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. OPPORTUNITIES AND CHALLENGES FOR THE DEVELOPMENT OF VIETNAMESE SEAFOOD...
0

Hanh Nguyen Thi*
Nguyễn Thị Hạnh, Thai Nguyen University of Education
10-15
https://doi.org/10.5281/zenodo.19605895

The Free Trade Agreement between Vietnam and the European Union (EU – Vietnam Free Trade Agreement - EVFTA) officially came into effect on August 1, 2020. After five years of implementation, the EVFTA has brought many economic benefits to the Vietnamese fisheries sector in general and Vietnamese seafood export businesses in particular. This article analyzes the benefits of the EVFTA for the Vietnamese fisheries sector, as well as the opportunities and challenges it presents, and proposes recommendations to contribute to the development of Vietnamese seafood exports in the future.
2. A SYNOPSIS OF TRADE UNIONS’ LEGAL ENVIRONMENT IN KENYA
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Nyongesa, Godfrey*
PhD, University of Eldoret, Kenya
1-9
https://doi.org/10.5281/zenodo.19605788

Trade unions are critical in championing for better work conditions and workers welfare at the workplace. They fight for good pay and dignified working conditions, reduce discrimination in the workplace, advance employment levels and giving advic e and counselling to members under various circumstances that they undergo. To achieve this, they have to operate within an established legal framework which has transformed over time from the period the country was a British colony all the way to attainment of independence and to date. Efforts have been made to improve the laws governing workers unions in Kenya, but still a lot needs to be done in terms of ensuring adherence and compliance to the rule of law, observance of constitutionalism and enforcement of the same. This article stresses the role of the legal system and government support in overcoming challenges emanating from weak laws, nonadherence, and disregard of the existing laws. We recommend that the legal framework requires some redefining and amendments to address some lacuna in the labour laws and that the existing laws be aligned with Kenya Constitution 2010 to streamline effe ctive running of trade unions. We recommend also for the inclusion of technology based initiatives in overcoming unforeseen la bour situations that created serious challenges that were experienced during the covid -19 pandemic. We conclude that despite efforts to improve laws governing the labour movement in the country there is need to reassess and revamp the legal framework which is still weak to create a level playing ground for players in the labour movement.
3. EFFECT OF STUDY HABITS ON ACADEMIC ACHIEVEMENT IN FINANCIAL ACCOUNTING...
1

Dr Francisca Ifeoma Ehiemere*,...
Department of Teacher Education, National Institute for Nigerian Languages, Aba
26-36
https://doi.org/10.5281/zenodo.19601044

This study investigated the effect of study habits on academic achievement in Financial Accounting among Senior Secondary School II (SS2) students in Aba Education Zone, Abia State, Nigeria. The research specifically examined the role of personal (psychological) factors and peer group influence as sub-variables of study habits. The study adopted a correlational research design to determine the relationship between the independent variables and students’ academic performance in Financial Accounting. A total of 250 students were selected from public and private secondary schools in Aba Education Zone using a stratified random sampling technique to ensure representativeness. Data were collected using a structured questionnaire on a four-point Likert scale and analyzed using descriptive statistics (mean, standard deviation) and inferential statistics (multiple regression analysis). The findings revealed that personal (psychological) factors, including motivation, self-efficacy, and attitude, had a significant positive effect on students’ academic achievement in Financial Accounting. Similarly, peer group influence was found to significantly affect students’ performance, indicating that positive peer interactions, collaborative learning, and academic encouragement enhance learning outcomes. Descriptive analysis further showed that respondents generally exhibited moderately high study habits, which contributed to their performance in Financial Accounting. Based on these findings, the study concluded that both internal factors (psychological) and external factors (peer-related) are crucial determinants of students’ academic success. The study recommends that students develop effective study routines, teachers promote collaborative learning, and parents and school administrators support positive peer interactions and motivational initiatives. It is further recommended that similar studies be conducted in other educational zones to generalize findings and explore additional variables that influence academic performance. This study contributes to educational research by highlighting the interplay between study habits, psychological factors, peer influence, and academic achievement, emphasizing the need for holistic approaches to improving students’ performance in Financial Accounting.
4. The Role of Shari'ah Auditing in Catalyzing Corporate Transparency: A...
0

Mahmoud Salih Elias*, Prof. Dr...
Department of Islamic Financial and Banking Sciences, Imam Al-Azam University College, Iraq
17-25
https://doi.org/10.5281/zenodo.19547917

This research aims to analyze the pivotal role of Shari'ah auditing in bolstering institutional transparency within Zakat and Waqf institutions, recognizing them as key non-profit entities with profound religious and social dimensions. Adopting a descriptiveanalytical methodology, the study synthesizes classical jurisprudential literature with contemporary frameworks, examining Shari'ah and accounting standards alongside relevant empirical studies. The findings demonstrate that Shari'ah auditing serves as a critical governance mechanism that facilitates financial and religious disclosure, strengthens institutional accountability, and mitigates information asymmetry between management and stakeholders. Furthermore, the results indicate a positive correlation between the efficacy of Shari'ah auditing and the level of institutional transparency. However, several challenges impede its full activation, most notably restricted independence, the absence of standardized frameworks, and a shortage of specialized expertise. The study recommends the necessity of developing robust Shari'ah audit frameworks, enhancing auditor independence, and institutionalizing periodic Shari'ah reporting to solidify institutional trust and fulfill the Maqasid al-Shari'ah (Objectives of Islamic Law).