Advanced Journal of Management, Humanity and Social Science

Abstract Municipalities face growing demands for improved financial efficiency, transparency, and accountability in the face of limited resources and complex urban challenges. Modern financial and accounting technologies—such as Enterprise Resource Planning (ERP), Business Intelligence (BI), and block chain-based solutions—offer transformative potential for optimizing budgeting and cost control processes. This study investigates the impact of such technologies in selected Iranian municipalities through a mixed-methods approach, combining five-year financial data analysis with in-depth interviews of financial managers. The results show that the implementation of modern financial systems led to a significant reduction in average budget deviations (by 23%) and shortened the time required for closing annual accounts (by 37%). Furthermore, qualitative insights reveal that these tools enhance transparency, improve monitoring efficiency, support timely decision-making, and reduce opportunities for fraud. However, the study also identifies barriers such as inadequate technical training and infrastructure limitations in smaller cities. The findings underscore the strategic importance of digital transformation in local government finance. The paper concludes with practical recommendations for municipal leaders aiming to improve fiscal governance through technology adoption. Emphasizing scalability, training, and integration, these recommendations aim to support more data-driven and accountable municipal budgeting systems in the digital era.

Abstract Throughout its history, Islamic art, as a powerful visual language, has been able to express deep spiritual and philosophical concepts in the form of beautiful forms and patterns. The connection between sacred geometry and divine light in this art has not only led to the creation of amazing beauty, but has also influenced the philosophy and aesthetics of Europe in the Middle Ages and the Renaissance. In this article, we will examine this connection of meaning and form in Islamic art and analyze its impact on Western art and thought. By looking at geometric patterns, light and color, we will explain the specific aesthetics of Islamic art. We will also discuss how these concepts were transmitted to Europe and their impact on artists and thinkers of that time. In this way, this article will help readers gain a deeper understanding of the impact of Islamic art on the history of Western art and philosophy.

Abstract This paper explores the intersection of civil law and commercial law in regulating international trade relations. In today’s globalized economy, legal systems must reconcile the foundational principles of civil law—such as contract freedom and private rights—with the dynamic and often complex requirements of international commerce. The article examines how legal frameworks rooted in civil law principles adapt to the demands of international business, including cross-border transactions, international arbitration, and multinational commercial agreements. It also analyzes the role of national legislations, treaties such as the CISG (United Nations Convention on Contracts for the International Sale of Goods), and supranational institutions like the ICC (International Chamber of Commerce) in harmonizing civil and commercial legal norms. Special attention is given to challenges such as legal uncertainty, jurisdictional conflicts, and enforcement mechanisms. The study concludes that effective integration of civil and commercial law principles is essential for fostering legal predictability and economic efficiency in international trade relations.

Abstract In the contemporary digital landscape, libraries stand at a critical crossroads between tradition and innovation. Once perceived as physical repositories of books and manuscripts, libraries today are undergoing a profound transformation in their structure, services, and purpose. In the digital transformation era, libraries are increasingly adopting emerging technologies to enhance their information management processes. This paper explores the integration of Artificial Intelligence (AI), cloud computing, blockchain, the Internet of Things (IoT), and mobile technologies in modern library environments. These technologies have significantly improved the efficiency of cataloging, information retrieval, resource sharing, and user interaction. By implementing AI-driven search tools, cloud-based platforms for digital preservation, blockchain for secure transactions, and IoT for inventory management, libraries have evolved into intelligent information centers. The study is based on a review of recent literature and practical applications from global library systems. It also highlights key challenges such as implementation costs, data privacy concerns, and the digital divide among users. Overall, the paper emphasizes that strategic and ethical adoption of emerging technologies can transform libraries into inclusive and efficient hubs for knowledge dissemination and community engagement in the 21st century.

Abstract In the digital age, social media platforms have emerged as powerful spaces where youth not only interact but also experiment with and construct their identities. This article critically examines the influence of platforms such as Instagram, Tik Tok, Snapchat, and X (formerly Twitter) on youth identity development and explores how these evolving identity practices impact broader social cohesion. Youth today navigate complex networks of digital performance, where identity is shaped by peer feedback, algorithmically curated content, and global cultural flows. While these platforms offer avenues for self-expression, empowerment, and group belonging, they also foster echo chambers, comparison anxiety, identity polarization, and performative behaviors. Furthermore, the role of influencers, viral trends, and platform-specific aesthetics reinforce norms that often privilege superficiality over authenticity. It also investigates the political implications of identity radicalization and ideological polarization that emerge from algorithmic filtering and targeted content delivery. Through case studies from the United States, Iran, Germany, and Nigeria, the article provides empirical grounding to illustrate both the risks and potentials of youth digital engagement. A comparative lens between Global North and Global South contexts highlights the nuances of digital identity formation across sociocultural environments. Finally, the article calls for a multidimensional policy response involving education, media literacy, platform design, and civic engagement initiatives to ensure that social media becomes a tool for inclusive identity development and enhanced social cohesion. The findings underscore the urgent need to understand and address the sociopsychological and political ramifications of digital identity in the lives of young people today.