IMPACT

The main purpose of this study was to examine the impact of artificial intelligence on the accounting profession. It examines the usefulness of artificial intelligence to the accounting profession. The findings indicate that artificial intelligence and the accounting profession are positively correlated, and that AI will have an impact on the accounting profession in the future.The accounting profession's adoption of artificial intelligence has improved the quality of financial information, relevance, faithful representation, efficiency, and corporate governance information. However, it is advised that a comparison of the use of the accounting profession in other fields and in other accounting professions could offer some insights into institutional and cultural factors that influence the decision to use artificial intelligence. Additionally, the use of AI technology can help improve the quality of their asset base and lower leverage ratios by reducing debt. A survey research design was used in the study. A total of 50 questionnaires were distributed equally among penultimate, final-year students and faculty members working in the accounting department of the University of Benin in Benin City, Edo State, as the primary method of data collection. Regression analysis was used to formulate and test five hypotheses.The analysis's findings led to the acceptance ofthe alternative hypotheses and the rejection ofthe five null hypotheses. Thus, it was determined that artificial intelligence significantly affects how the accounting profession is perceived. According to the study, the accounting profession should implement stronger artificial intelligence procedures in order to enhance the caliber of their financial reporting and, consequently, their overall worth.

Information and communication technology (ICT) is a vital tool that is now becoming inevitable in all spheres of life and human endeavors. Its relevance cannot be over-emphasized and the challenges it poses to human endeavors require research to stamp the authority. This research revealed the relevance, importance and the effects of ICT on accounting education students. It also reveals their prospects of becoming employable and having an edge over other students and improving their educational performance. Chapter one of this study gives a background of information and communication, the purpose of the study and research questions. Chapter two reviewed available tests, journals and online articles on information and communication technologies with emphasis on the importance of ICT on accounting education students. Chapter three deals with the methodology to be employed which were the simple arithmetic percentage and mean. Chapter four analyzed the data from the questionnaire using the mean analysis. The study concluded that the introduction of ICT has helped the accounting education students to access information easily: It has also enhanced their job prospects and their learning and academic performance. It has been established that ICT helps in all spheres of life. To this end, it was recommended that; (I) government should give more concentration to the aspect of ICT on accounting education. (II) Laboratories should be provided for the students to access the internet (III) There should be training and retraining of lecturers for them to be acquainted with the knowledge of ICT.

The latter half of the 20th century saw a seismic shift in global economic thought. Neoliberalism, championing free markets, privatization, and minimal state intervention, gained traction, particularly within powerful international financial institutions like the International Monetary Fund (IMF).¹ These institutions became instrumental in propagating and implementing these policies, especially in developing countries grappling with economic vulnerabilities.² Nigeria, a nation endowed with vast human and natural resources yet plagued by persistent economic challenges, found itself at the crossroads of this global economic order, becoming a focal point for the IMF's interventionist approach.

This study examines the Impact of Domestic Violence on Women’s Mental Health In Benin City, Edo State, Nigeria. The objective of the study is to assess the prevalence and forms of domestic violence experienced by women in Benin City to examine the mental health status of women who have experienced domestic violence, to explore the relationship between domestic violence and mental health disorders among women, to identify the socio-cultural and institutional barriers prevent women from seeking help. The study employed a descriptive cross-sectional design also known as survey design. The sample size of two hundred (200) women within aged 18 to 60 years who have been or are currently in an intimate partner relationship whether formal (married), informal (cohabiting), or dating will be randomly selected from Oredo, Ikpoba-Okha, Egor, and Orhionmwon Local Government Areas, Benin City, Edo State. The findings of this study revealed that most of the respondents are victims of domestic violence, domestic violence is a serious issue in most community in Benin City, societal attitudes towards domestic violence contribute to its prevalence, there are organisations and agencies that support victims of domestic violence in Benin City. This study concluded that the complex nature of domestic violence and its profound psychological consequences, which are worsened by cultural, social, and economic factors prevalent in the region. The recommendation of this study is to establish and enhance support centers that provide comprehensive services for victims of domestic violence, including counseling, legal aid, and medical assistance, and these centers should be easily accessible and equipped with trained professionals who understand the nuances of domestic violence and mental health.

This study examines the impact of political cross-carpeting on political development in Nigeria between 1999 and 2023. Political cross-carpeting, defined as the defection of politicians from one party to another, has become a recurring feature of Nigeria’s democratic landscape since the return to civilian rule in 1999. The research explores the causes, patterns, and consequences of this phenomenon, with particular attention to its implications for party stability, democratic consolidation, governance, and public trust in political institutions. Using a qualitative approach, the study draws on secondary data, including scholarly literature, media reports, and official records, to analyze trends in political defections across different electoral cycles. Findings indicate that cross-carpeting is largely driven by personal ambition, intra-party conflicts, weak ideological foundations of political parties, and the pursuit of political survival. While some argue that defections can strengthen political participation and realignment, the study finds that frequent cross-carpeting undermines party cohesion, weakens opposition parties, and disrupts policy continuity. Furthermore, the research reveals that the practice contributes to political instability, erodes voter confidence, and hampers the overall process of democratic consolidation in Nigeria. The study concludes that without stronger institutional frameworks, ideological party structures, and enforcement of anti-defection laws, cross-carpeting will continue to pose challenges to Nigeria’s political development. It recommends reforms aimed at strengthening party discipline, promoting internal democracy, and enhancing legal mechanisms to regulate defections.

This research explores the dynamic interplay between online newspaper reporting and public perception of crime and justice issues, with a particular focus on the Nigerian media landscape. As online newspapers have gained prominence in the information landscape, understanding their influence on how the public views matters related to crime and justice becomes increasingly vital. The study delved into the reporting practices of two major Nigerian online newspapers, Punch and Vanguard, aimed at deciphering how their coverage of crime and justice impacts public perception. It employed content analysis as the research method, systematically collecting and analyzing data from a total of 178 editions of both newspapers published between January 1, 2023, and March 31, 2023.The findings of this study offer noteworthy insights. Media organizations, it appears, give considerable coverage to crime and justice issues, but often lack prominence in their reporting. Their interpretative function falls short, as most articles tend to present straight news. Furthermore, the frequency of reporting on these critical topics is not as high as might be expected. The media's standpoint leans more towards the negative side concerning crime and justice matters, with a particular focus on criticism and public reactions to policies.In light of these findings, several recommendations emerge. Media organizations are urged to maintain a balanced emotional tone in their news reporting. Increased frequency in reporting on policy-related issues, especially in their early stages, is advised to enhance public understanding. The media should prioritize informative reporting that enlightens the public rather than emphasizing stories of conflict and policy challenges. Finally, a call is made for
the media to uphold neutrality, truth, and accuracy in their reporting to present a fair representation of government policies. This research underscores the pivotal role of online newspapers in shaping public perceptions of crime and justice in Nigeria. It contributes to the fields of media studies and journalism, offering a comprehensive examination of how these newspapers influence public opinion and policy-making in this crucial domain.

The study was undertaken to examine the impact of Human capital development on economic growth in Nigeria from 1981 to 2021.The main objective of the study is to examine the impact of human capital development has on the growth dynamics of the Nigerian economy. The study adopted the autoregressive distributive lag (ARDL), unit root and co-integration using EVIEWS 9 toanalyse among the variables using time series data on government expenditure on education (GEE), government expenditure onhealth (GEH), population growth (POPGR) and government expenditure on social community services (GESCS) as proxies for human capital development, and gross domestic product (GDP) as proxy for economic growth. The results reveal that increases inhuman capital increases economic growth in Nigeria. and health sectors of the economy. The study recommend that the government and policy makers should increase its total expenditure on education, ensure sufficient budgetary allocation on health expenditure, and ensure a standard is set across all educational institutions in the country so that proper human capital required for any individual to become productive and economic growth is enhanced.

Inter-group relations is “whenever individuals belonging to one group, interact collectively or individually, with another group or its members in terms of their group and identification,”.1 Inter-group relations imply therefore, the existence of mutually exclusive groups that are in constant interaction with one another. The study of Inter- group relations is significant because it reveals the fact that the communities in Nigeria and Africa in general were not disunited nor isolated from each other; they related with each other before colonial conquest.2 Works on Inter-group relations debunks the euro- centric view that Africans were uncivilized and barbaric, and that no meaningful interaction took place within the region prior to the arrival of Europeans.3 However, there exist several literature on this subject. These available materials examine the various patterns and nature of interactions which existed in Africa among Nigerian communities in particular. In Nigeria, the various communities cooperated and had meaningful intercourse before the advent of Europeans colonialism. The interactions among the communities were dynamic in nature. It was a robust and diversified relations. There were socio-cultural, political and economic relations.4

This study investigated the influence of grinding fineness on heavy metal leaching across seven common food matrices-melon, tomatoes, pepper, white and yellow corn, beans, groundnut, and crayfish-using both household and industrial tools. Samples were processed at two fineness levels (coarse and smooth), and analyzed for iron (Fe), manganese (Mn), zinc (Zn), nickel (Ni), cadmium (Cd), and lead (Pb). Results showed that smooth grinding consistently produced higher Fe and Zn concentrations than coarse grinding, indicating that finer particle exposure and increased friction enhance metal transfer from processing tools. Iron levels were highest in beans (10.97 mg/kg), followed by crayfish (6.47 mg/kg) and white corn (4.64 mg/kg), while zinc peaked in crayfish (1.15 mg/kg) and groundnut (0.82 mg/kg). Manganese were moderate, with the highest levels in pepper (0.71 mg/kg) and melon (0.58 mg/kg). Nickel appeared only in isolated smooth-ground samples, while cadmium and lead were largely undetected, except for trace levels in melon (0.015 mg/kg) and tomatoes (0.00008 mg/kg). Blenders, hand crank grinders, and aged milling machines contributed most to metal leaching, whereas traditional tools such as mortars and grinding stones showed comparatively lower contamination. Although detected metal levels generally fell within international food safety limits, cumulative exposure may pose long-term health risks. The study concludes that grinding fineness, tool type, and age are key factors influencing heavy metal migration during food processing. Routine equipment maintenance, use of food-grade materials, and greater public awareness are recommended to minimize contamination and ensure safer household and industrial food processing practices.

This study examined the impact of e-governance on service delivery in the Nigerian public sector: A case study of Edo State Civil Service. The study adopted the survey design using questionnaire as instrument of data collection. The data was analyzed using simple percentage tables. The results revealed that ICT adoption has positively influenced public service delivery in Edo State by promoting greater transparency, enhancing accountability, and reducing opportunities for corruption. The findings also reveal a range of systemic and human-related challenges that hinder the full realization of e-governance benefits. These challenges corroborate previous studies and highlight that while technology provides a strong foundation for reform, its effectiveness depends largely on the institutional environment in which it is deployed. There must also be adequate investment in infrastructure, human capacity, cybersecurity, and change management to support a successful digital transformation. The study recommended that the government of Edo State should prioritize increased funding for e-governance initiatives. Adequate financial investment is necessary to procure modern ICT tools, upgrade existing digital infrastructure, and maintain systems for ef icient public service delivery. Reliable internet connectivity is fundamental to the success of e-governance platforms. The government should collaborate with internet service providers to extend high-speed, stable internet access to all government ministries, departments, and agencies (MDAs), including those in rural areas. Training and re-training of civil servants should be institutionalized. Tailored workshops, certifications, and continuous professional development programs are essential to equip public of icicles with the technical skills required for operating and managing e-governance systems effectively.