GPH-International Journal of Social Science and Humanities Research

Whistle Blowing Practice and Audit Committee Structure of Quoted Deposit Money Banks in Nigeria

2026-05-05T11:28:03+00:00

The discrepancy and mixed opinions in the literature on the relationship between whistle blowing practice and audit committee structure makes the direction of their relationship ambiguous. Thus, the aim of this study is to empirically explore the relationship between whistle blowing practice and audit committee structure of quoted deposit money banks in Nigeria. data on different types of whistle blowing practice and audit committee structure from 2014-2023 were collected from central bank of Nigeria statistical bulletin, National Bureau of statistics, Federal Inland Revenue Service (Nigeria Revenue Service), and annual reports and accounts of the sampled banks quoted on the floor of Nigerian Exchange Group from the period of 2014-2023. Descriptive statistics, ordinary least square regression analysis, panel unit root test, Hausman test, Lagrange Mult89plier test, Johansen Cointegration test, error correction model with the aid of E-view version 12.0. the empirical results indicate that internal and external whistle blowing practice significantly relate to audit committee independence, explaining about 79.4% and 80.5% of the total variation in audit committee independence. The study therefore conclude that whistle blowing practice significantly relate to audit committee structure and recommends that banks should strengthen their internal and external whistle blowing practice to ensure that employees feel safe and encouraged to report unethical practices. This could involve creating clear policies, establishing confidential reporting channels, and ensuring that there are no repercussion for whistle-blowers.

Design of a Smart Tourism Platform for Enhancing Visitor Experience and Flexible Learning by Students of Tourism in Bauchi State

2026-05-08T11:06:03+00:00

The global digitalization of tourism has revolutionized destination management, yet many regions in developing countries remain constrained by fragmented information systems and inadequate educational tools. Bauchi State, Nigeria, possesses significant tourism assets, including the Yankari Game Reserve, Wikki Warm Spring, and the Tafawa Balewa Tomb; however, these attractions remain underutilized due to limited digital integration and infrastructure gaps. This study proposes the design of an offline-first, multilingual Smart Tourism Platform (STP) tailored to the Bauchi context to simultaneously enhance visitor experiences and support flexible learning for tourism students. Adopting a mixed-methods Design Science Research (DSR) approach, the study involves stakeholder interviews, visitor surveys (N=50), and student needs assessments (N=100). The proposed platform integrates geolocation, digital storytelling, augmented reality, and e-learning modules, specifically engineered to function in low-connectivity environments. The article develops a conceptual architecture and evaluates the platform's impact on destination competitiveness and pedagogical engagement. Findings indicate that the STP significantly improves destination accessibility, tourist decision-making, and experiential learning. Ultimately, this research contributes a context-specific model for smart tourism development in emerging destinations across sub-Saharan Africa.

THE EFFECT OF BRAIN DRAIN ON ECONOMIC DEVELOPMENT: AN EMPIRICAL ANALYSIS

2026-05-09T12:49:50+00:00

This study examines the impact of brain drain on economic development using secondary data from 1981 to 2023, sourced from the World Development Indicators (WDI), the Central Bank of Nigeria (CBN) and United Nations- World Population Prospects. An Autoregressive Distributed Lag (ARDL) estimation technique was employed following diagnostic tests, which confirmed that four variables were stationary at first difference while one was stationary at levels. The empirical findings indicate that brain drain (BD) exhibited varying effects on HDI in both the short-run and long-run periods. However, Brain Drain contribution to economic development was minimal or negligible. Remittances were positive and significant in the long run meaning that it contributed to economic development in the long run. Similarly, unemployment (UNEM) deviated from a priori expectations in both the short-run and long-run periods, except at the first and third-period lags. Government expenditure on human capital exhibited fluctuating effects over time but became significant in the long run, highlighting its potential role in mitigating the negative consequences of brain drain. Based on these findings, the study recommends that government should increase investment in human capital development to counteract the adverse effects of brain drain. The logic from the work is that the negative effect of Brain Drain is offset by the positive effect of remittances that the migrated labour force sends back to the country; indicating that Brain Drain through a pass-through (remittances) contributes positively to economic development of Nigeria. Thus, government needs to intensify Human Capital Development to raise more labour force for the market.

Sensibilisation aux initiatives entrepreneuriales et participation des femmes entrepreneures aux réalisations des projets socio-éducatifs dans la région du Nord Cameroun

2026-05-11T11:38:05+00:00

RÉSUMÉ: Notre étude portant sur la participation des femmes entrepreneures aux réalisations des projets socioéducatifs sous le prisme de la sensibilisation aux initiatives entrepreneuriales part du constat selon lequel, bien que les femmes soient fortement impliquées dans les activités communautaire, elles demeurent relativement peu visibles dans la participation au développement des secteurs socioéducatifs, ce qui soulève la problématique du décalage entre le dynamisme des femmes et leur faible niveau d’intervention dans les projets à portée éducative et sociale. De cette situation découle la question principale suivante : la sensibilisation aux initiatives entrepreneuriales influence-t-elle la participation des femmes entrepreneures aux réalisations des projets socioéducatifs dans la région du Nord Cameroun ? Comme hypothèse nous avons : la sensibilisation aux initiatives entrepreneuriales influence la participation des femmes aux réalisations des projets socioéducatifs. L’objectif central de la recherche est de démontrer que l’essor de l’entrepreneuriat constitue un levier déterminant de l’engagement effectif des femmes dans les projets socioéducatifs. L’étude s’appuie sur la théorie de l’autonomisation développée par Kabeer et Sen. Sur le plan méthodologique, la recherche adopte une approche quantitative, mobilisant le questionnaire comme outil de collecte des données. Les données ont été analysées à l’aide du logiciel SPSS version 27.1. Les résultats des tests d’hypothèses révèlent une confirmation à hauteur de 95 %. Ainsi la sensibilisation aux initiatives entrepreneuriales facilite la participation des femmes à la réalisation des projets socioéducatifs dans la région du Nord Cameroun. Cette situation ouvre des pistes de réflexion relatives au renforcement de l’accompagnement institutionnel, à l’amélioration de l’accès aux ressources et à la promotion d’une gouvernance participative plus inclusive dans la région du Nord Cameroun.