bluuebunny/crossref_metadata_2025 huggingface dataset:
Unravelling Information-Rich Chemical Synthesis Experiments with Computational Metabolomics: Identification of Reactivity Patterns for Baldwin and Whitehead “Manzamine Alkaloids” Biosynthesis Scenario
Authors: Leblond Axel , Nguyen Alexandre , Alcover Charlotte , Gallard Jean-François , Joseph Delphine , Poupon Erwan , Beniddir Mehdi
Published: December 2022

A key bottleneck in the study of biosynthetic pathways for complex natural products is identifying the appropriate mechanisms and conditions to assemble intricated skeletons, especially when no genomic or proteomic data are available. In this regard, a chemoinformatic exploration of highly textured knowledge generated by chemical synthesis experiments can address this issue and become part of a general method for the analysis of information-rich high-throughput experiments of multicomponent reactions. Starting from a bio-inspired experimental design, we have applied a combined screening and selection approach, leveraging reaction conditions and synthetic probe-informed molecular networking workflow. This procedure quickly pinpointed relevant bio-inspired reaction conditions that may follow Baldwin and Whitehead renowned hypothesis for the biosynthesis of Manzamine-type alkaloids. A model for keramaphidin B, collapsing a multi–step synthesis into a one-pot reaction, was devised for this purpose providing important information in terms of biosynthesis.
Теоретичні засади забезпечення безпеки операцій банків з похідними фінансовими інструментами
Authors: Петрук Олександр Михайлович , Петрук Анастасія Олександрівна
Published: December 2022

Статтю присвячено розкриттю теоретичних засад забезпечення безпеки операції банків з похідними фінансовими інструментами. На сьогодні існують десятки підходів до розв’язання проблеми забезпечення безпеки комерційних банків. Однак відсутні напрацювання щодо загальних теоретичних і методичних засад забезпечення фінансової безпеки операцій банків з похідними фінансовими інструментами. Тому в основу статті була покладена гіпотеза, що ідентифікація комерційними банками існуючих загроз, пов’язаних з таким типом операцій, дозволяє їх уникати через розробку відповідної системи заходів. Таким чином, наукові розвідки в цьому напрямі є актуальними та перспективними. У дослідженні встановлено, що з теоретичної точки зору під час здійснення операцій банків з похідними фінансовими інструментами безпекові питання мають розглядатися у контексті забезпечення фінансової безпеки комерційних банків. Незважаючи на специфіку цього типу банківських операцій, для гарантування фінансової безпеки банків, що їх здійснюють, потрібно застосовувати комплекс заходів, які переважно містять методи та інструменти фінансового менеджменту та ризик-менеджменту. Конкретний підбір цих інструментів і методів залежить від типу похідних фінансових інструментів та мети його утримання комерційним банком. Фінансова безпека комерційних банків формує загальну фінансову безпеку банківської системи, де вже застосовується інший інструментарій, що містить банківське регулювання, банківський нагляд і макропруденційну політику. Таким чином, під час здійснення банками операцій з похідними фінансовими інструментами, перспективним є врахування рекомендацій з безпекових питань у організації та функціонуванні системи ризик-менеджменту, при визначенні банками України розміру кредитного ризику за активними банківськими операціями, в удосконаленні окремих нормативів діяльності комерційних банків, визначенні відповідних індикаторів безпеки та їх порогових значень.
The Mediating Effect of Dynamic Capabilities on the Relationship Between Strategic Foresight and Strategic Renewal: Evidence from Islamic Banks in Jordan
Authors: Abuzaid Ahmad Nasser , Haraisa Yazan Emnawer Al , Alateeq Manal Mohammad
Published: December 2022

Purpose: The present study aimed to examine the mediating effect that dynamic capabilities may have on the relationship between strategic foresight and strategic renewal.
 
Design/methodology/ approach: The present study relied on quantitative and qualitative methods. More specifically, the authors used a cross-sectional design and survey strategy. Three hundred and three participants were selected randomly from four Islamic banks operating in Jordan completed the study questionnaire. A structural equation modeling technique was employed to test the study hypotheses by using SmartPLS 3 software package.
 
Findings: The results demonstrated that strategic foresight and dynamic capabilities have a significant and positive effect on strategic renewal. Also, the results illustrated that the dynamic capabilities have a partial mediating effect on the relationship between strategic foresight and strategic renewal.
 
Research limitations: The results of the present study relate to Islamic banks in Jordan; hence the ability to generalize the findings to other sectors is limited. Another limitation is respondent bias because the study design relies heavily on the participants’ perceptions.
 
Practical implementation: Used properly, strategic foresight allows managers to see how events in the external environment influence their organizations’ performance. Thus, managers can use strategic foresight for making corrections in plans, policies, strategies, and objectives to get performance back on track using their organizations’ dynamic capabilities.
 
Originality: Despite the amount of research and studies that have been devoted to understanding strategic foresight, dynamic capabilities, and strategic renewal over the last decades, the relationship between these three constructs has never been studied collectively. Therefore, the present study fills this gap in the literature.
Financing Small and Medium-Sized Enterprises and the Role of Private Banks: an Exploratory Study in Dhi-Qar Province
Authors: Saud Abdulridha Hassan , Neamah Mohammed Fadhil , Sabbar Azhar A.
Published: December 2022

Purpose: The research aims to shed light on the financing of Small and Medium-Sized Enterprises (SMEs) in Dhi-Qar province and the role of private banks in that.
 
Theoretical framework: The theoretical framework of study focuses on the defining of (SMEs), the method of financing the (SMEs) which included the operating loans and investment loans, the obstacles to financing, and the factors of success and failure in SMEs also included in theoretical framework.
 
Design/methodology/approach: The study tool for the practical side was a questionnaire, and the study relied on the descriptive analytical approach, where the questionnaire was distributed (335) questionnaire on the owners of (SMEs) represented (Chamber of Commerce, The Business Federation, and the Chamber of Industry) and the number of questionnaires valid for analysis was (300) and the statistical program was used (SPSS.v.23), Research, Practical & Social implications:
 
Findings: The study reached the most important conclusions, including the inability of owners of (SMEs) to provide the required guarantees from private banks, and the weak ability to Submit the required financial statements for which the loan is granted, and the amount of loans granted by the banks is not compatible with the capital and operational needs of the owners of (SMEs).
 
Originality/value: Highlight in the necessity of finding a mechanism to financially support (SMEs) and urge banks and financial institutions to encourage them to support these enterprises.
Analyzing and measuring the long-term balance relationship between changes in government spending and real growth in Iraq for the period 1990 – 2018
Authors: Hussein Muna Younus
Published: December 2022

Purpose: The study Purpose to achieve to Study and analyze the reality of government spending and economic growth in Iraq through the real GDP index with and without oil.
 
Originality/value: The authors used the changes in government spending and real growth a panel cointegration analysis and Granger causality procedure to detect the dynamic relationships between the variables for the period 1990 – 2018.
 
Design/methodology/approach: Analyzing and measuring the impact of government spending on real economic growth with and without oil in the Iraqi economy.
 
Findings: The results of the joint integration test showed that there is no long-term and short-term balance relationship between the two variables government spending and real output with oil. While it showed the existence of a long and short-term balance relationship between the two variables government spending and the real output without oil.
Evaluating the Effect of Organizational Justice on Turnover Intention in the Public Hospitals of Jordan: Mediated-Moderated Model of Employee Silence, Workplace Bullying, and Work Stress
Authors: Muala Imad Al , Al-Ghalabi Ruba Risheed , Alsheikh Ghaith Abdulraheem Ali , Hamdan Khaled Bany , Alnawafleh Enas Ali Theeb
Published: December 2022

Purpose: The goal of this study is to determine how organizational justice (OJ), employee silence (ES), and workplace bullying (WB) affect turnover intention (TI). ES and WB play mediating roles in this study, and work stress (WS) acts as a moderator between ES, WB, and IT.
 
Design/methodology/approach: The study has selected for a quantitative method of analysis in order to meet its goal. 370 nurses from Jordan's public hospitals filled out questionnaires based on a random sample. Smart PLS 3.3.3 was used to evaluate the data.
 
Findings: Results show that OJ is highly impacted by IT. OJ also has a close relationship with ES and WB. ES and WB hence have a substantial relationship with IT. More significantly, the study showed that the OJ and IT were mediated through the ES and WB. Additionally, WS acts as a mediator between WB and IT.
 
Practical implications: This paper adds to the body of theoretical and applied research on turnover intention analysis. This study's theoretical framework should make it easier for individuals to understand the difficulties that come with the intention to turnover in Jordan's public hospitals. However, this study offers Jordanian decision-makers with useful guidance on how to encourage Jordanians to lessen their intentions to turnover by thoroughly examining the critical factors that influence turnover intention.
 
Originality/value: It is important to take into account the rising rate of employee turnover at Jordan's public hospitals. Turnover has become a significant concern for management on a global scale.
The Effect of Leadership Capability and Collective Commitment With Personal Value Mediation on Cooperative Performance in Lamongan District
Authors: Titin  , Budiyanto  , Suhermin
Published: December 2022

Purpose:  This study aimed to examine the effect of Leadership Capability on cooperative performance, test the impact of Collective Commitment on harmonious performance, test the effect of Leadership Capability on unified performance by mediating personal values, and test the result of Collective Commitment on cooperative performance with moderating personal values. This study learns about leadership capabilities, collective commitment, and personal values on joint performance.
 
Design/Methodology/Approach:  The instrument test results with the validity test showed the data was declared valid. The reliability test results show that the sign of construct reliability meets, meaning that each indicator has consistency in measuring the latent variable. This research methodology is a descriptive quantitative research using descriptive analysis and inferential analysis with IBM Amos SEM (Structural Equation Modeling) analysis.
 
Findings:  The results of the data analysis show that all indicators are declared valid, and the model evaluation process can be continued. The effects of CFA CL, CC, and PV still have Mark loading factors that have not been met, so the indicators are dropped and re-estimated. The results of the Second Order LC CFA show that the most significant Mark loading factor is found in the LC4 hand, which has the most considerable influence on LC, the CC2 indicator has the most critical effect on CC, the PV2 indicator has the most significant power on PV, the KK3 hand has the most significant impact on the KK. The criteria for the best value of the CL, CC, PV, and KK models have been met to continue. The construct reliability values of CL, CC, PV, and KK indicate that each indicator consistently measures latent variables.
 
Research, Practical & Social Implications:  Aspects of organizational evaluation in evaluating the performance of cooperatives are the maintenance of annual member meetings by the provisions, development of business volume, number of members, and total remaining operating results.
 
Originality/Value:  The results of the SEM evaluation with the univariate normality test showed an excellent critical skewness ratio value, and the kurtosis indicated by the univariate data was normally distributed. The results of the outlier evaluation show that Mark evennobis is farther away from the chi-square table, meaning that there is no multivariate outlier problem, and the data is feasible to use. The results of the AVE value show that the latent variable already has good convergent validity. The CMIN/DF, RMSEA, and TLI values are by the criteria, and the CFI is good. LC. The results of hypothesis testing affect KK; CC affects KK, and LC has an effect on KK with PV and CC. Mediation does not affect cooperation with PV mediation.
Moderating Role of Commercial Capabilities on Firm Performance Through Innovative Capability in Manufacturing Msmes
Authors: Vijayakumar Vivek , Chandrasekar Kaliyaperumal
Published: December 2022

Purpose: Manufacturing MSMEs are in need to identify new ideas and work on ideas to implement them into their process to create new or improved products. Innovation management is a prerequisite and has a direct effect on a firm’s performance. Innovation allows firms to secure a market position and create value by making new customers. This study attempts to find the relationship between innovative capabilities and the firm’s performance in manufacturing MSMEs and how the commercial capabilities of the firm moderate the relationship.
 
Theoretical Framework: Several studies have been reviewed to identify the relationship between innovation, firm performance, and commercial capabilities. A necessitated gap in the literature was identified and the factors were established.
 
Design/Methodology/approach: This study was done among the manufacturing MSMEs in India. A structured questionnaire was circulated to the top performing MSMEs in every state of India and the responses were collected through email. A total of 384 responses were collected at the end of the data collection period. The scale of the measure was adopted and it has measured reliability and validity scores to get to be used in this study.
 
Findings: The results of the study showed that the innovative capability of manufacturing MSMEs has a significant positive relationship with the firm’s performance. The moderation analysis showed that the manufacturing capability and marketing capability significantly moderate the relationship between innovative capability and a firm’s performance.
 
Research, Practical & Social Implications: This study provides the managers of the manufacturing MSMEs to rely on investment in innovation however they are moderately influenced by networking, R&D, and commercial capabilities of the business.
 
Originality/Value: Contributes to the existing body of knowledge theoretically and empirically by including diverse demographic respondents the results obtained were unique and universally applicable.
Exploration of Emotional Intelligent to do Difficult Auditing Service
Authors: Alimbudiono Ria Sandra , Tania Priscilla , Hastuti Maria Eugenia , Dewi Grace Citra
Published: December 2022

Purpose: In audit process, auditor and auditee should work together even though they have different interests and characteristics. This study aims to explore the role of emotional intelligence (EI) in auditing process.

 

Theoretical framework: Recent literature has reported that EI have significant influence on the relationship between work pressure and auditors’ judgment. However, there is still much to investigate and learn about EI in auditing process.

 

Design/methodology/approach: This study uses naturalistic approach within the methodology of observation, interviews and document analysis to collect the data of big accounting firm.

 

Findings: The findings of this study indicated that EI have important role, begin from its prospecting process of prospective clients, preliminary surveys and field-work to close the audit results. In every process, the auditor needs to maintain his independence and professional skepticism. However, on the other hand, the auditor should be able to establish good relations with auditee for the process acquisition of audit. Life balance is a method to maintain and increase EI. Therefore, it is important to prepare auditors not only in technical skills, but also in soft skill which called as EI.

 

Research, Practical & Social implications: This study is suggested to help accounting educators prepare their students' EI so that they are ready to work for professional companies and regulate the auditors' adherence to ethical standards.

 

Originality/value:  This study offers auditors the chance to comprehend the benefits of managing EI throughout the auditing process as well as the associated risks.
Pentahelix Based Entrepreneurship Management at PKBM Asholahiyah
Authors: Hoerniasih Nia , Hufad Achmad , Wahyudin Uyu , Sudiapermana Elih , Yunus Dadang , Sukmana Cucu
Published: December 2022

Purpose: This study aims to find out how to manage the entrepreneurial potential of the village with the method of building cross-stakeholder cooperation (penta helix), then to improve entrepreneurship skills in an effort to improve the welfare of rural communities.
Theoretical Framework: The theoretical framework used is entrepreneurship theory, pentahelix theory and community learning center (PKBM).
Design/Methodology/Approach: This study uses a quantitative approach, namely research based on assumptions, then determined several variables through the right research instruments. The number of respondents was 30 PKBM students.  
Findings: The results of the study show extraordinary results, meaning that the contributors have proven to benefit from this research, starting from the skill factor in mapping business capabilities, besides showing positive results, meaning that participants have proven to benefit from this research starting from the knowledge aspect of mapping business potential. , determination of marketing strategies, and business management techniques.
Research, Practical & Social implications: The practical implication is that the program has succeeded in increasing participants' knowledge of the penta helix principle, the use of various media to market products, and the flow of entrepreneurial capital. loans for MSME development.
Implications/Originality/Value: Furthermore, pentahelix-based entrepreneurial management has an impact on increasing the ability of entrepreneurship skills according to the entrepreneurial potential of the existing village, carried out systematically and sustainably, then managing appropriate marketing strategies, and business control techniques.
Corporate Social Responsibility and GCG Disclosure on Firm Value with Profitability
Authors: Riyadh Hosam Alden , Al-Shmam Maher A. , Firdaus Joova Irjaswara
Published: December 2022

Purpose: The CSR program is one of the efforts made by the company to have a positive impact on the community as a result of the company's operational activities. Furthermore, the CSR programs that have been implemented provide information to shareholders that can be used to assess the firm's future survival. This study aims to scrutinize the CSR and GCG’s effects on firm value as well as verify if profitability either strengthens or weakens CSR and GCG on firm value.
 
Research design, data and methodology: To attain this purpose this study used Stakeholder Theory, The Signaling Theory, The Legitimacy Theory, and The Agency Theory, the authors used a quantitative research method, and this study’s population was manufacturing companies listed on the IDX (Indonesian Stock Exchange) in 2017-2019. Employing a purposive sampling method, 31 companies were obtained. Thus, the data were tested employing the multiple linear regression method with Moderated Regression Analysis (MRA) utilizing SPSS.
 
Results: This research’s results indicated that CSR affected firm value, and managerial ownership influenced firm value. Meanwhile, GCG, as measured by institutional ownership, did not impact firm value. In addition, profitability could moderate CSR and managerial ownership, but profitability could not moderate institutional ownership
The quality of the auditor's report considering the negative aspects of creative accounting methods and procedures
Authors: Mijbil Dway Ismail
Published: December 2022

Purpose:

The aim of the research is to identify the negative aspects of creative accounting methods and procedures, which have an impact on the quality of the auditor's report, and to identify the role of the auditor in limiting these effects.

Theoretical framework:

The research was built on the hypothesis that negative aspects of creative accounting methods and procedures affect the quality of the auditor's report

Design/methodology/approach:

the researcher used the descriptive method in the theoretical aspect and analysis in the practical aspect. The research was conducted for a sample of data belonging to two banks, one of which is a government sector and the other is a joint stock company, to show the impact of the negative aspects of the creative accounting methods and procedures in the financial statements to shade the business result and the financial position and thus affect the quality of the auditor's report. If he did not exercise the necessary professional care when conducting the audit.

Findings:

the article task of which came out the negative side of the methods and procedures of creative accounting aimed at misleading the result of realization or financial position, or both affect much in the quality of the auditor’s report if those methods and procedures with professionalism and high accuracy and cannot determine the purpose of those methods of accounting to achieve management objectives Third party account.

Research, Practical & Social implications:

the need to work by the bodies and organizations sponsoring the accounting and oversight profession to update the accounting and control standards and rules in order to keep pace with the development at the present time and to fill the gaps in the face of the negative aspects of creative accounting methods and procedures.

Originality/value:

consider the necessity of spreading adequate awareness among users of financial reports about the seriousness of the negative aspects of creative accounting methods and procedures and confronting them through legislation and regulations regulating the accounting and oversight profession.
Corporate Tax Features in Jordan Affecting Business Decisions: Strengthening Finance Accountability in Emerging Economies
Authors: Shakatreh Mamoun , Mansour Ahmad Moh’d Ahmad , Alatyat Zakarya A.
Published: December 2022

Purpose: This paper attempted to evaluate the attributing factors of corporate tax that impact and influence the financial decision-making of the businesses of Jordan. The attributes of mandatory disclosure of Jordan and opportunities in the financial report have been comprehensively discussed to analyze the financial accountability factor.
 
Theoretical framework: the paper discussed the hypotheses related to the features of corporate tax that impact the business decisions in Jordan, the sectors of financial accountability in emerging markets, the link between corporate governance and financial reports, and the connection between attributes of taxpayers and VAT compliance.
 
Design/methodology/approach: the descriptive type of research design is implemented to follow both qualitative and quantitative methods of research. The data were measured and evaluated using correlation, and regression to understand the link and connection between the research variables.
 
Findings: it can be concluded that there are various factors that impact the decision-making of the businesses in corporations such as the size of the business. Also, there is in rising opportunity for the financial reports and a link between the attributes of the taxpayers and VAT compliance. Moreover, the accounting framework of Jordan is also discussed comprehensively and the strategies that are followed for mandatory disclosure of businesses in Jordan or also discussed. Among the factors, the agency cost and profitability together with financial leverage also have an impact on the decision-making of the businesses.
 
Research, Practical & Social implications: the stance of financial accountability in emerging economies like Jordan is being discussed with in-depth understanding.
 
Originality/value: identifying the features of corporate tax that impact the business decisions in Jordan, understanding the sectors of financial accountability in emerging markets, identifying the link between corporate governance and financial reports, understanding the connection between attributes of taxpayers and VAT compliance.
Conceptual Framework for Project Management for E-Governance Service Development
Authors: Chandrachooodan Gayathri , Rajendran Radhika , Rajendran Ramesh Palappan
Published: December 2022

Purpose: e-Governance service delivery requires efficient IT systems complying with standards, procedures and policies. These IT systems are to be developed, considering the functional and non-functional aspects of systems development, at the same time being agile to changing requirements, in order to give a better experience to citizen. Hence there is a need for a project management framework focusing on process compliance at the same time flexible to meet the new demands of the stakeholders in the e-Governance sector.
 
Theoretical Framework: This paper proposes a conceptual framework for e-Governance service development. There is a need to understand the significance of project management in e-governance service development. This conceptual framework identifies three main factors Project Management attribute, Critical Success Factors and Project Management tools under the Project Management factor and the nature of the e-Governance domain, e-Governance service delivery and e-Governance project under the e-Governance factor.
 
Design/methodology/approach: The conceptual framework has been proposed after identifying the components that are significant in adoption of Project Management in e-Governance service development based on literature studies in this field of Project Management regarding factors that are critical to project success.
 
Findings: The three factors Project Management attribute, Critical Success Factors and Project Management tools identified can be considered to have an influence on e-Governance sector, the service delivery and project success. This needs to be further analyzed through quantitative and qualitative research methods.
 
Research, Practical and Social Implications: The model attempts to build a relationship between these factors, which will help practitioners in e-Governance development understand the attributes they need to be aware of, the critical success factors and tools for project management in the e-Governance sector.
 
Originality/value: This article is a contribution to the Project Management and e-Governance domain to propose a conceptual framework which is adoptable for practitioners and academicians.
Agile Leader’s Emotional Resilience and Their Digital Innovations and Business Transformations in a Workplace in Msme Sector (New Normal) to Mitigate COVID-19 & Its Successors
Authors: Marirajan Murugan  , Natarajan Prabadevi Muthiah
Published: December 2022

Theoretical Framework:During Covid-19, IndCzech invented numerous digital business transformations to maintain its sustainability in the global economy. IndCzech’s digital innovations (New normal) through online safety study workshops, business meetings, Factory Acceptance test, 3D Model review, Design review, Quality audit, project implementation and business transformation through work sharing possibilities in different places, integrated work culture, changes in native infrastructure have been analyzed the possibilities to implement. Based on the study, conceptual model proposes with Digital innovation, Business Transformation, Emotional Resilience, Challenges in workplace and Organizational growth. 
 
Design / Methodology/approach:129 agile leaders in the workplace in MSME sector data’s were collected through questionnaire and data analyzed with descriptive analysis, t-test, one way ANOVA, Correlation analysis, Regression analysis through SPSS and SEM model through SPSS AMOS.
 
Findings:We found that Digital innovation and business transformation with emotional resilience are positively linked with organizational growth.
 
Research, Practical & Social Implications:The purpose and implication of this empirical study to highlight on one’s agile leader’s emotional resilience in workplace (IndCzech) and their performance through digital innovations and business transformations and recommend government and MSME to improve organizational growth.
 
Originality / Value:Agile leaders in Engineering service industry and their emotional resilience during pandemic period were not evaluated and it added value in the engineering service sector to mitigate their issues to have better business sustainability and organizational growth.
Appling the Lean Six Sigma Methodology in of the CostManagement & Continuous Improvement of Performance (Applied Research in the Blood Laboratory of the Hussein Teaching Hospital)
Authors: Robaaiy Mohammed Sameer Deherieb Al , Al-Husseini Abdulhadi Salman Salih , Alghazali Mohammed Hazim
Published: December 2022

Purpose: This study aims to enable measuring performance and its quality and seeks to improve performance, is that the research problem emerged in the emergence of poor results for patients' blood test cases due to delayed results of the analysis.
 
Theoretical framework: This study adopted the deductive approach by relying on sources and references related to the literature of the topic directly, to benefit from them in enriching the theoretical aspect of the research.
 
Design/methodology/approach: The inductive approach through the application of the applied analytical aspect, where the financial data for the year 2021 was obtained through financial accounts, production reports, inventory cards, quality reports, observations, and personal interviews, study sample at the Hussein Teaching Hospital's blood laboratory in the service sector represented by the Lean Six Sigma methodology.
 
Findings: The blood laboratory at Al-Hussein Teaching Hospital did not rely on modern quality systems, including the agile Six Sigma methodology. There is a lot of wastage and loss in the specified standard time, which causes a lot of delay in the time of analysis, and this indicates the discrepancy and decentralization of the process. The laboratory testing equipment breaks down many times because of its old age (these devices were obtained from the Japanese grant during the year 2003), and this causes two or three re-examinations, which drains additional time. As well, the small area of the laboratory compared to the number of visitors.
 
Research, Practical & Social implications: The research enables measuring performance and its quality and seeks to improve performance, is that the research problem emerged in the emergence of poor results for patients' blood test cases due to delayed results of the analysis. The Hussein Teaching Hospital's blood laboratory is the service sector represented by the Lean Six Sigma methodology. In order to implement continuous improvement in the area of medical staff quality and to simultaneously provide the right environment for continuous improvement,
 
Originality/value: This study is one of the very few studies that focus on the concept of Six Sigma as one of the tools of the modern quality management system, which is concerned with diagnosing and treating deviations to improve the performance of the blood test process, an attempt to manage cost through the use of accounting and statistical concepts, to achieve the highest levels of sigma.
Administrative Corruption: Causes and Solutions Special Reference to Iraq
Authors: Al-rubaye Maha Farooq Ezzat
Published: December 2022

Purpose:  Corruption has brought down countless civilizations, empires, governments, and regimes in human history. This phenomenon's duration is unknown. Corruption and saboteurs are everywhere. They impede the administration from doing its job.

 

Theoretical Framework:  It has allowed these corrupt categories to expand in the public sector after Iraq's recent events, especially after the 2003 salary shift. In their view, high living costs and currency volatility justified the spoilers. Without administrative and auditing controls, managing and curing corruption is difficult.

 

Methodology: The methods used to combat corruption are almost insufficient or have become obsolete. If there are any, no steps are taken to impress others and encourage the corrupt person to repeat his actions and habits to make money.

 

Conclusions:  Iraq is one of the least corrupt nations, according to Transparency Organization. Iraq ranks 168-170 on the list of corrupt nations, therefore growth is gradual. We suggested that rewards and penalties should be activated reasonably. Gifts of praise or other symbols can boost employee loyalty.

 

Results : Administrative and financial corruption are discussed. Increased political, economic, social, and administrative factors. Infectious. This issue must be fixed to boost economic growth. Trying to make money or moral gains through illegal or unethical means undermines all countries and cultures, rich or poor, educated or not, strong or weak. Embezzlement, bribery, and nepotism are hidden. People and governments are corrupt, says Transparency International. Harmful secrecy. Socialization, religion, and poverty cause corruption. Corruption, especially in Iraq, and unstable, rapidly changing regimes with selfish goals cause it.

 

Originality: The research is on a novel topic and no such research has been undertaken in the past. Moreover, the study has deeply deconstructed the overall phenomenon of Iraq.
The Significance, Role, and Need for Public Sector Enterprises in Economic Growth
Authors: Baa Roshan , Chattoraj Ajay Kumar
Published: December 2022

Purpose: The purpose of this article is to investigate the role that the public sector plays in the process of creating financial resources for economic growth and employment opportunities.
 
Theoretical framework: One technique to envision the public sector is as an ascending ring of institutions, with the central government at the center, followed by agencies and public corporations. Companies that are either directly or indirectly affiliated with the government and are publicly traded surround the ring.
 
Design/methodology/approach: This is descriptive based study. In this research paper we survey on random sample of private sectors companies data.
 
Findings: As a result, it offers job prospects, which adds to the increase of a nation's financial resources. The public sector is the component of the global economy responsible for supplying important services such as infrastructure, public transit, education reform, and security services such as the military and law enforcement.
 
Conclusion: The scope of government action can now be described in relation to the whole economy. Just one example of the various ways in which the public sector can contribute to economic development is the provision of health and educational services by the public sector, which combined make up a large percentage of the Human Development Index.
Antecedents of the Accountability in Indonesian Local Government Financial Reporting
Authors: Abdullah M. Ikbal , Sudirman  , Masdar Rahma , Din Muhammad , Firman Muhammad Fikram
Published: December 2022

Purpose: This study aims to analyze the role of the government’s budget supervision on financial accountability to reduce fraud against the local government budgets.
 
Theoretical framework: The theoretical framework from Gabrini (2013) highlights the importance for organizations to design and manage financial reports and audits to maintain legitimacy, along with the increasing demands for transparency and accountability of public organizations today.
 
Design/methodology/approach: To achieve this goal, the data used in this study is secondary data sourced from the central and regional government’s auditing board between 2016 to 2019.
 
Findings: The results showed that budget supervision negatively affects the accountability of local government financial reports. Moreover, a follow-up audit has a negative effect on the fraud against the local government budget and has a positive effect on financial accountability. The results also demonstrated a negative effect of financial accountability on the fraud against local government budget.
 
Research, Practical & Social implications: As the implication, the government is expected to draft an implementing regulation as a technical guideline to avoid fraud against the government budget. In order to encourage an increase in the target of unqualified opinions, it is expected that the central government can provide incentive funds to regional governments that get unqualified opinions to maximize their capacity to increase financial accountability.
 
Originality/value: This research is among the first in empirically examinating the full mediating effect of financial accountability in the relationship between budget supervision and the fraud against local government budget in Indonesia.
Capital Solutions to Promote Fleet Investment in Shipping in Countries Such as Vietnam
Authors: Yen Vu Thi Hoang
Published: December 2022

Purpose: Research on capital solutions to develop the fleet in Vietnam's shipping enterprises from 2022 to 2030.
 
Originality/value: The research sample is the fleet of boats that Vietnamese shipping enterprises registered at the Vietnam Maritime Administration from 2011 – 2018. 
 
Design/methodology/approach: Using Qualitative Research (Statistical Analysis Methods; System analysis; Expert interview methods) and quantitative research methods (Comparative methods; Methods of analysis of indicators).
 
Findings: Based on the research, the author offers several discussions and recommendations on capital solutions to promote investment and development of the fleet in Vietnam's shipping.
Financial and Economic Security in the Field of Financial Markets at the Stage of European Integration
Authors: Novak Anatolii , Pravdyvets Oleksander , Chornyi Oleksandr , Sumbaieva Liudmyla , Akimova Liudmyla , Akimov Oleksandr
Published: December 2022

Purpose: the aim of this article is to study the features of the financial and economic security of the integrated financial market of the EU
 
Theoretical Framework: the concept of financial security was considered as a complex multi-tiered system. The theories of healthy competitive investment environment, and theory of capital markets functioning were employed in the study.
 
Design/Methodology/Approach: the instrumental and methodological apparatus of the work is based on the use of general methods of scientific knowledge: comparison, abstraction, analysis and synthesis. Dialectical metod was used, as well as formal-logical, problem-theoretical, systemic-structural, and the method of comparative legal analysis.
 
Findings: the EU has achieved noticeable success in providing economic security of financial markets over the past decades. The EU experience in this area can be considered the most complete. The uniqueness of this experience is also proven by the fact that it is based on national achievements and the centuries-old financial culture of the EU member states, among which several states are rightfully recognized as global financial players and have the status of international financial centers.
 
Research, Practical and Social Implications: For global expert and regulators community, turning to the EU experience is not only valuable, but also relevant, under the necessity to consider the best world practices when creating a common financial market.
 
Originality/Value: the EU experience in the field of financial and economic security of financial markets is systematized not at the level of individual EU members, but at the level of EU as a community in whole.
Curriculum and Curriculum Integration: possibilities and challenges between Physical Education and Mathematics at BNCC
Authors: Souto Lívia Suely , Lima Katia , Almeida Shirley Patrícia Nogueira de Castro e
Published: December 2022

By investigating the possibilities of curricular integration between Physical Education and Mathematics from the Base Nacional Comum Curricular, we defend curricular integration as an integrated approach to learning and curricula that provide students and teachers with an expansion of different ways of teaching and learning by through new alternatives in the incorporation of the knowledge of these two disciplines. From the theoretical framework adopted, which refers to reflections on curriculum and curriculum integration, a qualitative research was developed through document analysis of the BNCC as well as the possibilities of this integration based on competences. The results indicate that, in general, the BNCC does not mention the term curricular integration, but it presents evidence in this sense that lack more theoretical specificity in our view that exist and can materialize in the relations of some competences present in the BNCC between these two disciplines.
Quarter Car Active Suspension System Control Using Fuzzy Controller
Authors: Alp Arslan Turan , Aysal Faruk Emre , Çelik İbrahim , Bayrakçeken Hüseyin , Öztürk Tuğçe Nur
Published: December 2022

The performance of active suspension systems is directly related to the mechanical design and control of the system. The stable operation of the controller improves driving comfort and handling. The quarter car model is frequently
used in the analysis of suspension systems due to its simple structure. In this study, Matlab Simulink software was used in the modeling, control and simulation of the quarter car active suspension model. System performance was
investigated for four different road profiles with PID and fuzzy logic control methods. Two of the road profiles used are in the form of impact signals consisting of pits and bumps. The other two road profiles are random road disturbances
with high frequency. The effects of active and passive suspension systems on driving comfort are compared by taking into account the control methods used. As a result of the study, it has been determined that the fuzzy logic controller
gives better results in pulse signals consisting of bumps and pits, and the PID controller gives better results in high-frequency random road disturbances. In addition, with the use of fuzzy logic control method in the active suspension
system, a significant decrease in the actuator force has occurred. This result is very interesting in terms of minimizing energy, reducing actuator sizes and reducing costs.
Pengembangan Aplikasi Math Mobile Learning “Smartline” Menggunakan Adobe Animate pada Materi Garis dan Sudut Di Tingkat SMP
Authors: Niam Mohammad Zulfa Ainun , Auliya Nanang Nabhar Fakhri
Published: December 2022

This study aims to design, develop, and produce media products in the form of math mobile learning applications assisted by Adobe Animate software about lines and angles that meet the criteria of validity and media practicality so that the media can be applied in the learning process of lines and angles. The type of research used is research and development (Research and Development) which refers to the ADDIE model. The stages of developing this model include Analysis, Design, Development, Implementation, and Evaluation. 35 students of class VII MTs NU Raudlatus Shibyan were the subjects of this study. The data collection instruments were material expert validation sheets, media experts, and user response questionnaire sheets. The results of the development research are: (1) the results of the validation of material experts and media experts produce media validity in the "Very Valid" category and a validity score of 82.5 and 83.5 respectively; (2) the results of limited trials and the field gave results of "Very Practical" in the practicality category and the scores were respectively 85.2 and 85.43333333. Based on the validity and practicality scores of the media, the learning media in the form of a mobile learning math application using Adobe Animate software is feasible to be applied as a learning media for class VII mathematics about lines and angles.
Nigerian doctors’ experiences of guideline-based asthma management: a qualitative study
Authors: Ozoh Obianuju B. , Dede Sandra , Eze Joy , Mortimer Kevin , Chinouya Martha
Published: December 2022

Background

The Global Initiative for Asthma (GINA) report sets out an updated evidence-based strategy for asthma management. Little is known about how this report is perceived and implemented in low-income and middle-income countries (LMICs) like Nigeria. We explored the experiences of asthma management as informed by the current GINA guideline among doctors in Lagos, Nigeria.

Methods

Using a qualitative research approach, in-depth interviews were conducted among doctors in Lagos, Nigeria to explore their experiences of asthma management in the context of the current GINA report. The thematic framework approach was used for data analysis.

Results

Eleven doctors aged 28-46 years (five general practitioners (GPs) and six family physicians (FPs) took part. Four overarching themes were identified: (i) knowledge of, and attitude towards the GINA strategy – whilst most doctors were aware of the existence of the GINA report, there was limited knowledge about its content including current recommendations for mild asthma treatment; (ii) asthma diagnosis and treatment – there was limited access to lung function testing facilities, and its role in asthma diagnosis was underappreciated; (iii) barriers to managing asthma according to GINA recommendations – these included complexity of the GINA report, unavailability and unaffordability of asthma medicines and poor patient adherence to medications, driven by socio-cultural factors; and (iv) enablers of GINA-recommended asthma management – improvement in asthma education for doctors and the general population and better access to diagnostic tests and medicines.

Conclusions

Whilst there was awareness of the existence of the GINA report, there was limited knowledge about its content and several barriers to its implementation were reported. Education about the GINA report, investment in diagnostic and treatment services and simplification of recommendations were identified as possible solutions.