bluuebunny/crossref_metadata_2025 huggingface dataset:
A BEHAVIOURAL STUDY ON THE IMPACT OF ARTIFICIAL INTELLIGENCE ON CUSTOMER SERVICES RETENTION IN TELECOM INDUSTRY
Authors: KISHORE KUNAL, K. R. RAMPRAKASH, C. JOE ARUN, M. J. XAVIER
Published: June 2023

Customer services are always found special for the companies to improve their business perspectives and earlier management can’t reach to the customer in that way. Now through Artificial Intelligence, they can reach out to the customer’s perception what in turn improved the organizational efficiency but the major gap was found in, was majority of users gets frustrated with it. Although with AI some experiences are pleasant and unforgettable as used by hotels and airlines but AI allows only limited amount of customized communication hence its results into service dissatisfaction, hence their performance may have negative influences on them. Hence, the present study aims to find the impact of AI on the customer services retention in telecom industry.

The data was collected from 400 mobile phone users to assess the impact of AI on their commitment (retention) with the telecom company. PLS-SEM, through SMART PLS software, has been done to assess the theoretical model of the study and the results were analyzed in this chapter. The results of the structural model have shown that both experiences of hedonic and recognition has a significant impact on customer commitment. Thus, we can say that AI-enable services of telecom brands should increase the customer experience in terms of hedonic and recognition to retain their customers. The findings have some important practical implications for marketing managers in the telecom industry.
TRAVERSING THE LEADERSHIP QUALITIES OF THE LOCAL GOVERNMENT EXECUTIVES AND OFFICIALS
Authors: GILBERT EUTAQUIO
Published: June 2023

The focus of the article points on the three pillars that support good governance are an unshakeable moral basis, a commitment to openness in all dealings, and a code of conduct that emphasizes effectiveness in all actions. In this study, the descriptive approach was utilized to describe the socio-economic profiles of the executives of the Local Government Units as well as the leadership styles they employed. Interviews guided by a standardized survey questionnaire served as the medium for gathering the necessary information and data for analysis. According to the findings of the survey, these qualities include command responsibility, being easy to work with, being honest, having commitment and determination, and being able to make independent decisions. These are the characteristics that set an effective and efficient leader apart from other possible candidates for leadership positions. The characteristic of leadership that has the most impact on the choices voters make about candidates for public office. This suggests that the respondents are against graft and corruption being used in the process of providing the services to the customers.
INERTIA OF TOURISTS: A SYSTEMATIC REVIEW
Authors: ARI ARISMAN, RATIH HURRIYATI, DISMAN, CHAIRUL FURQON
Published: June 2023

The emergence of tourist inertia as a response to theoretical developments and competition for tourist destinations leaves questions and criticisms due to the need for more theoretical foundations, resulting in fragmented understanding and contradictory research. This study used the PRISMA statement as a guideline for a systematic literature review and PICO to synthesize the principal results and answer research questions. This study searched studies with published year restrictions from 2006 to 2022 and collected from Scopus-indexed journals with the ScienceDirect, Springer, Sage, JSTOR, Wiley Online Library, and Taylor & Francis Online databases. This research synthesizes and analyzes 24 relevant articles discussing current tourist inertia, habits, and research limitations. Cognitive, affective, behavioural, rationalization, tolerance, and vitality aspects are the subject of tourist inertia today. Decisions on repeat visits and post-visit experiences are debatable tourist inertial biases. Limitations of the destination domain, research dimensions, data collection techniques, measurements, generalization of findings, variables, and constructs are still limitations in tourist inertia research. The article’s end includes conclusions with limitations and recommendations for further research.
THE IMPACT OF FINANCIAL INCLUSION IN BANK DEPOSITS: A STUDY IN THE IRAQI BANKING SECTOR FOR THE PERIOD (2010-2021)
Authors: KADHIM GHAZI KHUDAIR, AQEEL SHAKER AL-SHARA
Published: June 2023

The research aims to find out the effect of financial inclusion on bank deposits for the Iraqi banking sector for the period 2010-2021, and the extent of the bank's ability to attract bank deposits through financial inclusion tools represented by (number of bank branches, number of ATMs, number of points of sale, number of credit cards) , as financial inclusion is one of the modern banking products that helps the financial stability of the banking sector as it represents an attraction factor for individuals who are outside the banking system through the financial services it provides for financially marginalized individuals, such as insurance, and credit, and opening bank accounts, as well as helping financial stability for the banking sector through the stabilization of bank deposits, and the provision of sufficient liquidity that the bank can employ in credit operations and achieve a sufficient level of return, and achieve sustainable consumer development, and the research used the deductive method for the theoretical side and the analytical and standard method for the practical side as well as the use of the statistical programEviews10) for the period 2010-2021,And the study reached a set of conclusions, the most important of which are:that there is a strong correlation with the existence of a meaningful effect of financial inclusion in bank deposits, as well as the growth of financial inclusion tools and their spread, but it does not rise to the level of ambition, nor does it harmonize with the size of the population density, and the study concluded with a set of recommendations, the most important of which was: the need to expand tools Financial inclusion and its dissemination at a wide level of the country, urging the government and private banks to switch to electronic banking, and to adopt modern banking technology in banking.
ANALYSIS OF THE DISCOURSES THAT CONSTRUCTED THE IMAGINARY OF THE SUBJECTS IN THE HISTORY OF THE COLOMBIAN EDUCATIONAL SYSTEM: A PROPOSAL TO RECONFIGURE THE ACTIONS OF TEACHERS AND STUDENTS
Authors: LEONARDO ALBERTO MAURIS DE LA OSSA
Published: June 2023

Power devices can institute and determine the types of subjects and prescribe the functionality they must have for economic, political and religious purposes. Therefore, this research aimed to explain the discourses that built the imaginary around the subjectivity of teachers and students in the history of the Colombian educational system to reconfigure their pedagogical actions. In this sense, a qualitative inquiry with a hermeneutic design was chosen. Among the main results of the research, it is highlighted that since the genesis of the Colombian educational system, pedagogy has been used to legitimize the instrumentalization of the work of teachers and used instruction to control the subjectivity and the body of students.
THE EFFECTIVENESS OF BACK-TO-BACK STRATEGY IN IMAGINATIVE THINKING AMONG FIFTH GRADE PRIMARY FEMALE STUDENTS IN SCIENCE SUBJECT SUBJECT
Authors: AYH HUSSAIN ABDUL HAMID, AZHAR BURHAN ISMAIL
Published: June 2023

The current research aims to identify the effectiveness of the back-to-back strategy in imaginative thinking among fifth grade students in science subject subject.

The researcher relied on the experimental design with partial control and represents the research community of the fifth-Grade primary school pupils in the girls' primary schools of the General Directorate of Education of Diyala Governorate, Balad Rose, the academic year 2022 2023, and Harran Primary School for Girls was chosen as the research sample. It included 78 pupils distributed in two divisions and in a random draw method. The 38 pupils represented the experimental group that will study science according to the back-to-back strategy, while the 40 pupils represented the control group that teaches science according to the usual method. The researcher conducted an equivalence between the pupils of the two research groups before starting the experiment in a number of variables, namely (the age of the pupils calculated by months, IQ test, Imaginative thinking test)

The scientific material to be taught, which included the first three units of the science textbook dedicated to teaching the fifth-grade primary school year (2022/2023), and the researcher formulated behavioral goals for the subjects she will study, which are (209) behavioral goals according to Bloom's classification of the cognitive field and its three levels (remember, understand, apply) and prepared daily plans to teach the two research groups. The researcher prepared the research tool represented in the Imaginative thinking test in the science material, as it consists of (15) test items of the multiplechoice type, and its validity, reliability and psychometric characteristics were verified. After the end of the experiment, the researcher applied the Imaginative thinking test to the two research groups. After analyzing the results statistically using the T-test for two independent samples, the research results resulted in the strategy of the back and back having a positive effect on the Imaginative thinking  of the students of the fifth grade in the science material, since it is more effective than the method of habituality and based on its dependence, the result was reached from the presentation of the recommendations and proposals in the fourth chapter, which will be presented in the fourth chapter.
THE ENFORCEMENT OF ELECTRONIC ADMINISTRATIVE DECISION AND THE EXTENT OF ITS APPLICATION IN PALESTINE AND JORDAN
Authors: AHMED M. A. HAMAD, AHMED O. K. HOSNIA, CHAMI YASSINE
Published: June 2023

Electronic management means a set of administrative activities that depend on the internet at all levels of public administration. The transformation of the procedure from paper-based into electronic pillar has impacted the administrative decision. Therefore, the administrative decision has become issued by electronic procedures and relies on the electronic pillar based on paper or document. This led to the emergence of new legal terms, such as the electronic administrative decision. However, several legal questions have arisen about the legality of electronic administrative decisions and their legal effects. And what is the moment in which the electronic administrative decision is considered to have been issued and effective? This paper aims to demonstrate the legality of the application of the electronic administrative decision in Palestine and Jordan. To achieve the research objectives, a qualitative legal research approach has been adopted. The primary and secondary data have been both utilized in this research to help answer the research question. Findings show that the Palestinian and Jordanian legislation has not prevented the administration from expressing its will by using modern technological means; also, the legislator has not required the issuance of the decision to be written or verbally. The authors recommend activating the role of the Supreme Court of Justice. Besides, make some amendments to the Palestinian decision No. 15 of 2017 regarding electronic transactions and Jordanian law in the Electronic Transactions Law No. 15 of 2015 to keep pace with this development.
INTERNATIONAL AND NATIONAL MECHANISMS IN THE APPLICATION OF THE RULE OF INTERNATIONAL LAW
Authors: MOHAMMAD YOUNIS YAHYAA ALGAFOR, AHMED FARIS IDREES
Published: June 2023

This research aimed to know the international and national mechanisms involved in the implementation of international law. The descriptive analytical approach was used, and the most important findings reflected that all member states of the United Nations have endorsed the principle of the necessity of universal commitment to the rule of law and its use at both the national and global levels. Moreover, the United Nations works in line with key facts in support of the rule of international law by presenting unified legal standards that work on the rule of international law over national laws and their application in the face of all addressees. It was also found that national courts are a very important component of the implementation of international law at the national level.
COMPLIANCE WITH TAX-RELATED REQUIREMENTS AMONG EMERGING RETAIL ENTERPRISES
Authors: ZELEKE WORKU
Published: June 2023

Emerging enterprises often struggle to comply with tax related requirements for fear of paying tax. As a result, they lose to benefit from Government-led assistance programmes. A survey was carried out in emerging retail enterprises based in Johannesburg by gathering quantitative and qualitative information. The research was helpful for shading light on the extent to which emerging enterprises benefited from training programmes that are helpful for writing up business plans and for securing business loan applications from money lenders. As part of the survey, the level of skills in entrepreneurship was measured. The survey identified 3 influential factors. These were the generation of profit, writing up sound business plans, and the availability of fixed assets, savings and other forms of collateral for securing business loans. The results found a significant association between profitability and satisfactory compliance with tax related requirements.
TRANSBOUNDARY RIVER BASIN EUPHRATES-TIGRIS: INTERNATIONAL LEGAL REGULATION
Authors: SANGAR SAMAD ASAAD
Published: June 2023

Countries all around the globe have shown a strong desire to restrict the utilization of international water channels for non-navigational uses since they are important to human civilisation. This is to avoid issues that may occur because of the usage purposes of international water bodies such as rivers and streams. This research covers a narrow scope, which is limited to legislation addressing the use of international water channels to effectively settle international water disputes, to cover the lawful use of international watercourses. It also provides an overview of transboundary water interactions in the Euphrates-Tigris River basin, followed by a discussion of key topics. From the standpoint of international law, this study discusses the connections among Turkey, Syria, and Iraq regarding their shared water, the Euphrates and the Tigris. Finally, the paper concluded that Iraq must review its entire water policy and identify its flaws, including irrigation methods, dam maintenance, and the management of water resources by international standards. Iraq's deviation from these matters constitutes a violation of the international obligations to which it is bound by international treaties, particularly the framework agreement. This study concludes that Iraq's evaluation of its internal legislation and all of its projects built on the Tigris and Euphrates rivers adds significantly to the resolution of these issues.
ATTRACTIVENESS OF VOCATIONAL COLLEGES IN SHANXI: MYTH AND DEVELOPMENT IN CHINA
Authors: TIAN QING, ALI KHATIBI, JACQULINE THAM, S. M. FERDOUS AZAM
Published: June 2023

The purpose of this study is to determine the factors affecting the attractiveness of vocational colleges in Shanxi, China. The public’s bias towards vocational education has impeded its development. In such a case, the provincial government should actively help people understand vocational education, advocate for their relevance, and not write off vocational colleges after failing the college admission test. It is crucial to understand that higher vocational colleges are the reserve base of national technical talents and develop professional and technical talents with high skills and high quality. In recent years, the impact of rate of return on vocational college admissions has been widely explored. Although many researchers say the poor return on investment on vocational colleges is the main reason vocational colleges are less enticing, others say vocational colleges have a higher return on investment than regular colleges. In this study, the advantages of vocational education are looked at from the points of view of employment rate, wage, level of income from vocational labour, and change in identity. Nevertheless whether the level of return effects the reputation and attractiveness of vocational colleges still needs to be explored.
COPPING PHENOMENON IN CHINA: THEORETICAL PERSPECTIVE ON VOCATIONAL COLLEGES IN SHANXI
Authors: TIAN QING, ALI KHATIBI, JACQULINE THAM, S. M. FERDOUS AZAM
Published: June 2023

This research aims to identify the phenomena of copping in China by concentrating on the theoretical viewpoint of Vocational Colleges in Shanxi. There are few theories, such as social cognitive theory, constructivist learning theory, social identity theory, political symbolism, huang yanpei’s theory of vocational education, richter’s theory of vet based on adaption and behaviorist learning theory are discussed in detais to explain the phenomenon. It is vital to recognise that higher vocational colleges are the reserve basis of national technical colleges and create professional and technical colleges with high capabilities and high quality. The influence of rate of return on admissions to vocational colleges has been extensively studied in recent years. This research also examines the benefits of vocational education from the perspectives of employment rate, pay, degree of income from vocational labour, and identity transformation. Yet, it has to be determined whether the rate of return influences the reputation and allure of vocational colleges.
THE INFLUENCE OF SOCIAL NETWORK TIES TOWARDS SOCIAL ENTREPRENEURIAL INTENTION OF UNDERGRADUATE STUDENTS: THE CASE OF SRI LANKA
Authors: MOHAMED WAHISH HASHIM, ALI KHATIBI, S.M. FERDOUS AZAM
Published: June 2023

The purpose of this study is to complement the existing body of knowledge on social entrepreneurial intention by testing the Theory of Planned Beavior and Social Network Theory in the Sri Lankan Context among state undergraduate students. The Theory of Planned behavior (TPB) and Social Network Theory was tested in the context of state undergraduate students in Sri Lanka. Exogenous variables included Personal Attitude, Subjective Norm, Perceived Behavioral control, and social networks were studied. The instrument used in the study was developed using validated items from past literature. Data for this quantitative study were collected from undergraduate students from nine state universities in Sri Lanka. Structural equation modeling was used to see the insights from the valid data using IBM’s SPSS 25 and AMOS 22. Results of the confirmatory factor analysis and subsequent evaluation of the structural model revealed a positive relationship exists between Social Entrepreneurial Intention and employment attitude, social entrepreneurial Intention and Perceived behavioral control and, Social Network Ties and perceived behavioral control . However, the results did not support the relationships between social entrepreneurial intention and subjective Norms. limited research has been carried out in the area of social entreprenurship in the Sri Lankan context. This research will shed light on the antecedent factors that affect social entrepreneurial intention and assist policymakers in developing appropriate strategies for promoting Social entrepreneurship among undergraduates and therby assisting in solving the unemployment problem faced by state undergraduate students.
THE INFLUENCE OF ENTREPRENEURIAL LEADERSHIP AND PUBLIC ENTREPRENEURSHIP ON ORGANIZATIONAL PERFORMANCE OF LOCAL ADMINISTRATIVE ORGANIZATIONS IN THE NORTHEASTERN REGION OF THAILAND
Authors: PANITEE KARNSOMDEE, PIYAMAS PHONGKAEW
Published: June 2023

Organizational performance is an expected public outcome, particularly in the challenging context of Thailand’s public transformation into the twenty-first century. Entrepreneurial leadership is critical in developing public entrepreneurship and, ultimately organizational performance. This research study aims to investigate the influence of entrepreneurial leadership on public entrepreneurship and organizational performance as well as the influence of public entrepreneurship on organizational performance of local administrative organizations in the northeastern region of Thailand. A cross-sectional questionnaire study is used in this study. Data were collected from 400 people through five-point Likert scale questionnaires with validity and reliability analyses. Descriptive statistics and inferential statistics were used to analyze the data in preparation for ordinary least square regression analysis. According to the findings of the study, entrepreneurial leadership has a significant direct influence on public entrepreneurship with a standardized coefficient of 0.852. Public entrepreneurship has a significant direct influence on organizational performance with a standardized coefficient of 0.775. Entrepreneurial leadership has a significant direct influence on organizational performance with a standardized coefficient of 0.735 at a 0.05 significance level. In order to accomplish the desired public results for local administrative organizations, local administrative organizations should encourage leadership styles of entrepreneurial orientation to turn Thailand’s public sector into a competitive public entrepreneurial sector.
THE EFFECT OF USING FACEBOOK VOCAB-DEVELOPER ON IRAQI EFL LEARNERS' VOCABULARY DEVELOPMENT
Authors: HUSAM AL-KHAZAALI, ZAHRA AMIRIAN, MOHAMMADTAGHI SHAHNAZARI
Published: June 2023

The study aims to find out if there is any effect of using Facebook on students' performance in vocabulary development. Vocab-Developer (a Facebook webpage group created by the researcher to implement the experiment to the EG through uploading educational videos and audios, drills and other educational materials) group has been assigned to the experimental group to check the progress of lexical competence while they take the treatment. Whereas the control group students are presented to the traditional way in language teaching. A mixed-methods have been implemented including pretest-posttest design and a questionnaire. After applying the intervention, the researchers found statistically significant differences between the experimental group and the control group in their vocabulary development. This means that the students who took the treatment had better vocabulary development compared with those who were assigned to the traditional way of teaching. It can be inferred that using Facebook in the educational settings can serve as a beneficial and useful device for language learning and teaching.
ECOSOCIAL COLLEGE FORMATION TO FULFILL SUSTAINABLE DEVELOPMENT OBJECTIVES
Authors: CAROLINA A. ROJAS, CLAUDIA M. CONCHA, GERARDO I. SÁNCHEZ
Published: June 2023

The objective of this article is to analyze the curricular experience called ‘Social Project Design’ oriented towards university students developing social innovation projects, aimed at the Sustainable Development Objectives (SDO). Via active-participative methodological strategies, 267 students identified problems in their environments and proposed contextualized solutions. Based on the work done, 81 projects were designed by students during the 2020-2021 period, using the analytical framework of the SDO for their evaluation, which provided the opportunity to gradually incorporate sustainability into study plans from a complex systematic perspective which integrated reality. In this study, for the first time, we analyzed and went into curricular experience and university participation, considering elements of active listening, participation and adaptation in the search for solutions to current socio-environmental problems, transforming actors into ecosocial change agents.
BANKING ACTIVITY IN IRAQ - REALITY AND FUTURE
Authors: NOURA MOFID HAMID, IBTISAM HATEM ALWAN
Published: June 2023

After 2003, Iraq went through an important historical stage, which led to a radical change in various political, economic and social levels.With regard to its impact at the economic level in general and on the banking sector in particular, we see that this sector has been greatly affected by the change of the political system in Iraq after 2003, although it has gone through several developments during the stages leading up to the said change in financial and monetary policies and the independence of the Central Bank, such factors that contributed to the development of banking activity.In order to develop a future vision, several scenarios were taken, the first represents the continuation or decline of banking activity in Iraq and the second scenario represents the development of banking activity in Iraq.
PREVENTIVE MEASURES FOR THE TWO MARRIED FROM DISEASES AND THEIR IMPACT ON THE MARRIAGE CONTRACT
Authors: MOSTAFA RAMADAN ABDULQADER
Published: June 2023

The scope of this research is determined in the issues of preventive measures against diseases that the spouses must follow before concluding marriage.  We look at the medical examination and its impact on the marriage contract, as well as the impact of diseases that affect the married in Iraqi law, UAE law, Syrian law, Algerian law and Qatari law in the solutions contained in these laws to these issues.

We have taken the method of comparison as a methodology in our research by clarifying the meaning of medical examination in language, terminology and law and clarified the definition of mental illness and infectious diseases and then clarified the legal nature of the medical examination before marriage as well as the statement of issues involved in the concept of mental and infectious diseases and their content in Iraq, Algeria, the Emirates, Syria and the country.

We have dealt with the subject of the research by dividing it into two chapters with the introduction and conclusion as follows: The first chapter- we dealt with everything related to medical examination from a legal point of view, while we dealt with in the second chapter- the statement of mental illness and infectious diseases and a statement of the position of Arab laws and legislations thereof.
THE LINGUISTIC CRITICISM APPROACH OF AL-HAFIZ IBN HAJAR IN HIS BOOK (FATH AL-BARI EXPLAINED BY SAHIH AL-BUKHARI) BY IMAM AL-HAFIZ AHMED BIN ALI BIN HAJAR AL-ASQALANI (773-852 AH)
Authors: IBRAHIM R. H. AL-ARKY, MAI M. K. SHAKER
Published: June 2023

The linguistic criticism approach is one of the most important approaches for those who want to understand the honorable hadith of the Prophet and derive the legal ruling from it. The book of Fath Al-Bari is considered a spacious material in the sciences of language, interpretation, and criticism. It is a set of coins mentioned by Al-Hafiz in his book, and in conclusion, it sheds light on the most important findings of the research.
DIFFICULTIES ENCOUNTERED BY SAUDI EFL LEARNERS IN ENGLISH READING COMPREHENSION
Authors: ZAHIR ADAM DAFF ALLA AHMED, FAWZI ELTAYEB YOUSUF AHMED
Published: June 2023

This study is designed to investigate and discuss the problems encountered by Saudi EFL learners in English reading comprehension in a given text.The descriptive approach with its quantitative component is the technique used for data collection. To achieve these objectives, data of this study werecollected from a questionnaire distributed to 150 experienced English language instructorsat Albaha University and other Saudi universities. The questionnaire consists of twenty statements that served to achieve the goals of the study. This study concludes that vocabulary knowledge is essential for reading comprehension, the text's structure hinders comprehension,and reading strategies are helpful in comprehending English text. Finally, the study has valuable implicationsin that the students should be taught how to read every English text according to the purpose of reading, and English language teachers should explain a few keywords during the reading process.
THE RELATIONSHIP BETWEEN DEMOCRACY AND POLITICAL DEVELOPMENT: SELECTED MODELS
Authors: ELAF HASHIM NISHAN
Published: June 2023

The research seeksto analyze the relationship between democracy on the one hand and political development on the other by explaining the importance of each other, Where it deals withthe basic concepts and indicators, and then explain the role of the democratic system in political development in selected countries such as (India and Brazil), Being countries that have contributed to raising the level of development in the country is not only political development but also economic and social development. The democratic transition played a great role in this aspect to reflect the emergence of the democracy index clearly.
THE CRUSADERS’ AXE AND ISLAMIC CRESCENT: A NEW THEORY ON THE CRUSADERS’ HISTORY IN THE EAST (12TH -13TH CENTURIES A.D.)
Authors: MUHAMMED MU'NIS AWAD
Published: June 2023

This paper does Spot Lights on New theory of the Crusader's Аxe and the Islamic Crescent during age of the crusades which considered very important epoch in history of relations between east and west in the middle ages.The Islamic crescent was strong response of the crusader’s Axe so we can realize that great universal conflict in the Levant through the importance of the geographical side because geography guides history and history itself is nothing but conflict over geography.
THE LEGAL FRAMEWORK OF CULTURAL HERITAGE: INVESTIGATING THE FACTORS AFFECTING THE HERITAGE AND INNOVATION OF YI COSTUMES - A CASE STUDY OF THE LIPU YI PEOPLE
Authors: FU XIAOHUA, THITINANT WAREEWANICH, THITINAN CHANKOSON
Published: June 2023

The folk costumes of Lipu Yi People, a branch of Yi ethnic minority in China, have not received much attention from China and the rest of the world. The reason could be that Lipu Yi People live in mountainous areas far away from cities and their incomes are low. This study explored the characteristics of the folk costumes a Lipu Yi People as well as the factors influencing their folk costumes over modern design, as reference for the folk costumes for other ethnic minorities. The research model in this research was based on a questionnaire survey of 442 participants, including intangible cultural heritage experts and scholars, governmental officials, local people, people in charge of creative handcrafts, intangible cultural heritage inheritors and tourists. Five hypotheses were made for the exploration and descriptive analysis; confirmatory factor analysis and structural equation modeling were applied. The results support all five hypotheses. In conclusion, inheriting cultural fractions, cultural changes, the regional environment, cultural connotations and artistic characteristics each have a significant and positive influence over the design and application of folk costumes Yi ethnic minority.
ECOFEMINISM AND CLIMATE CHANGE: A COMPARATIVE STUDY BETWEEN INDIA AND CHINA
Authors: VARUNESH SINGH
Published: June 2023

Purpose

The main purpose of this research work is to identify various responses taken by India and China regarding the concept of Ecofeminism and Climate Change.

 

Methodology

A secondary data collection method with thematic data analysis has been developed based on the key aspects of research findings to make the data more concise and easier to understand.

 

Findings

As per the results, China has generated more focus on carbon emission measures, as it has been declared as the world’s top emitter of GHG. The country generates more than ⅓rd of the world’s total annual GHG emissions, due to a 10% average economic rise per year. In India, heat waves and heavy rainfall can increase by 50%-240% due to huge GHD emissions by 2025. China and India have focused on migration strategy and transformation of the residential building from 3.5 stars to 5.56 stars for mitigating climate change issues. In India, many rural communities involve women in protecting nature as well. However, patriotism sometimes becomes the main obstacle in its way.

 

Originality

All the research data has been collected from original published research articles concerning various phenomena.
INFLUENCE OF SOCIAL MEDIA ON THE YOUNG GENERATION OF RABHA TRIBE OF WEST BENGAL: A SOCIOLOGICAL STUDY
Authors: CHAITALI DATTA, NIRUPAMA PRAKASH, DEBOL KUMAR SINGHAROY
Published: June 2023

Digital technologies, like, the internet, smartphones, and social media are valuable communication tools to share, create, and spread information, knowledge, education, communication, and social interaction online. Its rapid proliferation increased the digital population enormously in India. Their use might have obvious influence on the digital people of the country. The purpose was to accentuate the influence of social media upon the young generation users. The objective was to find out the extent of the influence of social media upon the young generation of indigenous Rabha tribal users and changes in their daily lives. The focus of the study was young Rabhas aged between 18 to 30 years as this age group is deemed the most susceptible to the influence of social media usages. Primary and secondary data sources were consulted. The case study method was applied for this qualitative study. Interview technique applied for conducting case studies, besides observation.

The young generation Rabhas are adopting and experiencing the active use of the internet, smartphones, and social media platforms. It has brought about changes and progress in daily lives of young generation Rabha users. Social media is also helping them to perpetuate the traditional Rabha cultural identity.

Simultaneously, it indicates that there is a relationship of digital technologies like internet, smartphones, and social media with the present-day younger generation of Rabha tribe in terms of its influence upon them, specifically in the context sociology of science and digital technologies, and the younger generation.
THE ROLE OF A NOTARY IN CARRYING OUT HIS POSITIONAL DUTIES REGARDING THE DEVELOPMENT OF THE CYBER NOTARY CONCEPT IN THE ERA OF THE INDUSTRIAL REVOLUTION 4.0 AND SOCIAL 5.0
Authors: IKHSAN LUBIS, TARSISIUS MURWADJI, SUNARMI, DETANIA SUKARJA
Published: June 2023

This study aims to describe the Role of a Notary in Carrying Out His Positional Duties Regarding the Development of the Cyber Notary Concept in the Era of the Industrial Revolution 4.0 and Social 5.0. Notarization services can be said to be conventional. This means that all activities that occur between the notary and the person concerned are carried out face to face. Meanwhile, during the current industrial revolution 4.0 and social 5.0, it demands that all conventional activities be transformed using digital. The normative legal research method is used in this study. Data collection was carried out by means of document analysis, literature study and observation. The results of the study show that as digital technology develops in the era of the industrial revolution 4.0 and social 5.0, it is appropriate for notaries to participate in adapting to technology without changing the rules set by UUJN. As a public official, a notary must be adaptive in transforming public service work in terms of making notarial deeds in the digitalization era. Some notaries still adhere to UUJN provisions and carry out their duties conventionally. However, there are also those who accept technological advances by being open to adapting themselves without having to ignore the provisions stipulated in UUJN.
MONITORING AND EVALUATING OF THE PERFORMANCE OF GOVERNMENT HEALTH UNITS BY ADOPTING THE PROGRAMS AND PERFORMANCE BUDGETING: A CASE STUDY
Authors: ZAINAB RAAD DAWOOD, ALAA FAREED ABDULAHAD
Published: June 2023

The purpose of the current research is to focus on the concept and significance of programs and performance budgeting as one of the contemporary approaches to creating the general budget, since this approach has numerous benefits when it comes to monitoring and evaluating performance. This modern method has been applied in many countries of the world and has proven successful. The countries of the world continue to follow the traditional method (budget items) in preparing the general budget. Therefore, the program and performance budgeting was adopted and applied in the Basra Health Department / the third governorate sector which is the research sample. One of the most essential results reached from this research is the need for the programs and performance budgeting as a tool of monitoring to compare between financial allocation and actual expenditure. Deviations from the set plan were discovered and these deviations were addressed. Moreover, it is necessary to pay attention to performance indicators as an indicator for measuring the objectives of the success of the unit with high efficiency and effectiveness or not.
CONTRACTUAL RESPONSIBILITY FUNCTION: A COMPARATIVE STUDY
Authors: ASEEL NAJIM ABDULLAH, TARIQ KADHUM AJEEL
Published: June 2023

The contractual liability seeks to reshape a situation similar to the situation that would have resulted from the implementation of the contract, and this is not its only function but rather it has other functions, and the latter may be similar to the function of tort liability or may differ from it, and this means that contractual liability has multiple functions that differ according to the damage that is compensated of it, and sometimes by the difference of fault which leads to the granting of it to another function, though the latter is not a basis or measure of compensation. It was concluded that the contractual liability has a double function, which is implementation and compensation, and the latter has multiple forms that may be corrective and may be satisfactory, as it can be punitive, and this has been confirmed by texts derived from the civil legislation itself, and then this research is an attempt to shed light on the jurisprudential and legal position From the contractual responsibility function.
THE FUNDAMENTALIST STUDIES OF THE PROVISIONS OF THE WILL
Authors: SALAH AHMED SHALAL
Published: June 2023

Allah Almighty has legislated the Will provisions in His Wise Book and the Sunnah of His faithful Prophet, upon reflecting on these texts, we find that they have included fundamental issues and legal purposes, It was studied in this research tagged (fundamental issues in the provisions of the Will) Its provisions demonstrated the supremacy of Islamic legislation in achieving justice and benevolence, It is not permissible for the Will to harm the heirs, nor favor one of them over the others, Rather, this is achieved a great benefit to the testator and the legatee when considering the fundamental issues, I also searched the legally obligatory Will, which is a contemporary and jurisprudential problem, there was a lot of controversy about its legal basis, and I tried to combine the sayings of scholars in it, and we followed by solving mathematical issues in the Will. We used a descriptive, deductive and applied method: The descriptive in defining some terms and mentioning and discussing evidence, and deductive by extracting the fundamental issues and a statement related to the legal ruling, and an applied way, by solving mathematical issues from its provisions in a contemporary way, in order to make it easier for minds and approximate the science of commandments.
THE CONCEPT OF MONEY LAUNDERING
Authors: ENASS JOMAHH RADDIEH
Published: June 2023

In this research, a brief study was presented on the crime of money laundering, through which several points were addressed. At the beginning, we got to know the concept of this crime in general. Then we moved on to give a historical overview of it and its beginnings, and then to discuss the position adopted by the Islamic Sharia regarding this crime. Then the stages that this crime goes through during its execution were studied. Then, the ways in which money is laundered through companies, gambling, trade, and other methods used in the world were discussed and explained.
THE IMPACT OF MANDATORY ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS (IAS/IFRS) ON THE RELATIONSHIP BETWEEN ACCOUNTING ESTIMATES AND CASH FLOWS: AN EMPIRICAL STUDY
Authors: MAITHM KHAGHAANY, ASEEL IBRAHIM JABER
Published: June 2023

This paper aims to investigate the impact of the mandatory application of international accounting and financial reporting standards (IAS/IFRS) on the relationship between accounting estimates and future cash flows of Iraqi banks, the research sample listed on the Iraq Stock Exchange. The research sample included a large number of commercial banks listed on the Iraq Stock Exchange, including (18) banks for a ten-year time series from 2011 to 2020. The problem and hypotheses of the research focused on whether there was a discrepancy in the levels of accounting estimates and future cash flows for Iraqi banks. The research sample and whether the relationship between accounting estimates and future cash flows has improved in the period after the mandatory application of international financial accounting and reporting standards. The results show that there is a clear and large discrepancy in the difference between the current and future cash flows and the levels of accounting estimates during the research period as a whole and for the period before and after the mandatory application of international accounting and financial reporting standards. Importantly, the research results indicated that the predictive and explanatory power of accounting estimates has increased significantly after the application of international accounting standards in predicting future cash flows from the operational activities of Iraqi banks, the research sample. Accordingly, this may give a higher ability to managers in banks to make decisions more wisely and correctly in light of future expectations related to cash flows from their operational activities. The adoption of international accounting and financial reporting standards (IAS / IFRS) in the Iraqi environment will keep pace with the development taking place in the world, and therefore it is necessary to urge the regulatory authorities in Iraq to the compulsory application of accounting standards and international financial reporting at the level of various business sectors in Iraq Because of the great advantages that the standards enjoy, they will contribute effectively to increasing the quality of reports and financial statements and increasing the quality of accounting work as a whole, which is reflected importantly and positively on the level of the general economy of the country.
THE ROLE OF FINANCIAL ARCHITECTURE IN ENHANCING BANKING PERFORMANCE: A CASE STUDY OF THE BANK OF BABYLON FOR THE PERIOD (2011-2021)
Authors: REDA SAHIB ABU HAMAD, BANIN HUSSEIN MOHAMMSD TAHA
Published: June 2023

The study aims to determine the nature of the influence between the financial architecture as an independent variable represented by: the ownership structure, which was measured by a set of indicators represented by (administrative, family, institutional, and foreign ownership) and the capital structure, which was measured by a set of indicators represented by (the ratio of total debt to Total assets, the ratio of ownership rights to total assets, and the ratio of ownership rights to total deposits) and the governance of banks that were measured through (the number of members of the Board of Directors and its meetings), and banking performance as a dependent variable as it was measured through three indicators: liquidity, profitability, and capital. The problem lies in knowing the extent of the impact of financial architecture on banking performance. To answer this question, the study tested a sample of Iraqi commercial banks represented by the Bank of Babel for the period (2011-2021), and the financial statements issued by the banks in the study sample were relied on through the annual bulletins, and then the hypotheses related to the impact analysis between the variables of the study were tested, to reach the required goals. Using the spss.v23 statistical program. The results show that financial architecture is a system based on dimensions, the most important of which are the ownership structure, the capital structure, and governance, which aims to discover modern financing methods through innovative financial tools that keep pace with recent changes in financial performance. The main null hypothesis, states that (there is no significant effect of financial architecture on banking performance) and the acceptance of the alternative hypothesis. The current study recommends the need to follow up the financial architecture in Iraqi banks through its dimensions, because of its great importance on banking performance and contributes to increasing confidence and credibility in financial reports and improving its reputation in the stock market and thus affecting the achievement of the planned goals in banks.
MEASURING THE FINANCIAL PERFORMANCE OF AGRICULTURAL ECONOMIC UNITS BASED ON THEIR REPORTING OF BIOLOGICAL (AGRICULTURAL) ASSETS, IN TERMS OF IPSAS 27
Authors: OMAR HAMAD NASSIF, ILHAM MOHAMED WATHIQ
Published: June 2023

This study underscores the significance of accounting for biological (agricultural) assets within the Horticulture Office of the Iraqi Ministry of Agriculture, in strict compliance with proposed International Public Sector Accounting Standards (IPSAS). Specifically, it emphasizes the importance of proving accounting operations and presenting critical financial statements, such as the statement of financial position, statement of financial performance, statement of changes in net assets/equity, and statement of cash flows, in a manner consistent with the fair value of current biological assets and the revaluation of non-current assets (perennial plants). The study also delves into the relevant accounting treatment for revaluation differences and their impact on financial statement preparation. These measures are urgently required to tackle the challenges facing the current government accounting system in Iraq, which have adversely impacted the comprehensiveness of government financial reports and compromised the evaluation of financial performance, planning, control, and strategic decision-making for the Horticulture Office of the Ministry of Agriculture. One of the research's salient findings is that preparing financial statements in accordance with IPSAS for the public sector can provide users with more insightful information for informed decision-making. Among the key recommendations is the need to represent financial information for events and transactions that transpire during the financial year in a transparent and accountable manner, through the adoption of IPSAS standards. This, in turn, ensures the preparation of high-quality financial reports that are rich in qualitative accounting information, thereby enhancing the evaluation of financial performance, planning, control, and strategic decision-making for the Horticulture Office of the Ministry of Agriculture.