The purpose of this study is to investigate the relationship between the use of business intelligence applications in accounting, particularly in invoice handling, and the resultant disruption and technical challenges. Traditionally a manual process, accounting has fundamentally changed with the incorporation of BI technology that automates processes and allows for sophisticated data analysis. This study addresses the lack of understanding about the strategic implications and nuances of implementation. Data was collected from 467 accounting stakeholder surveys and analyzed quantitatively using correlational analysis. Multiple regression was utilized to investigate the effect of BI adoption, technical sophistication on operational and organizational performance enhancements. The results show a weak association between the use of BI tools and operational enhancements, indicating that the time for processing invoices has decreased. Challenges due to information privacy and bias were significant and negative on both operational and organizational performance. This study suggests that a successful implementation of a BI technology requires an integrated plan that focuses on strategic management, organizational learning, and sound policies This paper informs practitioners of how accounting is being transformed in the digital age, motivating accountants and policy makers to better understand accounting as it evolves with technology and for businesses to invest in concomitant advances.
Named Entity Recognition (NER), a core task in Information Extraction (IE) alongside Relation Extraction (RE), identifies and extracts entities like place and person names in various domains. NER has improved business processes in both public and private sectors but remains underutilized in government institutions, especially in developing countries like Indonesia. This study examines which government fields have utilized NER over the past five years, evaluates system performance, identifies common methods, highlights countries with significant adoption, and outlines current challenges. Over 64 international studies from 15 countries were selected using PRISMA 2020 guidelines. The findings are synthesized into a preliminary ontology design for Government NER.
After the oil and economic boom of the 20th century, Doha experienced significant development in terms of the architectural scene, design, function, and sociocultural transformations. The advancements in global architecture have facilitated innovative and streamlined construction processes, while creating a paradigm shift in the overall architecture of dwellings and how people navigate around the house. In this context, this research aims to study the impact of globalization on housing typologies and the factors influencing their evolution, focusing on the city of Doha as a case study. This study is based on a qualitative research approach that centers its investigation on Doha while exploring strategies for preserving Arabic-Islamic identity. The research investigation used a content analysis methodology to analyze three additional case studies within the MENA region. The results indicate that new housing typologies have emerged in cities due to globalization and changes in physical and sociocultural dimensions. In addition, preserving older neighborhoods and housing typologies through a bottom-up approach is essential for design creativity and climatic and sociocultural sensitivity while exchanging knowledge and sharing experiences between generations. Furthermore, this article promotes heritage awareness and encourages local authorities to preserve Doha’s surviving historic neighborhoods and architectural language to restore the city’s urban identity. The findings of this research can provide helpful guidance to architects and urban planners on how Doha’s housing has developed until the contemporary period.
This paper examines the impact of the COVID-19 pandemic on financial inclusion in China, a country with a significant agricultural sector and an evolving digital landscape. The pandemic has accelerated the shift towards digital financial services, underscoring disparities in access. This study explores the pre- and post-pandemic scenarios of financial inclusion in China, evaluates the economic and social impacts of the pandemic, and assesses the role of digital transformation in the financial sector. It also investigates the changing roles of commercial banks and microfinance institutions, the integration of technology in finance, and the development of rural-urban economic linkages. The paper aims to propose strategies to enhance financial inclusion, ensuring it reaches the most vulnerable, and concludes with recommendations for creating a more equitable and robust economic system.
The integration of digitalization and servitization has become a significant trend in transforming the manufacturing industry due to digital intelligence technology. This paper examines the impact of the integration of digitalization and servitization on the performance of manufacturing companies and how small-scale enterprises can promote digital transformation leading to servitization. The study involved surveying 331 manufacturing companies in China using a seven-point Likert scale questionnaire. Measurement scales were validated using confirmatory factor analysis and discriminant validity tests. Mediation analysis assessed digitalization’s impact on servitization and firm performance. The study’s findings emphasize the significant impact of digitalization and servitization on enterprises’ performance. Digitalization plays a crucial role in mediating this relationship. The study highlights three critical dimensions of digital variables, including digital technology, digital labor, and digital relationship resources, essential in enabling effective servitization. Manufacturing enterprises generally prefer aligning their technology investments and organizational changes within the digitalization framework to implement servitization successfully. The study suggests two integration strategies, namely conservative and aggressive. The finding emphasizes that the convergence of digitalization and servitization leads to a new manufacturing production mode called digital servitization.
Yam (Dioscorea sp.) is a popular tuber in Cameroon, where it is grown for both food and income. One of the most challenging aspects of the long-term storage of yam tubers is post-harvest spoilage, often caused by fungi. The use of post-harvest chemicals on yam tubers is not a matter of course. The present study evaluated the efficacy of aqueous extract and powder of Zingiber officinale against fungi associated with the storage rot of yam. The fungi were isolated from two yam cultivars, “Calabar” and “Ghana”, from three localities in Cameroon. The antifungal activity of the aqueous extract and ginger powder was studied in vivo on slices of yam tubers. The results obtained showed that eight fungi were associated with yam tubers and exhibited typical rotting symptoms. The most prevalent and virulent fungus was Penicillium sp., which caused decay volumes of 12.76 cm3 and 8.74 cm3 for “Calabar” and “Ghana” cultivars, respectively. Fungal spoilage was greatly reduced by the application of aqueous extract and ginger powder. The aqueous extract tested at the 30% dose was more effective with up to 80% inhibition. However, the ginger powder was more effective against Penicillium sp., Aspergillus niger, and Colletotrichum sp. associated with rot in the variety “Ghana” with total inhibition (100%). Therefore, the aqueous extracts and powder of Zingiber officinale can be used as a bio fungicide to improve the shelf life of yam tubers.
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