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A correlation has been shown in the literature between credit constraints and the adoption of agricultural technologies, technical efficiencies and measures for adapting to climate change. The relationship between credit constraints, risk management strategy adoption and income, however, is not well understood. Consequently, the purpose of this study was to investigate how credit constraints affect the income and risk management practices adopted by Northern Nigerian maize farmers.

Cross-sectional data were collected from 300 maize farmers in Northern Nigeria using a multi-stage sampling technique. Descriptive statistics, seemingly unrelated regression and double hurdle regression models were the analysis methods.

The results showed that friends and relatives, banks, “Adashe”, cooperatives and farmer groups were the main sources of credit in the study area. The findings also revealed that the sources of risk in the study area included production risk, economic risk, financial risk, institutional risk, technological risk and human risk. In addition, the risk management strategies used to mitigate observed risks were fertilizer application, insecticides, planting of disease-resistant varieties, use of herbicides, practising mixed cropping, modern planning, use of management tools as well as making bunds and channels. Furthermore, we found that interest rate, farm size, level of education, gender and marital status were significant determinants of statuses of credit constraints while the age of the farmer, gender, household size, primary occupation, access to extension services and income from maize production affected the choice and intensity of adoption of risk management strategies among the farmers.

The study concluded that credit constrained status condition of farmers negatively affected the adoption of some risk management strategies and maize farmers’ income.

The study concluded that credit constrained status condition of farmers negatively affected the adoption of some risk management strategies and maize farmers’ income. It therefore recommends that financial service providers should be engaged to design financial products that are tailored to the needs of smallholder farmers in the study area.

This paper incorporates the role of constraints in influencing farmers’ decisions to uptake credits and subsequently their adoption behaviours on risk management strategies. The researcher approached the topic with a state-of-the-art method which allows for obtaining more reliable results and hence more specific contributions to research and practice.

The purpose of this study is to investigate the Dynamics of micropolar – water B Fluids flow simultaneously under the influence of thermal radiation and Soret–Dufour Mechanisms.

The thermal radiation contribution, the chemical change and heat generation take fluidity into account. The flow equations are used to produce a series of dimensionless equations with appropriate nondimensional quantities. By using the spectral homotopy analysis method (SHAM), simplified dimensionless equations have been quantitatively solved. With Chebyshev pseudospectral technique, SHAM integrates the approach of the well-known method of homotopical analysis to the set of altered equations. In terms of velocity, concentration and temperature profiles, the impacts of Prandtl number, chemical reaction and thermal radiation are studied. All findings are visually shown and all physical values are calculated and tabulated.

The results indicate that an increase in the variable viscosity leads to speed and temperature increases. Based on the transport nature of micropolar Walters B fluids, the thermal conductivity has great impact on the Prandtl number and decrease the velocity and temperature. The current research was very well supported by prior literature works. The results in this paper are anticipated to be helpful for biotechnology, food processing and boiling. It is used primarily in refrigerating systems, tensile heating to large-scale heating and oil pipeline reduction.

All results are presented graphically and all physical quantities are computed and tabulated.

This study investigates the determinants of the cash conversion cycle (CCC in the Middle East and North Africa (MENA) countries).

Using the data of 395 companies from 10 countries in the MENA region for six years (2013–2018), the authors run dynamic panel regressions. The authors developed several models to examine the determinants of CCC and its components. The models included several control variables: firm, industry and country characteristics.

The results reveal that firm characteristics (e.g. operating cash flow, sales growth rate, operating profit margin, firm size and tangibility) affect CCC. The model in which CCC is a dependent variable produced more significant results than those which the components of CCC were dependent variables.

The findings suggest that corporate managers when making their working capital management decisions should pay equal attention to the components of CCC and develop a comprehensive working capital management policy.

To the best of the authors’ knowledge, this is the first study to examine determinants of CCC in the MENA context in both country and industry details.

As Africa strives to catch up with the rest of the world at the economic, political and sociocultural fronts, there is an increasing coalescence around the need for backward integration and the revival of traditional business management practices as enablers in the global war for economic dominance. Unfortunately, a significant consequence of colonial rule was the systematic denigration and portrayal of traditional African institutions and knowledge systems as inferior to those of the West. Although the negative depiction of the African worldview has been extensively challenged in the academy, changes in their perception and adoption have remained slow. The ‘Igbo Apprenticeship System’ (IAS), widely recognised as the largest business incubator platform in the world today, is a great testament to the sophistication and resilience of indigenous African business models and the need to scale up their impact as a strategic step towards the economic emancipation of the continent. However, one fundamental aspect of IAS's success story that is hardly ever mentioned in the extant literature is its approach to conflict management. Understandably, business by its nature is competitive and conflict-prone. Nonetheless, the Igbos appear to have successfully managed different types of conflicts associated with their traditional business model without recourse to western methods or processes. Using a conceptual approach, this chapter attempts to examine the efficacy of the conflict transformation mechanisms in the ‘Igbo Traditional Business School’ (I-TBS) against the background of emerging challenges in the twenty-first-century business environments in Africa and around the world. From the prism of the Conflict Transformation Theory, the chapter argues that I-TBS can serve as a vehicle for the economic growth of the continent, but it must be prepared to deal with ‘new’ conflicts and demands arising from within and outside of its ecosystem.

This study aims to present a model for detecting and predicting creative accounting in companies listed on the Tehran Stock Exchange (TSE).

The authors conduct this research in three stages. First, the authors review the literature to determine the dimensions, components, indicators and techniques of creative accounting. Second, the authors conduct semi-structured interviews with experts using the fuzzy Delphi technique to obtain screening and reach a consensus. Finally, the authors develop a model to predict creative accounting by classifying the financial statements of the sample companies into two groups based on the use or non-use of creative accounting techniques, measuring the indicators determined in the previous stage, running various machine learning algorithms and choosing the superior algorithm.

The results indicate the usefulness of accounting information for detecting and predicting creative accounting and the relevance of several financial attributes as important predictors. The results also indicate the superiority of extremely randomized trees over other algorithms in predicting creative accounting and suggest that the primary purpose of creative accounting in Iran is earnings management. Contrary to the political cost hypothesis, large Iranian companies use creative accounting to inflate profits.

The present research also has several limitations that must be considered, and caution must be exercised in interpreting and generalizing the findings as specified in the revised manuscript.

This study’s implications are significant for policymakers, standard-setters and practitioners. By recognizing the detrimental effects of creative accounting on financial transparency within companies, policymakers can address existing gaps in accounting standards to minimize the potential for earnings manipulation. Consequently, strengthening internal and external mechanisms related to a firm’s financial performance becomes achievable. The study provides evidence of the need for audit firms to recognize the importance of creative accounting and consider creative accounting in their audit plans to prevent insufficient or even misleading disclosure by companies that extensively use creative accounting practices in their financial reporting. Moreover, knowledge of creative accounting techniques can help auditors assess audit and detection risks and serve as a valuable guide for reducing audit costs and improving audit quality.

Given that creative accounting practices distort the true or real accounting results, curbing creative accounting practices reduces corporate failures and could lead to the reduction of job losses and other social consequences.

This study uses a unique database in Iran to determine a model for predicting creative accounting using a mixed-method methodology, qualitative and quantitative, to identify creative accounting techniques and run various machine learning algorithms.

The purpose of this study is to investigate the effects of entropy generation of some embedded thermophysical properties on heat and mass transfer of pulsatile flow of non-Newtonian nanofluid flows between two porous parallel plates in the presence of Lorentz force are taken into account in this research.

The governing partial differential equations (PDEs) were nondimensionalized using suitable nondimensional quantities to transform the PDEs into a system of coupled nonlinear PDEs. The resulting equations are solved using the spectral relaxation method due to the effectiveness and accuracy of the method. The obtained velocity and temperature profiles are used to compute the entropy generation rate and Bejan number. The influence of various flow parameters on the velocity, temperature, entropy generation rate and Bejan number are discussed graphically.

The results indicate that the energy losses can be minimized in the system by choosing appropriate values for pertinent parameters; when thermal conductivity is increasing, this leads to the depreciation of entropy generation, and while this increment in thermal conductivity appreciates the Bejan number, the Eckert number on entropy generation and Bejan number, the graph shows that each time of increase in Eckert will lead to rising of entropy generation while this increase shows a reduction in Bejan number. To shed more light, these results were further demonstrated graphically. The current research was very well supported by prior literature works.

All results are presented graphically, and the results in this article are anticipated to be helpful in the area of engineering.

Nigeria has been ravaged by terrorist activities which has made the country unsafe for Nigerians and foreign investors. The motivation of this study arises from the dearth of research applying quantitative empirics to the determinants of terrorism in a specific country. To achieve this goal, vector autoregressive (VAR) model was applied using data from Global Terrorism Database (GTD), International Country Risk Guide (ICRG) data, Stockholm International Peace Research Institute (SIPRI) data, and Transparency International. Stata 13 software was used for estimation. The results show that ethnic violence, absence of good governance, presence of corruption, and rises in military expenditure are part of the causes of terrorism in Nigeria. It is, therefore, recommended that internal security should be maintained to minimize the occurrence of ethnic violence and ethnoreligious biases (sentiments) in the discussion of issues concerning Nigeria. Also, politicians should stop the proliferation of arms, as this will cease the violent reactions before and after elections. Finding lasting solutions to corruption using constitutional means will improve the quality of governance, which will improve the welfare state of the people and reduce restiveness.

The purpose of this study is to examine the flow and heat transfer performance of titanium oxide/water and copper/water nanofluids with varying nanoparticle morphologies by considering magnetic, Joule heating and viscous dissipation effects. Furthermore, it studies the irreversibility caused by the flow of a hydromagnetic nanofluid past a radiated stretching sheet by considering different shapes of TiO₂ and Cu nanoparticles with water as the base fluid.

In this study, the authors investigated entropy production in an unsteady two-dimensional magneto-hydrodynamic nanofluid regime using water as the base fluid and five unique TiO₂ and Cu nanoparticle morphologies. Using appropriate similarity transformations, the controlling nonlinear system of partial differential equations is transformed into a system of ordinary differential equations. The shooting technique with Runge–Kutta method was then used to solve these equations quantitatively. The findings of this study are depicted graphically, and the skin friction corresponding to various nanoparticle geometries and physical parameter variations is tabulated.

To assess the reliability of the current findings, a tabular representation of the data was compared to that of previously published studies. It is noted that a reduction in thermal energy was detected as a result of the higher levels of Prandtl number (Pr). It is further analysed that the highest heat energy generation of TiO₂ nanoparticles was larger than that of Cu nanoparticles. The most important finding was that the sphere-shaped Cu/H₂O nanofluid had the lowest velocity and greatest temperature. Also, Cu nanoparticles in the shape of platelets generate the most entropy, while TiO₂ nanoparticles in the shape of spheres generate the least.

To the best of the knowledge of the authors, the attempt to investigate the previously unexplored shape effects of TiO₂ and Cu nanoparticles on the heat transfer enhancement and inherent irreversibility caused by hydromagnetic nanofluid flow past a radiated stretching sheet with magnetic, Joule heating and viscous dissipation effects. This study fills this gap in the existing literature and encourages scientists, engineers and businesses to do more research in this area. This model can be used to improve heat transfer in systems that use renewable energy, thermal management in industry and the processing of materials.

The failure and abandonment of construction projects have proven to be insurmountable problems incessantly militating against the efficient performance of the construction industry in Nigeria. The complexity, technicality and a host of other project execution issues unique to multi-storey building projects do increase their susceptibility to failure and abandonment. Thus, the purpose of this paper is to examine the factors influencing failure and abandonment of multi-storey building projects in Nigeria. This is with a view to provide inferential empirical data that could enhance successful delivery of multi-storey building projects in Nigeria.

Primary data were used for the study. A structured questionnaire was administered on consultants and contractors’ personnel within Lagos State, Nigeria. A total of 180 copies of the questionnaire were administered ,and 134 copies which represent a combined response rate of 74.4 per cent were retrieved. The data were analysed using frequency distribution and percentages, Mean item score and factor analysis.

The factors most significant to the failure and abandonment of multi-storey building projects are inadequate funding by the client, improper planning at the pre-construction phase, structural failure in multi-storey building during construction, bankruptcy/business failure of the contractor, improper scheduling of the building project activities and failure to engage qualified professionals with technical expertise and experience. The rated factors clustered under human resources capability, planning and structural quality, contractor selection and variation, insecurity and variation, and force majeure and political risk.

The study was limited to multi-storey building projects in Lagos State, Nigeria. Further studies could focus on specific resuscitation strategies for abandoned multi-storey building projects.

The study provided implications for effective project and contract management of multi-storey building projects which is very paramount to improve the delivery of complex, technical- and capital-intensive building projects in Nigeria.

The study provides specific implications for the management of multi-storey building projects, thereby enhancing the delivery of building projects.

This study aims at introducing a method based on the failure mode, effects and criticality analysis (FMECA) to aid in selecting the most suitable formwork system with the minimum overall cost.

The research includes a review of the literature around formwork selection and analysis of data collected from the building construction industry to understand material failure modes. An FMECA-based model that estimates the total cost of a formwork system is developed by conducting a two-phased semi-structured interview and regression and statistical analyses. The model comprises material, manpower and failure mode costs. A case study of fifteen buildings is analysed using data collected from construction projects in the UAE to validate the model.

Results obtained indicate an average accuracy of 89% in predicting the total formwork cost using the proposed method. Moreover, results show that the costs incurred by failure modes account for 11% of the total cost on average.

The analysis is limited to direct costs and costs associated with risks; other costs and risk factors are excluded. The proposed framework serves as a guide to construction project managers to enhance decision-making by addressing the indirect cost of failure modes.

The research proposes a novel formwork system selection method that improves upon the subjective conventional selection process by incorporating the risks and uncertainties associated with the failure modes of formwork systems into the decision-making process.