bluuebunny/crossref_metadata_2025 huggingface dataset:
ТЕОРЕТИЧНІ ПЕРЕДУМОВИ ДОСЛІДЖЕННЯ ГАЛУЗЕВОЇ ТЕРМІНОЛОГІЇ В ЛІНГВОКОГНІТИВНОМУ АСПЕКТІ
Authors: Шашкіна Н. І. , Соколова К. В. , Дружиніна Л. В. , Атрошенко I. I.
Published: March 2023

Стаття присвячена основним теоретичним поняттям термінознавства – «термін», «терміносистема», обґрунтуванню передумов дослідження базових питань, пов’язаних із визначенням терміна як основної одиниці спеціальної номінації. Інтерес до термінології зумовлюється не лише соціальною значущістю цього класу номінативних одиниць як засобу мовного представлення та кодування концептуальних знань конкретних сфер діяльності людини, але й тим, що термінологія – наймобільніша частина лексики, що відображає рух науково-технічного прогресу. Було зазначено, що роль термінів у науковому пізнанні цілеспрямовано визначає нещодавно сформований напрям – когнітивне термінознавство, у рамках якого визначається когнітивна функція термінів, установлюється зв’язок розумових процесів із процесами вивчення дійсності та передачі знань. У статті підкреслюється, що в рамках когнітивного підходу термін розглядається як результат спеціальної когнітивної діяльності людини. Значущість когнітивних ретельних пошуків зростає в разі звернення до не досить досліджених у лінгвістичному аспекті терміносистем. Застосування до дослідженого матеріалу методики фреймового аналізу дозволило збудувати концептуальну модель одного з розділів будівництва – терміносистему найменувань будівельних машин і механізмів. Було встановлено, що з усіх засобів представлення знань найбільшого поширення набуло поняття фрейму. Установлено, що загальна структурація фрейму терміносистеми «Найменування будівельних машин і механізмів» зумовлена специфікою концептуальної області, яка репрезентується. Кожен фрейм і підфрейм має складну ієрархічну структуру, що відображає концептуальний зміст понятійного апарату будівельного машинобудування. Було також виявлено, що фрейми не просто замінюють один одного або з’являються на порожньому місці. Їх виникнення відбувається на основі вже наявних тематичних єдностей, що є наслідком діалектичного процесу розвитку екстралінгвістичної реальності. Також відбуваються спеціалізація та диференціація фреймів, що входять до термінологічної системи. Ось чому кількість і склад фреймів у терміносистемі не можуть бути постійними. У статті важливо було відзначити незамкненість і відкритість меж фреймів, які проявляються у вільному вході та виході термінологічних одиниць, що, однак, не призводить до змін парадигматичної організації терміносистеми. Зроблено висновок, що концептуальна модель може бути використана як основа для подальшого розвитку та ранжування машинобудівельної термінології.
ГАСТРОНОМІЧНА ЛЕКСИКА У ТВОРАХ ГРИГОРІЯ СКОВОРОДИ
Authors: Брижіцька І. П.
Published: March 2023

У статті аналізується гастрономічна лексика творів Григорія Сковороди, яка у письменника є яскравим прикладом не лише матеріального, а й духовного надбання народу. Дослідження віршів, байок, діалогів, трактатів та притч письменника дало змогу проаналізувати особливості кулінарних смаків його персонажів. Описано страви, які вони споживали та пригощали ними гостей. На матеріалах епістолярної спадщини подано цікаві факти з життя письменника, пов’язані з їжею, його улюблені страви та напої. Дослідження листів до друзів у різний період життя філософа свідчать про його прихильність до здорового харчування. Проаналізовано вплив медичної літератури та праць античних філософів на формування уявлень Григорія Сковороди про тілесне та духовне здоров’я від вживання їжі та спиртних напоїв. Увагу зосереджено на листах письменника з корисними порадами щодо особливостей дієти. Листи Григорія Сковороди до учня Михайла Ковалинського та друзів зберегли чимало згадок про конкретні життєві випадки, пов’язані зі станом здоров’я та хворобами від неправильного харчування. Розглянуто поради письменника із застереженням надмірного споживання їжі та зловживання хмільними напоями, а також настанови щодо вживання холодних та гарячих страв, їх лікувальних і зцілювальних властивостей. Проаналізовано назви продуктів харчування, які набувають у творах філософа символічного значення. Наведено приклади українського кулінарного фольклору, які письменник використовував у своїх творах: прислів’я, приказки, афоризми. За ознакою найменування їжі зроблений поділ на групи: іжа (продукт, страва, напій), властивість (смак). Окрім цього, значна увага приділена умінню Григорія Сковороди не лише характеризувати страви, а й здатності розкривати індивідуальні й типові риси характерів персонажів.
The Impact of Coronavirus Pandemic on the Iraqi Economy
Authors: Amis Mohammed Bahjat Al-Karawi  , Almashhadani Abdulrahman Najm
Published: March 2023

Purpose:  The research aims to study the impact of the Corona pandemic on the Iraqi economy and its effect on the various economic sectors, especially after the succession of political crises (October demonstrations and the government's fall).
 
Theoretical framework:  The Corona pandemic has left many problems, and consequences beyond the spread of the disease, the most important of which is the almost complete halt in economic life, resulting in the significant decline in various commercial activities, the severance of global supply chains, the collapse of financial markets, the suspension of global trade movement, and the rise in unemployment rates that included the entire developed and developing world, and Iraq is one of them. It caused a worldwide recession. Third, it forced the government to adjust several economic sectors to the economic, financial, and health crises.
 
Design/methodology/approach: The study examines covid-19's influence on Iraq's economy. The article analyzes external debt and economic factors for 2004-2021 and interprets economic development indicators for Iraq for 2004-2021 using an economic model.
 
Findings:  The study concluded that the Corona pandemic had more impact on Iraq than other countries due to the conditions that occurred before Corona, from the demonstrations, which were due to the political and economic situation in the country and poor services, and then the impact of the collapse in global oil prices due to the decrease in global demand for oil, which led to a reduction in public revenues to a third, which hindered the government's ability to present the draft budget for the year 2020.
 
Research, Practical & Social implications:  we Focus on the banking sector's recovery after the pandemic, this paper provides a unique and critical discussion of the knowledge gap between the economic sciences and the public's awareness of the topic, as well as its implications for the recovery of various economic sectors in Iraq following COVID-19.
 
Originality/value:  This article discusses the gap between economic science knowledge and public awareness and its consequences for the revival of several economic sectors in Iraq following COVID-19, emphasizing the banking sector.
Warkop (Coffeehouse) and the Construction of Public Space in Makassar City
Authors: Faisal Andi , Hasyim Muhammad
Published: March 2023

Purpose:  In Makassar city, the coffeehouse is one of the most crowded places visited by the public from morning to night. Various elements are involved in it, such as the media, public figures, and community groups, interacting with each other to perform in a public space. Seeing the various public elements and the strategic role of the public space of Warkop that accommodate various interests, the existence of Warkop cannot be separated from the relations behind them. This article analyzes critically the various power relations that construct and shape the public space of Warkop.
 
Design/methodology/approach:The qualitative approach with the ethnographic method is taken as a method of research. The research data are analyzed using cultural studies to reveal the practices and power relations that shape the public space of warkop in Makassar.
 
Findings:  The research results indicate that every element of the public has formed the public space of the warkop. The different interests and social groups that exist have created distortions between public and private interests. The warkop becomes not only a space of social and political interaction (space of politics), but also it has undergone spatial politicization (politics of space).
 
Research, Practical & Social implications: The results of this study have given social implications that the presence of warkop has changed the public's perspective on the role of coffee shops as a third and second space for easy interaction and exchange of interests.
 
Originality/value: The results of this study have contributed to the development of cultural studies on the social function of warkop as public spaces
A Phenomenological Investigation of Person-Organizational Fit: Characteristics and Leadership Styles
Authors: Perdhana Mirwan Surya , Sawitri Dian Ratna , Chaerunissa Ghanis
Published: March 2023

Theoretical framework: Mergers and acquisitions have become an important strategy used by companies to achieve certain organizational goals. However, people-organization fit issues will occur during the post-merger or post-acquisition.
 
Design/methodology/approach: The method used in the research was carried out using a qualitative-phenomenological approach. Choice of method contributes to M&A knowledge. Using a phenomenological approach, this study incorporates detailed nuances into our understanding of the role of leadership during M&A through an experienced perspective. Thus, a deeper descriptive exploration of the topic can be obtained.
 
Findings: In this study, it is stated that the success of mergers and acquisitions is influenced by the role of the leader before, during and after the merger/acquisition is carried out. This study argues that the lack of attention to the leadership aspects of M&A creates a knowledge gap, where little is known about the role of leadership during M&A, as well as its role in ensuring a favorable organizational climate for creating employee person-organizations that are appropriate to the post-M&A process.
 
Research, Practical & Social implications: Previous studies have stated the importance of leaders to help organizational members achieve person-organization fit. The relationship of person-organization fit after the acquisition process has also been investigated.
 
Originality/value: This study concludes that in general an effective leadership style in the M&A process tends to be Transformational. One of the effective leadership styles told by the informants is the leader's ability to be able to provide motivation, which is in line with one of the "4I" concepts of Transformational leadership, namely Inspirational motivation.
Transparency of Information in the Financial Statements and the Extent to Which It Discloses the Future Expectations of Economic Units Using the Tobin s Q Index
Authors: Dulaimi Jinan Abdul Abbas Baqer Al , Kadhim Ezzaddin Hasan
Published: March 2023

Purpose: The research aims to determine the nature of the relationship between the transparency of disclosure in the financial statements and the closing prices of stocks and future expectations.
 
Theoretical framework: The knowledge bases of information transparency in the financial statements and how to disclose the future expectations of the economic units of the research sample were highlighted.
 
Methodology: The financial data of five of the Iraqi banks listed in the Iraqi Stock Exchange for five periods were collected, and then the data was analyzed according to the closing price of each bank, and then extracting the indicator for the tool used in the study according to special equations that were clarified in the practical side.
 
Findings : The necessity for the economic units listed in the capital markets to improve the level of transparency in disclosure by disclosing all information related to their activities, whether they are historical, current or future information.
 
Research & Social implications: This study achieves the objectives of the research the financial reports of a number of banks listed on the Iraq Stock Exchange (the National Bank of Iraq, the Gulf Commercial Bank, the Commercial Bank of Iraq, the Trans-Iraq Commercial Bank, the Investment Bank of Iraq) for the period 2015-2020.
 
Originality/value: This study focuses on how to influence the financial statements for the purpose of clarifying future expectations of economic events in the banking sector, which is one of the important sectors in building the global economy.
Building a Corporate Social Responsibility Indicator in View of the Covid-19 Pandemic Based on Selected International Experiences
Authors: Saad Salma Mansour , Yaaqoob Ibtihaj Ismaail
Published: March 2023

Purpose: The focus of the research is to establish corporate social responsibility (CSR) indicator that is compatible with the Iraqi environment in light of the Covid-19 pandemic, based on previous international experiences (Egypt, Sweden, the United States of America, the Global Reporting Initiative (GRI).
 
Theoretical framework: confirming the importance of developing an indicator to disclosure of social responsibility (DSR) that economic units can adopt in light of the pandemic.
 
Design/methodology/approach: The research sample consists of 32 private Iraqi banks that are listed on the Iraq Stock Exchange and have made contributions to combating the pandemic, whether by financial donations or deferring payment of installments owed to them. The media material of these banks' financial reports for the year 2019-2020 was examined, which are the years when the Covid-19 pandemic's impacts were exposed.
 
Findings: The study finds a discrepancy in DSR among the banks in the research sample, with only (11) banks DSR according to the proposed model, that is to say (34.3 %) of the banks in the research sample,
 
Research, Practical & Social implications: evidenced by extrapolation of the announced indicators in the Iraqi market for securities, the absence of an indicator for DSR despite its importance in light of the Covid-19 pandemic and the consequences on multiple levels, because CSR expresses the extent of an economic unit's ethical commitment to society through participation in social activities.
 
Originality/value: highlight of the Covid-19 pandemic and the consequences on multiple levels through Building a model for DSR
Sound Governance and Its Role in Promoting Efficiency Performance of Government Units in Telecommunication Sector
Authors: Alam Asaad Abdulameer , Chouaibi Jamel
Published: March 2023

Purpose: The study major objective is to examine the relationship between the principles of sound governance and the improvement of institutional, financial and operational performance in the government units of telecommunications sector in Iraq.

 

Theoretical framework: In most countries, the governance of the public sector is an urgent demand in the present time. States focused on the general development through various initiatives and projects, where the projects aimed to reform administrative and operational systems of different public sectors. The importance of governance in public sector units is attributed to the significance of establishing and activating the role of internal audit in public and government sectors and ensuring its independence and organizational non-association with direct performance as currently seen in most countries.

 

Design/methodology/approach: This applied study was designed to examine the study hypotheses considering their objectives and limitations. The relationship between the independent variable (sound governance principles) and the dependent variable (financial performance) was analyzed.

 

Findings: The study findings revealed that the corruption is the result of weak or absence of sound governance, which basically upholds the principles of transparency, accountability, and fight corruption.

 

Research, Practical & Social implications: We recommend a research agenda for the future and emphasizes the contributions made to corporate governance in public sector.

 

Originality/value: Recently, previous literature began to pay attention to corporate governance in the public sector, especially in countries where the government controls a large part of economic activity, as in Iraq.
The Impact of Operational Efficiency and Offensive Marketing Strategy on Banking Profits Using the Dupont Model
Authors: Hameed Teba Majed , Bouabid Anis
Published: March 2023

Purpose: aims of the study is to measure the operational efficiency of banks and the profit indicators represented by the ratio of return on assets and return on equity, and correlation relationship between the research sample bank's use of an offensive marketing strategy and its impact on increasing profits
 
Theoretical framework: formulate an offensive marketing strategy and to show its impact on increasing profits for the National Bank of Iraq.
 
Design/methodology/approach: The sample study are private commercial banks operating within the Iraqi banking environment. Finance and for a financial series (5) years, where the DuPont mathematical model was applied to the bank’s data and results were analyzed to formulate an offensive marketing strategy with the aim of increasing profits, then supported it with a questionnaire containing questions prepared for this purpose and directed to the employees of the National Bank of Iraq (managers, department heads, employees)
 
Findings: the results indicate there is a clear decrease in the asset benefit of the bank, which is a weak indicator of investment, due to the bank’s focus on guaranteed investment formulas, and the bank does not use the research sample for leverage (equity financing) if it needs to expand the financing of the granted loans,
 
Research, Practical & Social implications: the results can help the banking in Iraq to build an offensive marketing strategy with the aim of increasing profits, which allows the possibility of investing in them by marketing expansion throughout Iraq.
 
Originality/value: Formulating an offensive marketing strategy as an independent variable and its statistical impact on increasing profits.
Supplementary Health System in Brazil: Business Model Not Threatened by Socioeconomic Crisis
Authors: Veiga Cássia Rita Pereira da , Veiga Claudimar Pereira da , Su Zhaohui
Published: March 2023

Objective: The performance of the supplementary health system (SSS) in Brazil depends on the country's ability to generate employment and income. Yet, on the other hand, even in the face of the economic crises that have hit Brazil in recent years and, more sharply, after the Covid-19 pandemic, the SSS ended 2021 with continuous growth in the number of beneficiaries. This perspective suggests possible causes to explain this contradiction while questioning the role of the State in providing a constitutional right for Brazilians.

 

Theoretical framework: Brazilian health system can be divided into three segments: a public segment financed by the State (Unified Health System, SUS), a private segment, and a supplementary health segment, the latter two with public and private funding. The Supplementary Health System (SSS) represents a highly regulated area.

 

Design/methodology/approach: The methodology of this work followed the rigor and steps to develop a current perspective on supplementary health in Brazil. Insights from this perspective shed light on the subject of supplementary health by providing insight into existing issues, concepts and prevailing notions about health systems.

 

Findings: The healthcare system in Brazil is complex and combines market elements of public and social interest in a single environment. In this way, the question remains whether business models geared to the base of the economic pyramid (BoP) community have focused exclusively on making a profit by “selling to the poor” or whether they have brought a valuable commitment to social development in the country.

 

Research, Practical & Social implications: This question deserves attention due to the de-prioritization of health on the political agenda in an election year and the critical post-Covid-19 pandemic situation. Social policies in Brazil need to go beyond guaranteeing access to credit compensating for the lack of public provision, at the risk of mortgaging the SUS as a sign of modernity and progress.

 

Originality/value: This perspective suggests possible causes to explain this contradiction while questioning the role of the State in providing a constitutional right for Brazilians.
The Cultural Identity of Mien Ethnic Group in a Digital Era
Authors: Tongdhamachart Niracharapa , Alwi Asmidah
Published: March 2023

Purpose: The study aimed to identify the cultural identity of the Mien ethnic group and their adaptation to dominant society.

 

Theoretical Framework: The study was conducted physically at Mae Yao District of Chiang Rai Province, located in the northern part of Thailand.

 

Methodology: The qualitative study employed Esser model of social integration. Primary data was collected from focus groups, in-depth interviews, on-site observations, and secondary data from related documents and research work.

 

Findings: As part of Thailand's rural population, hill tribes were considered as vulnerable group of society, who mainly depends on slash and burn subsistence farming lifestyle with low-income employment, socially distanced, low education, and poverty. Through the Royal Project of King Rama IX initiatives, issues concerning hill tribe livelihood, including quality of life and cultural preservation have been addressed. 

 

Research, Practical & Social Implications: Socio-economic status and socio-cultural mingling in dominant society for their livelihood are the most significant factors that consequently impact upon their thinking patterns of the individuals and community. Although technology such as mobile phones and the Internet has played an explicit role in the community today, preserving the traditional way of life without oblivion still exists. Digital culture therefore becomes an essential aspect of the community's way of life with the influence of digital media.

 

Originality: This study provides important impacts to a better identification of the Mien ethnic group cultural and their adaptation to dominant society.
A Lean Management Approach of Rice Subsidy Distribution: Some Findings from a Study in Selangor
Authors: Sarjiman Yatimah , Lazim Halim Mad , Lamsali Hendrik
Published: March 2023

Purpose: The objective of this study is to look at the problems that arise related to the distribution of subsidies provided by the Government and also to examine the extent to which the principles in Lean are applied and Lean approach can be applied in the management of subsidy distribution among farmers.

 

Theoretical Framework: The Malaysian government faces issues and challenges on food insufficiency and the importance of ensuring food security in the country and paddy is a major food commodity in Malaysia and an important factor in terms of security, poverty reduction and social issues. As the number of COVID-19 cases increases in the country, there is a heated debate on the appropriate measures that should be taken by the Government to curb the surge of paddy issue.

 

Methodology: For that purpose, a survey was conducted on 10 senior government officials who manage matters related to fertilizer subsidies in the Ministry, Farmers Organization Board, Area Farmers Organization, Department of Agriculture and Subsidy Product Suppliers and 20 farmers in the area studied. by using Lean Management as the main point in this study.

 

Findings: The collected data were analyzed using ATLAS.ti and Microsoft Excel. The results of this study show that most of the officers interviewed do not really understand the Lean philosophy and many officers consider the 5S to be Lean.

 

Research Implications: An understanding of Lean is critical because the Lean approach is a sustainable way to achieve operational excellence and can be applied in many areas.

 

Originality/Value: This study analyzed the issue arised during the during the distribution of rise subsidies throguh lean management.
Malaysia's Active Role in the United Nations Security Council
Authors: Mukhtaruddin Juliana , Kang Beh Zeng
Published: March 2023

Purpose: The UNSC non-permanent member plays a vital role in promoting peace and security in current international affairs together with the other five permanent members. Besides the five veto powers, most of the UN members are wishing to be elected as UNSC non-permanent members. Fortunately, Malaysia has been a non-permanent member of the UNSC on four (4) occasions since it acceded to the United Nations in 1957 (1965-1966, 1989-1990, 1999-2000, and 2015-2016). Thus, this study examines Malaysia’s active role in several outstanding UNSC issues. As for affirming its commitment to remain dedicated to resolving international conflict by peaceful means, protecting the world community by the rule of law, and practicing moderation.

 

Methodology: This study is qualitative research that uses both primary and secondary data gathered from various resources. First, primary data was gathered from various official institutions, including the official website of the UN, the UNSC, and the Malaysian Ministry of Foreign Affairs. In addition, this study conducted interviews with several experts in the field. Meanwhile, secondary data was gathered from a variety of sources, including books, magazines, reports, local and international newspapers, and internet documents.

 

Findings: Malaysia's active and committed role in ensuring global peace and security has prompted it to apply for a non-permanent seat in the UNSC. As a non-permanent member of the UNSC, Malaysia receives the recognition and honours of serving the global community. Malaysia can therefore solve international concerns brought up at the UNSC given its significant experience working with different member nations. In doing so, Malaysia supports initiatives to uphold peace and security and works to settle differences constructively.

 

Research Implications: The study makes a substantial contribution to the body of knowledge, particularly regarding Malaysia's active participation as a non-permanent member of the UNSC. Consequently, this study had a favourable influence on many facets of the community. This study is specifically able to assist the Malaysian Ministry of Foreign Affairs and government agencies in dealing with international actors as well as enhancing world peace and cooperation. Meanwhile, in general, this study can boost further research for the academicians related to Malaysia’s significant position in the UN as to help halt international conflicts. Furthermore, this study supports the Sustainable Development Goals (SDG), which emphasize a significant reduction in all types of conflict and encourage communities and governments to work together to end disputes and insecurity.
Job Resource and Job Performance Among Physicians in the Jordanian Health Sector: The mediating role of Job satisfaction
Authors: Qaralleh Samer Jibril , Rahim Noor Fareen Abdul , Richardson Christopher
Published: March 2023

Purpose:  Individuals, groups, and organizations are all affected by job performance.  Many challenges face the organization such as job performance across the globe as well as in Jordan. The present study aims to investigate how job resources affect a hospital physician’s performance, as well as the role of job satisfaction in mediating these relationships.

Theoretical framework: The key idea behind this research will be the focus on job demands-resources theory (JD-R). However, a lack of studies that explore the JDR, and job performance in the Jordan context.

methodology: The information was gathered through a questionnaire of 346 physicians who work at Jordan's Ministry of Health. In this paper, structural equation modeling (SEM) was used to assess and evaluate the offered hypotheses.

Findings: The study found that five core elements of job resources (skill variety, task identity, performance feedback, autonomy, and job security) have a significant positive correlation with job satisfaction, while one core element (task significance) was insignificant. Furthermore, job resources were shown to have a significant indirect relationship with job performance, with job satisfaction acting as a mediator.

Research, Practical & Social implications: The findings of this paper show that the JDR can accurately forecast physicians. The findings can be used as a foundation for future research in this field. The findings of the study will help the Jordanian government design policies to support and encourage physicians in the current work environment.

Originality: This paper is a ground-breaking effort to see if job demands resources may be used as a theoretical framework to predict physician performance.
Relationship of Organizational Commitment to Teamwork in a Municipality From Peru
Authors: Rodriguez Victor Hugo Puican , Alberca Fanny Edith Torres , Escalante Michael Raúl García
Published: March 2023

Purpose: The general objective was to determine the relationship between organizational commitment and teamwork in a municipality from Peru.
 
Theoretical framework: The current literature has reported good findings on both organizational commitment and teamwork. However, there is still much to research and understand about OC and TE because it is an ever-evolving development.
 
Design/methodology/approach: A quantitative, applied, non-experimental, descriptive and correlational study was used, applying the questionnaires to 94 workers of the municipality.
 
Findings: The results revealed that organizational commitment is deficient 73% and teamwork is deficient 78%, also, the p=0.000<0.05, indicating that the variables retain a highly significant correlation, also, it is evident that they reached a Rho=82.9%.
 
Research, Practical & Social implications: We suggest a future research agenda and highlight the contributions made to organizational commitment and teamwork.
 
Originality/value: the organizational commitment maintains a very strong positive correlation with teamwork, evidencing that by generating in the workers a sense of belonging with the institution, as long as the best collaborators are offered job growth options and very strong affective bonds are created, then an assertive communication is achieved through permanent dialogue, the communication flow is improved and with it the needs of the employees are recognized, impacting positively in the decision making process, since the planned goals have been realistic to the resources and abilities of the employees.
Corporate Governance and International Public Sector Accounting Standards (IPSAS) on the Quality of Accounting Information in Libyan Government Sector
Authors: Aboukhadeer Emad A. S. , Azam S. M. Ferdous , Albattat Ahmad Rasmi Suleiman
Published: March 2023

Purpose: The objective of this study was to identify the importance of applying the standards of governance and International Public Sector Accounting Standards (IPSAS) in influencing the quality of accounting information.
 
Theoretical framework: Recent literature has reported good results in both corporate governance and IPSAS (Bakhtah & Ammar, 2019). However, there is still much to investigate and learn about IPSAS because it is a recent development.
 
Methodology: The study population consists of a number of members of board directors, non-audited members, internal auditors, accountants and department heads in some branches of government entities in the Government Sector of Libya. 400 questionnaires were distributed to them and data was analysed in SPSS and PLS-SEM.
 
Findings: The five latent variables (ensuring a sound governance, disclosure, responsibilities of the board of directors, preservation of stakeholders’ rights and fair equal treatment) explain substantial 73.5% of the variance for the quality of accounting information among employees of Libyan banks.
 
Research, Practical & Social implications: We suggest a future research agenda and highlight the contributions made to knowledge particularly to both auditing literature and the quality of accounting information literature.
 
Originality/value: The findings demonstrate that the adoption of IPSAS will impact an external audit in Libya. IPSAS makes external audit reports uniform and affects external audit notes. The adoption of IPSAS will lead to the sharing of Libyan audit companies with global audit firms to acquire experience audit IPSAS-prepared financial statements. This will increase the external auditors’ findings and knowledge of international accounting standards.
Role of Artificial Intelligence in Future of Education
Authors: Shrivastava Roopal
Published: March 2023

Purpose: The purpose of this study is to examine that Globalization has radically altered human society in the previous 150 years. With the internet of things, energy, and the cyber-physical systems governed by it coming to an end, conventional education faces an immense challenge. That will associate this tension with internet usage and reward students and teachers alike. It can be claimed that future education is entirely built on the internet of things, energy, and the cyber-physical systems ruled by it. As these systems end, traditional education confronts a massive challenge. This moves increases students' screening time, which influences their mental health.
 
Theoretical Framework: The paper speculates on the near future of research in Artificial Intelligence and Education (AIED), on the basis of three uses of models of educational processes with also evaluating literature available.
 
Design/Methodology/Approach: The classification algorithms SVM, Naive Bayes, and Random Forest benefit from 5-fold Cross-Validation with 206 students from Delhi NCR and outside. Researcher is finding for how are the ages distributed? How many students got mental health care? So, what did they do? Their ages? How many meals did they eat? After the COVID-19 virus spread in Delhi, India, the study looked at factors that led to an increased mental health burden for undergraduate students in the city. The dataset is constructed by combining data from several domains such as age, time, medium meals etc. Thus, researcher pre-processed the data and classified it into four categories based on their location within the Delhi NCR and outside the NCR. The suggested model is evaluated using a K field fold cross-validation test.
 
Findings: The findings have shown that practical implications of technology will positively impact education in the future, but it may also have severe implications. Teachers and students should grasp this chance to encourage greatness and break down the hurdles that keep many children and schools from reaching it. As a result, all countries must develop a more technologically advanced education system in the future.
 
Research, Practical and social implications: The study in advances in technology will have major distractions in the workforce as automation might replace more than fifty percent of jobs. It is crucial to teach students skills to thrive in digital workplace, engage positively with technology to explore its full potential. The contribution of this study about AI systems are technically feasible for instructor-learner interaction. It is important to foster AI literacy in students to break the barrier of misconceptions and make way for imagination, innovation with new perspectives in society.
 
Originality/Value: The value of the study is to educational institutions and related organizations seeking for role of artificial intelligence in education.
Analysis of Relationship Between Trade Policy Trends and Unemployment Rates in Iraq
Authors: Ahmed Hafedh Hameed Al-Taie  , Ali Falah Khalaf , Mohammad Amro Husham
Published: March 2023

Purpose: This research aims, to review trends of trade policy in Iraq.
 
Theoretical framework: identifying the extent of impact of alternative policies aimed at achieving productive diversification on unemployment rates in the long and short term.
 
Design/methodology/approach: The research sample included data to measure research variables for the period 2004-2020. The ARDL model was used to measure research variables.
 
Findings: The main conclusion that the trade policy in Iraq continued to operate in isolation from the rest of economic policies, in light of the continued dependence on oil sector and inflexibility of the production system, all of which led to the lack of diversification of economic activity and weaken contribution of non-oil production sectors in produce and creating jobs, which led to continuing dependence on imports and high unemployment rates.
 
Research, Practical & Social implications: the coordination between trade policy and the rest of economic policies are achieve a wide range of basic sustainable development goals, foremost of which is economic diversification in addition to increasing public revenues, creating opportunities, and diverse work in many fields.
 
Originality/value: The findings show that success of trade policy in achieving its goals, especially in terms of its ability to influence unemployment rates.
Effect of Capital Structure on the Profitability of Plastic and Packaging Companies Listed in Vietnam
Authors: Huong Hoang Dinh
Published: March 2023

Purpose: The study aimed to analyse the impact of capital structure on the profitability of plastic and packaging companies listed on the Vietnam Stock Exchange - VNX (HNX, HoSE and Upcom).
 
Theoretical framework: The study inherits previous studies on the relationship between capital structure and profitability to determine the capital structure that affects profitability.
 
Design/methodology/approach: Using Qualitative Research (Synthetic Methods; Statistical methods, description; Inductive and interpretive methods) and quantitative research methods (linear regression methods).
 
Findings: The author has identified two independent variables that represent a capital structure that strongly affects the profitability of enterprises, including: (1) Short-term debt ratio (STD); (2) Long-term debt ratio (LTL).
 
Research, practical and social implications: Based on the research results, the author offers several discussions and assessments on the critical role of adjusting the optimal capital structure for plastic and packaging companies, in addition to financial solution recommendations aimed at improving profitability for companies.
 
Originality/value: Through a study of 30 plastic and packaging manufacturing companies, corresponding to 360 observations in the period of 2010 – 2021.
Supporting the Internal Control of Banks With the Methods of Performance and Financial Intelligence to Achieve Leadership in Business: an Analytical Study of a Sample of Iraqi Banks
Authors: Mahdi Fatima Salih , Noorullah Alaa Shamsallah , Jasim Raghad Hashim
Published: March 2023

Purpose: The purpose of research to address some of the shortcomings in the procedures and structure of internal control by following a variety of methods of financial tools and relying on modern administrative trends.
 
Theoretical framework: These include administrative intelligence to advance the financial work of economic units and to overcome their crises and work to achieve economic growth and entrepreneurship in their various economics.
 
Design/methodology/approach: The practical part was carried out on a sample of banks listed in the Iraqi Stock Exchange. There are (3) three banks as a sample to adopt the financial ratios of these banks in order to continue achieving entrepreneurship and its growth in the Iraqi banking sector, which represents the research Sample.
 
Findings: One of the requirements to advance the reality of banks’ internal control systems is to develop their procedures and strengthen them with financial intelligence (FI) methods and tools such as the use of the Balanced Scorecard Card (BSC).
 
Research, Practical & Social implications: The study proposes a model for the supervisory procedures supported by financial tools to achieve the administrative intelligence of entrepreneurship, through the adoption of the balanced scorecard.
 
Originality/value: The use of more financial methods and skills stimulates the acquisition of skills to better invest human capabilities in order to achieve entrepreneurship. As for FI, it is one of the accounting applications that enhance the work of financial and control systems for its ability to employ local information efficiently drawing up future financial policies and plans.
The Impact of Information Technology Governance Under Cobit-5 Framework on Reducing the Audit Risk in Jordanian Companies
Authors: Enas Amjed Alsaleem  , Husin Norhayati Mat
Published: March 2023

Purpose: The goal of this study is to ascertain how the COBIT 5 framework, which consists of (Planning and organization, Acquire and implementation, Support and Delivery, Monitoring and evaluation, Guidance and Control), affects audit risk.
 
Theoretical framework: IT governance (ITG) is a strategic and administrative procedure that aids in an organization's efficient and responsible usage of IT. The efficacy of audit control and audit process can be significantly impacted by COBIT5.
 
Design/methodology/approach: This study used a quantitative approach, with questionnaires distributed to 450 workers from each of the 150 Jordanian companies. The three employees served as a representative sample from the finance, internal audit, and IT departments. A total of 371 sets of questionnaires were returned with complete responses and were further examined. The data analysis employed descriptive analysis, Pearson correlation, and multiple linear regressions.
 
Findings: The results of this investigation revealed that every independent variable, including Cobit 5, had a favorable and substantial impact on the decrease of audit risk. one of the most important results of this study showed that Monitoring and evaluation is one of the most influential dimensions of ITG to reducing audit risks, and perhaps this may be due to the nature of the delivery of IT within companies’ systems and the implementation of their applications and services to be delivered.
 
Research, Practical & Social implications: This study helps Jordanian companies to enhance the application of information technology governance, which contributes to raising the level of efficiency of their accounting systems and enabling them to compete.
 
Originality/value: The findings showed that are a limited number of studies on IT governance and audit risk that have focused on developing countries, especially Jordan, and this is where the research comes in –to fill up the gap.
Disposition Effect: Does Investor Confidence Matter? Examining Service From Securities Brokerages
Authors: Yulianto Arief , Wijaya Angga Pandu
Published: March 2023

Purpose: This study aims to analyze the role of training program to develop novice investors confidence in buying a stock. Novice investors undergo dilemma to buy stock due to limited knowledge which resulting disposition effect. Research regarding disposition effect which associated with training for novice investors is still limited

 

Theoretical framework: The disposition effect is the tendency when investors sell stocks that have the potential to experience future profits early, otherwise investors tend to hold stocks that have the potential to experience losses for too long so that investors tend to experience losses.   

 

Design/methodology/approach:  The research using quantitative approach and employ purposive sampling method with a total sample of 192 respondents. Respondent criteria are novice investor and have limited knowledge in stock market. Each respondent is required to fill questionnaire to obtain data which consist of strongly disagree and strongly agree. Validity, reliability, and hypothesis testing is examined

 

Findings:  The results indicate investor training influence investor experience. The result also showed that the training program and investor experience impact investor confidence. The result implies investor need training and experience to reduce disposition effect. The result represents training program, investor experience, and investor confidence affect investor satisfaction

 

Research, Practical & Social implications: The research is asserted that novice investor with limited experience and knowledge need do practice. Novice investor understanding to buy stock will develop investor confidence.

 

Originality/value: The result elaborate training for novice to develop investor confidence and experience. The more experienced investor will reduce disposition effect. Previous research is lack of disposition effect elaboration and its implication on investor satisfaction.
Private Sector Corruption in Vietnam: From Legislation to its Impact on the Economy
Authors: Dung Nguyen Duy , Thanh Nguyen Tat
Published: March 2023

Purpose: The objective of this study was to analyze Vietnamese legal legislation regarding corruption in the private sector, identify its current shortcomings, and assess its impact on the Vietnamese economy since its adoption in 2018.

 

Theoretical framework: There have been many studies to assess corruption in Vietnam in many aspects, including the overview of corruption in Vietnam, the influence of corruption on economic development, and the consequences of corruption. However, there is still much to investigate and learn about the impact of the current provisions on corruption in the private sector on Vietnam’s economy.

 

Design/methodology/approach:  The study uses secondary data from the Provincial Competitiveness Index Report (PCI Vietnam) issued by the Vietnam Chamber of Commerce and Industry (VCCI) in collaboration with the United States Agency for International Development (USAID). Besides, the article analyzes Vietnam's Corruption Control Index (CCI), which is assessed annually by the World Bank (WB). At the same time, the authors refer to the data on Vietnam's GDP and make a comparison with the CC index to  clarify the article’s objective. The authors also use a qualitative method by analyzing previous studies to assess the corruption in the private sector in Vietnam, the rules of law concerning private corruption, and its impact on the economy.

 

Findings:  Vietnam has had specific legislative achievements in criminalizing private corruption in the 2015 Criminal Law and promulgating anti-corruption provisions in the 2018 Anti-Corruption Law. These regulations had a positive impact on Vietnam's economy. However, corruption in the private sector in Vietnam is quite severe, especially bribery in business.

 

Research, Practical & Social implications:  We suggest future research of in-depth analysis of the causes and effects of specific kinds of corruption acts in the private sector.

 

Originality/value:  The results indicate that the new provisions on corruption in the private sector since it was adopted have positively affected the development of Vietnam's economy and the fight against corruption.