Periodicals of Engineering and Natural Sciences (PEN - International University of Sarajevo)
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The influence of corporate governance and Shariah governance on insolvency risk: Evidence from developing market
Get PDFThe goal of the study was to determine how corporate governance and Sharia governance affected the risk of insolvency in banks located in Iraq and the Gulf Cooperation Countries (GCC). The moderating influence of foreign ownership in banks on the association between the two levels of governance and bankruptcy risk was also examined in this study. For the years 2012–2021, the study covered 70 banks listed in Iraq and the seven GCC countries. Three distinct regression models were utilized in the study: ordinary least squares, variable effect model, and fixed effect model. To select the best model and discover the analysis\u27s findings, a comparison of the models was done. The findings showed that insolvency risk and corporate governance had a negative association. While there was no effect of Sharia governance on insolvency risks. The study found that foreign ownership also plays a major role in the interaction. The study provides a valuable unified indicator through which corporate governance and Sharia law can be measured in the GCC and Iraq. It gives decision-makers an accurate view of the risks of insolvency and ways to control them
Using numerical simulations for estimating the influence of different parameters of long rod kinetic energy penetrators
Get PDFSimulations were performed with long rod kinetic energy penetrators to characterize important parameters used. Hohler & Stilp\u27s experimental results served as the initial validation for the numerical model. Additionally, using numerical simulations, the impact of various (possible) penetrator materials on their penetration depth is illustrated. Additionally, the effects of using a steel jacket (sheath) over the penetrator and the penetrator fineness ratio (L/D) were examined. Research showed that the choice of penetrator material can significantly affect the penetrator\u27s effectiveness. With a penetrator of depleted uranium alloy (0.75% titanium), the maximum penetration depth was attained. It was shown that when increasing the penetrator fineness, the increase in penetrator length has a large influence on penetration depth. Decreasing the penetrator diameter the penetration depth is also decreased. Numerical simulations also showed that to minimize penetration degradation, the penetrator jacket must be relatively thin
Effectiveness of internal control in green credit: Influential factors in Vietnam\u27s commercial banking sector
Get PDFThis study investigates the effectiveness of internal controls governing green credit operations in Vietnamese commercial banks. We employ regression analysis to identify key factors influencing control effectiveness. Six key areas emerge: Risk Management, Macroeconomic Factors, Monitoring Activities, Group Benefits, Work Motivation, and Information and Communication. Independent sample T-tests and one-way ANOVA tests reveal significant variations in control effectiveness based on employee age groups and positions within the banks. Further analysis categorizes these factors into strong and weak impact groups based on their Beta coefficients. Risk Management and Macroeconomic Factors emerge as strong influencers, highlighting the critical role of robust risk management practices and favorable economic conditions. Conversely, Monitoring Activities, Group Benefits, Information and Communication, and Work Motivation have weaker but still notable impacts, suggesting areas for improvement in internal supervisory practices, communication systems, and employee motivation strategies. The findings underscore the critical role of risk management and macroeconomic factors while highlighting opportunities for enhancing supervisory practices, internal communication, and employee motivation within Vietnamese commercial banks
The role of entrepreneurial initiatives in the architecture of post-war infrastructure recovery in Ukraine
Get PDFThe ongoing conflict between Russia and Ukraine has destroyed much of the Ukrainian infrastructure. Post war period focuses on the restoration of the infrastructure as a hope to avoid the economic hardship for the public. The government’s dedication to reviving the economy and infrastructure requires the intervention of the public sphere through the neoliberal approach. This approach requires the services of entrepreneurs to achieve the desire goals. The competition factor and the inclusive strategy to take all the key stakeholders on board is the primary concern of the neo-liberal approach. This paper underpins the intricate play between entrepreneurial initiative and the restoration of the infrastructure though the regional cooperation. Despite the opportunities provided by the war for the drastic changes in business, the negative impact of the war is more concerned about the aftershocks of such a crucial destruction. This paper aims to investigate entrepreneurs\u27 role in restoring the infrastructure in the war-ravaged areas of Ukraine. The qualitative method serves the purpose of investigating through the analytical approach. Entrepreneurial initiatives have contributed heavily to restoration through economic uplift, innovative steps, and domestic integration. It presents business as a resilient tool to bear the aftershocks of unwelcomed. Fostering the innovation and the international supports could reduce the burden on the government and promote the competition to achieve the desired results for reconstruction. 
Optimal strategies for attracting private investment in energy efficiency projects at the household level
Get PDFIn order to create a thriving clean energy industry, it is necessary to increase the number of households involved in energy efficiency. In addition, favorable conditions should be created to attract investment in innovation to create new energy-saving technologies. This also means expanding the use of existing environmentally friendly energy solutions, such as solar or wind energy development, which is particularly relevant for Ukraine, given the extensive damage to energy infrastructure caused by the fighting. When the cost-effectiveness of measures and guarantees of return on investment are insufficient for private investors or when measures that only indirectly contribute to energy efficiency are involved, financial support from the state is required, which should also be considered when developing approaches to ensuring the establishment of an effective system for investing in energy efficiency projects. Given the relevance of the topic under study, its goal is to identify the best ways to attract private investment in energy efficiency projects at the household level. To achieve this goal, the following tasks should be solved: to conduct a statistical analysis of the energy sector in Ukraine, to identify opportunities for financing energy efficiency projects in the residential sector, and to formulate recommendations for attracting resources to implement energy efficiency projects by households. The methodological basis of the study is statistical analysis and general scientific research methods. The study proves that co-financing, already being implemented in Ukraine under specific projects described in the paper, can become one of the main directions for developing energy efficiency projects. The strategies for supporting investment projects and raising funds to finance energy efficiency projects are also detailed and systematized. Possibilities of co-financing from various sources for projects in the main areas of energy saving are described in detail, which may be helpful primarily for households focused on implementing energy efficiency projects, either in terms of renewable energy production or improving the energy efficiency class of premises
The influence of agricultural planting in rural landscape design and tourism development — A case of Shandong Yinshi Village
Get PDFWithin the framework of China\u27s rural revitalization strategy, there is a notable positive trend in rural construction and development across various regions, accompanied by a burgeoning interest in rural tourism development. This paper focuses on Yinshi Village in Linqu County, Shandong Province, examining how the village capitalizes on its persimmon industry to shape, design, and advance tourism development within its rural landscapes. The results of this study illustrate that the persimmon industry plays a pivotal role in diversifying rural landscapes, improving the overall planning and design of rural areas, enhancing the attractiveness of rural tourism, and boosting the economic prosperity of the local population. This research contributes valuable development strategies for integrating agricultural planting into rural landscape design and tourism development. Moreover, it investigates the substantial influence of agricultural planting on both rural landscape design and tourism development, ultimately providing insights and experiences that are applicable not only in China but also in similar regions globally
Integration of ChatGPT in e-Learning Systems: Comprehensive review
Get PDFThe process of integrating artificial intelligence (AI) technologies, particularly ChatGPT, into e-learning has attracted considerable attention due to the potential to improve personalized education or education based on personally oriented technologies. The aim of the study is to investigate the process of integrating ChatGPT into e-learning systems, focusing on the interpretation of the results. To study the issue of ChatGPT integration in e-learning, a detailed review of the current scientific literature was conducted. Accordingly, a thorough research search covered articles from 2020 to 2023, revealing an increase in publications in recent years. An in-depth analysis of 101 publications revealed a significant interest in the use of ChatGPT to deliver personalized and adaptive learning. The results showed that the integration of ChatGPT increases the effectiveness of e-learning by adapting the content to the individual needs of all participants in the learning process. It was also shown that ChatGPT can adjust the complexity of the content according to the learner\u27s level of understanding, provide feedback and support, and facilitate the creation of individual learning tools. The results show that the process of integrating ChatGPT into an online learning space offers many opportunities, such as personalized learning paths and rapid assessment. However, certain challenges need to be addressed, such as infrastructure limitations and ethical considerations. 
The quality of disclosure of accounting information and its impact on financial performance and its determinants based on accounting information systems: A study on a sample of companies listed on the Iraqi stock exchange
Get PDFThe study aimed to understand and clarify the quality of disclosure of accounting information and its impact on financial performance in many companies including technological and engineering companies and its determinants by relying on accounting information systems, where the independent variable represents the quality of disclosure of accounting information in its dimensions: (disclosure of social and environmental responsibility, disclosure of internal control items and audit operations, disclosure of information future, and disclosure of financial information), and the dependent variable is financial performance and its determinants. The research community consisted of Iraq Stock Exchange companies, and the companies with the highest market value were selected and were represented by five companies: (Zain Iraq, Asia Cell, Bank of Baghdad, Baghdad Soft Drinks Company Pepsi Baghdad, National Bank of Iraq), where 350 questionnaires were distributed to A group of employees, experts, and investors collected data on the variables of the study. A random sampling equation was used to determine the sample size necessary to obtain accurate and reliable results. 345 questionnaires were retrieved, suitable for analysis. The descriptive analytical approach was adopted to achieve the objectives of the study. The most important of which is: a positive evaluation of the quality of accounting disclosure, with room for improvement. The positive evaluation indicates awareness among companies of the importance of transparency and accountability in enhancing trust between them and investors and shareholders. The positive evaluation also shows companies\u27 efforts to apply international accounting standards and provide accurate and reliable financial information. The reason for this assessment is the adoption of international accounting standards and effective supervision by regulatory authorities
A study on the influence of government, financial and incubation support on the success of startups in IT Cities of India
Get PDFThis paper revolves around the concept of start-ups in IT Cities of India. Start-ups are mostly created based on creative and innovative ideas and grow to achieve success. Start-up companies are newly established companies which generally strive for existence due to some challenges. The basic purpose of this paper is to put some light on the factors influencing the success of startups in IT Cities of India. factors include Government support, Incubation support and financial support which is again sub divided into various sub factors having an influence on the success of startups in IT Cities of India. An attempt is made to review the literature and based on which primary data were collected from various Start-up Unit, start- up owner, CEO through questionnaire and the total of 309 respondents have been analyzed. Based on data collected all the three factors have been analyzed and proposed some suggestions and strategies
Practices for conducting value stream traceability in DevOps: A systematic literature mapping
Get PDFDevOps is an approach that describes a set of practices and cultural values whose main objective is to integrate different teams within an organization at the development and operations level. This approach allows for improving the effectiveness of communication, collaboration, value delivery in software development, and organizational culture. Currently, organizations from different economic sectors find themselves in need of developing software and implementing DevOps practices to improve delivery frequency without sacrificing the quality and stability of the solution. Among the main issues when implementing DevOps is how to perform traceability of added value, henceforth, Value Stream. The Value Stream is presented as a sequence of activities responsible for producing and delivering value to customers and users through a product or service. Given its importance for organizations, this work addresses the most common challenges in organizations to perform Value Stream traceability, the proposals presented in the current literature for this process, and the unexplored research challenges found in the literature on the Value Stream. To do this, a systematic literature mapping is developed, resulting in the identification of various practices. From these, a set of challenges and practices that various organizations could implement to perform DevOps process traceability with a focus on the Value Stream are consolidated and presented