Innovation in the manufacturing industry is viewed as crucial due to its substantial effects on performance. This view has led researchers to evaluate the importance of different types of innovation within manufacturing companies. The influence of marketing innovation on product innovation and overall innovative performance is examined in the present study. The study also aims to explore the influence of product innovation on innovative performance and to analyze the mediating role of product innovation in the relationship between marketing innovation and innovative performance. Questionnaires were distributed to 384 managers from Palestinian manufacturing firms through convenience sampling. Structural equation modelling was employed as the data analysis tool. According to the study's findings, marketing innovation directly and positively impacts both product innovation and innovative performance, while product innovation positively influences innovative performance. Additionally, product innovation partially mediates the relationship between marketing innovation and innovative performance. This study is different from previous research as it focuses on the interrelationships between various dimensions of firms' innovation and performance. It adds to the literature on manufacturing performance by further validating the scales of innovation and performance. This approach could offer new insights into existing models of innovation and performance, crucial for success, by examining the interrelationships among organizational innovation dimensions, specifically marketing innovation, product innovation, and innovative performance, within the Palestinian manufacturing sector, which operates in a developing country facing conflict.

With the rapid advancement of blockchain technology, SMEs face an opportunity to leverage decentralized ledger systems to address longstanding challenges related to financial transparency. This study aims to assess the implications of blockchain adoption for SMEs operating in the Jordanian context, focusing on its potential to improve accountability, trust, and efficiency in financial operations. Drawing on quantitative research methods, this paper examines the current state of financial transparency using a structural equation modeling approach of 215 surveys. The findings indicated that there is a positive impact of block-chain technology on enhancing financial transparency. The findings of this research contribute to both academic understanding and practical implications for policymakers, regulators, and SMEs in Jordan seeking to enhance financial transparency through blockchain technology. By shedding light on the positive impact of blockchain on financial transparency in the Jordanian SME sector, this paper aims to inform strategic decision-making and stimulate further research in this emerging field. Ultimately, it underscores the transformative potential of block-chain technology in promoting accountability, trust, and eco-nomic development among SMEs in Jordan and beyond.

The study aimed to discover the effect of the main characteristics of accounting information (AI) in achieving sustainable development (SD) in Al-Kharj Governorate by studying the characteristics of (AI) represented in relevance and reliability with independent variables and studying the dimensions of sustainable development (economic, social and environmental). The theoretical and applied study will use the descriptive and analytical approach. Data were collected through a questionnaire distributed to the study sample represented by business organizations in Al-Kharj Governorate. The data is analyzed using structural equation modeling with partial least squares. The expected results of the study are: The relevance of (AI) positively affects the economic dimension of (SD) in Al-Kharj Governorate, the relevance of (AI) positively affects the social dimension of (SD) in Al-Kharj Governorate, the relevance of (AI) positively affects the environmental dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) positively affects the economic dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) no effects on the social dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) no affects the environmental dimension of (SD) in Al-Kharj Governorate.

Saudi Arabia's Vision 2030 seeks to transition towards a cashless society and increase non-cash transactions to 70% by 2025. The COVID-19 pandemic has further accelerated cashless activities in Saudi Arabia, with e-payments increasing by 75% in the past year. This study explores consumer behavior towards using e-wallets in the post-COVID-19 era by employing the extended Technology Acceptance Model (TAM). The results of an online survey conducted among 303 Saudi citizens were analyzed using SPSS. This study examines the correlation coefficients between the variables and conducts an ANOVA to determine the influence of all variables on consumer behavior towards e-wallets in Saudi Arabia post-COVID-19. The findings indicate that consumer behavior is positively influenced by perceived usefulness, perceived ease of use, lifestyle compatibility, and traceability, whereas cost does not significantly impact the use of e-wallets. Additionally, the results show that approximately 28.1% of the respondents used e-wallet services due to the pandemic. This study adds to the literature by expanding on previous work on the topic and providing detailed insights into the factors of e-wallet acceptability in Saudi Arabia.

The Multiple Traveling Salesman Problem (MTSP) was able to model and solve various theoretical and real-life applications. This problem is one of the many difficult issues that have no perfect solution yet. In this paper, on the one hand genetic algorithms with different combinations of operators and simulated annealing were used to solve the MTSP. On the other hand, the genetic algorithm with the combination of operators that gave the best solutions of the MTSP was hybridized with a Simulated Annealing algorithm. The simulation results showed that the hybrid algorithm significantly outperforms most of the comparable methods in obtaining the best-fitness solutions compared to the other methods in most of the test cases. In addition, by scaling the fitness function according to the amplitude of tours, it was obvious that the non-dominated front obtained by the hybrid algorithm was better than the non-dominated front obtained by the other algorithms.

Additive manufacturing by direct metal fabrication represents one of the fastest-growing areas in material science and manufacturing. Modern manufacturing demands that parts be engineered to have high strength, be lightweight with complex geometrical details, and be suitable for operation upon completion. A very good example of such engineering-manufacturing involves the design and manufacturing of turbine blades for energy efficiency. On the other hand, topology-optimized lattice structures have huge potential and flexibility available to designers operating in the area of designing lightweight structures and high-strength ones at the same time, in contrast to solid form structures. The key issues involved in the research include designing graded density structures made from different lattice architectures for dense materials by characterization of the thermo-mechanical properties for a number of lattice settings in Gyroid, Diamond, Schwarz, Lidinoid, Split P, and Neovius lattices for varied parameters. This paper questions how appropriately the design structure functions in high-speed-rotating elements, such as turbine blades. The current research work will be aimed at the design, finite element analysis for simulation, and manufacturing through additive manufacturing of the turbine blades, considering several designs and lattice structures that satisfy the requirements of lightweight construction and high strength. A detailed preliminary design study has already been performed with the aim of justifying the idea presented in this paper and to create an initially validated basis. It therefore presents findings from the design of different lattice structures, supported by simulations that explain the potential, extent, and limitations of the proposed paper with regard to its general scope.

This paper aims to explore the influence of digital supply chain flexibility in five-star Hotels on smart quality systems together with its mediating effect through sustainable procurement practices within KSA. The methodology used is quantitative, based on data collected from a sample of five-star Hotels in KSA. Based on the above findings, this study argues about an integral part of DSCF (Digital Supply Chain Flexibility), SP and SQS for adopting theoretical framework. In this study, partial least squares-structural equation modelling (PLS-SEM) was used to validate the hypotheses. Digital supply chain flexibility has a significant positive relationship with sustainable procurement practices and smart quality systems in five-star Hotels. This means that actions such as fostering sustainable procurement practices could act on the ability of digital supply chain flexibility to boost smart quality systems, which play a role in enhancing operational efficiency and service quality. This paper contributes to the examination of various strategies for digital supply chains with sustainable procurement practices and creative quality systems within the hospitality sector; particularly focusing on KSA. Although the research findings are constrained to five-star Hotels from KSA they offer important directions for future research in different hospitality settings. These results provide practical information for hotels managers and policymakers on how digital supply chain flexibility, and sustainable procurement practices combined would contribute to the high-quality service provision as well as operational resilience of five-star Hotels. While these lessons have been drawn from the KSA market, they are also relevant to other hospitality markets with hospitality markets worldwide. This is the first study to examine Mediating Role of Sustainable Procurement and Digital Supply Chain Flexibility Impact on Smart Quality Systems Study in Five-Star Hospitals in KSA.

The study sought to determine the direct impact of accounting system quality (IQ, SQ, and SEQ) on AIS in large Yemeni industrial enterprises as well as the moderating effect of the US on the relationship of IQ, SQ, and SEQ with AIS in large Yemeni industrial companies. A survey instrument was developed to gather data from 287 employees of large industrial companies in Yemen. The structural equation model analysis was used to analyze data collected. The results revealed that SQ and SEQ affect AIS, while IQ does not affect AIS. Importantly, the US does not moderate the effect of IQ, SQ, and SEQ on AIS.

This research aims to analyze the importance of Islamic Moderation (IM), which is the most prominent factor in the tourism attractiveness of the Kingdom of Saudi Arabia. This has made it an integrated and sustainable tourism destination throughout the year. The study applies a quantitative survey method and selects a probability sample of 470 questionnaires to collect data in the Jeddah region of the Kingdom of Saudi Arabia, using a probability sampling method. After employing purposive sampling to select the participants, a structural equation model (SEM) is employed to analyze the data. The proposed theoretical framework is utilized to examine the mediating role of Islamic Destination Image (IDI), in the correlation between Islamic Moderation (IM) and Destination Attractiveness (DA). Upon revisiting previous research, the study discovers several studies that concentrate on the concepts, mechanisms, and characteristics of moderation, the significance of disseminating moderate thought, addressing extremist thought, and its impact on the economy and international and regional relations. An examination of the total effect yields the conclusion that Islamic Moderation (IM) has a positive impact on Destination Attractiveness (DA); this effect is both positive and strong, both directly and indirectly. The Islamic Moderation (IM) has a significant, positive, and significant impact on the Islamic Destination Image (IDI).

In supply chain management, the employed forecasting algorithm plays a very vital and crucial role in how a particular business performs well in the market. This study proposes a time series based forecasting model to help in designing an effective make-to-stock supply chain mechanism for tackling the large number of suppliers (suppliers diversion) and products (items diversion). The proposed technique extends the traditional ARIMA model to ARIMA Double Layering Technique (DLT) where the algorithm is implemented in two layers: first one is to obtain the number of orders level, and the other layer is implemented at the quantity level. The systematic implementation procedure of our approach is illustrated through a real case study. The accuracy evaluation and consistency of the results show that ARIMA -DLT provides superior forecasting when compared with ML-based models which provides insightful managerial views to other similar forecasting problems.