The Role Of Fuzzy Logic In Cost-Volume-Profit Analysis,
2025
University of Karbala / College of Administration and Economics / Department of Accounting
The Role Of Fuzzy Logic In Cost-Volume-Profit Analysis, Ahmed Imad Abed Al-Atabe, Mohammed Wafi Abbas Al-Shammar
Muthanna Journal of Administrative and Economics Sciences
Cost-volume-profit analysis (CVP) is one of the most important basic tools in management accounting. It enables understanding the relationship between three key elements: costs, volume, and profit level. The problem with this research is that this type of analysis, in its traditional form, uses clear and fixed data, such as the variable cost per unit, total fixed costs, selling price, or sales volume, which can be accurately determined. However, these assumptions do not accurately reflect practical reality, which is often characterized by uncertainty and fluctuations. The research aims to utilize an artificial intelligence tool, fuzzy logic, as a more flexible …
Career Development And Its Role In Organizational Commitment: An Analytical Survey Of The Opinions Of A Sample Of Employees At Al-Zahrawi Surgical Hospital/Maysan,
2025
Technical Institute of Amara, Department of Health Administration, Southern Technical University, Iraq
Career Development And Its Role In Organizational Commitment: An Analytical Survey Of The Opinions Of A Sample Of Employees At Al-Zahrawi Surgical Hospital/Maysan, Salem Haider Resen
Muthanna Journal of Administrative and Economics Sciences
The research aims to reveal the role of career development in its dimensions (training, promotions, career planning) in enhancing organizational commitment, as the research problem was embodied in knowing the role played by career development in the organizational commitment of employees at Al-Zahrawi Surgical Hospital/Maysan? To achieve this, the research relied on a main hypothesis that (there is no statistically significant correlation or effect between career development and organizational commitment). The importance of the research is highlighted by its contribution to the development of human resources strategies to achieve organizational stability at the level of the Iraqi environment. On the …
The Impact Of Strategic Mindset On Competitive Pressures A Field Study At The Kronje Beverage Group,
2025
College of Pharmacy, Tikrit University
The Impact Of Strategic Mindset On Competitive Pressures A Field Study At The Kronje Beverage Group, Dalal Salih Mahdi, Qadisiya Said Jabr
Muthanna Journal of Administrative and Economics Sciences
This research examines the impact of the strategic mindset (systems thinking, reframing, and deep thinking) on competitive pressures In the Kronje Group for beverage production. The descriptive analytical approach was adopted, collecting data using a questionnaire and analyzing it to express the opinions of a sample of leaders in the Kronje Group, which produces various beverages. The data was collected using a questionnaire based on a five-point Likert scale. A purposive sample of (60) managers was selected to represent the original population of (92) managers. The focus was on senior management leaders, including managers, assistants, and heads of departments, divisions, …
The Impact Of Implementing Good Governance Principles On The Quality Of University Education: An Analytical Study Of The Opinions Of A Sample Of Employees At Sawa Private University,
2025
Sawa National University
The Impact Of Implementing Good Governance Principles On The Quality Of University Education: An Analytical Study Of The Opinions Of A Sample Of Employees At Sawa Private University, Thanaa Hussein Jalil Al-Khuzaie
Muthanna Journal of Administrative and Economics Sciences
This study aims to analyze the impact of applying good governance principles—such as transparency, accountability, participation, and the rule of law—within higher education institutions on the quality of university education, by examining the relationship between these principles and academic and administrative quality indicators. The study population comprised academic and administrative staff at Al-Sahel Private University. A stratified random sample of 75 participants was selected from the university. Data were analyzed using descriptive statistics (mean, standard deviation), Pearson correlation coefficient, and coefficient of variation. The instrument’s reliability was assessed using Cronbach’s alpha, and factor analysis was conducted. Hypotheses were tested using …
The Impact Of Using Management Information System On Enhancing Intelligent Organizations: An Exploratory Study Of The Opinions Of A Sample Of Faculty Members At The College Of Administration And Economics – University Of Mosul,
2025
College of Administration and Economics / University of Mosul
The Impact Of Using Management Information System On Enhancing Intelligent Organizations: An Exploratory Study Of The Opinions Of A Sample Of Faculty Members At The College Of Administration And Economics – University Of Mosul, Ali Jasim Shalash
Muthanna Journal of Administrative and Economics Sciences
The present study seeks to investigate the effect of the dimensions of the Management Information System (MIS) on fostering intelligent organizations, through analyzing the relationship between the system’s components (organization, human resources, information technology, and data/information) and the level of organizational intelligence. The research employed a descriptive–analytical methodology, with data collected from a sample of 88 faculty members at the College of Administration and Economics, utilizing a scientifically designed questionnaire. The results indicated a strong and statistically significant correlation between all MIS dimensions and the development of intelligent organizations, with the system accounting for 43.3% of the variance in organizational …
The Role Of Expert Systems In Enhancing Organizational Performance In Hotel Organizations A Descriptive–Analytical Study Of The Opinions Of A Sample Of Managers And Employees In First-Class Hotels In Erbil Governorate,
2025
Middle Technical University – Technical College of Management - Baghdad
The Role Of Expert Systems In Enhancing Organizational Performance In Hotel Organizations A Descriptive–Analytical Study Of The Opinions Of A Sample Of Managers And Employees In First-Class Hotels In Erbil Governorate, Dr. Hassan Odah Ghdaab
Muthanna Journal of Administrative and Economics Sciences
The study aimed to identify the role of expert systems as an independent variable with its dimensions (hardware, software, knowledge engineer) in enhancing organizational performance as a dependent variable. The research problem emerged through the need to determine the role of expert systems in improving organizational performance if adopted by managers and employees in the surveyed hotel organizations. A hypothetical model was presented to test the main and sub-hypotheses and to answer the research questions. The study focused on five-star hotels, with the research population consisting of managers and employees in hotel organizations in Erbil Governorate, specifically: (Erbil Quartz Hotel, …
A Study Of Perceptions, Readiness, Benefits, And Barriers Related To Exoskeleton Adoption In New Jersey’S Warehousing Sector,
2025
New Jersey Institute of Technology
A Study Of Perceptions, Readiness, Benefits, And Barriers Related To Exoskeleton Adoption In New Jersey’S Warehousing Sector, Terry Asante
Theses
The warehousing industry in New Jersey remains a vital component of the region's logistics network, employing more than 200,000 workers who routinely engage in lifting, bending, overhead reaching, and other physically demanding activities. These exposures contribute to musculoskeletal disorder (MSD) rates that exceed national averages, particularly affecting the low back and shoulders. Nationally, MSDs account for an estimated $420 billion in combined direct and indirect costs each year, underscoring the need for interventions that can effectively reduce biomechanical strain. Industrial exoskeletons have emerged as a potential solution, with prior research demonstrating reductions in muscle activation, perceived exertion, and fatigue during …
Conditions Of The Enterprise Energy Management And Energy Transformation – A Risk Management Perspective,
2025
Wydział Zarządzania, Uniwersytet Warszawski, Polska
Conditions Of The Enterprise Energy Management And Energy Transformation – A Risk Management Perspective, Waldemar Kozioł
Studia i Materiały Wydział Zarządzania Uniwersytet Warszawski
Purpose: The main purpose of the article is to initially indicate the role of risk management and the main areas of risk analysis in the energy transformation process as an element of systemic energy management at the enterprise level.
Methodology: The basic method is literature studies on energy management, risk management and economic transformation processes, supplemented by unstructured interviews with managers from energy, transport, automotive and chemical industries conducted during advisory activities.
Results: Based on literature studies and interviews conducted as part of ongoing research and consulting projects, it can be tentatively indicated that the most important …
China’S Influence Over The Mining Industry In Africa,
2025
University of Missouri-St. Louis
China’S Influence Over The Mining Industry In Africa, Safa M. Altamimi, Reda Amer
Undergraduate Research Symposium
How much influence does China have over the international supply of minerals from Africa? The purpose of this research is to study China’s involvement in Africa’s mining industry and analyze its impact on US economic interests. China has traded and invested in many mining sites across Africa; However, I will be focusing on DRC, Zambia, and Zimbabwe for my research. Using ArcGIS pro tools, I will create and analyze a map that contains information about mineral deposits and facilities.
The Loop That Eats Itself: Fast Fashion And The Myth Of Accessible Sustainability,
2025
University of San Diego
The Loop That Eats Itself: Fast Fashion And The Myth Of Accessible Sustainability, Christie Westby
Sustainable Supply Chain Management
This chapter examines fast fashion as a self-reinforcing system driven by speed, consumption psychology, and misaligned incentives, arguing that true sustainability requires slowing supply chains and redesigning governance rather than simply buying “better” products.
How Native Landscaping And Irrigation Can Conserve Water In Mediterranean Climates,
2025
University of San Diego
How Native Landscaping And Irrigation Can Conserve Water In Mediterranean Climates, Samuel Carlson
Sustainable Supply Chain Management
This paper explores how using native plants and proper irrigation can lead to sustainable water management in Mediterranean climates, and reinterprets water scarcity as a supply chain issue. Touching on growing populations, climate change, and water pollution, it examines international case studies from Chile, Egypt, and Spain to compare domestic examples at multiple California universities.
Sustainability In Global Shrimp Supply Chains,
2025
University of San Diego
Sustainability In Global Shrimp Supply Chains, Michael Behr
Sustainable Supply Chain Management
This chapter explores sustainability challenges within the global shrimp supply chain, comparing the environmental impacts of wild-caught shrimp trawling and shrimp aquaculture. While trawling has historically met global demand, its high levels of bycatch and damage to marine ecosystems make it increasingly incompatible with modern environmental standards. In response, aquaculture now supplies more than half of global shrimp production and is becoming a preferred sourcing option for major buyers.
From a supply-chain perspective, the chapter examines how trade dependence, regulatory pressure, and ESG commitments are shifting procurement strategies toward farmed shrimp. Using examples from large retailers, it shows how buyer-driven …
Paper Straws At Usd,
2025
University of San Diego
Paper Straws At Usd, Rodrigo J. Mor Gimeno
Sustainable Supply Chain Management
This learning journal reflects my experience throughout the semester learning about sustainability, climate change, and supply chains. Through class discussions, documentaries, and assignments, I explored topics such as carbon footprint, circular economy, ethics, and life cycle analysis. The paper on plastic straws and the group life cycle project helped me understand how everyday products have environmental, social, and economic impacts, and how consumer choices and global systems are strongly connected.
Sustaining People And Planet: A Triple Bottom Line Analysis Of The University Of San Diego’S Initiative To Empower The Community And Climate Through Food Waste Reduction,
2025
University of San Diego
Sustaining People And Planet: A Triple Bottom Line Analysis Of The University Of San Diego’S Initiative To Empower The Community And Climate Through Food Waste Reduction, Iris L. Dao
Sustainable Supply Chain Management
Every year, 17% of the world’s food supply is wasted by consumers, contributing to 8-10% of global greenhouse gas emissions. When food is unconsumed and disposed of, food waste rots in landfills and open dumps, which is one of the largest contributing factors to the planet’s drastic climate change. As a result, crop yield, growth, and nutrition are negatively impacted, disrupting the food supply chain and food security, while 3.1 billion people cannot afford a healthy diet. College and university campuses are one of the most concentrated generators of food waste due to large-scale food preparation and buffet-style services. As …
Simulating Sustainability: How Resorts Can Balance Freshness And Waste In Produce Supply Chains,
2025
University of San Diego
Simulating Sustainability: How Resorts Can Balance Freshness And Waste In Produce Supply Chains, Isabella M. Camberos
Sustainable Supply Chain Management
Resorts face increasing pressure to reduce food waste while maintaining high levels of service quality and produce freshness. This study examines how discrete-event simulation can be used as a decision tool to analyze and improve produce supply chains in the hospitality industry. A simulation model was developed in Simio to compare local and global produce sourcing strategies under identical demand, storage capacity, and spoilage conditions. The model captures key system characteristics, including batch-based deliveries, cold storage constraints, perishability, and probabilistic guest waste. Results indicate that while both sourcing strategies exhibit efficient flow and minimal congestion, global sourcing generates significantly higher …
The Impact Of Supply Chain Structure Diversification On High-Quality Development: A Moderating Perspective Of Digital Supply Chains,
2025
Ocean University of China
The Impact Of Supply Chain Structure Diversification On High-Quality Development: A Moderating Perspective Of Digital Supply Chains, Fei Song, Mark Wu, Ruizhi Liu
Business Faculty Publications
This study examines how supply chain structure diversification drives high-quality enterprise development in the digital economy. Using panel data from Chinese listed non-financial firms (2009–2023), we find that diversification of both suppliers and customers significantly improves firms’ total factor productivity (TFP), and the results remain robust after controlling for endogeneity. Mechanism analyses show that diversification enhances innovation capability, sustainability performance, and risk resilience, while digital supply chains strengthen these effects by improving information flow and coordination. Heterogeneity tests reveal that the impact is greater for firms with higher operational efficiency, cultural synergy, and information transparency. Overall, the findings highlight that …
Designing Payment Models For The Poor,
2025
Singapore Management University
Designing Payment Models For The Poor, Bhavani Shanker Uppari, Sasa Zorc
Research Collection Lee Kong Chian School Of Business
Millions of people in poverty lack access to basic services such as energy, clean water, and cooking gas. Private firms are increasingly delivering these services—for example, by offering solar home systems or clean cooking packages with remote lockout capabilities—through pay-as-you-go (PAYGo) contracts that give consumers flexibility over payment timing and amount to match their erratic cash flows. Because firms cannot observe consumer liquidity, however, consumers may misuse this flexibility and prioritize other needs over repayment. We study how to design contracts that preserve flexibility while creating incentives for timely repayment using an optimal contracting approach. The optimal contract summarizes each …
Helping Craft Beer Hunters Make Their Next Great Beer Discovery,
2025
Coastal Carolina University
Helping Craft Beer Hunters Make Their Next Great Beer Discovery, Mark Mitchell, Sheila Mitchell
Atlantic Marketing Journal
The number of craft beer producers and consumers in the United States has increased dramatically over the last ten years. This manuscript provides an overview of the craft beer marketplace in the United States with a focus on the craft brewers and retailers as well as the consumers who favor craft beers. Craft beer enthusiasts are a “consumption community” or, a group of consumers who share a deep involvement with the craft beer category. This study presents a list of common business practices designed to appeal to this unique consumer group.
Navigating The Open-Loops: Actor Dynamics And Bottlenecks In The Transition Towards Circular Household Waste Supply Chains,
2025
Izmir University of Economics
Navigating The Open-Loops: Actor Dynamics And Bottlenecks In The Transition Towards Circular Household Waste Supply Chains, Burcin Ozdamar, Aysu Göçer
Markets, Globalization & Development Review
Household waste supply chains (HWSCs) in developing countries often suffer from fragmented actor structures, weak coordination, and informal practices that limit their overall performance and circularity potential. Existing studies tend to focus on isolated aspects such as waste types, technologies, or individual actors, without systematically examining the broader network and interdependencies shaping HWSC outcomes. Addressing this gap, this study investigates the key components (e.g. actors and waste processes) and bottleneck points that hinder the structure and functioning of current HWSCs to transform into circular systems. Drawing on industrial network theory, the research analyzes how actor relationships and system configurations influence …
The Mediating Role Of Supply Chain Disruption Between Supply Chain Resilience Practice And Competitive Advantage Of Manufacturing Companies,
2025
Ambo University, Ambo, Ethiopia
The Mediating Role Of Supply Chain Disruption Between Supply Chain Resilience Practice And Competitive Advantage Of Manufacturing Companies, Solomon Amsalu Gesese, Rajwinder Singh
International Journal of Applied Management and Technology
The global expansion of supply chain (SC) networks improves the overall performance of the SC and increases an organization’s susceptibility to disruptions within the chain. This study examines the mediating role of supply chain disruption (SCD) between supply chain resilience practice (SCRP) and competitive advantage (CA) of manufacturing companies in Ethiopia. We employed descriptive and explanatory research designs and analyzed the data collected from 347 participants using SEM methods. The findings show that SCRP significantly affects SCD and CA. Moreover, SCRP significantly influences CA, mediated by SCD. Building and maintaining SC resilience reduces disruptions and enhances competitiveness in the ever-changing …
