Digital Commons Network^™

Mobile Money And Economic Wellbeing In Sub-Saharan Africa: Evidence From The 2021 Global Findex Survey, Emanuel Sulle Joseph, Martin Chegere, Kenneth Mdadila

Tanzanian Economic Review

Mobile money has expanded rapidly across Sub-Saharan Africa, accompanied by increasing mobile phone ownership and a growing number of registered users. Despite this, there is a concern about its effects on well-being. It has been argued that mobile money favoured those who were already financially included and financially stable. Therefore, the study used the Global Findex 2021 database, with a sample of 22686 respondents, to analyse the effects of mobile money on well-being and disaggregated the results by sex and location. The study employed binary probit regression and the results indicated that mobile phone ownership is not significantly associated with …

From Metrics To Impact: Exploring Social Dimension Impact Within Employee Lens In Banking Sector, Meiwinda Mariana Sianturi, Marko S. Hermawan

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study explores the integration of the social dimension of Environmental, Social, and Governance (ESG) principles within the banking sector, using the GRI 400 standards as a guiding framework. Method: Drawing on qualitative data from 18 employees at different levels ranging from outsourcing staff to Group Head level at one of Indonesian private bank. Findings: The findings reveal a clear gap between formal ESG metrics and employees’ real-life experiences. Employee awareness and perceptions differ notably by position, with higher level employees often showing greater responsiveness and a stronger intention to integrate sustainability into their daily work. Conversely, outsourced and …

Does Sustainability Report Assurance Matter? Symbolic Versus Substantive Esg Greenwashing, Badingatus Solikhah

Jurnal Akuntansi dan Keuangan Indonesia

Background: Greenwashing reduces the credibility of ESG disclosure by creating a gap between reported information and actual performance. Taiwan offers a relevant context because ESG disclosure is partially mandatory, while sustainability assurance is voluntary. This study investigates how sustainability assurance and institutional pressure influence greenwashing and whether governance quality strengthens these relationships. Method: This study uses panel data of non-financial firms listed on the TWSE and OTC markets from 2017 to 2023. Greenwashing is measured using standardized ESG ratings and ESG controversies, and a peer-relative measure based on Bloomberg and TEJ database is added for robustness. Findings: The results show …

The Impact Of Psak 115 (Revenue Recognition) And Psak 116 (Leases) On Earnings Management, Kartika Setya Febriyanty, Wuryan Andayani

Jurnal Akuntansi dan Keuangan Indonesia

Background: Earnings management remains a persistent issue due to managerial discretion in accounting standards. To enhance transparency, Indonesia adopted PSAK 115 Revenue from Contracts with Customers and PSAK 116 Leases in 2020. However, empirical evidence regarding their impact on earnings management remains mixed. Method: This study uses secondary data from technology and telecommunications, real estate, and construction companies listed on the Indonesia Stock Exchange (2018–2021). The implementation of PSAK 115 and PSAK 116 is measured using dummy variables, while earnings management is proxied by discretionary accruals. Findings: The results show that PSAK 115 has a negative effect on earnings …

Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb

Jurnal Akuntansi dan Keuangan Indonesia

Background: Climate change and regulatory frameworks such as the European Union Emission Trading System (EU ETS) have increased pressure on firms to manage and disclose greenhouse gas (GHG) emissions. However, the financial and market consequences of GHG emissions and disclosure remain debated. Method: This study employs a quantitative causal-comparative design using secondary data from the Refinitiv database for 2015–2024. The sample consists of 2,315 European firms participating in the EU ETS. Regression analysis is conducted to examine the effects of GHG emissions and their disclosure on firm value, return on assets (ROA), and return on equity (ROE), with firm size …

Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement, Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study examines how GRI adoption, green accounting, and green audit improve ESG reporting quality in Indonesian companies, while considering environmental unconsciousness as a cognitive moderator. Methods: A quantitative cross-sectional survey was conducted with 151 respondents from 37 companies that had adopted sustainability or ESG reporting practices. Data were analysed using Partial Least Squares Structural Equation Modelling with SmartPLS 4. Findings: GRI adoption, green accounting, and green audit have positive and significant effects on ESG reporting quality. Environmental unconsciousness also significantly moderates these relationships, showing that stronger environmental awareness helps companies translate internal sustainability mechanisms into credible …

Women’S Participation In Middle Eastern Politics: Between Cultural Norms And Democratic Aspirations, Siham Abidi, Thomas Sheku Marah

Journal of Middle East and Islamic Studies

Women’s political participation in the Middle East remains shaped by the complex interaction of cultural norms, religious interpretations, and democratic reform processes. While existing scholarship has examined these factors extensively, limited attention has been devoted to explaining why women’s political participation varies across states with broadly similar socio-cultural and religious contexts. This study addresses this gap through a qualitative comparative analysis of Tunisia, Saudi Arabia, and Iran. Guided by Feminist Institutionalism and Political Opportunity Structure theory, the study draws on secondary data from peer-reviewed literature, legal documents, and policy reports. The findings demonstrate that women’s political participation is not determined …

Fashion Industry: Analysis Of Strategies And Roles Of Stakeholders To Realize Indonesia As The Center Of Global Halal Fashion, Hanna Abimafy Mawaddatunnisa, Nur Fatwa, Nurwahidin Nurwahidin

Journal of Middle East and Islamic Studies

Indonesia, through the Halal Product Assurance Agency (BPJPH), has launched the Indonesia Global Halal Fashion (IGHF) initiative in collaboration with the textile industry and fashion designers during Indonesia Fashion Week 2024. This initiative aims to position Indonesia as a global hub for halal fashion—distinct from general Muslim fashion by incorporating halal principles throughout the entire production chain. Despite its vast potential, the development of halal fashion in Indonesia still faces challenges, particularly in capturing consumer preferences and defining comprehensive regulatory standards. This study adopts a qualitative approach, integrating SWOT analysis, STP (Segmentation, Targeting, Positioning), and the Quadruple Helix framework to …

Expiratory Muscle Strength Training After Total Laryngectomy: A People And Communities’ Consultation Report, Sarah Fletcher

South West Clinical School Journal

No abstract provided.

Postoperative Wound Cleansing Practice In General Theatres: Compliance With Nice Ng125: A Clinical Audit, Andrei Niga

South West Clinical School Journal

No abstract provided.

Hydroclimatic Whiplash Across The Contiguous United States: Characterizing Wet–Dry Transitions In Pdsi And Phdi, James Lam, Thomas Christopher Piechota

Biology, Chemistry, and Environmental Sciences Faculty Articles and Research

Hydroclimatic whiplash, characterized by rapid transitions between wet and dry conditions, poses a growing challenge for water resource management and ecosystem stability. However, the spatial and statistical characteristics of wet–dry transitions across the contiguous United States are not fully understood. This study analyzed Palmer Drought Severity Index (PDSI) and Palmer Hydrological Drought Index (PHDI) records from 344 NOAA climate divisions spanning 1895–2024. Whiplash was defined as a transition between severe drought and severe wetness within 12-month rolling windows. Statistical descriptors including lag-1 autocorrelation, variance, and skewness were evaluated for whiplash and non-whiplash windows to assess differences between them. Whiplash hotspots …

Protective Effects Of Yogurt Against Sodium Fluoride-Induced Liver Dysfunction In Rabbits, Rasool Bux, Rehana Buriro, Shamsuddin Bughio, Kashif Ali Malak, Muhammad Aqeel, Fayaz Ali, Ali Raza, Abdul Sallam

Journal of Bioresource Management

Fluoride (F-) is among the most important compounds that can damage hepatic tissue and increase level of ALT, ALP, Bilirubin, GGT, and decreases the albumin. Present study was conducted to explore protective role of yogurt on hepatic dysfunction induced by sodium F- at different doses. Animal were divided into seven experimental groups (6 rabbits/group). Group A (Control), Group B (F- 50 mg/kg), Group C (yogurt 15 g/kg), Group D (F- 50 mg + yogurt 15 g/kg), Group E (F- 100 mg/kg), Group F (yogurt 30 g/kg), Group G (F- 100 mg/kg B.W. + yogurt 30 g/kg). In F- treatment groups …

In Vitro Anticancer Evaluation Of Tamoxifen And Paclitaxel-Loaded Chitosan Nanoparticles Against Breast And Lung Cancer With In Silico Docking, Arshia Amaan, Farah Mehak, Amer Jamil, Fatma Hussain

Journal of Bioresource Management

Breast and lung cancer are the primary cause of death worldwide, underlining the need for an improved therapeutic strategy. In the current study, tamoxifen (TAM) and paclitaxel (PTX) loaded chitosan nanoparticles (NPs) were produced for the evaluation of sustained drug delivery and enhanced anticancer potential of nanocarriers over conventional chemotherapy against breast and lung cancers, respectively. Nanoparticles were produced by the ionic gelation method and characterized by UV-visible spectroscopy, Dynamic Light Scattering and Fourier Transform Infrared Microscopy (FTIR), verifying the nanoscale morphology, stability and successful encapsulation. A drug release profile study (in vitro) (78 %, 60-75 %) and …

Liver Function Test (Lfts) Revealed Ameliorative Effect Of Probiotics And Antibiotics As Therapeutic Agents Against Experimentally Induced Enterotoxemia In Goat, Muhammad Mohsen, Jam Kashif Zaman, Amjad Hussain Mirani, Nazeer Hussain Kalhoro, Benazir Sahito

Journal of Bioresource Management

Present study was conducted to evaluate the various liver enzymes in experimentally induced enterotoxemic goat inorder to ensure the therapeutic potential of probiotics and antibiotics. Experiment was conducted at Department of Veterinary Medicine, Sindh Agriculture University Tandojam in which 35 non-descriptive goats were housed and experimenatally induced with enterotoxemia by inoculation of Clostridium perfringens culture surgically by performing laparotomy into intestine. After apperence of positive clinical signs of infection, goats were randomly divided into 5 treatment groups i.e. Group 1 (negative control), Group 2 (positive control), Group 3 (yogurt, 5 % solution, 50 mL/time), Group 4 (Yeast, 5 % solution, …

Prevalence And Risk Factors Association Of Babesiosis In Cattle And Buffaloes In District Naushahro Feroze, Sindh, Pakistan, Kazim Raza, Amjad Hussain, Sajid Moin, Huzaifa Arain, Muhammad Mohsen, Maria Abubakar, Erum Bughio, Barkat Ali

Journal of Bioresource Management

Background: Bovine babesiosis is a protozoan disease that is transmitted by ticks and has significant veterinary and economic impacts on tropical livestock systems. Prior to this study, no epidemiological data was available of Sindh, Pakistan.

Purpose: To estimate the Babesia spp. prevalence and estimate the risk factors with respect to cattle and buffaloes in five tehsils of District Naushahro Feroze, Sindh, Pakistan.

Methods: A cross-sectional study was conducted using 200 blood samples (100 Thari cattle; 100 Kundhi buffaloes; both sexes) in five tehsils (Kandiaro, Moro, Mehrabpur, Bhiria and Naushahro Feroze). Thin blood smears under Giemsa stain were viewed under oil-immersion …

Evaluation Of Heavy Metal And Health Risks Of Well Water In Abobo, Osara And Osaragada Communities In Kogi State, North-Central, Nigeria, Muhammed Haruna Isah, Blessing Ahmed, Dauda Tanko, Adang Kombe Lucas

Journal of Bioresource Management

Human health may be at risk if drinking water contains excessive amounts of heavy metals (HMs). To determine risks related to heavy metals, fifteen water samples were taken every month between July and September, 2024 from the communities of Abobo (Site A), Osara (Site B) and Osaragada (Site C) close to Confluence University of Science and Technology, Osara. These samples were tested for ten HMs (Cu, Fe, Ni, Zn, Co, Cd, As, Cr, Hg, Pb) with the aid of Atomic Absorption Spectroscopy. The average concentration ranges as follows: Fe (0.378-0.511 mg/l), Cu (1.643-1.720 mg/l), Ni (0.31-0.556 mg/l), Zn (0.17-0.271 mg/l), …

Isolation, Quantification, And Characterization Of Microplastics In Atmospheric Fallout Across Different Areas Of Lahore, Punjab, Pakistan, Muhammad Rizwan, Aqib Javed, Muhammad Javed Islam, Kashif Riaz, Asif Bilal, Muhammad Nasir, Ayesha Ali

Journal of Bioresource Management

Microplastics have become widely dispersed in our environment, and even in the air we breathe. The present research aims at identifying and determining the amounts of microplastics present in atmospheric fallout over Lahore city, which is characterized by a large population and several manufacturing industries. In order to find out the existence of microplastics, samples of atmospheric fallout were collected from various sites across hustling municipalities of Lahore that included urbanized settlements. The analysis disclosed that there are various forms of microplastic fibers, fragments and granules indicating different sources of pollution. The identified ones varied from 114.485 µm to 2034.731 …

Sensitivity Of The Mangrove Forest In The Joal-Fadiouth Marine Protected Area (Senegal) To Climate Variability (Rainfall And Temperatures), Eugenie Marie Mossane Sene, Elhadji Faye, Sylvie Brizard Zongo, Hippolyte Ditona Tsumbu, Jean-Claude Micha

Journal of Bioresource Management

Mangroves provide coastal communities with a multitude of ecosystem services. This is the case in Joal-Fadiouth. A study on its mangrove dynamics revealed a decline in area between 1974 and 2004, followed by a gradual trend after it acquired Marine Protected Area (MPA) status in 2004. Given the importance of this mangrove, the research focused on analyzing its evolution associated with rainfall and temperature variability. To do this, Spearman’s Rho correlation coefficient was performed between mangrove areas in 10-year increments from 1974 to 2024 and values of climate parameters studied for each increment, with n (number of pairs) = 6. …

Diversity, Prevalence And Associated Factors Of Gastrointestinal Parasites In Small Ruminants Of Chitral, Hindu Kush Mountains, Pakistan, Maaz Saleem, Kamran Khan, Muhammad Zahid Shah

Journal of Bioresource Management

This study investigated the prevalence of helminths parasites and the influence of associated factors including district, valley, species, gender, age, flock size, flock type, feeding system, and deworming among small ruminants in Chitral, Hindu Kush Mountains, Pakistan. Fecal samples from 401 goats and 410 sheep were analyzed. Chi-square tests were applied to determine the associated factors. The overall prevalence of helminths parasites was 59.4 %, with 58.9 % in goats and 60 % in sheep. The most prevalent coprologically detected parasite species was Toxocara spp. (27.1 %), followed by Moniezia spp. (17 %). In mixed infections, mostly Toxocara spp. with …

Hubungan Penggantian Imunosupresan Tidak Terencana Dengan Aktivitas Penyakit Lupus Eritematosus Sistemik: Studi Kohort Retrospektif Di Rsupn Dr. Cipto Mangunkusumo, Jakarta, Rosvitha Amanda, Sukamto Koesnoe, Alvina Widhani, Ikhwan Rinaldi, Adityo Susilo, Juferdy Kurniawan, Rudi Putranto, Birry Karim

Jurnal Penyakit Dalam Indonesia

Introduction. Systemic lupus erythematosus (SLE) is a complex chronic autoimmune disease with diverse clinical manifestations. Treatment stabilization is crucial for optimal disease control, but the consistency of immunosuppressive therapy may be affected by non-ideal conditions, including drug unavailability or adverse effects. This study aimed to assess the association between unplanned immunosuppressant switching and increased disease activity in SLE patients.

Methods. A retrospective cohort study of SLE patients meeting the inclusion criteria, whose disease activity was evaluated using the MEX-SLEDAI score during immunosuppressant substitution. Participants were grouped into an exposed group undergoing unplanned immunosuppressant switching due to drug unavailability …

Efektivitas Penambahan Suplementasi Vitamin C Terhadap Penurunan Malondialdehid Dan Perbaikan Derajat Aktivitas Penyakit Lupus Eritematosus Sistemik: Uji Klinis Acak Tersamar Ganda, Yuniza Yuniza, Nova Kurniati, Theodorus Theodorus, Eddy M. Salim, Kristian S. Hartanto

Jurnal Penyakit Dalam Indonesia

Introduction. Vitamin C is an antioxidant that exerts its effects at multiple cellular levels. However, evidence regarding its effects in systemic lupus erythematosus (SLE) remain inconclusive. This study aimed to evaluate the potential of vitamin as an adjunctive antioxidant therapy in patients with SLE by assessing its effects on serum malondialdehyde (MDA) levels and disease activity using the Mexical Systemic Lupus Erythematosus Disease Activity Index (MEX-SLEDAI) score.

Methods. This pilot double-blind, randomized controlled trial was conducted at Dr. Mohammad Hoesin General Hospital, Palembang. Participants were patients with mild-to-moderate SLE diagnosed according to the 2019 European Alliance of Association …

Gagal Jantung Kanan Pada Hipertiroid Tidak Terkontrol: Laporan Kasus, Kevin Lazuardy, Leonard Nainggolan, Nadim Marchian Tedyanto

Jurnal Penyakit Dalam Indonesia

Right heart failure is a clinical syndrome that is influenced by various factors. The incidence of heart failure reaches 5/1,000 population, while the prevalence of heart failure reaches 1-2% of the adult population. Management of the main etiology of heart failure is the main therapy. In some cases, hyperthyroidism is an indirect cause of heart failure, especially in right heart failure. Hyperthyroidism can cause reversible pulmonary hypertension which causes right heart failure, although the underlying mechanism is uncertain at the moment. This study reports a 46-year-old woman who was diagnosed with right heart failure and also had hyperthyroidism. In this …

Hubungan Kadar Malondialdehida (Mda) Serum Dan Fraksi Ejeksi Ventrikel Kiri Pada Pasien Hemodialisis Reguler, Teguh Setiadi Amir, Taufik Indrajaya, Zulkhair Ali

Jurnal Penyakit Dalam Indonesia

Introduction. Malondialdehyde (MDA) is a marker of oxidative stress that is elevated in chronic kidney disease (CKD) patients undergoing regular hemodialysis. Oxidative stress can affect cardiac function especially left ventricular function. This study aimed to evaluate the relationship between serum MDA levels with left ventricular function in regular hemodialysis patients at Dr. Mohammad Hoesin Genaral Hospital, Palembang.

Methods. This study was an analytic observational study with a cross-sectional design conducted on regular hemodialysis patients in the Hemodialysis Installation of Dr. Mohammad Hoesin Genaral Hospital, Palembang. The MDA levels were examined from the serum of post-hemodialysis patients using ELISA …

Translanguaging Practices And Speaking Anxiety Among Saudi Efl University Students, Hatim Abdulhadi Masoudi

University of Tabuk Journal for Humanities and Social Sciences

Foreign language learning anxiety remains a critical affective variable influencing learners’ performance in English as a foreign language (EFL) classrooms. This study examined the association between translanguaging as a pedagogical strategy and foreign language anxiety among Saudi university students. Adopting a quantitative descriptive-correlational design, data were collected from 200 undergraduate EFL students using a structured questionnaire. While the study design allowed for correlational analysis, the individual participant data required to compute a correlation coefficient between the primary constructs was not provided in the report. Descriptive analyses showed that students who reported greater exposure to translanguaging-based instruction also reported lower anxiety …

Behavioral Problems Among Adolescents With Intellectual Disability: Teachers’ Experiences In Intellectual Education Programs, Sohil Alqazlan, Talal Al-Huwaimani, Saad Al-Jaris, Hazim Alhqbani

University of Tabuk Journal for Humanities and Social Sciences

The study aimed to explore the experiences of intellectual education teachers with behavioural problems among adolescent students with intellectual disabilities within intellectual education programmes. The study adopted a qualitative methodology by conducting interviews with a sample of intellectual education teachers in Riyadh city, analysing the data using thematic analysis following the framework proposed by Braun and Clarke. The results revealed that the most common behavioural problems were aggression, hyperactivity, lethargy, and bullying, with an observed increase in their occurrence in the middle of the school day. The findings also indicated that the teacher plays a pivotal role in the early …

Enhancing Personal Quality Among Department Heads At Shaqra University: A Proposed Model, Hassan Bin Abdulaziz Al-Dawood

University of Tabuk Journal for Humanities and Social Sciences

This study aimed to examine the extent to which heads of departments at Shaqra University apply personal quality standards from the perspective of faculty members, and to develop a proposed model for enhancing personal quality, The study employed the descriptive survey methodology, using a questionnaire as the primary data collection instrument, The questionnaire was administered to a sample of 400 faculty members at Shaqra University. The findings indicated that the overall level of application of personal quality dimensions by heads of departments was moderate, with an overall mean score of 2.93 out of 4.00, The dimension of interpersonal relationships ranked …

Inclusive Leadership And Its Impact On Employee Engagement And Creativity Among University Employees: The Mediating Role Of Organizational Diversity Climate, Amal Abdulmajeed Qassim, Hanan Osama Hassan Mahmoud

University of Tabuk Journal for Humanities and Social Sciences

In this study, Partial Least Squares Structural Equation Modelling (PLS-SEM) is employed to examine the relationships among employee engagement, inclusive management, creativity, and organizational diversity climate in a Saudi university (University of Tabuk). Based on Social Exchange Theory (SET) and Leader-Member Exchange (LMX) theory, the research offers empirical evidence that inclusive leadership enhances the organisational diversity climate, thereby raising employee engagement and creativity. The organisational diversity climate is a vital mediating variable that underscores the importance of translating leadership decisions into beneficial outcomes for employees. Using data from the university employees (N = 150), PLS-SEM results indicate that inclusive leadership …

The Role Of Management Information Systems In Enhancing The Effectiveness Of Instructional Design For E-Learning Courses In Higher Education Institutions: A Sequential Analytical Mixed-Methods Study, Dareen Mubarak Alsulami, Esam Mohammed Aloufi

University of Tabuk Journal for Humanities and Social Sciences

This study aimed to analyze the role of management information systems (MIS) in enhancing the effectiveness of instructional design for e-courses. It employed a model linking data integration, system quality, information and service, analytics, and governance to the instructional design phases (analysis, design, development, implementation, and evaluation). The study also considered decision-making quality as a mediating variable and digital readiness, data-driven decision-making culture, governance, and privacy as moderating factors. A mixed-methods design was used: a questionnaire to measure MIS effectiveness, design effectiveness, and decision quality; interviews and course content analysis; and PLS-SEM modeling. The results showed a positive relationship between …

Legal Mechanisms For Combating Corruption In Administrative Contracts In The Kingdom Of Saudi Arabia (In Light Of Statutory Provisions And The Jurisprudence Of The Board Of Grievances), Khalid Ali Al Saeedi

University of Tabuk Journal for Humanities and Social Sciences

The aim of this study is to examine the legal mechanisms for combating corruption in administrative contracts in Saudi Arabia, in light of the system's provisions and the rulings of the Board of Grievances, in alignment with Saudi Vision 2030 objectives to enhance transparency and protect public funds. The research analyzes the Government Tenders and Procurement System, enacted in 1440 AH, and the judicial role of the Board of Grievances in monitoring the legality of contractual decisions through an analysis of selected judicial rulings. Using a critical analytical approach, the study combines an examination of legal texts, judicial practices, and …

Criminal Liability Of Parents For The Exploitation Of Children In The Digital Content Industry Through Social Media Platforms, Dania Marwan Yousef

University of Tabuk Journal for Humanities and Social Sciences

This research addresses the issue of criminal liability of Parents for the exploitation of children in the digital content industry through social media platforms, with a particular focus on the effectiveness of enforcing the punitive provisions prescribed under the Saudi legal system against parents or legal guardians responsible for the care of children when they engage in such conduct. The study examines the position of the Saudi legal system in addressing the subject matter under consideration by analyzing the relevant statutory provisions. It also identifies the legal basis upon which criminal liability for perpetrators of these acts is established, which …