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- New
- Research Article
- 10.31649/2311-1429-2025-2-202-209
- Feb 5, 2026
- Modern technology, materials and design in construction
- Garcia Camacho Hernan Ullianodt + 1 more
The article is devoted to the development of a water body monitoring system. Effective study of the state of the environment and making appropriate decisions on its improvement requires adequate information obtained from a large number of various parameter measurements. Conducting analysis more than 3-4 times a day is more cost-effective if automatic environmental monitoring systems are used. The water pollution monitoring system proposed by the authors consists of: a computing center that collects, processes and analyzes information received from a network of automatic radiosondes. Each radiosonde automatically determines the integral indicator of water pollution and transmits the results via radio from the studied location of the water body to the computing center. The automated monitoring system can be used in a wide spectral range for recording parameters of water environments during hydrophysical and ecological studies, environmental monitoring of surface water parameters, in particular for measuring the content of suspended solids. The system allows: to control the characteristics of light scattering for environmental monitoring of natural water-dispersed environments, to measure brightness at different angles of observation, to build spatial scattering indicatrices, to determine the ecological state of a water body and the nature of pollution processes.
- New
- Research Article
- 10.35516/jjba.v22i1.1447
- Jan 28, 2026
- Jordan Journal of Business Administration
- Hamzeh Aboud Al-Manaseer + 2 more
This study aims at investigating the impact of related-party transactions on earnings’ management of the Jordanian non-financial listed companies and the impact of the Audit-firm Type as a moderating variable on this relationship. Content analysis of the financial reports of the non-financial companies was used to achieve the objectives of the study. The data used in the analysis was collected from a sample of 26 service firms and 24 industrial firms that were continuously listed in the Amman Stock Exchange during the period from 2014 to 2018, which resulted in 250 observations. Descriptive statistics and multiple-regression analysis were used to analyze the data and test the hypotheses. The study results revealed that there is a significant positive impact for related-party transactions on earnings’ management. The results also revealed that there is an insignificant impact for the audit-firm type as a moderating variable on the relationship between related-party transactions and earnings’ management. Based on the results of the study, the researchers recommend regulatory bodies as well as decision-makers to improve the monitoring mechanisms over companies and audit firms to reduce earnings’ management. Also, Jordanian companies are recommended to disclose adequate and appropriate information about their related-party transactions, which may result in an increase in investors’ trust in financial reporting
- New
- Research Article
- 10.1136/archdischild-2025-329429
- Jan 27, 2026
- Archives of disease in childhood
- Robert J Hoffman + 2 more
Evaluation and medical management of poisoning is often aided by laboratory tests. These range from basic analyses used widely in general clinical care to highly specific and sophisticated toxicology assays. For most poisonings, routine investigations such as measurement of blood glucose and electrolytes provide adequate information needed for management. Specific laboratory tests, such as quantitative assays for paracetamol, ethanol or other toxins, may be necessary. In some cases quantitative serum assays provide the primary information on which clinical management is based.Quantitative testing confirms the concentration of a toxin present and may help predict the anticipated clinical effects and guide management decisions such as the use of antidotes or haemodialysis. Qualitative testing to confirm the presence or absence of a toxin is less frequently helpful in clinical management of poisoning. Drug of abuse (DOA) testing is sometimes included in laboratory evaluation of poisoned patients. Though reported qualitatively as negative or positive, DOA testing is highly complex and easily misinterpreted.This review will discuss laboratory investigations for care of poisoned patients, including available tests and their indications, proper interpretation of results and testing limitations.
- New
- Research Article
- 10.1177/01678329261418389
- Jan 22, 2026
- Education for Information
- Isaac Mukungu + 1 more
As a result of looming conflicts in countries neighbouring Uganda, many people are seen fleeing their home countries for asylum in Uganda. In the process of their integration, refugees search for information to aid their survival in the social, technological, and economic contexts. The study purpose was to qualitatively investigate difficulties encountered by refugees in their access and use of information in North Western Uganda (NWU) at Bidi Bidi settlement camp. Findings indicate that refugees are exposed to psychological, sociological, technological and physical difficulties in their quest for information. These findings offer insights that can help ameliorate refugeehood by means providing measures to overcome information seeking and use challenges among refugees. The study recommends establishing adequate information delivery mechanisms to support refugee sustenance and integration. Ensuring open communication networks, equity, trust, impartiality and inclusiveness can foster a levelled information terrain for refugees to support their integration and sustenance in host nations. Policies and systems that support refugees’ training in basic information and digital literacy are critical. Policies towards information packaging and repackaging for refugees are necessary for refugees’ information access and use.
- New
- Research Article
- 10.60034/01t85193
- Jan 22, 2026
- Ekasakti Journal of Law and Justice
- Ilhamda Akmal Saputra + 2 more
This study examines the legal protection of members in digital asset buying and selling transactions with the use of the Bitcoin cryptocurrency on the Indodax Indonesia Trading Platform, in line with the recognition of crypto assets as a legal commodity traded on the Futures Exchange but still weak protection for transaction actors at the practical level. The main problems analyzed are: (1) what is the form of legal protection for members in Bitcoin digital asset buying and selling transactions on Indodax; and (2) what are the obstacles faced by members to obtain legal protection in the transaction. This research is descriptive-analytical with a normative juridical approach supported by empirical juridical evidence, using secondary data in the form of laws and regulations and literature, as well as primary data through interviews and surveys of related parties. The results of the study show that preventive legal protection is realized through the principle of freedom of contract and the legal terms of agreements in the Civil Code, the regulation of the implementation of electronic systems and transactions, the technical regulation of the physical market of crypto assets by Bappebti, the existence of the OJK Investment Alert Task Force, the regulation of technological innovation in the financial sector, and the consumer protection regime that requires the provision of correct and adequate information to members. Meanwhile, repressive legal protection is available through criminal instruments against fraud and misleading information, lawsuits for default for violations of investment agreements, and lawsuits for unlawful acts for aggrieved members. However, the effectiveness of this protection is still hampered by internal constraints in the form of privacy leaks due to weak security protocols, as well as external constraints in the form of low members' understanding of the crypto market, misinformation about traded assets, identity theft and impersonation, and profiteering of PT Indodax's name by irresponsible individuals.
- New
- Research Article
- 10.1002/mdc3.70535
- Jan 19, 2026
- Movement disorders clinical practice
- Tal Weil + 5 more
Parkinson's disease (PD) is increasingly recognized as a neurodegenerative disorder with a broad clinical spectrum and diverse biomarkers enabling early detection. α-synuclein seed amplification assays (SAA) and genetic testing now allow identification of PD pathology in asymptomatic individuals. As preventive strategies remain unavailable, it is important to understand at-risk individuals' attitudes toward disclosure of genetic and biomarker information. To examine awareness, emotional responses, and behavioral intentions among first-degree relatives of PD patients who underwent genetic testing and counseling. A cross-sectional questionnaire was administered to first-degree relatives tested and counseled at Tel Aviv Sourasky Medical Center. The survey assessed recall of testing and results, adequacy of information, emotional reactions, willingness to undergo biological testing (blood vs. lumbar puncture), and readiness to modify lifestyle following positive biomarker results. Among 240 non-manifesting relatives (NMNC = 145; LRRK2 = 40; GBA1 = 49; dual = 6; 72% response), the mean interval from testing to survey was 5.3 ± 2.4 years. Despite prior counseling, only 70.3% recalled being tested and 66.5% remembered results. About half felt adequately informed about PD (50.9%) and their genetic status (53.7%). Willingness for blood testing was high (86.6%) but lower for lumbar puncture (41.5%). Mutation carriers reported greater distress, while 87.6% indicated readiness to adopt lifestyle changes if results were positive. First-degree relatives favored minimally invasive testing and showed strong motivation for lifestyle adaptation. Limited recall of results highlights the need for improved communication and ongoing counseling in preventive neurology.
- New
- Research Article
- 10.3390/medicina62010187
- Jan 16, 2026
- Medicina (Kaunas, Lithuania)
- Claudia Tocilă-Mătășel + 2 more
Background and Objectives: Brain metastases frequently evolve over time in multiple waves, especially in patients with prolonged survival. Despite repeated imaging and targeted therapies, lesion-level continuity is fragmented in clinical practice, as follow-up is typically limited to pairwise MRI comparisons. The aim of the study is to assess the ability of routine narrative MRI follow-up reports to preserve longitudinal lesion identity and to reconstruct a coherent trajectory of disease evolution. Materials and Methods: We conducted a single-center, retrospective, observational study of all brain MRI examinations performed between June 2024 and June 2025 (n = 731 scans, 616 patients). All imaging reviews and longitudinal lesion tracking were performed by one board-certified neuroradiologist. Adult patients with confirmed brain metastases and at least three MRI examinations (including external studies) were included. We assessed the concordance of routine narrative MRI follow-up reports against a longitudinal review of all available MRIs and treatment timelines, which served as the reference standard. Lesion identity was considered preserved when reports explicitly recognized and linked lesions across time points, and lost when identity was omitted or ambiguous in at least one report. Results: The final cohort comprised 73 patients (477 tracked lesions). More than half of monitored lesions disappeared (42.9%) or evolved into post-treatment sequelae (9.9%), and were omitted from narrative reports, limiting retrospective recognition without prior imaging. The ability of routine reports to preserve lesion identity declined as cases became more complex. Concordance was higher in uniform evolution patterns (≈60%) but dropped to 18.2% in mixed evolution. A similar decline was seen with sequential metastatic waves, defined as new metastases appearing at distinct time points: 65.2% (1 wave), 46.7% (2 waves), 18.2% (3 waves), and complete loss of continuity when >3 waves occurred. Conclusions: Routine narrative MRI follow-up reports generally provide adequate information in simple cases with uniform lesion behavior, but tend to lose critical details as disease trajectories become more complex, particularly in heterogeneous or multi-wave disease. Even when individual lesions are identified across examinations, documentation remains fragmented and reflects only a snapshot of the disease course rather than an integrated longitudinal perspective. These findings highlight a critical vulnerability in current follow-up practices. Improving lesion-level continuity, potentially through AI-assisted tools, may enhance the accuracy, consistency, and clinical utility of MRI surveillance in patients with brain metastases.
- New
- Research Article
- 10.24857/rgsa.v20n1-042
- Jan 15, 2026
- Revista de Gestão Social e Ambiental
- Jonathan De Campos Arantes + 5 more
Objective: Investigate the actions and the development of fan tokens in Brazilian football. Theoretical Framework: Created as a response to the fiduciary monetary system and conceived as an alternative to mitigate currency depreciation and the consequent erosion of citizens’ purchasing power, cryptoassets have become an established reality in the contemporary world. They have increasingly expanded their presence in society, generating socioeconomic impacts and influencing the sports sector. Method: The methodological approach was documentary research. Data collection, conducted on November 9, 2025, relied on the CoinMarketCap price monitoring platform, using the Category filter followed by Sports. A total of 122 projects were identified among more than 26,000 listed cryptocurrencies. After applying the inclusion and exclusion criteria, five (5) of these presented adequate information for analysis. Results and Discussion: The results indicate fan tokens associated with the brands Chiliz, Flamengo, Corinthians, Atlético Mineiro and São Paulo. The discussion highlights strategies for interaction and activations directed at supporters, the adoption of emerging technologies, and the business model currently employed by Brazilian football clubs. Research Implications: The practical implications relate to the analysis and subsequent enhancement of the business model of fan tokens, emphasizing the need for actions that promote their appreciation, expand their market penetration in Brazil and reinforce protection mechanisms for supporter investors facing insolvency risks. Originality/Value: The theoretical and methodological contributions of this research support a broader understanding of cryptoassets and their development, demonstrating their impacts on sport, particularly Brazilian football.
- New
- Research Article
- 10.62567/micjo.v3i1.1998
- Jan 13, 2026
- Multidisciplinary Indonesian Center Journal (MICJO)
- Asriani + 3 more
Micro, Small, and Medium Enterprises (MSMEs) are important pillars of the regional economy, yet they still face various limitations in financial management and business decision-making. A low understanding of accounting often leads to financial decisions being made intuitively without an adequate information base. This article aims to analyze the impact of accounting understanding on the quality of financial decision-making in culinary MSMEs in Ambon City, using the case study of Ibu Suherni La Umar's Ayam Geprek business. The research method uses a qualitative explorative approach through in-depth interviews and observation. The results showed that although the business owner has not fully implemented a formal accounting system, practical understanding related to costs, turnover, profit margins, and the use of digital platforms and non-cash payments has helped in making more rational financial decisions. The use of GoFood and QRIS was proven to increase turnover, transaction efficiency, and the financial security of the business. This study concludes that a simple understanding of accounting plays an important role in improving the quality of financial decision-making and the sustainability of culinary MSMEs.
- New
- Research Article
- 10.55942/pssj.v6i1.1223
- Jan 13, 2026
- Priviet Social Sciences Journal
- Indrawati Syamsuddin + 2 more
The development of artificial intelligence technology, particularly generative artificial intelligence (generative AI), has brought about significant changes, especially in higher education. This condition requires students not only to understand the use of basic digital tools but also to master advanced digital literacy, which includes evaluative, strategic, and adaptive abilities in response to technological automation. This study aims to explore students’ readiness to master advanced digital literacy and identify the factors influencing it. This study employed a qualitative approach, with data collected through in-depth interviews, observations, and document analysis involving students in the Civic Education Study Program at Halu Oleo University. The findings show that students demonstrate high readiness to utilize AI for academic needs and technological adaptation. However, this readiness is not balanced with adequate information validation abilities, understanding AI mechanisms, and awareness of digital ethics. These findings align with advanced digital literacy theories that emphasize the evaluative, ethical, and critical aspects of modern technology use. The tables included in this study reinforce the pattern that students’ readiness tends to be stronger in operational aspects but weaker in reflective and evaluative ones. This study contributes to the development of a more adaptive advanced digital literacy learning model in higher education for the generative AI ecosystem.
- Research Article
- 10.1186/s12913-025-13947-4
- Jan 8, 2026
- BMC health services research
- Devlynne S Ondusko + 7 more
While many families experience multiple etiologies of stress during a neonatal intensive care unit (NICU) admission, unique stressors arise for certain groups that are at higher risk for disparities in infant outcomes, including Latino families. The objective of this study was to explore the experiences of Latino families regarding support received in the NICU while their infant was hospitalized to identify ways to enhance the quality of care. Qualitative study to explore the NICU experience of Latino families through semi-structured interviews and focus groups (FGs) in English or Spanish. Inclusion criteria were self-identification as a Latino family member, English or Spanish speaking, and NICU admission between January 2020-February 2022. Recorded transcripts underwent reflexive thematic analysis. Eight interviews and four FGs were conducted with a total of 20 family members. Themes were categorized as "Experiences" and "Recommendations." Experience themes included: challenges with information sharing, altered provider relationships in the setting of language discordance, language barriers, threats to trust, contributors to stress, and barriers to parent support and family cohesion. Recommendation themes included: inform and engage families (e.g., bilingual resources, orientation to parenting role, inclusion in decision making), address concerns, offer support (e.g., emotional and psychological), and create an inclusive environment. Latino families with recent NICU admissions highlighted their personal and witnessed experiences of language discordance and the impact on information sharing, provider and nurse relationships, and parental support. Families recommended practical strategies to uphold trust and improve the quality of care, including engaging families, providing adequate information, addressing their concerns, providing support, and fostering a language accessible environment.
- Research Article
- 10.3390/ijns12010002
- Jan 7, 2026
- International Journal of Neonatal Screening
- Mairéad Bracken-Scally + 2 more
The aim of the evaluation was to gather information on parents’ experiences and attitudes towards the Irish National Newborn Bloodspot Screening Programme (NNBSP). An interviewer-administered survey was completed by 151 parents whose babies underwent newborn bloodspot screening (NBS) between 2023 and 2025 and for whom the screening result was normal. Results suggest that NBS is highly acceptable to parents, with 100% glad their baby underwent screening. The majority (95%) felt they were provided the information needed to understand the importance of NBS for their baby, and 93% are in favour of screening for more conditions. Positive aspects of NBS reported by parents included the following: blood sampling being undertaken in the home, the sample-taker being very nice and being advised in advance to keep the baby’s heel warm to ease the sampling process. Negative aspects of NBS reported included the following: having to return to the hospital for sampling, the baby becoming distressed, not receiving adequate information and not receiving the screening results. Parents were more likely to report negative experiences if the sample was not taken at home and if the sample was taken by a healthcare professional other than a public health nurse. Parents offered recommendations for improvements to the programme. This study provides important insights into parents’ experiences and attitudes towards NBS in Ireland.
- Research Article
- 10.1136/bmjopen-2025-104310
- Jan 7, 2026
- BMJ open
- Katherine Elizabeth Sarah Coppack + 9 more
Perioperative randomised controlled trials (RCTs) in liver transplantation are relatively infrequent. RCTs performed in this complex patient population need to be robustly conducted to maximise patient benefit and graft utility given the scarcity of donor organs. Recruitment challenges can compromise RCTs and studies in this population face unique challenges due to recipient illness severity, their comorbidities, demographics and the geographical constraints of specialist transplant centres. Emergency presentation and after-hours admission may further limit patients' capacity or readiness to consider trial participation. This Study Within a Trial (SWAT) specifically explored motivators and barriers to recruitment in patients awaiting liver transplantation. An observational mixed-methods 'Study within a Trial', nested within a feasibility RCT. This study was dual centred at two Tertiary National Health Service Hospitals; The Royal Free Hospital, a liver transplant centre in North London and University Hospital Birmingham, a liver transplant centre in Birmingham. Adults who were eligible for liver transplantation and recruitment into the associated RCT were eligible for inclusion into the SWAT. Completion of an 18-question validated written questionnaire which explored motivation for accepting or declining participation in the RCT. Through completion of the questionnaire, participants shared their perspectives on the RCT and their rationale for consenting or declining participation. Responses were analysed, providing feedback to the Trial Management Group (TMG) to refine recruitment strategies for future trials. An additional component, comprising interviews and audio recordings of recruitment consultations, was planned if the RCT recruitment rates fell below prespecified thresholds or concerns were raised by the RCT TMG, neither of which occurred. 84 completed questionnaires were received. Motivators included patients believing that the trial will benefit others, interest in helping with research, perception that benefits outweigh risks and belief that it offered the best treatment. Barriers included concerns about randomisation, feeling overburdened and a perception of lack of support from family or friends. This is the first study exploring recruitment to a perioperative RCT involving patients undergoing liver transplantation. Key motivators were altruism and perceived safety, while barriers included concerns about randomisation and lack of family support. Future focus during recruitment should be on neutral patient-centred consultations, adequate information sharing, fostering of patient trust, improved explanation of randomisation and engagement of the patient's support network. NCT04941911 (Health Research Authority) and SWAT 152 (the Study With A Trial Database).
- Research Article
- 10.1016/j.jamda.2025.105967
- Jan 1, 2026
- Journal of the American Medical Directors Association
- Kirstin Manges Piazza + 5 more
Gaps and Opportunities to Improve Post-Acute Care Decision-Making for Older Veterans: Insights From Veterans Affairs National Leaders.
- Research Article
- 10.47524/lipr.v7i4.13
- Jan 1, 2026
- Library and Information Perspectives and Research
- Bala Ahmed + 1 more
The research examines the effectiveness and adequacy of digital reference services provided by librarians in selected federal university libraries in Northern Nigeria. A descriptive survey design was adopted. The population comprised 394 librarians in the twenty (20) selected federal university libraries. The entire population was used as the number of librarians was small and manageable. The questionnaire was used for data collection. A total of 394 copies of the questionnaire were distributed, of which 305 were returned, representing a response rate of 77.4%. The data collected were analyzed using descriptive statistics. The findings revealed that e-mail reference services were most widely provided for digital reference services, representing 195 (63.9%), with an overall effectiveness score of 3.17; that the most widely used ICT tool to interact with the users was WhatsApp groups, representing 178(58.4%), while the adequacy of the services was found with an overall mean of 3.07. The study concluded that although librarians in university libraries provide a variety of digital reference services as well as information and communication tools, the effectiveness and adequacy were confirmed by the analysis of the study, showing a generally favourable opinion of their effectiveness and impact. It was recommended that the management of the federal university libraries should provide more technological infrastructure for effective digital reference services to the users. Also, adequate information and communication technology platforms should be created for effective and efficient digital reference services.
- Research Article
- 10.1016/j.jphys.2025.12.003
- Jan 1, 2026
- Journal of physiotherapy
- Dennis Boer + 5 more
What barriers and facilitators do physiotherapists and aged care facility staff perceive regarding the involvement of family caregivers in physiotherapy and exercise for residents with dementia? Reflexive thematic analysis with semi-structured interviews to explore the subjective experiences of physiotherapists and aged care staff, grounded in a constructivist ontology. We conducted 28 semi-structured interviews with 19 physiotherapists and 9 aged care facility staff members concerned with family participation. Participants were selected from Dutch aged care facilities providing care for residents with dementia. Interviews were recorded and transcribed and subsequently analysed using inductive thematic coding. The perceived barriers included the burden placed on family caregivers, particularly during the transition to an aged care facility, and the need for adequate information and guidance to ensure successful involvement. In addition, it was found that an unwelcoming environment fostered by physiotherapists and staff hinder family members' participation. Facilitators included a proactive approach of physiotherapists regarding the collaboration and information provision on practical aspects of exercise, particularly when supported by technology or exergaming. Other facilitators were the family caregivers' previous healthcare experience and cultural factors emphasising the importance of family support. The study identified barriers to family caregiver involvement, such as perceived caregiver burden and lack of role clarity, alongside facilitators such as previous caregiving experience, culturally rooted family values and strong social or religious networks. Physiotherapists and aged care facilities could improve collaboration by proactively discussing family caregiver roles, adopting flexible approaches, and using inclusive (digital) communication methods to support ongoing caregiver engagement.
- Research Article
- 10.1016/j.nepr.2025.104662
- Jan 1, 2026
- Nurse education in practice
- Danilo Santos De Sousa + 5 more
Assessment tools for evaluating nursing students' knowledge on HIV prophylaxis: A scoping review.
- Research Article
- 10.1371/journal.pone.0330000
- Jan 1, 2026
- PloS one
- Richard Muhumuza + 12 more
HIV self-testing (HIVST) has the potential to overcome barriers to conventional clinic-based HIV testing services by offering a convenient, private, and confidential way to test. This study aimed to explore the concerns about HIV self-testing among adolescents and young people (AYP) aged 15-24 years in Uganda, where HIV self-testing is still not widely available. This exploratory qualitative study conducted 14 audio-recorded in-depth interviews and six focus group discussions with adolescents and young people in Wakiso district, Uganda, between March 2021 to February 2022. These interviews were transcribed verbatim and analysed thematically using the socio-ecological model. All participants provided written informed consent and assent before participating in the study. AYP viewed HIVST as a potentially helpful and acceptable testing method. However, several concerns emerged and these are presented using five themes. At the individual level, participants expressed fear of suicidal thoughts if one tested HIV positive, lack of adequate information, anticipated increased risky sexual behaviours, neglect of other HIV preventive measures, and misinterpretation of test kit results. Interpersonal concerns were centred on partner violence, parental coercion, and social rejection. At the community level, participants noted the potential for stigma, unintended pregnancies, and discrimination. Institutional concerns focused on the lack of referral services and inadequate counselling following HIV self-testing. At the structural level, limited accessibility for persons with disabilities was a key concern. While AYP have established that HIVST is essential, various concerns need to be addressed to improve its acceptability, up-take and utilisation. Providing more explicit information about the testing procedure, clarifying any misinterpretation of results, and providing easy access to counselling services, especially at distribution points, is crucial towards guaranteeing the effective roll-out of HIVST among young people. Special attention must also be given to marginalised populations, including people living with disabilities, to ensure fairness in their access and utilisation of services. Implementation of all this will be crucial towards maximising the potential benefits of HIVST in Uganda's HIV prevention efforts.
- Research Article
- 10.47191/jefms/v8-i12-62
- Dec 31, 2025
- Journal of Economics, Finance And Management Studies
- Prof A D Zubairu + 2 more
This study examined the effectiveness of Value Added Tax (VAT) exemptions on the growth of Small and Medium Enterprises (SMEs) in Nigeria, with specific focus on the North-Central region. VAT exemptions are intended to reduce the tax burden on SMEs, improve cash-flow, and stimulate business expansion; however, empirical evidence on their actual impact remains limited. The study therefore assessed SME awareness and utilization of VAT exemptions, the influence of exemptions on key growth indicators, the effect on cash-flow and compliance costs, and the administrative challenges that hinder their effectiveness. The Tax Compliance Theory provided the theoretical foundation for understanding SME behavioural responses to tax incentives. A survey research design was employed, and data were collected from 370 SME operators through a structured Likert-scale questionnaire. Descriptive statistics revealed moderate awareness and limited guidance from tax authorities, with mean responses indicating that many SMEs seldom receive adequate information on VAT exemptions. Inferential results showed that VAT exemptions positively influence business growth, particularly in revenue performance, cash-flow improvement, and input procurement. Regression analysis indicated that the perceived contribution of VAT exemptions to overall growth is a significant predictor of SMEs’ interaction with tax authorities, while administrative complexity negatively affects utilization, though not significantly. The study concludes that VAT exemptions provide meaningful financial relief to SMEs but their effectiveness is constrained by low awareness, limited administrative support, and procedural bottlenecks. It recommends enhanced communication by tax authorities, simplified exemption procedures, continuous monitoring of policy impact, and integration of VAT incentives into broader SME development strategies. Strengthening these areas will ensure that VAT exemptions more effectively promote SME competitiveness, sustainability, and long-term economic contribution in Nigeria.
- Research Article
- 10.33716/bmedj.1791453
- Dec 30, 2025
- Balıkesir Medical Journal
- Ümit Akın + 1 more
Objective: The aim of this study was to examine the relationship between self-esteem and body image in obese individuals and to identify differences in obesity levels according to demographic, socioeconomic, and health-related variables. Materials and Methods: The study was conducted with a total of 367 voluntary participants aged between 20 and 50 years who applied to a private clinic. Participants were divided into four groups: normal weight, overweight, obese class I, and morbidly obese. Data were collected using the “Demographic Information Form,” the “Rosenberg Self-Esteem Scale,” and the “Body Image Scale.” Statistical analyses included t-test, ANOVA, Eta-squared analysis, and Pearson correlation test. Results: The findings revealed that obesity rates were higher among married individuals, employed individuals, those with a high school education or below, those with low perceived income, and those aged 41–50 years. Among chronic diseases, cardiovascular diseases were the most common, followed by hypertension, with diabetes being the least frequent. The highest scores on the Body Image Scale were obtained in the morbidly obese group, while the highest scores on the Rosenberg Self-Esteem Scale were observed in the normal weight group. Furthermore, a significant negative relationship was found between body image and self-esteem. Conclusion: The findings indicate that obesity is not only a physical health issue but also a condition with psychosocial dimensions. Therefore, it is recommended to provide obese individuals with adequate information, ensure psychosocial support, and conduct further advanced research on the etiology of obesity.