http://ijaems.com/ Open Access international Journal to publish research paper en-us September The Pythagorean Theorem, a fundamental result in Euclidean geometry, traditionally relates the lengths of the sides of a right-angled triangle. In this paper, we extend the classical Pythagorean Theorem into the context of normed vector spaces, using the concept of inner products. We explore how the theorem manifests in higher-dimensional spaces and provide a generalized version applicable to normed spaces beyond two dimensions. This generalization not only reinforces the geometric interpretation of the theorem but also connects it to broader mathematical frameworks such as vector spaces, norms, and inner products. The results presented here demonstrate the versatility of the Pythagorean Theorem and its relevance across various fields of mathematics, highlighting its applications in both theoretical and applied contexts. http://ijaems.com/detail/inner-product-approach-to-generalize-the-notion-of-pythagoras-theorem-for-normed-spaces/ Prisha Jain, Pratyush Singhal http://ijaems.com/upload_images/issue_files/1IJAEMS-10920244-InnerProduct.pdf This study is based on drone photographs and related data of Maoming City obtained from the social platform "Sky City." Through methods such as computer vision image analysis, kernel density analysis (KDA), and standard deviational ellipse analysis, the research explores the spatiotemporal distribution characteristics of drone-captured imagery, the visual features of the city image, and the clustering of city image elements. By analyzing the city image of Maoming from a “God’s-eye view,” the study offers insights into the construction of Maoming's city image and drone management, providing recommendations for enhancing urban design and improving the quality of urban space. http://ijaems.com/detail/study-on-the-city-image-of-maoming-based-on-drone-photography-data/ Jiaqiang Peng, Ruei-Yuan Wang, Rongrong Huang, Juncheng Liu, Pengsheng Yang http://ijaems.com/upload_images/issue_files/2IJAEMS-11020242-Studyonthe.pdf Driven by globalization and technological development, English education in China is facing unprecedented challenges and opportunities. In recent years, discussions on the future development of English education have been heating up. How artificial intelligence and English education will coexist and influence each other has become a hot topic in the education community. This paper analyzes this issue from multiple perspectives and explores the opportunities and challenges of English education in China in the era of artificial intelligence. http://ijaems.com/detail/english-education-in-the-era-of-artificial-intelligence-in-china-opportunities-and-challenges/ Li Keli http://ijaems.com/upload_images/issue_files/3IJAEMS-11020242-English.pdf This study examines the impact of artificial intelligence (AI) and machine learning (ML) on professional roles within the context of financial reporting and auditing practices. Utilizing a quantitative approach, data were collected from 142 accountants in private businesses in Erbil through a structured questionnaire assessing perceptions on efficiency, accuracy, fraud detection, compliance, and professional impact. Statistical analyses, including multiple regression and correlation, were employed to determine the relationships between AI and ML integration and various professional outcomes. Contrary to expectations, the results revealed no significant impact of AI and ML on the perceived efficiency, accuracy, fraud detection capabilities, or compliance within the professional roles of accountants. These findings suggest a disconnect between the theoretical benefits of AI and ML technologies and their practical perceptions among professionals in the field. Recommendations include the need for enhanced training, incremental technology implementation, and improved governance structures to foster effective integration and utilization of AI and ML in financial practices. The study's implications are significant for organizations considering or currently implementing AI and ML technologies, highlighting the importance of addressing both technological and human factors to maximize the potential benefits of these innovations. Future research is encouraged to explore qualitative aspects of technology adoption and to conduct longitudinal studies to assess changes over time as professionals adapt to AI and ML tools. The limitations of the study, such as its geographical focus and cross-sectional design, suggest caution in generalizing the findings and point towards the need for broader, more diverse investigations. This research contributes to the ongoing discourse on the practical challenges of integrating advanced technologies in specialized professional domains, underscoring the need for a balanced approach that http://ijaems.com/detail/the-impact-of-artificial-intelligence-and-machine-learning-on-financial-reporting-and-auditing-practices/ Hariwan Subhi Khorsheed, Nechirwan Burhan Ismael, Shamal Hasan Obaid Mahmod http://ijaems.com/upload_images/issue_files/4IJAEMS-10920242-Theimpact.pdf This descriptive research explored the awareness and knowledge of modern production techniques among Walis Tambo Producers in San Antonio, Nueva Ecija, Philippines. The study's findings revealed that: The Walis Tambo industry, features a mature workforce with balanced gender representation and varied educational backgrounds. However, there is a notable gap in awareness and knowledge of modern production techniques between business owners and workers, with the latter generally lacking understanding. Factors such as age, education, and perceived benefits influence workers' adaptability to new technologies, with younger, better-educated workers more open to change, while older workers are more cautious. Although modernizing the sector promises financial rewards, better product quality, and enhanced productivity, obstacles including opposition to change, a lack of technological know-how, and economic limitations still exist. It is advised that owners and employees participate in educational programs to close knowledge gaps and handle these issues. LGUs should also set up focused training courses according to different levels of preparedness. For technology adoption to be successful, managing worries about job displacement and making sure that appropriate management strategy training is provided are essential. http://ijaems.com/detail/awareness-and-knowledge-of-modern-production-techniques-among-walis-tambo-producers-in-san-antonio-nueva-ecija-philippines/ Fergus H. Parungao, Arvy Ann SA. Macapagal, Mary Rose S. Tong, Marjorie S. Alvaran, Kenneth L. Armas http://ijaems.com/upload_images/issue_files/5IJAEMS-11020244-Awareness.pdf This study, entitled Micro-Entrepreneurs Borrowers’ Satisfaction with Digital Payments in LOLC Finance Philippines, Inc., investigates the demographic profile and digital payment preferences of micro-borrowers, specifically focusing on individuals aged 46-55 who have been managing businesses for 6-10 years. Findings reveal that while respondents are familiar with popular digital payment methods like GCash and 7-Eleven’s ECpay, they lack awareness of other cost-effective options. Many borrowers face challenges in using digital payments due to limited navigation skills and a preference for traditional, cash-based transactions, which they find more convenient as they avoid fees and additional steps. The study further notes that with branch limitations, borrowers can only make cash payments at the head office in Cabanatuan, discouraging digital payment adoption. Although some respondents acknowledge the security and convenience of digital payments, especially if physical collection is unavailable, overall satisfaction remains low. Few borrowers recommend digital payments, particularly for loan renewal, underscoring a general reluctance to shift from conventional practices. The study emphasizes the importance of enhancing digital payment accessibility to increase satisfaction and adoption rates among micro-borrowers in LOLC Finance Philippines, Inc. http://ijaems.com/detail/micro-entrepreneurs-borrowers-satisfaction-with-digital-payments-in-lolc-finance-philippines-inc/ Dinna P. Sanchez, Joanne Krystelle M. Quitan, Trisha P. Rodriguez, Clark Bhern Humprey D. Saveret, Noel B. Agustin http://ijaems.com/upload_images/issue_files/6IJAEMS-11020245-Micro.pdf The adoption of cloud-based accounting solutions at Jaen, Nueva Ecija by Micro, Small, and Medium-Sized Enterprises (MSMEs) is examined in this study, which reveals important motivators and obstacles affecting their choices. The results show that although some MSME respondents use simple online tools like Google Sheets for financial management, 50% of them are not familiar with cloud accounting software. Automatic data backup, remote data access, and accountant cooperation are the main drivers behind cloud accounting adoption. However, widespread adoption is hampered by issues with competence, data security, and change aversion. Remarkably, only a few respondents acknowledged the value of two-factor authentication as a security precaution. The way that MSME attitudes on cloud technologies are shaped is greatly influenced by accountant advice and peer recommendations. All things considered, the study shows that MSMEs are often reluctant to embrace cloud accounting, indicating the need for focused training and assistance to speed up adoption in this industry. http://ijaems.com/detail/barriers-and-motivations-for-cloud-based-accounting-adoption-among-micro-small-and-medium-enterprises-msmes-in-jaen-nueva-ecija-philippines/ Angelica May L. Eduardo, Jenny G. Datu, Armaine D. Dela Cruz, Arianne S. Foster, Clarizza L. de Leon http://ijaems.com/upload_images/issue_files/7IJAEMS-11020247-Barriers.pdf The study measured the business dynamics of the printing industry in Nueva Ecija, Philippines as to their organization and management, marketing, technical, financial, and socio-economic aspects. The study employed a descriptive type of research, and a survey method of research was applied. The study was carried out among 50 printing businesses chosen in different parts of Nueva Ecija. The printing industry in Nueva Ecija is largely made up of small, owner-managed enterprises with a focus on maintaining low costs and labor-intensive operations. The limited workforce size and moderate wage levels indicate restricted opportunities for both growth and wage progression. Analysis of business practices shows strong organization and management structures that contribute to effective operations and employee productivity; however, financial management practices received lower assessments, highlighting a need for improved financial planning. To address these challenges, it is recommended that businesses consider strategies for scaling operations and investing in workforce development to create growth opportunities. Additionally, implementing enhanced financial management practices, such as strategic budgeting and resource allocation, can strengthen business resilience and support long-term sustainability. These improvements could provide a foundation for more dynamic growth within the industry, enabling businesses to better meet operational goals and improve financial outcomes. http://ijaems.com/detail/exploring-business-dynamics-in-the-printing-industry-of-nueva-ecija/ Jose Marie P. Espiritu http://ijaems.com/upload_images/issue_files/8IJAEMS-11020246-Exploring.pdf This case study investigates the repercussions of limited teacher training on pedagogical approaches within business education. Findings reveal a significant consensus among respondents regarding the adverse effects of restricted pedagogical methods, indicating a perceived decline in educational effectiveness. Additionally, the study highlights a concern that limited assessment techniques constrain evaluation practices, with mixed perceptions of their impact on comprehensive understanding among students. The analysis further identifies a detrimental influence of inadequate pedagogical strategies on classroom management which correlates with decreased student engagement. These insights stress the urgent need for enhanced teacher training programs to foster diverse and effective pedagogical approaches, ultimately improving educational outcomes in business education. The study calls for further research to explore innovative training solutions that can address these challenges and promote more engaging learning environments. http://ijaems.com/detail/exploring-the-impact-of-limited-teacher-training-on-pedagogical-approaches-in-business-education-a-case-study/ Rhea D. Duldulao, Maria Fe L. Fajardo, Nonata S. Aquino, Myra B. Bactol, Jocelyn B. Cruz http://ijaems.com/upload_images/issue_files/9IJAEMS-11020248-Exploring.pdf