Business Analysis

The aim of this study was to explore the factors influencing the ethnocentric tendencies to Tanzanian consumers towards purchasing domestic anti-malarial remedies. A case research design was adopted which helped to discover ideas and insights underlying consumers' evaluation of anti-malarial remedies as far as consumer ethnocentrism was concerned. Purposive sampling was used to select 9 participants in this study. In this study, it was found out that the ethnocentric tendencies of Tanzanian consumers toward purchasing the domestic anti-malarial remedies were influenced by availability, affordability, quality and days of dosage of the anti-malarial remedies. The findings of this study were expected to provide health professional bodies with knowledge about ethnocentric tendencies of Tanzanian consumers towards purchasing domestic anti-malarial remedies. This would help them to boost the standard of the different domestic medical products and hence encourage Tanzanians to value their domestically produced anti-malarial remedies and other home produced products.

Seiring dengan pesatnya perkembangan teknologi, cara kita menyimpan dan mengelola data telah berubah drastis, dari penggunaan komputer pribadi beralih ke layanan komputasi awan. Transformasi ini, sering disebut sebagai revolusi cloud computing, memungkinkan kita mengakses data dari mana saja. Namun, di balik kemudahannya, ada satu hal yang menjadi penentu utama: keamanan. Artikel ini membahas bagaimana prinsip-prinsip dasar keamanan yang telah lama ada di dunia jaringan komputer, seperti Confidentiality, Integrity, dan Availability (CIA), menjadi pondasi yang sangat penting bagi keberhasilan cloud computing. Dengan mengadaptasi dan memperkuat konsep-konsep ini pada skala yang jauh lebih besar, penyedia layanan awan mampu melindungi data pengguna dari berbagai ancaman. Pada intinya, keamanan jaringan bukan hanya pelengkap, melainkan pilar utama yang menjadikan cloud computing sebagai solusi yang dapat diandalkan dan tepercaya. Tanpa penerapan yang kuat dari prinsipprinsip ini, revolusi awan tidak akan pernah bisa terjadi.

Cilj rada bio je utvrditi ekonomsku efikasnost proizvodnje breskve i nektarine u odabranom poljoprivrednom gospodarstvu koje se nalazi u naselju Smilčić na području grada Benkovca u Zadarskoj županiji. Na temelju podataka prikupljenih anketiranjem i poslovne dokumentacije gospodarstva izrađena je kalkulacija pokrića varijabilnih troškova za 2007. i 2008. godinu. Kalkulacijom utvrđeni troškovi i prihodi predstavljali su podlogu za izračunavanje relevantnih ekonomskih veličina i pokazatelja. Ukupna površina voćnjaka breskve i nektarine je 6,5 ha, od čega je 6 ha rodni, a 0,5 ha mladi voćnjak. U 2007. godini poljoprivredno gospodarstvo ostvarilo je dohodak u iznosu od 121.421,00 kn, a u 2008. godini u iznosu od 192.105,00 kn. Vrijednosti ekonomskih pokazatelja proizvodnosti rada, ekonomičnosti i rentabilnosti pokazuju da je proizvodnja breskve i nektarine u analiziranom gospodarstvu bila ekonomski efikasna tijekom dvogodišnjeg razdoblja.

Merupakan laporan yang berisi informasi keuangan sebuah organisasi. Laporan keuangan yang diterbitkan oleh perusahaan merupakan hasil proses akuntansi yang dimaksudkan sebagai sarana mengkomunikasikan informasi keuangan terutama kepada pihak eksternal.

Hybrid project approaches that integrate both predictive and agile methods demand successful cross-functional teamwork to deliver successful project outcomes. The research explores how business analysis standards such as the BABOK Guide and the PMI Guide to Business Analysis help improve team collaboration in hybrid project environments. The systematic literature review in the study examines the role BA standards play in supporting stakeholder alignment and shared understanding while bridging communication gaps between technical and non-technical team members. The research indicates that BABOK enhances stakeholders' ability to collaborate while the PMI Guide offers a strategic approach to integrate business analysis with overall project objectives. Business Analysis standards improve project results and teamwork effectiveness even though challenges like resistance to change and tool adaptability remain in agile environments. The study delivers practical recommendations for organizations aiming to boost team coordination and communication in hybrid project environments by utilizing structured business analysis methods.

The financial performance of commercial banks is intricately linked to the macroeconomic environment in which they operate. In Zimbabwe, a country characterized by economic volatility, hyperinflation, and fluctuating exchange rates, understanding the role of macroeconomic factors in shaping bank performance is critical. Therefore, this study investigates the extent to which key macroeconomic variables influence the profitability, stability, and overall financial health of commercial banks. Using a General Moments Methods (GMM) approach the study reveal that macroeconomic instability, particularly high inflation and volatile exchange rates, significantly impacts bank profitability and asset quality. Conversely, periods of economic growth and stable monetary policies are associated with improved financial performance. The study also highlights the resilience of Zimbabwean banks in navigating economic challenges, underscoring the importance of adaptive strategies and robust risk management practices. This research contributes to the broader discourse on the interplay between macroeconomic conditions and banking performance, offering valuable insights for policymakers, bank managers, and financial analysts. Therefore, the study recommends that government of Zimbabwe should address economic problems facing the entire economy. The poor macroeconomic instability facing the country also weighs down heavily to the banking sector. Due because of the poor economic environment and perceived risk tied to the country, local commercial banks are facing significant challenges to attract fresh capital from the international market.

Cybersecurity  and  data  integrity  have  become  central  to  financial  stability  as institutions  increasingly  depend  on  digital  infrastructures.  Cyber  incidents  such  as data breaches, payment disruptions, and manipulation of trading systems generate not only direct financial losses but also systemic contagion, reputational harm, and loss of consumer  trust.  This  review  evaluates  organizational,  governance,  and  compliance models  designed  to  mitigate  such  risks,  highlighting  cybersecurity  as  a  structural determinant  of  resilience  in  modern  financial  systems.  The  study  adhered  to  the Preferred  Reporting  Items  for  Systematic  Reviews  and  Meta-Analyses  (PRISMA) guidelines.  A  comprehensive  database  search  initially  identified  1,486  records,  of which 127 met inclusion criteria after screening and quality assessment. These studies covered    domains    including    enterprise    risk    management    (ERM),    board-level accountability,  incident  response  strategies,  regulatory  frameworks,  and  cyber insurance.  Together,  they  accounted  for  more than  24,000  citations,  reflecting  the scholarly and policy relevance of this research area. Findings revealed five key themes. First, cyber incidents consistently disrupt liquidity and settlements, triggering systemic ripple effects. Second, case studies such as the Bangladesh Bank SWIFT attack and the Capital  One  breach  illustrate  vulnerabilities  in  governance  and  third-party  reliance. Third, breaches of data integrity significantly damage consumer trust and institutional reputation,  often  persisting  beyond  financial  recovery.  Finally,  regulatory  and compliance  models,  including  GDPR,  Dodd-Frank,  and  TIBER-EU,  enhanced transparency,    accountability,    and    systemic    learning    when    embedded    into organizational  culture.  In  conclusion,  cybersecurity  and  data  integrity  represent systemic  imperatives.  Integrated  approaches  combining  governance,  compliance, resilience  planning,  and  risk  transfer  are  vital  to  securing  financial  stability  in  the digital era

Purpose: To facilitate the design of viable business models by proposing a novel business model design framework for viability.  Design: A design science research method is adopted to develop a business model design framework for viability. The business model design framework for viability is demonstrated by using it to design a business model for an energy enterprise. The aforementioned framework is validated in theory by using expert opinion.  Findings: It is difficult to design viable business models because of the changing market conditions, and competing interests of stakeholders in a business ecosystem setting. Although the literature on business models provides guidance on designing viable business models, the languages (business model ontologies) used to design business models largely ignore such guidelines. Therefore, we propose a business model design framework for viability to overcome the identified shortcomings. The theoretical validation of the business model design fr...

Predictive machine learning (ML) and Artificial Intelligence (AI) have become revolutionary in healthcare and have the potential to identify diseases early, create individualised interventions, optimise operations, and increase health equity. The outlined paper analyses the history of predictive ML in healthcare, its main applications along with ethical implications of using it. Based on peer-reviewed sources and practical applications, it summarizes the perspective of predictive ML as the factor to improve the quality of life of individuals and populations and define the challenges that have to be overcome to lead to sustainable adoption.

This paper proposes a methodology for business process analysis, conceived in the context of business process (BP) innovation. The proposal, part of a more encompassing methodology referred to as EasInnova, addresses business process analysis as a knowledge management project. It is based on the progressive construction of a knowledge base about the business organization and, specifically, the process to be innovated. The method has been conceived to be easily adopted by business people without knowledge management experience, keeping them at the centre of the business analysis and, eventually, the application software development. After a brief description of the EasInnova methodology, the paper focuses on the acquisition and management of knowledge about the structural (avoiding the behavioural) aspects of the BP to be transformed, and the construction of the corresponding models. The method is characterised by a progressive approach. It consists in the production of a sequence of six different knowledge artefacts that go from more intuitive, and easy to be managed, plain text descriptions to a more structured semantic table, to a diagrammatic representation. The final knowledge artefact is represented by a BP ontology, i.e., a formal representation of the knowledge about the BP and is operating scenario.

تناول هذا البحث تأثير متطلبات تقنية البيانات الضخمة(متطلبات ادارية، متطلبات تكنولوجية، متطلبات بشرية) كمتغير مستقل، وذكاء الاعمال كمتغير وسيط،، وأخيرا البراعة التنظيمية(الاستكشاف والاستغلال) كمتغير تابع. وذلك بالتطبيق على البنوك التجارية بالقاهرة الكبرى، وقد تم الاعتماد على جميع العاملين بالنبوك التجارية (قطاع عام، و قطاع خاص) كوحدة للمعاينة. وهدف البحث الى التعرف على مدى تأثير متطلبات تقنية البيانات الضخمة على ذكاء الاعمال، والتعرف على مدى تأثير ذكاء الاعمال على البراعة التنظيمية، والتعرف على مدى تأثير متطلبات تقنية البيانات الضخمة على البراعة التنظيمية في ضوء ذكاء الاعمال كمتغير وسيط ، وأمكن تجميع (337) قائمة استقصاء صالحة للتحليل الإحصائي. وأوضحت نتائج التحليل الإحصائي مجموعة من النتائج أهمها، ان هناك تأثير إيجابي مباشر لمتطلبات تقنية البيانات الضخمة على ذكاء الاعمال، وأن متطلبات تقنية البيانات الضخمة تؤثر تأثيرا إيجابيا مباشرا وغير مباشر على البراعة التنظيمية، وان ذكاء الاعمال يتوسط جزئيا هذه العلاقة، كما اشارت النتائج الى وجود تأثير إيجابي مباشر لذكاء الاعمال على البراعة التنظيمية.

A reliable report on the company's financial situation can be obtained by analyzing costs, revenues, profit margin and the development of net profit. To study this information, we use a range of indicators from the financial analysis environment. The financial analysis results are interpreted and put into business practice by the accounting units. The basic information sources used in financial analysis are the financial statements of business companies. The article aims to point out the development of revenues, the total net profit of grain growers in the time horizon 2014-2022, as well as the profit margin of the industry for the period 2014-2022. The subject of the analysis was agricultural enterprises, from which we selected one accounting unit that operates in the agriculture sector. Within the industry, they focused our attention on the segment of cereal growers in Slovakia in the time horizon 2014-2022; the mentioned period is interesting because the COVID-19 pandemic and the war in Ukraine marked it. We presented the analysis results in the final part of the article.

This study examines the impact of the real sector on Nigeria's economic development, utilising data from 100 respondents representing diverse demographics and professions. A structured questionnaire assessed perceptions on the sector's role, challenges, and policy environment. Descriptive and inferential statistical tools, including chi-square tests and mean score analysis, were employed. Findings reveal widespread agreement on the sector's contribution to GDP, employment, poverty reduction, and its potential to drive sustainable development. However, significant challenges such as inadequate access to finance, policy inefficiencies, skills shortages, and corruption undermine performance. Mean scores and chi-square tests confirm the statistical significance of these concerns. The study recommends financial inclusion reforms, skills development programs, stronger anticorruption mechanisms, and enhanced infrastructure and policy frameworks to unlock the sector's full potential. The results underscore the need for multi-stakeholder collaboration to transform Nigeria's real sector into a robust engine of inclusive economic growth.

Boston Consulting Group Matrix is the most popular methodological tool for analysing corporate portfolios. However, the method of using the Matrix has been frequently criticised, and the peak of popularity of this tool has passed. The purpose of this study is to find new areas of application for the Boston Consulting Group Matrix in the economic analysis of entrepreneurial activity. The following research methods were used: monographic, dialectical, abstract-logical, graphic, and tabular. It is shown that the use of the conventional BCG Matrix method is limited due to the ambiguity of conceptual foundations, methodological problems, and lack of complete information about the activities of competitors. The study proved that inaccuracies in the analysis of the market growth rate and the relative share of individual entities in it allow accurately assessing business prospects in this area. Methodological and applied issues arising when a company evaluates its market share of certain products are considered. A modification of the BCG Matrix is proposed, which distributes the assortment units of the analysed business entity according to certain profit growth reserves. Depending on the objects of a particular analysis, grouping in the modified matrix can be carried out according to individual types of products (goods, works, services) or by groups of buyers (consumers). The main problems with application of the BCG Matrix were clarified and systematised. Solutions for certain shortcomings of the conventional BCG Matrix were found, namely regarding the method for calculating the indicators it holds. A modification of the BCG Matrix is proposed, which classifies types of products (goods, works, services) by prospective profit reserves and changes in their share in the company's profit structure. A similar matrix is designed to classify buyers of goods or consumers of a company's services. The study figured out the place of the proposed BCG Matrix modification in economic analysis. The proposed variations of BCG Matrix have an advantage over the classical version, since they are based on internal analysis of only one subject of activity, and not on evaluating the potential of competitors. The developed modification of the analysis method can be integrated into the system of comprehensive economic analysis of any company. The results of the analysis using modified BCG Matrix can be used in financial strategic planning and marketing strategy development, specifically when planning advertising campaigns

Boston Consulting Group Matrix is the most popular methodological tool for analysing corporate portfolios. However, the method of using the Matrix has been frequently criticised, and the peak of popularity of this tool has passed. The purpose of this study is to find new areas of application for the Boston Consulting Group Matrix in the economic analysis of entrepreneurial activity. The following research methods were used: monographic, dialectical, abstract-logical, graphic, and tabular. It is shown that the use of the conventional BCG Matrix method is limited due to the ambiguity of conceptual foundations, methodological problems, and lack of complete information about the activities of competitors. The study proved that inaccuracies in the analysis of the market growth rate and the relative share of individual entities in it allow accurately assessing business prospects in this area. Methodological and applied issues arising when a company evaluates its market share of certain pr...

The National Payments Corporation of India (NPCI) has invested a sizable amount of money in the country's massive payment infrastructure in an effort to enhance the user experience. However, in order for investments to be profitable, NPCI must guarantee the ongoing use of technological solutions and post-adoptive behaviors like continuance and recommendation intention. The impact of cognitive factors (i.e. Performance expectancy, effort expectancy, social influences, facilitating conditions; personal innovativeness) and affective factors (such as satisfaction) on conative factors (such as continuation and recommendation intention) in the perspective of UPI applications (apps) was investigated using the UTAUT model. Partial Least Square Structural Equation Modeling when applied on 651 users (PLS-SEM) showed that satisfaction had a direct impact on continuation intentions, which in turn had an impact on recommendations intentions. It was discovered that all cognitive factors, including performance expectations, effort expectations, and facilitating conditions, have an impact on satisfaction. According to the study, adding a significant individual difference variable-personal innovativeness with regard to information technology-would aid in our understanding of the role that these factors play in the development of continuous intention. It further examines the influence of trust and security, and the pace of innovation on continued intentions. Through the mediating function of user satisfaction, it also looked at the impact of performance expectancy, effort expectancy, social influence, facilitating variable, and personal innovativeness on the continuance intentions of the UPI system. All factors have been shown to be significant. Future researchers will find it extremely helpful that the study used a validated instrument to better understand user adherence and referral intentions. Therefore, this study adds to the limited body of knowledge in the payment industry literature by examining how users perceive UPI apps and post-adoption behaviors.

The aim of the research was to examine the effect of integrated marketing communicationson brand equity at authorized automotive companies in Indonesia. In this research, the integrated marketing communicationsconsist ofthe dimensions are personal communications,advertising, sales promotions, publicity & purel, instructional material, and corporate design. Meanwhile, the brand equity consist of the dimensions areband awareness, brand loyalty, perceived quality, andbrand association.Research methods used for this research were descriptive analysis which was usedfor qualitative variable, andverificative analysis consisted of hypothesis test byusing statistical tests for causalities things. The analytical tool that being used is descriptive analysis for variables that are qualitative and verificative as hypothesismeasurement by using statistic test analysis tools name structural equation model with Lisrel. The analytical units consist of the customers as new car buyers of the automotiv...

While GDP is increasingly criticized for failing to reflect environmental externalities, this article sheds light on a lesser-known contributor to that flaw: the role of accounting standards in shaping GDP figures.
Specifically, IAS 37, which governs the recognition of provisions and contingent liabilities, leads to a systematic underestimation of environmental costs in financial statements. Since these costs are typically recognized after EBITDA or Gross Operating Surplus (GOS) a core component of GDP in the income approach—they are excluded from macroeconomic evaluation.
Worse still, environmental contingent liabilities that are deemed “uncertain” are rarely recorded, despite being structural and directly linked to production activities.
This paper proposes a targeted reform of IAS 37, centered on:
Recognizing environmental provisions earlier, before EBITDA;
Loosening probability thresholds for recognizing environmental contingencies;
Improving coordination between financial and national accounting systems.

Research on green products has been extensively developed recently but there is less that is known with respect to consumer perception toward those products especially in emerging markets. The cross-cultural studies have indicated a significant degree of differences between and within these markets, a fact that is expected to provide unique insights for other established theories. This study therefore aimed at examining the consumer perceptions and intentions in buying green food products, with a case of Tanzania (one of the fastest emerging markets of Africa). Quantitative data were collected in a crosssectional manner, using a well-structured questionnaire with a sample of 399 respondents. Study findings reveal that consumers' intention to buy is highly influenced by their health benefit perceptions on green food products. Food quality and its safety were also found to be good predictors of consumers' buying intention that affect it positively contrary to price which influenced the same negatively.

Business has become an inevitable part of human living. In era of globalization business is the most widely used term which was derived from the word busy. Business typically means being occupied with any occupation to produce, purchase, sell or serve society in order to make a earn of living. It is being estimated that the evolution of Business started in 1500 AD, few historiographers claim business is 3000 years old. No matter how old business is, with change of time business model, types and structure have been improvised across globe. Today’s dynamic business world comprise of multiple business structures to meet unique demand of societies. Bangladesh has no exception to that. Several business structures have been adopted by the people of this subcontinent. This article talks about different business structure of today’s business world and their benefits. Reader knowledge will be enhanced further about different business structures.

Ce document propose un guide détaillé des méthodologies statistiques de base pour l’analyse des questionnaires dans les projets de fin d’études (PFE) en économie, gestion, marketing, finance et logistique. Face au constat que de nombreux étudiants banalisent la conception et le traitement des questionnaires, ce qui compromet la rigueur et la validité de leurs analyses, ce guide vise à fournir des outils pratiques pour améliorer leurs compétences. Il couvre les étapes clés collecte, organisation et analyse des données (descriptive, comparative, prédictive) avec des définitions claires, des exemples concrets appliqués à chaque spécialité et des recommandations éthiques. L’objectif est de permettre aux étudiants de produire des recherches robustes, pertinentes et alignées sur les standards académiques et professionnels.

Even today, it is a fairly common argument in business-to-business companies, especially in traditional industrial companies, that social media is only useful in the business-to-consumer sector. The perceived challenges, opportunities and social media use cases in business-to-business sector have received little attention in the literature. Therefore, this paper focuses on bridging this gap with a survey of social media use cases, opportunities and challenges in industrial business-to-business companies. The study also examines the essential differences between business-to-consumer and businessto-business in these respects. The paper starts by defining social media and Web 2.0, and then characterizes social media in business, and social media in business-to-business. Finally, we present and analyze the results of our empirical survey of 125 business-to-business companies in the Finnish technology industry sector. This paper suggests that there is a significant gap between the perceived potential of social media and social media use with customers and partners in business-to-business companies, and identifies potentially effective ways to reduce the gap.

The paper presents a process algebraic approach to formal specification and verification of social networks. They are described using the Calculus of Communicating Systems and we reason and verify such formal systems by using directed model checking, which uses AI-inspired heuristic search strategies in order to improve model checking techniques.

Sistem informasi transaksi minimarket berperan penting dalam meningkatkan efisiensi operasional, khususnya dalam pengelolaan transaksi, stok barang, dan pelaporan penjualan. Penelitian ini bertujuan untuk merancang basis data sistem transaksi minimarket dengan menerapkan pendekatan Database Life Cycle (DBLC) yang mencakup tahapan perencanaan, analisis, perancangan, implementasi, pengujian, dan pemeliharaan. Analisis kebutuhan dilakukan berdasarkan proses bisnis utama di minimarket, seperti transaksi penjualan, pengelolaan stok, dan pencatatan pembayaran. Perancangan sistem menggunakan Entity Relationship Diagram (ERD) sebagai model konseptual, kemudian dikonversi ke model logis dan fisik menggunakan DBMS MySQL. Hasil rancangan menunjukkan bahwa sistem database yang dibangun mampu mengotomatisasi transaksi, memperbarui data stok secara real-time, serta menghasilkan laporan yang akurat. Sistem ini diharapkan dapat meningkatkan efektivitas dan efisiensi operasional minimarket serta mendukung pengambilan keputusan bisnis yang lebih tepat berdasarkan data yang terintegrasi dan real-time.

Makalah ini membahas konsep struktur modal dan leverage sebagai elemen penting dalam manajemen keuangan perusahaan. Dibahas berbagai teori seperti Modigliani & Miller, Pecking Order Theory, Trade-Off Theory, Agency Theory, dan Market Timing Theory. Makalah juga menyajikan perhitungan rasio leverage, Weighted Average Cost of Capital (WACC), serta dampaknya terhadap risiko dan nilai perusahaan. Kajian ini dilengkapi dengan ilustrasi penerapan melalui studi kasus pada PT Unilever Indonesia Tbk. Tulisan ini ditujukan sebagai kontribusi akademik mahasiswa untuk memperkaya literatur dan praktik manajemen keuangan secara aplikatif.

Paper ini merupakan tugas Manajemen Keuangan yang ditulis oleh mahasiswa Program Studi Manajemen, UPN “Veteran” Jakarta. Paper ini juga tersedia dalam versi preprint di Zenodo dengan DOI resmi https://doi.org/10.5281/zenodo.15727788

Requirement elicitation is an important and critical phase in the software development lifecycle, but it is exposed to inefficiencies and human error as it is dependent on manual methods such as interviews, workshops, and document analysis [1-4]. With the growing complexity of modern systems and the increasing volume of unstructured data, there is a need for innovative solutions to address these challenges. This paper explores the use of Natural Language Processing (NLP) to automate some important aspects of the requirement elicitation process by using advanced NLP techniques, such as the Named Entity Recognition (NER) framework, which aims to extract relevant business requirements from various unstructured sources, including emails, transcripts, and documents. This automation improves the accuracy and traceability of the elicited requirements by reducing the manual effort required. This paper, by taking an example of a banking use case, demonstrates how this framework helped in not only reducing the time spent on the requirement elicitation significantly but also discovering a lot of undocumented yet important requirements. This paper also highlights the challenges and importance of human oversight with this framework in regulated industries. Finally, the paper concludes by providing future direction/guidance, including how AI systems can be integrated into the core ecosystem and help with interactive requirement elicitation.

This empirical study, conducted with a sample size of 180 respondents in selected organizations using a purposive sampling technique to target those known for advanced AI adoption, delved into the impact of AI-driven management on nextgeneration practices. In a rapidly evolving AI landscape, organizations integrated AI into management to optimize decision-making. Our mixed-methods approach, which included linear regression and exploratory factor analysis, revealed that AI significantly enhanced the accuracy of strategic decision-making and operational productivity. Furthermore, it played a pivotal role in fostering employee engagement, thereby promoting a collaborative work environment. This research, based on a purposive sample of 180 respondents in selected organizations, underscored AI's transformative role in management, offering valuable insights for next-generation strategies and guiding future investigations in AI-driven management to enhance strategic decisionmaking.

Digital transformation is reshaping all sectors with the rapid emergence of new technologies that have garnered significant attention in recent years, and the accounting profession is no exception to this paradigm shift. The profession, however, has been slower in adopting emerging technologies due to practitioners' lack of awareness of the latest advancements, a shortage of technology-accounting experts, and concerns about the quality of financial reports generated using these technologies. Emphasizing the benefits and applications of these technologies is crucial for helping accountants and auditors understand better their potential to improve daily tasks and workflows. Therefore, this study aims to explore the evolution of digital usage in the accounting profession while investigating various technological advancements and their advantages and practical applications. The findings revealed the progression of digital usage in the accounting profession, tracing key milestones from the Pre-Computer Era to the introduction of computers, the emergence of the internet and ultimately to IR 4.0, which has driven the advancement of emerging technologies such as big data, AI, RPA, blockchain, XBRL and cloud-based software. The researcher also highlights the practical uses of these technologies, which include estimation and valuation, analysis and management, automation, integration and accessibility, control and updates and authentication. The results are hoped to inspire industry players to embrace new technologies and provide top management with valuable insights for making wellinformed decisions about technology selection and investment.

This is the original version in English of the paper with DOI: 10.5281/zenodo.15470272 published on Zenodo under the Creative Commons Attribution 4.0 International license.
A French version is also available as a preprint on HAL under the identifier hal-05078079, version 1: https://hal.science/hal-05078079v1.
This paper explores the use of hybrid machine learning models in business data analysis, based on a selective review of four landmark articles. The aim is to identify gaps in the existing literature and justify the importance of these models for enhancing decision-making across various fields, including finance and marketing. The findings indicate that hybrid models can optimize forecasting and campaign personalization, while highlighting the need for specific approaches to address the complexity of business data.

Epilepsy is one of the most common neurological diseases characterized by random seizures that can lead to other health problems. For patients who need emergency treatment, this has many cognitive, psychological and neurological effects. This disease requires long-term treatment and can limit a person's activities. Epilepsy can cause cognitive impairment or worsen existing disabilities. Several factors, including neuropsychology, seizure type, seizure onset age, and psychosocial issues are involved in these injuries. Discovery of drug toxicity is essential for different categories of drugs, including cardiovascular drugs, antibiotics, anticonvulsants, and anticancer drugs. Administering normal therapeutic doses of antiepileptic drugs in the body can lead to inappropriate levels of this drug in human blood. There is a significant relationship between the concentration of the drug in the blood and its effectiveness, and knowing this relationship is very useful in providing treatment strategies. Therefore, it seems necessary to measure the amount of these drugs in biological samples such as human blood serum and body fluids, industrial wastewater, environmental samples and water in order to control and trace them. Today, by nanotechnology, very small amounts of drugs can be measured in different samples. Thus, the paper examines the use of nanotechnology to preparation of suitable adsorbents for the separation of antiepileptic drugs such as benzodiazepine, valproic acid, phenytoin, oxcarbazepine., carbamazepine and lamotrigine using chromatographic techniques as well as detection of the drugs in real samples.

This study examines capital allowance incentives and tax holiday incentives on the continuity of Small and Medium Scale Enterprises (SMEs) in Nigeria. The population consists of the total number of registered Small and Medium Scale Enterprise Owners within selected four major commercial states (Lagos, Kano and Port-Harcourt and Abuja) in Nigeria with estimated number of twenty-five thousand, six hundred and sixty-one. The study аdоpted a descriptive survey research design. The study relied on primary data which was gathered through structured questionnaires containing closed ended questions as well as Statistical Package for Social Sciences (SPSS) to analyze the data. Findings revealed that capital allowance deductions enable SMEs to strategically lower their tax burden that results in expansionary cash flow and application of tax holiday benefits has a meaningful positive contribution to SME survival in Nigeria and tax holidays, offering temporary exemptions from taxes, can provide crucial breathing room during a business's early stages or periods of expansion. However, the effectiveness of these incentives depends on factors such as the design of the programs, accessibility for SMEs, and the overall business environment in Nigeria. This study concludes that efficient tax policy positively enhances the continuity of SMEs as it minimized the compliance burden, improved accountability, and built confidence of the SMEs in the tax authorities. The study therefore recommended that policy recommendations can be made to optimize the design and implementation of capital allowance and tax holiday incentives to better support SME continuity and contribute to sustainable economic growth in Nigeria.

State of Information Technology curriculum in the business institutions of Pakistan is distressing and indicates some gap between educational and industrial environments. The cause of such a gap is the shift of business organizations towards the e-business whereas e-learning has not yet been adopted by large number of business institutions. Information Technology in business education plays a major role in preparing a competent, business-literate, and skilled work-force. This paper addresses the gap between what is taught and what we practice in industry. This paper presents the evaluation of the curriculum of the business education in business institutions of Pakistan and tries to find the answer of whether or not the universities / institutions of the country are training the business graduates according to the needs of local and international market and industry? Answer of whether or not the business graduates are capable of delivering the required information technology Skills i...

This paper explores the role of business cases as a tool for supporting decision-making processes regarding water management. Based on an analysis of survey and interview data from 300+ organisations within the European food sector, it is concluded that the relative emphasis on business cases and payback times influences the average level of water management engagement. However, the findings from the analysis also indicate that use of business cases are not set in stone but can be adapted and changed through ongoing dialogue and negotiations. The paper contributes to the existing academic literature by moving beyond generic discussions of the business case for corporate sustainability to exploring the concrete use of business cases as a decisionmaking tool for managers.

The rapid adoption of automated accounting systems has transformed the accounting profession, reshaped traditional roles and introducing new opportunities and challenges. This study explores the impact of automation on accounting practices, focusing on how it has redefined the role of the accountant. Automation, driven by technologies such as robotic process automation (RPA), artificial intelligence (AI), and cloud-based tools, has alleviated manual, repetitive tasks, enabling accountants to focus on higher-level functions like data analysis, strategic decision-making, and advisory services. While automation offers significant advantages in terms of efficiency, accuracy, and real-time data processing, it also brings challenges, including concerns over job displacement, data security, and the need for new skill sets. The research discusses how the profession is evolving from a traditional role focused on bookkeeping and compliance to one centered on data-driven decision-making and organizational strategy. The study further examines the implications of these changes for accounting professionals, organizations, and educational institutions. Recommendations are provided for policymakers, educators, and accounting professionals on how to navigate the challenges and opportunities presented by automation. This paper contributes to the growing body of literature on accounting technology and provides a roadmap for the future of the profession in an increasingly automated world.

The landscape of consumer behavior in insurance markets has evolved significantly in recent years, driven predominantly by advancements in big data analytics. This paper examines the dynamics inherent in bundled insurance offerings, emphasizing the role of data-driven insights in shaping consumer preferences and decision-making processes. By analyzing extensive datasets from various channels-such as online interactions, customer feedback, and transaction records-this study delineates the critical factors that influence consumer choices when selecting bundled insurance products. Through a multifaceted analytical approach, the research reveals patterns and correlations that were previously obscured, ultimately providing a comprehensive understanding of consumer tendencies. The findings indicate that consumers are increasingly drawn to personalized bundled offerings that align with their unique needs and risk profiles. Such preferences are shaped by their experience with digital interfaces, pricing strategies, and the perceived value of the bundles. By leveraging machine learning algorithms and predictive modeling techniques, insurers can segment their customer base more effectively, leading to tailored marketing strategies that resonate with specific demographics. The application of big data analytics not only enhances operational efficiency but also fosters deeper customer engagement by enabling insurers to anticipate and respond to evolving consumer demands. In conclusion, this paper contributes to the field by illustrating how big data analytics can transform the approach to consumer behavior analysis in the insurance sector, especially regarding bundled products. The integration of these insights into business strategies allows insurers to maximize their competitive edge, fostering innovation while meeting the nuanced needs of contemporary consumers. As the industry continues to adapt to technological advancements, the recommendations provided outline a pathway for insurance firms aiming to enhance customer satisfaction and loyalty through informed, data-driven decision-making processes.

Trademarked names, logos, and images may appear in this book. Rather than use a trademark symbol with every occurrence of a trademarked name, logo, or image we use the names, logos, and images only in an editorial fashion and to the benefit of the trademark owner, with no intention of infringement of the trademark. The use in this publication of trade names, trademarks, service marks, and similar terms, even if they are not identified as such, is not to be taken as an expression of opinion as to whether or not they are subject to proprietary rights. While the advice and information in this book are believed to be true and accurate at the date of publication, neither the authors nor the editors nor the publisher can accept any legal responsibility for any errors or omissions that may be made. The publisher makes no warranty, express or implied, with respect to the material contained herein.

Gold has long stood as one of Africa's most treasured natural resources, playing a vital role in strengthening the continent's economies through employment generation, foreign exchange growth, and industrial development. Countries like Ghana, Zimbabwe, and Sudan are among Africa's top gold producers and exporters, contributing substantially to the continent's global presence in the gold trade. However, beyond just production, several internal and external factors influence how gold is exported. These include transport methods, gold form types, price variations, as well as international demand and logistical challenges that shape export trends. The primary aim of this study is to analyze Africa's gold export dynamics through an interactive Power BI dashboard, focusing on three key aspects. First, transportation methods, which are crucial for cost-efficiency and secure delivery, with air transport dominating by value due to its speed and reliability. Second, a yearly analysis to trace trends and identify correlations with external economic factors showing a significant surge post 2019 with a peak of 7,749 tonnes in 2022. Lastly, the form of gold exported, classified into Unwrought, Semi manufactured, and Powder form, reveals that semi manufactured gold leads in total trade value, while unwrought gold remains a common form across exporters. Collectively, these insights establish a comprehensive view of how African nations position themselves within the global gold trade ecosystem.

Blockchain technology is reshaping industries with its emphasis on transparency, security, and decentralization. As this technology becomes integrated into business operations, Certified Public Accountants (CPAs) face new challenges in adapting their practices to meet the clients' needs using blockchain. This research examines the preparedness of CPAs assessing their knowledge, skills, and competencies related to blockchain technology. Utilizing interviews, the study provides a comprehensive evaluation of how well CPAs are equipped to handle the complexities of blockchain. The findings highlight significant gaps in blockchain education and training within the accounting profession, indicating needs for targeted professional development initiatives. The study identifies critical areas where CPAs need support and offers actionable recommendations to enhance their readiness in an evolving technological landscape. Addressing these gaps will better position the accounting profession to meet demands of the future where blockchain technology plays a central role in financial reporting, auditing, and compliance.

The main aim of business is to fulfill the need of the human beings to create a harmony. Though this aim is debatable right since its origin. The scholars defines the goals of business in their studies differently. A numerous studies evaluated the concept of sustainable business and its social responsibility towards society and the nature. Wheeler & McKague (2002) evaluates the role of the business in development and evaluates the function and responsibility of the NGOs, development agencies and government in the same. The study also evaluates the Social-Global Economic Trends. Nelson & Prescott (2003) inspects the role of Business and its role in the Millennium development of the world society. Study attempts the questions that what are the business goals how are they relevant and how the business can achieve them. Fitzgerald KBE & Mandy Cormak (2005), Modesto & Oliveira (2006) & Terziev (2012), attempts to investigate the role of the business organizations in the society and their...

Pos Indonesia memiliki visi 2009-2010 sebagai perusahaan yang menjadi tulang punggung Indonesia dalam penyelenggaraan Integrated mail, Logistic and financial services infrastructure, seiring dengan hal itu, Pos Indonesia memiliki misi sebagai penyedia solusi handal dalam mail, logistik dan jasa keuangan dengan menggunakan jejaring bisnis dan infrastruktur terluas dan terpadu serta mengembangkan hubungan kolaboratif. Saat ini, Pos Indonesia memiliki titik layanan permanen kurang lebih terdiri dari 4.828 dengan jumlah titik distribusi sekitar 39.434 titik diseluruh Indonesia. Dengan fasilitas yang dimiliki, Pos Indonesia mewujudkan diri sebagai perusahaan backbone logistik nasional sehingga dapat membantu dan mendukung aktifitas total logistik secara nasional. Hal ini dapat dilakukan dengan memberikan dukungan pada perusahan-perusahaan berbasis e-Bisnis yang membutuhkan unsur-unsur logistik dalam proses bisnisnya, sehingga perusahaan tersebut dapat berkonsentrasi pada bisnis utamanya saja. Solusi terintegrasi ini ditawarkan kepada perusahaan pelanggan yang berbasis e-Bisnis, terkait dengan kebutuhan logistik melalui layanan warehousing, transportasi dan freight forwarding dengan berbasis kepada Supply Chain Management. Salah satu layanan yang disediakan oleh Pos Indonesia adalah distribusi kiriman barang korporat (Coroporate Customer) Telkomsel, mulai dari paket kartu perdana Simpati, Kartu As, Kartu Halo Voucher dan Kartu Ganti, aksesoris handphone dan iPhone 3G. Dalam kerja sama ini Pos Indonesia memiliki kewajiban untuk melakukan distribusi barang-barang tersebut dimulai dari warehouse utama Telkomsel yang selanjutnya ditangani pendistribusiannya oleh Pos Indonesia Jakarta Fatahillah dengan tujuan akhir grapari Telkomsel yang berada di beberapa daerah. Pengelolaan kiriman saat ini, Pos Indonesia menggunakan Aplikasi Kiriman Retail untuk menangani pengelolaan kiriman, dan Aplikasi Terpadu Kiriman Pos untuk mengkonfirmasi kiriman dari kantor pos cabang (KPC)/KPRK ke Pusat berupa pengiriman data advis dari pengiriman paket-paket Telkomsel tersebut, kedua aplikasi ini berbasis desktop. Dalam artikel ini dibahas tentang analisis terhadap kebutuhan sistem sesuai dengan dengan kebutuhan nyata dan keterpaduannya dengan sistem yang ada, yang selanjutnya dirancang sebuah sistem baru yang mencakup kebutuhan integrasi sistem antara jaringan Pos Indonesia dengan Telkomsel, namun lebih luas perancangan juga dapat diterapkan bagian setiap perusahaan yang akan menjadi mitra. Kebutuhan utama adalah bagaimana melakukan otomasi dan akuisisi data yang baik untuk mencapai kecepatan, ketepatan proses logistik, menunjang kualitas dan kinerja, sehingga PT Pos Indonesia dan Telkomsel mampu memonitor pergerakan barang setiap saat pada semua simpul distribusi dan juga memudahkan transaksi kedua belah pihak. Dalam studi kasus ini dihasilkan perancangan sistem informasi kiriman korporat Telkomsel mulai dari warehouse sampai ke Grapari yang berada di daerah-daerah tujuan.

Data clustering is a compact bucket that distributes processing over multiple child nodes in modern data science and analytics. The disadvantages of these approaches include the network's capacity, specialized tools, and applications that take time to teach. Furthermore, the raw data from IoT-generated big data might provide a great deal of heterogeneity and unstructured data. Real-time analytics have a hard time analysing this kind of data. Making computational values available locally as opposed to through distributed resources helps lessen real-time analytical issues. For the most part, managing various teams and skill sets is expensive and time-consuming. Alternatively, offer tools that enable less technically knowledgeable end users, industry professionals, and data scientists to directly design and implement sophisticated data analytics application solutions. It compares and contrasts several approaches to end user assistance with data analytics in current research and practice, highlighting the main benefits, drawbacks, and possible future directions.

Cilj je ovog rada kroz kulturnu geografiju pružiti novi pogled na pojmovne odrednice mjesta, prostora, spomen-mjesta, nemjesta i javnih prostora, koje se u današnjem globalizacijskom i tranzicijskom društvu sve više preklapaju, otežavajući tako jasnu klasifikaciju. Trgovački centar, jednom tipičan primjer Augeovog nemjesta, s popularizacijom kapitalizma i konzumerizma ulazi u sferu javnih događanja i iskorištavanja slobodnog vremena, čime stječe dodatne odrednice pogodne za analizu i istraživanje. Na primjeru Arene Centar Zagreb istražit će se i predstaviti odrednice suvremenih trgovačkih centara, u odnosu na one javnog prostora, mjesta i nemjesta. Ključne riječi: javni prostor, kulturna geografija, mjesto, nemjesto, trgovački centar.

Cilj je ovog rada kroz kulturnu geografiju pružiti novi pogled na pojmovne odrednice mjesta, prostora, spomen-mjesta, nemjesta i javnih prostora, koje se u danasnjem globalizacijskom i tranzicijskom drustvu sve vise preklapaju, otežavajuci tako jasnu klasifikaciju. Trgovacki centar, jednom tipican primjer Augeovog nemjesta, s popularizacijom kapitalizma i konzumerizma ulazi u sferu javnih događanja i iskoristavanja slobodnog vremena, cime stjece dodatne odrednice pogodne za analizu i istraživanje. Na primjeru Arene Centar Zagreb istražit ce se i predstaviti odrednice suvremenih trgovackih centara, u odnosu na one javnog prostora, mjesta i nemjesta.

This study explores the application of machine learning, specifically the Random Forest algorithm, to predict shoe sales in Adidas retail stores. By utilizing a dataset sourced from Kaggle, we performed comprehensive data preprocessing and exploratory data analysis (EDA) to ensure data quality and uncover patterns. Key predictors such as Total Sales, Operating Profit, and Operating Margin were identified as significant factors influencing profitability. The Random Forest model demonstrated high predictive accuracy, with metrics like Mean Absolute Error (MAE), Mean Squared Error (MSE), and R-squared (R²) indicating strong performance. The analysis revealed significant sales trends influenced by demographic and regional factors, as well as variations in sales methods impacting profitability. The findings underscore the potential of machine learning to enhance decision-making in retail by providing data-driven insights. Recommendations for further optimization include expanding feature sets and refining model parameters to improve accuracy and integration into business systems. This approach highlights the essential role of AI in contemporary market strategies, advocating for continuous model refinement to enhance operational efficiency.

Studying the actions and behavior of close competitors is essential. Unless a company pays attention to what competitors are doing, it ends up ‘flying blind’ into battle. Managers need competitive information to understand the industry and its competitors; to identify areas in which the competitors are weak and to evaluate the impact of strategic actions on competitors. The purpose of this study is to establish the relevance or otherwise of competitor analysis as a strategic management practice in modern business competition. An integrative literature review approach was adopted for the study. This involved reviews, critiques, and synthesis of representative literature on the topic in an integrated way for generating new perspectives on competitor analysis. Personal interpretations of the issues addressed were the bases upon which the authors drew their conclusions. The study revealed that identifying competitors and how they operate helps managers to tackle industry issues that are...

Development of Micro, Small, and Medium Enterprises (MSMEs) must be carried out. One of the important factors in developing a business is carrying out good and focused business planning. One of the factors that makes it difficult for MSMEs to develop is the lack of a well-planned business plan. Having a sustainable business is certainly the dream of every business person. The reason is, currently there are many risks that can threaten business continuity. Carrying out community service activities in a post-pandemic period like this is very challenging for our implementing team. We also adapt the form of activity to the needs and desires of MSME players who are hungry for information regarding the preparation of business plans that can support business success with the aim of being able to have an advantage in business competition after the pandemic, which of course will result in changes in business activities. By preparing a business plan based on green management which has become a trend among business drivers in a well-planned and well-planned manner, improving the performance and sustainability of MSME businesses can be possible. It is hoped that this socialization will make it easier for MSMEs, especially those in the Marunda Flats, Marunda Village, Cilincing District, North Jakarta. to be able to make the business competitive and sustainable.