Bangladesh Journal of Multidisciplinary Scientific Research
Centre for Research on Islamic Banking & Finance and Business
CRIMINAL OFFENCE DURING MARTIAL LAW IN UKRAINE: PECULIARITIES OF QUALIFICATION
The introduction of martial law in Ukraine has fundamentally altered the conditions of criminal proceedings, exposing the urgent need to adapt national legislation to wartime realities. The rapid escalation of armed conflict has created legal challenges related to the qualification of criminal offenses, particularly those classified as war crimes, and raised concerns regarding compliance with international standards. The purpose of this study is to examine how martial law affects the qualification of criminal offenses and to identify the main problems in applying the relevant provisions of the Criminal Procedure Code of Ukraine. The analysis is based on national legal acts, amendments adopted after February 2022, and judicial practice concerning crimes against national security and war crimes. The study employs the PRISMA methodology for systematic literature selection and integrates analytical, synthetic, comparative, and thematic approaches to ensure comprehensive coverage of the subject. The results reveal a marked increase in crimes against national security, peace, and human rights during the period of martial law, with the official statistics indicating a growth of over 40% in registered offenses of this category compared to the pre-war period. Judicial practice consistently demonstrates persistent difficulties in applying provisions related to war crimes, including inconsistent interpretations of legal norms and delays in adjudication. The findings also highlight gaps in adapting criminal legislation to wartime conditions. In conclusion, the study offers a systematic examination of the characteristics of criminal qualification under martial law, confirming both quantitative increases in wartime offenses and significant legal inconsistencies that warrant further scholarly attention. JEL Classification Codes: K14, K33, K38.
Research Paper/Theoretical Paper/Review Paper/Short Communication Paper
Criminal Law, Martial Law, Case, Sabotage, Treason
Copyright (c) 2025 Olena Sasko , Hanna Shvedova , Kostiantyn Orobets , Ruslan Ovcharenko , Oleksandr Ostapenko (Author) http://creativecommons.org/licenses/by/4.0
LEGAL REGULATION OF CYBERATTACKS AND CYBERCRIME: ANALYSIS OF JUDICIAL PRACTICE AND COUNTERACTION STRATEGIES
Rapid digitalization processes in public life have led to a sharp increase in the scale of cybercrime, posing a threat to economic stability, data privacy, and national security. The problem is becoming particularly relevant in Ukraine in the context of hybrid threats associated with Russian aggression and the intensification of cyberattacks. The purpose of this study was to analyze the legal regulation of cyberattacks and cybercrimes based on Ukraine's judicial practice, identifying characteristic features and trends in the development of law enforcement. To achieve the goal, a systematic review of scientific sources, national and international regulatory acts, and an analysis of selected court decisions were used. The selection of materials was carried out using the PRISMA methodology. The methods of content analysis, comparison, and synthesis were used to process the sources. Scientific publications and court cases related to cybercrimes from 2019 to 2023, as well as international conventions, were considered. The results show that after the Russian invasion, the number of registered cybercrime cases increased. Phishing has become especially popular, accounting for over half of all cases. Most of the crimes were of a cross-border nature. As judicial practice has shown, cybercrime in Ukraine has characteristic features: it is international, and almost all cases involve financial fraud. The main findings indicate that the judicial practice of Ukraine demonstrates the predominance of fraudulent cybercrimes, a significant share of which is phishing, as well as systemic difficulties with the procedural provision of electronic evidence. JEL Classification Codes: K24, L86.
Court Practice, Cybercrime, Digital Money, Digital Security, Fraud, Innovative Technologies
Copyright (c) 2025 Volodymyr Warawa , Vladyslav Honcharuk , Oleksandra Kozlovska , Dina Dryzhakova , Valentyn Vyshnevskyi (Author) http://creativecommons.org/licenses/by/4.0
THE IMPACT OF DIGITAL TOOLS ON NURSING STUDENTS’ CLINICAL PERFORMANCE: A MEDIATING ROLE OF COGNITIVE LOAD
The clinical performance of nursing students is a big problem in the era of modern technological advancement. With advancements in artificial intelligence and technology, clinical performance strategies with modern technology are required for nursing students. However, in the contemporary clinical environment of competition, a high level of performance is needed from nursing students. This research was conducted to investigate the impact of digital literacy level, instructor support for digital learning, and lack of technology anxiety on cognitive load and clinical performance. Furthermore, the study also investigated the direct impact of a lack of cognitive load on clinical performance. The mediating role of cognitive load in the relationship between digital literacy level, instructor support for digital learning, technology anxiety, and clinical performance was also investigated. A sample of 305 nursing students was collected from China using purposive sampling. This study used a Partial Least Squares – Structural Equation Model (PLS-SEM) to investigate the complex relationships presented in the framework. The study found that digital literacy level, instructor support for digital learning, and lack of technology anxiety have a significant impact on cognitive load and clinical performance. At the same time, the mediating role of lack of cognitive load between digital literacy level, instructor support for digital learning, lack of technology anxiety, and clinical performance was also accepted. The findings of this research provide new insights into clinical performance and nursing literature and recommend actionable practices for advancing the students' clinical performance in China. JEL Classification Codes: C12, C20, C31.
Clinical Performance, Nursing Students, Cognitive Load, Technology Anxiety, Instructor Support
Copyright (c) 2025 Yuan Jiang, Cuiping Chen, Xiaomin Huang, Jian Zhang, Liyu Ding (Author) http://creativecommons.org/licenses/by/4.0
EFFECT OF BILINGUALISM ON COGNITIVE FLEXIBILITY: A PSYCHOLINGUISTIC ANALYSIS
Bilingualism is a factor that activates the development of executive functions and contributes to cognitive flexibility. However, scientific research has little to do with the psychocognitive aspects of cognitive flexibility. It overlooks the emotional component of this phenomenon, as most cognitive science and psychology research have historically prioritized quantifiable and behaviorally observable elements of cognition. Thus, this research focuses on examining the influence of bilingualism on cognitive flexibility and components of social cognition in students through an experimental study. As for the research design, a Quasi-Experimental Study with intergroup comparison was chosen. This study employed a between-groups quasi-experimental design to compare the cognitive flexibility of bilingual and monolingual students, while addressing the ethical limitations of manipulating natural variables, such as language background. The results: The sample consisted of 40 participants (20 bilinguals and 20 monolinguals), matched for age (p = 0.87) and gender. Education years differed (16.48 vs 14.95, p < 0.001). Bilinguals outperformed monolinguals in D2 attention (1049.76 vs. 865.21, p = 0.001), RL/RI-16 memory (14.68 vs. 13.30, p = 0.027), and emotional fluency (19.00 vs. 14.87, p = 0.011). Cognitive flexibility was higher in bilinguals (84.5 vs 78.2, p = 0.03). Age–flexibility correlation was nonsignificant (r = 0.051, p = 0.351). Thus, it can be assumed that bilingualism contributes to the development of cognitive flexibility and emotional awareness, as this phenomenon holds promise for speech therapy and psycholinguistic practice. JEL Classification Codes: K00, K11, K12, K33.
Terms-Cognitive Plasticity, Adaptive Strategies, Cognitive Linguistics, Psycholinguistics, Language Interference
Copyright (c) 2025 Olga Sakharova , Tetiana Nedashkivska , Svitlana Kozak , Tetiana Nikolaieva , Svitlana Romanchuk (Author) http://creativecommons.org/licenses/by/4.0
EVALUATING THE LEGAL REGULATION OF PROPERTY EXPECTATIONS IN THE CONTEXT OF CONTRACTUAL OBLIGATIONS: A SYSTEMATIC LITERATURE REVIEW
The protection of property expectations plays a crucial role in contemporary legal systems, particularly in the context of fulfilling contractual obligations. It promotes predictability and fairness in legal relations, establishing a framework for balancing private and public interests. In countries with transitional legal systems, such as Ukraine, property rights and contractual mechanisms face additional challenges as the global economy evolves. Given the difficulties outlined above, there is a pressing need for research into how legal systems adjust to the ever-changing political, social, and economic climates. Property expectations are essential for public policy, economic stability, and legal accountability. This study aims to conduct a systematic literature review (SLR) of existing studies on legally controlled expectations of property, with a particular focus on works published between 2019 and 2024. The PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) framework utilized in this study ensures openness and completeness of the process for selecting, excluding, and reviewing relevant material. Research was limited by the review scope, which included only peer-reviewed articles, reviews, and conference papers, ensuring the quality and credibility of the SLR. The findings of this study highlight research gaps, particularly in relation to socio-environmental factors and legislative changes in transition economies. In contrast, the current study emphasizes the need for an interdisciplinary approach to address existing gaps. By analyzing contemporary literature, it aims to enhance understanding among researchers and legislators regarding the interplay between property rights and legal obligations. JEL Classification Codes: K00, K11, K12, K33.
Public policy, Property expectation, Contract, Legal rights, Legislation, Ukraine
Copyright (c) 2025 Dmytro Lutsenko , Valentyna Sverdlichenko , Oleksandr Martyniuk , Maksym Hura, Yaroslava Meniv (Author) http://creativecommons.org/licenses/by/4.0
INFLUENCE OF PERSONAL ATTRIBUTES ON DIGITAL ENTREPRENEURIAL INTENTION: THE ADDED IMPACT OF ENTREPRENEURIAL PASSION AND CREATIVITY
Digital entrepreneurship is gaining global relevance as digital technologies transform the way ventures are conceived and launched. However, the individual-level traits influencing digital entrepreneurial intention (DEI) remain under-examined. This study extends prior frameworks by integrating two novel predictors, entrepreneurial passion and creativity, alongside five established traits: empathy, prior Experience, locus of control, self-efficacy, and risk-taking Tendency. Using a structured questionnaire, data were collected from 589 Bangladeshi university students, a population well-positioned as future digital entrepreneurs. Multiple regression analysis revealed that all seven personal attributes significantly and positively influence DEI (p < 0.05). The extended model accounted for 59.4% of the variance in DEI (Adjusted R² = 0.594, F(7, 581) = 122.4, p < 0.001). Quantitatively, risk-taking Tendency (β = 0.301, p < 0.001) and entrepreneurial passion (β = 0.244, p < 0.001) emerged as the strongest predictors. Creativity (β = 0.127, p = 0.002), locus of control (β = 0.119, p = 0.001), and self-efficacy (β = 0.102, p = 0.004) followed in magnitude. Empathy (β = 0.079, p = 0.024) and prior Experience (β = 0.058, p = 0.047) also showed statistically significant but comparatively smaller effects. These results highlight that both affective (passion, empathy) and cognitive (creativity, self-efficacy, locus of control) traits play a pivotal role in fostering digital entrepreneurship. The findings underscore the importance of cultivating emotional motivation and innovative capacity in digital entrepreneurship education. Overall, this study presents a robust empirical model that explains DEI, offering practical implications for entrepreneurship educators and policymakers in developing contexts. JEL Classification Codes: L26, M13, O33.
Digital Entrepreneurial Intention, Personal Attributes, Digital Entrepreneurship, Entrepreneurial Passion, Creativity, Innovation
Copyright (c) 2025 Nurjahan Akter Monira , Ireen Sultana , Werner J. Krings , Fariha Tazin , Sayma Sharmen (Author) http://creativecommons.org/licenses/by/4.0
DEVELOPING COUNTRIES AND THE INDUSTRY 4.0 MOVEMENT: RESEARCH MAPPING FOR PRACTICAL INSIGHTS
This paper investigates the adoption of Industry 4.0 in developing countries, emphasizing the unique challenges these economies face compared to advanced nations. Despite the global spread of digital technologies such as automation, big data analytics, and the Internet of Things (IoT), adoption in resource-constrained contexts remains limited due to inadequate infrastructure, financial restrictions, skill gaps, and organizational resistance. To address these issues, the study employs a bibliometric methodology, analyzing 398 journal articles indexed in Web of Science through co-word and bibliographic coupling techniques. This approach enables the mapping of dominant themes, influential research clusters, and key gaps in the literature. The results highlight five thematic areas: global technological developments, sustainability integration, adoption barriers, implementation practices, and strategies for overcoming obstacles. Findings indicate that while challenges are considerable, Industry 4.0 can enhance productivity, stimulate Innovation, and support sustainability by strengthening supply chains and promoting efficient resource use. The study also reveals that transformative benefits can only be realized when supportive policies, international collaboration, private-sector participation, and workforce development are followed in a coordinated manner. The research contributes to theory by linking Industry 4.0 adoption to sustainability frameworks such as the Circular Economy and the Sustainable Development Goals. It also offers practical guidance for policymakers, SMEs, and managers on designing context-sensitive strategies tailored to developing economies. By providing a structured overview of challenges and opportunities, the study lays a foundation for future empirical research and offers actionable insights for advancing sustainable industrial transformation. JEL Classification Codes: O32, L69.
Industry 4.0, Developing Countries, Developing Economies, Practical Insight, Emerging Economies
Copyright (c) 2025 Muhammad Yahya Hammad, Syed Radzi Rahamaddulla, Shahryar Sorooshian, Puteri Fadzline Muhamad Tamyez, Muhammad Ashraf Fauzi (Author) http://creativecommons.org/licenses/by/4.0
ARTISTIC INNOVATION AMONG CHINESE FIGURATIVE EXPRESSIONISTS: THE ROLE OF MOTIVATION, CULTURE, AND EMOTION
Despite the global prominence of Chinese figurative expressionism, the psychological and cultural factors underlying artistic innovation in this genre remain underexplored. This study investigates how intrinsic Motivation, creative Climate, cultural Identity, and openness to Experience influence artistic innovation among Chinese figurative expressionist painters, with emotional Engagement and artistic Flow as mediators. Using a cross-sectional survey, data from 312 Chinese artists were analyzed with Partial Least Squares Structural Equation Modelling. Results show that intrinsic Motivation significantly predicts emotional Engagement (p < 0.001), artistic Flow (p = 0.007), and innovation (p = 0.002). Creative Climate significantly influences emotional Engagement (p = 0.005) and artistic Flow (p < 0.001) but shows a marginal direct effect on innovation (p = 0.054). Cultural Identity significantly predicts emotional Engagement (p = 0.037) and innovation (p = 0.003) but not Flow (p = 0.324). Openness to Experience significantly predicts emotional Engagement (p = 0.028), Flow (p < 0.001), and innovation (p = 0.017). Emotional Engagement (p = 0.002) and artistic Flow (p = 0.001) directly enhance innovation. Mediation analyses reveal that emotional Engagement mediates the effects of intrinsic Motivation (p = 0.014), creative Climate (p = 0.046), and cultural Identity (p = 0.047) on innovation. Artistic Flow mediates the effects of creative Climate (p = 0.010) and openness to Experience (p = 0.013) on innovation. These findings highlight the roles of psychological traits, socio-cultural context, and affective states in fostering innovation among Chinese painters and provide a framework for enhancing creativity through intrinsic and contextual factors. JEL Classification Codes: C12, C20, C31.
Artistic Innovation, Figurative Expressionism, Cultural Art, Creative Climate, Emotional Engagement
Copyright (c) 2025 ShiFeng He , Adzrool Idzwan Bin Ismail (Author) http://creativecommons.org/licenses/by/4.0
LINKING RESTAURANT QUALITY TO PERCEIVED COMPETITIVENESS: EVIDENCE FROM TRADITIONAL AND FAST FOOD RESTAURANTS IN INDONESIA
The Indonesian restaurant industry faces increased competition between traditional and fast food outlets, making it essential to understand quality attributes influencing customer satisfaction and competitiveness. While studies focused on service quality, price, and digital presence, few compared these factors across restaurant types. This study examines the effects of food quality, employee service, physical environment, price, and digital presence on satisfaction and perceived competitiveness, with satisfaction as a mediator. Survey data from 239 respondents in Padang City, including 127 traditional and 112 fast food customers, were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Multigroup Analysis (MGA). Results show food quality and price significantly enhance satisfaction in both traditional (β = 0.379, p = 0.001; β = 0.227, p = 0.015) and fast food restaurants (β = 0.347, p = 0.001; β = 0.476, p < 0.001). Employee service quality (β = 0.304, p = 0.002) and physical environment (β = 0.220, p = 0.009) enhance competitiveness in traditional restaurants, whereas satisfaction (β = 0.575, p < 0.001) and digital presence (β = 0.628, p < 0.001) prevail in fast food outlets. Satisfaction mediates the relationship between food quality, price, and physical environment with competitiveness, especially in fast food. MGA confirms that competitiveness in traditional restaurants is driven by employee service, whereas in fast food, it is shaped by digital presence and satisfaction. This study offers insights by comparing restaurant formats in a developing market; however, its cross-sectional, single-city design limits generalizability, suggesting future studies expand regions and adopt longitudinal approaches. JEL Classification Codes: O32, M31, L83.
Copyright (c) 2025 Regia Indah Kemala Sari, Nuhfil Hanani, Rosihan Asmara, Agustina Shinta Hartati Wahyuningtyas (Author) http://creativecommons.org/licenses/by/4.0
AN AI AND NLP FRAMEWORK FOR EXTRACTING LEADERSHIP COMPETENCIES AND MAPPING PERSONALIZED TRAINING PATHS: A STRATEGIC APPROACH FOR HUMAN RESOURCE DEVELOPMENT
The growing demands of Artificial Intelligence (AI) by organizations could enforce a strategic change in the activities of Human Resources (HR). Conventional practices in leadership development do not always align with data-driven guidelines that incorporate job requirements and training directions. This work examines the application of AI, combined with Natural Language Processing (NLP), to unstructured job descriptions to identify essential capabilities and associate them with the best training options for becoming a leader. A framework is proposed in this work that automatically analyses unwritten job descriptions of top-level positions and defines key competencies with AI-based text processing methods. The structure then correlates the competencies with tailor-made training programs by referring to a recommendation system. A graph-based structure is modified to represent and interrelate the competency clusters. At the same time, a multi-criteria decision-making model is applied to evaluate training options based on four criteria: cost, duration, relevance, and impact. Using datasets from related divisions, the system achieved high accuracy in competency extraction, confirming all three proposed assumptions. Results demonstrate a 28% improvement in matching relevance, indicating that it is 28% efficient on matching relevance, 19% efficient on cost efficiency, and 24% better on its planning when compared to the manual methods. Using a weighted scoring mechanism to evaluate training alternatives (e.g., Leadership Workshop scored 4.4/5, Online Financial Course 4.1/5, and Community Outreach 3.5/5), training options were quantitatively scored and ranked according to their relevance, cost, duration, and impact. In addition, the optimized overall strategy of training was the best overall training path strategy that emphasized Strategic Planning & Research, Compliance and Stakeholder Management, and Financial and Operational Management, which provided a measurable benefit over the long-term capability to establish a sense of impact, reduction of risks, and stability. The scalable solution that the proposed AI-powered framework helps to implement is an evidence-based solution that can help develop leadership more efficiently, align talents with organizational requirements, and help recruiters and recruitment leaders to adjust their talent policies to the digital era. JEL Classification Codes: J24, C61, D80, C69.
Human Capital, Training Optimization, Decision Modeling, Job Profiling, Natural Language Understanding, Leadership Roles, Strategic Planning, Workforce Analytics, Competency Mapping
Copyright (c) 2025 Boumedyen Shannaq , V. P. Sriram (Author) http://creativecommons.org/licenses/by/4.0
NAVIGATING THE AGRICULTURAL LANDSCAPE: THE IMPACT OF CLIMATE ON BANGLADESH'S FARMING PRACTICES
Agriculture in Bangladesh has a significant impact on the economy, contributing 11.37 percent to the national GDP and employing almost 45 percent of the total labor force. Both climatic and non-climatic factors significantly influence the Agricultural productivity in Bangladesh, as the country is highly climate sensitive due to its geographical location. Climate factors (rainfall, Temperature, CO₂ emissions) and non-climate inputs (fertilizer) critically influence agricultural productivity, yet their combined short- and long-term macroeconomic impacts remain underexplored. This study examines the effects of climatic and non-climatic factors on agricultural productivity and their subsequent macroeconomic implications in Bangladesh. Using time series data (1990–2021), we employ the Autoregressive Distributed Lag (ARDL) model to assess long-term elasticities and the Granger causality test to determine directional relationships between variables The ARDL results reveal significant long-term elasticities: a 1% increase in fertilizer use raises agricultural output by 0.49%, while a 1% rise in Temperature reduces output by 0.04%. CO₂ emissions and rainfall show positive impacts (0.71% and 0.96%, respectively). The error correction term (-0.49) indicates the system corrects 49% of short-run disequilibrium annually. Granger causality confirms bidirectional relationships between fertilizer use and agricultural productivity (F-stat = 3.72), while Temperature unidirectionally affects output (F-stat = 4.22). The findings validate that non-climate factors (fertilizer) and climate variables (CO₂, rainfall) positively influence agricultural output, whereas Temperature exerts adverse effects. These results align with prior regional studies but highlight Bangladesh's unique susceptibility to temperature fluctuations. JEL Classification Codes: C22, O53, Q54, Q10, Q53, F62.
ARDL, Bangladesh, Climate Change, Agriculture, Carbon Emission, Macroeconomic Impacts
Copyright (c) 2025 Mohamamad Asrarul Hasanat Islam, Sojib Bhawmick, Md. Parvez Hasan, Radiant Roy, Didarul Islam (Author) http://creativecommons.org/licenses/by/4.0
THE STRUCTURE AND STRATEGY OF LOCAL STRONGMEN IN THE DEFEAT OF INDEPENDENT CANDIDATES: A QUALITATIVE STUDY
The phenomenon of local strongmen is an integral part of understanding the dynamics of power and politics in peripheral regions such as Sumbawa, West Nusa Tenggara. Although the direct regional head election system has opened up broader opportunities for political participation, the dominance of local power often constrains the emergence of democratic alternatives. Independent candidates face various administrative and financial obstacles, as well as political pressure from deeply rooted local power networks. This study aims to examine the power strategies employed by Zulkieflimansyah, a prominent local figure in Sumbawa, in strategically utilizing formal and informal power to defeat independent candidates. This study used a qualitative case study approach with data collected through in-depth interviews with eleven purposively selected informants, including political actors, community leaders, and campaign team members. The findings show that the influence of local strongmen extends across various sectors, including politics, education, local government, and customary systems. This influence is exercised through control over strategic resources, dominance of formal authority, and the systematic expansion of social and economic networks that enable long-term consolidation of power and suppression of political alternatives. The study finds that strategic political positions and strong social ties are key factors in delegitimizing and defeating independent candidates. These strategies strengthen local strongmen’s dominance within vertical and horizontal power structures, limiting fair political competition. Regulatory reform, resource transparency, and civic political education are needed to counter this dominance. JEL Classification Codes: D72.
Local Strongman, Independent Candidate, Political Power, Local Democracy, Power Strategies
Copyright (c) 2025 Lubis, Budi Setiyono, Kushandajani, Nur Hidayat Sardini (Author) http://creativecommons.org/licenses/by/4.0
CORROSION PROTECTION ABILITY OF POLYPYRROLE COATED MILD STEEL IN BURIED SAND
Corrosion prevention is a global issue. One way to reduce metal corrosion is by applying polymer coatings. Corrosion prevention increasingly involves the use of polypyrrole (PPy) coatings, which significantly reduce corrosion rates and provide anodic protection. The purpose of this study was to deposit PPy on mild steel (MS) from 0.4 M pyrrole in 0.1 M sodium potassium (Na-K tartrate) by cyclic voltammetry (CV). This study employed electrodeposition of PPy on MS by CV and explored its corrosion protection performance in the buried sand medium containing 0.1 M NaCl and 0.1 M H2SO4 by the potentiodynamic polarization (PDP) method. The results revealed that with an increase in the number of cycles, the CV showed that the PPy layer formed gradually and covered the MS surface. The oxidation peak vanished after the first cycle, and the current increased with the increasing cycles. The synthesized PPy coating was analyzed by a scanning electron microscope (SEM), which revealed a compact coating layer with cauliflower-like morphology. It was also examined using an energy-dispersive X-ray spectrometer (EDX), which confirmed the presence of carbon, nitrogen, and oxygen elements. The open-circuit potential (OCP) remained constant over time, resulting in a stable film. The corrosion potential also showed a slight change compared to both media. The significant findings of this study were that the PPy coating behaved as a mixed inhibitor in both media, and the corrosion inhibition efficacy of the PPy coating was approximately 99% in H2SO4 and 98% in NaCl, with good adhesion. JEL Classification Codes: L6, L69.
Electrodeposition, Pore Free, Inhibitor, Adherent, High Efficiency
Copyright (c) 2025 Sanjay Singh, Shova Neupane, Nabin Karki, Dipak Kumar Gupta, Amar Rasad Yadav (Author) http://creativecommons.org/licenses/by/4.0
FUTURE SCENARIOS AND FORECASTS FOR THE EVOLUTION OF ACCOUNTING AND AUDITING IN UKRAINE POST-WAR
Scenario analysis is widely applied in strategic economic planning to explore alternative futures under varying assumptions and uncertainties. Originating from decision theory, systems thinking, and complexity science, it supports informed judgment in uncertain environments. Despite its broad application, previous research on accounting and auditing reforms has predominantly concentrated on stable economies, with minimal emphasis on countries recovering from conflict. This study examines the future trajectories of accounting and auditing practices in post-war Ukraine using a scenario analysis framework. Data were collected through the Delphi method, incorporating expert interviews and survey questionnaires. Analytical techniques included the Statistical Package for the Social Sciences (SPSS) and Partial Least Squares Structural Equation Modelling (PLS-SEM), supplemented by bootstrapping for result validation. The analysis reveals that Scenario 1, referred to as "Digital Reinvention," has a statistically significant impact on the projected development of accounting and auditing in Ukraine's post-war context. In contrast, Scenarios 2 and 3, labeled "Gradual Compliance" and "Regulatory Stagnation," do not exhibit significant associations with the evolution of the field. The findings indicate that the three exogenous variables together explain approximately 41.2% of the total variance in the endogenous variable, demonstrating a moderate predictive capacity of the model. This suggests that Ukraine’s post-conflict financial landscape is likely to be influenced predominantly by digital transformation, institutional modernization, full adoption of International Financial Reporting Standards (IFRS), and the implementation of artificial intelligence and blockchain technologies to enhance financial transparency and audit reliability in the emerging economic environment. JEL Classification Codes: F20, M10, D24.
Accounting Transformation, Post-Conflict Recovery, Financial Transparency, Auditing Methodologies, Economic Resilience, Forecast, Auditing, Ukraine
Copyright (c) 2025 Nataliia Ponomarova , Alla Mykhalkiv , Tetiana Kostash , Vasyl Andrusiak , Olena Dovzhyk (Author) http://creativecommons.org/licenses/by/4.0
PERSON-ORGANIZATION FIT AND JOB BURNOUT AS PREDICTORS OF QUIET QUITTING IN VOCATIONAL EDUCATION
In recent years, the phenomenon of quiet quitting, characterized by employees' psychological disengagement while continuing to meet only the minimum job requirements, has garnered increasing attention in organizational research. Despite its growing relevance, empirical studies examining this behavior within the context of vocational education remain limited, particularly in China. This study examines the relationships between person-organization fit (P-O fit), work overload, job burnout, and quiet quitting among faculty members in Chinese vocational colleges. A cross-sectional survey design was employed, and data were collected from 588 teaching staff members using structured questionnaires. Partial least squares structural equation modeling (PLS-SEM) was applied to analyze the hypothesized relationships among the variables. The results show that P-O fit is significantly and negatively associated with quiet quitting, both directly (β = –0.274, p < 0.001) and indirectly through the reduction of job burnout (β = –0.191, p < 0.001). Although work overload does not have a significant direct effect on quiet quitting (β = 0.105, p = 0.113), it exhibits a significant indirect effect through job burnout (β = 0.202, p < 0.001), which acts as a key mediating variable. Additionally, job burnout demonstrates a strong, positive relationship with quiet quitting behavior (β = 0.462, p < 0.001). These findings suggest that alignment between individuals and organizations, along with effective management of job-related strain, is key to understanding quiet quitting among vocational lecturers. This research contributes to the limited empirical literature on quiet quitting in Chinese vocational education and provides a quantitative assessment of the underlying organizational and psychological mechanisms involved. The study contributes theoretically by extending the Conservation of Resources (COR) theory, validating burnout as a mediating mechanism between organizational stressors and withdrawal behaviors in the underexplored context of Chinese vocational education. Practically, it offers actionable insights for reducing quiet quitting through improved P-O fit, balanced workload management, and early intervention for burnout. JEL Classification Codes: M5, M540, C3, I2.
Quiet Quitting, Vocational Education, Job Burnout, Work Overload, China
Copyright (c) 2025 Jing Zhou , Hooi Sin Soo , Azelin Binti Aziz (Author) http://creativecommons.org/licenses/by/4.0
CRYPTOCURRENCY ADOPTION ENHANCES FINANCIAL INCLUSION MEDIATED BY USER SATISFACTION AND PERCEIVED ECONOMIC EMPOWERMENT IN INDONESIA
Financial inclusion remains a significant challenge in developing countries, where over 1.7 billion people lack access to bank accounts due to high costs, limited infrastructure, and a lack of formal identification. As a result, many rely on insecure informal systems, which results in user dissatisfaction in the long run. Cryptocurrencies like Bitcoin, powered by blockchain technology, offer a promising alternative by enabling fast, low-cost, and highly secure transactions without the need for traditional banking institutions. This study empirically investigates how cryptocurrency adoption can enhance financial inclusion in Indonesia, both directly and indirectly through mediating factors such as user satisfaction, trust in financial institutions, and perceived economic empowerment. The study explores whether cryptocurrency use fosters financial autonomy, strengthens trust in digital financial services, and increases satisfaction with financial technologies—factors that may encourage broader participation in the formal financial system. Data were collected through a Google Form survey involving 147 respondents, Indonesian cryptocurrency investors. Using Partial Least Squares (PLS) analysis, results reveal that while cryptocurrency adoption significantly improves user satisfaction, trust in the financial system, and economic empowerment, with scores of 0.888, 0.732, and 0.851, respectively. Cryptocurrency adoption also has a direct effect on financial inclusion, with a score of 0.635. However, perceived economic empowerment emerged as a strong mediating variable, with a score of 0.556 to financial inclusion, compared to user satisfaction with a mediating score of 0.282 to financial inclusion. These findings highlight that high economic empowerment is a key value driver for crypto investors. The results show platforms emphasizing accessibility, security, and transparency may be better positioned to support financial inclusion in emerging economies like Indonesia, without having to engage in a formal financial system. JEL Classification Codes: D53, E22, E42, G41.
Cryptocurrency, Investor, Path Model, Partial Least Squares, Trust in Financial Institutions
Copyright (c) 2025 Ossi Ferli, Dylan Gonardo, Gabriel Radja Dava , Muhammad Yasin (Author) http://creativecommons.org/licenses/by/4.0
INVESTIGATING THE IMPACT OF AI ON THE WORKFORCE AND THE FUTURE OF WORK IN THE REGION: A MACHINE LEARNING PERSPECTIVE
This study examines the evolving impact of Artificial Intelligence (AI) on workforce dynamics within a regional context. The analysis of structured data, which includes job positions alongside industry categories, collected from Kaggle.com, AI implementation metrics, automation uncertainty assessments, skill requirements, compensation amounts, and work projection estimates, enables the application of machine learning approaches that generate insights for decision support. The purpose of this study is twofold: to analyze the impact of AI on work structures and identify automated jobs, as well as vulnerable sectors, to inform recommendations that help plan education systems and workforce development. Three clustering approaches, including K-Means and DBSCAN, along with Agglomerative Clustering, were implemented to categorize different jobs based on their AI acceptance levels, automation probability, and pay ranges. The performance analysis, as indicated by silhouette scores, revealed that Agglomerative Clustering generated meaningful clusters at a score of 0.289, while both K-Means and DBSCAN recorded scores of 0.262 and 0.093, respectively. The developed clusters enable researchers to identify vulnerable positions while proposing new career options and uncovering stable competencies, which include digital aptitude as well as emotional capability and troubleshooting abilities. The study directly provides answers to major research questions about how AI affects particular sectors while revealing portable skills across industries. Through the integration of cluster analytics and workforce analytics, this study provides policymakers, educational institutions, and workforce planners with strategic information, enabling a resilient labor market that is prepared for the future. JEL Classification Codes: O33, J24, J21, C55.
AI, Future Workforce, Clustering methods, Workforce Opportunities and Risks
Copyright (c) 2025 Boumedyen Shannaq , Ahmed Alabri , V. P. Sriram (Author) http://creativecommons.org/licenses/by/4.0
SCIENTIFIC ATTITUDE AND CRITICAL THINKING SKILLS IN SECONDARY SCHOOL STUDENTS: THE IMPACT OF GENDER AND MANAGEMENT
Students' future academic achievement in secondary school depends on developing both a scientific mindset and critical thinking abilities. The study aimed to measure the level of scientific attitude and critical thinking skills among secondary school students and to identify any significant differences in their scientific attitude and critical thinking skills based on gender and management style. A descriptive survey research design was employed to conduct the study. A sample of 200 Class IX students was randomly selected from government and private schools in the Kohima and Dimapur districts of Nagaland. Two research instruments were used for data collection: the scientific attitude questionnaire developed by the investigators and the Critical Thinking Skills Scale developed by Murthy (2014), which was modified to suit the needs and context of Nagaland. The collected data were analyzed using percentages, means, standard deviations, correlations, chi-square tests, and t-tests for independent samples. The study revealed that the level of scientific attitude and critical thinking skills among secondary school students varied. Scientific attitude and critical thinking skills were not significantly influenced by gender. Scientific attitude and critical thinking skills were significantly influenced by management. It was found that there is a positive correlation between scientific attitude and critical thinking skills among secondary school students. The findings of this study suggest that teachers should design an engaging science curriculum that incorporates more hands-on activities, project-based learning, classroom discussions, model exhibitions, science fairs, science museums, and field trips in order to foster a scientific mindset in their pupils. JEL Classification Codes: I21, I24, J16.
Scientific Attitude, Critical Thinking Skills, Gender, Management, School Students
Copyright (c) 2025 Murathoti Rajendra Nath Babu , Atokali, Ankita Lahon , Srinivasan Padmanaban (Author) http://creativecommons.org/licenses/by/4.0
EXAMINING HOW BUSINESS SCHOOL FACULTY’S PERCEPTION OF CORPORATE SOCIAL RESPONSIBILITY AFFECTS EMPLOYEE ENGAGEMENT: THE ROLE OF ORGANIZATIONAL TRUST AS A MEDIATOR
The lack of understanding about how Corporate Social Responsibility (CSR) influences faculty engagement in business schools presents a challenge for higher education institutions, especially in developing countries like Nepal. While CSR is often studied in corporate settings, there is limited research on its impact within academic environments, where faculty members play a central role. This study examines how faculty perceptions of CSR affect their engagement at work, with organizational trust as a mediating factor. A quantitative survey was conducted using purposive sampling, and responses were collected from 239 faculty members working in business schools across Nepal. Structural Equation Modeling (SEM) was employed to investigate the relationships between perceived Corporate Social Responsibility (CSR), organizational trust, and faculty engagement. The results indicate that faculty members' positive views of corporate social responsibility (CSR) are associated with increased engagement and trust in their institutions. Moreover, organizational trust was found to mediate the relationship between CSR and engagement partially. This confirms that when faculty members perceive their institutions as socially responsible, they are more likely to trust their organization and be engaged in their roles. The findings contribute to existing research by demonstrating that CSR, often regarded as an external-facing strategy, also plays a crucial role internally in fostering trust and engagement among academic staff. The study adds new knowledge to the fields of business ethics, higher education, and organizational behavior by highlighting the importance of CSR perceptions and organizational trust within the academic context of Nepal's business schools. JEL Classification Codes: I23, M14, J28, D23.
Corporate Social Responsibility, Employee Engagement, Organizational Trust, Social Identity Theory, Social Exchange Theory
Copyright (c) 2025 Krishna Khanal , Neha Arora (Author) http://creativecommons.org/licenses/by/4.0
DATA-DRIVEN HR: MEASURING THE IMPACT OF ANALYTICS ON EMPLOYEE PERFORMANCE
With the advent of globalization, there has been a significant transformation in the area of human resource management. This necessitates organizations promoting a competent workforce to gain a competitive advantage in the industrial world. Despite the evolution in human resource management, companies are yet to realize their full potential due to resistance from employees. The study, therefore, underscores the importance of integrating HR analytics into performance management systems, emphasizing its role in driving data-driven decision-making, fostering fairness in appraisals, and supporting strategic workforce management. This study, therefore, explores the impact of HR analytics on employee performance from the perspectives of HR managers and professionals, focusing on five core performance indicators: Work Efficiency (WE), Employee Productivity (EP), Project Completion Rates (PCR), Quality of Work (QW), and Employee Team Collaboration (ETC). Utilizing survey responses from 150 HR professionals across various industries, the research employs correlation and regression analyses to assess the relationship between HR analytics and employee performance outcomes. The study uses structural equation modeling to examine the mediating relationship between human resource analytics, motivation, and employee performance. The findings reveal a strong positive correlation between HR analytics and enhanced employee performance metrics. HR analytics have a positive influence on performance management, talent acquisition, employee engagement, and team collaboration while also contributing to timely project completion and overall productivity improvements. Furthermore, the results suggest that organizations leveraging HR analytics are better positioned to enhance employee performance and optimize HR activities, with the moderating effects of variables such as years of HR experience and company size playing significant roles. JEL Classification Codes: O15, M12, J24.
HR Analytics, Employee Performance, Work Efficiency, Employee Productivity, Project Completion, Team Collaboration, Performance Management
Copyright (c) 2025 Sindhuja A, Dunstan Rajkumar A (Author) http://creativecommons.org/licenses/by/4.0
PSYCHOLOGICAL CAPITAL AS A MODERATOR IN TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL CULTURE IN HEALTHCARE
The background of this study is based on the challenges faced by the hospital industry in improving employee productivity, primarily through effective leadership and a conducive organizational culture. However, the moderating role of psychological Capital in this relationship remains unclear, especially in healthcare. This study investigates the interplay between transformational leadership, organizational culture, psychological Capital, and employee productivity in the hospital industry. This study employs quantitative methods, specifically the Structural Equation Modeling (SEM) approach, using SmartPLS software. The research data were collected through a survey of employees in several large hospitals, with a sufficient number of respondents who were statistically representative. The study results indicate that organizational culture significantly mediates the relationship between transformational leadership and employee productivity. At the same time, psychological Capital does not play an essential role as a moderator in this relationship. These findings highlight the significant role of organizational culture as a crucial link between transformational leadership style and enhanced employee productivity. In practice, the results of this study provide recommendations for hospital management to strengthen transformational leadership development programs that foster a collaborative, innovative, and employee-involved organizational culture. The limitations of this study lie in the cross-sectional design used and the limited geographic and organizational context. We recommend conducting further research using a longitudinal approach and expanding the research context to enhance the generalizability of the findings. JEL Classification Codes: I19, M12, M54.
Copyright (c) 2025 Bambang Haryanto , Suryanto, Yetty Dwi Lestari , Kazi Musa (Author) http://creativecommons.org/licenses/by/4.0
ENHANCING EMPLOYABILITY OUTCOMES THROUGH AI TOOLS: A SEM-SPLS APPROACH WITH TAM AND SOFT SKILLS MEDIATION
There has been increased interest in understanding how AI is enhancing people’s ability to secure a good job lately, due to its rapid adoption in schools and workplaces. However, the relationships between how easy AI is to use and how valuable people think it is to its actual usefulness for getting a job are little studied. It examines the relationship between the usability of AI tools, their practical value, and their impact on employability, where soft skills act as a bridge between them. It studies the relationship between factors using Structural Equation Modeling and Partial Least Squares (SEM-PLS), exploring data from 429 users of learning environments. The study highlights significant relationships between constructs that are statistically significant, utilizing the Technology Acceptance Model (TAM). The findings show that the perceived usefulness of AI tools explains nearly a fifth of the changes in soft skills (18.1%) and close to a fifth of the improvements in employability outcomes (19%). In the same way, how easy a technology is to use (AI_EU_TAM) is essential for developing soft skills (β = 0.374, p = 0.000) and for getting a job (β = 0.246, p = 0.000). Having strong soft skills is very important for employment since it affects employability by 0.504 points (p = 0.000). Mediation confirms that soft skills help explain 56.1% of the relationship between AI_PU_TAM and EM and 76.8% of the relationship between AI_EU_TAM and EM. The results offer a unique perspective, demonstrating that the use of AI tools facilitates the development of new skills that support employability, which can inform future studies on online education and employment preparation. JEL Classification Codes: I21, J24, O33.
AI Tool Usability, AI (PU_TAM) AI(EU_TAM), Soft Skills, AI Strategy for Employability, SEM
Copyright (c) 2025 Ahmed Alabri , Boumedyen Shannaq (Author) http://creativecommons.org/licenses/by/4.0
AGRIPRENEURIAL INTENTIONS AMONG BUSINESS STUDENTS: THE ROLE OF TEACHERS’ ENTREPRENEURIAL LEADERSHIP, CREATIVITY, AND SELF-EFFICACY
Agripreneurship has received increased attention in recent years as a solution to youth unemployment and rural development, particularly in regions like Nagaland, where agriculture plays a significant role in the economy. Despite the incorporation of entrepreneurship education in the academic curriculum, its influence on the students remains unclear. This study examines the effect of Teachers' Entrepreneurial Leadership, along with Students' Creativity and Self-Efficacy, on agripreneurial Intention among business studies students in Nagaland. The study employed a simple random sampling method to collect primary data using structured questionnaires from 250 students enrolled in BBA and MBA programs from the five institutions offering business studies courses in Nagaland. Statistical tools, such as Cronbach's alpha reliability test, Correlation, and Regression analysis, were employed to analyze the collected data. The study findings indicate a positive and significant correlation between Agripreneurial Intention and Teachers’ Entrepreneurial Leadership (r = 0.338), Creativity (r = 0.368), and Self-efficacy (r = 0.376), with p-values < 0.01. Regression analysis showed that the model explained 21.4% of the variance in Agripreneurial Intention (R² = 0.214), with a statistically significant value model (F = 22.365, p < 0.01). Self-efficacy emerged as the strongest contributor (β = 0.419), followed by Teachers’ Entrepreneurial Leadership (β = 0.372) and Creativity (β = 0.247). The study concludes that although business students in Nagaland generally exhibit a positive intention towards agripreneurship, not all the relevant factors influencing agripreneurial Intention were captured. JEL Classification Codes: Q0, Q130, Q190.
Agripreneurship, Agripreneurial Intention, Agripreneur, Creativity, Self-Efficacy, Teachers’ Entrepreneurial Leadership
Copyright (c) 2025 Kelhoukhrietuo Nagi, Dhrubajyoti Bordoloi, Perumalraja Ramalingam, Mani Ramasamy, Haithonlo Kath (Author) http://creativecommons.org/licenses/by/4.0
EFFECT OF GREEN MARKETING MIX ON GREEN CUSTOMER SATISFACTION AND LOYALTY IN KATHMANDU VALLEY
In recent years, sustainability has become a key factor in determining customer satisfaction and loyalty. In real terms, customers have demonstrated a favorable willingness to pay for sustainable solutions, including eco-friendly and eco-efficient goods and services. So, this research examines the impact of the green marketing mix on customer satisfaction and loyalty. This study also investigates the mediating effect of green customer satisfaction on customer loyalty. The study employed a quantitative research design and collected primary data through a structured questionnaire using a purposive sampling method from 340 green marketing customers in the Kathmandu Valley. The raw data were imported into the Statistical Package for the Social Sciences software to present demographic status and examine the internal factor structure reliability using exploratory factor analysis. Next, a measurement model and structural equation model were used to convert information into comprehensive knowledge by the Analysis of Moment Structure software. The results show that green marketing mix components are significant in predicting green customer satisfaction (H4: β = 0.146, p < 0.05) but are insignificant in predicting green customer loyalty (H5: β = 0.002, p > 0.05). However, the research also reveals a significant mediating effect of green customer satisfaction on loyalty (H6: β = 0.205, p < 0.05). The direct impact of green product value, price, and social media information is momentous in the green marketing mix. Incorporating a green marketing mix approach into a business's overall marketing plan can impressively benefit environmentally conscious enterprises in the Kathmandu Valley by ensuring their customers remain loyal and satisfied. JEL Classification Codes: M31, Q56, M14.
Green Customer Satisfaction, Green Customer Loyalty, Green Marketing Mix, Social Media
Copyright (c) 2025 Gunja Kumari Sah, Ghanshyam Prasad Shah (Author) http://creativecommons.org/licenses/by/4.0
CONSUMERS’ ATTITUDE TOWARD AI-DRIVEN E-COMMERCE ADOPTION IN BANGLADESH: AN EXTENSION OF PLANNED BEHAVIOR
In recent years, the online shopping sector in Bangladesh has witnessed a tremendous transition driven by technological advancements and changing consumer habits. Artificial intelligence (AI) technologies, including chatbots, AI-enhanced Personalization, and intelligent recommendations, have further developed this sector. However, research indicates that many consumers in Bangladesh still favor offline shopping. This situation highlights the necessity of identifying the factors affecting consumers' AI-driven online shopping behavior. Therefore, this study employs an extended Theory of Planned Behavior (TPB) framework to investigate the factors determining consumer preferences for AI-enabled e-commerce platforms in Bangladesh. Data was gathered using a stratified random sampling method from 384 online shoppers in Rajshahi City Corporation. Structural Equation Modeling (SEM) assessed the affinities between the key variables. The findings reveal that consumers' perceptions of promotional discounts and perceived behavioral control significantly influenced their attitudes toward AI-driven online shopping. Factors such as promotional discounts, perceived benefits, and AI-based Personalization notably influence consumers' purchase intentions. These results underscore the importance of competitive pricing strategies, value-added services, and personalized experiences in encouraging consumer adoption of AI-powered e-commerce platforms, providing valuable insights for improving the online shopping environment nationwide. This research offers actionable strategies for online retailers, suggesting that prioritizing AI integration, promotional offers, and tailored customer experiences can better position e-commerce businesses to meet evolving consumer expectations and sustain long-term market growth in Bangladesh's competitive retail landscape. JEL Classification Codes: O33, L81, M31, M37, D12, D91.
Technological adoption, E-commerce, AI-based Personalization, Marketing strategy, Consumer behavior, Theory of planned behavior
Copyright (c) 2025 Sanjida Nourin, Md. Ashiqur Rahman, Md. Elias Hossain, Md. Hafiz Iqbal Iqbal http://creativecommons.org/licenses/by/4.0
REVISITING THE SOCIOECONOMIC DIMENSIONS OF POVERTY IN NEPAL: A LOGISTIC REGRESSION ANALYSIS
Poverty, a multifaceted concept influenced by several socioeconomic factors, is not only an outcome of individual destiny but also socioeconomically created by severe deprivation of basic needs. Individuals could escape poverty and enhance the quality of life through the government’s ample policy interventions. This study examines socioeconomic determinants of poverty in Nepal from multidimensional perspectives. Using household survey data—9600 households—from Nepal Living Standards Survey IV 2022/23, this study applied binary logistic regression analysis. Considering approximately 18% of poor and 82% of nonpoor households, the results revealed the poverty status of households could not be significantly influenced by demographic factors, such as age, gender, and marital status. Rather, poverty status might be influenced by family size, residential status, remittance, nonfarm or side business, agricultural landholdings and livestock, access to electricity, better health and road infrastructure, dwelling status, and preference for cooking fuel. Thus, it is observed that the households may fall into poverty due to higher family dependency, urban residency, agro-landholdings and livestock, firewood as cooking food, availability of the dwelling, and larger family size with the remittance—and that they would walk away from poverty thanks to remittance, family business, electricity, adequate road, and health facilities. This study's findings suggest that nonfarm businesses, less agricultural dependence strategies and programs, and the promotion of physical and social overheads are crucial for achieving Nepal's sustainable development goals by reducing multidimensional poverty. JEL Classification Codes: C55, I32, R20, R28.
Household Poverty, Logit, Determinants of Poverty, Infrastructure, Nonfarm Business
Copyright (c) 2025 Ram Prasad Gajurel , Anil Niroula , Dil Nath Dangal , Tanka Mani Poudel , Kul Prasad Lamichhane http://creativecommons.org/licenses/by/4.0
ROLE OF WORK ATTITUDES AND ORGANIZATIONAL PERFORMANCE OF PUBLIC FINANCIAL INSTITUTIONS IN NEPALESE CONTEXT
The working attitude plays a pivotal role in the performance of employees in Nepalese public sector financial institutions because the environment in Nepal is hostile. Thus, the main issue of this article is to evaluate the relationship between work attitude and organizational performance. Work attitude is proxied by organizational commitment, organizational citizenship behaviour, and job involvement. This study aimed to explore the relationship between work attitudes and organizational performance. Two thousand two hundred fifty-one officer-level employees of Nepalese public financial institutions were the population. Among them, 310 is the sample size. Officer-level employees are the prominent ones who evaluate the attitude of the employees. Thus, the officer-level employees are considered as the population, and they are selected purposively. Therefore, the purposive sampling strategy is adopted to select the sample. CR, AVE, and MSE are used to test the reliability and validity. Path analysis tests the impact of organizational commitment, organizational citizenship behavior, and job involvement on organizational performance. The result unveiled that organizational commitment, organizational citizenship behavior, and job involvement have a positive and significant impact on organizational performance in Nepal's public financial institutions. Modifications in organizational commitment, organizational citizenship behavior, and job involvement policies can leverage organizational performance in Nepalese public financial institutions. The study provides insights into the work attitude of public sector financial institutions and helps to frame policy. Similarly, it is a new issue in Nepal and provides insights and new literature in the academic sector of Nepal. JEL Classification Codes: C12, G20, M00.
Work Attitudes, Organizational Commitment, Organizational Citizenship Behavior, Job Involvement, Organizational Performance, Nepalese Public Financial Institutions
Copyright (c) 2025 Dhruba Lal Pandey , Nischal Risal , Bhupindra Jung Basnet http://creativecommons.org/licenses/by/4.0
BRIDGING TRADITION AND INNOVATION: THE ROLE OF PINGXIANG NUO MASKS IN ANIMATION CHARACTER DESIGN
The lack of integration and cultural representation in Pingxiang Nuo masks can reduce the aesthetic appeal of the audience, which is a challenge for the industry. The dysconnectivity of the audience with no emotions toward Pingxiang Nuo mask characters is problematic for the industry on a large scale. The purpose of this research is to measure the impact of Pingxiang Nuo mask funny role and positive supporting role on cultural expressiveness with mediating impact of artist qualification. The study is designed to provide comprehensive insight into contributing more value to the culture's expressiveness. This study used a purposive sampling method to collect the data. This method was significant for sampling as students, teachers, professionals and audience of art design was population. A sample of 325 individuals, including students, teachers, professionals, and art design audiences, was collected. Smart PLS 4 was used for conducting statistical analysis with partial least square–structural equation modeling (PLS-SEM). The findings of this research contribute to the literature that the impact of Pingxiang Nuo masks funny role and a positive supporting role on cultural expressiveness is accepted. The study also confirmed that the effect of the Pingxiang Nuo influences the mediating role of artist qualification mask funny role and the positive supporting role of cultural expressiveness. The study asserts that the qualification of the artist is essential and significantly contributes to cultural expressiveness with the help of Pingxiang Nuo masks. In China, it is required to improve the cultural expressiveness with the help of Pingxiang Nuo mask that is required for cultural and historical representations. JEL Classification Codes: C10, C81, C87, C12.
Artist Qualification, Cultural Expressiveness, Pingxiang Nuo Masks, Funny Role, Positive Supporting Role
Copyright (c) 2025 Nian You Zhu , Shafilla Binti Subri , Mohd Khairulnizam Bin Ramlie , Huan Zhou , Pei Yao Li http://creativecommons.org/licenses/by/4.0
THE INTERPLAY OF INVESTOR PSYCHOLOGY, ACCOUNTING INFORMATION, AND FINTECH IN SHAPING INVESTMENT DECISIONS: EVIDENCE FROM OMAN
The rapid economic revolution in Oman over the recent years has flickered an increased awareness of behavioral finance, investment tactics, and financial know-how. Traditional finance theories often overlook the role of biases and heuristics in investment decisions, particularly in developing markets like Oman, where financial literacy and technological adoption are still evolving. The primary goal of this study is to investigate the impact of investors’ psychology, accounting information, and fintech exposure on investment decisions among individuals in Oman. The study focuses on evaluating how these factors impact the investment interest and decision-making processes among Omani individuals, particularly examining the mediating role of investment interest in these relationships. A quantitative research approach was adopted, utilizing a structured questionnaire distributed among Omani individuals. Data was collected from 504 respondents to analyze their investment psychology, access to accounting information, and level of fintech adoption. The survey-based methodology enabled a comprehensive examination of the relationships between these factors and investment decision-making. The study found that investor psychology enhances investment interest, which further influences investment decisions positively. The results of this study show a positive impact of available information on investment interest and investment decisions. Additionally, exposure to fintech platforms enables more informed decision-making. The findings of this study suggest that investor psychology, accounting information, and fintech exposure significantly shape investment decisions by enhancing investment interest and facilitating better decision-making among individuals in Oman. JEL Classification Codes: G41.
Investor Psychology, Accounting Information, FINTECH, Investment Decisions, Behavioral Finance, Oman, Investment Interest, Economic Diversification
Copyright (c) 2025 Mohamed Zaheeruddin , Suneel Kumar http://creativecommons.org/licenses/by/4.0
USAGE OF ADDITIVE MANUFACTURING IN THE AUTOMOTIVE INDUSTRY: A REVIEW
Additive manufacturing (AM), commonly known as 3D printing, is an emerging technology with immense potential across various industries, particularly in the automotive sector. It involves the layer-by-layer fabrication of parts by gradually depositing material, distinguishing itself from traditional manufacturing through various ways, including design flexibility, reduced material wastage, shorter lead time, and the absence of tooling requirements. It is still in its nascent phase, and several drawbacks, such as a lack of mechanical strength, limited material availability, and poor surface finish, still hinder its integration into the mainstream production workflow. As a result, further exploration is required to harness its potential along with traditional methods. The automotive sector is long known for its adoption of cutting-edge technologies. Due to the vast potential of AM, the automotive industry is actively trying to incorporate additive manufacturing into mainstream production processes. Consequently, the automotive industry continuously explores ways to enhance this process for seamless integration into product development. However, research elucidating different additive manufacturing processes used within the automotive industry, such as stereolithography (SLA), fused deposition modeling (FDM), and selective laser sintering (SLS), is limited. This paper aims to illuminate various additive manufacturing processes used by automotive companies worldwide. In addition to exploring different processes, the study delves into the advantages and limitations of additive manufacturing, contributing to a comprehensive understanding of its application in the automotive manufacturing landscape. JEL Classification Codes: Y90.
Additive Manufacturing, Automotive Industry, 3D Printing, Metal Additive Manufacturing, Automobile.
Copyright (c) 2023 Abusaleh Md Nayeem, Mir Md Nasim Hossain