This paper proposes a floating-interest-rate infrastructure bond, where the interest of a government bond is paid to investors during the period of construction and the early period of operation. Unlike the usual government bond, which provides a fixed interest rate, the proposed floating-interest-rate infrastructure bond pays a floating interest, the rate of which depends on spillover tax revenues. Effective infrastructure projects have a positive effect on the economic growth of a region, known as the spillover effect. When user charges and the return from spillover tax revenues are below the fixed rate of the government bond, the interest rate will equal to the fixed rate of the government bond. In this case, investors in the infrastructure will receive interest on the government bond at the minimum rate. As the spillover effect of the infrastructure increases, the rate of return for infrastructure investment will become greater than the fixed rate of the government bond. The success of the floating-interest-rate infrastructure bond depends on the spillover effect and on transparency and accountability. Policy recommendations are provided in this paper on how to increase the spillover effect and improve transparency and accountability. 

The aim of the present study was to determine the effects of single and mixed infections of nematode (Meloidogyne javanica), fungus (Fusarium oxysporum) and bacterium (Xanthomonas axonopodis) on nodulation and pathological parameters of Bambara groundnut (Vigna subterrenea (L.) Verdc.) in field condition. Nematode infested field was used while other pathogens were obtained from diseased plants. The Randomized Complete Block Design (RCBD) was adopted in a 5 × 9 × 5 factorial design (5 blocks, 9 treatments and 5 replicates per treatments) resulting in 225 experimental units. In each experimental unit, three seeds were sown to a depth of 5cm and thinned to one plant per planting hole after germination at day 7. Treatments were inoculated into test plant following standard methods. As a result, the control treatment recorded the highest number of nodules (64.0 ± 6.91), followed by bacterium (45.2 ± 5.11) while N + F + B had the lowest number of root nodules (23.4 ± 2.42). Simultaneous treatment (N + F + B) gave the highest percentage reduction in nodulation (63.44%), followed by treatment N + F7 (56.25%). Fungus treatment recorded the highest mean wilted plants (3.8 + 0.20) followed by N + F7 treatment (3.40 + 0.40). Gall formation in the nematode treatment increased proportionately by 56.33% as the highest recorded, followed by treatment N + F7 with 50.0%. Treatment N + F7 had the highest reproduction factor (Rf) value of 9.30 followed by nematode (8.30), N + B7 (7.40), N + F + B (6.80) and N + F14 (6.50). Zero (0) Rf value was recorded in fungus, bacterium and control treatments. The observed differences in nodulation and pathological parameters among the treatments are significant (P < 0.05). The data provided in this work is important in the control of the three pathogens affecting the productivity of Bambara nut. Formulation of a single protectant should be designed to have potent effects on the three pathogens to achieve effective protection and good production of Bambara nut.

Yam (Dioscorea sp.) is a popular tuber in Cameroon, where it is grown for both food and income. One of the most challenging aspects of the long-term storage of yam tubers is post-harvest spoilage, often caused by fungi. The use of post-harvest chemicals on yam tubers is not a matter of course. The present study evaluated the efficacy of aqueous extract and powder of Zingiber officinale against fungi associated with the storage rot of yam. The fungi were isolated from two yam cultivars, “Calabar” and “Ghana”, from three localities in Cameroon. The antifungal activity of the aqueous extract and ginger powder was studied in vivo on slices of yam tubers. The results obtained showed that eight fungi were associated with yam tubers and exhibited typical rotting symptoms. The most prevalent and virulent fungus was Penicillium sp., which caused decay volumes of 12.76 cm³ and 8.74 cm³ for “Calabar” and “Ghana” cultivars, respectively. Fungal spoilage was greatly reduced by the application of aqueous extract and ginger powder. The aqueous extract tested at the 30% dose was more effective with up to 80% inhibition. However, the ginger powder was more effective against Penicillium sp., Aspergillus niger, and Colletotrichum sp. associated with rot in the variety “Ghana” with total inhibition (100%). Therefore, the aqueous extracts and powder of Zingiber officinale can be used as a bio fungicide to improve the shelf life of yam tubers.

Organizational commitment (EOC) and employee loyalty are two critical constructs that contribute to organizational success. Understanding the intricate relationship between these factors is essential for organizations seeking to cultivate a loyal and committed workforce. This study delves into the mediating effect of EOC on employee loyalty, examining the mechanisms through which organizational culture fosters a loyal workforce. To investigate the mediating role of EOC, a sample of 300 employees from the Indonesian Port Corporation was surveyed. Path analysis, a statistical technique that assesses the strength and direction of relationships between multiple variables, was employed to test the study’s hypothesis. The findings revealed a strong association between organizational culture, EOC, and employee loyalty. Organizational culture dimensions, particularly teamwork, respect for individuals, stability, attention to detail, and outcome orientation, were positively related to EOC and employee loyalty. Furthermore, EOC was found to mediate the relationship between organizational culture and employee loyalty, indicating that EOC plays a crucial role in shaping employee loyalty within a supportive organizational culture context. These findings underscore the importance of fostering EOC to enhance employee loyalty and organizational success. Organizations seeking to cultivate a loyal workforce should create a supportive organizational culture that promotes teamwork, respect for individuals, stability, attention to detail, and outcome orientation. By nurturing these cultural traits, organizations can foster a strong sense of EOC among their employees, increasing employee loyalty, productivity, and organizational growth.

With the purpose of strengthening the knowledge and prevention of landslide disasters, this work develops a methodology that integrates geomorphological mapping with the elaboration of landslide susceptibility maps using geographic information systems (GIS) and the multiple logistic regression method (MLR). In Mexico, some isolated works have been carried out with GIS to evaluate slope stability. However, to date, no practical and standardized method has been developed to integrate geomorphological maps with landslide inventories using GIS. This paper shows the analysis carried out to develop a multitemporal landslide inventory together with the morphometric analysis and mapping technique for the El Estado River basin where, selected as the study area, is located on the southwestern slope of the Citlaltepetl or Pico de Orizaba volcano. The geological and geomorphological factors in combination with the high seasonal precipitation, the high degree of weathering and the steep slopes predispose its surfaces to landslides. To assess landslide susceptibility, a landslide inventory map was prepared using aerial photographs, followed by geomorphometric mapping (altimetry, slopes and geomorphology) and field work. With this information, landslide susceptibility was modeled using multiple logistic regression (MLR) within a GIS platform and the landslide susceptibility map was obtained.

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.