The primary aim of this research is to provide a comprehensive understanding of the role played by entrepreneurial accounting practices in mitigating information disparities, as perceived by employees within the realm of Jordanian financial intermediaries. This role is encapsulated in various components, including accounting systems and policies, international financial reporting standards, international external auditing standards, international internal auditing standards, as well as professional and ethical conduct guidelines. In pursuit of our research objectives, we adopted two distinct methodological approaches. Firstly, a descriptive analytical approach was employed, involving the development of a structured questionnaire to gather primary data pertaining to the assessment of independent variables associated with entrepreneurial accounting practices. The second approach encompassed an applied perspective, seeking to gauge the impact of entrepreneurial accounting practices on reducing information asymmetry. This was achieved by examining the financial statements of insurance companies listed on the Amman Stock Exchange for the period spanning 2016 to 2022, thereby constituting our dependent variable. Rigorous statistical techniques were employed to meticulously analyze the collected data, with the validation of our hypotheses achieved through a comprehensive multiple regression analysis. The findings of this study distinctly underscore the pivotal role played by entrepreneurial accounting practices in ameliorating information asymmetry issues within the corporate economic landscape. A robust and statistically significant correlation emerged between our dependent variable, namely the reduction of information asymmetry, and both the independent variables associated with entrepreneurial accounting practices and their inherent characteristics. This study's significant recommendation extends beyond the mere technical dimensions of accounting, encompassing a call for a holistic reevaluation of the accounting profession. Addressing the enduring phenomenon of information asymmetry among stakeholders is not merely a concern confined to the technical aspects of accounting. Rather, it represents a profound professional and ethical crisis that permeates the entire accounting ecosystem. This crisis emanates from the very foundations and legal frameworks of the profession, extends through accounting standards, and encompasses professional conduct and ethics. Ultimately, it concludes with the supervision and oversight of the quality of professional performance, an obligation shared by accountants, certified auditors, and management alike.

This study aims to determine an accurate forecasting model, especially an error rate of around 0, and to examine how the automatic rejection system reacts to stock price as a result of the pandemic. The statistical clustering method is used for the dataset in form of daily observations, while the sample covers the period of cases before and after COVID-19 pandemic from 02 January 2019 to 20 June 2020 at the Trinitan Minerals and Metal Company. Furthermore, the data used in the estimation are the opening and closing price of returns, which are later processed using SAS analysis tools. It is shown that the most appropriate decision-making processes are those proven to be most effective. Therefore, predicting future events based on a suitable time series model will help policymakers and strategists make decisions and develop appropriate strategic plans regarding the stock market. Meanwhile, 98% of the ARIMA (1,1,1) is a forecasting model which can be applied to predict stock prices. The new approach of this study is an integrated autoregressive moving average used as an attempt to accurately predict stock prices during a pandemic.

Micro/mesopore composite catalysts containing platinum with HZSM-5 zeolite and three different silicate mesopores (SBA-3, KIT-6, and KCC-1) were prepared to investigate the influence of different silicate mesopores in the isomerization reaction of n-heptane at the temperature of 200-350 °C The structural characteristics and morphology of the prepared catalysts were studied by various methods such as XRD, FT-IR, N2 adsorption-desorption, XRF, and SEM. The obtained results indicate that the prepared catalysts have high conversion and high selectivity of multi-branched isomers compared to mono-branched isomers and low development of aromatic compounds. The most suitable results and selectivity were obtained in the n-heptane isomerization reaction related to the Pt/HZSM-5-SBA-3 catalyst.

Tourism has become a new way of living with the living standard development. This study analyses the tourism destination centrality and spatial patterns of the tourism system using complex network analysis. An analysis of 245 destinations in the South of Thailand has found that the network has a low network density, large average path length and low clustering coefficient. Some a small number of high-degree destinations connect to each other, while most connect to others with a low degree. The network comprises 18 subnetworks that destinations densely connect to others in the same subnetwork but sparsely connect to others in different ones. Destinations play different roles in the network based on which a centrality measure is used, degree, betweenness and closeness centrality. 31 destinations with high hub and authority centrality are the centers playing as hubs of the network. The study’s findings draw implications for the sector.

This work was designed to study the effect of major drains, such as El Rahawy, on the Nile's water quality over time. The data in this study includes six years of physical and chemical variables data, starting from 2015 to 2020, covering three different water streams. The present results showed that the Rosetta branch and Khandaq sharky canal were directly affected by the agricultural drainage of the Rahway drain, with the change over time for the worse. Rayah El Nasery canal enjoyed complete independence from the negative impact of the drain while maintaining the quality at an appropriate level over time. The study predicts a decline in the water quality of the Rosetta branch in the future and recommends exerting more efforts to treat all pollutants that are discharged on the Nile and raise the efficiency of the Rahawy drain.

A multi-objective methodology was proposed for solving the green vehicle routing problem with a private fleet and common carrier considering workload equity. The iterated local search metaheuristic, which is adapted to the solution of the problem with three objectives, was proposed as a solution method. A solution algorithm was divided into three stages. In the first, initial solutions were identified based on the savings heuristic. The second and third act together using the random variable neighbourhood search algorithm, which allows performing an intensification process and perturbance processes, giving the possibility of exploring new regions in the search space, which are proposed within the framework of optimizing the three objectives. According to the previous review of the state of the art, there is little related literature; through discussions with the productive sector, this problem is frequent due to increases in demand in certain seasons or a part of the maintenance vehicle fleet departing from service. The proposed methodology was verified using case studies from the literature, which were adapted to the problem of three objectives, obtaining consistent solutions. Where cases were not reported in the literature, these could be used as a reference in future research.

This study updates Humanitarian Logistics Digital Business Ecosystem framework coupled with the development of a proposed integrated CCSD-CoCoSo MCDM method to rank factors used in assessing humanitarian and business logistics actor’s propensity to use, diffuse, and adopt a collaborative digital business ecosystem platform for their future operational use. Employing nine criteria derived from technology innovation theories and institutional theory, and 28 experts comprising our decision matrix. The findings report perceived relative advantage, perceived safety and security, and infrastructure and expertise as the top three vital criteria that experts believe when addressed in an ecosystem platform for humanitarian and business logistics actors it would encourage a collaboration for their sustainable future operations. With organisational culture and structure as the least prioritised criteria. The study concludes that the CCSD-CoCoSo obtained results are objective, validating, and that this model is useful and suitable for MCDM analysis and policy making.

This study aims to examine the impact of environmental accounting on corporate social responsibility in industrial companies listed on the Amman Stock Exchange. A quantitative approach was employed, utilizing a questionnaire to verify this impact. The results indicated a strong and positive relationship between environmental accounting practices and corporate social responsibility. These findings call for serious measures to embrace environmental accounting practices in industrial companies, as they have the potential to enhance professional development and overall corporate performance. Decision-makers in this context are advised to take steps towards integrating environmental accounting concepts, as this move can contribute to increased productivity and success within these organizations, considering the challenges of our rapidly changing and interconnected world.

In this paper, we consider a two-echelon supply chain in which one warehouse provides a single product to N retailers, using integer-ratio policies. Deterministic version of the problem has been widely studied. However, this assumption can lead to inaccurate and ineffective decisions. In this research, we tackle the stochastic version of two-echelon inventory system by designing an extension of a well-known heuristic. This research considers customer demands as following a normal density function. A set of 240 random instances was generated and used in evaluating both the deterministic and stochastic solution approaches. Due to the nature of the objective function, evaluation was carried out via Monte Carlo simulation. For variable demand settings, computational experiments shows that: i) the use of average demand to define the inventory policy implies an underestimation of the total cost and ii) the newly proposed method offers cost savings.

The study aimed to examine the effects of accounting technology improvements on the generation of accurate and reliable financial reports in the public sector of Jordan. In order to carry out this inquiry, the researchers set research goals and formulated null hypotheses that were derived from these objectives and afterwards used in the study. The study used an ex-post facto survey methodology as its research technique. The study sample included 250 persons employed at the Ministry of Finance in Jordan. The research included a sample size including 152 people. A questionnaire was used as the primary tool for data collection in this study. The validity of the instrument was established by an evaluation conducted by experts specialising in the field of testing and measurement. The evaluation of the instrument's dependability was performed using the Cronbach Alpha reliability approach, yielding a reliability coefficient ranging from 0.73 to 0.85. The findings of this research demonstrate that the instrument has a significant level of dependability. The data obtained from the surveys underwent analysis using the Pearson Product-Moment Correlation (PPMC) and regression analysis approaches. The present study offers empirical data and affirms the growing significance of financial reporting in the global economic landscape. Ensuring unwavering trust in the financial information pertaining to the public sector has considerable significance for investors. The article proposes that the establishment of a comprehensive framework of guidelines for enterprises' information technology infrastructure would be advantageous for regulatory bodies, such as the Jordan Central Bank. The aim of this method is to reduce the potential danger of the public sector being overwhelmed by outdated technology.