As it leads to a significant transformation under Saudi Arabia’s Vision 2030 initiative,artificial intelligence(AI)is changing the course of corporate systems,including financial reporting.This research examines the ...As it leads to a significant transformation under Saudi Arabia’s Vision 2030 initiative,artificial intelligence(AI)is changing the course of corporate systems,including financial reporting.This research examines the role of AI in advancing financial reporting quality(FRQ)in the Kingdom’s evolving movement toward improved economy and governance.Using qualitative methodology informed by semi-structured interviews with senior finance leaders,auditors,and regulatory professionals in key sectors,the study reveals rich details about how AI technologies can-and will-be realized today,and how they can effectively improve reporting accuracy,timeliness,transparency,and regulatory compliance.The study helpfully outlines several dimensions where,as sworn,AI is advancing FRQ by automating a range of complicated data-intensive tasks,examining and identifying irregularities,and contributing to real-time decision making.Participants explained that AI would reinforce FRQ by ensuring ethical and transparent governance and enabling investment in co-human collaborative decision-making.The findings relate to agency and stakeholder theories.The research supports the notion that AI reduces information asymmetry and builds trust with investors and regulators.This study adds to a small number of qualitative studies on AI and financial governance in emerging economies and has important implications for policymakers,corporate actors,and standard setters.Moreover,it demonstrates the requirement for a collaborative national AI governance approach to ensure optimized value under the full potential of digital transformation and financial reporting standards.Future studies may explore longitudinal or cross-country comparative studies to further develop these insights and understanding.展开更多
Insertion of Sustainable Development Goals (SDGs) into higher education is an important concern. This article aims to address the influences of SDGs in higher and engineering educational system in Egypt. The present s...Insertion of Sustainable Development Goals (SDGs) into higher education is an important concern. This article aims to address the influences of SDGs in higher and engineering educational system in Egypt. The present study focuses on SDGs 3, 4, 6, 7, 9, and 11. SDG 3 is related to occupational health and SDG 4 is related to higher education development. However, SDGs 6, 7, 9, and 11 are related to both mechanical and environmental engineering, and occupational safety. The study approach involves case risk analysis, investigations, and review for design concepts of occupational health and safety before and after the Coronavirus disease (COVID-19). A number of cross-sectional studies that constitute 125 multidisciplinary research plans (MDRPs) are grouped to monitor and evaluate two main factors which are an influence of involving SDGs into engineering education and selected curriculum of occupational health and safety. Then the results of these research-based studies, which performed over four academic years started from 2017 up to date 2021, are depicted and discussed. These results reveal the importance of interlink between engineering education and the intended SDGs. The latest 25 MDRPs demonstrate that Egypt response to alleviate the COVID-19 is rapidly pronounced specially on SDGs 3 and 4 simultaneously. However, those MDRPs show that neither record impacts nor delays on SDGs 6, 7, 9 and 11. The conclusions prioritize both the advanced educational mechanisms and verify the engineering curriculums to raise awareness of SDGs among both staff members and students in Egyptian universities. Finally, future work is recommended at the end of this article to focus on each specific goal to gain deep insight to state of the art for each SDG around globe using education development.展开更多
This article explores the progress of the healthcare sector in the Kingdom of Saudi Arabia over the past two decades. Through continuous coordination and efforts to improve the quality and quantity of health services,...This article explores the progress of the healthcare sector in the Kingdom of Saudi Arabia over the past two decades. Through continuous coordination and efforts to improve the quality and quantity of health services, the government has significantly increased the availability of health facilities across the nation. This steady growth has allowed the country to maintain an upward trajectory in healthcare sector development in comparison to other countries. The Saudi Arabian government is preparing to implement Accountable Care Organizations (ACOs) as part of their “Vision 2030.” By aligning with the goals of this visionary roadmap, the government aims to address the challenges faced by the existing healthcare system under the Ministry of Health (MOH). This strategic move is expected to transform the healthcare sector, positioning Saudi Arabia at par with its international counterparts and bolstering its economic competitiveness. This article highlights the historical context of Saudi Arabia’s healthcare system, and compares it with the forthcoming ACO implementation under “Vision 2030.” This information provides valuable insights into the trajectory of the country’s healthcare landscape and the potential impact of ACOs in shaping the Kingdom’s future in healthcare and economic development overall.展开更多
From 2010 to 2016,the proportion of Saudi nursing staff began to decline due to various factors,including the life expectancy of the Saudi population,which has increased from age 69 in 1990 to age 76 in 2012 Also,from...From 2010 to 2016,the proportion of Saudi nursing staff began to decline due to various factors,including the life expectancy of the Saudi population,which has increased from age 69 in 1990 to age 76 in 2012 Also,from 1990 to 2012,Saudi Arabia’s population increased by 2.5%annually,which would result in a rise in healthcare demand.Moreover,the bad image about nursing profession,and the perception that is insignificant profession and less efficient than other occupations,influence the public views to join the nursing discipline.When The Saudi Arabian Vision 2030 was implemented,it positively affected the Saudi economy.Therefore,this study aimed to describe the influence of the Vision on the nursing profession.Secondary data was pulled from the Ministry of Health was used to do a Descriptive Comparative Research Design to compare between the number of nurses when the Vision was implemented with the years after that.Results revealed that the growth rate of the number of nurses increased by 9%to 10%after the implementation of the vision.These findings underscore the well-established policies of the Saudi Arabian Vision 2030 that have a positive impact on the nursing profession.展开更多
Vision 2030 requires a new generation of people with a wide variety of abilities,talents,and skills.The adoption of augmented reality(AR)and virtual reality is one possible way to align education with Vision 2030.Imme...Vision 2030 requires a new generation of people with a wide variety of abilities,talents,and skills.The adoption of augmented reality(AR)and virtual reality is one possible way to align education with Vision 2030.Immersive technologies like AR are rapidly becoming powerful and versatile enough to be adopted in education to achieve this goal.Technologies such as AR could be beneficial tools to enhance maintainable growth in education.We reviewed the most recent studies in augmented reality to check its appropriateness in aligning with the educational goals of Vision 2030.First,the various definitions,terminologies,and technologies of AR are described briefly.Then,the specific characteristics and benefits of AR systems are determined.There may be a significance of the pedagogical method used by adapting the AR scheme and the consistency of the equipment and learning experiences.Therefore,three kinds of instructional methods that stress roles,location,and tasks were evaluated.The kind of learning that is offered by the distinct kinds of AR approaches is elaborated upon.The technological,pedagogical,learning problems experienced with AR are described.The potential solutions for a few of the issues experienced and the topics for subsequent research are presented in this article.展开更多
This paper underscores a critique of Nigeria's choice of a federal option,the current state of which has led to the incessant clamour,across the nation for restructuring.Federalism in Nigeria since 1960 was adopte...This paper underscores a critique of Nigeria's choice of a federal option,the current state of which has led to the incessant clamour,across the nation for restructuring.Federalism in Nigeria since 1960 was adopted to accommodate the nation^heterogeneous culture with the sole aim of maintaining unity in diversity.The dysfunctional system has been observed to be the main bane of Nigeria underdevelopment,instability,and absence of good governance all of which can negatively affect the achievement of a sustainable national development plan like the Vision 2030.This paper argues that Nigeria is yet to evolve a truly federal system capable of taking care of its numerous challenges.Writing from a historical perspective,the paper uncovers that there are logical inconsistencies in Nigeria’s practice of federalism.What gets here is a hidden unitary framework.The call for restructuring is in a general sense borne out of some apparent degrees of foul play and disparity presently perceived by the part units emerging from defective federalism.Understood in the above is that the necessary ingredients of sustainable democracy and governance are completely lacking in Nigeria.Thus,if the proposed Vision 2030 or any other national development plan is to be accomplished,there has to be a restructuring of the dysfunctional political system;a restructuring that devolves power to the federating units leaving the federal government with vital aspects like defence,foreign affairs among others;a return to the regional arrangement of the past.展开更多
This paper explores how cultural developments help us to better understand Sino-Saudi ties in the 21st century,Saudi“Vision 2030”,and China’s“One Belt and One Road Initiative”(OBOR).For much of the last decade,sc...This paper explores how cultural developments help us to better understand Sino-Saudi ties in the 21st century,Saudi“Vision 2030”,and China’s“One Belt and One Road Initiative”(OBOR).For much of the last decade,scholarly studies of Sino-Saudi ties have focused on the energy trade between the two states,with relatively little attention paid to other economic or cultural factors.By contrast,this article argues that Sino-Saudi ties deserve an alternative approach.While it recognizes the role of oil and energy in the bilateral relationship,it argues that the Sino-Saudi relationship in the future will be increasingly defined by economic and,remarkably,cultural ties that are not directly tied to the energy trade.A critical part of this process will be OBOR,and Vision 2030,the latter looking to non-oil industries,including arts and culture,to transform Saudi Arabia and its political and economic ties with Asia.展开更多
Sustainable development has emerged as a defining priority in contemporary urban planning,with increasing emphasis on minimizing environmental impacts while promoting efficient resource use and long-term resilience.Am...Sustainable development has emerged as a defining priority in contemporary urban planning,with increasing emphasis on minimizing environmental impacts while promoting efficient resource use and long-term resilience.Among the globally recognized frameworks supporting this transition,the Leadership in Energy and Environmental Design(LEED)certification system has become a key benchmark for evaluating environmentally responsible construction practices.In the context of Saudi Arabia,the growing adoption of LEED aligns closely with the national objectives outlined in Vision 2030,which emphasizes ecological stewardship,energy efficiency,reduced carbon emissions,and the development of sustainable and resilient urban environments.This study examines the temporal growth and characteristics of LEED-certified and registered projects in Riyadh from 2008 to 2024,with particular focus on certification trends,annual registration patterns,achieved certification levels,and the distribution of LEED rating system versions.During the study period,a total of 702 projects successfully achieved LEED certification,highlighting the city’s increasing engagement with green building standards.The analysis indicates that LEED 2009(v2008)was the most widely adopted rating system,accounting for 622 certified projects.In terms of certification levels,Silver certification dominated the dataset with 533 projects,followed by Gold certification with 117 projects,while Certified and Platinum levels were comparatively limited.Overall,the results demonstrate a consistent upward trend in both LEED registrations and certifications over time,reflecting a growing commitment to sustainable construction.These findings provide valuable insight into Riyadh’s evolving sustainability trajectory and offer a useful evidence base for policymakers,planners,and developers seeking to advance future urban and environmental planning initiatives.展开更多
This study provides the first systematic evaluation of image resolution’s effect (50-300 PPI, pixels per inch) on UAV (unmanned aerial vehicle)-based digital close-range photogrammetry accuracy in civil engineering a...This study provides the first systematic evaluation of image resolution’s effect (50-300 PPI, pixels per inch) on UAV (unmanned aerial vehicle)-based digital close-range photogrammetry accuracy in civil engineering applications, such as infrastructure monitoring and heritage preservation. Using a high-resolution UAV with a 20 MP (MegaPixels) sensor, four images of a brick wall test field were captured and processed in Agisoft Metashape, with resolutions compared against Leica T2002 theodolite measurements (1.0 mm accuracy). Advanced statistical methods (ANOVA (analysis of variance), Tukey tests, Monte Carlo simulations) and ground control points validated the results. Accuracy improved from 25 mm at 50 PPI to 5 mm at 150 PPI (p < 0.01), plateauing at 4 mm beyond 200 PPI, while 150 PPI reduced processing time by 62% compared to 300 PPI. Unlike prior studies, this research uniquely isolates resolution effects in a controlled civil engineering context, offering a novel 150 PPI threshold that balances precision and efficiency. This threshold supports Saudi Vision 2030’s smart infrastructure goals for megaprojects like NEOM, providing a scalable framework for global applications. Future research should leverage deep learning to optimize resolutions in dynamic environments.展开更多
This study presents an automated system for monitoring Personal Protective Equipment(PPE)compliance using advanced computer vision techniques in industrial settings.Despite strict safety regulations,manual monitoring ...This study presents an automated system for monitoring Personal Protective Equipment(PPE)compliance using advanced computer vision techniques in industrial settings.Despite strict safety regulations,manual monitoring of PPE compliance remains inefficient and prone to human error,particularly in harsh environmental conditions like in Saudi Arabia’s Eastern Province.The proposed solution leverages the state-of-the-art YOLOv11 deep learning model to detect multiple safety equipment classes,including safety vests,hard hats,safety shoes,gloves,and their absence(no_hardhat,no_safety_vest,no_safety_shoes,no_gloves)along with person detection.The system is designed to perform real-time detection of safety gear while maintaining accuracy despite challenging conditions such as extreme heat,dust,and variable lighting.In this regard,a state-of-the-art augmented and rich dataset obtained from real-life CCTV,warehouse,and smartphone footage has been investigated using YOLOv11,the latest in its family.Preliminary testing indicates the highest detection rate of 98.6% across various environmental conditions,significantly improving workplace safety compliance and reducing the resources required for manual checks.Additionally,a userfriendly administrative interface provides immediate notification upon detection of breaches so that corrective action can be taken immediately.This initiative contributes to Industry 4.0 practice development and reinforces Saudi Vision 2030’s emphasis on workplace safety and technology.展开更多
文摘As it leads to a significant transformation under Saudi Arabia’s Vision 2030 initiative,artificial intelligence(AI)is changing the course of corporate systems,including financial reporting.This research examines the role of AI in advancing financial reporting quality(FRQ)in the Kingdom’s evolving movement toward improved economy and governance.Using qualitative methodology informed by semi-structured interviews with senior finance leaders,auditors,and regulatory professionals in key sectors,the study reveals rich details about how AI technologies can-and will-be realized today,and how they can effectively improve reporting accuracy,timeliness,transparency,and regulatory compliance.The study helpfully outlines several dimensions where,as sworn,AI is advancing FRQ by automating a range of complicated data-intensive tasks,examining and identifying irregularities,and contributing to real-time decision making.Participants explained that AI would reinforce FRQ by ensuring ethical and transparent governance and enabling investment in co-human collaborative decision-making.The findings relate to agency and stakeholder theories.The research supports the notion that AI reduces information asymmetry and builds trust with investors and regulators.This study adds to a small number of qualitative studies on AI and financial governance in emerging economies and has important implications for policymakers,corporate actors,and standard setters.Moreover,it demonstrates the requirement for a collaborative national AI governance approach to ensure optimized value under the full potential of digital transformation and financial reporting standards.Future studies may explore longitudinal or cross-country comparative studies to further develop these insights and understanding.
文摘Insertion of Sustainable Development Goals (SDGs) into higher education is an important concern. This article aims to address the influences of SDGs in higher and engineering educational system in Egypt. The present study focuses on SDGs 3, 4, 6, 7, 9, and 11. SDG 3 is related to occupational health and SDG 4 is related to higher education development. However, SDGs 6, 7, 9, and 11 are related to both mechanical and environmental engineering, and occupational safety. The study approach involves case risk analysis, investigations, and review for design concepts of occupational health and safety before and after the Coronavirus disease (COVID-19). A number of cross-sectional studies that constitute 125 multidisciplinary research plans (MDRPs) are grouped to monitor and evaluate two main factors which are an influence of involving SDGs into engineering education and selected curriculum of occupational health and safety. Then the results of these research-based studies, which performed over four academic years started from 2017 up to date 2021, are depicted and discussed. These results reveal the importance of interlink between engineering education and the intended SDGs. The latest 25 MDRPs demonstrate that Egypt response to alleviate the COVID-19 is rapidly pronounced specially on SDGs 3 and 4 simultaneously. However, those MDRPs show that neither record impacts nor delays on SDGs 6, 7, 9 and 11. The conclusions prioritize both the advanced educational mechanisms and verify the engineering curriculums to raise awareness of SDGs among both staff members and students in Egyptian universities. Finally, future work is recommended at the end of this article to focus on each specific goal to gain deep insight to state of the art for each SDG around globe using education development.
文摘This article explores the progress of the healthcare sector in the Kingdom of Saudi Arabia over the past two decades. Through continuous coordination and efforts to improve the quality and quantity of health services, the government has significantly increased the availability of health facilities across the nation. This steady growth has allowed the country to maintain an upward trajectory in healthcare sector development in comparison to other countries. The Saudi Arabian government is preparing to implement Accountable Care Organizations (ACOs) as part of their “Vision 2030.” By aligning with the goals of this visionary roadmap, the government aims to address the challenges faced by the existing healthcare system under the Ministry of Health (MOH). This strategic move is expected to transform the healthcare sector, positioning Saudi Arabia at par with its international counterparts and bolstering its economic competitiveness. This article highlights the historical context of Saudi Arabia’s healthcare system, and compares it with the forthcoming ACO implementation under “Vision 2030.” This information provides valuable insights into the trajectory of the country’s healthcare landscape and the potential impact of ACOs in shaping the Kingdom’s future in healthcare and economic development overall.
文摘From 2010 to 2016,the proportion of Saudi nursing staff began to decline due to various factors,including the life expectancy of the Saudi population,which has increased from age 69 in 1990 to age 76 in 2012 Also,from 1990 to 2012,Saudi Arabia’s population increased by 2.5%annually,which would result in a rise in healthcare demand.Moreover,the bad image about nursing profession,and the perception that is insignificant profession and less efficient than other occupations,influence the public views to join the nursing discipline.When The Saudi Arabian Vision 2030 was implemented,it positively affected the Saudi economy.Therefore,this study aimed to describe the influence of the Vision on the nursing profession.Secondary data was pulled from the Ministry of Health was used to do a Descriptive Comparative Research Design to compare between the number of nurses when the Vision was implemented with the years after that.Results revealed that the growth rate of the number of nurses increased by 9%to 10%after the implementation of the vision.These findings underscore the well-established policies of the Saudi Arabian Vision 2030 that have a positive impact on the nursing profession.
文摘Vision 2030 requires a new generation of people with a wide variety of abilities,talents,and skills.The adoption of augmented reality(AR)and virtual reality is one possible way to align education with Vision 2030.Immersive technologies like AR are rapidly becoming powerful and versatile enough to be adopted in education to achieve this goal.Technologies such as AR could be beneficial tools to enhance maintainable growth in education.We reviewed the most recent studies in augmented reality to check its appropriateness in aligning with the educational goals of Vision 2030.First,the various definitions,terminologies,and technologies of AR are described briefly.Then,the specific characteristics and benefits of AR systems are determined.There may be a significance of the pedagogical method used by adapting the AR scheme and the consistency of the equipment and learning experiences.Therefore,three kinds of instructional methods that stress roles,location,and tasks were evaluated.The kind of learning that is offered by the distinct kinds of AR approaches is elaborated upon.The technological,pedagogical,learning problems experienced with AR are described.The potential solutions for a few of the issues experienced and the topics for subsequent research are presented in this article.
文摘This paper underscores a critique of Nigeria's choice of a federal option,the current state of which has led to the incessant clamour,across the nation for restructuring.Federalism in Nigeria since 1960 was adopted to accommodate the nation^heterogeneous culture with the sole aim of maintaining unity in diversity.The dysfunctional system has been observed to be the main bane of Nigeria underdevelopment,instability,and absence of good governance all of which can negatively affect the achievement of a sustainable national development plan like the Vision 2030.This paper argues that Nigeria is yet to evolve a truly federal system capable of taking care of its numerous challenges.Writing from a historical perspective,the paper uncovers that there are logical inconsistencies in Nigeria’s practice of federalism.What gets here is a hidden unitary framework.The call for restructuring is in a general sense borne out of some apparent degrees of foul play and disparity presently perceived by the part units emerging from defective federalism.Understood in the above is that the necessary ingredients of sustainable democracy and governance are completely lacking in Nigeria.Thus,if the proposed Vision 2030 or any other national development plan is to be accomplished,there has to be a restructuring of the dysfunctional political system;a restructuring that devolves power to the federating units leaving the federal government with vital aspects like defence,foreign affairs among others;a return to the regional arrangement of the past.
文摘This paper explores how cultural developments help us to better understand Sino-Saudi ties in the 21st century,Saudi“Vision 2030”,and China’s“One Belt and One Road Initiative”(OBOR).For much of the last decade,scholarly studies of Sino-Saudi ties have focused on the energy trade between the two states,with relatively little attention paid to other economic or cultural factors.By contrast,this article argues that Sino-Saudi ties deserve an alternative approach.While it recognizes the role of oil and energy in the bilateral relationship,it argues that the Sino-Saudi relationship in the future will be increasingly defined by economic and,remarkably,cultural ties that are not directly tied to the energy trade.A critical part of this process will be OBOR,and Vision 2030,the latter looking to non-oil industries,including arts and culture,to transform Saudi Arabia and its political and economic ties with Asia.
基金funded by Prince Sultan University,Saudi Arabia.
文摘Sustainable development has emerged as a defining priority in contemporary urban planning,with increasing emphasis on minimizing environmental impacts while promoting efficient resource use and long-term resilience.Among the globally recognized frameworks supporting this transition,the Leadership in Energy and Environmental Design(LEED)certification system has become a key benchmark for evaluating environmentally responsible construction practices.In the context of Saudi Arabia,the growing adoption of LEED aligns closely with the national objectives outlined in Vision 2030,which emphasizes ecological stewardship,energy efficiency,reduced carbon emissions,and the development of sustainable and resilient urban environments.This study examines the temporal growth and characteristics of LEED-certified and registered projects in Riyadh from 2008 to 2024,with particular focus on certification trends,annual registration patterns,achieved certification levels,and the distribution of LEED rating system versions.During the study period,a total of 702 projects successfully achieved LEED certification,highlighting the city’s increasing engagement with green building standards.The analysis indicates that LEED 2009(v2008)was the most widely adopted rating system,accounting for 622 certified projects.In terms of certification levels,Silver certification dominated the dataset with 533 projects,followed by Gold certification with 117 projects,while Certified and Platinum levels were comparatively limited.Overall,the results demonstrate a consistent upward trend in both LEED registrations and certifications over time,reflecting a growing commitment to sustainable construction.These findings provide valuable insight into Riyadh’s evolving sustainability trajectory and offer a useful evidence base for policymakers,planners,and developers seeking to advance future urban and environmental planning initiatives.
文摘This study provides the first systematic evaluation of image resolution’s effect (50-300 PPI, pixels per inch) on UAV (unmanned aerial vehicle)-based digital close-range photogrammetry accuracy in civil engineering applications, such as infrastructure monitoring and heritage preservation. Using a high-resolution UAV with a 20 MP (MegaPixels) sensor, four images of a brick wall test field were captured and processed in Agisoft Metashape, with resolutions compared against Leica T2002 theodolite measurements (1.0 mm accuracy). Advanced statistical methods (ANOVA (analysis of variance), Tukey tests, Monte Carlo simulations) and ground control points validated the results. Accuracy improved from 25 mm at 50 PPI to 5 mm at 150 PPI (p < 0.01), plateauing at 4 mm beyond 200 PPI, while 150 PPI reduced processing time by 62% compared to 300 PPI. Unlike prior studies, this research uniquely isolates resolution effects in a controlled civil engineering context, offering a novel 150 PPI threshold that balances precision and efficiency. This threshold supports Saudi Vision 2030’s smart infrastructure goals for megaprojects like NEOM, providing a scalable framework for global applications. Future research should leverage deep learning to optimize resolutions in dynamic environments.
文摘This study presents an automated system for monitoring Personal Protective Equipment(PPE)compliance using advanced computer vision techniques in industrial settings.Despite strict safety regulations,manual monitoring of PPE compliance remains inefficient and prone to human error,particularly in harsh environmental conditions like in Saudi Arabia’s Eastern Province.The proposed solution leverages the state-of-the-art YOLOv11 deep learning model to detect multiple safety equipment classes,including safety vests,hard hats,safety shoes,gloves,and their absence(no_hardhat,no_safety_vest,no_safety_shoes,no_gloves)along with person detection.The system is designed to perform real-time detection of safety gear while maintaining accuracy despite challenging conditions such as extreme heat,dust,and variable lighting.In this regard,a state-of-the-art augmented and rich dataset obtained from real-life CCTV,warehouse,and smartphone footage has been investigated using YOLOv11,the latest in its family.Preliminary testing indicates the highest detection rate of 98.6% across various environmental conditions,significantly improving workplace safety compliance and reducing the resources required for manual checks.Additionally,a userfriendly administrative interface provides immediate notification upon detection of breaches so that corrective action can be taken immediately.This initiative contributes to Industry 4.0 practice development and reinforces Saudi Vision 2030’s emphasis on workplace safety and technology.
