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The purpose of this paper is to present the design and development of transfer seat system which aids the disabled drivers to get in and out of the car without outside help thereby reducing physical effort. The design of the model is carried out taking into account the vehicle specification and the weight of the person. After careful measurement and analysis, the required seat system parameters were estimated. The three movements associated with the system are satisfied with motors controlled by switches. The design calculations and the tests carried out are validated using the ANSYS finite element software.

The whole process begins with the definition of the problem of eliminating the support of an additional person to help people with disabilities enter and leave a car, making it feasible and economical for the patients. Literature review includes and develops information from different sources. The research gap is identified and a necessary improvement is proposed. Design and analysis involves optimum design and calculation that achieves the efficiency, reliability and comfortable movement of the system. It also involves validation to support stress analysis in the system that is performed using ANSYS. The material supply includes the required materials taking into account factors such as strength, durability and availability. Manufacturing selects appropriate manufacturing techniques taking into account design, materials and space limitation. Operations such as welding, cutting, drilling and grinding are considered. The tests consist of performing a physical test to check the approximate load capacity of the system for a gentle, comfortable and secure comfort. Validation ensures that the results of the test coincide with the existing results of the supporting documentation. This process also involves taking corrective action and re-doing the design process to achieve the desired results.

The results that are plotted suggest that with the increase in downward force, the power required to balance it is greater. Similarly, the speed increases with increasing power. ANSYS analysis can be performed for the support structure and for obtaining deformation. The entire work can be implemented on the actual vehicle, and the time required for the patient to enter and exit could be calculated. The entire transfer system that operates by the engine can be modified, and a hydraulic system can be used to make the movements possible. The section of the rail can also be modified accordingly, and the comparison of the possible results can be carried out with the present system.

The entire system can be improvised by working on the mechanism which reduces the overall operating time without causing discomfort to the user when entering and exiting the car. Furthermore, the safety feature must be considered in the car to prevent the mechanism from altering the seating position of the seat, for which a mooring system can be inserted with a switch to hold it in place and release it. A powerful motor can be integrated into the mechanism to improvise the second movement, which is the deployment of the legs on the ground with the motorized wheels. The set of cast iron rails is used to support more weight without failure.

The main objective is to design a system that allows a disabled person to enter and exit easily without the support or assistance of a second person. The design process had to be modified, and various methods were tried to incorporate this flawless movement onto the chassis of the car. Necessary changes have been made in the case of the material used and of the yarn to obtain the desired movement at the desired speed at the desired time. By performing these three movements, the secondary objective had to be integrated into the system to automate the door to facilitate the entry and exit of the car and to open the door simply by pressing a button. These results were taken into account to make the engine speed changes and the speed at which the chair will descend and move horizontally to ensure a safe design.

The developed transfer seat system can be widely used in healthcare sectors which greatly helps the movement of disabled persons.

The design calculations and tests carried out are validated using the ANSYS®, a finite element software.

Despite the increased use of wearables in education, little attention has been paid to why some students are more likely to adopt smartwatches than others. The question of what impacts the adoption of smartwatches in educational activities is still neglected. In addition, the question of how security determinants can affect the adoption of smartwatches by students has not been addressed yet. Hence, this study aims to develop a theoretical model by integrating the technology acceptance model (TAM) and protection motivation theory (PMT) to study students' adoption of smartwatches for educational purposes.

Questionnaires were distributed to university students in Malaysia. A total of 679 valid responses were collected. The collected data were analyzed using partial least squares-structural equation modeling (PLS-SEM).

The results of data analysis provide support for the proposed model. Furthermore, the findings indicated that perceived vulnerability, self-efficacy, response efficacy, response cost, ease of use and perceived usefulness have significant effects on students' behavioral intention to use smartwatches for educational purposes. In addition, perceived ease of use of smartwatches for educational purposes helps students to realize the benefits of this technology.

This is an original study that develops a new holistic theoretical model by combining the PMT and TAM to study the effects of ease of use, usefulness and security-related factors on the adoption of smartwatches for educational purposes. The study offers practical implications for universities and higher education institutions to improve students' learning experiences to ensure their sustainability using new and innovative ways by exploiting new technologies such as smartwatches.

This research investigates the impact of artificial intelligence (AI) on accounting jobs and universities implementing AI-focused accounting programs and courses to meet market requirements. By drawing insights from universities implementing AI-focused programs, this research offers a roadmap for educational institutions seeking to prepare accountants for future AI-driven jobs.

The study utilized the PRISMA guidelines to write this systematic review by studying the five years of relevant literature available on this topic. A thematic analysis was applied to extract data from selected studies to answer the research questions.

By fostering an environment emphasizing technical knowledge, critical thinking, communication, and innovation, universities can ensure that graduates are well-equipped to thrive in the ever-evolving accounting landscape.

This paper highlights the urgency of adapting accounting education to meet the challenges posed by AI generated job landscape. The research added valuable knowledge on the topic for universities that seek to advance their accounting courses.

This paper aims to present a theoretical account of the connection between artificial intelligence (AI) enabled technologies and Muslim-friendly tourism experiences (MFTX) using the customer experience (CX) theory, reference group theory and theory of tourism consumption systems.

A model research design is adopted to build a theoretical framework that predicts relationships between constructs. Critical assessment in tourism and AI literature is used to explore AI-enabled technologies in Halal-friendly tourism.

The findings of this paper have conceptualised the CX theory for Muslim travellers satisfying their religious needs in Halal-friendly tourism by suggesting a new construct called the MFTX. It also offered a theoretical model for using AI-enabled technologies to improve the MFTX.

This study provides a new theoretical model for using AI-enabled technologies to improve the MFTX. This paper is also expected to provide suggestions for tourism operators and service providers to cater to Muslim tourists’ needs using AI technologies.

Artificial intelligence (AI) services are vital in enhancing customer experience and purchase intentions in the international online fashion retail sector. This study explores customers’ intentions to use AI-enabled services, focusing on transaction utility, trust and product uniqueness across the customer journey in the context of international online fashion stores. This study also assesses how privacy moderates customer intentions.

This study adopted a longitudinal research design and purposive sampling technique to collect a total of 566 participants. The final data were analyzed using IBM SPSS Amos version 21 software.

The study highlights the significance of transaction utility, trust and product uniqueness in AI integration across the customer journey (pre-purchase, during purchase and post-purchase stages). Most of the direct relationships are significant, except the relationship between the during purchase and post-purchase stages. With a few exceptions, AI integration commonly does not mediate the relationship between antecedents and intention to use AI-enabled services. Privacy moderates AI integration in post-purchase, during purchase and intention to use AI-enabled services, except in the pre-purchase stage.

This study bridges important gaps in the literature by integrating AI-enabled services and customer behavior, contributing to a broader knowledge of customer interactions in global e-commerce fashion stores. The study examines multiple attributes that impact intention, such as transaction utility, trust, product uniqueness, AI integration in three stages of purchases (pre-purchase, during purchase and post-purchase) and privacy, using three major theories: mental accounting theory, trust commitment theory and commodity theory.

This paper presents recently published resources on library instruction and information literacy, providing an introductory overview and a selected annotated bibliography of publications covering various library types, study populations and research contexts.

This paper introduces and annotates English-language periodical articles, monographs, dissertations, reports and other materials on library instruction and information literacy published in 2020.

The paper provides a brief description of all 440 sources and highlights sources that contain unique or significant scholarly contributions.

The information may be used by librarians, researchers and anyone interested in a quick and comprehensive reference to literature on library instruction and information literacy.

This study aims to explore the incorporation of starch nanoparticles (SNPs) in cross-linking formulation of cotton fabrics to see their impact on fabric performance like tensile strength, dry wrinkle recovery angles, elongation at break, degree of whiteness and increase in weight as well as durability.

SNPs of size around 80-100 nm were successfully prepared from native maize starch by Nano precipitation technique and confirmed instrumentally by scanning electron microscope (SEM), transmittance electron microscope (TEM), Fourier transformer infrared (FTIR) spectroscopy and particle size analyzer. The latter were incorporated in cross-linking formulation of cotton fabrics encompassing different concentrations of citric acid and sodium hypophosphite at different curing time and temperature in 100 ml distilled water to a wet pickup of ca. 85 per cent. The fabric samples were dried for 3 min at 85°C and cured at specified temperatures for a specified time intervals in thermo fixing oven according to pad-dry-cure method.

FTIR spectra and SEM micrograph signified the chemical structure and surface morphology of cotton fabric before and after finishing in absence and presence of SNPs. Cotton fabric samples finished in presence of SNPs showed a higher tensile strength, elongation at break, comparable dry wrinkle recovery angles and degree of whiteness than that finished in their absence. On the other hand, the enhancement in the aforementioned performance reflects the positive impact of incorporation of SNPs in textile finishing especially with strength properties; which are one of the important requirements for industrial fabrics that can be used widely in heavy-duty applications.

SNPs with its booming effect with respect to biodegradability, reactivity and higher surface area can be used as a novel reinforcement permanent finish for cotton fabrics instead of more hazardous materials likes poly acrylate and monomeric compounds.

As SNPs biopolymers is one of the important reinforcement agents, so it was expected that it would minimize the great loss in strength properties during easy-care cotton finishing and improve the fabric performance.

The novelty addressed here is undertaken with a view to remediate some of the serious defects of easy-care cotton fabrics using poly carboxylic acids; especially with the great loss in strength properties by virtue of using SNPs as a permanent finish. Besides, to the authors’ knowledge, there is no published work so far concerning the use of SNPs as an innovative base for production of easy-care finished cotton textiles with high performance.

Organizations ought to provide a congenial workplace for employees, particularly females, to get optimum performance. This study aims to investigate the congeniality of libraries’ human environment for female library and information science professionals (LIPs). Regarding the human environment, the manager’s support, relationship with colleagues and informal communication have been studied.

For this quantitative study, the researchers use a survey research method based on a self-constructed questionnaire. The questionnaire consisted of closed-ended questions, which were used to collect the data; however, the open-ended question entitled comments was also added to take the opinion of respondents. The sampling includes the female LIPs working in the university libraries of Punjab, Pakistan.

The results highlight that female LIPs were satisfied with the human environment at their workplaces. Participants not only appreciated the role and support of their immediate managers in terms of respect, feedback, task allocation and approachability but also recognized the role of colleagues and informal communication (social interaction) in making their workplace congenial and comfortable to work by establishing a positive relationship with supervisors, colleagues or subordinates at the workplace. However, some open-ended comments reveal that females face leg-pulling, favoritism, male colleagues’ indecent behavior and managers’ critical behavior at the workplace.

Because of the sensitivity of the topic and limitedness of an instrument, the respondents might have been hesitant to give real opinions. This study was limited in terms of participants as data was collected only from one province of Pakistan.

Workplaces for females in a male-dominated society like Pakistan impede their commitment to giving their best. Despite an increased number of females in the profession, it is surprising that so little empirical research has been conducted on the topic. Therefore, this study is an excellent addition to the dearth of literature on the subject. The findings may help in sensitizing the management and authorities to control the human environment at workplaces as this study will also bring into light the prevailing working environment for females.

Libraries as a workplace have been studied internationally (Farler and Broady-Preston, 2012; Ocholla, 2002; Oud, 2008). From the local perspective, the only study concerning the workplace issues of libraries is by Yousaf et al. (2013), which was limited to the managerial problems faced by female librarians working at the University of the Punjab. Hence, to the best of the authors’ knowledge, this study will be one of its nature.

This study aims to examine the International Standards on Auditing (ISA) number 520 relating to analytical procedures (APs) and adapt relevant aspects of prior studies on APs to the Egyptian audit context. The study investigates the extent of use of APs in Egypt during the three main stages of an audit by size of firms and level of staff. It examines auditors' perceptions of the frequency and effectiveness of different types of APs in achieving a selected set of audit objectives. The study also identifies the types of assurance provided by APs and their influence on detailed testing as well as analyzing the role of auditing standards in the context of the use of APs.

The design and research method are empirical using a questionnaire survey to collect information on actual uses of APs from 14 audit firms in Egypt which audit the 100 actively traded companies on the Egyptian Stock Exchange (EGX) as measured by the EGX 100 index. The survey was carried out between 2008 and 2009.

The results of the study showed relatively low use of APs by Egyptian auditors with wide variations in its use by Big 4 and other auditing firms. Auditors from Big 4 firms are found to use APs to a greater extent than auditors from non‐Big 4 firms. Also, the reliance on APs tends to differ by auditors rank and position. The majority of auditors consider APs useful in achieving audit objectives. Audit firms of all size continue to emphasize judgment‐based compared to quantitatively based procedures. The results also indicated a lack of confidence in the use of APs as substantive procedures. Finally, the study confirmed prior research findings in that auditing standards are regarded as most effective in codifying existing large firms practice. It was found that ISA 520 has been least effective in stimulating change in the Egyptian audit practice.

The different economic, political, educational, and culture environment in Egypt may restrict the generalisability of this study results.

In order to increase the use of APs by Egyptian auditors in the various stages of the audit engagement, auditors need to understand the requirements of the Egyptian Auditing Standards regarding their use. Auditors also need to be aware of the application of various APs techniques, especially those associated with statistics and mathematical models. Educational institutions and the Egyptian Association of Accountants and Auditors must play significant role in educating auditors about APs techniques and their use in planning, testing and final review of the financial statements.

This paper contributes to an understanding of the nature and uses of APs within the Egyptian culture and economic context. The study will stimulate further research in understanding the importance of the use of APs in audit engagements in different perspectives.

This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research.

Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research.

The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals.

The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions.

This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development.

This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.