This paper Exploration effect of digital taxation and digital accounting on customs efficiency and corporate sustainability at customs ports. Traditional tax and accounting procedures have undergone a radical transformation thanks to digital technology, which also provides more efficient methods that can have a big influence on customs operations. This article tries to clarify the interconnectivity between digital taxes, digital accounting, and the customs environment by a detailed analysis of customs-related factors such as compliance, efficiency, and sustainability. By automating compliance checks and streamlining tax-related activities, digital taxation is shown to considerably improve customs efficiency and efficiently comply with sustainability goals. Digital accounting simultaneously increases data accuracy and process efficiency, enhancing the sustainability of customs ports and significantly enhancing customs efficiency. The results of this study have significance for both customs agencies and businesses, offering the possibility of improving operational effectiveness, compliance observance, and sustainability practices. However, the necessity for continual research that concentrates on cutting-edge technology and legal frameworks is highlighted by several restrictions. By offering actual proof of the beneficial effects of digital technology on customs operations and sustainability, this study adds to the body of knowledge and lays the groundwork for further in-depth investigations.

Pentyl 2-(1H-indole-2-carboxamido)benzoate (5) is obtained in good yield as stable crystals by reaction of pentyl 2-amino benzoate (6) with indole-2-carbonyl chloride acid (7) in the presence of pyridine. The crystal structure of 5 confirms the presence of intramolecular hydrogen bonding (N-H…O) which produces a six-membered ring, and the molecules are linked together by intermolecular hydrogen forces (N-H…O).

In this digital age, fraudulent practices are among the most challenging that organizations must be aware of due to the increasing use of online transactions. This also applies to the banking sector whose business has become more complex with the recent developments in information and communication technology, which has changed the nature of bank fraud requiring advanced prevention measures. From this perspective, this paper aims to determine how cybersecurity affects fraud prevention for Jordanian commercial banks. A five-dimensional NIST cybersecurity framework was used. The research data was collected from 173 information technology managers in commercial banks listed on the Amman Stock Exchange. Structural equation modeling (SEM) was applied to investigate research hypotheses. The results of the research demonstrated the significant impact of cybersecurity in fraud prevention, especially detect function which had the largest impact among the dimensions of cybersecurity. Therefore, a set of recommendations were formulated for policymakers in Jordanian commercial banks, the most important of which is the adoption of multi-factor authentication (MFA) approaches for customer accounts, employee access, and biometric systems that add an additional layer of protection and make access to sensitive information to unauthorized individuals more difficult.

Promoting sustainability development in education is a global endeavor, aiming to foster the sharing of experiences and knowledge on sustainability development. To achieve that, educational institutions worldwide have increasingly embraced educational technology and integrated online learning components into their instructional methods. This research focuses on the pivotal role of students as influential catalysts for advancing sustainable development within higher education. Specifically, it investigates the extent of students' familiarity with sustainable development initiatives within higher education institutions in the UAE. To achieve this objective, the study introduces the Technology-Integration Framework for Education Sustainable Development (TIFESD), which serves as an evaluative tool for appraising students' awareness of technology-driven elements woven into the broader context of Education for Sustainable Development (ESD) within their respective universities. The research employs a quantitative methodology, encompassing the collection of 513 survey responses from students across nine universities in the UAE. This data analysis explores the potential relationship between the integration of technology and students' cognizance of factors that bolster sustainable development. The study's outcomes underscore students' profound awareness of a spectrum of technology-driven elements, including Green Campus initiatives, Smart Education strategies, Smart Campus facilities, and the influence of curriculum and course offerings—all of which collectively contribute to the advancement of sustainable development practices within higher education institutions.

The purpose of this study was to evaluate the impact of important entrepreneurship variables, notably self-concept, work motivation, and risk-taking, on organizational behavior and learning within the setting of Jordan Orange Telecommunication firm. Notably, the research was intended to look at how these factors affect organizational behavior and learning. To evaluate the hypotheses that were proposed in this research, a sample size of 294 people participated in the study, and their data were evaluated and debated. It was shown that an individual's perception of themselves as entrepreneurs, their level of drive at work, and their willingness to take risks all had an impact on developing organizational behavior and organization learning. It became clear that self-concept was the most important component, and that it included aspects such as self-confidence, self-perception, and self-definition. Closely following behind was the concept of work motivation, which included concepts such as self-motivation, extrinsic motivation, the setting of goals, and concentration. Risk-taking was the third key factor, and within this category were subcategories such as risk tolerance and risk perception, as well as expectations surrounding the consequences. The findings showed the possibility for improving organizational behavior and fostering innovation by assisting employees in comprehending the roles they play in their jobs, boosting job motivation, and encouraging a predilection for risk-taking. This can be accomplished by providing employees with training and development opportunities. The study adds fresh insights to a field that merits additional exploration, particularly considering the connection between workload, compensation, and the structural demands that are placed on organizations. The fact that the research concentrated on Jordan Orange Telecommunication company makes it both innovative and of major importance. This is because it can improve both the business's operations as well as the overall quality of the company's goods and services.

Recent technological advancements are endless and have had a profound influence on everyone in every part of life throughout the preceding decades. Artificial intelligence is one such invention that has the potential to change the world. Now, artificial intelligence is being used in almost all commercial operations. Hence, this research attempted to investigate the impact of artificial intelligence dimensions, including natural language processing, machine learning, expert systems, and computer vision on the financial decisions of pharmaceutical companies in Jordan. A cross-sectional approach was used through a comprehensive survey to collect research data from 148 accountants and financial managers in pharmaceutical companies listed on the Amman Stock Exchange with a response rate of 81.3%. The research hypotheses were examined using structural equation modeling of the collected quantitative data. The results indicated that the dimensions of artificial intelligence positively impact financial decisions. Accordingly, companies should spend on building strong artificial intelligence infrastructure and skills. Access to modern artificial intelligence technology, data analysis tools and cloud computing resources are also essential to rationalizing financial decision-making. Besides, Jordan's pharmaceutical sector can overcome these limitations and realize the full potential of artificial intelligence in financial decision-making by solving data privacy issues, encouraging ethical AI re-search, investing in artificial intelligence expertise, and enhancing collaboration.

Crises possess a remarkable propensity to serve as catalysts for change, particularly within the sphere of education. They catalyze change in several key dimensions, including Accelerated Adoption of Technology, Highlighting Inequalities, Global Collaboration, Adaptation of Assessment Methods, Engagement with Online Resources, and Reimagining Education. In essence, crises compelling educational institutions to reevaluate long-standing norms and embrace innovative solutions. They shine a spotlight on challenges that may have remained overlooked and stimulate the formulation of strategies aimed at cultivating a more robust, adaptable, and inclusive educational landscape. This study provides a comprehensive strengths, weaknesses, opportunities, and threats (SWOT) analysis of E-learning at The University of Jordan amid the COVID-19 pandemic, offering valuable insights for strategic planning during crises. Based on data collected from 379 undergraduate students in the year 2022, it reveals strengths in terms of convenience and flexibility but highlights weaknesses such as low bandwidth and unstable internet connections. Additionally, it recognizes the opportunity for E-learning effectiveness during lockdowns while identifying threats like unreliable power supply and inconsistent internet access. This analysis enriches our understanding of the educational landscape and equips decision-makers with essential insights to enhance E-learning resilience and effectiveness during challenging times.

Optimality and efficiency are two measures that can be used by the system designer to select or compare between different optimal layouts. At the same time, the system designer has three choices of part assignment to cells in accordance with his needs (minimum sum of voids and /or exceptions). Unfortunately, the impact of choosing the type of part assignment on optimality and/or efficiency is not taken into consideration in any previous studies. In this paper, a critical analysis of the impact of part assignment in cellular manufacturing systems is elaborated on three cases borrowed from the literature. In the first case study, different grouping efficiency measures were used on two different optimal distributions having the same number of cells. These measures give different conflict evaluations, for that the designer’s decision to choose the optimal solution depends on the optimality rather than the efficiency. For the second case, the analysis was performed using three types of part assignment on the same optimal system (same number of cells). The results showed that the designer’s decisions depend on the constraints on the shop floor, since there is a conflict between the efficiency and the optimality. For the third case, one type of part assignment was executed on one system with different number of cells and the designer takes his decision based on the efficiency.

The emergence of financial technology has resulted in the rapid expansion of digital financial services and products that are accessed and delivered through digital channels. However, such technology has also exposed changes in the financial behaviors of the millennial generation. Hence, this article analyzes how digital financial literacy impacts financial behavior in the Jordanian millennial generation. A survey method was performed with 627 individuals of millennial generations from several cities in Jordan. Structural equation modeling (SEM) was conducted to estimate the relationship between the research variables. The findings revealed that digital financial literacy with its dimensions, i.e., digital knowledge, digital experience, digital skills, and digital awareness had a positive impact on financial behavior. This article depicts the level of digital financial literacy among Jordan's millennial generation. Therefore, it suggested a set of recommendations revolving around developing and promoting financial education programs for Jordanian millennials in collaboration with educational institutions, government agencies, and financial institutions.

The recent progress of Financial Information System (FIS) has significantly affected businesses’ sustainable production process. Businesses generally employ FIS to automate their operational procedures and increase their corporate efficiencies through improvement in output quality and sustainability. The performance of FIS has been attributed to its key success criteria. Accordingly, this study examined antecedents of FIS intention to use among Small and Medium-Size Enterprises (SMEs) in Jordan at individual level, with specific focus on the acceptance and use of FIS among accounting department employees. Based on 436 respondents from Jordanian SMEs, results showed an impact of COVID-19 risk, trust, performance expectancy, and perceived severity on the intention to use FIS, whereas effort expectancy and perceived vulnerability showed no impact on the intention to use FIS among Jordanian SMEs.