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Latest Article
Treasury Single Account and Financial Accountability in Ministries, De...
0

Dr. ELEM, Chimele Tina*, Dr. A...
Department of Accounting, Faculty of Administration and Management, Ignatius Ajuru University of Education, Rumuolumeni, Port Harcourt
41-47
https://doi.org/10.5281/zenodo.19937342

This study examined the effect of the Treasury Single Account (TSA) on financial accountability in selected Federal Ministries, Departments and Agencies (MDAs) in the South– South region of Nigeria, with financial accountability proxied by budget execution efficiency. The study adopted a descriptive and explanatory survey research design and relied on primary data collected through structured questionnaires administered to finance-related staff of five Federal MDAs. A total of 175 valid responses were analyzed using descriptive statistics and multiple regression techniques. The results revealed that TSA implementation has a significant positive effect on financial accountability in Nigerian MDAs. Specifically, TSA coverage exerted the strongest influence on budget execution efficiency, indicating that wider integration of MDAs into the TSA framework enhances adherence to approved budgets and strengthens fiscal discipline. TSA compliance level was also found to significantly improve budget execution efficiency, underscoring the importance of enforcement and institutional discipline in achieving accountability outcomes. Furthermore, cash consolidation efficiency and revenue remittance efficiency both exhibited positive and statistically significant effects on budget execution efficiency, suggesting that efficient pooling of government cash resources and timely remittance of revenues improve liquidity management and support effective budget implementation. The regression model demonstrated strong explanatory power, confirming that TSA-related variables jointly account for a substantial proportion of variations in budget execution efficiency across the selected MDAs. The study concludes that the Treasury Single Account is an effective public financial management reform for enhancing financial accountability in Nigerian MDAs when fully implemented and complied with. It recommends full TSA coverage, stricter enforcement of compliance, strengthened cash management systems, and continuous capacity building for public finance officers to sustain accountability gains.
Creating Truth in Digital Journalism through the Dissemination of Accu...
1

Dr. Rose Madumere*
Department of Mass Communication, Abia State University, Uturu, Abia State, Nigeria
24-31
https://doi.org/10.5281/zenodo.19937110

This research explores the creation of truth in digital journalism through the dissemination of accurate information and combating media misinformation. The study employed a qualitative method to gather insights on developing comprehensive frameworks for assessing information credibility, challenges faced by journalists, and collaborative models for promoting media literacy. Key findings indicate a strong consensus on the necessity of frameworks that integrate technological tools and human cognitive factors to assess credibility. Journalists face significant barriers, including cognitive overload, algorithmic obfuscation, and source ambiguity. Collaborative models involving journalists, educators, and technology platforms are essential for promoting media literacy and reducing misinformation. The research highlights the importance of evaluating media literacy initiatives through pre- and postintervention assessments, knowledge-based tests, behavioral measures, surveys, and longitudinal studies. By addressing these areas, digital journalism can enhance public understanding and decrease susceptibility to misinformation. The study provides insights into strategies for combating misinformation, including advanced verification techniques, cognitive bias mitigation, and interdisciplinary collaboration. These findings have implications for journalists, educators, technology platforms, and policymakers seeking to promote media literacy and combat misinformation in digital journalism.
The Experience of Rimar Academy in Collaborating with British Universi...
0

Dr. Fatima Ferhane*
Social court of first instance Casablanca Morocco
22-23
https://doi.org/10.5281/zenodo.19936855

This article aims to explore the role of universities in the United Kingdom in supporting Arab researchers and to highlight the opportunities available for enhancing scientific research in the region. The analysis is based on the model of Rimar Academy conferences in the fields of humanities and social sciences, in which I participated from Morocco. This serves as a practical example of the Arab researcher’s experience in benefiting from the British academic environment and engaging with an international network of scholars, reflecting the growing importance of international academic collaboration in sociology and the humanities. يؤرًشاد أكبدًَُخ سًَبس اإليكبَُبد وانفشص انًزبدخ نزؼزَز انجذش انؼهًٍ فٍ انًُطقخ. وَسزُذ انزذهُم إنً ًَىرط :ت ع كس فٍ يجبنٍ انؼهىو اإلَسبَُخ واالجزًبػُخ، وانزٍ شبسكذ فُهب يٍ انًغشة، كًضبل ػًهٍ ػهً رجشثخ انجبدش انؼشثٍ فٍ االسزفبدح يٍ انجُئخ انجذضُخ انجشَطبَُخ وانزفبػم يغ شجكخ دونُخ يٍ األكبدًٍَُُ وانزٍ ػكس األهًُخ انًززاَذح نهزؼبوٌ األكبدًٍَ انذونٍ فٍ يجبالد ػهى االجزًبع وانؼهىو اإلَسبَُخ
Educational Psychology of Conflict Resolution in Student-Teacher Inter...
5

Betty Nansikombi*
Department of Education, National Institute for Nigerian Languages, Aba
49-55
https://doi.org/10.5281/zenodo.19601217

This research investigates the pedagogical implications of conflict resolution within student-teacher interactions, positing that the synthesis of refined communication modalities and psychological frameworks is essential for optimizing the educational environment. Through a multi-faceted analysis, this study examines how deliberate verbal and non-verbal communication strategies, coupled with the integration of emotional intelligence and empathy, serve as primary catalysts for de-escalating classroom tension and fostering relational stability. The findings underscore that active listening characterized by sustained concentration, cognitive empathy, and validation functions as a critical mechanism for conflict mitigation. By prioritizing these communicative practices, educators can identify underlying behavioral catalysts, thereby transitioning from reactive disciplinary measures to proactive, collaborative problem-solving. Furthermore, the data suggest that high levels of emotional intelligence enable instructors to regulate interpersonal dynamics effectively, creating a psychological safety net that encourages student engagement. Non-verbal cues, including calibrated body language and prosodic modulation, are identified as vital components in conveying approachability, which significantly lowers defensive posturing in students. The convergence of these techniques facilitates a transformative classroom climate where mutual respect is institutionalized. The study concludes that targeted interventions designed to bolster the emotional and communicative competencies of educators are instrumental in establishing a positive feedback loop. This loop not only enhances pedagogical efficacy but also promotes the holistic social and academic development of the learner. By shifting the focus toward relational intelligence, this research argues that educational institutions can resolve systemic conflicts while cultivating a sustainable, supportive culture. Future inquiries should consider the longitudinal impact of these interventions on student retention and the broader psychological well-being of the academic community, reinforcing the necessity for interdisciplinary approaches in contemporary educational psychology.