Current study aimed at examining the influence of cloud computing characteristics and attributes (on-demand self-service, broad network access, resource pooling, rapid elasticity, and measured service) on decision making process within commercial banks in Jordan. Quantitative approach was used, and a questionnaire was distributed on a sample of (104) managers within commercial banks in Jordan. SPSS was employed to process and analyze primary data, depending on multiple and linear regression; results of study accepted the main hypothesis, and it appeared that cloud computing attributes support organizational efforts for better decision making process. Study recommended examining the role of cloud computing in the field of accounting, in other meanings; investigate the role of cloud accounting in supporting financial decision making process.

This paper presents an experimental study on rough cut, trim cut using distilled water as a dielectric fluid and Al & Si metal powders in dielectric fluid for WEDM of Nimonic-90. First, the influence of discharge energy (DE) in rough cut is evaluated for machining rate (MR) and surface roughness (SR) and compared with trim cut without any metal powder additives in dielectric fluid. The effect of Al and Si metal powders (varying concentration of 1g/L, 2g/L and 3g/L) in dielectric fluid is studied separately and comparison is also made for MR, SR, recast layer and micro hardness of machined Nimonic-90. From the results it is observed that using trim cut, a fine and uniform surface texture is obtained irrespective of the high discharge energy of rough cut. Al and Si powders additives show a significant reduction in MR for trim cutting operation whereas a remarkable modification is obtained in surface textures after trim cut using metals powder mixed dielectric. SR improves with a concentration of 1g/L and shows a little increase with high concentration of both metals powder. Using metals powder in dielectric fluid, the recast layer becomes smooth and denser and thus, micro hardness increases.

The current study aimed to examine the weak-form efficiency of the Amman Stock Exchange using the weekly stock closing prices of shares for the period 2017-2019. In order to achieve the research objective, the study used the time lags that occurred between one and three weeks through the following tests: simple regression, Pearson correlation coefficient, and Spearman correlation coefficient. The study sample consisted of 179 companies. The current study concluded that the weekly stock closing prices of the shares of public joint-stock companies in the Amman Stock Exchange do not follow the Random Walk Hypothesis of prices, and therefore, do not follow the characteristics of a normal distribution. Therefore, the Amman Stock Exchange is inefficient at the weak-form level. Consequently, the lack of randomness in weekly stock closing price movements does not comply with the hypothesis of the first study. Likewise, the lack of independence of the changes in the current weekly stock closing prices from the previous ones also does not correspond to the hypothesis of the second study.

The research analysis of the study was to determine the influence of Social Media Marketing, Service Quality, and eWOM on Purchase Intention (Black Sweet Coffee Shop) through Brand as mediation. The type of research is quantitative with a case study research design. The implementation of research was carried out in Indonesia, especially in the city of Balikpapan. The subject of the study was a sweet Black Café Consumer who had used sweet Black Products with a sample count of 518 using THE SPSS-SEM Amos 22. The results of this discovery show that there was a direct influence of social media marketing, SerQual, and eWOM on Purchase Intention. The theoretical implication of this study is to find additional knowledge about marketing strategies in the field of SMEs. and integrate marketing and technology capabilities to optimize social media marketing against the purchase intentions of SMEs consumers, especially coffee shop franchises.

The purpose of this study is to identify factors that impact the performances of the insurance companies listed on ADX. Factors employed in this study include liquidity, general and administration expenses, risk, size, tangibility and age. The annual financial statements of all seventeen insurance companies listed on ADX covering the period 2013-2019 were sampled and analyzed through a panel regression. The analysis indicates that corporate age is the most significant positive factor that determine the profitability of the insurance companies listed on ADX. The durability of the insurance company in the GCC countries suggests that the firm has created good image, attract more customers, increased revenues to cover expenses and make profit. Thus, age is an important positive factor of the performance of insurance companies listed on ADX. Moreover, it is obvious that dissatisfied customer with the service of an insurance company will not only cease dealing with it, they deliver bad news about it by using the word of mouth and the powerful social media that play efficient role in formulating the image about the company. The outcome of this study might help investors in formulating their decision to invest in an insurance company. For instance, it helps them to focus on the age of the insurance company before they make their decision.

Job selection and scheduling are among the most important decisions for production planning in today’s manufacturing systems. However, the studies that take into account both problems together are scarce. Given that such problems are strongly NP-hard, this paper presents an approach based on two heuristic algorithms for simultaneous job selection and scheduling. The objective is to select a subset of jobs and schedule them in such a way that the total net profit is maximized. The cost components considered include jobs & apos; processing costs and weighted earliness/tardiness penalties. Two heuristic algorithms; namely scatter search (SS) and simulated annealing (SA), were employed to solve the problem for single machine environments. The algorithms were applied to several examples of different sizes with sequence-dependent setup times. Computational results were compared in terms of quality of solutions and convergence speed. Both algorithms were found to be efficient in solving the problem. While SS could provide solutions with slightly higher quality for large size problems, SA could achieve solutions in a more reasonable computational time.

Sustainability reporting, under organizational reporting framework, gives information about economic, environmental, social, and governance performance (GRI). Corporate sustainability reporting has a strong practice of environmental reporting with corporate principles. Despite various guidelines such as GRI, the reporting and presentation of sustainable items are not common in practice. The study aims to analyze the current sustainability of Accounting Practices in Indian Cement Companies. To analyze the same, researchers have taken a case study of five prominent cement companies, JK Cement Ltd., Shree Cement Ltd., ACC Cement Ltd., Binani Cement Ltd., and Ambuja Cement. The study observed the common reporting methods of the selected companies under various common heads in the Indian Cement companies and later to make a comparison amongst them, further by taking the views of the company respondents, with a questionnaire. For measuring combined effect of the selected companies, financial and non-financial disclosure of the selected 13 items for sustainable reporting has been considered, and to analyze the independent variables having influenced upon the combined effect of dependent variables MANOVA statistical technique was applied. It was found that there is a critical difference in the reporting of financial and non-financial sustainability factors by Indian cement companies. The study concluded that the corporations should follow the best standards of environmental sustainability for strengthening their activities and documentation on sustainable growth.

Currently, streaming applications have been widely used by users to get comfort and pleasure in life. Users communicate with each other on social media related to the activities carried out. Communication is formed online as electronic word of mouth (e-WOM) between one user to another. The data distributed was 1238 respondents using streaming applications and 324 respondents in Indonesia who had used e-wallet payments as members. The analysis data was to answer all research hypotheses using partial least squares. The data processing results show that e-WOM impacts the perceived ease of use of e-wallets by 0.408. E-WOM positively impacts the perceived usefulness of the e-wallet by 0.270. E-WOM has an impact on e-wallet payment intention of 0.190. Perceived ease of use has an effect of 0.175 and perceived usefulness of 0.259 on e-wallet payment intention. Perceived ease of use influences perceived usefulness of 0.395. Perceived ease of use and perceived usefulness impact customer satisfaction in terms of 0.157 and 0.217. Finally, it was found that e-wallet payment intention has an impact of 0.173 on customer satisfaction. The results of this study contribute to e-wallet payment users and managers building two-way and effective communication through social media so that they can quickly and accurately solve user problems. The theoretical contribution is to enrich the theory of marketing behavior and technology acceptance models in electronic commerce.

This research aims to determine: 1) rating of investment attraction based on investor assessment; and 2) the factors which have significant effects on investment attraction of the city. Location research is in Batu city Indonesia with number of samples as 65 investors. The data analysis technique of this study uses a Multiple Regression Analysis. The independent variables used in this study are: 1) infrastructure; 2) labor availability; 3) agglomeration; 4) natural resources, 5) markets; 6) licensing system, and 7) leadership. Investment attraction is indicated with rating assessment by investors. The results show: 1) rating of Batu city investment attraction is high; and 2) licensing system and leadership have significant influences on investment attraction. Based on the result, it is very important for a city to create a conducive climate (pro investment) to attract investors, especially in the ease of the licensing system. In addition, local governments must be able to provide positive signals in the form of commitment for the investment development in Batu city. This is necessary since the city development process really needs investor support.

This paper addresses the scheduling problem in a Permutation Flow Shop (PFS) environment, which is associated with many types of industries such as chemical, petrochemical, automobile manufacturing, metallurgical, textile, etc. Thus, this work intends to solve a PFS scheduling problem in order to minimize the total weighted tardiness, since it is an important sequencing criterion not only for on time delivery jobs but also for customer satisfaction. To solve the problem, GRASP (Greedy Randomized Adaptive Search Procedure) metaheuristic is proposed as a solution, which has shown competitive results compared with other combinatorial problems. In addition, two utility functions called Weighted Modified Due Date (WMDD) and Apparent Tardiness Cost (ATC) are proposed to develop GRASP. These are based on dynamic dispatching rules and also known for solving the problem of total weighted tardiness for single machine scheduling problem. Next, an experimental design was carried out for comparing the GRASP performance with both utility functions and against the WEDD dispatching rule results. The results indicate that GRASP-WMDD could improve the total weighted tardiness in 47.8% compared with WEDD results. Finally, the GRASP-WMDD performance for the PFS total tardiness problem was evaluated, obtaining a relative deviation index of 13.89% and ranking the method over 26 heuristics and metaheuristics.