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This paper provides evidence that the banking sector reforms of 2004 and 2009 enhanced prudential performance of the banking industry and financial system stability in Nigeria.

This study uses regression analysis with regime shift to confirm results from tests of two means and variances model to examine the effectiveness of banking sector reforms in Nigeria.

Evidence from the regression model agrees with findings from the test of means model (not controlling for trend effects) that capital to assets ratio rose while non-performing loan ratio declined after the reforms, and that capital to earning assets ratio rose when trend effects were accounted for. Both the regression model and the tests of means model controlling for trend effects show that return on asset, return on equity and return on earning assets ratios declined after the reforms.

This paper evaluated the effectiveness of banking sector reforms in Nigeria using models that avoid weaknesses that besieged many previous studies. It however used data covering 1983–2020 period, due to data availability. A larger scope of data may improve the results, and future research may re-examine this theme as more data become available. Furthermore, banking stability issues could be examined using specialised techniques such as the generalised autoregressive conditional heteroscedasticity model and related family.

These results suggest that the reforms led to improvement in the sector’s resilience (risks-absorbing capacity) and asset quality, and that profitability had not been the primary focus of the reforms.

The authors recommend that regulatory and supervisory authorities in Nigeria continue to implement and improve on banking sector reforms for a more resilient and functional banking system. As a contribution to social research, this study shows that studies on policy evaluation should be located within appropriate theoretical framework: the theory of change. It shows that an appropriate use of attribution analysis and contribution analysis within this theoretical framework engenders robust analysis and results. Otherwise, the analytical findings would be erroneous and policy advice misguided.

The statistical significance of our findings establishes that the banking sector reforms in Nigeria have been effective in promoting financial system stability in Nigeria. By deploying both the test of means with and without trend effects (an attribution analysis) and the multivariate regression analysis with regulatory shift (a contribution analysis), and relying more on the later for its superiority, this study contributes to the body of knowledge in that, it not only determined the true effects of banking sector reforms in Nigeria for appropriate policy guidance but also demonstrated that, in research, an inappropriate methodology produces results that may diverge from the more accurate ones that were derived from the correct methodology.

Most studies on electricity-economic growth nexus in the literature are preoccupied with causality, with little attention paid to the transmission mechanisms. The orientation of most of these studies is obviously predicated on their assumption that electricity enters the production function in a Hicks-neutral fashion. Based on the assumption that productivity of capital is affected by electricity supply, this study estimates a production function in which electricity enters the model in capital-augmenting style. The study aims to examine the transmission channels in the electricity-economic growth nexus.

Using monthly data on Nigeria from 1980 to 2013, the study uses the three-stage least square regression technique, which not only controls for possible endogeneity in the model but also allows for tracing the transmission linkages to estimate the relationship between electricity and economic growth in Nigeria.

This study establishes that electricity positively affected economic growth in Nigeria however through its positive effects on industrial output. The direct effect of electricity on economic growth was insignificant. This study thus concluded that the transmission mechanism in electricity-economic growth nexus is the electricity-induced industrial growth.

Nigeria should increase her electricity supply (for increased electricity consumption) because this would significantly stimulate her industrialization and economic growth.

This study differs from earlier studies in that it did not primarily focus on causality; it examined the transmission channels in the electricity-economic growth nexus. Moreover, it differs from them on the implicit assumptions made by earlier studies that electricity enters the production function in a Hicks-neutral fashion. It rather estimated a model in which electricity enters the production function in capital-augmenting fashion because the study assumed that productivity of capital is affected by electricity supply.

The purpose of this paper is to establish the relationship between perceived grounds for tax non-compliance or compliance behaviors and perceived tax compliance factors.

The study employed a correlational and cross-sectional survey design seeking to understand tax compliance by taxpayers’ perceptions in Uganda. Data from 205 respondents to the questionnaire were analyzed using Statistical Package for Social Scientists and structural equation modeling with analysis of moment structures.

Governmental effectiveness, transparent tax system (TTS) and voice and accountability (VA) are perceived grounds for tax compliance or non-tax compliance and, as indicators of tax administration significantly influence variances in tax compliance. Tax compliance in Uganda is indicated by perceived worth and distribution of public expenditure (WDPE), level of taxation, inequalities in the tax system and tax evasion.

No distinction is made between actual and potential taxpayers. Still, the results can contribute to our understanding of tax compliance puzzle from the behavioral angle. Factors such as perceived WDPE indicate a taxpayer’s compliance decision and factors such as governmental effectiveness explain that decision. Additional government policy requirements beyond greater enforcement actions by the tax authorities should be cultivated.

Results contribute to extending the basic tax effort model by establishing the extent to which VA, TTS and governmental effectiveness (GEF) matter in a developing country context. The study presents tax compliance as a taxpayer’s decision that is informed by perceptions and shows that factors increasing the taxpayers’ perceptions about VA and GEF relate to the importance that their perceptions have in their tax compliance decisions.

Najib Mahfuz is the first Arab‐language author to win the Nobel Prize in literature. Born in 1911 the son of a middle‐class Jamaliyah merchant, he became the most popular novelist in Egypt and the Arab countries.

The study hypothesized that the absence of the governing authority during the growth and expansion of informal settlements caused a highly randomized dense social fabric that shaped their characteristics.

This research employs urban tactics and social theories to understand dynamic relationships in social consolidation in informal settlements in Jordan. The research adopted a mixed-methods approach, deploying qualitative and quantitative methods to understand the concepts, terms, perspectives, means and functions of open spaces in informal settlements.

The results identified that the land ownership of open spaces, gender and age have a significant impact on the relationships and social interaction of people. The results suggested that despite the informal morphology of studied areas being random, unplanned and chaotic, there is often an underlying logic to meet occupants’ needs.

This research explores informal spatiality to help understand the mechanisms of how marginal communities create and interact with each other in public spaces. This study is limited to the investigation of socio-cultural practices in public spaces, without an in-depth consideration of the roles of physical elements and features in the spatial configuration of these spaces.

The importance of the research is that the exploration of informal spatiality of this neighborhood morphology will enable to understand the mechanism of how marginal communities create and interact among each other and their public spaces in different cities.

A finite element method is used to study the effect of flow past a circular cylinder with an integral wake splitter. A fractional step algorithm is employed to solve the Navier‐Stokes and Energy equations with a Galerkin weighted residual formulation. The vortex shedding process is simulated and the effect of splitter addition on the time period of shedding is studied at a Reynolds number of 200 and a blockage ratio of 0.25. The effect of splitter and the Strouhal number and heat transfer augmentation per unit pressure drop has been investigated.

This study aims to examine the effect of various forms of capital flows on financial stability in middle-income countries from 2010 to 2017 using the World Bank economy classifications of 121 economies.

Panel spatial correlation consistent approach was used in this study.

The findings provide convincing evidence that in middle-income countries, capital flows are positive and significant predictors of financial stability and that financial systems in advanced economies are more stable than those of emerging and developing countries. However, outward foreign direct investments are shown to have the largest potential for ensuring financial stability.

Globalization has fostered financial integration of nations, which is manifested in capital flows from lower-income countries to middle-income and upper-income countries and vice versa. These flows can lead to financial instability if not properly controlled. The authors show how the various forms of capital flows affect the financial stability in middle-income countries.

This study investigated the emerging progressive use of ornamental art in the landscape architecture of Kazakhstan and determined the influence of symbolism on the quality of new urban environments. The study analysed the existing recreational facilities in Kazakhstan in order to establish their symbolic meaning, the level of utilisation of symbolic ornaments, and the socio-economic factors that influence the design structure of landscape elements. The results revealed that symbolic meanings of the ornaments stem from historic, legal and cultural traditions of different ethnic groups in Kazakhstan. Therefore, the form depends on not only the topography of the area, but also the traditional symbolism and numerology. This study categorised the studied places according to their size: large gardens, small squares and small landscape forms. Taking into account the natural and climatic features of Kazakhstan, small landscape forms acquire the quality of arid zone gardens. However, lack of identity and consistency appears to be a major problem in design of larger scale landscapes. This article posits that coordination between socio-economic and historical-cultural factors will open new creative opportunities for the development of an original landscape architecture in Kazakhstan, yet balance between environmental construction and contextually meaningful urban planning will still be needed.

The relationship between collective memory and the built environment is a complex relationship. Though the concept of memory is fragile, the maintenance and continuation of urban memory are essential to maintain groups' identities and to support the sense of place and place attachment between community members and the architectural settings they use and/or reside in. Preserving the physical aspects of buildings, spaces and settings that are linked with memory, is important to preserve the memory, however, the mere preservation does not guarantee the continuation of memory. The maintenance and continuation of memory is a process that depends on several factors, where the preservation of the physical aspects is only one among several. This paper aims at a better understanding of the intricate relationship between collective memory and the built environment, focusing on the processes of formation, stimulation and consolidation of memory. The paper sheds the lights on historic houses that are embedded with significant meanings and memories to their social contexts. It claims that historic houses can easily shift from ‘potential cultural memory' to ‘actual cultural memory' that could act as pillars of memory to their surrounding community, if the conservation process is done comprehensively, that is to include not only the physical and spatial aspects of memory but also to tackle the social dimensions of memory as well. The paper is organized into three sections: the first investigates the memory formation process, focusing on the social and the spatial dimension of memory, then the second investigates the possible channels to memory stimulation and consolidation, and finally, as a case study, the third section investigates the memory of two historic houses in Cairo, Egypt. The review of the works undertaken in the two houses highlights the difference and the distance between the concept of restoration and the essence of conservation. Findings yielded that, urban memory is an important aspect of cultural heritage that should to be captured and preserved for current and future generations, an aspect that is missing in local conservation approaches. Moreover, to be maintained, urban memory needs physical, social and moral props.

The purpose of this paper is to establish the relationship between tax fairness, isomorphic forces, strategic responses and tax compliance in Ugandan small and medium enterprises (SMEs).

This is a correlational and cross-sectional study using two respondent types, the demand (represented by the tax collecting body respondents) and supply (represented by SME respondents) sides of tax compliance, to examine perceived tax compliance in Uganda’s SMEs.

Tax fairness, isomorphic forces and strategic responses have a predictive force on tax compliance. Significant mediation effects of tax fairness and also strategic responses are found. The two respondent types perceive the study variables differently – providing an understanding of why the tax compliance puzzle has remained a burgeoning concern. For example, the tax-collecting body respondents perceived more tax fairness than SME respondents, suggesting that perceived tax fairness depends on whose “lenses” you look through.

Rather than focussing only on the importance of the rational analytical deliberation of tax fairness by taxpayers in influencing their tax compliance, the current paper shows that in addition, isomorphic forces and strategic responses establish the basis for understanding taxpayers’ compliance.

The methodology that enlists two respondent types, i.e. the supply side of tax compliance and the demand side of tax compliance, probably offers a unique way of deriving better results than previous studies.