Professionalism and Ethics of Accounting in Financial Reporting: An Overview of Nigerian Scenerio

This paper focuses on evaluating the concept of professionalism and ethics of accounting standards on the quality of financial reports in Nigeria. To achieve this objective, data was collected from primary and secondary sources. Questionnaires were distributed with the use of simple random sampling technique in selecting a sample size of 75, consisting of accountant and auditors and relevant data obtained. Accounting ethics was measured with professional independence and professional competence, while financial reporting quality was measured using the qualitative attribute of dependability and understandability. Ordinary Least Square was utilised to develop a theoretical equation model to test the formulated hypotheses. Understandability was significant at 5% level in associating with both competence and independence respectively. Reliability was found to be significant at 5% level, only with independence. On the basis of these findings, therefore, it was recommended that corporate bodies should establish ethics compliance department to enhance the enforcement of ethical compliance in the various economy institutions

Theoretical Review of the Impact of Fiscal Deficits on Economic Growth in Nigeria

The growth and persistence of fiscal deficits in both the industrialized and developing countries has brought the issue of fiscal deficits into sharp focus. Over the last decade, the growth impact of fiscal deficits has generated large volume of both theoretical and empirical literature. Despite the lofty place of fiscal policy in the management of the economy, the Nigerian economy is yet to come on the path of sound growth and development. The behaviour of fiscal deficits in Nigeria has followed unsteady pattern, assessing the significance of the policy deficits. The actualization of sustainable economic growth is more imperative such that the country is working towards achieving the sustainable development goals. The paper adopted a descriptive method to show the trend of fiscal elements in Nigeria with the aim of determining the relationship between the variables specified. The paper concludes that fiscal operation is ineffective in providing the needed macroeconomic environment for sustainable growth. This paper further suggests that powerful pro-stability stakeholders strong enough to challenge government fiscal recklessness will need to emerge for sustainable and progressive development to be attained at all levels

Cretan Amphorae from Albania (IV – VII Century AD)

Archaeological excavations carried out in the recent decades in many sites of Albania have enriched the repertory of east Mediterranean amphorae dated from 4th – 7th century. The results obtained provided significant evidence on their typology, distribution, chronology and their origin. These discoveries have stressed the importance and the role of our territory during this specific historical period, marked by the initiative of the emperor Justinian I (527 – 565) for the restoration of the lost territories of the empire. The presence of east – Mediterranean amphorae is attested in numerous urban centers and religious building such as the cities of Butrint, Onchesmos, and the monument of 40 Saints, Durres, Shkodra and Lezhë; also a significant number comes from the contribution of the subaqueous investigations across the Albanian coastline, mainly in the area between the Bay of Vlora and Saranda and the exploration conducted in the Bay of Durrës. A small quantity of this category of amphorae is represented by fragments found during the excavations in other minor archaeological sites. Because of their relatively modest representation in the Mediterranean contexts, different types of east – Mediterranean amphorae, which show a remarkable presence in our territory, have been subject of individual studies, as in the case of the LRA 10 (Adamsheck RC 22) and the study devoted to the LRA 8 (Samos Cystern Type).Keywords: Cretan amphora, Albanian coastline, exploration, archaeological sites, etc

The Role of Classroom Observation, Its Impact on Improving Teacher's Teaching Practices

Classroom observations are part of any classroom environment. Observations are part of a teacher's entire career, regardless of whether they are part of routine supervision or monitoring by school leaders. Providing a positive critical framework for evaluating one's practice, improving skills and developing strengths can be considered advantages of conducting classroom observation. At worst, they can create stress and test the confidence of the person being observed. Teacher observation is one step in the process of identifying changes that teachers may want to make. Measuring Teacher Professional Growth Observation requires specific tools that align with the professional growth and effectiveness framework. These tools facilitate the observations of the Head of the school, and bring the documentation protocol to collect the data during the observations. The analysis of teaching observation relies on structured national and international instruments. The aim of the study is to analyze teachers' perception of standardized classroom observation tools. Methodology used: the main instrument of data collection is the questionnaire, focusing on the collection of quantitative and qualitative data. The survey questionnaire for the interviewed teacher consisted of six questions to know their perception of the observation tools and process in class, choosing the answer in the desired column based on the Likert scale (strongly agree, agree, disagree, strongly disagree). Statistical analysis used Microsoft Excel in tabulating and analyzing the data collected. The study concluded that a standardized classroom observation tool serves as a guide for teachers to evaluate their performance and plan for their improvement, thereby increasing teacher preparation and competence. Results and relevant recommendations for professional development accompany the paper.&nbsp

Analyzing Hotel Management from the Perspective of Management and Employees, and Their Impact on Tourist Satisfaction with Hotel Services in Kosovo

Case study: 5 star Hotel’s in Kosovo The impact of the professional management of the Hotelier sector by the management and the positive climate created by the workers has had a very positive positive impact on their performance at work, their satisfaction with the workplace and their motivation.   This has affected the high satisfaction of tourists with the services provided by the latter.  The survey involved a total of 21 managers and 100 employees, while 200 tourists were also surveyed where their satisfaction was measured. The research was conducted in the top 4 Hotels in Kosovo over a period of 2 months, were data performed by using SPSS (version 25), and correlation and regression were used to confirm the hypotheses. On the other hand, demographic data are presented by number of participation and their percentage. The results show that managers' motivation and employee satisfaction have a positive impact on enhancing employee performance ( rho=.361**, p value =.001).  On the other hand in the second hypothesis The selection and selection of managers has a positive impact on the motivation of Hotel Managers.  ( rho=.208*, p value =.049 ) and in the third hypothesis Hotel Workers performance depends directly on the training provided by the hotels themselves and their selection and selection at work.  ( R=.330, p value = .007 Finally we say that proper management has a significant impact on the working climate of the hotels and affects the performance of the employees, and this performance is reflected in the satisfaction of the tourists with the services.&nbsp

Simulating Public Administration Crisis: A Novel Generative Agent-Based Simulation System to Lower Technology Barriers in Social Science Research

This article proposes a social simulation paradigm based on the GPT-3.5 large language model. It involves constructing Generative Agents that emulate human cognition, memory, and decision-making frameworks, along with establishing a virtual social system capable of stable operation and an insertion mechanism for standardized public events. The project focuses on simulating a township water pollution incident, enabling the comprehensive examination of a virtual government's response to a specific public administration event. Controlled variable experiments demonstrate that the stored memory in generative agents significantly influences both individual decision-making and social networks. The Generative Agent-Based Simulation System introduces a novel approach to social science and public administration research. Agents exhibit personalized customization, and public events are seamlessly incorporated through natural language processing. Its high flexibility and extensive social interaction render it highly applicable in social science investigations. The system effectively reduces the complexity associated with building intricate social simulations while enhancing its interpretability.Comment: 12 Pages, 14 figures. This paper was submitted to IEEE TCSS on November 12, 202

Socioeconomic and Cost - Effective on Deforestation Compliancy Policies as Oppose to Pure Deterrence Model of Regulatory Compliance

This paper analyzes the causes of regulatory compliance using traditional deterrence variables and potential moral and social variables. Selfreported data was used to assert the objective of this write-up. A group of persistent violators react neither to normative aspects nor to traditional deterrence variables, but systematically violate the regulation and use bribes to avoid punishment. From the results, it was also indicated that tree hunters adjust their violation rates with respect to changes in the probability of detection and punishment, but they also react to social and legitimacy variables. It is recommended that if the on-going deforestation, forest depletion and degradation are to be curbed, it is essential to have proactive and forward-looking policies anticipating social, economic and environmental changes to guide the development of the forest sector. Social influence plays a significant role in everyday social exchange-the body of empirical evidence demonstrates that the pure deterrence model of regulatory compliance, which focuses primarily on the certainty and severity of sanctions as key determinants of compliance, provides a partial explanation of compliance behaviour

Socio – Economic and Financial Efects of Kidnapping in Birnin Gwari Local Governmant Area of Kaduna State

This paper focuses on the socio-economic and financial effects of kidnapping in BirninGwari Local Government Area of Kaduna State, Nigeria. Structured questionnaires were used to collect data from the study area. The data obtained were analyzed using descriptive statistics and inferential statistics. Chi-square (χ2) statistic was used to test the hypothesis. This study revealed that kidnapping has a significant effect on the socio-economic activities of the study area (χ2=13.849a, α=3, p-value=0.003). To enhance the reduction in the rate of kidnapping, the government needs to provide job opportunities for the youth, train the security agencies, and provide them with the necessary equipment to fight crime, especially kidnapping, in the country. The individual community should also form an active vigilante group or any other form of informal crime control mechanism to support the effort of the police to improve the level of security in the society. There is need for improved sensitization and collaboration between the security agencies and the community and all sections of society to pass the message of safety to Nigerians on the importance of reporting suspicious behaviour to the police and other security agencies

Socio – Economic and Financial Efects of Kidnapping in Birnin Gwari Local Governmant Area of Kaduna State

This paper focuses on the socio-economic and financial effects of kidnapping in BirninGwari Local Government Area of Kaduna State, Nigeria. Structured questionnaires were used to collect data from the study area. The data obtained were analyzed using descriptive statistics and inferential statistics. Chi-square (χ2) statistic was used to test the hypothesis. This study revealed that kidnapping has a significant effect on the socio-economic activities of the study area (χ2=13.849a, α=3, p-value=0.003). To enhance the reduction in the rate of kidnapping, the government needs to provide job opportunities for the youth, train the security agencies, and provide them with the necessary equipment to fight crime, especially kidnapping, in the country. The individual community should also form an active vigilante group or any other form of informal crime control mechanism to support the effort of the police to improve the level of security in the society. There is need for improved sensitization and collaboration between the security agencies and the community and all sections of society to pass the message of safety to Nigerians on the importance of reporting suspicious behaviour to the police and other security agencies

Rethinking Heterolocalism: The Case of Place-Making among Albanian-Americans

The theory of heterolocalism explores how immigrants connect to their new setting without clustering among co-ethnics. This research explores the role that Albanian-American organizations in Chicago and New York have in immigrant place-making and building a sense of community through semi-structured interviews and participant observation. The focus on institutions shifts the discourse from individual behaviors to networks. The Albanian case study is used to argue that segmented heterolocalism is more nuanced and thus describes the sociospatial behavior of immigrants in a way that resonates more closely with immigrants and incorporates their sense of community in a place