Scientific Publishing Institute (SPI): E-Journals
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Gender differences in library book borrowing volume: The influence of psychological variables and temporal moderation
Full text linkThis study explores gender differences in library book borrowing with psychological variables and temporal moderation. Using PCA, SEM, logistic regression, and 2SLS, it analyzes reading preferences and borrowing behaviors. Females dominate literature and social science borrowing, while males prefer military, transportation, and STEM materials. SEM shows moderate factor suitability (KMO: 0.683 for males, 0.659 for females), with distinct structures: males have a three-factor model, and females a two-factor model. Logistic regression reveals a temporal decline in total borrowing volume's positive effect on renewal behavior, with significant volume-time interactions (p < 0.001). 2SLS confirms that predicted variables from time, psychological factors, and renewal behavior influence borrowing volume differently by gender. The findings highlight the complex interplay of gender, psychology, and time in library usage, guiding resource allocation and gender-specific services
Unleashing local growth: The role of regional innovation and entrepreneurship in China
Full text linkThis study investigates the role of entrepreneurship and innovation in promoting local economic growth in China. Past studies have evaluated this issue using national- or province-level data. However, given China’s large size and significant diversity, even within a single province, and the fact that entrepreneurial spirit is a local issue, more localized analysis is necessary for a comprehensive understanding. Thus, using a unique dataset encompassing 286 cities from 2004 to 2020, we evaluate how entrepreneurship and innovation stimulate regional economic growth at the city-level. The results show the positive effects of entrepreneurship and innovation, particularly firm entry, outside direct investment, patent granted, and trademark registration. The study also investigates heterogeneity across administrative divisions and geographical features. Entrepreneurship and innovation are found to significantly enhance local economic development. The effects are particularly strong in provincial capitals compared to other cities. Furthermore, geographical factors, such as the Qinling-Huaihe Line and the Hu Huanyong Line, play a crucial role in shaping economic outcomes, highlighting substantial regional disparities. Entrepreneurship and innovation serve as crucial drivers of regional economic growth, but their impact varies based on administrative status and geographical context. The findings underscore the importance of localized policies that promote entrepreneurship and innovation. This study also provides valuable insights into the spatial dynamics of economic growth and contributes to the broader discourse in economic geography
The impact of GDP growth on banking stability in Vietnam: A PVAR model analysis
Full text linkThis study investigates the dynamic interplay between real economic activity and banking system resilience in Vietnam using a quarterly panel of 29 commercial banks from Q1/2008 to Q4/2024. Employing a Panel Vector Autoregression (PVAR) framework, we trace how unexpected movements in GDP growth propagate to a standard measure of bank soundness—the Z-score, which captures a bank’s distance to insolvency by combining profitability, capitalization, and earnings volatility. The results indicate statistically significant bidirectional Granger causality between GDP growth and the Z-score, implying a feedback loop in which stronger macroeconomic conditions bolster bank stability, and a more stable banking sector, in turn, supports subsequent economic performance. Impulse-response functions show that a positive GDP growth shock raises banking stability in the short run, with the effect peaking around the third to fourth quarter before gradually dissipating. Interestingly, conventional income- and credit-risk channels—net interest margin (NIM), non-interest income (NII), and non-performing loans (NPL)—do not exhibit significant direct responses to GDP growth shocks. However, when we examine how NIM relates to the Z-score, the evidence suggests that the dominant transmission mechanism may run through monetary policy and bank-internal balance-sheet features such as capitalization and the stability of earnings rather than through margin widening, fee income shifts, or immediate improvements in asset quality. Taken together, these findings underscore the importance of countercyclical buffers and prudent capital management to sustain resilience over the business cycle. Policy implications include reinforcing capital and liquidity requirements that tighten in booms and relax in downturns, maintaining clear monetary policy communication to stabilize funding conditions, and encouraging diversification strategies that reduce earnings volatility without incentivizing excessive risk-taking. Such measures can help lock in the stabilization benefits of growth while limiting procyclical vulnerabilities in Vietnam’s banking system
Student perceptions of the use of OneNote to create a capstone project in a teacher education program
Full text linkDuring the Fall 2023 semester, a group of students in their first semester of the elementary education program at The University of Texas Rio Grande Valley (UTRGV) was required to use OneNote to complete a Community Case Study, which is a capstone project in the teacher education program at UTRGV. The project consists of three sections, which include a study of the school and district, visits to area attractions in the community, interviews with members of the community, and a final reflection on the project. The Community Case Study includes text-based files, graphics, and video. The authors used OneNote to have students document the various parts of the case study. The advantage of OneNote is that it allows students to upload all parts of the case study in one cohesive location as it accommodates text, graphics, and video. At the end of the semester, the authors had students fill out a student perception survey. This study discusses student perceptions of OneNote, the advantages of using OneNote, and the effects on project quality
The contribution of international financial reporting standards to reducing tax evasion
Full text linkIn Europe, taxation is a critical issue, resulting in state mechanisms constantly striving to reduce levels of tax evasion. This research focuses on the contribution of International Financial Reporting Standards (IFRS) to reducing tax evasion by examining how transparency, standardization and digitalization of accounting processes enhance tax compliance, as well as the challenges that shape a new framework. Methodologically, it is based on secondary research, using reputable sources from the last five years (2020–2025). At the contribution level, it provides a synthesized scientific analysis identifying key mechanisms between IFRS and tax evasion, incorporating recent data and proposing policies to enhance transparency and harmonize accounting and tax systems. The findings showed that IFRS reduce tax evasion through standardized reporting and enhanced transparency, particularly through the implementation of the IFRS 7 and IFRS 15. Additionally, the results showed that digitalization enhances tax compliance, while the complexity of IFRS and the lack of harmonization with national tax systems are contemporary challenges
Dual exchange rate systems and food inflation in Nigeria: Does Unifying exchange rate matter?
Full text linkAccess to foreign exchange (forex) has been a persistent challenge in Nigeria, leading to calls for exchange rate unification as a potential solution. This study examines the impact of dual exchange rates on food inflation in Nigeria. The study employs the Autoregressive Distributed Lag (ARDL) model to analyze the relationship between various exchange rate measures and food inflation in Nigeria. Key variables include the Bureau De Change (BDC) exchange rate, unified exchange rate, exchange rate differentials, and the official exchange rate. The results indicate that the BDC exchange rate, unified exchange rate, and exchange rate differentials have a positive and significant impact on food inflation in both the short and long run. In contrast, the official exchange rate negatively affects food inflation but remains statistically insignificant over both periods. This implies that rising exchange rate differentials contribute to food price increases, albeit moderately under a unified exchange rate system. The study underscores the importance of exchange rate unification in stabilizing food prices. However, for effectiveness, legal backing and regulatory enforcement are necessary. Policymakers should implement forex market interventions to reduce exchange rate volatility, improve naira stability, and mitigate food inflation
Transforming accounting with predictive analytics and machine learning
Full text linkThe integration of predictive analytics and machine learning (ML) is transforming the accounting profession, enabling a shift from traditional, retrospective approaches to proactive, data-driven decision-making. By leveraging historical data, statistical algorithms, and machine learning techniques, accountants can forecast financial trends, enhance fraud detection, and improve regulatory compliance. This paper demonstrates the implementation of advanced ML models, such as Extra Trees Regressor and CatBoost, to optimize financial predictions. Through a comprehensive evaluation of key performance metrics (e.g., MAE, RMSE, R²), the study identifies the Extra Trees Regressor as the most effective model, excelling in both prediction accuracy and reliability. However, challenges such as data quality, algorithmic fairness, and skill gaps remain significant barriers to adoption. The findings underscore the transformative potential of predictive analytics and ML in improving financial reporting, automating repetitive tasks, and ensuring adherence to compliance standards. This research highlights the critical role of interdisciplinary collaboration in overcoming integration challenges and achieving competitive advantages in the evolving financial landscape
An empirical study on the effect of non-performing loans and fraud on the financial performance of tier 1 deposit money banks in Nigeria
Full text linkThe study aimed at evaluating the extent to which non-performing loans and fraud affect the financial performance of Tier 1 deposit money banks in Nigeria. The study made use of secondary data which are gotten from central bank statistical bulletin 2025. The study made use of the multiple regression method for the analysis. The study therefore concluded that there is a significant relationship between fraud cases, non-performing loans and financial performance of tier 1 deposit money banks in Nigeria. The study recommends that Tier 1 banks should enhance their risk management frameworks to effectively address non-performing loans and fraud. This includes implementing stricter credit controls, conducting regular loan portfolio reviews, and investing in advanced fraud detection technologies
The influence of learner modality preferences on perceived mental effort and performance in self-paced instructional videos
Full text linkSelf-paced online learning environments frequently employ narrated and captioned videos, each grounded in distinct multimedia learning principles. Narrated videos reflect the modality principle, which favors spoken over written text, whereas captioned videos align with the transient information principle, which emphasizes the benefits of written input. These principles are in tension—one privileges auditory input while the other privileges visual-verbal input—and they map onto the processing tendencies of auditory versus read/write learners, creating potential inconsistencies in instructional design. This study investigated how learner modality preference moderates the effects of text modality on perceived mental effort and performance in video-based learning. A 2 × 2 between-subjects ANOVA (text modality: narrated vs. captioned; modality preference: auditory vs. read/write) revealed a significant interaction effect on perceived mental effort but no effects on recall or transfer performance. Follow-up analyses showed that text modality significantly influenced perceived mental effort among auditory learners, with narrated videos reducing effort relative to captioned videos, whereas no such effect was observed for read/write learners. The findings indicate that mismatched formats may increase perceived effort without impairing learning outcomes, likely because pacing-control mechanisms help learners manage cognitive demands. The differential effects observed between auditory and read/write learners provide insight into the application of multimedia principles and reinforce the view that instructional effectiveness is better explained by cognitive principles, such as modality and segmenting, rather than by tailoring materials to individual learner preferences
How is generative artificial intelligence shaping the future of finance, accounting and investments in listed firms?
Full text linkGenerative artificial intelligence, machine learning, and blockchain technologies are rapidly transforming various industries, and finance, accounting, and investment fields are no exception, as they can affect how financial data is analyzed and interpreted. This paper discusses these innovative trends and their implications for listed companies. Guided by technology acceptance theory and technology readiness theory, the paper employed an integrative review methodology to identify emerging constructs related to these three fields. These technologies can revolutionize finance, accounting, and investment processes by enhancing big data analytics, accuracy, efficiency, fraud detection, risk assessment, forecasting, reporting, client engagement, and the identification of functional anomalies. Experts can then focus on value-added tasks and improved collaboration among professionals. Adoption of these technologies can enable listed firms to streamline financial operations, automate repetitive tasks, and focus on strategic financial decision-making processes. Data analytics and predictive modeling enable the extraction of valuable insights from large datasets, facilitating proactive financial decision-making and providing value-added services to clients. Practitioners must upskill to adapt to new technologies, become strategic advisors, and embrace sustainable practices to drive business success in such a dynamic environment. While financial regulators must review their policies, universities and professional development bodies need to redesign their training curricula