Information To Users Research Articles

Determinants of Financial Information Disclosure Online: Empirical Evidence in Portugal

The rapid advancement of information technology, particularly the Internet, has significantly transformed communication and corporate reporting practices. The evolution of the Internet and Information and Communication Technologies (ICT) has enabled companies to disseminate extensive financial and non-financial information quickly and cost-effectively. Typically published on company websites, this information is accessible to users worldwide. Digital financial reporting has evolved to meet the needs of both information users and companies. The Internet is increasingly the primary channel for companies to share financial information, driven by technological advancements and the growing demand for online company data. However, the rise of technology in financial reporting raises concerns about information overload, potentially diminishing the quality and relevance of economic data. Additionally, managing the costs associated with technology, such as website development, customer relationship management systems, hardware, software, and other digital platforms, is crucial. This study aims to determine the extent of online financial information disclosure among the 150 largest Portuguese companies and identify the factors influencing this disclosure. The research methodology involves content analysis of the websites of 52 of the largest and best-performing companies operating in Portugal, as ranked by Revista Exame, using a predefined disclosure index to evaluate the degree of financial information disclosure on the Internet. The objective is to enhance understanding of the financial reporting practices adopted by major Portuguese companies and identify factors determining the level of disclosure. The results confirm that the disclosure index has an average value of 0.52147 and that there is a relationship between company size and sector of activity and the level of internet financial reporting.

Investigating Characteristics of Media Recommendation Solicitation in r/ifyoulikeblank

Despite the existence of search-based recommender systems like Google, Netflix, and Spotify, online users sometimes may turn to crowdsourced recommendations in places like the r/ifyoulikeblank subreddit. In this exploratory study, we probe why users go to r/ifyoulikeblank, how they look for recommendation, and how the subreddit users respond to recommendation requests. To answer, we collected sample posts from r/ifyoulikeblank and analyzed them using a qualitative approach. Our analysis reveals that users come to this subreddit for various reasons, such as exhausting popular search systems, not knowing what or how to search for an item, and thinking crowd have better knowledge than search systems. Examining users query and their description, we found novel information users provide during recommendation seeking using r/ifyoulikeblank. For example, sometimes they ask for artifacts recommendation based on the tools used to create them. Or, sometimes indicating a recommendation seeker's time constraints can help better suit recommendations to their needs. Finally, recommendation responses and interactions revealed patterns of how requesters and responders refine queries and recommendations. Our work informs future intelligent recommender systems design.

The Use of Information and Communication Technologies Among Generation X in Serbia: A Comparison Before and After the COVID-19 Pandemic

The aim of this paper is to examine the use of information and communication technologies (ICT) among Generation X in the years before and after the COVID-19 pandemic. The pandemic brought significant changes in digital technology usage and accelerated shifts in work, communication, and societal functioning. Generation X, comprising individuals born between the 1960s and 1980s, grew up during a time when digital technologies and the internet were not as prevalent. Given that they now live and work in a digital era, it is crucial to understand how they adapt to the rapid changes driven by digitalization. For this research, microdata from the study "The Usage of Information and Communication Technology by Individuals/Households in the Republic of Serbia" was analyzed for the years 2019 and 2023. Results show a slight increase in internet and computer use, particularly among younger members of Generation X. Additionally, 2023 saw a noticeable rise in online shopping and the use of communication services that gained popularity during the lockdown. Regarding public administration services, respondents in 2023 primarily accessed services related to the pandemic, such as vaccine information and green certificates. However, a significant number of respondents, 49%, did not use public services in either 2019 or 2023, suggesting potential issues with trust or perceived complexity. The main contribution of this paper is a detailed analysis of this group's behavior before and after the pandemic, focusing on ICT use and responses to changes triggered by the COVID-19 pandemic.

Enhancing Knowledge Sharing on Social Media: The Role of Functionalities in User Engagement and Information Quality

This study investigates functionalities on social media platforms that promote effective knowledge sharing, focusing on information quality and user engagement. A systematic literature review (SLR) was conducted to analyze relevant research. The findings reveal that functionalities like content creation and curation tools, user interaction and feedback mechanisms, community building and gamification elements, and knowledge filtering and recommendation systems all contribute to a positive knowledge-sharing environment. These functionalities empower users to create high-quality content, engage in discussions that refine information, and discover trustworthy sources. The study highlights the potential of social media platforms for knowledge sharing but acknowledges that the effectiveness of functionalities can vary depending on the platform and audience. Future research is recommended to explore the most impactful functionalities in specific contexts and the interplay between functionalities, user behavior, and information quality.

A framework for generating recommendations based on trust in an informal e-learning environment

Rapid advancement in information technology promotes the growth of new online learning communities in an e-learning environment that overloads information and data sharing. When a new learner asks a question, how a system recommends the answer is the problem of the learner’s cold start. In this article, our contributions are: (i) We proposed a Trust-aware Deep Neural Recommendation (TDNR) framework that addresses learner cold-start issues in informal e-learning by modeling complex nonlinear relationships. (ii) We utilized latent Dirichlet allocation for tag modeling, assigning tag categories to newly posted questions and ranking experts related to specific tags for active questioners based on hub and authority scores. (iii) We enhanced recommendation accuracy in the TDNR model by introducing a degree of trust between questioners and responders. (iv) We incorporated the questioner-responder relational graph, derived from structural preference information, into our proposed model. We evaluated the proposed model on the Stack Overflow dataset using mean absolute precision (MAP), root mean squared error (RMSE), and F-measure metrics. Our significant findings are that TDNR is a hybrid approach that provides more accurate recommendations compared to rating-based and social-trust-based approaches, the proposed model can facilitate the formation of informal e-learning communities, and experiments show that TDNR outperforms the competing methods by an improved margin. The model’s robustness, demonstrated by superior MAE, RMSE, and F-measure metrics, makes it a reliable solution for addressing information overload and user sparsity in Stack Overflow. By accurately modeling complex relationships and incorporating trust degrees, TDNR provides more relevant and personalized recommendations, even in cold-start scenarios. This enhances user experience by facilitating the formation of supportive learning communities and ensuring new learners receive accurate recommendations.

Student Interest Drives Modernization of Climate Science Curriculum: Engaging with Community Partners Outside the Classroom

Abstract As climate change continues to accelerate, there is a growing need for collaboration between geoscientists and community partners to co-create equitable science-based climate solutions that align with community priorities. However, the curriculum of many geoscience Ph.D. programs focus almost exclusively on physical science knowledge production confined to the academic sphere with little attention to usability or applications of climate information to decision-making. A consequence is that there is often little educational support to train future generations of geoscientists with the skills needed to serve as knowledge brokers and interpret climate information into the context needed for decision-making. To address this, a group of students and faculty at the University of Michigan developed a pilot course to provide hands-on experience engaging with local communities to develop climate solutions. This project involved a collaboration with the Washtenaw County Water Resources Commissioner's Office to discuss their high-priority objectives. The inaugural project involved identifying high-priority locations in Washtenaw County for rain garden development to be used for internal planning purposes. The process of recurring communications with partners played a critical role in tailoring the project to have ongoing use for local government after the course. This project provided a student driven bridge between climate knowledge production, climate science usability and community engagement. This type of formal engagement with community partners provides opportunities to train the next generation of geoscientists to have the skills to engage with practitioners and decision-makers and make climate science more accessible.

Studying the impact of profitability, bankruptcy risk, and pandemic on narrative tone in annual reports in an emerging market in the East

The purpose of this paper is to investigate whether the narrative tone of annual reports is influenced by profitability, bankruptcy risk, and pandemic in the context of Vietnam. The study applies the necessary regression analysis steps such as ordinary least squares (OLS), random effects model (REM), fixed effects model (FEM), and feasible generalized least squares (FGLS). Bootstrapping and System Generalized Method of Moments (SGMM) methods are used to test the robustness and address endogeneity and dynamic relationships in the data. The findings show that net tones increase while negative tones decrease in companies with high profitability. Companies at risk of bankruptcy use more negative tone and less net tone than companies that are not at risk of bankruptcy. The study also affirms that bankruptcy risk moderates the relationship between profitability and negative tone. During the COVID-19 pandemic, companies used more positive and negative tones than they did before the pandemic. After the COVID-19 situation stabilized, positive tones were used more, and negative tones were used less than during the outbreak. The research results also recognized that companies do not intend to hide information through impression management when faced with difficult economic conditions. This study has practical implications for investors and information users when considering management disclosures through the narrative tone of annual reports. To our knowledge, this is the first study (1) in an emerging market in the East—where there are fundamental cultural and linguistic differences compared to Western countries, (2) to build a list of Vietnamese words and phrases expressing emotional nuances used in finance and accounting, and (3) refers to the narrative tone of annual reports across different groups of companies.

Academic journal website from the user’s perspective

Professional community recommendations on the content of academic journal websites mostly include criteria for indexing in databases, however these recommendations do not consider the authors’ and reviewers’ perspective on the website contents and design. To address this, we analyzed these recommendations through a survey of 198 Russian academic journal authors and reviewers, using a continuous sampling technique. The survey took place in April and May 2024. The questionnaire was based on the Principles of Transparency and Best Practice in Scholarly Publishing by COPE, DOAJ etc. The survey also focused on the journal website content, design, mobile version, and publication strategy of academic journal website users. We analyzed the survey results for two partially overlapping sets of authors who published in journals indexed in the Web of Science Core Collection, Scopus, and Russian Citation Science Index Core, or in journals listed by the Higher Attestation Commission of Russian Federation. The study revealed that both COPE’s recommendations and users of academic websites value information regarding aims and scope of the journal, copyright fees, review policies, timelines for the editorial and publication process, and licensing. However, Russian authors and reviewers put less emphasis on website sections that address ethical principles and authorship criteria. They prioritize having an online editorial office, security certification, scientific journal indexing and abstracting information, additional educational materials, and the ability to customize the website for devices with different screen sizes. We also discuss the importance of HTML meta tags for promoting the journal’s website. The findings of the research may contribute to promotion of Russian academic journals in international databases, improve the efficiency of communication between authors, reviewers and editors, and develop a set of recommendations that complement international publishing conventions.

MetaboScope: A statistical toolbox for analyzing 1H nuclear magnetic resonance spectra from human clinical studies

Abstract Motivation Metabolic phenotyping, using high-resolution spectroscopic molecular fingerprints of biological samples, has demonstrated diagnostic, prognostic, and mechanistic value in clinical studies. However, clinical translation is hindered by the lack of viable workflows and challenges in converting spectral data into usable information. Results MetaboScope is an analytical and statistical workflow for learning, designing and analyzing clinically relevant 1H nuclear magnetic resonance data. It features modular pre-processing pipelines, multivariate modeling tools including principal components analysis (PCA), orthogonal-projection to latent structure discriminant analysis, and biomarker discovery tools (multiblock PCA and statistical spectroscopy). A simulation tool is also provided, allowing users to create synthetic spectra for hypothesis testing and power calculations. Availability and implementation MetaboScope is built as a pipeline where each module accepts the output generated by the previous one. This provides flexibility and simplicity of use, while being straightforward to maintain. The system and its libraries were developed in JavaScript and run as a web app; therefore, all the operations are performed on the local computer, circumventing the need to upload data. The MetaboScope tool is available at https://www.cheminfo.org/flavor/metabolomics/index.html. The code is open-source and can be deployed locally if necessary. Module notes, video tutorials, and clinical spectral datasets are provided for modeling. Supplementary information Supplementary data are available at Bioinformatics Advances online.

Health economics and services research in symbiosis: STREAMLINEing mental health services in Austria

Abstract Objectives The cost of mental diseases exceeds 4% of GDP in Europe. In Austria, every 5th person lives with mental ill-health (MIH). Ongoing epidemiological, demographic and societal changes increase the need for easily accessible, better integrated and good value services. In STREAMLINE, we combine, harmonize and implement the latest methods in human service mapping and economic costing to optimize future service provision and financing for MIH in Austria. Methods We comprehensively assess the availability, activity and affordability of human services targeting MIH in Vienna within the health and social care, education, labour and justice sectors based on a conceptual mind map. We identify services through extensive literature, document and web searches plus expert consultations. Services are mapped and costed according to the European PECUNIA methods: classification of the main service types using the international DESDE taxonomy of human services; development of Reference Unit Costs using the PECUNIA RUC templates with primary data; validation of the results with secondary data; compilation of a comprehensive multi-sectoral service catalogue; and synthesis for spatial and policy analyses. Results We identified 756 sources, 75% individual organisations, 5% multi-organisations and 20% existing provider lists. 84% relate to health and social care, 10% labour, and 3% education and justice sectors each. 58% deliver care to adults, 37% to children & adolescents, and 5% support carers. Further service mapping and RUCs will be presented. Discussion STREAMLINE pioneers in coordinated public mental health services and economics research at scale. Assessed levels of fragmentation call for better integration, improved transition, reduced spatial inequity and increased support for carers. Results increase the feasibility of service evaluations from a societal perspective. Planned public service atlas facilitates information and access for service users and carers. Funding: WWTF Key messages • New methods for harmonized health services and economics research allow comprehensive information for optimized future mental health service planning and financing. • Assessed levels of fragmentation highlight the need for better integration, improved transition, reduced spatial inequity and increased support for carers.

Accounting conservatism and financial performance through book value: Evidence from manufacturing enterprises listed in Vietnam

This study examined the relationship between accounting conservatism (AC) and financial performance for 231 manufacturing companies listed in Vietnam on the Hanoi Stock Exchange and Ho Chi Minh Stock Exchange stock exchanges between 2019 and 2022 using book value which includes ROA, ROE, and ROS. Accounting conservatism harms ROA, ROE, and ROS throughout six years from 2017 to 2022, according to a multivariable regression study using Ordinary Least Square (OLS), FEM, REM, and FGLS models on Stata. In addition, the COVID-19 pandemic has affected the global economy in general and manufacturing enterprises listed in Vietnam in particular, so the authors also analyze the influence of AC on financial performance in two periods, before and after COVID-19. The results obtained in the pre-COVID-19 period (from 2017 to 2019) are the same as those of the 6 years. However, from 2020 to 2022, AC has an adverse effect on ROA and ROE. Nonetheless, ROS is unaffected by AC. The article has given some discussion and recommendations to stakeholders including the government, auditors, and accountants at enterprises regarding the level of AC in enterprises to help users of financial information make the most optimal economic decisions.

Research on the Speed of Information Transmission and User Cognition in the New Media Era

This article explores the dynamics of information transmission speed and its impact on user cognition in the new media era. With the rapid evolution of digital technologies and social platforms, the speed at which information is shared and consumed has dramatically increased. This acceleration has reshaped how users perceive, process, and engage with content. The research examines how the fast-paced nature of information dissemination affects users' attention spans, critical thinking, and information retention. Additionally, it analyzes the potential cognitive overload caused by the constant influx of data and the role of algorithms in influencing user behavior and information consumption patterns. The findings highlight the need for a deeper understanding of how users navigate this complex media landscape and offer insights into improving digital literacy to help users make informed decisions in a high-speed information environment.

Digital Storytelling for People With Cognitive Impairment Using Available Mobile Apps: Systematic Search in App Stores and Content Analysis.

Growing evidence suggests cognitive and social health benefits can be derived from digital storytelling for older adults with cognitive impairment. Digital storytelling apps offer the potential to serve as an on-demand, easy-to-access platform for enhancing cognitive abilities and promoting social well-being. Yet, despite the increasing quantity of such apps being available on the market, there is a gap in research investigating their quality. This app review aims to assess the digital storytelling apps available in the Chinese market and evaluate them in accordance with the Mobile Application Rating Scale (MARS). The goal was to identify key features and evaluate the overall quality in the context of cognitively impaired users. A systematic search was conducted in both the Google Play store (Google LLC) and iTunes store (Apple Inc), using English and Chinese keywords. Apps were chosen according to specific criteria that included features, including (but not limited to) memory capture, story saving, cue-based reminiscing, and the ability to share stories or memories with others. The MARS was used by 3 individual researchers to independently assess app quality across several domains, such as engagement, functionality, aesthetics, and information quality, for both Android and iOS apps. From an initial screening of 297 apps, only 9 (3%) met the criteria for detailed evaluation using MARS. The reviewed apps featured capture memory, save, reminisce, and share functions, which are critical in supporting cognitive functions and enhancing user engagement. The analysis revealed patterns in platform diversity and geographical distribution of developers, with apps available on both iOS and Android. Memoirs of Life and Memorize: Diaries, Memories, Notes, Ideas, Timelines, Categories (Fair Apps Mobile) had the highest mean MARS scores of 3.35, indicating strong engagement, functionality, and information quality, while the lowest score was 2.33. The overall mean score across all apps was only 3.03 (SD 0.60), highlighting significant variation, particularly in information quality. User feedback also showed considerable variability, ranging from 0 comments for apps such as Grand Storyteller (VarIT Inc) and PWI Storyteller (Project World Impact, LLC) to as many as 5361 comments for FamilySearch, which received extensive positive reviews. This wide range of user feedback underscores the importance of continuous improvement and user-centered design, particularly in enhancing information quality and content accuracy. The systematic search and evaluation highlight the diverse capabilities yet variable quality of digital storytelling apps available within the Chinese market, reflecting user experiences, satisfaction levels, and efficacy in supporting cognitively impaired users. While some apps excel in engagement and functionality, others need significant improvements in information quality and user interface design to better serve those with cognitive impairments. Future research is recommended to investigate regional limitations and features that would result in more inclusive and effective digital storytelling apps.

Bridging sentiment and finance: An exploration of BOD statements and bank ratios in Jordan

Purpose: This study explores the intricate interplay between sentiment extracted from Board of Directors (BOD) statements and the traditional financial metrics of banks. It investigates the relationship between a bank’s financial performance, measured by various financial ratios, and the sentiment expressed in BOD statements.Design/methodology/approach: Drawing from a dataset encompassing BOD statements from 15 Jordanian banks spanning 2017 to 2021, sentiment analysis techniques are employed to derive sentiment scores. These scores are then juxtaposed with principal components distilled from financial metrics to examine their predictive relationship.Findings: Preliminary findings reveal significant non-linear patterns between Hu and Liu’s (2004) sentimental analysis (Lui_sen), the Data Science Lab’s (n.d.) multilingual sentiment tool (multi_sen), and the principal components. A subsequent random-effects panel regression further elucidates these relationships, highlighting the significant influence of specific principal components on sentiment scores. This study provides a compelling case for integrating sentiment analysis with traditional financial indicators, offering a more comprehensive toolkit for evaluating bank performance.Research limitations/implications: Future research should explore broader datasets across multiple sectors, to validate the generalisability of the findings beyond the banking sector in Jordan.Practical implications: This research holds implications for investors, analysts, and stakeholders by combining sentiment analysis with traditional financial metrics. It offers deeper insights into the health of banks and the intentions of management. This integrated approach allows stakeholders to make informed decisions and mitigate risks based on a more comprehensive view of banks' financial situations. Additionally, the possibility of real-time sentiment analysis enables the dynamic monitoring of banking institutions' financial health as updated data becomes available.Social implications: The study’s results are valuable to users of financial information, aiding the Association of Banks and the Central Bank of Jordan in formulating policies for the banking sector. Auditors, consultants, and regulatory bodies in Jordan can also benefit from these insights.Originality/value: This is the first study exploring the relationship between sentiment extracted from BOD statements and traditional financial metrics in Jordan. It provides novel evidence of this relationship, contributing to the literature on the integration of textual data analysis and financial performance.

Improving Biomedical Science Literacy and Patient-Directed Knowledge of Tuberculosis (TB): A Cross-Sectional Infodemiology Study Examining Readability of Patient-Facing TB Information.

Tuberculosis (TB) continues be the leading cause of death globally due to an infectious agent. There is a paucity of data describing the readability of patient-facing TB information for service users. The aim of this study was to calculate the readability of multiple global TB information sources. Information on tuberculosis (n = 150 sources) included nine categories, Patient-facing information: WHO publications (n = 17), International governments (n = 19), Hospitals (n = 10), Non-government organisations (NGOs)/charities (n = 20), Cochrane Plain Language Summaries (n = 20); LabTestsOnlineUK (n = 4) and Scientific-facing information: Clinical trials (n = 20), Cochrane abstracts (n = 20), Scientific abstracts (n = 20). Readability was calculated using Readable software, defined by (i) Flesch Reading Ease (FRE), (ii) Flesch-Kincaid Grade Level (FKGL), (iii) Gunning Fog Index and (iv) SMOG Index and two text metrics [words/sentence, syllables/word]. Mean readability values for TB information for the FRE and FKGL were 35.6 ± 1.6 (standard error of mean (SEM)) (US Target ≥60; UK Target ≥90) and 12.3 ± 0.3 (US Target ≤8; UK Target ≤6), respectively, with mean words per sentence and syllables per word of 17.2 and 1.8, respectively. Cochrane Plain Language Summaries had similar readability scores to their matching scientific abstract (p = 0.15). LabTestsOnlineUK yielded a mean FRE score of 51.5 ± 1.2, a mean FKGL score of 10.2 ± 0.5 and text metric scores of 16.7 ± 2.3 and 1.6, for words per sentence and syllables per word, respectively. In descending order, TB information from international governments, hospitals and LabTestsOnlineUK were the most readable (FRE = 57.9, 54.1 and 51.5, respectively), whereas scientific abstracts and Cochrane abstracts were the most difficult to read (13.0 and 30.2, respectively). Patient-facing TB information analysed had poor readability. Effective communication of biomedical science concepts and information relating to TB is vital for service users to enhance their health literacy of tuberculosis, thereby promoting better clinical outcomes. Biomedical scientists are important custodians of scientific information for their service user populations, including other healthcare professionals within the TB multidisciplinary (MDT) team and patient service users. When preparing TB information, this should be checked and modified in real time employing readability calculators, to align with health readability targets.

Public non‐financial reporting: Reflection of environmental aspects of development and activities of economic entities

The article considers economically significant information reflected in public non‐financial reporting, enabling reflection on the environmental aspects of an organization's development. The analysis aims to articulate problems in the disclosure economically significant information in public non‐financial reporting due to a significant difference between national and international requirements in terms of the environmental aspects of development.In the process of conducting this study, a monograph (descriptive) research method, a system analysis method and a comparative analysis method were used.The results of the study confirmed the need to improve environmental reporting as part of the development of the concept of non‐public financial reporting, while authors emphasising the need to develop the composition and content of environmental reporting, taking into account the integration of financial and non‐financial reporting. The application of the approaches outlined in the article allowed the generation of more transparent information for all interested users regarding the environmental activities of companies and will bring national and international standards closer to application.The environmental reporting of companies and its components are proposed as part of the development of the concept of public non‐ financial reporting.

Towards a sustained and fit-for-purpose European ocean observing and forecasting system

The EU funded project EuroSea brought together key actors of the European ocean observing and forecasting communities with key users of the ocean observing products and services in order to better integrate existing ocean observation systems and tools, and to improve the delivery of ocean information to users. EuroSea was constructed around the ocean observing value chain that connects observations to users of ocean information, and, just as intended, the value chain concept was a useful prism to improve the system. In this article, we summarize some of the main take-home messages from EuroSea on the needs for developing the European Ocean Observing System and its links with modeling and forecasting systems. During the project, the challenges and gaps in the design and coordination of the European ocean observing and forecasting system were identified and mapped. Many gaps and challenges related to the observations of physical, chemical and biological Essential Ocean Variables were identified. Some of these gaps are related to technological developments, while others are caused by insufficient and short-term funding leading to a not sustainable system, management, and cooperation between different entities, as well as limitations in foresight activities, policies and decisions. This article represents a compilation of the broader needs for advancing the observing and forecasting system, and is meant as a guide for the community, and to funders and investors to advance ocean observing and the delivery of ocean information in Europe. To enhance the sustainability of ocean observations, which is paramount for a reliable provision of quality oceanographic data and services, several recommendations were compiled for ocean observing networks, frameworks, initiatives, as well as the ocean observing funders within the European nations, and the European Commission.

The Distinction Between Search and Discovery Systems : A Scholarly Analysis

This comprehensive analysis explores the fundamental distinctions between search and discovery systems in the context of information retrieval and user interaction. The article examines the underlying principles, methodologies, and user experiences associated with each system, elucidating their unique roles in the modern digital landscape. By comparing key aspects such as user intent, interaction models, algorithmic foundations, and evaluation metrics, the article highlights the complementary strengths of these paradigms. The research also investigates emerging hybrid approaches that combine elements of both search and discovery, addressing evolving user expectations and the challenges of information overload. Through this in-depth exploration, the article contributes to the ongoing discourse on the future of information access and informs the development of more effective, user-centric systems capable of meeting diverse information needs in an increasingly complex digital ecosystem.

Implementation of the Haversine Formula Method in Geographic Information Systems for Searching the Nearest Sea Freight Expedition Services in East Jakarta

In export and import activities, a partner is needed for the shipping process. There are three types of shipping routes available for export and import: land, sea, and air. A company that offers shipping services via sea routes is known as an EMKL. This study designs a Geographic Information System (GIS) to facilitate the search for locations of Marine Cargo Expedition Services (EMKL) in East Jakarta using the Haversine Formula. The main problem faced is the difficulty in finding nearby and relevant expedition service providers in a large and densely populated area like East Jakarta. The proposed solution involves developing a system that integrates location data with the Haversine Formula to accurately calculate the distance between the user's location and the service providers. By using this method, the system can provide precise location information and help users select the nearest expedition service. The goal of this research is to enhance efficiency and accuracy in locating expedition services. The expected outcome is the creation of a user-friendly and effective system that simplifies the process of selecting expedition services by considering distance and service availability in real-time.

The Shariah non-compliance (SNC) disclosure index of Islamic banks in Malaysia

Purpose This study aims to examine the Shariah non-compliance (SNC) disclosure index for all 16 Malaysian Islamic banks from 2015 to 2020. Design/methodology/approach A qualitative research methodology was adopted that included content analysis. The data were gathered from banks’ annual reports from 2015 to 2020. To achieve this, firstly, the disclosure index was developed by examining the disclosure requirements of the regulator and previous studies. The index was then used to measure the level of disclosure index for all these banks. Findings The overall average SNC disclosure index for the Islamic banks from 2015 to 2020 remained low at 0.57. However, the values were comprised of mandatory and voluntary items. For the former, the SNC disclosure index was quite high at 0.82, but for the voluntary items, the value was 0.40. Progressive improvement can be observed in the disclosure practices of the majority of the Islamic banks between 2015 and 2020; nevertheless, certain banks displayed a deterioration in their disclosure practices. Research limitations/implications This study has several limitations, including the index used, the research period and the fact that it was restricted to SNC events. Practical implications These findings add value for information users by assuring them of the accountability of Islamic banks in terms of transparency, as well as their effectiveness in managing and mitigating SNC events. Regular monitoring and strong enforcement by the regulator are essential to achieve full compliance with the stipulated requirements. Originality/value This study offers a disclosure index for analysing SNC events in depth by segregating the disclosure into mandatory and voluntary items for each Islamic bank and making recommendations for future research. In addition, it provides a broad overview of current trends in SNC and the associated issues, as well as insights for regulators and the public in terms of the transparency levels of Islamic banks in relation to SNC event disclosure.