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. From Rivalry to Collaboration: India and the Future of South Asian Reg...
0

Prem Anand*
MA, UGC NET (Political science) Sahebganj Sonarpatti Chowk, Chapra, Saran, Bihar, 841301
39-41
https://doi.org/10.5281/zenodo.18797449

South Asian regionalism, envisaged as a framework for cooperative development and collective security, has faced persistent challenges since the inception of the South Asian Association for Regional Cooperation (SAARC) in 1985. The dominant narrative of Indian–Pakistani rivalry, structural asymmetries among member states, and the inability of SAARC to evolve into an effective multilateral institution have stymied regional integration and cooperation. In response, India has progressively reoriented its regional engagement toward alternative frameworks such as the Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC), aligning with its broader foreign policy goals including the ―Act East‖ and ―Neighbourhood First‖ initiatives. This paper examines India’s historical role and evolving strategies in South Asian regionalism, critically analysing the limitations of SAARC, the emergent collaborative prospects through sub-regional mechanisms, and India’s potential to reshape regional cooperation beyond the shadows of rivalry. By exploring political, economic, and security dimensions of regionalism, it highlights how India can transition from a posture defined by bilateral tensions to one that fosters inclusive cooperation, connectivity, and shared prosperity across South Asia. The study suggests that genuine regional collaboration will depend on structural reform of existing institutions, multifaceted cooperation in trade and infrastructure, and India’s diplomatic willingness to reconcile strategic interests with collective regional goals.
2. Bipolarity and Beyond: The Evolution of World Politics in the Cold War...
0

Prem Anand*
MA, UGC NET (Political Science) Sahebganj Sonarpatti Chowk, Chapra, Saran, Bihar, 841301
43-46
https://doi.org/10.5281/zenodo.18797354

The Cold War era, spanning from the end of the Second World War in 1945 to the dissolution of the Soviet Union in 1991, marked a defining epoch in international relations. The bipolar structure of global politics, constituted by the ideological rivalry between the United States and the Soviet Union, reshaped diplomatic, economic, military, and cultural landscapes across continents. This research paper explores the evolution of world politics under the influence of bipolarity, tracing how superpower competition permeated regional conflicts, shaped global institutions, and ultimately engendered transitions toward unipolarity and multipolar visions in the post–Cold War phase. By examining key events and ideological frameworks, the paper underscores how bipolarity influenced both international cooperation and confrontation, and how its eventual dissolution reconfigured global power dynamics. The analysis situates the Cold War not merely as a binary confrontation but as a transformative period that laid the foundation for contemporary global politics, highlighting the enduring legacies of its structural patterns and policy paradigms.
3. VALUE ADDED TAX AND SOCIAL WELFARE IN NIGERIA
4

Amakuro Darocha*
Department of Accounting, Faculty of Management Sciences, University of of Port Harcourt, Nigeria
57-71
https://doi.org/10.5281/zenodo.18789698

Fiscal tool such as value added tax is employed to enable government finance its public activities with a view to minimizing the distortions created by market forces. There is no doubt that value added tax, indeed increases government revenue, but how has the revenue generated from value added tax impacted on economic development of Nigeria is an issue of concern among other factors. This outcome focused on the effect of Value Added tax on social welfare in Nigeria. The outcome utilized vector Error correction model based on pooled data frame work for the period 1993 – 2023. The use of VECM was to determine the short-run dynamics and long-run equilibrium adjustment among the various variables while Philip-Peron Test was conducted to ascertain the stationarity of the variable in the time series. The outcome of the outcome indicate that value added tax had insignificant contribution to social welfare in Nigeria. The outcome conclude that higher value added tax efficiency may coincide with lower levels of economic distress and when well-managed can contribute to reducing unemployment rate over time. Based on the outcome of the outcome, recommendations and conclusion were made.
4. Foreign Exchange Rate Translation and Corporate Performance of Multina...
3

Kalu Igwe*, Asian A Umobong, P...
Department of Accounting, Faculty of Management Sciences, University of Port Harcourt, Nigeria
47-56
https://doi.org/10.5281/zenodo.18760975

Foreign currency translation is essential for financial reporting of multinational enterprises operations, particularly those operating in different global markets as companies engage in cross border transactions; maintain subsidiaries and associates in multiple countries. These firms encounter various foreign exchange risks that can significantly affect their financial statements. The choice of foreign currency translation method by multinational enterprises has profound effect for reporting financial outcomes. This study seeks to examine the effect of foreign exchange risks that can significantly affect their financial statements. The choice of foreign currency translation method by multinational enterprises impact financial outcome. This study seeks to examine the effect of foreign exchange rate translations on corporate performance of multinational enterprises in Nigeria. The study used Augmented Dickey-fuller based on panel data framework for the period 2014 – 2023 on multinational enterprises in Nigeria. The use of ADF was to determine the stationarity or non-stationarity, while Granger causality test was conducted to show the directional causality. From Hausman test, fixed and random effects were adopted. The study shows that causality test outcome imply that the variables are independent of each other. It further suggest that a change in one variable does not Granger cause a change in another variable. The outcome is, neither unidirectional nor bidirectional causality. But, in terms of relationships, foreign exchange rate translation had positive significant effect on return on assets and negative effect on return on equity. The implication of the positive effect of foreign exchange rate translation is that naira is depreciating against other currencies, increasing the value of foreign currency dominated assets. We conclude that exchange rate fluctuation is a significant predicator of return on assets, but not return on equity over the research period. The study recommends that management should adopt proactive exchange rate risk management policies such as hedging strategies to reduce the financial effects of exchange rate changes. The study further recommended that given exchange rate movements, financial managers of the selected firms should incorporate exchange rate monitoring into their operational planning.
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