Digital Commons Network^™

The Price Of Expectation: How Luxury Consumers React To Quality Crises, Jeong Ah Yoo, Daye Hong, Yoon Hi Sung

Asia Marketing Journal

This study investigated the mechanisms underlying consumer responses to quality crises in luxury brands and examined how these responses differ depending on consumers' prior luxury brand purchase experience. The findings indicated that stronger price-quality inferences led to elevated product quality expectations. Further, when consumers encountered information regarding quality controversies, their heightened expectations produced greater perceived discrepancies, which subsequently had a negative impact on brand attitudes. Additionally, this study found that the negative impacts of perceived discrepancies on brand attitudes, purchase intentions for other products of the brand, and forgiveness intentions were more pronounced among luxury than among non-luxury consumers. Finally, …

Uncovering App Activity Patterns Behind E-Commerce App Usage: An Explainable Ai Framework, Myounggu Lee, Hye-Jin Kim

Asia Marketing Journal

In today's competitive mobile ecosystem, understanding how general app activity influences e-commerce app usage is crucial for marketers. This study introduces an explainable AI (XAI) framework using SHapley Additive exPlanations (SHAP) to identify non-e-commerce apps associated with e-commerce app usage. Drawing on mobile app launch data from 1,000 Android users in South Korea, we train a machine learning model to predict usage and apply SHAP to quantify the marginal contribution of each app. Results show that apps such as YouTube, Naver, and KakaoTalk are strongly linked to e-commerce activity at the user level. By visualizing user–app associations and clustering users …

Can Ai-Generated Ads With Future Predictions Drive Higher Donations Than Human-Created Ads?, Chaewon Song, Sujin Song

Asia Marketing Journal

The use of AI in generating ads offers benefits for NPOs, such as enhanced cost efficiency and personalized content. However, consumers often exhibit algorithm aversion when AI performs subjective tasks, like ad creation. According to mind perception theory, AI is seen as high in agency but low in experience. Given this, we hypothesized that including future predictions in AI-generated ads would mitigate this aversion. Across four studies, we found that AI-generated donation ads were generally perceived as less credible and elicited lower donation intentions than human-created ones. Crucially, when future predictions were included, the credibility and donation gap between AI …

From Emotions To Impulse: A Serial Mediation Approach In Tiktok Live Commerce, Amrul Asraf Mohd-Any, Moniruzzaman Sarker, Shaoxuan Lu

Asia Marketing Journal

Based on social exchange theory, this study investigates how interactions between influencers and followers during live streaming impact impulse buying behaviour. It explores how perceived influencer traits, namely authenticity, expertise, attractiveness, and homophily, influence trust, emotional attachment, and para-social interaction, which in turn drive impulsive purchases. Using PLS-SEM technique, a survey of 303 Chinese TikTok users reveals that emotional factors, particularly para-social interaction and attachment, have a stronger effect on impulse buying than trust. Authenticity and homophily emerge as essential in fostering emotional engagement, emphasising the importance of relatability over authority. The findings suggest that successful influencer marketing in live …

Organizational Psychology Theories In Graduate Medical Education: A Narrative Review, Mohamad S. Saad, Naim El-Aswad, Zeina Ghossoub, Relly Nadler, Serena Wasilewski

HCA Healthcare Journal of Medicine

Physicians and educators tend to be more versed in recognizing disease patterns and medical problems than in identifying malfunctioning patterns in the psychological aspects of their mentees and work environments. Just as hypertension and diabetes are the common soil for many acute medical problems, agency problems and organizational silos can lead to many acute managerial problems in graduate medical education (GME) settings.

Data show that most workers are lonely at work, which leads to negative emotions and undermines performance. Organizational problems seem to stem from an individual’s inability to align one’s motivation with the organization’s shared value. This can cause …

On- And Off-Field Impacts Of Foreign Players On Peruvian Liga 1 Football Teams, Juan Victor Aranibar, Claudio Rocha

Global Sport Business Journal

Despite the growing globalisation of football, little research has examined how foreign players create competitive advantage in non-traditional leagues. Using the Resource-Based View (RBV), this study explores the on- and off-field impact of foreign players in Peruvian Liga 1 clubs. Semi-structured interviews with 12 sporting directors, commercial managers, scouts, and coaches were analysed thematically, revealing five themes: physical characteristics, leadership and mental strength, cultural barriers, competitive salaries, and commercial blindness. Findings suggest that although foreign players provide valuable physical and psychological attributes, these are rarely sufficient to create sustained competitive advantage. More notably, clubs fail to capitalize on foreign players' …

Optimize Optical Properties Of Cdte Solar Cell For Pv Applications, Mabrouk Hassan Arhoma

BAU Journal - Science and Technology

In order to to develop thin film heterojunction solar cells, CdTe is one of the most promising absorber materials cells. Electrodeposition CdTe materials solar cell are being focused by Several key researchers. This is due to its direct energy band gap and its high absorption coefficient and the best efficiency obtained for a small-area. In this work CdTe films were electrochemically deposited from aqueous solutions. Different preparative parameters such as growth voltage and heat treatment conditions were optimized. The CdTe layers were deposited at 655, 665, 675, 685 and 695 mV vs SCE. Material characterization were carried out using optical …

Analisis Implementasi Clinical Pathway Terhadap Length Of Stay (Los) Dan Biaya Perawatan Pasien Anak Dengan Demam Berdarah Dengue (Dbd) Di Rsi Nu Demak, Akhmad Safi’I, Muhammad Zulfikar Asumta, Abdul Aziz

Jurnal Ekonomi Kesehatan Indonesia

Clinical pathway (CP) is a quality and cost control instrument in hospitals designed to ensure service standardization, efficiency of Length of Stay (LOS), and control of healthcare costs. Dengue Haemorrhagic Fever (DHF) in children is an infectious disease that often requires hospitalization, with considerable variation in LOS and treatment costs. This study aimed to assess the effectiveness of CP implementation on LOS and cost of care among pediatric DHF patients at Rumah Sakit Islam Nahdlatul Ulama (RSI NU) Demak. This research applied a quantitative approach using a retrospective descriptive-analytic design. Data were obtained from medical records of 34 pediatric DHF …

Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement, Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study examines how GRI adoption, green accounting, and green audit improve ESG reporting quality in Indonesian companies, while considering environmental unconsciousness as a cognitive moderator. Methods: A quantitative cross-sectional survey was conducted with 151 respondents from 37 companies that had adopted sustainability or ESG reporting practices. Data were analysed using Partial Least Squares Structural Equation Modelling with SmartPLS 4. Findings: GRI adoption, green accounting, and green audit have positive and significant effects on ESG reporting quality. Environmental unconsciousness also significantly moderates these relationships, showing that stronger environmental awareness helps companies translate internal sustainability mechanisms into credible …

Competitividad Empresarial. Factores Y Variables Para Su Gestión En El Sector Turístico., Wilson Ricardo Pinillos Castillo, Odair Triana Calderón, Benjamín Andrés Manjarrés Zárate, Milena Santiago Escobar, Diego Hernán Valbuena Montoya

Ciencias Administrativas, Económicas y Contables

Competitividad empresarial. Factores y variables para su gestión en el sector turístico es un texto derivado de la investigación Análisis de los factores que inciden en la competitividad de las Mipymes del sector turístico de la provincia del Gualivá. En el libro se hace una descripción del mercado del turismo —abarcando la actividad económica y una recopilación del sector en Colombia—, en referencia a los factores que intervienen en la competitividad empresarial. Se plantea cómo funciona la gestión empresarial, cómo las organizaciones y las herramientas se utilizan en pro de la competitividad, se da a conocer la gestión del servicio …

From Metrics To Impact: Exploring Social Dimension Impact Within Employee Lens In Banking Sector, Meiwinda Mariana Sianturi, Marko S. Hermawan

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study explores the integration of the social dimension of Environmental, Social, and Governance (ESG) principles within the banking sector, using the GRI 400 standards as a guiding framework. Method: Drawing on qualitative data from 18 employees at different levels ranging from outsourcing staff to Group Head level at one of Indonesian private bank. Findings: The findings reveal a clear gap between formal ESG metrics and employees’ real-life experiences. Employee awareness and perceptions differ notably by position, with higher level employees often showing greater responsiveness and a stronger intention to integrate sustainability into their daily work. Conversely, outsourced and …

Regulatory Immunity As A Driver Of Strategic Superiority: Evidence From Team Mart Supervisors In Erbil, Iraq, Rana Nisan Yousuf, Asreen Ramzi Hasan, Mariwan Gharib Muhammad, Kosret M. Ebabekir

Journal of Economics and Administrative Sciences

This study aims to investigate the role of regulatory immunity in enhancing strategic superiority from the perspective of supervisors working at the Team Mart Chain in Erbil, Iraq. Understand the notion of regulatory immunity by demonstrating the relationship and influence of the independent variable and its dimensions (organizational learning, memory, and DNA) in strategic superiority. To address the research problem, the following question was examined: to what extent does regulatory immunity contribute to strengthening strategic superiority? However, to acquire empirical data, the researchers created their own survey questionnaire. Empirical data were evaluated using a variety of statistical methods to test …

Impact Of The Sustainability Indicators On Agricultural Output In Iraq For The Period (1990–2024), Noor S. Mohammed, Basim H. Al-Badri

Journal of Economics and Administrative Sciences

This study uses an econometric approach to examine how sustainability indicators affect agricultural output in Iraq. Water sustainability, food security sustainability, the agricultural labor force, and virtual water imports are independent variables, and agricultural output is the dependent variable. The analysis uses annual data from 1990 to 2024. The Autoregressive Distributed Lag (ARDL) model is applied to analyze both short- and long-run relationships. Specifically, the results confirm the existence of a long-run equilibrium relationship between sustainability indicators and agricultural output. In the long run, water sustainability positively affects agricultural output, indicating a direct, expected relationship. Furthermore, food security sustainability has …

Nonparametric Control Charts Estimation Using Hybrid Cyber-Intelligence Algorithms For Stock Market Monitoring, Mariam Jumaah Mousa, Munaf Yousif Hmood

Journal of Economics and Administrative Sciences

This paper introduces a novel nonparametric hybrid cyber-intelligence-based statistical process control and anomaly detection framework in time series data. It is developed to overcome the shortcomings of the classical control schemes in dealing with complex, abnormal, and noisy input data, especially when it is autocorrelated. The proposed methodology combines three technical pillars: First, it utilizes a bidirectional long-short-term memory architecture (Bi-LSTM) to capture long-term time dependency and learn nonlinear patterns, leaving only true deviations as residuals that remove trends and noises from the market. Second, it adopts the Golden Eagle Optimizer (GEO) algorithm for optimal parameter selection. This intelligent algorithm …

Effect Of Earnings Ratio And Capital Structure On Share Price: The Moderating Role Of Free Cash Flow In The Industrial Sector, Shakhawan Saeed Sangawi, Chnar Abdullah Rashid, Kaiwan Hasan Salih

Journal of Economics and Administrative Sciences

The objective of this paper is to investigate the effect of the earnings ratio and capital structure on share price, with special focus on the moderating role of free cash flow (FCF) in the manufacturing sector listed on the Iraqi Stock Exchange (ISX) for the period 2016 to 2023. Using a quantitative research method, the study draws data from audited financial statements, including the income statement, balance sheet, and cash flow statement, and analyzes 10 manufacturing companies over eight years. The analysis employs a regression model, descriptive statistics, correlation analysis, ANOVA, and tests of cross-sectional dependence and non-stationarity to ensure …

The Impact Of Technological Empowerment On The Strategic Readiness Of Private Universities: The Mediating Role Of Digital Transformation, Rami Fouad Ahmed Al-Sheikhli, Mustafa Mahmoud Al-Somaidaee

Journal of Economics and Administrative Sciences

In the context of the Fourth Industrial Revolution, technological empowerment has become a strategic and existential necessity for organizations striving for growth and continued competitiveness, particularly private universities, which face significant challenges in comprehensive digital transformation. Literature reveals the absence of an integrated model linking the three research variables (technological empowerment, strategic readiness, and digital transformation). This paper aimed to examine the mediating role of digital transformation in the impact of technological empowerment on strategic readiness in Iraqi private universities. The study has employed a descriptive analytical approach, utilizing a questionnaire as the primary data collection tool. The questionnaire was …

The Impact Of Strategic Intelligence On Organizational Conflict Management Patterns: An Analytical Study At The University Of Mosul, Shuaib Ahmed Aziz Al-Mawla, Kalthoom Hameed Ramadan Al-Hilali

Journal of Economics and Administrative Sciences

This paper aims to analyze the relationship and influence between strategic intelligence and its dimensions (foresight, systems thinking, future vision, and motivation) and organizational conflict management (Avoidance, Collaboration, Settlement, Competition, and Waiver) at the University of Mosul. The research problem arose from variation in organizational conflict management across the university's colleges and the scarcity of studies examining the relationship between these two variables. The study adopted a descriptive-analytical approach, using a questionnaire as the primary data collection tool. The research population comprised administrative and academic leaders from several colleges within the University of Mosul. One hundred and forty questionnaires were …

Pengaruh Environmental Score Terhadap Kinerja Keuangan Bank Di Enam Negara Asean Pada Tahun 2020-2023, Nadira Meuthia Jefri, Mona Ridho Sidjabat

Jurnal Manajemen dan Usahawan Indonesia

This study aims to examine the effect the financial performance of banks in six ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, the Philippines, and Vietnam) during the period 2020–2023. The Environmental Score measures a company's environmental performance through three main sub-pillars: Emissions, Resource Use, and Innovation. Panel data from 31 banks were analysed using panel regression with robust standard errors, and endogeneity was tested using Two-Stage Least Squares (2SLS). The results show that the Environmental Score has a positive and significant effect on ROA, ROE, Tobin’s Q, and Market Capitalization, but no significant effect on NIM. The Resource Use Score sub-pillar …

Analisis Pengaruh Artificial Intelligence Terhadap Efisiensi Pengambilan Keputusan Dan Implikasinya Pada Manajemen Sumber Daya Manusia Di Indonesia: Studi Literatur Sistematis, Andi Wulan, Agung Wirabrata, Dwija Ardya Pradipta

Jurnal Manajemen dan Usahawan Indonesia

Artificial Intelligence (AI) is reshaping organizational decision-making and Human Resource Management (HRM), yet empirical insights remain fragmented. This study examines the effect of AI adoption on decision-making efficiency and its implications for HRM through a Systematic Literature Review (SLR) guided by PRISMA 2020. The dataset exclusively comprises scholarly articles uploaded by the researcher. The identification stage yielded 87 records, reduced to 72 after duplicate removal; screening produced 34 articles for full-text assessment, and 15 studies met the inclusion criteria. These 15 articles were analyzed using thematic synthesis to map recurring patterns and conceptual linkages. The findings indicate that AI significantly …

Analisis Kesesuaian Prinsip Syariah Pada Mekanisme Buy Now, Pay Later (Shopee Paylater), Berliana Rizkia

Jurnal Manajemen dan Usahawan Indonesia

The development of financial technology in Indonesia has brought various innovations in payment systems, one of which is the Buy Now, Pay Later (BNPL ) service offered by Shopee through the Shopee PayLater feature. This service allows consumers to purchase goods online with deferred payment. However, this mechanism raises questions about its compatibility with sharia principles, considering Indonesia has the world's largest Muslim population. This research aims to analyze the Shopee PayLater mechanism and assess its compliance with Islamic economic principles, particularly regarding the prohibition of riba , gharar, and maysir. The method used is qualitative research with a descriptive-analytical …

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 …

Hybrid Working Untuk Ibu Bekerja: Perspektif Self Determination Theory, Paulina Sri Trifina Hariyati, Nayunda Andhika Sari

Jurnal Manajemen dan Usahawan Indonesia

The phenomenon of hybrid working, which combines working from home and from the office, offers flexibility that has the potential to enhance work-life balance for employees. This is believed to be particularly significant for working mothers who carry high domestic responsibilities, providing them with the space to manage their time between work and family. Utilizing the Self-Determination Theory framework, this study aims to understand the meanings and strategies employed by working mothers navigating hybrid work. This research adopts a qualitative approach through interviews with 13 working mothers at a life insurance company in Jakarta. The findings indicate that for working …

Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb

Jurnal Akuntansi dan Keuangan Indonesia

Background: Climate change and regulatory frameworks such as the European Union Emission Trading System (EU ETS) have increased pressure on firms to manage and disclose greenhouse gas (GHG) emissions. However, the financial and market consequences of GHG emissions and disclosure remain debated. Method: This study employs a quantitative causal-comparative design using secondary data from the Refinitiv database for 2015–2024. The sample consists of 2,315 European firms participating in the EU ETS. Regression analysis is conducted to examine the effects of GHG emissions and their disclosure on firm value, return on assets (ROA), and return on equity (ROE), with firm size …

Term Limit Effects In Indonesia: Local Government Revenue Vs. Spending, Hanik Susilawati Muamarah

Jurnal Akuntansi dan Keuangan Indonesia

Background: The term limit of local leaders creates a puzzle between the "lame-duck effect" (declining performance) and the "competence effect" (improved performance). This study contextualizes this dilemma within the Indonesian context, which has strong incentives for non-re-election, such as the formation of political dynasties. We investigate this puzzle by examining the relationship between term-limited leaders and two distinct fiscal policy areas: regulation-bound tax revenue and discretionary capital expenditure. Methods: A fixed-effects model was employed to analyze panel data from 438 regencies and municipalities from 2017 to 2023. Findings: In the high-discretion area of spending, term-limited leaders increase capital expenditure, supporting …

Does Sustainability Report Assurance Matter? Symbolic Versus Substantive Esg Greenwashing, Badingatus Solikhah

Jurnal Akuntansi dan Keuangan Indonesia

Background: Greenwashing reduces the credibility of ESG disclosure by creating a gap between reported information and actual performance. Taiwan offers a relevant context because ESG disclosure is partially mandatory, while sustainability assurance is voluntary. This study investigates how sustainability assurance and institutional pressure influence greenwashing and whether governance quality strengthens these relationships. Method: This study uses panel data of non-financial firms listed on the TWSE and OTC markets from 2017 to 2023. Greenwashing is measured using standardized ESG ratings and ESG controversies, and a peer-relative measure based on Bloomberg and TEJ database is added for robustness. Findings: The results show …

Behavioral Problems Among Adolescents With Intellectual Disability: Teachers’ Experiences In Intellectual Education Programs, Sohil Alqazlan, Talal Al-Huwaimani, Saad Al-Jaris, Hazim Alhqbani

University of Tabuk Journal for Humanities and Social Sciences

The study aimed to explore the experiences of intellectual education teachers with behavioural problems among adolescent students with intellectual disabilities within intellectual education programmes. The study adopted a qualitative methodology by conducting interviews with a sample of intellectual education teachers in Riyadh city, analysing the data using thematic analysis following the framework proposed by Braun and Clarke. The results revealed that the most common behavioural problems were aggression, hyperactivity, lethargy, and bullying, with an observed increase in their occurrence in the middle of the school day. The findings also indicated that the teacher plays a pivotal role in the early …

From Tragedy To Liberation: The Tragic Mulatta And Abolition Democracy At The Intersection Of Race And Gender In The Quadroons And The Octoroon, Maram Mohammed Mahmoud Samman

University of Tabuk Journal for Humanities and Social Sciences

This essay explores the figure of the tragic mulatta in Lydia Maria Child’s The Quadroons and Dion Boucicault’s The Octoroon, analyzing how mixed-race female characters critique the racial and gender hierarchies of 19th-century America. Using an intersectional lens, it examines how race, gender, and class shape the identities and tragic fates of Xarifa and Zoe—women who were socially excluded from both Black and White communities. Drawing on W.E.B. Du Bois’s concept of double consciousness and the framework of Abolition Democracy, the essay argues that the tragic mulatta is not merely a narrative trope but a site of political tension and …

The Efficiency-Profitability Paradox: A Comparative Analysis Of Digital And Conventional Customer Acquisition In Islamic Banking, Andra Prayudha

Journal Of Middle East and Islamic Studies

This study investigates the strategic dilemma faced by banking institutions in allocating resources between digital and conventional customer acquisition channels. Using a unique panel dataset from 38 Islamic bank branches, we analyze the comparative effectiveness of digital (Online Onboarding) and conventional (Payroll and Branch Registration) strategies on branch-level financial performance. Our findings reveal a significant efficiency-profitability paradox: a digital-dominant strategic orientation is associated with superior operational efficiency but does not translate into higher profitability. Furthermore, our analysis uncovers a critical nuance in conventional strategies through the discovery of inconsistent mediation: the institutional Payroll channel, while directly boosting margins, simultaneously erodes …

The Questioning Of Special Items During Conference Calls: High Quality Or Highly Questionable?, Jiajia Fu, Yuan Ji, James Potepa

School of Accountancy Faculty Publications

Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items, as evidenced by asking for more information about them. We find evidence that managers' discussions of special items more often relate to predicted special items, whereas analysts have more questions about potentially opportunistic special items. Managers adopt a relatively more negative tone and use more words when answering questions about potentially opportunistic special …

Fashion Industry: Analysis Of Strategies And Roles Of Stakeholders To Realize Indonesia As The Center Of Global Halal Fashion, Hanna Abimafy Mawaddatunnisa, Nur Fatwa, Nurwahidin Nurwahidin

Journal Of Middle East and Islamic Studies

Indonesia, through the Halal Product Assurance Agency (BPJPH), has launched the Indonesia Global Halal Fashion (IGHF) initiative in collaboration with the textile industry and fashion designers during Indonesia Fashion Week 2024. This initiative aims to position Indonesia as a global hub for halal fashion—distinct from general Muslim fashion by incorporating halal principles throughout the entire production chain. Despite its vast potential, the development of halal fashion in Indonesia still faces challenges, particularly in capturing consumer preferences and defining comprehensive regulatory standards. This study adopts a qualitative approach, integrating SWOT analysis, STP (Segmentation, Targeting, Positioning), and the Quadruple Helix framework to …