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Our Mission
At IRASS Publisher, our mission is to empower authors and researchers by providing a platform for their unique perspectives. We believe in fostering creativity and promoting voices that reflect the richness of human experience.
Our Vision
We envision a world where diverse stories and groundbreaking research thrive, enriching the literary and academic landscape. We aim to be a leading publisher recognized for our commitment to quality, innovation, and inclusivity.
Open Access Policy
IRASS Publisher commits to providing open access to all its published content. Our policy ensures that research articles are freely accessible to the public without subscription fees. Authors retain copyright while allowing unrestricted distribution and reproduction in any medium, provided the original work is properly cited. By removing access barriers, IRASS aims to foster a more inclusive and collaborative scientific community.
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Latest Article
TAX AGGRESSIVENESS AND MARKET VALUE OF -MANUFACTURING FIRMS IN NIGERIA
1

Amon Ton-awaji*, Asian Umobong...
Department of Accounting, University of Port Harcourt, Rivers State
20-32
https://doi.org/10.5281/zenodo.18789451

The study examined the effect of tax aggressiveness on market value of listed manufacturing firms in Nigeria for the period 2005 to 2024 using secondary data derived from financial statements of the firms examined. Study was carried out using purposive sampling method based on available data and establishing relationships amongst the variables based on multiple regression analysis. The study also used Haussmann test to determine appropriate model and Granger causality test to determine direction of effect. The random effect estimation framework non-debt tax shield significantly and positively affects market price but the effect of debt tax shield is insignificant. Debt tax shield and non-debt tax shield exert significant effects on Tobin Q of manufacturing companies in Nigeria, although the effect of debt tax shield is negative, while those of Non debt tax shield is positive. Based on findings, the study recommended that non cash flow strategies that do not encourage violation of debt covenants should be pursued to enhance market performance policy makers devise an optimal debt tax shield regime that enable the firms to avoid debt covenants defaults and prevent excessive borrowing that can cause bankruptcy as the usefulness’s of debt tax shield in firm value is tied to lesser and more manageable debt levels among manufacturing companies in Nigeria.
Child Rights Centered Preferences in Private Sector Corporate Social R...
0

Lucia Gunguwo, Blazio M. Manob...
Social Scientist and a lecturer at Catholic University of Zimbabwe
38-42
https://doi.org/10.5281/zenodo.18768019

Human dignity is the leading value on which all other human rights are grounded. The adoption of child-sensitive policies as well as programmes has not been mainstreamed in Corporate Social Responsibility (CSR) in Zimbabwe. Infrastructure that sustains business and local government interests has been at the fore-front of most CSR programs especially in the mining industry to the detriment of children‟s rights. Consequently, child focused programs such as education (including the promotion of sports for children), health, and hygiene and sanitation under CRBA are often overlooked. This paper uses a qualitative case study of Zimplats in Mhondoro-Ngezi to evaluate the extent to which CSR projects incorporate children‟s rights. The study shows that even as corporate investment has led to better infrastructure and quality of life, children‟s rights continue to take a back-seat, through exclusion from decision-making processes. Their welfare is often seen as secondary to the interests of companies and politicians. The study advocates for the embrace of a model of CSR formulation based on child rights which is premised on perceiving children as essential stakeholders in sustainable development.
Biomonitoring of Heavy Metal Concentration of Selected Personal Care P...
2

Nweje-Anyalowu Paul Chukwuemek...
Department of Chemical Sciences, Faculty of Science, Clifford University, Owerrinta, Abia State, Nigeria
58-64
https://doi.org/10.5281/zenodo.18740704

Background: This study assessed the heavy metal content of selected personal care products (PCPs) used by students of Clifford University, Owerrinta (Ihie Campus), Abia State, Nigeria. The presence of contaminants, particularly heavy metals, in cosmetics is a major concern due to potential health risks. Methods: A total of 24 cosmetic samples, including foundations, face powders, lip glosses, and body creams, were collected from six female hostel rooms. Samples were analyzed for lead (Pb), chromium (Cr), cadmium (Cd), arsenic (As), and mercury (Hg) using atomic absorption spectrophotometry (AAS). Results: Lead concentrations in face powders and lip glosses frequently exceeded Maximum Permissible Limits (MPLs) of 10.00 mg/kg, reaching as high as 20.00 ± 1.01 mg/kg. Mercury in foundations reached 5.73 ± 0.16 mg/kg, far exceeding the 1.00 mg/kg MPL. Cadmium was also above limits in foundation samples. Arsenic and chromium levels generally remained within safe limits. Conclusion: Findings indicate potential health risks due to high levels of toxic metals, particularly lead and mercury. The results highlight a need for stricter regulatory controls and continuous monitoring to safeguard consumer health.
THE IMPERATIVE OF REST: ENHANCING SPIRITUALITY AND PRODUCTIVITY IN A C...
0

Rev. Fr. Dr. Humphrey Chinedu...
Senior Lecturer, Department of Religion and Human Relations, Chukwuemeka Odimegwu Ojukwu University, Igbariam, Anambra State
31-37
https://doi.org/10.5281/zenodo.18708266

In the fast-paced, technology-driven world of the 21st century, the importance of rest and relaxation is often overlooked. However, this article argues that incorporating rest into our daily lives is not only essential for our spiritual well-being but also crucial for enhancing our overall productivity and professional success. The article explores the multifaceted benefits of rest, highlighting how it can improve mental clarity, reduce stress and fatigue, and foster a deeper connection to ourselves and the world around us. By drawing on scientific research and personal insights, the writers demonstrate how rest can serve as a powerful tool for unlocking our full potential and achieving a more balanced, fulfilling lifestyle. Furthermore, the article delves into the impact of rest on productivity, challenging the common misconception that longer work hours and constant activity are the keys to success. Instead, it presents compelling evidence that adequate rest is a critical component of high performance, enabling us to approach our tasks with renewed focus, creativity, and problem-solving abilities. Finally, the article provides practical strategies for incorporating rest into our daily routines, offering guidance on how to prioritize relaxation, practice mindfulness, and ensure sufficient sleep. By empowering readers to take control of their rest and recovery, the article aims to inspire a cultural shift towards a more balanced, sustainable approach to work and life. Overall, this article serves as a timely and compelling call to action, urging readers to embrace the imperative of rest and unlock the transformative power it holds for both our spiritual and professional lives.
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