Wellspring University Journal of Social and Management Sciences

This paper presents an in-depth analysis of the influence of strategic flexibility on firm resilience of manufacturing firms in South-South Nigeria with specific reference to firms in Akwa Ibom, Rivers, and Delta States. Thus, the study utilizes a quantitative survey design by adopting questionnaires to elicit information from 400 respondents including operations directors, risk assessment managers, supply chain controllers, and corporate planning executives. The data analysis was performed using descriptive statistics and ordinary least square multiple regressions using IBM-SPSS Statistics Version 28. Indeed, the study reveals that strategic flexibility explains 58.4% of the variations in the firm resilience of the selected manufacturing enterprises (R = 0.764, R2 = 0.584, F = 185.30, p < 0.001). Specifically, the operational flexibility frameworks in the selected firms accelerate production adaptive response (β = 0.412, t = 8.12, p < 0.001). At the same time, the tactical market diversification models in the selected firms reduce operational disruption vulnerabilities (β = 0.389, t = 7.64, p < 0.001). Besides, the strategic capability buffer adjustments in the presence of macroeconomic variance reduce supply chain failure rates and resource matching errors (β = 0.475, t = 9.88, p < 0.001). Therefore, the study proposes that manufacturing firms consider localizing supply logistics, adopting alternative regional energy grids, and continuous skill training to totally eliminate disruption friction and increase corporate survival capabilities.

The importance of small and medium scale enterprises has not been in doubt; unfortunately, classifying business into large and medium scale is subjective and premised on different value judgment. Such classification has followed different criteria such as employment, sales or investment for defining small and medium scale enterprises. Poverty includes inadequate income, shelter, public infrastructure, protection of poorer groups, voicelessness and powerlessness within the political system and bureaucratic structures leading to little or no possibility of receiving entitlements; organizing, making demands and getting a fair response. This research work shall conceptualize the effect of poverty on small and medium scale enterprises.

It has been estimated that 850 million adult illiterates are in the developing countries, and over 200 million functional illiterates in the industrial world. The illiterates are still in larger numbers even after 550 years after Gothenburg invented the art of printing. Information and communication technology in the past decade has advanced tremendously in pushing the world to a global village. The effect of ICT in relation to poverty reduction in Nigeria and Rivers state in particular has been silent, as far as this study is concerned. If knowledge acquired from the use of ICT equipment cannot be translated to better and improve lives, then it is not worth it. From 1980 till 1999, the level of poverty has not been stable, but seems to be almost the same rate with that of 1999 to 2015. The present paper takes a pragmatic review of how the growth of Information and Communication Technology (ICT) leads to poverty reduction in Rivers State

Ethical values play an important role in improving employee development, organizational flexibility, and long-term public service effectiveness and performance, few empirical studies have examined how ethical values influence learning and growth outcomes in subnational public institutions. This study therefore assessed the effect of ethical values proxied by transparency, loyalty, fairness and integrity on learning and growth perspective of the employees of the public sector of Osun State, Nigeria. The study used descriptive survey research design while the data were collected using a structured questionnaire administered to sampled public sector workers in selected ministries in Osun State. Multiple regression analysis was used to analyze the data. The results showed that the influence of transparency on learning and growth was positive and significant with t value = 3.214 and p value = 0.001; the influence of fairness on learning and growth was also positive  and significant with t value = 4.562 and p value < 0.001; and the influence of integrity on learning and growth was positive and significant with t value = 2.876 and p value = 0.004; the influence of loyalty on learning and growth was not significant with t value = -1.112 and p value = 0.267. The model was statistically significant (F = 38.742, p< 0.001) with a high explanatory power for employee learning and growth outcomes by ethical values. The study revealed that ethical values have a positive effect on the development of employees in public institutions, and it is recommended that strengthening ethical governance in public institutions is done through the implementation of policies, the commitment of the head, and continuing to ensure that public employees are trained in ethical values to improve the capacity of employees and increase the performance of public institutions.

This study investigates the effect of fair value accounting and historical cost accounting on the profitability of listed manufacturing firms in Nigeria. Specifically, it examined the effects of property, plant, and equipment valuation, fair value hierarchy measurements, and inventory valuation on profit after tax under both accounting regimes. The study adopted an ex post facto research design and utilized secondary data obtained from the audited annual reports and accounts of selected listed manufacturing firms in Nigeria. Profitability was measured using the natural logarithm of profit after tax (LOGPAT), while the explanatory variables included property, plant, and equipment (LOGPPE), fair value hierarchy proxies (LOGFHP), and inventory valuation (LOGINV). Data were analyzed using descriptive statistics and Ordinary Least Squares (OLS) regression techniques. The findings showed that the historical cost model explained 20.66% of the variations in profitability, whereas the fair value model explained 33.39%, indicating that fair value accounting has greater explanatory power. The results further revealed that property, plant, and equipment had a positive but insignificant effect on profitability under both accounting methods. In addition, fair value hierarchy measurements positively influenced profitability, while inventory valuation had a significant negative effect on profit under the fair value model. The study concluded that fair value accounting provides more relevant and useful information for evaluating corporate profitability than historical cost accounting. Consequently, the study recommends improved adoption and implementation of fair value accounting practices and more effective valuation procedures to reduce earnings volatility and enhance the quality of financial reporting. The study implies that the adoption of fair value accounting can enhance the quality, relevance, and usefulness of financial reporting, thereby improving investment decisions, corporate governance, and the efficiency of financial markets. 

This study analyzes the dynamic impact of government capital expenditure on Nigeria's economic growth from the first quarter of 2000 to the fourth quarter of 2023. Capital expenditure was categorized into four primary sectors: expenditures on social and community services, economic services, administrative services, and transfers. Government efficacy was utilized as a control variable, whilst the gross domestic product (GDP) growth rate functioned as a proxy for economic growth. Data were obtained from the World Bank's World Development Indicators and the Central Bank of Nigeria's Statistical Bulletin. The limits testing methodology for cointegration validated a long-term equilibrium association between capital spending and economic growth. Empirical findings indicated that governmental capital expenditure on social and community services (such as education and health) and on economic services (including agriculture, energy, and infrastructure) exerted a statistically significant and beneficial impact on GDP growth in both the short and long term. Conversely, spending on administrative services and transfers, while positively correlated with GDP, was deemed statistically insignificant, indicating potential inefficiencies or no economic impact. Unexpectedly, government efficacy had a negative and negligible correlation with growth, indicating institutional deficiencies and governance obstacles. The results highlight the essential importance of productive capital investment in expediting economic growth. Consequently, it is advised that the Federal Ministry of Finance, Budget, and National Planning augment capital allocations for social and economic services, where investment returns are evidently substantial-augmenting. 

This study investigates digitized data capturing and organizational performance of tertiary institutions in Rivers State. The study adopted the correlational research design. The population of the study comprised the three thousand and seven (3007) academic staff in the four selected public tertiary institutions in Rivers State. A sample of three hundred and forty-six (346) respondents were selected. A 30-item self-structured instrument titled “Digitized Data Capturing and Organizational Performance of Tertiary Institutions Scale” (DDCOPTIS) was used to collect data. Collected data was analyzed using Pearson Product Moment Correlation (PPMC) to answer research questions 1 and 2, Multiple Regression Analysis to answer research question 3 at 0.05 significance level. The study revealed r values of 0.746, and 0.689 with same p < .001 indicated a strong, positive, and statistically significant correlation between digitized data capturing (DDC), and the decision-making process, and productivity respectively in tertiary institutions in Rivers State. The result showed that the regression model is significant (F(2,318)=288.45, p

This study examines the effect of environmental reporting disclosure on the financial performance of listed oil and gas companies in Nigeria. Specifically, it evaluates the influence of emission and energy disclosure, effluents and waste disclosure, and compliance with environmental laws and regulations on firm performance measured by return on assets (ROA) and return on equity (ROE). An ex-post facto research design was adopted using panel data obtained from the annual reports and Nigerian Exchange Group fact books of seven listed oil and gas firms for the period 2014–2023. The data were analysed using Panel Least Squares and Huber Robust regression techniques. The findings indicate that emission and energy disclosure has a significant negative effect on ROA and ROE, suggesting that environmental compliance costs may reduce short-term profitability. Compliance with environmental regulations shows a positive and significant effect on ROA, while effluents and waste disclosure has no significant effect on financial performance. The study concludes that although environmental disclosure enhances corporate legitimacy and sustainability, it may exert short-term financial pressure on firms. The study recommends improved cost-efficient environmental strategies and stronger regulatory frameworks to promote transparent and timely environmental reporting in the Nigerian oil and gas sector.

The study investigated green technology and performance of multinational oil corporations in South-South, Nigeria. The specific objectives are to determine the effect of energy efficiency technology on the financial sustainability, assess the effect of green technology competencies on corporate social responsibility of multinational oil corporations in South-South. The research design used in the study was a survey design. The researcher adopted mainly primary sources of data. The total population was seventy-nine thousand seven hundred and sixty-five (79,765) respondents from the selected six states in South-South, Nigeria. A total of five hundred and ninety five (595) copies of questionnaire was administered to the selected Multinational Oil Corporations in South-South, Nigeria, during the collection of the administered questionnaire, eight one (81) copies questionnaires were wrongly filled, misplaced, void and discarded with a percentage rate of 13.6%, while the questionnaire recovered is 514 with a percentage ratio of 86.4% that aided the study. The sample size was 595 staff derived from Godden formula (2004). Simple regression analysis and Pearson correlation coefficient was used to test the relationships between dependent and independent variables of the study. The findings of the study stated that there is a positive effect between energy efficiency technology on the financial sustainability of multinational oil corporations in South-South. There is a positive effect between green technology competencies on corporate social responsibility of multinational oil corporations in South-South. The study concluded that if companies adopt green technology it will help in overcoming the technological challenges of emitting Co2 in the atmosphere and waste pollution that leads environment degradation, this will aid to achieving a proper balance of higher organizational performance and gaining competitive advantage. The study recommended that firms should regularly reduce reliance on fossil fuels for company operations and promote energy efficiency initiatives, also investing in green technologies demonstrates responsible corporate behavior and strengthens public trust

This study explores the nexus between drug abuse and the rising wave of criminal activities among youths in Bori Local Government Area (LGA) of Rivers State, Nigeria. Framed within criminological and sociological perspectives, the research draws upon empirical evidence derived from interviews with community leaders, law enforcement officers, youth representatives, and health practitioners. Findings reveal that drug abuse functions as both a symptom and driver of socio-economic marginalization, unemployment, and weak family structures. The historical context of Bori, once the headquarters of the Ogoni struggle and a hub for youth activism, is now overshadowed by escalating drug use—particularly cannabis, codeine-based syrups, and synthetic substances—which correlates with increased incidences of theft, cult-related violence, and armed robbery. The research demonstrates that drug abuse lowers inhibitions, fosters deviant subcultures, and exacerbates social exclusion, thereby entrenching cycles of poverty and insecurity. Participants emphasized inadequate government intervention, porous drug supply networks, and the normalization of drug culture among youths as key enablers of the crisis. This paper argues for integrated policy responses combining community-based rehabilitation, law enforcement reform, youth empowerment programmes, and interfaith engagement to dismantle the structural conditions sustaining the drug–crime nexus. The study contributes to debates in youth studies, criminology, and African development research by situating the experiences of Bori youths within broader patterns of drug-induced criminality in Nigeria.

The sociolinguistic phenomena of code-switching and code-mixing as they appear in the Nigerian film "A Tribe Called Judah" are examined in this research. The use of language in Nigerian film often mirrors the country's multilingual reality, where Pidgin English, English, and native tongues coexist in conversational settings. In order to find instances of code-switching and code-mixing, the research employs a qualitative descriptive approach to analyze a selection of linguistic utterances from the film. These instances are then categorized based on sociolinguistic functions like identity expression, solidarity, social stratification, and contextual appropriateness. The research employs theories that are suitable for the task, such as the Markedness Model and the Matrix Language Frame Model. In this study, the researcher serves as the main analytical tool for gathering data, with a transcription sheet serving as a supplemental tool. Data was gathered by carefully viewing the film and recording pertinent sequences. The results show that the film uses a variety of native languages, including Yoruba, Igbo, and Hausa, in addition to English and Nigerian Pidgin. It also shows how a character's bilingual conduct affects their personalities and societal responsibilities. Because it shows authenticity and improves viewer engagement, the research advises Nollywood filmmakers, producers, and screenwriters to keep embracing Nigeria's multilingual reality in their language. In order to provide students real-world examples of code flipping and code mixing, it also suggests that Nollywood movies like "A Tribe Called Judah" be included in sociolinguistics and communication studies courses

The study investigated of the role of indigenous traditional institutions in management of conflict in Brass. This study is significant, as it revealed age long practices, as well as contemporary strategies used in the management of conflicts in Brass. The study employed the primary, secondary, and the multidisciplinary approaches in its collations and interpretations of data. It made use of the Structural functionality and Role theories in its analysis. The study, however, revealed that conflict in Brass Local Government Area takes the same pattern as in most traditional African society. It stressed that conflicts in Brass Local Government Area, emanate from the family setting and snowball to the larger society, where its consequences ranges from mild to hostile conditions. The research revealed that claims to ownership of land, conquest and territorial expansion, competition for natural resources, trade monopoly, siting of basic infrastructure, and cultism etcetera are the main causes of conflicts in Brass L.G.A. The study, thus, argued that indigenous institutions like Kings, House Chiefs, and Family were traditional mean through which conflict are addressed in Brass Local Government Area. The study recommended that resolution of disputes can be facilitated by the active involvement of the chiefs and elders from the disputing parties, who should consistently engage in constructive dialogue and collaboratively propose viable solutions, measures, and procedures. The study concluded that conflict is a natural phenomenon that affects all societies of the world, as such, requires sincerity, competence and innovativeness in addressing it, as none innovative methods, may lead to disastrous outcomes.

This study investigates banditry as a menace to Hospitality and Tourism industry in Benue State: causes, effects and panacea. In doing justice to this study the following specific objective were examined: firstly, to determine the influence of ethno-religious-induced banditry on hospitality and tourism industry in Benue State, secondly, to examine the influence of political-induced banditry on hospitality and tourism industry in Benue State and finally to examine the influence of nomadic freerange grazing-induced banditry on hospitality and tourism industry in Benue State. The study employed the survey research method for collecting primary data through the administration of questionnaire. Secondary data were collected from relevant material such as textbooks, journal articles, seminar papers, and periodicals. The study adopted a descriptive survey design. The target population and the sample for this study was drawn from staff of Benue State Tourism Bureau and hotel staff in Benue State through a stratified random sampling technique. The state was stratified along the 18 local government areas and eight hotel staff were randomly selected from different hotels in each local government area, thus, making a total of 184 hotel staff. Hence, 184 hotel staff were selected for the study. Also, 36 staff of Benue State Tourism Bureau were selected using a simple random sampling. In all, a total of 220 respondents were administered with questionnaires out of which 180 returned. Data obtained were analyzed using mean score and standard deviation. Any mean score lower than 2.50 implied disagree while equal to or higher than 2.50 implied agree to the items. Multiple regression statistics was used in testing the null hypotheses. The research findings indicate that the three tables highlight the significant negative impact of ethno-religious, political, and nomadic free-range grazinginduced banditry on the hospitality and tourism industry in Benue State, with grand means indicating strong consensus among respondents (3.72, 3.66, and 3.69). Ethno-religious banditry leads to reduced tourist inflow, destroyed infrastructure, and increased insecurity for workers, aligning with Williams’ Ethno-Religious Conflict Theory. Political instability similarly creates an unsafe environment, discouraging investment and business operations, consistent with Kalyvas’ Political Disempowerment Theory. Additionally, nomadic herder conflicts disrupt rural tourism and business sustainability, supported by Waria’s Nomadic Pastoralism Theory. The study emphasizes the need for policy measures to address these root causes, such as promoting inter-ethnic dialogue, improving governance, and sustainable resource management, to restore Benue State's tourism appeal. The study therefore made the following recommendations to address the challenges posed by ethno-religious, political, and nomadic free-range grazing-induced banditry on the hospitality and tourism industry in Benue State, the following recommendations were proposed, firstly, facilitate peace-building initiatives involving traditional leaders, religious authorities, and local government to address tensions between ethnic andreligious groups, fostering mutual understanding to improve safety and restore tourist confidence. Secondly, the state government should enhance transparency, reduce corruption, and strengthen law enforcement. Implementing security measures in tourist areas and supporting hospitality businesses with operational costs will help sustain the industry and enhance Benue State’s image as a safe destination. Thirdly, adopt strategies to manage land resources effectively, establish designated grazing reserves, and promote dialogue between pastoralists and farmers to reduce conflicts, ensuring safer rural areas for tourism and supporting the hospitality sector's sustainability.