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Rowter Journal
Published by Britain International for Academic Research Publisher
ISSN : -     EISSN : 28281950     DOI : https://doi.org/10.33258
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Ȓowteɍ Journal: is an international journal using a peer-reviewed process which focuses on economy, business, stock exchanges, trade, currency and export import published in January and July by Britian International for Academic Research Publisher (BIAR-Publisher). It is released both in online and printed version
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Articles 48 Documents
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Estudio De Factibilidad Para La Implementación De UN Proyecto Agroturístico En La Finca El Troncón Lisbet Eunice Pérez Anzardo; Francisco Infante Estrabao; Ana Gloria Madruga Torres; Alexeis Rodríguez Zamora
Rowter Journal Vol 4 No 1 (2025): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v4i1.1305

Abstract

El presente trabajo tiene Como objetivo el estudio de factibilidad para la implementación de UN proyecto agroturístico en la finca “El Troncón” en el municipio Calixto García de la provincia de Holguín, para contribuir al desarrollo económico y social Del país. Según entrevistas e investigaciones realizadas en esta zona, específicamente en esta finca, se identificó que cuenta con recursos relevantes para llevar a cabo este proyecto. Además, se ejecutó un estudio de mercado, que determinaron un grado aceptable de autofinanciamiento. En cuanto al estudio del negocio, se delimitó las áreas para las actividades de esparcimiento y recreación, y áreas para la producción y los servicios; lo cual sería más viable, si se incrementarán equipos tecnológicos propios para esta actividad. En la administración y planificación se tuvieron en cuenta los aspectos legales para la funcional de esta modalidad turística en beneficio de sus habitantes y del país. Se ejecutó el estudio de factibilidad para invertir capital propio, y se identificaron los impactos negativos y positivos, así como sus posibles lineamientos de mitigación mediante la aplicación de la metodología del Weston. Se estructuró el marco financiero estimando los costos y beneficios, la producción y ventas, gastos, y capital de operación, con un flujo de caja proyectado a 5 años, lo que permite recuperar la inversión en 6 meses y 24 días, lo que constató la factibilidad financiera y pertinencia de dicha inversión.
Teleworking and Employee Performance of Teaching Hospitals in Anambra State Chidinma Martha Dimgba; Peter Danladi Ampa; Obera Victoria Ahonya
Rowter Journal Vol 4 No 2 (2025): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v4i2.1333

Abstract

Health sectors are always faced with the responsibility of rendering good services to patients in the hospital so as to boost organizational performance. The broad objective of the study is to determine the type of relationship that exists between Teleworking and Employee performance of teaching Hospitals in Anambra State. Finding the relationship between routine teleworking and se rvice delivery of teaching hospitals in Anambra State and the relationship between situational teleworking and employee performance of teaching hospitals in Anambra state. The work was anchored on Social Exchange Theory. The population of the study is 55 workers and Pearson Moment Correlation Co-efficient was used to analyze the data. The finding showed that there is a significant relationship between routine teleworking and service delivery of teaching hospitals in Anambra state (Cal.r917>Crit.r304) and there is a significant relationship between situational teleworking and employee performance of teaching hospitals in Anambra state (Cal.867>Critr.304). The study recommends that The management of the teaching hospitals should ensure that they maintain status quo on teleworking to enjoy more efficiency from their staff. The organizations should encourage the casual employees to further trainings to incorporate better to the scheme and general innovativeness in health matters so as to update their consciousness to performance enhancement in the teaching hospitals in Anambra state.
The Impact of Green Products on the Performance and Sustainabiity of Small and Medium Enterprises in Abuja, Nigeria Marcus Garvey Orji; Hadiza Abubakar Ahmad; Abdullahi Dangana
Rowter Journal Vol 4 No 2 (2025): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v4i2.1350

Abstract

The objective of this study was to assess the impacts of Green Products on the performance and sustainability of Small and Medium Enterprise (SMEs) in Abuja, the study was survey research sampling the opinion of 322 respondents within Abuja Municipal Area Council. Their opinion was collected using a structured questionnaire. The data obtained was analysed using descriptive and inferential statistics, and the hypothesis was tested by means of correlation and regression analysis. The findings of the study reveals that the impact of green product on the performance and sustainability of Small and Medium Business Enterprises is strong with R-value of 0.684 and a p-value of 0.000 which is lesser than the cut off significant level of 5%, also the 48.1% explanatory power implies that any effort to enhance green product will likely lead to a notable increase on the performance and sustainability of Small and Medium Enterprises, The finding of this study leads to conclusion and lends further support to the assumptions that green product development and marketing practices has emerged as a powerful tool that transcends profit considerations. It is a strategic marketing imperative that aligns businesses with the principles of sustainable development in line with SDG 12 (Responsible consumption and production). Therefore, the study recommended among others, that there is the need for small and medium enterprises in Abuja to intensify the integration of eco-friendly technologies and practices in their production and products make ups such as recycling and reusing technologies to enhance their business performance. Equally, Small and medium enterprises owners or operators in Abuja should intensify efforts to promote environmentally responsible ways of operating a business by ensuring that their operations are respectful of the Planetary boundaries; and showcase the dedication to improve operations while meeting certain environmental, social, and governance requirements in line with sustainable development goals Agenda 2030 of United Nations.
Quantitative Research Review: Awareness and Adoption of Digital Marketing Strategies amongst Small and Medium Enterprise in Lagos State, Nigeria Doyinsola Aduloju Ayokanmi
Rowter Journal Vol 4 No 2 (2025): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v4i2.1353

Abstract

This study was conducted by Nduneche Ezurike in the Department of Marketing, LIGS University, Honolulu, Hawaii, United States of America. It was a double-blind, peer-reviewed study, published in the Innovative Journal of Research in Marketing and Customer Success. The study sought to investigate the awareness and adoption of digital marketing strategies among Small and Medium Enterprises (SMEs) in Lagos State, Nigeria. This paper meets the eligibility criteria for a quantitative research critique due to its research design. The study evaluated in three (3) sections to provide a comprehensive assessment of the research. Merrigan and Huston (2014), as well as Cresswell and Cresswell (2018), are the underpinning books used for this review. Both are widely cited in the social sciences and education. They provide extensive foundations on quantitative research designs and methodological justifications. Peer-reviewed journals in the social sciences that carried out similar studies in Nigeria on SMEs' digital marketing strategies were also used to assess the paper’s quality, relevance, and originality against established benchmarks.
Cyber Security Ventures: An Assessment of Entrepreneurial Opportunities in Protecting Digital Assets in Nigeria Zubair Shaib Bashir; Marcus Garvey Orji
Rowter Journal Vol 4 No 2 (2025): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v4i2.1372

Abstract

The cybersecurity industry is experiencing unprecedented growth due to increasing digitalization and rising cyber threats. This study investigates entrepreneurial opportunities and key success factors for cybersecurity startups in Nigeria, emphasizing innovation in protecting digital assets. Using a quantitative survey design, data was collected from 100 cybersecurity professionals, entrepreneurs, and investors to explore the dynamics of this fast-evolving sector. The findings highlight opportunities to leverage emerging technologies, such as artificial intelligence (AI), blockchain, and the Internet of Things (IoT), to address challenges like cybercrime, data breaches, and IoT vulnerabilities. Significant barriers, including regulatory compliance, high capital requirements, and a shortage of skilled professionals, were identified. Key success factors include technological innovation, talent acquisition, and strategic partnerships. Collaboration with investors is crucial for overcoming challenges and fostering sustainable growth. The study provides actionable insights for entrepreneurs, investors, and policymakers to navigate the complexities of the cybersecurity market. It concludes that adaptability, innovation, and collaboration are critical for startups to thrive. Addressing market demands and mitigating challenges can position cybersecurity ventures to significantly enhance digital asset protection in an interconnected world.
Exploring the Role of Artificial Intelligence in Forensic Auditing: A Comparative Study between Developed and Developing Economies Rozmita Dewi Yuniarti Rozali; Morris Leonard Mwakapemba
Rowter Journal Vol 4 No 2 (2025): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the integration of Artificial Intelligence (AI) in forensic auditing and compares its implementation and effectiveness between developed and developing economies. It aims to highlight how AI technologies contribute to fraud detection, data analysis, and litigation support, while examining global disparities in adoption. A qualitative-comparative approach is employed, focusing on legal frameworks, technological readiness, and institutional capabilities across selected countries. The study synthesizes insights from academic literature, policy reports, and regulatory guidelines. The results indicate that developed economies benefit from advanced infrastructure and well-established regulatory frameworks that facilitate effective AI use in forensic auditing. In contrast, developing economies encounter obstacles such as technological gaps, limited resources, and legal uncertainties that hinder widespread adoption. The study provides practical implications for policymakers, regulators, and professional bodies by offering recommendations to strengthen institutional capacity, improve legal frameworks, and foster technological investment, especially in developing countries. By offering a cross-contextual analysis of AI adoption in forensic auditing, this research contributes to the limited body of comparative studies on the topic and underscores the importance of tailored strategies to bridge global disparities in AI-driven forensic practices.
The Impact of Green Products on the Performance and Sustainabiity of Small and Medium Enterprises in Abuja, Nigeria Iborida; Emmanuel Ajibade
Rowter Journal Vol 5 No 1 (2026): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v5i1.1423

Abstract

Brand innovation is a critical strategic lever in highly competitive markets, yet its empirical link to economic outcomes in emerging telecommunications sectors remains underexplored. This study examines the economics of brand innovation and its impact on market efficiency in Nigeria’s telecommunications sector, drawing on evidence from South-West Nigeria. Grounded in Schumpeter’s Theory of Innovation and Porter’s Competitive Forces Model, the research analyzes how product, process, positioning, and paradigm innovations influence allocative, productive, and dynamic efficiency. A descriptive and causal research design was employed, collecting primary data from 400 subscribers via structured questionnaires, complemented by secondary data from the Nigerian Communications Commission (NCC). Data were analyzed using descriptive statistics, correlation, and multiple regression. Findings reveal that brand innovation has a statistically significant positive impact on market efficiency (β = 0.409, p < .001), explaining 52.1% of its variance. Process and paradigm innovations were identified as the most potent drivers, highlighting the importance of operational excellence and business model transformation. The results further indicate that competitive intensity and regulatory frameworks mediate the translation of innovation into tangible efficiency gains. This study provides novel empirical evidence from an African context, demonstrating that strategic brand innovation is a key determinant of market efficiency. It offers practical insights for telecom operators to prioritize impactful innovations and recommends that regulators foster innovation-friendly policies to enhance sectoral performance and consumer welfare.
Financial and Operational Non-Disclosure and Corporate Tax Compliance in Nigeria: Evidence from the Telecommunications Sector Oladipo Lawrence Babajide
Rowter Journal Vol 5 No 1 (2026): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v5i1.1438

Abstract

The telecommunications sector plays a pivotal role in Nigeria’s digital economy and constitutes a major contributor to government revenue. However, increasing concerns have emerged regarding financial and operational non-disclosure practices within the sector and their implications for corporate tax compliance. This study investigates the intersection between non-disclosure practices and corporate tax compliance in Nigeria’s telecommunications industry. Anchored on corporate governance and regulatory compliance theory, the study examines how financial non-disclosure (such as underreported revenues and undocumented related-party transactions) and operational non-disclosure (including unreported data breaches and undisclosed network expansions) affect tax assessment accuracy, audit effectiveness, and compliance outcomes. Using a mixed-methods approach covering the period 2020–2025, the study analyzes regulatory frameworks, audit records, and stakeholder perceptions. The findings are expected to provide policy-relevant insights for harmonizing data protection obligations with tax transparency requirements, thereby strengthening fiscal accountability in Nigeria’s digital economy.

Page 5 of 5 | Total Record : 48

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