Forensic Dispute Resolution and Auditing Efficacy on Fraud Prevention in Public Agricultural Sector in Nigeria

Fraud in Nigeria’s public agricultural sector poses significant threats to economic sustainability, food security, and sectoral development. This study investigates the efficacy of forensic dispute resolution and forensic auditing in preventing fraud within the sector. Using a descriptive survey design, data were collected from staff within the Department of Finance and Accounts at the Federal Ministry of Agriculture Headquarters in Abuja. A total of 384 valid responses were analyzed using the Partial Least Square Structural Equation Model (PLS-SEM). Findings reveal that forensic dispute resolution and forensic auditing significantly impact fraud prevention, with forensic dispute resolution demonstrating a stronger influence. Challenges such as weak regulatory enforcement and cash-based transactions hinder fraud detection, necessitating the adoption of digital payment systems and blockchain technology. The study recommends enhanced forensic capacity-building, inter-agency collaboration, and stringent regulatory frameworks to improve financial integrity. The findings provide empirical evidence for policymakers and regulatory agencies to develop robust fraud prevention mechanisms in Nigeria’s agricultural sector

Body as Medium: Exploring Body Images in Urban India (A Study on Hyderabad Tattoo Culture)

Body, as a medium, has been carrying multiple artefacts on its surface ever since its very existence. Despite the emergence of various forms of media that open new possibilities to decipher meanings associated to a text, body has a significant role in being an open medium to imprint messages and actively participate in conferring meanings to the world. Body is not just a matter and substance, but a medium that generates and carries messages; a vehicle to transport information. Tattooing the body to permanently deploy the messages on its surface as an act of marking identity, social status, cultural symbol is a practice since civilization. The reappearance and penetration of the historically stigmatised tattooed bodies into the mainstream from the last quarter of the 20th century reminds to recognize body as a valuable and a preferred medium to communicate a message. Considering urban spaces as super spreaders of the body modification, the phenomenal growth of the tattoo parlours in the past one and half decade in India is an area hardly explored. My paper focuses on how body in producing messages in the form of tattoos. The methodology includes focus group discussions with the tattoo artists and informal interviews with the tattoo consumers

Islamic Banking in Bangladesh: Trends and Insights

Islamic banking in Bangladesh has become an essential component of the financial system, witnessing consistent growth over time and transforming the country’s financial sector through Shariah-compliant banking practices. This paper examines key trends, market performance, and the contributions of Islamic banking to economic development. This study also provides a literature review on the evolution of Islamic banking, consistent growth with customer perception and concludes with insights into challenges facing the industry. This paper also shows the contribution of Islamic banking towards financial inclusion, economic development, and poverty reduction. This study further provides valuable insights into the role of Islamic finance in Bangladesh’s economic landscape by examining the performance of Islamic banking in the country

A Study on Role of Ethics in Contemporary Businesses in Indian Context

Ethics is derived from the Greek word ‘ethos’ which means a person’s fundamental orientation toward life. In the 21st century, business has transformed from irresponsibility to more ethical responsibility. Managers in organizations face ethical issues every day of their working lives. The Organisations being Ethical in their every function is pretty much essential. The Business Ethics leads to effective business execution. There are opportunities of the experiences like Scams, frauds etc., all these are resultants of missing the adherence to Ethical practices. The Indian Value system has response to every adversity and cultural disturbances at the Organisations. The start-ups today need to adopt the distinguished Indian Ethos & adopt business ethics so as to sustain & achieve the business goals. Indian ethos is the hidden power behind the success of the Organisation. Ethics should not be limited to the mission statement, objectives and rules and regulations, but should be a pervasive influence in the company\u27s culture and among its employees. This research paper hereby aims to understand the significance of ethics in today’s modern business world, study the role of ethics contributing to business with respect to Indian context, understanding the challenges persisting in organizations while adopting ethical practices, describe ethical practices of various organizations pertaining to the areas of significance, roles & challenges on ethical perspective & to further assess & contribute a recommendary model adopting ethical practices. The study encapsulates the domain of role of ethics in organizations. The inferences are limited to the observation & understanding of the Researchers. Hence the results are indicative in nature rather exhaustive

Institutional Foundations of Decentralized Planning in Kerala

With the goal of empowering local self-governments and promoting inclusive development throughout the state, decentralized planning has become a fundamental component of Kerala’s governance. Kerala\u27s distinctive institutional architecture and participatory model have drawn attention to its decentralization strategy, especially under the People\u27s Planning Programme. The purpose of this study is to examine how local governance has changed in Kerala, examine the institutional processes that have influenced decentralized planning, and perceive the function of the People\u27s Planning Program in this regard.The study aims  to investigate and evaluate Kerala\u27s different local governance phases. Additionally, it conducts an extensive examination of the state\u27s decentralized planning system, paying special attention to the People\u27s Planning Program. The success of Kerala\u27s decentralized planning model in enabling local self-governments through the devolution of authority, resources, and functions is well known. Participatory and needs-based development have been made possible by the substantial budgetary finances that have been transferred to local entities. Governance has been reinforced by important reforms such greater public participation, transparency, responsibility, and technical assistance. Kerala has established itself as a model for other states because to this strategy, which has enhanced service delivery, decreased poverty, and promoted inclusive growth

A Comprehensive Review of Key Competencies for Educators in Advancing Distance Learning in Higher Education

This literature review investigates the essential competencies that educators must possess to improve distance learning in higher education institutions. The analysis encompasses a range of research articles, pinpointing critical skills in pedagogy, technology, design, management, and communication. The results underscore the significance of these competencies in fostering an enhanced learning experience for students in an online setting. By acquiring and refining these skills, educators can adeptly manage the shift to distance learning and promote positive outcomes for students in higher education

Valuing Household Preference for Functional Features of Solid Waste Management: A Hedonic Pricing Analysis

Solid waste management has become increasingly important, highlighting the need for active civic participation in preserving environmental quality. This study investigates household willingness to pay for various features of a hypothetical solid waste management project using the hedonic pricing method. The project incorporates multiple components, including the provision of a clean environment, safe drinking water, mosquito and rodent control, waste recycling for gas production, and the construction of a controlled landfill with an extended lifespan. These features are categorized into three functional types: problem abandonment, compensatory interventions, and alternative waste disposal mechanisms. By estimating the willingness to pay for each feature, the study captures the implicit value placed by individuals on different aspects of waste management. The results reveal that households’ willingness to pay is high for the problem of abandonment for safe drinking water and environmental quality features, reflecting public preference for interventions that directly affect daily well-being. The findings offer valuable insights for policymakers in designing sustainable, citizen-responsive waste management systems and supporting evidence-based prioritisation of project components in urban environmental planning

A Study on “Role of Microfinance in Transforming Rural Economies" with Reference to Bangalore Rural

Microfinance has develop a vital device for fostering economic expansion in rural areas by addressing the financial needs of underserved communities. This study examines the role of microfinance in transforming rural economies, with a focus on Bangalore Rural, highlighting its impact on income generation, entrepreneurship, and women empowerment. Through small loans, savings mechanisms, and financial literacy programs, microfinance institutions (MFIs) have enabled marginalized populations to overcome barriers to economic participation. Primary data collected from structured interviews with beneficiaries and secondary analysis of MFI reports reveal significant improvements in household income, reduced reliance on informal credit sources, and increased self-employment opportunities. Women, in particular, reported enhanced financial decision-making power and confidence, showcasing the potential of microfinance in promoting gender equity. Despite its benefits, microfinance faces challenges such as high interest rates, limited repayment capacities, and restricted access in remote areas, highlighting the need for policy interventions to regulate costs, improve financial literacy, and extend service coverage. This study emphasizes the crucial role of microfinance in reducing poverty, promoting inclusive growth, and supporting sustainable livelihoods in rural economies. It offers actionable insights for policymakers, microfinance institutions (MFIs), and development practitioners seeking to harness microfinance as a catalyst for comprehensive rural transformation

Indian Development Strategy: From Planning to Reforms

The first four decades of development strategy in India was characterized by the heavy regulation of the economy by the government. It was believed that the private sector in the economy either did not have the resources or the capacity and will to take on the big development projects needed to initiate development in a stagnant economy in the 1950s. However, by the late 1980s it was realized that the policies were not working and like many other countries India too switched gears from a Planned economic model to a one based on the primacy of the Markets and the private sector. The government, since the 8th Five Year Plan to the 12th Five Year Plan moved from a heavy-handed economic planning to an Indicative Planning. The centrality of the growth process is now well established in the development literature and the policy circles. Economic growth is now considered to be the primary driver of the development process with the state playing a redefined in the economy since the 1990s. The current development strategy combines a fine balance between the state and the market

Emotional Intelligence and Gen Z’s Insurance Choices

A lack of industry engagement with this tech-savvy but emotionally complex group is evident in the case that only 28% of Gen Z have insurance. This study examines the ways in which trust-building, emotional regulation, and tailored strategies can increase insurance uptake. Using both theoretical and empirical analysis, it looks at how Gen Z\u27s insurance mindset and emotional intelligence (EI) match up. Trust and awareness are increased by EI-focused tactics like sympathetic communication and customised financial responses. Insurers can boost adoption and promote sustained engagement by attending to Gen Z\u27s emotional needs and digital preferences