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.

The implementation of data interoperability in healthcare relies heavily on policy frameworks. However, many hospitals across South Africa are struggling to integrate data interoperability between systems, due to insufficient policy frameworks. There is a notable awareness that existing policies do not provide clear actionable direction for interoperability implementation in hospitals. This study aims to develop a policy framework for integrating data interoperability in public hospitals in Gauteng Province, South Africa. The study employed a conceptual framework grounded in institutional theory, which provided a lens to understand policies for interoperability. This study employed a convergence mixed method research design. Data were collected through an online questionnaire and semi-structured interviews. The study comprised 144 clinical and administrative personnel and 16 managers. Data were analyzed through descriptive and thematic analysis. The results show evidence of coercive isomorphism that public hospitals lack cohesive policies that facilitate data interoperability. Key barriers to establishing policy framework include inadequate funding, ambiguous guidelines, weak governance, and conflicting interests among stakeholders. The study developed a policy to facilitate the integration of data interoperability in hospitals. This study underscores the critical need for the South African government, legislators, practitioners, and policymakers to consult and involve external stakeholders in the policy-making processes.

In the dynamic landscape of modern education, it is essential to understand and recognize the psychological habits that underpin students’ learning processes. These habits play a crucial role in shaping students’ learning outcomes, motivation, and overall educational experiences. This paper shifts the focus towards a more nuanced exploration of these psychological habits in learning, particularly among secondary school students. We propose an innovative assessment model that integrates multimodal data analysis with the quality function deployment theory and the subjective-objective assignment method. This model employs the G-1-entropy value method for an objective evaluation of students’ psychological learning habits. The G-1-entropy method stands out for its comprehensive, objective, and practical approach, offering valuable insights into students’ learning behaviors. By applying this method to assess the psychological aspects of learning, this study contributes to educational research and informs educational reforms. It provides a robust framework for understanding students’ learning habits, thereby aiding in the development of targeted educational strategies. The findings of this study offer strategic directions for educational management, teacher training, and curriculum development. This research not only advances theoretical knowledge in the field of educational psychology but also has practical implications for enhancing the quality of education. It serves as a scientific foundation for educators, administrators, and policymakers in shaping effective educational practices.

The explosion of information technology, besides its positive aspects, has raised many issues related to personal information and personal data in the network environment. Because children are vulnerable to abuse, fraud and exploitation, protecting children’s personal information and personal data is always of concern to many countries. From the concept and characteristics of personal information and personal data of children in Europe, the United States and Vietnam, it can be seen that children’s personal information and personal data protection is very necessary in every country today. This research focuses on the age considered a child, the child’s consent and his or her parental consent when providing and processing personal information or personal data of children under the laws of the EU, US and Vietnam. Therefore, the article proposes some recommendations related to the child’s consent and his or her parental consent in protecting children’s personal data in Vietnam.