IMPACT OF IPSAS ADOPTION ON FINANCIAL MANAGEMENT, ACCOUNTABILITY AND TRANSPARENCY OF SELECTED GOVERNMENT PARASTATALS IN ZARIA by Lawal Mohammed, M. A Odeh, B.F. Umar, U. F. Abdulkarim, S. O. Nurudeen, L Ibrahim

“…Data was collected with the aid of questionnaire from the selected Parastatal (Ahmadu Bello University, Zaria and the Federal College of Education under the Federal Ministry of Education; the Nigerian Institute for Leather Science and Technology under the Federal Ministry of Science and Technology; the National Institute for Transport Technology; and, the Nigerian College for Aviation Technology under the Federal Ministry of Transport) The study was anchored on institutional and agency theory. Cross sectional research design was adopted, while institutional and agency theory was used to underpin the study. …”
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Fractal Characteristics of Discontinuous Growth of Digital Company: An Entrepreneurial Bricolage Perspective by Xiaoyu Yu, Jiangyong Lu, Xiaomin Liu, Yihan Wang, Yilin Jia

“…In this study, we applied fractal theory to consider the following questions: (1) in what aspects does the successful discontinuous growth of digital companies exhibit fractal characteristics? …”
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Recycling Waste Soils for Stability Enhancement in Bored Pile Construction by Feng Li, Lei Zhang, Zhengzhen Wang, Qiqi Liu, Tiantao Su, Jinke Wang

“…Therefore, using the small hole expansion theory and elastic–plastic theory, we studied the instability mechanism of the hole wall of bored pile, determined the stress expansion solution of the soil layer after the excavation of pile holes in the semi-infinite elastic soil layer, and established a mechanical model. …”
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A predefined-time radial basis function (RBF) neural network tracking control method considering actuator faults for a new type of spraying robot by J. Zhao, J. Zhao, Y. Li, Y. Li, Y. Li, B. Pei, Z. Yu, Z. Dong

“…Then, a new predefined-time sliding mode surface is designed based on the stability theory of PRC. Combined with the Euler–Lagrange dynamics model of the two-joint manipulator, a nonsingular PRC controller is designed according to the uncertainty in model parameters and external interference. …”
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Experimental Study on the Fractal Features and Permeability Characteristics of Low Metamorphic Coal Pore Structure under Thermal Damage by Zhen Liu, Mingrui Zhang, Shijian Yu, Lin Xin, Gang Wang, Liutao Sun

“…Underground coal gasification and exploitation of geothermal mine resources can effectively improve coal conversion and utilization efficiency, and the basic theory of the above technologies generally relies on the change law of the coal pore structure under thermal damage. …”
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Evaluation of Three Adolescent Sexual Health Programs in Ha Noi and Khanh Hoa Province, Vietnam by Van Pham, Hoang Nguyen, Le Huu Tho, Truong Tan Minh, Porntip Lerdboon, Rosemary Riel, Mackenzie S. Green, Linda M. Kaljee

“…This evaluation of three sexual health programs based on the Protection Motivation Theory (PMT) was conducted in 12 communes in Ha Noi, Nha Trang City, and Ninh Hoa District. …”
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Analysis of the integrated role of the Yangtze River Delta based on the industrial economic resilience of cities during COVID-19 by Cai Jia, Zini Cao, Jinkang Hu, Xudong Wang, Long Zhao, Junjun Zhi, Wangbing Liu, Gaohua Zhang, Shilong Ding, Yan Li, Luzhou Lin

“…According to prior industrial transfer theory, Hefei, Anhui’s capital, is difficult to transfer industries, and other YRD cities push industry integration in Anhui. …”
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The right to education and attitudes toward Hijras in Bangladesh: assessing educational support to achieve sustainable communities by Abul Kalam, Md Jahangir Alam, Lubaba Basharat, Golam Faruk Sarker, M. Abdullah Al Mamun, Abu Hossain Muhammad Ahsan

“…Moreover, the phenomena have been comprehended using the Access Theory and the Gender Stratification Theory. Findings – The findings show that although every Bangladeshi has the right to a decent education, few Hijra youngsters attend schools. …”
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Exploring synergistic evolution of carbon emissions and air pollutants and spatiotemporal heterogeneity of influencing factors in Chinese cities by Xue Zhao, Bilin Shao, Jia Su, Ning Tian

“…Extreme gradient boosting (XGBoost) multiscale geographically weighted regression models(MGWR) and SHAP theory from game theory were employed to deeply investigate the disparities in relevance, spatial heterogeneity, and multiscale fluctuations of carbon emissions and air pollution. …”
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Islamic Family Law Reform in Indonesia Through Supreme Court Circulars: A Maqasid Sharia Perspective by Fauzan Arrasyid, Pagar Pagar, Dhiauddin Tanjung

“…Primary data sources consist of SEMAs from 2012 to 2022, and secondary data consist of legal regulations related to issues of Islamic family law, which are analyzed. The theory used for data analysis is the theory of maqasid sharia. …”
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Decolonizing perspectives and decolonial pluriversality in management praxis & research: introduction to the special issue by MICHELLE MIELLY, GAZI ISLAM, ANA MARIA PEREDO, PENELOPE MUZANENHAMO, HÉLIO ARTHUR REIS IRIGARAY, SANDISO BAZANA

“…The present collection of articles offers an interdisciplinary exploration of decolonial practice and theory alongside a specific drive to diversify and pluralize organizational scholarship. …”
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How Does Procedural Justice Affect Job Crafting? The Role of Organizational Psychological Ownership and High-Performance Work Systems by Zhun Gong, Mengxuan Ren, Yingjie Sun, Ziyi Zhang, Wen Zhou, Xiaowei Chen

“…This study draws on social exchange theory and equity theory to examine how procedural justice influences the cross-level pathways of job crafting. …”
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Situation Awareness-Based Safety Assessment Method for Human–Autonomy Interaction Process Considering Anchoring and Omission Biases by Shengkui Zeng, Qidong You, Jianbin Guo, Haiyang Che

“…In SAB-TDM, SA perception and comprehension affected by anchoring bias are quantified with the Adaptive Control of Thought-Rational (ACT-R) theory and Anchoring Adjustment Model (AAM); behavioral utility prediction affected by omission bias is quantified with Prospect Theory. …”
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Factors Driving Social Capital Participation in Urban Green Development: A Case Study on Green Renovation of Old Residential Communities Under Urban Renewal in China by Guoshuai Sun, Hengfu Zhang, Jiao Feng

“…A hybrid approach is proposed, combining grounded theory, IGAHP subjective weighting, CRITIC objective weighting, game theory, and ISM. …”
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Understanding Global Defense Budgeting Dynamics: A Systematic Literature Review on Economic and Geopolitical Factors by Muchamad Bachtiar, Irdam Ahmad, Zainal Abidin Sahabuddin, Trismadi

“…Theoretical frameworks, such as "Realist Theory" and "Neoclassical Theory," frequently appear in the literature, emphasizing the interplay between economic and defense paradigms. …”
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Graphological Deviation: A Defamiliarizing Trope in Timothy Wangusa’s Poetry by Arineitwe, Evaristo

“…Besides, the researcher used the theory of defamiliarisation proposed by Viktor Shyklovsky throughout the study. …”
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Communitarian models of cultural conservatism by A. D. Parfenov

“…The specific features of cultural conservatism as a form of conservative theory are revealed. A comparative analysis of various communitarian models for cultural conservatism is carried out, their common and specific features are identified. …”
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Recent advances in domain decomposition methods for large-scale saddle point problems by Nataf, Frédéric, Tournier, Pierre-Henri

“…Scalability of parallel solvers for problems with high heterogeneities relies on adaptive coarse spaces built from generalized eigenvalue problems in the subdomains. The corresponding theory is powerful and flexible but the development of an efficient parallel implementation is challenging. …”
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Explicit geodesic flow-invariant distributions using SL2(ℝ)-representation ladders by Alvaro Alvarez-Parrilla

“…An explicit construction of a geodesic flow-invariant distribution lying in the discrete series of weight 2k isotopic component is found, using techniques from representation theory of SL2(ℝ). It is found that the distribution represents an AC measure on the unit tangent bundle of the hyperbolic plane minus an explicit singular set. …”
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On Behavior Laplace Integral Operators with Generalized Bessel Matrix Polynomials and Related Functions by Muajebah Hidan, Mohamed Akel, Salah Mahmoud Boulaaras, Mohamed Abdalla

“…In addition, the current outcomes are yielded to more outcomes in the modern theory of integral transforms.…”
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