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This study aimed to determine the impact of the COVID-19 pandemic on the oil palm smallholders' income, which includes both on-farm and off-farm resources.

This study used a simultaneous equations system for arranging the oil palm household economic model.

The results showed that the negative effect of demand disruption (decreasing of household income) is more than supply disruption (production declining). Declining household income due to COVID-19 caused farmer households to have no access to both basic need and other goods.

The samples for before-pandemic data differed from the situation during COVID-19 in both the location and the person due to technical constraints in research sites.

The main contribution of this study was providing an empirical understanding of how the COVID-19 pandemic influences the economic behavior of the most vulnerable entities in the Indonesian palm oil industry (oil palm smallholder farmers' households). This study would provide baseline information on the impact of the COVID-19 pandemic on the economy of oil palm smallholder's household income.

The purpose of this paper is to analyze the impact of the halal value chains (HVCs) in the Islamic boarding schools (IBSs) for the food and fashion industry on socio-economic transformation, focusing on changes in entrepreneurial attitudes, quality of life and social inclusion. The study also incorporates HVCs as a mediating variable to assess the indirect influence of Sharia financial inclusion and economic digitalization on socio-economic transformation.

This research uses a quantitative approach using primary data collected through surveys. The population consists of IBSs registered in the Independence Program of the Ministry of Religious Affairs of the Republic of Indonesia. The research sample was selected using purposive sampling, and the research model was tested using partial least squares structural equation modeling with WarpPLS 8.0 software.

The results of the direct analysis indicate that halal value chain (HVC) has a positive and significant effect on socio-economic transformation. The indirect analysis reveals that HVC plays a strategic role in facilitating the impact of Sharia financial inclusion and digital economy adoption on changes in entrepreneurial attitudes, quality of life and social inclusion. The findings are further validated through multigroup analysis, demonstrating the robustness of the result.

The results highlight two key points. First, the positive characteristics of the IBS-HVCs, enabled by Sharia financial inclusion, will drive the continuous development of new services, products, networks, collaborations and capital support, leading to the expansion of a financially inclusive and equitable HVC system from the IBSs to the broader community, with significant social and economic impacts nationally and internationally. Second, the adoption of economic digitalization within IBSs will enhance productivity and efficiency for business management, fostering expanded business models and facilitating upward social mobility.

To the best of the authors’ knowledge, this study is the first to explore the role of HVC in socio-economic transformation. Additionally, it uses HVC as a mediating variable to explain the relationship between Sharia financial inclusion, digital economy and socio-economic transformation. A robustness test through multigroup analysis further strengthens the study’s contributions.

Safety is one of the most crucial factors in transportation due to so many factors, including human-error, that might result in various small to fatal accidents. This is why lane keeping assist (LKA) is an important system that needs to be developed. LKA will prevent the vehicle from moving to another lane because the driver is negligent to maintain the direction of the vehicle.

In this study, LKA works using camera and ultrasonic sensors. The data coming from these two types of sensors are then fused to determine how should the car reacts to some certain situation so that it stays on the lane. The sensor fusion method was used to further ensure the car's safety.

The results of the hardware simulation show that LKA can successfully avoid the car from getting off the lane with safety index of 95% for high-speed mode and 100% for medium and low-speed mode; meanwhile on the use of ultrasonic sensor, the speed of the car is adjusted to the distance of the car's side disturbance.

This research has succeeded in simulating a sensor fusion–based LKA system.

This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information technology (IT) on the detection and prevention of fraud within organizations.

Primary data were collected from 250 financial accountants, internal auditors and external auditors through questionnaires. The non-probability snowball sampling technique was used for data collection, with the sample t-test, one-way ANOVA and paired sample t-test applied for analysis.

The results indicate that robust CG practices and IT techniques significantly aid in detecting and reducing fraudulent activities by minimizing opportunities, rationalizations, pressures and capabilities of potential employees to commit fraud. Internal controls also play a significant role in reducing instances of fraud. Notably, ethical officers and ethical training were not perceived as significantly effective in preventing and detecting fraud, leading to a perception that fraudulent practices are prevalent and increasing the risk of future fraudulent activities.

This study recommends the adoption of strong CG practices to identify potential fraud within an organization. Moreover, IT techniques should be tailored to specific needs for effective utilization. Furthermore, the government should increase awareness regarding data provision by departments, organizations and other related personnel. Future research could use secondary data from various regions to expand the literature in this field.

This research uniquely combines three significant factors: CG, IT and forensic accounting in fraud detection and prevention. It contributes to the enhancement of literature about fraud and its preventive and detective measures. The results of this study set the seed for future research, government policymaking and enhanced organizational practices.

This study aims to reconstruct how smallholder farmers implement livelihood adaptation strategies to survive and escape poverty, thereby mitigating or eliminating potential livelihood risks by utilizing their available assets.

This research employed a qualitative approach. For the collection of primary data, the researcher conducted observations and in-depth interviews and engaged with the lives of smallholder farmers during the data collection period.

Among the various livelihood adaptation strategies, only migration and profit-sharing strategies enable smallholder farmers to escape poverty. However, migration is an unsustainable adaptation strategy. When farmers move to new locations, they often resort to slash-and-burn methods for clearing land, which can lead to forest degradation and deforestation. Profit sharing is a sustainable livelihood adaptation strategy that falls into a different category. This approach can lift farmers out of poverty, increase their income and have no negative environmental impact. Other adaptation strategies include adjustments to traditional agriculture, both on and off-farm diversification, involving the family in income generation, reducing farming costs, practicing frugality in post-harvest processes, converting land from coffee cultivation to other crops and borrowing money and selling owned assets. Smallholder farmers implement these strategies to survive the existing economic conditions.

The profit-sharing strategy was a novel livelihood adaptation approach that previous studies had yet to uncover at the research site. In this strategy, farmers assume the roles of both managers and laborers simultaneously during farming, while toke (the capital owners) play the role of farming funders. The generated profit is then shared between farmers and toke based on the agreement established at the outset of their collaboration.

While the literature has highlighted the impacts of COVID-19, there is limited evidence on the gendered determinants of the impact of COVID-19 among small-scale rural traders in developing and emerging economies.

Cross-border fish traders who had operated before and during the COVID-19 pandemic were interviewed in a survey conducted in Zambia and Malawi. Logistic regressions among male and female traders were employed to assess the gendered predictors.

Heterogeneous effects in geographical location, skills, and knowledge were reported among male cross-border traders. Effects of household structure and composition significantly influenced the impact of COVID-19 among female traders. Surprisingly, membership in trade associations was associated with the high impact of COVID-19.

Due to the COVID-19 pandemic and the migratory nature of cross-border fish traders, the population of cross-border fish traders at the time of the study was unknown and difficult to establish, cross-border fish traders (CBFT) at the landing sites and market areas were targeted for the survey without bias.

This paper addresses a gap in the literature on understanding gendered predictors of the impacts of COVID-19 among small-scale cross-border traders.

This paper aims to highlight the role and impact of corporate governance in combating fraud by drawing on insights from the literature, identify gaps in the literature and suggest new directions for future research.

The paper is based on a comprehensive general literature review using multiple search engines and databases.

This paper finds that effective corporate governance can help reduce fraud risk, prevent fraud and detect fraud, particularly corporate fraud, insider fraud and asset diversion. Some companies use corporate governance mechanisms to bolster their reputation following fraud detection. Ineffective corporate governance increases fraud risk, provides the opportunity for perpetrating fraud and reduces the likelihood of fraud detection. The paper sheds light on several governance mechanisms that could help in mitigating fraud risk, as reported in the literature. The paper categorises these governance mechanisms into four broad governance aspects, including board leadership and the role of ethics; (b) board characteristics, composition and structure; ownership structure; accountability. The paper proposes a guide summarising these broad fundamental governance aspects, including specific anti-fraud controls and examples of how organisations could enhance ethical cultures and the tone at the top.

To the best of the author’s knowledge, this is the first paper to elucidate the role of corporate governance in countering fraud and develop guidance in this area. The proposed guidance could be helpful to businesses leaders, policymakers, researchers and academics alike.

Palm oil is widely used in the food industry; however, there are two main controversies connected to its use, namely, its nutritional value and the environmental consequences deriving from its crop. In Italy, the use of palm oil has recently been criticized, insomuch that some important bakery companies decided to substitute it, creating a real food marketing case. Through a focus on biscuits, this study is aimed at profiling consumers with regard to palm oil issue to better comprehend if the presence of this ingredient truly influences their food purchases and if they care about the nutritional and environmental aspects, highlighting the impact of the Covid-19 pandemic on consumers' consumption.

A questionnaire was administered to 243 subjects in Italy, in order to apply a cluster analysis.

The findings show the presence of three main kinds of consumers: (1) compromise finders (sensitive to cost savings but trying to privilege palm-oil free food), (2) brand-loyal consumers (palm oil does not influence their preferences) and (3) healthsensitives (the presence of palm oil profoundly affects their choices), who represent the majority of our sample. The results and implications are discussed.

Research on palm oil is essentially focused on chemistry, natural sciences or on its industrial uses: this study analyzes the consumer point of view by applying a different methodology compared to existing studies.

Electric vehicles are well known for a silent and smooth drive; however, their presence on the road is difficult to identify for road users who may be subjected to certain incidences. Although electric vehicles are free from exhaust emission gases, the wear particles coming out from disc brakes are still unresolved issues. Therefore, the purpose of the present paper is to introduce a smart eco-friendly braking system that uses signal processing and integrated technologies to eventually build a comprehensive driver assistance system.

The parameters obstacle identification, driver drowsiness, driver alcohol situation and heart rate were all taken into account. A contactless brake blending system has been designed while upgrading a rapid response. The implemented state flow rule-based decision strategy validated with the outcomes of a novel experimental setup.

The drowsiness state of drivers was successfully identified for the proposed control map and set up vindicated with the improvement in stopping time, atmospheric environment and increase in vehicle active safety regime.

The present study adopted a unique approach and obtained a brake blending system for improved braking performance as well as overall safety enhancement with rapid control of the vehicle.

The global outbreak of COVID-19 and its subsequent varied impacts on different economic activities necessitate to examine its disruptions and impacts on livestock sector in India due to its recently surging potential as an unrivaled alternative to boost farmer’s income.

The studies for review were identified through search in different databases using relevant keywords. Only full text papers written in English language were reviewed. The review was organized and streamlined using Covidence software.

Analysis of the literature reveals adverse effects of COVID-19 on functioning of input and output stages of livestock supply chains. This has resulted in upstream and downstream economic losses that affect livelihoods of the producers.

Scale of unprecedented crisis due to COVID-19 pandemic requires creative policy decisions to make livestock production systems robust, resilient and sustainable. Organized production systems are required to integrate with livestock-tech startups to modernize their supply chains, whereas local supply chains are required to reorient with government’s intervention in terms of developing on-farm production and postproduction processing facilities.

Although there exist some evidence on COVID-19-related impacts on livestock sector of India, but an integrated review of evidence on COVID-19 related disruptions at all the stages (from input supply to marketing) of livestock supply chains was missing.