International Research and Academic scholar society

IRASS Journal of Multidisciplinary Studies

Issue-8(August), Volume-3 2026

1. Corporate Social Responsibility and Balance Scorecard of Manufacturing...
52

Christiana Sunday Asangusung*
Department of Accounting, University of Port Harcourt, Port Harcourt, Rivers State, Nigeria.(M.Sc)
1-36
http://doi.org/10.67564/IRASSJMS.v3.i8.0181

The goal of the study was to examine the effect of Corporate social responsibility on corporate performance of manufacturing firms from Balanced scorecard perspective. The study used data from financial statements of firms listed on the Nigeria stock exchange for the period 2005 to 2024. Hausman test, Multiple Regression and various diagnostic tests were conducted on data set. Result indicates that while the various CSR strategies matter for corporate performance, their effects differ depending on the measure of performance considered. Social, economic and environmental costs all have significant effects on Returns on Assets and Net profit Margin, the effect of social cost is however positive while that of economic cost is negative. Thus, a mutually exclusive outcome of the social and economic costs exists on corporate performance of the firms. All independent variables exert significant impacts on internal efficiency; while social cost had significant negative effect, the effect of economic costs is positive demonstrating a mutual exclusive effect. Also, SOC, ECC and ENV exert significant and positive effects on growth thus demonstrating complementary effect All CSR variables have significant effects on customer loyalty although the effects are mutually exclusive. The findings of the research highlight the effect of economic and social costs could be mutually exclusive or complementary depending on the yardstick of measurement. MPS improves for firms that engage in social CSR initiatives, but not for firms that engage in economic cost CSR initiative. The study also provided evidence that it is economic costs that improves internal efficiency in terms of overall resource use by manufacturing firms in Nigeria. This outcome therefore presents a dilemma to managers who want to improve both financial performance and internal efficiency simultaneously. We recommend CSR should therefore be considered as a strategic adaptation rather than a deliberate manipulation strategy of management in order to drive long term performance, especially in relation to the market performance of firms. Social and economic Strategy of CSR are complements in terms of market performance of firms. Thus, firms that seek to improve their market performance do not need to overemphasize the need to engage in social CSR in order to influence investors’ decisions. These firms can as well employ economic strategy to generate the same outcome. Economic CSR strategy improves customer loyalty. We recommend managers should improve production in order to improve their positions before customers. Results reveal that customer loyalty favors firms with heightened economic activity necessitating minimization of social costs over time.

2. Perception of Effectiveness of Land Reclamation Strategies and Housing...
159

Kientei, Philip Ayibaemi1, Dappa, Daddy Ibiewotogha2, Imiete Godspower3, Kpang, MeeluBari Barinua Tsaro*4
1-2Department of Geography and Environmental Management, University of Port Harcourt, Port Harcourt, 3Department of Environmental Management, Faculty of Environmental Sciences, Rivers State University, Nkpolu-Orowurokwo, Port Harcourt, Nigeria, 4*Department of Environmental Management and Toxicology, Federal University Environment and Technology, Koroma/Saakpenwa, Ogoni
37-48
http://doi.org/10.67564/IRASSJMS.v3.i8.0182

This study examined the perception of effectiveness of land reclamation strategies and housing delivery in South-South Nigeria. The cross-sectional survey design was adopted in the study. The Taro Yamene formula was applied on the target population to determine the sample size for the study. Accordingly, out of 400 copies of questionnaire administered, 395 copies were returned implying that the data for this study was generated through questionnaire administration. Afforestation was found to be largely ineffective, with only 22% of respondents perceiving improvements in environmental sustainability (WM = 2.0) showing poor implementation and weak enforcement as key obstacles. Similarly, drainage and irrigation systems were deemed ineffective for wetland reclamation which was consistent with findings in literature on inadequate infrastructure and poor maintenance. Arising from the findings, implementation and enforcement of stronger policies to ensure land reclamation benefits both low- and high-income populations, revision of regulatory frameworks to promote equitable access to reclaimed land for housing development as well as giving priority to reclaimed land for investment in road, drainage, and utility infrastructure to make the land more suitable for sustainable housing development, reducing environmental risk and improving quality of life were strongly recommended among others.

3. THE EFFECT OF EMPLOYEE ENGAGEMENT ON ORGANIZATIONAL PERFORMANCE IN GHA...
72

Victoria Boateng, Abigail Naa Koshie Odarly Mensah, Francis Osei, Enoch Kwablah Teye*
Presbyterian University, Ghana, Kwame Nkrumah University of Science and Technology, Department of Marketing and Corporate Strategy, Gnat Institute for Research and Industrial Relations Studies (Gnat Irirs) Box Ks 6006, Abankro-Ejisu
49-57
http://doi.org/10.67564/IRASSJMS.v3.i8.0183

Background: The aim of this study is to investigate how employee engagement impacts the performance of small and medium-scale enterprises (SMEs) in Ghana. Specifically, it examines the relationship between employee engagement (cognitive, emotional and behavioural) and important performance dimensions such as productivity, profitability and employee retention. Design/methodology/approach: The research design adopted was quantitative and involved the use of structured survey questionnaire to get responses from 384 SMEs' employees/managers in Accra, Ghana. Data analysis was done by descriptive statistics, correlation analysis and multiple regression technique using IBM SPSS version 26. Findings: The findings show that employee engagement is a key positive factor of organizational performance. There are three dimensions of engagement: cognitive, emotional and behavioural, and they are all statistically significant predictors of firm performance. The results showed that emotional engagement was the strongest, which highlights the significance of psychological safety and organizational commitment in relation to performance outcomes in SMEs in Ghana. Research limitations/implications: The study has a cross-sectional design where the relationship between the variables cannot be clearly established, the data were collected from selected SMEs in Accra limiting the generalizability of results. Longitudinal designs and samples spread across more regions and sectors in Ghana should be considered for future research. Practical implications: SME owners and managers should implement structured engagement initiatives (such as recognition programs, participative management, and ongoing education) to build a highly engaged staff that will lead to better performance results. The strategies are especially significant in the context of resource limitations of SMEs in developing economies. Originality/value: This study is an empirical study on employee engagement and SME performance from a Sub-Saharan African context as it brings nuanced insights to the literature on employee engagement and SME performance on how the dimensions of employee engagement related to performance outcomes in a different way in resource constrained organizational contexts.

4. Study of the relationship between Body Mass Index (BMI), liver enzymes...
2

Nashwan Majeed Ali Al-Gburi*
DNA Research Center, University of Babylon, Hillah-Najaf Street, Babylon state, 51001, Iraq
58-60
http://doi.org/10.67564/IRASSJMS.v3.i8.0184

The widespread consumption of energy drinks has become common among different segments of society, especially among young people, due to their association with increased overall physical activity. The general effect of these drinks is attributed to their content of active ingredients such as caffeine, various sugars, taurine, as well as some herbal extracts. This study aimed to evaluate the potential effects of energy drinks on liver enzymes and kidney function. The study was conducted on 30 volunteers (24 males and 6 females). Information about the participants was collected using a specially designed questionnaire to determine whether they had any previous disorders affecting liver or kidney function, Blood samples were collected from each participant two hours after consuming energy drinks. The samples were transported in cooled containers to the Physiology Laboratory for serum separation and analysis. The obtained results were statistically analyzed using SPSS software, and mean comparisons were performed using the T-test, The results showed that most measured parameters were not significantly affected by the consumption of energy drinks, except for urea levels, which were significantly elevated. Conclusion: The findings suggest that the effects of energy drinks on liver and kidney cells and functions may be cumulative. This indicates that excessive and acute consumption of these beverages may have a negative impact on liver and kidney enzyme activity.





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