bluuebunny/crossref_metadata_2025_split huggingface dataset:
Islamic Financial Instruments and its Impact on the Return On Sales: Al-Hajj Savings and Investment Fund of Jordan as a Model
Authors: Abushareah Mahmood , Waher Marwa Moufeed Abdallah , Alrawashedh Nahed Habis , Alblous Ahmad 
Published: July 2023

Purpose: This study intended to investigate and analyze the relationship between deposits, money, real estate, stocks, and other gains and the return on sales at Al-Hajj Savings and Investment Fund of Jordan.

Theoretical framework: Quantitative techniques were tested by looking at the financial statements for the time period (2015 -2020).

Design/methodology/approach: the unit of measurement for this study is the Jordanian Hajj Provident and Investment Fund. In this study, there are differences between Islamic financial instruments. This study will be practical in nature, and illustrative in terms of purpose, which requires the use of causal and correlative relationships for this study.

Findings: Results showed that there is a significant statistical effect of deposit Profits on the return on sales, with a calculated T value of (6.765851) and a significance level less than 0.05. Additionally, the table's results indicated that (88.4%) of the change in "return on sales" can be explained by the change in the independent variable. Also, there is a significant statistical effect of finance Profits on the return on sales with a calculated T value of (2.871897) and less than 0.05. Additionally, the table's results indicated that 57.8% of the change in "return on sales" can be explained by the change in the independent variable. The results also revealed that (58.9 %) of the change in "return on sales" can be explained by the independent variable “Real State Profits” dimension. Finally, the result showed that there is a significant statistical effect of real state Profits on the return on sales with a calculated T value was (4.717416), with a significance level of less than 0.05, the table also showed that (81.6%) of the change in “return on sales” can be explained by the change in the “Stocks Profits” dimension.

Research, Practical & Social implications: The research indicated that in order to regulate Islamic finance instruments, one must adhere to the requirements of Islamic Sharia and implement the prescribed controls. Additionally, work to establish the necessary legal framework in Islamic nations so that Islamic financing instruments can be regulated and controlled at all stages and that they are not restricted to just one type.

Originality/value: The findings suggest several consequences forth fields of Islamic Financial Instruments and Al-Hajj Savings Investment Fund. Additionally, the Arab and Islamic country, including Jordan, have had a number of financial issues that this study helps to resolve. Al-Hajj costs of the participants are financed from their savings and profits, and if the savings exceed the costs of the Hajj, the participant can withdraw his savings and profits after performing the mandatory duty.
The Impact of Outsourcing Model on Supply Chain Efficiency and Performance in Smes: A Case of the Hospitality Industry
Authors: Ibrahim Ezmigna , Khraisat Qusai , Alghizzawi Mahmoud , Omain Siti Zaleha , Humaid Amna Mohammed , Ismail Norafidah Binti 
Published: July 2023

Purpose: The study's main goal was to determine the impact of outsourcing models on supply chain efficiency and SMEs' performance in the hospitality industry. The qualitative research design was used to achieve the objectives.

Theoretical framework: Outsourcing model is one of the key business trends experienced in the contemporary business sector. Outsourcing is an organizational operational approach in which a corporation hires a third party to perform planned or ongoing obligations. Whatever the case may be, it entails the transfer of people and assets from one business to another. The approach is concerned with establishing answers to the whys and how’s of the research question.

Design/methodology/approach: Secondary data was entirely used to assess the research questions. Articles were obtained from the selected databases comprising Google Scholar, Science Direct, Scribed, Scopus, JSTOR, and DOAJ using the keywords. The PRISMA framework was used to appraise the articles and only 13 met the critical. Data was synthesized and analysed using the thematic approach.

Findings: Outsourcing models have contributed significantly in enhancing the efficiency of the supply chain. Additionally, SME’s have portrayed improved performance after adopting the outsourcing models. This is closely associated and reflected by complimenting resources and capabilities, access to better and qualified personnel, high quality products and services, competitive prices and cost reduction.

Research, Practical & Social implications: The incorporation of outsourcing models in hospitality industry is a mandatory exercise in the contemporary business sector Nevertheless, the strategy is instrumental in enhancing supply chain efficiency and improving the entire performance. In addition, outsourcing models are key trends in hospitality industry thus all the market should incorporate the conforming strategies to avoid stiff completion.

Originality/value: The findings suggest several consequences forth fields of Outsourcing Model on Supply Chain Efficiency and Performance in SMES. Although outsourcing models are associated with multiple benefits, the implementation should be guided by expert depending on the model. Also, a link should be established between the research objectives, outsourcing model and strategic management.
Moderating Role of Artificial Intelligence Between Leadership Skills and Business Continuity
Authors: Alblooshi Moosa Ahmed Jafar Almandoos , Mohamed Ahmad Martadha , Yusr Maha Mohammed 
Published: July 2023

Purpose: The objective of the study is to identify the moderating role of artificial intelligence between leadership skills and business continuity.

Theoretical framework: For the said purpose the underpinning support of the concept combination theory has been used to develop the framework of the study and artificial intelligence as a moderator is the main theoretical contribution of the study. The reliability and validity of the instrument was analyzed followed by Partial Least Square Structural Equation Modelling to test the framework of the study.

Design/methodology/approach: For the said purpose the data from 384 respondents was collected through simple random sampling. The questionnaires were adopted based on prior studies and was analyzed using 7-point Likert Scale representing 1 as strongly disagree and 7 as strongly Agree. The data was collected during 2021.

Findings: The findings revealed that Artificial Intelligence and Leadership Skills both have a significant impact over Business Continuity. Moreover, the findings confirmed the moderating role of artificial intelligence over the relationship between leadership skills and business continuity.

Research, Practical & Social implications: The study enriched the concept combination theory by confirming the moderating role of artificial intelligence. The findings are significant for the leaders and the organizations that in the current era artificial intelligence is the need of the time and organizations can maintain their sustainability with the help of artificial intelligence.

Originality/value: The study opened the horizons for new research by confirming the need for other factors that may compliment the leadership skills for the growth and continuity of the businesses.
Leadership, Knowledge Management and Employee Commitment: Mediating Role of Crisis Management
Authors: Aldhuhoori Hassan Abdalla Hassan Sahako , Din Badariah Binti Haji , Saoula Oussama 
Published: July 2023

Purpose: Using crisis management as a mediator between leadership skills, knowledge management, and employee commitment, the study examines the role of crisis management in UAE public sector organizations. In order to motivate employees and keep them committed, supportive leadership skills and knowledge are required. However, crisis management if managed through proper knowledge and skilled leadership develops employee commitment which is highly needed in the times of crisis.

Theoretical framework: Managing knowledge and leadership skills during crisis situations can only be achieved if employees are able to effectively manage them.

Design/methodology/approach: Using SMART PLS3, a structural equation modeling approach has been used to analyze the collected data in order to meet the objectives of the study.

Findings: Likewise, crisis management significantly moderates the relationship between leadership, knowledge management, and employee commitment. Leadership, knowledge management, and employee commitment are strongly related.

Research, Practical & Social implications: Despite genuine efforts, this study constraint persists. First, the study's sole focus is on employee commitment during times of crisis, and knowledge management is a crucial component of this. Also examined were aspects of knowledge management that affect employee commitment in detail.

Originality/value: In this study, crisis management as a mediator was added to the theory and the matrix based on the knowledge-based view of crisis response leadership.
Environmental Management Practices (EMP) Implementation in Small and Medium-Size Businesses
Authors: Jamil Norina Ahmad , Ibrahim Irwan , Senathirajah Abdul Rahman S , Semawi Azhan Rashid 
Published: July 2023

Purpose: Small and medium-sized businesses must understand the environmental consequences of their operations and seek advice on green issues. The goal of the study is to look into the factors that influence their establishment's implementation of environmental management practices.

Theoretical framework: A modified version of the Technology-Organizational-Environmental Framework (TOE) (Tornatzky & Fleischer, 1990) and the Model of External Influences on Environmental Awareness and Practices (MEAP) (Gadenne et al., 2009) have been developed for researching the adoption of environment management practices.

Design/methodology/approach: The study is to determine the factors adopting environmental management practices in small and medium-sized businesses. Variables introduced are from systematic literature reviews of related articles and journals. The papers were analysed from descriptive, bibliographic, methodologic, results, and citation characteristics.

Findings: According to the findings, small and medium-sized businesses could perhaps participate in environmental programs such as corporate governance, environmental legislation, different industries, business size, organization traits, talent management, internationalization, organizational structure, corporate execution activity, environmental and sustainable aspects, and role in the logistics system, corporate strategy demeanour, and geographical region.

Research, Practical & Social implications: For small and medium-sized enterprises, implementing environmental management practices can be seen as a key strategy for addressing their environmental issues. It's crucial to understand the motivations behind these policies, though.

Originality/value: This article is an academic contribution that allows an understanding of research developed on small and medium size businesses on adopting environmental management practices, considering data from two reference research databases.
The Future of the Dollar in Light of the Rising Economic Capacity of Chinese Trade
Authors: Abdurrazaq Taib Othman , Fahad Aysar Y 
Published: July 2023

Purpose: This research deals with the major changes in trade balances between large countries, especially between the United States and China, in light of the continuous increase in the capabilities of the Chinese economy. This was reflected in the exchange value of foreign currencies to reflect this shift in economic balances. The aim of this study is to examine the relations between the rise of the Chinese economy and its currency, the Yuan, and the possible decline in the international dealings of the dollar.

Methodology: The analytical descriptive approach was adopted to analyze the relationship between the increasing capacity of the Chinese economy and the decline in financial transactions in the US dollar.

The theoretical framework: This research will deal with shifts in the economic balance of power by presenting an analysis of the reality of both the United States and China and analyzing the dimensions of this shift on the overall international relations between different countries.

Findings: The results of this research the fact that the volume of trade competition between the United States and China has increased, and despite the importance of sound economic policies that support international competitive advantage, the role of comparative advantage achieved by the abundance of factors of production is no less important than improving the country's commercial performance.

Research practical and social implications: The research is of great importance by showing the size of the relationship between the future of the dollar in commercial dealings with it and the rise of the Chinese economy and the conditions it will impose among all countries dealing in dollars.

Originality/value: The research has great that it analyzes changes in the contemporary international balance of power with the emergence of new international trade powers.
Measuring the Relationship Between Economic Crises and Investment Portfolios - A Sample Study of Iraqi Banks
Authors: Ali Saad Hasan , Bouabid Anis 
Published: July 2023

Purpose: The study aimed to measure the closing price indicators for the Iraqi bank sector during the period (2010-2020) and using the PMG / ARDL index, which is an acronym for pooled mean group / Autoregressive distributed lag, i.e. self-regression to slow down. Distributed tablet data, to measure the relationship between the components of the economic crises of the dependent variable (closing price) of the Iraqi banks, the study sample, and the independent variables each of (gross domestic product, market value, global oil prices and economic crises).

Theoretical framework: The Iraqi economy is affected by economic crises along with the performance of investment portfolios in Iraqi banks.

Methodology of the study: To highlight the different conclusions taken by the banks that contribute In its success: Barony's co-integration test, according to the four formulas, shows that there is long-term integration between the dependent variable (closing price) and the independent variables (market value, gross domestic product, crude oil prices) during the quarterly period 2010-2020, which means that the PMG method can be applied. /ARDL.

Findings: This study showed that there is an adverse effect from the gross domestic product to the closing prices of the banking sector, and this can be justified by the increase in the gross domestic product associated with the increase in oil revenues. Because the oil sector contributes to 60% of GDP in Iraq.

Practical & Social implications: Study main necessary comes from paying attention to the development of investment portfolios in Iraq by following solid policies in implementing the necessary procedures for investing in portfolios, raising awareness of the culture of investment portfolios within investment communities or investment companies, and establishing the idea of establishing a fund to guarantee investment portfolios in a symbiotic manner that reduces the risks of fluctuations in oil revenues resulting from Crises.

Originality of study: Comes from that decision makers can reach solutions and treatments to mitigate their severity, and address the imbalance in the stock market in a way that achieves an improvement in the contribution formed by the rest sectors in the total GDP, and reduce the risks resulting from dependence on oil revenues.
Influence of Audit Tenure and Size of Public Accounting Firm on Behavior of Integrity Financial Statements Integrity with the Committee Audit as Moderating Variable in Sub Companies Computer Services and Electronic Devices Sector
Authors: Raza Hendra , Indriani Putri , Ilham Rico Nur 
Published: July 2023

Purpose of the Study: This study aims to examine the effect of audit tenure, the size of Public Accounting Firm (KAP) on the integrity of financial statements moderated by the audit committee of the computer services & other equipment sub-sector.

Theoretical framework: The study is based on a review of the literature and make some reports confirmation from the field of this research, which is described in the article. Use all methods to retain personnel. Integrity of Public Accounting Officer must be researched whether it enhances Audit Tenure, audit committee, and Financial Reporting Quality.

Design/methodology/approach: The sample selection technique used purposive sampling and obtained 7 sub-sector companies of computer & other equipment services listed on the Indonesia Stock Exchange (IDX) used in this study. This study uses a balance panel with 35 observations and estimates (common effect model).

Findings: The results of this study found that the audit tenure variable has an effect on the integrity of the financial statements. Meanwhile, the size of the KAP has no effect on the integrity of the financial statements.

Research, Practical & Social implications: Today, almost every organization is driven by technology, but human resources are needed to do work through technology. It is the challenge of an Public Accounting Officer to keep working for a long time for integrity in an organization in a dynamic environment.

Originality/value: The value of the study reveals that, The auditor's task in this case is to examine the financial statements that have been made by the manager, and provide the final result in the form of an opinion on the fairness of the financial statements.
LQ45 Company Profitability on the IDX for the 2021 Period Through the Effect of the Current Ratio and Receivable Turnover
Authors: Raharjo Dwi Sihono , Limakrisna Nandan 
Published: July 2023

Purpose: The purpose of this study was to find out and analyze the Influence of the Current ratio and Receivable turnover on Profitability.

The theoretical framework: Evaluating profitability through various ratios, companies can be classified into two categories: margin ratios and return ratios. Liquidity, activity, and profitability are important issues to be continuously monitored, that’s why the study uses the Current ratio and the Receivable turnover as tools in finding the relation between the Current ratio and Receivable turnover on Profitability partially and simultaneously.

Methodology: The research method used in this study is a descriptive survey and an explanatory survey. The unit of analysis in this study is the LQ45 company’s financial statements on the IDX for the 2021 period. The type of investigation is causality, and the time horizon in this study is time series. This study uses multiple regression analysis.

Finding: Partially and Simultaneously, the Current ratio and Receivable turnover have a significant effect on Profitability. Receivable turnover is more dominant in influencing Profitability, it becomes the first priority in increasing Profitability.

Research Policy Implications: In efforts to increase profitability, the main priority is to have increased Receivable Turnover to maintain business continuity. To increase accounts receivable turnover, these companies are expected to be able to encourage acceleration and accuracy of collection of accounts receivable, with the intention that investment is not fixated on just one sector, for example only focusing on fixed assets, so that the company's financial stability can be maintained properly. Increasing the current ratio by optimizing the elements of current assets to cover all of the company's current liabilities.

Originality/value: Companies are advised to consistently improve accounts receivable turnover; so that the company's financial performance will improve.
Propiedades tecnofuncionales de la cáscara de tuna cardona (Opuntia streptacantha) y su aplicación en un chorizo mexicano
Authors: Acosta-Morales J.G. , Sánchez- Hernández A.J. , Martínez-García J.J. , Sáenz Esqueda M.A. , Candelas-Cadillo M.G. , Minjares-Fuentes J.R. 
Published: July 2023

Desde el punto de vista económico, es importante utilizar subproductos con valor biológico, de manera que los alimentos resultantes mejoren su aportación a la salud de los consumidores y mayores ganancias a los productores. El objetivo de este estudio fue determinar las propiedades tecnofuncionales de la cáscara de tuna y su aplicación en un chorizo tipo mexicano. La cáscara de tuna fue deshidratada en un secador de bandejas a 60 ºC durante 5 h hasta peso constante. La capacidad de retención de agua, de retención de grasa y el hinchamiento de la cáscara de tuna fueron analizadas. Se elaboraron cuatro tipos de chorizo con soya y con carne de cerdo, cada uno con y sin adición de cáscara de tuna a los cuales se les determinó su composición bromatológica. Se hizo la evaluación del nivel de agrado usando una escala hedónica de siete puntos con la participación de 30 jueces consumidores. Los resultados de las propiedades tecnofuncionales indican que la cáscara de tuna es conveniente para usarse como aditivo. La composición bromatológica de las cuatro formulaciones de chorizo es similar a los comerciales y los jueces consumidores ubicaron su nivel de agrado en “me gusta moderadamente” para todos ellos.
Evaluación de la actividad antioxidante de compuestos fenólicos extraídos con microondas de residuos de cáscara de nuez pecanera
Authors: Cortés-Marín K. , Gaspar-Ramírez O. , Salas-Espinoza E. , Reyes-Vázquez N. 
Published: July 2023

México es un productor de nuez pecanera con 179 mil toneladas en 2019, de la cual 50% es cáscara que resulta una biomasa con gran biodisponibilidad. En este trabajo se utilizó extracción asistida con microondas (EAM) evaluando primeramente temperatura (75 y 95°C), y posteriormente tipo de solvente (Agua y Etanol 50% p/v) y tiempo de extracción (15 y 35min) en cáscaras criolla de Rayones (CR) y Chihuahua (CCh) sobre la obtención de polifenoles totales y actividad antioxidante mediante la remoción del radical DPPH y ABTS. Entre los resultados iniciales destaca que a 75°C CR obtuvo una mayor extracción de bioactivos presentando valores de 274.59 mgGAE/g extracto con 17960 y 2398.86 µmolET/g extracto de remoción de DPPH y ABTS que representa 33.64 y 68.53% de inhibición para el primero y segundo respectivamente. Además, se confirmó que a 75°C durante 15min utilizando etanol 50% se obtuvieron resultados adecuados para CR con 470.30 mgGAE/g extracto y 36.77% de inhibición (25650 µmolET/g extracto remoción DPPH) y para CCh 442.86 mgGAE/g extracto con 46.87% inhibición (32750 µmolET/g extracto remoción DPPH). Por lo que EAM es una tecnología verde prometedora en la obtención de fitocompuestos con actividad antioxidante de la cáscara de nuez pecanera.