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LEGAL PROTECTION OF THE CITIZENSHIP STATUS OF CHILDREN FROM MIXED MARRIAGES BASED ON LAW NUMBER 12 OF 2006 ON CITIZENSHIP
Full text linkMarriage is a physical and spiritual bond between a man and a woman as husband and wife with the aim of forming a happy and eternal family based on the One Almighty God. Mixed marriage is a marriage between two husbands/wives who are each subject to different laws. This marriage has several consequences related to citizenship for each party involved in the marriage. The purpose of this study is to determine the legal protection of the citizenship status of children resulting from mixed marriages based on Law Number 12 of 2006 concerning Citizenship and to determine the civil rights of children resulting from mixed marriages according to the legal system in Indonesia. The method in this study uses a normative judicial related by the author. The sources of legal material used include legislation related to legal issues being handled. The results of the research that the legal protection for the citizenship status of children resulting from mixed marriages according to Law Number 12 of 2006 is that children get limited dual citizenship until the child has reached the age of 18 years or is married, the child is required to choose one nationality, he chooses and regarding the civil rights of the child, if the child with limited dual he is 18 years old and has chosen the citizenship of choice and then he can realize his rights according to the applicable regulations
Generalized solutions of first order nonlinear Cauchy problems
Full text linkIn this paper, we show how the Order Completion Method for systems of nonlinear partial differential equations may be applied to solve first order initial value problems. In particular, we construct generalized solutions of a large family of such initial value problems in two related spaces of generalized functions. The way in which the two mentioned solution concepts relate to each other is discussed, as well as the basic regularity properties of solutions
The Impact of Workplace Environment on Concentration and Cognitive Performance: A Cognitive Psychology Perspective
Full text linkWorkplace environments play a significant role in shaping human attention, cognitive performance, and overall productivity. From the perspective of cognitive psychology, the design and characteristics of a workspace influence how individuals allocate attentional resources, manage cognitive load, and sustain mental performance. Drawing on Cognitive Load Theory, Selective Attention Theory, and Attention Restoration Theory, this paper examines how factors such as noise, lighting, color, and spatial layout affect concentration and cognitive efficiency. For instance, excessive background noise or visual distractions can increase extraneous cognitive load, while natural light and exposure to greenery may restore attentional capacity and reduce mental fatigue. Furthermore, the balance between open-plan designs and private work areas highlights the tension between collaboration and focused work. The findings suggest that applying principles of cognitive psychology to workplace design not only enhances concentration and task accuracy but also promotes well-being and long-term productivity. This theoretical approach provides implications for organizations seeking to optimize employee performance through evidence-based environmental interventions
DETERMINANTS OF IMMUNIZATION SERVICES UTILIZATION AMONG NURSING MOTHERS IN BAYELSA CENTRAL SENATORIAL DISTRICT, NIGERIA
Full text linkAim/Objective: This study investigated the determinants of immunization services utilization among nursing mothers in Bayelsa Central. The study adopted a descriptive cross-sessional research design. A total of 530 nursing mothers were sampled out of which 22 were discarded, hence 508 respondents were adopted for this study. Methods: A cross sectional descriptive approach was adopted for this study. The instrument used for data collection was a structured qquestionnaire titled, Determinants of Immunization Services Utilization among Nursing Mothers Questionnaire. The validity of the instrument was established by 3 community health experts in the Department of Human Kinetics, Health and Safety Studies. The research questions were tested using means, standard deviations, and analysis of variance at 0.05 significant. Results: The results shows high extent, proximity to health care facility (mean value: 2.88±0.68), availability of immunization materials (2.68±1.07), attitude of health care provider (3.35±0.49), mothers’ level of knowledge (2.81±0.65 among others, constituted determinants of immunization services utilization among nursing mothers in Bayelsa Central Senatorial District. Conclusion: It was concluded that lack of awareness creation, non-adherence to immunization protocol, adverse events following immunity are key to optimal vaccine utilization and immunization coverage. Based on the findings, it was recommended among others that Governments of Bayelsa State should make efforts to promote the sensitization of mothers/caregivers to improve their knowledge on routine immunization services
ANALYSIS OF OPTION PRICING MECHANISMS IN FINANCIAL MARKETS USING THE BLACK-SCHOLES MODEL AND SNEDECOR’S F-DISTRIBUTION
Full text linkThe success of any investment largely depends on the valuation of options, which plays a pivotal role in shaping the financial strategies of investors. The Black-Scholes (B-S) equation remains a foundational mathematical tool for estimating stock option prices. This study examines the Black-Scholes model for European call options alongside Snedecor’s F-distribution to evaluate option pricing on the share prices of Fidelity and Access Banks. Closed-form solutions for call option prices were obtained for two distinct expiration dates. The variation in call option prices between these dates provides valuable insights into the market's expectations regarding future movements of the underlying securities.
Additionally, hypothesis testing was conducted and accepted for both banks, revealing statistically significant differences in the variances of call option prices across expiration dates. The analysis yielded variances of 0.8954 for Fidelity Bank and 0.9746 for Access Bank, indicating that higher variance implies greater potential for price fluctuation over time. Hence, Fidelity Bank, with the lower variance, offers better precision for informed investment decisions.
Furthermore, a theoretical proposition was formulated and validated to analyze prospective price changes and support strategic decision-making. The study also considered the means and standard deviations of projected future prices, offering practical implications for understanding investment returns within capital markets
TRANSFORMATIONAL LEADERSHIP IN IMPROVING DEFENSE HUMAN RESOURCE PERFORMANCE
Full text linkThis study aims to analyze the role of transformational leadership in improving human resource (HR) performance within defense organizations. In the modern defense era, rife with dynamic challenges such as cyber threats, hybrid warfare, and demands for professionalism, transformational leadership is viewed as a strategic approach to developing adaptive, visionary, and high-performing personnel. This study employed a descriptive qualitative approach with data analysis techniques assisted by NVivo software. Data were collected through in-depth interviews with defense personnel (commanders, trainers, HR staff), policy documentation, and direct observation within military work units. The findings indicate that the dimensions of transformational leadership—idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration—have a significant impact on increasing motivation, discipline, initiative, and loyalty among defense personnel. NVivo was used to identify key themes such as job satisfaction, effective communication, and strengthening a shared vision. This study confirms that the consistent application of transformational leadership can drive improved performance of defense HR, leading to professionalism, resilience, and mission-oriented performance
EXTERNAL AUDITORS’ ATTRIBUTES AND CORPORATE INCOME SMOOTHING PRACTICES AMONG LISTED NON-FINANCIAL FIRMS IN SUB-SAHARAN AFRICA
Full text linkThis study evaluated the relationship between external auditors’ attributes and corporate income smoothing practices among listed non-financial firms in Sub-Saharan African countries. The study employed the ex-post facto and descriptive research designs. The sources of the data were secondary sources generated from audited financial reports and accounts of selected non-financial firms listed on the Ghana, Kenya, South Africa, Tanzania, Zimbabwe Stock Exchanges and the Nigerian Exchange Group between 2013 and 2022. Using the homogenous purposive sampling technique, two hundred and ninety-nine (299) listed non-financial firms were selected from Stock Exchanges of Ghana; Kenya; Nigerian Exchange Group; South Africa; Tanzania and Zimbabwe. The independent variables employed for the study were External Auditors’ Firm Type, External Auditors’ Audit Report Lag, External Auditors’ Fees, External Auditors’ Tenure and Joint Audit. The dependent variable was proxied by Eckel 1981 corporate income smoothing Model while Firm Size and Return on Total Assets were employed as control variables. The panel data were analyzed with the aid of Pooled OLS techniques using version 14 of Stata statistical software to conduct the descriptive statistics, correlation, and regression analyses. The study found that: Audit Firm Type (XATYPE, coef. 1.572 {0.028}) has a statistically significant and positive effect on corporate income smoothing practices among listed non-financial firms in Sub-Saharan Africa. External Audit Report Lag (XARLAG, coef. -0.0009{0.815}) did not show any statistically significant effect on corporate income smoothing practices of listed non-financial firms in Sub-Saharan Africa. External Audit Fee (XAFEE, coef. -0.523 {0.000}) indicated a statistically significant but negative effect on corporate income smoothing practices among listed non-financial firms in Sub-Saharan African. External Audit Tenure (XATEN, coef. -4.117 {0.048}) has a statistically significant and negative effect on corporate income smoothing practices among listed non-financial firms in Sub-Saharan Africa. Joint Audit Practices (JAUDIT, coef. -3.113 {0.197}) has no statistically significant effect on corporate income smoothing practices among listed non-financial firms in Sub-Saharan Africa. Based on the above findings, the study concluded that external audit methodologies and procedures may not be designed to effectively detect corporate income smoothing in the six economies under study, especially if external audit firms are not keeping up evolving accounting practices and financial engineering techniques prevalent in the region under study. Hence the theory of audit quality in mitigating earnings smoothing may not always be valid especially in the six selected Sub-Saharan African economies. Hence, this study recommended that: Regulators of the audit market should reduce the over concentration of Big Four audit firms in Sub-Saharan African economies by enacting policies that will encourage second tier audit firms in the African Stock Exchanges to step up the quality of their audit services to compete favorably with their Big Four counterparts. Also, external audit tenure system can be an effective strategy for improving external audit quality and curbing corporate income smoothing practices among the selected six economies under study in line with the Economic Consequences Theory which sternly cautions managers of listed non-financial firms in Sub-Saharan African economies against the negative consequences of corporate income smoothing practices such as loss of investor trust and confidence, higher borrowing costs, regulatory scrutiny and damage to firm’s reputation
The Impact of Governance on the Performance of Islamic Banks: A Case Study of Selected Banks in Iraq
Full text linkThe study aimed to determine the relationship between governance principles and financial performance of Islamic banks in Iraq. It delved into the specificity of governance in Islamic banks, discussing its importance in the banking sector generally. The research measured the impact of governance rules on financial performance using a sample of Islamic banks in Iraq from 2018 to 2022. The researcher utilized the correlation function between the dependent variable, represented by the return on total assets (indicating financial performance), and corporate governance variables as independent factors. The findings revealed a strong relationship between the application of governance principles and the financial performance of the studied Islamic banks. Results showed a positive correlation between return on assets and factors such as board composition, board size, committee count in the board, and the number of members in the Shariah supervisory board. As the independent variable (governance principles) increased, the return on assets (dependent variable) also increased. Additionally, there was a negative correlation between return on assets and ownership concentration
An Evaluation of Alternative Sources of Trade Finance For SMEs in Emerging Markets
Full text linkThis study evaluated the efficacy of alternative sources of trade finance in enhancing the export performance of Small and Medium-sized Enterprises (SMEs) in Nigeria. The research examined which financial instruments and macroeconomic variables significantly influenced SME exports using time-series data from the Central Bank of Nigeria (1981–2023). A Generalized Linear Model (GLM) with a Gamma family and inverse link function was employed to account for the non-negative nature of the dependent variable. Two models were estimated: a baseline model (2000–2017) and an augmented model (2007–2017) that incorporated trade credit and overall trade performance. The findings revealed that Deposit Money Banks’ (DMBs) lending to SMEs showed a weak and inconsistent relationship with export performance—positive but insignificant in the baseline model and significantly negative in the augmented model. This suggests that general bank lending may not effectively support SME exports, particularly during periods of economic volatility. Conversely, Letters of Credit and the exchange rate were consistently positive and highly significant (p < 0.01), confirming their vital roles in mitigating payment risks and enhancing price competitiveness. Broader credit measures, such as total private-sector credit and direct export loans, were statistically insignificant, underscoring that financial depth alone does not address SMEs’ export constraints. The study concludes that specialized trade finance facilities, combined with stable and competitive exchange rate management, are essential for boosting SME participation in international trade, fostering inclusive growth, and promoting Nigeria’s economic diversification
Study the efficiency of seaweed extract in improving of the storage ability of jujube fruits (Ziziphus mauritiana Lam. Cv. Tufahi)
Full text linkThe present study was carried out on jujube fruits of cultivar Tufahi, planted in a commercial orchard located in the Al-Hartha district of Basrah governorate during the 2022-2023 season. Nine trees were chosen for their similarity in terms of growth strength and age, as well as their identical agricultural practices. The experiment included spraying trees with the seaweed extract 'agazone' at concentrations (0, 1, 2) mg.L‾¹ for three times. The fruits were picked when they reached maturity, and those that were undamaged and of comparable bulk were chosen and placed in bags made of perforated polyethylene (8 holes per bag, each hole 4 mm in diameter). The bag held one kilogram of fruits, which were subsequently kept for four weeks at 4°C. In comparison to the control treatment, the most significant findings demonstrated the superiority of the seaweed extract treatment, particularly the concentration of 2 mg.L‾¹, in lowering the percentage of decay and weight loss while preserving the maximum levels of organic acids and vitamin C. The results revealed that the percentage of decay as well as the fruit content of total soluble solids and total sugars rose with increasing storage duration