Bank performance in terms of increase earnings has implication for the survival and growth of the sector, improving the financial results constitutes the most critical aspect of performance of banks. It is against this background that the study comparatively assessed the performance of some selected deposit money banks in Nigeria. Banking in Nigeria has undergone remarkable changes since 2005 bank consolidation. The era of armchair banking has gone. It has become a different ball game in terms of competition and its inherent strategies. This transition eventually brings the Nigerian banks to be in need of capital, asset creation, earnings, liquidity and the management to manage the risk exposure of the aforementioned. In this context, the present study assesses and compares the performance of the Nigerian banks from 2005 to 2015 through their liquidity, asset quality, profitability and share price. Moreover, the Nigerian banks are ranked based on their performance. The ranking result can be used to analyze the strengths and weaknesses of a bank compared to its competitors. Simple random sampling was used to obtain five out of the twenty-one deposit money banks using lottery method. Furthermore, data for the study was obtained from the annual audited reports of the selected banks and data was analyzed using analysis of variance (ANOVA) and it was found that there is a statistically significant difference in their various performance level with regards to liquidity, asset quality, profitability and share price. The significant differences among the banks in terms of the aforementioned, implies that the null hypothesis is thereby rejected and alternate hypothesis accepted, which can now be stated as; there is significant difference between the liquidity levels of the selected banks and their performances; there is significant difference between the asset quality levels of the selected banks and their performances; there is significant difference between the profitability levels of the selected banks and their performances; there is significant difference between the share price levels of the selected banks and their performances. The study concluded with recommendations as to how the various banks can reduce the level of non-performing loans which is cardinal to improvement in banks performance.

This paper examines the implementation of market-led strategies in Nigerian university management and its transformative impact on higher education institutions. In response to changing societal needs and economic demands, Nigerian universities are increasingly adopting market-led approaches to enhance their competitiveness, relevance, and sustainability. By embracing principles of market orientation, customer focus, and responsiveness to stakeholders, universities seek to improve student recruitment, academic program development, research commercialization, and industry collaboration. Through case studies and empirical analysis, this study assesses the implementation process, challenges, and outcomes of market-led strategies in Nigerian university management. The findings highlight the potential benefits of market orientation in enhancing institutional effectiveness, fostering innovation, and driving organizational change in higher education.

Health care management system financing plays a vital role in ensuring the availability and accessibility of quality health care services. However, numerous challenges and constraints exist that can hinder the effective financing and sustainability of health care systems. Understanding and addressing these challenges is essential for improving health care financing mechanisms and achieving better health outcomes (124, 125) Healthcare systems in suffer from neglect and underfunding, leading to severe challenges across the six World Health Organization (WHO) pillars of healthcare delivery. We conducted this study to identify the principal challenges in the health sector in and their solutions for evidence-based decisions, policy development and program prioritization

Insufficient Funding Allocation: One of the primary challenges in health care management system financing is the inadequate allocation of funds. Limited financial resources can restrict the availability of essential health care services, compromise service quality, and undermine the overall functioning of the health care system. Insufficient funding allocation hampers infrastructure development, workforce capacity building, and the procurement of medical supplies and equipment (126).

Innovation is a cornerstone of competitive advantage in today's dynamic business environment, and firms often collaborate with external partners to enhance their innovation capabilities. This study examines the influence of technology partnership portfolios on firm innovation performance. Drawing on data from a diverse sample of firms across industries, we analyze the composition and dynamics of technology partnership portfolios and their impact on various dimensions of innovation performance, including product innovation, process innovation, and overall firm competitiveness. Our findings shed light on the strategic importance of managing technology partnerships effectively to maximize innovation outcomes and sustain long-term competitive advantage.

In today's dynamic business landscape, the use of accounting software has become increasingly widespread, promising to enhance efficiency and accuracy in financial management processes. This study aims to know the impact of using accounting software on the accuracy of financial information within organizations. To achieve the research objectives, a questionnaire was distributed to employees of Al-Murabba Software Solutions Company, and by compiling results from both theoretical frameworks and practical insights, this research provides valuable implications for companies that aim to benefit from accounting software for financial management. It provides recommendations to improve program implementation strategies, enhance user training programs, and enhance data security measures to increase the accuracy and reliability of financial information. This study also contributes to the ongoing discourse on the role of technology in modern accounting practices and emphasizes the importance of aligning software adoption with organizational goals to achieve greater financial accuracy and effective decision-making.