Multinational Research Society Publisher

Mission and Vision
Our Mission
At MRS Publisher, our mission is to advance the dissemination of high-quality, peer-reviewed research to a global audience, enabling unrestricted access to scholarly content. We strive to facilitate the free exchange of knowledge and foster academic collaboration, empowering researchers, educators, and practitioners across disciplines to contribute to the advancement of science and society. By providing open access to research outputs, we aim to enhance the visibility, impact, and accessibility of scholarly work while supporting a sustainable and equitable knowledge-sharing ecosystem.
Our Vision
Our vision is to become a leading force in the global open-access publishing landscape, promoting transparency, inclusivity, and collaboration within the scientific community. We envision a future where all academic research is freely accessible, enabling innovation, accelerating discovery, and supporting evidence-based decision-making in policy, education, and practice. Through our commitment to open access, MRS Publisher seeks to break down barriers to knowledge and empower a diverse range of voices and perspectives in the pursuit of knowledge and societal progress.
Open Access Policy
MRS Publisher is committed to promoting open access to all scholarly works published under our name. We firmly believe that providing open access to research articles, journals, and other scholarly materials increases the visibility and accessibility of research, maximizes the impact of scientific inquiry, and accelerates the exchange of knowledge across borders and disciplines.
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Latest Article
1. POLICY-DRIVEN REVITALISATION OF SOUTH AFRICAN MINING TOWNS: FROM EXTRA...
1

Dr. John Motsamai Modise*
Tshwane University of Technology
3-28
https://doi.org/10.5281/zenodo.21738276

Mining has been central to South Africa's economic development for over a century, contributing significantly to national income, employment, exports and industrialisation. However, despite their substantial economic contribution, many mining towns continue to experience persistent socio-economic challenges, including unemployment, poverty, deteriorating infrastructure, environmental degradation, weak municipal governance and limited economic diversification. This study examines the effectiveness of South Africa's policy and governance framework in revitalising mining towns into sustainable, resilient and inclusive communities. It seeks to develop a comprehensive policy-driven framework that promotes long-term socio-economic development, environmental sustainability and post-mining community resilience. The development of South African mining towns has largely been driven by extractive economic activities rather than sustainable territorial development. Although the country has established an extensive legislative and policy framework—including the Mineral and Petroleum Resources Development Act, the Mining Charter, Social and Labour Plans, the National Development Plan 2030, the District Development Model and the Spatial Planning and Land Use Management Act—implementation remains fragmented, poorly coordinated and inconsistently monitored. Consequently, many mining communities continue to experience governance failures, inadequate service delivery, declining municipal capacity and economic vulnerability, particularly in the context of mine closures and the Just Energy Transition. The absence of an integrated policy framework for sustainable mining-town revitalisation represents a significant gap in both policy and scholarly literature. The study adopts a qualitative research approach based on an extensive review and critical analysis of secondary data. Data were obtained from peer-reviewed journal articles, government legislation, policy documents, official reports, municipal governance reports, international development publications and industry reports relating to mining-town development in South Africa. A thematic content analysis was employed to identify recurring governance, policy, socio-economic and environmental issues affecting mining communities. The analysis further examined the alignment and effectiveness of existing legislative and institutional frameworks in promoting sustainable local development and identified international best practices relevant to the South African context. The study finds that South Africa possesses a comprehensive legislative and policy framework to support sustainable mining-community development; however, implementation is constrained by fragmented governance, weak intergovernmental coordination, limited municipal capacity, inadequate monitoring of Social and Labour Plans and insufficient community participation. The findings further reveal that many mining towns remain economically dependent on mineral extraction, making them vulnerable to mine closures, commodity market fluctuations and the transition towards a low-carbon economy. Environmental degradation, deteriorating infrastructure and limited economic diversification continue to undermine long-term community resilience. The study concludes that sustainable revitalisation requires integrated governance, stronger institutional collaboration, effective policy implementation, economic diversification, environmental rehabilitation, inclusive stakeholder participation and improved municipal planning. The study concludes that the future sustainability of South Africa's mining towns depends on a deliberate transition from extraction-driven development towards integrated, policy-driven community revitalisation. Sustainable mining communities cannot be achieved through isolated corporate social investment initiatives or fragmented government interventions alone. Instead, coordinated governance.
2. Audit Committee Characteristics and Financial Reporting Lag of Quoted...
1

Idris Ibrahim Kemi*, Audu Frid...
Department of Accounting, Prince Abubakar Audu University Anyigba, Nigeria
1-11
https://doi.org/10.5281/zenodo.21737449

A crucial component of corporate accountability and transparency is timely financial reporting, especially in developing nations like Nigeria where institutional frameworks may be inadequate. This study examined the effect of audit committee characteristics on financial reporting lag of quoted financial services firms in Nigeria. The specific objectives of the study are to evaluate the effect of audit committee diligence audit committee size, and audit committee financial expertise on financial reporting lag of quoted financial services firms in Nigeria. The research design adopted by the study is ex-post facto research design and the population constitutes all the forty-five (45) financial services firms quoted on the Nigerian exchange group (NGX group) as at 31st December, 2024. Secondary data were extracted from the audited annual reports of the sampled firms from 2015-2024. The study used random effect regression as the techniques of analysis using STATA 17.0 software. The findings revealed that audit committee diligence has an insignificant positive effect on audit report lag of quoted financial services firms in Nigeria. However, audit committee size and audit committee financial expertise has a significant positive effect on audit report lag of quoted financial services firms in Nigeria. The study recommended that firms should maintain an optimal committee size that promotes efficiency without compromising diversity of expertise. The study further recommended that firms should prioritize the appointment of members with strong accounting, auditing, and financial management knowledge. Financially literate committee members are better equipped to understand complex financial issues and ensure quicker completion of audit processes.
3. Technology or Eyes? Why the Best Camera Is the One You Have with You
0

Vakhtang Egiazarov*
Photographer Pseudonym – Vakho FX
1-2
https://doi.org/10.5281/zenodo.21731839

This article examines the relationship between the technical characteristics of photographic equipment and the author's vision as factors determining the artistic value of a photograph. Drawing on historical examples (A. Cartier-Bresson, J. Sudek, and W. Mayer), data on the psychology of visual perception, and an analysis of the capabilities of modern computational photography, it substantiates the thesis that the photographer's visual thinking takes precedence over their instruments. It demonstrates that the key parameters of an expressive image—composition, light, moment, and semantic content—are not directly dependent on the class of equipment, whereas constant camera accessibility statistically increases the likelihood of capturing successful images. The limits of applicability of this thesis in genres with increased technical requirements are outlined, and practical recommendations for amateur photographers are formulated.
4. Shabari Naturals as a Model for Tribal Product Branding and Market Dev...
0

Vaishali Ratnakar Gangurde*
Assistant Professor, Department of Commerce, K. V. N. Naik S.P.S. Arts & Commerce College, Dindori, Dist. Nashik
49-60

The branding of tribal products has become an important strategy for improving the socio-economic conditions of indigenous communities while preserving their traditional knowledge and cultural heritage. Shabari Naturals, an initiative of the Shabari Adivasi Vitta Va Vikas Mahamandal, Government of Maharashtra, has emerged as a successful model for promoting tribal products through quality assurance, value addition, standardized packaging, and effective market linkages. This paper examines the role of Shabari Naturals as a model for tribal product branding and market development with special reference to Nashik District. The study adopts a qualitative case study approach based on secondary data collected from government reports, official publications, Official website, official online platform for Shabari Natural products, research articles, and other authenticated sources. The analysis highlights the branding strategies adopted by Shabari Naturals, including the development of a unified brand identity, promotion of authentic tribal products, capacity building of tribal producers, digital marketing initiatives, and participation in exhibitions and retail networks. It indicates that the initiative has enhanced the market visibility, consumer confidence, and commercial value of tribal products while generating sustainable livelihood opportunities for tribal communities. Despite challenges such as limited production capacity, low digital literacy, and increasing market competition, Shabari Naturals demonstrates the potential of ethical branding in fostering inclusive economic development. The study concludes that strengthening institutional support, technological adoption, and market expansion can further enhance the competitiveness of tribal products and contribute to sustainable rural and tribal development.