bluuebunny/crossref_metadata_2025 huggingface dataset:
Interpreting Graph Neural Networks with Myerson Values for Cheminformatics Approaches
Authors: Homberg Samuel , Janosch Menke , Morris Garrett M. , Koch Oliver
Published: May 2023

Here we introduce a novel method to interpret the predictions of graph neural networks (GNNs) based on Myerson values from cooperative game theory. Myerson values are closely related to Shapley values and thus provide an interpretability approach similar to the SHAP values. We developed the technique for applications in drug discovery, but it can be used with any graph. Using the GNN as a coalition game and the interpreted graph as the cooperation structure, the Myerson values determine the worth of each node of the graph. The worth of all nodes of the graph adds up to the predicted value of the model, allowing for a simple and intuitive interpretation of the prediction. To interpret predictions on molecular graphs we show visual explanations on molecular structures using two molecular datasets.
Photochromism and Photomagnetism in 1,4-bis(4,5-diphenyl-imidazolyl)benzene Chromophores: Water Assisted π-stacks for the Generation of Stable Free Radicals in Solid State
Authors: Saha Subhajit , Khamurai Sudipta , Moi Rajib , Anoop Anakuthil , Chernyshev Vladimir , Banerjee Debamalya , Biradha Kumar
Published: May 2023

Photochromism and photomagnetism are two important features for the generation of smart materials that are of utility for optical switches and memory devices. Very few materials that exhibit both the features at room temperature are known to date, the reported ones mostly contain metal-ions to assist the electron transfer with photo stimuli. Herein, we report a new class of organic materials that show photochromism and photomagnetism at room temperature due to the generation of free radicals in the solid-state. 1,4-bis(4,5-diphenyl-1H-imidazol-2-yl)benzene (BDPI) was found to acts as organic photomagnet without use of any traditional photochromic couplers or radical containing moieties. Solvent molecules (eg. water and DMSO) form hydrogen bonds with the imidazole rings which act as binding glue in stacking of 1,4-bis(imidazolyl)benzene moieties via π···π interactions. These interactions found to play a significant role in promoting strong spin-spin interaction in the solid-state which can be inferred from the appearance of broad EPR signal, whereas a sharp signal appeared only after irradiation. The sharp signal indicates formation of paramagnetic free radicals which influence antiferromagnetic exchange interactions with weakening of the magnetic susceptibility significantly. This work provides a new direction in the ongoing research of photochromic and photomagnetic materials, where a simple 1,4- bis(imidazolyl)benzene system changes its color, radical activity and magnetic behavior with photoirradiation.
A Lewis Acid-Controlled Enantiodivergent Epoxidation
Authors: Mohammadlou Aliakbar , Joshi Chetan , Smith Brendyn , Zheng Li , Canestraight Virginia , Torabikohlbouni Saeedeh , Taimoory Maryamdokht , Corio Stephanie , Borhan Babak , Staples Richard , Vetticatt Mathew , Wulff William
Published: May 2023

Two epoxidation catalysts one of which consists of two VANOL ligands and an aluminum and the other of two VANOL ligands and a boron were compared. Both catalysts are highly effective in the catalytic asymmetric epoxidation of a variety of aromatic and aliphatic aldehydes with diazoacetamides giving high yields and excellent asymmetric inductions. The aluminum catalyst is effective at 0 °C and the boron catalyst at –40 °C. Although both the aluminum and boron catalysts of (R)-VANOL give very high asymmetric inductions (up to 99% ee), they give opposite enantiomers of the epoxide. The mechanism, rate- and enantioselectivity-determining step, and origin of enantiodivergence is evaluated using DFT calculations.
An Iron(II) Complex with a Silacycle-Bridged Biaryl-Based Ligand
Authors: Suga Yuto , Sunada Yusuke
Published: May 2023

Treatment of 2,6-dimethyl-1,1′-biphenyl-substituted chlorosilane with potassium followed by FeBr2/TMEDA led to the formation of an iron(II) monobromide complex supported by a TMEDA ligand and a carbanion-based ligand containing a six-membered silacycle-bridged biphenyl skeleton. The obtained complex crystalized as a racemic mixture of (Sa, S) and (Ra, R) forms, in which the dihedral angle of the two phenyl rings of the biphenyl moiety was ~43°.
Hydrogen-induced formation of surface acid sites on Pt/Al(PO3)3 enables remarkably efficient hydrogenolysis of C−O bonds in alcohols and ethers
Authors: Oshida Kento , Yuan Kang , Yamazaki Yukari , Tsukimura Rio , Jin Xiongjie , Nozaki Kyoko
Published: May 2023

The hydrogenolysis of oxygenates such as alcohols and ethers is central to the biomass valorization and also a valuable transformation in organic synthesis. However, there is lack of a mild and efficient catalyst system that is applicable to a wide range of alcohols and ethers. Here, we report an aluminum metaphosphate-supported Pt nanoparticles for the hydrogenolysis of a wide variety of primary, secondary, and tertiary alkyl and benzylic alcohols, and dialkyl, aryl alkyl, and diaryl ethers, including biomass-derived furanic compounds, under mild conditions (0.1–1 atm of H2, as low as 70 °C). Mechanistic studies suggested that H2 induces formation of the surface Brønsted acid sites via its cleavage by supported Pt nanoparticles. Accordingly, the high efficiency and the wide applicability of the catalyst system can be attributed to the cooperative activation and cleavage of C–O bonds of alcohols and ethers by the hydrogen-induced Brønsted acid sites and Lewis acidic Al sites on Al(PO3)3 surface. The high efficiency of the catalyst imply its potential application in energy efficient biomass valorization or fine chemical synthesis.
Unexpected C–O Bond Cleavage by a Copper–Phosphido Compound
Authors: Dannenberg Steven G. , Waterman Rory
Published: May 2023

Copper methoxide compound IPrCuOMe was unexpectedly formed in a reaction of IPrCuPPh2 with methyl acrylate. The alkoxide product was identified from the reaction mixture spectroscopically and structurally characterized. This C–O bond cleavage re-action likely depends on nucleophilicity of the Cu–P bond of IPrCuPPh2.
Effectiveness of layered curriculum: A mixed-meta research synthesis
Authors: Yunus Doğan
Published: May 2023

The mixed-meta analysis study aims to examine the effects of the layered curriculum on students based on the studies conducted between 2006 and 2021. The statistical data gathered from a total of five studies is indexed in national databases investigating the effect of layered curriculum on achievement and attitudes, and the overall effect of the layered curriculum on achievement is found to be moderate, while its effect on attitudes is found to be very large. In the qualitative part of this mixed-meta analysis, the meta-thematic analysis method is conducted through document review and content analysis of a total of nine studies, and codes are classified under the themes of cognitive domain, attitudinal dimension, and limitations. These themes are visualized in the Maxqda program and presented in the findings section in two models. Some of the codes in the cognitive domain are increased academic achievement, permanence, repetition, peer assessment, self-evaluation, creativity, and imagination. In the dimension of attitude, codes are collaborative learning, aroused excitement, desire, and curiosity towards the lesson, increased interest, increased inclass solidarity, and student motivation towards the lesson. Limitations such as the lack of focus in the classroom because of noise, the difficulty of students with no manual dexterity, the need for detailed planning, the difficulty of creating an original product, and the lack of time are turned into a second model on their own as a theme. Suggestions regarding time management, comprehension of schedules and tasks, class size, and planning are presented to address the difficulties encountered in the studies. The current study provides insights into the effects of a layered curriculum on achievement and learning attitudes.
Change Resistance Management And The Transition To Distance Learning During COVID-19: Moderating Role Of Education Technology
Authors: Al-Hyari Hadeel Sa’ad
Published: May 2023

Purpose: Current study aimed at examining the moderating role of education technology on the relationship between change resistance management (Efficient Managing, Participation, Communication, Organizational Culture, and Managerial Practices) and the transition to distance learning.
 
Theoretical Framework: It's important to remember that resistance is a natural reaction caused by Fear of the unknown and uncertainty about the goals of change and, in some cases, a lack of sufficient information about reform, and that it shouldn't be viewed as a bad thing in and of itself.
 
Design/Methodology/Approach: Quantitative methodology was adopted, and a questionnaire was distributed on a convenience sample of (391) lecturers of different tanks within private universities in Jordan. SPSS was employed in order to screen, process and analyze gathered primary data.
 
Findings: Results of study indicated that education technology moderated the relationship between change resistance management and the transition to distance learning that was attributed to managerial practices as the highest influential approach with B= .585 while organizational culture scored an influence but it was the lowest with B= 0.82.
 
Research , Practical & Social implications: As for the main hypothesis of study, results indicated that education technology manifested the transition to distance learning through the approach which helped in managing the transition through educational technology, as it constituted a comprehensive reference guides for education and provided basic information and framework for distance education that included many channels such as television, digital technology, online platforms and mobile phone.
   
Originality/ Value: The current study showed that most of the resistance during the transitional period of distance education due to the COVID 19 pandemic was due to a lack of knowledge, information, skills, and technological capabilities, as most of the resistance appeared after identifying the platforms they dealt with, the existing infrastructure, and weaknesses. How well university IT departments can handle the massive demand caused by this rapid and unanticipated transformation.
A Study on Impulsive Buying Behaviour in Online Shopping
Authors: Rani N Meena , S Catherine
Published: May 2023

Purpose: The present study aims to provide a broad overview of impulsive buying through literature review, find stimuli that triggers Impulse buying during online shopping, analyze the influence of respondents’ demographic and psychographic factors on impulsive buying and to construct and validate regression model.
 
Theoretical framework: The study extensively reviewed available literature pertaining to various theories affecting consumer while purchasing goods online and offline. It largely conforms to the existing models of consumer behavior such as learning model (peer influence per se), psychoanalytical model (Eg:  mood upliftment) and economic model (like seeking discounts and offers). It also embraces Maslow’s theory of need hierarchy (Ready to Eat products (RTE) were found to be bought most impulsively).  
 
Design/methodology/approach: The study has been taken up in select locations of Bangalore City, India, which is a hub for different types of e-commerce players and large consumer base with diverse background. The present study used both primary and secondary data. A structured questionnaire was administered online as well as in person with target respondents in select locations of Bangalore following area sampling method.  A total of 600 respondents were contacted and complete information was obtained from 171 respondents during 2021-22. Qualitative analysis has been done from the responses captured through open ended questions in the instrument.
 
Findings: Results show significant association between income and impulsive buying, different categories of products and tendency for impulsive buying, and Discount and offers are found to be most significant factors driving impulsive buying online along with tendency to buy online for mood upliftment and an urge to gratify the needs instantly.  The model predicts impulsive buying with adjusted R2 value of .671 which is statistically significant.
 
Research, Practical & Social implications: The study leaves major implications for the marketers as well as the consumers, apart from enriching the existing body of knowledge. Discounts become imperative for the marketers to drive sales and revenues which is not going to be a sustainable phenomenon. Customers get overused to discounts and churn when the discounts cease to exist. It may even prompt the marketers to portray that they are offering discounts, which may be fake and illusive, and finally would deceive the consumers.
 
Originality/value: The model predicts impulsive buying with adjusted R2 value of .671 which is statistically significant.
An Empirical Study on Regional Government-Owned Bank and Local Government Fund in Indonesia
Authors: Handoyo Sigit , Wicaksono Aditya Pandu , Hardinto Wirawan , Fauzia Dina
Published: May 2023

Purpose: The aim of this study is to examine which factors give impact on BPD performance as Regional Development Bank that still relies on Local Government Fund.
 
Theoretical framework:  Research on BPD performance so far without looking at special conditions where the bank's performance is experiencing very good performance and without mentioning the dependence of BPD on local government funds, so this research was conducted
 
Design/methodology/approach: The study collects data from 25 Indonesian Regional Development Banks (BPD) in period 2013-2017. Data analysis technique in this research uses multilinear regression.
 
Findings: The results of this research show that Growth of Third Party Fund (GTPF) has no effect on ROA. CAR and LDR have a positive and significant effect on ROA. Meanwhile, NPL and QAP have a negative and significant effect on ROA.
 
Research, Practical & Social implications: The implication of this study indicates that management of bank needs to conduct a better strategy to maximize the profit from third party funds. Also, local government should consider other private bank as an alternative to deposit their fund. So that, Regional Government-owned bank may compete to other banks and it becomes independent.
 
Originality/value:  This study highlights the performance of BPD banks specifically in periods where the bank's performance is still very dependent on local government funds.
The Relationship Between the Random Walk of the Returns of Financial Market Indices and Market Efficiency: an Analytical Study of the Indicators of a Sample of Arab Financial Markets
Authors: Al-Hamdooni Elias Khudair Fanoosh
Published: May 2023

Purpose:  The aim of this article is to study focused through the sample that was selected for the Arab financial markets (Iraq, Kuwait, Dubai) on testing the behavior of the returns of the stock indices for the sample to verify whether they follow the random walk or not.
 
Theoretical framework: The concept of financial market indices and market efficiency was considered as a  complex multi-tiered system. theory of capital markets functioning were employed in the study.
 
Design/methodology/approach:  At the weak level, the research dealt with the returns of the daily market indices during the period from January 5/2021 to December 1, 2021.
 
Findings: through the use of three tests, which are to test the normal distribution of the studied observations using the test (Kolmogorov-Smirnov test), and the time-series stability test (Stationary), which is known as the unit root test through the use of the modified Dickey-Fuller Test, and the serial self-correlation test (Q-Stat) as part of the financial markets efficiency test.which means that the conscious investor can benefit from achieving extraordinary returns in those markets.
 
Research, Practical & Social implications: We suggest a future research agenda and highlight the contributions made to executive and financial market.
 
Originality/value:  The research concluded that the random movement hypothesis was accepted, and that the stock indices reflect all the historical information in the researched markets, and then the efficiency of the studied markets at the weak level.
The Impact of the Human Resources Empowerment Strategy on Achieving Strategic Objectives in Commercial Banks in Jordan
Authors: Alwedyan Adnan , Soumadi Mustafa Mohamed , Aldiabat Murad , Almarshad Mohammad , Aityassine Fatima , Obeidat Samer Fakhri
Published: May 2023

Purpose: The aim of this study is to examine the impact of the strategy of empowering human resources in achieving strategic goals in commercial banks in Jordan.
 
Theoretical Framework: The banks in Jordan are characterized by their diversity, there are three categories of commercial banks: the public sector, the private sector, and foreign banks.it makes it in constant competition, which requires empowering their human resources to achieve the strategic goals they seek.
 
Design/Methodology/Approach: The study collected (356) answers from employees of nine commercial banks in Jordan and conducted an regression analysis to conclude that empowering human resources has a role in achieving strategic goals, and percentages by adopting the weighted average calculation for the level of application of each. The studied variables.
 
Findings: The study reached there is an effect of the strategy of empowering human resources represented by participation in decision-making, freedom of responsibility, training and education in achieving strategic goals in the Jordanian trade banks, while there was no effect of the supporting culture strategy in achieving strategic goals in Jordanian commercial banks from the point of view of its employees. And The level of application of the strategy of empowering human resources with its dimensions of training, education, supportive culture, participation in decision-making, and freedom of responsibility is medium, and the level of application of strategic goals of innovation, productivity, and social responsibility is medium.
 
Research, Practical & Social Implications: The study determines how the application of human resources empowerment strategies in commercial banks can contribute to achieving strategic goals, and the study also identifies the level of following the human resources empowerment strategy, and the Level of implementation of strategic objectives in commercial banks in Jordan.
Originality/value: The value of the study to clarify the importance of activating the strategy of empowering human resources as an important factor is necessary in developing strategic goals, especially in the era of knowledge economy
Impact of Risk and Trust on The Purchase Decision of Online Shopping Customers- a Study With Reference to Chennai City
Authors: Abarna K R , Vijayalakshmi V , Andal V
Published: May 2023

Purpose: The main aim and purpose of this paper to the intrinsic relationship among risk, trust and purchase decision of online shopping customers and to validate the constructs of risk and trust in the study area of Chennai city.
 
Theoretical Framework: The whole theory of this research leans upon the consumers' perceptions of risk and trust in online purchases arise from the need for the product and purchase convenience. The technology readiness in online transactions motivates the online shopping consumers to take their purchase decision amid risk and Trust.
 
Design/Methodology/Approach: The well-structured questionnaire is circulated among 750 respondents, 50 each in all the 15 zones of Chennai city and able to receive usable 511 responses. The data was investigated through statistical tools, correlation analysis, Cronbach alpha method, confirmatory factor analysis and structural equation model (SEM).
 
Findings: It is found that the purchase decision of online consumers depends upon their optimistic purchase attitude towards online shopping, the risk involved in online shopping and customer trust in online shopping.
 
Research Practical and Social Implications: This present research revealed a practical research along with social implications namely both state and central governments in India should form strategies to assure security to online shopping and even encourage even the unorganized sector to involve in online shopping.
 
Originality/Value: The originality of this research is the development and test of three hypotheses pertaining to the relationship among three marketing entities in perceived of consumers, trust of consumers and their purchase decision. The relationship has the empirical proof to emphasize their value.
Measuring the Effect of Total Injection Elements on Economic Growth in Iraq for the Period (2004-2020) Using the Error Correction Model
Authors: Al-Shukri Maiami Salal Sahib
Published: May 2023

Purpose: The paper aims to measure the impact of the dynamic relationship between the elements of total injection (private investment spending, comic spending, exports) on the one hand and the GDP growth rate that expresses economic growthusing the ARDL model.
 
Theoretical framework: The elements of total injection are one of the main components of total demand: private investment spending,  government spending, and exports. Private spending is one of the main activities that play an essential role in the country's economic development Government spending is one of the most crucial fiscal policy tools used by the government to influence and stimulate economic activity. Good export performance is an essential indicator of that government's foreign trade. All these elements significantly impact economic activity by producing and employing these elements in GDP and its growth.
 
Design/methodology/approach: To test the hypothesis that there is a direct relationship between the elements of total injection and GDP growth. Quarterly data were used for the duration of (2004-2020).
 
Findings: The results of the non-tests showed a common complementarity and a long-term equilibrium relationship between the total injection and the rate of economic growth. Therefore the results of the models proved the validity of the paper's hypothesis.
 
Research, Practical & Social implications: the article suggested the need for the government to support the private sector, build complementary relations with it, restructure government spending and seek to increase its productivity to achieve financial returns.
 
Originality/value: The research provides the government with support to the private sector, building complementary relations with it, restructuring government spending, and striving to increase its productivity to achieve financial returns from it, in addition to the need to diversify the economy and try to get rid of the unilateral economy.
Workplace Productivity Through Employee Sentiment Analysis Using Machine Learning
Authors: Saxena Surbhi , Deogaonkar Anant , Pais Rupesh , Pais Reshma
Published: May 2023

Purpose: The objective of this study was to analyze workplace productivity through employee sentiment analysis using machine learning.
 
Theoretical framework: A lot of literature is already published on employee productivity and sentiment analysis as a tool, but the study here is intended to address the issues in employee productivity post-COVID’19.
 
Design/methodology/approach: The authors have studied the relationship between sentiments and workplace productivity post-COVID- 19. Sentiments were captured from the text inputs given by seventy-two survey respondents from a mid-sized consultancy firm and correlated against the productivity scores. A machine learning model was developed using Python to calculate the sentiment score.
 
Findings: 98.6% of the respondents had a high productivity score, whereas 88.9% showed positive sentiments. The majority of the responses showed a positive correlation between positive sentiments and high productivity levels.
 
Research, Practical and Social Implications: The study paves way for identification of action plan for productivity enhancement through sentiment analysis.
 
Originality/Value: No previous work on employee productivity using sentiment analysis is done till now.
Glass Ceiling to Sticky Floor: Analogies of Women Leadership
Authors: Srivastava Nidhi , Nalawade Rishikesh
Published: May 2023

Purpose: This study intended to investigate the issues associated with the rise of women to senior leadership positions. There have been diverse metaphors or analogies used to describe these barriers. The purpose of the study was to review the major barriers that restricted the growth of woman at senior leadership positions. 

 

Theoretical framework:

Women leadership has been an area of discussion since women started holding powerful positions in the corporate and to do so they face enormous challenges. There have been diverse metaphors used to describe these barriers. These metaphors viz. Glass ceiling, Glass cliff, Queen Bee and Sticky floor shall be considered as major barriers that restrict women to be at top position. (Smith, Caputi, & Crittenden, 2012)

 

Design/Methodology/Approach:

The study reviewed the different metaphors viz. Glass ceiling, Glass cliff, Queen Bee, Sticky floor and other analogies used to describe the women in power.  The study also described various issues and challenges related to woman leadership.

 

Findings:

There is a lack of awareness amongst corporate leaders regarding the diverse metaphors used for women leadership and which also means that they are knowingly or unknowingly enhancing the hurdles for women at their workplaces. These challenges and situations exist around us, but people are not vigilant and are reluctant to take efforts to tackle or overcome these barriers for women.

 

Research, Practical and Social implications:

This research suggests that there is a strong urge to sensitize our corporate leaders regarding these widely used metaphors and reasons for using them, especially in a country like India. Here gender discrimination happens right from the birth of a child and continues throughout life.

 

Originality/Value:

The research contributed to describing the various issues and challenges related to women leadership. The study adds value by presenting the review of the major barriers that restricted the growth of women at senior leadership positions. The analogies express the role and intention of women to hold the strong position they acquire. Research reviewed articles related to analogies used for women leadership in different scenarios at the workplace/organization.
Mckinsey Model and Management Accounting Systems Requirements to Measure and Analyze Performance in Sample of Emerging Companies
Authors: Al-Tamimi Suhail Abdullah
Published: May 2023

Purpose: The purpose of this study is to evaluate BALY as a startup (emerging) company in the Iraq’s market as an emerging company by the McKinsey model to monitor and analyze performance in it. Because of the similarities between the rising companies under analysis.
 
Theoretical Framework: The measuring the company (BALY IRAQ) efficiency in terms of its Shared Values, Strategy, Structure, Systems, Style, Staff, and Skills using the McKinsey 7 S Model. All 7 components must be in sync with one another for optimal performance, with Shared Values serving as the driving force behind the growth of the rest. Together with their colleagues, managers use a system called a Performance Management System (PMS) to oversee all aspects of their staff's performance, from setting goals to monitoring progress to recognizing and rewarding success. Human resource efficiency may be measured with the help of PMS.
 
Methodology: The net profit has been chosen as the measure of efficacy (Baly) Responses were gathered from key HR people at the target firms using a standardized questionnaire.
 
Findings: It have been observed that the 7 Ss is most prevalent in a business and whether or not Shared Values has an influence on performance. The research also shows if any of the "S"s need to be adjusted to boost efficiency.
 
Implications: This study can serve as a useful resource for entrepreneurs, and anyone seeking to start or evaluate a business on a global scale, as long as the framework is applied correctly and at the appropriate time. However, it can be disappointing if the business is not yet qualified to undergo the McKinsey framework evaluation process.
 
Value: The value of the study is to evaluate the McKinsey 7s framework as a method for gauging a company's productivity as it is recommended by researchers as a reference, basis, and instrument for any company serious about assessing its performance or establishing a strategy and structuring its future organization.
Leadership and Internal Communication Strategies in Public Organizations: Analytical Research
Authors: Salman Saadoon Mohsin , Hamed Suhair Adel , Faisal Muthana Zahim
Published: May 2023

Purpose: As managers can lead a set of ways to improve internal communication in public organizations, and leadership can cultivate a common understanding of goals within the organization and share the vision in preparation for its way to better performance, the purpose of the research is to assess the type and strength of the relationship between internal communication and different forms of leadership.
 
Theoretical framework: The study demonstrates how leaders in public organizations improve internal communication, related to employees' perceptions of public organizations' routines and performance.
 
Design/methodology/approach: The  study  uses the  ordinary  least  squares  (OLS) and  applied multiple  regression A sample of 130 educational staff members from the Ministry of Higher Education and Scientific Research was selected using the descriptive analytical approach.
 
Findings: A set of statistical techniques were utilized to analyze the data and compile the findings.The findings demonstrate that internal communication and verbal rewards have a relationship that is consistent with both transformational leadership and transactional leadership.
 
Research, Practical & Social implications: The study demonstrates how leaders in public organizations improve internal communication, educational staff members from the Ministry of Higher Education. The effectiveness of this communication is influenced by the nature of the relationship and the leader's symbolism and attitudes toward them.
 
Originality/value: The findings  suggest  several  consequences  for the fields  of Management and Strategic. have  hadincluding  the  public organizations, numerous difficulties  that  this study   aids   in   resolving. There are advantages and disadvantages to every leadership style, and leaders typically use direct and indirect means of communication with subordinates.
Moderation Effect of Interest in Purchase of Non-Subsidy Fertilizer
Authors: Ilyas Gunawan Bata Ilyas , Herison Roni , Hardiyono Hardiyono , Latiep Ifah Finatry , Yusriadi Yusriadi
Published: May 2023

Purpose: Companies distributing non-subsidized fertilizers should pay attention to farmers' buying interest to optimize the variables influencing purchasing decisions.
 
Theoretical framework: Efforts to market non-subsidized fertilizer products require the right strategy, including those related to price, product quality, and promotion, to attract potential buyers and purchase products as consumers from the company.
 
Design/methodology/approach: This study analyses the direct effect of price, product quality, and promotion on purchasing decisions at the Mega Eltra Makassar branch company and the moderating effect of the purchase intention variable. This quantitative research uses questionnaires to 200 respondents whose data were processed using SmartPLS 4.
 
Findings: The results showed that price and promotion directly or moderated by purchase intention could not significantly influence consumer purchasing decisions for non-subsidized fertilizers. Product quality directly affects the decision to buy non-subsidized fertilizers; however, it is not significant if buying interest is a moderating variable.
 
Research, Practical & Social implications: Consumers of non-subsidized fertilizer Mega Eltra Makassar company Branch is the population in this study whose details cannot be known with certainty because the records at the company only include the number of products sold and their turnover.
 
Originality/value: This study concludes that the quality of the fertilizer influences the decision to purchase non-subsidized fertilizer from farmers compared to the offer or promotion price. Interest in buying non-subsidized fertilizers still needs to guarantee the purchase decision-making process.
A Perspective of Digital Marketing in Rural Areas: a Literature Review
Authors: Ravi Saravanan , Rajasekaran Sundara Rajan Cholapandiyapuram
Published: May 2023

Purpose: The aim of this study is to find users who are willing to use digital marketing over traditional marketing.
 
Theoretical framework: The article is portraited various research which includes quantitative, and qualitative analyses and case studies available in various databases like a web of science, Scopus is illustrated for a better understanding of the topic
 
Design/methodology/approach:  This paper wants to find out what makes people want to use digital marketing tools for further study. According to the author's previous research, factors that affect digital marketing are attitude, trust, adaptation, value, and quality. According to the author's analysis of recent studies, digital marketing is more effective than traditional marketing, and users are more willing to use digital marketing than traditional marketing. So, this article shows different kinds of research, such as quantitative and qualitative analyses and case studies that can be found in databases like Web of Science and Scopus. This helps readers understand the topic better.
 
Findings: The Review provides a literature review of who is willing to use digital marketing over traditional marketing.
 
Originality/value:  The review discusses theories, methodologies, context, findings, and future scope of research. 
 
Research limitations: Limitations were found when picking relevant journals and articles. Some journals need authentic access to get in, so data can't be analyzed from these articles. Also, this study is limited with rural context.
 
Social implications:  The use of digital marketing technologies and tools that can be used more effectively to improve the traditional marketing strategy because the word "digitalization" has started to take over the world. Digital marketing tools are one of the best ways to connect with customers and draw them in.
Revivalization the Concept of the Wealth and Capital Resources Based on Kajao Laliddong's Thoughts
Authors: Yamin Muhammad , Haliah  , Alimuddin Alimuddin , Said Darwis
Published: May 2023

Purpose: The aim of this study is to interpret the emotions and actions of the Bugis people in the mappadendang tradition and relate them to the thoughts of the Bugis ancestor Kajao Laliddong in order to build the concept of wealth.
 
Theoretical framework: Reviving Kajao Laliddong's thoughts in the lontara' latoa text written by B.F Matthes in 1872, regarding the sources of wealth which include acca (intelligence) and lempu (honesty), as a blend of basic principles that must be applied in collecting wealth for the Bugis. This ancestral message forms the basis for interpreting the essence of cultural behavior in the mappadendang tradition of the Bugis people.
 
Design/methodology/approach: The interpretative paradigm and ethnographic method of Spradley are used in interpreting emic and cultural behavior of the Bugis Lallatang people. Data was obtained by observing as an audience, interviewing 10 key informants and tracing documents related to the mappadendang procession. Then it was analyzed at the stages of domain analysis, taxonomic analysis and componential analysis.
 
Findings: The findings reveal that the emic and cultural actions of the Bugis Lallatang people include ade', and asseddingeng. This is relevant to Kajao Laliddong's thinking which includes acca and lempu as sources of wealth. This concept is built based on the integration of acca and lempu in the thinking and acting of the Bugis Lallatang, so that ade' and asseddingeng are maintained and capitalized into assets. These assets are used to humanize humans as the goal of living together.
 
Research, Practical & Social implications: This research has implications for the development of the concept of wealth that are not materialistic and strengthens the actions of the Bugis Lallatang people in achieving shared prosperity. Humanize each other in every aspect of social life and maintain the sustainability of ade' and asseddingeng as the main source of wealth.
 
Originality/value:  The value of the study is reviving Kajao Laliddong's thought in the 1872 lontara latoa text and internalizing its meaning in the mappadendang tradition, gave rise to different concepts of wealth and good practices for the Bugis Lallatang.
The Impact of Quality Costs as a Mediator in the Relationship Between Management Accounting Systems and Financial Performance: the Case of Jordan
Authors: Alrjoub Ashraf Mohammad Salem , Bataineh Ashraf , Al-Qudah Laith Akram Muflih , Al-Othman Leqaa Naife , Alkarabsheh Faris , Aburisheh Khaled Eriej
Published: May 2023

Objective: The current analysis aims to assess the mediating effect of cost quality on the relationship between management accounting systems and the financial performance of industrial enterprises listed on the Amman Stock Exchange.
 
Theoretical framework: Three questionnaires are used for this purpose, their validity and reliability are checked; the first part deals with the cost of quality and consists of 15 paragraphs. The second part deals with the management accounting system and consists of 30 parts distributed in three dimensions (just in time, value chain, target cost).
 
Design/methodology/approach: The third section is related to financial performance and consists of 10 paragraphs. It works on a random sample of 311 people.
 
Results: The results show a statistically significant mediating role of quality cost on the relationship between the management accounting system and its three dimensions (just-in-time manufacturing, value chain, and target cost) and the financial performance of industrial companies listed on the Amman Stock Exchange.
 
Originality: This study expands the use of data science techniques, big data, and artificial intelligence, as these are necessary and effective tools for improving the quality of financial performance and make a significant contribution to the fundamental objective.
The Impact of Workplace Spirituality, Work-Family Conflict, and Loneliness in Work on Intention to Stay: Case Study on Women Employees in Indonesia
Authors: Febriani Rizki , Hasanah Siti Nur , Roz Kenny , Hakim Arif Rahman
Published: May 2023

Purpose: This study aimed to analyze the relationship between workplace spirituality, work-family conflict, loneliness in the workplace, and the intention to stay among women employees in the Indonesian manufacturing industry. It is important to understand the factors that increase employees' intention to stay as an essential resource for the company's survival.
 
Design/methodology/approach: Women employees were selected as the study object due to their unique roles, perspectives on work and family, and emotional sensitivity. This study was conducted with a sample of 300 women employees manufacturing in Indonesia and used the Smart-PLS analysis method.
 
Findings: The results showed that workplace spirituality positively and significantly impacted the intention to stay but had a negative and significant effect on work-family conflict and loneliness at work. Work-family conflict positively and significantly impacted loneliness at work but could not mediate the effect of workplace spirituality on the intention to stay. However, loneliness at work mediated the effect of workplace spirituality on the intention to stay among women employees in the manufacturing sector in Indonesia.
 
Research, Practical & Social implications: The highlight the need to incorporate spiritual values in the workplace to increase employees' intention to stay. Additionally, companies should reduce work-family conflict and loneliness experienced by women employees at work.
 
Originality/value: This study identified the overwhelming influence of workplace spirituality, work-family conflict, loneliness at work, and intention to stay among women employees in the Indonesian manufacturing industry. Aside from being workers, women also have an important role in carrying out daily life. We examine the ramifications of these findings for research and practice.
Information Technology and its Role in Improving the Quality of Financial Control due to Corona Pandemic: the Jordanian Income Tax as A Case Study
Authors: Alrjoub Ashraf Mohammad Salem , Al-Qudah Laith Akram Muflih , Al-Othman Leqaa Naife , Bataineh Ashraf , Aburisheh Khaled Eriej , Alkarabsheh Faris
Published: May 2023

Purpose: This study aims to examine the impact of information technology aspects and its role in improving the quality of personal income tax financial control in Jordan due to the corona pandemic
 
Design/ methodology/ approach: The sample of the study consists of (166) tax auditors and programmers from the Jordanian Income and Sales Tax Department, and a questionnaire is prepared and delivered to the study sample to accomplish the study's objectives. Improving the quality of financial control for the Jordanian income tax, and the results also indicate that the region is not a modified variable for the function of technical equipment and software in enhancing financial control quality.
 
Findings: As a result of the Corona epidemic's spread on the Jordanian income tax. While the area is a modified variable to reflect the role of networks and databases in improving the quality of financial control due to the Corona pandemic's influence on Jordan's income tax, the center has the biggest impact, followed by the north and then the south.
 
Originality: This study extends the use of data science technology, big data, and artificial intelligence, as these are required and effective tools for enhancing the quality of financial control and contribute significantly to attaining the fundamental goals of containing, stopping, and controlling the epidemic.
Using Crm Systems for the Development and Implementation of Communication Strategies for Digital Brand Management and Internet Marketing: eu Experience
Authors: Berestetska Olena , Iankovets Tetiana , Orozonova Azyk , Voitovych Serhii , Parmanasova Aisulu , Medvedieva Kateryna
Published: May 2023

Purpose:  The research aims to analyze the use of CRM systems for the development and implementation of communication strategies for digital brand management and Internet marketing based on the experience of EU countries.
 
Theoretical framework:   Implementing the practice of using CRM systems to develop and fulfill communication strategies for digital brand management and Internet marketing plays a key role in the corporate sector. It is known that the quality of implementation of such a policy will directly affect the commercial result of an enterprise or organization. The problem of using CRM systems and the possibility of improving business processes, which involves the integration of most of the organization's internal processes into the CRM system's operating program, is to find effective means and mechanisms for setting up the marketing and operational work of the enterprise.
 
Design/methodology/approach: The study used scientific research methods, as well as data from official sources of CRM systems that are most popular in the EU.
 
Findings:   The research aims to analyze the use of CRM systems to improve the quality of internal communication strategy. An equally important task is to evaluate the management of advertising campaigns and brand positioning policy in the selected business segment. The article analyzes the peculiarities of approaches to the use of CRM systems, as well as their application following the internal corporate policy.
 
Research, Practical & Social implications:  The article analyzes the peculiarities of approaches to the use of CRM systems, as well as their application following the internal corporate policy. The key trends of modern CRM systems and the practices of their use are analyzed. This makes it possible to determine the competitive advantages in the market that a company gains after implementing CRM systems. The practice of developing the marketing activities of an enterprise or organization is outlined from the perspective of using CRM systems.
 
Originality/value:   By using the available research results, the further practice of using CRM systems can be analyzed from the point of view of the development of the technological aspect of the integration of internal program components of the system into the operating activities of the enterprise.
Relationship of Cash Management to Profitability of Cement Companies Listed on the Lima Stock Exchange
Authors: Agurto Yessica Maryory Chura , Rodriguez Victor Hugo Puican , Delgado Freddy Manuel Camacho , Cruz Liliana del Carmen Suarez Santa , Ramírez Frank Bollet , Gavidia Merly Janet Fernandez
Published: May 2023

Purpose:  The general objective was to determine the relationship of cash on hand (COA) management on profitability in cement companies listed on the LSE from 2017 to 2021.
 
Theoretical framework:  The theoretical foundations found and cited in this work, allowed to know at a global level the behavior of cash management in companies and how it is related to profitability.
 
Design/methodology/approach: A quantitative, longitudinal, basic, descriptive, and correlational methodology was used. Also, the financial positions of cement industry companies listed on the LSE for the period 2017-2021 are examined.
 
Findings:  The findings revealed that overall liquidity, acid test, working capital, net working capital over total assets, accounts receivable turnover, inventory turnover and fixed asset turnover are related to ROA and ROE. In contrast, the ratios that are least related to the business because they reached a value above 0.05 are working capital, net working capital over total assets, inventory turnover and accounts receivable turnover.
 
Research, Practical & Social implications: cement companies were able to cope despite the significant challenges they faced before, during and after the pandemic; some needed additional capital, while others decided to obtain financial assistance.
 
 
Originality/value: It is essential that the organization's available cash is used and distributed correctly, according to the real needs that the company must cover in a specific period to pay its debts in a timely manner.