Bangladesh has experienced continuous progress in the digital landscape, with a significant portion of the population now having access to online services. This rapid expansion has made online shopping more accessible and contributed to its growing popularity. This study aims to examine the consumer perceptions toward online shopping and identify the factors influencing consumer satisfaction in Sylhet city. Data were collected using purposive sampling from 150 respondents through a structured questionnaire. Descriptive statistics were used for demonstrating demographic characteristics of the respondents and to know the consumer perceptions on online shopping. Reliability analysis, factor analysis and multiple regression were employed to identify the significant factors that affect consumer satisfaction. The findings showed that most of the respondents became aware of online shopping through social media, purchased products from online occasionally and mainly used Facebook rather than another social platform. Factor analysis technique suggested that among the five identified factors product & service value is the most important factor affecting overall satisfaction of consumers. Furthermore, multiple regression analysis revealed that all the identified factors had a statistically significant influence on consumer satisfaction. This research finding gives valuable insight to online retailers on what aspect they should focus on to enhance consumer satisfaction.

Asset Liability Management (ALM) can be overseen using financial ratios derived from financial statements. These statements provide a comprehensive picture of a company's status and necessitate analysis to evaluate performance. This research aims to analyze financial ratios to describe the financial condition, measure business development over time, and evaluate the achievement of the company's objectives. An optimization analysis of financial ratios is performed using the Weighted Goal Programming (WGP) model, which addresses multiple objectives by applying weights based on their priorities. The Best-Worst Method (BWM) was used to determine the priority weights of deviation variables from each financial ratio target. Financial ratios were selected based on their impact on profit using factor analysis. The constructed WGP model aims to minimize deviations in Return on Assets, Operating Ratios, Operating Income Ratio, Total Assets Turnover, and Current Ratio. Computational calculations to solve the WGP model are performed using Python, with pseudocode provided. A case study on a company in the garment and textile sector was conducted and found that the Operating Ratio, Return on Assets, Operating Income Ratio, and Current Ratio still need improvement by developing strategies to achieve the targets. Sensitivity analysis was also employed to assess the resilience of the model in response to alterations in data.

Responsibility accounting provides not only financial and non-financial information for decentralized managers but also it gives suitable responsibility for other parts or other responsibility centers to understand whether or not they work properly. Completing responsibility accounting in enterprises depends on many internal and external factors. This research uses quantitative research method to analyze the factors affecting the responsibility accounting in livestock food processing enter-prises (LFPE) in Binh Dinh province, Vietnam. The results indicate that various factors affect the responsibility accounting including managerial decentralization, division the organization into responsibility centers, income and cost allocation, estimations, reality and estimation evaluation, reporting, rewarding, etc. Based on those results we offer some intuitive recommendations for firms to increase financial performance.

The purpose of the research is to identify critical success factors and model developing for sustaining kaizen implementation. Peacock shoe is one of the manufacturing industries in Ethiopia facing challenges on sustaining. The methodology followed is factor analysis and empirically testing hypothesis. A database was designed using SPSS version 20. The survey was validated using statistical validation using the Cronbach alpha index; the result is 0.908. The KMO index value was obtained for the 32 items and had a value of 0.642 with Bartlett's Test of Sphericity Approx. Chi-Square 4503.007, degree of freedom 496 and significance value 0.000. A factor analysis by principal components and varimax rotation was applied for finding the critical success factors. Finding designates that 32 items were merged into eight critical success factors. All the eight factors together explain for 76.941 % of the variance. Multiple regression model analysis has indicated that some of the critical success factors had relationship with success indicators. Due to constraint of time, the researcher focused only at peacock shoe manufacturing industry. Other limitation also includes the absence of any local research that shows the critical success factors at the moment.

Virtual reality (VR) is a new technology that has applications in a variety of sectors, including medical, education, gaming, psychology, and sociology. The application of VR in education is intriguing and warrants further examination, but research on the subject is currently restricted. VR can benefit education by allowing students to participate in memorable and engaging experiences that they would not otherwise be able to have. Traditional approaches are still used to teach students, which is an essential element of the curriculum for those who want to conceive problem-solving. As a result, there is a scarcity of study on VR deployment. In this paper, we investigated the factors affecting the adoption of VR in higher educational institutes. To this end, we extended the technology Acceptance Model (TAM) with four additional factors and formulated a set of hypotheses. The hypotheses are then evaluated using a dataset collected from 503 Jordanian students. The result shows that the factors perceived facilitating condition, perceived effort expectancy, and perceived compatibility significantly affected the intention to use VR systems and tools for educational purposes. We believe that this study will help decision makers to build sustainable learning and educational systems in Jordan universities.

This study aims to establish Middle East users' perspectives on the major factors that impact their decision to adopt Augmented Reality AR smart glasses (ARSG). Thus, an online questionnaire was designed and sent directly to the respondents, and 584 valid data points were collected from individuals living in the Middle East. The data were analyzed using Pearson correlations and Exploratory Factor Analysis (EFA) techniques using SPSS. Eleven hypotheses were tested using Multiple Regression analysis, where seven independent variables out of eleven were confirmed to have a significant impact on the perceived adoption of ARSG. The results indicate that four of the independent variables including Pre-Market Knowledge, Image, Own privacy and Technology innovativeness show the significant impact on ARSG adoption at the 1% significant level. In addition, the results indicate that three of the social and technological factors include Perceived Ease of use, Perceived usefulness and Other's privacy show the significant effect on ARSG adoption at the 5% significant level. Among the 7 social and technological factors, the results suggest that technology innovation expresses the strongest effect on ARSG adoption with the highest coefficient value of 0.413 (b = 0.413, t = 12.881, ρ < 0.01). Moreover, user intention is significantly impacted by gender and place of living but not by education or age. The research also provides pre-market insights on users' personal types that represent who will most likely adopt the new smart glasses and that differentiate them based on their priorities. To the best of our knowledge, this is among the first works to investigate technology acceptance drivers of AR smart glasses in the Middle East.

This study explains the components of ethical behavior and their impacts on life insurance companies in province of Mazandaran, Iran. There were 367 insurance representatives and the study selects a sample of 187 ones based on Cochran formula and 2 questionnaires were distributed among them. The first questionnaire, unethical behavior, includes 8 items including Bribery, Cheating, Deception, Interact with colleagues, Act as social behavior, Uncommitted to firm and Irresponsibility. In addition, the questionnaire of brand equity contains three components of Awareness, Perceived quality and Loyalty. Using structural equation modeling, the study has determined that the effects of cheating and deception on unethical behaviors were not confirmed but the effects of other factors, bribery, interact with colleagues, act as social behavior, uncommitted to firm and irresponsibility on unethical behavior were confirmed. In addition, three components of Awareness, Perceived quality and Loyalty had positive relationship with brand equity.

This paper presents an empirical investigation to study the effects of different factors for regional market entrance. The population of this survey includes all producers who are involved in export of industrial goods in city of Tehran, Iran. The study designs a questionnaire in Likert scale and distributes it among some randomly selected experts who were involved in production and export of different products. Cronbach alpha was calculated as 0.856, which is well above the minimum acceptable level. Using principal component analysis, the study has detected seven factors including product development, government support, strategic orientation, customer satisfaction, competitive pressure, organizational capabilities and distribution strategies influencing on product development. In addition, the implementation of structural equation modeling has determined that product development, government support, strategic orientation and competitive pressure maintained the highest effects on product development.

Radio-frequency identification (RFID) is the wireless use of electromagnetic fields to transfer necessary information, for the purposes of automatically identifying and tracking tags attached to various objects. This paper presents a survey to study the role of different factors influencing on RFID implementation in after sales services in auto industry. The study designs a questionnaire and distributes it among 20 managers who work for after sales services in auto industry located in city of Tehran, Iran. Cronbach alpha has been calculated as 0.74, which is well above the minimum acceptable level. Using the existing literature as well as a survey with experts, the study has detected four important factors including management, technical, economic and environmental factors. We also weight all factors and sub-factors using Shannon entropy method.

This paper presents an empirical investigation to study the effects of sales related factors on brand equity. The study designs a questionnaire and distributes it among all 353 sales representatives who work for a dairy producer in province of Mazandaran, Iran. Using principal component analysis, seven variables including qualification criteria, motivation, personality, empowering sales representative, information size, personal characteristics and sales interest in job on brand equity are extracted. The implementation of structural equation modeling has confirmed that there were positive and meaningful relationships between seven factors and brand equity. The highest impact belongs to empowering sales representative followed by qualification criteria, quantity of information, personality and sales motivation.