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Latest Article
The Use of Big Data in Accounting Information Systems
0

Christiana Sunday Asangusung*
Department of Accounting Faculty of Management Sciences, University of Port Harcourt Port Harcourt, Nigeria
11-16
https://doi.org/10.5281/zenodo.18859113

The fast development of digital technologies has changed the way accounting and financial management work. Among these changes, big data has become a transformative development, giving companies the ability to collect, store, process, and analyze large volumes of structured and unstructured data. Traditional Accounting Information Systems (AIS) are good for handling regular financial records, but they're structurally limited in addressing the speed, variety, and complexity of data that businesses now face. Big data analytics makes AIS better by allowing real-time processing, predicting future trends, detecting fraud, and making financial reports more transparent. This helps accountants and business leaders move from looking back at past data to planning for the future, which can make the business more efficient and competitive. Even with all its advantages, using big data in AIS comes with challenges. These include worries about data quality, making sure different systems work together, keeping data secure, and the high cost of getting it all set up. Many organizations also lack the technical skills and the right infrastructure to use big data effectively. This paper looks at both the opportunities and the challenges of using big data in accounting systems. It shows how companies can use big data to help with decision-making, improve auditing, make sure they follow laws, and manage their company better. The study concludes that companies that successfully combine big data with AIS can not only run more efficiently but also grow and gain a strategic edge in today’s data-driven world.
NEXUS OF FISCAL DEFICIT AND ECONOMIC GROWTH IN NIGERIA
1

Onoja, Ezekiel Felix*, Ofurum,...
Department of Accounting Faculty of Management Sciences, University of Port Harcourt Port Harcourt, Nigeria
1-10
https://doi.org/10.5281/zenodo.18846762

The aim of the study was to determine the relationship between budget deficit and economic growth in Nigeria was examined using data derived from Central bank of Nigeria annual bulletin and world bank website. Data used for the study were annual data covering the period of 1970 to 2024. The study examined the relationship using multiple regression and autoregressive distributed lag whilst various diagnostics and post estimation analysis were made. The outcome of the study confirmed that budget deficit have positive effect on real GDP and hence significantly improve economic growth in Nigeria. Based on findings the study recommends that the efficiency of public spending needs to enhanced in Nigeria. This involves a more efficient allocation of deficit spending among optimal sectors in the economy. The extensive effect of budget deficits on the economy also requires that fiscal sustainability be ensured over time in Nigeria. The medium-term fiscal framework that forms the foundations of national budget need to be fully implemented in each budget cycle. Regular fiscal audits and transparent budgeting can ensure deficits remain sustainable while delivering economic benefits. The study further recommends that to optimize economic growth, policymakers need to strategically use fiscal deficits to boost GDP.
Effect of Zingiber Officinale Ethanol Extract on Reproductive Hormones...
2

Cyril Onyekachi Edoga*, Okoh,...
Department of Applied Biology and Biotechnology, Enugu State University of Science and Technology (ESUT), Enugu Nigeria
7-11
https://doi.org/10.5281/zenodo.18798260

Reproductive function is known to be disrupted by inflammation, and Zingiber officinale, has long been used to treat inflammatory diseases. In this work, male albino Wistar rats with albumin-induced inflammation were used to assess the modulatory effects of Zingiber officinale ethanol extract on reproductive hormones, such as testosterone, follicle-stimulating hormone (FSH), and luteinizing hormone (LH). A control group, an inflammation-induced group, and groups treated with different dosages of Zingiber officinale ethanol extract comprised the five (5) groups of thirty (30) male albino Wistar rats. Albumin was used to cause inflammation, and the extract was taken orally for three weeks. Standard laboratory methods, such as enzyme-linked immunosorbent assay (ELISA) and radioimmunoassay (RIA), were used to evaluate hormone levels. The results showed that Zingiber officinale ethanol extract significantly modulated reproductive hormone levels in the treated groups compared to the control groups. Specifically, testosterone levels increased (14.39 ± 0.0003), while FSH and LH levels showed dose-dependent responses. The findings suggest that Zingiber officinale ethanol extract may have a regulatory effect on reproductive hormone production in male albino Wistar rats with albumin-induced inflammation, potentially due to its anti-inflammatory and antioxidant properties. These results have potential implications for the treatment of reproductive disorders associated with inflammation and warrant further investigation into the mechanisms underlying the modulatory effects of Zingiber officinale on reproductive hormones.
Effect of Zingiber Officinale Ethanol Extract on Renal Functions of Ma...
5

Cyril Onyekachi Edoga*, Ezema,...
Department of Applied Biology and Biotechnology, Enugu State University of Science and Technology (ESUT), Enugu Nigeria
1-6
https://doi.org/10.5281/zenodo.18798143

This study evaluated the effect of ethanol extract of Zingiber officinale on renal function markers in male Wistar albino rats subjected to albumin-induced inflammation. The animals were divided into five groups: blank control, negative control (inflammation without treatment), standard control (treated with a reference anti-inflammatory drug), and two treatment groups administered low and high doses of Z. officinale extract. Renal function was assessed through serum creatinine, urea, calcium (Ca), and chloride (Cl⁻) levels. The negative control group exhibited significantly elevated levels of creatinine (0.59±0.00 mg/dl), urea (12.22±0.001 mg/dl), and calcium (6.93±0.11 ppm), alongside a sharp reduction in chloride (4.42±0.00 ppm), compared to the blank control (p < 0.05), indicating renal impairment caused by inflammation. Treatment with high-dose Z. officinale extract significantly restored creatinine (0.52±0.00 mg/dl), urea (11.02±0.03 mg/dl), calcium (5.33±0.13 ppm), and chloride (7.54±0.11 ppm) levels to values comparable to the standard control and blank groups (p > 0.05), while the low-dose treatment showed only partial improvement. These findings demonstrate that Zingiber officinale ethanol extract, particularly at high doses, possesses nephroprotective properties, mitigating inflammation-induced renal dysfunction and restoring electrolyte balance.
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