NIGERIA

There are many Festivals in Nigeria, some of which are dated to the period before the arrival of the major religions in this ethnically and culturally diverse society.1 Festivals in Nigeria can be categorized into four, which are music, film, cultural, Christian and Muslim festivals. Most importantly, celebration of cultural festivals such as Argungu fishing festival (Kebbi State, North Western Nigeria), Calabar Carnival (Cross River State), Carniriv (River State) to mention a few is acclaimed to be a unifying force connecting people from different race and background together.2 This is because celebration of these cultural events in most cases remind people of their past. It is regarded as heritage resources that facilitate social cohesion. Celebration of cultural festivals serves as vehicle that drives the economy of a community through the derivable economic benefits especially during the festive period.3Against this backdrop, this study examines the socio-cultural and economic impact of the Igue festival to the contemporary Benin Kingdom. The Igue festival is the biggest and most flamboyant of all the festivals celebrated by the Oba and people of Benin Kingdom. It is normally celebrated with a lot of pomp and pageantry during the first half of the month of December (first fourteen days of the month) of every year.4 The Igue festival is a set of annual cycle of rituals and rites that are performed to purify and strengthen the Oba and the kingdom in preparation for the New Year

The study looks at the impact of consumer attitudes on insurance sales contracts in Benin Metropolis, Edo State, Nigeria. A structured questionnaire was sent across eight departments of the University of Benin's Faculty of Management Sciences in Benin City to collect primary data. Of the 110 questionnaires distributed, 100 were returned. We employed percentage analysis for demographic data, descriptive statistics for average responses to questions, and the Ordinary Least Squares (OLS) regression method to determine the impact of customer attitudes and other variables consider on insurance contract sales. The finding reveals that consumer’s attitude, employment and income have significant effect on insurance contract sales in Benin metropolis at 1% and 5% level respectively (except for income). Thus, the study concludes that consumer’s attitude affect insurance contract sales in Benin metropolis of Edo state Nigeria.

This study examined the role of local government administration in promoting socioeconomic development in Nigeria, using Egor Local Government Area as a case study. The research specifically investigated how policy implementation effectiveness, provision of social amenities, and infrastructure development influence socioeconomic outcomes within the area. A descriptive and explanatory survey research design was adopted. Data were collected from 200 respondents, including residents, local government officials, and community leaders, through structured questionnaires and interviews. The data were analyzed using descriptive statistics and multiple regression analysis. The results revealed a strong positive relationship between local government administrative functions and socioeconomic development (R = 0.894, R² = 0.799, p < 0.05). Specifically, policy implementation (β = 0.364, p = 0.000), provision of social amenities (β = 0.342, p = 0.000), and infrastructure development (β = 0.328, p = 0.000) each had significant effects on socioeconomic development in Egor Local Government. The findings indicate that effective policy execution, adequate provision of social services, and sustainable infrastructural projects collectively account for approximately 79.9% of the variation in the area’s socioeconomic growth. The study concludes that efficient and transparent local government administration is vital for enhancing living standards, promoting economic productivity, and achieving grassroots development. It recommends that Egor Local Government strengthen policy implementation mechanisms, increase investment in social amenities, promote infrastructural sustainability, and enhance transparency and community participation to foster inclusive and sustainable socioeconomic development.

This study examines the extent of the use of instructional materials for effective teaching and learning of home economics in secondary schools in Edo State. This study adopted the Proportionate Sampling technique In order to achieve the purpose of this study, four research questions were raised. The sample for the study consists of one hundred (128) respondents which were selected using a stratified sampling technique. Data was collected with the aid of questionnaire. The validity and reliability of the instrument were ascertained using the exert judgment and test-retest procedures. Descriptive statistics were used to analyse collected data. Based on the findings of the study it was ascertained that Instructional resources has a great influence on home economics in secondary schools in Edo State. The study thus recommended that teachers should always try their best to make use of available instructional materials where necessary to make their lessons more interesting. Also the management should be ready to cooperate with teachers in the provision and improvisation of instructional materials for better instructional delivery in the school.

This study titled “A Study on the Role of Assistive Technology in Enhancing Digital Skills Acquisition Among Physically Challenged Persons” investigates how assistive technologies influence digital learning, productivity, and inclusion among physically challenged Persons in the Ugbowo–Egor axis of Benin City, Edo State. The study employed a descriptive survey design, with data collected through structured questionnaires administered to 100 Persons, of which 90 valid responses were analyzed using descriptive and inferential statistics (SPSS v26). Findings revealed a moderate level of awareness of assistive technologies but low accessibility due to cost, inadequate awareness, and poor infrastructural support. Despite these challenges, results showed that the use of assistive tools such as voice commands, adaptive keyboards, and screen readers significantly improved Persons’ digital learning outcomes, confidence, and productivity. Correlation analysis (r = 0.684, p < 0.05) confirmed a strong positive relationship between assistive technology use and digital skill acquisition. The study concludes that assistive technologies are critical enablers of digital inclusion and economic empowerment for persons with disabilities. It recommends targeted government funding, awareness campaigns, inclusive ICT training, and the development of affordable, locally adaptable assistive tools to bridge the accessibility gap and advance sustainable digital participation for physically challenged Persons.

This study examined the concepts of peace, peace education and its essence towards achieving a socially reconstructed Nigerian society where peace and harmony reign. It therefore sought to establish the role of peace education in social reconstruction, explore the essence and nature of peace education for social reconstruction in Nigeria, and draw attention to the epistemic import of peace education and role of the teacher and learners in social reconstruction. It also discussed how peace education is reflected in the Nigeria’s basic education system. Five research questions were raised to guide the study. The traditional philosophical methods of philosophizing namely speculative, analytical and prescriptive methodologies were employed. These methods clarified, explicated, evaluated and brought to bear the epistemic essence of peace education as a necessary form of education that can guarantee a true socially reconstructed Nigerian society where the Nigeria child or learner would see himself as an agent of peace, and thus contribute to the reconstruction of the Nigerian society and general development through purposive reflective thinking

This study investigates auditors influence on performance and accountability in business organizations in Nigeria. The main purpose of this study was to specifically find out the impact of influence of auditors’ professionalism, auditors’ level of education, auditor’s work experience and auditors’ evidence-based approach on the performance and accountability of business organization in Nigeria. The design of the study was a survey research design. The population target of this study comprised of 376 small and medium-sized enterprises operating across various sectors within Egor Local Government Area of Edo State. The research instruments used in gathering data was the questionnaire, which were administered to small and medium- sized enterprises operating across various sectors within Egor Local Government Area of Edo State. The instrument was validated by the research supervisor and other lecturers in the Department of Accounting. Mean, standard deviation, percentages, regression and Pearson correlation analysis were used analyze the research questions and hypotheses. The findings reveals that auditors’ professionalism influenced, level of education, work experience and evidence-based approach significantly influenced performance and accountability in business organization in Nigeria (P<0.05). It was also revealed that the most the most important factors that resulted to performance and accountability in business organization in Nigeria are auditors’ work experience (0.233), professionalism (0.225), level of education (0.220) and evidence-based approach (0.189) respectively. Therefore they are considered indispensable for business organization growth in the study area. Based on the findings, the researcher recommended that small and medium enterprises in Edo State are to adopt hiring competent auditors as a strategy of improving accountability and performance while auditing firms should adhere strictly to international auditing standards (ISA) and financial reporting frameworks such as IFRS to improve audit reliability and accountability in Nigerian businesses

The objective of the study is to assess the effect of tax evasion and avoidance on Nigeria’s economy. This study adopts survey research design. Used Primary data in form of questionnaire to obtain information from respondent. The study finds out that tax evasion and avoidance affect Nigeria’s economy and also tax evasion and avoidance affect government internally generated revenue. The study recommends a series of policy measures, including tax reforms aimed at simplifying the tax system, improving tax compliance, and enhancing transparency. Strengthening tax enforcement and promoting financial education are also critical components of a holistic approach to mitigating the adverse effects of tax evasion and avoidance in Nigeria

Tax avoidance is viewed as a legal strategy employed by companies to reduce their corporate tax payments to the government. This practice over the years has contributed to an unending disparity between targeted tax revenues and the actual amounts collected by the government, thereby hindering the countries progress by depriving government of the essential funds required for development. Against this backdrop, this study aims to examine the determinants of tax avoidance amongst listed insurance companies in Nigeria. It specifically assessed the impact of selected firm characteristics(firm size, firm profitability, leverage and firm age) on tax avoidance among the listed insurance companies in Nigeria. This study employed the ex-post facto research design and secondary (panel) data extracted from the audited annual report of twenty-one (21) insurance companies listed in the Nigerian Exchange Group (NGX) covering the period from 2012 to 2021(10 years). The secondary data collected were analyzed using a fixed effect panel regression technique. The findings revealed that firm size (FSIZE), firm profitability (ROA) have a negative but statistically non-significant influence on ETR, while firm age (AGE) has a negative and statistically significant influence on ETR, but leverage(LEV) has a positive but statistically non significant influence on ETR . Thus, the study recommends among others that tax administrators should focus more on older firms and less on younger firms because it found that older firms have more incentive to engage in tax malpractices.

The study examines the impact of deposit money banks activities on industrial development in Nigeria. The study was embarked upon given the vital role played by the deposit money banks in the growth and development process of developing countries, like Nigeria were the banking sector is the main pillar of financial system. In specific terms, it examines the impact of: credit to the private sector (CRP), interest on loans and advances (ILA), bank lending rate (BL) and inflation rate (INF) on industrial development (INDO). The regressant, industrial development which is proxy by industrial output (INDO), was regressed on the regressors – credit to the private sector (CRP), interest on loans and advances (ILA), bank lending rate (BL) and inflation rate (INF). Using EViews 9.0 econometric package, the ordinary least squares (OLS) regression equation for a time series data of 41-years range, 1981 to 2021. Overall, the study's findings appear to provide evidence that credit to private sector is a critical factor influencing industrial sector development in Nigeria, whereas interest on loans and advances, bank lending rate and inflation rate were found not to be critical factors influencing the development of Nigeria's industrial sector. Based on the findings, the study recommends that the managers of industries should continue to take advantage of bank loans and other debt instruments in order to boost their performance significantly. In addition, industrialists should depend more on local sources of raw materials in order to reduce their foreign exchange cost. Also, inflation rate targeting policy to ensure that the level of inflation remains within acceptable and productive level should be sustained