In regard to national development (ND), this review article (which is basically a perspective approach) presents retroactive and forward-looking perspectives on university education in Nigeria. In the past, particularly during the 1970s, the Nigerian university (NU) sector was among the most outstanding in Africa as well as globally. The best institutions drew students from around Africa, who flocked to Nigeria to study. The NU structure evidently contained four essential components for an international and effective university system, viz., world-class instructors, world-class students, a conducive learning environment, and global competitiveness. The NU structure, nevertheless, has undergone some neglect over the past thirty years and lost its distinctive identity, which raises questions about its function and applicability at the current stage of ND. Hence, some retrospective and forward-looking observations on university education in Nigeria in connection to ND are conveyed in this perspective article uses basically published articles and other relevant literature, as well as other sources and data from available literature. Hitherto, there is an urgent need for reinforcement of the university system in order to give it the desired and comparable international quality and functionality needed to meet the demands of current issues and the near future. However, this article conveys an intense belief and conviction that the NU system is still important for both the political and socioeconomic development (growth) of the nation. The article concludes by recommending the way forward in this regard.

The study aims to explain the relationship between the effectiveness of a business and its management through the analysis of working capital. The findings prove the complementary relationship. The analysis of working capital will always have a significant impact on the effectiveness of business management. The main objective of any corporation is to be effective in business, which can be achieved by analyzing the working capital. The result shows that analysis of working capital based on factors like operational efficiency, the company’s earnings and profitability, cash management, corporate receivable management, and corporate inventory management creates room for improvement and effectiveness in business management. Firms might enhance finances for business expansion by lowering their working capital requirements. It has also been revealed that there is a considerable difference in industries across time. It was observed that there is a high association between working capital efficiency and firm profitability. A highly efficient corporation is less vulnerable to liquidity risk and is also self-sufficient in terms of external finance. Numerous studies have been done to regulate the true rapport between working capital investments and their impact on financial presentation. It demonstrates that effective investment in working capital management may boost profitability and business value. The relationship between accounting and finance was explained by measuring working capital management in demand to illustrate the status of profitability. It was suggested that accountants take a more professional approach to updating their accounting and finance skills in their organization through effective working capital management.

This work presents a review of Mexican Higher Education during the decade of education for sustainable development and how today it faces the commitments made for the Sustainable Development Agenda 2030. By portraying the agreements that support the UN’s Development Program in advising higher education institutions, the SDGs which can be served through universities and their by-products, the success stories of some universities are shown. This case study addresses the theoretical value of quality of life and harmony of the environment, remarking on how different universities in Mexico have approached this matter as a key part of their curricula, policy, and research. Showcasing a special emphasis given to the work carried out by the University of Sonora, specifically for their institutional practices for sustainability and the study of sustainability from the perspective of Environmental Psychology.

The presence of a crisis has consistently been an inherent aspect of the Supply Chain, mostly as a result of the substantial number of stakeholders involved and the intricate dynamics of their relationships. The objective of this study is to assess the potential of Big Data as a tool for planning risk management in Supply Chain crises. Specifically, it focuses on using computational analysis and modeling to quantitatively analyze financial risks. The “Web of Science—Elsevier” database was employed to fulfill the aims of this work by identifying relevant papers for the investigation. The data were inputted into VOS viewer, a software application used to construct and visualize bibliometric networks for subsequent research. Data processing indicates a significant rise in the quantity of publications and citations related to the topic over the past five years. Moreover, the study encompasses a wide variety of crisis types, with the COVID-19 pandemic being the most significant. Nevertheless, the cooperation among institutions is evidently limited. This has limited the theoretical progress of the field and may have contributed to the ambiguity in understanding the research issue.

The rise of fintech in the financial sector presents a transformative shift towards digitalisation and sustainability on a global scale, leveraging technologies like AI to minimise environmental footprint. Neobanks not only challenge traditional banking models but also offer innovative solutions that align with sustainable objectives. The purpose of this paper is to analyse the impact of neobanks on global sustainability from economic, environmental, and social points of view. A comprehensive literature review of existing literature and current sustainable practices of neobanks was conducted. Results reveal that neobanks significantly positively contribute towards environmental sustainability with reduced paper use and logistics requirements of banking services. By offering more accessible and affordable banking services they importantly contribute towards higher financial inclusion, and with innovative products towards more competitive and innovative financial markets. AI-based tools they employ are increasing financial literacy and social inclusion. This article also highlights concerns regarding electronic waste management, potential high energy consumption, required digital literacy and cybersecurity risks. In conclusion, despite the mentioned risks, neobanks importantly contribute to global sustainability in many ways and will even more in the future. These findings can help neobanks shape sustainable practices and guide policymaking, as well as spread awareness of the sustainable impact of banking services.

The study looks at Ghana’s mining industry’s audit culture and green mining practices about their social responsibility to the communities where their mines are located. Results: According to this study, the economic motivations of mines and green mining are inversely related. Even large mining companies incur significant costs associated with their green mining initiatives because they require a different budget each year, which has an impact on their ability to maximize wealth. Conversely, mines with strong green mining initiatives enjoy positive public perception, and vice versa. Ghanaian mines do not have pre- or during-mining strategies; instead, they only have post-social and post-environmental methods. The best method for evaluating mines’ environmental performance in the community in which they operate is, according to this study, social auditing. This is primarily influenced by the mine’s audit culture, but it is also influenced by the auditor’s compliance with audit processes, audit guidelines, and, ultimately, the audit firm’s experience. The analysis confirms that Ghana’s mine environmental performance is appallingly low since local audit firms are not used in favor of foreign auditors who lack experience or empathy for the problems encountered by these mining communities. Last but not least, corporate social responsibility (CSR) is connected to Ghana’s development of green mining, either directly or indirectly. Whether the mine adopts a technocrat, absolutist, or relativist perspective on mining will determine this. The study discovered that, in contrast to the later approach, the first two views generate work in a mechanistic manner with little to no consideration for CSR.