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    Foreign Experience of Implementing Electronic Commerce Systems in Joint-Stock Companies and Its Practical Significance

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    The practical relevance of implementing electronic commerce systems in joint-stock firms abroad is discussed in this article, along with the key tactics and methods that Uzbekistan might employ to effectively compete in international electronic commerce marketplaces. Even more crucial to the nation's economy is the growth of internet commerce. According to New Uzbekistan's Development Strategy for 2022–2026, electronic commerce will play a major role in the digital economy, which is intended to become the primary "driver" of economic development and grow by at least 2.5 times. Based on the author's research, the article provides information on how Uzbek businesses may successfully leverage international markets and collaborate with new clients and marketplaces

    Capital Structure and Financial Performance of Listed Manufacturing Goods Firms in Nigeria

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    This study investigated capital structure and financial performance of listed industrial goods firms in Nigeria. The dwindling rate of business operations which has affected the revenue base of the listed industrial goods firms in the Country necessitated this study.  The sample size for the study consisted of thirteen (13) listed industrial goods firms in Nigeria. The study made use secondary data. The secondary data was obtained from the listed industrial goods firm’s annual reports and accounts. Data was analyzed using descriptive and Pearson correlation coefficient statistical tools with the aid of statistical package for social sciences. The findings reveal that equity capital has a positive strong relationship with return on asset in the  listed industrial goods firms in Nigeria and also debt capital was found to have very strong relationship with return on asset.  Based on the findings, it was concluded that capital structure significantly affects financial performance. Therefore, the study recommends that listed industrial goods firms in Nigeria should employ more equity finance in establishing optimal capital structure. Finally, when capital is raised through debt instrument, more attention should be channeled towards other areas for performance enhancement instead of relying on returns from equity capital alone

    Interval Potential Method for Solving Transportation Problems Using Mathematical Programming

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    This study explores the interval variant of the potential method as an innovative approach for solving transportation problems within mathematical programming. Traditional methods often fail to address the complexities arising from parameter uncertainties, creating a knowledge gap in deriving reliable solutions under varying conditions. To bridge this gap, the interval potential method is proposed, utilizing interval matrices to define constraints and feasible solutions. The methodology involves constructing the initial transportation plan using the northwest corner method and applying interval analysis to account for data variability. A structured algorithm calculates directional potentials and checks the plan's acceptability, iteratively adjusting for optimal results. Numerical simulations demonstrate the robustness of the proposed method in solving transportation problems with uncertain parameters. Results confirm that this approach identifies optimal interval solutions while maintaining computational efficiency. The implications extend to various fields requiring reliable transportation and logistics optimization under uncertain conditions, such as supply chain management and resource allocation. This work contributes to the broader application of interval analysis in mathematical programming, providing a scalable solution for real-world challenges

    The Role of Internal and External Audit in Financial Control

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    This paper aims at examining the central roles of internal and external audits in enhancing financial control mechanisms. While internal audits are assessments that occur inside the organization with the primary business of assessing internal controls, risk management, and compliance, external audits are independent ones that examine organizational financial statements for accuracy and honesty. Although these audits are defined for separate functions, there is considerable synergy for improvement in the governance and accountability when performed jointly. In light of the existing scarcity of published material on the subject, this study employs a qualitative approach with Research Design that involves a review of both academic and industry literatures, policies and guidelines, as well as case studies. From the results, internal audits improve the internal control, whilst external audits improve accountability and better adherence to rules on financial reporting. Yet there are difficulties, for example, the problem of the scarce financial and human resources, skepticism regarding the conclusions, and questions concerning auditor independence remain rather acute. It is suggested that the specific measures-simple though important, should be followed to expose audit to more people and to enhance utilization of both traditional and technology-enabling audit types. They demonstrate why audit practices must be refined by organizations and regulators, reducing excessive focus while increasing transparency. Awareness might be created for future research to undertake the analyses of integrated audit systems over time, and innovations such as artificial intelligence and blockchain in the audit practices. The outcomes of this study make a significant contribution to filling gaps in accumulated knowledge and improving the auditing approach to meet international financial regulation norms

    Economic Fluctuations and Sectoral Growth in Iran: A Decade of Challenges and Opportunities (2010–2021)

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    This paper aims to analyze the export performance of Iran within the years 2010 to 2021 concerning Export Value Index, export earnings and the agricultural fishery and forestry growth rate. This work further highlights the cyclicality of the trading performance, which can be attributed to factors such as international sanctions, fluctuating oil prices and domestic policies. Though the export value has improved recently, the drastic export concentration to a single product means that Iran’s economy is exposed to volatility. There is again some stability in agriculture, but the agriculture industry is relatively still-developed and vulnerable to weather and economic cycles. The statistical analysis, including regression models, reveals the relationships between trade performance on one hand, and sectoral growth on the other. In line with its recommendations, this paper proposes a diversification of the economy, stabilisation of agriculture production, and establishment of trading relationships to stabilise economic growth

    Social Media Usage and Academic Performance of Undergraduate Science Education Students: Evidence From Universities in Rivers State, Nigeria

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    The rise of information and communication technology, particularly social media, has profoundly shaped human behaviour due to its global acceptance and relevance in various areas of life. Students, in particular, are increasingly active on social networking platforms, often displaying inappropriate usage, such as during lectures or in places of worship. This study explores how social media usage affects the academic performance of science education students at universities in Rivers State, Nigeria. A sample of 1,026 students was randomly chosen from Ignatius Ajuru University of Education (IAUE) and Rivers State University (RSU) to complete a questionnaire designed by the researcher.  Results of the study revealed that students primarily use social media for communication (mean = 3.89), with Facebook being the most frequently used platform for academic purposes (mean = 3.92) and skype the least used (mean = 1.03). The result also show that while social media has both positive and negative effects on academic performance, poor time management and unregulated use significantly contribute to the negative impacts. To address these issues, students are encouraged to adopt effective time management strategies and prioritize their responsibilities and social media usage. Additionally, students should focus on leveraging social media to enhance their academic outcomes rather than engaging in excessive or nonessential activities on social media

    Emotional Rhetoric In Political Discourse: Analyzing President Bush's Speeches On The Iraq War Through Chilton's Emotional Theory

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    This study critiques President Bush’s speeches on the Iraq war and terrorism through the lens of Chilton's emotional theory, highlighting the complex relationship between language emotion and politically persuasive belief. The study, which deconstructed five significant speeches between 2001 and 2003, reveals how Bush used emotional rhetoric to stir public sentiment and justify military action. Using a rigorous approach to discourse analysis, the study identified eight vital emotional components, such as fear of attack and safety. It showed. It showed that 59% of the sentences analyzed were designed to evoke specific emotional responses. The findings underscore the strategic use of language in political discourse, demonstrating how emotional manipulation serves as a means to influence public opinion and legitimize the legitimacy of controversial policies. Moreover, Political speech is a powerful linguistic tool in world politics that can identify the destiny of countries under the conditions of war. Therefore, it is worth investigating the strategies that politicians apply in their political speeches to achieve their political goals. This study critically examines President Bush's speech on the Iraq war and terrorism through Chilton's emotional theory. The study shows that political discourse is not just a means for information but a powerful tool for shaping public sentiment and guiding decision-making. Using emotional language, Bush effectively instilled feelings of fear and belief that were critical to winning public support for military action. The dominant themes of lingering memories of 11 served to incite fear, while assertions about American military strength and security boosted confidence

    Exploring Foreign Direct Investment (FDI) Flow and Economic Growth: A Systematic Approach

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    This research aims to deepen the understanding of Foreign Direct Investment (FDI) and its relationship with economic growth by systematically reviewing existing literature. The study also seeks to elucidate the factors influencing FDI and how FDI flows impact economic growth, alongside examining the opportunities and challenges posed by FDI adoption. This study conducted a review of 100 publications published between 2001 and 2022 using data sourced from the Scopus database, as well as other comprehensive databases such as ScienceDirect, Emerald Insight, JStor, PLOS ONE, Springer, and Taylor & Francis. The review incorporated empirical research, case studies, and reports from institutions like the World Bank and OECD. Additionally, related books and theoretical frameworks were referenced to support the analysis. The literature indicates that FDI can influence economic growth in various ways. Broadly, FDI is recognized as a significant driver of development and an essential part of an open and efficient international economic system. However, the distribution of FDI benefits is not uniform or automatic across countries, sectors, or local communities. The findings highlight that social and macroeconomic factors play crucial roles in shaping business decisions regarding FDI, contingent on the unique characteristics of the host country. This research provides a conceptual framework based on existing literature for understanding the impact of FDI on economic growth. It encourages empirical studies to validate and test the applicability and effectiveness of this framework in real-world contexts. Originality/value by synthesizing diverse perspectives from the literature, this paper identifies key factors influencing FDI flows and their impact on economic growth. It offers practical insights that could assist investors in comprehending FDI dynamics and their implications for economic development

    The Integration of Engineering Accounting and Cost Accounting to Improve the Accuracy of Environmental Cleanup Costs in Iraqi Oil Companies

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    This study aims to explore the integration of engineering accounting and cost accounting to enhance the accuracy of environmental cleanup costs in Iraqi oil companies. Through quantitative and qualitative data analysis, the research examines the effectiveness of this integration, using a case study that combines semi-structured interviews with senior accountants and environmental engineers, along with internal reports' data analysis and environmental and economic impact assessments.The findings reveal a mixed relationship between engineering data integration and perceived benefits, with positive perceptions prevailing despite limited demographic variables' statistical impact.The study highlights significant future implications for oil companies, which face challenges in determining actual environmental cleanup costs due to reliance on traditional accounting methods. The integration of engineering and cost accounting is expected to improve environmental cost accuracy, boost operational efficiency, enhance transparency and accountability in environmental reporting, and mitigate potential risks in Iraqi oil companie

    Examine The Independent Discoveries of Calculus and the Subsequent Rivalry Between Isaac Newton and Gottfried Wilhelm Leibniz

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    The independent discovery of calculus by Isaac Newton and Gottfried Wilhelm Leibniz represents a defining milestone in the history of mathematics and science, highlighting the intellectual  genius of both men and the  complexity surrounding  the recognition of scientific achievement in the 17th century. Newton, working in England, developed his  own version of calculus, which he called  the “method of  fluxes,” as a  way to  solve fundamental problems in physics, including motion, gravitation, and rates of change. His approach was deeply rooted in physical applications and intuitive reasoning.  At the same time, Leibniz,  working in Germany, independently formulated calculus with a greater emphasis on mathematical rigor, formalism, and generalization. His systematic notation, including the integral (∫) and differential (dx) symbols, provided a framework that remains the standard in modern  mathematics. The rivalry between Newton and Leibniz  on the invention of calculus arose  in a  context of  poor communication, nationalistic  fervor and mutual distrust.  Newton's major work on calculus  preceded Leibniz's, as his notes and correspondence  show, but  the latter was the first to publish his findings in 1684 and 1686. This publication established  the its notation and methods  in the mathematical community. Newton, however, claimed priority based on his earlier but unpublished contributions, leading to a contentious dispute that  lasted decades. National loyalties further exacerbated the conflict, with English mathematicians  supporting Newton and  continental mathematicians rallying behind  Leibniz. This long-running controversy, known as the  "Newton-Leibniz calculus  controversy," had far-reaching consequences. While it created divisions within the European mathematical community, it also catalyzed rapid  advances in the development and application of calculus. The  controversy forced mathematicians to refine their methods, clarify concepts, and expand the theoretical foundations of the discipline. This  article examines the chronology of the discoveries, the philosophical and methodological differences between  Newton's and  Leibniz's approaches, and the  sociopolitical factors that intensified their  rivalry. By examining the historical context and outcomes of this pivotal episode, the  article highlights the paradox of independent discoveries: while they  can lead to  conflicts over priority and recognition, they often serve as catalysts for significant progress and innovation in intellectual and scientific  inquiry. The Newton-Leibniz controversy not only reshaped the trajectory of  mathematics, but also  emphasized the  interdependence of intellectual endeavors and the role of  cooperation, even  in the midst of rivalry

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