The UV and FTIR Fingerprint of Ocimum kilimandscharicum Guerke Essential oil: A Eugenol-Rich Chemo Type

Ocimum kilimandscharicum Guerke, a member of the family Lamiaceae, is a valuable medicinal plant used both in traditional and modern medicine. It is a perennial aromatic undershrub with tremendous phytochemical polymorphism. The present study aims to assess the amount of eugenol in the essential oil (EO) of O. kilimandscharicum. Eugenol is one of the most popular phenolic compounds, which is naturally synthesized and extracted from the EO of different plant species. The fresh leaves and flowers of O. kilimandsharicum were used to extract EO using a hydrodistillation method. Ultraviolet (UV) and Fourier Transform Infrared (FTIR) spectrometry techniques were used to assess and quantify the chemical fingerprint of the EO and their main phytoconstituents. In this study, eugenol showed its peak absorbance to be around 282 nm in both the EO and pure eugenol spectra. The FTIR spectra of the EO and eugenol showed different functional groups determined by comparing the vibration frequencies in wave numbers of the EO and eugenol spectra with those of an IR correlation chart. Eugenol is a well-known phenolic compound with medicinal and economic value. The UV and FTIR spectra of the EO of O. kilimandsharicum proved the presence of a high amount of eugenol in the O. kilimandscharicum plant.

Teaching and Learning Techniques for the Online Environment. How to Maintain Students’ Attention and Achieve Learning Outcomes in a Virtual Environment Using New Technology

Digital communication has become vital to all social and economic sectors. Today we are experiencing a transition from traditional learning to e-learning via digital means. Overnight, all of humanity is learning how to adapt to digital life and leaving traditional ways of doing things behind. Digitization has been around for several years, but has become a necessity due to the Covid-19 pandemic. Lockdowns have forced us to work remotely and to use digital networks to communicate, make payments, and learn – all sectors have had to abruptly adapt to the digital age. This paper shows how teaching and learning approaches need to adapt to new communication requirements and students' needs to achieve learning outcomes in a virtual environment. This paper uses both quantitative and qualitative methods to analyze professors’ and students’ perspectives on the techniques of online teaching and learning, both during the isolation period and after, and what the best methods are for online learning, taking into consideration how to maintain students’ attention and how to get them actively involved in the learning process. The aim of this study is to develop a holistic image of online teaching-learning-assessment activities, to ensure the efficiency and quality of the educational process in the university environment.

Anti-Corruption Tools of Financial Risk Management in Public Administration

Every country is concerned with the problem of corruption. Selfish misuse of public office undermines the people's confidence in government and institutions, makes public policies less effective and fair, and misuses taxpayer funds that could be used to build schools, roads and hospitals. Financial risk management in public administration is based on risk assessments and finding tools to help influence them. To develop practical tools for financial risk management, the authors studied the economic practises that determine the features of financial risk assessment. They identified the elements that can motivate financial risks, including three stages of identification and analysis of risks, analyzed the main stages and indicators of assessing an organization's financial condition based on the balance sheet, produced a risk assessment algorithm and risk minimization methods in managing financial activities, and conducted a comparative analysis of financial risk assessment methods. Based on the Professional Integrity Framework proposed by the Organization for Economic Cooperation and Development, the authors developed basic measures to mitigate the potential negative consequences and proposed seven financial risk management tools for public administration. The proposed anti-corruption tools will help significantly reduce financial risks in public administration and corruption in general.

Strategies and Techniques for the Internationalization of Non-Dominant Firms: A Qualitative Study

This study focuses on the strategies and techniques used by small or medium-sized enterprises (SMEs) to join and dominate large firms in global markets. The analytical works refer to the prevailing writings on international markets and entrepreneurship. Based on the categorizations and analyses of the themes and sub-themes, the historical development of global markets and theories is recounted, thereby creating a foundation for assessing the strategies and techniques of non-dominant firms. The findings indicate that the number of small and medium enterprises joining international markets is growing due to the adoption of robust strategies and techniques. An international model is proposed, which consists of three techniques of the Diaspora approach, social media approach, and re-approach, along with strategies that consist of three dimensions: a big dream or desire to internationalize, a need to internationalize, and an ability to internationalize." This paper provides a point of reference for practitioners and researchers interested in attaining comprehensive insight into internationalization.

The Meaning of Work Life Enrichment and its impact on Turnover Intention

A family business is a type of entrepreneurship and an important feature of economic development and transformation that provides jobs and riches to family members and those involved in the business. As a result, the founders and successors will make every effort to ensure the family business's long-term viability. This study aims to examine work-life enrichment and employee turnover intentions. The method utilized was systematic review, which entailed searching the literature using a Google Scholar database. From 2011 to 2021, a literature search was done—findings from a study on work-life enrichment. There were 19 publications with quantitative research and three articles with qualitative research. Several studies have been conducted have shown that when the work environment is good, the organization pays more attention to the family, so that employees show a high level of work-life enrichment. A rich work life indicates that employees have a high degree of trust in their organization. Trust works as a managerial or organizational resource that drives the intention to leave the organization.

Perspectives on Unethical Behaviors among Accounting Students in Emerging Markets

Unethical activities have a diverse impact on society. Such activities, if not properly curbed, can destroy the values and culture of an organization. Thus, an understanding of the attitude of young people towards unethical behavior is necessary because they are the future leaders who will determine the direction and success of nations. This study investigates the factors that stimulate unethical behavior among university students in Malaysia and Indonesia. A survey questionnaire was distributed to accounting student respondents in selected universities. This study applies the Partial Least Squares technique to confirm the results. The findings show strong support for a direct relationship between attitude and unethical behavior in the Malaysian setting and a significant direct relationship between perceived behavioral control and subjective norm with unethical behavior in the Indonesian setting. In terms of contribution, this study has raised the awareness to the relevant regulatory bodies of the need to seriously educate society, especially the youth, on the impact of unethical behavior on a nation's development. Severe penalties and fines must be imposed on individuals committing unethical behavior. Educators need to revamp existing syllabi and embed ethical behavior content into them. Society needs to support anti-corruption activities carried out by regulatory bodies, the community, and non-governmental organizations (NGOs), so the presence of unethical activities can be minimized, and the dignity of society can be elevated.

The Future Biology Teachers Training for the Implementation of Sustainable Development Ideas in Ecological Education

The article presents the results of the experimental study targeted at the scientific substantiation and experimental verification of the methodology of the future biology teachers’ ecological competence development. It is grounded and proved that ecological education resulting in ecological competence is an integral part of education for sustainable development. In order to integrate sustainable development education into the future biology teachers’ training, the methodology for the ecological competence development has been suggested. The methodology involves the environmentalization of the educational content and the use of a modular object-oriented dynamic learning environment. A pedagogical experiment was conducted in order to determine the effectiveness of the methodology of future biology teachers training for the implementation of sustainable development ideas in ecological education. Four hundred and twenty-seven students participated in the experimental study. Control and experimental groups of students were allocated for conducting the experiment. In experimental groups the author’s methodology was implemented. The experimental data were processed using mathematical statistics. As a result of the generalization of the results of the study, it was found that in the experimental groups, the percentage of students with high and medium levels of ecological competence increased, and with low levels – decreased compared to the control groups. This testifies to the effectiveness of the future biology teachers’ ecological competence development.

Factors Affecting Audit Professional Ethics - Approach from the Perception of Auditors in Vietnam

Auditor independence is one of the most important attributes of audit professional ethics. This article delivers a full insight into the perception of auditors about independence in the auditing activities in Vietnam. The article approaches from the auditor's perception in the actual working environment. The article uses a mixed approach based on the experimental methodology. The article uses the archival research method and group discussions method to analyze and assess the research problems and verify by experimental data. The article takes the group discussions with experts and surveys 300 directors, auditors, auditor assistants who are working in 70 auditing firms. The results show that perception of independence is affected by moral awareness, working environment, and professional Association. Factors affecting auditors’ independence from moral awareness of auditor include perception of utilitarianism, perception of deontology; perception of egoism. Factors affecting auditor’s independence from working environment: business philosophy, management practices. Factors relating to the professional association as orientation, supervision, risk of audit practice. In particular, factors relating to the risk of audit practice do not promote the preservation of auditor independence due to the low litigation risks in the Vietnamese auditing environment while the remaining factors motivate auditors to increase their independence. The article implies that the auditors, the audit firms, and the Association of Certified Public Accountants should possess appropriate orientations and policies to raise the perception of auditor independence. Thereby, auditors will improve their attitude and behavior to ensure independence.

The Mediation Effect of Job Satisfaction between Reward System and Training and Development on Employee Retention in Yemen’s Banking Sector

This study was conducted to determine the effect of rewards systems and training and development on employee retention, mediated by the effects of job satisfaction, in Yemeni commercial banks. The study used cross-sectional data collection methods. Data was collected from the headquarters of 15 commercial banks. A set of questionnaires using a 5-point Likert scale was distributed to employees; the data was analyzed using the Structured Equation Model (SEM) by IBM SPSS AMOS 25.0. The results indicated that both the rewards system and training and development significantly affect job satisfaction, while job satisfaction has a significant positive effect on employee retention. Training and development themselves have no statistically significant effect on employee retention. The results showed that job satisfaction plays a mediating role because the indirect effect is significant. The mediation is complete because the direct impact is not significant. The result indicates that job satisfaction is an important variable that links the reward system and training and development to employee retention in Yemeni banks. This study is expected to make significant theoretical, practical, and methodological contributions to this field of research due to the development of a model of the effects of the reward system and training and development on employee retention through job satisfaction.

Impact Energy Absorption Capability of Polygonal Cross-Section Thin-Walled Beams under Lateral Impact

The continuing efforts of automotive technology aim to deliver even greater safety benefits and reduce the weight of a vehicle. Thin-walled beams (TWB) are widely used as strengtheners or energy absorbers in vehicle bodies due to their lightweight and excellent energy absorption capacity. Thus, researchers are interested in the collapse behaviour and mechanical properties of thin-walled beams under static and dynamic loadings. Circular TWB is commonly used in vehicle side doors. In the event of a side collision, this beam deforms and absorbs the greatest amount of impact energy. In this study, the energy absorption capability and crashworthiness of polygonal cross-section TWBs subjected to lateral impact was investigated using numerical simulations. Polygonal TWB ranging from square to dodecagon, as well as circular cross section, were selected for this study. Energy absorption (EA), specific energy absorption (SEA) and crash force efficiency (CFE) crashworthiness indicators are employed to evaluate the bending collapse performance. Because TWB thickness and weight have a greater impact on bending performance, they were kept constant across all polygons. In ABAQUS explicit dynamic software, finite element simulations are performed, and plastic hinges and flattening patterns of all polygons are examined. The results show that heptagon, octagon, and nonagon cross-section TWB perform better in crashworthiness than square and circular TWB.