DEVELOPMENT

This study examined the impact of forensic accounting on the growth and development of the Nigerian economy, with specific focus on fraud investigation, litigation support, expert witness services, and financial reporting quality enhancement. The study adopted a survey research design, targeting 110 respondents comprising accountants, auditors, forensic practitioners, and finance officers in selected public sector institutions and professional accounting firms in Edo State. Out of the distributed questionnaires, 110 were duly completed and analyzed using E- Views 10 and SPSS 22. Descriptive statistics and regression analysis were employed to evaluate the data and test the research hypotheses at the 5% significance level. The findings revealed that fraud investigation, expert witness services, and financial reporting quality enhancement significantly influence economic growth and development, with expert witness services exerting the strongest effect. Conversely, litigation support was found to have no significant impact, suggesting institutional and systemic limitations in its application. The study recommends strengthening fraud investigation frameworks, improving expert witness training, embedding forensic oversight in financial reporting, and reforming the judicial system to maximize the developmental potential of forensic accounting practices.

Taxation is the nucleus and the path to modern development. Thus, the study was to assess the impact of poor taxation on the development of Local Government Areas. This is because local government as the third tier of government and the closest to the people especially in the rural areas needed revenue to provide basic social amenities to the people. But it is unfortunate to note that the local government management have not lived up to expectation especially to provide basic social amenities to the rural people. Thus, the objective of the research was to analyze the extent to which poor taxation had affected the development of those areas. The researcher used primary and secondary methods of data collection to generate the needed data. The data obtained through questionnaire was presented in tables and expressed in simple percentages. The following were some of the findings which included poor development of the areas, lack of basic social amenities to the rural people and lack of effective tax collection mechanisms. The study also revealed that poor taxation by local government in Nigeria has affected the spread of development to all the nooks and crannies of the country. Thus local government councils and their management should strategically plan on proper measures to generate revenue as to meet with their functions as provided by the constitution of the country

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 examines the impact of youth organizations on the development of Uselu community in Benin City, Edo State. The role of youth organizations in community development cannot be overstated, as they serve as a platform for young people to contribute to the social, economic, and political development of their communities. Using a mixed-methods approach, this study investigates the activities, challenges, and achievements of youth organizations in Uselu community, as well as their impact on the community's development. The findings of this study reveal that youth organizations in Uselu community have made significant contributions to the community's development, including the provision of education and healthcare services, infrastructure development, and empowerment of young people. However, the study also identifies challenges facing these organizations, including inadequate funding, lack of government support, and limited capacity. The study recommends that government and other stakeholders provide support to youth organizations in Uselu community to enhance their capacity and impact. The study contributes to the literature on youth organizations and community development, and provides insights for policymakers and practitioners working in this field.

This study aimed at examining the influence of assistive technology in special education. Four research questions were raised to guide the study. The design adopted for this study is the survey research design. The sample consisted of 100 respondents (teachers) randomly selected from 10 schools in Ovia North East Local Government. Questionnaires were used for the collection of data from 100 (one hundred) respondents which were basically teachers. The research instrument was validated by the researcher’s supervisor and two expert in the department of educational evaluation and counselling psychology The test re-test method was adopted in testing the reliability of the instrument after which the research instruments were administered by the researcher herself. The data obtained were analyzed using mean and standard deviation. Findings revealed that teachers have the right perception on the effects of assistive technology in classes with special needs children. It was also revealed that Teachers have the right attitude towards the use of assistive technology in classes with special needs children. Based on the findings, it was recommended that Government and other stakeholders should organize workshop, seminars and other capacity building training regularly for teachers as means of updating their knowledge and skills in the use of assistive devices considering the dynamic nature of special education technology. It was also recommended that Special education teacher training institutions should include assistive technology in their preparatory programme that will equip pre-service teachers with the necessaryknowledge and skills that will ensure a minimum level of competence in the classroom.

his study focused on assessing the impact of training and development on employee performance, using the University of Benin as a case study. The objectives were to examine the roles of training and development in achieving organizational goals related to worker efficiency, effectiveness, social and psychological well-being, and the potential for changing attitudes towards work. The choice of the University of Benin was based on its extensive training and development opportunities, particularly for academic staff. The research employed both primary and secondary data collection methods. The study concluded that training and career development yield numerous benefits, including increased productivity, enhanced morale, improved profitability, optimized resource utilization, and reduced accidents. Scientific analysis revealed a strong positive relationship between training and productivity, indicating that employees acquire job skills effectively and contribute to organizational objectives. However, no statistically significant relationship was found between staff training and factors such as job satisfaction, promotion, or career advancement. Nevertheless, training serves as a motivating force, fostering positive attitudes towards the organization, better job adjustment, commitment, and potential for career growth. Based on the findings, it is recommended that effective training programs should be meticulously planned and structured, preferably under the guidance of trained experts. Organizations, including the University of Benin, should consider relevant information when developing tailored training programs that meet their specific needs. Establishing a well-defined training policy aligned with modern organizational requirements is crucial, with diligent implementation. Employee training should be based on accurate assessment systems and methods to identify training needs. The majority of respondents emphasized the importance of ongoing, job-relevant training. It is essential to ensure fairness and meritocracy in selecting trainees, providing equal access to training opportunities for all workers rather than a privileged few. To motivate employees, the management of the University of Benin and other organizations should complement training initiatives with additional benefits, such as promotions, higher salaries, and increased responsibilities, aimed at maximizing staff output. Lastly, allocating sufficient funds to support the training officer's duties, including staff training, is recommended for the University of Benin.

This project focuses on building a web-based ticketing system that uses QR codes and real-time attendance tracking to make event management faster, safer, and more efficient. The goal is to replace the old, paper-based ticketing method with a digital solution that allows users to buy, manage, and verify tickets online. When a user purchases a ticket, the system automatically generates a unique QR code that contains their event and ticket details. At the event venue, organizers can scan this code using any device with a camera to confirm the ticket’s authenticity. Once scanned, the ticket’s status changes immediately, preventing anyone from reusing it. The platform includes three main roles: Admin, Organizer, and User. Admins handle event approvals, monitor activities, and manage users. Organizers can create and manage their own events, while regular users can browse upcoming events, buy tickets, and even apply to become organizers if they want to host events. The system is built as a responsive web application, meaning it works well on both computers and mobile devices. It also updates attendance data in real-time, giving organizers an accurate view of how many people have checked in. Overall, this project provides a modern, secure, and eco-friendly way to handle event ticketing — proving how web technology and QR codes can simplify event registration and attendance management in today’s digital world.

Scripture Union (SU) is widely recognized for its evangelistic mission in Nigeria, yet its influence extends far beyond the spiritual realm. In southeastern Nigeria, the organization has played a vital role in social and economic development through initiatives in education, healthcare, community building, and empowerment. While existing studies often emphasize SU’s religious dimension, this research highlights its broader contributions, revealing how the movement has shaped communities in tangible and transformative ways. The study also traces SU’s growth and expansion in southeastern Nigeria, focusing on its transition from a missionary-led movement to an indigenized body that adapted its mission to local needs and realities. Through its diverse activities, SU has addressed pressing social challenges in the region. The organization’s educational efforts—such as literacy programs, mentorship for young people, and school outreach—have expanded access to learning and personal growth. Its healthcare interventions, including public health awareness, counseling, and welfare support, have improved community well-being and strengthened families. Moreover, SU has been a moral and social force, fostering community cohesion, promoting ethical values, and advocating for social justice. These initiatives have not only met practical needs but have also reinforced a sense of shared responsibility and moral renewal within southeastern communities. Beyond its social programs, SU has significantly advanced economic empowerment by promoting self-reliance and entrepreneurship. Through vocational training, cooperative societies, and skill development initiatives, it has provided meaningful livelihood opportunities, especially for youth and marginalized groups. These efforts have reduced dependency, enhanced productivity, and contributed to local economic stability. Drawing from archival materials, interviews, and historical records such as Plumbline Magazine, this study reveals that SU’s enduring impact goes beyond evangelism. Its faith-driven approach to development demonstrates that religious organizations can serve as critical agents of transformation in contexts where government support is limited, leaving a lasting legacy on individuals and communities across southeastern Nigeria.

This study aimed to design and implement a low-cost microcontroller-based system for monitoring the energy consumption of individual workshop machines, addressing the limitations of conventional centralized metering systems that fail to provide machine- specific data. The literature review examined previous work on energy monitoring technologies, including commercial, open-source, and academic systems, highlighting the growing role of the Internet of Things (IoT) in enabling real-time data acquisition and remote monitoring. It emphasized the need for affordable, scalable, and educationally adaptable solutions for developing regions, where technical expertise and financial resources are limited. The research adopted an experimental design methodology involving hardware and software integration. The system was built using Arduino Nano and ESP32 microcontrollers, ZMPT101B voltage and SCT-013 current sensors, an LCD display, and a ThingSpeak IoT cloud interface. Mathematical modeling was applied to compute voltage, current, power, energy, and cost, while SolidWorks was used for casing design. Calibration and testing were conducted under varying load conditions to assess accuracy, response time, and data stability. Data were logged both locally on an SD card and remotely on the cloud for redundancy and analysis. Results indicated that the system achieved high accuracy within ±1% for voltage and ±5% for current, with an overall efficiency of 95% and IoT data transfer uptime of 98%. The developed prototype successfully provided real-time monitoring, stable performance, and reliable data transmission. The study concluded that the Arduino-based energy monitoring system is a cost-effective, scalable, and efficient solution suitable for educational, domestic,

This study investigated the application of the Paris model theory as a critical framework for fostering sustainable development in Nigeria, focusing on Oredo Local Government Area of Edo State. Utilizing a descriptive research design, primary data were gathered from 100 respondents through structured questionnaires, and the analysis was conducted using descriptive statistics—frequency, mean, and percentage—complemented by inferential chi-square tests. The study revealed significant developmental barriers in the region, with high mean scores indicating pronounced challenges such as unemployment (mean = 4.12), poor healthcare services (mean = 4.06), infrastructural decay (mean = 4.12), and widespread poverty (mean = 4.70). Furthermore, hypothesis testing established
that enhanced access to social infrastructure (χ² = 34.78, p < 0.05), greater political accountability (χ² = 172.72, p < 0.05), robust environmental sustainability (χ² = 102.54, p < 0.05), and improved technological infrastructure (χ² = 142.58, p < 0.05) significantly contribute to better quality of life and economic opportunities. Based on these findings, the study recommends that policy makers adopt a multidimensional strategy that integrates improvements in social, political, environmental, and technological infrastructures to effectively mitigate developmental challenges and promote sustainable growth in Oredo LGA.