Contemporary Research Articles

Enhancing the Quality of Financial Analysis through the Application of Artificial Intelligence (ChatGPT): Opportunities and Challenges

The research is concerned with the subject of the future of the accounting profession in light of the development of the uses of artificial intelligence, specifically what relates to the function of interpreting accounting numbers published in the financial statements. Accordingly, the two researchers attempted to formulate a joint vision to study the challenges that the financial analyst can face in the transition to the contemporary world of digitization, which is beginning to impose... Its dimensions in various fields, practical fields, and various scientific and professional horizons. The research was based on the hypothesis that there is a statistically significant correlation between the development of artificial intelligence applications and the level of quality of financial reports provided by financial analysts. The research reached proof of the validity of such an assumption based on evidence that indicates the availability of the possibility to achieve the maximum benefit from artificial intelligence applications in interpreting the relationships between published accounting numbers for various business organizations.

Utilization of waste from paper industry as a heterogeneous base catalyst for the synthesis of biodiesel

AbstractTo meet the pressing demand for alternative biofuel in the contemporary world, the production cost of biodiesel has to be decreased. Hence, this work addresses the usage of CaCO3‐rich industrial waste produced in a local paper industry in Assam, India for the synthesis of a heterogeneous catalyst for biodiesel synthesis. The collected lime sludge waste was subjected to calcination at 800°C for 3 h producing a CaO‐rich catalyst which was then employed in the transesterification of cottonseed oil. The optimized reaction conditions obtained were 5 wt% catalyst concentration, oil to methanol molar ratio of 1:12 at 65°C temperature, and 3 h of reaction time. The catalyst's reusability was evaluated up to four cycles. Besides, the prepared catalyst has been characterized using Fourier transfer infrared spectroscopy (FTIR), powder X‐ray Diffraction (p‐XRD), Scanning Electron Microscope (SEM), Energy Dispersive X‐ray analysis (EDX), and Brunauer–Emmett–Teller (BET) techniques and its basicity was measured using Hammett indicators. Moreover, the biodiesel obtained was characterized with 1H‐nuclear magnetic resonance (NMR), 13C‐NMR, Gas Chromatography‐ Mass Spectrometry (GC–MS), and FTIR techniques. A biodiesel yield of 98.03% was achieved and the quality of biodiesel formed during the transesterification of CSO also conforms to EN 14214 and ASTM D 6751 standards. Thus, our study highlights the sustainability and the potential for future industrial application of paper industrial waste in the production of biodiesel.

The activities of the USSR State security agencies to ensure public safety in Lithuania during the interwar period

Importance. The events taking place in the territory of Lithuania in the interwar period are still controversial among politicians and historians today. Many “blank spots” of that time in this territory were closed for research for a long time, which gave rise to speculation and falsifications. The article examines the activities of state security agencies to ensure public security in the territory of Lithuania in the period from 1921 to 22.06.1941 using historical examples. The purpose of the study is to show the historical events taking place in Lithuania and the activities of the state security agencies to ensure public security in the interwar period in the republic.Materials and methods. The research is based on declassified archival documents of the State Archives of the Russian Federation and the Russian State Archives of Contemporary History. The materials of the People's Commissariat of Internal Affairs of the USSR – the Ministry of Internal Affairs of the USSR (1934–1960), the 4th Special Department of the Ministry of Internal Affairs of the USSR (1931–1959) and on political repression and rehabilitation of the illegally repressed were studied.Results and Discussion. As a result of the October Revolution of 1917, Lithuania gained its independence. Starting from 1919, nationalist organizations were created in Lithuania, the task of which was to voluntarily assist the police in the fight against the Communists and to assist intelligence agencies in espionage against the USSR. With the entry of Lithuania into the USSR, the activities of nationalists intensified. Before the attack on the USSR, the state security agencies launched a preventive blow against the nationalist underground and their accomplices, which reduced their activity in the initial period of the Great Patriotic War.Conclusion. The liquidation of the leaders of the nationalist underground and their accomplices allowed the USSR state security agencies to prevent the destabilization of public order in Lithuania on the eve of the German attack on the Soviet Union.

African Indigenous Knowledge Systems in the Contemporary Era: A Historical Reflection in Sukuma Land, Tanzania

This paper examined the Sukuma indigenous knowledge systems, which have for centuries been practiced by the Sukuma people of Tanzania. The study identified the Sukuma indigenous knowledge systems practiced in the contemporary era in Sukumaland. The study used the Transformative Learning Theory as an analytical tool to learn the Sukuma indigenous knowledge systems. The study used both primary and secondary sources of data. Data was gathered from Sukuma Custodians of indigenous knowledge systems and Bujora Sukuma Museum Curator through interviews to identify and different Sukuma indigenous knowledge systems. Documentary review sources such as Sukuma history books, journal articles, research papers and online sources were also used to supplement other sources. Findings revealed that Sukuma people still embrace and practice their indigenous knowledge in various aspects of life, such as health, religious beliefs, leadership, environment, numerical and mathematics. Some of the recommendations are that African custodians of indigenous knowledge systems should continue retaining, practicing, valuing and handling over the Sukuma culture to the next generation for the welfare and sustainability of Africans.

Breaking Barriers: Women Empowerment Transforming Societies in Modern Times Building a Better Future

In the contemporary era, the movement for women empowerment is not merely a social cause but a transformative force reshaping societies across the globe. The article "Breaking Barriers: Women Empowerment Transforming Societies in Modern Times Building a Better Future" delves into the multifaceted impact of empowering women, highlighting how it transcends individual upliftment and fosters widespread societal progress. It also delves into the transformative impact of women’s empowerment on societies, highlighting successful initiatives, case studies, and personal narratives that illustrate the journey towards gender parity. It examines the challenges and opportunities in this ongoing struggle, emphasizing the need for continued advocacy, education, and policy reform. By fostering an environment where women can thrive, societies can unlock unprecedented potential and build a better, more prosperous future for all. By examining key areas such as education, economic participation, political representation, and social inclusion, the article elucidates how empowering women leads to more equitable, prosperous, and resilient communities. It underscores the importance of dismantling historical and cultural barriers that have long hindered women's potential, while celebrating the strides made towards gender equality. Furthermore, the narrative showcases inspiring stories of women leaders, entrepreneurs, and change-makers who are spearheading efforts to build a better future for all. This exploration not only emphasizes the moral imperative of gender equality but also its critical role in driving sustainable development and global advancement.

Europe’s policy transition toward green steel development: Prospective and challenges

ABSTRACT Despite the increasing use of steel in the contemporary world, the iron and steel industry is one of the emitters of global carbon dioxide (CO2) emissions. The research indicates that the primary ironmaking method is responsible for about 80% of emissions and generates air pollutants linked to 4.2 million deaths yearly. Implementing advanced technologies in steel manufacturing could reduce CO2 emissions in Europe, where energy-intensive industries account for roughly 8% of the EU’s total emissions. The Steel Action Plan, introduced by the European Commission (EC), presents an exquisite and compelling solution to address the intricate challenges of surplus manufacturing capacity, formidable carbon emissions, and a scarcity of cutting-edge steel products. The European Green Deal (EGD) outlines cutting greenhouse gas (GHG) emissions by 50% from 1990 and increasing the use of renewable electricity by 32% by 2030, necessitating a shift away from fossil fuels in the EU’s steel industry. Even though these ambitious goals are to safeguard our planet and ensure a sustainable future for mankind, implementing various policies raises questions about their applicability. Thus, this paper delves into the pivotal role of Europe in the transformative journey toward sustainable steel production through policy implementation.

Stigma, support, and messaging for people recently diagnosed with HIV: a qualitative study.

Background Despite advances in antiretroviral treatment and the message of undetectable equals untransmittable (U=U), there remain challenges related to stigma and quality of life for people living with HIV. This study aimed to understand the experiences of people recently diagnosed with HIV at a clinical service, to guide insights into how to improve care and support in the contemporary treatment era. Methods This qualitative study involved semi-structured interviews with individuals diagnosed with HIV between 2016 and 2021 at RPA Sexual Health service (a sexual health clinic in Sydney, Australia), or who were referred to the clinic directly after diagnosis. Participants were recruited through a short survey questionnaire between May 2022 and May 2023, and interviews were transcribed and analysed thematically. Results Fourteen participants were interviewed for the study, eight of whom were born outside of Australian or Aotearoa New Zealand. We found that diagnosis was still a shocking event requiring careful support; that there was ongoing stigma, shame, and reduced sexual confidence following diagnosis; and that beyond initial diagnosis, some people would benefit from ongoing support and education about key concepts regarding HIV treatment. Conclusion Our study suggests that HIV diagnosis remains disruptive, and sexual stigma is a key issue negatively impacting quality of life. Health providers can mitigate these issues by supporting the ongoing psychosocial needs of people with HIV in the early period of adjusting to HIV diagnosis, and referring to peer-based and other services. Initiating conversations about sex and dating and checking understandings of key health messages over time may promote improved care.

ARQUITETURA BIOMIMÉTICA: COMO A NATUREZA É EXPLORADA NOS PROJETOS ARQUITETÔNICOS

The present work aims to analyze how biomimetic architecture draws inspiration from nature and how this contemporary approach has been applied to architectural projects worldwide. Through an exploratory research study, with bibliographic research procedures and a qualitative approach, the purpose of the investigation was achieved. Based on the information gathered throughout the research, the results obtained include: understanding how biomimetic architecture adapts architectural designs, the strategies and knowledge that transform the concept of architecture and nature, as well as the correlation between nature and biomimetic architecture in the contemporary world. Additionally, an analysis of projects that employed the biomimetic concept was conducted to understand how this methodology is applied in practice.

There is Hope in the Incarnation—Challenging the Bibliological Docetism of Today’s Evangelicalism

The authors argue that the future existence of evangelicalism as an ecclesial tradition depends on its ability and courage to re-imagine the dual nature, human and divine, of the Bible as written revelation and, consequently, to renew the way that this community engages with it. Such an endeavour requires a new way of understanding and engaging with the Bible that can be built around the model of the Incarnation. As mainline Protestants, who ministered for many years in evangelical ecclesial communities and who have conducted extensive doctoral and post-doctoral research in patristic and contemporary theological studies, the authors are convinced that if evangelicalism is to survive and flourish in the complexities of the contemporary world, it requires a new hermeneutic. It should move away from a dominating docetic view of the Scripture, which overemphasises its divine nature, to the detriment, and sometimes the total neglect, of its human authorship, to give a full account of its dual nature, equally divine and human.

UNPACKING THE PLACE OF ARCHAEOLOGY AND HERITAGE IN PANDEMIC STUDIES

Archaeology offers a 3.5 million-year-long scientific record of human and earlier hominine problem-solving and thus has the potential to research very deep into the past human solutions to pandemics and epidemics. Heritage on the other hand acts as a positive enabler for the complex, multi-vector challenges of today’s world, such as cultural and environmental sustainability, economic inequalities, conflict resolution, social cohesion and the future of cities among others. In this way, the remote past has the capacity to educate the present world on how to cope with pandemic diseases and similar challenges in the contemporary era. Therefore, this essay seeks to open a discourse on the ways in which archaeology and heritage can contribute to the prevention and control of the present COVID-19 pandemic and similar others in the present and future. Therefore, the government and other agencies funding research pertaining to the discovery of the ways through which pandemics can be treated, controlled and prevented, need also to explore the option of archaeology and heritage studies, so as to trace the root causes of pandemic diseases. This will lead to the discovery of traditional means of treating, controlling and preventing pandemic outbreaks. This underscores the argument that almost everything that exists in the present day has some historical antecedence.

Survey on securing wireless networks through a blockchain-based framework

In the contemporary era, blockchain technology has brought about a significant transformation in the realm of digital currency through innovations like Bitcoin. A blockchain serves as a decentralized ledger, ensuring an immutable record of transactions across a network. Recent observations indicate the pivotal role of blockchain technology not only in the financial sector but also in networking. This study considers blockchain as the essential link in establishing a genuinely decentralized, trustless, and secure environment for network nodes. The objective is to provide a systematic and comprehensive overview of futuristic endeavours in this domain. The exploration begins with an examination of the fundamental operational concepts of blockchains and how these systems achieve decentralization, security, and suitability. The focus then shifts towards addressing open research challenges within blockchain technologies, particularly in securing diverse communication networks such as Distributed Computing, Vehicular Ad-hoc Networks, Opportunistic Networks, and Delay Tolerant Networks. Simulation results underscore the superior security performance of blockchain, especially under conditions of attack.

FROM TAFSIR TO TADABBUR

This article aims to look at the history of tadabbur knowledge in Saudi Arabia as an alternative trend in understanding the Qur’an in the contemporary era. The study of Qur’anic reading dominated by hermeneutical-contextual discourse ignores other responses to the complexity of understanding and applying Qur’anic content. The stagnation of the development of Qur’anic interpretation in Saudi Arabia is not entirely true. One form of response that has become a trend is the recitation of tadabbur al-Qur’ān. This is indicated by the massive publication of various books on tadabbur in the last twenty years (2000–2020), which symbolizes the alternation of Saudi Arabian scholars in responding to contemporary interpretive discourse. Tadabbur inspiration can be found in three works of tafsir written by Saudi scholars beginning with ‘Abdurraḥmān Sa‘dī, Shaykh Uthaimīn, and Shaykh Sulaymān al-Lāḥīm. Through a survey and brief review of the idea of tadabbur in the knowledge network of Qur’anic exegesis in Saudi Arabia, this study found three main trends. First, the influence of Salafi ideology as an idea that underlies the dissemination of the concept of Qur’anic tadabbur. Second, revitalization efforts were made by ‘Abdurraḥmān Ḥabannakah in making tadabbur a separate discipline. Third, as a response to the diversity of contextual-applicative approaches dominated by the hermeneutic approach to the Qur’an. These three trends become a form of methodological response of Saudi Arabian scholars to the discourse of reading the Qur’an that developed in the contemporary era.

FISABILILLAH ERA KONTEMPORER DALAM PERSPEKTIF RASYID RIDHA

This research discusses Muhammad Rasyid Ridho's views on fisabilillah in the contemporary era, where in classical jurisprudence studies and tafsir asnaf fisabilillah is interpreted as a person who strives or fights to defend the religion of Allah, apart from that his zakat funds may only be intended for these people (asnab eight) and may not be allocated to others. This research is a library research type using qualitative methods. In his book Tafsir Al-manar volume 10, Rasyid Ridho explains that fisabilillah is for the benefit of Muslims, through which all sharia and daulah activities run, not for individual interests. In this way, everything related to the benefit of the Muslims can be used from this stock, if there is no such asnab, then it may be allocated to another asnab. What is the basis of his views in this case is based on the situation of Muslims which is increasingly sad at the moment, both in terms of religion, society and educational backwardness.

Influence of European Genre Model on Chinese Chamber Instrumental Ensemble with Piano

In today's world, the rapid development of Chinese culture and its influence on the music scene underscore the necessity for systematic research into the Chinese piano chamber ensemble. The growing interest in this musical genre challenges many widely accepted notions about musical tradition and prompts a deeper understanding of its characteristics and impact on contemporary music art. The purpose of the research is to study and analyse the musical and cultural interrelationships within the Chinese piano chamber ensemble to better understand its essence and role in the modern music world. The research methodology is based on a comprehensive approach, incorporating analysis of musical material, historical and cultural methods, as well as comparative analysis. Modern theoretical concepts are applied to reveal the significance of the piano chamber ensemble in the context of cultural transformation and to examine the interaction and influence of national and non-national musical traditions on the formation of the musical genre, as well as its role in cultural exchange and interaction between different cultural traditions. The scientific novelty of the research lies in the first attempt to systematise and analyse the musical-cultural interrelationships within the Chinese piano chamber ensemble, which opens up new horizons for further understanding of musical culture and processes of cultural exchange in the contemporary world. The conclusions of the research testify to the importance of the Chinese piano chamber ensemble in contemporary music culture and its potential as a phenomenon of musical art. It not only reflects the interrelationship between national and non-national musical traditions but also serves as a significant factor in cultural exchange and interaction between different cultural traditions.

Survey and Analysis of University Students Awareness and Willingness to Disseminate Local Intangible Cultural Heritage

Intangible cultural heritage is the living presentation of the excellent traditional Chinese culture in the contemporary era, and is a vivid witness to the continuous inheritance of Chinese civilization. In recent years, both all sectors of society and favorable policies have attached great importance to cultural self-confidence and the protection of intangible cultural heritage. This paper sorts out the literature, analyzes the data from the aspects of cognition, limitations, transmission channels and communication effects of intangible culture in colleges and universities, and gives countermeasures and suggestions.

Dialogue With Indigenous Women’s Historical Memory Requires Epistemic Openings

Indigenous people of today’s generations have placed our truths, questions, and answers in the space-time of the contemporary world in which we live and in which we want to realize a vital principle of our cultures. The historical memory of the indigenous women of Abya Yala is approached in this work as an experience conditioned by contemporaneity and by the needs that the indigenous women of Abya Yala have today to understand the historical processes of the indigenous peoples of this region. We discuss the forgetting of the historical memory of the indigenous women of Abya Yala, a socially produced and individually sustained forgetting in our territories, which have suffered colonial invasion since 1492. Among the various fundamental authors in this historical process that gave rise to modern psychology, we have selected some reflections by Wilhelm Dilthey, focusing the responsibility given by historical consciousness. A consciousness that is formed on the basis of extracting what is important from the past and making sense of it for the collective being. This paper does not exhaust the totality of the phenomena involved because it is based on the present elaboration of a historical phenomenon.

Student development of social capabilities and life skills: a mixed-methods study from Pakistan

ABSTRACT Holistic development of school-going students has gained momentum. Developing countries need to equip students with skills to thrive in the contemporary world, yet research on this topic in Pakistan is limited. This study, therefore, examines students’ non-cognitive skills (i.e., social capabilities and life skills) using a sequential mixed-methods approach. The sample was selected through multi-stage cluster sampling technique. The quantitative sample comprised students (n=263) from eight schools. The qualitative sample of students (n=16), teachers (n=8), and school leaders (n=4) was purposively selected. The results revealed that students are socially capable and possess basic life skills. However, schools do not explicitly prioritise the development of social capabilities and life skills. As a result, the holistic development of students is generally a neglected aspect in Pakistan. Moreover, educational structures and the school system strongly predict students’ non-cognitive skills. This study has implications for policy, practice, and further research.

Comprehensive approach to clinical decision-making strategy, illustrated by the Gulf War.

Throughout the history of medicine, clinical decision-making strategies have largely been dependent on the implementation of novel technologies. Artificial intelligence (AI) has not only made a leap into a new dimension of medical measures & decisions' shaping but has also served as a strategic backup of medical practice. Due to its nature, and military technologies in use, the Gulf War (1990-1991) is considered to be the verge of the contemporary warfare era. Soldiers had been engaged into a highly complex military operation theatre contaminated with both chemical and radiological noxious agents, and burdened with side-effects of prophylactic measurements. The aim of this review is to present a comprehensive approach to clinical decision-making strategy using theGulf War veterans' syndrome as an example. The model is based on the processing of all data coming from the military operation theatre and their unification with medical data, so as to obtain the final product, i.e.,the decision needed for a personalised therapeutic approach. Due to the complexity and a huge amount of data gathered at a given location in a given time, the functioning of this model unanimously calls for the interlace between military system AI and that of the medical sector.

Adivasis as Ecological Warriors: Colonial Laws and Post-Colonial Adivasi Resistance in India’s Jharkhand

The growing divide between the capitalist mode of development promoted by the state and the participative development model suggested by the people has brought ecology, environment, and existence to the core of all contemporary debates. The Adivasi (indigenes) who constitute 8.6 percent of the entire population of India are engaged in a constant battle to save their ecology and landscape. Represented as communities whose existence is intertwined with ‘Jal, Jungle, Jameen’ (water, forest, and land), Adivasis are the most prominent communities facing dispossession and displacement from their roots to further the ideology of development in which they have no stake. The notion of Adivasis as ‘savage’, ‘primitive’, and ‘backward’ communities that are incompetent of ‘developing’ themselves, resulting in their ‘backwardness’ gets carried over from the colonial to the contemporary period. Exposed to the processes of mining and industrialisation, Adivasis and their ecological resources have been exploited since the colonial period to suit the development model of the state. The Adivasi notion of selfhood was overlooked in the process of making the areas inhabited by them zones of ‘exclusive governmentality’. The paper argues and analyses this transformation process of Adivasis into ecological warriors; a process in which they used their shared, remembered and lived past to assert their customary rights. Basing the study on three environmental movements of state of Jharkhand in Central India, namely the Koel-Karo movement of the 1980s, the Netarhat movement of the 1990s, and the Pathalgadi movement of 2017–18, the study underlines that the Adivasi of Jharkhand anchored on their customary rights as a weapon, to protect their ecology and landscape against various state-sponsored development schemes. Drawing on the methodology of field investigation, interaction with the NGOs, government reports and media reports, the article argues that these community struggles are rays of hope for a global ecological future.

Convergence and Innovation of Artificial Intelligence in Corporate Strategic Planning: Opportunities, Challenges and Future Research Directions

In the contemporary digital era, the swift evolution of Artificial Intelligence (AI) has not only revolutionized various sectors but has also become an indispensable asset in corporate strategic planning, decision-making processes, and operational efficiency. This paper delves into the multifaceted applications of AI across a myriad of industries, providing a comprehensive analysis of its integration into corporate strategy and its profound impact on business operations. This study adopts a comprehensive research methodology that merges qualitative case studies with quantitative data analysis to scrutinize the practical use of AI in strategic planning. It delves into the interdependent relationship between AI and conventional digital frameworks, such as Customer Relationship Management (CRM) and Enterprise Resource Planning (ERP) systems. The research aims to illuminate how the fusion of these technologies can substantially enhance corporate competencies and optimize operational workflows. The study's findings indicate that while AI has the potential to offer transformative solutions, its integration into strategic planning is not without challenges. Ethical considerations, legal ramifications, and societal implications must be carefully navigated. Additionally, the study reveals a notable void in existing literature concerning the enduring strategic ramifications of AI and its effects on corporate culture and talent management practices. This gap highlights the need for further exploration into how AI shapes the long-term strategic direction and internal dynamics within organizations.