Raihana Mohdali

ChatGPT-4 and other large language models (LLMs) and their use in academic writing have raised questions regarding their capacity to facilitate the peer review process. This research article compares AI-generated peer review reports (using ChatGPT-4 with tools) with traditional review reports generated by humans. The review reports were received for 198 manuscripts submitted to the European Scientific Journal (ESJ) between January and September 2024. Each manuscript underwent a parallel evaluation process. First by human reviewers of the journal and by ChatGPT-4 with tools paid version afterward. However, each manuscript received review reports from at least two human reviewers and only one AI-generated review report. Both review types used the ESJ’s standardized evaluation form. The ChatGPT-4 was prompted to review the papers objectively and critically. Statistical analyses were conducted to compare the grades of different parts of the manuscripts, recommendation distributions, and consistency between the AI and human review reports. Kolmogorov-Smirnov test; Pearson Chi-Square test, Mann-Whitney U test; and Cohen's kappa test were used to analyze the data. Results showed that ChatGPT-4 reviewers consistently awarded higher grades and were less rigorous than the human reviewers. The ChatGPT-4 review reports mostly recommended minor revisions and have never recommended rejection of a manuscript. On the other hand, human reviewers demonstrated a more balanced distribution of recommendations, including stricter score evaluations. However, a lack of agreement between the human review reports was registered. While LLM tools can enhance the efficiency of the peer review process, their ability to uphold rigorous academic standards remains limited. Editors who use LLM tools as reviewers have to remain vigilant and not rely their decisions solely on LLM-generated reports. The existing version of ChatGPT-4 is not trained in peer review and cannot replace human expertise in peer review. However, it can be used as an assistant that under human oversight can provide useful comments and recommendations for content improvement of the manuscripts. Future research should focus on LLM tools trained for peer review in various academic fields as well as on the ethical frameworks for LLM integration in peer review.

This is an interesting topic, but the validity of this framework is questionable. The framework is developed based on a number of different literatures, and the aim is to reduce costs. However, there is no evidence to confirm that by using this fram...

More than 200,000 households were living below the poverty line in Malaysia in 2019. Urban areas are crowded and have more absolute poor households than rural areas. Social enterprise has potential as a new approach to urban poverty alleviation. Yet, this method has not been widely investigated in Malaysia. This study sought to identify the challenges encountered by social enterprises. By employing qualitative modes of inquiry, findings from interviews with two Malaysian social enterprises reveal challenges in financial, organizational, business nature and complexity of the urban poor. Government incentives, societal, and organizational support were identified as measures that empower social enterprises to alleviate urban poverty. This research reinforces that urban-centric social enterprises, involvement of the poor in the business value chain, promotion by the government, and societal engagement can drive efforts towards the ‘no poverty' sustainable development goal. It offers some important insights on the potential roles of social enterprises in urban poverty alleviation.

This paper aims to investigate the perceptions of Iraqi medium-sized enterprises’ board members on how board information technology governance mechanisms affect their companies’ performance with the help of IT capabilities as a mediator. The study is based on a survey of 223 board members using a stratified random sampling technique. The Structural Equation Model (SEM) method results show that board IT governance structure and board IT governance relational have a significant direct and indirect positive relationship with firm performance through IT capabilities. Contrariwise, IT capabilities do not interfere with the relationship between board IT governance processes mechanisms and firm performance. Our study contributes to the IT business literature by addressing new relationships and providing empirical evidence that explains the inconsistent and mixed results of prior studies. Moreover, it extends and complements these prior studies by considering three board IT governance mechanisms, four IT capabilities, and merges the two dimensions of firm performance in a developing country that offers different institutional settings and litigation environment. The study findings offer notable implications for business practitioners and industry leaders to enhance the IT environment and maximize their corporate outcomes. In addition, these findings draw the attention of the board members, management, and corporate general assemblies to recognize the importance of intensifying the investment in IT capabilities to gain superior firm performance.

According to the recent development in capabilities of smart mobile devices, their growing penetration rate among students, and the positive impacts of mobile apps on students’ motivation and performance, it is possible to take advantage of these devices to design an app for learning Economics. The aim of this project is to develop the Economics mobile app for secondary school students in Malaysia which can offer ubiquitous self-learning among students. The design is based on information processing model that emphasizes cognitive processes in learning. This paper discusses the development of the app which is named EconsF4.

The aim of this study is to explore the impact between religiosity and voluntary tax compliance and enforced tax compliance for self-employed taxpayers in Turkey, where Islam is the predominant religion. A questionnaire survey was administrated to 375 male and 28 female self-employed taxpayers. In this paper, two dimensions of religiosity, namely interpersonal and intrapersonal religiosity, were studied. Factor analysis and ordinary least squares regression methods were used for data analyses. The results of the study illustrate that general religiosity has a statistically positive impact on both voluntary and enforced tax compliance. When we consider the dimensions of religiosity, only intrapersonal religiosity appears to be a significant contributor only to voluntary tax compliance. Nevertheless, interpersonal religiosity has no significant statistical effect on both voluntary and enforced tax compliance. This is one of the pioneer studies of its kind, and investigates the relationship between religiosity and tax compliance from the perspective of developing countries, particularly, Turkey.

Purpose: – This paper aims to explore the role of religiosity in determining taxpayers’ attitudes towards tax compliance and discusses likely explanations for the findings in the context of the literature.Design/methodology/approach: – A sequential exploratory mixed-methods research design was used in this study. Data were collected using a self-administered survey which involved approximately 300 individual taxpayers in Malaysia, followed by face-to-face interviews with 14 individual taxpayers. Majority of the respondents in both survey and interviews were salaried taxpayers, and the remaining were self-employed taxpayers.Findings: – Religiosity is found to have a minimal but statistically significant positive impact on voluntary tax compliance. This probably can be explained by the strong religious values held by many Malaysians, as well as the concept of giving which has been emphasised in almost all religions.Research limitations/implications: – Because this study did not differentiate between religious values and moral values in measuring the source of respondents’ internal values, there was a possibility that their internal values may be derived from both sources. Hence, comparing the impact of individuals’ religious values with individuals’ moral values that have no influence from religion on tax compliance is suggested for future research.Practical implications: – A new mechanism is suggested to the Malaysian tax authority in regards to the treatment of religious payment to reduce the sense of inequality among citizens and taxpayers.Originality/value: – This study enriches the limited literature of tax compliance from the perspective of developing countries, particularly Malaysia, and adds to the limited literature internationally from a religiosity perspective.