Peer-reviewed international research papers published open-access with EOI assignment and global indexing across engineering, computer science, environmental science, social sciences, and more.
This study examined the effect of forensic accounting techniques on financial reporting quality of the listed deposit money banks in Nigeria. The population of this study consists of the 13 listed Deposit money banks on the Nigerian exchange Group as at 31st October, 2024. Secondary data were collected from annual reports of the selected banks for ten year period from 2014 to 2023. The Robust Generalized Least Squares (RGLS) was used. The results revealed that investigative accounting has a negative relationship with coefficient of -0.014546 and P-value of 0.0002 on financial reporting quality of listed deposit money banks in Nigeria. The study found that litigation support service has no significant relationship with 0.001723 and P-value of 0.336 on financial reporting quality. The results also showed that whistle blowing mechanism disclosure has a positive significant relationship of 0.0412789 and p-value of 0.001 on financial reporting quality, Furthermore, the study indicated that compliance with anti-graft agency disclosure has significant influence with coefficient of -0.0230683 and p-value of 0.040 on financial reporting quality. The study therefore recommended that deposit money banks should reconsider the extensive prioritization of Investigative Accounting units, as the findings reveal an inverse relationship between their establishment and financial reporting quality. Keywords: forensic accounting techniques; financial reporting quality; investigative accounting; litigation support service; whistleblowing mechanism
School feeding program and reading recovery strategy are the intelligent educational assets to support academic achievement and extracurricular activities for schoolchildren. Some learners who were enrolled in public schools did not receive enough nutrition at home, that’s why their physical and cognitive development were greatly affected. This study was conducted to determine the level of teachers’ school-based feeding practices and learners’ reading recovery performance in West I District, Division of Cagayan de Oro City during the School Year 2025-2026. Specifically, it ascertain the respondents’ perception on the School-based feeding practices, the learners’ reading recovery performance, the learner’ reading enthusiasm, the relationship between the teachers’ school-based practices and learners’ recovery performance as well as the learners’ reading enthusiasm. The two hundred Grade 5 learners and forty-three Grade 5 teachers were used in this study and it employed universal sampling technique. To analyze the data collected, it used the descriptive statistics such as frequency, percentage, mean, standard deviation and Pearson’s r Correlation. Findings showed that teachers perceived very high level of practice in school-based feeding practices. The highest variable is nutritional impact while the lowest is program coverage and student participation. The learners’ reading recovery performance is beginning while they are high in reading proficiency and low in foundational skills. It further revealed a significant relationship between teachers’ school-based feeding practices and learners’ reading proficiency and foundational skills, and teachers’ school-based feeding practices and learners’ reading enthusiasm. These result show that the higher the practice in school-based feeding practices, the higher the reading recovery performance. This study recommends for the School Administrators to ensure stability in school-based feeding practices. Keywords: school-based feeding practices, reading recovery performance
Provision of health care services is important for social and economic good of any country. In Kenya, public health care facilities are the main health care service providers, however, inadequate financing, protracted strikes by healthcare workers and brain drain have all had an impact on Kenya’s public health care performance. The general objective of this study was to assess the influence of strategic leadership on performance of public health care facilities in Machakos county. The study evaluated the influence of strategic direction, strategic control and human capital development on performance of public health care facilities in Machakos County. The study was anchored on upper echelon’s theory, the contingency theory and the path goal theory. A descriptive research design was adopted and structured questionnaires were utilized to gather data. Both descriptive and inferential statistics were applied to analyze the data. Multiple regression was employed to examine the influence of study variables on health care performance. Data was collected from medical staff in charge of the various public health care facilities in Machakos County. These included medical superintendents from Level 5 and Level 4 hospitals, the facility in charges that head the level 3 and level 2 health care facilities. Pearson correlation findings showed that strategic direction (r = 0.736, p < 0.05), strategic control (r = 0.460, p < 0.05), human capital development (r = 0.424, p < 0.05) all had a positive significant influence on performance of public health care facilities in Machakos County. Multiple regression analysis for each predictor variable also demonstrated a significant positive effect on performance. Specifically, strategic direction (β = 0.577, t = 9.770, p < 0.05) had the strongest influence on performance, where a unit increase in strategic direction leads to an improvement in performance. Human capital development (β = 0.263, t = 4.528, p < 0.05) also positively influenced performance, suggesting that investments in personnel skills and development significantly enhances performance. The study concludes that effective adoption of these strategic leadership elements enhances performance in public healthcare facilities, ultimately benefiting patient outcomes and operational efficiency. The insights gained from this research can inform policy formulation at both national and local levels, facilitating the development of strategies aimed at bridging gaps in service delivery and improving the overall efficiency of public healthcare facilities.
Background: Malnutrition is a major global health challenge, contributing to nearly 45% of child mortality worldwide. This study assesses the factors contributing to malnutrition among under-five children attending Kayove Health Center. The specific objectives are to identify the social and economic factors influencing malnutrition in this population. Methods: A descriptive cross-sectional quantitative study was conducted among 80 mothers with malnourished children under five years old. Data was collected using structured questionnaires and analyzed using SPSS Version 21.0. Findings: The majority of parents (62.5%) were aged between 31-36 years, and 58.75% were married. More than half (53.75%) had only completed primary education. Socioeconomic factors were significant contributors, with 62% of parents unemployed, 56% earning below 50,000 Rwf per month, and 71.25% lacking medical insurance. Additionally, 56.25% of respondents reported receiving no financial support from their husbands. Recommendations: Kayove Health Center should implement community education programs on hygiene, nutrition, and family planning. Health workers should be trained in malnutrition prevention strategies to better support affected families. ________________________________________
This study examines the mediating role of customer satisfaction in the relationship between switching costs, customer retention, and loyalty at Heliantono & Partners Public Accounting Firm. A decline in non-audit clients highlights challenges in maintaining loyalty. Using a quantitative design, data from active non-audit clients were analyzed with SMARTPLS to assess direct and indirect relationships. The study aims to enrich theory on customer relationship management and provide practical insights for improving client retention, satisfaction, and loyalty to support sustainable business growth.
This study aims to examine the mediating effect of customer satisfaction on the relationship between information system quality and service quality toward customer loyalty at Heliantono & Partners Public Accounting Firm. The decline in customer loyalty observed in recent years highlights the need to understand the factors influencing customer retention in the non-audit service sector. This research adopts a quantitative causal design using survey data collected through structured questionnaires distributed to loyal customers who have repeatedly used the firm’s non-audit services. The data will be analyzed using path analysis with the SMARTPLS approach to evaluate both direct and indirect effects among variables. This study is expected to contribute theoretically by enriching the literature on the role of customer satisfaction in building loyalty and practically by providing strategic recommendations for Heliantono & Partners Public Accounting Firm to enhance service quality and information systems, thereby strengthening customer loyalty.
This study aims to analyze the influence of service quality on customer satisfaction, retention, and loyalty, as well as to examine the mediating role of customer satisfaction at Heliantono & Partners Public Accounting Firm. A quantitative approach was employed by distributing questionnaires to all active non-audit service clients. Data analysis was conducted using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method to examine the relationships among variables. The findings of this study are expected to provide theoretical contributions by enriching the literature on the relationship model between service quality, satisfaction, loyalty, and customer retention, as well as practical implications for the company in enhancing its service strategies and customer relationship management.
This study aims to analyze the effect of service quality and customer satisfaction on customer loyalty with switching cost as a mediating variable. The research was motivated by the decline in non-audit clients at KAP Heliantono & Rekan, indicating reduced customer loyalty. A quantitative method was employed by distributing questionnaires to 121 respondents, and the data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that service quality and customer satisfaction have a positive effect on customer loyalty. Customer satisfaction also influences switching cost, while switching cost significantly affects loyalty. Furthermore, switching cost mediates the relationship between service quality and customer loyalty as well as between customer satisfaction and loyalty. These findings emphasize that loyalty is not only shaped by satisfaction but also by perceived switching barriers. The study provides practical implications for service companies, particularly accounting firms, to enhance service quality while managing switching costs to retain customers.
Employee performance in the public sector is essential for achieving professional and accountable governance. The Directorate of Employment Expansion at the Ministry of Manpower of the Republic of Indonesia has a strategic role in supporting national employment programs. However, recent performance indicators show targets have not been fully achieved, raising questions about factors influencing employee performance, such as the physical work environment, leadership style, and workload. Previous studies provide mixed findings, indicating the need for further investigation. This study aims to examine the effect of physical work environment and leadership style on employee performance, with workload as a moderating variable. Using a quantitative approach, data will be collected through questionnaires distributed to employees and analyzed with moderation regression. The results are expected to enrich human resource management literature and offer practical recommendations for government institutions to enhance performance through better work environments, effective leadership, and optimal workload management.
This study aims to analyze the differences in entrepreneurial intention and competence between early- and final-level vocational students at Community Job Training Centers (BLKK) in Bogor Regency. The research is based on the high unemployment rate in Indonesia, especially among high school and vocational graduates who often doubt their entrepreneurial abilities. Vocational education is considered essential in providing practical skills and fostering entrepreneurial motivation. The study applied a quantitative comparative method with 108 students from nine BLKKs in the fashion design and textile department as respondents. Data were collected through a Likert-scale questionnaire and analyzed using descriptive statistics and the Wilcoxon Test to identify significant differences between groups. The findings are expected to reveal higher entrepreneurial intention and competence among final-level students compared to early-level students. Theoretically, this study enriches the literature on entrepreneurship in vocational education, while practically it offers recommendations for improving vocational training programs to align with industry and labor market demands.
This study examines the influence of motivation, work discipline, and work environment on employee performance. Human resources are essential for organizational success, and improving performance requires not only technical skills but also supportive motivation, discipline, and workplace conditions. A quantitative survey method was employed by distributing questionnaires to employees, and the data were analyzed using multiple linear regression to test both simultaneous and partial effects. The findings show that motivation, work discipline, and work environment simultaneously have a significant effect on employee performance. Partially, motivation and work discipline demonstrate strong positive effects, while the work environment provides a moderate but supportive contribution. These results imply that organizations should prioritize motivation and discipline management while ensuring a conducive work environment to enhance employee productivity and commitment.
Dans un contexte économique caractérisé par une instabilité institutionnelle persistante et une forte prévalence de l'informalité, les petites et moyennes entreprises (PME) en République démocratique du Congo (RDC) émergent comme des acteurs clés pour la dynamisation de la croissance locale et le développement économique. Cet article se penche sur la gouvernance d'entreprise en tant que levier stratégique pour améliorer la performance financière des PME congolaises. Adoptant une posture épistémologique constructiviste, l'étude utilise une approche qualitative qui repose sur des entretiens semi-directifs ainsi qu'un questionnaire administré à un échantillon de 50 PME. Les résultats de l'analyse mettent en lumière une corrélation positive significative entre certaines pratiques de gouvernance, telles que la mise en place d'une comptabilité formelle, l'établissement de comités de gestion efficaces et la réalisation d'audits externes, et l'amélioration des performances financières des entreprises. De plus, l'article souligne l'importance d'une gouvernance d'entreprise robuste pour favoriser non seulement la viabilité économique des PME, mais aussi leur capacité à s'adapter aux défis spécifiques du marché congolais. En conclusion, des recommandations pratiques sont proposées pour renforcer les mécanismes de gouvernance au sein des PME africaines, afin de maximiser leur impact sur le développement économique et social de la région. Ces recommandations incluent la formation des dirigeants, l'encouragement à l'adoption de normes de transparence et la promotion de la responsabilité sociale des entreprises. Ainsi, cet article contribue à la littérature sur la gouvernance d'entreprise en Afrique en fournissant des insights précieux sur le rôle que celle-ci peut jouer dans l'amélioration de la performance financière des PME dans un environnement complexe et en évolution.
Cet article explore les interactions stratégiques entre le marketing contemporain et la communication numérique, en mettant en lumière les enjeux et les pratiques émergentes qui en résultent. À travers une approche épistémologique constructiviste, l'étude postule que les réalités du marketing et de la communication sont co-construites par les acteurs impliqués, notamment les entreprises, les consommateurs et les influenceurs. Cette perspective souligne l'importance des interactions sociales et des expériences individuelles dans la formation des stratégies marketing. Pour mener cette étude, une méthodologie mixte a été adoptée, combinant des analyses qualitatives et quantitatives. Des entretiens semi-structurés ont été réalisés avec des professionnels du marketing et de la communication, tandis qu'une enquête en ligne a été distribuée à un large échantillon de consommateurs. Cette approche a permis de recueillir des données riches sur les perceptions et les comportements des acteurs clés dans le domaine du marketing numérique. L'analyse des données a été effectuée à l'aide de logiciels d'analyse qualitative, ainsi que de statistiques descriptives pour les données quantitatives. Les résultats de l'analyse révèlent plusieurs tendances significatives. Premièrement, les entreprises qui adoptent une approche intégrée et centrée sur le client dans leurs stratégies de communication numérique obtiennent de meilleurs résultats en termes d'engagement et de fidélisation des consommateurs. Deuxièmement, l'importance croissante des influenceurs et des médias sociaux dans la diffusion des messages marketing a été mise en évidence, soulignant la nécessité pour les marques de s'adapter à ce nouvel écosystème. Enfin, l'étude a révélé que les consommateurs sont de plus en plus exigeants en matière de transparence et d'authenticité, ce qui pousse les entreprises à repenser leurs pratiques de communication.
The early years of hydrocarbon exploration and production in Nigeria witnessed several incidents of spillages due to weak corporate environmental policies and regulation. These Oil spills which are first seen on the surface, infiltrate into the ground, exacerbated by pervious soil and sometimes reaches the groundwater, resulting in soil and groundwater pollution. Determining the full extent as well as the 3-dimensional distribution of the contamination is critical for conducting risk assessments and for designing and implementing necessary and appropriate remediation systems. Intrusive methods of soil characterization involving boring, though quantitative, are expensive, time consuming and expose the subsoil and groundwater to further contamination and degradation. This paper is focused on the use of cost effective, qualitative, non-intrusive Electrical Resistivity Tomography (ERT) in delineating contaminated areas. A network of non-gridded but intersecting VES line data across the study area was acquired and analyzed using RES-3D and Earth-Imager softwares to generate geo-electric ground models. A cutoff resistivity for mature oil contamination was determined based on soil recoveries and used to discriminate between hydrocarbon contamination and other geo-electric horizons. These ground models were further used to compute volumes of materials to be remediated. Predictions of contaminated area based on ERT were validated by lithological models using soil boring data. Results suggest that ERT with its minimum footprint and negligible cost can become a standard method for the assessment and delineation of hydrocarbon polluted areas.
A research was conducted at Brgy. Palili Samal, 2113 Bataan, Philippines from April-September 2017 to determine the number of eggs laid per day, number of eggs per clutch incubated, number of days to the next laying period, the number of clutches within six months, number of days between clutches percentage hatchability and cost and return analysis. A total of twelve nondescript native hens were randomly distributed into two treatments with six replications in split plot completely randomized design experiment. Treatment 1 is the group of hens that was allowed to incubate and hatched their eggs. Treatment 2 is the group of hens that was not allowed to incubate their eggs. The result of the study shows both treatment 1 and 2 produced more eggs during dry season. Treatment 1 produced two clutch every season, Treatment 2 was noted that it is highly significant on egg production during dry season however, it was observed that egg production gradually decreased at 50-70% during wet season. Percentage of hatchability was noted during dry season, while there is low percentage of hatchability during wet season due to some contributing factors like, lethal genes, insufficient nutrients in the egg and exposure to conditions that do not meet the needs of the developing embryo.
Reading comprehension plays a major role in students’ success, especially in elementary school. However, recent National Achievement Test results showed that many learners struggle with understanding what they read. This study aimed to find the level of practices in teaching reading used by Grade 6 teachers and the learners’ comprehension performance. Specifically, it sought to find out the level of teaching practices in guided reading, independent reading, peer reading, silent reading, and literature circles, as well as the learners’ performance in literal, inferential, critical, and appreciative comprehension. The study used a descriptive-correlational research design and applied purposive sampling. It was conducted in selected public elementary schools in the Division of Cagayan de Oro City, with 150 teacher-respondents and 300 Grade 6 learners. Data were gathered through a validated teacher questionnaire and standardized reading comprehension tests. The results were analyzed using mean, standard deviation, and Pearson correlation. Findings revealed that practices in teaching is highly practiced among teachers in Grade 6. The highest variable is Guided Reading while the lowest is Literature Circles. In terms of comprehension performance, the overall result is High. The Highest is appreciative comprehension and the lowest is critical. It is concluded that guided reading in the classroom improves students’ comprehension, fluency, and overall performance in reading while boosting their confidence in handling various texts. It also nurtures appreciative comprehension, allowing learners to enjoy and value reading as both a skill and a meaningful experience. These result show that the higher the practice in teaching reading, the higher the comprehension performance. It is recommended that schools should support teachers with training and resources for teaching reading. Keywords: Practices in Teaching Reading, Learners’ Comprehension Performance
In an increasingly digital world, the safety and security of young users have become a critical global concern. This study aimed to determine the awareness in digital communication and online behavior among students in East 1 and East 2 districts of Cagayan de Oro City for School Year 2025-2026. Specifically, it examined students’ awareness on safety and security in digital communication, assessed their online behavior and determined the relationship between awareness and online behavior. The study involved two hundred (200) Senior High School students in the districts mentioned above. Utilizing a stratified sampling technique and descriptive-correlational design, data were gathered using researcher-made questionnaire and analyzed through descriptive statistics, including mean, standard deviation and Pearson’s r Correlation Coefficient. Findings reveal that students generally possess a high level of awareness in digital safety and security with social media practices receiving highest rating, while perception in cyberbullying was least practiced. Students’ online behavior reported positive demonstrating strong intrapersonal practices, though environmental considerations lagged slightly. A statistically significant positive relationship was established across all correlations between students’ awareness and online behavior. It can be concluded that digital safety knowledge improves students’ cautious and responsible online conduct. It recommends that teachers should conduct workshops on cyberbullying prevention and environmental digital sustainability to train students as peacekeepers and eco- conscious in the virtual realm. Keywords: Awareness, safety and security, digital communication, online behavior
Inclusive education aims to offer equal learning opportunities to every student in regular classrooms. Hence, this study was conducted to assess teachers' practices and their competence in implementing inclusive education. Specifically, it described teachers’ profiles, evaluated their practices and competence, examined the relationship between inclusive practices and competence, and tested the differences in competence across teacher profiles. This study involved 199 public secondary school teachers from West II District, Cagayan de Oro City, during School Year 2025–2026. Employing a stratified sampling technique and descriptive–correlational design, data were gathered using a researcher-made questionnaire and analyzed through descriptive statistics, Pearson’s r, t-tests, and ANOVA. Results revealed that teachers implement inclusive practices, with parental involvement receiving the highest rating, while Child Find was the least practiced. This reflects difficulties in identifying out-of-school youth and learners with diverse needs. Teachers reported high competence, though knowledge lagged slightly. A significant correlation was found between inclusive practices and competence, particularly in program options and parental involvement. No significant differences emerged across teachers’ profiles. It can be concluded that deeper engagement with inclusive practices significantly enhances teachers' professional competence. To strengthen the Child Find initiative, teachers and local government units, particularly barangay officials, must collaborate to identify children needing support. They should conduct structured interventions such as Learning Action Cell sessions and inclusive teaching workshops to improve teacher preparedness and learner support. Keywords: Practices, Competence, Inclusive education
The purpose of the study is to determine the factors influencing investment decision in Nepalese stock market, with a focus on company-related variables (CRV), risk-return related variables (RRV), and market-related variables (MRV). Utilizing a descriptive and analytical research design, primary data were collected through questionnaires from 151 investors in Butwal. The analysis reveals that while all three factors positively correlate with investment decisions, market-related variables have the strongest and most significant impact. Further, the demographic profile shows that Nepalese share market investors in this sample are predominantly middle-aged, well-educated males, with a notable portion being person either not involved in any job or students. Also, they are new to investing, often depend on borrowed or inherited funds, and are influenced by both formal and informal information sources. They Prefer sectors lean towards dynamic and emerging industries rather than traditional or manufacturing sectors.
Rising average temperatures and increasing occurrences of extreme heat, such as heat waves, will significantly affect plant and human life. In plants, heat stress can result in DNA mutations, changes in gene expression, and a reduced ability to resist stress, which ultimately leads to decreased crop yields and threatens biodiversity. These mutations can also affect food quality and the stability of ecosystems. As the temperature soars, the incidence of heat-related ailments such as heatstroke, dehydration, respiratory disorders , and cardiovascular complications also spikes. The effects are especially acute in urban centers and among vulnerable groups — the elderly, the young, and people with preexisting conditions. These cumulative effects of violence are symptoms of a broader impact on our systems of plants and our health. Addressing these challenges will take solutions at numerous levels, from developing heat-resilient crops to increasing education and awareness to building public health infrastructure. Understanding the dual nature of climate change (the environment and humans) is important for climate-resilient development and adaptive responses in the emerging and accelerating interconnections between the environment and human systems.
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