Hasil untuk "Office management"

Solomon M. Zewde

HIV/AIDS Advisor, P-4 Contracts Management Officer, P-4 Transport Officer, P-4 Public Information Officer, P-4 Staff Counsellor , P-4 Senior Coordination Officer, P-5 Programme Planning Officer, P-4 Senior Management and Programme Analyst, P-5 Senior Programme Officer, P-5 Chief Budget Officer, P-4 Information Management Officer , P-4 Senior Humanitarian Affairs Officer, P-5 Welfare Officer, P-4 Chief Medical Officer, P-4 Administrative Officer, P-4

Marlon Dumas, Fredrik Milani, David Chapela-Campa

Since the early 90s, the evolution of the Business Process Management (BPM) discipline has been punctuated by successive waves of automation technologies. Some of these technologies enable the automation of individual tasks, while others focus on orchestrating the execution of end-to-end processes. The rise of Generative and Agentic Artificial Intelligence (AI) is opening the way for another such wave. However, this wave is poised to be different because it shifts the focus from automation to autonomy and from design-driven management of business processes to data-driven management, leveraging process mining techniques. This position paper, based on a keynote talk at the 2025 Workshop on AI for BPM, outlines how process mining has laid the foundations on top of which agents can sense process states, reason about improvement opportunities, and act to maintain and optimize performance. The paper proposes an architectural vision for Agentic Business Process Management Systems (A-BPMS): a new class of platforms that integrate autonomy, reasoning, and learning into process management and execution. The paper contends that such systems must support a continuum of processes, spanning from human-driven to fully autonomous, thus redefining the boundaries of process automation and governance.

Primasari Fitria, Ayu Geby Gisela Syaputri, Muhammad Bahrul Ulum

This study aims to examine the extent to which World Oil Prices and Infrastructure Spending influence Indonesia's Budget Balance in 2015-2024. The data used in this study are secondary data from 2015-2024. The analysis method used is multiple linear regression analysis. The analysis results indicate that crude oil prices and infrastructure expenditure simultaneously have a significant effect on the Budget Balance, with an F-value of 5.720 and a significance level of 0.013 < 0.015. Partially, infrastructure expenditure has a significant impact on the state budget deficit, with a coefficient of β = 0.456 and p < 0.05, whereas crude oil prices do not have a significant effect (β = -0.106, p = 0.28). This is due to fluctuations in crude oil prices that do not always align with the continuously increasing trend of the state budget deficit each year. Infrastructure expenditure plays a crucial role in supporting economic growth, prompting the government to increase capital spending for development.

Yu Li, Juan Chai, Jinjuan Chen et al.

Abstract The potential impact of heavy metal exposure on the progression of diabetic kidney disease (DKD) remains a subject of scientific inquiry. While some studies have hinted at a correlation, definitive evidence is still lacking. It is important to note that certain links, such as the association between cadmium exposure and chronic kidney disease, have been established in prior research. This study seeks to examine the potential link between heavy metal exposure and the risk of DKD. This cross-sectional study included adult type 2 diabetes mellitus (T2DM) patients from the National Health and Nutrition Examination Survey (NHANES) between 2011 and 2018. The study analyzed nine types of urinary heavy metals and three types of blood heavy metals. Survey-weighted logistic regression, restricted cubic spline (RCS) analysis, weighted quantile sum regression (WQS) regression, and Bayesian kernel machine regression (BKMR) model were employed to evaluate the effects of single and mixed heavy metal exposure on DKD. Subgroup analyses were conducted based on age and gender. Mediation analysis was used to assess the mediating effect of the aspartate aminotransferase (AST)/alanine aminotransferase (ALT) ratio. Additionally, a series of sensitivity analyses were performed. The final analysis included 5,124 individuals (2011–2018), of whom 896 (17.49%) were classified as having DKD. Weighted logistic regression indicated that urinary barium (UBa), urinary cobalt (UCo), urinary cesium (UCs), urinary thallium (UTl), blood cadmium (BCd), and blood lead (BPb) were associated with DKD. RCS analysis indicated a nonlinear relationship between UBa, UCo, UCs, UTl, BPb, and DKD. Both WQS regression and BKMR model consistently demonstrated a negative correlation between urinary mixed heavy metal exposure and the risk of DKD, while blood mixed heavy metal exposure was positively correlated with the risk of DKD, identifying UBa as the primary protective contributor and BCd as the primary risk contributor. Subgroup analysis revealed that age and gender could modify the association between heavy metal exposure and the risk of DKD. Finally, mediation analysis revealed that the AST/ALT ratio played a crucial potential mediating role in the association between heavy metal exposure and the prevalence of DKD. Our findings offer a comprehensive perspective on the relationship between heavy metals (particularly protective UBa and risk-associated BCd) and DKD risk, which holds significant implications for environmental control and early prevention of DKD, it is important to note that our cross-sectional design precludes causal inferences. Future longitudinal studies are needed to establish causality and inform intervention strategies.

Liliane Nkengurutse, John O. Otshudiema, Godefroid Kamwenubusa et al.

(1) Objectives: Studies on mpox patterns, severity predictors, and public health impacts in Burundi remain limited. Therefore, we aimed to identify the clinical predictors and determinants of mpox complications among hospitalized patients in Bujumbura, Burundi, during an active outbreak. (2) Methods: We conducted a prospective cohort study of laboratory-confirmed mpox cases across three treatment centers (July–October 2024). Clinical characteristics and outcomes were assessed through a systematic review of medical and laboratory records supplemented by structured interviews with patients or caregivers. Risk factors for disease complications were evaluated using multivariate Firth penalized logistic regression. (3) Results: Complications developed in 3.1% of 850 patients (54.4% male; median age, 20.3 years). Conjunctivitis (odds ratio [OR]: 27.30; 95% confidence interval [CI], 7.67–122.23) and sore throat (OR: 12.63; 95% CI, 5.78–30.21) were significant predictors of severe disease progression. Conversely, generalized rash (OR, 0.10; 95% CI, 0.04–0.24) and lymphadenopathy (OR, 0.24; 95% CI, 0.08–0.62) were associated with a mild disease course. Sexual transmission was the predominant route of infection (58.6%). (4) Conclusions: Noncutaneous manifestations, particularly conjunctivitis and sore throat, are early indicators of mpox severity. These findings inform clinical risk stratification in resource-limited settings and highlight the need for further investigation of pathophysiological mechanisms.

Syed Muhammad Farzan Ali Warsi, Zainab Hasan

Dear Editor, Low back pain (LBP) is not a disease itself, but it can be a sign of number of a number of conditions, such as pain near the midline, which can occasionally be localized sometimes, and occur between the inferior gluteal folds and costal margin, with or without referred leg pain [1,2]. The prevalence of LBP has been rising globally; According to recent studies Bangladesh, India, Nepal, Pakistan and Sri Lanka have rates of 64.8%, 19.8%, 69.5%, 40.6% and 36.2% respectively [3]. LBP can be categorised as either non-specific or specific. Non-specific means that the experience of pain cannot be confidently accounted for by another diagnosis such as an underlying disease, pathology or tissue damage. It is non-specific in about 90% of cases [4]. Study conducted in a Pakistani Tertiary Care Hospital showed that most of the LBP patients are the ones in the 21–40 years old age group. The study highlighted that the most frequent risk factors associated with LBP are hypertension, dyslipidaemia, history of lower back trauma, history of prolonged unsupported sitting, office workers using desks and healthcare environment. Additionally, LBP was also identified in women at home. In Pakistan, a woman is expected to do tiring house chores which involves hand washing clothes and dishes, cooking and cleaning all the house without any care given to posture or comfort. Physical inactivity, soft foam mattresses, smoking, drinking, heavy lifting, sleep disorders and anxiety were also found in association with LBP [5]. Nowadays, LBP has gained a significantly high attention in the Pakistani adult population, particularly among some occupations involving farmers, rickshaw drivers, office workers, teachers and textile workers. Effective management of LBP requires a comprehensive approach tailored to whether the pain is specific or non-specific. For non-specific LBP, combining physical therapy, psychological support, lifestyle changes, and careful use of medications can significantly improve outcomes. Comprehensive clinical assessment and a biopsychosocial approach are crucial, especially for chronic cases. Prioritizing non-pharmacological interventions and focusing on rehabilitation can help maintain independence and quality of life. Dear Editor, Low back pain (LBP) is not a disease itself, but it can be a sign of number of a number of conditions, such as pain near the midline, which can occasionally be localized sometimes, and occur between the inferior gluteal folds and costal margin, with or without referred leg pain [1,2]. The prevalence of LBP has been rising globally; According to recent studies Bangladesh, India, Nepal, Pakistan and Sri Lanka have rates of 64.8%, 19.8%, 69.5%, 40.6% and 36.2% respectively [3]. LBP can be categorised as either non-specific or specific. Non-specific means that the experience of pain cannot be confidently accounted for by another diagnosis such as an underlying disease, pathology or tissue damage. It is non-specific in about 90% of cases [4]. Study conducted in a Pakistani Tertiary Care Hospital showed that most of the LBP patients are the ones in the 21–40 years old age group. The study highlighted that the most frequent risk factors associated with LBP are hypertension, dyslipidaemia, history of lower back trauma, history of prolonged unsupported sitting, office workers using desks and healthcare environment. Additionally, LBP was also identified in women at home. In Pakistan, a woman is expected to do tiring house chores which involves hand washing clothes and dishes, cooking and cleaning all the house without any care given to posture or comfort. Physical inactivity, soft foam mattresses, smoking, drinking, heavy lifting, sleep disorders and anxiety were also found in association with LBP [5]. Nowadays, LBP has gained a significantly high attention in the Pakistani adult population, particularly among some occupations involving farmers, rickshaw drivers, office workers, teachers and textile workers. Effective management of LBP requires a comprehensive approach tailored to whether the pain is specific or non-specific. For non-specific LBP, combining physical therapy, psychological support, lifestyle changes, and careful use of medications can significantly improve outcomes. Comprehensive clinical assessment and a biopsychosocial approach are crucial, especially for chronic cases. Prioritizing non-pharmacological interventions and focusing on rehabilitation can help maintain independence and quality of life.

Anshu Kumari, Manish Tiwari, Rahul Mor et al.

Abstract Gender and sustainability are crucial in agriculture, which remains a significant source of global employment. However, urbanization, industrialization, and technological advancements have reshaped the sector, impacting labor dynamics and gender roles. Traditional agricultural labor faces challenges due to low wages, physically demanding tasks, and unfavorable working conditions. Addressing gender disparities and promoting inclusive work environments is essential for achieving sustainability. According to the ILO (International Labour Office) decent work encompasses productivity and equal employment opportunities for both genders. This study aims to review the literature on gender, sustainability and agricultural development using a bibliometric analysis of Scopus-indexed articles. The findings identify five main research domains: gender dynamics and roles, agriculture and climate change, sustainability and development, human and labor dynamics, and environmental and technological aspects. Additionally, four key scientific communities led the research: Gender studies, agricultural economics, environmental management, and rural sociology. Emerging research trends focus on gender roles in sustainable farming, environmental innovation, and labor governance in agriculture. Spain, the United Kingdom, United States, and Canada lead in knowledge production, contributing significantly to these research domains. This review highlights the importance of interdisciplinary approaches to address the complex issues of gender and sustainability in agriculture. It also specifies a target for expectations research, highlighting that the ILO’s definition of appropriate employment can guide efforts to improve gender equity and labor conditions, ultimately supporting sustainable development in the agricultural sector.

Evariste Sindani, Simon Ntumba Badibanga, Pierre Kafunda Katalay et al.

This study proposes an integrated approach to digitalizing human resources (HR) in African public institutions by developing a performance optimization model. Based on five key variables—processing time, operational cost, service quality, degree of automation, and employee satisfaction—this model aims to enhance the overall efficiency of HR processes. The study is applied to the case of the National Office for Population Identification (ONIP) in the Democratic Republic of Congo and highlights substantial improvements in human resource management. Theoretically, the approach contributes to the digital transformation field through modeling, and practically, by offering a reproducible and adaptable framework for other public organizations with limited resources. Keywords: Digitalization, HR process optimization, ONIP, HR performance, HRIS.

Ram Devi Tachamo-Shah, Santosh Nepal, Deep Narayan Shah et al.

Nepal has huge hydropower potential. Although the concept of environmental flows (e-flows) emerged in the early 2000s, its integration into hydropower development remains in the early stages. This study represents the first comprehensive effort to evaluate key stakeholders’ awareness of e-flows and identify the major challenges hindering their mainstream adoption in Nepal’s hydropower sector. Furthermore, it documents stakeholders’ perceptions regarding the impact of hydropower development on aquatic biodiversity and river ecology. An extensive survey was conducted between December 2022 and January 2023, collecting responses from a diverse group of stakeholders, including government agencies, water resource developers, user groups, practitioners, researchers, and academics. Additionally, focus group discussions were held in the Karnali River basin of western Nepal. The findings reveal that only 50 % of respondents are familiar with the e-flows concept. However, 80 % believe that e-flows have not been adequately implemented in any existing hydropower projects in the country. Similarly, 72 % of respondents perceive that hydropower development leads to biodiversity loss, while 56 % believe it reduces downstream water flow. The key challenges identified include (a) inadequate follow-up on environmental impact assessments (EIAs), (b) weak regulatory enforcement, (c) insufficient civil society oversight for ensuring compliance with EIA recommendations, (d) limited technical expertise, and (e) the absence of user-friendly e-flow estimation methods. The study's findings provide valuable insights for policymakers to promote sustainable water resources development and mitigate the ecological impacts of hydropower projects.

Ana-Maria Coatu, Felix-Angel Popescu, Laurențiu Petrila

This study explores how socio-economic factors affect the effectiveness of public accountability frameworks in EU member states, with Romania as a case study. Using data from the World Bank, Eurobarometer, and cross-country comparisons, it identifies five key determinants: income inequality, education, healthcare access, political participation, and economic stability. Grounded in institutional theory, the research shows that inclusive institutions and lower disparities lead to stronger accountability, while weaker frameworks often reinforce inequality and corruption. For Romania, the study recommends boosting transparency, enforcing anti-corruption measures, improving rural-urban equity, and enhancing civic education to strengthen the link between citizens and institutions.

Joyful E. Mdhluli, IAU Office of Astronomy for Development

Astrotourism has emerged as a powerful cross sectoral tool to promote science education, sustainable economic development, and cultural exchange. Recognising its potential, the International Astronomical Union's Office of Astronomy for Development (IAU OAD) has developed a suite of openly accessible resources to support individuals and institutions interested in implementing astrotourism initiatives globally. These resources also encourage individuals and existing businesses to broaden their offerings to include activities that use the night sky as a backdrop, such as food experiences, wellness practices, and cultural exploration. This paper offers a comprehensive summary of these resources, available on the OAD's Astrotourism Portal, and situates them within the broader context of astronomy for development work. The paper is targeted at educators, policymakers, tourism operators, grassroots organisers, and entrepreneurs, providing guidance on how they can foster inclusive, locally grounded, and sustainable astrotourism efforts, particularly in underresourced or emerging contexts.

Sandra Coello Suarez, V. Sanchez Padilla, Ronald Ponguillo-Intriago et al.

Parameter monitoring and control systems are crucial in the industry as they enable automation processes that improve productivity and resource optimization. These improvements also help to manage environmental factors and the complex interactions between multiple inputs and outputs required for production management. This paper proposes an automation system for broiler management based on a simulation scenario that involves sensor networks and embedded systems. The aim is to create a transmission network for monitoring and controlling broiler temperature and feeding using the Internet of Things (IoT), complemented by a dashboard and a cloud-based service database to track improvements in broiler management. We look forward this work will serve as a guide for stakeholders and entrepreneurs in the animal production industry, fostering sustainable development through simple and cost-effective automation solutions. The goal is for them to scale and integrate these recommendations into their existing operations, leading to more efficient decision-making at the management level.

Asid Ur Rehman, Vassilis Glenis, Elizabeth Lewis et al.

Flood risk managers seek to optimise Blue-Green Infrastructure (BGI) designs to maximise return on investment. Current systems often use optimisation algorithms and detailed flood models to maximise benefit-cost ratios for single rainstorm return periods. However, these schemes may lack robustness in mitigating flood risks across different storm magnitudes. For example, a BGI scheme optimised for a 100-year return period may differ from one optimised for a 10-year return period. This study introduces a novel methodology incorporating five return periods (T = 10, 20, 30, 50, and 100 years) into a multi-objective BGI optimisation framework. The framework combines a Non-dominated Sorting Genetic Algorithm II (NSGA-II) with a fully distributed hydrodynamic model to optimise the spatial placement and combined size of BGI features. For the first time, direct damage cost (DDC) and expected annual damage (EAD), calculated for various building types, are used as risk objective functions, transforming a many-objective problem into a multi-objective one. Performance metrics such as Median Risk Difference (MedRD), Maximum Risk Difference (MaxRD), and Area Under Pareto Front (AUPF) reveal that a 100-year optimised BGI design performs poorly when evaluated for other return periods, particularly shorter ones. In contrast, a BGI design optimised using composite return periods enhances performance metrics across all return periods, with the greatest improvements observed in MedRD (22%) and AUPF (73%) for the 20-year return period, and MaxRD (23%) for the 50-year return period. Furthermore, climate uplift stress testing confirms the robustness of the proposed design to future rainfall extremes. This study advocates a paradigm shift in flood risk management, moving from single maximum to multiple rainstorm return period-based designs to enhance resilience and adaptability to future climate extremes.

Xiahua Wei, Naveen Kumar, Han Zhang

Generative AI technologies, particularly Large Language Models (LLMs), have transformed information management systems but introduced substantial biases that can compromise their effectiveness in informing business decision-making. This challenge presents information management scholars with a unique opportunity to advance the field by identifying and addressing these biases across extensive applications of LLMs. Building on the discussion on bias sources and current methods for detecting and mitigating bias, this paper seeks to identify gaps and opportunities for future research. By incorporating ethical considerations, policy implications, and sociotechnical perspectives, we focus on developing a framework that covers major stakeholders of Generative AI systems, proposing key research questions, and inspiring discussion. Our goal is to provide actionable pathways for researchers to address bias in LLM applications, thereby advancing research in information management that ultimately informs business practices. Our forward-looking framework and research agenda advocate interdisciplinary approaches, innovative methods, dynamic perspectives, and rigorous evaluation to ensure fairness and transparency in Generative AI-driven information systems. We expect this study to serve as a call to action for information management scholars to tackle this critical issue, guiding the improvement of fairness and effectiveness in LLM-based systems for business practice.

Michele Azzone, Matteo Ghesini, Davide Stocco et al.

Climate-related phenomena are increasingly affecting regions worldwide, manifesting as floods, water scarcity, and heat waves, significantly impairing companies' assets and productivity. It is essential for asset managers to quantify the exposure of their portfolios to such risk. To this aim, we develop a framework based on the Vasicek model for credit risk that introduces downward jumps due to climate phenomena in a company asset's dynamics. These negative shocks are designed to mirror the negative effect of extreme climate events. The model calibration relies on companies' asset intensity and geographical exposure. We apply the new multivariate firm value model with jumps to assess the impact of climate-related extreme events on expected and unexpected portfolio losses. Our findings indicate that expected losses increase over time, with pronounced differences in exposure observed across sectoral indices. From an environmental policy perspective, these results suggest the need for additional capital buffers to offset losses arising from physical climate risks, particularly in sectors with high asset intensity.

H. Metoki, N. Iwama, Hirotaka Hamada et al.

Hypertensive disorders of pregnancy increase the risk of adverse maternal and fetal outcomes. In 2018, the Japanese classification of hypertensive disorders of pregnancy was standardized with those of other countries, and a hypertensive disorder of pregnancy was considered to be present if hypertension existed during pregnancy and up to 12 weeks after delivery. Strategies for the prevention of hypertensive disorders of pregnancy have become much clearer, but further research is needed on appropriate subjects and methods of administration, and these have not been clarified in Japan. Although guidelines for the use of antihypertensive drugs are also being studied and standardized with those of other countries, the use of calcium antagonists before 20 weeks of gestation is still contraindicated in Japan because of the safety concerns that were raised regarding possible fetal anomalies associated with their use at the time of their market launch. Chronic hypertension is now included in the definition of hypertensive disorders of pregnancy, and blood pressure measurement is a fundamental component of the diagnosis of hypertensive disorders of pregnancy. Out-of-office blood pressure measurements, including ambulatory and home blood pressure measurements, are important for pregnant and nonpregnant women. Although conditions such as white-coat hypertension and masked hypertension have been reported, determining their occurrence in pregnancy is complicated by the gestational week. This narrative review focused on recent reports on hypertensive disorders of pregnancy, including those related to blood pressure measurement and classification.

Nehad Habbas Al-Saudi, Hakeem Hammood Flayyih

Purpose: The study examines digitalization literature on office administration efficiency in firms from management, marketing, finance, and accounting in Jordan Companies. Theoretical framework: The questionnaire regularly compliments Digital Transformation (DT) on Office Management Efficiency (OME) contributions. Participants say digitalization improves job effectiveness, validating the findings. The concepts were supported by multiple questions. Design/methodology/approach: We focused our analysis on 34 research papers related to DT and OME for the period from 2017 to 2024. Based on bibliometric analysis, this paper highlights the prevailing trend of current study in the field of DT and OME, by providing a detailed bibliometric analysis of the research trend and development for the last eight years, due to the increasing reliance on DT, including investigating the countries, journals and keywords of the research. Findings: Statistical data and participant answers reveal that DT improves OME across disciplines. Results show digitization's advantages and how digital tools, and technology have enhanced production. Research, Practical & Social implications: DT may boost organizational efficiency. A key benefit of DT for office administration is automation. Automation may save workers time and allow them to focus on important duties. Technology like robotic process automation may reduce human labor and boost production. Digital technology can streamline processes, automate tasks, increase communication, and boost performance using data analytics. Businesses must prioritize DT to compete and grow sustainably in the digital age. Originality/value: Manage documents, communicate, schedule, and delegate tasks. Digital platforms help office managers streamline, collaborate, and accomplish tasks on time. Finaly, this study provides evidence of the lack of interest in the impact of DT on office management. Finally, the data analysis identifies several potential research issues to be investigated in relation to this relationship, which serve as an area for future research.

Fangliang Zou, Yi Fang, Yanshan Lin et al.

Abstract Background Patients undergoing assisted reproductive technology (ART) experience significant psychological distress due to infertility, with depression and anxiety being the most common manifestations. This study investigates the influence of family support and self-efficacy on the mental health of patients undergoing in vitro fertilization-embryo transfer (IVF-ET). The aim is to assess the direct and indirect effects of family function and self-efficacy on depression and anxiety in IVF-ET patients through pathway analyses, thereby providing novel insights for improving patients’ psychological well-being. Methods A cross-sectional study was conducted from March to July 2021, employing convenience sampling to recruit 291 participants from a tertiary care hospital’s reproductive medicine center. Data were collected using the Self-rating Anxiety Scale (SAS), Self-rating Depression Scale (SDS), General Self-Efficacy Scale (GSES), Family APGAR index (APGAR), and a Demographic Characteristics Form. Descriptive analysis, Pearson correlation analysis, and multiple linear regression analysis were performed. A Structural Equation Model (SEM) was utilized for pathway analysis to evaluate the direct and indirect influences of family function and self-efficacy on anxiety and depression. Results The scores for the SAS and SDS were 46.15 ± 7.35 and 51.71 ± 8.65, respectively. Multiple regression analysis indicated that family function, self-efficacy, and economic status significantly predicted anxiety and depression. Path analysis revealed that economic status directly (β=-0.447, -0.232) and indirectly (β=-0.066, -0.068) affected anxiety and depression, while family function both directly and indirectly affected depression (β=-0.323, -0.104), directly affected anxiety (β=-0.351), and self-efficacy directly influenced only depression (β=-0.509). Conclusion The findings underscore the pivotal role of a supportive family environment and self-efficacy in alleviating anxiety and depression among IVF-ET patients. The mediating role of family function between economic status and mental health highlights the importance of integrated support systems. Enhancing family function and self-efficacy as part of comprehensive care for individuals undergoing ART is crucial for promoting patient well-being.

Xiaoliang Shi, Jiayin Xin, Aruna Aria et al.

This systematic study on the international research trends in carbon neutrality underscores its critical role in combating global warming and advancing sustainable development. By leveraging the “Web of Science Core Collection” databases and employing CiteSpace software for visual analysis, we examined 2223 research papers to track the influence and trends of key countries, institutions, and authors. Our results reveal a significant increase in publication volume, indicating a robust development potential for carbon neutrality research. The study also identifies environmental science, environmental research, and energy and fuel science as central interdisciplinary hubs, highlighting the importance of cross-disciplinary collaboration. Notably, China leads in publication output but has room for improvement in citation impact, suggesting a need for enhanced research quality and international visibility. The study's findings are instrumental for guiding future research directions, policy-making, and interdisciplinary cooperation, particularly in the fields of environmental science and energy, to accelerate progress towards carbon neutrality and global climate governance.

Muhammad Rofiqul Islam, Abdullah Al Mehdi

This study investigates the impact of Hofstede's cultural dimensions on abnormal core earnings management in multiple national cultural contexts. We employ an Ordinary Least Squares (OLS) regression model with abnormal core earnings as the dependent variable. The independent variables analyzed include Hofstede's dimensions: Power Distance Index (PDI), Individualism (IDV), Masculinity (MAS), and Uncertainty Avoidance Index (UAI). Our findings reveal that individualism is positively associated with abnormal core earnings, suggesting that cultures characterized by high individualism may encourage practices that inflate earnings due to the prominence of personal achievement and rewards. In contrast, masculinity negatively correlates with abnormal core earnings, indicating that the risk-taking attributes associated with masculine cultures may deter earnings management. Interestingly, uncertainty avoidance is positively linked to abnormal core earnings, supporting the notion that managers tend to engage more in earnings management to minimize fluctuations in financial reports in cultures with high uncertainty avoidance. The relationship between power distance and abnormal core earnings is found to be non-significant, indicating no substantial effect in this context. These findings contribute to the literature on cultural influences in financial reporting, providing valuable insights for policymakers and multinational firms concerning the cultural contexts within which financial decisions and reporting occur.