bluuebunny/crossref_metadata_2025_split huggingface dataset:
A Systematic Literature Review of Carbon Information Disclosure on Value Effect
Authors: Runyu Liu , Rahman Mara Ridhuan Che Abdul , Jamil Ainul Huda Binti 
Published: February 2025

Objective: This study aims to investigate the value effects of carbon information disclosure, with the goal of understanding its motivations, influencing factors, and consequences. As corporate environmental sustainability and low-carbon transitions gain global attention, carbon information disclosure serves as a key mechanism for organisations to fulfil their environmental commitments, aligning with SDG 13 Climate Action.

Theoretical Framework: This study is grounded in stakeholder theory and signalling theory, which provide a solid foundation for understanding how carbon information disclosure influences firm value. These theoretical perspectives help explain how enterprises respond to external pressures and use disclosure as a strategic tool to signal environmental responsibility.

Method: A systematic literature review was conducted, screening and analysing 81 papers to synthesise existing research on carbon information disclosure. The review process involved identifying relevant studies, categorising key findings, and examining the empirical evidence supporting the relationship between carbon information disclosure and firm value.

Results and Discussion: The findings reveal that carbon information disclosure has significant value effects, influenced by factors such as regulatory pressures, market expectations, and corporate governance. The discussion contextualises these findings within the theoretical framework, highlighting the complexities of disclosure practices and their implications for firms. Limitations and potential research gaps are also considered.

Research Implications: The study offers both theoretical and practical contributions by providing insights into how carbon information disclosure can enhance firm value and inform corporate sustainability strategies. Policymakers, investors, and business leaders can leverage these findings to improve disclosure practices and regulatory frameworks, thus supporting the achievement of SDG 13 Climate Action.

Originality/Value: This study contributes to the literature by systematically analysing the value effects of carbon information disclosure, offering a comprehensive overview of its drivers and consequences. The findings provide a foundation for future research and inform sustainable corporate decision-making, supporting the global climate action agenda.
Community-Based Agroecosystem Management: Enhancing Sustainability for Food Security Through Local Initiatives
Authors: Dionizi Brikene , Kërçini Donika , Ljarja Nertila 
Published: February 2025

Introduction: This research paper delves into Comunity-based Agroecosystems Management (CBAM) in Albania, exploring its role in enhancing sustainability and food security through local initiatives. It integrates insights from sustainability and agricultural systems. The study goes along with the engagement of Albania to the Agenda 2030, and especially on the contribution of SDG2 on food secutrity and sustainable agriculture.

Objective: The objective of this study is to understand the dynamics of CBAM in Albania, examining key practices and strategies employed by local communities for sustainable agroecosystem management, their contribution to biodiversity preservation and ecological balance.

Theoretical Framework: Main conccepts on community-based agroecosystems give insights in key practices and strategies possibilities for local communities for sustainable agroecosystem management, the contribution to biodiversity preservation and ecological balance.

Method: The study adopts a qualitative approach. It involves a comprehensive literature review, focus groups discusssions and participant observation. The paper also analyzes government reports and agricultural practices to understand policy context in Albana.

Results and Discussion: Key findings reveal that local economies in Albania employ diverse strategies for sustainable agroecosystem management. Traditional practices and local knowledge play a critical role in shaping these management strategies which are pivotal in enhancing food security.

Research Implications: The practical and theoretical implications of this research are discussed, providing insights to broader discourse on SDG goals in developing countries and offer valuable insights for similar contexts beyond Albania.

Originality/Value: This study contributes to the literature by giving voice to sustainable practices in small economies in developing countries, considering all inclusiveness in the engagement for reaching SDGs.
Intervening Role of ‘GNH in Corporation’ on Leadership and Employee Performance in Bhutanese Companies
Authors: Yezer Karma , Rattanawiboonsom Vichayanan , Rurkwararuk Warawude 
Published: February 2025

Objective: The intent of the study is to examine the intervening role of 'GNH (Gross National Happiness) in Corporation' on leadership and employee performance in the context of Bhutanese Corporations.

Theoretical Framework: Developed through the synthesis of existing theories and analysis of research gap, the research model is unique which extends the current literatures. The research is designed as a mediation analysis fraemwork composed of leadership, GNH in Corporation and employee performance as independent, intermediary and outcome variables respectively.

Method: Data were collected from 511 regular employees of Druk Holding and Investments Ltd (DHI) and its six owned corporations; these companies are the major contributor to the national economy. The relationships are explored through Structural Equation Modelling.

Results and Discussion: The mediation analysis based on bootstrapping technique shows that GNH in Corporation partially mediate the effect of leadership on employee performance; and the Leadership Index computed using Alkaire-Foster method stands at 0.858 indicating no severe issue.

Research Implications: This research contributes theoretically and methodologically. And Some specific findings from this study have practical implications for administrators, managers and leaders of Bhutanese corporations.

Originality/Value: No prior studies have been conducted to test if the GNH is predicted by and whether it stimulates the variables of interest; this knowledge gap forms the basis for this research. The findings from this study bears originality and authenticity.
Employee Training as a Support for the Professional Development of the Company
Authors: Riesner Sylvia , Altnau Christoph , Berner Monica Romano , Skraba Andreas , Ajiri Damon , Kopac Lukas 
Published: February 2025

Objectives: This paper aims to explore the benefits of employee training in professional and organizational development. It highlights how training enhances workforce skills, boosts productivity, fosters innovation, and contributes to long-term business success. Additionally, the study examines challenges in implementing effective training programs and future trends shaping corporate education.

Methods: The study analyzes structured training programs such as on-the-job training, corporate education, and mentorship initiatives. Case studies from industry leaders like Google, Amazon, and IBM are used to illustrate how continuous learning fosters a competitive advantage, supports technological adaptation, and develops leadership. The research also reviews obstacles such as financial constraints, resistance to change, and difficulties in measuring training effectiveness.

Results: The findings indicate that well-structured employee training programs help bridge skill gaps, enhance job satisfaction, and improve employee retention. Companies investing in continuous learning gain a competitive edge by fostering innovation and preparing employees for technological advancements. Despite challenges in implementation, organizations that prioritize training demonstrate improved performance and sustainability.

Conclusion: Employee training is a vital driver of innovation, engagement, and organizational excellence. While financial constraints and resistance to change pose challenges, emerging trends like AI-driven learning and hybrid training models offer promising solutions. Investing in employee training is not just a development strategy but a crucial factor in ensuring long-term business success.
Advancing Criminal Law and Procedure Regulating Military Accountability and Enhancing the Appellate Process Through Effective Administration of Electronic Proceedings
Authors: Moisieiev Mykhailo , Zaitseva Maryna , Lisnichenko Dmytro , Shevchuk Oleksii , Kozakova Iryna 
Published: February 2025

Objectives: This study aims to explore the advancements in criminal law and procedure concerning military accountability and the appellate process, with a particular focus on the effective administration of electronic proceedings. The research seeks to identify current barriers, assess the impact of technology on military justice, and propose recommendations for enhancing accountability and efficiency within the military legal framework.

Methods: A descriptive research design was employed, utilizing a combination of surveys, document analysis, and observational studies. Surveys were distributed to military legal professionals and personnel to gather insights on their experiences with electronic proceedings and the appellate process. Additionally, relevant legal documents, policies, and case studies were analyzed to provide a comprehensive overview of existing practices and outcomes.

Results: The findings indicate that while electronic proceedings have improved accessibility and efficiency in the military justice system, significant challenges remain, including issues related to data security, training, and the integration of technology into traditional legal processes. Survey results revealed a mixed perception among military personnel regarding the effectiveness of electronic proceedings in enhancing accountability and expediting the appellate process.

Conclusions: The study concludes that advancing criminal law and procedure in the military context requires a multifaceted approach that addresses both technological and procedural challenges. Recommendations include the development of standardized protocols for electronic proceedings, enhanced training for legal personnel, and ongoing evaluation of technology's impact on military accountability. By implementing these measures, the military justice system can better serve its objectives of fairness, efficiency, and accountability.
International Experience of Military Personnel Responsibility a Path to Sustainable Development Through the Implementation of UN Goals
Authors: Moisieiev Mykhailo , Koropatnik Ihor , Chumak Volodymyr , Bilak Nataliia , Zaitseva Maryna 
Published: February 2025

Objectives: This study aims to explore the international experience of military personnel responsibility and its implications for sustainable development. It seeks to analyze how military engagement in various global contexts contributes to the achievement of the United Nations Sustainable Development Goals (SDGs).

Methods: The research employs a qualitative approach, utilizing case studies from Ireland, France, and Germany since they have integrated military personnel into sustainable development initiatives. Data were collected through document analysis and field observations.
Results: The findings indicate that military personnel can play a crucial role in promoting sustainable development through disaster response, peacekeeping missions, and community engagement. The study highlights successful examples where military involvement has led to positive outcomes in areas such as education, health, and environmental protection.

Conclusions: The integration of military personnel into sustainable development efforts not only enhances their sense of responsibility but also contributes significantly to the realization of the UN SDGs. The study recommends fostering partnerships between military organizations and civilian sectors to maximize the impact of these initiatives.
Judicial Decisions in the Era of Information Technology Review of Electronic Evidence and Its Role in Forensic Psychiatry Expertise
Authors: Rodchenko Larisa , Ilnytskyi Mykhailo , Velhan Oleksandr , Tolmachov Oleksii , Shevchuk Roman , Kovalenko Valentyna 
Published: February 2025

Objectives: This study aims to explore the impact of information technology on judicial decisions, specifically focusing on the review of electronic evidence and its significance in forensic psychiatry expertise. The objectives include identifying the types of electronic evidence commonly used in legal proceedings, assessing their reliability and admissibility, and examining how these factors influence judicial outcomes in forensic psychiatry cases.

Methods: A thorough literature review was performed, evaluating recent case studies, legal frameworks, and expert perspectives on the incorporation of electronic evidence within judicial processes. Additionally, a review of insights from legal professionals and forensic psychiatrists was conducted to examine the practical applications and challenges faced in the field.

Results: The findings indicate that electronic evidence, such as digital communications, social media activity, and electronic records, plays a crucial role in shaping judicial decisions. The study highlights the growing acceptance of such evidence in courtrooms, while also addressing concerns regarding privacy, data integrity, and the potential for bias. Furthermore, the role of forensic psychiatrists in interpreting electronic evidence is emphasized, showcasing their expertise in understanding the psychological implications of digital interactions.

Conclusions: The integration of information technology into the judicial system has transformed the landscape of evidence evaluation. Electronic evidence is increasingly recognized as a vital component in forensic psychiatry, enhancing the accuracy of assessments and contributing to more informed judicial decisions. However, ongoing training and clear guidelines are essential to ensure the effective and ethical use of electronic evidence in legal contexts.
Evaluating Common Stock Prices Through the Residual Income Model and Forecasting Them for the Year 2023: an Analytical Study on a Sample of Commercial Banks Listed in the Iraq Stock Exchange
Authors: Al-Zubaidi Haidar Hamoudi Ali , Abdulhameed Ghassan Rashad , Fenjan Ali Zaidan 
Published: February 2025

Objectives: The study aims to assess the organizational performance of the Iraqi banking industry using the residual income model. It seeks to analyze the impact of accounting values (book value, earnings per share, and dividends) on ordinary share prices and predict future stock prices.

Methods: The residual income model, which integrates accounting values through the clean surplus relation, was applied to the Iraqi commercial banking sector listed on the Iraq Stock Exchange. A sample of 10 banks was selected for analysis, covering the period from 2013 to 2023. The model was further used to forecast stock prices until 2030.

Results: The findings indicate that all sampled commercial banks suffer from declining regulatory performance, as evidenced by negative residual income values. This decline is attributed to the low current market values of these banks, which serve as a negative warning indicator for investors and shareholders. The market values of shares were found to be lower than their book values.

Conclusion: The study concludes that the Iraqi commercial banking sector faces significant challenges in maintaining positive regulatory performance. The negative residual income and lower market values compared to book values signal potential risks for investors, highlighting concerns about the financial stability and valuation of these banks in the market.
The Role of Legal Security in Apparent Eligibility Provisions: a Comparative Study
Authors: Ali Randa Omar , Aliwi Ziad Khalaf 
Published: February 2025

Objectives: The research aims to examine the concept of legal security as a fundamental pillar of contemporary legal systems and its role in ensuring stability in legal relations. Additionally, it explores the concept of eligibility, its significance in legal actions, and the implications of apparent eligibility in contractual relationships.

Methods: The study adopts a legal analytical approach by reviewing legal principles related to legal security and eligibility. It analyzes the impact of eligibility on the validity of legal actions and examines cases where individuals exploit apparent eligibility to mislead others into contracts.

Results: The research highlights that legal security is crucial in protecting rights and ensuring trust in the legal system, particularly in unstable situations. It also establishes that eligibility is essential for acquiring rights and undertaking obligations, linking it to legal personality and financial liability. Moreover, the study reveals that apparent eligibility can be deliberately misused through fraudulent means, deceiving others into contracting without actual legal authority, despite their due diligence.

Conclusion: The study concludes that legal security plays a vital role in maintaining stability and trust in legal systems. Eligibility is a fundamental requirement for conducting legal actions, and its absence can lead to invalid contracts. The misuse of apparent eligibility poses risks, emphasizing the need for stricter legal measures to prevent fraudulent exploitation and protect individuals from deceptive legal dealings.
News Coverage of Economic Topics in the Iraqi News Agencies INA and Al-Sumaria News
Authors: Yousif Layth Bader , Al-Khazraji Ahmed Saad Jabbar Naif 
Published: February 2025

Objectives: The study aims to analyze how the Iraqi News Agency (INA) and Alsumaria News report economic matters, identifying the key economic topics they highlight, the sources they use, and the frameworks they employ. It also seeks to understand how their reporting influences public perception of economic developments.

Methods: The research adopts a descriptive and analytical survey approach, utilizing content analysis to classify and interpret economic news coverage. The study examines the presentation style, use of visuals, and framing techniques employed by both news agencies.

Results: The findings reveal that both INA and Alsumaria News report economic news in a direct and concise manner. INA incorporates charts and infographics to engage audiences, while Alsumaria News primarily relies on plain text. Both agencies typically use a single image in their economic reports and cover both local and global economic issues with an impact on Iraq’s economy.

Conclusion: The study highlights the role of framing and visual elements in economic journalism. INA’s use of infographics enhances audience engagement, whereas Alsumaria News takes a more text-based approach. Understanding these reporting strategies can help media professionals and researchers assess economic news coverage trends in Iraq and improve audience engagement with economic reporting.
The Bali Figure Behind the Superior Works of Crafts in Tegallalang Sub-District
Authors: Suardana I Wayan , Saryana I Made , Suparta I Made , Pradana Gede Yoga Kharisma 
Published: February 2025

Objectives: This research aims to uncover significant figures in Balinese craft art from the Tegallalang sub-district by exploring various forms of craft art, identifying superior works, and highlighting key contributors.

Methods: Using qualitative methods, primary data was collected through observations in Tegallalang, while secondary data was obtained from a literature review. The data was analyzed through a cultural studies perspective.

Results: The study found that Balinese craft art in Tegallalang includes traditional ceremonial tool carvings, statue carvings, Balinese building carvings, gamelan carvings, and fop art carvings. Among these, traditional Balinese sculpture carvings, building carvings, and gamelan carvings were identified as the superior craft forms. Furthermore, the research recognized I Nyoman Cokot, I Wayan Godogan, and Made Ada as prominent figures in traditional Balinese sculpture craft art, whose contributions have inspired high-quality craft production in the district.

Conclusion: The findings highlight Tegallalang as a major center for Balinese craft art, with its superior works deeply influenced by these leading artisans. Their contributions have played a crucial role in maintaining the high quality of Balinese craft art in the region.
Parallel Worlds, Shared Workspaces: Exploring Heterosexual Men's Perceptions of Gay Men in Indian Workplaces
Authors: Shaikh Danish , Bhalerao Hemangi , Simon Arpan 
Published: February 2025

Objectives: This study examines heterosexual men's lived experiences in response to the coming out process of their gay colleagues and its implications for inclusivity and acceptance. It aims to analyze their emotional, behavioral, and cognitive reactions using the ABC Theory of Attitude, while also exploring factors influencing their responses, including cultural norms, stereotypes, and societal pressures.

Methods: The study investigates attitudes through four key themes: mental makeup (education & advocacy), post-coming-out behaviors, emotional responses, and expectations from gay individuals and organizations. Data collection focuses on lived experiences, personal reflections, and attitudes shaped by exposure and cultural contexts.

Results: Heterosexual men's responses varied, with negative reactions often rooted in homophobia, misconceptions, and stigma, while positive reactions were linked to growth, exposure, and openness. Some participants reevaluated their biases, showed curiosity, and sought information to challenge stereotypes. Many expressed respect for individuals who came out, though gay colleagues faced societal pressure to conform and avoid marginalization. Diversity training and representation were highlighted as essential for fostering inclusivity.

Conclusion: Coming out is a complex, context-dependent process shaped by social, psychological, and cultural factors. The study emphasizes the role of education, dialogue, and inclusive policies in fostering acceptance and dismantling prejudices. It calls for systemic changes in workplaces and society to create supportive environments that encourage equality, representation, and inclusion.