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Cybersecurity Risk and Firm Investment Efficiency

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  Cybersecurity Risk and Firm Investment Efficiency 1. Meaning Cybersecurity risk refers to the probability of financial loss, operational disruption, reputational damage, or regulatory penalties resulting from cyberattacks, data breaches, system failures, or unauthorized access to digital systems. Firm investment efficiency refers to how effectively a company allocates its financial resources into projects that generate optimal returns. Efficient investment means firms avoid overinvestment (wasting resources on unprofitable projects) and underinvestment (missing profitable opportunities). Cybersecurity risk directly influences investment efficiency because digital threats can alter managerial decision-making, risk perception, capital allocation strategies, and overall firm performance. 2. Introduction In the digital economy, businesses increasingly depend on cloud computing, big data, AI systems, online transactions, and interconnected supply chains. While digital transf...

Digital Identity Using Blockchain Technology

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Digital Identity Using Blockchain Technology Meaning Digital identity using blockchain technology refers to a decentralized system where individuals control and manage their identity credentials through a secure, distributed ledger. Instead of relying on centralized authorities (such as governments, banks, or social media platforms) to store and verify identity data, blockchain enables self-sovereign identity (SSI) —where users own and share their verified credentials securely without intermediaries. Blockchain platforms such as Ethereum and Hyperledger Fabric support identity frameworks that store cryptographic proofs of identity rather than raw personal data, ensuring privacy and integrity. Introduction In the digital age, identity verification is central to banking, healthcare, e-governance, education, and online services. Traditional digital identity systems are centralized, making them vulnerable to: Data breaches Identity theft Privacy violations Unauthorized data sharing Block...

Meaning of Didactic Models in Digital Education

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  A didactic model refers to a structured approach or framework used to guide teaching and learning processes. In digital education , didactic models help educators design, organize, and deliver instruction using digital tools and technologies. These models define how content is presented , how students interact with material and peers , and how learning is assessed in digital or blended environments. Introduction Digital education has rapidly expanded in the last decade, driven by advancements in technology and increased demand for flexible learning. With this growth, educators and researchers have developed various didactic models to support effective online teaching and learning. These models are informed by educational theories — such as constructivism, behaviorism, and connectivism — and adapted for digital contexts. A systematic literature review examines published research in a structured way to summarize what is known about a topic, identify trends, and reveal gaps. I...

3D Printing Applications in Smart Farming and Food Processing

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  Meaning 3D printing , also known as additive manufacturing , is a technology that creates three-dimensional objects layer by layer from digital models. In the context of smart agriculture and food industries, 3D printing enables the design and production of customized tools, machine parts, sensors, food products, and packaging solutions with high precision and minimal material waste. In smart farming, it supports automation, IoT-based systems, and precision agriculture. In food processing, it enables personalized nutrition, innovative food design, and sustainable production practices. Introduction Agriculture and food processing are undergoing rapid transformation due to Industry 4.0 technologies such as Artificial Intelligence (AI), Internet of Things (IoT), robotics, and data analytics. Among these innovations, 3D printing has emerged as a disruptive tool that enhances flexibility, customization, and sustainability. In smart farming, farmers use digital technologies to monitor ...

Engineered Natural Killer Cells for Cancer Therapy

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  Meaning Engineered Natural Killer (NK) cells refer to genetically modified immune cells designed to enhance their ability to recognize and destroy cancer cells. NK cells are a type of lymphocyte and an essential component of the innate immune system. Unlike T-cells, NK cells can identify and eliminate abnormal cells without prior sensitization. By engineering these cells—often using chimeric antigen receptors (CARs)—scientists improve their specificity, persistence, and anti-tumor activity in cancer treatment. Introduction Immunotherapy has revolutionized cancer treatment, particularly with the success of CAR-T cell therapy. However, CAR-T therapy is associated with serious side effects such as cytokine release syndrome (CRS) and neurotoxicity. To overcome these limitations, researchers have turned to engineered NK cells as a safer and potentially more versatile alternative. NK cells can be derived from multiple sources including peripheral blood, umbilical cord blood, induce...

Collaborative Online International Learning (COIL): Sustainability Mindset in Accounting Education

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  1. Meaning Collaborative Online International Learning (COIL) is a pedagogical approach that connects students and faculty from institutions in different countries through structured online collaboration. Instead of physical mobility, COIL integrates internationalization directly into the curriculum using digital platforms. In accounting education , COIL can be used to develop a sustainability mindset —a way of thinking that integrates environmental, social, and governance (ESG) considerations into financial decision-making, reporting, auditing, and corporate accountability. 2. Introduction The accounting profession is evolving rapidly due to globalization, digitalization, and increasing emphasis on sustainability reporting frameworks such as those promoted by organizations like the International Sustainability Standards Board and the Global Reporting Initiative . Traditional accounting education focused mainly on financial reporting and compliance. However, modern account...