The COVID-19 pandemic is changing the way firms do business and changing it quickly. At the present time, there is an urgent need to restructure many activities within companies, including the redesign of cost systems to accommodate the negative effects resulting from this disease. This paper aims to examine the impact of certain environmental factors on cost system design (product diversity and relevant cost information) which has been examined by previous studies. It is important to research this topic again and to suggest other factors (technological changes and triggered exception operational losses) resulting from changing operational style after the worldwide spread of COVID-19. The empirical results indicate that the cost system design applied in industrial corporations listed on the Amman Stock Exchange is positively affected by technological changes, triggered exception operational losses, and relevant cost information, while no relationship was found with product diversity.

Information System (IS) is a strife to exploit Business Intelligence (BI) in an organization. In the Malaysian Halal Food Manufacturing, a league of Information Technology (IT) professional and decision makers is the architect of the perspective in IT. There are numerous research studies on utilizing and investigating strategic effects of environmental factors augmentation on the organizations, but compact information is acknowledged prevailing how the subjective conception for the strategic source of deci-sions is transformed into the objective principle. Hence, general interpretation of the IT professional and the decision makers is crucial for a comprehensive and collaborative decision-making process. Therefore, prosper stimulate assimilation of the environmental factors that persuade the knowledge integration between IT professionals and decision makers is compulsory. BI and Big Data (BD) help organizations derive enhance decision-making process and knowledge creation. The objective of this research study is to emerge knowledge from organizing BD and to utilize BI together with perceiving MIT90s framework and environmental factors for the analysis of decision-making process of halal food manufacturers in Malaysia. The study applied regression analysis to predicted 103 responses to determine decision making of business performance. The results indicate that halal market demand played important role in predicting business performance of halal manufactures. This study provides some insights into decision making perspectives of business performance management among halal food manufacturers in Malaysia.

For decades, entrepreneurship has become a major concern to both scholars and policymakers because of its significant role in economic and social transformation. This paper modeled the direct effects of entrepreneurial skill, environmental factors and entrepreneurial orientation on entrepreneurial intention as well as the indirect (moderating) effect of entrepreneurial orientation on the relationship of entrepreneurial skill and environmental factors with entrepreneurial intention. Quantitative research design was employed using students’ sample. It was found that entrepreneurial skill, environmental factors and entrepreneurial orientation have positive influence on entrepreneurial intention. It was also discovered that entrepreneurial orientation moderates the relationship between entrepreneurial skill and entrepreneurial intention. However, the moderation effect of entrepreneurial orientation on the relationship between environmental factors and entrepreneurial intention was not established in this study, thus, called for exploring this moderating effect in other contexts. As implication to policy, government should ensure not only enriching students with entrepreneurial skill and conducive entrepreneurial environment but also well-built entrepreneurial orientation among Nigeria teeming youths as it has a direct effect as well as strong interaction with other factors in explaining entrepreneurial intention.

Supplier selection management has been considered as an important subject for industrial organizations. In order to remain on the market, to gain profitability and to retain competitive advantage, business units need to establish an integrated and structured supplier selection system. In addition, environmental protection problems have been big solicitudes for organizations to consider green approach in supplier selection problem. However, finding proper suppliers involves several variables and it is critically a complex process. In this paper, the main attention is focused on finding the right supplier based on fuzzy multi criteria decision making (MCDM) process. The weights of criteria are calculated by analytical hierarchical process (AHP) and the final ranking is achieved by fuzzy technique for order preference by similarity to an ideal solution (TOPSIS). TOPSIS advantage among the other similar methods is to obtain the best solution close to ideal solution. The paper attempts to express better understanding by an example of an automobile manufacturing supply chain.