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    RELIGIOSITY AND TAX MORALE IN NIGERIA

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    This study investigates the influence of religiosity on tax morale in Nigeria. The study adopted a cross-sectional design, population was three hundred and eighty-four (384) individual tax payers across various regions in Nigeria. Data was collected through structured questionnaires administered to participants using Partial Least Squares Structural Equation Modelling (PLS-SEM) two hypotheses were tested. The results indicate that both religiosity measures; religious affiliation and religious commitment were found to significantly enhance tax morale, highlighting the importance of internalized moral and spiritual values in shaping tax behaviour. This study recommends that strategies to enhance tax morale should combine credible enforcement with faith-based civic education and institutional reform

    ISPS CODE IMPLEMENTATION AND OPERATIONAL EFFICIENCY OF SEAPORTS IN EASTERN NIGERIA

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    This study examines the relationship between ISPS code implementation and operational efficiency of Eastern Nigeria seaports The specific objectives are to empirically examine the relationship between ISPS code implementation and operational efficiency in terms of cargo dwell time, stakeholder satisfaction and operational cost of seaports in Eastern Nigeria. The study adopted the cross- sectional survey as its research design. The study population consists of - four (4) seaports operating in Nigeria. The study took a census. Thirty (30) respondents were drawn from each of the seaport making a total of one hundred and twenty (120) respondents to whom copies of structured questionnaires were administered. However, one hundred and fourteen (114) respondents were retrieved and used for analysis. The hypotheses were tested using the Pearson Product Moment Correlation with the aid of statistical packages of social science (SPSS) version 27.0. The study’s findings revealed that there is a very strong, positive and statistically significant relationship between ISPS code implementation and operational efficiency of seaports in Eastern Nigeria. The study concludes that ISPS code implementation significantly relates to operational efficiency of seaports in Eastern Nigeria; and it is recommended that, port administrators in Eastern Nigeria should continually evaluate and gauge outcomes of implementation to the code in order to improve operational efficiency of the seaports

    MAKING SILASE OF TRASH FISH USING BACTERI ASAM LACTATE

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    Indonesia is the country with the largest production of fishery products after China with a catch of almost 7 million tons in 2018, but 30-60% of its production ends up as waste. One of the alternatives to the use of fishery waste is the manufacture of fish silage. The purpose of making fish silage is to extend the shelf life and as an alternative source of protein. The method carried out is a descriptive method using literature review studies. Based on the results of the research obtained, the manufacture of silage using lactic acid bacteria can extend the shelf life of fish silage. The rate of addition of fish silage to feed ranges from 5-50% with survival results in the range of 83.33-100% and daily growth rate ranging from 1.13-5.02%, and feed efficiency ranging from 23.78-71.85%

    DIVERSITY AND TEAM MANAGEMENT AS PREDICTORS OF ORGANIZATIONAL EFFECTIVENESS OF AGRICULTURAL COOPERATIVE SOCIETIES IN ANAMBRA STATE

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    The study determined diversity and team management as predictors of organizational effectiveness of agricultural cooperative societies in Anambra State. The study was guided by two research questions and two null hypotheses tested at 0.05 level of significance. The study employed correlational research design. The area of the study was at Anambra State. The population of the study consisted of 3397 members and the sample size was of 358 members of cooperative societies in Anambra State. One instrument was used for data collection which was validated. The reliability of the instruments was established using Cronbach Alpha with coefficient of 0.855 which aim high for the study. The mean score where used to ascertain the effectiveness of two predictors. Mean and standard deviation were employed to answer research questions. The null hypotheses where tested using regression and observed probability value (P-Value) at the set probability value of 0.05 level of significance. The study found that diversity and team management significantly predict the organizational effectiveness of agricultural cooperative societies in Anambra State which reinforces existing scholarly evidence on the benefits of workforce heterogeneity. Based on these findings, the study recommended that the Agricultural cooperative societies should implement equitable management that ensure balanced representation across gender, age, ethnicity, disability status and religious affiliation

    ANTHRACHNOSE DISEASE IN MELON (Cucumis melo L.)

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    Anthracnose (Colletotrichum obiculare) of melons is a fungal disease caused by Colletotrichum species. It appears as sunken black lesions on the fruit and spots on the leaves and stems. Symptoms include yellow spots that turn brown and brittle on the leaves, dark, elongated lesions on the stems, and sunken circular spots on the fruit that can produce pink or orange spore masses in wet conditions. The disease is spread by wind, rain, and infected seeds or plant debris and thrives in warm, humid weather

    RELATIONSHIP BETWEEN EMPLOYABILITY COMPETENCIES AND CAREER CERTAINTY OF FINAL YEAR BUSINESS EDUCATION STUDENTS IN PUBLIC TERTIARY INSTITUTIONS IN ANAMBRA STATE

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    This study investigated the relationship between employability competencies and career certainty of final year business education students in tertiary institutions in Anambra State.  The study was guided by two research questions and two null hypotheses. The study adopted a correlational research design. The population comprised 319 final year students from public tertiary institutions in Anambra State. There was no sampling. The entire population was used as the population was manageable. The instrument for data collection was a structured questionnaire. Validation of the instrument was carried out by three experts, all from Nnamdi Azikiwe University, Awka. The study utilized a direct method of questionnaire administration. Pearson Product-Moment Correlation was used to analyze the research questions. Linear regression was used to test the hypotheses at 0.05 level of significance. The study found that there is a relationship between employability competencies and career certainty of Business Education students. The study concluded that employability competencies enhance career certainty by aligning skills with industry demands and fostering clarity in career choices. This bridges the gap between education and employment by ensuring smooth transitions and informed career planning of business education students. The study recommended that administrators of educational institutions should continuously update Business Education curricula to include industry-relevant skills and ensure they align with current job market demands. Universities should offer robust career counseling services that could help students make informed decisions, focusing on matching their competencies with available job opportunities in the market

    Deregulation and Digitalization in Bureaucratic Reform: A Perspective of Administrative Law

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    Bureaucratic reform in Indonesia faces persistent challenges, including overlapping regulations, complex procedures, and service inefficiencies. This article examines deregulation, which simplifies regulations to enhance legal certainty, and digitalization through the Electronic-Based Government System (SPBE), which improves efficiency, transparency, and accountability. Using a normative legal approach, the study finds that integrating deregulation and digitalization can create a more adaptive and law-based bureaucracy, provided legal safeguards, equitable access, and adequate human and technological resources are ensured. The findings contribute to understanding bureaucratic reform in Indonesia within the framework of good governance and progressive law

    Economic Analysis of Direct Foreign Investment (DFI) in Nigeria

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    This study focused on the economic analysis of Direct Foreign Investments (FDI) in Nigeria exploring its trends through, job creation, transfer of technology and ultimately economic growth. The study identified eight (8) methods of Foreign Direct Investment (FDI) in line with their corresponding theories. Different growth theories support the fact that FDI is either directly or indirectly beneficial to economic growth of any nation.  The study went on to analyze the relationship between economic growth and FDI and the flow of FDI in Nigeria over the years 1981-2021 revealing that Nigeria ranks third in Africa for Foreign Direct Investment (FDI), behind Egypt and Ethiopia. After a comprehensive analysis of existing literatures, it reveals that FDI can have both positive and negative effects on the host economy depending on factors such as the type of investment, industry and the regulatory environment

    The Mediating Role of Perceived Risk in Shaping Vietnamese Consumers’ Trust in Social Media Advertising: Evidence from the Furniture Industry

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    This study investigates the mediating role of perceived risk in shaping Vietnamese consumers’ trust in social media advertising for furniture products. Survey data were collected through a structured questionnaire administered via Google Forms and disseminated across social media platforms, yielding 234 valid responses. The data were analyzed using SPSS and AMOS. The findings indicate that information transparency and peer reviews exert the strongest influence on advertising trust, while source credibility and interactivity serve as supporting factors. Perceived risk partially mediates the relationship between information transparency and consumers’ trust in advertising

    GAMBLING AND SHADOW ECONOMIES: SOCIO-MORAL DECAY AND FOREIGN POLICY BEHAVIOR (2001-2025)

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    Gambling economies and shadow economic structures have emerged as dynamic processes causing fundamental transformations in the social, moral, and political fabric of states during the first quarter of the twenty-first century. This study analyzes the multilayered relationship between the expansion of gambling economies and shadow economic networks, the socio-moral decay they create in the internal structures of states, and foreign policy behaviors within the context of the 2001-2025 period. The fundamental research question examines through which mechanisms and how the expansion of gambling economies and shadow economic networks during this period affects the social and moral structures of states and their foreign policy behaviors. The study's hypothesis posits that as gambling economies and shadow economic networks expand, socio-moral decay within the state accelerates, and as a result of this decay, foreign policy behavior transforms into a structure that is more inconsistent, unpredictable, and based on short-term interest optimization. The research employs qualitative methodology, and its theoretical framework is grounded in realist school, structural functionalism, constructivism, and critical security theories. Findings demonstrate that gambling economies influence foreign policy behavior through fiscal, institutional, and normative mechanisms. The fiscal mechanism constrains the use of foreign policy instruments by reducing state revenues, the institutional mechanism opacifies decision-making processes, and the normative mechanism undermines foreign policy legitimacy by eroding social trust. The original contribution of this study lies in treating gambling economies not merely as an economic phenomenon but as a mechanism that corrodes the moral foundations of state institutions and degrades foreign policy behaviors. Research findings reveal that gambling and shadow economies must now be addressed not only as economic issues but also as social, political, and international security concerns

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