Synthesis and Characterization of Magnetic Fe₃O₄ Nanoparticles by Laser Ablation Technique

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In recent years, significant attention has been devoted to the development of physical, chemical, and biological methods for synthesizing nanomaterials. While chemical methods typically offer faster synthesis rates compared to physical and biological approaches, they are often associated with environmental hazards and lower product purity. Among the physical techniques, laser ablation has emerged as a promising and clean method, wherein high-energy laser pulses are employed to remove material from a solid target. In this work, magnetic iron oxide (Fe₃O₄) nanoparticles were synthesized via laser ablation in an aqueous medium. A fiber laser operating at a wavelength of 1064 nm was used to irradiate a high-purity (99.99%) iron target. The structural and magnetic characteristics of the resulting nanoparticles were characterized using X-ray diffraction (XRD), field-emission scanning electron microscopy (FESEM), and vibrating sample magnetometry(VSM). Additionally, Fourier-transform infrared spectroscopy (FTIR) was employed to identify functional groups present in the sample. The XRD pattern confirmed the formation of pure Fe₃O₄ nanoparticles, showing full agreement with standard reference data. FESEM analysis revealed spherical nanoparticles with diameters ranging from 23 to 30 nm. Magnetic measurements indicated a saturation magnetization value of 28.32 emu/g, confirming the magnetic nature of the synthesized nanoparticles.

Organizational Readiness for Change and Design using Galbraith’s STAR Model: A Case Study of Digitalization at a Small and Medium Enterprise (SME)

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This study investigates the organizational readiness for digitalization within a Small and Medium Enterprise (SME) in the Indonesian apparel sector, specifically CV XYZ, which faces sales stagnation due to its reliance on traditional offline channels. Utilizing a qualitative methodology, the research employs in-depth interviews and Focus Group Discussions (FGDs) with key stakeholders to assess readiness and identify necessary organizational design interventions. The theoretical analysis is grounded in Weiner’s theory of organizational readiness and Galbraith’s Star Model. The findings reveal a critical dichotomy in the firm’s readiness: while the organization exhibits high change valence—driven by a strategic recognition of e-commerce as essential for market expansion—it suffers from low change efficacy due to significant gaps in technical competencies and digital literacy. The application of Galbraith’s Star Model highlights specific misalignments, particularly in structure and leadership, which currently hinder digital agility. The study concludes that to successfully implement digitalization, the organization must move beyond mere asset acquisition to focus on capability building. Strategic recommendations include the implementation of “structural differentiation” to create a distinct online marketing division, the appointment of a specialized digital manager to bridge the leadership gap, and a prioritized investment in tiered human capital training over immediate financial incentives. These insights provide a practical framework for SMEs transitioning from traditional operations to digitally enabled business models.

Exploring The English–Vietnamese Translation of Metaphors in Economic News Articles

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The translation of metaphors remains a major challenge in rendering economic information from English into Vietnamese due to the complexity of figurative meaning and cultural connotations. This study investigates metaphorical expressions in English economic news articles and their Vietnamese translations to identify common metaphor types, examine translation approaches, and assess their effectiveness in conveying meaning. A corpus of 331 metaphorical expressions extracted from 30 English economic news articles and their published Vietnamese equivalents was analyzed through discourse analysis. The findings show that structural, orientational, and ontological metaphors were the most frequent types used in economic journalism. Vietnamese translators employed various techniques that prioritize conceptual equivalence and communicative clarity; however, shifts in imagery and rhetorical effect were observed in some cases. The study highlights the need for translators to preserve both semantic accuracy and metaphorical impact to ensure effective communication. Future research is recommended to expand the corpus to other news genres and explore additional translation strategies for metaphor-rich content.

Short-Term Intake of Moringa oleifera Leaf Soup and Its Effect on Fasting Blood Glucose in Overweight Office Workers: A Preliminary Study

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Background: The prevalence of diabetes mellitus and hyperglycemia continues to rise, particularly among workers with sedentary lifestyles and overweight conditions. Moringa oleifera leaves are known to contain antidiabetic bioactive compounds; however, studies regarding their effectiveness in the form of a cooked vegetable dish (soup) remain limited.

Objective: This study aims to determine the effect of Moringa oleifera leaf soup intake on changes in fasting blood glucose levels among overweight employees at the University of Nusa Cendana.

Methods: This study employed a pre-experimental one-group pre-test post-test design. Twenty-seven employees with a Body Mass Index (BMI) ≥ 25 were selected using a purposive sampling technique. The intervention consisted of administering Moringa leaf soup (100 grams of fresh leaves boiled at 80°C for 3 minutes), consumed daily for one week.

Results: Phytochemical analysis confirmed that the soup contained flavonoids, tannins, and vitamin C. Clinically, the intervention resulted in a decrease in mean fasting blood glucose from 121.37 mg/dL to 118.33 mg/dL, with 16 out of 27 respondents (59.3%) showing a reduction. However, statistical analysis using the Wilcoxon test indicated that this change was not statistically significant (p = 0.361).

Conclusion: Although the results were not statistically significant—likely due to the short duration of the intervention—a clinical downward trend was observed in the majority of respondents. This finding suggests the potential of Moringa leaf soup as a functional food to support glycemic control.

Impact of Cement Contamination on Seed Germination, Early Seedling Growth, and Soil Microbial Communities in Wheat, Barley, Chickpea, and Groundnut

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This study investigated the effect of cement contamination (0–5%) on seed germination, early seedling growth, and microbial associations in four crop species: wheat (Triticum aestivum), barley (Hordeum vulgare), chickpea (Cicer arietinum), and groundnut (Arachis hypogaea). Controlled experiments were conducted under water-based germination conditions, with observations recorded over three days. Results showed a clear concentration-dependent inhibition of germination and radicle elongation. In control treatments, seeds exhibited 70–100% germination with healthy radicle and shoot growth, while higher cement concentrations (>3%) drastically reduced germination, with complete suppression observed at 5%. Groundnut seeds were especially sensitive, showing strong inhibition even at 2–3%. Fungal contamination and seed darkening were frequently observed in cement-treated groups, suggesting toxicity and stress responses. These findings indicate that cement dust deposition in agricultural soils can significantly impair seedling establishment and may negatively affect crop productivity in areas surrounding cement industries.

Development of Teaching Module Using Probing Prompting Based on Ethnomathematics to Improve Students’ Mathematical Communication Ability

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This research aims to develop a teaching module using a probing-prompting learning model based on ethnomathematics on the topic of flat-sided solid geometry to improve the mathematical communication ability of junior high school (SMP) students, ensuring it is valid, practical, and effective. The study employed the 4D development model (Define, Design, Develop, Disseminate), followed by a quasi-experimental study using a non-equivalent control group design. The subjects of this research were ninth-grade students at SMP Negeri 1 Sukosari, Bondowoso. The module validation results showed a very valid criterion with an average validity percentage of 92.5%7. The practicality test results obtained a value of 91.3% in the very practical category. The effectiveness test showed a significant difference in mathematical communication ability between the experimental and control classes with a significant (p < 0,05) value. Thus, the teaching module using probing-prompting based on ethnomathematics can be used to improve the mathematical communication ability of junior high school students because it is valid, practical, and effective10. Based on these results, teachers are expected to implement the probing prompting learning module by creating question guides that can enhance students’ mathematical communication ability and can be adapted to local cultural contexts as an alternative teaching material.

Systematic Literature Review (SLR): The Influence of Independence, Competence, Motivation and Experience of Internal Audit Unit Auditors on the Effectiveness of Internal Control at the Public Service Agency (BLU) of the Health Polytechnic of the Ministry of Health of the Republic of Indonesia

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The effectiveness of internal control (ICC) in the Public Service Agency (BLU) of the Health Polytechnic of the Ministry of Health of the Republic of Indonesia is a crucial issue in public sector financial governance. In its implementation, the quality of supervision is often influenced by various individual and institutional factors, including the independence, competence, motivation, and experience of the Internal Supervisory Unit (ISC) auditors. So far, research in various sectors has shown mixed results; some studies emphasize the importance of independence as the basis for auditor objectivity, while others show that organizational dynamics can influence the extent to which independence can be optimally implemented. Likewise, the competence, motivation, and experience of auditors, each of which has a different role depending on the characteristics of the organization, workload, and the control system implemented. This study conducted a systematic literature review to identify the influence of independence, competence, motivation, and experience of internal auditors in the Health Polytechnic of the Ministry of Health of the Republic of Indonesia. A total of 10 national and international articles published between 2019 and 2025 were selected. A systematic search was conducted on electronic databases EBSCO, ProQuest, Google Scholar, Publish or Peris and national journal repositories. Articles were selected through a two-stage screening process that met the inclusion criteria. Data were extracted using a standardized instrument and synthesized narratively, focusing on research design and methodological quality. The results of the synthesis indicate that these four factors do not operate in isolation but interact with each other and significantly influence the effectiveness of internal control in BLUs. This study emphasizes the need for increased auditor capacity, strengthened professional ethics, and institutional support to minimize potential irregularities and improve oversight quality.

Azerbaijani Identity in the Literary Thought of the Republic

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The article examines the concept of Azerbaijaniism (Turkism, Islamism, Modernism) in the literature of the Republic period. It is demonstrated that the establishment of the state left a noticeable impact on artistic thought, leading to the rise of a national spirit. During this period, literary imagination encountered a new direction. As a result, the ideas of Azerbaijaniism that had emerged in the literary and socio-political thought of the early twentieth century paved the way for the establishment of the Republic. After the newly founded state was officially named “Azerbaijan,” the literary imagination increasingly celebrated the nation and its just cause. M. Hadi’s creative work during the Republic era represents a new stage, as the poet glorified the independence and sovereignty achieved by Azerbaijan. In A. Shaig’s works as well, Turkism, Turanism, national identity, and Azerbaijaniism acquired a renewed direction. In the literary output of poets such as Davud, Zulfugar Bey, and Ali Kami, the national symbols and attributes of the Azerbaijani state were praised. All these factors indicate that, during the Republic period, Azerbaijaniism became focused on the Republic itself, reflecting the determination of the people and the nation to protect their homeland, freedom, and independence.

Beyond Efficiency: A Systematic Review of Blockchain Research in Accounting Ethics, Behavior, and Sustainability

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This study offers a systematic review of the evolution of blockchain research within the accounting domain, emphasizing its relationships with ethics, behavioral influences, and sustainability. The review aims to elucidate the functioning of blockchain not merely as a technological advancement but also as a moral and institutional framework that fosters transparency and accountability in contemporary accounting practices. The research follows the guidelines for systematic reviews and meta-analyses and uses a systematic literature review method. We obtained sixty-seven peer-reviewed articles from the Scopus database and employed thematic and bibliometric methodologies for analysis. The analysis scrutinizes the geographical, methodological, and theoretical frameworks utilized in previous studies, in conjunction with publication trends.

The findings demonstrate that the Theory of Planned Behavior, Institutional Theory, and Agency Theory constitute the three predominant frameworks in the literature. Recent studies indicate that these theories are becoming increasingly linked to explain how ethical judgment and institutional legitimacy affect the use of new technologies. Developed countries still dominate research, but developing areas are increasingly participating. Quantitative methods still rule, but the rise of mixed methods and design science approaches shows a big shift in how research is done. The review finds that blockchain could help create a new techno-ethical sustainability paradigm in accounting. It is advised that future research enhance cross-national studies, formulate comprehensive theoretical frameworks, and investigate the implications for policy and education to foster ethical, transparent, and sustainable accounting practices.

Barriers to Entrepreneurship Confronted by Persons with Disabilities: An Exploratory Study on Entrepreneurs with Disabilities in Northern Province, Sri Lanka

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The main objective of this research was to study the effects of Entrepreneurial Training (ET), Access to Credit Facilities (ACF), Technology Usage (TU), Entrepreneurial Knowledge (EK), and Policy & Regulatory Barriers (PR) on the entrepreneurial performance (EP) of disabled people in the Northern Province of Sri Lanka. A quantitative analysis was performed and the relationships between the variables were examined using correlation and regression techniques. The correlation results presented that there were very strong positive connections between EP and ET (r = 0.934, p < 0.01), ACF (r = 0.866, p < 0.01), EK (r = 0.886, p < 0.01), and PR (r = 0.787, p < 0.01) while TU also showed a moderate positive correlation (r = 0.699, p < 0.01). The results of the regression analysis showed that ET (β = 0.677, t = 12.050, p < 0.001), ACF (β = 0.139, t = 2.220, p = 0.028), EK (β = 0.251, t = 3.888, p < 0.001), and PR (β = 0.059, t = 2.527, p = 0.012) not only positively but also significantly affected EP. On the contrary, TU (β = -0.122, t = -2.993, p = 0.003) indicated a significant negative impact, implying that the use of technology without sufficient skill or accessibility support could slow down the performance. The results underline the necessity of entrepreneurial training, access to financial resources, knowledge acquisition, and efficient management of the regulatory process as the main aspects that can improve the business performance of disabled entrepreneurs. The research points to the requirement of customized training programs, money lending schemes for the disabled, technological facilities for the disabled, and policies that are supportive of the disabled to encourage the growth of inclusive entrepreneurship in the Northern Province of Sri Lanka.