In Industry 4.0, the business model innovation plays a crucial role in enabling organizations to stay competitive and capitalize on the opportunities presented by digital transformation. Industry 4.0 is driven by digitalization and characterized by integrating various emerging technologies. These technologies can potentially change traditional business models and create new value propositions for customers. This paper aims to analyze and review the research papers through a bibliometric approach scientifically. The data were extracted from reputable Clarivate Web of Science (WoS) Core Collection sources from 2010 to 2023 (June). However, the publication started in 2018 for the research fields. The results show that scientific publications on research domains have increased significantly from 2020. VOSviewer, R Language, and Microsoft Excel were utilized for analysis. Bibliometric and Scientometric approaches conducted to determine and explore the publication patterns with significant keywords, topical trends, and content clustering better discussions of the publication period. The visualization of the data set related to research trends of Industry 4.0 in relation to Business Model Innovation resulted in several co-occurrence clusters namely: 1) Business Model Innovation; 2) Industry 4.0; 3) Digital transformation; and 4) Technology implementation and analysis. The study results would identify worldwide research trends related to the research domains and recommendations for future research areas.

Traditional shipping plays a crucial role in the national sea transportation system, serving inland areas, remote areas, and outer islands that are widely distributed throughout the country. However, there is still limited research on the problems of traditional shipping empowerment and its implementation. This research aims not only to analyze the obstacles encountered in empowering traditional shipping but also the implementation of the traditional shipping grant program. This study employed a quantitative descriptive approach, utilizing a likert scale, to analyze the issues that arise in the empowerment of traditional shipping. Additionally, for policy implementation analysis, the Hellmut-Wollmann policy analysis was used. The findings indicate that the most significant issues arise in the area of human resource development, such as a lack of competent teaching staff, insufficient short courses, complicated testing procedures, and the lack of crew certification. In the ex-ante stage, the variable of empowering traditional shipping transportation programs experienced the highest implementation rate. During the ongoing stage, the variable empowering traditional shipping services achieved the highest implementation score. And in the ex-post stage, traditional shipping services had the highest implementation score. This paper emphasizes the significance of collaboration and coordination among all levels of government, from the central to the local, in order to effectively implement the traditional shipping empowerment program. These findings also highlight the necessity of extending the traditional shipping grant program while making improvements in areas such as ship safety management regulations, the management and supply of traditional shipping terminals, the division of transportation types, and route determination policies.

The Convention on the Rights of Persons with Disabilities (CRPD) constitutes a crucial international framework that underscores the significance of inclusive education for individuals with disabilities, a vital goal for nations globally. This study seeks to examine the alignment of the recently established Saudi Law on the Rights of Persons with Disabilities (SLRPD) with the CRPD in the educational sector. The study employs a comparative analytical methodology to examine pertinent legal material and international treaties regarding inclusive education for individuals with disabilities. The findings indicate that the SLRPD substantially improves the rights of persons with disabilities by facilitating access to educational opportunities. Article 8 of the bill significantly enhances Saudi Arabia’s adherence to Article 24 of the CRPD objectives regarding inclusive education. The report emphasizes Saudi Arabia’s dedication to the ongoing evaluation and enhancement of its legal frameworks to facilitate access to educational opportunities for disabled children and youth. Under Saudi Arabia’s Vision 2030, the Kingdom has made significant strides in assisting those with disabilities, aligning with worldwide norms and its strategic goals. The research advises nations to intensify their initiatives for inclusive education by bolstering intersectoral collaboration, amplifying awareness activities, and cultivating relationships with international organizations. These measures will not only guarantee ongoing adherence to the CRPD but will also empower persons with disabilities to attain sustainable educational opportunities.

This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.

Laozi’s Ming (name), Qi (tangible part) and Dao (intangible part), coexisting in the same substance, can be compared with Heidegger’s triad existences: Seiende (being), Dasein (beings) and Sein (to be). In Laozi, Dao is the essential metonymy for the existence of things from Wu (void, nothing) to You (there is, reality). The effect of Dao is De (virtue) and the combined term of them is Dao-De (morality). By conceptual blend theory, we may draw the following conclusion from the perspective of Heidegger’s ontology of triad existences and Laozi’s Dao with its companions: any being (Seiende or Ming) exists in the form of combination beings (Dasein or Qi) and to be (Sein or Dao). According to Proper Parts Principle, if z, x, y is used to represent being, beings and to be respectively, then, the expression of all things will be the form: z∃ (x) ⊕ y. In terms of independent concept and function, Dao exists as whole. While from Laozi’s triangular relationship among Ming, Dao and Qi, Dao can be considered as a proper parthood, too. Both Laozi and Heidegger emphasized that existence is changing, but Heidegger attributed the reason for change to time, while Laozi to Dao. Dao can be considered as way, essence, nothingness, empty, void etc. in structure, but it doesn’t mean it’s zero or none-existing. On the contrary, it is a form of existence from exotic domain. Both the numeric expression of Heidegger’s triad existences and Laozi’s triangle existences of Dao with its companions can be written as "z∃x (1) ⊕ y(Ø) Û z{1, Ø}. In which, Ø is empty set as Laozi’s Dao or Heidegger’s Sein (Ø Û 0).

Preserving roads involves regularly evaluating government policy through advanced assessments using vehicles with specialized capabilities and high-resolution scanning technology. However, the cost is often not affordable due to a limited budget. Road surface surveys are highly expected to use low-cost tools and methods capable of being carried out comprehensively. This research aims to create a road damage detection application system by identifying and qualifying precisely the type of damage that occurs using a single CNN to detect objects in real time. Especially for the type of pothole, further analysis is to measure the volume or dimensions of the hole with a LiDAR smartphone. The study area is 38 province’s representative area in Indonesia. This research resulted in the iRodd (intelligent-road damage detection) for detection and classification per type of road damage in real-time object detection. Especially for the type of pothole damage, further analysis is carried out to obtain a damage volume calculation model and 3D visualization. The resulting iRodd model contributes in terms of completion (analyzing the parameters needed to be related to the road damage detection process), accuracy (precision), reliability (the level of reliability has high precision and is still within the limits of cost-effective), correct prediction (four-fifths of all positive objects that should be identified), efficient (object detection models strike a good balance between being able to recognize objects with high precision and being able to capture most objects that would otherwise be detected-high sensitivity), meanwhile, in the calculation of pothole volume, where the precision level is established according to the volume error value, comparing the derived data to the reference data with an average error of 5.35% with an RMSE value of 6.47 mm. The advanced iRodd model with LiDAR smartphone devices can present visualization and precision in efficiently calculating the volume of asphalt damage (potholes).