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.

Measuring the performance of healthcare organizations has become a crucial yet challenging task, which is the focus of this study. The paper’s primary goal is to identify the key factors that shape healthcare organizations’ performance management systems in Serbia, which can serve as useful guidelines for implementing sustainable solutions. Additionally, the aim is to emphasize the importance of a broad implementation of performance measurement systems to facilitate strategy implementation and enhance organizational effectiveness. The empirical research involved an online survey of 280 respondents, including managers, executives, and operational staff from both private and public healthcare organizations in Serbia. Statistical analysis was conducted using SPSS 20. The study identifies key challenges, including the lack of a developed performance measurement system, weak support from information and management systems for performance improvement, and an organizational structure that does not support performance enhancement. Furthermore, it has been found that a deeper understanding of the essence of measurement significantly contributes to identifying problems in its application in the healthcare sector. It was also observed that the more challenges identified in the measurement process, the less favourable the perception of the flexibility and adaptability of the system.

Objective: This study investigates the efficacy and safety of epidural infiltration with drugs and an oxygen-ozone mixture for treating cervicobrachialgia due to disc-radicular conflict or on a degenerative basis, utilizing both retrospective analysis and direct visualization techniques. Methods: A retrospective study involving 10 patients treated with epidural infiltrations of an oxygen-ozone mixture and cortisone was conducted. The procedures were performed under CT guidance to ensure precise delivery and to monitor the diffusion of the injected substances. Pain levels were assessed using the Numerical Rating Scale (NRS) and treatment efficacy was evaluated based on symptom relief and reduction in NSAID intake. Results: Significant pain reduction was observed post-treatment, with median NRS scores decreasing from 9 (baseline) to 2 (follow-up), and a significant decrease in on-demand NSAID intake. Only one minor complication of a headache was reported. The study also demonstrated the ability of ozone to diffuse through the epidural adipose tissue, potentially enhancing treatment efficacy. Conclusion: The combined use of an oxygen-ozone mixture and cortisone for epidural infiltration is an effective and safe treatment for cervicobrachialgia, offering significant pain relief and minimizing the risk associated with traditional epidural injections. This technique presents a viable non-surgical option for patients suffering from disc-radicular conflict or degenerative conditions.

Infectious diseases often occur, especially as diseases such as COVID-19 have claimed many lives in the years between 2019–2021. That’s why it’s called COVID-19, considering that this infectious disease outbreak started in 2019, and its consequences and effects are devastating. Like other countries’ governments, the Indonesian government always announces the latest data on this infectious disease, such as death rates and recoveries. Infectious diseases are transmitted directly through disease carriers to humans through infections such as fungi, bacteria, viruses and parasites. In this research, we offer a contagious illness monitoring application to help the public and government know the zone’s status so that people are more alert when travelling between regions. This application was created based on Web Application Programming Interface (API) data and configured on the Google Map API to determine a person’s or user’s coordinates in a particular zone. We made it using the prototype method to help users understand this application well. This research is part of the Automatic Identification System (AIS) research, where the use of mobile technology is an example of implementation options that can be made to implement this system.

Innovation can be applied in every aspect of life. Similarly, innovation can support the implementation of an accountable education system and support regional competitiveness. Innovation is easy to echo, but difficult to implement. Especially with regard to the Education curriculum which is based on many teaching norms. For this reason, the independent curriculum is a bridge for students and teachers in pouring their innovative ideas through projects that link and match with the world of Education. The problem is that not all schools in Boyolali Regency dare to experiment. There are only 20 schools that seem to be making innovations from the total number of schools as many as ± 400 school units. Qualitative descriptive study method with analysis through problem trees. The result of the study is that an innovation model will be created three concepts, namely Training model, professional Development and Capability Development using problem-based learning methods, project-based learning and discovery learning.

the development of digital technologies and their popularity in e-commerce is undeniable. However, consumers need to have a certain level of digital skills. The main aim of the paper was to examine and evaluate the development of consumers’ digital skills in the European Union and to identify the potential significant impact on online shopping. The EU countries studied experienced an increasing trend in both internet users and online consumers over the period under review, with Romania and Estonia experiencing the most significant year-on-year increases in internet users and online consumers respectively. The trend of consumers with digital skills was volatile and in some EU countries it was decreasing year-on-year. When comparing the share of online consumers and the share of consumers with digital skills, it was not possible to generalize the results as in some countries the values were at comparable levels, but in selected countries the share of consumers with digital skills was higher than the share of online consumers and in other countries the opposite was true. The results showed the existence of a significant impact of the level of digital skills on online shopping and also of the use of the internet for online shopping. The results obtained can provide a basis for online retailers to promote the increase of consumers’ digital skills, which will ultimately lead to the growth of e-commerce.