Digital Commons Network^™

The Impact Of Organizational Sustainability On Improving Companies’ Financial Performance (Applied To The Southern Refineries Company.), Thaer Khalaf Khashan

Muthanna Journal of Administrative and Economics Sciences

The impact of organizational sustainability on improving companies' financial performance, applied to the Southern Refineries Company. The research aims to explore the impact oforganizational companies' financial performance. The research variables were organizational sustainability as an independent variable with its three dimensions (economic sustainability, social sustainability, and environmental sustainability), and improving financial performance as a dependent variable. To achieve the research objectives, the descriptive analytical approach was adopted. A questionnaire was used as a tool for data collection. The questionnaire was distributed to a random sample of (400) individuals from the employees of the Southern Refineries Company, (388) questionnaires were retrieved, …

Getting Started With Research In International Engineering Education, Kirsten A. Davis, Brent Jesiek

Journal of International Engineering Education

No abstract provided.

Alternative Vat Policies For Sustainable Menstrual Products In Indonesia, Saraswati Nirmala Suci, Hanik Susilawati Muamarah

Jurnal Akuntansi dan Keuangan Indonesia

Background: Sustainable menstrual products currently face the same VAT rate as conventional products, making them less affordable and slowing their adoption. This price gap drives consumers toward cheaper disposable alternatives, increasing non-recyclable waste and environmental risks. Addressing this imbalance is essential to advancing sustainability and menstrual equity. Method: This study conducted in-depth interviews with officials from the Directorate General of Taxes, the Fiscal Policy Agency, the Ministry of Environment and Forestry, academicians, and a sustainable product manufacturer. Data were analyzed using the Regulatory Impact Assessment (RIA) framework to evaluate four VAT policy alternatives: normal VAT, VAT exemption, non-collected VAT, and …

Beyond Numbers: Decoding The Dynamics Of Qualitative Accounting Research Across Decades, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study examines the realm of qualitative research in accounting, highlighting its evolving methodologies and thematic emphasis. There has been increasing interest in qualitative methodologies, such as literature reviews, SLRs, archival research, bibliometric studies, and interviews, to explore the complex nature of accounting practices. Methods: This study identifies the principal themes, trends, and prominent authors in qualitative accounting research through a systematic approach that incorporates bibliometric analysis using VOSviewer and a thorough assessment of Scopus-indexed journals. Findings: The findings highlight significant themes, including sustainability, technology, governance, and the impact of global occurrences, such as the COVID-19 pandemic, on accounting …

It’S Giving Nonfactive Small Clause Selection, David Garsten

Yale Working Papers in Grammatical Diversity

In this paper I examine the syntax and semantics of English nonfactive verbs, bare nominals, and small clauses through the colloquial constructions it’s giving and screams+NP. I aim to explain the formality of nonfactives with DP small clauses in American English, as well as the informality of bare nominals in adjectival positions. First I propose a semantics for two nonfactive heads: v_ATT and v_EVI. I demonstrate that all variation in the selection of English small clause type can be reduced to selection by category, and that these nonfactive heads have lost the ability to c-select for …

Persons Protected Under Ibadhi Jurisprudence And International Humanitarian Law, A Comparative Doctrinal-Legal Study, Mahdi Bin Abdul-Karim Al-Sawti

Sultan Qaboos University Legal Studies Journal

This study examines the concept of protected categories in Ibadi jurisprudence and international humanitarian law (IHL), encompassing both civilians who are not engaged in combat such us noncombatant and military personnel who are no longer able to fight such us wounded and prisoners. It aims to identify the commonalities between Ibadi jurisprudence and international humanitarian law in affording protection to these groups. The researcher addresses several key questions including; what mechanisms ensure the implementation of these protection in both legal traditions, the methodology used is deductive and comparative. The principle conclusion of this study is that the enjoyment of protected …

Feasibility Assessment Of Energy As A Service With Third Party Ownership For Development Of Utility-Scale Solar Pv In The Consumer Goods Industry, Winda Puspadimiati, Widodo W Purwanto

CSID Journal of Infrastructure Development

Global awareness of climate change impacts has compelled the power sector to adopt renewable energy as a primary source of electricity, driving innovation in renewable energy business models. This study analyzes the feasibility of Energy as a Service (EaaS) with a Third-Party Ownership (TPO) scheme for utility-scale solar photovoltaic (PV) development in the fast-moving consumer goods (FMCG) industry. Four scenarios of utility-scale solar PV configurations under the EaaS model are evaluated: on-grid ground-mounted (OG-GM), hybrid ground-mounted (H-GM), on-grid floating (OG-F), and hybrid floating (H-F). All scenarios are developed under the assumption of utilizing the PLN grid through a power wheeling …

The Effectiveness Of Ais Systems In Developing The Announced Judicial Paper, Abdullah Essa Al-Rumh

Sultan Qaboos University Legal Studies Journal

This study aims to highlight the necessity of developing judicial papers to align with the use of multiple Artificial Intelligence Systems (AIS). It explores the role of AIS in enhancing the structure and delivery of judicial papers intended for the opponent’s awareness, focusing on the procedural requirements outlined in the Kuwaiti and Omani civil and commercial procedure codes. The research adopts a descriptive and analytical approach, examining the legal frameworks and solutions that facilitate the effective integration of AIS in the development and delivery of judicial papers.The study envisions the utilization of AIS to design virtual assistants capable of interpreting …

Regulating Contractual Imbalance In The Terms Of Cloud Computing Contracts In Palestine, An Comparative Study, Abdel Raouf Al-Sinnawi, Raneen Ihsan Nazer

Sultan Qaboos University Legal Studies Journal

This research analyzes the legal texts governing contract theory in Palestinian law and to address issues of imbalance in cloud computing contracts. Using an Amazon Web Services (AWS) contract as a case study, the study illustrates the power asymmetry between providers and subscribers during the contract execution phase. The study involves a doctrinal analysis of Palestinian legislation, specifically the rules regulating electronic transactions and the general principles of contract law derived from the Mejelle Code. For comparative perspective, the study references the UNCITRAL Model Law on Electronic Commerce. The analysis demonstrates that current Palestinian law—namely Decree-Law No. (15) of 2017 …

Moving From Feasible Solutions To Sustainable Systems In The Built Environment, Mohammed Ali Berawi, Mustika Sari, Perdana Miraj

CSID Journal of Infrastructure Development

The built environment plays a crucial role in global sustainability efforts. Buildings, infrastructure, and cities consume large amounts of energy and materials that shape social behavior, and lock in environmental impacts. Over the past two decades, research has produced a wide range of technical solutions to reduce these impacts. Renewable energy systems, energy-efficient buildings, alternative construction materials, and new construction methods are no longer experimental concepts. Many have proven technical and economic potential. Yet, real-world transformation remains slow and uneven. This gap suggests that sustainability challenges in the built environment are no longer driven by a lack of technology. Instead, …

Barriers To The Adoption Of Modular Construction Technology In South Africa, Mokete Matoba, Christopher Amoah

CSID Journal of Infrastructure Development

Construction, mining, and manufacturing are the most significant contributors to South Africa's GDP. While manufacturing and other industries utilise advanced technologies to enhance productivity, he construction industry continues to lag behind in technological adoption. This study examines the barriers that hinder the South African construction industry from leveraging the benefits of modular construction technologies (MCT). The study employed a quantitative research method, using closed-ended questions to collect data. The questionnaires were emailed to South African construction industry professionals selected through a combination of purposive and convenience sampling. A total of 98 questionnaires were distributed, of which 46 were returned. However, …

Urban Form Beyond Density: Shape Compactness Matters, Galuh Anisa Putri, Ahmad Gamal

CSID Journal of Infrastructure Development

Urban compactness has traditionally been measured through density, with population per area used as a core indicator of urban form. However, this method creates a limited view of what compactness means. Research shows that a compact city is not always a high-density city, and that increasing density does not automatically result in compact development. Compactness also involves the shape and structure of urban footprints, which influence how land is used and how a city functions. This paper presents a conceptual distinction between density and shape compactness, arguing that both are necessary to understand urban form. A qualitative literature review was …

Effects Of Calcination Conditions Of Locust Bean Pod On The Mechanical Properties Of Locust Bean Pod Ash High-Strength Concrete, Iorwuese Anum, Umar Abdullahi, Megat Azmi Megat Johari, Felix Nkapheeyan Isa

CSID Journal of Infrastructure Development

Locust Bean Pod Ash (LBPA) is produced from the calcination of Locust Bean Pod (LBP), an agricultural waste of the African locust bean tree (Parkia biglobosa). This study evaluated the use of LBPA obtained through controlled calcination and open burning as a supplementary cementitious material (SCM) in high-strength concrete (HSC). Cement was replaced by LBPA at 5%, 10%, 15%, and 20% by weight using both ashes—LC for ash produced through calcination at 600 °C, and LO for ash obtained through open burning. Slump and strength were assessed, including compressive strength (100 × 100 × 100 mm cubes) and splitting tensile …

Green Connectivity In Metropolitan Jabodetabek: Climate Change And The Challenge Of Urban Forest, Safira Maharani Putri, Hendricus Andy Simarmata

CSID Journal of Infrastructure Development

Urban areas in Indonesia, particularly the Greater Jakarta metropolitan region (Jabodetabek), are increasingly experiencing the adverse effects of climate change, such as the Urban Heat Island (UHI) phenomenon. Rapid urbanization has contributed significantly to rising greenhouse gas emissions and deteriorating environmental quality. Urban forests are one of the key solutions to mitigate these impacts; however, their spatial distribution in Jabodetabek remains suboptimal and poorly connected. This study uses NDVI as a proxy for urban forest density, where “urban forest” refers to vegetated areas within cities as defined by Presidential Regulation No. 60/2020. The research addresses the following question: How has …

Enhancing Health And Safety Practices In Construction Site In Developing Nations Through Technology Advancement In South Western Nigeria, Mubaraq Lawal, Abba Mahmud, Ismail Gbolahan Dere, Thankgod Agbo Owoicho

CSID Journal of Infrastructure Development

The construction sector plays a critical role in urban development and economic growth, yet it continues to face major challenges that threaten worker health and safety. Traditional safety measures are not always sufficient for the complex conditions found on construction sites, which creates a need for technology‑based solutions. This study investigates the relationship between technology adoption and health and safety practices in the construction industry in Lagos, Nigeria. The study identifies the major causes of site accidents, examines the level of technology use on construction sites, and reviews existing literature through both primary and secondary data. Primary data were collected …

Exploring The Horizontal Static And Dynamic Shading Devices To Minimize Cooling Load In Tropical Buildings, Hilmi Fitriatulamal, Ova Candra Dewi, Miktha Farid Alkadri, Kartika Rahmasari

CSID Journal of Infrastructure Development

Shading devices are essential for reducing solar radiation and cooling loads in buildings located in tropical climates. In the Jakarta region, the highest solar factor is observed on west- and east-facing facades, followed by north- and south-facing orientations. National building policy in Indonesia encourages facades to face north–south to reduce solar heat gain. This study explores horizontal static and dynamic shading devices on north-facing facades and evaluates their impact on cooling load reduction and daylight performance. The methodology includes calculating and simulating energy use intensity (EUI) using EnergyPlus and conducting illuminance analysis using Radiance and Grasshopper. Key parameters considered in …

Decision Framework For Enhancing The Adoption Of Alternative Infrastructure Funding Models In Ghana, Samuel Kojo Aidoo, Patricia Lindelwa Makoni

CSID Journal of Infrastructure Development

This paper examines the socio-economic and infrastructure conditions that determine Ghana’s readiness to adopt alternative infrastructure funding models (AIFMs) for sustainable road development. The objective of the study is to identify the macroeconomic and sectoral drivers of AIFMs’ adoption and to develop policy frameworks for the sustainable financing of infrastructure within Ghana’s context. Ordinary Least Squares (OLS) regression analysis is applied to annual data from 2003 to 2023 to examine the relationship between macroeconomic and infrastructure indicators and economic growth , which is used as a proxy for the viability of AIFMs. The results show that employment growth, educational attainment, …

Saudi Stock Market Prediction Using Majority Voting, Mobeen W. Alhalabi, Aiiad Albishri

Journal of King Abdulaziz University: Computing and Information Technology Sciences

Predicting the stock market via data analysis is an important research topic. Because the system implementing it seems to think and act like humans, for the last two decades’ machine learning got a lot of attention from developers, programmers, scientists, even from the general public. Due to their advantages, machine learning techniques can be used in many areas, including finance and stock markets. Although many studies were performed with excellent results for the investors, many researchers are still looking for better results that will help minimize risk with higher percentage. In this study, the state of the techniques to predict …

The Effect Of Incentives On Disaster Mitigation Behavior: An Age-Based Analysis, Wenqian He, Jeffrey Wickliffe, Zhen Cong

Health Sciences and Kinesiology Faculty Articles

Background

As climate change accelerates, the frequency and severity of natural disasters are increasing. However, most individuals cannot get sufficient protective measures due to financial pressure or environmental barriers. This study aims to examine how different incentives influence people’s willingness to take mitigation behavior. Methods

Data were collected from 781 tornado survivors in Texas, Alabama, and Tennessee, as part of the ‘Vulnerability and Resilience to Disasters’ project. Participants were randomly assigned to 12 conditions based on cost coverage ratios (25%, 50%, 75%), improvement types (storm shelters, structural reinforcement), and incentive forms (cash rebates, insurance discounts). Multivariate logistic regression models were …

How Esg Performance Influences Financial Performance In Europe: Unpacking The Mediation Effect Of Green Innovation, Esa Panganti Widoretno, Anawinta Choirunnisa, Mirza Aulia Nur Fajri

Jurnal Akuntansi dan Keuangan Indonesia

Background: Global sustainability challenges and EU regulations, such as Directive 2014/95/EU, drive firms to adopt ESG practices, yet their financial impact remains debated. ESG initiatives are increasingly important for transparency, competitiveness, and alignment with the UN Sustainable Development Goals. In this context, green innovation emerges as a potential pathway to transform ESG commitments into tangible business value. Method: This study employed a regression model using the SPSS PROCESS macro (Model 4) with bootstrapping (95% CI) to analyze direct and indirect effects of ESG, green innovation, and financial performance in European energy, utilities, materials, and industrial sectors. Findings: The results …

Review: Archival Virtue: Relationship, Obligation, And The Just Archives, Penny Cliff

Provenance, Journal of the Society of Georgia Archivists

Review: Archival Virtue: Relationship, Obligation, and the Just Archives. By Scott Cline. (Chicago: Society of American Archivists, 2022), 212 pp. Reviewed by Penny Cliff.

Review: Archivist Actions, Abolitionist Futures: Reimagining Archival Practice Against Incarceration, Lauren Goodley

Provenance, Journal of the Society of Georgia Archivists

Review: Archivist Actions, Abolitionist Futures: Reimagining Archival Practice Against Incarceration, CLIR Pocket Burgundy series. Edited by Alison Clemens and Jessica Farrell. (Alexandria: Council on Library and Information Resources, 2025), 47 pages. Reviewed by Lauren Goodley.

Review: The Afterlife Of Palestinian Images: Visual Remains And The Archive Of Disappearance, Cathy Miller

Provenance, Journal of the Society of Georgia Archivists

Review: The Afterlife of Palestinian Images: Visual Remains and the Archive of Disappearance, Palgrave Studies in Arab Cinema series. By Azza El Hassan. (Cham, Switzerland: Palgrave Macmillan, 2024), 180 pp. Reviewed by Cathy Miller.

Review: Teaching Primary Source Research Skills To 21st-Century Learners, Michelle Schabowski

Provenance, Journal of the Society of Georgia Archivists

Review: Teaching Primary Source Research Skills to 21st-Century Learners. By Julie Thomas. (Chicago: Society of American Archivists, 2024), 222 pp. Reviewed by Michelle Schabowski.

Review: Digital Archives And Collections: Creating Online Access To Cultural Heritage, Jessica Wylie

Provenance, Journal of the Society of Georgia Archivists

Review: Digital Archives and Collections: Creating Online Access to Cultural Heritage, volume 11 of Anthropology of Media. By Katja Müller. (New York: Berghahn Books, 2021), 250 pp. Reviewed by Jessica Wylie.

Review: The Humanity Archive: Recovering The Soul Of Black History From A Whitewashed American Myth, Shady Radical Phd

Provenance, Journal of the Society of Georgia Archivists

Review: The Humanity Archive: Recovering the Soul of Black History from a Whitewashed American Myth. By Jermaine Fowler. (New Egypt, NJ: Row House Publishing, 2025), 448 pp. Reviewed by Dr. shady Radical.

Ethics_ How To Discuss Electronic Security With Your Clients, Indiana Continuing Legal Education Forum (Iclef)

Indiana Continuing Legal Education Forum 2025

Meeting proceedings of a seminar by the same name, held February 11, 2025.

Advanced Individual Bankruptcy Chapters 7 & 13, Indiana Continuing Legal Education Forum (Iclef)

Indiana Continuing Legal Education Forum 2025

Meeting proceedings of a seminar by the same name, held June 26-27, 2025.

Fraudulent Tax Returns, Indiana Continuing Legal Education Forum (Iclef)

Indiana Continuing Legal Education Forum 2025

Meeting proceedings of a seminar by the same name, held February 6, 2025.

Advanced Appellate Practice, Indiana Continuing Legal Education Forum (Iclef)

Indiana Continuing Legal Education Forum 2025

Meeting proceedings of a seminar by the same name, held November 20, 2025.