The paper investigates the impact of ICT on human capital development, in terms of its potential to drive educational outcomes, improve the acquisition of critical skills, health capacity and the productivity of the workforce for the period 1981-2023. Cointegration and dynamic error correction modeling techniques were utilized in the analysis. The empirical findings show that ICT infrastructure and population growth drives human capital development in Nigeria. Investment in research and development (R&D) and Institutional quality variable are both positively related to human capital development but not significant due to weak investment in R&D and poor institutional environment in Nigeria. In the light of the findings, it is suggested that there be increased investments in ICT infrastructure and R&D to drive human capital development in Nigeria. Good and supportive institutional framework, including cautious and well-targeted population growth policy are also important in this direction.

JEL Classification: J24, 015, 031, 033
Keywords: ICT, Technology, Innovation, Human capital development, Spillover effects.

This study looked at how Nigeria’s tax structure has affected the country’s economic growth. Revenue is unquestionably essential for the state to fulfill the social contract by providing for the citizens’ basic needs. This study specifically assessed the effect of the petroleum profit tax, company income tax, value added tax, capital gain tax, and stamp duty on Nigeria’s economic growth. Time series data from 1999 to 2023 were used in the study. The pertinent data were taken from Federal Inland Revenue Service (FIRS), Bureau of National Statistics (NBS), and Central Bank of Nigeria (CBN) publications. The Autoregressive Distributed Lag (ARDL) regression analysis approach was utilized. According to the study, petroleum profit tax and company income tax had a significant effect on Nigeria’s economic growth throughout the study period; however stamp duty had an insignificant positive effect on economic growth in Nigeria. In the meantime, value added tax and capital gains tax significantly hampered Nigeria’s economic growth during the study period. The study suggested, among other things, that the government should start a strategic effort to diversify the economy in order to boost economic growth and development, especially because petroleum-related sources of income are
declining.

Keywords: Tax structure, economic growth, Nigeria.
JEL: C22, C82, H2, H24, H24

Artificial intelligence (AI) is rapidly reshaping global brand strategy by enabling firms to harmonize brand consistency with local responsiveness, accelerate new product development (NPD), and optimize supply chains across borders. This qualitative, case-based study explores how nine multinational firms in the U.S., Germany, and Japan across consumer electronics, automotive, and FMCG sectors strategically deploy AI to decode consumer behavior, fast-track innovation, and enhance operational agility. The findings reveal that AI-driven analytics personalize offerings while preserving brand identity, predictive models streamline NPD cycles, and intelligent systems boost supply chain efficiency— collectively reducing time-to-market and elevating competitiveness. Anchored in global branding, innovation, and resource-based theoretical frameworks, the study highlights AI’s dual role as an enabler and moderator of strategic branding decisions. Key managerial insights emphasize best practices in balancing AI-enabled automation with cultural sensitivity, navigating regulatory landscapes, and maintaining brand authenticity in dynamic global markets. By integrating rich theoretical discourse with realworld applications, this research offers a strategic roadmap for global firms seeking to leverage AI for sustained growth, innovation, and differentiation in an increasingly digitized and fragmented marketplace.

Keywords: AI, Global, Branding, Marketing, Strategy, Supply-Chain.
JEL Classification Code: M16; M31.