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The purpose of this paper is to examine the medium‐term tenure option, in capital valuation terms, through an empirical study of 232 households in 39 tenement properties in Barkinsalle and Saukakahuta, two neighborhoods of Minna, Nigeria widely associated with poor households.

An empirical approach was used. Data were obtained through questionnaires from six real estate firms and 232 households in the study area. The tenancy statuses, rental values, contract rents, terms and durations of tenancies were some of the data elicited.

Using contemporary valuation techniques it was affirmed that a typical medium‐term lease from 2009 to 2018 would produce substantial capital value between N59,000.00 (US$393.33) and N90,000.00 (US$600.00).

This research is limited only to cases where profit rent advantages are clearly established. The institutional settings needed to sustain leasehold profit rents have to be identified.

Tenants need valuation advice on medium‐term leasehold rights with promises of profit rent advantages. There is need to sensitize both landlords and tenants as to the mutual benefits.

Properly harnessed, the capital value amount could support access to micro‐credit, an essential tool for sustainable fight against urban poverty, through some established financial institutions and special public agencies in Nigeria.

No previous study of Minna had verified, quantitatively and empirically, that medium‐term leases under the parameters empirically specified in the paper would produce such substantial capital values.

This study aims to design a compact filtering monopole antenna for 5G communication. The design is most suited for various applications within the frequency range of 2.2–3.8 GHz. It offers enhanced bandwidth and reasonable gain with wide-stopband performance.

A low-pass filter (LPF) of complementary split ring resonator (CSRR) with short-circuited stub lines is integrated with a compact defected coplanar waveguide fed truncated circular monopole ultrawideband (UWB) antenna. The reference UWB antenna etched on an FR4 substrate was coupled to the designed LPF to transform the UWB antenna into a wideband antenna. The effect of coupling is analyzed based on the real and imaginary responses of the terminal impedance (ZT) curve. Three short-circuited stub lines of asymmetric lengths are added to the CSRR LPF to suppress harmonics, thereby enhancing the stopband performance and impedance matching between the elements. The proposed filtering antenna is fabricated using a photolithography process, and the corresponding results are measured using a network analyzer (N9951A). The radiation parameters of the proposed filtering monopole antenna are tested in the anechoic chamber. The simulated/measured results are compared and are found in agreement with each other.

The proposed design suppresses 6.5f0 harmonics, resulting in wide stopband performance and increased gain selectivity at the transition edge. A peak suppression of −41 dB and an average suppression of −18 dB were attained throughout the stopband. An operating fractional bandwidth of 54.5%/143% with a peak gain of 3 dBi/5 dBi was obtained. The proposed filtering antenna supports 5G applications such as WiMAX, WLAN, n7, n38 IMT-E, n30 WCS, n40 TDD, n41 TDD, n48 TDD, n78 TDD and n90 TDD.

The proposed design is novel and compact and has a wide application in 5G communication. With the filter, the antenna operates in wideband, and without the filter, it operates in UWB. Besides, it offers enhanced stopband performance with high gain selectivity at the transition edge. Comparatively, a 50% improvement in bandwidth, 52% improvement in size reduction and 33% improvement in harmonic suppression are attained.

This study investigated the asymmetric effects of changes in policy uncertainty on real sector variables in Brazil, China, India and South Africa.

The study used the nonlinear autoregressive distributed lag (NARDL) modeling framework.

The results showed that both in the long run and short run, rising uncertainty not only increases consumer prices significantly in these economies, but also impedes aggregate and sectoral output growths, and deters investment, employment and private consumption. Contrary to economic expectation, the results also showed that in the long run, declining uncertainty impedes aggregate and sectoral output growths in these economies, and significantly hinders employment in South Africa and Brazil. This suggests that in the long run, economic agents in these economies somewhat behave as if uncertainty is rising. The authors also found significant asymmetric effects in the response of real sector variables to uncertainty both in the long run and short run, which justifies the choice of NARDL framework for this study.

The sample is limited to Brazil, India, China and South Africa. While Brazil, India and China are three of the most prominent large emerging market economies, South Africa is the largest emerging market economy in Africa.

To lessen the adverse effects of policy uncertainty observed in the results, there is need for sound institutions and policy regimes that can promote predictable policy responses in these economies so that policy neither serves as a source of uncertainty nor as a channel through which the effects of other shocks are transmitted.

Apart from using the NARDL framework to capture the asymmetric effects of policy uncertainty, this study also accounted for the sectoral effects of uncertainty in emerging markets.

From the heaps of garbage in street corners and highways, to blocked drains and obstructed waterways, Nigerian cities continue to bear marks of environmental degradation occasioned by the business activities of manufacturers. Globally, the picture is no less different as landfills, oceans and beaches bear indubitable testimonies of plastic pollution. While the manufacturers smile to the bank, governments and municipal authorities struggle with their meagre resources to combat the colossal burden of plastic pollution they generated in the course of creating wealth. The use of non-biodegradable materials such as polythene in product packaging is the primary driver of manufacturing-induced environmental degradation in Nigerian cities and other cities of the world. Recent developments in commerce in Nigeria, such as the emergence of the mobile supermarket, are responsible for the geometric increase in street filthiness in the country. Developing strategic alliances amongst Nigerian manufacturers or between manufacturers and municipal authorities is key in ensuring a healthy environment while doing business. However, such alliances must take a clue from the Traditional Ecological Knowledge (TEK) embodied in the environmental consciousness practised in local markets in Nigeria, hereafter referred to as the ‘market-place model’ for environmental stewardship. This model, when replicated in other economies across the globe, would significantly reduce the global burden of plastic wastes and the hazards they pose in the environment. Conscience repayment, provision of refuse collection points, recycling and green packaging are part of ways of operationalising this model in everyday business. Adopting the market-place model in building strategic alliances for environmental stewardship would afford Nigerian manufacturers, and indeed global manufacturers, financial and non-financial business benefits such as cost savings through eco-efficiency, enlightened self-interest and good corporate image.

This research chapter focuses on gender issues and women’s health concerns relevant to leprosy disease and their implications for leprosy control program in Southeast Nigeria. Four research questions guided the study, two of which were to ascertain the ways in which gender affect both awareness of leprosy and community support and post-treatment reintegration of persons affected by leprosy (PAL) into their communities.

A sample size of 1,116 adults drawn through cluster and random sampling methods were the study participants from whom quantitative data were collected via questionnaire. Qualitative data were generated through focus group discussion (FGD) among PAL, and in-depth interview (IDI) of both leprosy control staff, and other stakeholders purposively drawn from the area. The Statistical Package for the Social Sciences (SPSS) software was employed to process data, while frequency tables, bar charts, and chi-square were used to present, analyze, and test the hypothesis.

The study found that level of awareness about leprosy (which has several local names in the area) was relatively high (89.6%). However, significant differences exist in levels of awareness on leprosy between males and females. Also, men were perceived as less likely to comply with treatment instructions due to their gender roles of family economic upkeep. Males affected by leprosy were also found to encounter severest forms of social discrimination and post-treatment reintegration challenges.

The study scope was limited to the examination of public perception of gender issues and women’s healthcare concerns related to leprosy and their implications for leprosy control program in Southeast Nigeria. Only PAL registered with Nigeria’s Leprosy Control Programme participated with other non-patient respondents. The study focused on social aspects of leprosy (other than its biophysical component).

The implication of the research outcome includes need for deliberate strategy by leprosy control team to improve the level of awareness/knowledge as well as treatment compliance across gender. Similarly, differential mode of social reaction (to male and female gender) affected by leprosy should be addressed. Above all, aggressive public enlightenment through public, private, and local media and prohibition of sociocultural practices that promote spread of leprosy were stressed as measures to enhance leprosy control in the area.

The study fills the knowledge gap with respect to gender issues and women’s healthcare concerns related to leprosy and their implications for leprosy control program in Southeast Nigeria. Findings from the concluded research set it apart and differed with earlier and similar studies elsewhere. For instance, men affected by leprosy in the area encounter severest forms of negative social reaction; are less compliant to treatment plans and less aware of leprosy when compared with females. All these affirm the position of the chapter that gender issues relevant to leprosy differ according to cultural setting, time, and place of inquiry and do not align to any universal scheme.

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.

The reason for concern is the rapid decline in loans to small enterprises which is critical to their performance, compared to large businesses following the periods of banking reformations in Nigeria. Thus, the purpose of this paper is to investigate the influence of risk perception on bank lending behaviour to small enterprises. It also investigates the impact of government intervention, consolidation and recapitalization on the relationship between risk perception and bank lending behaviour to small enterprise.

This study empirically analysed (ordinary least square) secondary data obtained from the Central Bank of Nigeria Statistical Bulletins, Annual Statement of Accounts covering the period 1992–2020.

The results show that the absence of government interventions and the presence of banking reformations have statistically negative significant effect on bank lending to small enterprises. The findings challenge the argument that generally assumes risk aversion of banks towards small enterprise lending because of small enterprise’s inability to prove their credit worthiness and consequently constraining access to finance to the sector. Instead, the results and analysis from this study found theoretical support for the variation of bank behaviour in lending to small enterprises depending on the status of wealth of the financial system.

A key lesson from this study for government concerned about promoting performance of the small enterprise sector is that regulating and enforcing lending requirements on access to debt financing of the sector is necessary if constraints in access debt finance is to be eliminated. Second, while strategies such as bank consolidation, recapitalization may help strengthen and make financially robust the banking system; it places the banks in a gain position where losses looms to them than gain.

This study challenges the argument that generally assumes risk aversion of banks towards small enterprise lending as a result of inability to prove their credit worthiness and consequently constraining access to finance to the sector. Instead, the results and analysis from this study reveal a variation in lending to small enterprises and suggests that the position of the bank in relation to a reference point influences how risk is perceived by the bank and thus impacts on their risk decision-making behaviour.

The paper aims to study and compare the Australian Red Cross Blood Service (ARCBS) annual (AR) and intellectual capital reports (ICR) with an earlier study. The paper seeks to analyse the reporting practices of intellectual capital (IC) within this organisation.

The case study organisation is an Australian not‐for‐profit (NFP) organisation and the study took place over three years. A content analysis of ARCBS AR and ICR between 2002 and 2005 was conducted. Several interviews were conducted with a number of key ARBCS staff during 2006 to identify why and how they reported IC information.

The findings indicate a greater focus on internal and external capital with less focus on human capital. The frequency with which certain internal, external and human capital elements occur in ARCBS reports can be explained by macro, meso and micro factors which affect the organisation and influence the information it provides to its stakeholders. It was found that the AR addressed the concerns of multiple stakeholder groups, whereas the ICR are more targeted towards specific audiences.

This paper examines ICR and IC frameworks in the context of the NFP sector. Few prior studies consider this sector.

Federal attempts to stimulate technological innovation have been unsuccessful because of the application of an inappropriate policy framework that lacks conceptual and empirical knowledge of the process of technological innovation and fails to acknowledge the relationship between knowledge production, transfer, and use as equally important components of the process of knowledge diffusion. This article argues that the potential contributions of high‐speed computing and networking systems will be diminished unless empirically derived knowledge about the information‐seeking behavior of the members of the social system is incorporated into a new policy framework. Findings from the NASA/DoD Aerospace Knowledge Diffusion Research Project are presented in support of this assertion.

In Africa, there is a great desire to achieve social and economic development through a full and proper education and utilization of the abundant human resources available. However, great inequalities in access to education exist for different social classes and for different parts of each African Country. Attempts to equalize opportunities include the introduction of free universal primary education, and the building of boarding primary schools for nomadic tribes; the reduction of secondary school fees; and the establishment or expansion of Federal and regional scholarships, bursaries and loan schemes. There are also admission quota schemes in favour of women and disadvantaged regions. Racial, private and church‐owned schools have been abolished or taken over by the government. Plans have been made for the establishment of large numbers and varieites of educational institutions especially in the rural areas and underdeveloped regions of each country.