Organizational Processes Research Articles

Innovative Processes in the Sanatorium and Resort Sector of the Republic of Belarus

INTRODUCTION. The introduction of innovative processes in sanatorium-resort activities helps to approach the individual treatment of a citizen’s disease or preventive measures aimed at reducing the incidence of the population in a sanatorium-resort area, simplify the functioning of health resorts and their provision of high-quality services for sanatorium treatment and rehabilitation. AIM. To determine the level of public awareness about sanatorium-resort organizations in the Republic of Belarus and to propose an algorithm for introducing innovative processes into their activities. MATERIALS AND METHODS. The survey method was used in the study. The research tool was a questionnaire. The representativeness of the sample was ensured by calculating the required number of respondents, taking into account the population of the regions of the Republic of Belarus (923 people) account the power of the study at the level (1 – β) = 80 %. A mobile application has been developed in the Visual Studio Code environment to improve the activities and optimize organizational processes in the health resort in order to raise public awareness, based on a study conducted in the health resorts of the republic to assess the quality of services provided for sanatorium treatment and wellness. RESULTS AND DISCUSSION. To identify the factors influencing the choice of a health resort by the population, cluster analysis, showed the closest correlation between the factors “doctors’ recommendations” and “medical services” influencing the choice of a health resort. The distribution of health resort awareness assessment in the regional context varied from 10.5 % (Grodno region) to 17.7 % (Minsk). The following are proposed: a system for informing the population and an algorithm for meeting the needs of the population in treatment and rehabilitation, the participation of information in sanatorium and resort activities. A selective assessment of the quality of spa treatment and wellness services in health resorts was carried out. A mobile application has been developed. CONCLUSION. The level of awareness of the population of the Republic of Belarus about the activities of sanatorium-resort organizations was assessed using a survey method — regional differences were identified. A model of the public information system and an algorithm for meeting the needs of the population and health improvement, the participation of information in sanatorium and resort activities are presented. A mobile application has been developed for sanatorium-resort organizations.

МЕХАНІЗМ ФОРМУВАННЯ КОМЕРЦІАЛІЗАЦІЇ ОБ’ЄКТІВ ІНТЕЛЕКТУАЛЬНОЇ ВЛАСНОСТІ: БЕЗПЕКОЗНАВЧІ КОНТЕКСТИ ОРГАНІЗАЦІЇ УПРАВЛІННЯ

In modern conditions of martial law, one the most important aspects of ensuring the effective functioning of business structures, as well as the formation of positive results its financial activity, is the existence of an effective security system for the commercialization of intellectual property objects, which will ensure business protection from threats. Protection is due to the ability of management bodies the business structures at the appropriate levels: to ensure sustainable economic development through the protection of intellectual property objects; to neutralize the negative impact of crisis phenomena on business structures; to form an adequate accounting system of financial flows and to strengthen the operational efficiency of control system in the process commercialization of intellectual property objects; ensure the implementation of work on the protection of the confidentiality of information constituting a commercial secret etc. Modern scientific research points to the fact that without a unified security system of business structures regarding the commercialization of intellectual property objects, it is impossible to find a way out of the crisis, stabilize the economic situation and create an effective mechanism for conducting business. The main components of the organizational and economic mechanism of commercialization of intellectual property objects at enterprises, which, in particular, include organizational processes; processes of technical and economic substantiation; processes of determining the market conformity of intellectual property objects to the needs of consumers; legal enforcement processes. Only the processes of determining the market suitability of intellectual property objects to the needs of consumers, that is, the processes of market research, are directly related to the process of commercialization. The other three components of the mechanism of commercialization of intellectual property objects are no less important, as they ensure the effective implementation of the actual process of commercialization or transfer. As the research results showed, the main influencing factors in the context of security science on the commercialization of intellectual property objects are: regulatory and legislative problem; the problem of valuation of intellectual property objects; personnel problem; the problem of organizational support for the commercialization of intellectual property objects. Therefore, the development of the organizational and economic mechanism of commercialization of intellectual property objects is a necessary and integral part of building a national innovation system aimed at increasing the competitiveness of the national economy and ensuring the transition to sustainable economic growth and strengthening of national security, including. Thus, the choice of the most acceptable method of commercialization should be justified from the point of view of the expected profit that it can bring to the owner of the rights in specific conditions.

Model Komunikasi Organisasi Pemberdayaan Kesejahteraan Keluarga (PKK) Dalam Mengimplementasikan Program Bank Sampah Duren

The organizational communication model functions as a tool to ensure that communication is on target in accordance with the objectives of the PKK RT 08 Kampung Padurenan organization, namely to advance the environment by facilitating the community in managing waste banks. This study aims to determine the Organizational Communication Model (PKK) in Implementing the Duren Waste Bank Program. The organizational communication model in this study uses the Stimulus-Response model and the Aristotle model with upward, downward and sideways communication directions. Flor's environmental communication theory is used to complement the organizational communication model. The research method used is descriptive qualitative. Data collection techniques include interviews, observations, documentation and literature studies. The results of this study indicate that the organizational communication model carried out by the PKK RT 08 organization in implementing the Duren Waste Bank was declared successful. This can be seen from a clear understanding of communication so that it can be ensured that all organizations involved understand what is being said. This Organizational Communication Process can also be declared unsuccessful due to the lack of active participation in communication from the head of the waste bank in each of his work program activities, so that members often feel that leaders can only give orders without giving examples.

The Ideal Impact of Transformational Leadership Behaviors and their Role in Enhancing the Innovation and Flexibility of Organizational Processes: An Exploratory Study

The Ideal Impact of Transformational Leadership Behaviors and their Role in Enhancing the Innovation and Flexibility of Organizational Processes: An Exploratory Study

Decision-making strategies for organizational processes

This research aims to explore decision-making strategies in organizational processes and their relevance in today's business environment, using a comprehensive methodology based on a review of the scientific literature. Different approaches and methodologies used for decision making are presented, such as data-driven decision making, multi-criteria decision making, collaborative decision making and decision making based on artificial intelligence and machine learning. In addition, recent applications of these strategies in various organizational contexts, such as manufacturing, logistics and supply chain, project management, and product innovation and development, are discussed.

Empowering sustainable workplaces: A perspective on employee well‐being in the light of the job demand resource model

AbstractAccentuated by unprecedented challenges, burnout has become a prominent concern affecting employee well‐being. The job demands resource (JD‐R) model suggests that job demands has the capacity to mitigate employee burnout. Nevertheless, there has been limited attention on the integration of the psychological and organisational processes contributing to such effect. This research aims to analyse the integrative role of psychological (i.e., employee self‐regulation) and organisational processes (such as the Human Resource Management system) in the JD‐R model to enhance well‐being in workplaces. Consistent with Sustainable Development Goal (SDG) 3 of the United Nations (‘healthy lives and well‐being’), the results of this research conducted in public sector hospitals suggest that job demands affect employee burnout through the mediation of employee coping (self‐regulation) strategies. Furthermore, the research enriches the existing literature by showing how employee self‐regulation and organisational Human Resource Management practices may alter the effect of job demands on burnout.

Implementing an artificial intelligence command centre in the NHS: a mixed-methods study.

Hospital 'command centres' use digital technologies to collect, analyse and present real-time information that may improve patient flow and patient safety. Bradford Royal Infirmary has trialled this approach and presents an opportunity to evaluate effectiveness to inform future adoption in the United Kingdom. To evaluate the impact of the Bradford Command Centre on patient care and organisational processes. A comparative mixed-methods study. Operational data from a study and control site were collected and analysed. The intervention was observed, and staff at both sites were interviewed. Analysis was grounded in a literature review and the results were synthesised to form conclusions about the intervention. The study site was Bradford Royal Infirmary, a large teaching hospital in the city of Bradford, United Kingdom. The control site was Huddersfield Royal Infirmary in the nearby city of Huddersfield. Thirty-six staff members were interviewed and/or observed. The implementation of a digitally enabled hospital command centre. Qualitative perspectives on hospital management. Quantitative metrics on patient flow, patient safety, data quality. Anonymised electronic health record data. Ethnographic observations including interviews with hospital staff. Cross-industry review including relevant literature and expert panel interviews. The Command Centre was implemented successfully and has improved staff confidence of better operational control. Unintended consequences included tensions between localised and centralised decision-making and variable confidence in the quality of data available. The Command Centre supported the hospital through the COVID-19 pandemic, but the direct impact of the Command Centre was difficult to measure as the pandemic forced all hospitals, including the study and control sites, to innovate rapidly. Late in the study we learnt that the control site had visited the study site and replicated some aspects of the command centre themselves; we were unable to explore this in detail. There was no significant difference between pre- and post-intervention periods for the quantitative outcome measures and no conclusive impact on patient flow and data quality. Staff and patients supported the command-centre approaches but patients expressed concern that individual needs might get lost to 'the system'. Qualitative evidence suggests the Command Centre implementation was successful, but it proved challenging to link quantitative evidence to specific technology interventions. Staff were positive about the benefits and emphasised that these came from the way they adapted to and used the new technology rather than the technology per se. The COVID-19 pandemic disrupted care patterns and forced rapid innovation which reduced our ability to compare study and control sites and data before, during and after the intervention. We plan to follow developments at Bradford and in command centres in the National Health Service in order to share learning. Our mixed-methods approach should be of interest to future studies attempting similar evaluation of complex digitally enabled whole-system changes. The study is registered as IRAS No.: 285933. This award was funded by the National Institute for Health and Care Research (NIHR) Health and Social Care Delivery Research programme (NIHR award ref: NIHR129483) and is published in full in Health and Social Care Delivery Research; Vol. 12, No. 41. See the NIHR Funding and Awards website for further award information.

Identifying bottlenecks in the medical equipment procurement process of central equipment procurement agency of government of India (GOI) and suggesting remedial measures

BackgroundProcurement of equipments is a time-consuming process with an invariably long lead time due to a long procurement procedure. Long lead time may sometimes result in the procurement of an old equipment and may affect the modernization drive of any healthcare organization. Especially in Govt hospitals, it is noted with concern that there is a long lead time in equipment procurement. MethodsThe study was conducted on procurement processes of 4 different hospitals of Public and Private Health sector. The study compared the timelines in different stages of the procurement process i.e. Acceptance of Necessity (AON) to Tender stage, Tender to Technical bid opening (TBO) stage, TBO to Final Bid opening (FBO) stage and FBO to Supply Order (SO) stage. ResultsThis study on the medical equipment procurement process of the Central Govt organisation highlights significant delays, particularly between TBO to FBO stage, compared to much shorter durations in state health services and private hospital. Time taken by Central Govt organisation is more as compared to other healthcare organisations and the findings are statistically significant with p value less than 0.05. ConclusionThe study identifies major bottlenecks, including technical evaluation and retendering due to non-compliance with technical requirements, and suggests that detailed technical specifications, vendor compliance matrix and pre bid meetings, can mitigate these issues. The study also recommends regular training for personnel involved in procurement, enhancing inherent financial powers of competent financial authorities (CFA) and speedy process of files by integrated financial advisors (IFA).

Aspects of application of digital solutions in primary health care

All over the world, with regard to digitalization in the provision of primary health care, issues of the principles of the cost-effective resource system for the provision of medical services covering all residents (any category of the population), ways to achieve other goals set for the health system at the territorial or regional level are being discussed. Depending on the main goals and principles set out in national legislation, including legislation in the field of health protection, approaches to achieving the Sustainable Development Goals and, accordingly, approaches to organizing the digitalization of medical care differ in different States. The issues of automating the processes of a medical organization and generating relevant information relate to the ways of using artificial intelligence to free up time for doctors, reduce the administrative burden on medical service providers. The level of digital medical literacy, combined with modern possibilities of remote interaction in the patient-medical worker format, can be decisive at the first stage of seeking medical help - with remote patient triage, which is an indispensable tool for determining both the need for assistance and the urgency of providing assistance. The experience of remote triage of patients by non-medical staff provided by the NHS Pathways clinical decision support system, used by the National Health Service of England, has freed up general practitioners (doctors and nurses) to provide other forms of medical care. In 2005, nurses and, to a lesser extent, general practitioners in England accounted for 100% of the staff handling telephone calls in the similar NHS Direct remote consultation system. The foreign experience of patient teletriage in our country will be limited by the legislation of the Russian Federation in the field of health protection, however, some existing restrictions, taking into account the assessment of risks to patients brought by innovative development, may be revised during the implementation of the «Program of experimental legal regime in the field of digital innovations in the field of medical activity, including the use of telemedicine technologies and technologies for collecting and processing information about the state of health and diagnoses of citizens», which will expire on 08/01/2026.

ACTUAL PROBLEMS OF DEVELOPING SAFE BEHAVIOR SKILLS IN CHILDREN OF THE SENIOR PRESCHOOL GROUP

In the article, the authors consider the problems that hinder the development of safe behavior skills of children of the senior preschool group. A literary review of the works of foreign and Kazakhstani teachers and scientists on the safe behavior of older preschool children is made. The definitions of “safety” and “safe behavior” are analyzed. The current state of work on the development of safe behavior skills in a preschool organization, at home, on the street is studied; the characteristic of behavioral reactions of senior preschool children is given; the normative legal documents, the State mandatory standard of preschool education and training of the Republic of Kazakhstan and the Standard curriculum of preschool education and training of the Republic of Kazakhstan in the educational direction “Formation of socio-emotional skills” are analyzed. The purpose of the study is to identify current problems that hinder the development of safe behavior skills in children of the senior preschool group. The authors analyzed the types of child safety (social, physical and psychological, information, transport, educational, environmental, medical, legal and others), which are currently debatable. Based on the analysis of psychological and pedagogical literature, the current problems of ensuring and threatening the safety of children at home, on the street, in a preschool organization are identified. The ways of solving the problems reflected in foreign and Kazakhstani studies on ensuring the safety of older preschool children are considered. In the perspective of our research, determining the effectiveness of “playful learning” in the development of safe behavior skills and its implementation in the educational process of a preschool organization.

The Influence Of Accounting On Fundraising In Civil Society Organizations: A Theoretical And Practical Approach

This article explores the influence of accounting on the fundraising process for civil society organizations (CSOs), emphasizing its strategic importance for financial sustainability. Through an in-depth analysis of literature and theoretical approaches, the study identifies the main challenges faced by CSOs in obtaining funding, including compliance with accounting standards, transparency in financial statements and communication of their social impacts. It highlights that robust accounting practices are essential for building funders' trust, boosting donations and maximizing efficiency in the use of resources. The article also examines emerging accounting strategies aimed at donors, who seek clear and reliable information on how their social investments are managed. We conclude that the application of improved accounting practices can significantly improve the credibility of CSOs, facilitating fundraising and building long-term partnerships. This research contributes to filling theoretical and practical gaps, providing guidelines for CSO managers and accountants seeking to strengthen their financial strategies and improve their relationships with donors and social investors

Effectiveness of Risk Management through Risk Maturity Measurement: A Study at PT Pelabuhan Indonesia

This research aims to evaluate the effectiveness of risk management at Pelindo post-merger and assess its risk management maturity level. Additionally, the study intends to offer relevant recommendations for the company in developing its risk management strategy and implementation. The research adopts a qualitative descriptive approach with a case study strategy, where the researcher analyzes an organization as a unit of analysis in a natural setting without manipulation. Data collection techniques include interviews with representatives from the Group Risk Management, Governance, and Compliance as the corporate-level risk managers. Document analysis includes textbooks, academic and professional journals, theses, articles, and company department reports. Data analysis follows the Miles and Huberman model. The research indicates that the maturity level of risk management at Pelindo post-merger has reached the good practice phase with a score of 2.94. This reflects a consistent application of risk management in accordance with industry standards, although its effectiveness varies. The organizational structure, framework, processes, and risk culture have begun to be implemented. Recommendations for improvement include strengthening the risk culture, enhancing the effectiveness of risk management functions, and aligning risk strategies with the ERM transformation plan for better effectiveness and compliance.

Unveiling mitochondria as central components driving cognitive decline in alzheimer's disease through cross-transcriptomic analysis of hippocampus and entorhinal cortex microarray datasets

Alzheimer's disease (AD) is a prevalent neurodegenerative disorder characterized by symptoms such as memory loss and impaired learning. This study conducted a cross-transcriptomic analysis of AD using existing microarray datasets from the hippocampus (HC) and entorhinal cortex (EC), comparing them with age-matched non-AD controls. Both of these brain regions are critical for learning and memory processing and are vulnerable areas that exhibit abnormalities in early AD. The cross-transcriptomic analysis identified 564 significantly differentially expressed genes in HC and 479 in EC. Among these, 151 genes were significantly differentially expressed in both tissues, with functions related to synaptic vesicle clustering, synaptic vesicle exocytosis/endocytosis, mitochondrial ATP synthesis, hydrogen ion transmembrane transport, and structural constituent of cytoskeleton, suggesting a potential association between cognitive decline in AD, synaptic vesicle dynamics, dysregulation of cytoskeleton organization, and mitochondrial dysfunction. Further gene ontology analysis specific to the HC revealed the gene ontology enrichment in aerobic respiration, synaptic vesicle cycle, and oxidative phosphorylation. The enrichment analysis in CA1 of HC revealed differentiation in gene expression related to mitochondrial membrane functions involved in bioenergetics, mitochondrial electron transport, and biological processes associated with microtubule-based process, while analysis in the EC region showed enrichment in synaptic vesicle dynamics which is associated with neurotransmitter release and the regulation of postsynaptic membrane potential and synaptic transmission of GABAergic and glutamatergic synapse. Protein-protein interaction analysis highlighted central hub proteins predominantly expressed in mitochondria, involved in regulation of oxidative stress and ATP synthesis. These hub proteins interact not only within the mitochondria but also with proteins in the vesicular membrane and neuronal cytoskeleton, indicating a central role of mitochondria. This finding underscores the association between clinical symptoms and mitochondrial dysregulation of synaptic vesicle dynamics, cytoskeleton organization, and mitochondrial processes in both the HC and EC of AD. Therefore, targeting these dysregulated pathways could provide promising therapeutic targets aimed at cognitive decline and memory impairment in early AD stages.

Engagement as a mechanism of action in collaborative learning health systems

AbstractOngoing experience and emerging evidence suggest that Collaborative Learning Health Systems (CLHSs) are a promising approach to transforming population outcomes and organizational care processes. As implied in their name, this type of Learning Health System both promotes and relies upon collaboration to achieve its aims. However, to realize the promise of the Collaborative Learning Health System, a better understanding of engagement as a catalyst for collaboration is necessary. In this commentary, we elaborate the phenomenon of engagement. We define engagement in the context of CLHSs, consider dimensions of engagement, and further explore the role of engagement as a catalyst of network functioning. We conclude by offering an agenda for research and practice intended to develop an understanding of engagement so as to further advance the theory and practice of CLHS efforts and ultimately promote the uptake of the CLHS model.

Bitter Sweet Symphony? Insights into the discrepancy between managers and organizations towards ESG

The aim of this paper is to explore whether any discrepancy between individuals' cultural understanding and perceptions concerning ESG and the organizational cultural posture towards ESG is likely to arise, and what individual's characteris-tics may influence it. The study relies on Habermas' theory of Communicative Action, mobilizing the conceptualizations of anomie, to analyze data gathered through a survey answered by 136 Italian managers acting in highly ESG-exposed industries. Our results give evidence of the existence of ESG orientation discrepan-cy and suggest that certain individuals' characteristics such as age, job grade, and tenure influence its magnitude. The study contributes to ESG literature offering empirical ground for crucial yet overlooked issues relating to the role of individuals in ESG organizational processes change. Also, it has relevant implications for both companies and policymakers, pushing reflections on the need to avoid discrepan-cies toward more effective ESG practices.

Effects of artificial intelligence on financial reporting accuracy

Intelligence (AI) has emerged as a transformative force in modern financial reporting, promising to revolutionize accuracy and efficiency across various industries. This study delves into the effects of AI on financial reporting accuracy, addressing critical questions surrounding its implementation, challenges, and best practices. Through a comprehensive investigation, the research aims to provide valuable insights to guide organizations in leveraging AI effectively while maintaining the integrity of their financial reporting practices. The main objective of this study is to explore the effects of artificial intelligence on the accuracy of financial reporting, examining both the benefits and challenges associated with its integration into organizational processes. Specific Objectives; To analyze how various AI technologies influence the accuracy of financial data and reporting in organizations, to explore the challenges and limitations faced by organizations when integrating AI into their financial reporting systems, to assess the importance of human oversight in ensuring the accuracy of AI-generated financial reports, to develop best practices for organizations to enhance the accuracy of financial reporting when using AI technologies. This study employed a mixed-methods approach, combining qualitative and quantitative data collection techniques to comprehensively explore the effects of AI on financial reporting accuracy. Quantitative data was gathered through surveys distributed to accountants, finance professionals, auditors, and personnel from manufacturing and tourism sectors across various industries. The surveys focused on assessing perceptions of AI's impact on financial reporting accuracy and included Likert-scale questions to gauge agreement levels. Qualitative data was obtained through in-depth interviews with selected participants to gain deeper insights into their experiences and perspectives regarding AI technologies in financial reporting. Thematic analysis was applied to interview transcripts to identify recurring themes and patterns related to AI's effects on accuracy. Participants were informed about the study's purpose and their rights, including confidentiality and anonymity. Informed consent was obtained prior to data collection, ensuring ethical standards were adhered to throughout the research process. Survey responses indicated a generally positive perception of AI's impact on financial reporting accuracy, with a majority of respondents acknowledging improvements in efficiency and error reduction. However, challenges such as data security concerns and the need for skilled personnel were highlighted as significant barriers to AI integration. Human oversight emerged as a crucial factor in validating AI-generated outputs, emphasizing the complementary role of human judgment alongside technological advancements. The findings underscored AI's potential to enhance financial reporting accuracy through advanced data analytics and automation. Key recommendations include investing in comprehensive training programs for staff, integrating AI with human expertise, implementing robust data governance frameworks, conducting regular audits of AI systems, and engaging stakeholders throughout the integration process. In conclusion, this study provided valuable insights into how AI technologies can improve the accuracy of financial reporting while addressing challenges and emphasizing the importance of human oversight. By adopting recommended best practices, organizations can maximize the benefits of AI in financial reporting, paving the way for more reliable and informed decision-making in the digital age. This research contributes to the growing body of knowledge on AI's impact on financial practices, offering practical recommendations for organizations aiming to leverage technology effectively in their financial reporting processes.

Knowledge Workers and the Rise of Artificial Intelligence: Navigating New Challenges

This exploratory study examines the evolving role of knowledge workers in the age of artificial intelligence (AI), focusing on the challenges and opportunities AI presents for productivity, creativity, and organizational processes. Through a comprehensive literature review, the study explores how AI technologies, particularly generative AI, influence knowledge work by automating routine tasks and enabling higher-level cognitive activities. The findings emphasize the need for knowledge workers to develop new skills to collaborate with AI systems, while organizations must adopt strategies that balance automation with human oversight. The study identifies future research directions, including empirical investigations into the integration of AI into knowledge workflows, the impact on creativity, and the ethical considerations of AI in decision-making processes. The conclusions underscore the importance of continuous learning and adaptation as knowledge workers and organizations navigate the rapidly evolving technological landscape.

Evolution of the Human Brain and the Myth of its Ten-Percent Use

The human brain is a complex organ that controls nearly every function of the human body. As science believes, humans evolved from apes but over time, humans achieved domain specification and maturation in the nervous system due to which they gained sensory, language, and other social cognition functions, called higher-level cognitive functions. Neurogenesis, or brain development, is an organized process that starts from the early weeks of pregnancy to early childhood. During development, brain parts connect to each other directly and indirectly to process information. As the brain is a mysterious organ so many theories and myths are linked to its development and its use. A widespread misconception, a claim, is that most people use only about 10 % of their potential brain power. But there is no room for this myth because we have now mapped almost every region of the brain. Furthermore, PET scans and fMRI clearly show that almost all parts of the brain are connected to each other and all parts are functionally active. And if the parts of the brain are unnecessary and unused, then they must be removed or disappear, according to the rule of the theory of evolution. Now it is the time to put the myth to rest even though it has survived for a whole century.

KAṬHINA ROBE OFFERING FESTIVAL OF THE SOUTHERN BUDDHISM MONKS COMMUNITY IN THUA THIEN - HUE PROVINCE

Kathina Robe Offering Festival is the traditional and biggest festival of the year of Southern Buddhism in Vietnam in particular and Buddhism countries in the world in general. This festival has existed since the time of Buddha Shakyamuni and to be maintained until today. Every year, during the period from the 15th day of the 9th lunar month to the 15th day of the 10th lunar month, at a temple or a place in accordance with Buddhism law, monks and nuns of Theravada Buddhism will hold a Kaṭhina Robe offering festival. The meaning of the festival is to mark the three-month period of retreat and diligent practice of the monks, the robe will be offered to the elders or those who meet the requirements. In Thua Thien - Hue province, the Southern Buddhism community often organizes the Kaṭhina robe offering festival for seven days at seven different pagodas (the remaining three pagodas are newly established and do not have the conditions to organize). This festival has become a cultural feature bearing the mark of the Southern Buddhism monks here, at the same time it is also a place for Buddhists of all walks of life at home and abroad to have the opportunity to participate and do good deeds. This article will clarify the origin, organization process and significance of the Kaṭhina Robe Offering Festival, especially emphasizing some changes in this festival of Southern Buddhism in Thua Thien - Hue province

Bibliometric Analysis of Accounting Literature on Artificial Intelligence (AI) Adoption in Organizational Functions

Artificial intelligence (AI) is a powerful technology with a high potentiality of transformative drive from traditional analog to digitalized organizational seamless decision processes efficiently and effectively. AI is an emerging area in organizational decision-making with limited number of studies across the globe. However, AI is now gaining considerable attention from the researcher, both at the local and international level. This study aims at providing a systematic review and biometric analysis on AI adoption in organizational functions using Google Scholar databases as the source of data. The study employs the steps of Prepare Reporting Items for Systematic Literature Review and Meta-Analysis Techniques PRISMA (2020) and bibliometric analysis techniques using VOS-View as a tool for analysis of publications performance over time with a view to determining the most influential articles, publication productivity, and direction of studies on AI Adoption in organizational functions for a period of ten years from 2015 to 2024. The analysis reveals that articles published in 2016 by Sage Journal recorded the highest citation of 2707, followed by MDPI Journal with total citations of 1922 in 2021, while Elsevier presents the lowest citation of 87 citations over the period of 10 years in the database used. These articles were written on more than 20 areas of application of AI in organizational functions.