OIDA International Journal of Sustainable Development
Open-access peer-reviewed journal 
| Title | Page | 
| Beyond External Interventions: The Role of Spirituality in Reducing Poverty and Inequality for Sustainable Development | 11-24 | 
| Sewing Connections: The Role of Emotional Intelligence in Textile Retail Survival | 25-42 | 
| The Analytical Function of the Accounting System as the Basis for Strategic Planning in Corporate Management | 43-54 | 
| Ensuring Lawful Possession of Land Plots in Conditions of Legal Instability | 55-62 | 
| Innovative Models of Public Management and Administration for the Activation of Sustainable Development: Highlighting Key Aspects | 63-78 | 
| The internet banking fraud awareness in combating phishing: The case study of South African Banking Industry | 79-90 | 
| Challenges in Achieving Sustainable Development Goals for rural communities due to habitat fragmentation and human-elephant conflicts in South-Asian countries: A geospatial and socio-economic assessment based on the dry zone of Sri Lanka | 91-114 | 
| Comparative Analysis of Sustainability Reports of Major Cosmetic Companies using Opinion Mining Artificial Intelligence | 115-124 | 
| The perceived effect of soil degradation and coping strategies among arable crop farmers in Atisbo Local Government of Oyo State | 125-132 | 
| Green Pulse: Harnessing Nature-Inspired Innovations for a Cleaner Tomorrow | 133-142 | 
| Toward Sustainable M&A in Emerging Economies: Employee Perceptions on Indian Banking Sector | 143-152 | 
| Guilty Until Proven Innocent? Examining Reverse Onus in South Africa | 153-164 | 
| The Affordances of Online Self-Learning: Strategies and Motivation for English as a Second Language (ESL) Learners Amid the COVID-19 Crisis | 165-180 | 
| Bridging the Gap: Unpacking the Role of Social Workers Towards Sustainable Development | 181-186 | 
| A Review of Generative AI’s Impact on Workforce Transformation and Future Skill Requirements | 187-196 | 
| Creating an Organisational Culture Conducive to the Achievement of SDG5 in South African Municipalities | 197-208 | 
| Budgetary and Tax Instruments in EU Countries and Possibilities for Their Adaptation to Ukrainian Realities | 209-218 | 
| The Impact of a compromised Chain of Custody on the Admissibly of Evidence in South African Criminal Trails | 219-230 | 
| The Transformation of National Economies under the Influence of Global Integration Processes | 231-238 | 
| Administrative Law in Education: Specifics of Violations in Secondary and Higher Institutions | 239-248 | 
| Lost in Stereotypes: Gender Clichés in Intercultural Translation of Media Discourse | 249-262 | 
Beyond External Interventions: The Role of Spirituality in Reducing Poverty and Inequality for
Sustainable Development
T.M.S.P.K. Thennakoon 1,2, Rohana Ulluwishewa 3, Indujeeva K. Peiris 4, U.H.Kaushalya 5
1,5 Department of Geography, Faculty of Humanities and Social Sciences,
University of Sri Jayewardenepura, Sri Lanka.
2 International Center for Multidisciplinary Studies (ICMS), Faculty of Humanities and Social Sciences,
University of Sri Jayewardenepura, Sri Lanka.
3 Independent Researcher and Writer; Former Honorary Research Associate, School of People,
Environment and Planning, Massey University, Palmerston North, New Zealand.
4 Department of Business and Economics, Open Polytechnic of New Zealand.
1 Corresponding authour: sunethrapk@sjp.ac.lk
Volume 18, Issue 12, Pg. 11-24, 2025.
Abstract: Development cannot be considered sustainable if it fails to alleviate poverty and inequality. Poverty and inequality result from both external and internal factors. Conventional development strategies focus almost exclusively on external and material aspects, such as the provision of capital, technology, knowledge, and skills, based on the assumption that these are the primary determinants of poverty. While acknowledging the importance of external interventions, this paper highlights the need to integrate spirituality, understood as freeing the mind from conditioning, into development strategies to effectively reduce poverty and inequality and promote sustainability. Spiritual development involves a process of inner transformation from the ordinary state of mind, which is driven by desires, aversions, and resulting self-centeredness, to a state of mind governed by the Spirit, the pristine, unconditioned consciousness in which the self–other division is absent and actions arise from a whole-centered perspective. Although this state is inherent in all individuals, it is often overshadowed by psychological conditioning. Thus, spiritual growth requires a process of freeing the mind from conditioning. Drawing on a review of literature, experiential insights gained by the authors through contemplative practices, and preliminary findings from a field survey, the findings challenge conventional poverty discourse by suggesting that sustainable development requires not only structural interventions but also inner transformation. Practical recommendations include integrating mindset training, cross-class dialogue, and values-based education into poverty alleviation programs.
Keywords: poverty, spirituality, sustainable development, agency, structural conditioning, Identity, self-centeredness, motivation, desire, responsibility
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Sewing Connections: The Role of Emotional Intelligence in Textile Retail Survival
Simson C S 1*, D Kinslin 2
1,2 Department of Management Studies,  Islam Center for Higher Education, Tamilnadu, India.
* Corresponding author: cssimson@gmail.com
Volume 18, Issue 12, Pg. 25-42, 2025.
Abstract: The textile industry in Kerala involves various factors that influence the significance of Emotional Intelligence (EI). This study throws light into the profound involvement of EI on evaluating the performance of employees in this sector, recognizing that an employee’s ability to navigate the intricate web of emotions in a customer-oriented environment is pivotal for organizational success. Utilizing ANOVA and multiple regression analyses, this research rigorously assesses the relationship between EI and various demographic, work-related, and motivational factors, providing insights into the nuanced interplay between EI and performance. The following research work focuses the dimensions of EI which affect job satisfaction, self-regulation, self-awareness, empathy, social skills, and motivation. We found the respondents’ demographic data, is diversified, consisting of 55% men and 45% women who are mostly between the ages of 31 and 40 (42%). 55.8% of people are married, 39.5% are single, and 4.6% are divorced or separated. 33.60% of those with educational backgrounds have only completed high school, while 31.60% have bachelor’s degrees. As the retail textile industry in Kerala continues to evolve, this research underscores the imperative of nurturing emotional intelligence among its workforce, thereby fostering not only employee well-being but also enhancing customer satisfaction and overall organizational prosperity.
Keywords: Textile, Emotional Intelligence, Industry, Customer Satisfaction, Retail
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The Analytical Function of the Accounting System as the Basis for Strategic Planning in Corporate Management
Volodymyr Malikov 1*, Yuliya Bila 2, Nina Petrukha 3, Andrii Andrieiev 4, Liudmyla Bohatchyk 5
1 Department of Accounting and Taxation, Faculty of Management and Business, Kharkiv National Automobile and Highway University, Kharkiv, Ukraine.
2 Department of Accounting and Taxation, Faculty of Finance and Accounting, West Ukrainian National University, Ternopil, Ukraine.
3 Department of Management in Construction, Kyiv National University of Construction and Architecture, Kyiv, Ukraine.
4 SESE “Academy of Financial Management”, Kyiv, Ukraine.
5 Department of Accounting, Auditing and Taxation, Faculty of Economics and Management,
Khmelnytskyi National University, Khmelnytskyi, Ukraine.
* Corresponding authour: MalikovW@gmail.com
Volume 18, Issue 12, Pg. 43-54, 2025.
Abstract: In the modern business management system, the importance and role of accounting and control activities in the process of making strategic management decisions is growing. The general trend towards financial and economic instability and the emergence of new financial risks leads to difficulties at the micro level in the management of companies, therefore there is a growing need for more flexible and adaptive accounting. This study is devoted to substantiating the role and importance of accounting in strategic management of companies, in particular in the processes of making strategically important decisions, in the current unstable financial and economic conditions of growth. The article examines the modern substantive essence of accounting from the point of view of the company’s strategic management actions. The relevant functions of accounting are systematized. The role of the accountant’s accounting and control work in ensuring the reliability, relevance, and accuracy of data for strategic management decisions in conditions of crisis and instability is considered. The potential risks of improper auditing of financial statements or ignoring the verification of the proper preparation of enterprise reports are identified. As a result, it is established that the negative consequences of existing risks are reflected in problems related to investment, financial planning, and the financial stability of firms. In conditions of significant financial and economic shocks and fluctuations, accounting practice is an integral part of improving the quality of financial management and reporting, and optimizing the strategic management paradigm. The leading role of accountants in providing enterprises with reliable, complete, accurate, relevant, and timely financial reporting is justified. This allows not only to make more informed strategic management decisions, but also to prevent possible financial and economic risks of activities and wrong decisions with significant losses. The practical significance of the research lies in the possibility of its implementation to improve the efficiency and effectiveness of financial activities of enterprises by increasing the reliability, accuracy, relevance, and timeliness of reporting, analyzing the reasons for its non-compliance, and controlling financial results.
Keywords: accounting paradigm, management accounting, financial reporting, strategic decision-making, reporting reliability, strategic financial management, strategic planning.
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Ensuring Lawful Possession of Land Plots in Conditions of Legal Instability
Nataliia Petrova 1, Maksym Melnyk 2, Victor Beschastnyy 3, Yaroslav Bliakharskyi 4, Serhii Khaliuk 5
1 Law Faculty, Sumy National Agrarian University, Sumy, Ukraine.
2 Interregional Academy of Personnel Management, Kyiv, Ukraine.
3 Secretariat of the Constitutional Court of Ukraine, Kyiv, Ukraine.
4 Department of Labor, Land and Commercial Law, Faculty of Law, Leonid Yuzkov Khmelnytskyi University of Management and Law, Khmelnytskyi, Ukraine.
5 Department of Constitutional Law and Human Rights, National Academy of Internal Affairs, Kyiv, Ukraine.
Corresponding author: natalochkapetrova25@gmail.com
Volume 18, Issue 12, Pg. 55-62, 2025.
Abstract: The system of legal regulation of issues related to the guarantee of property rights against the backdrop of increased risks of martial law demonstrates significant gaps in the sectoral legislative framework, including the lack of regulation of the protection of rights to land located in areas of active hostilities or temporarily occupied territories. The purpose of this study is to conduct an in-depth analysis of the legal aspects of land ownership protection during martial law, identify key gaps in the legislative and legal framework, and develop recommendations for addressing them. One of the key gaps identified is the lack of clearly regulated and legally enshrined protection mechanisms. The study analyzes the possibilities for improving the legislative and legal framework in the context of the crisis conditions of war. Innovative challenges in the field of land ownership protection are outlined, in particular, the threat to the preservation of national assets, temporary alienation, and monitoring of land use. The research methods included a systematic approach, comparative legal analysis, and analysis of the legislative framework and judicial practice under martial law. The article identifies critical legal risks and gaps of a socio-economic, legal, and political nature in the field of land rights protection caused by martial law. The need to integrate a number of changes into the current sectoral national legislative field has been proven. The urgent need to ensure effective regulation of landowners’ rights in the occupied territories by developing and implementing mechanisms for compensation for damage or loss of land property has been substantiated. The practical significance of the article lies in its potential use for developing optimisation amendments to Ukraine’s regulatory and legal framework in the context of the crisis caused by the war, with the aim of ensuring guarantees for the rights of landowners.
Keywords: land, resource, land use, legal protection, property rights, martial law, national security.
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Innovative Models of Public Management and Administration for the Activation of Sustainable Development: Highlighting Key Aspects
Grygorii Monastyrskyi 1*, Stanislav Fedenchuk 2, Lidiia Krupiak 3, Iryna Dynnyk 4, Iryna Lazebna 5
1,2,3 Department of Management, Public Administration and Personal, West Ukrainian National University, 11 Lvivska St., Ternopil, 46009, Ukraine.
4,5 Department of Public Administration, State University of Trade And Economics,19, Kyoto Str., Kyiv, 02156, Ukraine.
* Corresponding author: grymon@ukr.net
Volume 18, Issue 12, Pg. 79-90, 2025.
Abstract: Innovative solutions in public management have gained additional relevance in the current conditions of globalization and the digitalization of social development. The purpose of this study is to identify the key aspects of innovative solutions in the field of public management and analyze their capabilities and potential within the framework of promoting sustainable development in society. The type of research is explanatory, involving a comparative analysis of quantitative data (analysis of EGDI, EPI, and OSI indicators) and qualitative data (study of approaches from modern scientific literature). To search for materials, the PRISMA methodological approach was employed, based on the criteria for selecting scientific sources: thematic relevance, peer review, indexing (Scopus, Web of Science, Google Scholar), and language (English). In this way, 48 scientific literary sources were selected and processed. The results demonstrate that the primary principles guiding modern management decisions are inclusiveness, transparency in public management, high adaptability, and innovation. The tools include electronic governance, partnerships between businesses, civil society, and the state, as well as the ability to predict and plan management tasks effectively. The collaborative management model is analyzed in terms of cooperation between state bodies and the public. The importance of using the concept of “smart governance” is shown. It is established that modern governments must be inclusive, proactive and capable of achieving sustainable prosperity. They must also be democratically accountable. Therefore, the main factors in the formation of innovative governance are transparent cooperation, a proactive management model, smart use of resources and innovative solutions. Thus, effective governance depends on factors such as the quality of state intervention and proper management. The CORE model assesses and neutralizes identified hybrid threats that aim to alter the decision-making process and have a domino effect. The E-government model helps to increase its efficiency and resilience to modern challenges. Such a model must be effective even in wartime conditions. The conclusions emphasize the importance of digital technologies in the contemporary public administration system. Thus, the conducted research confirmed that innovative solutions are not only a tool for modernizing the public administration system, but also a key factor in implementing sustainable development strategies in a democratic society. The scientific novelty lies in conducting a systematic analysis of innovative solutions in the field of public administration with an emphasis on their impact on ensuring sustainable development of society in the context of digitalization and globalization challenges. For the first time, a generalized model of interaction among smart governance factors is proposed: transparent cooperation, proactivity, rational use of resources, and innovation. For the first time, the feasibility of integrating the CORE model into the hybrid threat assessment system as a tool for strengthening institutional resilience is substantiated. The results of the research expand the theoretical and methodological basis for the concept of “smart governance” within the framework of the modern transformation of public administration.
Keywords: Complete Ecosystem Resilience (CORE), digitalization, E-government, governance, innovation, public management and administration, smart governance, sustainable development.
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The internet banking fraud awareness in combating phishing: The case study of South African Banking Industry
 Donald Nkosinathi Mbonani 1, Mokopane Charles Marakalala 2*
1,2 College of Law, School of Criminal Justice, Department of Police Practice, University of South Africa, Preller Street Muckleneuk Ridge, Pretoria, South Africa
* Corresponding author:  marakmc@unisa.ac.za
Volume 18, Issue 12, Pg. 79-90, 2025
Abstract: Internet banking fraud, particularly phishing scams, poses a significant threat to banking customers in South Africa. Notwithstanding the ongoing initiatives of the banking industry to increase fraud awareness, most banking customers remain vulnerable to such scams. This paper explored banking customers’ perceived inadequate awareness of fraud. Despite efforts from the banking industry to educate customers and raise awareness of online banking fraud, these efforts are compromised if banking customers do not apply this knowledge as their first line of defence. Fraudsters exploit psychological vulnerabilities because of their lack of awareness of phishing scams. This ignorance is perceived as a critical enabler of ongoing fraudulent activities. In conclusion, robust educational initiatives from banks are critical for effectively implementing fraud awareness campaigns to combat phishing scams. Banks that initiate a culture of perpetual awareness and vigilance among customers may enhance the safety of the online banking space and deter fraudsters from targeting and exploiting unsuspecting customers. This study was conducted through a non-empirical qualitative approach using exploratory and descriptive design approaches. The researcher conducted semi-structured interviews with major banks in the fraud division and a desktop study of phishing fraud cases of major banks. Including other stakeholders, law enforcement, the South African Banking Risk Centre (SABRIC), and the Ombudsman of Banking Services South Africa (OBSSA), now formerly referred to as the National Financial Ombud Scheme (NFO).
Keywords: Fraud, Awareness, Internet Banking, Phishing, Combat.
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Challenges in Achieving Sustainable Development Goals for rural communities due to habitat fragmentation and human-elephant conflicts in South-Asian countries: A geospatial and socio-economic assessment based on the dry zone of Sri Lanka
H.M.B.S. Herath 1, Nayanajith, J. 2, Jayasinghe K.D.P.P. 3
Department of Geography, Faculty of Humanities and Social Sciences, University of Sri Jayewardenepura, Sri Lanka.
Volume 18, Issue 12, Pg. 115-124, 2025
Abstract: The rapid expansion of human settlements and agriculture in the Dry Zone of Sri Lanka has led to extensive forest fragmentation, severely threatening the habitat of the endangered Asian elephant and intensifying Human-Elephant Conflict (HEC). This ongoing conflict has escalated beyond a biodiversity conservation issue to a major socio-economic challenge, undermining food security, poverty reduction, and sustainable agricultural development in rural communities, causing challenges in achieving sustainable development goals. The main aim of this study was to assess the Land Use and Land Cover (LULC) changes of dry zone forests in Thirappane, Anuradhapura District, Sri Lanka from 1995, 2010 and 2024. Sentinel-2 satellite images were used and a Convolutional Neural Network (CNN)-based AI model was used to improve classification accuracy and to estimate temporal changes. The fragmentation parameters such as patch density, edge density, and core area were estimated using QGIS. Then, drivers for the habitat fragmentation and socio-economic influence on rural communities were evaluated using a field survey and a household survey carried out for selected Grama Niladhari Divisions The CNN-enhanced model demonstrated improved classification performance with overall accuracies of 89.1%, 90.3%, and 91.6% and Kappa Coefficients of 85%, 87%, and 89% for 1995, 2010, and 2024 respectively. Significant land cover changes were revealed over the study period, and fragmentation parameters indicated a marked increase in forest fragmentation over the study period, with edge density rising from 1.53 m/ha in 1995 to 1.84 m/ha in 2024, core area reducing from 14 ha to 6 ha, and patch density increasing from 0.029 to 0.054 patches/ha, reflecting reduced habitat quality and connectivity, resulting in more encroachment of elephants into cultivated areas. Major drivers for the forest fragmentation were agriculture and settlement expansion. As a result of the conflicts, the frequency of both elephant deaths and human deaths is escalating over time. There is a strong positive correlation (R = 0.76) between agricultural expansion and conflict frequency. Notably, 82% of respondents reported frequent crop damage, while 68% expressed dissatisfaction with existing mitigation strategies such as electric fencing. Loss of agriculture-based rural livelihoods, collapse of education of school children, and depression due to these conflicts are severe socio-economic problems encountered by rural communities. The findings highlight the urgent need for integrated land-use planning that aligns wildlife conservation with rural livelihood sustainability in conflict-prone regions.
Keywords: Human-Elephant Conflict, Forest Fragmentation, Sustainable Development Goals, Agriculture-based rural livelihoods, Land-Use Changes.
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Comparative Analysis of Sustainability Reports of Major Cosmetic Companies using Opinion Mining Artificial Intelligence
Karina Magro Machado 1*, Robert W. Taylor 2
1.2 Department of Earth and Environmental Studies, Montclair State University, 1 Normal Ave, Montclair, NJ 07043, USA.
* Corresponding Author: magromachadk1@montclair.edu
Abstract: This study investigates the sustainability policies of four major cosmetics companies—Coty, Estée Lauder, Procter & Gamble, and Shiseido—by conducting a sentiment analysis, also known as opinion mining artificial intelligence, of corporate sustainability reports from 2019 to 2023. The study focuses on waste management, carbon emission reductions, sustainable packaging, and social sustainability, which includes gender equity, inclusiveness, and internal/external communication strategies. Sentiment analysis found a significant emphasis on positive successes, which frequently overshadowed issues, raising questions about openness. In recent years, the cosmetics industry’s sustainability reporting has experienced considerable changes. What began as broad statements of intent and commitments has evolved into detailed, data-driven disclosures that emphasize transparency and measurable outcomes. Reports now focus more on aligning with global sustainability frameworks such at the Sustainable Development Goals (SDGs) and providing concrete metrics to track progress, reflecting the growing importance of environmental stewardship in the sector. The findings highlight the need for balanced reporting and the use of powerful artificial intelligence tools to connect sustainability initiatives to global outcomes. The report makes concrete recommendations to improve sustainability practices and responsibility in the cosmetics business, therefore contributing to a greater environmental and social impact.
Keywords: Carbon emissions; circular economy; cosmetics industry; sustainability; waste management.
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The perceived effect of soil degradation and coping strategies among arable crop farmers in Atisbo Local Government of Oyo State
Adekola, O. A.1*, Eniola, P. O.2, Adeduntan, M. G.3, Soetan, O. J.4, Adeoya, A. S.5, Fakoya, E. O.6
1,2,4,6 Department of Agricultural Extension and Rural Development. Federal University of Agriculture, Abeokuta, Ogun State. Nigeria.
2 Department of Agricultural Extension and Rural Development, The Oke-Ogun Polytechnic Saki, Oyo State, Nigeria.
3 Department of Agricultural Extension and Rural Development, University of Ibadan, Nigeria.
5 Department of Social Science and Humanities Education, Federal College of Education, Abeokuta, Ogun State, Nigeria.
* Corresponding author:  adekolaoa@funaab.edu.ng
Volume 18, Issue 12, Pg. 125-132, 2025
Abstract: Soil degradation is on the increase worldwide, especially in the countries within the tropics. Mis-management of arable areas by farmers and grazing areas by livestock owners are the major causes of soil degradation. However, effective management of lands would reduce environmental pressure. The study was therefore designed to determine the perceived effect of soil degradation and coping strategies among arable crop farmers in Atisbo Local Government of Oyo state. The objectives of the study are to determine the causes of soil degradation, arable crop farmers’ perceived effect of soil degradation, coping strategies practices adopted in controlling soil degradation and constraints facing the farmers in adopting the coping strategies practices. Arable crop farmers in Atisbo LGA constitute the study population. Multi-stage sampling technique was used in selecting a total of One hundred and twenty-eight (128) respondents drawn from four (4) towns out of seven towns in Atisbo local government area through random sample. The instrument used in data gathering was questionnaire. Data gathered were analyzed using frequencies, percentages, mean, Chi-square and Pearson product moment correlation. The major finding revealed that majority (91.4%) of the respondents was male, with a mean age of 44.77 years. Majority (80.5%) of the respondents was married, 64.1% of them had formal education. The mean farming experience and household size were 12.5years and 8person respectively. Majority of respondents (86.8%) agreed that soil degradation result in loss of grazing pasture for farm animals and 87.5% of the respondents agreed that crop rotation is an important practice that helps to maintain soil fertility and controls weeds, pest, and diseases. The study revealed that majority (60.2%) of the respondents reported high level of perceived effect of soil degradation. Some of the constraints identified by the respondents were inadequate finance (82.0%), lack of incentive (77.3%), and unfavourable land tenure system (68.8%) in the study area. The major coping strategies were mulching, crop rotation and bush fallowing to effect soil degradation. However, chi-square revealed that religion (χ2 = 8.918, P < 0.05) and education qualification (χ2 = 8.019, P < 0.05) influenced farmers perceived effect of soil degradation in the area. Based on the finding from the study, it is concluded that farmers actively use coping strategies in controlling soil degradation which revealed that farmers are aware of what happens in their environment. It was recommended that government and non-governmental agencies and community leaders should as a matter of urgency intensify efforts at educating farmers on the need for adequate use of land without hampering the land.
Keywords: Arable crop; Coping: Constraints; Farmers; Soil degradation.
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Green Pulse: Harnessing Nature-Inspired Innovations for a Cleaner Tomorrow
Nagamani Prabu A 1, Arasuraja G 2, D Kalidoss 3
1 Center for Energy and Nano Research, Department of Physics, Karpagam Academy of Higher Education, Coimbatore, Tamilnadu, India.
2   Department of Management Sciences, St’ Joseph’s Institute of Technology, OMR, Chennai, India.
3   Kalinga University, Raipur, India.
Corresponding author: prabhu.spectra@gmail.com
Volume 18, Issue 12, Pg. 133-142, 2025
Abstract: Sustainable and eco-friendly solutions now demand immediate attention because global environmental problems have intensified. Nature-based innovations known as biomimicry create several potential solutions which address climate change together with pollution and resource deprivation. This document investigates different nature-driven innovation approaches which develop environmentally friendly technologies for cutting down ecological impacts and achieving a greener future. Through renewable energy cases along with waste management techniques and eco-friendly material analysis the manuscript demonstrates how natural principles will help create workable efficient scalable solutions with reduced costs. The “Green Pulse” methodology presents a framework for confirming and implementing green technologies based on natural processes to achieve environmental resilience. The manuscript explores environmental sustainability issues while discussing policy-based innovation support mechanisms which require cross-departmental teamwork to meet international sustainable development objectives. By using this piece we should seek inspiration from nature’s guidance in order to establish a healthier sustainable planet.
Keywords: Nature-inspired innovations; Sustainable technologies; Biomimicry; Eco-innovations; Circular economy
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Toward Sustainable M&A in Emerging Economies: Employee Perceptions on Indian Banking Sector
Nisha. P 1*, K. Kanniammal 2
1 MSTM Arts and Science College, Perinthalmanna, Malappuram (dit), Kerala, India.
Department of Commerce, Avinashilingam Institute for Home Science and Higher Education for Women, Coimbator-641043, India.
2 Department of Commerce, Avinashilingam Institute for Home Science and Higher Education for Women, Coimbatore-641043, India.
*Corresponding Authour: nishakutty1982@gmail.com
Volume 18, Issue 12, Pg. 143-152, 2025.
Abstract: Indian banking sector has experienced a surge in mergers and acquisitions (M&A) aimed at enhancing operational efficiency, financial resilience, and market reach. While M&A strategies are often evaluated through financial and structural outcomes, their impact on employee satisfaction and sustainability integration remains underexplored. This work explores the post-merger perception and satisfaction of employees with a specific emphasis on sustainable development practices during organizational change. Under this study, a mixed-method approach was used and a total of 250 employees were selected from both the private and the public sector banks that experienced consolidation in recent years. The tools used for the study were descriptive statistics, Pearson correlation, and regression analysis. The study revealed that job security, work environment, and organizational commitments have a significant influence on employee satisfaction. The perception towards transparency, inclusion in decision-making, and alignment with Environmental, Social and Governance(ESG) has a reasonable impact on employees’ resistance and improves engagement. The result of the study highlights post-merger achievement is not exclusively reliant on organizational incorporation but also on how employees perceive the social and ethical dimensions of transformation. The study also recommends that Indian banks introduce comprehensive communication, participatory HR practices, and visible sustainability frameworks within M&A strategies to ensure the whole attainment of the organization.
Keywords: Mergers and Acquisitions, Employee Satisfaction, Indian Banking Sector, Sustainability, ESG, Organizational Change, Human Capital
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Guilty Until Proven Innocent? Examining Reverse Onus in South Africa
Xolisile Nomasonto Khanyile
Department of Law, University of Zululand, 1 Main Road, Vulindlela, KwaDlangezwa, 3886, South Africa.
Corresponding author: aprilX@unizulu.ac.za
Volume 18, Issue 12, Pg. 153-164, 2025
Abstract: Reverse onus in South African criminal law presents a fundamental challenge to the presumption of innocence, a cornerstone of fair trial rights under Section 35 of the Constitution. Typically, in criminal proceedings, the prosecution bears the burden of proving the accused’s guilt beyond a reasonable doubt. However, in certain statutory offenses, reverse onus shifts this burden, requiring the accused to prove their innocence or a particular defense on a balance of probabilities. This legal mechanism is commonly applied in cases involving firearms possession, drug trafficking, corruption, and financial crimes, where lawmakers argue that it strengthens law enforcement by making convictions easier in situations where proving intent or knowledge is inherently difficult.
Despite its benefits, reverse onus provisions have sparked considerable legal and constitutional debate. Critics argue that such provisions undermine fundamental rights, leading to potential miscarriages of justice. Nevertheless, proponents of reverse onus argue that it is a necessary tool in combating serious and organized crime. In cases where the accused is found in possession of illegal firearms or large quantities of drugs, the expectation that they explain their possession is seen as a reasonable burden. This approach aligns with legal frameworks in other jurisdictions, such as Canada and the United Kingdom, where reverse onus is used in limited circumstances.
The debate surrounding reverse onus highlights a key tension between crime control and individual rights. While it may enhance prosecutorial efficiency, it poses significant risks to fair trial principles. Moving forward, South Africa faces the challenge of ensuring that its laws balance effective law enforcement and constitutional protections. This article examines the legal framework, judicial interpretations, and potential reforms needed to ensure that reverse onus provisions remain both effective and constitutionally compliant.
Keywords: Burden of Proof. Constitutional Law, Criminal Justice, Fair Trial, Reverse Onus
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The Affordances of Online Self-Learning: Strategies and Motivation for English as a Second Language (ESL) Learners Amid the COVID-19 Crisis
Che Wan Ida Rahimah Che Wan Ibrahim 1, Siti Nazilah Mat Ali 2, Nur Azura Sanusi 3*
1 Centre for Foundation and Continuing Education (PPAL),
Universiti Malaysia Terengganu, 21030 Kuala Nerus, Terengganu, Malaysia.
2,3 Faculty of Business, Economics and Social Development,
Universiti Malaysia Terengganu, 21030 Kuala Nerus, Terengganu, Malaysia.
Volume 18, Issue 12, Pg. 165-180, 2025
Abstract: The advancements in technology during the Fourth Industrial Revolution (IR 4.0) have had a profound and extensive impact on contemporary tertiary education. Due to the worldwide COVID-19 pandemic, in-person classes have transitioned to remote online learning. Consequently, students are required to actively manage and control their own learning in order to achieve success in this novel structure. Although online language programs have a high number of students, there is a paucity of understanding regarding the motivation and techniques employed by these students and how these factors affect their performance in online learning. The objective of this study is to bridge the existing information gap by examining the motivation of students and the application of multiple cognitive and meta-cognitive approaches employed in virtual English as a second language learning contexts throughout the outbreak. Our sampling approach adopted a multistage random sampling method to recruit 555 respondents from multiple Malaysian university populations. All respondents received the Google Forms-based survey includes an informed consent section via the WhatsApp application distributed by designated university representatives. Through online surveys, the research gathered (A) participants’ demographic data, (B) investigated motivational aspects of English as a Second Language (ESL) students, and analysed their online behaviours pertaining to self-learning within the COVID-19 epidemic, including (C) perceived benefits of online self-learning during the pandemic, (D) online ESL self-learning approaches, and (D) personally observed improvement. To summarise, the research highlighted the interconnected relationship between self-monitoring, cognitive and meta-cognitive strategies, intrinsic and extrinsic motivation, and online learning platforms during the epidemic. The need of educators adapting their teaching techniques, utilising the advantages of online education, and providing targeted support to foster self-evaluated and motivated English as a Second Language (ESL) learners was highlighted.
Keywords: COVID-19, English, Online Learning, English as a Second Language (ESL), Self-Learning
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Bridging the Gap: Unpacking the Role of Social Workers Towards Sustainable Development
Nondumiso Hadebe 1*, Fikile Xaba 2
1,2 Department of Social Work, University of Zululand, Kwa-Dlangezwa, 3886, South Africa.
* Corresponding author: HadebeN@unizulu.ac.za
Volume 18, Issue 12, Pg. 181-186, 2025.
Abstract: As the world deals with complex social, economic, and environmental challenges, social workers play a vital role in promoting sustainable development. The influence of the social work profession on sustainable development is still little understood, despite their vital contributions. This paper aims to bridge this knowledge gap by unpacking the role of social workers in advancing sustainable development. We explore the relationship between social work and sustainable development, emphasising the special advantages and difficulties faced by the field. Case study approach was used to examine specific projects or organisations that integrate social work with sustainability. We found important areas where social workers may contribute significantly, such as community-led development, environmental justice, and human rights advocacy, by critically examining the body of current research and case studies. Our results highlight how crucial it is to incorporate social work concepts into sustainable development programs to improve the welfare of people, communities, and the environment.
Keywords: community-led development; environmental justice; human rights; social work; sustainable development.
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A Review of Generative AI’s Impact on Workforce Transformation and Future Skill Requirements
Kayode Oyetade 1*, Tranos Zuva 2
1 Department of Computer Sciences, Vaal University of Technology, Vaal, South Africa.
*Corresponding author: kayodeyetade@gmail.com
Volume 18, Issue 12, Pg. 187-196, 2025.
Abstract: The Fourth Industrial Revolution (4IR) is transforming industries and workforce structures through rapid advancements in artificial intelligence (AI), automation, and digital technologies. Among these innovations, Generative AI (GAI) has emerged as a disruptive force capable of autonomously producing text, images, and code, thereby redefining traditional job roles and skills requirements. While GAI boosts productivity and creativity in a variety of industries, it also poses issues such as job displacement, skill mismatches, and ethical concerns. This study reviews 46 peer-reviewed journal articles, conference papers, and policy reports published between 2018 and 2025 to examine GAI’s impact on workforce transformation and the evolving demand for future skills. Using a qualitative literature review approach and thematic analysis, the study identifies recurring themes such as technological disruption, job displacement, skill mismatches, and the emergence of AI-driven professions. To ensure validity and minimize internal bias from third-party sources, the analysis applied triangulation, source credibility checks, and cross-disciplinary comparison, ensuring that findings were grounded in verified evidence. The results emphasize the growing need for continuous learning, reskilling, and integration of AI-related competencies, particularly digital literacy, critical thinking, creativity, and emotional intelligence, within education and professional development programs. Policymakers and industries must collaborate to develop inclusive strategies that promote equitable workforce adaptation, ethical AI governance, and resilience in the face of automation. This study contributes to the discussion on responsible AI adoption by providing insights into workforce evolution, skill adaptation, and policy directions in the era of 4IR.
Keywords: Generative Artificial Intelligence (GAI), Workforce Transformation, Fourth Industrial Revolution (4IR), Future Skills Development, AI Policy and Ethical Governance.
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Creating an Organisational Culture Conducive to the Achievement of SDG5 in South African Municipalities
Debbie Jansen 1, Shikha Vyas-Doorgapersad 2*
1,2 School of Public Management, Governance and Public Policy; College of Business and Economics; University of Johannesburg, South Africa.
*Corresponding author: svyas-doorgapersad@uj.ac.za
Volume 18, Issue 12, Pg. 197-208, 2025.
Abstract: Equality was introduced to South Africa in 1994 with the first democratic election. However, almost 30 years later, South African municipalities are still struggling to attain gender equality despite numerous laws, regulations, and frameworks. The challenges hindering gender equality are cemented in the patriarchal culture of many societies, in this study the focus is on South African society, which has a significant impact on the workplace. The objective of the research was “to offer practical actions that are required by the South African municipalities to effectively implement gender equality”. The qualitative research method was used with data collected through an analysis of relevant literature and documents. Information was analysed with conceptual analysis. The research resulted in a Framework for Gender Equality in South African Municipalities (GEFSAM). The essence of the framework is found in the changes required in municipal workplaces to achieve gender equality. This article focuses on the process required to address the organisational culture of municipalities with the purpose to create organisational cultures that are conducive to the achievement of sustainable development goal 5 (SDG5).
Keywords: Gender equality, sustainable development goals, organisational culture.
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Budgetary and Tax Instruments in EU Countries and Possibilities for Their Adaptation to Ukrainian Realities
Andrii Zolkover 1*, Anatolii Lutsyk 2, Mykhaylo Kapyrulya 3, Ivan Zhygalo 4, Hanna Kolomiiets 5
1 Department of Finance and Business Consulting, Kyiv National University of Technologies and Design, Kyiv, Ukraine.
2 S. I. Yuriy Department of Finance, West Ukrainian National University, Ternopil, Ukraine.
3 Department of International Relations, Interregional Academy of Personnel Management, Kyiv, Ukraine.
4 Department of Management of Organizations, Lviv Polytechnic National University, Lviv, Ukraine.
5 Department of Finance named after Victor Fedosov, Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine.
*Corresponding author: zolkover.andrey@gmail.com
Volume 18, Issue 12, Pg. 209-218, 2025
Abstract: The study addressed the need for effective financial management and the modernization of Ukraine’s tax system by analyzing foreign experiences, particularly those of EU countries. It demonstrated how fiscal strategies from developed nations could inform Ukraine’s efforts to stabilize its economy during wartime. The researcher examined EU tax systems in comparison with Ukraine’s, aiming to propose effective reforms in taxation, budgeting, and public fund management. Special focus was placed on the fiscal practices of individual EU states during military conflicts, including wartime economic stimulus. The methodology involved a review of academic literature, comparative analysis of EU and Ukrainian fiscal policies, an assessment of Ukraine’s financial strategy under armed conflict, and a regression analysis of fiscal outcomes. It also included a systematic review of military economy and government expenditure frameworks. The study showed that while Ukraine attempted to simplify its tax structure, the complexity of war demanded alternative financial management strategies. The researcher found that ensuring economic stability during wartime required the implementation of stricter fiscal policies. Although the Central Bank had previously promoted a moderate fiscal stance, it became necessary to take additional measures to maintain budget liquidity and support critical expenditures. By limiting public borrowing and aiming to enhance social equity through fiscal policy, the government sought to address inequality. However, the uneven application of these policies contributed to disjointed social development and revealed the risk of exceeding GDP limits. The study concluded that a balanced, adaptive fiscal approach was essential for managing the Ukrainian economy in wartime conditions.
Keywords: fiscal policy, fiscal regulation, fiscal instruments.
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The Impact of a compromised Chain of Custody on the Admissibly of Evidence in South African Criminal Trails
Xolisile Nomasonto Khanyile
Department of Law, University of Zululand ,1 Main Road, Vulindlela, KwaDlangezwa, 3886. T
Private Bag X1001, KwaDlangezwa, South Africa.
Corresponding author: AprilX@unizulu.ac.za
Volume 18, Issue 12, Pg. 219-230, 2025.
Abstract: This paper examines the critical role of the chain of custody in South African criminal trials and the consequences when it is compromised. The chain of custody refers to the documented chronological record of the seizure, custody, control, transfer, analysis, and disposition of evidence. Its primary purpose is to ensure the integrity and authenticity of evidence presented in court, thereby upholding the fairness of legal proceedings. South African law, like many common law systems, places a high value on the reliability of evidence. A compromised chain of custody can cast doubt on the reliability and potentially lead to the inadmissibility of evidence. The paper will explore the legal principles governing the admissibility of evidence in South African criminal courts, with a particular focus on how a broken or incomplete chain of custody affects this admissibility. It will analyze relevant case law to illustrate how courts have dealt with instances where the integrity of evidence has been questioned due to chain of custody issues. Specific attention will be given to the discretion of the court in determining admissibility, considering factors such as the nature of the evidence, the extent of the breach in the chain, and the potential for tampering or contamination.
Furthermore, this paper will discuss the practical implications of maintaining a robust chain of custody for law enforcement officials, forensic experts, and legal practitioners. It will highlight the importance of meticulous record-keeping, secure handling procedures, and clear lines of responsibility in preserving the integrity of evidence. The challenges faced in real-world scenarios, such as the handling of digital evidence or evidence from complex crime scenes, will also be considered. The analysis will demonstrate that a compromised chain of custody can have severe consequences in South African criminal trials. It can lead to the exclusion of crucial evidence, potentially weakening the prosecution’s case or undermining the defense. This can ultimately result in wrongful convictions or acquittals, thereby eroding public confidence in the justice system. The paper concludes by emphasizing the need for strict adherence to the chain of custody protocols to ensure the fairness and accuracy of criminal proceedings in South Africa. It underscores the ongoing importance of training, procedural safeguards, and judicial scrutiny in maintaining the integrity of evidence and upholding the rule of law.
Keywords: Admissibility of Evidence, Chain of Custody , Criminal Law, Criminal Trials Evidence
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The Transformation of National Economies under the Influence of Global Integration Processes
Oleksandr Diachenko 1, Olesia Dolynska 2, Ihor Hrynenko 3, Anna Zalievska-Shyshak 4
1 Interregional Academy of Personnel Management, Kyiv, Ukraine.
2 Department of Tourism, Theory and Methods of Physical Culture and Valeology, Humanitarian-Pedagogical Academy, Khmelnytskyi, Ukraine.
3 Department of Economics, Management and Territory Management, Separate Structural Unit “Institute of Innovative Education, Kyiv National University of Construction and Architecture, Kyiv, Ukraine.
4 Department of Economic Theory, Macro- and Microeconomics. Taras Shevchenko National University of Kyiv, Kyiv, Ukraine.
5 , Department of International Relations, International Economic Relations, Bohdan Havrylyshyn Education and Research Institute, West Ukrainian National University, Ternopil, Ukraine.
* Corresponding authour: dyachenkoole@gmail.com
Volume 18, Issue 12, Pg. 231-238, 2025
Abstract: Today, the economy of every country is directly dependent on globalization processes. Globalization provides opportunities for international activity, but its imperfections create significant problems for every country. The publication revealed the key features and consequences of globalization, particularly systematic ones, through documentary, correlational, and sequential analysis, as well as inductive, deductive, and thematic aggregation. The main criterion for the study was the globalization index, or KOF index, which, in close connection with gross domestic product per capita, confirmed the high level of economic wealth. At the same time, indicators such as unemployment, inflation, and public debt, when aligned with globalization trends, became practically insignificant. It was confidently stated that countries with huge debts suffered the most during the 2008 global economic crisis. Research also showed that Asian countries were integrating into the global economy and competing with the US and the European Union, including China, which had taken one of the leading positions in the export landscape of GDP. The claim that globalization benefited the “global north” was refuted. The same problem persisted in the same member states: international relations, namely globalization, imposed social capital inequality, which created a differentiation gap. This required government strategies that could harness the opportunities of globalization and eliminate its negative effects, as participation in international economic movement and the promotion of economic development were priorities for the country.
Keywords: economic development, globalization, global security, influence, international economic relations
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Administrative Law in Education: Specifics of Violations in Secondary and Higher Institutions
Oleksandr Akimov 1*, Natalia Melnychuk 2, Mykola Mykytiuk 3, Valentyn Serdiuk 4, Andriy Motsa 5
1 Department of Public Administration, Interregional Academy of Personnel Management, Kyiv, Ukraine. Scientific and Methodological Center for Personnel Policy, Ministry of Defense, Kyiv, Ukraine.
2 Department of Administrative Law and Process, Financial and Information Law, Institution of Higher Education Lviv University of Business and Law, Lviv, Ukraine.
3 Institute of the Department of the State Protection of Ukraine, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine.
4 Department of Judiciary, Advocacy, and Prosecution, Institution of Higher Education, Lviv University of Business and Law, Lviv, Ukraine.
5 Department of Geography and Tourism, Ferenc Rakoczi II Transcarpathian Hungarian College of Higher Education, Berehove, Ukraine.
*Corresponding authour:1970aaa@ukr.net
Volume 18, Issue 12, Pg. 239-248, 2025
Abstract: General secondary education is positioned as a compulsory essential component of the system of continuous education. Its vectoriality is seen as ensuring the comprehensive development of the individual through educational activities. The article aims to analyse the procedural and legal aspects of administrative proceedings in cases involving violations in general secondary education. The study reveals the specifics of administrative proceedings in the modern educational field. It highlights the basic principles of education and differentiation of administrative offences. It is determined that proceedings on administrative offences in the secondary education environment are considered the activities of authorised subjects to regulate the process of consideration of cases on administrative offences by administrative procedural rules. The paper analyses the most significant legal and procedural aspects of administrative proceedings in the field of study. It highlights the prospects for improving administrative law in general secondary education. It is substantiated that modern approaches and tools in the system of administrative law in the educational environment should be adapted to the active implementation of successful international practical experience against the background of European globalisation principles of sustainable development. It is proved that integration of innovative solutions into the system of regulation of administrative proceedings for violations in the field of general secondary education environment allows preventive protection against the occurrence of offences, stimulates the development of the educational system for the successful social and professional realisation of the younger generation, prevents the risks of corruption, and increases the level of competitiveness of national educational institutions.
Keywords: administrative proceedings, administrative offence, general secondary education, legal factors, procedural aspects, administrative process
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Lost in Stereotypes: Gender Clichés in Intercultural Translation of Media Discourse
Oksana Chaika 1, 2*, Natalia Sharmanova 3, Oksana Hutyriak 4, Natalia Berezovska-Savchuk 5, Iryna Vakulyk 6
1 Faculty of Humanities, Education and Social Sciences, University of Luxembourg, 2 Av. de l’Universite, L-4365 Esch-sur-Alzette, Grand Duchy of Luxembourg. 
 2 Department of Foreign Philology and Translation. National University of Life and Environmental Sciences of Ukraine, 15 Heroyiv Oborony Street, Kyiv 03041, Ukraine.
3 Department of the Ukrainian Language, Kryvyi Rih State Pedagogical University, 54, Universytetskyi Avenue, Kryvyi Rih 50086, Ukraine.
4 Department of the English Language Practice and Methods of Teaching, Drohobych State Pedagogical University after Ivan Franko, 24 Shevchenko Street, Drohobych 82100, Ukraine.
5 Department of the Ukrainian Language, Kryvyi Rih State Pedagogical University, 54 Universytetskyi Avenue, Kryvyi Rih 50086, Ukraine.
6 Department of Philosophy and International Communication, National University of Life and Environmental Sciences of Ukraine, 15 Heroyiv Oborony Street, Kyiv 03041, Ukraine.
*Corresponding author: oxana.chaika@yahoo.es
Volume 18, Issue 12, Pg. 249-262, 2025
Abstract: This study examined the presence and variation of gender-based stereotypes in headline discourse across three linguistic media environments: English, French, and Ukrainian. Based on a corpus of 600 headlines (200 per language) published between 2023 and 2024 by leading international and national news outlets, the research applied a mixed-method approach grounded in critical discourse analysis, feminist linguistics, and translation studies. The analysis identified recurrent gendered frames and lexical patterns embedded in news headlines, revealing language-specific tendencies in portraying gender roles, emotionality, agency, and public versus private domains. The findings revealed that English headlines frequently rely on affective or conflict-laden constructions, French headlines display recurring associations with aesthetics, professions, and relational roles, while Ukrainian headlines emphasize traditional binaries and cultural idioms. These patterns were further examined through the lens of cross-linguistic comparison to assess how translation, cultural coding, and journalistic conventions contribute to the persistence or mitigation of stereotypes. The study offers a multilingual perspective on how media language shapes and reflects societal attitudes toward gender, providing empirical data to support critical engagement with headline construction practices. Its findings are seen relevant for scholars in gender studies, media discourse, translation, and cross-cultural communication, as well as for practitioners seeking to improve inclusive and non-stereotyped media representation.
Keywords: corpus linguistics, gendered discourse, intercultural communication, media clichés, translation studies
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