This study investigates the influence of board physiognomies on earnings reporting among listed industrial companies in Nigeria. Data were collected from the Nigerian Exchange Group (NXG) over an eleven-year period, spanning from 2014 to 2024. The analysis employed the Ordinary Least Squares (OLS) regression method to estimate the impact of various board attributes on earnings reporting. STATA 13 statistical software was utilized for data analysis. The findings indicate a significant relationship between board physiognomies and earnings reporting. Specifically, board composition, board size, board ownership, gender diversity, and leverage were found to have a strong positive effect on earnings reporting. All these factors were significant at the 1% level, except for board composition, which showed significance at the 10% level. In contrast, the results revealed a substantial negative relationship between firm size and earnings reporting. Based on these findings, the study recommends the formation of effective and efficient board structures to enhance earnings reporting in listed industrial companies in Nigeria. This is especially pertinent for firms with very large or very small boards, as well as those with high levels of board ownership.

This study aims to improve the quality and innovation of coffee powder packaging design by applying the Theory of Inventive Problem Solving (TRIZ). TRIZ provides a systematic framework for identifying and resolving design challenges by utilizing inventive principles derived from patent analysis. The research focuses on solving key issues in coffee packaging, including air leakage, degradation of product quality during storage, and difficulties in usability. The methodology involves problem identification, TRIZ analysis, concept development, prototyping, and performance evaluation. The prototype was developed using biodegradable multilayer materials and featured a zip-lock closure system for enhanced usability and product preservation. Key TRIZ principles applied include segmentation, local quality, flexibility, and the use of new materials. Evaluation results show that the new packaging design extended product freshness by up to 30% compared to conventional packaging. This research contributes to the field of sustainable packaging innovation by demonstrating the applicability of TRIZ in small business contexts such as coffee SMEs. It offers both theoretical insights and practical solutions for product packaging that are functional, environmentally friendly, and aligned with consumer expectations. The findings have implications for improving product competitiveness and advancing innovation practices in the food packaging industry.

Uttarakhand is currently experiencing a marked rise in entrepreneurial initiatives across diverse sectors such as advertising, homestay tourism, food processing, and customized manufacturing. This paper investigates the journeys of emerging entrepreneurs in the state, analysing their motivations, challenges, and aspirations through detailed case studies. It argues for a decentralized industrial approach to stimulate economic development and mitigate outmigration. The study further explores the crucial role played by government bodies and local communities in nurturing these ventures by providing infrastructure, policy support, and mentorship opportunities. The positive impact of such initiatives includes enhanced employment, regional income generation, and the evolution of Uttarakhand into a multi-sectoral industrial hub. The findings underscore the importance of fostering entrepreneurial ecosystems to enable sustainable and inclusive economic transformation.

This research investigated how diverse patterns of ownership shape the practice of accounting conservatism within Nigeria’s listed industrial sector from 2015 to 2024. Ownership was analysed through four dimensions: institutional investors, managerial stakes, foreign participation, and the degree of ownership concentration. Applying a panel multiple regression approach, the study examined four hypotheses. The analysis revealed that institutional, managerial, and foreign ownership each promote higher levels of accounting conservatism, indicating that greater institutional involvement tends to enhance cautious and prudent financial reporting due to their positive interrelation. Conversely, a more concentrated ownership structure was found to undermine accounting conservatism, suggesting that heightened concentration diminishes the extent of prudence in recognising income and expenses. The findings imply that foreign investors are generally better positioned to exert independent scrutiny and discipline over corporate governance, limiting managers’ ability to engage in discretionary reporting behaviour and thereby improving the credibility of earnings figures. Based on these insights, the study recommends that industrial firms actively encourage institutional and foreign investments as mechanisms to deter self-interested accounting choices by management. In contrast, excessive concentration of ownership should be avoided, as it risks distorting proper expense recognition and may foster internal conflicts that could compromise governance effectiveness.

In today's business environment, digital transformation is becoming imperative to increase the efficiency and competitiveness of organizations. Cloud accounting, as part of this transformation, provides companies with a more flexible, accessible and often cost-effective approach to bookkeeping. This paper explores the level of awareness, technical readiness, security issues, cost aspects and legislative framework related to the implementation of cloud accounting solutions in Bosnia and Herzegovina. The research is based exclusively on secondary sources – statistical data, reports of IT companies (e.g. Datalab, Infosoft, Pantheon), market analyses and available literature. The goal is to provide insight into the current state of cloud accounting application in BiH, identify key obstacles and propose measures to improve its use. The results of the research show that although there is some progress in digitalization, the application of cloud accounting still faces a number of challenges, especially in the area of information and trust in data security.