https://journals.rcmss.com/index.php/jirses/issue/feed Journal of International Relations Security and Economic Studies 2024-10-08T15:11:40+00:00 Dr. Lukpata Victor Ikong jirses@rcmss.com Open Journal Systems https://journals.rcmss.com/index.php/jirses/article/view/1072 Turkish UAVs and European Union Political Solidarity at Stake: An Analysis of Turkish Military Expenditures 2009 - 2024 2024-09-09T06:03:50+00:00 Georgios-Orion Marias mariasg@turkmas.uoa.gr <p><em>For the first time, NATO’s European allies in 2024 will spend 2% of their collective GDP on defense. Among the European member countries, falls also Turkey. Despite Turkey’s nonachievement to meet NATO’s obligation, i.e spend 2% of its GDP on defense for the last 15 years, as regards Alliance’s other obligation,</em> <em>Ankara</em> <em>managed to spend more than 20% of its defense budget on major equipment, research and development. Crucial role played Ankara’s decision to invest on the production of UAVs. Moreover, Turkey through the coproduction of Turkish UAVs with other counties increased its overall arms exports. The purchases of Turkish UAVs from certain EU member states raises the question whether there is a violation of mutual political solidarity among member states, which constitutes one of the cornerstones of the principle of EU solidarity. The purpose of this article is to indicate the Turkish military expenditures from 2009 - 2024 in the context of its NATO obligations based on quantitative data. Also, the article highlights Turkey’s volition to become a worldwide UAV manufacturer. Finally, the article analyses the challenges for mutual political solidarity among EU member states due to the purchases of Turkish UAVs by certain EU member states.&nbsp; </em></p> <p>&nbsp;</p> 2024-09-09T00:00:00+00:00 Copyright (c) 2024 Author https://journals.rcmss.com/index.php/jirses/article/view/1085 From Service to Serenity: Gauging the Contributory Pension Scheme's Strides at Elevating Retirement Living Standard of Nigeria Federal Civil Servant in Kogi State, Nigeria 2024-10-01T21:43:35+00:00 Hassan Achimugu Hassanachimugu@gmail.com Mutari Sanni Abubakar mutarisabubakar@gmail.com <p><em>Introduced in 2004 to replace the unsustainable Defined Benefit Scheme (DBS), the contributory pension schemes (CPC) aimed to secure financial stability for retirees, impacting over 1.2 million public sector workers. This paper therefore adopts a survey methodology, using questionnaire administered on an 83 respondents sample population draw using Taro Yamane and analyzed via regression models to examine the contribution of contributory pension scheme to the standard of living of retired federal civil servant in Kogi State Nigeria. The finding highlights significant improvements in retirees’ quality of life, with 72% of federal retirees now receiving regular pension payments compared to frequency delays under the Defined Benefit Scheme (DBS) this shift is believed to have contributed to a 20% increase in financial security among retirees, with the potential of reducing poverty by 12% moreover, the CPS has amassed over N14 trillion (Approximately &amp; 36 billion). In pension funds, enhancing natural savings and investment opportunities, the CPS has also facilitated better health care access and social engagement for retirees, with 65% of them reporting improved living conditions and well-being. The study recommends that pension fund administration should ensure a smooth and speed payment transition for its beneficiaries upon retirement, and that they should involve beneficiary in the running of the fund to ensure transparency and accountability in the management of pension funds. </em></p> <p>&nbsp;</p> 2024-09-27T00:00:00+00:00 Copyright (c) 2024 Authors https://journals.rcmss.com/index.php/jirses/article/view/1091 Moderating Role of Government Commitment to Reforms on the Impact of International Public Sector Accounting Standards (IPSAS) on Financial Reporting Quality in Niger State Public Sector 2024-10-08T15:11:40+00:00 Jacob Samuel Ekele drekelep@yahoo.com <p><em>This study examines the moderating role of government commitment to reforms on the impact of international public sector accounting standards on financial reporting quality in the Niger State public sector. Three (3) objectives were formulated using transparency, comparability, and monitoring systems. Survey research design and primary data were used for the study. The copies of the questionnaire were distributed to the respondents which were designed in a structured form according to the three (3) research questions. The population of the study consists of all the staff of the Niger State Ministry of Finance. The element of the population comprises all the 190 staff of the ministry. Since the population size is not much, the researcher used all the population sizes for the study. Validation of the instrument was done. The result of their responses was correlated using the Cronbach Alpha formula, with a Coefficient Value of 0.82 obtained for internal consistency. Data collected for the study were analyzed by the researcher using frequency counts, mean scores, and standard deviation. The 4 hypotheses were tested using descriptive statistical tools with the aid of SPSS version 23.0 at a 5% level of significance. </em><em>The findings from the regression analyses and hypothesis tests reveal significant relationships and impacts of transparency, comparability, and monitoring systems on the quality of financial reports in Nigeria’s public sector. While there is substantial support from the literature for these findings, some studies indicate variability in the impact depending on contextual and implementation factors. The combination of transparency and comparability, moderated by effective monitoring systems, appears crucial for enhancing financial reporting quality. The study recommends among others that Enhance Transparency Practices, Public sector organizations should implement and strengthen practices that enhance the clarity and openness of their financial reporting. This could include adopting standardized reporting formats and making financial documents easily accessible to the public, and Implement Effective Monitoring Systems, Develop and implement robust monitoring systems that are designed to enhance transparency. This can include systems for tracking financial transactions and reporting discrepancies.</em></p> <p><em>&nbsp;</em></p> <p>&nbsp;</p> 2024-09-27T00:00:00+00:00 Copyright (c) 2024 Author