Ekiti State University

MEs are key to Nigeria’s economy, but poor accounting practices and weak financial management threaten their sustainability and growth. This study investigates the impact of financial accounting practices on business sustainability among selected registered small and medium enterprises (SMEs) in Ekiti State, Nigeria. SMEs are vital to Nigeria’s economic growth, yet many face sustainability challenges due to inadequate financial management and weak accounting systems. Using a quantitative, cross-sectional survey design, data were collected from 280 SMEs through structured questionnaires. Descriptive statistics revealed that most SMEs reported moderate to high adoption of financial accounting practices, internal controls, and financial reporting, though the use of computerized systems was less prevalent. Pearson correlation analysis showed significant positive relationships between financial accounting practices, internal controls, financial reporting, computerized systems, and business sustainability. Multiple regression analysis indicated that all four variables had significant positive effects on business sustainability, with financial accounting practices having the strongest standardized effect (β = 0.298, p < 0.01). The model explained approximately 52% of the variance in business sustainability (R² = 0.520). Diagnostic tests confirmed the validity of the regression results, with no evidence of multicollinearity, heteroscedasticity, or autocorrelation. The findings align with previous studies, confirming that robust financial accounting practices, effective internal controls, regular financial reporting, and the adoption of computerized systems are critical drivers of SME sustainability. The study recommends that SME owners invest in accounting education, adopt best practices, and leverage technology, while policymakers should support capacity-building and access to affordable accounting solutions. These measures will enhance the long-term sustainability and performance of SMEs in Ekiti State and beyond.

The continuous development of flexible probability distributions has become essential for accurately describing complex stochastic phenomena. In this study, a new theoretical based on the New Sine Type II Generalized Topp-Leone distribution is investigated. The model is constructed by integrating the sine trigonometric transformation with the Type II Topp-Leone generator applied to an arbitrary baseline distribution. This combination introduces additional shape parameters that enhance the adaptability of the resulting family of distributions. Several mathematical properties of the proposed model are derived. These include explicit expressions for the cumulative distribution function (cdf), probability density function (pdf), survival function, and hazard rate function. In addition, analytical forms of the quantile function, moments, moment generating function, and order statistics are established. The author’s adopted two estimation techniques in this work: the maximum likelihood estimation (MLE) and the maximum product of spacing (MPLS) estimation methods. The structural characteristics of the distribution reveal that it is capable of producing a wide range of density and hazard rate shapes depending on the selected baseline model and parameter values. The theoretical results presented in this work provide a general framework for constructing new members of the family and offer a foundation for further statistical developments involving estimation techniques and practical implementations. Plots of the pdf, cdf as well as the validity check on the pdf of the new model indicate that the model is adequate capable of handling all the intricate associated with real-life datasets.

Swarm robotics and cooperative AI represent a transformative approach in robotics and artificial intelligence, drawing inspiration from collective behaviors observed in natural systems such as ant colonies, bird flocks, and fish schools. By leveraging distributed control, decentralized decision-making, and local communication among multiple agents, swarm robotics enables scalable, robust, and flexible multi-agent systems capable of tackling complex tasks. Cooperative AI integrates algorithms for coordination, task allocation, and collaborative learning to optimize group performance while maintaining individual autonomy. Applications span autonomous exploration, search and rescue, environmental monitoring, logistics, agriculture, and defense. This article explores the principles, architectures, coordination strategies, learning mechanisms, and real-world applications of swarm robotics and cooperative AI. It also addresses challenges including scalability, communication constraints, fault tolerance, ethical considerations, and human-swarm interaction. Future directions involve integrating advanced AI techniques such as reinforcement learning, neuro-symbolic reasoning, and edge intelligence to enhance adaptability, resilience, and efficiency in collective robotic systems. Swarm robotics and cooperative AI promise to redefine automation, multi-agent intelligence, and collective problem-solving in dynamic and uncertain environments.

Nephrolithiasis, which is also known as kidney stone disease, is a regular urological disorder that came with the formation of crystalline deposits within the renal system. It is very significant that the regular and convention procedures for the prevention and treatment of kidney stone diseases including lithotripsy and pharmacotherapy have limitations ranging from recurrence, expensive and great adverse effects, which necessitate the search for safer and highly effective alternatives in phytochemicals with proven biological activities. <i>Phyllanthus niruri</i> is locally and traditionally recognized and active for its antiurolithiatic and nephroprotective effects, with its various diverse bioactive constituents such as flavonoids, alkaloids, tannins, and phenolic compounds. In this work we employed molecular docking and ADMET (Absorption, Distribution, Metabolism, Excretion, and Toxicity) analyses to screen phytochemicals generated from <i>Phyllanthus niruri</i> as potential inhibitors of nephrolithiasis associated proteins. 64 phytochemicals were retrieved from literature and was used to perform docking against the 7KLL protein target using AutoDock and AutoDock Vina integrated in PyRx. Binding affinities, inhibition constants as well as protein-ligands interactions were analyzed using Biovia Discovery Studio and PyMOL. ADMET predictions were performed using online softweb Admetsar2 to assess pharmacokinetic and safety profiles. Amariin (−8.8 kcal/mol), Ellagitannin (8.5 kcal/mol), Miquelianin (-8.6 kcal/mol) Nirurin (-8.5 kcal/mol), Quercetin 3-0-beta-D-glucuronopyranoside (-8.6 kcal/mol) demonstrated strong binding affinities comparable to or higher than standard drugs allopurinol (−5.9 kcal/mol), levofloxacin (−.6.7 kcal/mol), and nifedipine (−5. kcal/mol). used for comparison. The ADMET evaluation shown that the top ligands possess favorable drug-likeness, oral bioavailability, and non-toxicity. The results suggest that <i>Phyllanthus niruri</i> phytochemicals possess promising inhibitory potential against nephrolithiasis targets and may serve as leads for the development of safe, plant-based therapeutics.

This study examined the nexus between e-tax system adoption and tax compliance through the mediating and moderating role of taxpayer satisfaction and taxpayer system competence in the post Covid-19 pandemic era in Nigeria. A quantitative method of analysis was employed through an adapted questionnaire which was distributed to 480 taxpayers, asking about their thoughts on e-tax system adoption regarding compliance costs, security, quality of service, and time spent filing returns.[1] The findings reveal a significant and positive relationship between each element of hypothesis one (H1a-d) and tax compliance. Hypotheses 2b, 2c, and 2d also showed significant positive relationships with taxpayer satisfaction. However, cost as an e-tax system adoption factor did not significantly affect taxpayer satisfaction (H2a: β = -0.051, t = 0.153, p = > 0.010). Conversely, H3 revealed a substantial and positive correlation between e-tax system competency and tax compliance (β = 0.042, t = 5.606, p = < 0.05). The indirect effect of taxpayer satisfaction on the link between e-tax system adoption influencers and tax compliance was also found to be significant, while social media did not significantly moderate the SAT-SMP path to a positive level (H4a-d: β = 0.078, t = 0.564, p > 0.05). By providing useful information on taxpayer satisfaction and e-tax system competence, the study offers new insights into the factors influencing e-tax adoption and compliance in a developing country. This information can be used to inform policy and practice in Nigeria.

This study examined the impact of talent retention strategies on institutional stability in public and private universities in Southwest Nigeria, with particular emphasis on incentive strategies. The study adopted a descriptive survey research design and covered a total population of 8,550 academic and non-academic staff, with population data obtained from the Nigeria University Digest (2019). Using the Taro Yamane (1967) formula as cited in Umar and Wachiko (2021), a sample size of 382 respondents was determined and selected for the study. Data were collected through structured questionnaires and analyzed using both descriptive and inferential statistical techniques. Descriptive statistics, including frequency tables, were used to summarize respondents’ demographic characteristics, while inferential analysis employed Structural Equation Modeling (SEM). The findings revealed that incentive strategies have a positive and statistically significant effect on institutional stability in both public and private universities in Southwest Nigeria. In addition, the results indicated a significant difference in talent retention practices and institutional stability between public and private universities, suggesting variations in incentive structures, managerial flexibility, and organizational environments. The study concluded that talent retention strategies significantly influence institutional stability, though their effectiveness varies across university types. Consequently, it was recommended that universities, particularly public institutions, should design and implement context-specific and competitive incentive programs that align with the needs and expectations of their faculty and staff to enhance long-term institutional stability.

Ethnoveterinary practices represent an essential component of indigenous knowledge systems that contribute significantly to animal healthcare in rural communities. However, documented evidence on such practices, particularly those related to the treatment of dogs, remains limited in Ondo State, Nigeria. This study was conducted to identify, document, and analyse the botanical resources and traditional methods employed by local dog owners in Ilara-Mokin, Ondo State. Data were collected through open-ended interviews and structured questionnaires administered to knowledgeable respondents. The study revealed a range of ethnoveterinary practices that utilise various medicinal plants and manual techniques, such as hand-picking of ectoparasites, for the management of canine ailments, including tick infestation, diarrhoea, mastitis, lameness, and intestinal worms. The findings highlight the depth of indigenous knowledge applied to animal healthcare within the community and underscore its continued relevance in the absence of readily available modern veterinary services. Given the threat of cultural erosion and biodiversity loss, there is an urgent need to systematically preserve, validate, and integrate this traditional knowledge into modern veterinary and conservation frameworks to ensure its sustainability and potential contribution to scientific research and rural development.

Prenatal exposure to potentially toxic elements (PTEs), including heavy metals and metalloids, poses a significant public health risk in low- and middle-income countries (LMICs), where environmental surveillance is limited. This study assessed maternal and foetal exposure to PTEs in maternal and umbilical cord blood samples (n = 32 each) collected at Ishaka Adventist Hospital, Uganda, an agricultural region with known environmental contamination. Concentrations of arsenic (As), lead (Pb), chromium (Cr), nickel (Ni), copper (Cu), iron (Fe), and zinc (Zn) were quantified using Microwave Plasma Atomic Emission Spectroscopy; cadmium was undetected. Maternal samples had significantly higher mean concentrations than cord blood (p < 0.05), suggesting partial placental filtration. Nonetheless, maternal–foetal transfer ratios ranged from 10% (Zn) to 50.51% (Pb), indicating foetal exposure. Weighted Risk Score modelling revealed substantial maternal and foetal risks, primarily due to exposure to elevated levels of multiple metals (Pb, Ni, Cr and As). Spearman correlation and multivariate parsimonious regression analyses revealed significant associations between maternal and cord blood PTE concentrations and reported health issues. Notably, hypertension, respiratory allergies, gastrointestinal upsets, and gestational diabetes were correlated (singly or in combination) with higher maternal blood metal(loid) levels, passive smoking, geophagia, repeated use of mosquito coils, and use of biomass fuel (firewood), identifying these as potential environmental sources. Stratified Mann–Whitney and Kruskal–Wallis tests showed significantly higher Cr and Pb among mothers reporting geophagia, and significantly lower birth weight (LBW) among infants of older mothers and those practising geophagy. Similarly, cord blood metal(loid) levels were associated with LBW. Findings highlight substantial in utero exposure to a mixture of toxicants, with potential implications for adverse birth outcomes and long-term health effects, underscoring urgent maternal-child health interventions and environmental regulation in LMICs settings.