bluuebunny/crossref_metadata_2025 huggingface dataset:
Decision Making in Outbound Incentive Travel for Indian Corporates: A Qualitative Inquiry Into Key Factors and Influences
Authors: Devika Sood  , Sajnani M , Gautam Prashant
Published: June 2023

Objective: This study aims to explore the factors and influences shaping decision-making in outbound incentive travel for Indian corporates, with a specific focus on the collaborative relationships among Destination Management Companies (DMCs), Incentive Planners, and corporate clients. The research problem centers on understanding the dynamics and key elements that drive decision-making processes in this context.
 
Theoretical framework: The research is grounded in the widely recognized PESTEL model, which encompasses Political, Economic, Sociocultural, Technological, Environmental, and Legal factors. This theoretical framework provides a comprehensive lens to categorize and analyze the various factors and influences that impact decision-making in outbound incentive travel. Furthermore, a modified P2ESTEL model is proposed to enhance the understanding of how these factors specifically shape travel planning and decision-making.
 
Method: To achieve the research objectives, a qualitative research design was employed. In-depth interviews were conducted with industry experts, including Incentive Planners and Destination Management Companies (DMCs), who possess extensive knowledge and experience in outbound incentive travel. Thematic analysis was applied to the interview data to identify key themes and subthemes, offering valuable insights into the decision-making processes and the factors that play significant roles. For data coding and representation MAXQDA software was utilized.
 
Results and conclusion: The study identified several key factors and influences that shape decision-making in outbound incentive travel for Indian corporates. These include destination attractiveness, travel experience, participant preferences, organizational goals, competition, and market trends. The modified P2ESTEL model provided a comprehensive framework for understanding the specific impact of these factors on decision-making.
 
Implications of the research: This study has important implications for decision-making strategies, stakeholder collaboration, and the effectiveness of outbound incentive travel initiatives for Indian corporates. By considering the identified factors and influences, decision-makers can make more informed choices that align with their organizational goals, create more rewarding travel experiences for participants, and stay competitive in the market.
 
Originality/value: This study contributes to the emerging literature on decision-making in outbound incentive travel for Indian corporates by providing a nuanced and in-depth understanding of the factors and influences involved. The proposed modified P2ESTEL model offers a novel approach for analyzing and comprehending the complexities of decision-making in this context. The findings of this study hold academic significance and practical value for professionals involved in outbound incentive travel planning and management.
The Qoranic View of the World's Religions Study of the Indonesia Ministry of Religious Affairs’ Al-Quran Dan Tafsirnya and M. Quraish Shihab’s Tafsir Al-Mishbâh
Authors: Hidayat Syamsul
Published: June 2023

Purpose:The purpose and responsibility of religious education, of one's own religion and of other people's religious traditions. It focuses on Tafsir al-Mishbah and Al-Qur'an al-Karim wa Tafsiruh (Al-Qur'an and Tafsirnia) of M Quraish Shihab, both of which are relatively outstanding books on tafsir in Indonesia.
 
Method: This study mainly focuses on the verses related to the above topics using a thematic (mawdu) method and approach. The method applied in this study was the subjective method (mawdahui), but it was not intended to be a subjective interpretation (tafsir mawdudi). Al-Farmawī explained that the purpose of this method is to get answers to a specific question from the Qur'an, in this sense, the study of religion.
 
Results and Conclusions: The results indicate that: (1) According to the Qur'an, there are two concepts of religion: religion as the supreme and holy word of God and religion as society and culture: impure, relative and dynamic. (2) The study of religion in the Qur'an adheres to the theory of plurality or distinction. The main article is about al-Islam or al-Islam and Tawhid. According to the Qur'anic view, the study of religion is as much theological as it is scientific and socio-ethical.
 
Research implications: At the same time, however, they are expressions of the human experience of living in the system of human civilization, exposing God to His congregation, and understanding and implementing His teachings.
 
Originality/value: expert approaches are often inconsistent with the problems under discussion, and in some cases ignore behavior and value factors or downplay central religious factors.
Accounting Mechanism to Measure the Environmental Impact of Industries in the Aburrá Valley and its Application of the General Disclosure Requirements Related to Financial Information on Sustainability (IFRS S1) and Climate-Related Disclosures (IFRS S2)
Authors: Gaviria Daniel Alberto Grajales , Martínez Eliana María Cataño , Polo Orlando Carmelo Castellanos , Arcila Jorge Oliverio Suaza
Published: June 2023

Objective: In the research work carried out, an accounting mechanism is proposed to measure the environmental impact generated by the industries that perform their economy in the Aburra Valley, and to determine what are the effects on the application of IFRS S1 General disclosure requirements related to sustainability financial information and IFRS S2 Climate-related disclosures (ISSB), in the disclosures of the financial statements, in which it seeks to incorporate sustainability information, for the analysis and interpretation of the users of the information, starting from the need to bridge the gap between accounting and the environment as an influence of the fact that environmental responsibility concerns any professional area.
 
Theoretical framework: The research is based on the measurement of environmental impact and sustainability disclosures in financial statements.
 
Method: The method is qualitative, surveys were made to companies located in the Aburrá valley, one industrial company was selected for each of the six municipalities evaluated.
 
Results and Conclusions: Through the survey instrument and analysis of IFRS S1 and S2, it was possible to identify in the industries evaluated that there are no control mechanisms, opening the way to recreate indicators that allow the valuation of the economic activities of the industry and propose the creation of accounting accounts in the assets among the resources used in environmental management.
 
Repercussions of the research: Medium and small organizations do not take into account in their financial statements recorded the economic impact associated with business activity, the implementation of indicators and information reporting in the disclosures will help users of the information to determine the administrative and economic efforts of senior management to contribute to the environment.
 
Originality/value: This paper proposes indicators and analysis of environmental reporting in financial information in organizations.
ACUTE ENCEPHALOMYELOPOLYRADICULONEUROPATHY THAT OCCURRED AFTER BNT162B2 MRNA VACCINATION AGAINST COVID-19: A CLINICAL CASE REVIEW
Authors: Nehrych Tetyana , Matolinets Nataliya , Netliukh Andrii , Prokopenko Nataliya , Kyryliuk Sofiia
Published: June 2023

SARS-CoV-2 and side effects of SARS-CoV-2 vaccination show tropism to nervous system structures. Neurological side effects from the central and peripheral nervous systems have been observed quite rarely after vaccination against COVID-19 compared to a large number of vaccinated individuals. The article presents a clinical case of simultaneous damage to the central and peripheral nervous systems in the form of acute autoimmune inflammatory encephalomyelopolyradiculoneuropathy, which occurred after receiving the first dose of the BNT162b2 mRNA vaccine. The severe course of encephalomyelopolyradiculoneuropathy with peripheral tetraplegia, sensory disturbances, bulbar syndrome, and dysautonomia, followed by the occurrence of pneumonia, secondary bacterial meningoencephalitis, the need for long-term mechanical ventilation led to the occurrence of pneumothorax and multiple organ failure, which caused the patient’s death after one and a half months of intensive therapy.

Thus, the acute autoimmune inflammatory encephalomyelopolyradiculoneuropathy can be considered as a probable rare neurological complication of SARS-CoV-2 vaccination with mRNA-based vaccines. Encephalomyelopolyradiculoneuropathy can have a severe course, accompanied by multiple complications and leading to death. Establishing of the causal relationships of the occurrence of rare neurological pathological conditions close in time to vaccination against SARS-CoV-2 with mRNA-based vaccines requires additional further researches.
FANTASY STORIES OF "NAUTILUS" BOOKS OR WHERE DREAMS LEAD
Authors: Zavadka Alexander , Lonchyna Vassyl
Published: June 2023

The “Nautilus” publishing house was founded in 1997, initially for the publication of the Ukrainian edition of “Scientific American” under the name “World of Science.” Each issue consisted of ten articles of immeasurable value from various fields of science and discoveries. The journal had a successful publishing run of seven years. A large circle of translators and scientific editors gathered at this publishing house and expanded their activities, motivated by the mission statement: “First – translate the most famous world textbooks into Ukrainian, then – elevate our national authors to this level.”

The first medical textbook to be translated and published was “Langman’s Medical Embryology.” As a result of a lucky encounter with Dr. Paul Dzul, an otolaryngologist from Detroit, with support from the American-Ukrainian Medical Foundation (AUMF), “Nautilus” published the two-volume “Dorland’s Illustrated Medical Dictionary,” first English-Ukrainian, then Ukrainian-English edition. The goal of AUMF was also to translate well-known medical English textbooks into Ukrainian. It was and is essential to present Western medical standards to Ukrainian medical workers and to compile and develop Ukrainian medical terminology.

Next came the translation of Frank Netter’s “Atlas of Human Anatomy” (Ukrainian-Latin), “Molecular Cell Biology” by Alberts, “Physics for Universities” by Young and Friedman, and the “Illustrated Medical-Psychological Dictionary” in 3 volumes. Additionally, “Nautilus” established the “Media Analytical Group (MAG)” for the purpose of translating websites and resources of the Verkhovna Rada of Ukraine (Ukrainian Parliament) into English.

The 4-volume edition of Taras Shevchenko’s “Kobzar” was an absolute gem of “Nautilus.” These and other exciting moments of publishing are described in this article.
HUBUNGAN KUAT TEKAN DAN KUAT LENTUR BETON DENGAN MUTU Fc’ 25 MEGAPASCAL (MPa)
Authors: Pratama Khairu Imanda , Naibaho Pio Ranap Tua , Bangun Sempurna
Published: June 2023

Along with the development of the times in the construction sector, there are so many new innovations in the infrastructure sector. The use of concrete construction is in demand because concrete has beneficial properties such as fire resistance, durability, high compressive strength and in practice it is easy to shape into the desired shape. Concrete material consists of a mixture of cement, coarse aggregate, fine aggregate, water and sometimes with innovative additives. The research method used in this research is experimental, by making sample test objects in the laboratory using two different specimens but with the same concrete quality, namely fc'25 MPa. Based on the results of the values ​​on the flexural and compressive test specimens in the laboratory, it has been found that an unsuitable relationship between flexural strength (fs) and compressive strength (fc ') is in accordance with SNI 2847: 2013. The formula (fr = 0.62) applies to the 28-day-old concrete test.
Adjustment of condensing temperature of the vapor-compression heat pump based on a reciprocating long-stroke compressor stage at fixed temperatures of receiving coolant
Authors:   Omsk State Technical University, Yusha V. L. , Gromov A. Yu. ,   JSC Scientific and Technical Complex «Cryogenic Technique», Ushakov P. V. ,   JSC Scientific and Technical Complex «Cryogenic Technique»
Published: June 2023

The theoretical cycle of a heat pump is considered, which is implemented, among other things, on the basis of a reciprocating long-stroke low-speed compressor stage at fixed temperatures of the receiving coolant. The energy components are the indicated power of the compressor, the heating capacity of the consumer, the additional heating capacity supplied to the working fluid of the heat pump before the compression process, as well as the additional heating capacity supplied to the working fluid of the heat pump or removed from it during the compression process. As independent control parameters, the following are considered: the ratio of the mass flow rates of the working fluid of the heat pump and the receiving coolant; overheating of the working fluid of the heat pump at suction and compression polytropic index. The analysis of possible design and non-design modes of operation of the heat pump with fixed operating parameters of the consumer is carried out. A technique has been developed for determining the thermodynamic efficiency of an ideal heat pump with various methods of adjustment of the condensing temperature. The relationship between the conversion factor of a heat pump and various methods of adjustment of the condensation temperature when using water vapor as its working fluid has been studied. The presented results of the theoretical analysis reflect the nature of the dependence of the heating capacity and the conversion factor of the heat pump on the ratio of the mass flow rates of the receiving coolant and the working fluid of the heat pump, the polytropic index of the compression process, and superheating of the suction steam.
Prevalence and risk factors of unruptured intracranial aneurysms in ischemic stroke patients – A global meta-analysis
Authors: Ortiz Andres Felipe Herrera , Suriano Enrico Stefano , Eltawil Yasmin , Sekhon Manraj , Gebran Anthony , Garland Mateo , Cuenca Nury Tatiana Rincón , Cadavid Tatiana , Almarie Bassel
Published: June 2023

Background:

Unruptured intracranial aneurysms (UIAs) have an estimated global prevalence of 2.8% in the adult population; however, UIA was identified among more than 10% of ischemic stroke patients. Many epidemiological studies and reviews have pointed to the presence of UIA among patients with ischemic stroke; yet, the extent of this association is not fully known. We performed a systematic review and meta-analysis to determine the prevalence of UIA in patients admitted to hospitals with ischemic stroke and transient ischemic attack (TIA) at both global and continental levels and evaluate factors associated with UIA in this population.

Methods:

We identified, in five databases, all studies describing UIA in ischemic stroke and TIA patients between January 1, 2000, and December 20, 2021. Included studies were of observational and experimental design.

Results:

Our search yielded 3581 articles of which 23 were included, with a total of 25,420 patients. The pooled prevalence of UIA was 5% (95% confidence interval [CI] = 4–6%) with stratified results showing 6% (95% CI = 4–9%), 6% (95% CI = 5–7%), and 4% (95% CI = 2–5%) in North America, Asia, and Europe, respectively. Significant risk factors were large vessel occlusion (odds ratios [OR] = 1.22, 95% CI = 1.01–1.47) and hypertension (OR = 1.45, 95% CI = 1.24–1.69), while protective factors were male sex (OR = 0.60, 95% CI = 0.53–0.68) and diabetes (OR = 0.82, 95% CI = 0.72–0.95).

Conclusion:

The prevalence of UIA is notably higher in ischemic stroke patients than the general population. Physicians should be aware of common risk factors in stroke and aneurysm formation for appropriate prevention.
A rare case of rebleeding brainstem cavernoma in a 5-month-old-girl
Authors: Ndandja Dimitri T. K. , Musa Gerald , Nosov Ilya , Chmutin Gennady E. , Livshitz Matvey I. , Annanepesov Nazar S. , Mwela Bupe Mumba
Published: June 2023

Background:

Brainstem cavernomas (BSCs) are relatively rare intracranial vascular lesions that, if left untreated, can be devastating to the patient. The lesions are associated with a myriad of symptoms, depending on their size and location. However, medullary lesions present acutely with cardiorespiratory dysfunction. We present the case of a 5-month-old child with a BSC.

Case Description:

A 5-month-old child presented for the 2nd time with sudden respiratory distress and excessive salivation. On the first presentation, brain magnetic resonance imaging (MRI) showed a 13 × 12 × 14 mm cavernoma at the pontomedullary junction. She was managed conservatively but presented 3 months later with tetraparesis, bulbar palsy, and severe respiratory distress. A repeat MRI showed enlargement of the cavernoma to 27 × 28 × 26 mm with hemorrhage in different stages. After hemodynamic stabilization, complete cavernoma resection was performed through the telovelar approach with neuromonitoring. Postoperatively, the child recovered motor function, but the bulbar syndrome persisted with hypersalivation. She was discharged on day 55 with a tracheostomy.

Conclusion:

BSCs are rare lesions that are associated with severe neurological deficits due to the compactness of important cranial nerve nuclei and other tracts in the brainstem. Early surgical excision and hematoma evacuation for superficially presenting lesions can be lifesaving. However, the risk of postoperative neurological deficits is still a major concern in these patients.
Illustrative resection of mixed intra- and extramedullary thoracic spinal cord capillary hemangioma
Authors: Protas Matthew , Ojukwu Disep I. , Draytsel Dan Y. , Galgano Michael A.
Published: June 2023

Background:

Capillary hemangiomas are typically superficial benign tumors of the cutaneous and mucosal tissues of the face and neck in pediatric patients. In adults, they typically occur in middle-aged males who present with pain, myelopathy, radiculopathy, paresthesias, and bowel/bladder dysfunction. The optimal treatment for intramedullary spinal cord capillary hemangiomas is gross total/en bloc resection.

Methods:

Here, we present a 63-year-old male with increasing right greater than left lower extremity numbness/ weakness, attributed to a T8-9 mixed intra- and extramedullary capillary hemangioma.

Results:

One year following complete lesion resection, the patient used an assistive device to ambulate and continued to improve neurologically.

Conclusion:

We presented a 63-year-old male whose paraparesis was attributed to a T8-9 mixed intra- and extramedullary capillary hemangioma who did well following total en bloc lesion resection. In addition to this case study/technical note, we provide a 2-D intraoperative video detailing the resection technique.
Ion-modulated interfacial fluorescence in droplet microfluidics using an ionophore-doped oil
Authors: Wang Renjie , Ghanbari Ghalehjoughi Nasrin , Wang Xuewei
Published: June 2023

Fluorescence at the oil-water interface is used for chemical sensing in droplet microfuidics. Potassium ions in aqueous droplets are extracted into oil segments doped with an ionophore, a cation exchanger, and a cationic dye to displace the dye to the thin interface, allowing for highly sensitive and selective turn-on sensing of ions.
General role of amorphous aggregates in crystal nucleation
Authors: Liao Zhiyu , Das Ankita , Robb Christina , Beveridge Rebecca , Wynne Klaas
Published: June 2023

There is mounting evidence that crystal nucleation from supersaturated solution involves the formation and reor-ganisation of pre-nucleation clusters contradicting classical nucleation theory. Here, a wide range of amino acids and peptides is investigated using light scattering, mass spectrometry, and in-situ terahertz Raman spectroscopy to demonstrate that the presence of amorphous aggregates with a wide range of sizes is a general phenomenon in supersaturated solutions. Additionally, these amorphous aggregates act as intermediates for laser-induced crystal nucleation. These observations are inconsistent not only with classical nucleation theory, but also non-classical theories involving liquid-liquid phase separation, requiring a new approach.
Thienoisoindigo-based recyclable conjugated polymers for organic electronics
Authors: Nozaki Naoya , Uva Azalea , Matsumoto Hidetoshi , Tran Helen , Ashizawa Minoru
Published: June 2023

In transient electronics, imine-based semiconducting polymers based on thiophene-flanked diketopyrrolopyrrole (TDPP) are widely used to realize naturally disposable electronic devices. However, TDPP units easily decomposed even under mildly acidic conditions in the biodegradation of electronic devices. Herein, we have designed and synthesized two chemically recyclable thienoisoindigo (TII)-based polymers bearing an imine bond at the depolymerized position, in which these polymers were prepared from polycondensation reactions of dialdehyde-functionalized monomer TII-(CHO)2 with p-phenylenediamine (PPD) to produce p(TII-PD) and 2,6-naphtalenediamine (2,6ND) to produce p(TII-2,6ND), respectively. Especially, we have examined the recyclability of both polymers. In the degradation process under mildly acidic conditions, our polymers showed excellent degradability within one day, and the TII-(CHO)2 monomer was retrieved with over 90% yield and exhibited remarkable chemical stability over 6 months under the degradation conditions. We prepared the same recycled polymers as p(TII-PD) and p(TII-2,6ND) by utilizing the recovered TII-(CHO)2 monomer. The recycled polymers displayed almost the same physicochemical properties and field-effect mobilities in the order of 10-2-10-3 cm2/Vs as the pristine polymers. These reproducible results suggest that the TII-based monomer unit is an excellent building block for developing fully recyclable semiconducting polymers.
Passenger airplane manufacturing in the 20th century. Quantitative analysis
Authors: Kuzmin Yu. V.
Published: June 2023

The statistics on the production and development of passenger airplanes in the world is presented in this article for the first time. The methods for obtaining the results are described, uncertainties of the results are estimated. It is specified what exactly is considered to be a passenger airplane. It is shown that only 60,000 passenger airplanes were built during the entire 20th century. This is less than 3% of the total production of airplanes of all classes. Their total capacity amounts less than 5 million people, or less than a thousandth of the world’s population by the end of the last century. These 60,000 airplanes provided unprecedented mobility of the population. It was revealed that the leading role in the passenger airplane manufacturing belonged to the USA, the USSR took a steady second place. The ups-and-downs in airplane production are described, including the recessions during the Great Depression, World War II and the global economic decline (in the USSR, the USA and other countries) in the early 1960s, which was replaced by a rapid increase in output. It is indicated that the number of airplanes produced in the last third of the 20th century remained approximately constant, but their average capacity was growing rapidly, which largely ensured the explosive growth of air transportation during this period. The dynamics of the dead weight per one passenger is given. The dynamics of the number of the new passenger airplane models is presented. It is shown that for the last 30 years of the century their number was approximately constant, and almost all the models that reached the test stage were put into serial production. In the period between the world wars, however, about half of all models tested in flight remained prototypes. The change in the ratio of the number of airplanes by the number of engines is given. The renaissance of three-engine airplanes in the 1960s, the almost complete disappearance of singleengine passenger airplanes by the end of the century and the stable amount of a small proportion of four-engine airplanes for the last 30 years of the past century are noted.
Business Intelligence Enabling Competitiveness: A Multi-Theoretical Analysis of South African Metals Manufacturers
Authors: Smit Herman , Oberholzer Merwe , Buys Pieter
Published: June 2023

The competitiveness of the South African metals manufacturers is under the spotlight, since new investments in the metals and engineering industry in South Africa have been poor, and growth in the Chinese trade has had a negative competitive effect on domestic metals manufacturing output and employment. The purpose of the study was to determine how supportive the business intelligence process is in enabling successful competitiveness in practice. A theoretical model was designed and empirically tested by metals manufacturers, where four theories were selected to act as mediators between the business intelligence process and successful competitiveness. This study tested four hypotheses by applying Spearman's rank-order correlations and a structural equation model. A total of 63 responses were received and analysed. The study found that the building blocks of the business intelligence process combined in a single factor do not directly lead to successful competitiveness, but only when all the theories' principles, combined into a single factor, act as mediators.
Design of a Microstrip Filtering Antenna for 4G and 5G Wireless Networks
Authors: Boddu Ramesh , Deb Arindam , Roy Jibendu Sekhar
Published: June 2023

The ﬁltering antenna provides both radiation and ﬁltering features and is an important component for the RF front-end of wireless devices. The main function of a ﬁltering antenna is to reject out-of-band signals, thus reducing the interference from adjacent channels. The aim of the present work is to design a 2.6 GHz microstrip ﬁltering antenna for 4G and 5G global mobile services. The ﬁltering antenna is designed using a hairpin bandpass ﬁlter integrated with an elliptical microstrip aerial. Good impedance matching is obtained by using appropriate dimensions of the hairpin bandpass ﬁlter. The 10 dB return loss bandwidth of the ﬁltering antenna is approx. 5.7%, with the maximum gain for the elliptical ﬁltering antenna of approx. 2.2 dB. Good agreements between the measured and simulated results are obtained for the proposed ﬁltering antenna and the bandwidth covers almost the entire 2.6 GHz band.
Liposome optimisation for oral delivery of nutraceuticals in food: a review
Authors: Latrobdiba Z.M. , Fulyani F. , Anjani G.
Published: June 2023

A liposome is one of the most commonly used encapsulation technology with proven
benefits, including high biocompatibility and improved solubility, but efficacy may be
compromised when used for oral delivery, including application in food. The latter is an
unfortunate but manageable setback compared to its promising compatibility with various
nutraceuticals regardless of their solubility, which would be greatly useful in functional
food production. Oral delivery presents several challenges, specifically the harsh
environment in the gastrointestinal tract with enzymatic activities and pH changes and
limited permeability of compounds across intestinal epithelia. To overcome these
challenges, various efforts have been made to modify and strengthen liposomes as oral
carriers. In this review, a brief introduction to liposomes and the challenges faced in the
gastrointestinal tract is provided. A review of the existing modification efforts done to
liposomes was to increase their stability and permeability for oral delivery.
A diet high in protein and fiber changes the gut microbiota of colorectal cancer
rat model
Authors: Bestari S.A. , Fulyani F. , Kusuma R.J. , Lestari E.S.
Published: June 2023

Emerging evidence has suggested that gut microbiota dysbiosis may have a role in
colorectal cancer (CRC) progression. Dietary intake high in plant protein and fiber has
been associated with reduced risk of this cancer through modulation of gut microbiota.
This study aimed to evaluate the effect of the soy protein and fiber diet on gut
Lactobacillus and Bifidobacterium of azoxymethane/dextran sodium sulfate (AOM/DSS)-
induced rat. A total of twenty-five Wistar rats aged eight weeks were randomly assigned
into five groups: the normal control group (NC), the AOM/DSS group, the high protein
diet +AOM/DSS group (HP), the high fiber diet +AOM/DSS group (HF), and the
combination soy protein and fiber diet+ AOM/DSS group (PF). CRC was induced by
injecting 12 mg/kg BW per week of AOM and adding 2% DSS into the drinking water.
After four weeks, the rats were sacrificed, and the total DNA was isolated from the cecum.
The relative abundance of Lactobacillus and Bifidobacterium was analyzed using
quantitative real-time PCR. The fecal cecum samples analysis demonstrated that rats
receiving a high soy protein diet (HP), high fiber diet (HF), or both diets (PF) have
significantly higher Lactobacillus count compared with the AOM/DSS group that only
received a standard diet. In the case of Bifidobacterium, both HP and PF diets showed
higher abundance relative to AOM/DSS group, though it was not significant. In
conclusion, dietary intake consisting of high soy protein, fiber, or a combination of the
two diets modulates the gut microbiota of AOM/DSS-treated rats.
The effect of natural antioxidant from clove (Syzygium aromaticum L.) on the
oxidative stability of crude oil produced by the traditional wet rendering process
of coconut (Cocos nucifera L.)
Authors: Lestari D. , Suluhingtyas L.C. , Ariono D.
Published: June 2023

Coconut oil produced by the traditional wet rendering process may contain free fatty acids
and water which lead to rancidity and shorter shelf life. Previous studies proved that
cloves (Syzygium aromaticum L.), as a natural source of antioxidant eugenol, can increase
coconut oil oxidation stability. This research aimed to investigate the effects of clove
addition during the wet rendering process on the Peroxide Value of coconut oil and to
estimate shelf life using Accelerated Shelf Life Testing (ASLT) and Artificial Neural
Network (ANN). Clove powder was added into coconut milk prior to oil rendering or into
coconut oil, followed by oil storage at 28, 63, and 100°C. ASLT method predicted that
adding 1 g clove/kg coconut milk and 5 g clove/kg coconut oil gave the best result by
improving oil shelf life from approximately 11 days (control) to 14 days, while the ANN
method predicted that adding 10 g clove/kg coconut milk gave the best result by
improving estimated oil shelf life to 47 days at 28oC. Coconut oil produced from clovetreated coconut milk had the best oxidative stability during storage. Activation energies
and activation enthalpies of coconut oil oxidation increased due to clove addition and
therefore, improved stability during storage.
The Effect of Risk Management Practices on Project Performance: A Case Study of the Libyan Construction Industry
Authors: Nasreddine Ali Algremazy  , Ideris Zakaria , Alferjany Muhammad Abdullah , Akram Alshammakh
Published: June 2023

Purpose: The general aim of the study was to investigate the implementation of risk management in the construction industry in Libya.
 
Theoretical framework: The role of risk management in project management in the construction industry in Libya is described in this paper. The study involved more than three hundred construction companies located in Tripoli and Benghazi as these are two main cities in Libya where construction was most active and involved big projects and large investment.
 
Design/methodology/approach: Questionnaires which were designed based on cluster sampling were sent to respondents i.e., basically the company managers and 250 replies were obtained. Structured equation modelling was used to analysis the information by Smart-PLS program. The risk management processes defined by identification, assessment and monitoring which contributed to the project success was also related to the financial risk.
 
Findings: The study found that risk management practices had substantial and favourable effects on the success of the project's execution. Further the awareness of quality management in terms of risks was most encouraging.
 
Research, Practical & Social implications: The current findings of this research have shown that   most studies focus on the effect of risk management practices as strong tool to improve the project performance.  A productivity  survey  might  give  a better overview of risk management at other sectors as it concerns the actual output of the construction companies.
 
Originality/value: The systematic literature review approach was hardly found in study of risk management and project performance. At the same time, the exploratory method was applied to synthesize previous studies on risk management and project performance in construction companies.
The Financial Reporting Quality for Commercial Banks - Empirical Evidence in Vietnam
Authors: Nguyen Thi Phuong Hong
Published: June 2023

Purpose: The financial reporting quality for enterprises in general and commercial banks in Vietnam in particular plays a very important role because it is used by many stakeholders (internal and external) to make relevant decisions. In this study, the author assessed the current status of financial reporting quality for Vietnamese commercial banks through the qualitative characteristics of financial statements.
 
Theoretical framework: In this study, the author assessed the current status of financial reporting quality for Vietnamese commercial banks through the qualitative characteristics of financial statements according to IASB 2018 including 2 fundamental characteristics including relevance and faithful presentation, 4 enhancing characteristics including understandability, comparability, verifiability, and timeliness.
 Design/Methodology: The author used a set of measures on the qualitative characteristics of financial statements according to some previous studies in the world. The author collected data from the financial statements from 24 commercial banks in the period of 2019 - 2021.
Findings: The research results show that financial reporting quality for Vietnamese commercial banks is not high. Specifically, for the financial reporting quality characteristics according to IASB (2018), the timeliness characteristics were assessed to have the highest value, followed by understandability characteristics. The two enhancing characteristics including relevance and faithful representation of the financial statements for Vietnamese commercial banks were rated as low. The remaining two enhancing characteristics which were the understandability and verifiability characteristics were also rated as low.
 
Research, Practical & Social implication: The study shows The financial reporting quality for enterprises in general and commercial banks in Vietnam in particular plays a very important role because it is used by many stakeholders (internal and external) to make relevant decisions.  
 
Originality/ value: The research results will be a useful reference for relevant stakeholders such as the Ministry of Finance, the State Bank of Vietnam, bank managers, shareholders, investors, etc. in management and other related fields.
Factors Influencing Cultural Industry Competitiveness in Anhui Province Using Porter’s Diamond Model and the Mediating Effect of Government Support
Authors: Li Wang , Albattat Ahmad , Tham Jacquline
Published: June 2023

Purpose: In modern society, culture and economy are closely integrated, with cultural industry gradually playing a more and more significant role for national competitiveness. Anhui province is located in the central plain of China of which cultural industry has developed faster and faster in recent years. However, culture and related industries still lag compared with some provinces and cities in China. There is an urgent need to improve the overall competitiveness of cultural industry in Anhui province.
 
Theoretical framework: This study used Porter’s diamond model theory as the underpinning theory and examined the influencing factors of the dependent variable, cultural industry competitiveness in Anhui province, with factor conditions, demand conditions, related and supporting industries, firm strategy, structure and rivalry, chance as the independent variables and government role as the mediating variable.
 
Design/methodology/approach: Based on a quantitative research methodology, the study utilized a questionnaire survey and manage to gain 536 respondents on the target population.
 
Findings: The finding from the study show that factor condition and chance have unsignificant direct relationship with culture industries. For mediating effect of government support, again, factor condition and chance show unsignificant relationship to culture industries in Anhui, China.
 
Research, Practical & Social implications: The study analyzes the current developing situation of cultural industry in Anhui province based on Porter’s diamond model.
 
Originality/value: The value of the study formulated differentiated policies to support and develop cultural industries and guide the investment directions of cultural industries in different regions of the province and promote the coordinated development of overall cultural industry competitiveness.
Relative and Incremental Value Relevance of Traditional and Real Performance Measures: Evidence from Palestine Manufacturing Listed Companies
Authors: Yousef Samih Mohammad Yousef
Published: June 2023

Purpose: This study seeks to test both incremental and relative value relevance of the Economic Value-Added (EVA) as a real performance indicator and (EPS) as a traditional performance indicator in the context of the Palestine Exchange (PEX) listed manufacturing companies.
 
Theoretical framework: Previous research provided mixed evidence about the superiority of EVA over the traditional performance measures in predicting market value; some studies supported the superiority of EVA (Zimmerman, 1997; Shishanya et al., 2020), while others denied that superiority (Biddle et al., 1997; Agnatia & Amalia, 2018). Testing the value relevance of EVA compared to EPS was rarely conducted in Palestine.
 
Design/methodology/approach: Seventy company-year observations were gathered from 10 of 13 manufacturing PEX-listed companies over seven years (2015-2021); the study employed regression and correlation analysis.
 
Findings: The study found a significant relationship between EPS and stock returns while concluding an insignificant relationship between EVA and stock returns. The study also found that EPS beats EVA. However, the findings showed that EVA adds incremental information content to EPS’s interpretation of stock returns.
 
Research, Practical & Social implications:  The study outcomes help and direct the investors and analysts, in assessing the company’s performance and predicting stock returns; it also helps policymakers and regulators in directing and updating reporting requirements.
 
Originality/value: This study adds to the literature on the value relevance of real and traditional performance indices in Palestine. Further research is recommended on other sectors and the whole market.
The Impact of Oil Price Volatility on Economic Growth and Stability in Iraq through the Public Expenditure for the Period (2003-2020)
Authors: Rasheed Suhad Ahmed
Published: June 2023

Purpose: The purpose of the research is to analyze fluctuations in global oil prices and identify the factors that control them. The study aims to clarify the nature and characteristics of the international oil market, as well as the relationship between oil, public expenditure, and the economy in rentier countries. The research seeks to provide insights into the economic effects of the dominance of the oil resource and track the trends of oil, public expenditure, economic growth, and development in Iraq. Additionally, the study aims to evaluate the extent to which the fiscal policies pursued by oil rent countries are serving their goals, and to recommend ways to ensure the rationalization of public expenditure and real economic growth in these countries.
 
Theoretical framework: the research is based on several economic theories related to the international oil market and rentier economies. The study uses theories such as supply and demand, rentier state, Dutch disease, and public choice theory to analyze the economic effects of oil revenues in rentier countries, the factors that control the international oil market, and the behavior of governments and policymakers in allocating public funds.
 
Design/methodology/approach: The study adopted the induction method to achieve the objectives of the research and get the intended results by analyzing the data and statistical tables of the sample country.
 
Findings: The research findings suggest that oil rents lead to inefficiency, increased centralization of power, and patterns of public expenditure that decrease efficiency. Rentier economies face challenges in diversifying and reducing their dependence on oil exports. Adherence to budgets and developing transparent and flexible principles is crucial for real economic growth in rentier economies. Effective management of oil revenues and public expenditure is essential for sustainable economic growth in these economies.
 
Research, Practical & Social implications: The research has practical implications for policymakers, emphasizing the need for effective management of oil revenues and public expenditure for sustainable economic growth. Social implications relate to the impact of oil revenues on society, highlighting the need for improved living standards and reduced poverty.
 
Originality/value: The research is valuable as it provides original insights into the economic effects of oil rents and highlights the challenges faced by policymakers in managing rentier economies. The study's emphasis on effective management of oil revenues and public expenditure and the development of transparent and flexible principles adds value to the literature. The research provides valuable insights into the international oil market and emphasizes the importance of sustainable economic growth.
Trends and Patterns in Artificial Intelligence Research for Oil and Gas Industry: A Bibliometric Review
Authors: Balushi Surur Mohammed Al , Arshad Yusri Bin
Published: June 2023

Purpose: This paper aims to outline a broad-spectrum perspective of the structure of research in artificial intelligence (AI), in the oil and gas industry (OGI) based on bibliometric and distance-based visualisation of similarities (VOS) analysis.
 
Theoretical framework: The OGI has been one of the major contributors to the world economy. With the increasing energy demand, it has become necessary for the industry to adopt the latest technologies to enhance efficiency, reduce costs, and improve safety. One such technology is AI, which has the potential to revolutionise OGI.
 
Design/methodology/approach: The paper uses the data from Scopus online database as of April 2023. Based on “key-terms” search results, 251 valid documents were obtained for further analysis using VOS viewer software and Harzing’s Publish or Perish for citation metrics and analysis.
 
Findings: The finding shows that the Journal of Petroleum Science and Engineering is the field's most relevant journal, with 14 (5.58) published Articles. The People's Republic of China is the most productive country regarding AI research in the OGI. El-Sebakhy's (2009) article is the most cited article, with 113 citations and an average of 8.07 citations per year.
 
Research, Practical & Social implications: AI could transform OGI. Thus, adopting AI technologies can increase efficiency, reduce costs, and improve safety, also may increase productivity and economic benefits in AI research-intensive countries.
 
Originality/value: This study provides a comprehensive analysis of the existing AI research in the OGI, utilising bibliometric data and graphical networks.
Impact of Financial Inclusion on Women Entrepreneurs in India: An Empirical Study
Authors: Rani Vosuri Sandya , Sundaram Natarajan
Published: June 2023

Purpose: Researchers, practitioners, government leaders, as well as other stakeholders keep expressing a great deal of interest mostly in the close connection between economic inclusion with women having entrepreneurship on a both national and international scale.
 
Theoretical framework: The fundamental objective is still to increase women's access to finance so they can engage in entrepreneurship. The latest evidence exploring the connection between women's entrepreneurship as well as financial inclusion has generated an assortment of findings that are more conventional than reality.
 
Design/methodology/approach: This study looked into how financial inclusion affected the functioning of women-owned enterprises in Vellore, Tamilnadu, India. One thousand two thousand seventy-four (1,274) women-owned Small and medium enterprises, Small and Medium Businesses (MSMEs) registered with MSME made up the participants in this investigation, as well as three hundred fifty-seven (357) MSMEs being chosen as such sample size.
 
Findings: The research used structured questionnaires and in-person interviews to collect data. Multiple Regression (Ordinary Least Square Estimate), as well as Pearson Product Moment Correlation Coefficient, were used to examine the data. Findings indicated that the efficiency of women-owned enterprises is positively and significantly impacted by financial inclusion.
 
Research, Practical & Social implications: In hopes of reducing the gender disparity in financial intermediation, it is advised that the administration put laws and legislative regulations in place.
 
Originality/value: Recognizing the crucial role that women-owned businesses play in the country's economic expansion and continue to increase gender diversity to foster an atmosphere of innovation.
Identification of the Ability of External Auditors to Detect Audit Fraud
Authors: Ginanjar Yogi , Lestari Ayu Gumilang , Mulyani Hani Sri , Rahmayani Meli Wida , Hernita Nita , Riyadi Wulan
Published: June 2023

Purpose: To find out the determinants of Detect Audit Fraud.
 
Theoretical framework: Professional skepticism, auditors' ability and detect fraud. This topic was adopted from several theoretical studies and previous research which was incorporated into a single factor influencing external auditors to detect to audit fraud.
 
Design/methodology/approach: This study used a quantitative approach with an explanatory design using a survey method. The sample in this study were auditors who were members of KAP with a total sample of 61 samples. This study uses a 5-point Likert scale to collect research data.
 
Findings: The results of the study show that 1) The independent variables Professional skepticism and auditors' abilities have a positive and significant effect on external auditors detecting to audit fraud with a large effect of 71.6%, while the remaining 29.4% are other factors not included in this model; 2) Professional skepticism and auditors' abilities have a positive and significant effect on external auditors detecting to audit fraud; 3) The auditors' ability variable has no effect on external auditors detecting to audit fraud.
 
Research, Practical & Social Implications: We recommend a future research agenda related to external auditor detect to audit fraud as a result of analytical skills and audit delay to become an integral role model.
 
Originality/value: Most of the previous studies only used variables partially and no one has broken down KAPs by region. However, a thorough and complete description of these factors along with the specifications of an auditor who has specific experience is the target of the importance of our research.