Journal articles on the topic 'Scientific Journal of Accounting and Business Volume 2 No'

The research study is an empirical work that looked at instrument for measuring organization performance using ratio analysis. It also ascertains the relevance of internal and external financial reports during ratio analysis for the purpose of establishing key relationship for the purpose of appraising financial performance of a business entity. Secondary class was used. Pearson correlation matrix and ordinary least square regression techniques were adopted to analysis data. The study revealed that there is significant relationship between ratio analysis and business performance as well as financial ratios based on the findings of this study, researchers recommended that financial ratio should be computed periodically to reveal areas strength and weakness of business. More so, ratio analysis should be adopted as an instrument to measure business performance in terms of profitability and liquidity. Adegbite Ganiu Adewale | Olusesi Hakeem O. | Akomolafe J. A. | Adekunle Surajudeen | Sabitu Owotutu "Accounting Ratios Information: An Instrument for Business Performance Analysis" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-5 , August 2018, URL: https://www.ijtsrd.com/papers/ijtsrd15948.pdf

Cloud accounting refers to transactions performed over the internet. The practice does not require you to install software in your computer or own a server. A cloud computing company that sells accounting services provides remote servers and the applications. It is simply using the internet to access software and storage rather than physically installing it in a computer. Cloud accounting is also known as "online accounting" serves the same function as cloud computing. We have to install only the software on our computer but it runs on servers and we can access it using our internet. In some instances, we would not need to install the software on our computer and can access it via web browser. Technological trend of recent years brings forward the concept of cloud computing an innovative model of processing and storage of data that allows companies to run business smoothly. The study has made an attempt to find out the benefits and issues of cloud accounting an accounting and decision making abilities of the firm. The benefits are more in compared to the issues involved in using cloud based accounting system. This paper focuses on the impact of cloud accounting on each factor in the entire business area. Prof. Piyush. M. Modi "Cloud Accounting - It's Benefits and Challenges" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-2 , February 2018, URL: https://www.ijtsrd.com/papers/ijtsrd9620.pdf

Accounting is an important tool in the hands of management. It helps the management of an organization to have control over its performance. The success of a business entity depends on the combined effects of four factors - land, labour, capital and management. The contribution of each factor has to be properly measured and then only the resultant performance of the entity can be properly evaluated. Accounting in a broad sense, is a tool adopted to measure the transaction, transformation, events, etc., usually involving money as a medium of exchange. At the end of accounting period financial statements are prepared. This study covers the Accounting Standard 1, 2, 3 practices and applicability in the Rittal India Pvt. Ltd is measured and concluded that the company reporting practices are highly transparent and practicing as per the ICAI guidelines. Dr. Vijayakumar A B "Application of Indian AS 1, AS 2, AS 3 at Rittal India Pvt. Ltd., an Galore" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-4 , June 2019, URL: https://www.ijtsrd.com/papers/ijtsrd23669.pdf

The efficiency of marketing for soft commodities in India has been of significant concern in the recent years. Out of 370 million tons of fruit production in the world, India accounts for 30 million tons. Over the last decade, the area under horticulture grew by about 2.7 per annum and annual production increased by 7 . With today's era of digitization, the dealer, farmers, wholesaler of soft commodities are maintaining the Expense Management, Accounting, Purchase Management, etc. manually and which is time consuming with no transparency, this in return creating major problem for trading. So, focusing on the above problem definition, we propose an ERP based system for major category of people involved in soft commodities, which has merits over current system in practice. The proposed system will have features like SMS facility, managing wholesale business. Managing orders sale, Purchases with accounting facility along with various business report formats based on individual requirements. This will help stakeholders to understand trading details of their soft commodities. Saloni Shrimali | Aayushi Jain | Komal Adhav "ERP System for Soft Commodities" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-3 , April 2018, URL: https://www.ijtsrd.com/papers/ijtsrd11374.pdf

India is very unique by birth it is known for good hospitality and ecofriendly business environment for small and big player equally by RBI survey almost nine million SMEs are existed in India. what you see and hear both are not correct some time such situation emerge than the role of SMEs come in picture let me clear it by giving estimation by researcher that Number of SMEs are behind one big company. That is why contribution of this sector is directly 7 and indirectly 30 in economy .But since implementation of GST raises several questions on very existence of the sector because 70 are not in threshold limit of GST so these are not in range of getting input tax credit. Under the previous tax regime, if your business had operations across many states, you would have to register for sale tax VAT with each state's sales tax department in order to do business activities .The reason that every state had different tax laws complicated the entire process, and business owners had to pay many procedural charges for VAT registration and uncontrolled chain of cascading started. Under GST, the registration is centralized and the rules are uniform for all the states across the country. Abbul Hasan Khan "Psychological Impact of GST on Small Business" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-2 , February 2018, URL: https://www.ijtsrd.com/papers/ijtsrd9446.pdf

Human resource accounting is the accounting methods, systems, and techniques, which coupled with special knowledge and ability, assist personnel management in the valuation of personnel in their knowledge, ability and motivation in the same organization as well as from organization to organization. The Human Resource Audit is an organized official process, which is designed to investigate the strategies, policies, procedures, documentation, structure, systems and practices with respect to the organizations human resource management. Human resource accounting and auditing helps management in identifying, measuring data and to audit human resource capital. Human resource accounting frames policies, procedures and various steps that is required for an organization. It is the measurement of the cost and value of human being to organization. It involves measuring costs incurred by private firms and public sectors to recruit, select, hire, train and develop employees and judge their economic value to the organization. Human resource audit is also a systematic formal process. Human resources are the people in an organization, so a human resources audit is a look at those people and the processes that put them in place to make sure the system is working efficiently. Human resource accounting and auditing are not legally binding in nature. The present paper focuses on the role and importance of Human resource accounting towards business competitiveness. The paper will also highlight the need, , benefits and challenges of Human resource accounting . Supriya. Gk "The Role of Human Resource Accounting for Gaining Competitive Advantage" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-2 , February 2019, URL: https://www.ijtsrd.com/papers/ijtsrd21555.pdf

The Paper titled "A Study on Working Capital Management and establishment of its impact on Sales and Profitability" is an effort to analyse the financial statements of Niva Holdings Ltd., Belarus, Minsk. The study is conducted at a Heavy Equipment Manufacturing Industry. NIVA Holding is the leader of Belarusian mining machinery manufacturers. Tools used in the study are Ratio Analysis and Regression to understand the trend of working capital and also establish a relationship by arriving at an equation. Major finding of the study was that the company has been seeing a wavy trend with respect to its ratios. A relationship has been established between Working Capital and Sales and Working Capital and Profits of the business, using Regression. Ms. Sindhu S Shastry | Mrs. Charithra C M | Dr Bhavya Vikas "An Analysis on Working Capital and its Impact on Sales and Profitability, with Special Reference to Niva Holdings, Minsk, Belarus" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-5 , August 2018, URL: https://www.ijtsrd.com/papers/ijtsrd15873.pdf

Corporate social responsibility CSR refer to Strategies Corporation or corporate conduct their business in a way that is ethical, society friendly and beneficial to environmental and community in terms of development. CSR activities have been associated with financial performance of organizations but this area has not been well touched by the researchers in Ethiopia particularly in banking business. The basic purpose of this research is to identify the effects of corporate social responsibility investment activities on financial performance of commercial banks in Ethiopia. Further, Financial performance was measured by net profits before taxes which are obtained from audited statements of comprehensive income from the year 2012 to 2016 and investment in CSR was measured using monetary spending on social activities in education, health and environmental aspects. To chase the above reason, 11 commercial banks are selected based on the availability of data on investments in Social activities from the total of 17 banks. This paper provides the impact on Investment in Social activities towards the growth of financial performance in the Ethiopian banking sector. Dr. Uvaneswaran .S .M | Mr. Hussien Fentaw Ayele "Investments in Corporate Social Responsibility and Its Effect on Financial Performance of Commercial Banks in Ethiopia" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-1 , December 2017, URL: https://www.ijtsrd.com/papers/ijtsrd8261.pdf

Indian Pharmaceutical division is very disjointed with more than 20,000 registered units. The pharmaceutical and organic industry in India is a very fragmented bazaar with simple value rivalry and administration price regulator. There are almost 250 great units and around 8000 small scale elements, which method the essential of the Pharmaceutical Manufacturing in India counting 5 central public sector units Perceiving fast, the worldwide pharma marketplace stands valued to extra than dual to $1.3 billion by the year 2020.The Indian Pharmaceutical Developed is developing extremely individually year. Hence a sweat has been over to study the effectiveness location of the industry with the profit of cruel, standard deviation, co efficient of variation, multiple regression, and study of change. The growth in profitability will not only yield greater effectiveness then also advance financial performance in future. Dr. S. Saravanan | R. Prabhu "A Study on Financial Performance of Pharmaceutical Company" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-3 , April 2018, URL: https://www.ijtsrd.com/papers/ijtsrd11425.pdf

While studying the basics of financial management students are often taught that liquidity and profitability both very important for business in terms of Survival and growth dont often go hand in hand with each other. In almost all theories there exist an inverse relationship between liquidity and profitability primarily due to the Limited nature of financial resources. Most often firms have to decide on using the available funds for short term purposes to meet the liquidity needs or to finance the long term necessities of making profit and growing in the long term. The main objective of the study is to analyse what kind of relationship exist between liquidity and profitability with specific concentration on Indian industry. In the study we have considered random companies from the Pharmaceutical sector that are part of the Pharmaceutical sectoral index of the NSE. We have used selective ratios to represent profitability and liquidity and used correlation analysis to identify what kind of relationship exist between them. Jerry Johny "Profitability and Liquidity. Do they move together?" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-1 , December 2017, URL: https://www.ijtsrd.com/papers/ijtsrd8279.pdf

This article considers the institutional and political background to the life of Organization associated with continuing debates about ‘modes of scientific knowledge’ and the supposed rise of Mode 2. It suggests that Organization should provide space for a more fully theorized and politically aware position of the new—and old—production of knowledge. It does so by, first, critically exploring the substantial volume of work that continues to insist that Mode 2—and its many variants—have tended to displace more traditional, so-called Mode 1, forms of scientific knowledge production. But its main contribution lies in suggesting that what has lurked behind scientific knowledge production for centuries is a more insidious and underlying mode of knowledge production—one which we label Mode 0—that corresponds to knowledge production based upon relations of power and patronage. We argue that not only does this notion allow us to develop a more penetrating critique of the claims made by proselytizers of Mode 2 but that Mode 0 has proved a more enduring form of knowledge production than Mode 1 and may well have greater longevity. Rather than becoming too embroiled in questions raised by the Mode 1/ Mode 2 debate about the utility of knowledge for managers, we suggest that readers may wish instead to pry further into the hidden world of Mode 0 patronage of knowledge production.

The purpose of the present paper is to study the linkage of CSR initiatives taken by the Indian companies and its impact on their RONW. For this purpose, various financial parameters have been used like Return on net worth, profit before tax and earnings per share. Researchers have taken a sample of 5 public companies namely Tata Steel Company, RIL, Mahindra and Mahindra, ITC and Larsen and Toubro to examine the relationship between corporate social responsibility and RONW by considering their financial statement of five years from March 2013 to March 2017 . The logic behind to take such samples is that these are big public key players with respect to Indian business. After getting all the data, an analysis on the relationship between CSR and other financial parameters like EPS, PBT and RONW are tested by Regression analysis and ANOVA. Irrespective of this general outcome, the current study depicts evidence that there is a insignificant relationship between CSR and Return on Net Worth RONW in case of these companies. Ms Kunika Bhargava | Dr. Ritu Wadhwa "A Study on Linkage between Corporate Social Responsibility and Return on Net Worth (RONW) of 5 Public Companies" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-4 , June 2018, URL: https://www.ijtsrd.com/papers/ijtsrd12984.pdf

Micro finance is a type of banking service that is provided to unemployed or low income individuals or groups who would otherwise have no other means of gaining financial services. Ultimately, the goal of microfinance is to give low income people an opportunity to become self sufficient by providing a means of saving money, borrowing money and insurance. ESAF is one of the premier microfinance institutions in India, particularly in Kerala. ESAF started its Micro Enterprises Development program in 1995, which was an important intervention area. MED provided a broad package of financial and business development services to the society and economically challenged men and women. The vision of organization is guided by the principle of sustainable holistic transformation of the poor and marginalized. The study is about Understanding the poverty and vulnerability of new and existing clients of ESAF Microfinance and also attempt to find out how the finance provided by the ESAF helps in the dismantling of poverty among its clients. The data used is primary and the source is SHGs of ESAf itself. The result shows that there is a significant positive impact on the old clients of ESAF than that of new clients due to the financial assistance provided by ESAF Microfin. Tony. C. Mathew "Understanding the Poverty and Vulnerability of New and Existing Clients of ESAF Microfinance with Special Reference to Thrissur and Palakkad District, Kerala, India" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-1 , December 2017, URL: https://www.ijtsrd.com/papers/ijtsrd7159.pdf

GST also known as the goods and service tax is defined as the giant tax structure designed to support and enhances the economic growth of our country. More than 150 countries have implemented GST so far. GST is an indirect tax system which takes account expenditure done through sale, manufacture, and consumption of goods and services at a national level which mainly involves companies, industries and services. The GST Rates for medicines were decided by the GST council. GST is levied under 5 different rates, namely NIL, 5 , 12 , 18 and 28 based on the HSN code of the item. GST is expecting to have a positive impact on the Indian Pharmaceutical Industries as it will decrease the manufacturing price since eight different taxes are levied in the pharmaceutical industries helps in easy going business. Beside some positive impact, there are some negative impacts also. A Drug Price Control is issued to make sure that the costs of vital medicines are fixed in such a way that they are affordable for everyone. According to the revised list issued by the National Pharmaceutical Pricing Authority NPPA , prices of the majority drugs have come down, which includes a list of antibiotics and drugs for treating cancer, HIV, diabetes. GST also affects the Business Strategy of Pharmaceutical Companies. Kinjal Vaghasiya | Parvaiz Ahmad Parry | Neelam Somani "Impact of GST on Pharmaceuticals: An Overview" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-4 , June 2018, URL: https://www.ijtsrd.com/papers/ijtsrd12985.pdf

The thrust of the study is to examine public support and facilitation of co operative aid to women empowerment with focus on Women Development Centre WDC in Anambra State. Thirty 30 members of Women Co operative Societies in WDC and 24 members of staff in WDC were randomly selected for the study. Data were collected through the use of two sets of structured questionnaires for the women co operative members and staff of WDC. The data collected were analyzed using descriptive statistics comprising mean, simple and multiple percentages, while the hypotheses were tested using chi square and f test. The major findings include that the major roles co operative play in women empowerment are facilitating skills development, assisting in training of members, easy access to credit facilities and provision of employment opportunities. Extension services are facilitated to women co operative in the form of agro extension services, management and financial advice as well as accounting and record keeping education. The research work proved that WDC programmes are instrumental to women's educational advancement and that saving level and access to credit of women increased when they joined women co operative. The study also identified challenges to effective implementation of WDC programmes and possible remedies to them so as to strengthen the developmental role of WDC in Anambra state. Onugu, Charles Uchenna | Onuoha, Onyekachi Chibueze "Public Support and Facilitation of Co-operative-Aid to Women Empowerment:The Role of WDC Programme in Anambra State, Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-5 , August 2018, URL: https://www.ijtsrd.com/papers/ijtsrd16959.pdf

ABSTRAK Penurunan profit bisnis kecil akibat implikasi ekonomi pasca pandemi COVID-19. Persoalan struktur permodalan menjadi kendala dalam mempertahankan dan meningkatkan usahanya secara terus menerus seiring kerubahan zaman. Koperasi Syariah sebagai salah satu lembaga keuangan Islam yang keislaman lebih dekat secara eksistensi maupun teritorial dengan masyarakat tingkat bawah sehingga menjadi alternatif pengembangan usaha masyarakat secara syariah sesuai persyaratan yang diberikan. Studi ini bertujuan untuk untuk menganalisis pengaruh literasi keuangan syariah dalam sikap, pengaruh sosial dan self-efficacy terhadap perilaku pemanfaatan produk koperasi syariah di Indonesia. Studi kuantitatif survey online dengan melibatkan 280 calon anggota koperasi syariah yang membutuhkan pembiayaan dan merupakan pemilik UMKM dijalankan dengan teknik analisis SEM PLS. Hasil studi menunjukkan pengaruh literasi keuangan terhadap sikap, pengaruh sosial dan self-efficacy lalu dilanjutkan arah jalur dukungan hipotesis terhadap niat untuk memilih Koperasi Syariah sebagai solusi kebutuhan finansial UMKM ditemukan. Strategi manajerial khususnya pemasaran dikembangkan dengan mempertimbangkan efek sikap positif, pengaruh sosial dan efikasi diri calon anggota sebagai pemilik bisnis atau produk keuangan syariah yang akan mereka tawarkan kepada pelanggan mereka akan berkontribusi pada pertumbuhan sektor UMKM khususnya UMKM Generasi Millenial dan UMKM Hijau di Indonesia melalui upaya promosi dan kerjasama. Kata Kunci: ASE Model, Ekonomi Islam, Koperasi Syariah, Pemberdayaan, UMKM. ABSTRACT The decline in small business profits due to the post-COVID-19 pandemic economy. The issue of capital structure is an obstacle in maintaining and increasing development continuously in line with the changing times. Sharia cooperatives as one of the Islamic financial institutions are closer in existence and territorially to the lower level of society so that they become an alternative for community business development in accordance with the requirements given. This study aims to analyze the effect of Islamic financial literacy on attitudes, social influence and self-efficacy on the application of Islamic cooperative products in Indonesia. Quantitative study of online surveys involving 280 prospective members of Islamic cooperatives who need financing and are MSME owners carried out with the PLS SEM analysis technique. The results of the study show the effect of financial literacy on attitudes, social influence and self-efficacy, then choosing the direction of hypothesis support for the intention to find Islamic Cooperatives as a solution to the financial needs of MSMEs. 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Cryptocurrency, a new technology depended electronic currency, is seemed as business commodity for investment and medium of exchange to few number of people of the world. It has different forms in different countries even more different forms in the same country. Bit coin, the first and most popular cryptocurrency, is paving the way as a disruptive technology to long standing and unchanged financial payment systems that have been in place for many decades. In some countries, cryptocurrency has been recognized by the respective governments. While cryptocurrencies are not likely to replace traditional fiat currency, they could change the way internet connected global markets interact with each other, clearing away barriers surrounding normative national currencies and exchange rates. Cryptocurrencies bear both some advantages and disadvantages in uses. Over the last few years, it has been gaining rapid popularity in the public eye. In India, recognition process has been started to come into mainstream of the public domain. In this article, a short analysis of cryptocurrency is presented, which illuminates some of the recent events and movements that could influence whether cryptocurrency contributes to a shift in economic paradigms. The article covers the original idea and motivation, the mode of operation and possible applications of Cryptocurrencies and block chain technology. We conclude the article mentioning the prospect of cryptocurrency in India as well as in the world. Prasanta Kumar Dey "Cryptocurrency - Few Words on Digital Money" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-4 , June 2018, URL: https://www.ijtsrd.com/papers/ijtsrd14460.pdf

There has been amplify in attention in the Corporate Governance practices in modern era since 2001, particularly due to number of high profile financial scandals of large corporation, most of which complicated in accounting fraud such as Satyam Computers, Enron Corporation etc.. After the number of corporate financial scandal in the early part of the decade, it raised the pressure on investors on companies to strengthen corporate governance arrangement by unscrambling the roles of chairman and CEO. The wide reaching gesticulate of laissez fair or isolationism, privatization, take over, pension fund reforms and the enlargement of private savings are the reasons why the corporate governance becomes so high up today. Investors from developed countries are challenging those Indian companies to chase international best practices with an emphasis on corporate governance. A McKinsey survey conducted in 2002, found that investors were willing to pay a premium for a well governed company Barton et al. 2006 . Among all other forces, four major energetic forces can be acknowledged for the materialization of corporate governance in India. These include Globalization, Privatization, unprincipled business practices and sanctuary scams. The corporate governance disturbed with many stakeholders and goals for which the corporation is formed. The valuable and ethical governance practice of the corporate is to facilitate the nation to cultivate economically. Government of any countries expects the growth, employment, wealth and satisfaction through valuable governance. Furthermore, it should raise the living standard of the society and increase in adhesiveness of society. Mayank Goyal | Dipanshu Mishra "Momentous of Corporate Governance in the Capital Market" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-5 , August 2018, URL: https://www.ijtsrd.com/papers/ijtsrd16977.pdf

بسم الله الرحمن الرحيم
 In the Name of Allah, Most Gracious, Most Merciful
 THE ROLE OF INDEXING FOR A JOURNAL 
 Islamic economics, banking and finance is still a niche area of research. The number of journals publishing Islamic finance literature has grown since the first academic journal dedicated to Islamic finance was launched in 1983 by King Abdulaziz University in Saudi Arabia. Yet, it should be recognised that the number remains small compared to their conventional counterparts. There are only a few specialised academic journals that publish literature in areas related to Islamic accounting, economics, business, banking, finance and management. As at September 2023, less than ten such journals are Scopus-indexed and only one is included in Clarivate Analytics’ Web of Science Social Sciences Citation Index (SSCI).
 Indexation of a journal in prestigious databases is a reflection of the journal’s quality and impact. Indexed journals are recognised as authoritative sources of information and are considered of higher scientific quality than non-indexed journals. By getting indexed and abstracted in major indexes and databases, journals gain international visibility and become more accessible to their readers. This paves the way for published articles to be seen by more readers and cited more often by scholars. Therefore, the more visible a journal is, the more authors’ articles will be seen, read and cited and the greater the opportunity for the journal to contribute to the wider scholarly community within its field of specialisation.
 A major index is Scopus, Elsevier’s abstract and citation database. Scopus-indexed journals have been evaluated and accepted by the Scopus Content Selection and Advisory Board (CSAB) for meeting rigorous quality and impact criteria. Scopus’ minimum assessment criteria include peer-reviewed content, regular and timely publication, relevance to an international audience, and ethical publication policies. Scopus-indexed journals are further categorised into four quartiles within their specific subject area. Quartile 1 (Q1) consists of the highly-ranked journals, having the highest level of quality and impact. It is then followed by Quartile 2 (Q2), Quartile 3 (Q3) and Quartile 4 (Q4).
 SSCI, another highly-regarded index that ranks the most prestigious journals in the social sciences stream, forms part of the ‘Web of Science Core Collection’, which also comprises the Science Citation Index Expanded (SCIE), Arts & Humanities Citation Index (AHCI) and Emerging Sources Citation Index (ESCI). The Web of Science Core Collection recognises only journals that demonstrate high levels of editorial rigour and best practices.
 For inclusion in SSCI, SCIE and AHCI, journals within the respective category (i.e., social sciences, sciences, and arts and humanities) must meet both rigorous quality criteria and impact criteria. If a journal meets only the quality criteria, it enters the ESCI.
 Journals which enter ESCI are further evaluated for impact and are then included in either SCIE, SSCI or AHCI. Although there is no absolute rule, journals that fall within Q1 and Q2 are much more likely to be assessed for positive impact. According to the Web of Science Journal Evaluation Process, the quality criteria include: 
 
 
 
 
 · ISSN
 · Journal title
 · Journal publisher
 · Website address and functionality
 · Content access
 · Peer review policy
 · Contact details
 · Scholarly content
 · Content relevance
 
 
 
 · Article titles and abstracts in English
 · Clear language
 · Timeliness of publication
 · Publication volume
 · Journal format
 · Publication ethics statement
 · Bibliography
 · Appropriate citations to the literature
 
 
 · Editorial affiliation details
 · Editorial board composition
 · Author affiliation details
 · Author distribution
 · Grant support details
 · Validity of statements
 · Adherence to community standards
 
 
 
 
 
 
 ISRA International Journal of Islamic Finance (IJIF) is Scopus-indexed, and its latest quartile as at 5 September 2023 is Q1 (Development), Q2 (Finance) and Q2 (Economics and Econometrics). It is also included in ESCI, beginning with Vol. 9 No. 1 (2017). The ongoing challenge for IJIF is to maintain its rank within the top quartiles in Scopus by continuing to increase the number of citations of its published articles.
 IJIF’s final hurdle is to meet the Web of Science’s impact criteria so that it can be considered for inclusion in SSCI. These impact criteria include:
 
 Comparative Citation Analysis — this benchmarks IJIF’s impact factor against existing SSCI journals. 
 Author Citation Analysis — this checks that IJIF’s authors are regularly publishing in other SSCI journals.
 Editorial Board Citation Analysis — this checks that IJIF’s Editorial Advisory Board members are regularly publishing in other SSCI journals.
 Content Significance — this checks that significant and original contributions to the field are being published with regularity.
 
 
 Obviously, the challenge remains for IJIF to attract highly-cited papers, high profile authors whose work attracts citations, articles that discuss hot and emerging trends, and original research that contributes to the body of Islamic finance knowledge, among others. Necessary measures will be taken at the level of IJIF to improve its impact on the Islamic finance community. 
 IJIF Volume 15 Number 3 September 2023
 This issue of IJIF publishes nine articles that have been long awaiting publication. We thank the authors for considering the publication of their articles with IJIF despite the long wait. The delay was regretfully caused by the pagination constraints we faced when publishing with our last publisher. These are the articles published in this journal’s issue and the main gist of their arguments:
 
 An Empirical Investigation of the Factors Affecting Perceptions of University Students in Pakistan on the Usage of Islamic Equity Crowdfunding by Iqra Sarfraz, Huma Ayub and Abida Ellahi. This article finds project innovativeness, return on investment, and perceived informativeness, among others, to be the key factors that influence investors’ willingness to invest in Islamic equity crowdfunding platforms.
 Maqāṣid Entrepreneurial Finance: An Islamic Approach to Small Business Capital Structure Theory by Wida Purwidianti, Bambang Agus Pramuka, Rio Dhani Laksana and Wiwiek Rabiatul Adawiyah. This article determines five factors that influence capital structure decisions of small businesses based on maqāṣid al-Sharīʿah.
 Model Design of Sociopreneurship: Halal Based-Development of Micro, Small and Medium Enterprises Through Zakat Institutions by Siti Nur Azizah, Annisa Nur Salam and Ahmad Zaenal Arifin. The zakat institutions’ model of sociopreneurship proposed in this article aims at fostering MSMEs that develop halal products so that they can evolve from being zakat recipients to being zakat payers.
 Malaysian Consumer Income and Spending Behaviour During the COVID-19 Pandemic: An Insight from Maqāṣid al-Sharīʿah by Nur Alisya Nabila Ros Hisham, Shahrina Ismail and Sharifah Fairuz Syed Mohamad. This study relates spending behaviour to awareness of maqāṣid al-Sharīʿah during COVID-19.
 · Developing an Islamic Business Model: A Case for Agricultural Value Chain Finance in Agrobank, Malaysia by Aris Anwaril Muttaqin, Muhammad Adib Samsudin, Ahmad Dahlan Salleh, Azlin Alisa Ahmad and Akhmad Syakir Kurnia. This article is a case study of the agricultural value chain finance business model implemented by Agrobank in Malaysia.
 Investor Sentiments, the COVID-19 Pandemic and Islamic Stock Return Volatility in Indonesia by Maulidya Firdaus Irwaningtyas, Puji Sucia Sukmaningrum and Sulistya Rusgianto. This research focuses on the sentiments of Islamic stock investors in the context of COVID-19 and examines Islamic stock return volatility.
 A Theoretical Analysis in Choosing Between Profit-Loss Sharing and Interest-Based Contracts: A Simple Game Model by Reza Gholami, Aisyah Abdul-Rahman, Fathin Faizah Said and Nor Ghani Md Nor. This study finds four major factors that determine participants’ choice between profit-loss sharing contracts and interest-based contracts.
 Impact of COVID-19 on the Behaviour of Islamic and Conventional Investors: Evidence from the Indonesia Stock Market Crash 2020 by Faris Azzam Shiddiqi and Akhmad Akbar Susamto. This article compares COVID-19’s impact on conventional and Islamic stock markets in Indonesia and the role played by the panic index on stock market returns.
 Lack of Profit-and-Loss Sharing Contracts in Moroccan Islamic Banks: An Investigation during the Coronavirus Pandemic by Dalila Tarriko and Abdelati Hakmaoui. This article highlights the institutional and operational challenges and COVID-19 repercussions that affected implementation of PLS contracts in Morocco. 
 
 We thank our readers for their support and wish them an insightful read.
 Allah (SWT) is the Bestower of success, and He knows best.

Indian banking system is fully mature and based on the best practices of world banking. In last decay world economy see many up and down but our banking sector does not affect negatively and in fact after recession of 2007 08 our banking system makes necessary some modification. So that system can face any eventuality in future. After 1991 Indian economy open up and think beyond protected walls and do what other developing countries are doing but with great care of our environment and capibility As the most of the rural population is still not using formal banking system so they are not aware abut micro finance instrument that is why they are not included in the inclusive growth story of India. The concept of financial inclusion becomes quite challenging for the Indian rural economy. Since 2006, many focused initiatives are taken by NABARD and Government of India in favor of financial inclusion but the impact of these did not result satisfactory outcome. The paper aims to focus on using the existing resources such as Mobile and smart phones, Banking Apps, Indian Post Office, Internet banking and Non banking financial institutions NBFCs thereby making it more healthy and user friendly for the interest of the rural population as well as the formal sector. My study focused on 250 students studying in Monad University and most of student are lacking in basic financial literacy. So knowing the facts behind backwardness in rural population of different part of India .we frame questionnaire and use simple statistical tools and analyze the problem and found that most of Government and private schemes related to financial inclusion crop insurance, Beema youjna.jandhan account, sukanyia, rural mutual funds,kisan vikas patra are not properly convinced to the masses. Usually government official goes to rural areas and hold a formal talk in difficult language and so on. For making them aware about financial instrument we can use SMS service in local languages. What my study found that they have enough money but in absence financial literacy they are putting into debt instruments which are not yielding enough to beat inflation. Their saving can be channelize into well diversified mutual by way of SIP. Rajendra Prakash Agrawal | A. H. Khan "Indian Banking Sector and Micro Finance" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-2 , February 2018, URL: https://www.ijtsrd.com/papers/ijtsrd9406.pdf

This study investigated the effect of exchange rate fluctuations on Nigerian economy. The fixed and floating exchange eras were compared to know the exchange rate system in which the economy has fairly better. The time period covered was 2012 to 2015. The study employed the ordinary least square OLS multiple regression technique for the analysis. The coefficient of determination R2 , F test, t test, beta and Durbin Watson were used in the interpretation of the results. The resulted revealed that about 85 of the changes in macroeconomic indicators are explained in the fixed exchange era. In the floating exchange era, 99 was explained while the whole periods has 73 explanatory power, hence the floating exchange era 1986 to date is more effective in explaining economic trend in Nigeria. Also, exchange rate has significant positive effect on GDP during the fixed exchange rate era and negative effect the eras floating and all time inflation has insignificant negative effect on GDP during the fixed exchange era significant effect in floating era and significant negative effect in the all time period money supply has insignificant negative effect GDP in fixed exchange era and significant positive effect during the floating and all time period and oil revenue has significant positive effect on the GDP in all the exchange rate regimes floating, fixed and all time in Nigeria. The study thus conclude that exchange rate movement is a good indicator for monitoring Nigerian economic growth. So far exchange rate has always been a key economic indicator for Nigeria. The floating exchange period has outperformed the fixed exchange rate in terms of contribution inflation, money supply and oil revenue to economic growth. This indicate that the floating exchange rate has been a better economic regime for sustainable economic growth in Nigeria. From the findings, it is evident that oil revenue has positive effect in Nigeria and has remained the mainstay of the economy. It is thus recommended among other things that a positive exchange rate stock should be monitored regularly, so as not to allow those that find exchange rate as an avenue of investment like banks and public carry out their business, which is more devastating to the economy. UFOEZE, Lawrence Olisaemeka | OKUMA, N. Camilus | Prof. Clem NWAKOBY "Effect of Foreign Exchange Rate Fluctuations on Nigerian Economy" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-1 , December 2017, URL: https://www.ijtsrd.com/papers/ijtsrd8310.pdf

It is a great pleasure to introduce the second volume second issue of our journal into the global community yearning for high-quality, impactful papers. IPJAF continues to seek and provide readers throughout the world with technology supported peer-reviewed scholarly articles on a broad range of established and emergent areas of accounting, finance, business, economics, and social sciences.
 
 I am resolute to maintain the high-quality standard of research and publication which is anchored on the exemplary service and dedication of our editorial board, editorial review and the editorial office. This volume 2, issue 2 comprises five manuscripts dealing with financial accounting, taxation, and auditing.
 
 The first article entitled “Examining the independent audit committee, managerial ownership, independent board member and audit quality in listed banks” by Dr. Hisar Pangaribuana (Adventist University of Indonesia, Bandung, Indonesia), Dr. Jenny Sihombinga (Adventist University of Indonesia, Bandung, Indonesia), and Dr. Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) examines the effects of the independent audit committee on the relationship between managerial ownership and independent board member on audit quality in the Indonesian listed banks. The unit of analysis is companies carrying on the banking business and listed on the Indonesian stock exchange (IDX) between the period of 2010 to 2015. This study is explanatory (i.e., causal predictive), and uses the second generation structural equation modelling statistical analysis tools, PLS-SEM and PROCESS Partial Least Square for hypotheses testing. The results show that the independent board member has a significant impact on the independent audit committee and the audit quality. The study reveals that managerial ownership does not influence audit quality. The adoption of the independent audit committee with a long tenure of years can be potentially risky and less creative. As a result, their oversight functions may be in jeopardy, impaired or reduced performances. The research findings reveal no significant indirect effects of the independent audit committee on the relationship between managerial ownership, independent board member and audit quality in the banks listed in IDX. Independent board members need to renew the appointment of the independent audit committee members to improve the quality of the oversight functions undertaken by the audit committee, and hence, enhance audit quality. The authors suggest further research on the ideal level of managerial ownership and number of an independent board member to produce a good audit quality in the Indonesian listed banks.
 
 The second article titled “Salaried taxpayers’ internal states and assessment performance under self-assessment system: a quasi-experimental evaluation” by Dr. Noraza Mat Udin (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) takes a look at the first reform that impacts taxpayers, that is, the implementation of self-assessment system (SAS) to replace the old assessment system in 2004. The perception is that SAS had entirely changed the taxpayers’ responsibilities from being assessed by the tax authority to a person who is responsible for assessing own income tax liability. Her study explores the public fora debates on whether taxpayers can perform their responsibilities that were previously handled by trained tax personnel in Malaysia. Her paper reports the findings of a quasi-experimental evaluation of salaried individual taxpayers’ in the early stage of SAS implementation. She argues that a lot needs to be done, notwithstanding SAS had been implemented for more than a decade, the problem of taxpayer performance is continuing due to the dynamic nature of taxation in reality. The data were collected using a quasi-experimental method known as posttest-only no-treatment control group design. The sample comprised post-graduate students, who were actual taxpayers. Among the elements of the taxpayer’s internal states considered in this study, tax knowledge was found to have a significant relationship with assessment performance. Further analysis was conducted which showed that the majority of tax knowledge dimensions had a significant relationship with taxpayer assessment performance. The findings of this study have contributed to the body of knowledge because there is a general dearth of published research, particularly in Malaysia that investigates taxpayer assessment performance especially using an experimental approach.
 
 The third article with a caption, “Working capital management and firm performance: lessons learnt during and after the financial crisis of 2007-2008 in Nigeria” by Mr. Sunday Simon (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Dr. Norfaiezah Sawandi (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), and Prof. Dr. Mohamad Ali Abdul-Hamid (Department of Accounting, College of Business Administration, University of Sharjah, United Arab Emirate) examines the relationship between working capital management (WCM) and firm performance during and after the financial crisis of 2007-2008 in Nigeria. The authors argue that the financial crisis could be attributable to the deterioration and ultimate failure of WCM performance that affected many Nigerian firms. During the crisis, lending conditions were deeply affected, and financing operations became challenging for firms. Although research findings on the causes and effects of the crisis on the economy are known, what remains unknown is whether the financial crisis had a significant impact on WCM performance. The differences between the two periods, the crisis period and then after the crisis period, is operationalised through two analyses. The findings indicate that WCM variables have more explanatory power (R2) in the period after the crisis than during the crisis. Also, the results of the Cramer Z-statistic, which examined between sample comparisons of the R2, revealed that the Z-scores are significant, implying that a significant difference existed between the two periods. It suffices to say that WCM was affected during the financial crisis and led to low profitability, whereas, during the after-crisis period, WCM associates with higher profitability. These findings have implications for managers and policymakers because access to financing has become a global problem and adequate WCM management increases a company’s resilience to financial and external shocks.
 
 The fourth article entitled “The Influence of Technology Readiness on Information Technology Competencies and Civil Conflict Environment” by Prof. Dr. Kamil Md. Idris (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Associate Prof. Dr. Akilah Abdullah (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Haetham H. Kasem Alkhaffaf (OYA Graduate School of Business, College of Business, Universiti Utara Malaysia), and Al-Hasan Al-Aidaros (Islamic Business School, Universiti Utara Malaysia, Malaysia). Their study confirms prior findings that the Technology Readiness scale can capture the association among technology readiness and technology usage behaviours. The study also expands earlier research by investigating the impact of technology readiness on individual competency among accountants to using IT in a workplace under the intensity of civil conflict in Iraqi environment. The result shows that there is a positive significant relationship between technology readiness and the IT competencies of Iraqi accountants. It implies that the technology readiness regarding willingness, enthusiasm, and motivation of accountants using IT has an impact on their IT competencies. In other words, the higher the readiness of the accountants in making use of technology, the higher their competence in the use of IT. This study contributes to the body of knowledge in terms of theory, method and practice in Iraq especially and developing countries in general.
 
 The fifth article titled “Mediating effect of Quality-differentiated Auditor on the relationship between Managerial ownership and Monitoring mechanisms” and authored by Dr. Rachael Oluyemisi Arowolo (Chrisland University, Nigeria), Prof. Dr. Ayoib Che-Ahmad (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Dr. Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) and Dr. Hisar Pangaribuana (Adventist University of Indonesia, Bandung, Indonesia) examines the relationship between Managerial Ownership (MO) and MMs with quality-differentiated auditors (QDA) as the channel for the relationship. Over the past decade, most studies in corporate governance and audit market emphasised the importance of monitoring mechanisms (MM), especially after the global economic meltdown resulting from the Enron saga. The literature on MM continues growing as many countries especially the Sub-Saharan Africa are still struggling to come out of the effect of the economic meltdown and businesses continues to fail or merge. The study used data from non-financial listed companies in Nigeria providing empirical supports that MO significantly associates with MMs in the right direction. Likewise, QDA also influences the MMs in the right direction suggesting that QDA is necessarily required to enhance adequate MMs. The findings of this study provide support for the association of MO and MMs with the intervention of QDA for solutions to agency problems. Companies should, therefore, motivate the management to own shares within the reasonable range that aligns the interest of the management with that of the shareholders. This paper adds to knowledge especially in Nigeria and Sub-Saharan Africa by examining a mediating effect to depict the relationship between MO and MM, which are not evident in prior studies
 
 It is my conviction that in the coming year, the vision of IPJAF to publish high-quality manuscripts in the established and emergent areas of accounting and finance from academic and professional researchers will be sustained and appreciated.
 
 As you read throughout this volume 2, issue 2 of IPJAF, I would like to remind you that the success of our journal depends on you, your friends and colleagues as stakeholder through the submission of high-quality articles for review and publication.
 
 Once again, I acknowledge with gratitude your continued support as we strive to make IPJAF the most authoritative journal on accounting and finance for the community of academic, professional, industry, society and government.
 
 
 Oluwatoyin Muse Johnson Popoola, PhD
 Editor-in-Chief
 popoola@omjpalpha.com

Title <strong>Methods to Enhance Accessibility of Japanese Medical Literature in English Journals</strong> Abstract To address the challenges of accurately citing Japanese medical literature in English journals, the essential guidelines &ldquo;Citing Medicine&rdquo; by the National Library of Medicine were reviewed, focusing on practical adjustments to enhance accessibility. Key proposals include the use of persistent identifiers (Digital Object Identifier, PubMed Identifier, and International Standard Book Number), proper citation of online content, and the inclusion of romanized Japanese article titles. The selection of accessible journal titles and the importance of consistency were also discussed to avoid confusion. Given the significant volume of Japanese medical literature, cross-lingual citation is critical for preventing the isolation of scientific discoveries. These proposals highlight the need for improved citation practices to make Japanese research activities more accessible to the global research community. Original Publication <strong>Journal</strong>: <em>JMA Journal</em> <strong>Publication Date</strong>: 2024 Oct 15 (Epub 2024 Oct 3) <strong>Volume/Issue</strong>: 7(4) <strong>Pages</strong>: 461&ndash;470 <strong>DOI</strong>: 10.31662/jmaj.2024-0140 License This article is published under the Creative Commons Attribution 4.0 International (CC BY 4.0) license.You are free to share (copy, distribute, transmit) and adapt the work for any purpose, even commercially, provided you give appropriate credit to the original authors and source. Copyright Copyright &copy; 2024 The Japan Medical Association.All works published in <em>JMA Journal</em> apply the CC BY 4.0 license.No additional permission is required from the publisher for reuse under this license. &nbsp; <strong>Introduction</strong> The accuracy and completeness of reference lists in academic papers significantly both enhance the accessibility of previous research for readers⁽¹⁾, and show respect for preceding researchers⁽²⁾. Additionally, complete references allow readers to judge for themselves the necessity of consulting the cited works⁽²⁾. However, the challenges of accurately citing Japanese medical literature in English journals are seldom discussed. Even native Japanese speakers may struggle to locate original sources, with undoubtedly higher barriers for English speakers attempting to access Japanese-only texts. In this review, we examine the current guidelines and practices for citing Japanese medical literature in English journals. Our lead author authored a paper on the practical use of software for three-dimensional visualization of CT images available in Japan and reported the findings in the JMA journal⁽³⁾. During the process of reviewing technical literature on the use of this software, considerations were made on how to cite Japanese papers in English to enhance accessibility for readers. Drawing from this experience, we aim to highlight key considerations and propose practical methods for improving accessibility in the cross-lingual citing process. These recommendations are particularly relevant for readers of the JMA journal, who are likely to frequently encounter such references. It is important to note that the insights presented here are not novel but are distilled from widely recommended style manuals. By reviewing these guidelines and offering proposals for improvement, we seek to address the existing challenges and enhance the accessibility of Japanese research for the global academic community. <strong>Style manuals referenced</strong> In the realm of medical literature, the de facto standard for reference lists is the Vancouver style, utilized by databases such as MEDLINE and PubMed⁽⁴⁾. This style is also endorsed by the International Committee of Medical Journal Editors (ICMJE)⁽⁵⁾ and is detailed in "Citing Medicine," published by the National Library of Medicine (NLM)⁽⁶⁾. The AMA Manual of Style, created by the American Medical Association⁽⁷⁾, follows similar principles but includes variations such as italicizing journal names ⁸⁾. The JMA journal, published by the Japan Medical Association, recommends "Citing Medicine" in its Instructions for Authors⁽⁹⁾, which includes numerous guidelines for citing non-English literature. This review explains practical adjustments based on "Citing Medicine" to improve accessibility to Japanese journal articles, with additional references to the AMA Manual of Style where necessary. Table 1 presents practical examples of reference styles for citing Japanese literature in English journals, with detailed explanations provided in subsequent sections. <strong>Proposals for practical adjustments for enhancing accessibility of Japanese medical literature in English Journals</strong> <em>Indicating persistent identifiers</em> Since the late 20th century, digital systems have been collecting information on research activities⁽¹⁰⁾. Persistent identifiers are essential for accurately and efficiently linking this information⁽¹¹⁾. In life sciences and medicine, the PubMed Identifier (PMID), a unique identifier assigned to documents within the PubMed database, has played this role but is being gradually replaced by the Digital Object Identifier (DOI) established in 1997⁽¹⁰⁾. DOIs permanently identify digital content, significantly enhancing the utility, visibility, and impact of scholarly works⁽¹²⁾. Adding "https://doi.org/" before the DOI creates a complete Uniform Resource Locator (URL) link⁽¹³⁾ and, in Japan, the Japan Link Center (JaLC) manages DOI registration, accounting for 3% of the 2.2 billion DOIs registered in 2020⁽¹⁴⁾. According to "Citing Medicine," PMIDs and DOIs can be included in the note section of most journal article references (Chapter 1, Examples for Notes 70 and 71)⁽⁶⁾. Similarly, the AMA Manual of Style, in its newly established strong recommendations in the 11th edition, states that DOIs should be included whenever possible. Ideally, all content should have a DOI but, for pre-DOI content, the corresponding PMID should be sought. Table 1a shows a style example with PMID, and Table 1b with DOI. &nbsp; <em>Online content without persistent identifiers</em> "Citing Medicine" anticipates the existence of online content that lacks persistent identifiers. Such content may be nearly identical to printed journal articles or books. However, "Citing Medicine" emphasizes the importance of not treating these online resources as if they were print materials as it is crucial to accurately reference the online nature of these resources to maintain proper citation practices. The key is to first gather the necessary details for citing the printed version and then add internet-specific elements (in the beginning of Chapter 22 and 23)⁽⁶⁾. &ldquo;Citing Medicine&rdquo; directs to indicate online access by placing "Internet" in square brackets after the title, followed by a period (Chapter 22 and 23, &ldquo;Type of Medium&rdquo;)⁽⁶⁾, contrasting with the AMA Manual of Style, which does not specify whether the type of medium is online content or not but requires either a DOI or a URL (DOI preferred)⁽⁷⁾. After the location (pagination), start with "Available from:", followed by the URL. If the URL ends with a slash, add a period; otherwise, no punctuation is needed (Chapter 22 and 23, &ldquo;Availability&rdquo;)⁽⁶⁾. Multiple URLs can be separated by a space, semicolon, and another space (Chapter 22, Box 67; Chapter 23, Box 59)⁽⁶⁾. "Citing Medicine" also requires indicating the date of citation after the date of publication, as online content is often updated (Chapter 22 and 23, &ldquo;Date of Citation&rdquo;)⁽⁶⁾. Including a DOI, if available, is also allowed (Chapter 22, Box 69; Chapter 23, Box 61)⁽⁶⁾. This contrasts with the AMA Manual of Style, which does not include URLs or accessed dates when a DOI is available⁽⁷⁾. Table 1c shows an example with multiple URLs for an article without any persistent identifiers. Table 1d provides an example with a DOI and multiple URLs. Table 1e demonstrates archived content of a book accessible from the National Diet Library's digital collection, where even older content may have a DOI available, promoting DOI usage⁽¹⁵⁾. Additionally, "Citing Medicine" allows including an International Standard Book Number (ISBN) at the end of online book references (Chapter 22, Box 71)⁽⁶⁾. ISBNs function as persistent identifiers, uniquely specifying bibliographic records⁽¹¹⁾. According to a 2021 report based on a survey of 1,100 biomedical journals and a questionnaire sent to 125 editors or editorial offices, no journals required ISBNs, while two-thirds of the respondents considered ISBNs to be important identifiers⁽¹⁶⁾. ISBNs have been included in Japanese publications since January, 1981⁽¹⁷⁾. Table 1f illustrates an example of an online book with both DOI and ISBN. &nbsp; <em>Including romanized Japanese titles</em> "Citing Medicine" outlines the following specific rules for article titles in languages other than English (Chapter 1, Box 14): Rule 1, translate titles into English; Rule 2, enclose translated titles in square brackets; Rule 3, indicate the original language after the location (pagination) with a period; and Rule 4, if possible, place the original or romanized title before the translation⁽⁶⁾. When no official translation is available, a novel one must be created. Fortunately, many Japanese medical journals provide official English titles. However, if such titles are unavailable, resources like Medical*Online-E (Meteo Inc., Tokyo (Japan)), a Japanese medical literature database, offer machine translations for other journals, which can be helpful (Table 1d, Figure 1). For books, databases like CiNii (National Institute of Informatics, Tokyo (Japan)) or WorldCat (OCLC Inc., Dublin (OH)) may reveal official English titles (Figure 2). It is crucial to recognize that the way article titles are presented can significantly affect accessibility and reader comprehension. Rules 2 and 3 are more often omitted than Rule 1⁽¹⁶⁾, and Rule 4 (because of official title availability) is almost never currently followed. However, these rules are also important for indicating non-English content and preventing reader confusion. Unfortunately, many Japanese articles are not found even when searched by their official English article titles in various databases. If such an article is thusly mistaken for an English one, readers may waste time searching; therefore, Rule 3 must be strictly followed, as Rule 2 alone is insufficient. Surprisingly, despite Rule 4 being optional, some guidelines suggest prioritizing the original language title over its translation to clearly indicate that the document is written in a language other than English⁽⁴⁾. However, romanized titles are also beneficial for Japanese speakers searching in Japanese. Table 1 demonstrates examples of romanized Japanese titles alongside their English translations. It is noteworthy that, as seen in Table 1f, the official English translation of the article title is significantly shorter due to the omission of the Japanese article subtitle, highlighting the importance of including the original language. One of the challenges in implementing Rule 4 is the romanization of Japanese titles. Japanese has a long history of multiple, often confusing, romanization systems such as Hepburn and Kunrei, and standardization remains unachieved⁽¹⁸⁾, posing a chalenge in bibliographic management⁽¹⁹⁾. "Citing Medicine" considers the American Library Association &ndash; Library of Congress (ALA-LC) Romanization Tables, which are based on the Hepburn system, as a reliable authority (Chapter 1, Box 6)⁽⁶⁾. However, these tables use macrons (a type of diacritic, indicated by a horizontal bar written above vowels such as ā, ī, ū, ē, ō to denote long vowels in Japanese)^{(19, 20)}, conflicting with "Citing Medicine's" rule to ignore diacritics (Chapter 1, Box 14)⁽⁶⁾. While macrons are typically not used in the romanization of personal names or well-known place names in Japanese, they are crucial for preserving meaning in general Japanese text. Without macrons, many Japanese words can have altered meanings, leading to potential misunderstandings. This review demonstrates examples with macrons for titles only, considering technological advancements that make diacritics less problematic. There are various character encoding standards used for electronic communication, among which UTF-8, an international character encoding standard that supports macrons⁽²¹⁾, is now widely used across major systems and websites (98.3% as of Jun 2024)⁽²²⁾. The AMA Manual of Style and PubMed also accept diacritics, indicating a shift towards their inclusion⁽⁷⁾. Additionally, WorldCat also accepts a romanization system that uses macrons (Figure 2)⁽¹⁹⁾. &nbsp; <em>Choosing accessible journal titles</em> When citing Japanese journal titles in English papers, there are two options: romanizing the Japanese journal title or using an English (or occasionally Latin) alternative journal title. According to "Citing Medicine," if the former is chosen, the journal title should NOT be abbreviated, whereas, for the latter, specific abbreviation rules apply (Chapter 1, Box 22)⁽⁶⁾. Additionally, "Citing Medicine" allows the inclusion of both romanized and English titles for article titles but does not permit this for journal titles, so one or the other must be chosen (Chapter 1, Box 22)⁽⁶⁾. For journals indexed in PubMed, the romanized original language journal title is preferred. For example, "Hinyokika kiyo", which is indexed in PubMed, is the romanized journal title used over its Latin counterpart, "Acta Urologica Japonica," as it enhances accessibility for PubMed readers (Table 1a). The NLM Catalog can provide further details, such as International Standard Serial Number (ISSN) for assigning unique identifiers to periodicals and abbreviations of journal titles, making them easier to reference (Figure 3) (Chapter 1, Box 22)⁽⁶⁾. For journals not indexed in PubMed, while the choice of journal title can be freely chosen. English (or Latin) journal titles can help non-Japanese readers infer the journal's subject area, as even Japanese speakers may find it challenging to deduce the original Japanese journal title from its romanized form⁽²³⁾. Thus, finding English (or Latin) journal titles for non-indexed journals is valuable. Ichushi, a medical literature search service by the Japan Medical Abstracts Society (Tokyo (Japan)), can help identify these alternative journal titles (Table 1c, Figure 4a). "Citing Medicine" also recommends using the ISSN International Centre&rsquo;s List of Title Word Abbreviations (LTWA) for standard abbreviations (Appendix A)⁽⁶⁾. This resource clarifies abbreviations such as "Journal" to "J," "Japan" to "Jpn," "Academ-" to "Acad," "Gerontolog-" to "Gerontol," and "Nursing" to "Nurs" (Figure 3b). According to Citing Medicine, abbreviated words should be capitalized, and conjunctions and prepositions should be omitted (Chapter 1, Box 22)⁽⁶⁾. By applying these rules, the journal title "Journal of Japan Academy of Gerontological Nursing" can be abbreviated to "J Jpn Acad Gerontol Nurs" (Table 1c, Figure 4a) (Chapter 1, Box 22)⁽⁶⁾. Moreover, according to "Citing Medicine," single-word journal titles should not be abbreviated (Chapter 1, Box 22)⁽⁶⁾. Additionally, if there is a risk of confusion with another journal of the same name, adding the place of publication can clarify (Chapter 1, Box 22)⁽⁶⁾. For example, the journal "Urology", published by Kagaku Hyoronsha Co., Ltd (ISSN 2435-192X), can be listed as "Urology (Tokyo)" to distinguish it from another journal with the same name published by Elsevier (ISSN 0090-4295). Similarly, the AMA Manual of Style allows for the title to be listed as "<em>Urology (Tokyo, Japan)</em>."⁽⁷⁾ <strong>Discussion</strong> In this review, we addressed the main challenges and proposed solutions for citing Japanese literature in English journals, following the guidelines of "Citing Medicine." Specifically, we highlighted the importance of using persistent identifiers (DOIs and PMIDs), properly citing online content, including romanized Japanese titles, and selecting accessible journal titles. These strategies enhance the accessibility of Japanese literature, making it more usable for non-Japanese speakers. Since the Meiji Restoration in the late 19th century, which marked the beginning of Japan&rsquo;s modernization and westernization, a vast number of Japanese medical journal articles have been published⁽²⁴⁾. Considering that Japanese is spoken by approximately 125 million people worldwide and ranks as the eighth most powerful language according to the Power Language Index⁽²⁵⁾, which evaluates languages based on geography, economy, business communication, knowledge and media, and diplomacy, it is estimated that the volume of these articles is among the highest per capita in the world. Indeed, the Ichushi Web, a comprehensive bibliographic database of medical literature in Japan, includes 15 million references⁽²⁶⁾. Additionally, with 1.23 million members in clinical medicine societies alone, representing one-third of all academic societies in Japan⁽²⁷⁾, it is evident that there is a significant number of medical researchers who are native Japanese speakers. Data also show that 40% of researchers whose first language is not English publish their papers in languages other than English⁽²⁸⁾. Therefore, Japanese medical researchers often need to cite Japanese journal articles, even when their research findings are published in English. This is especially true for topics deeply rooted in Japanese culture and history, which are frequently recorded only in Japanese⁽²⁹⁾. Cross-lingual citation is crucial to prevent the siloing of scientific discoveries within specific linguistic or cultural groups⁽³⁰⁾. Given that English serves as the de facto common language in academia, citations from non-English sources to English are quite common⁽³⁰⁾. As the frequency of citing Japanese journal articles in English papers increases, access to these references becomes essential. In the past century, when print media dominated, rare Japanese journals accessible only in a few domestic libraries were often overlooked by international researchers⁽³¹⁾. However, the rise of online journals has dramatically changed this scenario⁽³²⁾. By 2021, about 30% of Japanese journals offered full-text online links and this number is steadily growing⁽²⁶⁾. Moreover, advances in machine translation have expanded access to Japanese journal articles for non-native speakers⁽³³⁾. For example, the Medical*Online-E database offers machine translations of Japanese articles into English, Chinese, and Korean⁽³⁴⁾. Additionally, Japanese medical libraries have played a crucial role in supporting evidence-based medicine (EBM) by providing specialized literature search skills through the Japan Hand Search &amp; Electronic Search Society, and since 1999, the Japan Medical Library Association (JMLA) has encouraged consortium activities to negotiate favorable terms for electronic resources, collaborating with the Japan Pharmaceutical Library Association (JPLA)⁽³⁵⁾. Despite these advances, citing Japanese journal articles in English journals may still be a cumbersome task for busy researchers. However ignoring research written in languages other than English can introduce bias into meta-analyses⁽³⁶⁾. While reference management software like EndNote (Thomson Reuters, New York (NY)) and Mendeley (Elsevier, Amsterdam (Netherlands)) is becoming more widespread⁽³⁷⁾, and future software updates may ease the burden somewhat, the responsibility for accurate bibliographic information ultimately rests with authors⁽³⁸⁾. We hope that this review will reach the many diligent researchers in Japan and help improve the situation. Publishers also play a critical role in establishing and ensuring accessibility between published articles and the online environment that supports them within the research community⁽³⁹⁾. Japanese publishers, in particular, have a significant role in improving accessibility for non-Japanese speakers due to their familiarity with unique publishing practices in the Japanese cultural sphere. For example, consider the variations in the common Japanese surname Sato, which can be rendered as Sato, Satou, Satoh, or Satoo in romanized form⁽⁴⁰⁾. Romanization serves as a bridge between different languages⁽⁴¹⁾, but such inconsistencies can create confusion and hinder accurate bibliographic identification. Many Japanese journals now require authors to provide English versions of their names, titles, and abstracts. Given the varying requirements across cultural and academic domains, it may not be practical to radically and strictly unify citation styles⁽⁴²⁾. However, as efforts to minimize inconsistencies and confusion in Japanese names and other details demonstrate a commitment to making research accessible to a global audience, such initiatives should require continuous strengthening. In conclusion, the ongoing efforts by Japanese researchers and publishers to enhance the accessibility of Japanese literature are crucial steps toward contributing to the international academic community. Continued dedication to this cause will ultimately strengthen the impact and integration of Japanese scholarship in the broader academic world. <strong>References</strong> 1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Referencing an article. Nurs Stand. 1999;14(7): suppl 1-2. Cited in: Pubmed; PMID 11075112. 2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Japan Science and Technology Agency. Sankōbunken no yakuwari to kakikata: kagakugijutu jōhō ryūtsū gijutsu kijun no katsuyō [Reference writing and its role: applying the Standards for Informataion of Science and Technology (SIST)] [Internet]. Tokyo (Japan): Japan Science and Technology Agency; 2011 Mar. [updated; cited. Japanese. Available from: https://jipsti.jst.go.jp/sist/pdf/SIST_booklet2011.pdf 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kojo K, Kim J, Saida T, et al. Practical step-by-step SYNAPSE VINCENT rendering of three-dimensional graphics in horseshoe kidney with bilateral varicoceles. JMA J: Forthcoming 2024. 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hanna M. How to Write Better Medical Papers. Cham (Switzerland): Springer; 2019. Chapter 49, The References; p. 247-50. ISBN: 978-3-030-02954-8<strong>. </strong>doi: 10.1007/978-3-030-02955-5_49 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kojima T, Barroga E. Preparing Manuscripts in Accordance with the &lsquo;Recommendations for the Conduct, Reporting, Editing and Publication of Scholarly Work in Medical Journals&rsquo;. Jpn J Gastroenterol Surg. 2014;47(3): 212-3. doi: 10.5833/jjgs.2014.sc002 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Patrias K, Wendling D. Citing Medicine: the NLM style guide for authors, editors, and publishers [Internet]. 2nd Edition. Bethesda (MD): National Library of Medicine (US); 2007 Oct. [updated 2018 May 18; cited 2024 Jun 26]. Available from: http://www.nlm.nih.gov/citingmedicine doi: 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fischer L, Frank P. AMA Manual of Style. 11th. New York (NY): Oxford University Press; 2020, Chapter 3.0 References; p. 59-112. ISBN: 9780190246556<strong>. </strong>doi: 10.1093/jama/9780190246556.003.0003 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Divecha CA, Tullu MS, Karande S. The art of referencing: Well begun is half done! J Postgrad Med. 2023;69(1): 1-6. Cited in: Pubmed; PMID 36629224. doi: 10.4103/jpgm.jpgm_908_22 9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; JMA Journal Support Office. Instructions for Authors [Internet]. Tokyo (Japan): Kyorinsha Co., Ltd. [updated 2023 Aug 8; cited 2024 Jun 26]. Available from: https://www.jmaj.jp/instruction.php 10.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Boudry C, Chartron G. Availability of digital object identifiers in publications archived by PubMed. Scientometrics. 2017;110(3): 1453-69. doi: 10.1007/s11192-016-2225-6 11.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cujba R. The role of persistent identifiers in e-science. J Soc Sci. 2019;2(4): 40-6. doi: 10.5281/zenodo.35507 12.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Turki H, Fraumann G, Hadj Taieb MA, et al. Global visibility of publications through Digital Object Identifiers. Front Res Metr Anal. 2023;8: 1207980. Cited in: Pubmed; PMID 37664178. doi: 10.3389/frma.2023.1207980 13.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Crossref. Crossref Display Guidelines [Internet]. Lynnfield (MA): Crossref; 2017 Mar. [updated 2021 Apr 21; cited 2024 Jun 26]. Available from: https://www.crossref.org/display-guidelines/ doi: 10.13003/5jchdy 14.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hara M, Sato R, Mimura N. 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ISBN ronsō kara mita nihon no shuppan ryūtsū: shoshi jōhō, butsuryū jōhō no dejitaruka kara shuppan kontentsu no dejitaruka e [Publication circulation of Japan seen from ISBN controversy: from the digitalization of bibliography information and distribution information to the digitalization of the publication contents]. Libr World (Osaka) [Internet]. 2007 [cited 2024 Jun 26];58(6): 306-18. Japanese. Available from: https://www.jstage.jst.go.jp/article/toshokankai/58/6/58_KJ00006766943/_article/. doi: 10.20628/toshokankai.58.6_306 18.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Japanese place-names in romaji. The Japan News [Internet]. Tokyo (Japan): Yomiuri Shimbun; 2024 Jan 31 [cited 2024 Jun 26]. Available from: https://japannews.yomiuri.co.jp/society/general-news/20240131-165580/ 19.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Murakami K. &ldquo;Yomi&rdquo; (readings) in bibliographic data for materials in Japanese. JLISit. 2022;13(2): 113-27. doi: 10.36253/jlis.it-450 20.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Japanese romanization table [Internet]. Cicago (IL): American Library Association. [updated 2018 Mar 30; cited 2024 Jun 26]. Available from: https://www.loc.gov/catdir/cpso/romanization/japanese.pdf 21.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; MARC standards office. Character sets and encoding optins [Internet]. Washington, D.C.: The Library of Congress; 2007 Dec. [updated 2007 Dec 12; cited 2024 Jun 26]. Available from: https://www.loc.gov/marc/specifications/speccharintro.html 22.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; W3Techs. Usage of character encodings broken down by ranking [Internet]. Maria Enzersdorf (Austria): Q-Success Web-based Services. [updated; cited 2024 Jun 26]. Available from: https://w3techs.com/technologies/cross/character_encoding/ranking 23.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Zhao L. Kensaku shisutemu ni okeru nihon no igakuzasshi rōmaji hyōki no fukugen [Converting Romanized Names of Japanese Medical Journals in Information Retrieval Systems into Japanese]. Igaku Toshokan [Internet]. 2002 [cited 2024 Jun 26];49(2): 126-30. Japanese. Available from: https://www.jstage.jst.go.jp/article/igakutoshokan1954/49/2/49_2_126/_article/. doi: 10.7142/igakutoshokan.49.126 24.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kondo K. "Tōkyō Iji Shinshi:" Meiji shoki no igaku zasshi ni tsuite no kōsatsu [Tokyo Iji Shinshi, a medical journal in the early Meiji Era]. Igaku Toshokan [Internet]. 1973;20(2): 141-52. Japanese. Available from: https://www.jstage.jst.go.jp/article/igakutoshokan1954/20/2/20_2_141/_article/. doi: 10.7142/igakutoshokan.20.141 25.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Chan KL. Power Language Index: which are the world's most influential languages? [Internet]. 2018 Sep. [updated; cited 2024 Jun 26]. Available from: http://www.kailchan.ca/wp-content/uploads/2016/12/Kai-Chan_Power-Language-Index-full-report_2016_v2.pdf 26.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kurosawa T. Nihongo igaku bunken o sagasu: shinkasuru ichūshi web [Search for Japanese Articles - Ichushi-Web]. J Inf Sci Technol Assoc [Internet]. 2022 [cited 2024 Jun 26];72(4): 133-40. Japanese. Available from: https://www.jstage.jst.go.jp/article/jkg/72/4/72_133/_article/ doi: 10.18919/jkg.72.4_133 27.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Hanibuchi T, Kawagucci S. Nihon ni okeru gakujutu kenkyū dantai (gakkai) no genjō [Current State of Academic Societies in Japan]. E-journal GEO [Internet]. 2020 [cited 2024 Jun 26];15(1): 137-55. Japanese. Available from: https://www.jstage.jst.go.jp/article/ejgeo/15/1/15_137/_article/. doi: 10.4157/ejgeo.15.137 28.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stockemer D, Wigginton MJ. Publishing in English or another language: An inclusive study of scholar&rsquo;s language publication preferences in the natural, social and interdisciplinary sciences. Scientometrics. 2019;118: 645-52. doi: 10.1007/s11192-018-2987-0 29.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Homma Y. Ronsetsu [Editorial]. Jpn J Urol [Internet]. 2011 [cited 2024 Jun 26];102(1): 1-. Japanese. Available from: https://www.jstage.jst.go.jp/article/jpnjurol/102/1/102_1/_article/. doi: 10.5980/jpnjurol.102.1 30.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Saier T, F&auml;rber M, Tornike T. Cross-lingual citations in English papers: a large-scale analysis of prevalence, usage, and impact. Int J Digit Libr. 2022 Jun;23: 179-95. doi: 10.1007/s00799-021-00312-z 31.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fletcher M. Use of Japanese-language materials from a scholar's perspective. J East Asian Libr [Internet]. 1988;1988(84): Article 6. Available from: https://scholarsarchive.byu.edu/jeal/vol1988/iss84/6 32&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Peker S, Dalveren G. Usability assessment of scholarly publishers&rsquo; online journal interfaces. J Data Inf Manag. 2023 Dec. doi: 10.1007/s42488-023-00110-z 33.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Steigerwald E, Ramirez-Castaneda V, Brandt DYC, et al. Overcoming language barriers in academia: Machine translation tools and a vision for a multilingual future. Bioscience. 2022;72(10): 988-98. Cited in: Pubmed; PMID 36196221. doi: 10.1093/biosci/biac062 34.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Detailed description of translation function [Internet]. Tokyo (Japan): Meteo Inc. [updated; cited 2024 Jun 26]. Available from: https://mol.medicalonline.jp/en/Medical_Online-E_translation_function_1_0.pdf 35.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sakai Y, Sato K, Suwabe N, et al. International trends in health science librarianship part 11: Japan and Korea. Health Info Libr J. 2014;31(3): 239-42. Cited in: Pubmed; PMID 25155982. doi: 10.1111/hir.12074 36.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Konno K, Akasaka M, Koshida C, et al. Ignoring non-English-language studies may bias ecological meta-analyses. Ecol Evol. 2020 Jul;10(13):6373-84. Cited in: Pubmed; PMID 32724519. doi: 10.1002/ece3.6368 37.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Saxena R, Kaushik JS. Referencing made easy: Reference management softwares. Indian Pediatr. 2022;59(3): 245-9. Cited in: Pubmed; PMID 34480467. 38.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Annesley TM. Giving credit: citations and references. Clin Chem. 2011;57(1): 14-7. Cited in: Pubmed; PMID 21068338. doi: 10.1373/clinchem.2010.158048 39.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Stall S, Bilder G, Cannon M, et al. Journal Production Guidance for Software and Data Citations. Sci Data. 2023;10(1): 656. Cited in: Pubmed; PMID 37752153. doi: 10.1038/s41597-023-02491-7 40.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Negishi M, Yamamoto T. Romanization of Japanese names in chemical literature. Libr Inf Sci. 1977;14: 107-14. doi: 10.46895/lis.14.107 41.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rao C, Mathur A, Singh NC. 'Cost in transliteration': the neurocognitive processing of Romanized writing. Brain Lang. 2013;124(3): 205-12. Cited in: Pubmed; PMID 23400116. doi: 10.1016/j.bandl.2012.12.004 42.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; dos Santos EA, Peroni S, Mucheroni ML. Referencing behaviours across disciplines: publication types and common metadata for defining bibliographic references. Int J Digit Libr. 2023. doi: 10.1007/s00799-023-00351-8

With the printing and distribution of this issue of Palliative &amp; Supportive Care (PS&amp;C Volume 2, Number 4), we complete and celebrate the second year of publication of this rather unique scientific journal. It may seem to be a small affair really, this scientific journal business, yet it is in fact larger than one initially appreciates. It requires the immense diligence and hard work of a rather large cadre of editors, publishers, reviewers, and of course the scientists and writers who so graciously present their work into our trust. But, what has been the most profound realization of the last year is the fact that scientists and clinicians around the world actually read and appreciate our “small” journal.

The article considers the review of publications in the journal “Finance and Business” for 2020 and 2021. The main attention is paid to the developments of methodological nature aimed at building models for financial management, at improving the methods of doing business in modern economic conditions, at the evolutionary development of economic theory, changing the traditional view of the role of financial management and the prospects of economic development. When studying the dynamics of economic processes, their modeling and forecasting, statistical and econometric approaches can be widely used, the correct interpretation of which in business is of special interest, because it evaluates financial stability of companies and probability of bankruptcy, which is reflected in the review of articles under consideration. In the same respect itмитьбю.,юбьтимвыф ти мс8098765кенгь is of interest to model the probability of corporate default based on forecasted dynamics of financial statements indicators. At the macro level the financial resources of the country largely depend on the formation of tax revenues. Possibilities of their forecasting increase the assessment of the potential of tax revenues and, accordingly, clarify the real possibilities of growth of financial resources in the country as a whole and in its individual regions. Therefore, the review considered this direction of research in relation to the problems of personal income tax collection with the use of ARIMA-models. Modern management of the financial sphere implies the improvement of the information base. This largely applies to the development of accounting and auditing, the adaptation of IFRS in Russia and requires the development of new approaches to the organization of accounting. Digitalization in the economy changes the technology of information base formation, which is reflected in several articles published in the journal “Finance and Business”. The articles under consideration contain a detailed list of literary sources, which is of significant interest to readers wishing to delve deeper into the problem under study.

Human resource accounting it is the process of identifying, measuring the data about human resource. It is highly complicated in the today&#39;s market find well knowledge, coached and highly motivated people. But human resource is most important in any organization for work in efficiency and to effective work of human with the machine efficiency. And it is worth and capital investment. It is helps to invest the investors of the company. The article highlights the significance of human resource valuation and methods to measure the human assets value. The article depicts the advantages of the human resource accounting. Prof. Rekha D. M | Pavithra G R &quot;HRA Practises and its Effect on the Business Organisations&quot; Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-4 , June 2019, URL: https://www.ijtsrd.com/papers/ijtsrd23877.pdf

Industry 4.0 technologies aid manufacturers in monitoring production processes and making effective decisions. In a similar way, Business 4.0 technologies can help sales, marketing and customer service, drive profits and productivity, and help the companies stay competitive. It requires a new way of thinking and involving the employees, customers, and partners. This paper provides a brief introduction to Business 4.0. Matthew N. O. Sadiku | Nana K. Ampah | Sarhan M. Musa &quot;Essence of Business 4.0&quot; Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-6 , October 2018, URL: https://www.ijtsrd.com/papers/ijtsrd18827.pdf

According to practitioners&#39; opinion, any business can witness extensive benefits from using cloud based solutions. The intuitive design, the possibility to access real time information and several other advanced features make accounting accessible for both experts accountants and non experts small business owners . The study has made an attempt to find out the benefits and issues of cloud accounting on accounting and decision making abilities of the firms. The paper is a qualitative research, based upon the most relevant literature on this topic. The literature on this subject is mainly built on practitioners&#39; studies and handbooks, surveys conducted by specialized research companies or by cloud service developers. The benefits are more in compared to the issues involved in using cloud based accounting system. This paper focuses on the impact of cloud accounting on each actor in the entire business area. Mr. Abhijit Mohanty | Dr. Ajit Kumar Mishra &quot;Benefits and Issues of Cloud Computing in Accounting &quot; Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-1 | Issue-6 , October 2017, URL: https://www.ijtsrd.com/papers/ijtsrd2507.pdf

Environmental Changes are a global problem which requires a global solution. It has potential to slow our economic growth. The Green Accounting term was first introduced into common usage by economist and Professor Peter Wood in the 1980s.The green accounting provides information about the use, impact, status, and value of natural resources in a country. The Green accounting system is considered one of the important management systems to enable improvement of economic and environmental performance of a business firm. In this article, I am trying to explain its meaning, objectives and importance of Green Accounting System. Prof. Piyush. M. Modi &quot;Objectives and Importance of Green Accounting System in India&quot; Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-6 , October 2019, URL: https://www.ijtsrd.com/papers/ijtsrd29201.pdf

1. Meaning Indian Accounting Standards abbreviated as Ind AS are a set of accounting standards notified by the Ministry of Corporate Affairs which are converged with International Financial Reporting Standards IFRS IND AS is notified by NACAS on 25th Feb 2011. NFRA= National Financial Reporting Authority U s 132 Rishi Agarwal | Dr. R. K. Agarwal &quot;Analysis of Accounting Standards: IFRS &amp; IND AS&quot; Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-2 , February 2019, URL: https://www.ijtsrd.com/papers/ijtsrd21403.pdf

On behalf of the editorial team, I am pleased to introduce you to the contents of the first issue of 2025 published in volume 14 of the Journal of Governance and Regulation. The journal has long consolidated its position within the vast panorama of scientific journals by covering various research topics ranging from governance, accounting and control, to the financial reporting system, blockchain and regulatory initiatives, through innovation management, minority shareholders’ rights, the impact of the digital revolution on governance and business. The Journal of Governance and Regulation, therefore, certainly captures the interest of a wide audience of readers attracted by traditional topics as well as by the most recent trends. The first issue of 2025 is composed of 20 articles with particular emphasis on the digital revolution and its impact on the public and private sectors.

With the collaborative support of the editorial board members, authors, reviewers, section editors, technical editors, and production editor, we successfully launched the June 2023 issue of the International Journal of Accounting, Business, and Finance (IJABF). Volume 2, Issue 2 of IJABF features five articles addressing contemporary issues. The authors explore these research questions through empirical results, providing insights and directions for future studies. We extend our gratitude to all contributors to this issue.

The article analyzes rebranding definitions, rebranding advantages and disadvantages, rebranding case analysis. Rebranding is a calculated business solution. This is a deliberate decision to improve the reputation and image of your business. A new brand identity can complement the company both internally and externally. Margarita I&Aring;&iexcl;oraite &quot;Rebranding Theoretical Aspects&quot; Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-5 , August 2018, URL: https://www.ijtsrd.com/papers/ijtsrd18254.pdf

Working Capital is one of the most vital functions of business management. Every organization needs sufficient amount of working capital for extent and improve in nature of business which may be a private or public, whether profit oriented or not. The most critical factor is to be maintaining existence, liquidity, solvency and accomplishment of the any business organization for the proficient working capital management. Ms. R. Mahalakshmi | Dr. S. Venkatesh &quot;A Study on Working Capital Management on M/S.SGE Innovative Toolcraftt Pvt. Ltd.&quot; Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-3 , April 2020, URL: https://www.ijtsrd.com/papers/ijtsrd30617.pdf Paper Url :https://www.ijtsrd.com/management/accounting-and-finance/30617/a-study-on-working-capital-management-on-mssge-innovative-toolcraftt-pvt-ltd/ms-r-mahalakshmi

With the collaborative support of the editorial board members, authors, reviewers, section editors, technical editors, and production editor, we successfully launched the June 2022 issue of the International Journal of Accounting, Business and Finance (IJABF). The IJABF Volume 1 Issue 2 contains five articles dealing with contemporary issues. The authors try to unlock the research questions by providing empirical results and the scope for future studies. I thank all the contributors to this issue.

With the collaborative support of the editorial board members, authors, reviewers, section editors, technical editors, and production editor, we successfully launched the December 2022 issue of the International Journal of Accounting, Business and Finance (IJABF). The IJABF Volume 2 Issue 1 contains four articles dealing with contemporary issues. The authors try to unlock the research questions by providing empirical results and the scope for future studies. I thank all the contributors to this issue.

The article analyses the quantitative changes in the Lithuanian scientific journal publishing in 2015-2022. The study reveals the problems of public bibliographic accounting and terminology in order to comprehensively analyse the public and private sector published print and electronic scientific journals. The gaps and uncertainties identified allow for the improvement of official publication records in the future, avoiding ambiguities in the assessment of the publication volumes of scientific journals. Science policy makers and implementers should take the initiative to standardise the definition of scientific journals, as this is the only way to achieve a clearer approach to this form of science communication. Although the annual volume of scientific journal publications has shrunk by 18.1% (from 265 (2015) to 217 (2022) publications), the decline itself has not been sharp. The decline has been stabilised by business involvement, changes in the evaluation of colleges, and the transformation of professional journals, book series and conference proceedings into scientific journals. Flexibility has been provided by electronic publishing instruments, which have reduced the dependence on external financial sources. The public publishing sector has tended to reduce the number of scientific journals in all scientific fields. This was mainly due to the reorganisation of the higher education network, the qualitative requirements for scientific articles and the reorganisation of scientific collectives. The publishing business has seen the greatest potential in the fields of technology and the medical and health sciences, and as a result, the number of journals published in these fields has not declined and continues to grow. Despite the private sector's growth trends, 50% of journals have 30 or more years of publication. This forms the core of Lithuanian scientific journals, which public sector publishers are striving to preserve and integrate into the international scientific environment.

The potential for growth in business is surely moving towards the rural market from the urban one and marketers have to gear up for this change by devising suitable marketing strategies for the Rural market place. Abhijit Gupta &quot;Rural Marketing in India - Strategies &amp; Perspectives&quot; Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-4 , June 2018, URL: https://www.ijtsrd.com/papers/ijtsrd15686.pdf

With economic globalization and continuous development of e commerce, customer relationship management CRM has become an important factor in growth of a company.CRM requires huge expenses. One way to profit from your CRM investment and drive better results, is through machine learning. Machine learning helps business to manage, understand and provide services to customers at individual level Both customer segmentation and buyer targeting help the business to increase marketing performances. The objective is to propose a new approach for better customer targeting. Supriya V. Pawar | Gireesh Kumar | Eashan Deshmukh &quot;Predictive Analytics for High Business Performance through Effective Marketing&quot; Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-2 , February 2018, URL: https://www.ijtsrd.com/papers/ijtsrd8385.pdf

Traditional cost accounting teaching is lack of practice teaching, students theoretical study is separated from practice, practical and scenario teaching method is the combination of practice and students&#39; interest in an organic whole, which solve the students&#39; passively accept knowledge in the process of learning, and build a bridge between the theory and practice, thus have good teaching application value. Wang Meiying | Li Deheng &quot;Research of Practical and Scenario Method in the Teaching of Cost Accounting&quot; Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-2 , February 2019, URL: https://www.ijtsrd.com/papers/ijtsrd21428.pdf

With the dedicated support of our editorial board members, authors, peer reviewers, section editors, and production team, we are pleased to present the June 2024 issue of the International Journal of Accounting, Business and Finance (IJABF), now published under the auspices of the Indian Accounting Association Patna Branch. This volume (3:2) features five research articles addressing critical contemporary issues in accounting and finance, from audit quality standards to financial inclusion measurement and climate finance strategies. Each contribution not only provides valuable empirical insights but also identifies important avenues for future research. We extend our sincere gratitude to all contributors whose scholarly work and rigorous peer review have made this issue possible. These collective efforts continue to advance IJABF's mission of bridging academic research with professional practice in the field of accounting and finance.

To succeed in a modern digital world, healthcare industry must be data driven. Hospitals and healthcare institutions desire to make their workflows more efficient in order to meet demand. One way they can achieve this is with the help of business intelligence BI software. BI refers to the acquisition, correlation, and transformation of data into insightful and actionable information through analytics. Utilizing a BI software is an indispensable part of the growth process toward becoming data driven. In the modern healthcare environment, almost all BI initiatives will be driven by data analytics. This paper provides a brief examination of the deployment and constraints of business intelligence in healthcare. Matthew N. O. Sadiku | Adedamola Omotoso | Sarhan M. Musa &quot;Healthcare Business Intelligence: A Primer&quot; Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-2 , February 2020, URL: https://www.ijtsrd.com/papers/ijtsrd30041.pdf

Entrepreneur is a person who takes risks, accepts challenges, raise fund and starts the business. The main aim of the study is to identify the entrepreneurial characteristics which have major impact on success of business. 50 entrepreneurs were taken as sample size to collect data. Chi square analysis is used as data analysis technique. Risk taking ability, good communication skill and self confidence of an entrepreneur are the major characteristics which have impact on success of business. Ms. Kruti Bhatt | Ms. Peenal Sankhla &quot;A Study on Impact of Entrepreneurial Characteristics on Success of Business&quot; Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-5 , August 2018, URL: https://www.ijtsrd.com/papers/ijtsrd16985.pdf

This bibliometric review analyzes the scientific production related to the variables Accounting Management and Tourism Sector registered in the Scopus database during the period 2018-2023. The main objective of the study was to identify and characterize the volume of publications, achieving a total of 39 documents. The information collected was organized by graphs, categorizing it by Year of Publication, Country of Origin, Area of Knowledge and Type of Publication. The results reveal that Spain is the country with the highest number of publications, reaching a total of 5 scientific papers. The Social Sciences area stood out as the most prolific in terms of bibliographic contribution, with 17 documents, the same as those in the Administration, Business and Accounting area. Likewise, Journal Articles accounted for 64% of total publications. This analysis also includes a qualitative study on the positions of various authors in relation to the topics addressed, providing a comprehensive view of the current state of research in this field. Among the main conclusions, it is possible to define that an effective integration of accounting practices which include sustainable impacts in the tourism sector is essential to ensure the conservation of ecosystems and economic development in the medium and long term.

This paper focuses on the students&#39; trend in starting their own businesses on graduation. Moreover, it evaluates the undergraduate students at university level to create their own companies on graduation and analyse the personal attributes and competencies that may influence such trend. The statistical procedures adopted in the processing of the data collected from a sample of 240 students with particular regard to the possibility of their establishing their own enterprise. Gender, risk, factors related to profession employment choice and academic training were found to significantly affect students&#39; interest in and motivation for start up business. Huynh Canh Thanh Lam &quot;Student&#39;s Behaviour in Start-Up Business Trend&quot; Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-2 , February 2020, URL: https://www.ijtsrd.com/papers/ijtsrd30147.pdf

This paper discusses the theoretical concepts behind cloud accounting and its adoption in a developing country like Bangladesh. The field of accounting has improved significantly with the introduction of cloud computing. In cloud accounting, a client outsources the accounting services of the entity using the service of a third party vendor. There are three models of cloud accounting namely IaaS Infrastructure as a Service , PaaS Platform as a Service and SaaS Software as a Service . Cloud accounting is more cost effective, secure and flexible and, provides larger storage compared to traditional accounting. Although the number of clients using cloud accounting is increasing rapidly in the world, the developed countries are far ahead from developing countries in terms of using cloud services. Bangladesh, one of the N 11 countries, need to adopt the cloud accounting system for encouraging startups, generating employment and protecting the environment. This study provides a framework that can be used for the adoption of cloud accounting in the business sector of Bangladesh. In order to build a digital Bangladesh, the government should take possible steps to popularize cloud accounting system in Bangladesh. Raihan Sobhan &quot;The Concept of Cloud Accounting and its Adoption in Bangladesh&quot; Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-4 , June 2019, URL: https://www.ijtsrd.com/papers/ijtsrd24031.pdf

Accounting regulates how an entity runs properly in accordance with existing regulations, one example of which is the accounting treatment in business combinations. Accounting regulates how business combinations occur by referring to standards or regulations, one of which is contained in PSAK 22 which discusses business combinations. The discussion of PSAK 22 also explains how accounting treats the goodwill of an entity. The aim of this analysis is for us to understand how accounting treats business combinations where there is goodwill or added value from various aspects, including loyalty, good name and so on. Writing research in this journal uses a library research approach and method, using qualitative methods sourced from literature, scientific articles, or other supporting documents. Generally, business combinations are carried out using 2 methods, the Purchase Method and also the Pooling of Interest method. The difference between the two lies in the assessment of an asset, whether there is an increase or decrease, which will later be calculated to determine the value of the asset or liability, or what is called goodwill, whereas for pooling of ownership, there is no goodwill because all companies are considered the same or equivalent. From this research it was found that Goodwill recognition due to business mergers, especially those that occurred in Indonesia, has been implemented by several companies. Goodwill is recorded in the Company's consolidated balance sheet separately. The Company considers various aspects, one of which is the controlling and non-controlling interests in the Company.

With economic globalization and continuous development of e commerce, customer relationship management CRM has become an important factor in growth of a company. CRM requires huge expenses. One way to profit from your CRM investment and drive better results, is through machine learning. Machine learning helps business to manage, understand and provide services to customers at individual level. Thus propensity modeling helps the business in increasing marketing performance. The objective is to propose a new approach for better customer targeting. We&#39;ll device a method to improve prediction capabilities of existing CRM systems by improving classification performance for propensity modeling. Supriya V. Pawar | Gireesh Kumar | Eashan Deshmukh &quot;Predictive Analytics for High Business Performance through Effective Marketing&quot; Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-2 | Issue-2 , February 2018, URL: https://www.ijtsrd.com/papers/ijtsrd9502.pdf

AbstrakKualitas laporan keuangan di BUMDES sangat penting sebagai bentuk transparansi dan akuntabilitas publik. Penelitian ini mengulas mengenai Penerapan Sistem Informasi untuk Mendukung Peningkatan Kualitas Laporan Keuangan di Badan Usaha Milik Desa (BUMDes) dengan menggunakan metode Systematic Literature Revier (SLR) dengan mengumpulkan artikel yang relevan melalui Google Chrome dengan fokus pada laman Google Scholar sehingga memperoleh total 16 artikel selama tahun 2022 sampai dengan 2023. Hasil dari RQ 1 mengenai metode penelitian memperoleh 4 hasil yaitu Uji Hipotesis, Analisis, Research and Development dan Penyuluhan, Pelatihan, dan Penampingan. Selanjutnya hasil dari RQ 2 mengenai lokasi penelitian memperoleh 15 hasil yaitu Pematang Serai, Makassar, Solomerto, Cemara Asri, Jawa Timur. Karangrejo, Bone, Gianyar, Mara, Sad Adnyana Tunggal, Karo, Tasikmalaya, Lamongan, dan Teja Perceka. Kemudian hasil dari RQ 3 mengenai tahun publikasi memperoleh 2 hasil yaitu tahun 2022 dan tahun 2023. Terakhir hasil dari RQ 4 mengenai media publikasi memperoleh 15 hasil yaitu The International Conference in Business and Economics, Journal of Intelligent Decision Support System (IDSS), Jurnal Akuntansi, Manajemen &amp; Perbankan Syariah, JURPIKAT (Jurnal Pengabdian Kepada Masyarakat), Jurnal Sosial Humaniora Sigli (JSH), Digilib Universitas Bosowa Makassar, Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan, Jurnal of Management &amp; Business, Hita Akuntansi dan Keuangan, Jurnal Ekonomi, Jurnal Pendidikan dan Konseling, Digilib UIN Syarif Hidayatullah, Jurnal Media Komunikasi Ilmu Ekonomi, dan Bernas : Jurnal Pengabdian Kepada Masyarakat.Kata Kunci: Systematic Literature Review (SLR); Penerapan Sistem Informasi; Peningkatan Kualitas Laporan Keuangan; BUMDes.AbstractThe quality of financial reports in Village-Owned Enterprises (BUMDes) is crucial as a form of transparency and public accountability. This research discusses the Implementation of Information Systems to Support the Enhancement of Financial Report Quality in Village-Owned Enterprises (BUMDes) using the Systematic Literature Review (SLR) method. Relevant articles were collected through Google Chrome, with a focus on the Google Scholar platform, resulting in a total of 16 articles from the period 2022 to 2023. The findings of Research Question 1, concerning research methods, yielded four outcomes: Hypothesis Testing, Analysis, Research and Development, and Counseling, Training, and Mentoring. Furthermore, the outcomes of Research Question 2, regarding the research locations, produced 15 results: Pematang Serai, Makassar, Solomerto, Cemara Asri, East Java, Karangrejo, Bone, Gianyar, Mara, Sad Adnyana Tunggal, Karo, Tasikmalaya, Lamongan, and Teja Perceka. Subsequently, the results of Research Question 3, pertaining to the publication years, resulted in two years: 2022 and 2023. Finally, the outcomes of Research Question 4, regarding publication media, encompassed 15 venues: The International Conference in Business and Economics, Journal of Intelligent Decision Support System (IDSS), Journal of Accounting, Management &amp; Islamic Banking, JURPIKAT (Journal of Community Service), JSH (Journal of Social Humanities Sigli), Universitas Bosowa Makassar Digital Library, Fair Value: Scientific Journal of Accounting and Finance, Journal of Management &amp; Business, Hita Accounting and Finance, Journal of Economics, Journal of Education and Counseling, UIN Syarif Hidayatullah Digital Library, Journal of Media Communication in Economics, and Bernas: Journal of Community Service.Keywords: Systematic Literature Review (SLR); Implementation of Information Systems; Enhancement of Financial Report Quality; BUMDes.