The paper examined the influence of internal control systems on financial performance of Nigeria’s construction firms. It utilized ridge regression to analyze data from a self-administered questionnaire administered to 305 employees at a company. Internal control had a strong positive impact on financial performance, as evidenced by an R2 of 82.92 percent. In the majority of cases, internal control had positive and statistically significant effects and correlations with financial performance. The positive effects of the control environment and risk assessment were statistically insignificant. It suggests upgrading the control system; the control system must be present and functional.

This research explores the impact of social capital on the adoption of digital applications within Micro, Small, and Medium Enterprises (MSMEs). In the current competitive environment, embracing digitalization is essential for improving the competitiveness of MSMEs; however, challenges such as weak social networks can impede technology uptake. Utilizing a quantitative approach, the study distributed questionnaires to 160 MSME participants, with data analysed through path analysis using SmartPLS. The findings indicate that social capital—which includes relationships, networks, and trust among business stakeholders—plays a critical role in facilitating access to and adoption of digital applications. Results suggest that MSMEs with strong social networks are more adept at integrating digital technologies, fostering innovation, and improving overall business performance. The study recommends initiatives to enhance collaboration and strengthen social networks among MSMEs to support their digitalization efforts. Ultimately, this research deepens the understanding of social capital's influence on MSME digitalization and offers practical strategies for stakeholders to increase the utilization of digital applications in this sector.

This study aims to design a new model for selecting most fitting new product development projects in a pool of projects. To catch the best model, we assume new products will be introduced to the competitive markets. Also, we suppose the revenue yielded by completed projects can be reinvested on implementation of other projects. Other sources of financing are borrowing loans from banks and initial capital of the firm. These limited resources determine most evaluated projects to be performed. Several types of interactions among different projects are considered to make the chosen projects more like a portfolio. In addition, some numerical examples from the real world are provided to demonstrate the applicability of the proposed model. These examples show how the particular considerations in the suggested model affect the results.

The purpose of this study was to determine the role of the ideal aspects of ownership structure and capital structure in determining the uncertainty model of operational of Walmart. This type of research is an explanatory survey using qualitative and quantitative approaches. The qualitative method is carried out by descriptive analysis by conducting a field survey using a questionnaire designed in such a way. Respondents of this study were the 78 managers of the community minimart in Medan City, North Sumatera, Indonesia who were selected by purposive sampling method. Meanwhile, the quantitative method was carried out using SEM PLS analysis by analyzing the indicators of aspects of ownership structure, capital structure and dimensions of operational success. The results show that the capital structure variable had a significant effect on Walmart's operational success. Meanwhile, the ownership structure variable had no significant effect on Walmart's operational success. The novelty that is produced from this research is that the success of community self-service is determined by the capital structure. Capital is an obstacle faced by community supermarkets because with limited capital it is difficult for community supermarkets to expand their business.

Clustering is one of the most common unsupervised data mining classification techniques for splitting objects into a set of meaningful groups. However, the traditional k-means algorithm is not applicable to retrieve useful information / clusters, particularly when there is an overwhelming growth of multidimensional data. Therefore, it is necessary to introduce a new strategy to determine the optimal number of clusters. To improve the clustering task on high dimensional data sets, the distance based k-means algorithm is proposed. The proposed algorithm is tested using eighteen sets of normal and non-normal multivariate simulation data under various combinations. Evidence gathered from the simulation reveal that the proposed algorithm is capable of identifying the exact number of clusters.

O-Acyl substituted derivatives of 3-benzyl-5-(2-hydroxyethyl)-4-methyl-1,3-thiazolium chloride which is a structural analog of vitamin B₁ were synthesized and evaluated towards acetylcholinesterase and butyrylcholinesterase in vitro. The inhibition properties of the O-substituted compounds depend on nature of substituents at position 3 and 5 of the thiazolium ring. Some of the thiazolium salts showed high potency in the inhibition of only one of the two enzymes. The selective effects of these inhibitors are governed by substituent at position 5. Kinetic studies and molecular docking simulation were performed for elucidating mechanisms of enzyme-inhibitor complex formation.

In the context of active world markets expansion including actively emerging markets such as Rus-sia, the search for possible ways of integrated development of various industries becomes an issue of special state significance for the economy competitiveness improvement. This article focuses on finding ways to optimize travel business environment in Russia by improving passengers’ transportation service.

This study examines the factors affecting audit fees in firms listed primarily in Sub-Saharan Africa countries by focusing on the relationship between ownership structure and audit fees. The study uses an unbalanced panel dataset of 531 observations of non-financial firms collected from annual reports for the years 2005 to 2009. The findings show that audit fees vary with ownership structure. Particularly, the study shows managerial ownership and concentrated ownership are negatively related to audit fees, whereas foreign ownership is related positively to audit fees. This study provides valuable insights on effects of ownership structure on audit fees pricing. Specifically, the study emphasizes that decisions of pricing of audit fees should consider characteristics of the ownership structure of a firm. The study makes contributions to the literature that focuses on the nexus between corporate governance and audit fees. Particularly, the findings provide empirical evidence of impacts of ownership structure on audit fees in Sub-Saharan African context, which is characterized by less developed financial markets and a weak institutional environment relative to developed countries where most studies are conducted.

The honeycomb sandwich structures are extensively utilized in the satellite load bearing structure due to their superior mechanical properties. Investigating such structures and establishing their failure map implies the estimation of their equivalent elastic parameters as well as the experimental measurements of their ultimate strengths. Through a comprehensive study, this article discusses thoroughly the mechanical behavior of an aluminum honeycomb structure exposed to flat-wise compressive and flexural testing. Furthermore, an equivalent finite element model, based upon the sandwich theory, is proposed for simulating the elastic behavior of the flexural testing and comparing computational and experimental results. The comparison of results confirms accurately the usage of the sandwich theory and its related shell-volume-shell approach in the efficient modeling of honeycomb sandwich structures. In addition, the aforementioned honeycomb structure is parameterized from the geometry and material perspective. The outcome of such study reveals that the honeycomb core thickness has the greatest influence on the maximum displacement value. In addition, aluminum alloys are optimum choice for facing sheets material of the honeycomb structure.

In the dynamic field of cybersecurity within intelligent vehicle systems, the sophistication of threats necessitates continual advancemenThe purpose of this study is to: (1) evaluate the technological skills of the final-year undergraduate students, (2) how such abilities influence their likelihood of getting employed and (3) student opinions on whether a computer lab-based specialization in software training can boost employability. This study is a survey-based methodology. The sample size encompasses 140 final year students in the College of Business Administration at Prince Sattam bin Abdulaziz University during the academic year 2023-2024. Descriptive statistical analyses indicate that most students believe they have sufficient technical skills but not enough for securing better jobs. Moreover, it is clear among them that expertise in specialized software packages enhances career prospects significantly. The research results also show a huge gap between technological competencies learners have now and what employers demand currently. In response, this study suggests that PSAU should establish software laboratories in their colleges for specialized training on software as required by the job market and workplace. The Vice Rectorate for Academic and Educational Affairs launches a program called “Graduate and Professional Skills Development Program (PSAU-GPSDP)”, which emphasizes student employability as it develops, implements, and evaluates mechanisms to enhance students’ chances of getting jobs upon graduation. The results of this study are in line with SDG No. 8 (Decent Work and Economic Growth), SDG No. 4 (Quality Education), and Saudi Vision 2030. Therefore, this study has practical implications for decision-makers at the Ministry of Education and university levels, university professors, researchers on how employability skills of students could be enhanced in the higher education institutions.