Volume 6.
Issue 03.

In light of the competitive environment, traditional systems for measuring costs have become unable to provide the necessary information to decision-makers, and do not give accurate and clear numbers. This is also the case about the value and quality of these products. The importance of research is evident by showing the role of both the method of measuring costs based on specifications and their role in making decisions. Pricing, and the role of the activity-based costing method in providing the information necessary to make the necessary decisions to improve products. This research aims to demonstrate the role of the costing approach based on specifications in providing the information necessary to reduce product costs, highlighting the concept of activity-based costing and its role in setting prices. Products.

This study delves into the impact of Viber usage on vocabulary learning among Iranian EFL (English as a Foreign Language) university students, employing an interactionist framework. Viber, a popular messaging application, has become increasingly integrated into daily communication practices, offering potential implications for language learning contexts. Through qualitative and quantitative analysis, this research examines how the interactive features of Viber influence vocabulary acquisition and student engagement. Insights garnered from this study contribute to our understanding of technology-mediated language learning and inform pedagogical practices in EFL contexts.

With advancements in Artificial Intelligence (AI) and machine learning, education systems are transforming. This paper analyzes the challenges AI poses for schools and teachers and the opportunities it presents for personalized learning. It evaluates three central challenges: updating curriculums with AI disciplines, adopting adaptive teaching techniques, and developing evaluation metrics for new paradigms. Policymakers must incorporate data science and machine learning into core frameworks. Self-paced learning platforms require new classroom dynamics. Assessments must prioritize higher-order thinking. The article emphasizes three crucial opportunities within an AI-driven education framework - broadening access, strengthening educators, and tailoring education. Online learning currently extends admission beyond geographical and economic hurdles. Intelligent content provision enables personalization for learners with disabilities. AI liberates precious teaching hours from routine tasks to concentrate on student welfare. Moreover, evolving learning technologies persistently amend lesson designs based on immediate responses. However, to actualize this vision, we need to tackle ethical concerns like the privacy of student data and the inherent biases that could infiltrate algorithms. In conclusion, despite some inevitable hitches in current systems, AI brings forth hopeful remedies to persistent issues such as inclusivity, resource limitations, and personalized guidance on a large scale. The article highlights that policy, institutional readiness, and public consciousness are equally important in steering this transformation. Educators need to acknowledge the potential of AI, prompting culture modifications centered around new perceptions of educational quality, accomplishment, and preparedness for the workforce. Further national initiatives merging education and AI will set the course for the future.

In this article describe Conclusively, this research underscores the necessity of integrating ecological and botanical knowledge in developing multifaceted conservation strategies. It advocates for a global collaborative approach to conservation, emphasizing the role of local communities, policymakers, and international organizations in safeguarding biodiversity amidst the challenges posed by global climate change. The findings contribute to the scientific understanding of climate change's impacts on unique ecosystems and offer a foundation for future research and policy development aimed at biodiversity conservation.

The digital age has transformed the way individuals express sympathy and condolences, particularly in the aftermath of tragic incidents such as the devastating earthquake that hit Turkey on February 6, 2023. This study aims to explore the linguistic variation in online condolences posted on social media platforms in response to this natural disaster. By employing a qualitative analysis of condolence messages, we examine the syntactic and pragmatic elements that characterize these expressions of sympathy. Our findings reveal distinct linguistic patterns and thematic functions, including expressions of empathy, solidarity, and religious undertones. The study highlights the influence of cultural and contextual factors on the language of online condolences, shedding light on the complex interplay between language, culture, and digital communication in times of tragedy.

This article the study employs a mixed-methods research design, combining quantitative data from surveys administered to physical education teachers and qualitative data from semi-structured interviews with sports training professionals. This methodological approach allows for a comprehensive analysis of the perceptions, practices, and outcomes associated with technology integration in physical education and sports training contexts.

The research design for this study employs a mixed-methods approach, combining both quantitative and qualitative techniques to investigate the effectiveness of the methodological complex in enhancing students' interest in mathematics through the use of gaming technologies. This approach allows for a comprehensive examination of the complex interactions between teaching methodologies, gaming technologies, and students' interest in mathematics.

In this article, the development of gender linguistics as a branch and direction of modern linguistics is discussed. Apart from that, the historical development of linguistic research on gender aspects, particularly in the investigation of phraseological units, and the analysis of scholars' scientific views on the same issue have been scrutinized.

This article explores the improvement of modeling skills among future computer science teachers. The current methods of forming these skills are analyzed, and the need for their improvement is justified. The research methods and the results of the experiment on the introduction of a new model of modeling training are described. The article concludes with conclusions and suggestions for further improving the training of future computer science teachers in the field of modeling.

The study concludes that while social networks have a significant impact on adolescent personality development, the nature of this influence is complex and multifaceted. These insights contribute to a deeper understanding of the digital dimension of adolescent development, offering implications for parents, educators, and policymakers in supporting positive online experiences.

The article provides a comprehensive overview of the typology of linguistic deviation, an area of study that examines the ways in which language deviates from established norms and expectations in communication. It categorizes linguistic deviations into several types based on their occurrence in phonology, morphology, syntax, semantics, and pragmatics. Each type of deviation is analyzed carefully providing examples and discussing their effects on interpretation and communication. The article also addresses the role of stylistic devices as a form of deliberate linguistic divergence in literature. It also briefs upon the significance of understanding linguistic deviations for linguistic theory, language teaching, literary analysis, and communication studies.

This study delves into the intricate dynamics of divorce among Bugis and Ambonese families residing in Ambon, Indonesia, from a sociocultural perspective. Through qualitative interviews, observations, and analysis of cultural norms and practices, the research seeks to unravel the underlying factors contributing to divorce within these communities. The findings highlight the influence of traditional values, family structures, gender roles, religious beliefs, and socio-economic factors on marital stability and dissolution. Understanding the complexities of divorce dynamics among Bugis and Ambonese families sheds light on the interplay of cultural traditions and modern influences in shaping family relationships and social dynamics in Ambon.

The article presents the approach and procedures used in the methodological department to study the implementation and impact of innovative active teaching methods in primary education. It describes the research design, participants, data collection methods, and analysis strategies used to explore the theoretical and practical aspects of active learning in elementary education settings.

Mastering the English language and its correct rules is necessary for tour guides and a gateway to enhanced communication with tourists. The importance of this research lies in the accurate use of vocabulary, which is critical to achieving the goal of a clear explanation. Understanding grammar is crucial in all languages, mainly administrative and commercial communications. For instance, a sentence's meaning can vary drastically without proper grammar, as seen in the 'go' and 'gen' examples. This research aims to equip tour guides with the necessary language skills to serve their English-speaking tourists better.

The sources covered in the article are quite full of information about the existence of a large number of computer graphics programs today, their capabilities, their application during the lesson and the formation of students' scientific worldview through them, the possibilities of modern computer tools and technologies, the successful formation of professional competencies, graphic training, independent and free student development and development his creative abilities.

The methodology encompasses a longitudinal study over a twelve-month period, involving a cohort of elite athletes who were subjected to individualized training programs. Performance indicators, including physical endurance, strength, agility, and sport-specific skills, were meticulously tracked and analyzed. The control group, following a standardized training regimen, served as a benchmark for evaluating the relative gains of the experimental group.

This article explores the pivotal role of phonetics in the acquisition of the English language. It emphasizes the importance of phonetics in understanding the nuances of pronunciation, accentuation, and intonation, which are critical for effective communication in English.

This article delves into data related to one of the most pivotal branches of stylistics in terms of “alogism”.

In this article through a comprehensive investigation combining theoretical modeling, material synthesis, and empirical analysis, we identify key material properties that significantly influence laser efficiency and stability. Our research focuses on the exploration of new dopants, host materials, and fabrication techniques to achieve optimal thermal management, higher damage thresholds, and improved lasing efficiencies.

Utilizing Digital Educational Resources (DERs) in math instruction is a significant subject in current educational discussions. This thesis explores the theoretical underpinnings, techniques, and possible effects of using Distributed Energy Resources (DERs) to improve the instruction and development of students in mathematics.

This article delves into the significance of studying emotions, specifically the concepts of "joy" and "sadness" within the realm of conceptual research, from the perspective of linguists. The paper reflects on the salient points of scientific approaches by German, Polish, and Iranian scholars on this topic. The contributions of Russian and Uzbek linguists to this field are also discussed in the context of conceptual studies.

This study was to investigate the effect of procedural justice on the psychological well-being of the teachers of the Archdiocese of Bamenda, Northwest Region of Cameroon.  The study employed a sequential explanatory research design. The sample for the study comprised 270 teachers working in Catholic nursery, primary and secondary schools within the Mankon, Bayelle and Bambui Deaneries of the Archdiocese of Bamenda. Quantitative data were collected with the help of a questionnaire while Focus Group Discussions were conducted to generate qualitative data. Quantitative data were analyzed using the linear regression technique. Qualitative data generated from Focused Group Discussions were analyzed using the technique of thematic analysis. Findings from Quantitative analysis of data revealed that 63% of teachers’ indicated that teachers were satisfied with procedural justice within the Bamenda Archdiocesan Catholic Education Agency and that procedural justice had a significant effect on the psychological well-being of teachers of the Archdiocese of Bamenda. Based on these findings, the study recommended that the government should effectively follow-up, monitor and audit the channels of paying subvention funds to beneficiary private sector teachers to ensure that the money reaches the intended beneficiaries uncompromised.

This thesis contributes to a deeper understanding of the dynamic interplay between organizational culture and decision-making under uncertainty, providing valuable implications for organizational leadership, development, and change management in an ever-evolving business landscape.