bluuebunny/crossref_metadata_2025_split huggingface dataset:
Digital Transformation of the Banking Industry in Developing Countries
Authors: Tran Phuong Thanh Thi , Le Thi Thuy Hang , Phan Nga Hang Thi 
Published: June 2023

Purpose: The study's objective is to test the impact of digital transactions on banking performance. Based on the previous research and the actual situations, it has been recognized that the critical role of digital banking is in developing the banking industry, especially in developing countries.

Theoretical framework: In the next section, the study presents background information to promote the research. The digital transformation has changed how customers use financial services. This has pushed banks to adapt more quickly to the wave of digital transformation if they don't want to lose their valuable customer base.

Design/methodology/approach: the methodology applied uses POOL, FEM, REM, and FGLS models to examine the impact of banking transactions made by digital technology on the bank's deposit and lending revenue. This article studies banking operations on digital platforms from 2012 to 2019 in developing countries.

Findings: The article's findings showed that digital banks' flexible products and services bring many benefits with a high level of interaction, such as supporting the relationship between customers and banks and improving operating revenue.

Research, Practical & Social implications: Practical implications enhanced the development potential of digital banking is relatively large, stemming from the market demand development orientation of the banking industry.

Originality/value: The paper's originality and value help banks invest in digital technology as the way forward to better serve their customers.
The Impact of Covid -19 Pandemic on the Auditing Profession
Authors: Haddad Hossam , Al-Bawab Atef Aqeel , Marei Ahmad 
Published: June 2023

Purpose of the study: The purpose of the study was to discuss the impact of the COVID-19 crisis on the economy in general and the audit profession in particular.

Theoretical framework: The study aimed to show the economic effects of the COVID-19 pandemic on the income of auditing firms and the overall performance of the audit profession.

Method: The study relied on a questionnaire as a data collection tool. The questionnaire was designed based on the Likert model to gather the opinions of a group of auditors who represented the population of the study. One hundred sixty questionnaires were distributed, and 152 were retrieved, representing a 95% response rate.

Results and conclusion: The analysis of the data revealed that the economy, including the audit profession, was significantly affected by the COVID-19 pandemic. The income of auditing firms decreased, and there was a decline in performance and the number of visits to customers. Based on the findings, the study recommended reconsidering the approach to dealing with crises in the audit profession to maintain income and performance levels.

Search implications: The study's findings imply the need for further research and exploration into effective strategies to mitigate the negative impact of crises on the audit profession and maintain its financial stability and performance.

Originality value: This research contributes to the existing body of knowledge by specifically examining the impact of the COVID-19 crisis on the audit profession and shedding light on the economic effects experienced by auditing firms. The study offers insights into the challenges faced by auditors during the pandemic and suggests recommendations for better crisis management in the profession.
Transformation of Global Value Chains in the Context of Modern Macroeconomic Shocks
Authors: Komarova Irina , Bondarenko Nataliya 
Published: June 2023

Purpose: The aim of this study is to examine the concept of global value chains (GVCs) in terms of the distribution of benefits among participating countries by deepening the international division of labor and including geographically distant and differently developed countries.

Theoretical framework: The article emphasize that the involvement of countries in GVCs, along with benefits, has several risks associated with both endogenous and exogenous factors.

Design/methodology/approach: The authors analyzed GVC studies and used such research methods as a case study and factor, comparative, and structural analysis. Russian and international statistical data were used as the study materials.

Findings: The results of the analysis indicate that exogenous factors related to the COVID-19 pandemic and geopolitical tensions have led to the breakdown of GVCs and increased their instability. To address these issues, the authors suggest increasing the domestic value added in industries that rely heavily on foreign resources, reforming GVCs by localizing partnerships through deglobalization processes, and seeking out new trading partners.

Research, Practical & Social implications: The study authors propose to make changes to the current structure of GVCs. This can help minimize negative consequences for the economy through the introduction of practices aimed at increasing the number of suppliers, expanding sales markets, and optimizing production processes.

Originality/value: The value of the study lies in its identification of both the advantages and challenges of GVC participation for countries. It also offers practical solutions to enhance the resilience of GVCs, making the study results relevant for policymakers, businesses, and industries involved in GVCs.
The Impact of Activity-Based Costing Systems on Cost Reduction During Pandemic. An Example of an Industrial Company Listed on the Amman Stock Exchange
Authors: Alrjoub Ashraf Mohammad Salem , Alkarabsheh Faris , Bataineh Ashraf , Al-Othman Leqaa Naife 
Published: June 2023

Objective: The purpose of this study is to examine the impact of an activity-based costing system on cost reduction during the COVID-19 pandemic. An example of ASE.

Theoretical framework: a 42-item work-related cost scale and a 10-item cost reduction scale were applied to a random sample of 261 workers working in ASE.

Design/methodology/approach: The results show a positive impact and correlation between an activity-based costing system and cost reductions during the COVID-19 pandemic.

Results and recommendations: The study recommends enhancing the professional qualifications of financial managers, heads of accounting departments and accountants in Jordanian industrial companies by attending various professional courses.
The Impact of Hrm Practices, Transformational Leadership and Organization Commitment on Employee Performance at the Ministry of Agriculture and Fisheries in Oman the Moderating Role of Organizational Justice
Authors: Hubais Ali Mahad , Islam Muhummad Khairul , Atiya Tariq 
Published: June 2023

Purpose: The purpose of this article is to examine the impact of HRM practices, transformational leadership, and organizational commitment on employee performance in the Ministry of Agriculture and Fisheries in Oman, as well as the moderating role of organizational justice in this relationship.

Theoretical framework: This study integrates theoretical perspectives on HRM practices, transformational leadership, organizational commitment, organizational justice, and employee performance. It posits that HRM practices, transformational leadership, and organizational commitment have a direct positive impact on employee performance, while organizational justice moderates the relationship between these factors and employee performance.

Design/methodology/approach: A survey questionnaire instrument was employed to collect data from 387 employees working at Ministry of Agriculture and Fisheries Wealth (MAFW) department in Oman. For analyzing the data, the SPSS v23 and Partial Least Square SEM using Smart-PLS 3.3.9 were used to test the proposed hypotheses.

Findings: The results revealed that HRM practices, transformational leadership, and organizational commitment have a significant positive impact on employee performance. Organizational justice was found to moderate the relationship between HRM practices and employee performance, highlighting the importance of fairness and equity in the workplace. However, organizational justice did not moderate the relationship between transformational leadership and organizational commitment with employee performance.

Research, Practical & Social implications: The findings of this study provide valuable insights into how the Ministry of Agriculture and Fisheries in Oman can enhance its HRM practices, leadership, and organizational commitment to improve employee performance and achieve its objectives. The study's practical implications include the design of effective human resource management strategies that enhance employee performance and contribute to the organization's success. The social implications of the study include the creation of a positive work environment that promotes fairness and equity, leading to improved employee satisfaction and engagement.

Originality/value: This study adds to the literature on the effectiveness of HRM practices, transformational leadership, organizational commitment, and organizational justice in enhancing employee performance in a specific context, namely the Ministry of Agriculture and Fisheries in Oman. The study also highlights the moderating role of organizational justice in the relationship between HRM practices and employee performance, contributing to the literature on the importance of fairness and equity in the workplace.
Understanding Auditor-Auditee Relationship: Some Cultural Considerations
Authors: Dunakhir Samirah , Afiah Nur , Idris Haryani , Idrus Mukhammad 
Published: June 2023

Purpose: The purpose of this study is to analyse other types of relationship developed between auditor and auditee. The study tries to explore kinds of auditor and auditee working relationship appeared in an audit process.

Theoretical framework: Research have shown that the AAR is more than just about good knowledge that should be acquired by auditors regarding their clients’ industry or how long auditors have served a client. It is also about auditors’ performance in audit tasks and in interaction with clients, or how to develop a better understanding of clients. However, that kind of relationship has not been explore enough as study on AAR most focus on professional relationship

Design/methodology/approach: This study applied a qualitative approach. The interview method, in semi-structured form, was conducted to collect data. The semi-structured interview posed the same questions to all interviewees. This research involved 12 interviewees which consist of three different audit market participants in Indonesia: auditors, auditee, and users of financial statements. These participants (auditee and users of financial statements) were identified and selected from the IDX website, while participants for the auditor group were identified from BAPEPAM-LK database. Results were analysed by using NVivo software.

Findings: Key findings derived from the qualitative study confirmed that some cultural values appear in participants’answers. The most common cultural values found in the interview text were: harmony; relationship prevails over task; and warm relationships are important. Indonesians interpreted the auditor-auditee relationship as a peers’ relationship: a relationship that consists of a professional/personal relationship and trust.

Research, Practical & Social implications: This research nhances knowledge of the influence of cultural values on the relationship. In this type of society, individuals perceive social situations, including business relationships, in terms of close personal bonds. The personal relationship should be established first before any business can be done. service providers who are able to show warmth to customers can build trust with them. Moreover, a high-social-interaction context provides an environment in which social interaction and relationship-building activities are a primary goal.

Originality/value: This research provides a more refined understanding of auditor-auditee relationship. Given ongoing globalisation and the fact that audits are performed by auditors from a multitude of nations, it is important that AAR research captures perspectives from different cultural backgrounds.
The Impact of Social Media on Political Efficacy and Real-Life Netizens Political Participation (Lebanon- Case Study)
Authors: Zaiter Rushdi , Sabbagh Natalie , Koabaz Mahmoud 
Published: June 2023

Purpose: The objective of this study was to explore netizens' external and internal political efficacy as being exposed to political branding on social media and to show how political branding would level up the citizens’ political awareness and boost their participation in voting in the parliamentary election. Lebanon was taken as a case study.

Theoretical framework: Recent literature has reported the impact of social media political branding on youth participation in voting while other studies have been done separately about the impact of social media political branding on citizens’ political efficacy particularly in developed countries. (Binder et al., 2021; Hassan & Ridzuan, 2021; Moorman et al., 2019; Slipetska, 2021; Lau et al., 2021) However, there is still much to investigate about netizens’ political efficacy and participation in a developing country like Lebanon.

Methodology: The study used the deductive approach and was based on using of primary statistical data for testing the hypotheses which have been analyzed by SPSS v22. The population, 491participants, from whom the data was obtained randomly were Lebanese people of age groups over 21 in various provinces.

Findings: Overall, the data reflects a positive correlation of social media impact on voters' political participation, and it implies that the political influence of social media platforms on the self-external and internal efficacy is strong.

Research, Practical & Social Implications: On the Lebanese level, and as the election has been done, it is recommended to measure the youth participation in voting. Also, this study is very beneficial to be used by the governments themselves for fostering the political efficacy of the nations, especially in developing countries.

Originality: This study analyses the role social media does in encouraging citizens’ political efficacy and political participation in voting especially after the offensive revolution Lebanese have done pre- election comparing with many previous parliamentary elections in which participation was so shy and didn’t exceed 49.70 %. (Ministry of Interior and Municipalities, 2018)
Identification of HRM Improvement Strategy Using Artificial Intelligence in Modern Economic Development
Authors: Sabil Sabil , Bangkara B. M. A. S. Anaconda , Mogea Tini , Niswan Ery , Timotius Elkana 
Published: June 2023

Purpose: This literature review study aims to identify HRM improvement strategies using artificial intelligence (AI) in modern economic development.

Theoretical framework: The study will review existing literature and synthesize the findings to identify best practices and key strategies for implementing AI in HRM. The study will focus on the role of AI in HRM improvement and explore how AI can be used to enhance recruitment, training, performance management, and employee engagement.

Design/methodology/approach: Literature review, the search approach will include keywords and Boolean operators to guarantee that relevant research is located. The study questions and goals will define the inclusion and exclusion criteria. The study will also look at the hurdles of implementing AI in HRM and recommend overcoming them.

Findings: The findings of this study will be helpful for organizations seeking to improve their HRM practices using AI and for researchers interested in the intersection of AI and HRM in modern economic development.

Research, Practical & Social implications: The results of the study are useful for policymakers in identifying strategies to improve human resource management using artificial intelligence (AI) in modern economic development.

Originality/value: The research value of this text is its suggestions for conducting more research on how AI affects HRM processes and employee engagement, for creating clear rules and standards for the ethical use of AI in HRM, for teaching HR professionals how to use AI-powered HRM tools and strategies effectively, for fostering collaboration between academic researchers, business leaders, government officials, and other stakeholders, and for overseeing the effects of AI.
The Power of Artificial Intelligence in Recruitment: An Analytical Review of Current AI-Based Recruitment Strategies
Authors: Albassam Wael Abdulrahman 
Published: June 2023

Purpose: The aim of this study is to contribute to the understanding of the power of artificial intelligence (AI) in recruitment and to highlight the opportunities and challenges associated with its use.

Theoretical framework: This paper provides a comprehensive analytical review of current AI-based recruitment strategies, drawing on both academic research and industry reports.

Design/methodology/approach: The paper critically evaluates the potential benefits and drawbacks of using AI in recruitment and assesses the effectiveness of various AI-based recruitment strategies.

Findings: The results indicate that AI-based recruitment strategies such as resume screening, candidate matching, video interviewing, chatbots, predictive analytics, gamification, virtual reality assessments, and social media screening offer significant potential benefits for organizations, including improved efficiency, cost savings, and better-quality hires. However, the use of AI in recruitment also raises ethical and legal concerns, including the potential for algorithmic bias and discrimination.

Research, Practical & Social implications: The study concludes by emphasizing the need for further research and development to ensure that AI-based recruitment strategies are effective, unbiased, and aligned with ethical and legal standards.

Originality/value: The value of the study lies in its comprehensive exploration of AI in recruitment, synthesizing insights from academic and industry perspectives, and assessing the balance of potential benefits against ethical and legal concerns.
Digital Payment Continuance Intention Using Mecm: The Role of Perceived Experience
Authors: Beura Dhananjay , Naveen Lingam , Prusty Sujit Kumar , Nanda Ananta Prasad , Rout Chinmaya Kumar 
Published: June 2023

Purpose: The purpose of this paper is to examine the determinants of digital payment continuance intention, which is essential for long term success.

Theoretical framework: Expectancy confirmation theory developed by Oliver (1980) and then expectancy confirmation model by Bhattacherjee (2001) examined the need of continuance intention. Looking at the significance of digital payment through Mobile phones, Mobile expectation confirmation model and role of perceived experience need to be examined for continuance intention.

Design/methodology/approach: Empirical data from 400 Indian users, who had prior experience with digital payment were analysed by using Confirmed factor analysis and structural equation modelling.

Findings: The results confirmed that Mobile expectancy confirmation had exploratory power in explaining continuance intention, perceived usefulness, perceived experience and satisfaction of digital payment. Furthermore, perceived experience has moderating role in explaining the relationship between confirmation and continuance intention towards digital payment.

Research, Practical & Social implications: The findings help financial service providers to understand the significance of meeting customer expectation and satisfying their need by enhancing perceived experience and usefulness, leading to favourable attitude towards digital payment and continuance intention.

Originality/value: This study was based on MECM and contributing to the limited body of research on continuance intention towards digital payment. Furthermore, the role perceived experience was examined to establish the relationship between confirmation and continuance intention along with other variables like perceived usefulness and satisfaction.
МЕТОДИКА ОБУЧЕНИЯ УПРАЖНЕНИЯМ С ОБРУЧЕМ
Authors: N.E Bulanova  
Published: June 2023

В данной статье представлена классификация упражнений с обручем, по нескольким принципам, главный из которых базируется на обучении от простого к сложному. Излагается перечень упражнений, которые могут быть с успехом использованы для занятий с детьми и взрослыми спортсменками, даются основные методические указания по их выполнению. В статье представлены упражнения, помогающие тренеру понять методику обучения, способ выполнения и ошибки при выполнении этих упражнений. Данные упражнения, помогут тренеру, найти собственный метод обучения, основанный на вышеизложенном принципе, который поможет гимнасткам освоить технику упражнений быстрее и проще.
Ошибки, которые приведены в этой классификации являются основными, при устранении которых, техника работы с обручем будет заметно улучшена.
Соответственно и качество выполнения этих элементов даст высокий результат при выступлении на соревнованиях и безошибочном выполнении упражнений с предметом. Правила соревнований предъявляют повышенные требования к технической сложности композиций. Чтобы успешно решить эти задачи, необходима прочная основа двигательного потенциала гимнасток. Разнообразие приведенных упражнений и различная их координационная сложность позволяют, пользуясь ими как примерами, творчески подбирать и составлять комплексы упражнений в зависимости от задач и содержания конкретного занятия. Пример, который приведен в этой статье поможет тренеру правильно применить свои знания и умения на практике.
TƏLƏBƏ HƏNDBOLÇULARIN FİZİKİ YÜKLƏRƏ ADAPATASİYASININ ÇARPAZ TƏSİRLƏRİ
Authors: Kh.E. Mamedova  , E.A. Guliyev  
Published: June 2023

Fiziki yüklər-insan orqanizminə ən çox təsir edən təbii amillərdəndir. Fiziki yüklərə adaptasiya orqanizmin ətraf mühitin geniş spektrli zədələyici təsirlərinə qarşı müqavimətini artırır. Məlum olduğu kimi, eyni tipli stress amillərin təsiri altında yaranan stress-reaksiyalar məşq etmiş insanlarda məşq etməyənlərlə müqayisədə özünü daha kəskin göstərmir, nisbətən zəif olur. Lakin onların stressor təsirlərə qarşı dayanıqlığı daha yüksək olur.
Xarici mühit amillərinə insan orqanizminin adaptasiyası prosesinin qanunauyğunluqlarının tədqiqi müasir elmin ən aktual problemlərindəndir. Adaptasiya prosesində orqanizm üçün daha faydalı olan əlamətlər formalaşaraq, yaşayış uğrunda mübarizədə ona üstünlüklər qazandırır. Belə hallarda adaptasiyanın çarpaz təsirlərinə malik olan müdafiə effektləri müşahidə oluna bilər ki, bu zaman müəyyən amilə qarşı yaranan adaptasiya digər amillərin zədələyici təsirlərinə qarşı öncədən rezistenliyin yüksəlməsi ilə nəticələnir.