This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.

In regard to national development (ND), this review article (which is basically a perspective approach) presents retroactive and forward-looking perspectives on university education in Nigeria. In the past, particularly during the 1970s, the Nigerian university (NU) sector was among the most outstanding in Africa as well as globally. The best institutions drew students from around Africa, who flocked to Nigeria to study. The NU structure evidently contained four essential components for an international and effective university system, viz., world-class instructors, world-class students, a conducive learning environment, and global competitiveness. The NU structure, nevertheless, has undergone some neglect over the past thirty years and lost its distinctive identity, which raises questions about its function and applicability at the current stage of ND. Hence, some retrospective and forward-looking observations on university education in Nigeria in connection to ND are conveyed in this perspective article uses basically published articles and other relevant literature, as well as other sources and data from available literature. Hitherto, there is an urgent need for reinforcement of the university system in order to give it the desired and comparable international quality and functionality needed to meet the demands of current issues and the near future. However, this article conveys an intense belief and conviction that the NU system is still important for both the political and socioeconomic development (growth) of the nation. The article concludes by recommending the way forward in this regard.

With its inherent characteristics of decentralization, immutability, and transparency, blockchain technology presents a promising opportunity to revolutionize the South African food supply chains. Blockchain technology, with its decentralized, immutable, and secure nature, offers solutions to these challenges by improving traceability and accountability across the supply chain. This study investigates the role of blockchain technology in enhancing transparency in the food supply chain among small and medium enterprises in South Africa. SMEs form a critical part of the country's agri-food sector but face challenges such as food fraud, inefficient inventory management, and lack of transparency, which impact food safety and trust. The research adopts a mixed-method approach, utilizing the Technology-Organization-Environment framework and Institutional Theory to explain blockchain adoption among SMEs. The results demonstrate that blockchain-enabled practices, such as smart contracts, records traceability, production tracking, and distribution monitoring, significantly enhance supply chain transparency. The findings highlight blockchain's potential to increase operational efficiency, regulatory compliance, and stakeholder trust. This research provides valuable insights for policymakers and practitioners, emphasizing the need for regulatory support and strategic investment in blockchain solutions to promote sustainability and competitiveness in the agri-food sector.

Teachers are instrumental in advancing the cognitive and motor skills of children with autism. Despite their importance, the incorporation of both educators and robotic aids in the educational frameworks of specialized schools and centers is infrequent. Extensive research has been conducted to evaluate the impact of robotic assistance on the learning outcomes for children with autism. This study investigates the effects of the Furhat robot on the educational experiences of autistic children in schools, analyzing its utility both with and without the presence of teachers. Interviews with educators were carried out to gauge the effectiveness of implementing Furhat robots in these settings. Data collected from sessions with autistic children were analyzed using ANOVA tests, offering insights into the Furhat Social Robot’s potential as a significant tool for fostering engagement and interaction. The findings highlight the robot’s effectiveness in enhancing social interaction and engagement, thereby contributing to the ongoing discussion on how social robots can improve the developmental progress and well-being of children with autism. Moreover, this paper underlines the innovative aspects of our proposed model and its wider implications. By presenting specific quantitative outcomes, our aim is to extend the reach of our findings to a broader audience. Ultimately, this research delineates significant contributions to the understanding of social robots, such as Furhat, in improving the overall well-being and developmental trajectories of children with autism.

Countering cyber extremism is a crucial challenge in the digital age. Social media algorithms, if designed and used properly, have the potential to be a powerful tool in this fight, development of technological solutions that can make social networks a safer and healthier space for all users. this study mainly aims to provide a comprehensive view of the role played by the algorithms of social networking sites in countering electronic extremism, and clarifying the expected ease of use by programmers in limiting the dissemination of extremist data. Additionally, to analyzing the intended benefit in controlling and organizing digital content for users from all societal groups. Through the systematic review tool, a variety of previous literature related to the applications of algorithms in the field of online radicalization reduction was evaluated. Algorithms use machine learning and analysis of text and images to detect content that may be harmful, hateful, or call for violence. Posts, comments, photos and videos are analyzed to detect any signs of extremism. Algorithms also contribute to enhancing content that promotes positive values, tolerance and understanding between individuals, which reduces the impact of extremist content. Algorithms are also constantly updated to be able to discover new methods used by extremists to spread their ideas and avoid detection. The results indicate that it is possible to make the most of these algorithms and use them to enhance electronic security and reduce digital threats.

Cyclically, the debate on Keynes’ economic policies reemerge. The economic impact of the pandemic caused by COVID-19 has relaunched the discussion about the importance of Keynesian policies, the multipliers effects, and their impact on stimulating economies. This paper aims to analyze the importance and relevance of the Keynesian multiplier before the pandemic, in a period without experiencing exceptional aggregate shocks. The main focus of the research is to examine the shortcomings of the public investment multiplier, which plays a central role in Keynesian theory. Despite the undeniable relevance of the concept, the issue is to understand the extent to which the multiplier is still relevant in specific contexts. The research presents empirical evidence which suggests that the effects of public investment depend on structural characteristics of economies specifically trade liberalization, the dimension of internal markets, the question of countries having the freedom to issue their currency, and the issue of currencies being accepted as an international reserve. A sample of 35 OECD countries was used for the period 2010–2018. The Keynesian public investment multiplier was calculated for several countries and the obtained values were related to various correlations carried out to assess the relationship between public investment, national income, and specific characteristics of the economies to which the multipliers are sensitive. The results obtained contrast in terms of short-term and long-term impacts so, is at least dubious, that one can rely on Keynesian public policies to boost economies at least in the absence of substantial shocks to aggregate demand.