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Analyzing The Relationship Between Ai-Enhanced Accounting Disclosure And Financial Reporting Quality: Digital Transparency As A Mediating Variable, Mawj Abbas Jasim Al-Hchaimi, Hasan Talib Hashim, Mohammed Adhab Jassim 2026 Department accounting techniques,ThiQar Technical College, Southern Technical University, Iraq, ThiQar

Analyzing The Relationship Between Ai-Enhanced Accounting Disclosure And Financial Reporting Quality: Digital Transparency As A Mediating Variable, Mawj Abbas Jasim Al-Hchaimi, Hasan Talib Hashim, Mohammed Adhab Jassim

Muthanna Journal of Administrative and Economics Sciences

The current research aims to study the relationship between AI-enhanced accounting disclosure and the quality of financial reports in the Iraqi banking sector, while also examining the role of digital transparency as a mediating variable in explaining this relationship. The research was conducted on a sample of 180 financial managers, accountants, internal auditors, and IT specialists from three Iraqi banks: Bank of Baghdad, Al-Rasheed Bank, and the Commercial Bank of Iraq. The research employed a descriptive, analytical, and field-based methodology, using a structured questionnaire, personal interviews, and objective system-performance indicators as the main tools of data collection. Data were analyzed …


Neo Banking Adoption Among Banking Customers: An Empirical Study Using Pls-Sem, Sree Bhoojitha V, Vishnucharan N S 2026 Independent Researcher

Neo Banking Adoption Among Banking Customers: An Empirical Study Using Pls-Sem, Sree Bhoojitha V, Vishnucharan N S

Journal of Global Management Research

The rapid advancement of financial technology has fundamentally transformed the banking landscape, giving rise to neo banks — fully digital banking platforms operating without physical branches. Despite the growing significance of neo banking in India, customer awareness and adoption remain evolving areas requiring systematic investigation. This study, titled "Study on Neo Banking Adoption by Banking Customers," examines customer awareness, usage patterns, satisfaction levels, and the key factors influencing adoption intention of neo banking services. Grounded in the Technology Acceptance Model (TAM), the study incorporates Perceived Usefulness, Perceived Ease of Use, and Trust as independent variables influencing Neo Banking Adoption Intention. …


Supply Chain Analysis: The Oregonator Autocatalytic Case Study, Abigail Butcher 2026 Embry-Riddle Aeronautical University

Supply Chain Analysis: The Oregonator Autocatalytic Case Study, Abigail Butcher

Discovery Day - Daytona Beach

Understanding stability in complex supply chains remains a critical challenge due to nonlinear feedback, delayed responses, and sensitivity to parameter changes. This project presents a novel framework that applies bifurcation analysis to evaluate system stability, using the Oregonator autocatalytic chemical reaction model as an analog for supply chain dynamics. A parameter sweep of key model variables, particularly the stoichiometric factor f and the reaction rate constants k, is used to identify transitions between stable and oscillatory regimes. These transitions provide insight into how variations in feedback strength can drive instability in real-world systems. The framework will then be extended to …


Foundations Of Project Management, Michael Daniel Sherwin 2026 Duquesne University

Foundations Of Project Management, Michael Daniel Sherwin

Open Education Materials

This book aims to equip readers with practical tools and strategies for managing people, resources, and tasks effectively. We include examples, case studies, references, and tools and templates. We encourage you to explore references and videos to deepen your understanding of project management. It is designed for everyone, not just those individuals seeking to be project managers. Whether you are supporting or leading projects, this course will provide a foundation for developing the skills needed to drive results within an organization.

Course: GRBU 638

Creative Commons Attribution


The Evolution Of The Modern Library Brand: Transforming Community Engagement Into Sustainable Revenue, Slone Williams 2026 Cobb County Public Library

The Evolution Of The Modern Library Brand: Transforming Community Engagement Into Sustainable Revenue, Slone Williams

Georgia Library Quarterly

This article examines the development of the Cobb Library Shop, an e-commerce initiative launched by the Cobb County Public Library to generate sustainable funding through brand engagement. Built on a modest startup budget, the shop integrates a multichannel sales strategy and leverages internal talent to create a scalable, community-centered retail model.

The project achieved a full return on investment within 14 days and continues to demonstrate steady revenue expansion. By combining entrepreneurial practices with public service values, this case study highlights how libraries can diversify funding streams, enhance community engagement, and establish a replicable model for revenue-generating library systems.


Managing Inventory In The Supply Chain, Matthew J. Drake 2026 Duquesne University

Managing Inventory In The Supply Chain, Matthew J. Drake

Open Education Materials

Inventory represents a significant investment for most organizations and enables its operations to fulfill customer requirements. Effective inventory management frees critical working capital that the organization can use elsewhere while making sure products and services are available for customers. This book discusses the fundamental concepts of managing inventory within the supply chain and also describes methods for making inventory decisions in a variety of business scenarios.


Integrated Optimization Of Farmland Cultivation And Fertilizer Application: Implications For Farm Management And Crop Production, Onur BOYABATLI, Lusheng SHAO, Yangfang (Helen) ZHOU 2026 Singapore Management University

Integrated Optimization Of Farmland Cultivation And Fertilizer Application: Implications For Farm Management And Crop Production, Onur Boyabatli, Lusheng Shao, Yangfang (Helen) Zhou

Research Collection Lee Kong Chian School Of Business

Motivated by the fresh produce industry, this paper studies a farmer’s joint cultivation and fertilizer (a representative farm input) application decisions facing uncertainties in yield, crop price, and harvesting cost where the latter two are yield dependent and yield is stochastically increasing in the fertilizer application rate. We develop a two-stage stochastic model of a farmer growing a commodity crop in a single season to maximize the expected profit. We then use the model to evaluate the optimal expected harvest volume (a measure of crop production). Our analytical analysis is complemented with numerical experiments calibrated to data. We characterize how …


Robust Generator Maintenance Schedule For Frequency-Secure Power Systems, Yang YANG, Qiuzhuang SUN, Jimmy Chih-Hsien PENG, Loon Ching TANG, Zhisheng YE 2026 University of Macau

Robust Generator Maintenance Schedule For Frequency-Secure Power Systems, Yang Yang, Qiuzhuang Sun, Jimmy Chih-Hsien Peng, Loon Ching Tang, Zhisheng Ye

Research Collection College of Integrative Studies

Problem definition: Normal operations of a power system require that alternating current frequency be maintained at a nominal value, for example, 50 Hz, whereas severe deviation from this value due to power deficiencies can cause cascading generator trips. Maintaining the frequency requires adequate inertia and frequency regulation reserve, which are primarily provided by online generators. In daily operations, generators due for preventive maintenance must be taken offline, and thus an improper maintenance schedule could jeopardize frequency security, as exemplified by the recent Texas power blackout. However, this natural nexus between frequency security and maintenance has been over-looked largely in the …


Transformasi Digital Rantai Pasok Halal: Model Kesiapan Ketertelusuran Digital (Digital Traceability Readiness) Pada Industri Busana Muslim Global, Khansa Khansa, Nailah Artanti Eka Putri, Corrina Hazimah Ismailia 2026 Universitas Indonesia

Transformasi Digital Rantai Pasok Halal: Model Kesiapan Ketertelusuran Digital (Digital Traceability Readiness) Pada Industri Busana Muslim Global, Khansa Khansa, Nailah Artanti Eka Putri, Corrina Hazimah Ismailia

Jurnal Manajemen dan Usahawan Indonesia

The global modest fashion industry continues to grow rapidly as Muslim consumers demand objectively verifiable halal integrity assurance. The complexity of the fashion supply chain, which is long, fragmented, and involves risky auxiliary materials such as dyes, glues, and threads, opens up opportunities for contamination and halal-washing, making digital traceability a strategic prerequisite for sharia compliance. This study aims to synthesize a digital traceability readiness model based on evidence-based assurance. The method used is a Thematic Literature Review (TLR) with a thematic synthesis approach. This study formulates a Three-Level Readiness Taxonomy that maps the evolution of halal assurance from a …


Customer Adoption And Trust In Indonesian Islamic Banking: A System Dynamics Perspective, Imam Wahyudi Mr., Komarudin Komarudin, Prof. Rifki Ismal 2026 Universitas Indonesia

Customer Adoption And Trust In Indonesian Islamic Banking: A System Dynamics Perspective, Imam Wahyudi Mr., Komarudin Komarudin, Prof. Rifki Ismal

ASEAN Marketing Journal

Research Aims: This study reframes the growth challenge of Indonesia’s Islamic banking as a financial-service marketing problem: strengthening customer adoption, trust, and perceived value to expand market penetration in a dual-banking environment while maintaining resilience.

Design/Methodology/Approach: Using a system dynamics perspective, the study develops a causal loop diagram (CLD) grounded in a review of policy-document and prior empirical marketing/Islamic banking literature. A multi-actor lens is applied to map how regulators, government, customers, conventional banks, fintech, and ESG investors shape adoption and competitive dynamics.

Research Findings: The CLD identifies seven reinforcing loops that can accelerate adoption and market share (capability reinvestment, …


Essays On Behavioral Aspects Of Retail Operations, Ceren Gultekin 2026 CUNY Graduate Center

Essays On Behavioral Aspects Of Retail Operations, Ceren Gultekin

Dissertations, Theses, and Capstone Projects

This dissertation combines a structured literature review on availability signaling in retail with two analytical chapters on inventory disclosure. The literature review incorporates the design and key insights of a systematic review and identifies directions for future research. Inventory disclosure is a form of availability signaling through which retailers strategically communicate stock levels to influence consumer buy-now-or-wait decisions. To mitigate strategic purchase deferrals, retailers may share low stock to create urgency or mask high stock to prevent consumers from relying on abundance. Despite its importance for profitability, academic findings and industry practices vary widely, ranging from consistent sharing to consistent …


Managing Multi-Channel Service Operations, Omer Berk Olmez 2026 CUNY Graduate Center

Managing Multi-Channel Service Operations, Omer Berk Olmez

Dissertations, Theses, and Capstone Projects

In today’s evolving service landscape, the growth of virtual channels alongside traditional in-person services is changing how providers interact with customers and how services are delivered. This dissertation studies how service systems should be designed and managed when customers can choose between virtual and in-person channels through three connected perspectives: customer behavior, work design, and public policy. The first study examines booking-window design in a pooled multi-channel appointment system using appointment-level data from an undergraduate advising office, a queueing model, and a digital twin. It shows that booking windows shape the offered set and the flow of demand across channels, …


Holistic Strategy For Sustainable Supply Chains: Integrating The Purchasing Portfolio Matrix, Supplier Relationship Management, And Life Cycle Assessment, Farida Pulansari, Dean Tirkaamiana, Aulia Dita Ananda Lestari, Fadillah Kurniasari, Indhira Prameswari Susanto, Ferry Jie 2026 Edith Cowan University

Holistic Strategy For Sustainable Supply Chains: Integrating The Purchasing Portfolio Matrix, Supplier Relationship Management, And Life Cycle Assessment, Farida Pulansari, Dean Tirkaamiana, Aulia Dita Ananda Lestari, Fadillah Kurniasari, Indhira Prameswari Susanto, Ferry Jie

Research outputs 2022 to 2026

This study proposes a holistic strategy for sustainable supplier management by integrating the Purchasing Portfolio Matrix (PPM), Supplier Positioning Matrix (SPM), and Life Cycle Assessment (LCA) within the Indonesian furniture industry. The study aims to enhance supplier segmentation and decision-making by incorporating economic, relational, and environmental dimensions into a unified framework. A case study approach is employed using the Best–Worst Method (BWM) to evaluate 74 suppliers, followed by portfolio analysis and environmental impact assessment. The results indicate that the majority of suppliers are concentrated in low-risk but high-profit categories, highlighting their strategic importance in the supply chain. The LCA results …


Optimization Of A Multi-Item Supply Chain Model With Shortages Under Parametric Type-2 Interval Environments, Sourav Kumar Kumar Giri, Totan Garai, Sahidul Islam, Haridas Mondal, Shariful Alam 2026 Department of Mathematics, University of Kalyani, Kalyani, Nadia-741235, West Bengal, India

Optimization Of A Multi-Item Supply Chain Model With Shortages Under Parametric Type-2 Interval Environments, Sourav Kumar Kumar Giri, Totan Garai, Sahidul Islam, Haridas Mondal, Shariful Alam

Neutrosophic Systems with Applications

Modern supply chain systems frequently operate in environments where demand, costs and inventory-related parameters are uncertain and difficult to estimate accurately. These uncertainties become more critical in multi-objective decision-making situations, where decision makers must simultaneously balance several conflicting goals. Conventional optimization techniques often fail to represent the ambiguity and vagueness present in practical decision environments. To overcome these limitations, this study develops a multi-item supply chain model for a single supplier and a single buyer by incorporating Type-2 interval representations into the modelling framework. The proposed approach introduces a structured set of arithmetic operations for Type-2 intervals to manage uncertain …


The Structural Limitations Of Mining Output Growth In Nevada, Mckinley Brown, Emma Kitchen 2026 University of Nevada, Las Vegas

The Structural Limitations Of Mining Output Growth In Nevada, Mckinley Brown, Emma Kitchen

Undergraduate Economics Working Paper Series

This study compares short and long trends in Nevada to the production output within the mining industry. Nevada produces around 70% of the United States gold and about 15% of the world's critical minerals. From its position as one of the most resource rich mining regions globally to its emergence as a growing economic hub, mining played a central role in Nevada's economy. However, despite the industry’s importance, Nevada still faces inefficiencies in production output due to insufficient attention to key inputs such as labor, infrastructure, technology, and energy resources.


The Impact Of Daylight Savings Time On Large Truck Crashes, Ahren Johnston 2026 North Carolina A & T State University

The Impact Of Daylight Savings Time On Large Truck Crashes, Ahren Johnston

Atlantic Marketing Association Proceedings

No abstract provided.


Navigating Environmental, Social, And Governance (Esg) Risks In The Online Food Delivery Platforms: Using Sentiment Analysis Approach, Maryam Mahdikhani, Jiyoon An, Arim Park 2026 College of Charleston

Navigating Environmental, Social, And Governance (Esg) Risks In The Online Food Delivery Platforms: Using Sentiment Analysis Approach, Maryam Mahdikhani, Jiyoon An, Arim Park

Atlantic Marketing Association Proceedings

No abstract provided.


Nearshoring And Its Impacts On The Global Supply Chain: Case Study Of Retailing And Manufacturing Firms, Alan D. Smith 2026 Kennesaw State University

Nearshoring And Its Impacts On The Global Supply Chain: Case Study Of Retailing And Manufacturing Firms, Alan D. Smith

Atlantic Marketing Association Proceedings

No abstract provided.


The Regionalization Of The North American Auto Industry: A Comparative Analysis Of Automotive And White Goods Trade Under Nafta And The Usmca, 1990-2024, Helen Alexandra Helfgott 2026 Yale University

The Regionalization Of The North American Auto Industry: A Comparative Analysis Of Automotive And White Goods Trade Under Nafta And The Usmca, 1990-2024, Helen Alexandra Helfgott

Master in Public Policy Theses

This research examines whether the auto-specific provisions introduced under the North American Free Trade Agreement (NAFTA) and the US-Mexico-Canada Agreement (USMCA) have had a measurable regionalizing effect on North American export flows. The USMCA's auto-specific provisions, established in the rules of origin requirements (ROOs), increase regional value content requirements (RVC) while imposing new requirements for labor value content (LVC), steel and aluminum sourcing, and core parts. This research assesses whether these provisions are associated with a distinctive pattern of intra-regional export concentration not present in other sectors.

The study employs a descriptive comparative framework using data from UN Comtrade, spanning …


The Offense-Defense Balance And The Modern System In Ukraine, Daniel Hogestyn 2026 Yale University

The Offense-Defense Balance And The Modern System In Ukraine, Daniel Hogestyn

Master in Public Policy Theses

This thesis evaluates whether the Russo Ukrainian war represents a revolution in military affairs (RMA) by testing Stephen Biddle’s "modern system" theory of battlefield outcomes against recent combat operations. Applying Biddle’s formal model to the 2023 Ukrainian offensive in Zaporizhia, the thesis finds that the offensive's failure conforms closely to Biddle’s causal logic, with force employment variables drawn from 20th century combat sufficient to account for the outcome. Biddle's model in military power argues that force employment has explained victory and defeat since World War I, rather than technology or numerical preponderance alone. Many commentators claim that proliferation of small …


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