Let M be a 2-torsion free semiprime G-ring with involution satisfying the condition that ( and ). In this paper, we will prove that if a non-zero Jordan G<sup>*</sup>-derivation d on M satisfies for all an...Let M be a 2-torsion free semiprime G-ring with involution satisfying the condition that ( and ). In this paper, we will prove that if a non-zero Jordan G<sup>*</sup>-derivation d on M satisfies for all and , then .展开更多
Let A be a subalgebra of B(X) containing the identity operator I and an idempotent P. Suppose that α,β: A →A are ring epimorphisms and there exists some nest N on 2( such that α(P)(X) and β(P)(X) are ...Let A be a subalgebra of B(X) containing the identity operator I and an idempotent P. Suppose that α,β: A →A are ring epimorphisms and there exists some nest N on 2( such that α(P)(X) and β(P)(X) are non-trivial elements of N. Let A contain all rank one operators in AlgN and δ : A→ B(X) be an additive mapping. It is shown that, if δ is (α, β)-derivable at zero point, then there exists an additive (α, β)-derivation τ : A →β(X) such that δ(A) =τ(A) + α(A)δ(I) for all A∈A. It is also shown that if δ is generalized (α,β)-derivable at zero point, then δ is an additive generalized (α, β)-derivation. Moreover, by use of this result, the additive maps (generalized) (α,β)-derivable at zero point on several nest algebras, are also characterized.展开更多
A classical problem in ring theory is to study conditions under which a ring is forced to become commutative. Stimulated from Jacobson's famous result, several tech- niques are developed to achieve this goal. In the ...A classical problem in ring theory is to study conditions under which a ring is forced to become commutative. Stimulated from Jacobson's famous result, several tech- niques are developed to achieve this goal. In the present note, we use a pair of rings, which are the ingredients of a Morita context, and obtain that if one of the ring is prime with the generalized (α β)-derivations that satisfy certain conditions on the trace ideal of the ring, which by default is a Lie ideal, and the other ring is reduced, then the trace ideal of the reduced ring is contained in the center of the ring. As an outcome, in case of a semi-projective Morita context, the reduced ring becomes commutative.展开更多
Let's take H as an infinite-dimensional Hilbert space and K(H) be the set of all compact operators on H. Using Spectral theorem for compact self-adjoint operators, we prove the Hyers-Ulam stability of Jensen z-deri...Let's take H as an infinite-dimensional Hilbert space and K(H) be the set of all compact operators on H. Using Spectral theorem for compact self-adjoint operators, we prove the Hyers-Ulam stability of Jensen z-derivations from K(H) into K(H).展开更多
In this paper, it is defined that left *-α-derivation, generalized left *-α-derivation and *-α-derivation, generalized *-α-derivation of a *-ring where α is a homomorphism. The results which proved for generalize...In this paper, it is defined that left *-α-derivation, generalized left *-α-derivation and *-α-derivation, generalized *-α-derivation of a *-ring where α is a homomorphism. The results which proved for generalized left *-derivation of R in [1] are extended by using generalized left *-α-derivation. The commutativity of a *-ring with generalized left *-α-derivation is investigated and some results are given for generalized *-α-derivation.展开更多
Geode, boudinage, and undulation structures are widely distributed in the siliceous beds of the Upper Cretaceous/Tertiary rocks in Jordan. Their formation was attributed to tectonic forces, syngenetic processes, organ...Geode, boudinage, and undulation structures are widely distributed in the siliceous beds of the Upper Cretaceous/Tertiary rocks in Jordan. Their formation was attributed to tectonic forces, syngenetic processes, organic disintegration processes, subaquatic gliding, compaction and settlement, and meteoritic impacts. In this work, the structural features in the siliceous beds of Jordan are attributed to an interplay of load and directed pressures, and mineralogical transformation processes (opal-A to opal-CT to quartz), governed by pH changes. Tectonic directed pressure was acting in an ESE-WSW direction and is common in the silicified limestone of Upper Cretaceous.展开更多
Evaluation of assessment of the metal processes governing the metals distribution in soil and dust samples is very significant and protects the health of human and ecological system. Recently, special attention has gi...Evaluation of assessment of the metal processes governing the metals distribution in soil and dust samples is very significant and protects the health of human and ecological system. Recently, special attention has given to the assessment of metals pollution impact on soil and dust within industrial areas. This study aims to assess the metal contamination levels in the topsoil and street dust around the cement factory in Qadissiya area, southern Jordan. The levels of seven metals (namely Fe, Zn, Cu, Pb, Cr, Cd, and Mn) were analyzed using Flame Atomic Absorption Spec-trophotometer (FAAS) to monitor, evaluate, and to compare topsoil and road dust pollution values of metals of the different types of urban area. The physicochemical parameters which believed to affect the mobility of metals in the soil of the study area were determined such as pH, EC, TOM, CaCO3 and CEC. The levels of metal in soil samples are greater on the surface but decrease in the lower part as a result of the basic nature of soil. The mean values of the metals in soil can be arranged in the following order: Zn > Pb > Mn > Fe > Cu > Cr > Cd. The relatively high concentration of metals in the soil sample was attributed to anthropogenic activities such as traffic emissions, cement factory and agricultural activities. Correlation coefficient analysis and the spatial distribution of indices and the results of statistical analysis indicate three groups of metals: Fe and Mn result by natural origin, Zn, Pb, Cu and Zn result by anthropogenic origin (mainly motor vehicle traffic and abrasion of tires) while Cd is mixed origin. The higher content level values of metals of anthropogenic source in soil samples indicate that it is a source of contamination of air in the studied area. .展开更多
The Jordan River, also referred to as Nahr Al Sharieat in Arabic, is a long river in the Middle East that flows from north to south through the Sea of Galilee to the Dead Sea. The Jordan River is bordered by the Golan...The Jordan River, also referred to as Nahr Al Sharieat in Arabic, is a long river in the Middle East that flows from north to south through the Sea of Galilee to the Dead Sea. The Jordan River is bordered by the Golan Heights and the Hashemite Kingdom of Jordan in the east and by Israel and the Palestinian West Bank (Judea and Samaria) in the west. Soil tunnels, including those in the Jordan River watershed and on the Israel, Syria, and Lebanon borders, have a long history of use for warfare, as invasion pathways, smuggling, and storage of rockets, missiles and ordnance and are causes of serious political tension between the countries. Soil tunnel construction and destruction often has adverse environmental and human health impacts in the Jordan River landscape. Due to agricultural wastes, the discharge of untreated sewage, and diversion of saline springs into the river water there has been serious deterioration in the water quality in the lower courses of the Jordan River. The primary objective of this research is to encourage the development of a multi-country clean-up, mitigation, and protection plan for the Jordan River.展开更多
Erosion as a natural process produces soils, which are very important natural resources for the fest land plant- and animal kingdoms. Loss of the soil cover reduces agricultural production, biodiversity, and the role ...Erosion as a natural process produces soils, which are very important natural resources for the fest land plant- and animal kingdoms. Loss of the soil cover reduces agricultural production, biodiversity, and the role of soil as a filter for infiltrating water to replenish the groundwater. It also threatens the food supplies. The knowledge of erosion rates of rocks and terrains is important for developing proactive measures to protect soils from erosion and loss. In this study, erosion rates of catchment areas were calculated based on dams’ catchment extensions and the sediment loads transported by flood flows into dams’ lakes. The study results show that the chemically, via floodwater, transported quantities of materials are negligible compared to the solid materials transported by the water. It calculates erosion rates ranging from 0.013 to 0.212 mm/yr (13 - 212 m/10<sup>6</sup> yr) for the different catchment areas. Erosion rates in Jordan are, generally, higher than those calculated for the different parts of the world ranging from 2.5 to 60 m/10<sup>6</sup> yr. This fact can be explained by the very steep topography, calcareous rock cover of the catchment areas and the barren rock exposures.展开更多
Understanding the impact of climate change on water resources is important for developing regional adaptive water management strategies. This study investigated the impact of climate change on water resources in the Y...Understanding the impact of climate change on water resources is important for developing regional adaptive water management strategies. This study investigated the impact of climate change on water resources in the Yarmouk River Basin(YRB) of Jordan by analyzing the historical trends and future projections of temperature, precipitation, and streamflow. Simple linear regression was used to analyze temperature and precipitation trends from 1989 to 2017 at Irbid, Mafraq, and Samar stations. The Statistical Downscaling Model(SDSM) was applied to predict changes in temperature and precipitation from 2018 to 2100 under three Representative Concentration Pathway(RCP) scenarios(i.e., RCP2.6, RCP4.5, and RCP8.5), and the Soil and Water Assessment Tool(SWAT) was utilized to estimate their potential impact on streamflow at Addasiyia station. Analysis of data from 1989 to 2017 revealed that mean maximum and minimum temperatures increased at all stations, with average rises of 1.62℃ and 1.39℃, respectively. The precipitation trends varied across all stations, showing a significant increase at Mafraq station, an insignificant increase at Irbid station, and an insignificant decrease at Samar station. Historical analysis of streamflow data revealed a decreasing trend with a slope of –0.168. Significant increases in both mean minimum and mean maximum temperatures across all stations suggested that evaporation is the dominant process within the basin, leading to reduced streamflow. Under the RCP scenarios, projections indicated that mean maximum temperatures will increase by 0.32℃ to 1.52℃, while precipitation will decrease by 8.5% to 43.0% throughout the 21st century. Future streamflow projections indicated reductions in streamflow ranging from 8.7% to 84.8% over the same period. The mathematical model results showed a 39.4% reduction in streamflow by 2050, nearly double the SWAT model's estimate under RCP8.5 scenario. This research provides novel insights into the regional impact of climate change on water resources, emphasizing the urgent need to address these environmental challenges to ensure a sustainable water supply in Jordan.展开更多
BACKGROUND Organ donation is a critical issue that is receiving greater attention worldwide.In Jordan,the public’s knowledge about and attitudes toward organ donation play a significant role in the availability of or...BACKGROUND Organ donation is a critical issue that is receiving greater attention worldwide.In Jordan,the public’s knowledge about and attitudes toward organ donation play a significant role in the availability of organs for transplantation.AIM To assess the public knowledge about and attitudes toward organ donation in Jordan.METHODS A cross-sectional design was used to collect data from 396 Jordanian citizens via an online self-reported questionnaire.RESULTS Overall,396 participants were recruited.Of the entire sample,93.9%of the participants had heard about and had sufficient knowledge about organ donation but they had limited knowledge about brain death.The most common source of information about organ donation was social media networks.Females were found to score significantly higher than males for attitude.Those who had thought about organ donation or registered their names to donate scored signi-ficantly higher in terms of attitudes to donation than their counterparts who had not.The most common reasons for limited organ donation practices in Jordan were a lack of awareness programs and insufficient knowledge in society.CONCLUSION Greater public understanding of organ donation appears to be associated with more positive attitudes toward organ donation.Most participants responded positively regarding their attitude toward organ donation as they believed that this action could give another person a chance to live.Moreover,most agreed that they would donate their organs after their death.Otherwise,the participants had limited general knowledge about brain death,and most had not registered their names to donate their organs.These findings indicate the need for public awareness campaigns and educational programs to encourage more people to become organ donors.展开更多
Some relationships between the representation of Hom-Jacobi-Jordan algebra and that of Jacobi-Jordan algebra are studied.Moreover,by using the notion ofαk-anti-derivation,a property theorem of multiplicative Hom-Jaco...Some relationships between the representation of Hom-Jacobi-Jordan algebra and that of Jacobi-Jordan algebra are studied.Moreover,by using the notion ofαk-anti-derivation,a property theorem of multiplicative Hom-Jacobi-Jordan algebras is also given.展开更多
Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation ...Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.展开更多
IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,...IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.展开更多
文摘Let M be a 2-torsion free semiprime G-ring with involution satisfying the condition that ( and ). In this paper, we will prove that if a non-zero Jordan G<sup>*</sup>-derivation d on M satisfies for all and , then .
文摘Let A be a subalgebra of B(X) containing the identity operator I and an idempotent P. Suppose that α,β: A →A are ring epimorphisms and there exists some nest N on 2( such that α(P)(X) and β(P)(X) are non-trivial elements of N. Let A contain all rank one operators in AlgN and δ : A→ B(X) be an additive mapping. It is shown that, if δ is (α, β)-derivable at zero point, then there exists an additive (α, β)-derivation τ : A →β(X) such that δ(A) =τ(A) + α(A)δ(I) for all A∈A. It is also shown that if δ is generalized (α,β)-derivable at zero point, then δ is an additive generalized (α, β)-derivation. Moreover, by use of this result, the additive maps (generalized) (α,β)-derivable at zero point on several nest algebras, are also characterized.
文摘A classical problem in ring theory is to study conditions under which a ring is forced to become commutative. Stimulated from Jacobson's famous result, several tech- niques are developed to achieve this goal. In the present note, we use a pair of rings, which are the ingredients of a Morita context, and obtain that if one of the ring is prime with the generalized (α β)-derivations that satisfy certain conditions on the trace ideal of the ring, which by default is a Lie ideal, and the other ring is reduced, then the trace ideal of the reduced ring is contained in the center of the ring. As an outcome, in case of a semi-projective Morita context, the reduced ring becomes commutative.
文摘Let's take H as an infinite-dimensional Hilbert space and K(H) be the set of all compact operators on H. Using Spectral theorem for compact self-adjoint operators, we prove the Hyers-Ulam stability of Jensen z-derivations from K(H) into K(H).
文摘In this paper, it is defined that left *-α-derivation, generalized left *-α-derivation and *-α-derivation, generalized *-α-derivation of a *-ring where α is a homomorphism. The results which proved for generalized left *-derivation of R in [1] are extended by using generalized left *-α-derivation. The commutativity of a *-ring with generalized left *-α-derivation is investigated and some results are given for generalized *-α-derivation.
文摘Geode, boudinage, and undulation structures are widely distributed in the siliceous beds of the Upper Cretaceous/Tertiary rocks in Jordan. Their formation was attributed to tectonic forces, syngenetic processes, organic disintegration processes, subaquatic gliding, compaction and settlement, and meteoritic impacts. In this work, the structural features in the siliceous beds of Jordan are attributed to an interplay of load and directed pressures, and mineralogical transformation processes (opal-A to opal-CT to quartz), governed by pH changes. Tectonic directed pressure was acting in an ESE-WSW direction and is common in the silicified limestone of Upper Cretaceous.
文摘Evaluation of assessment of the metal processes governing the metals distribution in soil and dust samples is very significant and protects the health of human and ecological system. Recently, special attention has given to the assessment of metals pollution impact on soil and dust within industrial areas. This study aims to assess the metal contamination levels in the topsoil and street dust around the cement factory in Qadissiya area, southern Jordan. The levels of seven metals (namely Fe, Zn, Cu, Pb, Cr, Cd, and Mn) were analyzed using Flame Atomic Absorption Spec-trophotometer (FAAS) to monitor, evaluate, and to compare topsoil and road dust pollution values of metals of the different types of urban area. The physicochemical parameters which believed to affect the mobility of metals in the soil of the study area were determined such as pH, EC, TOM, CaCO3 and CEC. The levels of metal in soil samples are greater on the surface but decrease in the lower part as a result of the basic nature of soil. The mean values of the metals in soil can be arranged in the following order: Zn > Pb > Mn > Fe > Cu > Cr > Cd. The relatively high concentration of metals in the soil sample was attributed to anthropogenic activities such as traffic emissions, cement factory and agricultural activities. Correlation coefficient analysis and the spatial distribution of indices and the results of statistical analysis indicate three groups of metals: Fe and Mn result by natural origin, Zn, Pb, Cu and Zn result by anthropogenic origin (mainly motor vehicle traffic and abrasion of tires) while Cd is mixed origin. The higher content level values of metals of anthropogenic source in soil samples indicate that it is a source of contamination of air in the studied area. .
文摘The Jordan River, also referred to as Nahr Al Sharieat in Arabic, is a long river in the Middle East that flows from north to south through the Sea of Galilee to the Dead Sea. The Jordan River is bordered by the Golan Heights and the Hashemite Kingdom of Jordan in the east and by Israel and the Palestinian West Bank (Judea and Samaria) in the west. Soil tunnels, including those in the Jordan River watershed and on the Israel, Syria, and Lebanon borders, have a long history of use for warfare, as invasion pathways, smuggling, and storage of rockets, missiles and ordnance and are causes of serious political tension between the countries. Soil tunnel construction and destruction often has adverse environmental and human health impacts in the Jordan River landscape. Due to agricultural wastes, the discharge of untreated sewage, and diversion of saline springs into the river water there has been serious deterioration in the water quality in the lower courses of the Jordan River. The primary objective of this research is to encourage the development of a multi-country clean-up, mitigation, and protection plan for the Jordan River.
文摘Erosion as a natural process produces soils, which are very important natural resources for the fest land plant- and animal kingdoms. Loss of the soil cover reduces agricultural production, biodiversity, and the role of soil as a filter for infiltrating water to replenish the groundwater. It also threatens the food supplies. The knowledge of erosion rates of rocks and terrains is important for developing proactive measures to protect soils from erosion and loss. In this study, erosion rates of catchment areas were calculated based on dams’ catchment extensions and the sediment loads transported by flood flows into dams’ lakes. The study results show that the chemically, via floodwater, transported quantities of materials are negligible compared to the solid materials transported by the water. It calculates erosion rates ranging from 0.013 to 0.212 mm/yr (13 - 212 m/10<sup>6</sup> yr) for the different catchment areas. Erosion rates in Jordan are, generally, higher than those calculated for the different parts of the world ranging from 2.5 to 60 m/10<sup>6</sup> yr. This fact can be explained by the very steep topography, calcareous rock cover of the catchment areas and the barren rock exposures.
文摘Understanding the impact of climate change on water resources is important for developing regional adaptive water management strategies. This study investigated the impact of climate change on water resources in the Yarmouk River Basin(YRB) of Jordan by analyzing the historical trends and future projections of temperature, precipitation, and streamflow. Simple linear regression was used to analyze temperature and precipitation trends from 1989 to 2017 at Irbid, Mafraq, and Samar stations. The Statistical Downscaling Model(SDSM) was applied to predict changes in temperature and precipitation from 2018 to 2100 under three Representative Concentration Pathway(RCP) scenarios(i.e., RCP2.6, RCP4.5, and RCP8.5), and the Soil and Water Assessment Tool(SWAT) was utilized to estimate their potential impact on streamflow at Addasiyia station. Analysis of data from 1989 to 2017 revealed that mean maximum and minimum temperatures increased at all stations, with average rises of 1.62℃ and 1.39℃, respectively. The precipitation trends varied across all stations, showing a significant increase at Mafraq station, an insignificant increase at Irbid station, and an insignificant decrease at Samar station. Historical analysis of streamflow data revealed a decreasing trend with a slope of –0.168. Significant increases in both mean minimum and mean maximum temperatures across all stations suggested that evaporation is the dominant process within the basin, leading to reduced streamflow. Under the RCP scenarios, projections indicated that mean maximum temperatures will increase by 0.32℃ to 1.52℃, while precipitation will decrease by 8.5% to 43.0% throughout the 21st century. Future streamflow projections indicated reductions in streamflow ranging from 8.7% to 84.8% over the same period. The mathematical model results showed a 39.4% reduction in streamflow by 2050, nearly double the SWAT model's estimate under RCP8.5 scenario. This research provides novel insights into the regional impact of climate change on water resources, emphasizing the urgent need to address these environmental challenges to ensure a sustainable water supply in Jordan.
文摘BACKGROUND Organ donation is a critical issue that is receiving greater attention worldwide.In Jordan,the public’s knowledge about and attitudes toward organ donation play a significant role in the availability of organs for transplantation.AIM To assess the public knowledge about and attitudes toward organ donation in Jordan.METHODS A cross-sectional design was used to collect data from 396 Jordanian citizens via an online self-reported questionnaire.RESULTS Overall,396 participants were recruited.Of the entire sample,93.9%of the participants had heard about and had sufficient knowledge about organ donation but they had limited knowledge about brain death.The most common source of information about organ donation was social media networks.Females were found to score significantly higher than males for attitude.Those who had thought about organ donation or registered their names to donate scored signi-ficantly higher in terms of attitudes to donation than their counterparts who had not.The most common reasons for limited organ donation practices in Jordan were a lack of awareness programs and insufficient knowledge in society.CONCLUSION Greater public understanding of organ donation appears to be associated with more positive attitudes toward organ donation.Most participants responded positively regarding their attitude toward organ donation as they believed that this action could give another person a chance to live.Moreover,most agreed that they would donate their organs after their death.Otherwise,the participants had limited general knowledge about brain death,and most had not registered their names to donate their organs.These findings indicate the need for public awareness campaigns and educational programs to encourage more people to become organ donors.
基金National Natural Science Foundation of China(12071405,11571145)。
文摘Some relationships between the representation of Hom-Jacobi-Jordan algebra and that of Jacobi-Jordan algebra are studied.Moreover,by using the notion ofαk-anti-derivation,a property theorem of multiplicative Hom-Jacobi-Jordan algebras is also given.
文摘Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.
文摘IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.