Finance is the blood in the heart of any organization and sector and as such proper funding is required to ensure the growth of any system. Thus, this study examines the implication of government revenue on public educational growth in Nigeria, from 1981 to 2021. Annual time series data were obtained from the Central Bank of Nigeria’s statistical bulletin. The Robust Least Squares was applied in the impact analysis. This was in addition to the Pearson correlation test of relationship. Empirical findings of the study reveal the existence of a long-run relationship between government financing and public educational growth in Nigeria. Furthermore, the study found that oil revenue and non-oil revenue have positive and significant impact on public educational growth in Nigeria. It can therefore be concluded that government revenue spurs public educational growth in Nigeria. The study recommends that Nigeria’s Government should align with international standard on funding of education by increasing the current allocation and spending on the educational sector in Nigeria.

Keywords: Public education, Educational growth, Federal government financing, Oil and non-oil revenue, Robust Least Squares.

Researchers often engage in dichotomous thinking or dichotomous statements about the truth of theories, the validity of measurement scales, that manipulations cause effects for the right theoretical reason, that effects are there (versus not there), or that findings are statistically significant (or not). Although some dichotomous thinking can reasonably be expected, it may be extreme in psychology, to the point of being a mania; that is, dichotomania. The present goal is to shed light on the phenomenon, including explaining potential harms and less harmful alternative thinking.

Keywords: dichotomania; auxiliary assumptions; measurement; manipulation; significance testing

Globalization has a positive impact on emerging countries with the free movement of capital between countries. However, globalization is also accompanied by the problem of capital flow reversals that are risky for emerging countries that have more volatile capital flows than developed countries. The component of capital flow that more volatile and riskier for capital flow reversals is foreign portfolio investment (FPI). Therefore, this study aims to examine the pull and push factors affecting FPI to ASEAN-4 countries. This study uses the dynamic panel data analysis method with the Fixed Effect Model (FEM). The results of this study indicate that push factors can better explain the flow of portfolio investment. Push factors have a significant effect on FPI, namely US GDP growth, VIX, and Fed Fund Rate. While all pull factors consisting of ASEAN-4 GDP growth, MSCI ASEAN-4 index, ASEAN-4 interest rates, and ASEAN-4 Credit Default Swap are not significant to FPI. This study also proves that the FPI is affected by the shock from one previous period. This is indicated by the significant effect of lag FPI on FPI.

Keywords: Foreign Portfolio Investment, ASEAN-4, Pull Factors, Push Factors

Agricultural growth with stability has been a matter of concern in Punjab. As paddy is the major crop growing in the state, the present study was therefore carried out with the objectives to examine the changes in cost and Prices, growth, trend, parity between cost and Prices, gap between FHP (Farm Harvest Prices) and MSP (Minimum Support Prices), impact of MSP on area, production and productivity of Paddy in Punjab. The data of cost and Prices of Paddy were collected form the period 2000-01 to 2019-20 and analysed the temporal change, growth by using CGR (Compound Growth Rate), instability by using CV (Coefficient of Variation), trends by using linear and non-linear trend model, index number, effectiveness of the Prices policy during the harvest periods was examined by the deviations of FHP from MSP and classified into positive and negative deviations. These deviations calculated by using MAPD, MAND, AMPD and AMND formulas. To study the impact of lagged Minimum Support Prices (MSPs) on the acreage allocation, production and productivity, linear Regression equations have been fitted. The result shows that the temporal change of cost of Paddy crop increased subsequently over the period of time. This increase could due to increase in level of input use for Paddy is increases in Punjab. The growth analysis revealed that the growth in various cost of Paddy are found positively significant at 5 per cent level for overall period. For FHP and MSP of Paddy crop are found positively significant at 5 per cent level for overall period. The Coefficient of variation for various cost and Prices was found to be high in the Period-I and low in the Period-II, on the whole, it was observed that the degree of stability is increasing for over the period. There was an increase in trend in cost and Prices of Paddy during overall period and among the competitive parametric models third degree model are found best fitted based on R² significance. The gap analysis in which deviations of FHPs from MSPs of Paddy crop results in maximum negative deviations (MSP ruled higher than FHP) in Punjab. The result shows that previous year Prices influences current years’ area, production and productivity of Punjab.

This study aims to investigate the effect of the Accounting information system on organizational performance of saving and credit co-operatives of the Gorkha district. Four types of AIS success factors, namely service quality, information quality, data quality and system quality, have been used in this study as the determinant's performance. Data were collected with a structured questionnaire survey from 272 respondents in Saving and Credit Cooperative Organizations. The collected data were analyzed with the PLS-SEM technique. The findings revealed that system, information, and data quality are significant AIS success factors for increasing organizational performance. It can be inferred from this study that organizations involved in cooperative sectors can increase their performance by adopting and implementing AIS success factors. Therefore, Cooperative organizations should cultivate a favourable environment so employees feel happy, motivating them to work more devotedly with the organizations.

Keywords: Accounting Information System, Cooperative, Service Quality, Information Quality, Data Quality and System Quality etc.

This study applied an econometric technique to establish the nexus of charcoal production, carbon emission, and poverty alleviation in Nigeria. The data sources include the World Development Indicators (World Bank’s WDI), the FAOSTAT, and the AFDB Socioeconomic Profile Database from 1990-2022. The data obtained were analysed using descriptive statistics and the Autoregressive Distributed Lags (ARDL) Bounds Testing Approach. The result shows that the variables have a normal distribution. The country’s forest area has declined during the period under study. Wood charcoal production showed an increasing trend over the same period. The ADF test suggests that the variables have stable statistical properties over time.

The ardl bound test for cointegration confirmed a long-run economic association between foresty, climate change, and poverty. The result further shows a long-lasting impact of past extreme poverty levels on current extreme poverty. The quantity of wood charcoal produced in the current year, when lagged by one, two and three years was found to decrease the number of persons in extreme poverty. In the long run, increased carbon emissions and poverty were directly related. The coefficient on inflation in both short and long-run models suggests that inflation exacerbates extreme poverty. The coefficient of error correction model (ECM) was found to be less than 1, highly significant and negatively signed as expected (-0.750233). The post-estimation tests validated and verified the estimates obtained from the ARDL model. The study recommended that the government should promote clean energy adoption, ensure controlled deforestation through reforestation, stabilize prices, and integrate poverty-environment-climate efforts to foster inclusive sustainable development in Nigeria.

Keywords: ARDL, Climate Change, Forestry, Poverty, Wood Charcoal Production, SDGs