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.

Islamabad’s 2019 ban on single-use plastic shopping bags aimed to reduce plastic waste, but compliance is limited. This study evaluates the effectiveness of the ban as well as other factors in curtailing plastic bag use in Islamabad. Regression modeling within a rational choice framework analyzed survey data from 406 retailers across 18 selected urban and rural markets. We found that the subjective belief that a fine was unlikely (β = −16.10; t = −3.90; p < 0.001), likely (β = −24.99; t = −4.95; p < 0.001), or very likely (β = −43.84; t = −4.07; p < 0.001) for selling bags versus very unlikely was significantly associated with lower usage. Additionally, older retailer age (β = −0.25; p < 0.001) and more education (β = −0.77; p < 0.01) were associated with lower plastic bag usage. Business registration (β = −3.94; p < 0.10) and trade membership (β = −4.04; p < 0.05) also decreased use. Rural location (zone II: β = 13.28; p < 0.001) and plastic bags stock availability (β = 16.75; p < 0.001) increased use. Awareness, viewing bags as “Good”, unlikely fines and lack of substitutes lowered use. Results provide insights to inform more effective policies for reducing plastic waste.

This article emphasizes the critical role of the subsidiarity principle in facilitating adaptation to climate change. Employing a comparative legal analysis approach, the paper examines how this principle, traditionally pivotal in distributing powers within the European Union, could be adapted globally to manage climate change displacement. Specifically, it explores whether subsidiarity can surmount the challenges posed by national sovereignty and states’ reluctance to cede control over domestic matters. Findings indicate that while domestic efforts and local adaptations should be prioritized, international intervention becomes imperative when national capacities are overwhelmed. This article proposes that ‘causing countries’ and the global community bear a collective responsibility to act. The Asia-Pacific region, characterized by diverse and vulnerable ecosystems like small islands, coastal areas, and mountainous regions, serves as the focal point for this study. The research underscores the necessity of developing policies and further research to robustly implement the subsidiarity principle in protecting climate-displaced populations.

In the rapidly evolving landscape of technological innovation, the safeguarding of Intellectual Property Rights (IPR) emerges as a critical factor influencing economic growth and technological advancement. This study, conducted in the context of organizations operating in the United Arab Emirates (UAE), meticulously explores the intricate dynamics between IPR awareness, enforcement, and their implications for information security practices. The research undertakes a thorough investigation with three primary objectives: a comprehensive examination of IPR awareness, an exploration of the relationship between IPR enforcement and information security practices, and an assessment of the impact of information sensitivity. To achieve these objectives, a sample population of 150 respondents from various sectors was engaged, employing a combination of survey instruments and robust statistical analyses. The findings of the study illuminate a strong positive correlation between IPR awareness and information security practices, underscoring the pivotal role of cultivating IPR awareness among organizations. Furthermore, the enforcement of IPR, intricately connected with a resilient legal framework, regulatory authorities, international agreements, and effective customs and border control measures, is identified as a significant influencer of information security practices. The study employs a statistical model that exhibits a high explanatory power, elucidating approximately 85.9% of the variance in information security practices. In conclusion, the research offers profound implications for organizations, policymakers, and stakeholders in the UAE, advocating for strategies such as education, legal and regulatory support, international collaboration, and robust access control mechanisms to fortify IPR awareness, enforcement, and information security practices. The integration of advanced tools such as the smart PLS software adds depth and reliability to the study’s analytical framework, contributing to its comprehensive insights.

This article presents a comparative analysis and characteristics of the pension insurance systems of foreign countries, namely Germany, Sweden, Estonia, Poland, France with the aim of implementing their effective and noteworthy experience in Ukraine. The key indicators of the characteristics of the pension systems of these countries and Ukraine (amount of insurance contributions to the public pension fund; retirement age; insurance period; the ratio of the average pension to the average wage) have been studied and analyzed. Having examined these indicators, the authors came to the conclusion that the general trend in most countries of the world is that they guarantee only a minimum pension, which is caused by the increase in the share of pensioners in society. To solve the demographic problems affecting pension provision, the most countries increase the retirement age and provide financial incentives to stimulate citizens to work after the retirement age. To increase the pension, there are pension accumulation tools at the expense of the employer or at the expense of one’s own funds. Following the example of foreign countries, the directions for improving the pension insurance system of Ukraine were allocated.

Noise pollution in construction sites is a significant concern, impacting worker health, safety, communication, and productivity. The current study aims to assess the paramount consequences of ambient noise pollution on construction activities and workers’ productivity in Peshawar, Pakistan. Noise measurements have been recorded at four different construction sites in Peshawar at different times of the day. Statistical analysis and Relative Importance Index (RII) are employed to evaluate the data Risk variables, such as equipment maintenance, noise control, increased workload, material handling challenges, quality control issues, and client satisfaction. The results indicated that noise levels often exceeded permissible limits, particularly in the afternoon, posing significant worker risks. In addition, RII analysis identified communication difficulties, safety hazards, and decreased productivity as significant issues. The results show that noise pollution is directly linked with safety risks, decreased performance, and client dissatisfaction and needs immediate attention by authorities. This paper proposes a strategic policy framework, recommending uniform hand signals and visual communication methods without noise for workers, worker training about safety, and using wearable devices in noisy settings. Communication training for teams and crane operators, proactive quality control, and customer-oriented project schedules are also proposed. These recommendations aim to mitigate the adverse effects of noise pollution, enhance construction industry resilience, and improve overall operational efficiency, worker safety, and client satisfaction in the construction sector of Peshawar, aligning with policy and sustainable development objectives.