Environmental Liability Accounting and Disclosure in Emerging Economies: Evidence from Nigeria under IFRS Sustainability and GRI Frameworks

Environmental liabilities have become financially material determinants of industrial value, yet evidence from emerging economies remains conceptually fragmented and empirically under-theorised. Despite Nigeria’s formal adoption of IFRS-based reporting and alignment with the IFRS Sustainability Disclosure Standards (IFRS S1 and S2) Read More …

CONSTRUCTION OF MINI-LATHE MACHINE TO ENHANCE TEACHING AND LEARNING OF WOODWORK TECHNOLOGY IN FEDERAL COLLEGE OF EDUCATION TECHNICAL, EKIADOLOR, EDO STATE.

The study examined the construction of mini-lathe machine to enhance teaching and learning of woodwork technology in federal college of education technical, ekiadolor, Edo state. The need for this arose from the inadequacy of modern instructional equipment in technical institutions, Read More …

Systemic Intelligence in Management and Entrepreneurship: An Integral Analysis of Knowledge, Human Capital, Technology, and Sustainable Transformation

This article develops an integral and systemic analysis of contemporary management and entrepreneurship, interpreting them as interconnected processes of knowledge creation, human capital development, technological transformation, and sustainable governance. Departing from reductionist approaches that isolate economic efficiency, innovation, or technology Read More …