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. CHILDREN’S BUYING BEHAVIOUR IN ONLINE SHOPPING: A LITERATURE REVIEW OF...
0

Megha Prajapat* , Dr. Mehal Pa...
Research Scholar B.K. School of Professional and Management Studies, Gujarat University
15-18
https://doi.org/10.5281/zenodo.18476952

Children are becoming increasingly aware of online shopping. With the growing shift of the population toward digital media, children have emerged as an important segment of consumers. In India, Flipkart and Amazon are the most commonly used online shopping platforms, covering all types of consumers, including children. The present study aims to examine the market position of Flipkart and Amazon with reference to children’s buying behaviour study is based on secondary data collected from academic journals, research papers, books, and credible online sources. The findings of the study suggest that the strong market positioning of Flipkart and Amazon, along with multiple influencing factors, collectively shape children’s online buying behavior on these platforms. The study concludes that the dominant market presence of Flipkart and Amazon, combined with various cultural, social, personal, and situational factors, significantly affects children’s online buying behavior. The research provides useful insights for parents, marketers, and future researchers, while also acknowledging the limitations associated with secondary data–based studies.
2. FORENSIC ACCOUNTING RELEVANCE IN DETECTION AND PREVENTION OF PUBLIC SE...
5

Ukeni, Mgbechikwre Victoria* ,...
Department of Accounting, Faculty of Management Sciences, University of Port Harcourt, Port Harcourt
1-14
https://doi.org/10.5281/zenodo.18458568

Fraud has remained a perennial problem that adversely affect economic growth in Nigeria. Nigeria has not fared well on the fraud and corruption index published by transparency international. Of concern is the upsurge in fraud cases especially in the public sector despite the setting up of regulatory agencies to tackle the anomaly. Globally, there is change in strategy for fraud investigations due to the inadequacies of traditional auditing methods towards the deployment of forensic accounting tools. Nigeria however has not been an exception. The efficacy of forensic accounting tools deployed in Nigeria in the fight against fraud is debatable. This study therefore has the goal to examine the effect of forensic accounting tools in detection and prevention of public sector frauds in Nigeria in the long run for the period 1999 to 2024 using primary and secondary data. The study used Hausman test for selection of model and multiple regression for determination of relationship. Various diagnostic tests were carried out to ensure reliability of results. The autoregressive distributed lag was used to determine short run and long run impacts of forensic accounting tools on public sector fraud. Findings revealed no significant effect of Investigative accounting, Data Mining and Litigation support in detecting public sector frauds in Nigeria. Although the short run effects were significant and negative, the long run effects were insignificant. However, Litigation support has no significant effect on both public sector Frauds in Nigeria signalling the ineffectiveness of the judiciary in giving relevant support to the agencies saddled with the responsibility to detect and prevent frauds. The long run effects of Forensic accounting on Frauds in Nigeria were found to be generally different from the short run effects. Based on failure of forensic accounting to produce impacts on public sector frauds the study recommends that Forensic accounting tools that focuses specifically on public sector frauds needs to be boosted in Nigeria. The study has demonstrated that forensic accounting tools do not deliver long run effects on fraud reduction. Since Public sector frauds affect sustainable developments in Nigeria regulatory agencies in Nigeria should be equipped with necessary forensic accounting tools to help in detection and prevention of frauds in Nigeria. There is also increased need for the public sector to strengthen internal controls and internal audit by exposing employees to necessary forensic accounting tools and employment of forensic accounting experts. Additionally, frauds is a direct reflection of societal values. Therefore, there is urgent need for re-orientation and the necessity for implementation of criminal laws to act as a deterrent to perpetrators.
3. INNOVATIVE PRACTICES IN SCHOOL LEADERSHIP PROGRAMMES: THE CHANGING SCE...
2

Dr. H. Subhramanyam*, R. Sridh...
Assistant Professor, DR BR Ambedkar University
103-106
https://doi.org/10.5281/zenodo.18437896

The purpose of education is character building, fostering a culture of curiosity, empathy and leadership among its students. School Leadership Programmes play a significant role in improving teaching learning process in school education. In the school system, leadership is generally accepted as having a critical role in supporting school improvement. Research studies reveal that the effect of leadership is more pronounced in schools that are in difficult circumstanceswith limited resources coupled with increased expectations from parents and community. This calls for equipping school leaders with surfeit of skills and knowledge that enable them to critically analyze the challenges faced by and opportunities available to school in the prevailing conditions (NUEPA, 2014).The studies also emphasize the intervention of a powerful leader who can navigate and negotiate the challenging contexts to lead schools and improve student learning. These evidences support the belief that leadership is the key to school improvement and in bringing about improvement in student achievement. With the current changing expectations from schools wherein there is a renewed thrust on improving the quality of education, the role of an instructional leader demands attention. The present article discusses the education policy thrust areas on the role of leadership for improving student learning in the Indian school context; and explores innovative practices to improve school leadership progrmmes with a view to bring about quality in school education.
4. School Leadership for the 21st Century: Innovative Approaches to Enhan...
0

R. Sridhar*, Dr. T. Balakrishn...
Assistant Professor, DR BR Ambedkar University
100-102
https://doi.org/10.5281/zenodo.18437864

Effective school leadership plays a crucial role in shaping the quality of education and fostering student success. This paper explores the significance of school leadership in the Indian education system, focusing on its impact on student learning, school performance, and community involvement. With the introduction of the National Education Policy (NEP) 2020, school leadership has gained renewed attention, with an emphasis on decentralization, greater autonomy, and enhanced professional development. The paper reviews innovative leadership practices in Indian schools, including community engagement initiatives such as environmental campaigns, health education programs, and adult literacy projects. Additionally, it examines the role of various institutions offering leadership development programs, such as the National Institute of Educational Planning and Administration (NIEPA) and Indira Gandhi National Open University (IGNOU). The findings underscore the importance of equipping school leaders with the skills to navigate modern challenges and create a positive impact on both students and the community. The paper concludes by recommending strategies to improve school leadership and education quality in India.
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