2026

This study examined the effect of Tax Policy on Foreign Direct Investment (FDI) inflows
in Nigeria, with particular emphasis on the moderating role of tax concessions. Using annual time-series data spanning 1994-2024, the study employed a short-run
Autoregressive Distributed Lag (ARDL) framework to analyse the dynamic relationships
between major tax policy instruments, tax concessions, and foreign direct investment. The
analysis focused on Company Income Tax (Cit), Customs and Excise Duties (Ced), Petroleum
Profit Tax (Ppt), Value Added Tax (Vat), and Tax Concessions (TAXC), while controlling for
exchange rate movements (EXR) and corruption rating (COR).The results of the Augmented
Dickey-Fuller (ADF) unit root tests showed that the variables attained stationarity at different
levels, while the autoregressive distributed lag (ARDL) bounds tests indicated the absence of
cointegration and a long-run equilibrium relationship among the variables, thereby justifying
reliance on short-run dynamic estimation. The empirical findings from the baseline model revealed that CIT, CED, PPT, VAT, and
TAXC do not exert statistically significant direct short-run effects on foreign direct investment
inflows in Nigeria. However, the results of the moderated model indicate that TAXC
significantly moderate the relationships between CIT and FDI, as well as between VAT and FDI. These findings indicate that tax concessions function more effectively as complementary fiscal
instruments that condition the impact of selected taxes rather than as standalone investment
incentives. In contrast, tax concessions were found not to significantly moderate the effects of
CED or PPT on FDI.

This study was conducted to investigate the knowledge and perception of the effects of deforestation among rural dwellers in Ekosodin Community, Benin City, Edo State. The study sought to determine the level of knowledge of residents regarding deforestation, ascertain the perceived causes and consequences of deforestation, and investigate rural residents' perceptions of environmental degradation brought on by deforestation. Three research questions were developed to guide the investigation and relevant literatures related to deforestation were clearly discussed. The study adopted a descriptive survey research design. The population of the study consisted of 10,150 residents of Ekosodin Community. A sample size of 255 respondents was selected using a multi-stage sampling procedure. Data were collected using a self- structured questionnaire titled 'Questionnaire on the Knowledge and Perception of the Effects of Deforestation among Residents of Ekosodin Community'. The project supervisor and experts in the Department of Health, Safety and Environmental Education validated the instrument. The Cronbach's Alpha reliability method was used to determine the instrument's reliability. Frequency counts and percentages were used to analyze the data, and chi-square statistics were employed to test the hypotheses at a significance level of 0.05. The findings revealed that the majority of rural dwellers in Ekosodin Community possessed high knowledge of deforestation and were aware of its causes and environmental consequences. The respondents identified agricultural activities, indiscriminate tree felling, urban expansion, construction activities, fuelwood harvesting, and industrial development as major causes of deforestation in the community. Based on the findings, the study concludes that even though rural residents of Ekosodin Community are well-informed about deforestation and its consequences, ongoing environmental awareness campaigns and community involvement in forest conservation initiatives are still necessary. The study recommends that government agencies, environmental organizations, and community leaders intensify public education campaigns about the risks of deforestation, enforce environmental protection laws, support sustainable land-use practices, encourage tree planting programmes, and promote alternative energy sources to ensure environmental sustainability and ecological balance in the community.

This study examines the role of festivals in fostering cross-cultural
understanding, cooperation, and development, with particular focus on the Igue
Festival in Edo State, Nigeria. Festivals are important cultural institutions that
preserve indigenous heritage, promote social interaction, and strengthen
communal identity. The study investigates how the Igue Festival serves as a
platform for cultural exchange, peaceful coexistence, tourism promotion, and
socio-economic development among the people of Edo State and visitors from
diverse cultural backgrounds. The objectives of the study are to examine the
cultural significance of the Igue Festival, assess its contributions to inter-cultural
relations and cooperation, and evaluate its role in promoting social and
economic development within the community. The study adopted a historical
approach of data collection, using primary which was gathered through oral
interviews and personal observations, while secondary data were obtained from
books, journals, newspapers, and internet materials relevant to the study.
Findings revealed that the Igue Festival plays a significant role in promoting
unity, mutual respect, and cultural appreciation among different ethnic groups.
The festival also contributes to tourism development, economic activities, and
the preservation of Benin cultural heritage. Furthermore, it encourages social
cohesion and strengthens relationships between local communities and visitors.
However, challenges such as inadequate funding, modernization, declining youth
participation, and poor government support were identified as factors limiting
the full potential of the festival. The study concludes that the Igue Festival
remains an important cultural heritage that promotes cross-cultural
understanding, cooperation, and development in Edo State. It recommends
increased government support, effective cultural preservation policies, improved
tourism infrastructure, and active youth involvement to sustain the relevance and
developmental contributions of the festival in contemporary society

Malnutrition among infants and young children remains a major public health challenge in Nigeria and many developing countries due to dependence on traditional cereal-based complementary foods with low protein, energy and micronutrient contents. This study developed and evaluated nutrient-dense complementary food formulations from locally available soybean, groundnut, and crayfish as affordable alternatives to traditional weaning foods. Three formulations were prepared: Sample A (70:20:10), Sample B (60:30:10), and Sample C (50:40:10), alongside a commercial complementary food as control. The formulations were evaluated for microbiological quality, proximate composition, functional properties, and sensory attributes. Microbiological analysis of raw ingredients showed total heterotrophic bacterial counts ranging from 11.00 ± 2.83 ×10⁵ cfu/g in crayfish to 23.50 ± 7.78 ×10⁵ cfu/g in groundnut, while no Enterobacteriaceae were detected before processing. Following processing, heterotrophic bacterial counts decreased to 0.90 ± 0.28 ×10⁵–1.35 ± 0.35 ×10⁵ cfu/g. Bacterial isolates identified included Staphylococcus aureus (26.67%), Escherichia coli (20.00%), Salmonella spp. (16.67%), Enterobacter sp. (16.67%), Bacillus subtilis (13.33%), and Shigella sp. (6.67%). Proximate analysis revealed low moisture content (2.48–4.46%), crude fat ranging from 29.90–32.97%, and protein values of 15.30–22.53%, with Sample A recording the highest protein content. Functional properties showed acceptable bulk density (1.14–1.29 g/ml), dispersibility (58–70%), and water absorption capacity (0.63–0.92). Sensory evaluation indicated that Sample B had the highest acceptability among the formulated blends, although the control sample recorded superior scores across sensory parameters. This findings indicate that soybean– groundnut–crayfish blends are nutritionally improved, affordable, and culturally acceptable complementary foods with potential to reduce protein-energy malnutrition in Nigeria. Further studies on micronutrient composition, shelf-life stability, and growth performance are recommended.

The purpose of the study was to examine the knowledge and attitudes of undergraduate students towards family planning in the University of Benin. To achieve the purpose of the study, three (3) research questions and one hypothesis were raised and important literature related to family planning were clearly discussed.The descriptive survey research design was used for this study and the population consisted of all enrolled undergraduate students in the University of Benin, Benin City,Edo State during the 2024/2025 session, with an estimated undergraduate population of 41,404 students (19,779 females and 21,625 males). A Multi stage sampling procedure was adopted for this study, to select one hundred and ninety (190) students from five faculties. The instrument used for data collection was a well-structured close-ended questionnaire with twenty (20) items. The questionnaire was validated by the project supervisor and two other lecturers in the Department of Health, Safety and Environmental Education. The Cronbach alpha method was used to establish the reliability of the questionnaire. A total of one hundred and ninety (190) questionnaires were administered to the sample and data collected was analyzed using frequency count and percentage while Chi Square was used to test the hypothesis ofthe study.Based on the findings of this study, it was concluded that undergraduate students in the University of Benin are well informed about family planning and hold predominantly positive attitudes toward it. The statistically significant relationship established between knowledge and attitudes further confirms that greater knowledge of family planning is associated with more favourable attitudinal disposition among undergraduates it was therefore recommended that University health authorities should sustain and expand existing reproductive health education programmes to consolidate and deepen the high levels of family planning knowledge already recorded among undergraduate students,ensuring that information remains current, accurate, and accessible across all faculties,Campus health centres should build on the positive attitudinal climate identified in this study by creating platforms that encourage open dialogue around family planning,including peer education sessions, health fairs, and counselling services that address misconceptions and reinforce favourable attitudes. And also, policymakers and health educators should design evidence-based interventions that prioritize knowledge enhancement as a strategy for sustaining positive attitudes toward family planning.

The relationship between government health expenditure, human capital development and
economic growth in Nigeria was explored in this study and the period of study was from 1981 to
2023. To find out the impact of government health spending on economic growth, to know its
impact on human capital development and to analyse the role of human capital development in
economic growth. The data are of annual time-series data that were sourced from Central Bank
of Nigeria Statistical Bulletin, the National Bureau of Statistics and also from World
Development Indicators. Economic growth was proxied by real per capita GDP, while
government spending on health and education was proxying government health expenditure and
human capital development, respectively. The study was conducted using descriptive statistics,
Augmented Dickey-Fuller (ADF) unit root test, Johansen cointegration test and Vector Error
Correction Model (VECM). The dynamic relationships among the variables were also examined
through the forecast error variance decomposition and impulse-response analysis. The first
difference of the variables was found to be stationary by the unit-root test and the cointegration
result verified the existence of long-run relationship between the variables. Estimated results
showed that government health spending negatively and significantly affected economic growth.
It also had a major adverse influence on human capital development. The ability of human
capital development, however, had a positive and significant impact on economic growth. The
error-correction coefficient found that about 6 per cent of the deviation from the long-run
equilibrium was corrected every year. The results indicate that – if there is a poor allocation of
public funds, poor monitoring and poor efficiency in the use of the funds – the result of an
increased health expenditure may not be the desired economic and human-capital outcomes. The
study, therefore, found that the provision of support to improve funding needs to be coupled with
an improvement in health and education service provision and delivery. It suggested ramp up and
continued investment in health and education, tighter budgetary control, better primary
healthcare facilities, better accountability in public spending and greater access to good quality
social services.

This study investigated social work intervention strategies addressing intimate partner abuse (IPA) in Egor Local Government Area, Edo State, Nigeria. The objectives were to assess the prevalence and forms of IPA, identify socio-cultural factors influencing its occurrence, evaluate the effectiveness of existing interventions, and examine challenges faced by social workers. A quantitative research design was employed, and data were collected using structured questionnaires administered to adult residents, including survivors and social work professionals. Of 400 distributed questionnaires, 386 were completed and analysed using descriptive statistics. Findings indicated that physical, emotional, sexual, financial, and controlling behaviours were the most common forms of IPA in the area. Socio-cultural factors such as patriarchal norms, poverty, unemployment, misinterpretation of religious teachings, weak institutional responses, and family pressures significantly contributed to the persistence of abuse. Social work interventions—including counselling, public awareness campaigns, economic empowerment initiatives, legal advocacy, and collaboration with community leaders were found to be moderately effective. However, limited resources, stigma, fear of victim-blaming, and inadequate inter-agency collaboration constrained their full impact. The study concluded that while existing interventions have mitigated IPA to some extent, more integrated, well-resourced, and culturally sensitive strategies are required. Recommendations included strengthening institutional support, enhancing community sensitisation, promoting gender equity, and providing continuous professional development for social workers. The study contributes empirical evidence for policy formulation and practical guidance for social work interventions targeting intimate partner abuse in urban Nigerian contexts.

The study examined press coverage of banditry and kidnapping in Nigeria
through selected national newspapers, namely Vanguard, Punch, and The
Nation of 2025. The study was anchored on the Agenda Setting Theory and
Social Responsibility Theory. The researcher findings of the study, adopted a
content analysis research design, with data collected from 92 sampled
editions of the selected newspapers using a coding sheet as the research
instrument. The study revealed that Nigerian newspapers gave considerable
attention to banditry and kidnapping, with Punch recording the highest level
of coverage, followed by Vanguard and The Nation. Secondly, the study
discovered that coverage of banditry and kidnapping was largely occasional
and event-driven, with limited follow-up reports and investigative stories.
Thirdly, the findings showed that stories on banditry and kidnapping were
given significant prominence, as many reports appeared on the front pages
and centre spreads of the newspapers, indicating the importance attached to
insecurity issues, among others. Based on the findings, it is concluded that
media organisations should move beyond event-based reporting by investing
in investigative journalism and explanatory reports that address the causes
and consequences of insecurity. Additionally, journalists should receive
continuous training on conflict-sensitive and ethical security reporting to
reduce sensationalism and promote responsible coverage. Newspapers
should also increase the use of analytical genres such as features and
editorials to provide deeper understanding of banditry and kidnapping. Finally,
media organisations should strengthen their commitment to social
responsibility by adopting reporting practices that support public safety,
accountability, and peaceful resolution of security challenges in Nigeria

BACKGROUND: Complementary feeding is a component of infant and young child nutrition, particularly between 6 and 23 months of age when nutritional needs increase beyond what breast milk alone can provide. Despite global and national recommendations, poor complementary feeding practices remain prevalent in many low- and middle-income settings, including Nigeria. OBJECTIVES: This study assessed the knowledge and practices of complementary feeding among mothers of children aged 6–23 months in Benin city, Edo State, and factors associated with these outcomes.
METHODS: A descriptive cross-sectional study was conducted among 442 mothers of children aged 6–23 months selected using a multistage sampling technique. Data were collected using a structured, pretested, interviewer-administered questionnaire. Minimum meal frequency (MMF), minimum dietary diversity (MDD) and minimum acceptable diet (MAD) were determined using WHO criteria. Dietary diversity was assessed using a 24-hour recall method. Data were analyzed using IBM SPSS version 27. Associations were tested using Chi-square and Fischer’s exact test, and logistic regression was performed to identify predictors of good knowledge, practice and dietary diversity at p < 0.05 (95% CI).
RESULTS: The mean age of the mothers and index children were 32.3±5.6 years and 14.6 ± 5.9 months respectively. Mothers’ knowledge assessment revealed that 32 (29.9%) of the mothers demonstrated good knowledge of complementary feeding. Knowledge was significantly higher among married women (p < 0.001), mothers with higher level of education (p < 0.001), higher xvi skill level (p < 0.001), higher household income (p < 0.001), more educated spouses (p < 0.001), spouses with higher skill level (p < 0.001), older index child (p = 0.012), and those with more children (p = 0.034). Being married and having higher education were significant predictors of good knowledge (OR = 20.767, p = 0.004; OR = 4.438, p < 0.001). Mothers who demonstrated good practice were 41 (10.1%), MMF was 48.2%, and MAD was 19.0%. Good practice was significantly higher among married mothers (p = 0.009), mothers with higher education (p < 0.001), higher skill levels (p < 0.001), higher household income (p = 0.008), more educated spouses (p < 0.001), spouses with higher skill level (p < 0.001), older index child (p < 0.001), and higher complementary feeding knowledge level (p < 0.001). Having an older index child and higher education were significant predictors of good practice (OR = 0.335, p = 0.021; OR = 3.767, p = 0.001). A total of 167 (41.3%) of respondents’ children consumed five or more of the recommended food group in the last 24 hours, and MDD was 37.8%. Dietary diversity was significantly higher in older mothers (p = 0.033), those married (p = 0.034), with more educated spouses (p = 0.002), higher household income (p = 0.003), better socioeconomic status (p = 0.033) and older index child (p < 0.001). Mothers with lower socioeconomic status were less likely to have good practice (OR = 0.402, p = 0.018) and those with an older index child were more likely (OR = 4.075, p < 0.001).
CONCLUSION: Majority of the mothers had poor knowledge and practice of complementary feeding and a majority of children had poor dietary diversity. Targeted nutrition education focusing on simplifying complementary feeding guidelines and interventions to support local food production in order to improve dietary diversity are recommended.

Cardiovascular Diseases (CVDs) remain the paramount global health challenge, responsible for approximately 17.9 million deaths annually, with cardiac arrest representing a particularly critical and sudden event. Despite advancements in machine learning, accurate prediction is often hindered by highdimensional clinical data ("the curse of dimensionality") and the performance limitations of standalone classifiers. Consequently, this study aimed to develop a framework that integrates a novel Hybrid Recursive Feature Elimination-Firefly (RFE-Firefly) feature selection technique with a stacked ensemble classifier to enhance predictive accuracy. The study utilized a structured heart disease dataset from the Kaggle repository, subjecting it to rigorous pre-processing, including normalization and class balancing via the Synthetic Minority Over-sampling Technique (SMOTE). The proposed Hybrid RFEFirefly algorithm was implemented to optimize the feature space, successfully reducing the data to a parsimonious subset of seven critical features. For classification, a stacking ensemble model was constructed using five diverse base learners which are Decision Tree, Support Vector Machine, Logistic Regression, Random Forest, and XGBoost and unified by Random Forest as meta-learner to synthesize their predictive strengths. Experimental results demonstrated that the proposed Hybrid RFE-FA Stack Ensemble achieved a superior accuracy of 90.57% and an F1-score of 0.7619. This performance significantly outperformed individual base classifiers as well as ensembles using standalone feature selection methods. The study concludes that integrating hybrid feature selection strategy with an advance stack ensemble classifier effectively mitigates overfitting and provides a robust, highperformance tool for clinical decision-making in cardiac arrest detection.