This study explores the challenges and advantages of adopting Industry 4.0 technology in Iraq's accounting profession. The research used questionnaires to gather data from accountants in various industries. The findings suggest that Iraqi accountants are not adequately prepared for Industry 4.0. The study identifies key challenges including digital integration, technical difficulties, lack of skills, cybersecurity concerns, limited budgets, and regulatory constraints. However, there are also potential benefits such as improved efficiency, expanded services, accurate reporting, real-time data analysis, collaboration, increased accessibility, and simplified auditing
The research is focused on the role of two related key concepts, namely variables and data, in the impact evaluations of public projects. A difficult task of the evaluators and researchers is to select the appropriate variables to ensure the best model of reality and satisfy the evaluation methods' needs. Therefore, the paper aims to look at the current knowledge and discuss how variables and data could be best used to connect the evaluation models, the particularities of the intervention with the potential of the advanced quantitative assessment methods. The results emphasise that evaluations operate with data with different levels of granularity, as required by the intervention logic. Structuring data in clusters and categories, performing evaluability assessments are useful in assessing data quality and limitations and improving them. In line with the existing literature, we demonstrate that data accessibility is a key constraint and imposes adjustment of the desired evaluation model to a feasible one. While Big Data and Open Data systems significantly improved data quality in evaluations in recent years, blockchain, as a ledger technology with default features related to decentralisation and security, is expected to bring large benefits to evaluation. For evaluators and policymakers, blockchain potential is an area of further research looking for additional advantages that could enhance the use of quantitative methods.
The Coronavirus pandemic impacted severely daily people's life causing changes in lifestyle, behaviour, and social interactions. The question the research aims to answer is: How have the restrictions due to COVID-19 pandemic affected the rate of overweight and fitness levels among university students. The anthropometric parameter we measured is the body mass index (BMI) and the physical test we apply to evaluate the explosive power was the standing long jump. Data were recorded in 2019 and 2022 on similar samples, totalling 474 units. The results confirm a significant statistical difference between the samples tested before and after the confinement. The difference consists of an increase in weight and a decrease in fitness level, which are established health risks. The magnitude of the changes in the physical ability and body weight of young men and women provides relevant information on the characteristics of the present university students and the future workforce.
Poverty is one of the world's greatest economic and social problems of all time. Therefore, sustainable solutions to reduce it are essential to increase the well-being of individuals and society. In this paper, the various causes of poverty, such as social and economic inequalities, limited access to education and health, will be analysed. After an introduction, the concept of sustainable development will be presented, underlying the virtues, as well as limits of it. There will be explored sustainable solutions for poverty reduction, which focus on sustainable development and the promotion of social and economic inclusion. Such solutions could be the creation of jobs and investment in the agricultural sector, the development of infrastructure and public services, the promotion of access to education and health services, and support for local communities and the social and solidarity economy. To validate these findings, qualitative methodology based on content analysis of sustainable development literature will allow to identify and evaluate good practices in sustainable development and poverty reduction. Therefore, it will be possible to show that sustainable solutions for poverty reduction are not only feasible but also effective in terms of social and economic impact. The paper will end with conclusions, arguing that sustainable solutions to poverty reduction are the key to increasing the well-being of individuals and society, and showing that interconnectivity, when considered in a sustainable approach, can improve the benefits for economic and social life.
This study aimed to examine the mediating role of social responsibility on the relationship between transformational leadership Style and the sustainable performance of manufacturing industry in Iraq. To achieve this objectives the study used descriptive analytical approach through develop questionnaire to collect data from the sample which consists (357) managers who work in manufacturing industry in Iraq. A total of (340) suitable questionnaire were retrieved for statistical analysis, the study used Statistical Package for the Social Sciences software (SPSS. 25) and Structure Equation Model (SEM) to analyses the collecting data and test the hypothesis. The study results showed that, there is impact of transformational leadership Style on the sustainable performance of manufacturing industry in Iraq, there is impact of transformational leadership Style on the social responsibility of manufacturing industry in Iraq, there is impact of social responsibility on the sustainable performance of manufacturing industry in Iraq, and there is mediating role of social responsibility on the relationship between transformational leadership Style and the sustainable performance of manufacturing industry in Iraq. In light of these findings the study recommended that In order to be more general, the next research has to involve obtaining data from other organizations in another sector in Iraq.
The labor force in agriculture, especially in a considerably rural society and economy, as is the case of Romania, constitutes an important subject of study, based on the measurement and analysis of the main indicators. The purpose of the present paper is to analyze the main indicators revealing the employment in agriculture, the evolution of this sector in the last decades and the potential problems created by the decrease of the labor force in agriculture. Data analyzed in this paper are extracted mainly from the European Union Open Data Portal and from the World Bank, covering a long period of time, more precisely 1991-2018. The data refer to the main indicators regarding the employment in agriculture in Romania in absolute figures and as a percent of the total employment, as well as to other variables relevant for the current research. Employment in agriculture is an important indicator for acknowledging the trend of the work force in this sector. The statistical processing of the raw data clearly indicates that the employment in agriculture has decreased constantly and considerably since 1991, both in absolute figures and as a percent of total employment, although Romania remains the country of the European Union with the biggest number of employees involved in agricultural or agriculture-related productive activities. The size of the decrease varies from year to year, yet it clearly indicates a significant decline, requiring a comprehensive investigation and proper measures taken by the responsible official authorities.
Purpose – The present paper substantiates that the concepts of competitive intelligence and academic entrepreneurship are genuinely connected to the modern society and, through their perpetual and versatile evolution, have an important role in moving the development on the right way. Design/methodology/approach – Their evolutive is completed by a comparative analysis as appropriate method to point out similarities and differences and identify the way their application may serve innovation as a tool for those activating in the related domains of education, within our highly dynamic world. Findings – The development of the concepts is meant to link and accelerate the technological and operational innovation to a highly competitive academic environment, business-oriented, as a contribution to its wide potential for profit. Originality/value – The correlation between the two concepts provides an innovative tool able to serve as a platform helping the competitive intelligence, as design and functions, for any academic entrepreneurship business-oriented.
This paper analyzes the flaws in the GDPR rules and regulations and tries to determinate the possibilities of exploiters to use the regulations in their favor to be able to commit wrongful deeds from the different correlations between companies and customers, companies and companies. It checks the ways of how the rules are exposed to flaws and how they can be used in a malicious way while effects are analyzed as impact on the business, on the free services offered and from the reduced ability to track cyber-crime. The study is focused on the improper aspects that can come from the GDPR like restricted technology access, poor customer services, huge business costs of adapting, restrictions on privacy and innovation and cybercrimes. The study is made about the exploits exposed to companies, to customers, inside or outside the territory of Europe. It analyses the relation between customer both to company inside or outside European territory including the aspects for the collaboration between companies no matter where they are located. The study is about exposing the negative aspects of implementing the GDPR rules and regulations with all that derive from this for informing the citizens on what they need to take into consideration while trusting different service providers thinking they are protected by the law.
