European Journal of Theoretical and Applied Sciences
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The Advantages of Digital Literacy Strategies to Improve MSME’s Business Performance
Get PDFThis study stems from the gap in research and expert opinions that explain the relationship between entrepreneurial orientation and business performance. This research was conducted in Maluku Province with research areas in West Seram Regency, Ambon City and Central Maluku Regency. To answer the research gap, we developed the concept of digital literacy strategic advantage rooted in Reource advantage Theory of Competition (Hunt&Morgan,1995). We used a sample size of 125 MSMEs spread across three city districts in Maluku province using a non-probability sampling technique with a non-proposive sampling approach. To test the hypothesis, we used structural model analysis with the help of the AMOS SEM version 26 program. The results explained that the three hypotheses we proposed had a positive and significant effect on the business performance of MSMEs in Maluku province. Our theoretical implications and managerial implications are explained to be taken into consideration for theory development and MSME development. 
Exploring the Influence of Sustainability Reporting on Indian Corporate Financial Performance: A Meta-Analytical Synthesis
Get PDFThis research paper delves into the burgeoning field of sustainability reporting and its influence on the financial performance of Indian corporations, a topic of increasing significance in the evolving global business landscape. The primary objective of this study is to examine the extent to which sustainability reporting correlates with the financial performance of Indian companies, and to understand the nature and strength of this relationship. A meta-analytical approach was adopted to synthesize findings from diverse studies, providing a comprehensive overview of existing literature on the subject. This methodology involved rigorous inclusion and exclusion criteria, a systematic search across major academic databases, and the application of statistical techniques to calculate effect sizes and assess heterogeneity. The key findings indicate a positive, albeit modest, correlation between sustainability reporting and financial performance, as evidenced by an overall effect size (r) of 0.11. This outcome points to the importance of integrating sustainability practices into business strategies, not just as a compliance or ethical imperative but as a potential contributor to financial success. The study’s findings vary across different industries, with the banking sector showing a more significant relationship compared to non-financial firms. The implications of this research are multifaceted, influencing corporate strategy, policy formulation, and investment decisions. It underscores the strategic value of sustainability reporting in the Indian corporate sector and highlights its role in shaping a business approach that harmonizes economic prosperity with environmental and social responsibility. This study contributes to the broader understanding of the interplay between sustainability and financial performance, offering valuable insights for businesses, policymakers, and stakeholders in the rapidly evolving Indian corporate landscape. 
Role of Microbial Communities in Compost and Plant Growth: Structure and Function
Get PDFThe review explores the microbial communities within composite composts, focusing on their role in decomposition and nutrient cycling, using advanced molecular techniques and traditional microbiological assays, the researchers examine the diverse bacteria, fungi, and archaea in compost matrices, they highlight the richness and complexity of these ecosystems, their adaptability to various environmental conditions, and their substrate compositions. Certain important groups of microorganisms are essential for breaking down organic material, releasing nutrients, and creating humic substances that are vital for soil health and plant development. The research also shows how the makeup of the microbial community and the conditions of composting work together, which has a big impact on how well the compost matures and how good the final product is. 
Validation of HPLC Method for the Assessment of Occurrence of Ochratoxin A in Wheat Grains Sold in Major Markets in Lagos
Get PDFThe presence of Ochratoxin A (OTA) in wheat grain is a serious threat to safety of wheat based foodstuff. In the present study, sixty wheat grain samples were collected from six major markets in Lagos for determination of OTA levels using HPLC-FLD utilizing acetonitrile- water-acetic acid (51:47:2 V/V/V) mixture as mobile phase. The limit of Quantitation (LOQ) was 0.47 μg/kg and the average recovery values of OTA for reference material and spiked wheat grain sample ranged from 87.68-107.09%. Twenty-four (40%) wheat grain samples were contaminated with detectable quantity of OTA ranging from 0.40-41.58μg/kg. OTA levels in five samples (20.8%) exceeded the NAFDAC and European Union (EU) permissible limit of 5.0μg/kg. The expanded uncertainty of measurement calculated signifies that the true value is within ±11.00% of the reported results at a confidence level of 95%. Considering that OTA levels in 20.8% of wheat grain samples analyzed are above the permissible limit of 5.0μg/kg, it could be seen as a serious public health threat. Therefore, continuous monitoring and tighter regulation of OTA in cereals is recommended. 
Exploring the Stimulus Organism Response (SOR) Framework that Shapes Impulse Buying in the Epoch of E-Wallets in the Philippines
Get PDF In the progressing digital financial landscape of the Philippines, the surge in e-wallet applications has vastly captured the interest of Filipino users. As e-wallets restructure how consumers manage their finances, a crucial question emerges: Can they influence impulsive buying tendencies? Using the (S-O-R) framework, the study reconnoitered the factors that incite impulse buying, expanding prior models by integrating both intrinsic and extrinsic stimuli. A total of 828 active e-wallet users were gathered using homogenous purposive sampling. After employing a Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis, the results elucidated five significant stimuli (i.e., perceived risk, visual appeal, subjective norms, convenience, and monetary savings) in shaping user satisfaction and perceived enjoyment. Conversely, information quality demonstrated statistical significance only in association with satisfaction. Moreover, the study highlighted those three factors (i.e., perceived enjoyment, subjective norms, and monetary savings) that directly impact impulse buying. Ultimately, it accentuates the full mediating role of perceived enjoyment in linking visual appeal with impulsive buying whilst showcasing a partial mediation effect in the relationship between cost savings and impulsive buying. Edifice on these findings, e-wallet providers have a strategic outlook to further invest in the following: (a) user-centric design strategies, (b) process enhancement for seamless user experience, and (c) optimization of user education. 
The Importance of Hyaluronic Acid in Biological Systems
Get PDFHyaluronic acid (HA) is a crucial component of the extracellular matrix, found abundantly in connective tissues, skin, and synovial fluid. Its unique properties, including hydration capacity and viscoelasticity, play pivotal roles in tissue hydration, lubrication, and wound healing. Despite its ubiquitous presence, the specific mechanisms underlying its diverse biological functions remain the subject of ongoing research. Studies have elucidated HA's involvement in various physiological processes, such as cell proliferation, migration, and differentiation. Its interaction with cell surface receptors modulates signaling pathways implicated in tissue repair and inflammation regulation. Moreover, HA's rheological properties contribute to joint lubrication, facilitating smooth movement and preventing cartilage degradation. Understanding the multifaceted roles of HA holds significant implications for biomedical applications. Its therapeutic potential spans from skincare formulations to regenerative medicine and drug delivery systems. Targeting HA metabolism presents novel strategies for treating conditions like osteoarthritis, dry eye syndrome, and dermal aging. Continued exploration of HA biology promises exciting avenues for scientific advancement and clinical innovation. Emerging technologies, such as biomaterial engineering and nanomedicine, offer opportunities to tailor HA-based interventions for enhanced efficacy and targeted delivery. Additionally, investigating HA's interplay with the immune system could uncover new immunomodulatory therapies. In conclusion, the importance of hyaluronic acid in biological systems is indisputable, given its indispensable roles in tissue homeostasis and repair. By deciphering its intricate mechanisms of action, researchers pave the way for groundbreaking advancements in medicine and biotechnology. Harnessing the therapeutic potential of HA stands poised to revolutionize healthcare, offering solutions to a myriad of pathological conditions and enhancing quality of life. 
Review Article: Plant Viruses Transmitted by Insects
Get PDFThis review article examines the important role of insects in the transmission of plant viruses, focusing on various insect vectors such as aphids, whiteflies, mealybugs and thrips. It highlights the historical context of plant pathogen discovery and the complex relationships between viruses, host plants and insect pathogens. The article classifies the modes of infection as irregular, semi-episodic, cyclic, and disseminated, and describes in detail how these modes affect the spread of the virus. For example, aphids, especially green peach aphids, are known to spread more than 100 viruses through specialized mouth parts and saliva, making them easy to feed and infect plants. Whiteflies, particularly the cotton whitefly, are known for their ability to consistently spread diseases. Mealybugs and thrips are also mentioned as having specific ways of transmitting diseases. The study highlights the need for further research to understand the complexity of these interactions and their implications for edible plant diseases. Overall, the article provides a comprehensive description of the mechanisms by which insects transmit pathogenic diseases in plants emphasizing their importance in agriculture. 
Scope of Right to Information Act in Enabling Local Development in Nepal
Get PDFThis paper aims to explore the impact and potential of the Right to Information (RTI) Act in advancing local development initiatives in Nepal. Historically, local development governance faced challenges, including limited awareness among stakeholders, delays in service delivery, and issues related to corruption, transparency, and accountability. Enacted in 2007, the RTI Act represents a groundbreaking legislative step, obligating public authorities to actively disclose and disseminate information to support local development efforts. This law empowers citizens to engage more effectively with local authorities, fostering responsive and community-oriented development. The study employs qualitative methods with an exploratory and descriptive approach, using purposively selected case studies from Kathmandu Metropolitan City and Sunkoshi Rural Municipality in Okhaldhunga. The findings highlight that transparency and accountability within local government administration are essential for participatory democracy. Overall, the RTI Act is shown to be a transformative tool for citizens, significantly enhancing governance by supporting transparency, accountability, citizen involvement, and effective local development governance. 
Human Resource Information Systems and Employees Performance at Nairobi City Water and Sewerage Company Limited, Kenya
Get PDFThe study focused on assessing the impact of human resource information systems (HRIS) on employee performance at Nairobi City Water and Sewerage Company (NCWSC) Ltd., with particular emphasis on e-recruitment, e-training, and e-payroll management. Using Social System Theory and the Technology Acceptance Model as a foundation, the study treated employee performance as the dependent variable and HRIS elements as independent variables. A descriptive research design surveyed all 89 employees using a Likert scale questionnaire, and data analysis was conducted with SPSS software, applying descriptive and inferential statistics, including multiple linear regression. Results indicated that e-recruitment and e-performance appraisal significantly enhanced employee performance, while e-training had a more limited effect unless aligned with specific job needs. Overall, NCWSC employees held positive views on HRIS, especially regarding e-recruitment and e-performance appraisal, which were shown to support organizational goals effectively. The study recommended aligning e-training with role-specific skills to improve outcomes. It also suggested that future research could examine HRIS impacts in different sectors and the influence of organizational culture and top management support on HRIS effectiveness. The study implies that aligning HRIS functionalities, particularly e-recruitment and e-performance appraisal, with specific organizational and job-related needs can significantly enhance employee performance and support strategic goals in the water and sewerage sector. 
Developing Predictive Models for Detecting Financial Statement Fraud: A Machine Learning Approach
Get PDFThe objective of this study is to overcome the shortcomings of conventional ways to detect fraud in financial statement analysis, including rule-based and statistical methods, which frequently fail to identify intricate patterns suggestive of fraud. This research aims to improve the detection of financial statement fraud through the development of a machine learning-based predictive model, thereby enhancing the integrity of financial markets and mitigating significant economic losses.
The study utilizes an extensive dataset comprising financial ratios, governance indicators, and company-specific attributes to train multiple machine learning models, namely Random Forest, XGBoost, and Support Vector Machines (SVM). Data preprocessing procedures, including scaling, addressing missing values, and class balancing via SMOTE, were implemented to guarantee dependable model training and validation.
Results demonstrate that ensemble methods, specifically Random Forest and XGBoost, surpass conventional detection techniques by attaining enhanced accuracy, recall, and AUC-ROC scores. The analysis demonstrated that non-financial indicators, including audit fees and board independence, are crucial for detecting fraud, underscoring the importance of integrating governance-related data into fraud detection models.
This study illustrates the benefits of machine learning models in detecting financial fraud and suggests a pragmatic framework for their application in auditing and regulatory environments. The study highlights the efficacy of ensemble methods, emphasizing their potential as data-driven, scalable solutions for improved corporate governance, financial oversight, and regulatory practices. Subsequent research could advance this work by incorporating alternative data sources, such as sentiment analysis, and expanding datasets to enhance model generalization.