This paper presents an effective method for performing audio steganography, which would help in improving the security of information transmission. Audio steganography is one of the techniques for hiding secret messages within an audio file to maintain communication secrecy from unwanted listeners. Most of these conventional methods have several drawbacks related to distortion, detectability, and inefficiency. To mitigate these issues, a new scheme is presented which combines the techniques of image interpolation with LSB encoding. It selects non-seed pixels to allow reversibility and diminish distortion in medical images. Our technique also embeds a fragile watermarking scheme to identify any breach during transmission to recover data securely and reliably. A magic rectangle has also been used for encryption to enhance data security. This paper proposes a robust, low-distortion audio steganography technique that provides high data integrity with undetectability and will have wide applications in sectors like e-healthcare, corporate data security, and forensic applications. In the future, this approach will be refined for broader audio formats and overall system robustness.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

The wide distribution of the common beech (Fagus sylvatica) in Europe reveals its great adaptation to diverse conditions of temperature and humidity. This interesting aspect explains the context of the main objective of this work: to carry out a dendroclimatic analysis of the species Fagus sylvatica in the Polaciones valley (Cantabria), an area of transition with environmental conditions from a characteristic Atlantic type to more Mediterranean, at the southern limit of its growth. The methodology developed is based on the analysis of 25 local chronologies of growth rings sampled at different altitudes along the valley, generating a reference chronology for the study area. Subsequently, the patterns of growth and response to climatic variations are estimated through the response and correlation function, and the most significant monthly variables in the annual growth of the species are obtained. Finally, these are introduced into a Geographic Information System (GIS) where they are cartographically modeled in the altitudinal gradient through multivariate analysis, taking into account the different geographic and topographic variables that influence the zonal variability of the species response. The results of the analyses and cartographic models show which variables are most determinant in the annual growth of the species and the distribution of its climatic response according to the variables considered.

The artificial intelligence (AI)-based architect's profile's selection (simply iSelection) uses a polymathic mathematical model and AI-subdomains' integration for enabling automated and optimized human resources (HR) processes and activities. HR-related processes and activities in the selection, support, problem-solving, and just-in-time evaluation of a transformation manager's or key team members' polymathic profile (TPProfile). Where a TPProfile can be a classical business manager, transformation manager, project manager, or an enterprise architect. iSelection-related selection processes use many types of artifacts, like critical success factors (CSF), AI-subdomain' integration environments, and an enterprise-wide decision-making system (DMS). iSelection focuses on TPProfiles for various kinds of transformation projects, like the case of the transformation of enterprises' HRs (EHR) processes, activities, and related fields, like enterprise resources planning (ERP) environments, financial systems, human factors (HF) evolution, and AI-subdomains. The iSelection tries to offer a well-defined (or specific) TPProfile, which includes HF's original-authentic capabilities, education, affinities, and possible polymathical characteristics. Such a profile can also be influenced by educational or training curriculum (ETC), which also takes into account transformation projects’ acquired experiences. Knowing that selected TPProfiles are supported by an internal (or external) transformation framework (TF), which can support standard transformation activities, and solving various types of iSelection’s problems. Enterprise transformation projects (simply projects) face extremely high failure rates (XHFR) of about 95%, which makes EHR selection processes very complex.

The benefits of information system users are an important topic in research on information system implementation in general as well as in hospital information systems in particular. The study is applying structural equation modelling in determining the factors affecting personal benefits of information system users, with the antecedents being the combination of perspectives, and the outcomes including individual user results of the system in hospitals. The study was conducted in two phases: a preliminary study and a formal study. The preliminary study aimed to adjust and supplement the observed variables to be suitable for the actual conditions in Vietnam by conducting a preliminary survey with a questionnaire involving 55 samples to assess the internal consistency reliability, convergent validity, and discriminant validity of the measurement scales. The formal quantitative study, which employed linear structural analysis with PLS-SEM, was conducted on 215 samples of individuals who had previously used information systems in several hospitals in Vietnam. The proposed model explained 80.6% of the variance in user engagement with the system and 50.6% of the variance in user satisfaction when using the information system. In more detail, for user benefits, it is worth noting that the strongest impact intensity belongs to information quality and the weakest belongs to support structure. In addition, confidence in one’s own abilities also has a high impact on user benefits when using the information system.