International Research and Academic scholar society

Mission and Vision
Our Mission
At IRASS Publisher, our mission is to empower authors and researchers by providing a platform for their unique perspectives. We believe in fostering creativity and promoting voices that reflect the richness of human experience.
Our Vision
We envision a world where diverse stories and groundbreaking research thrive, enriching the literary and academic landscape. We aim to be a leading publisher recognized for our commitment to quality, innovation, and inclusivity.
Open Access Policy
IRASS Publisher commits to providing open access to all its published content. Our policy ensures that research articles are freely accessible to the public without subscription fees. Authors retain copyright while allowing unrestricted distribution and reproduction in any medium, provided the original work is properly cited. By removing access barriers, IRASS aims to foster a more inclusive and collaborative scientific community.
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Latest Article
Tax Audit, Tax Compliance and Revenue Generation in Nigeria: A Concept...
0

Dr. Ayeni-Agbaje A. R.*1, Ogunleye Emmanuel S.2, Olowoselu Oyebola3
1*-2-3Department of Accounting, Ekiti State University, Ado-Ekiti, Nigeria
37-42
https://doi.org/10.5281/zenodo.23753227

Government revenue mobilisation in Nigeria continues to depend heavily on the willingness and capacity of tax authorities to detect non-compliance and of taxpayers to meet their statutory obligations. Tax audit and tax compliance have long been treated in the literature as separate determinants of revenue outcomes, yet the channel through which audit activity is converted into compliance behaviour, and ultimately into collected revenue, has received far less conceptual attention, particularly since the enactment of the Nigeria Tax Administration Act, 2025 and the establishment of the Nigeria Revenue Service. This paper undertakes a descriptive, desk-based conceptual review of tax audit, tax compliance, and revenue generation in Nigeria, with particular emphasis on the possible mediating role of tax administration efficiency under the new 2025 tax administration architecture. Drawing on conceptual, theoretical, and empirical literature published largely between 2020 and 2025, the paper argues that tax audit exerts its strongest influence on revenue generation not directly, but through the compliance behaviour it induces, and that the strength of this pathway is itself conditioned on how efficiently the revenue authority administers assessment, audit selection, and enforcement. The paper proposes a conceptual mediation model in which tax administration efficiency, newly reconstituted under the Nigeria Revenue Service, occupies a pivotal position between audit activity, taxpayer compliance, and realised revenue. Theoretical, managerial, and policy implications are drawn, and the paper closes with its contribution to knowledge, its limitations, an agenda for further empirical testing, and a statement on the ethical conduct of the review.
Particle Size Distribution and Mean Diameter Characterization of Beach...
2

Sivamani Selvaraju*
Mechanical and Chemical Engineering Unit, Department of Engineering and Technology, University of Technology and Applied Sciences, Salalah, Oman
14-21
http://doi.org/10.67564/IRASSJMS.v3.i10.0191

Particle size distribution is an important physical characteristic of coastal sediments, influencing sediment transport, depositional behavior, permeability, packing characteristics, and particle–fluid interactions. The present study investigates the particle size characteristics of beach sand collected from Haffa Beach, Salalah, Sultanate of Oman, using sieve analysis and moment-based particle diameter calculations. A sand sample with an initial mass of 100 g was subjected to particle size separation using sieves with nominal apertures of 2.000, 1.000, 0.710, 0.500, 0.355, and 0.250 mm. The representative particle diameter of the pan fraction was taken as 0.180 mm based on the Tyler method. The recovered sample mass was 99.51 g, corresponding to a mass recovery of 99.51%. The particle size distribution revealed that the fractions retained on the 0.250 and 0.355 mm sieves accounted for approximately 83.08% of the recovered mass, indicating a pronounced concentration of particles within the intermediate size classes. Several moment-based mean particle diameters were evaluated, including the number–length mean (\(D_{10}\)), surface mean (\(D_{20}\)), volume mean (\(D_{30}\)), volume–surface mean (\(D_{32}\)), and volume–mass mean (\(D_{43}\)). Their corresponding values were 0.2405, 0.2480, 0.2567, 0.2751, and 0.3078 mm, respectively. The cumulative particle size distribution was further analyzed to estimate characteristic percentile diameters. Logarithmic interpolation yielded \(d_{30}\), \(d_{50}\), \(d_{60}\), and \(d_{90}\) values of 0.2865, 0.3355, 0.3640, and 0.4749 mm, respectively. The median particle diameter corresponded to medium sand according to the Wentworth grain-size classification. The findings provide a quantitative characterization of the investigated beach sand and demonstrate the relevance of different mean particle diameter definitions for engineering and sedimentological applications. Further analysis of finer particle fractions and grain morphology is recommended to improve sediment sorting assessment and support interpretation of coastal sediment transport processes.
The Connection Between Modern Media, the Internet, and Disseminating o...
3

Onwuka Okereke Ph.D1, Chijioke John Ikpeama Ph.D*2
1Department of Mass Communication, Abia State University Uturu,Nigeria, 2*Department of Mass Communication, Clifford University Owerrinta Abia State, Nigeria
13-19
http://doi.org/10.67564/IRASSJAHSS.v3.10.0270

The advent of new media and the pervasive reach of the internet have fundamentally transformed the landscape of information dissemination. This study investigates the intricate link between new media, internet technologies, and the mechanics of information circulation. While the proliferation of social media platforms, blogs, and websites has democratized access to information, it has also created significant challenges, including the spread of misinformation and the digital divide. Existing literature emphasizes the speed and accessibility of information in the digital age but often overlooks the implications of these changes on the quality and reliability of the information being disseminated. This research addresses these gaps by employing a qualitative methodology, which includes in-depth interviews and content analysis of various new media platforms. Participants, ranging from media professionals to everyday users, provided insights into their experiences and perceptions of how information is shared and received in this rapidly evolving environment. The findings reveal a nuanced understanding of information dissemination, highlighting the dual role of new media as both a facilitator of knowledge and a source of potential misinformation. Furthermore, the study identifies critical factors influencing information credibility and the role of user agency in navigating the complexities of the digital information landscape.
MRI Safety in Resource-Limited Settings: Relevance and Implementation...
2

TAYO NGUETSA Marcellin Girez*, KITIO Dresnel Chiline, NGOKA T. Franck, MBALLA A. Jean Claude
Department of Radiology and Medical Imaging, Green Hope University of Somalia., Faculty of Science, University of Ebolowa, Cameroon
21-31
https://doi.org/10.5281/zenodo.23357986

Background: Magnetic resonance imaging (MRI) is a critical diagnostic modality, yet its availability in Sub-Saharan Africa remains disproportionately low. As countries like Cameroon gradually expand their diagnostic infrastructure often relying on refurbished equipment the implementation of stringent international MRI safety standards becomes increasingly complex. Objective: This narrative review evaluates the relevance of international MRI safety guidelines (e.g., ACR, IEC, ICNIRP) to the Cameroonian healthcare context, identifies specific implementation barriers, and proposes context-adapted strategies for resource-limited settings. Methods: Following the Scale for the Assessment of Narrative Review Articles (SANRA) criteria, a comprehensive literature search was conducted across PubMed/PMC, Scopus, and the grey literature of major regulatory bodies (WHO, ICNIRP, IEC, ACR) for publications predominantly between 2015 and 2025. The synthesis focused on safety standards, the health-system context in Cameroon, and the emergence of low-field MRI technologies. Findings: International standards are biophysically universally applicable but architecturally and economically misaligned with Cameroonian realities. Major implementation challenges include severe shortages of certified Medical Resonance Safety Officers (MRSOs) and medical physicists, inadequate facility space for strict four-zone layouts, reliance on refurbished scanners with outdated safety software, and unreliable power and helium supply chains. Local studies indicate significant gaps in general imaging referral guidelines among clinicians, translating to heightened risks in MRI environments. Conclusions: Direct transcription of high-income country MRI safety protocols to Cameroon is impractical. A staged, risk-based implementation strategy, integration of safety training into local medical physics curricula, and the adoption of ultra-low-field portable MRI systems offer viable pathways to improve diagnostic equity without compromising patient safety.
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