Purpose This study aims to examine how the Committee of Sponsoring Organizations (COSO) framework can be adapted to a public-sector context (customs administration) to strengthen internal controls in bonded warehouse operations and bridge the gap between accounting theory and public-sector practice. The contributions translate COSO principles into measurable, causally ordered control criteria and ranked interventions. Design/methodology/approach This research integrated the decision-making trial and evaluation laboratory (DEMATEL) and analytic network process (ANP) approaches to construct a multi-criteria decision-making model for identifying the factors and strategies that influence the success of internal control in bonded warehouses. Findings The results that DEMATEL identifies control environment and operations as the system cause with the highest net influence, driving risk assessment, information and communication and monitoring. ANP ranks smuggling risk and cargo movement safety as the two most critical criteria, followed by audit/control mechanisms. The integrated ANP prioritizes an intelligent bonded management system, full-spectrum internet of things monitoring and rolling regulatory review. Practical implications The main practical implication of this study is the proposal of implementation strategies for customs to enhance internal controls in bonded warehouses and identify the critical success factors. Originality/value This study examines the integration of the five interconnect components of COSO (control environment, risk assessment, control activities, information and communication and monitoring) into public sector governance, thereby contributing to academic research in accounting and organizational change.

Critical Success Factors in Public Private Partnership in Construction Projects-Palestine

Metabolites produced by agat+ cells support regeneration in the planarian Schmidtea mediterranea.

Teens involved in the juvenile justice system are particularly vulnerable to anxiety disorders due to recurrent exposure to adverse experiences and lack of psychological support. This systematic review aimed to evaluate the efficacy and implementation of Cognitive Behavioral Therapy (CBT) for reducing anxiety among justice-involved adolescents across diverse international contexts.Comprehensive searches were conducted across PubMed, Scopus, PsycINFO, ScienceDirect, and Google Scholar for studies published up to August 2025 involving adolescents aged 10–18 with experience in juvenile justice settings. Cohort, quasi-experimental, randomized controlled trials (RCTs), and pre–post intervention designs were included, and methodological quality was assessed using the Joanna Briggs Institute (JBI) Critical Appraisal tools.Ten studies across the US, Germany, Nigeria, Turkey, Thailand, China, and Sweden met the inclusion criteria. Most reported significant reductions in anxiety, particularly in group-based or trauma-focused CBT interventions. Protocol adherence, practitioner skill, and cultural adaptation were identified as critical success factors, while implementation challenges included resource limitations and staff turnover. In conclusion, CBT demonstrates robust potential as an effective and adaptable intervention for anxiety reduction among justice-involved youth, especially when culturally tailored and trauma-informed. Further studies should focus on long-term outcomes and context-specific adaptation for resource-limited settings such as Indonesia. Keyword: Cognitive Behavioral Therapy, Anxiety Disorders, Juvenile Delinquency, Adolescent, Psychological Trauma

The growing population, booming economy, the escalating urbanization, and the growth of the community living standards have highly contributed to the rapid increase in the generation of solid waste across various parts of the globe. The take-make-dispose model of linear economy has resulted in the colossal depletion of resources and destruction of the environment. To overcome these anxieties, the concept of the circular economy along with the use of zero waste plans will ensure good solutions to sustainable resources. The paper analyses the application of the zero waste movements, product lifecycle extension systems, recycling innovation, and industrial symbiosis as holistic schemes to waste management and the realization of the need to achieve the circular economy. This study reveals, based on a broad study on the practices of the world, technological innovations, and policy frameworks, how the principles of the circular economy can change the traditional waste management systems. According to the findings, the overall process of implementation necessitates the coordination of actions by the various stakeholders such as governments, industries, educational institutions, and communities. In addition, the research finds such critical success factors as environmental awareness, technological development, policy support, and behavioural change as the key factors to ensure the transition to zero waste circular systems.

The Nigerian construction industry remains plagued by longstanding systemic deficiencies such as payment delays, low procurement transparency, weak record management, and limited digital maturity. While blockchain technology offers solutions through decentralisation, transparency, and automated verification, its adoption in Nigeria remains minimal. This study explores the critical success factors (CSFs) influencing blockchain adoption and their interactions in shaping implementation readiness. A systematic literature review and quantitative survey involving 218 respondents from various sectors were conducted. The study evaluated twelve CSFs across technological, organisational, environmental, and regulatory dimensions, with descriptive results showing moderate-to-high perceived importance. Using the DEMATEL method, the study identified cyber security, digital infrastructure, interoperability, and technical compatibility as the primary drivers, while organisational and environmental factors were found to be dependent. Regulatory clarity and government support were the most influential factors, highlighting their importance for large-scale implementation. The study recommends investment in digital infrastructure, regulatory sandboxes, blockchain standards, workforce development, and phased pilot projects for public procurement.

This study investigates the limitations of digital modeling and digital twin technologies in line manufacturing, emphasizing the critical role of human agency in successful implementation. Using a multiple case study approach, we analyzed eleven implementation projects across seven manufacturing firms. The findings show that while digital tools support equipment-related decision-making and process optimization, they often fall short in capturing tacit knowledge, experiential expertise, and adaptive judgment. Projects with stronger integration of employee competencies, particularly in contexts of process variability and organizational change, demonstrated more effective outcomes. Overreliance on digital tools can obscure the contributions of human actors, leading to inefficiencies and implementation challenges. We argue that implementation strategies must move beyond purely technological solutions to explicitly incorporate human-centric capabilities. This research advocates for a reconfiguration of current digitalization frameworks to explicitly recognize and embed human-centric capabilities in the design and deployment of advanced manufacturing systems.

BackgroundReminiscence therapy can improve emotional and cognitive engagement in individuals with dementia, thus restoring their sense of self‐worth, self‐esteem, and quality of life (Macleod et al., 2021). Embodied Conversational Agents (ECAs) offer a novel way to facilitate this therapy by providing consistent, personalised, and engaging interactions (Aylett et al., 2024 a&b). Reminiscence technologies should emerge from co‐design methodologies, which emphasise collaboration with users and caregivers to create theory‐driven and user‐led systems that are intuitive, engaging, and impactful. Here, we report on the co‐creation design approach of AMPER.MethodsThe co‐design process incorporated user‐centred design (UCD) and participatory design (PD) methodologies. Workshops and interviews were conducted with caregivers, clinicians, and other stakeholders to define key design requirements. Prototypes were developed iteratively, integrating feedback to refine visual design, interaction flow, and narrative content. ECAs prototypes were tested for their suitability, using scales to measure the reliability of traits (trustworthiness, friendliness, kindness, knowledgeability, amicability, and non‐stereotypical appearance) and engagement. Natural language processing and multimedia prompts were used to enhance personalisation and contextual relevance.ResultsOut of 17 ECAs, 8 were shortlisted by 6 raters. The resulting female (n = 4) and male (n = 4) ECAs attracted high ratings on trustworthiness (87.6/130), friendliness (87.3/130), kindness (87.9/130), knowledgeability (86.4/130), amicability (89.6/130), and non‐stereotypical (82.9/130) from cognitively unimpaired older adults (n = 26 for female ECA and n = 28 for male ECA, age range 59‐87). Trustworthiness showed correlations (Spearman's rho 0.3−0.4) with the other traits but non‐stereotypical. Intra‐class Correlation Coefficient (ICC) was 0.88 (p < .001, 95% CI=0.73‐0.97), suggesting high inter‐rater agreement. Participants reported increased emotional engagement, citing the value of personalised ECAs, narratives, and multimedia integration.ConclusionsThe AMPER co‐creation design approach proved effective in creating tailored ECAs for reminiscence therapy (Aylett et al., 2024b). We provide guidelines for future evaluation of intelligent ECAS in a co‐design context (Aylett et al., 2024a). This research contributes to the growing field of trustworthy autonomous systems for healthcare applications, emphasising interdisciplinarity, user trust, and engagement as critical factors for success.

In learning a foreign language, access to comprehensible input is a critical success factor. However, at early stages, when learners are still below an intermediate-proficiency level, finding level-appropriate and engaging materials is highly problematic. Although the Internet abounds in text and multimedia materials in many languages, most of them are too difficult to be useful for lower-proficiency language learners. The present project aimed to establish whether the affordances of large language models (LLMs) can be harnessed to turn authentic audio, video, and text materials into comprehensible input for independent elementary-level language learners. The present article reports on the outcomes of a research and development project that adopts a hybrid approach to simplifying authentic materials, combining affordances of LLMs with careful prompt engineering and rule-based refinement. The article details the hybrid sequential pipeline system and the results of two rounds of evaluation: language teacher ratings and automated text analysis indices. Based on the outcome of these evaluations, it is concluded that the proposed approach can provide an efficient way of simplifying authentic content for and by lower-proficiency language learners. Directions for future research and development are also proposed.

The purpose of the article is to study the relationship between the level of users’ digital literacy and the effectiveness of implementing Electronic Document Management Systems (EDMS) in the context of digital transformation within organizations. It demonstrates that digital literacy is not only an individual skill but also a strategic resource that directly affects the success of digital technology adoption in both public and private sectors. The methodology of the theoretical analysis in this article is based on modern conceptual approaches to defining digital competence, including the UNESCO Global Framework for Digital Skills, which views digital literacy as the ability to effectively access, evaluate, analyze, and create information using digital technologies, and the European DigComp 2.1/2.2 model, which outlines five key areas and more than twenty competencies necessary for developing digital maturity among employees. Particular attention is given to the Critical Success Factors (CSFs) in implementing EDMS, such as management support, project management quality, integration with existing information systems, standardization of document management processes and policies, and the level of employees’ digital competence. The article summarizes the results of literature analysis and practical case studies on EDMS implementation across different types of organizations. The results. Based on the findings, the author proposes recommendations to improve employees’ digital literacy, including systematic digital skill audits aligned with the UNESCO and DigComp models, the development of internal training and user support programs, the creation of “superuser” networks, and the establishment of a corporate culture of digital growth. The paper highlights the role of libraries as social institutions that serve as intermediaries between citizens and the digital environment, providing access to electronic resources and promoting digital culture and an inclusive society. Additionally, the study addresses the integration of digital education into professional training systems for administrative and managerial staff. The scientific novelty of the research lies in the professional learning and it is emphasized as a means to enhance digital competence in a rapidly changing technological landscape. The need for national strategies and programs aimed at developing digital skills across different age and professional groups is also noted. The practical significance of the article. Concise practical recommendations for improving the effectiveness of EDMS implementation by strengthening employees’ digital literacy are provided. The proposed measures — digital audits, training, and user support — to facilitate rapid staff adaptation and the optimization of document processes. The consideration of digital inequality and ways to overcome it offers organizations additional tools for successful digital transformation.

Purpose This study aims to identify critical success factors and formulate strategies for implementing Green Lean Six Sigma (GLSS) integrated with Industry 4.0 technology inclusively, to improve process efficiency, product quality and sustainability in the manufacturing sector, including the manufacturing industry. Design/methodology/approach This study used a Systematic Literature Review (SLR) approach with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method. Findings The study’s results show that the success of GLSS is strongly influenced by technological readiness and a supportive organizational culture. However, the full automation approach is still difficult to be adopted by labor-intensive industries. Therefore, a hybrid Lean-Internet of Things (IoT) model that maintains the role of humans and is supported by real-time sensor systems and cloud-based dashboards is a strategic alternative. This approach enables early detection of production defects, increased efficiency and reduced defect rates. The Human–Cyber–Physical Systems (HCPS) concept proves to be relevant in integrating human and technological capabilities collaboratively. Research limitations/implications This study is limited to the literature in the last 15 years and has not tested direct empirical implementation in specific industries. Further studies can be conducted through longitudinal studies or trials in real manufacturing environments. Practical implications The findings provide strategic guidance for operational managers and policy makers in designing a GLSS implementation roadmap that not only focuses on digitization but also considers the readiness of human resources and organizational structures in industries that are not yet fully digitized. Originality/value The main contribution of this research is in introducing a more inclusive and applicable hybrid Lean-IoT based on GLSS model, and aligning sustainability principles with human engagement through HCPS-based production systems.

Purpose This paper aims to synthesise and assess the available literature with respect to critical success factors (CSFs) for lean implementation in higher education (HE). Design/methodology/approach A systematic literature review (SLR) was conducted to identify relevant publications in two of the most reliable academic databases: EBSCO and Scopus. The findings were evaluated and presented based on publication trends, authors’ features and content analysis. A Delphi study was also used to further refine the findings of the content analysis. Findings The SLR undertaken used a number of criteria to identify the relevant publications. The extracted publication set was evaluated and discussed providing valuable information in terms of publication trends, authors’ features and content analysis. The latter led to the identification of a set of CSFs for lean implementation in HE, which was further refined by a Delphi study to further enhance and strengthen the findings of the SLR. A total of seven CSFs were identified consisting of 28 sub-factors. The contribution of the identified CSFs for lean implementation in HE is discussed, along with how they can contribute to improving operational efficiency, service quality and student outcomes at higher education institutions (HEIs). Practical implications The findings of the present study cover a significant gap by providing sufficient knowledge on CSFs for lean implementation in HE, enhancing the theoretical understanding of lean for this specific sector. It also recognises how CSFs can enable an HEI to adopt and implement lean offering actionable insights for HEI stakeholders to achieve operational excellence and enhanced service quality. Originality/value This study offers valuable reference for both HE professionals and policymakers interested in applying lean in HE by not only identifying a set of CSFs and verifying them through a Delphi study but also by specifically indicating how they can lead to effective lean implementation in HEIs.

The consumer packaged goods and retail industries face unprecedented disruption as agile, digitally-native competitors capture significant market share through superior data utilization capabilities while established enterprises struggle with legacy infrastructure constraints. This article examines the strategic imperative of modern data stack adoption through a comprehensive analysis of two industry-leading transformations: a North American home improvement retailer's migration from on-premises data warehouse to cloud-native architecture, and a global beverage company's unified data platform spanning its North American bottling ecosystem. The article demonstrates that data modernization transcends mere technological upgrade, representing a fundamental strategic reorientation that transforms data from an operational byproduct into a competitive foundation. Through a detailed case study, the article is supported by contemporary research on cloud computing architectures, data integration methodologies, and organizational transformation frameworks. This work reveals critical success factors, including unified data architectures that eliminate fragmentation, secure ecosystem-level collaboration platforms that extend beyond organizational boundaries, and cultural transformation initiatives that cultivate data literacy and evidence-based decision-making capabilities. The article establishes that the primary value proposition of modernization lies not in cost reduction but in risk mitigation, eliminating opportunity costs, operational disruptions, and competitive disadvantages imposed by legacy constraints while enabling advanced artificial intelligence and machine learning applications impossible within traditional infrastructure paradigms. Findings emphasize that successful transformation requires comprehensive approaches addressing technology, processes, people, and organizational culture simultaneously, with modular architectures enabling incremental implementation while ecosystem-thinking facilitates collaborative value creation across multi-stakeholder networks. This framework provides strategic guidance for CPG and retail organizations navigating the transition from reactive, infrastructure-constrained operations toward agile, data-driven enterprises capable of sustained competitive relevance in increasingly volatile markets.

The development of agile implementation is currently still growing very rapidly, especially in the field of information technology (IT) and other related sectors. Despite its very rapid development, its implementation still has several problems and challenges. This study aims to provide solutions to existing problems by enhancing critical success factors (CSF) using the latest literature from the project management body of knowledge (PMBOK) principles and performance domain approach. A qualitative research method was employed to identify the CSFs, involving online interviews with more than 50 agile project management practitioners and experts in Indonesia. Additionally, quantitative research can be done using AHP pair wise comparison according to organizational needs to get a ranking of existing CSFs. The results of this research offer a comprehensive list of CSFs for IT project implementation, particularly in Indonesia. Furthermore, this study provides practical contributions by offering a guide for implementing CSFs aligned with PMBOK principles and performance domains. The theoretical contribution is a list of CSFs for agile project management, based on a literature review and the AHP model, aligned with PMBOK. The use of the latest PMBOK literature to address CSFs in agile project management serves as the main novelty of this study, as, to the best of the researcher's knowledge, no prior studies have addressed this.

Improving ship energy efficiency has become a critical priority for reducing fuel consumption and meeting international decarbonization targets. In this study, eight major groups of energy efficiency improvement systems—including wind and solar energy technologies, hull and propeller modifications, air lubrication, green propulsion options, waste heat recovery, and engine power limitation—were evaluated against seven critical success factors. A hybrid neutrosophic fuzzy multi-criteria decision-making (MCDM) framework was employed to capture expert uncertainty and prioritize alternatives. Neutrosophic fuzzy sets were adopted because they more comprehensively represent uncertainty—simultaneously modeling truth, indeterminacy, and falsity, providing superior capability to address expert ambiguity compared with classical fuzzy, intuitionistic fuzzy, gray, or other uncertainty-handling frameworks. Trapezoidal Neutrosophic Fuzzy Analytic Hierarchy Process (AHP) (TNF-AHP) was first applied to determine the relative importance of the criteria, highlighting fuel savings and cost-effectiveness as dominant factors with 38% weight. Subsequently, the Fuzzy Combined Compromise Solution (F-CoCoSo) method was used to rank the alternatives. Results indicate that solar energy systems and wind-assisted propulsion consistently rank highest (with 3.35 and 2.92 performance scores) across different scenarios, followed by green propulsion technologies, while waste heat recovery and engine power limitation show lower performance. These findings not only provide a structured assessment of current technological options, but also offer actionable guidance for shipowners, operators, and policymakers seeking to prioritize investments in sustainable maritime operations.

The strategic integration of Artificial Intelligence (AI) in higher education is a global priority, yet conceptual fragmentation persists regarding its effective adoption. This study identifies key drivers of AI adoption through a bibliometric review of 547 Sco-pus-indexed documents (2019–2024) using thematic mapping in RStudio to visualize topic evolution and density. Findings are organized into three dimensions: (1) essential elements, including institutional infrastructure, governance, and adoption policies; (2) practical recommendations, such as faculty training in generative AI, ethical guidelines, and curriculum integration of digital competencies; and (3) critical success factors, like stakeholder attitudes, technological trust, and institutional leadership. The study offers theoretical, methodological, and practical contributions. Theoretically, it presents a systemic framework aligning infrastructure, practices, and adoption conditions. Meth-odologically, it validates thematic mapping as a tool for structuring complex literature. Practically, it provides an evidence-based roadmap for institutional leaders, policymak-ers, and faculty developers to implement sustainable AI initiatives aligned with Education 4.0. Additionally, it highlights research gaps to inform future agendas, especially in underrepresented regions.

Annotation: This paper examines the structured frameworks and dynamic processes that enable mutually beneficial cooperation between vocational colleges and small businesses. It explores how strategic partnerships move beyond simple internships to create synergistic ecosystems where educational objectives and business needs are jointly met. The study analyzes key mechanisms such as curriculum co-design, where businesses contribute to developing practical, industry-relevant training modules; work-integrated learning models, including apprenticeships, dual-study programs, and on-site training labs; and joint project initiatives, where students solve real business challenges. Furthermore, it investigates governance structures like sectoral advisory boards and public-private partnership (PPP) agreements that formalize collaboration. The paper also addresses critical success factors, including trust-building, clear communication channels, and incentive alignment, while considering challenges like resource allocation and differing operational timelines. By presenting case studies and best practices, the research provides a comprehensive model for creating sustainable, value-driven partnerships that enhance student employability, support business innovation, and strengthen regional economic ecosystems.

The capacity to quickly change directions is a critical success factor in soccer. Accordingly, change-of-direction training (CODT) should be part of soccer training. Whether there is a sequencing effect of CODT with other training modalities is currently unresolved. Thus, the study objective was to examine the sequencing effects of balance training (BT) and CODT on selected measures of physical fitness and soccer-specific performance in highly-trained young soccer players. Thirty-seven highly-trained male pubertal soccer players aged 12–13 years (Tier 3) exercised for eight weeks with two weekly CODT (forward, backward and lateral drills) or BT (e.g., bi- and unilateral exercises on unstable surfaces) sessions included in regular soccer training sessions. While experimental group 1 (n = 18) performed four weeks of BT followed by four weeks of CODT, group 2 (n = 19) followed the opposite sequencing scheme (CODT before BT). BT or CODT lasted 20 min per session and replaced parts of the soccer-specific training, including technical, tactical drills and small-sided games. Pre and post-training, tests were conducted for the assessment of static, dynamic balance (i.e., center of pressure surface area, velocity on firm, foam surfaces), linear sprint speed (i.e., 5-m, 10-m, 30-m) and change-of-direction (COD) ability (i.e., 15-m COD ability test) with and without the ball. Vertical and horizontal jump performances were tested using the countermovement and the standing long jump tests. Once statistical assumptions were met, a two-way repeated-measures analysis of variance (ANOVA) was computed with the factors ‘group’ (BT before CODT vs. CODT before BT) as the between-subject factor and ‘time’ (pre-test vs. post-test) as the within-subject factor. Findings showed significant group-by-time interactions for all proxies of static (d = 0.45–1.12; all p < 0.01) and dynamic balance (d = 0.40 − 0.27; all p < 0.03), COD with (d = 0.64; p < 0.02) and without the ball (d = 0.24; p < 0.04), horizontal and vertical jump performances (d = 1.89–2.94; all p < 0.001) and linear sprints (d = 0.29–0.73; all p < 0.04). Post-hoc tests indicated significant pre-post changes for all tested variables for the group that performed BT before CODT (d = 0.28–1.97; all p < 0.05) and to a lesser extent for the opposite sequencing scheme (d = 0.10–0.28; all p < 0.05). A mesocycle commencing with BT prior to CODT appears to have a preconditioning effect, resulting in better outcomes in balance, speed, and jump performances in highly-trained young soccer players. Strength and conditioning professionals working with young male soccer players may apply a block of BT before CODT to enhance their players’ performance.

The development of a country's economy relies heavily on the efficiency and competitiveness of its ports, especially those that are open to sea trade. Improving port system performance is essential for reducing transport costs and enhancing the overall competitiveness of the economy. In this context, Assessment of the financial viability of public-private partnership projects in the development of container terminals in the Port of Colombo is crucial for future container terminal development. This evaluation will examine various financial factors such as a profitability assessment and Investment assessment to evaluate the financial viability of privatization projects in the Sri Lankan Port Sector. Additionally, the evaluation will consider the main paradigms and stakeholders involved in port investment decisions, as well as the critical success factors for implementing public-private partnerships in the port context (Panayides,P et al., 2015) The problem of this study is evaluating financial viability of two private container terminal operating at Port of Colombo and how those terminals financially efficiently running. Evaluating the financial viability of publicprivate partnerships in the development of container terminals in the Port of Colombo is crucial for future container terminal development to enhance the efficiency, competitiveness, and overall economic growth of the country. Based on these findings, this evaluation aims to provide valuable policy implications for port authorities and operators in achieving and maintaining their competitive advantage. The completion of this sentence could be “By thoroughly evaluating the financial viability of public-private partnerships in container terminal development at the Port of Colombo, policymakers and stakeholders can make informed decisions to ensure maximum efficiency and competitiveness of the port, ultimately promoting economic growth”. (Kim et al., 2019) Furthermore, Private investors can make the right decision on whether their investment is feasible or not for future expansion Projects. If their investment is not feasible for the future, they can make clear decisions or they can make strategic decisions to overcome problems and direct the right Parth to recover the project they invested. To evaluate the financial viability of those Projects, in this case, used profitability analysis and Investment Assessment. Though the Profitability analysis assesses terminals Profit or gain they make in relation to its expenses. The Investment Assessment evaluate the process of those Project's income, Risk and resale value. It is important to anyone who is considering an investment for future investment.

BackgroundGiven the importance of health services delivery, especially under a public-private partnership agreement, attention to the related success factors is overly essential. This study thus intends to explore critical success factors and analyze the agreement of public and private partners on these factors in hospital services.MethodA mixed-method study was conducted; first in a qualitative phase the critical success factors, via 25 face-to-face, semi-structured interviews with the purposely recruited hospital managers, heads of diagnostic services, and managers of private companies were identified. Interviews were then transcribed and analyzed using conventional content analysis, assisted by "MAXQDA-12". In the quantitative phase, the consensus upon these factors were sought using a questionnaire survey and analyzed according to the RAF analysis.ResultsA number of 52 factors categorized under nine main categories represented the key, agreed-upon success factors for implementing PPP. The highest agreement was on the 'Legal aspects of partnership' and the lowest upon the 'Partnership execution'.ConclusionsWeak agreement among the partners could evidently jeopardize the success of any PPP initiative and there is a need for more interaction and negotiation to have a win-win partnership.