Disruptive innovation has attracted much interest, discussion and argument in academia and industry since it was defined. Based on a review of the related research publications, this paper aims to clarify the concept of disruptive innovation on controversies, summarize ex-ante studies on project management for disruptive product innovation, and propose potential research areas of the disruptive product innovation. The ex-ante studies are classified into three aspects: timing and conditions of disruptive innovation, factors for the implementation of disruptive innovation, forecasting and implementation of disruptive innovation. After a review of the existing methods of disruptive innovation, the potential research of disruptive innovation is presented.

The tax revenue in West Java has not fully realized and developed in accordance with the planned target. In line with reality, the employee performance in the Directorate General of Taxation should greatly determine the amount of tax revenue in West Java. Their performance can be measured based on the terms of quality, namely in achieving predetermined standards. While in the terms of quantity and responsibility, it can be measured based on their achievement on completion targets and following existing work procedures. This research method was carried out descriptively and verified. Assessment of scores on research variables is used as a descriptive method, while Path Analysis method is used both to aim and determine causality between research variables and hypothesis test. The descriptive result showed that Discipline, Compensation, Competency, Motivation, Commitment and Performance are categorized as ‘good’, but nonoptimal in their achievements. Verificative results showed that there are partially and simultaneously positive and significant effects between Discipline, Compensation, and Competency towards Motivation, both directly and indirectly. The most dominant effect on competency. Also, there are positive and significant effects between motivation and commitment towards employee performance in the West Java Regional I Office of Directorate General of Taxation.

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.

In this paper, the severe plastic deformation method (SPD) known as constrained groove pressing (CGP) was applied to produce ultrafine-grained microstructure in IF steel sheets. In the CGP technique, samples are subjected to repetitive shear deformation under the plane strain deformation condition using the constrained grooved and flat dies. For assessment of microstructure and mechanical properties of the CGPed IF steel sheet, several testing such as: uniaxial tensile test, hardness measurements, scanning electron microscopy (SEM) and X-ray diffraction analysis have been utilized. Finally, it was observed that the grains are significantly refined after the 16-step pressing of the interstitial free (IF) steel sheets. The grains were reduced from 45µm to 243 nm after four passes.

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).

The operational and financial performance of the business organization is to be measured by its revenue, profit-earning capacity, and financial soundness to pay its debts. The profit of a business organization depends on the level of activities or revenue while the earning capacity defines and accelerates the absolute profit. Also, the financial soundness facilitates the resources and working capital to run the business activities to earn the profit. The operational efficiency enhances the profit margin while financial soundness increases the absolute profit by lifting the production level. The financial resources, operational efficiency, and revenue govern the profit of a business organization. The Indian automobile industry is the most prominent and contributing sector in the Indian economy. The study considers the relationship of revenue and profitability, financial resources to determine the relationship and mutual governance of revenue and profitability and revenue and financial resources. Financial ratios and statistical tools i.e. gross profitability and mean, coefficient of variation, rank correlation, and fixed base index applied to analyze the data of leading Indian automobile companies for the period 2011 to 2020. The study finds that the profitability and growth of the smaller leading Indian automobile companies are better than the higher revenue companies. Total resources or capital employed governs the revenue of the Indian automobile companies. The study recommends the study of cost composition of products of lower revenue leading Indian automobile companies.

Decision makers of various disciplines are facing challenges because of vast availability of options in the real world. Even though each and every decision made by a decision maker is being done with a great knowledge and conscience, the decision maker needs suitable support to choose the most favorable option to acquire great results in an agile environment. Supplier selection is imperative for an efficient supply chain management. Many industries are in need of effective decision making tools which aids them in valuable supplier selection. This paper proposes a model using Multi Criteria Decision Making (MCDM) tools viz., Grey Relational Analysis (GRA), Analytical Hierarchy Process (AHP) and Technique for Order Performance by Similarity to Ideal Solution (TOPSIS). GRA is used to shortlist the criteria from the available options, while AHP is used to assign weights to the criteria. The final supplier in the selection process is obtained using TOPSIS. The proposed GRA-AHP-TOPSIS model (GRAHP TOP) is used to analyze and formulate the important criteria and the applicability of the model is tested on a case of a small scale industry located in South India.

The purpose of this paper is to explore the influence of ICT on construction supply chain management (CSCM). Furthermore, this research proposes a model for ICT that can be used to test and improve CSCM within the Nigerian construction industry. The relationship between ICT and CSCM was highlighted in an integrated model. Structural equation modelling (SEM) was used to validate the hypothesised relationship by evaluating the responses of practitioners working in construction project management related firms using a sample of 214 respondents. The findings of this study show a link between ICT and CSCM on five (5) of the constructs on targeted construction firms engaged in supply chain (SC)-related construction activities in Port-Harcourt, Rivers State, Nigeria. This research is supported by the Technology Organisation and Environment (TOE) Model as a key theory of technology adoption. With an average R2 value, the SEM model is 76%, which is commendable (high). The current study offers an empirical and theoretical explanation of various aspects of ICT and CSCM, particularly in the Nigerian construction industry. As a result, this study adds to the body of knowledge by providing crucial insight into the influence of ICT on CSCM throughout the entire construction supply chain. The knowledge gained will aid industry stakeholders and the government in developing policies that will increase ICT adoption in current practice.

The article is purposed to assess the impact of corporate entrepreneurship on organizational culture, supply chain management performance and business performance. Particularly, it examines the moderating role of organizational culture and corporate size on the relationship between corporate entrepreneurship and business performance. The research is carried out on 96 chemical companies in Vietnam, using PLS–SEM technique. The results indicate that organizational culture and company size had moderating role effected positively by corporate entrepreneurship to business performance through organizational culture and supply chain management performance.

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.