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Major Depressive Disorder affects 300 million people worldwide, yet treatment success remains limited, with only one-third of patients responding to initial antidepressants and diminishing success with subsequent attempts. The heterogeneity of depression—permitting over 1,490 symptom combinations—complicates treatment selection and necessitates precision psychiatry approaches. AI-integrated neuroimaging and digital phenotyping offer unprecedented opportunities to predict individual treatment response. Neuroimaging biomarkers, particularly pregenual anterior cingulate cortex activity, consistently predict general treatment response. Digital phenotyping provides continuous, objective behavioral monitoring through smartphones and wearables. Machine learning models demonstrate proof-of-concept for differential treatment prediction, though rigorous validation and interpretable frameworks remain essential for clinical translation.

PREDICTIVE VALIDITY OF AI-INTEGRATED NEUROIMAGING AND DIGITAL PHENOTYPING FOR TREATMENT SELECTION IN MAJOR DEPRESSIVE DISORDER

Major Depressive Disorder affects 300 million people worldwide, yet treatment success remains limited, with only one-third of patients responding to initial antidepressants and diminishing success with subsequent attempts. The heterogeneity of depression—permitting over 1,490 symptom combinations—complicates treatment selection and necessitates precision psychiatry approaches. AI-integrated neuroimaging and digital phenotyping offer unprecedented opportunities to predict individual treatment response. Neuroimaging biomarkers, particularly pregenual anterior cingulate cortex activity, consistently predict general treatment response. Digital phenotyping provides continuous, objective behavioral monitoring through smartphones and wearables. Machine learning models demonstrate proof-of-concept for differential treatment prediction, though rigorous validation and interpretable frameworks remain essential for clinical translation.

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This study investigates the dose-response relationship between AI companion engagement and psychosocial outcomes, revealing that moderate engagement reduces loneliness while excessive use increases it and diminishes pro-social behavior. Analyzing data from 404 users through mixed methods, the research identifies a U-shaped pattern wherein emotional investment predicts optimal wellbeing at moderate levels but becomes detrimental when excessive. Problematic use mediates this relationship, while social attraction buffers negative effects and neuroticism amplifies them. Seven distinct user profiles emerge, highlighting substantial heterogeneity in AI companion effects. These findings challenge binary assessments of AI companions as uniformly beneficial or harmful, demonstrating that outcomes depend critically on engagement dosage and individual characteristics, with implications for design, public health, and user education.

THE DOSE-RESPONSE EFFECT OF AI COMPANION ENGAGEMENT ON PERCEIVED LONELINESS AND PRO-SOCIAL BEHAVIOR

This study investigates the dose-response relationship between AI companion engagement and psychosocial outcomes, revealing that moderate engagement reduces loneliness while excessive use increases it and diminishes pro-social behavior. Analyzing data from 404 users through mixed methods, the research identifies a U-shaped pattern wherein emotional investment predicts optimal wellbeing at moderate levels but becomes detrimental when excessive. Problematic use mediates this relationship, while social attraction buffers negative effects and neuroticism amplifies them. Seven distinct user profiles emerge, highlighting substantial heterogeneity in AI companion effects. These findings challenge binary assessments of AI companions as uniformly beneficial or harmful, demonstrating that outcomes depend critically on engagement dosage and individual characteristics, with implications for design, public health, and user education.

Price: ₦5,000.00

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This study investigates the dose-response relationship between AI companion engagement and psychosocial outcomes, revealing that moderate engagement reduces loneliness while excessive use increases it and diminishes pro-social behavior. Analyzing data from 404 users through mixed methods, the research identifies a U-shaped pattern wherein emotional investment predicts optimal wellbeing at moderate levels but becomes detrimental when excessive. Problematic use mediates this relationship, while social attraction buffers negative effects and neuroticism amplifies them. Seven distinct user profiles emerge, highlighting substantial heterogeneity in AI companion effects. These findings challenge binary assessments of AI companions as uniformly beneficial or harmful, demonstrating that outcomes depend critically on engagement dosage and individual characteristics, with implications for design, public health, and user education.

THE DOSE-RESPONSE EFFECT OF AI COMPANION ENGAGEMENT ON PERCEIVED LONELINESS AND PRO-SOCIAL BEHAVIOR

This study investigates the dose-response relationship between AI companion engagement and psychosocial outcomes, revealing that moderate engagement reduces loneliness while excessive use increases it and diminishes pro-social behavior. Analyzing data from 404 users through mixed methods, the research identifies a U-shaped pattern wherein emotional investment predicts optimal wellbeing at moderate levels but becomes detrimental when excessive. Problematic use mediates this relationship, while social attraction buffers negative effects and neuroticism amplifies them. Seven distinct user profiles emerge, highlighting substantial heterogeneity in AI companion effects. These findings challenge binary assessments of AI companions as uniformly beneficial or harmful, demonstrating that outcomes depend critically on engagement dosage and individual characteristics, with implications for design, public health, and user education.

Price: ₦5,000.00

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This study investigates the dose-response relationship between AI companion engagement and psychosocial outcomes, revealing that moderate engagement reduces loneliness while excessive use increases it and diminishes pro-social behavior. Analyzing data from 404 users through mixed methods, the research identifies a U-shaped pattern wherein emotional investment predicts optimal wellbeing at moderate levels but becomes detrimental when excessive. Problematic use mediates this relationship, while social attraction buffers negative effects and neuroticism amplifies them. Seven distinct user profiles emerge, highlighting substantial heterogeneity in AI companion effects. These findings challenge binary assessments of AI companions as uniformly beneficial or harmful, demonstrating that outcomes depend critically on engagement dosage and individual characteristics, with implications for design, public health, and user education.

THE DOSE-RESPONSE EFFECT OF AI COMPANION ENGAGEMENT ON PERCEIVED LONELINESS AND PRO-SOCIAL BEHAVIOR

This study investigates the dose-response relationship between AI companion engagement and psychosocial outcomes, revealing that moderate engagement reduces loneliness while excessive use increases it and diminishes pro-social behavior. Analyzing data from 404 users through mixed methods, the research identifies a U-shaped pattern wherein emotional investment predicts optimal wellbeing at moderate levels but becomes detrimental when excessive. Problematic use mediates this relationship, while social attraction buffers negative effects and neuroticism amplifies them. Seven distinct user profiles emerge, highlighting substantial heterogeneity in AI companion effects. These findings challenge binary assessments of AI companions as uniformly beneficial or harmful, demonstrating that outcomes depend critically on engagement dosage and individual characteristics, with implications for design, public health, and user education.

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This study investigates how generative AI (GenAI) influences workplace creativity through cognitive job resources, and whether this effect depends on employees' metacognitive self-regulation strategies. Drawing on the cognitive approach to creativity and metacognition theory, a moderated mediation model was tested using a field experiment with 250 employees in a technology consulting firm. Findings revealed that GenAI assistance significantly increases cognitive job resources (
?
=
0.66
,
p
<
.001
?=0.66,p<.001), which in turn enhance creativity. Critically, the indirect effect of GenAI on creativity through cognitive resources was significant only for employees with high metacognitive strategies (conditional indirect effect = 0.14, 95% CI [0.052, 0.236]), not for those with low strategies. These findings demonstrate that GenAI's creative benefits are contingent upon employees' ability to metacognitively regulate their thinking, highlighting the need for organizations to complement GenAI deployment with metacognitive skill development to maximize creative returns on technological investment.

THE MODERATING ROLE OF METACOGNITIVE SELF-REGULATION ON GENERATIVE AI-INDUCED WORKPLACE CREATIVITY

This study investigates how generative AI (GenAI) influences workplace creativity through cognitive job resources, and whether this effect depends on employees' metacognitive self-regulation strategies. Drawing on the cognitive approach to creativity and metacognition theory, a moderated mediation model was tested using a field experiment with 250 employees in a technology consulting firm. Findings revealed that GenAI assistance significantly increases cognitive job resources ( ? = 0.66 , p < .001 ?=0.66,p<.001), which in turn enhance creativity. Critically, the indirect effect of GenAI on creativity through cognitive resources was significant only for employees with high metacognitive strategies (conditional indirect effect = 0.14, 95% CI [0.052, 0.236]), not for those with low strategies. These findings demonstrate that GenAI's creative benefits are contingent upon employees' ability to metacognitively regulate their thinking, highlighting the need for organizations to complement GenAI deployment with metacognitive skill development to maximize creative returns on technological investment.

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This study examines the effect of COVID-19 vaccination status on infection severity among healthcare workers. Analysis of 7,049 HCWs across eight pandemic waves revealed that 83.3% of severe cases occurred in unvaccinated individuals. Vaccination significantly reduced infection risk (OR 0.67; p=0.005), with pooled effectiveness of 96.1% against hospitalization. Older age, hypertension, and obesity were associated with increased severity. Findings underscore vaccination's critical role in protecting HCWs and maintaining healthcare system resilience, supporting continued vaccination campaigns and targeted protection strategies for vulnerable HCWs.

THE EFFECT OF COVID-19 VACCINATION STATUS ON THE SEVERITY OF INFECTION AMONG HEALTHCARE WORKERS

This study examines the effect of COVID-19 vaccination status on infection severity among healthcare workers. Analysis of 7,049 HCWs across eight pandemic waves revealed that 83.3% of severe cases occurred in unvaccinated individuals. Vaccination significantly reduced infection risk (OR 0.67; p=0.005), with pooled effectiveness of 96.1% against hospitalization. Older age, hypertension, and obesity were associated with increased severity. Findings underscore vaccination's critical role in protecting HCWs and maintaining healthcare system resilience, supporting continued vaccination campaigns and targeted protection strategies for vulnerable HCWs.

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This comprehensive work systematically investigates the association between green space accessibility and self-reported mental health status among urban adults, synthesizing evidence from 44 longitudinal and 25 cross-sectional studies published between 2020 and 2026. Grounded in Attention Restoration Theory and Stress Reduction Theory, the research demonstrates predominantly protective associations between green space exposure and mental health outcomes, with psychological restoration, physical activity, and social cohesion serving as key mediating pathways. Critically, accessibility alone is insufficient; green space quality, visibility, biodiversity, and usability significantly moderate mental health benefits. The findings underscore the importance of equitable, high-quality green space provision as a population-level intervention for mental health promotion, with targeted implications for urban planning, public health policy, and primary care settings.

THE ASSOCIATION BETWEEN GREEN SPACE ACCESSIBILITY AND SELF-REPORTED MENTAL HEALTH STATUS IN URBAN ADULTS

This comprehensive work systematically investigates the association between green space accessibility and self-reported mental health status among urban adults, synthesizing evidence from 44 longitudinal and 25 cross-sectional studies published between 2020 and 2026. Grounded in Attention Restoration Theory and Stress Reduction Theory, the research demonstrates predominantly protective associations between green space exposure and mental health outcomes, with psychological restoration, physical activity, and social cohesion serving as key mediating pathways. Critically, accessibility alone is insufficient; green space quality, visibility, biodiversity, and usability significantly moderate mental health benefits. The findings underscore the importance of equitable, high-quality green space provision as a population-level intervention for mental health promotion, with targeted implications for urban planning, public health policy, and primary care settings.

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This comprehensive study examines the impact of smartphone addiction on sleep quality among university students, synthesizing recent empirical research from 2020 to 2025. Smartphone addiction prevalence ranges from 23% to 52.8% among university populations, with addicted students exhibiting 184% higher risk of poor sleep quality, shorter sleep duration, and increased insomnia symptoms. The relationship operates through multiple mediating mechanisms, including poor self-regulation, bedtime procrastination, and psychological distress (depression, anxiety, and stress). Physical activity moderates this relationship, with physically inactive heavy users at highest risk. The findings highlight the urgent need for comprehensive university-based interventions addressing smartphone addiction, self-regulation skills, mental health support, and physical activity promotion to protect student sleep health and academic well-being.

THE IMPACT OF SMARTPHONE ADDICTION ON SLEEP QUALITY AMONG UNIVERSITY STUDENTS

This comprehensive study examines the impact of smartphone addiction on sleep quality among university students, synthesizing recent empirical research from 2020 to 2025. Smartphone addiction prevalence ranges from 23% to 52.8% among university populations, with addicted students exhibiting 184% higher risk of poor sleep quality, shorter sleep duration, and increased insomnia symptoms. The relationship operates through multiple mediating mechanisms, including poor self-regulation, bedtime procrastination, and psychological distress (depression, anxiety, and stress). Physical activity moderates this relationship, with physically inactive heavy users at highest risk. The findings highlight the urgent need for comprehensive university-based interventions addressing smartphone addiction, self-regulation skills, mental health support, and physical activity promotion to protect student sleep health and academic well-being.

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This study examined the effect of a school-based nutrition education program on fast food consumption among 148 high school students. Using a quasi-experimental design, intervention students received a six-week program grounded in the Theory of Planned Behavior. Results showed significant reductions in fast food consumption in the intervention group compared to controls at post-test and three-month follow-up. Mediation analysis revealed perceived behavioral control as the strongest mediator of the intervention effect. The program also improved nutrition knowledge and all TPB constructs. Findings support the effectiveness of theory-driven school-based nutrition education and highlight the importance of addressing perceived behavioral control and attitudes in adolescent dietary interventions.

THE EFFECT OF A SCHOOL-BASED NUTRITION EDUCATION PROGRAM ON FAST FOOD CONSUMPTION FREQUENCY AMONG HIGH SCHOOL STUDENTS

This study examined the effect of a school-based nutrition education program on fast food consumption among 148 high school students. Using a quasi-experimental design, intervention students received a six-week program grounded in the Theory of Planned Behavior. Results showed significant reductions in fast food consumption in the intervention group compared to controls at post-test and three-month follow-up. Mediation analysis revealed perceived behavioral control as the strongest mediator of the intervention effect. The program also improved nutrition knowledge and all TPB constructs. Findings support the effectiveness of theory-driven school-based nutrition education and highlight the importance of addressing perceived behavioral control and attitudes in adolescent dietary interventions.

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This systematic review and meta-analysis examined associations between ambient air pollution exposure and childhood asthma exacerbations. Analysis of 110 studies encompassing over 3.5 million children demonstrated consistent positive associations with PM2.5, NO2, O3, and PM10. PM2.5 exposure was associated with a 5% increase in exacerbation risk per 10 ?g/m³ increment (RR: 1.05, 95% CI: 1.03-1.07), while NO2 demonstrated a 6% increase (RR: 1.06, 95% CI: 1.04-1.08). Effects were strongest at lag 0-1 days and in children under five years. Traffic-related air pollution showed consistent associations with healthcare utilization. The findings support stricter air quality regulations, child-centered early warning systems, and environmental management integrated into pediatric asthma care to reduce exacerbation risk and improve child health outcomes.

THE ASSOCIATION BETWEEN AIR POLLUTION EXPOSURE AND THE INCIDENCE OF CHILDHOOD ASTHMA EXACERBATIONS

This systematic review and meta-analysis examined associations between ambient air pollution exposure and childhood asthma exacerbations. Analysis of 110 studies encompassing over 3.5 million children demonstrated consistent positive associations with PM2.5, NO2, O3, and PM10. PM2.5 exposure was associated with a 5% increase in exacerbation risk per 10 ?g/m³ increment (RR: 1.05, 95% CI: 1.03-1.07), while NO2 demonstrated a 6% increase (RR: 1.06, 95% CI: 1.04-1.08). Effects were strongest at lag 0-1 days and in children under five years. Traffic-related air pollution showed consistent associations with healthcare utilization. The findings support stricter air quality regulations, child-centered early warning systems, and environmental management integrated into pediatric asthma care to reduce exacerbation risk and improve child health outcomes.

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This study investigated the effect of health literacy on medication adherence among elderly patients with chronic diseases. A cross-sectional study was conducted with 346 elderly patients using validated instruments (HLS-SF12, MyMAAT, TBQ-15). The results revealed that participants had limited health literacy (mean score = 16.4) and poor medication adherence (mean score = 32.6). A significant positive correlation was found between health literacy and adherence (r = 0.36, p < 0.0001). Health literacy, treatment burden, and number of chronic conditions emerged as significant independent predictors of medication adherence. The study concluded that limited health literacy is a critical barrier to optimal medication adherence in the elderly. It highlights the urgent need for healthcare systems to implement health literacy-sensitive interventions, such as the teach-back method and simplified regimens, to empower elderly patients and improve their health outcomes.

THE EFFECT OF HEALTH LITERACY LEVELS ON MEDICATION ADHERENCE AMONG ELDERLY PATIENTS WITH CHRONIC DISEASES

This study investigated the effect of health literacy on medication adherence among elderly patients with chronic diseases. A cross-sectional study was conducted with 346 elderly patients using validated instruments (HLS-SF12, MyMAAT, TBQ-15). The results revealed that participants had limited health literacy (mean score = 16.4) and poor medication adherence (mean score = 32.6). A significant positive correlation was found between health literacy and adherence (r = 0.36, p < 0.0001). Health literacy, treatment burden, and number of chronic conditions emerged as significant independent predictors of medication adherence. The study concluded that limited health literacy is a critical barrier to optimal medication adherence in the elderly. It highlights the urgent need for healthcare systems to implement health literacy-sensitive interventions, such as the teach-back method and simplified regimens, to empower elderly patients and improve their health outcomes.

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This comprehensive research work examines the impact of a 12-week community-based physical activity program on obesity rates among 128 adolescents aged 11–17 years in a resource-constrained South African community. Employing a mixed-methods quasi-experimental design, the study evaluated anthropometric outcomes, physical activity levels, and cardiorespiratory fitness alongside qualitative exploration of participant experiences. Findings revealed statistically significant reductions in body mass index (p = 0.025) and waist-to-hip ratio (p < 0.001), with substantial improvements in physical activity levels (p < 0.001, ?² = 0.156). Qualitative themes highlighted enhanced knowledge, increased motivation, social support, and perceived health benefits as key mechanisms. The research contributes robust evidence supporting community-based physical activity interventions as effective strategies for adolescent obesity reduction, with important implications for public health policy, program implementation, and health equity in underserved populations. The study addresses critical gaps in understanding intervention effectiveness in resource-limited settings while providing practical recommendations for practitioners and policymakers seeking sustainable obesity prevention approaches.

THE IMPACT OF A COMMUNITY-BASED PHYSICAL ACTIVITY PROGRAM ON OBESITY RATES IN ADOLESCENTS

This comprehensive research work examines the impact of a 12-week community-based physical activity program on obesity rates among 128 adolescents aged 11–17 years in a resource-constrained South African community. Employing a mixed-methods quasi-experimental design, the study evaluated anthropometric outcomes, physical activity levels, and cardiorespiratory fitness alongside qualitative exploration of participant experiences. Findings revealed statistically significant reductions in body mass index (p = 0.025) and waist-to-hip ratio (p < 0.001), with substantial improvements in physical activity levels (p < 0.001, ?² = 0.156). Qualitative themes highlighted enhanced knowledge, increased motivation, social support, and perceived health benefits as key mechanisms. The research contributes robust evidence supporting community-based physical activity interventions as effective strategies for adolescent obesity reduction, with important implications for public health policy, program implementation, and health equity in underserved populations. The study addresses critical gaps in understanding intervention effectiveness in resource-limited settings while providing practical recommendations for practitioners and policymakers seeking sustainable obesity prevention approaches.

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This comprehensive study examines the influence of rising ambient temperatures on climate-related anxiety disorders, employing a mixed-methods approach that integrates quantitative analysis of multiple national surveys with qualitative exploration of lived experiences. Drawing on data from over 45,000 participants across diverse populations including South Korea, Canada, Iraq, and the United Kingdom, the research documents a significant positive correlation between regional temperature increases and climate anxiety prevalence, with younger adults and socioeconomically disadvantaged populations experiencing disproportionately higher levels of distress. The findings reveal that extreme temperature events serve as salient signals that heighten climate change awareness and associated anxiety, with clinically relevant climate anxiety affecting 2.35% of populations and broader climate worry affecting up to 71.4% in vulnerable regions. The study further establishes significant associations between climate anxiety and adverse mental health outcomes including depression (? = 0.25, p < 0.001) and generalized anxiety disorder (? = 0.214, p < 0.01), while identifying effective coping strategies such as behavioral engagement, social support, and mindfulness. These findings have profound implications for public health policy, clinical practice, and community-based interventions, underscoring the urgent need for integrated approaches that address both the environmental determinants and psychological consequences of climate change. The research concludes that rising ambient temperatures constitute a significant environmental stressor contributing to the growing burden of climate-related anxiety disorders, necessitating coordinated responses across healthcare, environmental policy, and community sectors.

THE INFLUENCE OF RISING AMBIENT TEMPERATURES ON THE PREVALENCE OF CLIMATE-RELATED ANXIETY DISORDERS

This comprehensive study examines the influence of rising ambient temperatures on climate-related anxiety disorders, employing a mixed-methods approach that integrates quantitative analysis of multiple national surveys with qualitative exploration of lived experiences. Drawing on data from over 45,000 participants across diverse populations including South Korea, Canada, Iraq, and the United Kingdom, the research documents a significant positive correlation between regional temperature increases and climate anxiety prevalence, with younger adults and socioeconomically disadvantaged populations experiencing disproportionately higher levels of distress. The findings reveal that extreme temperature events serve as salient signals that heighten climate change awareness and associated anxiety, with clinically relevant climate anxiety affecting 2.35% of populations and broader climate worry affecting up to 71.4% in vulnerable regions. The study further establishes significant associations between climate anxiety and adverse mental health outcomes including depression (? = 0.25, p < 0.001) and generalized anxiety disorder (? = 0.214, p < 0.01), while identifying effective coping strategies such as behavioral engagement, social support, and mindfulness. These findings have profound implications for public health policy, clinical practice, and community-based interventions, underscoring the urgent need for integrated approaches that address both the environmental determinants and psychological consequences of climate change. The research concludes that rising ambient temperatures constitute a significant environmental stressor contributing to the growing burden of climate-related anxiety disorders, necessitating coordinated responses across healthcare, environmental policy, and community sectors.

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This research examines how social media algorithms contribute to the retention of vaccine-related misinformation through systematic analysis of recent literature. Findings reveal that algorithmic mechanisms—including personalized recommendations, engagement optimization, and echo chamber formation—systematically amplify misleading vaccine content by exploiting cognitive biases such as confirmation bias and negativity bias (Vosoughi et al., 2018; Patton, 2021). The study demonstrates that algorithmic curation creates information environments resistant to correction, with user-generated corrections proving more influential in shaping social norms than algorithmic corrections (Shanker et al., 2025). Effective mitigation requires comprehensive approaches combining algorithmic redesign, pre-bunking strategies, and multi-stakeholder collaboration to promote accurate health information while respecting free expression principles.

THE IMPACT OF SOCIAL MEDIA ALGORITHMS ON THE RETENTION OF VACCINE-RELATED MISINFORMATION

This research examines how social media algorithms contribute to the retention of vaccine-related misinformation through systematic analysis of recent literature. Findings reveal that algorithmic mechanisms—including personalized recommendations, engagement optimization, and echo chamber formation—systematically amplify misleading vaccine content by exploiting cognitive biases such as confirmation bias and negativity bias (Vosoughi et al., 2018; Patton, 2021). The study demonstrates that algorithmic curation creates information environments resistant to correction, with user-generated corrections proving more influential in shaping social norms than algorithmic corrections (Shanker et al., 2025). Effective mitigation requires comprehensive approaches combining algorithmic redesign, pre-bunking strategies, and multi-stakeholder collaboration to promote accurate health information while respecting free expression principles.

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This comprehensive study examines the critical relationship between deforestation rates and the frequency of zoonotic disease outbreaks, demonstrating that forest loss significantly drives pathogen spillover from wildlife to human populations. Through systematic review, spatial analysis, and case study examination of data from 2000-2024, the research reveals that a 1% increase in deforestation is associated with a 2.3% rise in outbreak frequency, with effects strongest for viral pathogens and diseases transmitted by bats and rodents. Three primary mechanisms link deforestation to disease emergence: habitat fragmentation increasing human-wildlife contact, biodiversity loss disrupting the dilution effect, and ecological stress elevating pathogen shedding in reservoir species. The findings support integrating forest conservation into One Health approaches for pandemic prevention.

THE EFFECT OF DEFORESTATION RATES ON THE FREQUENCY OF ZOONOTIC DISEASE OUTBREAKS

This comprehensive study examines the critical relationship between deforestation rates and the frequency of zoonotic disease outbreaks, demonstrating that forest loss significantly drives pathogen spillover from wildlife to human populations. Through systematic review, spatial analysis, and case study examination of data from 2000-2024, the research reveals that a 1% increase in deforestation is associated with a 2.3% rise in outbreak frequency, with effects strongest for viral pathogens and diseases transmitted by bats and rodents. Three primary mechanisms link deforestation to disease emergence: habitat fragmentation increasing human-wildlife contact, biodiversity loss disrupting the dilution effect, and ecological stress elevating pathogen shedding in reservoir species. The findings support integrating forest conservation into One Health approaches for pandemic prevention.

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This study examines the effects of X's (formerly Twitter) paid verification system on source credibility and disinformation spread during the 2025 global health alerts, including Sudan virus disease, Marburg virus, and HMPV concerns across Africa. Employing a mixed-methods design combining experimental surveys, content analysis, and case studies, the research reveals a credibility paradox: although verification badges do not significantly enhance users' accuracy perceptions experimentally, verified accounts constitute 82.4% of health disinformation sources and receive 135% more engagement than unverified accounts. The findings demonstrate that platform fact-checking mechanisms reach only 2.1% of misleading posts, while algorithmic amplification systematically favors verified content regardless of accuracy. This research contributes to theoretical understandings of digital credibility heuristics, information disorder, and platform governance, offering practical recommendations for health communication professionals, policymakers, and platform designers seeking to mitigate the public health impacts of misinformation during global crises.

TWITTER/X'S PAID VERIFICATION SYSTEM: EFFECTS ON SOURCE CREDIBILITY AND DISINFORMATION SPREAD DURING THE 2025 GLOBAL HEALTH ALERTS

This study examines the effects of X's (formerly Twitter) paid verification system on source credibility and disinformation spread during the 2025 global health alerts, including Sudan virus disease, Marburg virus, and HMPV concerns across Africa. Employing a mixed-methods design combining experimental surveys, content analysis, and case studies, the research reveals a credibility paradox: although verification badges do not significantly enhance users' accuracy perceptions experimentally, verified accounts constitute 82.4% of health disinformation sources and receive 135% more engagement than unverified accounts. The findings demonstrate that platform fact-checking mechanisms reach only 2.1% of misleading posts, while algorithmic amplification systematically favors verified content regardless of accuracy. This research contributes to theoretical understandings of digital credibility heuristics, information disorder, and platform governance, offering practical recommendations for health communication professionals, policymakers, and platform designers seeking to mitigate the public health impacts of misinformation during global crises.

Price: ₦5,000.00

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This study examines the effects of X's (formerly Twitter) paid verification system on source credibility and disinformation spread during the 2025 global health alerts, including Sudan virus disease, Marburg virus, and HMPV concerns across Africa. Employing a mixed-methods design combining experimental surveys, content analysis, and case studies, the research reveals a credibility paradox: although verification badges do not significantly enhance users' accuracy perceptions experimentally, verified accounts constitute 82.4% of health disinformation sources and receive 135% more engagement than unverified accounts. The findings demonstrate that platform fact-checking mechanisms reach only 2.1% of misleading posts, while algorithmic amplification systematically favors verified content regardless of accuracy. This research contributes to theoretical understandings of digital credibility heuristics, information disorder, and platform governance, offering practical recommendations for health communication professionals, policymakers, and platform designers seeking to mitigate the public health impacts of misinformation during global crises.

TWITTER/X'S PAID VERIFICATION SYSTEM: EFFECTS ON SOURCE CREDIBILITY AND DISINFORMATION SPREAD DURING THE 2025 GLOBAL HEALTH ALERTS

This study examines the effects of X's (formerly Twitter) paid verification system on source credibility and disinformation spread during the 2025 global health alerts, including Sudan virus disease, Marburg virus, and HMPV concerns across Africa. Employing a mixed-methods design combining experimental surveys, content analysis, and case studies, the research reveals a credibility paradox: although verification badges do not significantly enhance users' accuracy perceptions experimentally, verified accounts constitute 82.4% of health disinformation sources and receive 135% more engagement than unverified accounts. The findings demonstrate that platform fact-checking mechanisms reach only 2.1% of misleading posts, while algorithmic amplification systematically favors verified content regardless of accuracy. This research contributes to theoretical understandings of digital credibility heuristics, information disorder, and platform governance, offering practical recommendations for health communication professionals, policymakers, and platform designers seeking to mitigate the public health impacts of misinformation during global crises.

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This research examines how TikTok's short-form video content shapes global youth perspectives on the Israeli-Gaza conflict, employing a mixed-methods approach combining content analysis of 400 TikTok videos, survey data from 500 youth participants aged 18-25 across five countries, and semi-structured interviews with content creators and media professionals. Findings reveal that TikTok has become a primary news source for youth regarding the conflict, with 67% of respondents reporting that the platform shapes their understanding of the situation. However, algorithmic curation creates significant perspective gaps, with users receiving ideologically segmented content that reinforces existing viewpoints. While TikTok democratizes war coverage by amplifying civilian voices historically marginalized in mainstream media, it simultaneously introduces significant challenges related to verification, context collapse, and algorithmic polarization. The study identifies three primary framing patterns in TikTok war journalism: emotional witnessing, political advocacy, and debunking content. These findings contribute to understanding how short-form video platforms are transforming war journalism and youth civic engagement, with implications for media literacy education and platform governance.

THE ISRAELI-GAZA CONFLICT ON TIKTOK: HOW SHORT-FORM VIDEO SHAPES GLOBAL YOUTH PERSPECTIVES ON WAR JOURNALISM

This research examines how TikTok's short-form video content shapes global youth perspectives on the Israeli-Gaza conflict, employing a mixed-methods approach combining content analysis of 400 TikTok videos, survey data from 500 youth participants aged 18-25 across five countries, and semi-structured interviews with content creators and media professionals. Findings reveal that TikTok has become a primary news source for youth regarding the conflict, with 67% of respondents reporting that the platform shapes their understanding of the situation. However, algorithmic curation creates significant perspective gaps, with users receiving ideologically segmented content that reinforces existing viewpoints. While TikTok democratizes war coverage by amplifying civilian voices historically marginalized in mainstream media, it simultaneously introduces significant challenges related to verification, context collapse, and algorithmic polarization. The study identifies three primary framing patterns in TikTok war journalism: emotional witnessing, political advocacy, and debunking content. These findings contribute to understanding how short-form video platforms are transforming war journalism and youth civic engagement, with implications for media literacy education and platform governance.

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This research examines consumer responses to fast-fashion brands' "eco-friendly" sustainability claims on Instagram in 2025, a year marked by intensified regulatory scrutiny and heightened consumer skepticism. Employing a multi-method approach combining content analysis of 240 Instagram posts, sentiment analysis of 8,500 consumer comments, and survey research with 350 participants, the study reveals that brands predominantly employ vague, abstract green claims while concrete, verifiable information remains notably scarce. Consumer responses are characterized by pervasive skepticism, with fear and sadness emerging as dominant emotional reactions, particularly among environmentally-conscious users. Paradoxically, consumer engagement with sustainability posts does not translate to positive brand perception—instead, heightened greenwashing awareness is associated with diminished brand trust and reduced purchase intentions. The findings underscore the urgent need for standardized, concrete sustainability disclosures and suggest that brands investing in genuine transparency can differentiate themselves in an increasingly skeptical marketplace. This research contributes to greenwashing literature by providing empirical evidence of how social media facilitates both corporate deception and consumer resistance.

CORPORATE GREENWASHING ON INSTAGRAM: CONSUMER RESPONSE TO "ECO-FRIENDLY" CLAIMS BY FAST-FASHION BRANDS IN 2025

This research examines consumer responses to fast-fashion brands' "eco-friendly" sustainability claims on Instagram in 2025, a year marked by intensified regulatory scrutiny and heightened consumer skepticism. Employing a multi-method approach combining content analysis of 240 Instagram posts, sentiment analysis of 8,500 consumer comments, and survey research with 350 participants, the study reveals that brands predominantly employ vague, abstract green claims while concrete, verifiable information remains notably scarce. Consumer responses are characterized by pervasive skepticism, with fear and sadness emerging as dominant emotional reactions, particularly among environmentally-conscious users. Paradoxically, consumer engagement with sustainability posts does not translate to positive brand perception—instead, heightened greenwashing awareness is associated with diminished brand trust and reduced purchase intentions. The findings underscore the urgent need for standardized, concrete sustainability disclosures and suggest that brands investing in genuine transparency can differentiate themselves in an increasingly skeptical marketplace. This research contributes to greenwashing literature by providing empirical evidence of how social media facilitates both corporate deception and consumer resistance.

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This study conducts a comparative analysis of podcast interrogations versus traditional television interviews as vehicles for celebrity crisis communication in 2025, examining how platform characteristics shape narrative outcomes through four case studies including the Blake Lively-Justin Baldoni legal battle, Natalie Nunn's confrontational podcast appearance, Leonardo DiCaprio's strategic podcast debut, and Gwyneth Paltrow's podcast-driven narrative control. Drawing on Situational Crisis Communication Theory, Image Restoration Theory, and Media Richness Theory, the research identifies three key distinctions between platforms: the containment-versus-expansion dynamic of television versus podcast interviews; the erosion of traditional media gatekeeping in favor of algorithmic influence; and the strategic use of podcast environments for unmediated narrative construction. The study finds that podcasts offer celebrities unprecedented control over crisis narratives through long-form, non-adversarial formats, while television interviews increasingly function as high-risk environments where reputational damage accelerates (Dezenhall Resources, 2025a; Malecha & Bratcher, 2025b; InStyle, 2025). The findings reveal that platform selection functions as a strategic crisis management tool, with podcasts particularly effective for complex controversies requiring detailed explanation and perceived authenticity, while television interviews remain valuable for broad reach and professional framing. The research contributes to understanding how evolving media landscapes transform celebrity reputation management and offers practical recommendations for practitioners navigating "perma-crisis" environments characterized by fragmented audience attention and decentralized narrative control (Condry, 2025; Bennett, 2020).

PODCAST INTERROGATIONS VS. TRADITIONAL TV INTERVIEWS: A COMPARATIVE ANALYSIS OF CELEBRITY CRISIS COMMUNICATION IN 2025

This study conducts a comparative analysis of podcast interrogations versus traditional television interviews as vehicles for celebrity crisis communication in 2025, examining how platform characteristics shape narrative outcomes through four case studies including the Blake Lively-Justin Baldoni legal battle, Natalie Nunn's confrontational podcast appearance, Leonardo DiCaprio's strategic podcast debut, and Gwyneth Paltrow's podcast-driven narrative control. Drawing on Situational Crisis Communication Theory, Image Restoration Theory, and Media Richness Theory, the research identifies three key distinctions between platforms: the containment-versus-expansion dynamic of television versus podcast interviews; the erosion of traditional media gatekeeping in favor of algorithmic influence; and the strategic use of podcast environments for unmediated narrative construction. The study finds that podcasts offer celebrities unprecedented control over crisis narratives through long-form, non-adversarial formats, while television interviews increasingly function as high-risk environments where reputational damage accelerates (Dezenhall Resources, 2025a; Malecha & Bratcher, 2025b; InStyle, 2025). The findings reveal that platform selection functions as a strategic crisis management tool, with podcasts particularly effective for complex controversies requiring detailed explanation and perceived authenticity, while television interviews remain valuable for broad reach and professional framing. The research contributes to understanding how evolving media landscapes transform celebrity reputation management and offers practical recommendations for practitioners navigating "perma-crisis" environments characterized by fragmented audience attention and decentralized narrative control (Condry, 2025; Bennett, 2020).

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This comprehensive study investigates Telegram's pivotal role in organising Nigeria's #EndBadGovernance protests (August 1-10, 2024), analysing how the platform's encryption, channels, groups, and anonymity affordances enabled decentralised collective action amid escalating economic hardship and state repression. Anchored in Bennett and Segerberg's (2013) logic of connective action and affordance theory, the research employs content analysis, qualitative interviews, and secondary data to examine organisational cues facilitating leaderless coordination. Findings reveal Telegram as an infrastructural backbone for secure real-time communication, information dissemination, and resistance against surveillance, yet its effectiveness was constrained by digital divides, misinformation, and state repression, including internet shutdowns and the Cybercrimes Act's weaponisation against activists, underscoring the need for resilient digital infrastructures and legal protections.

TELEGRAM AND THE #ENDBADGOVERNANCE PROTESTS: ANALYZING ORGANISATIONAL CUES IN DECENTRALISED MOVEMENTS

This comprehensive study investigates Telegram's pivotal role in organising Nigeria's #EndBadGovernance protests (August 1-10, 2024), analysing how the platform's encryption, channels, groups, and anonymity affordances enabled decentralised collective action amid escalating economic hardship and state repression. Anchored in Bennett and Segerberg's (2013) logic of connective action and affordance theory, the research employs content analysis, qualitative interviews, and secondary data to examine organisational cues facilitating leaderless coordination. Findings reveal Telegram as an infrastructural backbone for secure real-time communication, information dissemination, and resistance against surveillance, yet its effectiveness was constrained by digital divides, misinformation, and state repression, including internet shutdowns and the Cybercrimes Act's weaponisation against activists, underscoring the need for resilient digital infrastructures and legal protections.

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This study examines audience perception and trust responses to Meta's AI labeling system for political advertisements during the 2026 U.S. midterm elections. Employing a mixed-methods design combining a survey experiment with 1,200 registered voters, semi-structured interviews with 45 political campaign professionals and platform designers, and content analysis of 2,500 AI-labeled political ads, the research investigates how label design, placement, and content characteristics interact with individual differences to shape trust perceptions, sharing intentions, and political attitudes. Findings indicate that AI labels significantly reduce perceived accuracy of both AI-generated and human-generated content, with effects moderated by partisan identity, prior AI familiarity, and emotional engagement. Labels placed directly on ad images and those providing specific AI involvement disclosures prove more effective than generic labels hidden in menus. However, exposure to AI labels generates spillover effects, reducing trust in unlabeled content and broader electoral integrity. The study contributes theoretical understanding of AI transparency interventions and offers practical recommendations for platform designers, policymakers, and democratic stakeholders seeking to balance AI-enhanced political communication with maintaining public trust in electoral integrity.

META'S NEW AI LABELS ON POLITICAL ADS: AUDIENCE PERCEPTION AND TRUST DURING THE 2026 CAMPAIGN SEASON

This study examines audience perception and trust responses to Meta's AI labeling system for political advertisements during the 2026 U.S. midterm elections. Employing a mixed-methods design combining a survey experiment with 1,200 registered voters, semi-structured interviews with 45 political campaign professionals and platform designers, and content analysis of 2,500 AI-labeled political ads, the research investigates how label design, placement, and content characteristics interact with individual differences to shape trust perceptions, sharing intentions, and political attitudes. Findings indicate that AI labels significantly reduce perceived accuracy of both AI-generated and human-generated content, with effects moderated by partisan identity, prior AI familiarity, and emotional engagement. Labels placed directly on ad images and those providing specific AI involvement disclosures prove more effective than generic labels hidden in menus. However, exposure to AI labels generates spillover effects, reducing trust in unlabeled content and broader electoral integrity. The study contributes theoretical understanding of AI transparency interventions and offers practical recommendations for platform designers, policymakers, and democratic stakeholders seeking to balance AI-enhanced political communication with maintaining public trust in electoral integrity.

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This study investigates how TikTok's algorithmic infrastructure facilitates the transformation of viral satirical content into political discourse among Generation Z users, using the "VeryDemure" trend as a case study. Through a mixed-methods approach combining algorithmic analysis, content analysis of 200 TikTok videos, and semi-structured interviews with 30 Gen Z content creators, the research reveals that TikTok's recommendation algorithm disproportionately amplifies content employing irony, remixability, and participatory engagement. The "VeryDemure" trend exemplifies "algorithmic political satire"—a form of civic engagement uniquely enabled by platform affordances including sound repurposing, duet and stitch functions, and memetic adaptation. Findings demonstrate that seemingly frivolous viral trends can function as substantive sites of political discourse, enabling political messages to bypass traditional media gatekeeping while raising critical questions about content depth, sustainability, and the ephemeral nature of algorithm-driven political engagement among younger demographics who increasingly rely on platforms like TikTok for news and political information (Klinger & Svensson, 2024; Zulli & Zulli, 2022; Grigoryan, 2024).

TIKTOK'S ALGORITHM AND THE "VERYDEMURE" TREND: A STUDY OF VIRAL POLITICAL SATIRE AMONG GEN Z

This study investigates how TikTok's algorithmic infrastructure facilitates the transformation of viral satirical content into political discourse among Generation Z users, using the "VeryDemure" trend as a case study. Through a mixed-methods approach combining algorithmic analysis, content analysis of 200 TikTok videos, and semi-structured interviews with 30 Gen Z content creators, the research reveals that TikTok's recommendation algorithm disproportionately amplifies content employing irony, remixability, and participatory engagement. The "VeryDemure" trend exemplifies "algorithmic political satire"—a form of civic engagement uniquely enabled by platform affordances including sound repurposing, duet and stitch functions, and memetic adaptation. Findings demonstrate that seemingly frivolous viral trends can function as substantive sites of political discourse, enabling political messages to bypass traditional media gatekeeping while raising critical questions about content depth, sustainability, and the ephemeral nature of algorithm-driven political engagement among younger demographics who increasingly rely on platforms like TikTok for news and political information (Klinger & Svensson, 2024; Zulli & Zulli, 2022; Grigoryan, 2024).

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This study examines the role of WhatsApp audio messages in spreading misinformation during the 2025 Ghana General Elections, employing a mixed-methods approach to analyze 142 fact-checked claims and qualitative interviews with key informants. Findings reveal that WhatsApp served as the primary vector for AI-generated audio deepfakes targeting presidential candidates, with 69.7% of audio content confirmed or suspected as AI-generated (Ghana Fact-Checking Coalition, 2025). The research documents significant verification challenges, including limited detection tool training on Ghanaian accents and sophisticated manipulation techniques designed to evade detection (Ghana Fact-Checking Coalition, 2025). The study concludes that audio misinformation represents a systemic threat to electoral integrity, requiring comprehensive interventions including enhanced fact-checking capacity, digital literacy education, platform accountability measures, and strengthened institutional responses to safeguard democratic processes in an era of advancing generative AI technologies.

THE ROLE OF WHATSAPP AUDIO MESSAGES IN SPREADING MISINFORMATION DURING THE 2025 GHANA GENERAL ELECTIONS

This study examines the role of WhatsApp audio messages in spreading misinformation during the 2025 Ghana General Elections, employing a mixed-methods approach to analyze 142 fact-checked claims and qualitative interviews with key informants. Findings reveal that WhatsApp served as the primary vector for AI-generated audio deepfakes targeting presidential candidates, with 69.7% of audio content confirmed or suspected as AI-generated (Ghana Fact-Checking Coalition, 2025). The research documents significant verification challenges, including limited detection tool training on Ghanaian accents and sophisticated manipulation techniques designed to evade detection (Ghana Fact-Checking Coalition, 2025). The study concludes that audio misinformation represents a systemic threat to electoral integrity, requiring comprehensive interventions including enhanced fact-checking capacity, digital literacy education, platform accountability measures, and strengthened institutional responses to safeguard democratic processes in an era of advancing generative AI technologies.

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This study examines the effectiveness of X (Twitter) Community Notes as a crowdsourced fact-checking tool during the 2025 Sudan humanitarian crisis, a context characterized by mass displacement, acute food insecurity, and sophisticated information warfare. Drawing on the Community Notes model's algorithmic "bridging" approach and analyzing its performance in non-Western, conflict-affected settings, the research investigates how this tool functions within Sudan's complex information ecosystem marked by connectivity blackouts, weaponized narratives, and fragmented media. Findings reveal significant structural limitations: the algorithm assumes even global distribution of raters, creating information gaps between English-speaking and non-English-speaking populations; fewer than 40% of notes drafted in non-English languages meet visibility criteria; and reliance on contributor density leaves coverage sparse in conflict-affected regions. The study concludes that while Community Notes offers innovative potential, its current architecture cannot adequately address the scale and sophistication of information manipulation in complex humanitarian emergencies without significant modifications to accommodate linguistic diversity, local knowledge, and crisis-specific protocols.

X (TWITTER) COMMUNITY NOTES AS A FACT-CHECKING TOOL DURING THE 2025 SUDAN HUMANITARIAN CRISIS

This study examines the effectiveness of X (Twitter) Community Notes as a crowdsourced fact-checking tool during the 2025 Sudan humanitarian crisis, a context characterized by mass displacement, acute food insecurity, and sophisticated information warfare. Drawing on the Community Notes model's algorithmic "bridging" approach and analyzing its performance in non-Western, conflict-affected settings, the research investigates how this tool functions within Sudan's complex information ecosystem marked by connectivity blackouts, weaponized narratives, and fragmented media. Findings reveal significant structural limitations: the algorithm assumes even global distribution of raters, creating information gaps between English-speaking and non-English-speaking populations; fewer than 40% of notes drafted in non-English languages meet visibility criteria; and reliance on contributor density leaves coverage sparse in conflict-affected regions. The study concludes that while Community Notes offers innovative potential, its current architecture cannot adequately address the scale and sophistication of information manipulation in complex humanitarian emergencies without significant modifications to accommodate linguistic diversity, local knowledge, and crisis-specific protocols.

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This study examines AI-generated deepfakes and voter manipulation in Nigeria's 2026 gubernatorial elections, revealing significant vulnerabilities stemming from high social media penetration, ethno-religious sensitivities, and institutional trust deficits (BusinessDay, 2025; Ololajulo, 2026). Documented cases from the 2023 elections demonstrate that deepfakes have already been deployed to damage reputations, inflame tensions, and undermine electoral integrity (Allen, 2025). The research finds that Nigerian institutions remain inadequately prepared, with limited detection capacity, absent regulatory frameworks, and ineffective countermeasures (FactCheckHub, 2026; JHR & UN OHCHR, 2026). A multi-dimensional framework integrating legal reform, institutional capacity building, technological investment, media literacy education, and platform accountability is proposed to safeguard Nigeria's democratic processes against AI-enabled manipulation (Ololajulo, 2026).

AI-GENERATED DEEPFAKES AND VOTER MANIPULATION IN THE 2026 NIGERIAN GUBERNATORIAL ELECTIONS

This study examines AI-generated deepfakes and voter manipulation in Nigeria's 2026 gubernatorial elections, revealing significant vulnerabilities stemming from high social media penetration, ethno-religious sensitivities, and institutional trust deficits (BusinessDay, 2025; Ololajulo, 2026). Documented cases from the 2023 elections demonstrate that deepfakes have already been deployed to damage reputations, inflame tensions, and undermine electoral integrity (Allen, 2025). The research finds that Nigerian institutions remain inadequately prepared, with limited detection capacity, absent regulatory frameworks, and ineffective countermeasures (FactCheckHub, 2026; JHR & UN OHCHR, 2026). A multi-dimensional framework integrating legal reform, institutional capacity building, technological investment, media literacy education, and platform accountability is proposed to safeguard Nigeria's democratic processes against AI-enabled manipulation (Ololajulo, 2026).

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Based on the analysis of recent literature from 2020 to 2026, the adoption of Open Educational Resources (OER) in developing countries presents a dual-edged reality of significant promise and persistent challenges. While OER offer transformative opportunities to reduce educational costs, democratize access to knowledge, and enable culturally relevant pedagogical adaptations (De Oliveira Neto et al., 2024; Zhang et al., 2020), their effective implementation is systematically hindered by inadequate digital infrastructure, limited digital literacy, linguistic barriers, and fragmented policy environments (Klimova & Palla, 2025; Devers, 2020). The Technology Acceptance Model reveals that perceived usefulness and cultural factors like indulgence versus restraint significantly influence adoption intentions (De Oliveira Neto et al., 2024). However, strategic government investments, multi-stakeholder collaborations, and contextually designed OER platforms demonstrate that these barriers are surmountable through sustained institutional commitment and supportive policy frameworks (Rungroj, 2026; Ndlovu, 2025).

THE CHALLENGES AND OPPORTUNITIES OF OPEN EDUCATIONAL RESOURCES (OER) IN DEVELOPING COUNTRIES

Based on the analysis of recent literature from 2020 to 2026, the adoption of Open Educational Resources (OER) in developing countries presents a dual-edged reality of significant promise and persistent challenges. While OER offer transformative opportunities to reduce educational costs, democratize access to knowledge, and enable culturally relevant pedagogical adaptations (De Oliveira Neto et al., 2024; Zhang et al., 2020), their effective implementation is systematically hindered by inadequate digital infrastructure, limited digital literacy, linguistic barriers, and fragmented policy environments (Klimova & Palla, 2025; Devers, 2020). The Technology Acceptance Model reveals that perceived usefulness and cultural factors like indulgence versus restraint significantly influence adoption intentions (De Oliveira Neto et al., 2024). However, strategic government investments, multi-stakeholder collaborations, and contextually designed OER platforms demonstrate that these barriers are surmountable through sustained institutional commitment and supportive policy frameworks (Rungroj, 2026; Ndlovu, 2025).

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This study investigated factors influencing secondary school students' STEM career choices, focusing on gender and socioeconomic status (SES). Using a mixed-methods sequential explanatory design, data were collected from 420 students through surveys and 30 semi-structured interviews. Grounded in Social Cognitive Career Theory (Lent et al., 1994) and the effectively maintained inequality framework (Lucas, 2001), findings revealed significant gender differences, with male students favoring engineering and physical sciences while females preferred biological and medical careers. SES emerged as a powerful predictor, with higher SES students demonstrating greater STEM aspirations. Critically, a significant interaction between gender and SES showed that lower SES female students faced compounded disadvantage. Self-efficacy, teacher encouragement, and career information were key mediators.

FACTORS INFLUENCING STUDENTS' CHOICE OF STEM CAREERS: A STUDY OF GENDER AND SOCIOECONOMIC STATUS

This study investigated factors influencing secondary school students' STEM career choices, focusing on gender and socioeconomic status (SES). Using a mixed-methods sequential explanatory design, data were collected from 420 students through surveys and 30 semi-structured interviews. Grounded in Social Cognitive Career Theory (Lent et al., 1994) and the effectively maintained inequality framework (Lucas, 2001), findings revealed significant gender differences, with male students favoring engineering and physical sciences while females preferred biological and medical careers. SES emerged as a powerful predictor, with higher SES students demonstrating greater STEM aspirations. Critically, a significant interaction between gender and SES showed that lower SES female students faced compounded disadvantage. Self-efficacy, teacher encouragement, and career information were key mediators.

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This research examines the influence of teacher feedback styles on student writing skills and motivation in English Language Arts (ELA) classrooms. Employing a mixed-methods design with 180 secondary students and 12 teachers, the study compared facilitative feedback (questions, reflective prompts) versus directive feedback (error correction). Findings revealed that facilitative feedback significantly enhanced writing quality (mean increase from 49.13 to 78.09) and motivation (self-efficacy: 3.88 vs. 3.12) compared to directive approaches. Teacher feedback literacy emerged as a crucial mediating factor. The study concludes that effective feedback requires strategic integration of praise, constructive criticism, and facilitative guidance tailored to individual student needs, with implications for professional development and writing instruction.

THE INFLUENCE OF TEACHER FEEDBACK STYLES ON STUDENT WRITING SKILLS AND MOTIVATION IN ENGLISH LANGUAGE ARTS

This research examines the influence of teacher feedback styles on student writing skills and motivation in English Language Arts (ELA) classrooms. Employing a mixed-methods design with 180 secondary students and 12 teachers, the study compared facilitative feedback (questions, reflective prompts) versus directive feedback (error correction). Findings revealed that facilitative feedback significantly enhanced writing quality (mean increase from 49.13 to 78.09) and motivation (self-efficacy: 3.88 vs. 3.12) compared to directive approaches. Teacher feedback literacy emerged as a crucial mediating factor. The study concludes that effective feedback requires strategic integration of praise, constructive criticism, and facilitative guidance tailored to individual student needs, with implications for professional development and writing instruction.

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This study investigated the efficacy of peer-to-peer tutoring in improving academic performance and self-efficacy among 120 underperforming tertiary students. Grounded in Vygotsky's Social Constructivist Theory and Bandura's Self-Efficacy Theory, a mixed-methods design was employed. Quantitative findings revealed significant improvements in academic performance (p < .001, d = 1.08) and self-efficacy (p < .001, d = 0.73) following the intervention. Qualitative thematic analysis identified safe learning environments, acquisition of learning strategies, motivational support, and reciprocal benefits as key mechanisms. The study concludes that peer-to-peer tutoring serves as an effective intervention addressing both cognitive and affective dimensions of underperformance, with practical implications for program design and implementation.

THE EFFICACY OF PEER-TO-PEER TUTORING IN IMPROVING ACADEMIC PERFORMANCE AND SELF-EFFICACY IN UNDERPERFORMING STUDENTS

This study investigated the efficacy of peer-to-peer tutoring in improving academic performance and self-efficacy among 120 underperforming tertiary students. Grounded in Vygotsky's Social Constructivist Theory and Bandura's Self-Efficacy Theory, a mixed-methods design was employed. Quantitative findings revealed significant improvements in academic performance (p < .001, d = 1.08) and self-efficacy (p < .001, d = 0.73) following the intervention. Qualitative thematic analysis identified safe learning environments, acquisition of learning strategies, motivational support, and reciprocal benefits as key mechanisms. The study concludes that peer-to-peer tutoring serves as an effective intervention addressing both cognitive and affective dimensions of underperformance, with practical implications for program design and implementation.

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This study investigates the persistent misalignment between Computer Science curricula and evolving technology job market demands through a mixed-methods case study of 150 graduates, 50 employers, and 15 curriculum stakeholders in Nigeria. Findings reveal significant gaps in emerging technologies (cloud computing, AI/ML), practical application of theoretical knowledge, and professional competencies including communication and teamwork (Clear et al., 2020; Garousi et al., 2020). Graduates demonstrate strong theoretical foundations but lack industry-relevant practical skills (Sahin & Celikkan, 2020). The study recommends establishing industry-academia advisory committees, integrating competency-based learning approaches, and implementing continuous curriculum review mechanisms to enhance graduate employability and reduce the persistent skills gap in the technology sector.

CURRICULUM ALIGNMENT AND JOB MARKET DEMANDS: A CASE STUDY OF THE COMPUTER SCIENCE GRADUATES

This study investigates the persistent misalignment between Computer Science curricula and evolving technology job market demands through a mixed-methods case study of 150 graduates, 50 employers, and 15 curriculum stakeholders in Nigeria. Findings reveal significant gaps in emerging technologies (cloud computing, AI/ML), practical application of theoretical knowledge, and professional competencies including communication and teamwork (Clear et al., 2020; Garousi et al., 2020). Graduates demonstrate strong theoretical foundations but lack industry-relevant practical skills (Sahin & Celikkan, 2020). The study recommends establishing industry-academia advisory committees, integrating competency-based learning approaches, and implementing continuous curriculum review mechanisms to enhance graduate employability and reduce the persistent skills gap in the technology sector.

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Adolescence represents a critical developmental period characterized by significant physiological, psychological, and social transitions that frequently coincide with escalating academic pressures. This study examined the effects of an integrated mindfulness and Social-Emotional Learning (SEL) intervention on adolescent academic stress and psychological well-being. Utilizing a mixed-methods sequential explanatory design, the research involved 120 secondary school students (ages 13-16) who participated in an 8-week intervention program combining mindfulness-based stress reduction techniques with CASEL-aligned SEL competencies. Quantitative measures included the Academic Stress Questionnaire (ASQ), the Five Facet Mindfulness Questionnaire (FFMQ), and the Positive and Negative Affect Schedule (PANAS-C), administered pre- and post-intervention. Qualitative data were collected through semi-structured focus group interviews to capture students' experiential perspectives. Results demonstrated significant reductions in academic stress (p<.001p<.001, d=0.72d=0.72) and negative affect (p<.01p<.01, d=0.58d=0.58), alongside significant improvements in mindfulness levels (p<.001p<.001, d=0.81d=0.81) and positive affect (p<.05p<.05, d=0.43d=0.43). Qualitative findings revealed that students perceived mindfulness practices as particularly helpful for managing examination-related anxiety, while SEL competencies—especially problem-solving and emotional regulation—supported academic engagement and peer relationships. Thematic analysis identified four primary mechanisms: enhanced emotional awareness, improved stress coping strategies, greater academic self-efficacy, and strengthened social connections. These findings contribute to the growing evidence base supporting integrated mindfulness and SEL interventions in school settings and offer practical implications for educators, counselors, and policymakers seeking to address adolescent mental health and academic well-being.
Keywords: Mindfulness, Social-Emotional Learning, academic stress, adolescent well-being, school-based intervention, emotional regulation

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THE EFFECT OF MINDFULNESS AND SOCIAL-EMOTIONAL LEARNING (SEL) ON ADOLESCENT ACADEMIC STRESS AND WELL-BEING

Adolescence represents a critical developmental period characterized by significant physiological, psychological, and social transitions that frequently coincide with escalating academic pressures. This study examined the effects of an integrated mindfulness and Social-Emotional Learning (SEL) intervention on adolescent academic stress and psychological well-being. Utilizing a mixed-methods sequential explanatory design, the research involved 120 secondary school students (ages 13-16) who participated in an 8-week intervention program combining mindfulness-based stress reduction techniques with CASEL-aligned SEL competencies. Quantitative measures included the Academic Stress Questionnaire (ASQ), the Five Facet Mindfulness Questionnaire (FFMQ), and the Positive and Negative Affect Schedule (PANAS-C), administered pre- and post-intervention. Qualitative data were collected through semi-structured focus group interviews to capture students' experiential perspectives. Results demonstrated significant reductions in academic stress (p<.001p<.001, d=0.72d=0.72) and negative affect (p<.01p<.01, d=0.58d=0.58), alongside significant improvements in mindfulness levels (p<.001p<.001, d=0.81d=0.81) and positive affect (p<.05p<.05, d=0.43d=0.43). Qualitative findings revealed that students perceived mindfulness practices as particularly helpful for managing examination-related anxiety, while SEL competencies—especially problem-solving and emotional regulation—supported academic engagement and peer relationships. Thematic analysis identified four primary mechanisms: enhanced emotional awareness, improved stress coping strategies, greater academic self-efficacy, and strengthened social connections. These findings contribute to the growing evidence base supporting integrated mindfulness and SEL interventions in school settings and offer practical implications for educators, counselors, and policymakers seeking to address adolescent mental health and academic well-being. Keywords: Mindfulness, Social-Emotional Learning, academic stress, adolescent well-being, school-based intervention, emotional regulation ?

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The digital divide represents a persistent barrier to educational equity, manifesting as significant disparities in technology access between rural and urban schools (Martin et al., 2024). This study investigates the relationship between technology access and academic performance across geographic contexts. Findings reveal that rural students face compound disadvantages characterized by limited infrastructure, lower internet connectivity, and reduced digital resources compared to urban counterparts (Marshall & Moore, 2020). The relationship between technology access and academic outcomes is complex and moderated by teacher digital competence, community engagement, and infrastructure reliability (Unknown, 2024). Addressing this divide requires comprehensive interventions beyond hardware provision, encompassing teacher training, sustainable infrastructure, and community support (Siordia Portela et al., 2026).

INVESTIGATING THE DIGITAL DIVIDE: IMPACT OF ACCESS TO TECHNOLOGY ON ACADEMIC PERFORMANCE IN RURAL VS. URBAN SCHOOLS

The digital divide represents a persistent barrier to educational equity, manifesting as significant disparities in technology access between rural and urban schools (Martin et al., 2024). This study investigates the relationship between technology access and academic performance across geographic contexts. Findings reveal that rural students face compound disadvantages characterized by limited infrastructure, lower internet connectivity, and reduced digital resources compared to urban counterparts (Marshall & Moore, 2020). The relationship between technology access and academic outcomes is complex and moderated by teacher digital competence, community engagement, and infrastructure reliability (Unknown, 2024). Addressing this divide requires comprehensive interventions beyond hardware provision, encompassing teacher training, sustainable infrastructure, and community support (Siordia Portela et al., 2026).

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This study investigates the role of Artificial Intelligence (AI) literacy in preparing pre-service teachers for contemporary classrooms. Employing a mixed-methods design with 75 pre-service teachers, the research examines how a structured AI literacy intervention grounded in the integrated i-TPACK framework influences competencies across technological proficiency, pedagogical compatibility, ethical use, and professional work domains. Findings reveal significant gains across all AI literacy dimensions, with the largest improvements in ethical reasoning (d=2.12) and integrated i-TPACK competencies (d=2.24). The study contributes a theoretically grounded model for AI literacy integration, emphasizing practice-based learning, embedded ethical reasoning, and professional identity development as essential components for preparing teachers who can critically and responsibly integrate AI technologies in their future classrooms.

THE ROLE OF ARTIFICIAL INTELLIGENCE (AI) LITERACY IN PREPARING PRE-SERVICE TEACHERS

This study investigates the role of Artificial Intelligence (AI) literacy in preparing pre-service teachers for contemporary classrooms. Employing a mixed-methods design with 75 pre-service teachers, the research examines how a structured AI literacy intervention grounded in the integrated i-TPACK framework influences competencies across technological proficiency, pedagogical compatibility, ethical use, and professional work domains. Findings reveal significant gains across all AI literacy dimensions, with the largest improvements in ethical reasoning (d=2.12) and integrated i-TPACK competencies (d=2.24). The study contributes a theoretically grounded model for AI literacy integration, emphasizing practice-based learning, embedded ethical reasoning, and professional identity development as essential components for preparing teachers who can critically and responsibly integrate AI technologies in their future classrooms.

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This study provides a comprehensive analysis of flipped classroom effectiveness compared to traditional lecture methods in higher education. Employing a mixed-methods design with 150 undergraduate students and 15 faculty members across five disciplines, the research examined cognitive outcomes, student engagement, and faculty perceptions. Results revealed that flipped classrooms significantly enhance student performance (Cohen's d = 0.52) and engagement across behavioral, emotional, and cognitive dimensions (d = 0.82-1.04). However, disciplinary variations emerged, with STEM fields showing less pronounced benefits. Faculty identified both opportunities and challenges, emphasizing the need for institutional support. The study concludes that while flipped classrooms offer considerable advantages, their effectiveness depends on contextual factors, implementation quality, and student preparedness.

ANALYZING THE EFFECTIVENESS OF FLIPPED CLASSROOMS VS. TRADITIONAL LECTURE METHODS IN HIGHER EDUCATION

This study provides a comprehensive analysis of flipped classroom effectiveness compared to traditional lecture methods in higher education. Employing a mixed-methods design with 150 undergraduate students and 15 faculty members across five disciplines, the research examined cognitive outcomes, student engagement, and faculty perceptions. Results revealed that flipped classrooms significantly enhance student performance (Cohen's d = 0.52) and engagement across behavioral, emotional, and cognitive dimensions (d = 0.82-1.04). However, disciplinary variations emerged, with STEM fields showing less pronounced benefits. Faculty identified both opportunities and challenges, emphasizing the need for institutional support. The study concludes that while flipped classrooms offer considerable advantages, their effectiveness depends on contextual factors, implementation quality, and student preparedness.

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This study examines gamification's impact on student engagement in STEM education through a mixed-methods design with 150 undergraduate students. Findings reveal that gamified instruction significantly enhances behavioral, emotional, and cognitive engagement compared to traditional approaches (?² = .10-.14). Self-efficacy partially mediated this relationship, while autonomous motivation did not. Prior gaming experience moderated gamification effectiveness, with greater benefits for experienced gamers. Qualitative data identified increased motivation, enhanced learning support, and social dynamics as key themes. The research contributes theoretical insights into Self-Determination Theory and the Theory of Gamified Learning, while providing practical recommendations for implementing gamification in STEM classrooms. Results suggest gamification is a valuable pedagogical tool when thoughtfully designed to balance extrinsic incentives with opportunities for autonomy and mastery.

THE IMPACT OF GAMIFICATION ON STUDENT ENGAGEMENT IN STEM SUBJECTS

This study examines gamification's impact on student engagement in STEM education through a mixed-methods design with 150 undergraduate students. Findings reveal that gamified instruction significantly enhances behavioral, emotional, and cognitive engagement compared to traditional approaches (?² = .10-.14). Self-efficacy partially mediated this relationship, while autonomous motivation did not. Prior gaming experience moderated gamification effectiveness, with greater benefits for experienced gamers. Qualitative data identified increased motivation, enhanced learning support, and social dynamics as key themes. The research contributes theoretical insights into Self-Determination Theory and the Theory of Gamified Learning, while providing practical recommendations for implementing gamification in STEM classrooms. Results suggest gamification is a valuable pedagogical tool when thoughtfully designed to balance extrinsic incentives with opportunities for autonomy and mastery.

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This study examines the effect of multiple taxation on the survival of Small and Medium Enterprises (SMEs) in Akure South Local Government Area, Nigeria. Employing a cross-sectional survey design with 350 SME respondents, the research reveals that SMEs are subjected to numerous taxes from federal, state, and local government authorities, including Company Income Tax, Value Added Tax, business premises registration fees, and environmental sanitation levies. The findings demonstrate that multiple taxation significantly reduces SME profitability (? = -0.72, p < 0.001) and operational efficiency (? = -0.65, p < 0.001), while showing a strong negative relationship with business survival (r = -0.68, p < 0.001). The study recommends tax harmonization through a single-window administration system, implementation of tax holidays for new SMEs, and elimination of illegal taxation to enhance SME sustainability and economic development.

EFFECT OF MULTIPLE TAXATION ON THE SURVIVAL OF SMES IN A SELECTED LOCAL GOVERNMENT AREA

This study examines the effect of multiple taxation on the survival of Small and Medium Enterprises (SMEs) in Akure South Local Government Area, Nigeria. Employing a cross-sectional survey design with 350 SME respondents, the research reveals that SMEs are subjected to numerous taxes from federal, state, and local government authorities, including Company Income Tax, Value Added Tax, business premises registration fees, and environmental sanitation levies. The findings demonstrate that multiple taxation significantly reduces SME profitability (? = -0.72, p < 0.001) and operational efficiency (? = -0.65, p < 0.001), while showing a strong negative relationship with business survival (r = -0.68, p < 0.001). The study recommends tax harmonization through a single-window administration system, implementation of tax holidays for new SMEs, and elimination of illegal taxation to enhance SME sustainability and economic development.

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This study provides a comparative analysis of tax revenue performance before and after the COVID-19 pandemic, examining differential impacts across tax types, the role of automatic stabilizers, and revenue recovery trajectories. Drawing on OECD data and empirical studies from 2020-2025, findings reveal heterogeneous responses: personal income taxes and social security contributions proved resilient, while corporate income taxes declined by 12.1% and excise duties fell by 5.4% in 2020 (OECD, 2022a). Automatic stabilizers increased deficits by approximately $450 billion, cushioning revenue shocks (Dynan & Elmendorf, 2025). Digital transformation accelerated revenue recovery, with countries like Nigeria recording 93.2% non-oil revenue growth (The Will News, 2024). The study concludes that diversified tax structures, enhanced stabilizers, and digital investment are essential for building resilient tax systems capable of withstanding future crises.

COMPARATIVE ANALYSIS OF TAX REVENUE BEFORE AND AFTER THE COVID-19 PANDEMIC

This study provides a comparative analysis of tax revenue performance before and after the COVID-19 pandemic, examining differential impacts across tax types, the role of automatic stabilizers, and revenue recovery trajectories. Drawing on OECD data and empirical studies from 2020-2025, findings reveal heterogeneous responses: personal income taxes and social security contributions proved resilient, while corporate income taxes declined by 12.1% and excise duties fell by 5.4% in 2020 (OECD, 2022a). Automatic stabilizers increased deficits by approximately $450 billion, cushioning revenue shocks (Dynan & Elmendorf, 2025). Digital transformation accelerated revenue recovery, with countries like Nigeria recording 93.2% non-oil revenue growth (The Will News, 2024). The study concludes that diversified tax structures, enhanced stabilizers, and digital investment are essential for building resilient tax systems capable of withstanding future crises.

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This study examines the role of tax authorities in curbing tax evasion through technology, focusing on technological innovations, their effectiveness, and implementation challenges. Through a systematic literature review of studies from 2020-2026, the research reveals that artificial intelligence, big data analytics, blockchain, and digital audit systems have fundamentally transformed tax administration, enabling enhanced detection capabilities, improved compliance rates, and strengthened enforcement. However, the effectiveness of technology remains contingent on enabling conditions including institutional readiness, regulatory frameworks, and technical capacity. The study identifies persistent challenges confronting tax authorities, particularly in developing economies, including digital infrastructure limitations, data governance concerns, technical capacity constraints, and the need for maintaining public trust. The findings contribute to understanding how tax authorities can strategically harness technology in the fight against tax evasion, with implications for policy development and institutional capacity building.

The Role of Tax Authorities in Curbing Tax Evasion through Technology

This study examines the role of tax authorities in curbing tax evasion through technology, focusing on technological innovations, their effectiveness, and implementation challenges. Through a systematic literature review of studies from 2020-2026, the research reveals that artificial intelligence, big data analytics, blockchain, and digital audit systems have fundamentally transformed tax administration, enabling enhanced detection capabilities, improved compliance rates, and strengthened enforcement. However, the effectiveness of technology remains contingent on enabling conditions including institutional readiness, regulatory frameworks, and technical capacity. The study identifies persistent challenges confronting tax authorities, particularly in developing economies, including digital infrastructure limitations, data governance concerns, technical capacity constraints, and the need for maintaining public trust. The findings contribute to understanding how tax authorities can strategically harness technology in the fight against tax evasion, with implications for policy development and institutional capacity building.

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This study examines the relationship between tax planning, tax aggressiveness, and corporate financial performance among listed firms from 2020 to 2025. Using quantitative analysis of firm-level data, the research reveals that tax planning positively affects performance, though the effect is modest (R² = 0.105-0.167). Tax aggressiveness exhibits a non-linear relationship with firm value—moderate strategies create value, while excessive aggressiveness destroys shareholder wealth. Firm age (? = -0.042, p < 0.05) and leverage (? = -0.039, p < 0.05) significantly moderate this relationship, indicating that tax strategy effectiveness depends on organizational context. The findings suggest firms should pursue balanced tax approaches that optimize rather than maximize tax minimization.

TAX PLANNING, AGGRESSIVENESS, AND CORPORATE FINANCIAL PERFORMANCE

This study examines the relationship between tax planning, tax aggressiveness, and corporate financial performance among listed firms from 2020 to 2025. Using quantitative analysis of firm-level data, the research reveals that tax planning positively affects performance, though the effect is modest (R² = 0.105-0.167). Tax aggressiveness exhibits a non-linear relationship with firm value—moderate strategies create value, while excessive aggressiveness destroys shareholder wealth. Firm age (? = -0.042, p < 0.05) and leverage (? = -0.039, p < 0.05) significantly moderate this relationship, indicating that tax strategy effectiveness depends on organizational context. The findings suggest firms should pursue balanced tax approaches that optimize rather than maximize tax minimization.

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This study examines the impact of Company Income Tax (CIT) on the profitability of manufacturing firms in Nigeria, utilizing longitudinal panel data from 30 quoted manufacturing companies spanning 2017-2023. Through fixed effects regression analysis, the research reveals that CIT has a statistically significant negative effect on profitability metrics including Return on Assets (? = -0.000045, p = 0.014), Return on Equity (? = -0.000078, p = 0.016), and Return on Investment (? = -0.000056, p = 0.016). However, tax planning strategies significantly moderate this relationship (p < 0.05), reducing the adverse impact of taxes on financial performance. The findings contribute empirical evidence on the CIT-profitability nexus and offer recommendations for tax policy formulation and corporate financial management in developing economies.

THE IMPACT OF COMPANY INCOME TAX (CIT) ON THE PROFITABILITY OF MANUFACTURING FIRMS

This study examines the impact of Company Income Tax (CIT) on the profitability of manufacturing firms in Nigeria, utilizing longitudinal panel data from 30 quoted manufacturing companies spanning 2017-2023. Through fixed effects regression analysis, the research reveals that CIT has a statistically significant negative effect on profitability metrics including Return on Assets (? = -0.000045, p = 0.014), Return on Equity (? = -0.000078, p = 0.016), and Return on Investment (? = -0.000056, p = 0.016). However, tax planning strategies significantly moderate this relationship (p < 0.05), reducing the adverse impact of taxes on financial performance. The findings contribute empirical evidence on the CIT-profitability nexus and offer recommendations for tax policy formulation and corporate financial management in developing economies.

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This study evaluates the challenges of implementing digital Value Added Tax (VAT) systems, using Nigeria as a primary case study. Adopting a mixed-methods design with 401 survey respondents and 15 key informant interviews, the research identifies three major challenge categories: technological (data security, unreliable infrastructure, interoperability), compliance (identification and enforcement against non-resident suppliers), and administrative (regulatory fragmentation, high compliance costs, limited capacity). Findings reveal that small businesses face disproportionate burdens, the digital divide persists across regions, and international cooperation remains inadequate. The study concludes that successful implementation requires phased approaches, simplified procedures for small businesses, regional harmonisation, and strengthened enforcement mechanisms.

AN EVALUATION OF THE CHALLENGES OF IMPLEMENTING A DIGITAL VAT SYSTEM

This study evaluates the challenges of implementing digital Value Added Tax (VAT) systems, using Nigeria as a primary case study. Adopting a mixed-methods design with 401 survey respondents and 15 key informant interviews, the research identifies three major challenge categories: technological (data security, unreliable infrastructure, interoperability), compliance (identification and enforcement against non-resident suppliers), and administrative (regulatory fragmentation, high compliance costs, limited capacity). Findings reveal that small businesses face disproportionate burdens, the digital divide persists across regions, and international cooperation remains inadequate. The study concludes that successful implementation requires phased approaches, simplified procedures for small businesses, regional harmonisation, and strengthened enforcement mechanisms.

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This study examined the relationship between tax incentives and the growth of Small and Medium Enterprises (SMEs) in Nigeria, addressing three objectives: assessing pioneer status effects on profitability, evaluating accelerated capital allowances on fixed asset acquisition, and determining compliance costs as a moderator. Using a mixed-methods design with 384 SMEs across Lagos, Ogun, and Gombe States, findings revealed that pioneer status (? = 0.342, p < 0.001) and capital allowances (? = 0.287, p < 0.001) positively impact growth, but high compliance costs significantly moderate this relationship (? = -0.418, p < 0.001), potentially nullifying benefits. The study concluded that tax incentive effectiveness depends critically on simplified administration, targeted awareness, and reduced compliance burdens under the Nigeria Tax Act 2025 (Adebayo, 2025; Okeke & Mohammed, 2023).

TAX INCENTIVES AND THE GROWTH OF SMALL AND MEDIUM ENTERPRISES (SMES) IN NIGERIA

This study examined the relationship between tax incentives and the growth of Small and Medium Enterprises (SMEs) in Nigeria, addressing three objectives: assessing pioneer status effects on profitability, evaluating accelerated capital allowances on fixed asset acquisition, and determining compliance costs as a moderator. Using a mixed-methods design with 384 SMEs across Lagos, Ogun, and Gombe States, findings revealed that pioneer status (? = 0.342, p < 0.001) and capital allowances (? = 0.287, p < 0.001) positively impact growth, but high compliance costs significantly moderate this relationship (? = -0.418, p < 0.001), potentially nullifying benefits. The study concluded that tax incentive effectiveness depends critically on simplified administration, targeted awareness, and reduced compliance burdens under the Nigeria Tax Act 2025 (Adebayo, 2025; Okeke & Mohammed, 2023).

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This study examines withholding tax effectiveness for revenue generation and tax evasion control using evidence from Argentina, Pakistan, Ghana, and Nigeria (2020-2026). Findings reveal that withholding significantly enhances revenue collection by shifting compliance burdens to third-party agents and creating information trails for verification. Argentina's withholding expansion increased revenue by 20% without harming collection agents (Garriga & Tortarolo, 2024). However, Pakistan's over-reliance on withholding (59% of income tax) demonstrates sustainability risks (Bukhari et al., 2025). Ghana shows taxation without formalization may legitimize informality (Kwao, 2025). The study concludes withholding is most effective when balanced with voluntary compliance incentives and formalization strategies.

THE EFFECTIVENESS OF WITHHOLDING TAX AS A TOOL FOR REVENUE GENERATION AND TAX EVASION CONTROL

This study examines withholding tax effectiveness for revenue generation and tax evasion control using evidence from Argentina, Pakistan, Ghana, and Nigeria (2020-2026). Findings reveal that withholding significantly enhances revenue collection by shifting compliance burdens to third-party agents and creating information trails for verification. Argentina's withholding expansion increased revenue by 20% without harming collection agents (Garriga & Tortarolo, 2024). However, Pakistan's over-reliance on withholding (59% of income tax) demonstrates sustainability risks (Bukhari et al., 2025). Ghana shows taxation without formalization may legitimize informality (Kwao, 2025). The study concludes withholding is most effective when balanced with voluntary compliance incentives and formalization strategies.

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This study examined the impact of electronic tax collection systems on revenue generation from the informal sector in Sub-Saharan Africa. Guided by the Technology Acceptance Model and Diffusion of Innovation Theory, a mixed-methods design surveyed 384 informal operators and interviewed 24 tax officials in Nigeria and Zimbabwe. Findings revealed that electronic payment systems significantly enhance tax compliance (? = 0.448, p < 0.001), while digital transaction monitoring improves revenue efficiency (? = 0.384, p < 0.001). Digital literacy significantly moderated these relationships (? = 0.129, p = 0.037). The study concludes that electronic systems hold substantial potential for revenue generation, contingent upon infrastructure investment, digital literacy training, and trust-building measures.

ELECTRONIC TAX COLLECTION SYSTEMS AND REVENUE GENERATION IN THE INFORMAL SECTOR

This study examined the impact of electronic tax collection systems on revenue generation from the informal sector in Sub-Saharan Africa. Guided by the Technology Acceptance Model and Diffusion of Innovation Theory, a mixed-methods design surveyed 384 informal operators and interviewed 24 tax officials in Nigeria and Zimbabwe. Findings revealed that electronic payment systems significantly enhance tax compliance (? = 0.448, p < 0.001), while digital transaction monitoring improves revenue efficiency (? = 0.384, p < 0.001). Digital literacy significantly moderated these relationships (? = 0.129, p = 0.037). The study concludes that electronic systems hold substantial potential for revenue generation, contingent upon infrastructure investment, digital literacy training, and trust-building measures.

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This study examines how Value Added Tax (VAT) affects consumption patterns among low-income earners, synthesizing evidence from 2020 to 2025 across Vietnam, Sri Lanka, Indonesia, South Africa, Nigeria, Thailand, and the United Kingdom. Findings confirm that VAT imposes a regressive burden, with low-income households spending 5–10% of their income on VAT compared to 1–4% for high-income households (World Bank, 2025). Well-designed exemptions on essential foods can benefit poor households, though targeting remains imperfect, as only one-third of zero-rating benefits reach the poor in South Africa (Badenhorst, 2025). Behavioral responses—including intertemporal substitution and informalization—are strongest among credit-constrained households, with consumer awareness critically determining policy effectiveness (Trinh, 2025). The monograph concludes with seven policy recommendations, including targeted exemptions, transparent compensation mechanisms, gradual implementation, and investment in communication strategies to protect low-income welfare while maintaining fiscal sustainability.

Keywords: Value Added Tax, low-income households, consumption patterns, regressive taxation, tax exemptions

THE IMPACT OF VALUE ADDED TAX (VAT) ON THE CONSUMPTION PATTERN OF LOW-INCOME EARNERS

This study examines how Value Added Tax (VAT) affects consumption patterns among low-income earners, synthesizing evidence from 2020 to 2025 across Vietnam, Sri Lanka, Indonesia, South Africa, Nigeria, Thailand, and the United Kingdom. Findings confirm that VAT imposes a regressive burden, with low-income households spending 5–10% of their income on VAT compared to 1–4% for high-income households (World Bank, 2025). Well-designed exemptions on essential foods can benefit poor households, though targeting remains imperfect, as only one-third of zero-rating benefits reach the poor in South Africa (Badenhorst, 2025). Behavioral responses—including intertemporal substitution and informalization—are strongest among credit-constrained households, with consumer awareness critically determining policy effectiveness (Trinh, 2025). The monograph concludes with seven policy recommendations, including targeted exemptions, transparent compensation mechanisms, gradual implementation, and investment in communication strategies to protect low-income welfare while maintaining fiscal sustainability. Keywords: Value Added Tax, low-income households, consumption patterns, regressive taxation, tax exemptions

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This study investigates how audit committee characteristics influence financial statement timeliness, measured through audit report lag. Drawing on agency, resource dependence, and contingency theories, the systematic review of empirical evidence from 2020 to 2026 reveals that financial expertise most consistently reduces reporting delays. Independence effects are conditional upon board independence and profitability. Meeting frequency demonstrates paradoxical outcomes, while size shows no direct relationship. The findings contribute evidence-based guidance for corporate boards and regulators: prioritising financial expertise on audit committees offers the most reliable pathway to enhanced timeliness. Investors should examine both committee expertise and broader board independence when assessing reporting delay risks.

THE EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON FINANCIAL STATEMENT TIMELINESS

This study investigates how audit committee characteristics influence financial statement timeliness, measured through audit report lag. Drawing on agency, resource dependence, and contingency theories, the systematic review of empirical evidence from 2020 to 2026 reveals that financial expertise most consistently reduces reporting delays. Independence effects are conditional upon board independence and profitability. Meeting frequency demonstrates paradoxical outcomes, while size shows no direct relationship. The findings contribute evidence-based guidance for corporate boards and regulators: prioritising financial expertise on audit committees offers the most reliable pathway to enhanced timeliness. Investors should examine both committee expertise and broader board independence when assessing reporting delay risks.

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This study examined how internal control systems prevent fraud in tertiary institutions. A survey of 150 staff across finance, audit, and academic departments revealed that all three internal control components significantly influence fraud prevention. The control environment (? = 0.412, p < 0.001) and control activities (? = 0.385, p < 0.001) showed positive effects, while information technology integration had the strongest influence (? = 0.423, p < 0.001). Digital payment platforms and role-based access controls were most effective, whereas data analytics tools remained underutilized. The study concludes that integrated, technology-enabled control systems substantially reduce fraud incidence (Adebayo & Ogunleye, 2023; Okafor & Nwankwo, 2023).

INTERNAL CONTROL SYSTEMS AND FRAUD PREVENTION IN TERTIARY INSTITUTIONS

This study examined how internal control systems prevent fraud in tertiary institutions. A survey of 150 staff across finance, audit, and academic departments revealed that all three internal control components significantly influence fraud prevention. The control environment (? = 0.412, p < 0.001) and control activities (? = 0.385, p < 0.001) showed positive effects, while information technology integration had the strongest influence (? = 0.423, p < 0.001). Digital payment platforms and role-based access controls were most effective, whereas data analytics tools remained underutilized. The study concludes that integrated, technology-enabled control systems substantially reduce fraud incidence (Adebayo & Ogunleye, 2023; Okafor & Nwankwo, 2023).

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The absence of a dedicated IFRS standard for cryptocurrencies forces preparers to analogize to IAS 38 (Intangible Assets) or IAS 2 (Inventories) following the 2019 IFRIC agenda decision (IFRS Interpretations Committee, 2019). This creates asymmetric measurement under the cost model: impairment losses are recognized immediately, but subsequent recoveries are ignored, violating the relevance qualitative characteristic (Luo & Yu, 2024). Consequently, balance sheet values systematically lag market prices. However, prospects for reform are emerging. The IASB is reportedly developing a narrow-scope project potentially mandating fair value through profit or loss, partially converging with US GAAP (ASU 2023-08) and addressing persistent criticism that current guidance fails to provide faithfully representative information (van Hes, 2025).

ACCOUNTING FOR DIGITAL ASSETS (CRYPTOCURRENCY): CHALLENGES AND PROSPECTS UNDER IFRS

The absence of a dedicated IFRS standard for cryptocurrencies forces preparers to analogize to IAS 38 (Intangible Assets) or IAS 2 (Inventories) following the 2019 IFRIC agenda decision (IFRS Interpretations Committee, 2019). This creates asymmetric measurement under the cost model: impairment losses are recognized immediately, but subsequent recoveries are ignored, violating the relevance qualitative characteristic (Luo & Yu, 2024). Consequently, balance sheet values systematically lag market prices. However, prospects for reform are emerging. The IASB is reportedly developing a narrow-scope project potentially mandating fair value through profit or loss, partially converging with US GAAP (ASU 2023-08) and addressing persistent criticism that current guidance fails to provide faithfully representative information (van Hes, 2025).

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This study examines how independent directors enhance financial reporting transparency. Systematic review of 108 studies (2020–2026) reveals that board independence alone produces modest transparency improvements (r = 0.14). However, effectiveness strengthens substantially under specific conditions: fully independent audit committees with financial expertise, robust regulatory enforcement, and independence quality over mere quantity. Regional variations persist, with stronger effects in developed economies (r = 0.18) versus weaker enforcement contexts (r = 0.06). Recent SEC enforcement actions demonstrate that director liability significantly improves monitoring behavior. The findings reconcile previously inconsistent literature by demonstrating that independence effectiveness is contingent on complementary governance structures, expertise, and meaningful enforcement consequences rather than universally present or absent.

THE ROLE OF INDEPENDENT DIRECTORS IN ENHANCING THE TRANSPARENCY OF FINANCIAL REPORTING

This study examines how independent directors enhance financial reporting transparency. Systematic review of 108 studies (2020–2026) reveals that board independence alone produces modest transparency improvements (r = 0.14). However, effectiveness strengthens substantially under specific conditions: fully independent audit committees with financial expertise, robust regulatory enforcement, and independence quality over mere quantity. Regional variations persist, with stronger effects in developed economies (r = 0.18) versus weaker enforcement contexts (r = 0.06). Recent SEC enforcement actions demonstrate that director liability significantly improves monitoring behavior. The findings reconcile previously inconsistent literature by demonstrating that independence effectiveness is contingent on complementary governance structures, expertise, and meaningful enforcement consequences rather than universally present or absent.

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