This issue has been available online since 30th December 2023 for the regular issue of December 2023. All articles in this issue (5 original research articles) were authored/co-authored by 14 authors from from 7 institutions from 4 countries (Nigeria, Bangladesh, Philippines, and Indonesia), i.e., World Citi Colleges (Philippines), PEARL Unit in CARE (Bangladesh), Polytechnic of State Finance STAN (Indonesia), Universitas Pembangunan Nasional Veteran Jakarta (Indonesia), Universitas Pattimura (Indonesia), First Asia Institute of Technology & Humanities (Philippines), Taraba State University Jalingo (Nigeria)