Search Results (13,120)

New approaches to improve organisational performance in firms are evolving in this data-driven age. However, there is lack of studies in examining the relationship between revenue, net profit, cash flow per share, and earnings per share. The energy sector remains under-researched regarding the multi-dimensional drivers of profitability. Existing research shows inconclusive evidence with studies predominantly examining revenue—performance relationship limiting to a single factor and not guiding potential investors regarding future earnings per share in the energy industry. This paper aims to bridge the gap in literature by proposing a data-driven approach to analyse the relationships between revenue, net profit, cash flow per share, and earnings per share. We examine these relationships by conducting an empirical analysis using secondary data derived from published annual reports of the energy firms listed on the Australian Securities Exchange (ASX). Our empirical study uses Pearson correlations and regression techniques to test the hypotheses on the relationships between revenue, net profit, cash flow per share, and earnings per share. Also, we use market capitalisation as a control variable and predictor of earnings per share in the energy industry. The data analysis results in four findings: (i) revenue positively influences earnings per share because higher revenue expands the firm’s earnings capacity within the financial performance, (ii) net profit has a strong positive effect on earnings per share, consistent with profitability theory and the direct derivation of EPS from net income, (iii) cash flow per share influences earnings per share because liquidity supports operational stability, investment decisions, and earnings sustainability (e.g., heavy capital expenditure contexts), and (iv) the combined effects of revenue, net profit, and cash flow per share provide a stronger and more holistic prediction of earnings per share than any single variable, consistent with multidimensional organisational performance theory (a more holistic valuation model than looking at single factors). In addition, the results indicate that market capitalisation (control variable) has both strong prediction of earnings per share and strong association with earnings per share. The results of this study can offer practitioners and investors in Australia and other countries for a better understanding of the relationships between revenue, net profit, cash flow per share, and earnings per share from energy companies. The data will help investors to make good investment data-driven decisions in the energy industry or other industries. It also motivates researchers to conduct similar studies in different contexts. We further provide recommendations, including a closed-loop Artificial Intelligence (AI) data-driven approach integrated into energy accounting and operational processes to enhance profitability. This approach operationalises the revenue and earnings-per-share (EPS) strategies identified in our empirical analysis, offering practical value for industry practitioners and guiding future research in this direction. Full article

As global digital transformation accelerates, artificial intelligence (AI) and blockchain technologies have evolved from theoretical concepts into practical tools within the field of accounting, particularly in financial reporting. This study conducts a systematic review of 62 sources drawn from major academic databases to develop a comprehensive framework for classifying application scenarios. The findings indicate that the application of artificial intelligence and blockchain technology can help improve the efficiency of financial report generation, enhance the reliability of data, and promote innovation in the auditing process. Nevertheless, persistent challenges remain, including concerns related to data security, technological limitations, and regulatory gaps. The study proposes a structured roadmap for the implementation of these technologies, underscoring their transformative potential in advancing the digital evolution of accounting, while also identifying key directions for future research. Full article

Background/Objectives: Large language models (LLMs) such as ChatGPT are rapidly being integrated into healthcare for tasks ranging from clinical documentation to diagnostic support. Current ethical discussions focus predominantly on bias, privacy, and accuracy, leaving three critical governance questions unresolved: What kind of knowledge does an LLM output represent in clinical reasoning? When is a clinician’s or patient’s trust in that output justified? Who bears responsibility when an AI-informed decision leads to patient harm? This study proposes the Epistemic Authority–Trust–Responsibility (ETR) Architecture, a normative conceptual framework that addresses these three questions as an integrated governance challenge. Methods: The framework was developed through normative conceptual analysis—a method that constructs governance proposals by synthesising philosophical principles, ethical theories, and empirical evidence. The literature was identified through structured searches of PubMed, PhilPapers, and EUR-Lex (January 2020–March 2026), drawing on the philosophy of medical knowledge, the ethics of trust and testimony, and the moral philosophy of responsibility. Results: The ETR Architecture produces four outputs: (i) a four-tier classification system that distinguishes LLM outputs—from administrative drafts to clinical evidence claims—and matches each tier to appropriate verification requirements; (ii) the concept of the ‘epistemic placebo’, formally defined as a governance measure that creates a documented appearance of compliance while lacking at least one operative element of genuine oversight; (iii) a model specifying four conditions under which trust in healthcare AI is justified; (iv) four testable hypotheses with associated research designs connecting governance design to trust calibration and patient safety. Conclusions: The 2025–2027 regulatory transition period offers a critical window for shaping how healthcare institutions govern AI. We argue that deploying LLMs without explicitly classifying their outputs and building appropriate oversight risks allows governance norms to be set by technology vendors rather than by evidence-informed, patient-centred policy. Full article

This study examines how the international harmonisation of intellectual property rules, particularly trade secret protection, reshapes the governance of artificial intelligence (AI) in ways that both enable and threaten justice. We argue that convergent standards on undisclosed information are essential for legal certainty in knowledge-intensive AI investments. Such standards are anchored in TRIPS, reinforced by WIPO guidance and digital trade agreements, and complemented by regional instruments such as the EU Trade Secrets Directive. This emerging framework facilitates cross-border technological cooperation while helping prevent the “regulatory expropriation” of code, models, and data infrastructures. At the same time, when this pro-secrecy architecture is extended to opaque algorithmic systems that mediate access to credit, employment, welfare, health and justice, it can entrench digital vulnerability: information asymmetries between firms, states and citizens; barriers to meaningful transparency and audit; and pathogenic forms of exclusion that disproportionately affect already disadvantaged groups. Building on the concept of digital and structural vulnerability, the paper defends a vulnerability-sensitive approach to harmonisation in which trade secret protection is balanced against human rights, algorithmic accountability and the regulatory space of Global South states. We conclude that only an intellectual property regime guided by an ethics and politics of vulnerability can reconcile economic integration, technological development and reducing digital vulnerability in deeply unequal societies. Full article

As AI-generated influencers increasingly dominate social media landscapes, their psychological impact on human users necessitates rigorous empirical investigation. Grounded in Self-Determination Theory, this study examines how AI influencers influence the satisfaction and frustration of users’ basic psychological needs—autonomy, competence, and relatedness. Utilizing a netnographic approach, the research identifies three pivotal psychological mechanisms. The findings reveal a fundamental paradox characterized by a dual-path process; while AI influencers can meaningfully fulfill psychological needs through consistent presence and customizable narratives, they simultaneously risk undermining these needs when perceived as instruments of algorithmic surveillance, commercial orchestration, or emotional inauthenticity. This duality underscores the complexity of AI-mediated engagement, where the same technological affordances can lead to either psychological flourishing or digital alienation. These insights emphasize the urgency for responsible AI design that prioritizes user well-being over mere commercial conversion, offering critical implications for developers, marketers, and policymakers in the evolving era of AI-driven social interaction. Full article

As artificial intelligence (AI) becomes increasingly embedded in organizational processes, questions about its implications for leadership have gained growing relevance. However, the existing literature remains fragmented, often addressing strategy, leadership capabilities, governance structures, or ethical concerns in isolation, without explaining how these dimensions interact to shape leadership effectiveness in AI-driven environments. This study conducts a PRISMA-guided systematic review of 33 peer-reviewed articles to examine how AI-embedded leadership is conceptualized across contexts. By synthesizing findings across strategic, human, and governance domains, the analysis identifies recurring patterns and structural relationships in the literature. The results indicate that effective leadership in AI-intensive settings is not determined solely by technological adoption or digital competencies, but by the alignment between the depth of AI integration in decision-making processes, leaders’ capacity to interpret and oversee algorithmic outputs, and the presence of governance mechanisms that ensure transparency, accountability, and trust. While some studies highlight potential opportunities associated with AI, these remain less systematically developed compared to the extensive focus on challenges and emerging risks. On this basis, the study introduces the AI-Leadership Configurational Framework (ALCF), a multi-level model that conceptualizes leadership effectiveness as the outcome of systemic alignment. The framework integrates previously disconnected debates and provides a coherent foundation for future empirical research on leadership in the algorithmic age. Full article

Background: Doctors have made increasing use of artificial intelligence-based clinical decision support systems in recent years in eastern China, but far less so in poorer western China, where hospitals with less access to specialized expert services might be expected to make greater use of such aids. Methods: This study of the reasons for lower uptake in the western hospitals focused on a tertiary referral hospital in the capital city of the poorest province in China. Drawing on UTAUT (unified theory of acceptance and use of technology) theoretical literature and previous studies, seven variables most likely to explain the limited adoption of the technology were identified and tested by means of an explanatory sequential mixed-methods study. Results: Initial bivariate tests revealed no significant differences across variables; however, multivariate logistic regression identified social influence as the sole statistically significant predictor of adoption willingness. Follow-up structured interviews revealed a surprisingly low awareness of the technology by medical personnel, with very limited deployment. Conclusions: The failure to adopt AI diagnosis technology is attributable not to the variables usually cited as factors inhibiting technology adoption but rather the failure of hospital and medical faculty administrators to acquire the technology and train doctors and medical students. Full article

Generative artificial intelligence (AI) is increasingly used in higher education as an interactive tutoring partner rather than a passive information tool. While AI offers opportunities to support learning, concerns remain regarding cognitive offloading, reduced engagement, and unreflective use. Although instructional scaffolding is a well-established design principle for supporting complex learning, its role in shaping cognitive and metacognitive processes in AI-supported settings remains underexplored. This quasi-experimental pre–post study examined how varying levels of scaffolding influence learning outcomes and motivational, cognitive and metacognitive processes during AI-tutored learning. A total of 175 first-semester students from two faculties and diverse academic backgrounds completed the same academic task within a four-hour university session under one of three conditions: (1) full scaffolding, including a structured prompting template based on the Goal–Context–Constraints (GCC) strategy, iterative refinement, and reflective guidance; (2) light scaffolding, including the GCC prompting template; or (3) no scaffolding template as the control condition. Measures included knowledge gain, motivation, cognitive load, critical thinking, and reflective use. Data were analysed using ANOVAs, ANCOVAs, regression models, and PROCESS moderation and mediation analyses. Across the conditions, students showed significant gains in knowledge, critical thinking, and reflective use, while motivation remained stable and intrinsic and extraneous cognitive load decreased; no significant differences between scaffolding conditions were observed. The scaffolding conditions did not produce significant interaction effects, although descriptive trends suggested higher gains in higher-order knowledge under scaffolded conditions. Overall, the findings suggest that short-term learning gains in AI-supported settings may not depend on scaffolding intensity alone, but rather on how learners engage with AI during the learning process. Full article

The accurate anticipation of passenger demand across specific origin–destination (OD) airport routes is a cornerstone of strategic and operational decision-making within the global aviation sector, including airlines optimizing fleet and route management, airports planning infrastructure development, and regulatory bodies overseeing airspace efficiency. However, conventional forecasting techniques frequently encounter limitations when confronted with the inherent complexities and non-linear interdependencies that characterize air travel demand patterns. These patterns are shaped by an array of dynamic variables, including macroeconomic trends, population dynamics, distinct seasonal variations, and emergent phenomena. This investigation evaluates the utility of Artificial Intelligence (AI) paradigms in constructing predictive models for monthly passenger volumes between international OD airport pairs. This work highlights the ongoing transformative impact of AI methodologies on forecasting tasks within the aviation industry. Full article

Fleet electrification is increasingly recognized as a cornerstone of urban decarbonization in high-density megacities. This study introduces a multi-scenario simulation framework integrating high-resolution mobile signaling data with traffic modeling to quantify the systemic environmental and energy impacts of road-based battery electric vehicle (BEV) integration in Shanghai. By evaluating both a fixed-fleet baseline and dynamic-fleet growth scenarios focused on the urban road network, we find that aggressive fleet electrification leads to a profound reduction in aggregate carbon emissions and criteria pollutants, effectively decoupling transit-related environmental burdens from urban growth. However, results also highlight a significant energy trade-off: while fossil fuel displacement accelerates, grid-based electricity demand increases under fleet growth conditions. Within this context, the expanded vehicle population exacerbates urban congestion, which disproportionately inflates the fuel consumption of remaining internal combustion vehicles. Their operational efficiency is severely compromised by frequent stop-and-go cycles, leading to an intensification of idling losses. Ultimately, this research highlights the capability of the proposed simulation framework to provide granular insights into urban emission dynamics, offering a quantitative foundation for policymakers to harmonize electrification targets with proactive traffic management and grid infrastructure strengthening to evaluate the systemic trade-offs toward achieving long-term urban sustainability. Full article

As artificial intelligence (AI) systems become increasingly autonomous, scalable, and embedded in critical digital infrastructure, AI safety has emerged as a significant consideration for cybersecurity, system reliability, and institutional trust. Advances in large language models and agentic systems expand the threat surface to include misalignment, large-scale misuse, opaque decision-making, and cross-border risk propagation, while existing debates remain fragmented across technical, ethical, and geopolitical domains. This paper conducts a structured comparative analysis of AI safety perspectives from ten influential thinkers, examining them across five dimensions and reframing their insights through a cybersecurity lens spanning national governance, industry standards, and firm-level design. Building on this synthesis, the study proposes a layered control architecture that organizes technical safeguards, governance mechanisms, and human oversight into a defense-in-depth structure. The framework is conceptual and theory-building, intended to clarify system-level security reasoning and support future empirical refinement across diverse institutional contexts. Full article

I recently introduced the concept of eco-cognitive openness and situatedness to explain how cognitive systems—human or artificial—dynamically interact with their environments to generate information and creative outputs through abductive cognition. Humans display high eco-cognitive openness, integrating tools and cultural contexts through “unlocked strategies” that also enable exceptional creativity. By contrast, generative AI like LLMs operates via “locked strategies” based on pre-existing datasets with limited real-time interaction, which constrains higher creativity. Although LLMs surpass humans in many cognitive tasks, they lack the openness required for truly advanced abductive performance. Notably, most human cognition is repetitive and imitative—humans themselves often resemble “stochastic parrots.” In this sense, LLMs reveal human intellectual poverty more than they expose flaws in artificial intelligence. I will illustrate how LLMs can act as powerful enhancers of human performance while simultaneously threatening our most distinctive prerogative: creativity. Future human–AI collaboration could expand our eco-cognitive openness, but demands vigilant oversight to counter bias and so-called overcomputationalization. GenAI can serve as an epistemic mediator toward unlocked creativity only if humans maintain agency and embed its outputs in broader socio-cultural frameworks. My greatest concern is that ethical and legal safeguards will remain ineffective in practice, resulting in mere “ethics washing” and “law washing” without genuine enforcement. Full article

This study explores how incorporating generative artificial intelligence into the Collaborative Online International Learning (COIL) framework can enhance internationalisation for home and social entrepreneurship education in multilingual settings. A four-week AI-supported COIL programme was conducted with 30 postgraduate students from Russian and Spanish programmes. Students collaborated in intercultural teams to develop bilingual social innovation projects. Data were collected before and after the intervention using validated scales measuring intercultural competence, social entrepreneurship skills, AI literacy and ethics, and linguistic self-efficacy. Repeated-measures ANOVA indicated statistically significant improvements across all domains, with moderate-to-large effect sizes. The most pronounced gains were observed in mixed intercultural groups, which may suggest a potential synergistic effect between authentic intercultural exchanges and AI-mediated language support. Additionally, notable improvements were observed in ethical awareness of AI use and linguistic self-efficacy. Overall, these findings suggest that the AI-COIL model may represent a practical and potentially scalable approach for integrating language learning, intercultural competence, social innovation, and responsible AI use to advance internationalisation in higher education. Full article

Prostate cancer (PCa) remains one of the most prevalent urological malignancies worldwide, with early and accurate diagnosis being critical for improving patient outcomes. Traditional screening approaches, such as digital rectal examination and prostate-specific antigen (PSA) testing, have long served as frontline tools; however, their limited specificity and sensitivity contribute to high rates of false positives, unnecessary biopsies, and overtreatment. Recent UK guidelines and international consensus increasingly question the role of PSA-based population screening, advocating for risk-stratified pathways and multiparametric MRI as first-line investigations. In parallel, advances in molecular biology have identified promising cancer-specific biomarkers, such as prostate cancer antigen 3 (PCA3) and transmembrane protease serine 2 (TMPRSS2:ERG), that outperform PSAs in terms of specificity and prognostic value. These developments have catalysed innovation in biosensor technologies, enabling rapid, cost-effective, and non-invasive detection of single and multiplex biomarkers in urine and serum. Electrochemical and optical affinity-based biosensors offer transformative potential for the development of personalised point-of-care platforms and diagnostics, reducing the reliance on invasive procedures and improving clinical decision-making. The latter can be augmented with artificial intelligence (AI) tools. This review critically examines the limitations of PSAs, synthesises evidence on novel biomarkers and imaging-led strategies, and evaluates the design, performance, and translational challenges of biosensor-based assays. Furthermore, it outlines future directions, including standardisation, large-scale clinical validation, and integration of multiplex biosensors with AI for precision diagnostics. By bridging molecular insights with engineering innovations, these approaches promise to redefine PCa screening and enable accurate, patient-centred care. Full article

Background/Objectives: Testicular cancer is one of the most common malignancies affecting young adult males. With the rise in artificial intelligence (AI) platforms, many patients seek health information online. Yet chatbot responses specific to testicular cancer remain unassessed. This study aims to evaluate the role of AI chatbots in providing patient information about testicular cancer in terms of its quality, readability and actionability. Methods: Fourteen frequently asked questions about testicular cancer were identified using Google Trends and the Cancer Council Australia website. Questions were then inputted into four different publicly accessible AI platforms: ChatSonic, Bing AI, ChatGPT 4.0 and Perplexity. Chatbot responses were recorded and evaluated using three validated instruments: DISCERN (1–5), Patient Education Materials Assessment Tool (PEMAT)-Understandability and Actionability (0–100%) and Flesch-Kincaid readability scores. Results: All platforms scored low on the DISCERN score with a median of 1 (interquartile range [IQR] 1–4). The median readability score was 34.1 (IQR 26.0–52.2), indicating a reading level suitable for college students. The median word count was 61.5 (IQR, 41.3–91.3). The overall PEMAT-Understandability was moderate (median 58.3, 50.0–66.7), whilst the PEMAT-Actionability was very poor (median 0, IQR 0–25). Conclusions: AI chatbots deliver moderately understandable information on testicular cancer, but this information is typically not actionable and is delivered at an above-average reading level. Despite this, patients may continue to use AI chatbots (AICs) to access health information. It is important that clinicians counsel patients on the benefits and downfalls of this strategy, advocating for the use of AICs as an adjunct rather than a replacement for clinician-led education. Full article