NIL

The study examines how political costs of firms in Nigeria influences tax planning. The study concludes political cost and institutional ownership has a negative significant effect on tax planning of listed manufacturing firms in Nigeria. However, profitability and managerial ownership has no insignificant effect on tax planning of listed manufacturing firms in Nigeria during the period under review. Finally, the study conclude that leverage has a positive insignificant effect on tax planning of listed manufacturing firms in Nigeria

This study evaluated the tolerance of maize accessions Edo Statefrom South-South Nigeria to waterlogging stress, a major constraint to maize productivity. This study was conducted in a screen house at the Faculty of Agriculture, University of Benin, the experiment was in a Completely Randomized Design (CRD) with six Accessions from South -South replicated three times. The Accessions were obtained from Aduwawa, Agbede, Auchi, New Benin, and Useh were pre-treated, and waterlogging was induced at the five-leaf stage (5LS) for four weeks. Neem leaves were used as an organic insecticide, and fertilizer was applied to support growth. Data on plant height, leaf dimensions, number of leaves, tasseling, silking, pollen shedding, ear height, adventitious roots, and plant mortality were collected as from 2 weeks after planting . The results showed
significant plant death due to hypoxia, with few surviving genotypes like Useh,Aduwawa and New Benin but failed to produce grain, likely due to high screen house temperatures that could have disrupted pollination.The results also showed that accession from Useh
showed the highest growth characteristics on leaf breadth and leaf area, despite the waterlogging effect. Some Accessions also showed high value for healthy leaves under waterlogging, indicating that amongst all accessions used in the study, Accession Useh
has the potential ability to grow and thrive on waterlogged soil.

This study assessed the phytochemical constituents of Aloe barbadensis sold in Oba Market, Benin City. The aim was to identify major phytochemical groups and evaluate their levels relative to standard Aloe samples, providing data for quality control and local herbal use. Methanol extraction was used to obtain the leaf gel, which was analyzed qualitatively and quantitatively. Quantitative results showed high levels of flavonoids (312.62 µg/mL), Terpernoids (294.60 µg/mL), moderate levels of Cardiac glycosides (151.27 µg/mL) and very low level of Steroids (40.43 µg/mL). Qualitative screening confirmed the presence of flavonoids, Terpenoids, Cardiac glycosides, and Steroids, while other groups such as saponins, anthraquinones, alkaloids, phenols, coumarins, and phlobatanins were absent. The results indicate that the market sample retains key bioactive compounds suitable for herbal applications, though some phenolic groups were low. These findings support the need for quality monitoring of Aloe products in local markets and provide reference data for small-scale producers.

This study investigated the knowledge and attitudes toward the prevention of HIV/AIDS among secondary school students in Ikpoba-Okha Local Government Area of Edo State. The research adopted a descriptive survey design, with a population consisting of 13,330 students across 21 secondary schools. A representative sample was drawn, and a structured questionnaire served as the primary instrument for data collection. Data obtained were analyzed using frequency counts and percentages to address the stated research questions. Findings revealed that students demonstrated a high level of knowledge regarding HIV/AIDS transmission and prevention. The majority exhibited positive attitudes toward preventive measures and engaged in responsible practices such as abstaining from risky behaviors and avoiding the sharing of sharp objects. Despite these
positive trends, certain misconceptions persisted, particularly concerning the belief that HIV/AIDS is curable with modern medicine. Additionally, a low rate of voluntary HIV testing was noted among respondents, indicating gaps in proactive health-seeking behavior. The study concluded that health education significantly influences students’ understanding, attitudes, and preventive practices towards HIV/AIDS. It recommended the continuous strengthening of HIV/AIDS education programs in schools, improved access to youth-friendly testing and counseling services, and enhanced involvement of parents and teachers in HIV awareness initiatives. Furthermore, the promotion of peer-led education and community-based awareness campaigns was suggested to sustain behavioral change and reduce the spread of HIV among adolescents.

This study examined the function of social media as a tool for civic engagement among young adults in the Akoko-Edo Local Government Area of Edo State, filling a research void in this rural demographic. Data were collected using a descriptive survey method through a structured questionnaire administered to a target population of young adults aged 18–35 years, yielding 138 analyzed
responses from a total of 150 distributed. The data revealed two significant findings: firstly, platforms such as WhatsApp and Facebook are crucial, utilized daily by the majority of respondents for information sharing, awareness dissemination, and communication with government officials. Second, social media makes people much more aware of politics and gets people involved in their communities, but it is not very effective because of problems like slow internet speeds and the spread of false information. The study suggests that better internet infrastructure and media literacy training for young adults should be put in place to promote responsible and effective political participation.

This project explored how open-source software (OSS) is being used for academic activities in Nigerian universities, focusing on the University of Benin as a case study. The aim was to find out how aware students and ICT personnel are of OSS, how they use
it for learning, teaching, and research, the benefits they gain from it, and the challenges that limit its proper use. A descriptive survey design was used for the study, and data were gathered through a structured questionnaire created with Google Forms. Seventy (70) valid responses were collected from students and ICT staff across different faculties. The data were analyzed using simple descriptive statistics such as frequencies, percentages, and mean scores, and the results were presented in tables for clarity. Findings showed that most respondents were aware of and made use of open-source tools like Moodle, Google Workspace, DSpace, and Koha. These tools were mainly used for online learning, collaboration, and research work. The study also revealed that OSS is appreciated for being affordable, flexible, and easy to access, though some challenges—such as poor internet connection, limited training, and lack of Institutional support—still make it difficult to use effectively

This study examined social work interventions in managing mental health among
students in public secondary schools within Egor Local Government Area of Edo State, Nigeria. Guided by a descriptive survey research design, the study sought to
systematically describe the characteristics and patterns of mental health challenges
experienced by students as well as the effectiveness of social work interventions in
addressing them. The descriptive design enabled the researcher to collect relevant
information from a representative sample, providing an accurate reflection of the target population without attempting to establish causality. Egor LGA, an urban and semi- urban district within Benin City, served as the geographical focus due to its cultural
diversity, population density, and the presence of several notable educational and social institutions that influence youth development. The population of the study comprised students enrolled in public secondary schools in the area. Using the Taro Yamane formula, a sample size of 400 students was selected from an estimated population of 574,406 persons. The study adopted a semi-structured questionnaire divided into two sections: demographic information and items directly aligned with the research questions. A four- point Likert scale facilitated the collection of quantifiable data regarding students’ perceptions of mental health challenges and the role of social work interventions. To ensure the accuracy and credibility of the instrument, expert validation was conducted, while reliability was established through the test-retest method. Data collection was
carried out personally by the researcher to ensure clarity and confidentiality. Ethical considerations such as informed consent and voluntary participation were strictly observed. The data were analyzed using descriptive statistical tools including tables, percentages, and graphical representations. Findings from the study provided meaningful insights into the current state of social work responses to mental health concerns within public schools in Egor LGA, contributing valuable knowledge to stakeholders seeking to strengthen mental health support systems in educational settings.

Society encourages research, exploration or attempt to discover new things that will benefit the
society, the aspect of law that seeks to protect the product of such efforts is Intellectual Property Law (IPL). Intellectual property is an aspect of law which seeks to protect intellectual endeavour. It is divided into 4 fundamental classes of which, copyright is one of the fundament classes. opyright in intellectual property are exclusive rights granted by the law. They are bundle of intangible right granted by statue to the author or originator of certain literary or artistic productions, whereby, for a limited period, the exclusive privileges is given to that person (or to any party to whom he or she transfers ownership) to make copies of the same publication and sale. These rights are subject to certain statutory exceptions and the effects of these rights is that were sufficient efforts have been expended on making a work to give it an original character it becomes the sole property of the owner and the owner has exclusive rights over the work and it will be unlawful for any person to reproduce, publish, translate, perform, rent, lease, hire, broadcast, adapt or tamper with the work without the owner’s license or assignment.

This study investigated the responsibilities of school managers in implementing the national policy on education for school development in public senior secondary schools in Ovia North East Local Government Area, Benin City, Edo State. The study aimed at finding solutions to the challenges faced by school managers in the implementation of the National policy on education in public secondary schools of Ovia North East Local Government Area, Benin City, Edo State. To achieve the purpose of the study, three research questions and a null hypothesis were raised and tested. dopting the descriptive survey design, data for the study were collected using an instrument which is a Questionnaire. The reliability coefficient of the Questionnaire was 0.76. The random sampling techniques was employed in the selection of 100 teachers who were randomly chosen from 20 public senior secondary schools in Ovia North East Local Government Area, Benin City, Edo State. The collected data were analyzed using the descriptive statistics (mean) and Pearson’s product moment correlation formula for testing the hypotheses. It was revealed by the study that the school management experience the issue of finance which result to poor implementation of the national policy on education in public senior secondary schools in Ovia North East Local Government Area, Benin City, Edo State.

This study explores the influence of school climate on the academic performance of secondary school students in Ikpoba Okha Local Government Area of Edo State, Nigeria, with the primary aim of understanding how environmental and relational factors within schools impact student achievement. The research seeks to identify specific elements of school climate that contribute positively or negatively to students' academic success and to determine the differences in school climate between private and public schools, as well as their respective effects on performance. Ultimately, the purpose is to inform educational policies and interventions aimed at enhancing school environments to foster better academic outcomes for students. Employing a descriptive survey design, the study gathered data from a sample of 100 students selected through simple random sampling from five public and five private secondary schools. The primary instrument used was a structured questionnaire based on a modified Likert scale, which was validated through expert review and tested for reliability via a test-retest method. Data analysis involved descriptive statistics, including mean scores, with a predetermined criterion mean of 2.50 to determine the significance of responses. This approach allowed for an objective evaluation of students’ perceptions regarding various aspects of school climate and their impact on academic performance. The findings reveal that school climate has a significant effect on students' academic success, with positive climates fostering engagement, motivation, and higher achievement, whereas negative environments correlate with poor performance. Notably, private schools tend to have more conducive climates characterized by better safety, infrastructure, and motivated teachers, which translate into higher student performance compared to public schools. Based on these insights, the study recommends that educational authorities prioritize improving infrastructural facilities, safety measures, and teacher motivation within public schools, as well as promoting policies that cultivate supportive and psychologically safe learning environments. Such targeted interventions are essential to bridge performance gaps and enhance overall educational quality.