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The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.

The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests.

The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas.

The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion.

The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education.

The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education.

The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.

The impact of potassium permanganate (KMnO₄) treatment on the tensile strength of an alkali-treated pineapple leaf fiber (PALF) reinforced with tapioca-based bio resin (cassava starch) was studied.

The PALF was exposed to sodium hydroxide (NaOH) treatment in varying concentrations of 2.0, 3.7, 4.5 and 5.5g prior to the fiber treatment with KMnO₄. The treated and untreated PALFs were reinforced with tapioca-based bio resin. Subsequently, they were subjected to Fourier transform infrared (FTIR) and tensile test analysis.

The FTIR analysis of untreated PALF revealed the presence of O-H stretch, N-H stretch, C=O stretch, C=O stretch and H-C-H bond. The tensile test result confirmed the highest tensile strength of 35N from fiber that was reinforced with 32.5g of cassava starch and treated with 1.1g of KMnO₄. In comparison, the lowest tensile strength of 15N was recorded for fiber reinforced with 32.5g of cassava starch without KMnO₄ treatment.

Based on the results, it could be deduced that despite the enhancement of bioresin (cassava starch) towards strength-impacting on the fibers, KMnO₄ treatment on PALF is very vital for improved tensile strength of the fiber when compared to untreated fibers. Hence, KMnO₄ treatment on alkali-treated natural fibers preceding reinforcement is imperative for bio-based fibers.

The purpose of this paper is to explain why the high quality cassava flour (HQCF) value chain in Nigeria has not performed as well as expected. The specific objectives are to: analyse important sources of uncertainty influencing HQCF value chains; explore stakeholders’ strategies to respond to uncertainty; and highlight the implications of different adaptation strategies for equity and the environment in the development of the value chain.

The authors used a conceptual framework based on complex adaptive systems to analyse the slow development of the value chain for HQCF in Nigeria, with a specific focus on how key stakeholders have adapted to uncertainty. The paper is based on information from secondary sources and grey literature. In particular, the authors have drawn heavily on project documents of the Cassava: Adding Value for Africa project (2008 to present), which is funded by the Bill & Melinda Gates Foundation, and on the authors’ experience with this project.

Policy changes; demand and supply of HQCF; availability and price of cassava roots; supply and cost of energy are major sources of uncertainty in the chain. Researchers and government have shaped the chain through technology development and policy initiatives. Farmers adapted by selling cassava to rival chains, while processors adapted by switching to rival cassava products, reducing energy costs and vertical integration. However, with uncertainties in HQCF supply, the milling industry has reserved the right to play. Vertical integration offers millers a potential solution to uncertainty in HQCF supply, but raises questions about social and environmental outcomes in the chain.

The use of the framework of complex adaptive systems helped to explain the development of the HQCF value chain in Nigeria. The authors identified sources of uncertainty that have been pivotal in restricting value chain development, including changes in policy environment, the demand for and supply of HQCF, the availability and price of cassava roots, and the availability and cost of energy for flour processing. Value chain actors have responded to these uncertainties in different ways. Analysing these responses in terms of adaptation provides useful insights into why the value chain for HQCF in Nigeria has been so slow to develop.

Recent developments suggest that the most effective strategy for the milling industry to reduce uncertainty in the HQCF value chain is through vertical integration, producing their own cassava roots and flour. This raises concerns about equity. Until now, it has been assumed that the development of the value chain for HQCF can combine both growth and equity objectives. The validity of this assumption now seems to be open to question. The extent to which these developments of HQCF value chains can combine economic growth, equity and environmental objectives, as set out in the sustainable development goals, is an open question.

The originality lies in the analysis of the development of HQCF value chains in Nigeria through the lens of complex adaptive systems, with a particular focus on uncertainty and adaptation. In order to explore adaptation, the authors employ Courtney et al.’s (1997) conceptualization of business strategy under conditions of uncertainty. They argue that organisations can assume three strategic postures in response to uncertainty and three types of actions to implement that strategy. This combination of frameworks provides a fresh means of understanding the importance of uncertainty and different actors’ strategies in the development of value chains in a developing country context.

The efficiency of each of an organization’s individual workers determines its effectiveness. The study aims to explore the relationship between human resource management (HRM) practices and organizational effectiveness with employee performance as a mediating variable.

Data were collected from 800 police officers in the Greater Accra and Tema regions. The data were supported by the hypothesized relationship. Construct reliability and validity was established through confirmatory factor analysis. The proposed model and hypotheses were evaluated using structural equation modeling.

The results show that career planning and employee performance were significantly related. Self-managed teams and employee performance were shown to be nonsignificantly related. Similarly, performance management and employee performance were shown to be nonsignificantly related. Employee performance significantly influenced organizational effectiveness. The results further indicate that employee performance mediates the relationship between HRM practices and organizational effectiveness.

The generalizability of the findings will be constrained due to the research’s police service focus and cross-sectional data.

The study’s findings will serve as valuable pointers for the police administration in the adoption, design and implementation of well-articulated and proactive HRM practices to improve the abilities, skills, knowledge and motivation of officer’s to inordinately enhance the effectiveness of the service.

By evidencing empirically that employee performance mediates the relationship between HRM practice and organizational effectiveness, the study extends the literature.

Ensuring quality is one of the most significant challenges in microtask crowdsourcing tasks. Aggregation of the collected data from the crowd is one of the important steps to infer the correct answer, but the existing study seems to be limited to the single-step task. This study aims to look at multiple-step classification tasks and understand aggregation in such cases; hence, it is useful for assessing the classification quality.

The authors present a model to capture the information of the workflow, questions and answers for both single- and multiple-question classification tasks. They propose an adapted approach on top of the classic approach so that the model can handle tasks with several multiple-choice questions in general instead of a specific domain or any specific hierarchical classifications. They evaluate their approach with three representative tasks from existing citizen science projects in which they have the gold standard created by experts.

The results show that the approach can provide significant improvements to the overall classification accuracy. The authors’ analysis also demonstrates that all algorithms can achieve higher accuracy for the volunteer- versus paid-generated data sets for the same task. Furthermore, the authors observed interesting patterns in the relationship between the performance of different algorithms and workflow-specific factors including the number of steps and the number of available options in each step.

Due to the nature of crowdsourcing, aggregating the collected data is an important process to understand the quality of crowdsourcing results. Different inference algorithms have been studied for simple microtasks consisting of single questions with two or more answers. However, as classification tasks typically contain many questions, the proposed method can be applied to a wide range of tasks including both single- and multiple-question classification tasks.

Although technology is a defining characteristic of distance education, assessment of the applicability of such resources in knowledge dissemination is greatly warranted to ensure effectivity. Hence, the purpose of this study was to assess the viability of a novel tool in teaching practical chemistry online.

Here, a resource named “virtual chemistry lab space” (VCLS), which allowed the learners to virtually engage in practical activities, was administered among learners enrolled in a practical chemistry course at the Open University of Sri Lanka and feedback was collected to ascertain the learner perception on the resource.

In total, 76% of respondents indicated familiarity with the VCLS, while 59% indicated that they were interested in engaging in activities provided through this resource during the pandemic lockdown. Also, 70% indicated that the VCLS was helpful to understand the course content during the pandemic period, while 82% indicated that they are likely to use it in the future.

The prevalent problems related to using the VCLS were lack of Internet access, physical interactions and time. However, the overall opinion on the VCLS was notably positive, while a majority indicated that flexibility to the learners, access to learning resources and use of technology in education will improve due to the use of this novel tool.

Online course delivery has been greatly restricted to areas of education where distant delivery could be easily adopted while it is seldom found in areas such as practical chemistry. Hence, the study indicates novelty and notable originality within the ODL system.