Theoretical Framework Research Articles

Bridging the ‘Concept–Product’ gap in new product development: Emerging insights from the application of artificial intelligence in FinTech SMEs

Building on the literature on the concept-product gap in new product development, we examine how FinTech SMEs are developing Artificial Intelligence (AI)-based innovations and which organisational or project factors best contribute to the acceleration of AI innovation. The empirical evidence collected from interviews with key stakeholders, practitioners’ forums, and public company documents yields two distinct approaches that differ in their potential for accelerating innovation and reducing the concept-product gap. From a contingency perspective, these two approaches are expanded into four distinct development process configurations, contingent on the business development stage, reliance on 3rd party platforms, availability of high volumes of data, investment level, organisational agility, and level of novelty. The resulting process typology could be used as a diagnostic tool for FinTech SMEs interested in effectively leveraging AI innovation. Using contingency theory, we further develop these insights into a new theoretical framework to explain how AI innovation development unfolds in FinTech SMEs and the rationale for different implementations. Our new process typology and theoretical model can help researchers investigate the mechanisms underlying technological innovation processes. We further identify the specific reasons why the potential of AI for creating new services and disrupting incumbents via digital startups has not been fully realised even in contexts with significant investment and support from public and private business development programmes. This field is still rapidly evolving, and thus, new areas for future research are also highlighted.

The Impact of E-Learning on Learnlng Out Comes at the Jordanian Universities

Objective: The study aims to determine the impact of e-learning on learning outcomes in the Jordanian universities, and the differences in the level of e-learning impact on learning outcomes in light of gender, specialization, years of experience, and academic rank. Theoretical Framework: this study focus on the impact of e-learning on learning outcomes at the Jordanian universities. Method: The study used analytical descriptive design by using a survey to achieve the study objectives, The study population consisted of all faculty members in Jordanian universities. The study sample consisted of (113) faculty members who were selected by random sampling.). Results and Discussion: The study revealed statistically significant differences in the impact of e-learning on learning outcomes at the Jordanian universities due to specialization, in favor of humanities; due to years of experience, in favor of less than 10 years; due to academic rank, in favor of associate professor; while there was no statistically significant difference in light of gender. Research Implications: it attempts to provide a more thorough picture about the situation of e-learning in Jordanian universities and how it may help university administrations develop their technological infrastructure to help faculty members capitalize the various advantages of e-learning as an effective tool for presenting learning materials. platforms. Originality/Value: It also hoped that the results of this study may motivate administrators in Jordanian public and private universities to develop their own learning

Using Financial Statements Analysis as a Tool on Identifying the Solvency of SMES And Its Relation with Forensic Accounting; Evidence from Albania

Objective: The study aims to determine the impact of e-learning on learning outcomes in the Jordanian Objective: Accounting professionals who are directly responsible for the preparation of the reports must use the principles and techniques of Forensic Accounting which help them to investigate legitimate financial activity and conduct due diligence reviews to properly assess the activity of economic entities. This paper identifies the importance of financial statement analysis tools and techniques in this process, being identified as Fraud Indicators of financial statements indicators. Theoretical Framework: Business development plays a vital role in economic development, so the effective and efficient management of activities carried out by businesses is to a great importance. But their identification in financial report is also object of fraud activities, a phenomen, which is turning into a headline of the day, especially for developing countries and also in Albania. Method: In the study are been taken into consideration the financial statement of 70 SMEs that carry out commercial activity and that through financial statements reports it was studied how “red flags” can be identified in financial reporting indicators to further investigate whether fraud conditions are met or not. The paper tests the relationship between two important indicators for every economic entity, which are liquidity and profitability as the most studied indicators. Results and Discussion: Data analysis showed that there was a significant statistical relationship between liquidity and performance indicators, which serve as a starting point for going into further use of technical forensic accounting techniques by professionals. Originality/Value: This study contributes to the literature with an empirical study on techniques and principles of Forensic Accounting and Financial Statements Analysis. Solvency analysis helps us to identify those transactions for which accounting professionals and not only should focus to further deepen the investigations based on the techniques and principles of forensic accounting. Based on the findings of this study as well as those of other researchers, we recommend to professionals that the use of financial statement analysis instruments in the investigation process is a key factor.

The Myths of Romantic Love and Violence in Courtship

Objective: The objective is to analyze the relationship between the myths of romantic love and intimate partner violence, to identify the predictive factors. Theoretical Framework: Partner violence has its beginnings in dating; through obvious or invisible behaviors due to their normalization. In Mexico, 70.1% of women aged 15 years and older have experienced at least one situation of violence throughout their lives (INEGI, 2022). On the other hand, the myths of romantic love are a set of socially supported beliefs with sexist ideals that can be a direct source of information to know if it is related to violence in the couple. Method: The proposed research is quantitative, non-experimental and correlational. The instruments used were: Boyfriend Violence Questionnaire by Rodríguez-Franco et al., (2010) and the Romantic Love Myths Scale by Bonilla and Rivas (2020). 200 people (65 men and 135 women) adolescents in the age range of 16 to 23 years participated. Results and Discussion: Significant relationships (p<.05) were found between the myths of distorted love and dating violence, since actions that cause harm to the subject are minimized. Distorted myths are related to humiliation, sexual violence, physical coercion, gender violence, emotional and instrumental punishment in the relationship. Implications of the research: The findings contribute to the understanding of emotional health in couple relationships, as well as the psychosocial dynamics between beliefs and practices of violence in relationships. Originality/Value: This study contributes to the understanding of violence and the role of myths of romantic love in couple relationships in the context of southeastern Mexico.

The ritual artistic presence of the Marionette actor

The research dealt with the ritual artistic presence of the marionette actor, relying on a series of formation principles in scenic construction, in addition to its reliance on the transformation of the actor’s physical and psychological capabilities as a product of the philosophical awareness of the era. The actor acquires them and thus resembles the absent other and gives him a spirit that makes him an active presence, then transforms him into an object. (Marionette) with a mass that is organized and harmonious in its composition and formation. Therefore, the research was founded on four chapters. The first (methodological framework) contained the research problem, which was defined by the following question (What is the ritualistic artistic presence of the marionette actor in the firewood ritual show?), and the goal of the research is (to identify the ritualistic artistic presence of the marionette actor in light of technical harmony). The second (theoretical framework) included two sections, the first dealing with (presence in philosophical opinions), and the second (the ritual artistic presence of the marionette actor in theatrical experiences). The third chapter included the research procedures, and the fourth chapter included the results and conclusions that confirmed the effectiveness of the actor’s ritual presence through technology. A performance revealed by the show's actor, in which the process of transformation between self and other went through several stages that formed a tangible and influential ritual reality.

Meta Analysis of The Relationship Between Corporate Social Responsibility and Tax Aggressiveness

Objective: The objective of this study is to investigate the relationship between corporate social responsibility and tax aggressiveness, with the aim of looking at the firmness of the relationship. Theoretical Framework: This study aims to examine the strength and reliability of the connection between corporate social responsibility (CSR) and aggressive tax dodging actions through the utilization of a meta-analysis methodology. Method: The quantitative method used is a meta-analysis approach of 61 studies and 228 observations. Results and Discussion: The results of this study found a firm relationship between corporate social responsibility and tax aggressiveness. Through a meta-analysis, the results of the negative relationship between CSR and tax agressiveness were obtained. The next result was to confirm that the heterogeneity of previous research results related to CSR, and tax agresiveness was due to the diversity of CSR measurement strategies and characteristics of the state legal system. Research Implications: This research has provided input into the fields of accounting and taxation by giving confidence in the relationship between aggressive tax behavior and the existence of disclosures of social responsibility Originality/Value: This research is one of several studies using a meta-analysis approach. Different from other topics raised using this approach, in this research, the emphasis of the study is on the disclosure of CSR, which is correlated with the degree of the tendency of aggressive tax behavior or activities. The study also uses moderators that have not been used in previous meta-analysis studies, namely state law characteristics.

Integrated transcriptomic and immunological profiling reveals new diagnostic and prognostic models for cutaneous melanoma

The mortality rate associated with cutaneous melanoma (SKCM) remains alarmingly high, highlighting the urgent need for a deeper understanding of its molecular underpinnings. In our study, we leveraged bulk transcriptome sequencing data from the SKCM cohort available in public databases such as TCGA and GEO. We utilized distinct datasets for training and validation purposes and also incorporated mutation and clinical data from TCGA, along with single-cell sequencing data from GEO. Through dimensionality reduction, we annotated cell subtypes within the single-cell data and analyzed the expression of tumor-related pathways across these subtypes. We identified differentially expressed genes (DEGs) in the training set, which were further refined using the Least Absolute Shrinkage and Selection Operator (LASSO) machine learning algorithm, employing tenfold cross-validation. This enabled the construction of a prognostic model, whose diagnostic efficacy we subsequently validated. We conducted Gene Ontology (GO) and Kyoto Encyclopedia of Genes and Genomes (KEGG) analyses on the DEGs, and performed immunological profiling on two risk groups to elucidate the relationship between model genes and the immune responses relevant to SKCM diagnosis, treatment, and prognosis. We also knocked down the GMR6 expression level in the melanoma cells and verified its effect on cancer through multiple experiments. The results indicate that the GMR6 gene plays a role in promoting the proliferation, invasion, and migration of cancer cells in human melanoma. Our findings offer novel insights and a theoretical framework that could enhance prognosis, treatment, and drug development strategies for SKCM, potentially leading to more precise therapeutic interventions.

Accepting youth terminology in China

ABSTRACT Youth terminology, largely invented and spawned by social networks spanning the ages of adolescence to young adulthood, embodies a connotative reality that, at times, extends well beyond the conventional use of the language. This study investigates the acceptance degree of youth terms across different age groups in China. It adopts language ideology as the theoretical framework and combines it with Bronislaw Malinowski’s language value. The researcher gets responses (N = 226) among people aged from 10 to 70 with a high level of acceptance towards youth terminology in Chinese society generally. It reveals that the underlying language ideology, alongside the specific meanings or concepts emblematic of such ideology, significantly influences acceptance levels. Notably, individuals between 40 and 70 years preferred terms imbued with positive connotations that resonate with their life experiences. Youth are more concentrated on whether terms can help them express themselves effectively and effortlessly, as they coined youth terms.

The Impact of Foreign Direct Investment on Economic Growth in Jordan: A Study of the Period 1978-2021

Objective: This paper aims to measure the impact of foreign direct investment on economic growth in Jordan during the period (1978-2021), based on a set of standard tests that will help clarify the relation between the variables of the study. Theoretical Framework: This paper proposes to examine the benefits of an open market economy based on trade and investment liberalization. The focus will be on factors that attract foreign direct investment, such as improving GDP, infrastructure, and political stability. These factors significantly impact employment rates, technology transfer, export development, and balance of payments. Method: The study used Eviews-9 to estimate a suitable linear model. A unit root test using ADF methodology indicated stationary variables at I(0) level. The Johansen methodology was used to perform a joint integration test, which showed that the two variables were complementary according to the Trace Test and Maximum Eigenvalue. Results and Discussion: After estimating the results of the equation using the Ordinary Least Squares regression (OLS), the results indicate that if the percentage of foreign direct investment increases by 1%, the GDP increases by 0.05%. All transactions are statistically significant at a level less than (0.01). R2 also indicates that FDI explains 18% of changes in GDP. Research Implications: Foreign direct investment is crucial for developing countries like Jordan, as it helps increase cash flows. Jordan strives to create favorable laws to attract more investments. Originality/Value: The study compared Jordan's case with previous studies and found similarities and differences. Jordan's political, security, and geographical situation, along with continuous development of investment-related legislation, made it more fortunate than others.

Role of influencer–follower congruence in influencing followers’ food choices and brand advocacy: mediating role of perceived trust

PurposeThis study attempts to encapsulate the idea of influencer marketing in the food sector and the vital role played by food influencers in shaping the dietary preferences, tastes and decisions of their social media followers and turning them into brand advocates.Design/methodology/approachAn online survey of 383 social media users, utilizing a self-administered questionnaire, was undertaken to validate the proposed research design. The partial least squares structural equation modeling (PLS-SEM) methodology was used to analyze the data and test the relationships between the constructs.FindingsThe results confirm the validity and reliability of the research model. The research revealed the positive influence of influencer–follower demographics and attitude congruence on followers’ food choices, which in turn leads to followers’ delight and significantly impacts their brand advocacy. It also depicts how followers’ perceived trust in an influencer mediates the relationship between their similarity with the influencers, their food choices and brand advocacy.Originality/valueThe study proposes a new theoretical framework and empirically tests the effectiveness of influencer marketing in influencing social media users’ food choice behavior and brand advocacy through the medium of followers’ congruence with social media influencers. The findings offer noteworthy theoretical and managerial implications for academicians as well as marketing practitioners.

Maximizing Organizational Performance: The Synergy of AI and BI

Objective: This paper focuses on ways artificial intelligence and business intelligence technologies can be utilized to improve the efficiency of an organization, this paper aims to propose a framework for organizational use to leverage AI and its performance in organizations. Theoretical Framework: In this topic, the author proposes a framework for integrating AI and BI, which includes the following components: data collection and statistical analysis, machine learning algorithms, visualization, and integration with BI systems. Method: This study will employ a statistical methodology called multiple regression, the analysis helps to examine the relationship between a dependent variable (organizational performance) and multiple independent variables (extent of BI integration, extent of AI integration, and AI and BI integration). Results and Discussion: Combining AI and BI in business processes improves decision-making, increases efficiency, and enhances customer experiences. AI automates complex processes, detects patterns, and predicts based on vast data, enhancing BI systems. AI-powered BI systems give businesses a competitive edge by improving decision-making, performance, and customer engagement. Integrating AI and BI leads to improved organizational performance. Research Implications: This paper stresses the significance of evaluating organizational structure before implementing AI-based systems. It guides infrastructure requirements for successful AI implementation in business, emphasizing security implications when making decisions based on AI-generated data. Originality/Value: Integrating AI and BI can lead to faster and more efficient business processes, resulting in higher performance. AI technology can revolutionize decision-making across industries, including business. Practical recommendations are available on how to use AI to improve decision-making in organizations.

Role of Human Capital as A Driver For Sustainable Economic Growth in Western Balkan Countries

Objective: The objective of this study is to investigate the impact of years of education and life expectancy on the economic development of the Western Balkan Countries (Southeast Europe). Theoretical Framework: This study considers the impact of exogenous and endogenous theories of economic growth, with a particular focus on the role of human capital (human resources) in driving economic development. Method: We have proposed a panel data regression methodology in which the dependent variable is the GDP per capita. The countries analyzed are covered from 2012 to 2021 and the total number of observations in the panel is 50. This study used secondary data from the WorldBank databases. Findings: The results reveal a positive correlation between the Education Index and Labor Force Participation, while the Gross Enrollment Rate in Tertiary School and Life Expectancy show a negative correlation. Research Implications: The demographic, economic, and educational conditions in the Western Balkan countries required immediate action by policymakers to avoid a situation that cannot be sustained over the medium or long term. The governments of these nations must take action to shift the focus of higher education to a more qualitative approach.

Promoting Sustainability in Manufacturing Companies in Coahuila, Mexico: Integrating Sustainable Practices Into Organizational Culture

Objective: The objective is to obtain the validity of the relationships between the four factors of Denison's model: involvement, consistency, adaptability, and mission, and their impact on sustainability. Theoretical Framework: This article explores the competitive role of organizational culture in sustainability in the northern state of Mexico, characterized by manufacturing processes in which waste, energy, and water manifested as significant components of the region and the country. Method: The data were collected with the application of the standardized questionnaire called Denison Organizational Culture Survey and its impact on the sustainability indicators of the Global Reporting Initiative, applying a structural equation model based on SmartPLS 4. 0. Research Implications: The best results obtained in companies where external focus prevails, with stability and flexibility, that is, with an organizational culture where mission and adaptability are pillars. Originality/Value: The conclusions highlight contributions to the academic and business environment, applying a model that makes visible aspects challenging to assimilate in management due to the intangibility of the organizational culture.

An Empirical Study on the Turnover Intention among the SME Service Sectors Employees in Beijing, China: A Theory of Planned Behaviour Approach

This empirical study investigates the turnover intention among employees in the SME service sector in Beijing, China, using the Theory of Planned Behavior (TPB) as a theoretical framework. The research aims to understand the key psychological and social factors influencing employees' intentions to leave their current positions. Data were collected through a structured questionnaire administered to 400 employees across various SMEs in Beijing's service industry. The questionnaire measured attitudes towards turnover, subjective norms, perceived behavioral control, and turnover intention. The findings indicate that all three components of TPB significantly predict turnover intention. Attitudes towards turnover, shaped by job satisfaction and perceived job alternatives, emerged as the strongest predictor. Subjective norms, influenced by peer and family expectations, also play a critical role in shaping turnover intentions. Perceived behavioral control, which includes employees' confidence in securing new employment and perceived ease of leaving their current job, further contributes to the prediction model. The study highlights the importance of addressing both individual and contextual factors in managing turnover intentions. For SME managers, fostering a supportive work environment and enhancing job satisfaction can mitigate turnover risks. Moreover, understanding the influence of external social pressures and enhancing employees' perceived control over their career decisions can provide additional strategies to retain talent. This research contributes to the limited literature on employee turnover in China's SME service sector and offers practical insights for improving employee retention strategies. Future studies could explore longitudinal data to understand the dynamics of turnover intention over time and examine the role of additional variables such as organizational commitment and job stress.

Boko Haram-Induced Forced Migration: Implications for Social and Economic Development in the Lake Chad Basin

In Africa, and notably the Lake Chad Basin (LCB), Boko Haram is a major threat to human security. The region, which spans 427,500 km2 and contains large ungoverned areas, is made up of Nigeria, Cameroon, Chad, and Niger. Boko Haram has been responsible for several attacks in Northeast Nigeria since 2003 and is also the leading cause of forced migration in the Lake Chad Basin. In northeastern Nigeria and other LCB countries, this insurgency has caused widespread migration and increased the humanitarian crisis, socio-economic, and environmental consequences. This research aims to examine the developmental challenges emerging from Boko Haram-induced forced displacement in the LCB. Empirical evidence suggests that the Lake Chad Basin countries’ governments have failed to contain this group's aggression. However, there are still gaps in the literature regarding how this insurgency has affected social and economic lives of displaced people in the region. The study utilized a case study design, documentary method of data collection, and content analysis as the analytical technique. The study applies the Human Security Theory and Regional Security Complex Theory (RSCT) as the theoretical framework. Ultimately, the findings of this study revealed that forced migration severs social ties, leading to economic, social, and psychological impacts, including family separation and loss, with families often split up abruptly due to attacks and evacuation. In Addition, negative economic impacts disproportionately affect impoverished individuals, exacerbating chronic poverty and hindering their ability to escape poverty due to price volatility and wage declines. It was recommended that the governments of Lake Chad Basin countries should develop and implement policies that support the economic integration of refugees and displaced individuals, including measures to facilitate access to employment and promoting self-reliance and resilience. They should also foster initiatives that strengthen social ties and networks among displaced populations to facilitate integration into host communities and mitigate the negative impacts of social disconnection.

The Aesthetics of Timurid and Safavid Miniatures

This research studies the aesthetics of Timurid and Safavid miniatures in a comparative manner. The first chapter deals with the research problem, its importance, and defining the most important terms used in it. The research problem included the topic of the aesthetics of Timurid and Safavid miniatures in the drawings of both eras through the artistic works produced by Islamic painting schools, where each school has characteristics that distinguished it from the other. The research problem was overcome through the following question: How did the Muslim artist achieve the miniatures aesthetics in manuscripts for both eras?The II chapter, the theoretical framework, includes four sections: the first on the aesthetics of Islamic art, the second on the art of Islamic miniatures, the third on the most important artistic features of painting (the Timurid era), and the fourth of the (Safavid) era. The third chapter included the research procedures, and the fourth chapter included the results and conclusions.The functional treatment of the concept of space designated for Islamic miniatures came according to a fruitful and sincere artistic and functional emotional approach within the relationships of creation that give it a spiritual feeling due to what the elements of construction have of multiple intellectual meanings and connotations, such as transferring the stories and events that were prevalent at that time, to documenting the style of Islamic architecture and the type of clothing worn by Muslims, the moral and social values that appeared through the interpretation of the movements of people in the Islamic miniature, as came in most of the sample models.

Female Sports Journalists: The More Things Change, the More They Stay the Same

This article aims to explore the experiences of female sports journalists in Sweden from a gender perspective. The theoretical framework is inspired by Yvonne Hirdman’s understanding of gender in a binary system and R. W. Connell’s definition of hegemonic masculinity. Data consist of 10 semi-structured interviews with the most prominent female sports journalists in Sweden. The sports journalists in this study express that there has been a change in the media industry, resulting in a better understanding of women’s working conditions within the industry. Even so, the work is still grounded in a culture signified by hegemonic masculinity, where women need to find their own strategies to build a successful career, handle harassment, and cope with other gender-related challenges.

A critical review of the reporting of reflexive thematic analysis in Health Promotion International.

Using the concept of methodological congruence-where the different elements of a study 'fit' together-we explore both problematic and good practice in (reflexive) thematic analysis (TA) as reported in Health Promotion International (HPI). Aligning with the importance we place on 'owning your perspectives' we situate this exploration in relation to our understanding of the variation in approaches to TA and qualitative research more broadly. This contextualization is necessary for highlighting why we judge practices to be in/congruent, and to facilitate more knowing congruence in future research. We critically reviewed a 'sample' of 31 papers published in HPI between 2010 and 2023 citing Braun and Clarke as reference for TA. We overview a range of problematic and good features of the use of TA in HPI, before focusing on two domains that seemed to present key challenges: theory and themes. Methodological incongruence can occur when postpositivist values and practices unwittingly creep into ostensibly non-positivist TA; we encourage thoughtfully and what we term 'knowing' consideration of theory, and quality practices and criteria. Methodological incongruence can also occur through mismatched conceptualizations of themes-notably, the use of 'topic summaries' as themes for reflexive TA (and fragmented thematic structures with 'thin' themes). We provide examples from the reviewed papers to demonstrate good practice in researcher reflexivity, articulation of theoretical and methodological frameworks and congruent themes. However, mindful of power dynamics, we only discuss problematic practice in general terms, to protect author anonymity. To facilitate thoughtful, quality TA-of all kinds-we provide eight pointers for researchers (and reviewers) to guide quality practice, and facilitate the use of concepts, procedures and criteria that promote knowing methodological congruence.

Barriers and enablers to exercise in kidney transplant recipients: Systematic review of qualitative studies.

Exercise has the potential to reduce the susceptibility to comorbidity and cardiovascular disease in kidney transplant recipients. However, kidney transplant recipients report lower levels of exercise compared to the general population, prompting an investigation into the barriers and enablers to exercise in this transplant cohort. This systematic review aimed to explore and map the barriers and enablers to exercise in kidney transplant recipients. Seven electronic databases were systematically searched. Themes were synthesised and then deductively categorised using the Theoretical Domains Framework. Eleven studies were included in the review. Commonly reported barriers to exercise were lack of exercise guidance (n = 9 studies), physical limitations (n = 5 studies) and a fear of harming the kidney (n = 7 studies). Enablers were a desire to return to normality (n = 5 studies), physical and mental benefits (n = 3 studies), goal setting and tracking improvements (n = 3 studies). At the local level, barriers identified by kidney transplant recipients were a lack of knowledge, fear of injuring the kidney, bad weather and physical limitations. Perceived enablers were already living an active lifestyle, mental benefits, exercise preferences and social support. Key findings of this research were an increased demand for specific/explicit exercise information regarding type and intensity, and personalised guidance and support for kidney transplant recipients after transplantation. These findings can be used to inform the development of exercise resources and interventions for kidney transplant recipients and their health care professionals within the local community and at a greater level.

QED corrections to the correlated relativistic energy: One-photon processes.

This work is a collection of initial calculations and formal considerations within the Salpeter-Sucher exact equal-time relativistic quantum electrodynamics framework. The calculations are carried out as preparation for the computation of pair, retardation, and radiative corrections to the relativistic energy of correlated two-spin-1/2-fermion systems. In this work, particular attention is paid to the retardation and the "one-loop" self-energy corrections, which are known to be among the largest corrections to the correlated relativistic energy. The theoretical development is supplemented with identifying formal connections to the non-relativistic quantum electrodynamics framework, which is based on a correlated but non-relativistic reference, as well as to the "1/Z approach," which is built on a relativistic but independent-particle zeroth order. The two complementary directions currently provide the theoretical framework for light atomic-molecular precision spectroscopy and heavy-atom phenomena. The present theoretical efforts pave the way for relativistic QED corrections to (explicitly) correlated relativistic computations.