This study aimed to demonstrate the impact of artificial intelligence with its dimensions (genetic algorithms, neural networks, intelligent agents, and machine learning) on tax compliance through the mediating role of electronic auditing. The research method used in this study was the descriptive analytic technique, to describe and analyze the phenomenon of the study, which is the effect of artificial intelligence on tax compliance through the mediation of electronic auditing and its relevance to the Jordanian tax authorities. The targeted study population was 205 auditors comprising the directorate of first commercial, directorate of second commercial, directorate of industrial and directorate of services of the income and sales tax department. These are the persons who represent the parties with special knowledge and experience in tax auditing issues. Because of the restricted number of people in the research, an extensive survey technique was applied to choose the study sample. The sample for this research study became the population amounting to 205 people in the Director of Large Taxpayer and medium Tax Payer Department of Income and Sales Tax. SPSS V. 20 was used to process and analyze all the data employing several statistical techniques. In line with the stated objectives, the study established important conclusions where the first was the presence of a significant effect of artificial intelligence on tax compliance through the influential electronic auditing variable. This means to emphasize the significance and function of technologies and AI in the sphere of electronic auditing and to develop their potential in organizing the tax processes and increasing the level of tax compliance. The first systematic suggestions stress the fact that improvements and modernization of the IT environment within the scope of tax departments is needed in order to ensure sufficient support for electronic auditing and artificial intelligence, and to equip the latter with suitable tools and big data analysis software.

Quality and safety of drugs are essential for effective therapeutic performance. Impurities can compromise the quality and safety of drugs, and they can arise during various stages of the development, production, storage and even transportation process. Therefore, detecting and measuring the number of impurities with high accuracy in drugs is necessary to ensure the quality and safety of drugs and to reduce the risks associated with taking them. Detecting and measuring impurities in drugs require advanced analytical techniques. The review highpoints a variety of analytical chemistry techniques include spectrophotometric and chromatographic methods in addition to some electrochemistry methods that have been applied for determination of certain drugs such as Ciprofloxacin, Metronidazole, Hydroxychloroquine and Cefotaxime in their pure form, combined form with other drugs, combined form with degradation products, and in biological fluids.

Green Banking Practices (GBP) would help to anass.hamad@gmail.com achieve Banking Environmental Performance (BEP). Therefore, the present research aims to find this nexus in the Saudi banking sector by applying the mediating role of Banking Economic Sustainability (BES). For this purpose, primary data was collected from 356 employees of the banking sector in Saudi Arabia, and Structural Equation Modelling (SEM) is applied for hypothesis testing. The findings disclose that GBP improves both BEP and BES and also BES enhances BEP. Thus, BES moderated the relationship between GBP and BEP. The research recommends the Saudi banking sector to further adopt environmentally sustainable practices to achieve their economic sustainability and environmental performance. Thus, the Saudi banking sector could play its role in achieving environmental sustainability in Saudi Arabia by reducing energy consumption and pollution emissions from banking operations.

Knowledge of pesticide adsorption characteristics is essential to predict their behavior in soil. The adsorption equilibrium isotherms of two insecticides chlorantraniliprole (CAP) and dinotefuran (DNF) on two common Egyptian soil types, clay loam and sandy loam were studied and modeled. To predict the adsorption isotherms and to determine the adsorption parameters, ten isotherm models: Langmuir (five linear forms), Freundlich, Temkin, Dubinin-Radushkevich, Elovick, Fowler-Guggenheim, Kiselev, Jovanoic, Harkins-Jura, and Halsey were applied on experimental data. The results revealed that the adsorption isotherm models fitted the data in the order of Halsey > Freundlich > Jovanoic > Langmuir isotherme. The models of Harkins-Jura, Elovich, Temkin, and Fowler-Guggenheim are not applicable to predict the adsorption isotherms of the tested insecticides. In order to determine the best-fit isotherm, the correlation coefficient (R2), comparing the experimental (exp) and calculated (cal) adsorption data, and a normalized standard deviation (Δg%) were used to evaluate the data. Therefore, the isotherm models Halsey and Freundlich could be used to predict the adsorption characteristics of CAP and DNF in the common Egyptian soil types, clay loam and sandy loam. Consequently, the mathematical models Halsey, Freundlich, and Jovanoic can describe the fate of CAP and DNF and can be used to control Egyptian soil contamination.

The development of Resources Based-View in 2021 states that the firm's value creation is influenced by unique resources. This research aims to explore the use of intangible resources in three main industrial sectors in Indonesia to create firm value. The research method begins with the mapping of resources that meet valuable, rare, imperfect imitability, and non-substitution, forming a research model. These internal resources are measured using the company's financial ratio. The research data is in the form of secondary data for the period 2012-2022 which is analyzed using the panel data regression method and robustness test. The results found that each industry has different resources to increase the firm value. Internal resources; Intangible assets, firm innovation and managerial ability can create firm value in the basic materials industry. Meanwhile, in the Consumer Noncyclicals industry, only managerial ability affects the firm's value. Meanwhile, intellectual capital is not able to create firm value in Indonesia. The research implies that physical resources are still the main factor in creating a competitive advantage to achieve sustainable corporate value in Indonesia. The theoretical contribution is that there are still other applications of the RBV concept to create firm value.

This study investigated the antimicrobial potential and structural characteristics of Fe-Ag-V nanoparticles synthesized from Psidium guajava leaves extract. The nanoparticles demonstrate significant antimicrobial efficacy against bacterial strains, including Staphylococcus aureus, Escherichia coli, Klebsiella pneumoniae, and Bacillus cereus, with low Minimum Inhibitory Concentration (MIC) and Minimum Bactericidal Concentration (MBC) values. Synthesized eco-consciously, they offer promise in combating infections while supporting sustainability goals. Structural analysis via X-ray diffraction (XRD) and Dynamic Light Scattering (DLS) confirms their face-centered cubic (FCC) crystal structure and rod-like morphology with internal pores, suggesting diverse applications. DLS revealed an average particle diameter of approximately 94.59 nm, enhancing reactivity in catalysis and drug delivery. This study emphasizes the antimicrobial efficacy and structural attributes of Psidium guajava Extract-Derived Fe-Ag-V nanoparticles, suggesting their potential across scientific disciplines, from medicine to materials science, for combating infectious diseases sustainably.

Innovation in the manufacturing industry is viewed as crucial due to its substantial effects on performance. This view has led researchers to evaluate the importance of different types of innovation within manufacturing companies. The influence of marketing innovation on product innovation and overall innovative performance is examined in the present study. The study also aims to explore the influence of product innovation on innovative performance and to analyze the mediating role of product innovation in the relationship between marketing innovation and innovative performance. Questionnaires were distributed to 384 managers from Palestinian manufacturing firms through convenience sampling. Structural equation modelling was employed as the data analysis tool. According to the study's findings, marketing innovation directly and positively impacts both product innovation and innovative performance, while product innovation positively influences innovative performance. Additionally, product innovation partially mediates the relationship between marketing innovation and innovative performance. This study is different from previous research as it focuses on the interrelationships between various dimensions of firms' innovation and performance. It adds to the literature on manufacturing performance by further validating the scales of innovation and performance. This approach could offer new insights into existing models of innovation and performance, crucial for success, by examining the interrelationships among organizational innovation dimensions, specifically marketing innovation, product innovation, and innovative performance, within the Palestinian manufacturing sector, which operates in a developing country facing conflict.

Vehicle Routing Problem (VRP) is important in the transportation and logistics industries. Vehicle Routing Problem with Time Window (VRPTW) is a kind of VRP with the additional time windows constraint in the model and is classified as an NP-hard problem. In this study, we proposed Stas crossover in Genetic Algorithm (GA) to solve VRPTW by developing the problem with K-mean clustering. The experiments use the standard Solomon’s benchmark problem instances for VRPTW. The results with K-mean clustering are shown to perform better for minimum distance and average distance than without K-mean clustering. In the case of location and dispersion characteristics of the customer, the paths with K-mean clustering are arranged into groups and are orderly, but the paths without K-mean clustering are disordered. After that, this paper shows the comparison of the crossover operator performance on instances of Solomon benchmark, and appropriate crossover operators are recommended for each type of problem. The results of the proposed algorithm are better than the best-known solutions from the previous studies for some instances. Moreover, our proposed research will serve as a guideline for a real-world case study.

Synthesis of the new metal complexes, by allowing the condensation of Ligand, HL, (E)-N'-(2-hydroxy-5-methoxybenzylidene)-4-methyl-1,2,3-thiadiazole-5-carbohydrazide (3) with some transition metals. Here an attempt is also made to compare reported conventional methods with microwave irradiation for synthesized compounds. Spectroscopic technique, IR, ¹H-NMR, C¹³NMR, elemental analysis and TGA-DTA were used to characterize synthesized ligands and their complexes. The metal complexes were also evaluated for in vitro antimicrobial screening.

The research investigated the dynamics affecting the implementation of target costing in startups in Thailand. Startups face turbulent and competitive environments, lack of market demand and regulatory hurdles, which require effective cost management strategies. The study used quantitative methodology to evaluate the effect of various factors - perceived environmental uncertainty, competitor influence, product diversity, firm revenue, and business strategy for the adoption of target costing. Primary data from a sample of 314 respondents were used. The constructs validity and reliability were analyzed using Confirmatory Factor Analysis while Multiple regression analysis was used to evaluate the study hypotheses. The findings indicated that adoption of target costing was positively and significantly influenced by perceived environmental uncertainty, competitor influence, firm revenue, and business strategy, while product diversity has an insignificant influence. The study recommended that startup managers should consider using complex cost management techniques, as a means of acquiring competitive market advantage, strategic alignment of cost management and using competitors as a benchmark to evaluate their market competitiveness.