CALL FOR PAPER - Vol 8 - Issue 8

This study investigates the Impact of International Financial Reporting Standards (IFRS) On Financial Statement and Performance of Quoted Firms in Nigeria, using data from 2014 to 2023 for BUA Cement Plc, Fidelity Bank Plc, and Cutix Plc. The analysis employs multiple regression models to assess the extent to which these variables influence financial statement and performance. From the analysis, result revealed that liquidity consistently plays a significant and positive role in driving financial performance across all three companies examined. Liquidity of Bua Cement plc,Fidelity Bank Plc, and Cutix Plc, respectively, were all statistically significant at p<0.001. In contrast, EPS and profit exhibit mixed effects. while EPS positively impacts GDP (performance) for BUA Cement Plc, it demonstrates a strong negative correlation in Fidelity Bank Plc and Cutix Plc, highlighting potential inefficiencies or sectoral differences. Similarly, profit shows a negative relationship with GDP(Performance) in all cases, underscoring the nuanced link between profitability and macroeconomic contributions. With R-squared values exceeding 0.996 across all models, the study demonstrates the robustness of liquidity as a predictor of good financial statement and performance, while highlighting the need for strategic reinvestment of profits and alignment of shareholder earnings with economic goals. These results emphasize the critical role of liquidity in fostering economic resilience and call for sector-specific strategies to optimize the broader impact of financial performance. Its as result that the study recommend that firms should focus on achieving more robust liquidity while effectively adjusting their earning per share and profit for better firm performance and macroeconomic growth.

Dental phobia is a significant barrier to accessing dental care, affecting lots of individuals globally. This condition is characterized by an intense, irrational fear of dental procedures, which often leads to avoidance of necessary dental care, resulting in deteriorated oral health and systemic health issues. Managing dental phobia in clinical practice is both a challenge and an opportunity for dental professionals to improve patient outcomes and satisfaction.

The exponential growth of unstructured data has amplified the need for efficient and autonomous document classification systems. This study explores the transformative potential of deep learning in revolutionizing document organization through intelligent, automated approaches. By leveraging state-of-the-art neural networks, including Convolutional Neural Networks (CNNs) and Transformer-based architectures, this research proposes a robust framework for classifying diverse document types with high accuracy and minimal human intervention. The model integrates advanced natural language processing (NLP) techniques and contextual embeddings to capture semantic nuances and hierarchical relationships within text data. Experimental results demonstrate the system's adaptability to varying datasets and its scalability for large-scale implementations. This work also addresses challenges related to class imbalance, domain-specific terminology, and computational efficiency, offering comprehensive strategies to mitigate these barriers. The findings highlight the efficacy of deep learning in enabling autonomous document classification, paving the way for intelligent data management systems across industries.

The global push for decarbonization has brought emerging hydrogen energy systems and advanced nuclear reactor technologies into sharp focus as vital components of a sustainable energy future. However, large-scale deployment of these technologies requires robust techno-economic valuation frameworks to assess their feasibility, scalability, and long-term viability. This paper develops and evaluates comprehensive frameworks for conducting techno-economic analyses of hydrogen energy systems, including production, storage, and distribution, as well as advanced nuclear reactor technologies like small modular reactors (SMRs) and next-generation fission systems. Key factors influencing the techno-economic valuation of these technologies include capital costs, operational and maintenance expenses, energy efficiency, capacity factors, and carbon reduction potential. For hydrogen, the paper explores pathways such as electrolysis powered by renewable energy and methane reforming with carbon capture, assessing cost-competitiveness across diverse use cases, including transportation, industrial applications, and grid energy storage. For advanced nuclear reactors, emphasis is placed on modular design benefits, enhanced safety features, and the potential for co-generation of hydrogen. The frameworks proposed in this study integrate lifecycle cost analysis, levelized cost of energy (LCOE), and sensitivity analysis to evaluate economic performance under varying market and policy scenarios. Additional metrics, such as socio-environmental impacts and policy incentives like tax credits and carbon pricing, are incorporated to provide a holistic valuation. Comparative case studies demonstrate the application of these frameworks, revealing that while hydrogen energy systems excel in flexibility and renewability, advanced nuclear technologies provide unparalleled reliability and base-load generation potential. This paper concludes with recommendations for optimizing the economic performance of these technologies, including investments in R&D, scaling production capabilities, and fostering public-private partnerships. Future trends, such as hybrid energy systems integrating hydrogen and nuclear power, and the role of digital technologies like AI in optimizing operational efficiency, are also discussed. These findings provide actionable insights for policymakers, investors, and industry stakeholders to accelerate the adoption of hydrogen and advanced nuclear technologies.

Engineers are individuals who by virtue gotten education and training acquires scientific knowledge and methods in translating engineering designs to Concrete physical facilities.The engineeris an organizational builder who is involved at all the stages of any project from the time the idea of the project is conceived to its final commissioning and operation and maintenance.The work of engineers take into cognizance the various socio - political, economic and engineering factors involved in all the stages of the project and arrive at sound decisions which enables them to offerdeveloping strategies to/make an organization successful in its operations.

The study assesses the environmental and economic benefits of implementing waste-to-energy technology. It utilized a laboratory research method as its study design. Different types of waste were collected and sorted out accordingly. The wastes where then pre-treated for an easy conversion process and eco-friendly. Several methods of waste method, ranging from Anaerobic Digestion, Pyrolysis, Gasification and Incineration. These methods of waste management were all compared and from the result of the analysis, it was noted that the most effective, cost-effective and sentimental friendly is the Anaerobic Digestion and Pyrolysis method. This method converts waste cooking gas, and into electricity without causing damage to the environment. Based on this finding, the study recommended that both government and the society should utilize Pyrolysis and anaerobic digestion method of waste management which is the most effective and cost-effective method of waste management system in managing their menace of waste.

Evaluation of aquifer storage potentials and groundwater level fluxes require analysis of groundwater recharge and discharge rates. Volumetric groundwater budget of the recharge and discharge of the shallow unconfined aquifer system of Benin-City and environ have been simulated using a three-dimensional groundwater flow and a particle-tracking models. This is with a view to elucidating groundwater storage potential water level fluctuations in the area. Nine burrow pit exposures and thirty borehole logs were also studied. Well correlation and geologic cross-sections of the subsurface geology culminated in hydrostratigraphic model, and determination of saturated thickness and lateral extent of aquiferous units. Burrow pit exposures revealed occurrence of surficial reddish lateritic cover underlain by laminated loose sands varying in colour with clay and clayey-sand intercalations. Annual groundwater level fluctuations were 0.85 - 1.25 and 0.82 to 1.60 meters at Ikpoba and Ogba respectively. Thirty-year period groundwater recharge rates from precipitation and river leakage were 0 to 1.075 x 105 m3/day and 02.737 x 105 to 1.114 x 106 m3/day respectively. Groundwater discharge rates through baseflow and evapotranspiration rates were 1.165 x 104 to 4.219 x 106 m3/day and 7.486 x 105 to 3.715 x 107 m3/day respectively. The cumulative groundwater recharge rates (2.73 x 108 m3/day) exceeded the discharge rates (5.07 x 107 m3/day). Hence, the aquifer has very high storage potentials.

The automatic detection of weapons captured by surveillance settings is essential for speeding the otherwise laborious approach. With use of, UCF Crime which is the largest available dataset for automatic visual analysis of anomalies and consists of real-world crime scenes of various categories. In this paper, we introduce HR-Crime, a subset of the UCF-Crime dataset suitable and use a technique for specified object tracking.

In Nigeria, there are expected benefits of the technology Incubation Program for SMEs. Despite the presence of these centers, many SMEs are underperforming. Many incubation centres were established to influence and promote entrepreneurship so that it could add to the economy of a country. However, the performance of these incubators has been less than desirable. The paper, therefore, looks at the role of technological incubator centres in the growth of SMEs in Nigeria. The methodology employed was a cross-sectional survey design. The research was carried out in Lagos State and Abia State. The population for the study was 790 SMEs. Out of that number, 279 were chosen at random. The instrument of data collection was an adapted questionnaire. Ten samples (10% of the sample size) were used to test the reliability of the questionnaire. The Cronbach Alpha Level was 0.79. 250 copies of the questionnaires were coded and used for analysis. To analyze the data, statistical tools like frequency, percentage, mean, and multiple regression analysis were used. The statistical software employed was SPSS version 21. The findings revealed that incubator centers have a positive and significant effect on the profitability of SMEs (= 0.775, t = 24.801, p <0.05). Furthermore, technological incubator centers have a positive and statistically significant effect on the competitiveness of SMEs (=0.775, t = 24.801, p <0.05). The only access to technological facilities had a positive effect on profitability and competitiveness(p <0.05). The study concludes that Technology Incubation Centres play a significant role in Small and Medium Enterprises in Nigeria in the area of profitability and competitiveness. It was recommended that TICs improve their strengths in the area of finance and their skills in collaboration and teamwork.

The world’s constant combat towards global issues such as climate change, pollution, violence, security, terrorism, etc., all rooted from danger inflicted activities or interests has taken its toll accelerating our extinction. The list goes on and in just a snap, we were all consumed by the infamous COVID-19. This pneumonia-like disease has launched a global economic tsunami and disruption to our lives that was later on declared as a pandemic. With no available cure yet, there were few safety measures practiced globally namely social distancing, quarantine, and mass testing. In order to contain and avoid further spread of the virus, we were forced to adapt to the new normal. Personal Protective Equipment (PPE) has become an inseparable part of our daily lives ergo, the increase in PPE production, which is considered inevitable, leads to a surge in global plastic waste. COVID-19 waste has become a new form of pollution caused by mass production of single-use PPE with no structured waste management that floods our ocean beds. Manufacturers are now looking for alternatives to decrease plastic waste and to shift to a more sustainable and circular PPE ecosystem. Philippines, as the second top exporter of bananas in the world, would a banana pseudo-stem fiber be the most promising business venture opportunity at post-COVID stage?

Shopping has changed as a result of the influence of technology with most people preferring online shopping to the traditional physical store shopping. This trend took center stage in the past decade with many retail giants integrating the two approaches to achieve maximum benefit. This research aims to understand the comparison between online shopping & physical store shopping and consumer behavior towards these modes of shopping. This paper identifies and discusses that male population tend to shop more online shopping rather than physical shopping. For safety of payment more preference is given to shopping malls related to physical shopping. People are slowly going for online shopping but the majority mentality of people goes to physical shopping as it is having trust, feel and touch of the product. In our research we have found out that FlipKart and Jabong are the major players in the online retail and online shopping is here to stay and number of people favoring this mode is growing day by day.

The Burj Khalifa is known to be the tallest skyscraper ever built by man and one of the most popular tourist destinations in the world. At over 828 meters (2716.5 feet) and more than 160 stories, Burj Khalifa is a multi-use development tower that includes a hotel, observation deck, restaurant, fitness and recreation club, and 37 floors of corporate offices. The project to build the Burj Khalifa tower is one of the most successful projects in the Middle East and in the world to date. It was planned by the Dubai government with the purpose of making the city a hub for finance, trade, and tourism. The project spanned for 6 years from 2004 to 2009 and was designed to be the centerpiece of the large scale Burj Khalifa Development that would rise into the sky to an unprecedented height. As listed in burjkhalifa.ae (2018), the completion of the tower has broken numerous world records such as Tallest Building in the World, Highest Number of Stories in the World, Highest Outdoor Observation Deck in the World, and many more. Agreed that that there are many iconic structures around the world, of which Dubai still plays host to most of them, the Burj Khalifa is not only the tallest and one of the most glamorous, with a lot to learn from its project design, process and implementation. The research work is designed to x-ray the entire project, its phases and the factors that led its successful completion.

The research paper explained the role and the importance of customer satisfaction and loyalty in detail. Customers are the link to an any level and type of business success. A business organization should focus on a large number of customers, for this customer satisfaction and loyalty should be incorporated along the long-term goals and other strategic dimensions without any failure. This paperis focusing onanalysing the relationship between customer satisfaction and customer relationship with service quality measures. The objective of this research is to study the concept of customer satisfaction, customer loyalty and its relationship. Moreover, this paper studies the factors that influence customer satisfaction and loyalty at large scale. This paper also analyses the factors that have impact on customer satisfaction and result in customer loyalty in multiple contexts. Recommendations on improving the service quality and getting customer retention are ultimately proposed by the author to do the business in more effective and efficient way. Customer satisfaction index (CSI)provides an economic indicator of the quality of economic output; calculation of the net present value of the company?s customer base as an asset over time; information for strategic business applications; a predictor of consumer spending & corporate earnings. In this paper the focus of research is customer satisfaction index as a base for new strategic marketing management implementation level to attain sustainability.

Today, ethics has an important place in all areas of life. Education is also a fundamental process of human life. Therefore, in education ethics has a very important and effective role. In order to be a good human, ethics should be placed as a course in educational system. In this paper, it will be discussed the ethics education in schools. In doing this, it will be also discussed why teaching ethics is important in education. Before discussing this issue, it is necessary to define what ethics is and what education is.

The present study aims to portray the real need of water to lead life. Today there are number of countries are unable to live a normal life without water facility. Water is actually the elixir of life. Everyone should use the water in limited according their need. Water may avail excess, but not in deficit. Gulf countries, some of the African countries appear as deserts and very difficult to lead a normal life without water. The place is not having water that is a desert. If the place is in water resource, that is a heaven for human survival. If human wants to realize water, he should be in the desert. The thirst for a man can be solved, but a thirst of animals, birds living in the forest is unsolved. Hence one can understand the need of water to survival. The title of the paper is taken from the greatest Tamil grandfather Thiruvalluvar?s ?Thirukural?. He has written about the water in one of his ?Kurals? (double lined poem). He further says, if water fails, functions of nature will sease and if rain fails, no men can walk in regular duty. Girish Karnad has found the need of water, so he has written the play ?The Fire and the Rain? to people realize one drop of water. Scientist can portray water is the formula of H2O. But ordinary man, common people, animals, birds, reptiles are depending upon the water and its usage. Karnad has immensely defines the fire sacrifice for rain in this play.