PUBLIC PROCUREMENT REFORMS AND THEIR IMPACT ONTRANSPARENCY IN DEVELOPING ECONOMIES

๐Ÿชช : DOI: 10.5281/zenodo.17043188

๐Ÿ“˜ : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue- 2 (Aug 2025)ย  (Page : 76 – 108)

ABSTRACT:

Public procurement is a significant component of government expenditure in developing economies, often accounting for 15- 20 percent of the GDP. However, these systems have been identified as corrupt, ineffective in resource utilisation, and lacking in transparency. This paper critically examines the reform initiatives implemented in various countries to examine the impact of public procurement reforms on the transparency levels of developing economies. The study is qualitative in nature, as it employs secondary data, including government reports, publications by international organisations, and academic literature, to assess the results of reforms. The study demonstrates that, despite the positive results of procurement reforms in terms of transparency, the challenges of implementation continue to be significant impediments to the generation of the best outcomes. Effective reforms are contingent upon the political will, institutional capacity, and engagement of a variety of stakeholders, among other critical insights. The study has determined that countries with robust legal systems and governance systems exhibit higher transparency scores than those with weak institutional systems. Moreover, the integration of digital technologies into procurement processes has become a critical issue in the pursuit of transparency and the reduction of corruption. The study concludes that the transition to sustainable procurement necessitates the involvement of all stakeholders, and this should entail systemic and operational challenges in order to achieve long-term results, particularly through the development of local capabilities.

Keywords: Transparency, Procurement Reforms, Public Procurement, Developing Economies.

AN APPRAISAL OF THE LEGAL FRAMEWORK FOR TAX ADMINISTRATION AT LOCAL GOVERNMENT AREAS IN NIGERIA

๐Ÿชช : DOI: 10.5281/zenodo.17091217

๐Ÿ“˜ : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue- 2 (Aug 2025) (Page : 109-132)

ABSTRACT :

The system of government in Nigeria is such that the governmental powers are shared between the Central government and two other components: that is the states and the local government areas. The local government was not recognized under the political arrangement of the country until in 1976 when the military government carried out local government reforms which resulted in the inclusion of local government as a third tier of government under the 1979 constitution. By so doing, the Local government in Nigeria became entitled to statutory allocation from both the federal and state governments. Section 7 (1) of the 1999 Constitution (as amended) empowers state governments, to enact legislations with regards to the establishment, structure, compositions, finance and functions of democratically elected local government councils. PART II of the second schedule to the 1999 constitution under the Concurrent Legislative List, State Houses of Assembly are mandated to make provisions for the collection of taxes, fees or rates for the administration of the law, providing for such collection by the local government councils (as agencies of state government). With this development, local government councils cannot impose taxes or levies on anybody or corporation without recourse to the provisions of the law enacted by the federal or state legislature. All the local government taxes, levies or fees are usually imposed or charged in pursuant to federal or state laws, while the administrative functions of the collection is delegated to the local government councils. Sequel to these, we hereby critically appraise the legal framework under which local government councils collect taxes in Nigeria. To examine the ways in which Local Government Areas collect taxes under the laws made by State Houses of Assembly, the statutory rights of the taxpayers and explore the way in which tax collection could be improved. Federal and State Government legislative powers should be amended to include/accommodate the Local Government Councils in the legislative process which would enhance their tax collection, concluding that any tax imposed by the Local Government Areas outside the armed bit of laws made by the federal or states legislature will amount to ultra vies, null and void.

Keywords: Local Government Taxation, Tax Administration, Constitutional Framework, Legislative Competence, Ultra Vires

EFFECT OF AUDIT QUALITY ON THE FINANCIAL PERFORMANCE OF LISTED AGRICULTURAL FIRMS IN NIGERIA

๐Ÿชช : DOI: 10.5281/zenodo.17091996

๐Ÿ“˜ : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue- 2 (Aug 2025) (Page : 133-153)

ABSTRACT:

This study investigates the effect of audit quality on the financial performance of listed agricultural firms in Nigeria for the period 2003-2022. An ex-post facto research design is employed. Four of the five (5) agricultural firms listed on the Nigerian Stock Exchange as of December 31, 2022 were used. Audit quality is proxied by audit committee size, Audit independence, audit committee activities, audit fee, external audit quality, and audit committee gender diversity, while financial performance was measured by return on asset. Findings reveal a significant positive relationship between audit committee size (ฮฒ = 0.0750) and financial performance, measured by return on assets (ROA). Audit committee independence also showed a positive association (ฮฒ = 0.0518), while audit committee activity exerted a negative but insignificant effect (ฮฒ = โ€“0.0085). Furthermore, external audit quality was found to have a negative and significant impact (ฮฒ = โ€“0.0969), whereas audit fees exhibited a positive but insignificant relationship (ฮฒ = 0.00061). Additionally, audit committee female diversity demonstrated a negative and significant influence on financial performance (ฮฒ = โ€“0.1104). The study therefore recommends that listed agricultural firms in Nigeria should ensure adequate audit committee representation. Firms should also review audit fees where necessary to support higher audit quality.

Keywords: Audit Quality, Audit Committee Independence, Audit Fees, Audit Committee Size, Return on Assets

Accidental Humour Unveiled: A Sneak Preview of Funny Translation Blunders in Kenya

๐Ÿชช : DOI: 10.5281/zenodo.17506642

๐Ÿ“˜ : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue-3 (Sept-Oct 2025) (Page : 154 – 165)

ABSTRACT:

This paper examines accidental humour found in selected public posters. The humour in question is derived from linguistic blunders made by the author, probably, from translation-related problems while drawing the signage. To arrive at this humour requires a careful analysis of errors in interpretation found in public notices. There appears scanty literature and little academic propensity associated with and surrounding this particular genre, even though, it is widely spread. Furthermore, without analysing the accidental humour therein, denies the academic fraternity a proper comprehension of the humour concept and its academically related linguistic associations. Specifically, this paper shows how humour is derived from script analysis based on the Semantic Script Theory of Humour (SSTH) which was unique to the analysis of this genre. This research involved collecting data by photographing relevant signs in Kenya. Ten of such signage were analysed for accidental humour. The sampling procedure was done purposively to include signage from different locations in Kenya and the presence of linguistic mistakes in translation. The data was presented using tables portraying the relationship of the components sought. Consequently, the study enriched script analysis and critiqued the linguistic concepts of performance and competence.

Keywords: Accidental humour, Signage/public posters/notices/signs, Translation blunders.

The Death Penalty in Nigeria: A Justifiable Punishment or A Violation of Human Rights ?

๐Ÿชช : DOI:ย 10.5281/zenodo.17285490

๐Ÿ“˜ : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue-3 (Sept-Oct 2025) (Page : 166 – 175)

ABSTRACT:

The right to life is widely acknowledged as a fundamental right in every legal system. In certain jurisdictions, this right is absolute, while in others, including Nigeria, it is subject to limitations. One such restriction to the right to life in Nigeria is the death penalty, which has been the focus of much discussion among academics, jurists, lawyers, criminologists, and sociologists over the years. The death penalty is the punishment that a court of competent jurisdiction can impose on a convicted felon. Over the past forty years, international criminal law has been shifting against the death penalty in the fields of criminal justice and human rights worldwide. The legal and judicial framework for the administration of criminal justice in Nigeria still recognizes and imposes the death penalty, despite the fact that this practice has been abolished in many industrialized and developing nations worldwide. However, the death penalty is controversial in Nigeria, as it is in various other nations, even if it is recognized under Nigerian law. While some groups in Nigeria are advocating for the abolition of the death penalty as a form of punishment for certain capital offences, such as treason, armed robbery, and murder, others support its use for the same reasons. In light of the current controversy over the death penalty’s repeal or continuation in Nigeria, this work explores the concept, weighs the arguments for and against its use, and concludes by suggesting a workable course of action.

Key words: Human rights, Deterrence, Death penalty, Capital offence, and Capital punishment.

The Role of Educational Technology in Building a Culture of Collaboration for Transformative Teacher Education: A Case Study of Teacher Training Institutions in Kebbi State, Nigeria

๐Ÿชช : DOI: 10.5281/zenodo.17285790

๐Ÿ“˜ : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue-3 (Sept-Oct 2025) (Page : 176 – 188)

ABSTRACT:

Educational technology tools are not meant to replace teachers, nor are they intended to micromanage or control how a group of teachers work together. This study explores the role of educational technology in building a culture of collaboration for transformative teacher education, with special focus on teacher training institutions in kebbi state, Nigeria. The study adopted mixed-method approach. A sample of 76 educators was purposively drawn from four teacher training institutions in Kebbi State, Nigeria as participants for the study. Questionnaire and interview schedules were used to collect data from the sampled respondents. The face and content validity of the two instruments was carried out using experts in the field of educational technology and computer science from Kebbi State University of Science and Technology, Aliero. Both instruments were further subjected to pilot testing, and a reliability coefficient of 0.75, 0.80 and 0.78, respectively for the 3 items were determined using Cronbach Alpha formula. Descriptive statistics of mean and standard deviation were used to answer the research questions. Findings revealed (Grand mean score = 3.0) to show that teacher educators in Kebbi State, Nigeria makes use of educational technologies to collaborate with their peers in other institutions, and it also revealed (Grand mean score = 3.0) to indicate that educational technology tools play a significant role in enhancing collaboration practices among teacher educators in Kebbi State, Nigeria. Also, (Grand mean score = 3.2) to revealed certain barriers hindering collaborative culture among teacher educators in Kebbi State, Nigerian. It was therefore recommended that educators should incorporate educational technologies in building a culture of collaboration for transformative teacher education in teacher education institutions in Kebbi State.

Keywords: Educational Technology, Culture of Collaboration, Transformative Teacher Education, Teacher Training Institutions.

Global Burden and Evolving Therapeutic Strategies in Diabetes Mellitus: A Comprehensive Review

๐Ÿชช : DOI: 10.5281/zenodo.17605341

๐Ÿ“˜ : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue-3 (Sept-Oct 2025) (Page : 189 – 194)

ABSTRACT:

Diabetes mellitus (DM) has emerged as one of the most challenging chronic diseases of the 21st century, affecting hundreds of millions of people globally. Its prevalence continues to rise due to lifestyle transitions, urbanization, and population ageing. Diabetes contributes significantly to morbidity, mortality, and healthcare expenditure worldwide. Type 2 diabetes (T2D) represents about 90โ€“95% of all cases, driven by insulin resistance and ฮฒ-cell dysfunction. In recent years, major therapeutic advances have reshaped management, particularly with sodium-glucose cotransporter-2 (SGLT2) inhibitors, glucagon-like peptide-1 (GLP-1) receptor agonists, and the dual glucose-dependent insulinotropic peptide (GIP)/GLP-1 receptor agonist tirzepatide. These agents not only control glycaemia but also offer cardiovascular and renal protection. Despite these advances, global disparities in diagnosis, access to care, and affordability persist, especially in low- and middle-income countries (LMICs). This review summarizes the global epidemiology, pathophysiology, and evolving therapeutic strategies in diabetes, highlighting contemporary clinical trials, outcome data, and future priorities for reducing its global burden.ย 

Keywords: Diabetes mellitus, SGLT2 inhibitors, GLP-1 receptor agonists, tirzepatide, global burden, cardiovascular outcomes.

Effects of Garden Egg (Solanum Aethiopicum) Methanol Leaf Extract on Glycaemic and Lipid Profile of Alloxan Induced Type 2 Diabetic in Wistar Rats

๐Ÿชช : DOI:ย  10.5281/zenodo.17685585

๐Ÿ“˜ : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue-3 (Sept-Oct 2025) (Page : 195 – 200)

ABSTRACT:

BACKGROUND/AIM: Diabetes mellitus is a chronic metabolic disease associated with complications such as hypertension, stroke, hyperlipidemia, and heart failure. Over the past two decades, numerous studies have focused on discovering traditional medicines with potential antidiabetic properties. This study aimed to evaluate the antidiabetic and hypolipidemic effects of Solanum aethiopicum methanolic leaf extract in Alloxan-induced diabetic Wistar rats.

Public Notices as Social Commentary: An Analysis of Thematic Concerns from Linguistic Faults on Signage in Kenya

๐Ÿชช : DOI:ย 10.5281/zenodo.17285490

๐Ÿ“˜ : Nexus Global Research Journal of Multidisciplinary (NGRJM) Volume -1, Issue -4, 2025, Page : 201 – 213

ABSTRACT:

This paper examines the thematic concerns that arise from linguistic errors found in public signage. Essentially, it seeks to analyse the veiled emerging and topical issues surrounding the author which makes him/her commit such linguistic blunders in their signage that subsequently interfere with the entire communication process. There is some concern as to why authors make linguistic errors in their signage; but it has not been considered from the perspective of the public signage themselves. Therefore, this paper scrutinises the public signage in an attempt to identify some of these elusive concerns. To assist in this analysis, the Systemic Functional Linguistics (SFL) as propounded by Halliday (1994) is applied to twenty-three public signage collected from around the country on both on-line and off-line platform. The sampling procedure was purposefully selected to cover various parts of the country catering for their unique people and features. It was important to select only those public signage which contained linguistic errors which reflected emerging themes found in the society. Tabular representation was used to portray the relationship of various components of societal commentary present in the respective signage. The study sought to enhance specific areas of linguistics by identifying fundamental aspects therein including the relationship between language, society and culture. Similarly, the education sector would greatly benefit by reviewing language competence and performance tasks in students to avoid such linguistic errors in future.

Key terms: Context/sociolinguistic situation/ setting: environment surrounding the author of the public notices Discourse analysis: to determine meaning through text and context analysis Linguistic errors: mistakes associated with language performance Linguistic Competence: proper knowledge of rules and grammar of language Linguistic Performance: proper usage of language through writing Linguistic landscape: environment including public notices Public Notices: messages hang, printed or printed for purposes of public consumption Social Commentary/thematic concerns/ topical issues: topics emanating from the society about lifestyle of the citizens

Effect Of You-tube Videos-aided Instruction On Studentsโ€™ Conceptual Understanding Of Selected Secondary School Physics Content In Ikom Education Zone Of Cross River State, Nigeria

๐Ÿชช : DOI: 10.5281/zenodo.17765266

๐Ÿ“˜ : Nexus Global Research Journal of Multidisciplinary (NGRJM) Volume -1, Issue -4, 2025, Page : 214 – 222

ABSTRACT:

The study was carried out to find the Effect of You-tube Videos-Aided Instruction on Studentsโ€™ Conceptu+al Understanding of Selected Secondary School Physics Contents. Two (2) research question, two (2) hypotheses were raised, answered and tested at 0.5 level of significance. Quasi-experimental design was employed by using pre-test post-test control group. Population is 1,945 SS2 Physics students in 109 public Secondary Schools in Ikom Education Zone of Cross River State. A sample size of 280 Students from 10 schools using multistage sampling technique and intact classed was used. The instrument, Physics Conceptual Understanding Test (PCUT), was validated by science education experts. A reliability coefficient of r=0.96 was calculated using Kuder Richardson formula 20(KR-20). Mean and standard deviation were used to answer the research questions while analysis of covariance test statistics (ANCOVA) was used to test the hypotheses. The result revealed that, Youtube videos-aided instruction has a far more positive effect on studentsโ€™ conceptual understanding of selected physics content than lecture method. It was recommended among others that, policy makers and curriculum planners in the Ministry of Education should, as a matter of urgency, include in Physics curriculum content You-tube (version 2.0) videos as one of the instructional material for teaching Physics. Thereafter, monitoring on absolute compliance should follow, as this will lead to an improvement in studentsโ€™ conceptual understanding.

Key words: YouTube Instruction, Conceptual Understanding, Physics Education, Quasi-Experimental Design, ANCOVA Analysis.