Stakeholder Framework Research Articles

Advancing maritime operations sustainable practices and enhanced safety protocols for global shipping

Global shipping underpins international trade and economic stability, making the optimization of maritime operations an urgent priority. This study delves into sustainable practices and enhanced safety protocols as dual pillars for advancing maritime operations in the face of environmental challenges, increasing traffic, and stricter regulatory requirements. From a broader perspective, it addresses the pressing need for decarbonization, waste reduction, and the adoption of green shipping practices to ensure the sector's alignment with global sustainability goals. Furthermore, it highlights the role of technological innovation and robust safety measures in minimizing risks and enhancing operational efficiency. Central to this research is the integration of advanced technologies, such as automated navigation systems, predictive analytics, and real-time monitoring, which significantly enhance decision-making and accident prevention. The study narrows its focus to the implementation of energy-efficient solutions, including alternative fuels, hybrid propulsion systems, and optimized ship design, showcasing their effectiveness in reducing carbon footprints while maintaining economic viability. Human-centric approaches, such as comprehensive training and fostering a culture of safety, are emphasized as key to reducing accidents and ensuring compliance with international maritime regulations like MARPOL and SOLAS. Additionally, the study underscores the importance of cross-sector collaboration and data sharing to drive innovation and sustainability. By bridging technological, environmental, and regulatory strategies, this research provides a comprehensive framework for maritime stakeholders aiming to achieve operational excellence, sustainable practices, and enhanced safety across global shipping networks.

Determinants of Tax Audit Quality: Evidence from Tax Auditors in the North Jakarta Tax Office

The inefficiency of tax audits represents a pressing issue requiring immediate attention. Developing and implementing a systematic, targeted audit strategy is critical to improving audit quality. This study differentiates itself from prior research by emphasizing a distinctive combination of auditor competence, information technology utilization, and professional experience as key determinants of tax audit quality. Focusing on a sample of 150 tax auditors from the North Jakarta Tax Service Office, the study provides localized insights into the benefits of enhancing audit quality. However, it is important to note the limited generalizability of these findings, as the sample is confined to a specific region in Indonesia. The results reveal that while professional experience exerted minimal influence, auditor competence and effective utilization of information technology substantially contributed to improved audit quality. These findings underscore the need for the Tax Service Office to prioritize the enhancement of auditor competence and the strategic adoption of technology to elevate audit standards. The proposed model serves as a practical framework for stakeholders seeking to improve tax audit quality. Nevertheless, further research is recommended to test the applicability of these findings across other regions in Indonesia to ensure broader relevance and effectiveness. Keywords: competence, utilization of ICT, experience, tax audit quality

A pre-project planning of a KTP project for social impacts – Challenges and opportunities

Knowledge Transfer Partnerships (KTPs) foster collaboration between academia, businesses, and graduates, driving innovation. Buckinghamshire New University, despite limited KTP experience, secured funding for a project supporting a charity, marking the Business and Law school’s first KTP project with a focus on social impact. Existing literature often overlooks the pre-project stages, such as funding applications and Associate recruitment. Our study addresses this gap, offering recommendations for future KTP projects with a social impact focus. We explore the funding application process from initial idea development (August 2021) and the challenges of recruiting Associates within the 9-month requirement post-fund approval, leading up to the project’s start (May 2023). The results suggest the potential for a social impact framework for stakeholders during KTP pre-project stages. Even in these early stages, KTPs can contribute to 8 of the 17 ESG goals by leveraging opportunities at each step.

Exploring nursing students’ learning experiences within tripartite meetings in nursing home clinical placements: a qualitative study using video-stimulated recall interviews

BackgroundNursing students’ clinical learning is premised on experiences in clinical placements in nurse education, with the processes and outcomes of tripartite meetings among the student, nurse preceptor and teacher being central components. The tripartite meetings form the basis and framework for stakeholders’ dialogue and collaboration and have the central purpose of facilitating student learning and development and assessing the students’ achievement against predetermined learning outcomes for the placement period. Students’ experiences with tripartite meetings seems to be an underexplored field, and therefor this study aimed to explore first-year nursing students’ learning experiences within tripartite clinical placement meetings in nursing homes.Design and methodsA qualitative explorative and participatory approach was adopted in this study, using the video-stimulated interview method “stimulated recall— dialog and reflection”. This method is based on video recordings with subsequent interviews, where video excerpts were used to support reflection and dialogue. Twenty-one video-stimulated recall interviews were conducted with first-year nursing students (n = 7) to explore their learning experiences within the tripartite meetings.FindingsData was analysed using reflexive thematic analysis as described by Braun and Clarke. Four themes were identified: (1) the importance of structure and preparedness; (2) supportive relations and dialogue essential for learning; (3) a possibility to create a common learning focus; and (4) assessment needs to be comprehensive and performance focused.ConclusionsThis study highlights that tripartite meetings can be an excellent forum to support the nursing students’ learning process in their clinical placements. Still, consistent and systematic approaches to clinical placement supervision and assessment need to be developed continuously. Therefore, the study’s findings suggest that targeted efforts are warranted to optimise and enhance the learning potential offered in tripartite meetings in clinical education, such as paying a greater attention to the start-up conversation and facilitating comprehensive supervisory and assessment content in the meetings.

Strategy Model for Detecting Potential Fraudulent Financial Statements of State-Owned Enterprises in Indonesia: Fraud Heptagon Theory Analysis with Big Data Analytics, Risk Management, and Sustainable Development Goals (SDGS)

Objective: Fraudulent financial statements are among the least frequent types of fraud globally but result in the highest median losses for companies. This study aims to develop a strategy model for detecting potential fraudulent financial statements in Indonesia’s State-Owned Enterprises (B.U.M.N.) by analyzing the Fraud Heptagon Theory, which includes stimulus, ability, collusion, opportunity, rationalization, ego, and big data analytics. Theoretical Framework: The study incorporates risk management and the audit committee as moderating variables to evaluate their roles in mitigating fraudulent financial reporting. Fraudulent financial statements were measured using the F-Score Model, emphasizing Goal 16 of the Sustainable Development Goals (SDGs): Peace, Justice, and Strong Institutions. Method: A total of 126 samples from 2018–2022 were obtained through purposive sampling. Data analysis employed Warp PLS 7.0 with a Structural Equation Modeling (SEM-PLS) approach. Results and Discussion: The findings reveal that most Fraud Heptagon Theory elements do not significantly affect fraudulent financial statements, except for financial pressure, which acts as a stimulus proxy. While big data analytics enhances risk management, it does not directly mitigate fraudulent reporting. The audit committee moderates the collusion relationship with fraudulent financial reporting, albeit with limited overall impact. Research Implications: This study offers a framework for stakeholders to leverage innovative technologies and governance strategies to improve financial transparency and accountability, aligning corporate practices with SDGs. Originality/Value: This research integrates the Fraud Heptagon Theory with big data analytics and SDGs, proposing a novel strategy model for detecting fraudulent financial statements in State-Owned Enterprises. It highlights the dynamic role of advanced technologies and governance in fraud detection.

The Decarbonizing Strategies of China’s Iron and Steelmaking Industry: A Comprehensive Perspective

Decarbonizing the iron and steelmaking industry is critical for China to pursue the net-zero emissions target and advance sustainable industrialization (SDG 9). This paper addresses the urgent need for decarbonization strategies in this sector, aiming to align with China’s carbon neutrality goals by 2060. By reviewing the current technological advancements and potential pathways for deep decarbonization, including process optimization, hydrogen-based direct reduction, and carbon capture, utilization, and storage (CCUS), these decarbonization technologies are categorized into six strategic approaches: systemic energy efficiency improvement, resource recycling, process optimization and innovation, breakthrough smelting, product iterative upgrading, and CCUS. These strategies also align with SDG 13 (climate action) by reducing greenhouse gas emissions and SDG 7 (affordable and clean energy) through the promotion of clean energy technologies. These strategies are evaluated for their emission reduction potential and technological maturity. The results indicate that, while efficiency improvements and resource recycling are currently the most mature and widely implemented strategy, significant breakthroughs in hydrogen metallurgy and CCUS are essential for achieving long-term carbon neutrality. Based on an analysis, a comprehensive roadmap is proposed, detailing the near-term to long-term actions required for the industry’s transition. The near-term focus (up to 2030) should be on enhancing energy efficiency and process optimization, whereas the mid-term (2030–2050) focus should emphasize the adoption of hydrogen-based technologies and CCUS. By the 2050–2060 period, the industry should achieve widespread commercialization of breakthrough smelting technologies and CCUS, ensuring the achievement of carbon neutrality. This study intends to provide a systematic framework and strategic recommendations for policymakers and industry stakeholders to guide the decarbonization of China’s iron and steelmaking sector, addressing both technological and economic challenges to achieve sustainable and low-carbon development.

Enhancing Agricultural TVET through Technology and Industry Synergy: Next-Generation Workforce Development in Penang

Penang has seen an increasing focus on transforming its agricultural sector to align with modern technological advancements and sustainability goals. This transformation is critical as Penang seeks to reduce its dependence on other states for food and to create a sustainable local food system. Technical and Vocational Education and Training (TVET) offers a unique platform to prepare a skilled workforce capable of supporting agricultural innovation. This study aims to critically assess and advance the integration of agricultural content within TVET programs in Penang. Given agriculture's essential role in regional food security and economic sustainability, there exists a significant misalignment between current TVET curriculum and the sector’s evolving needs. Employing a qualitative research approach, including in-depth interviews with TVET educators, industry practitioners, government officials, students, and agricultural entrepreneurs, this study elucidates key challenges and opportunities in embedding contemporary agricultural practices into TVET programs. Findings reveal substantial gaps in curriculum relevance, industry engagement, and technological integration. The study proposes targeted reforms, such as curriculum modernization to include advanced farming techniques, sustainable practices, and technological innovations. Recommendations include fostering robust industry-education partnerships, enhancing public perceptions of agricultural careers through strategic awareness campaigns, implementing targeted financial and non-financial incentives, and investing in advanced technological infrastructure. The study also emphasizes the necessity of supportive policy frameworks and continuous program evaluation to ensure alignment with sectoral demands. This research provides a comprehensive framework for stakeholders to enhance TVET programs, thereby equipping graduates with the requisite skills for the evolving agricultural sector in Penang.

Revolutionizing Electric Vehicle Adoption: A Holistic Integration of Marketing Strategies and Analytical Insights

This study explores the synergies between marketing strategies, analytical insights, and consumer education in propelling electric vehicle (EV) adoption. We uncover intricate sales patterns in Türkiye’s EV sales data using advanced statistical models such as Autoregressive Integrated Moving Average (ARIMA), Seasonal ARIMA (SARIMA), and Error, Trend, and Seasonality (ETS). Türkiye’s fully electric vehicle (FEV) sales value was estimated in the next five-year period using the ARIMA (4,1,4) model. According to the research results, the FEV sales rate in Türkiye is expected to increase by an average value of 58.2% in the next five-year period, and the annual sales amount, excluding Tesla, will be 17459. Findings underscore the efficacy of aligning marketing strategies with analytical insights, demonstrating the significance of education in shaping positive consumer attitudes. Education-driven marketing emphasizing economic benefits, reduced emissions, and technological advancements is a potent catalyst in overcoming adoption barriers. Digital campaigns, experiential marketing, and sustainability messaging, validated by our analysis, play pivotal roles in influencing consumer behavior. Strategic partnerships with energy companies address infrastructure challenges, while incentive-based marketing, personalized strategies, and after-sales support foster a sense of community and loyalty. This research contributes a holistic framework for marketers, policymakers, and stakeholders to navigate the evolving landscape of EV adoption successfully, providing actionable insights and paving the way for future research directions in sustainable transportation.

Addressing Grand Challenges in Sustainable Food Transitions: Opportunities Through the Triple Change Strategy

AbstractDespite emerging consumer trends and policies promoting sustainable food consumption, the transition towards societal tipping points for sustainable food systems remains protracted due to multifaceted challenges such as consumer misconceptions, value chain inequalities, and policy fragmentation. Addressing these challenges requires a comprehensive approach that considers all actors within the food system. The present paper follows the paradigm set by the Consumers’ Understanding of Eating Sustainably (CUES) Horizon Europe project and introduces CUES’ Triple Change strategy. This strategy highlights Consumer and Cultural Change, Industrial Change, and Policy Change as interconnected dimensions essential for driving behavioral change and ensuring a successful transition to sustainable food systems. By leveraging persuasive communication and interventions for transparency, fostering value chain reform, and advocating for policy transformations, the Triple Change aims to overcome existing barriers and create opportunities to accelerate the shift towards a resilient food system. This paper explores the grand challenges and opportunities within each of these dimensions and offers a holistic framework for academics, stakeholders, and policymakers to contribute to sustainable food transitions.

Molecular investigation of harmful cyanobacteria reveals hidden risks and niche partitioning in Kenyan Lakes

Despite the global expansion of cyanobacterial harmful algal blooms (cHABs), research is biased to temperate systems within the global north, such as the Laurentian Great Lakes. This lack of diversity represents a significant gap in the field and jeopardizes the health of those who reside along at-risk watersheds in the global south. The African Great Lake, Lake Victoria, is understudied despite serving as the second largest lake by surface area and demonstrating year-round cHABs. Here, we address this knowledge gap by performing a molecular survey of cHAB communities in three anthropogenically and ecologically important freshwater systems of Victoria's Kenyan watershed: Winam Gulf (Lake Victoria), Lake Simbi and Lake Naivasha. We identified a bloom of non-toxic Dolichospermum and toxic Microcystis in the Winam Gulf, with data suggesting sulfur limitation shapes competition dynamics between these two bloom-formers. Though we did not detect a bloom in Naivasha, it contained the largest diversity of cHAB genera amongst the three lakes. In turn, our results indicated methane metabolism may allow non-toxic picoplankton to outcompete cHAB genera, while suggesting Synechococcus spp. serves as a methane source and sink in this system. Lake Simbi exhibited a non-toxic Limnospira bloom at the time of sampling with very low abundances of cHAB genera present. Subsequently, these results were employed to design a cHAB screening and risk assessment framework for local stakeholders. Cumulatively, this work serves to increase cHAB research efforts on the international scale while serving as an impetus for cHAB monitoring on the local scale.

Utilizing Data Mining Techniques in Geophysical and Biological Analysis for Assessing Environmental Risks

This study aimed to assess environmental risks using data extraction techniques. It focused on geophysical and biological factors and addressed the urgent need for effective risk management strategies to reduce soil erosion, water pollution, and air quality deterioration. A comprehensive dataset was created through the systematic collection of geophysical and biological data including temperature, soil composition, and biological abundance index. It used equipment such as satellite sensors and mountain transmitting stations. Various statistical tools used include decision trees and random forest algorithms. They were used to analyze data and identify important environmental risk factors. The results showed some interesting insights, revealing that the Neural Network has an accuracy of 95.5%, and the Random Forest algorithm predicts risk with an accuracy of 92.0%. It analyzed the classification of environmental hazard zones and identified high-risk zones, such as Zone A, which contains 10,000 people affected by erosion and Zone D, 20,000 people who were at risk from soil contamination. The study concludes that social media can significantly improve understanding and management of environmental risks. Additionally, it provides a useful framework for decision-makers and stakeholders to promote sustainable environmental practices.

Policy interventions and urban characteristics in modeling electric vehicle charging infrastructure utilization

Policy interventions and urban characteristics in modeling electric vehicle charging infrastructure utilization

Unraveling the Secrets of Early-Maturity and Short-Duration Bread Wheat in Unpredictable Environments.

In response to the escalating challenges posed by unpredictable environmental conditions, the pursuit of early maturation in bread wheat has emerged as a paramount research endeavor. This comprehensive review delves into the multifaceted landscape of strategies and implications surrounding the unlocking of early maturation in bread wheat varieties. Drawing upon a synthesis of cutting-edge research in genetics, physiology, and environmental science, this review elucidates the intricate mechanisms underlying early maturation and its potential ramifications for wheat cultivation in dynamic environments. By meticulously analyzing the genetic determinants, physiological processes, and environmental interactions shaping early maturation, this review offers valuable insights into the complexities of this trait and its relevance in contemporary wheat breeding programs. Furthermore, this review critically evaluates the trade-offs inherent in pursuing early maturation, navigating the delicate balance between accelerated development and optimal yield potential. Through a meticulous examination of both challenges and opportunities, this review provides a comprehensive framework for researchers, breeders, and agricultural stakeholders to advance our understanding and utilization of early maturation in bread wheat cultivars, ultimately fostering resilience and sustainability in wheat production systems worldwide.

The Application of Big Data Technology in the Analysis of Commercial Circulation Data in Emerging Industries

Inside the generation of rapid technological development, rising industries are increasingly counting on big facts to pressure growth and innovation. This examine explores the transformative effect of huge facts generation on the analysis of commercial circulate statistics in those burgeoning sectors. By way of harnessing numerous and voluminous datasets, organisations inside rising industries can uncover crucial insights, optimise delivery chains, are expecting marketplace developments, and enhance patron reviews. The paper begins by using outlining the unique challenges and possibilities that emerging industries face within the virtual landscape, emphasising the want for strong facts-driven techniques. We delve into the methodologies of large facts analytics, together with data acquisition, garage, processing, and visualization strategies tailor-made for the nuanced requirements of these industries. A crucial examination of case research wherein huge facts has been efficaciously carried out offers realistic insights into its effectiveness and barriers. The examine similarly investigates the role of advanced analytics, system studying, and AI in refining data evaluation techniques, providing a complete view of the way those technologies synergistically make contributions to strategic selection-making. Moral issues, especially regarding records of privateness and safety, are also addressed, acknowledging the responsibilities that accompany the utilization of huge information. The paper concludes by projecting future traits in big statistics programs within rising industries, which includes the capacity for predictive analytics and the integration of IoT gadgets. This research now not only underscores the significance of big statistics in revolutionising business flow however also serves as a guiding framework for industry leaders and stakeholders trying to navigate the complexities of the digital age in rising markets.

Artificial Intelligence (AI) for global health and advancing traditional medicine: Report of the proceedings

Artificial Intelligence (AI) has significantly transformed healthcare. The Global Technical Meeting on AI for Global Health and Advancing Traditional Medicine (TM) hosted by the World Health Organization, International Telecommunication, and World Intellectual Property (IP) Organization, was held at the All India Institute of Ayurveda (AIIA), New Delhi. The event addressed AI’s potential in enhancing diagnostics, research, and knowledge preservation within TM, with specific attention to regulatory and ethical considerations. Objectives included sharing insights on AI applications in TM, fostering collaborative education, and developing skills for practitioners to harness AI effectively. Structured around four key themes, the meeting covered digital health initiatives, IP in TM, a training framework for stakeholders, and the creation of a TM Global Library. Through expert panels, group discussions, and collaborative sessions, participants discussed integrating AI into TM, IP protection strategies, and building a global digital TM repository. The outcomes shall aim to guide AI-enabled innovation in TM, forming a basis for robust global policies, ethical standards, and tailored AI ecosystems in TM.

Techno economic analysis and performance based ranking of 3–200 kW fuel flexible micro gas turbines running on 100% hydrogen, hydrogen fuel blends, and natural gas

Techno economic analysis and performance based ranking of 3–200 kW fuel flexible micro gas turbines running on 100% hydrogen, hydrogen fuel blends, and natural gas

Evaluating the techno-economic potential of large-scale green hydrogen production via solar, wind, and hybrid energy systems utilizing PEM and alkaline electrolyzers

Evaluating the techno-economic potential of large-scale green hydrogen production via solar, wind, and hybrid energy systems utilizing PEM and alkaline electrolyzers

Torture, Livelihoods and Rehabilitation.

The understanding of torture has evolved to encompass a complex interplay of factors including poverty, politics, health and psychosocial factors which increase vulnerability to torture. In response to this evolving understanding, rehabilitation efforts for torture survivors have expanded beyond medical and psychological care to encompass broader socio-economic dimensions, including live-lihoods support. Livelihoods are not only a means of making a living, but also a source of purpose and identity. This article explores the intersect between livelihoods loss and torture, exploring where livelihoods loss co-occurs with torture, is a consequence of torture, or may be an act of torture in itself. The importance of documenting livelihoods losses in torture assessment and the integration of livelihoods into rehabilitation programs is considered. Although research in this area is sparse, existing evidence suggests that combining livelihoods rehabilitation with psychological and physical interventions, alongside long-term support are important components. For livelihood restoration to be effectively integrated, it must be survivor-centred, holistic, evidence-based and focused on safety. While the field is to date underexplored, this article provides a foundational framework for torture treatment centres and stakeholders to consider the role of livelihoods in both conceptualising and treating survivors of torture.

Which stakeholders should be addressed to promote Geriatric Medicine among healthcare professionals, educationalists and policy-makers in European countries? – the PROGRAMMING COST 21,122 action experience

BackgroundGeriatric Medicine (GM), concerned with well-being and health of older adults, can play a crucial role in the alignment of healthcare systems to the needs of the aged populations. However, countries have varying GM development backgrounds. The goal of PROGRAMMING- COST 21,122 Action is to propose the content of education and training activities in GM for healthcare professionals across various clinical settings, adapted to local context, needs, and assets. Defining relevant stakeholders and addressing them on both an international as well as a country-specific level is crucial for this purpose. In this paper we are describing the methods used in the PROGRAMMING Action 21,122 to map the different categories of stakeholders to be engaged in the Action.MethodsThrough conceptualizing a model for stakeholders by literature research, and online discussion group meetings, a synthesis for the potential stakeholders was defined as a template, and pilot applications were requested from participant countries.ResultsThere were 24 members from 14 countries (6 males/18 females) of multidisciplinary professions involved in this study. A model for the list of stakeholders to be addressed was developed and, after seven online discussion meetings, a consensus framework was provided. Invited countries completed the templates to pilot such operationalization.ConclusionOur framework of stakeholders will support the research coordination and capacity-building objectives of PROGRAMMING, including the participation into the assessment of educational needs of healthcare professionals. Identified stakeholders will also be mobilized for purposes of dissemination and maximization of the Action’s impact. By defining and mapping multidisciplinary stakeholders involved in older people’s care specific to countries, particularly where GM is still emerging, GM tailored educational activities will be facilitated and optimally targeted.

The Analysis of Trigger Factors of the Environmental Entrepreneurship Process in Saudi Arabia: An Innovative Approach

Environmental entrepreneurship is considered a critical avenue for sustainable development. Despite increasing studies on its benefits and impacts, we lack insights about its corresponding process. There is an increasing need for policymakers to know how to develop this process and what is required for its definition. This research aims to build an innovative theoretical model to explore the trigger factors for the environmental entrepreneurship process in Saudi Arabia, which is the ultimate focus point of this research. To achieve this objective, a deep literature review and a survey of expert entrepreneurs’ opinions were performed. Experts and professionals in entrepreneurship validated the opportunity of readiness factors identified. Data were gathered using a combined approach based on closed-ended questionnaires and arranged interviews according to a schedule. Employing the mixed influence matrix of cross-impact multiplications applied to classification (MICMAC) and the Interpretive Structural Modeling (ISM) approach, the research identifies a hierarchical model of these factors, addressing why and how they interact according to a specific order and priorities. The investigation reveals 15 factors that are structured into three main levels of influence: (1) factors driving the adoption of environmental entrepreneurship orientation, (2) factors related to environmental entrepreneurship intention, and (3) factors for materializing environmental entrepreneurship behavior. The findings emphasize the complementarity between environmental entrepreneurship intention and orientation as a key factor in generating entrepreneurial behavior. This research pioneers the empirical exploration of environmental entrepreneurship as a process. It contributes significantly to theoretical and practical domains by offering a pragmatic framework and better understanding for policymakers and stakeholders to focus on key factors that facilitate this process. This paper is innovative because it uses the integrative ISM–MICMAC approach, supported by a primary and brief bibliometric analysis of entrepreneurship.