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ABSTRACT<br><br><br> This study investigates the relationship between financial reporting quality and the performance of listed manufacturing companies in Nigeria.<br><br><br> The objective is to<br><br><br> determine whether high-quality financial reporting contributes significantly to improved corporate performance in the manufacturing sector. Financial reporting quality is measured using accrual quality (AQ), timeliness (TIM), and disclosure quality (DQ, while firm performance is assessed using Tobin's Q. The study covers data from manufacturing firms listed on the Nigerian Exchange Group (NGX) over a<br><br><br> 10-year period (2013-2022). The research employs panel data analysis to provide empirical evidence on how these variables interact over time. To evaluate the effects of 4Q, TIM, and DO on firm performance, the study utilizes pooled OLS, fixed effects, and random effects regression models. From the pooled OLS model, AQ (coefficient =<br><br><br> 1.8004, p = 0.417), TIM (coefficient = 0.0079, p = 0.983), and DQ (coefficient = -<br><br><br> 7.98e-08, p = 0.364) were all statistically insignificant. In the random effects model,<br><br><br> TIM showed a positive and statistically significant effect (coefficient = 0.7433, p =<br><br><br> 0.037), while DO had a negative and significant effect (coefficient - -1.55e-07, p =<br><br><br> 0.048). AQ remained statistically insignificant (coefficient = 1.2569, p = 0.559). The<br><br><br> fixed effects model showed no statistically significant variables: AQ (coefficient = -<br><br><br> 2.3395, p = 0.341), TIM (coefficient = 0.4814, p = 0.246), and DQ (coefficient = -<br><br><br> 6.86c-08, p = 0.431). Additional robustness tests were carried out to validate the<br><br><br> reliability of the regression results. The Breusch-Pagan test for heteroscedasticity returned a p-value of 0.5645, indicating homoscedasticity and validating model consistency. The Hausman specification test yielded a p-value of 0.4226, suggesting that the random effects model was more appropriate than the fixed effects model for this study. Multicollinearity diagnostics using the Variance Inflation Factor (VIF)<br><br><br> confirmed no significant multicollinearity issues, with mean VIF = 1.48. The model's<br><br><br> overall fit (R°) ranged from 0.0013 in fixed effects to 0.1040 in the random effects model, indicating that most variation in firm performance is explained by other factors not captured in this study. In conclusion, timeliness of financial reporting emerged as a key determinant of firm value, confirming that prompt disclosures foster investor trust and market credibility. Disclosure quality, surprisingly, had a negative and significant impact, suggesting the possibility of "disclosure overload" diminishing clarity and usefulness to stakeholders. Accrual quality, though positively signed, did not show a significant effect in any model. The study recommends that regulatory bodies like the Financial Reporting Council of Nigeria (FRCN) and the Nigerian Exchange Group (NGX) should enhance enforcement of timely and meaningful financial disclosures.<br><br><br> Firms are encouraged to focus not only on compliance, but also on the clarity, timeliness, and strategic relevance of the information they provide.

The study examines the design of a congestion control system for multi-user telecommunication network. A case study of Airtel Nigeria network. Rapid telecommunication network expansion has raised network traffic and user demand, which frequently causes congestion and lowers service quality, especially for multi-user systems. Using Airtel Nigeria as a case study, this paper describes the architecture and deployment of a congestion control system for a multi-user telecom network. JavaScript and HTML were used in the system's development with the goals of effectively managing network traffic, minimizing congestion, and enhancing user experience overall. The first part of the study looks at the difficulties caused by network congestion in multi-user settings, particularly in areas with high population densities where telecommunications companies, like Airtel, deal with heavy traffic loads. These difficulties are exacerbated by elements including a growing subscriber population, data-intensive apps, and constrained network infrastructure. The study suggests a congestion control system that uses load balancing, traffic prioritization, and real-time monitoring to reduce congestion during periods of high demand. While HTML was used to build a user-friendly interface for network operators, JavaScript was used in the system's design to handle data traffic and user interactions dynamically. The main features of the system are real-time network traffic monitoring, traffic shaping, and more equitable network load distribution among the resources. Furthermore, priority queuing algorithms were incorporated to guarantee high-quality service delivery even in times of congestion by giving phone conversations and video streaming priority over other important network services. However, to assess the system's performance, a multi-user environment was simulated on the Airtel network during the installation phase. The outcomes showed a notable decrease in network congestion, which enhanced data transfer rates and reduced the number of lost connections. The system's real-time alerts on congestion status and traffic control features made it easy for network operators to utilize. Test results showed a significant improvement in the user experience, particularly during moments of high traffic. With possible applications in other multi-user networks, this work provides telecom service providers with a scalable answer to their network congestion problems. JavaScript and HTML were used to create a simple, yet efficient, congestion control framework that offered room for improvement. In order to improve system scalability and adaptability in bigger networks, future research should examine the integration of machine learning algorithms for predictive congestion management and the use of more sophisticated programming frameworks.

ABSTRACT<br><br>      The study examined the types of Information and Communication Technology (ICT) tools being utilised by students of Obafemi Awolowo University; it also assessed the effect of utilisation of ICT tools on academic performance of students in the institution; and analysed the challenges associated with the utilisation of ICT tools by students of the institution. These were with a view to provide insight on the influence of Information and Communication Technology tools on students’ academic performance in tertiary institutions in Nigeria.<br><br> The study adopted survey research design. The study utilised both primary and secondary data. Primary data were gathered using questionnaire and interview. The study population (7,468) comprised of undergraduate students from selected faculties such as Technology; Social Sciences; Science; and Environmental Design management in ObafemiAwolowo University, Osun State. Multistage sampling technique was used for the study. A sample size of 380 respondents was obtained using Taro Yamane formula, and proportional to size technique was used to administer questionnaire to the respondents across the selected faculties in the institution. In addition, interview was conducted with purposively selected student executive. Secondary data were obtained from journals and official publications. Data gathered were analyzed using percentages, mean, and linear regression analysis.<br><br> The study revealed that smartphone (73.7%), laptop or personal computer (73.7%), and e-learning platform (73.7%) were the major types of ICT tools utilised by students in the institution. The study also revealed that majority of the respondents agreed that utilisation of ICT tools shows a significant effect in terms of access to online academic resources (82.9%), communication between students and lecturers’ enhancement (81.6%), and meeting assignment deadline (79%). This shows there is a significant effect found between ICT tools utilisation and improved students’ academic performance. Finally, the result revealed that frequent power outages (80.2%), Slow or unstable internet connection (79%), and High cost of data and internet subscriptions (78.9%) were the major challenges affecting the utilisation of ICT tools in the institution.<br><br> The study concluded that Information and Communication Technology tools have significant effect on students’ performance in Obafemi AwolowoUniversity, Osun State, Nigeria.

This study investigated the utilization of cornmeal flour, wheat flour, soybean flour and edible insect (kanni) blends in the production of cake was studied. Cakes were produced using wheat flour, soybean flour, cornmeal flour and edible insect blends in different ratios as 100:0:0:0, 85:5:5:5, 75:10:10:5, 65:15:15:5, 55:20:20:5, 0:0:100:0 and 0:100:0:0 respectively. The proximate, mineral composition and functional properties of the composite flour cake were determined using standard methods. The cake were found to be more dense in proximate composition with increase in ash content and crude fibre content. The moisture content ranged (13.81 - 17.57 %), ash (3.67 - 5.35 %), crude fibre (1.32 - 2.10 %), fat (16.90 - 21.63 %), protein (11.25 - 25.90 %) and carbohydrate (30.36 - 46.03 %) and mineral composition of the cake were sodium (66.40 - 82.40 mg/100g), potassium (452.65 - 590.65mg/100g), calcium (167.35 - 213.50 mg/100g), phosphorus (70.55 - 96.16 mg/100g), iron (0.78 - 1.28mg/100g), zinc (0.58-1.52mg/100g). The functional properties of the composite flour could be used for food formulation. wheat, soybean and cornmeal flour blends with edible insects used in production of cake showed appreciable amount of carbohydrate, protein, fat, ash crude fibre and mineral contents. Hence, acceptable cake could be produced from the blend of 75% wheat flour, 10% soybean flour, 10% corn meal flour fortified with 5% edible insect (kanni) blends.

This research examines the impact of entrepreneurial networking on the growth of Small and Medium Enterprises (SMEs) in Gombe State. The study aims to assess the extent to which networking activities, such as participation in industry events, membership in business associations, and informal connections, contribute to SME growth in terms of revenue, employment, and innovation. The research will employ a mixed-methods approach, utilizing surveys, interviews, and case studies to collect data from SME owners and managers. The findings will provide insights into the role of networking in fostering SME growth in Gombe State and identify key factors that influence the effectiveness of networking initiatives. The study will also offer recommendations for policymakers and business organizations on strategies to enhance entrepreneurial networking opportunities and support the growth of SMEs in the region.

ABSTRACT<br> The United Nations (UN) has<br> played a pivotal role in promoting glo-<br> bal peace andsecurity through its pea-<br> cekeeping operations, particularly in<br> Africa. This continent haswitnessed<br> numerous conflicts and crises. This<br> study examines the effectiveness and<br> challenges of UN peacekeeping missions<br> in Africa, focusing on their contributions<br> to conflictresolution, post-conflict rec-<br> onstruction, and promoting stability. It<br> evaluates the UN'soperational fram-<br> ework, mandates, and strategies, highli-<br> ghting successes in countries likeLib-<br> eria and Sierra Leone while addressing<br> limitations observed in nations like Sudan<br> and theDemocratic Republic of the<br> Congo. The study identifies critical<br> challenges, includinginadequate<br> funding, logistical constraints, limited<br> cooperation from host governments, and<br> the complexities of asymmetric<br> warfare. Furthermore, this study expl-<br> ores how regionaldynamics and intern-<br> ational politics impact the effectiveness<br> of these missions. This studyconcludes<br> by offering recommendations for enha-<br> ncing the efficiency of UN peacek-<br> eepingoperations in Africa, emphasising<br> the need for stronger partnerships, impr-<br> oved operationalstrategies, and greater<br> investment in conflict prevention mech-<br> anisms. This study providesvaluable<br> insights for policymakers, scholars, and<br> international organisations working to fos-<br> tersustainable peace on the continent

The study examines the Determinants of Non-Performing Loans in Deposit Money Banks in Nigeria. Other specific objectives of the study are to examine the impact of lending rate on non-performing loans in the deposit money banks in Nigeria, ascertain the extent to which inflation rate has contributed to Non-performing loans in deposit money banks in Nigeria, examine the impact of capital adequacy ratio on Non-performing loans in deposit money banks in Nigeria and examine the relationship between total loans and Non-performing loans in deposit money banks in Nigeria. The study employed the ordinary least squares multiple regression analysis for the period of 32 years. The data was sourced from the Central Bank of Nigeria Statistical Bulletin of 2022. The findings of the study are that capital adequacy ratio has a positive and not statistically significant impact on non-performing loans (NPL) in the long run. Inflation rate has a positive and not statistically significant impact on NPL in the long-run, lending rate has a negative and not statistically significant impact on NPL in the long-run. This means that lending rate does not have significant impact on NPL and total loan has a positive and statistically significant impact on NPL. A major recommendation of the study is that inflation rate should be given more attention so as to reduce the incidence of non-performing loans in the deposit money banks in Nigeria.

ABSTRACT<br> Adequate supply of fresh and clean drinking water is a basic need for all human beings. Water <br> consumers are frequently unaware of the potential health risks associated with exposure to water <br> borne contaminants which have often led to diseases like diarrhoea, cholera, dysentery, typhoid <br> fever. Sachet water have been reported to contain pathogenic bacteria. This Research was carried <br> out to determine the microbial load of eight (8) randomly selected brands of sachet water sold in <br> Lokoja,Kogi State, Nigeria. Eight samples were collected and analyzed using standard <br> microbiological tests. Presumptive (total coliform and faecal coliform counts) tests, confirmatory <br> tests (total coliform and faecal coliform counts) tests, completed tests and biochemical tests were <br> performed to determine the identities of the isolates. Results obtained showed that water sample <br> E had the highest Total coliform bacteria of 170 (MPN/100ml) while water sample A had the <br> least total coliform bacteria of 6 (MPN/100ml). Most of the sachet water brands fell below WHO <br> drinking water standards and are therefore, of doubtful quality