Assessing the Impact of COVID-19 on Tourist Resorts in Calabar Municipality, Cross River State, Nigeria

Victoria Ebong Nkebem; Njoku Raymond Amanze; James, Runyi Daniel; Mbu, Theresa Azin; Imanyi Victor Ushie; Florence Patrick Ebiowei; Ogar Angela Andornimye; Okorie Jenefail Paul; Ekpenyong Kingsley Bassey PDF

The study investigated the effects of the COVID-19 pandemic on tourist resorts within Calabar Municipality, Cross River State, Nigeria. Specifically, the research sought to identify the tourism facilities and recreational activities available in the selected resorts and to evaluate the pattern of visitor patronage before and during the pandemic period. Data for the study were gathered through the administration of questionnaires and the use of observational checklists. A hypothesis was formulated to determine whether any significant variation existed in visitor arrivals prior to and during the COVID-19 outbreak. The findings indicated noticeable differences in the level of tourist patronage and revenue generated across the resorts during the two periods under review. The study further revealed that reduced customer turnout, decline in revenue, and workforce downsizing were among the major difficulties faced by resort operators during the pandemic. Based on these findings, the study recommended that resort managers should make adequate financial provisions to support staff welfare and minimize job losses during periods of crisis. It also suggested that the government should strengthen security measures within tourist destinations to ensure the protection of both employees and visitors.

Remittance, Foreign Exchange Volatility and Economic Innovation: The Role of Corporate Governance and Financial Reporting in Nigeria's Financial Sector

Oyakhiromhe Bamidele Agbadua; Ebisi Njideka Lilian PDF

In Nigeria, where remittances have become a vital lifeline for millions of households and the broader economy, persistent foreign exchange unpredictability continues to create uncertainty for businesses and investors alike. Remittances inflows and FX swings, intersect with economic innovation in the Nigerian financial sector, in this study, we examine the extent to which strong corporate governance and high-quality financial reporting can help turn challenges into opportunities. Using a mixed-methods approach that combines qualitative insights from secondary literature and policy documents with quantitative multiple linear regression models, the study finds that remittances serve as a relatively stable source of foreign capital that fuels innovation in fintech, digital banking, and payment solutions. However, sharp exchange rate fluctuations often disrupt planning and investment, while firms with robust corporate governance and reliable financial reporting are better positioned to absorb shocks and channel remittance flows into innovative products and services. The findings highlight that good governance and transparent reporting act as important cushion and facilitators. They enhance confidence among stakeholders, improve access to capital, and encourage the kind of strategic risk-taking that drives meaningful economic innovation. In a sector often criticised for non-transparency and weak oversight, this research reiterates the practical value of strengthening institutional quality. Furthermore, the study offers timely insights for policymakers, regulators, and bank executives in Nigeria and other remittance-dependent emerging markets, reinstating that improving corporate governance and financial reporting is not just a compliance issue, it is a strategic lever for building resilience and fostering innovation in turbulent economic conditions.  

Drying Kinetics and Mathematical Modeling of Thermally Dehydrated, Pre-Treated Sweet Potato Chips

Ebisi Ebuka Promise (M.Eng); Prof. Eje Brendan Ekete ; Itodo Agatha Chizoba (M.Eng) PDF

Drying is a key method for preserving agricultural products. It slows down the growth of microbes and extends shelf life by lowering internal moisture. This study looked into the drying process of sweet potato chips using three different pre-treatment methods: standard chipping (Control, T1), 20% citric acid soaking (T2), and thermal blanching (T3). The samples were dried with a solar dehydration system, and we measured their weight loss over time until they reached a stable state. We then fitted the moisture ratio data to three well-known thin-layer drying models: Newton, Henderson and Pabis, and Page, using non-linear least squares regression in Python. The results showed that all samples displayed a falling-rate drying pattern, with internal mass transfer being the main factor that slowed the process. The sample soaked in citric acid (T2) lost moisture the fastest and had the lowest final weight due to changes in the cell structure. In contrast, blanching (T3) initially slowed down moisture loss because of surface starch gelatinization, but stabilized dehydration rates later on. Our statistical analysis found that the Page model gave the best fit for all pre-treatments, achieving the highest Coefficient of Determination (> 0.992) and the lowest Root Mean Square Error (RMSE < 0.016). In conclusion, while citric acid soaking delivers better efficiency, thermal blanching helps preserve quality more effectively. The results confirm that semi-empirical models, especially the Page equation, work well for simulating the solar dehydration of pre-treated starchy tubers.   

Asset Structure, Managerial Ownership and Growth Opportunity Against Capital Structure and Profitability as Moderation

Muhlis; Mansyur Ramly; Masdar Mas,ud; Junaidin Zakaria PDF

This research was carried out with the objective (1). To find out and analyze the influence of Ambidextroous Leadership, HR Orchestration, and Bureaucratic Isomorphism on Adaptation Capacity in City Regency Governments in South Sulawesi. (2). To find out and analyze the influence of Ambidestrous Leadership, HR Orchestration, and Bureaucratic Isomorphism on Organizational Resilience in City Regency Governments in South Sulawesi. (3). To find out and analyze the influence of Adaptation Capacity on organizational resilience in City Regency Governments in South Sulawesi (4). To determine the Influence of Ambidextroous Leadership, HR Orchestration, and Bureaucratic Isomorphism on Organizational Resilience through Adaptation Capacity in City Regency Governments in South Sulawesi. Data collection was conducted using a questionnaire of 384 respondents, with the data analysis method used in this study being descriptive analysis and SEM (structural Equation Modeling) analysis with the help of the AMOS program. The results of the study show that (1). Ambidextroous Leadership, HR Orchestration, and Bureaucratic Isomorphism have a positive and significant effect on the adaptation capacity of city district governments in South Sulawesi (2). Ambidextrous leadership has a direct effect on the organizational resilience of the city district government in South Sulawesi. (3). HR orchestration, and Bureaucratic Isomorphism have a direct positive effect on organizational resilience. 4). Adaptation capacity has a significant effect on organizational resilience. (5). Ambidextroous Leadership, HR Orchestration, and Bureaucratic Isomorphism have a positive and significant effect on organizational resilience through adaptation capacity.  

Community-Based Adaptation Financing Models: Exploring Green Taxes and Public-Private Partnerships in Nigeria

Benjamin Okezie Kalu (PhD), Ugonna Obi-Emeruwa (PhD) PDF

This study investigates the potential of community-based adaptation financing models, specifically green taxes and public-private partnerships (PPPs), to address climate adaptation challenges in Nigeria. Employing a qualitative research design, the study analyses institutional frameworks, financial mechanisms, and community engagement strategies to evaluate their effectiveness in mobilizing resources for climate resilience. Data were collected through document analysis, key informant interviews with 25 stakeholders from government, private sector, and local communities, and thematic analysis to identify patterns and insights. Findings reveal that Nigeria faces significant barriers in accessing international climate funds, including weak institutional frameworks, limited technical capacity, and over-reliance on external aid. However, innovative domestic financing solutions such as green taxes and PPPs offer transformative pathways to bridge funding gaps and enhance local adaptive capacity. Green taxes incentivize sustainable practices while generating revenue for adaptation initiatives, promoting environmental stewardship. PPPs leverage private sector capital, innovation, and operational efficiency alongside public sector oversight to implement large-scale adaptation projects in critical sectors such as agriculture, water management, and renewable energy. The study underscores the importance of integrating indigenous knowledge and participatory decision-making processes to ensure context-specific and inclusive adaptation strategies. It also identifies structural reforms, including policy incentives and robust regulatory frameworks, as essential to unlocking the full potential of these financing mechanisms. By fostering multi-stakeholder collaboration and embedding adaptation initiatives within local governance structures, Nigeria can create resilient and equitable climate action systems. The study concludes by advocating for a holistic approach that combines innovative financing, institutional strengthening, and inclusive stakeholder engagement to advance Nigeria’s climate resilience. These findings provide actionable insights for policymakers, practitioners, and stakeholders seeking to address climate adaptation challenges through sustainable and community-driven solutions.  

Development of Learning Organisation Model for Survival of Quantity Surveying Firms in Nigeria

Nagya Saidu Kudu , Anifowose O. Maroof , Wasiu Adeniran Ola-Awo & Oyewobi Lukman Oyekunle PDF

The survival of Quantity Surveying Firms (QSFs) in Nigeria has been undermined by rising competition, economic pressures, and the absence of an effective learning organisation model that promotes continuous learning and adaptability. This study develops and validates a context-specific Learning Organisation (LO) model for enhancing the survival of Quantity Surveying Firms (QSFs) in Nigeria. A quantitative, explanatory research design was adopted. Primary data were collected through a structured questionnaire administered to registered QSFs in Abuja and Kaduna, Nigeria. A total of 474 valid responses were analysed using SPSS and Smart PLS 3. Partial Least Squares Structural Equation Modelling (PLS-SEM) was employed to test hypothesised relationships and develop a predictive learning organisation model. The results reveal that learning leadership significantly influences learning organisation characteristics, while learning environment has a direct and significant effect on organisational survival. Learning organisation characteristics strongly predict firm survival and mediate the effect of leadership on survival outcomes. In contrast, learning processes show no significant direct influence on learning organisation characteristics. The validated model demonstrates strong explanatory power and predictive relevance. The study is limited by its cross-sectional design and focus on two major Nigerian cities, which may constrain wider generalisation. Future research could apply longitudinal approaches, test the model across other regions or professional service firms, and explore moderating effects such as firm size, digital maturity, or market conditions.  

Linking Sustainable Logistics Management to Environmental and Operational Performance: Evidence from Nigeria's Manufacturing Sector

Abdulsalam Kamara; Silas Ndace (PhD); Koroma, Fatmata Madiana PDF

Purpose: This study examines how sustainable logistics management (SLM) practices emissions reduction, resource efficiency, green packaging, and eco-friendly transportation affect both environmental and operational performance. It highlights implications for global supply chain competitiveness with a focus on emerging markets. Design/methodology/approach: Survey data from 412 supply chain professionals in manufacturing industries were analyzed using partial least squares structural equation modeling (PLS-SEM). SLM practices were assessed at strategic, tactical, and operational levels, and their effects on service quality, firm performance, and environmental outcomes were evaluated. Findings: Results show that SLM practices significantly improve environmental performance and moderately enhance operational performance. Firm performance mediates the SLM–environmental performance relationship, underscoring the interconnected roles of sustainability, service quality, and competitiveness in supply chains. Originality/value: This research extends the Resource-Based View (RBV) and Triple Bottom Line (TBL) perspectives to network-level sustainability. It offers actionable insights for managers in emerging and advanced economies on aligning logistics practices with global sustainability and performance goals.