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Sort articles by: Volume | Date | Most Rates | Most Views | Reviews | Alphabet
1.

The effect of main characteristics of accounting information on supply chain performance, empirical study in Saudi Arabia Pages 483-492 Right click to download the paper Download PDF

Authors: Mohamed Mukhtar ELsamani ELbasha, Abubkr Abdelraheem, Elfatih Bashir Idris Elbashir, Abdelmjeed Abdelrahim Ali Alajab, Omer Tajelsir Omer Elnour, Asaad Mubarak Hussien Musae

DOI: 10.5267/j.dsl.2024.12.007

Keywords: Accounting Information (AI), Supply Chain (SC), Supply Chain Performance, Relevance, Reliability

Abstract:
The study explored the influence of the main dimensions of accounting information (AI) relevance and reliability on supply chain performance (supply chain exchange information, supply chain collaboration, supply chain integration) at Noon e-commerce companies in Saudi Arabia. The researcher followed the descriptive analytical approach to describe the study variables based on previous studies and explore the study gap. The study adopted a questionnaire, of which 170 were collected. The data was analyzed using partial least squares (PLS) through structural equation modeling (SEM). The results indicated a positive effect of the relevance and reliability of AI on the dimensions of SC performance (SC exchange information, SC collaboration, SC integration), there is a positive effect of the reliability of AI on the dimensions of supply chain performance (SC exchange information, SC integration) and a negative effect of the reliability of AI on the SC collaboration parties. These results clarified the value and benefit of accounting information in improving supply chain performance.
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Journal: DSL | Year: 2025 | Volume: 14 | Issue: 2 | Views: 189 | Reviews: 0

 
2.

Detecting the effect of main characteristics of accounting information on sustainable development at Al-Kharj Governorate Pages 587-594 Right click to download the paper Download PDF

Authors: Abubkr Abdelraheem

DOI: 10.5267/j.dsl.2024.5.004

Keywords: Accounting Information (AI), Sustainable Development (SD), Economic Dimension, Social Dimension, Environmental Dimension, Relevance, Reliability

Abstract:
The study aimed to discover the effect of the main characteristics of accounting information (AI) in achieving sustainable development (SD) in Al-Kharj Governorate by studying the characteristics of (AI) represented in relevance and reliability with independent variables and studying the dimensions of sustainable development (economic, social and environmental). The theoretical and applied study will use the descriptive and analytical approach. Data were collected through a questionnaire distributed to the study sample represented by business organizations in Al-Kharj Governorate. The data is analyzed using structural equation modeling with partial least squares. The expected results of the study are: The relevance of (AI) positively affects the economic dimension of (SD) in Al-Kharj Governorate, the relevance of (AI) positively affects the social dimension of (SD) in Al-Kharj Governorate, the relevance of (AI) positively affects the environmental dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) positively affects the economic dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) no effects on the social dimension of (SD) in Al-Kharj Governorate, the reliability of (AI) no affects the environmental dimension of (SD) in Al-Kharj Governorate.
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Journal: DSL | Year: 2024 | Volume: 13 | Issue: 3 | Views: 562 | Reviews: 0

 
3.

The impact of accounting information systems reliability on enhancing the requirements of planning process at Jordanian commercial banks Pages 1043-1050 Right click to download the paper Download PDF

Authors: Mustafa S. Alathamneh

DOI: 10.5267/j.msl.2019.11.005

Keywords: Accounting information systems (AIS), Jordanian commercial banks, planning process requirements, Reliability

Abstract:
The study aimed to identify the impact of Accounting Information Systems (AIS) reliability on enhancing the requirements of planning process at Jordanian Commercial Banks, and in order to achieve the objectives of the study the researcher implemented the descriptive analytical approach by reviewing the literature related to AIS and planning process requirements. Researcher also designed a questionnaire to target the executive managers, financial managers, and departments' heads at the (13) Jordanian commercial banks, where (145) questionnaires were distributed, recovered (122), and (118) of those were found to be valid for analysis. The study used the SPSS and the Multiple Regression test to reach the objectives of the study and test its hypotheses. The results indicate a major impact of AIS reliability on fostering the planning process requirements at the Jordanian commercial banks, and recommended the need of managements to focus on AIS to assist for the development of plans and policies related to the various activities, which may be practiced by management.
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Journal: MSL | Year: 2020 | Volume: 10 | Issue: 5 | Views: 2815 | Reviews: 0

 
4.

Examining the mediating role of user attitudes in the relationship between social media characteristics and e-project management adoption: An empirical analysis Pages 725-736 Right click to download the paper Download PDF

Authors: Raed Masadeh, Hussein Almajali, Mohammad Salameh Almahairah, Hazem Mohammad Al-Kaseasbeh, Mohammad Nurul Alam, Dmaithan Almajali, Thaer Abdelwahab Almajali, Ali Tarhini

DOI: 10.5267/j.jpm.2025.7.005

Keywords: Reliability, Security, Website design, User attitude, E-project management

Abstract:
This paper explored how social media characteristics affected users’ attitudes toward the utilization of Greater Amman Municipality (GAM) e-project management located in Jordan. Data were collected through online survey, involving 456 GAM e users, and analyzed using partial least squares-structural equation modelling. Results showed user attitudes and social media characteristics (reliability, security and website design) as direct significant antecedents of GAM e-project management usage. Furthermore, three direct significant relationships were shown between social media characteristics and GAM e-project management usage. Results also demonstrated three direct significant relationships between social media characteristics and users’ attitudes. Next, results showed one direct significant relationship between users’ attitudes and GAM e-project management usage. Three indirect significant relationships between social media characteristics and GAM e-project management usage were detected via mediation of users’ attitudes. This study recommended (among others) paying attention to other social media characteristics that have impact on GAM e-project management usage, namely, responsiveness, privacy, and site content.
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Journal: JPM | Year: 2025 | Volume: 10 | Issue: 4 | Views: 164 | Reviews: 0

 
5.

Information security management system: Electronic apostille system security to ensure legal certainty across national borders Pages 881-890 Right click to download the paper Download PDF

Authors: Dimas Sulistio Solekan, Eman Suparman, Muhamad Amirulloh

DOI: 10.5267/j.ijdns.2025.1.004

Keywords: Reliability, Security, Electronic System, E-apostille, Information Security Management System

Abstract:
Public document legalization services in Indonesia are currently not carried out electronically, with the exception of electronic application registration (e-form) and electronic validation of apostille certificates (e-register). To adapt to the development and needs of a digital society or digital transformation, apostille legalization services must be carried out electronically (e-apostille). Based on legal provisions regarding the obligation of Electronic System Providers to organize electronic systems in a reliable, secure, and well-functioning manner, the electronic system created for the e-apostille service must be guaranteed to be reliable and secure in accordance with statutory regulations about the reliability and security of electronic systems in Indonesia. The research method used in this study is a quantitative and qualitative approach. This study uses a purposive sampling technique because sampling is carried out with certain considerations or criteria that must be met. The data collection method in this study was carried out by distributing questionnaires online through social media. In measuring respondents' answers, filling out the questionnaire was measured using a Likert scale. Statements are given a score of 1 for strongly disagree answers, a score of 2 for disagree answers, a score of 3 for doubtful answers, a score of 4 for agreed answers, and a score of 5 for strongly agreed answers. The data collection technique in this study uses a questionnaire by providing several written statements addressed to respondents, which will then be answered. Structural equation modelling is often called Partial Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 3.0. Using the normative juridical method, the results of this study emphasize the legal basis for the implementation of e-apostille legalization services. In addition, it also regulates the application of the obligation to use electronic system security reliability certificates through an information security management system by legal theories, the principle of legal certainty and the principle of benefit, as well as the aim of providing a sense of security in the use of information technology. This research concludes that developing regulations governing reliable and secure electronic apostille is necessary for certainty and convenience in Indonesia. Electronic apostille regulation has a positive and significant relationship with Electronic System Security, Digital signatures have a positive and significant relationship with Electronic System Security.
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Journal: IJDS | Year: 2025 | Volume: 9 | Issue: 4 | Views: 78 | Reviews: 0

 
6.

The impact of digital teaching materials on educational engagement and outcomes in science education: The mediating role of technology integration an empirical analysis of private universities in Jordan Pages 461-474 Right click to download the paper Download PDF

Authors: Ayat Mohammad Al-Mughrabi

DOI: 10.5267/j.ijdns.2024.8.020

Keywords: Digital Teaching Materials, Assessment, Content Quality, Educational Engagement, Reliability, Science Education, Technology integration

Abstract:
This study aims to evaluate an intervention that moved beyond the dimensions of digital information application (DTMs) in science education in higher education. Using an integrated methodology, there is a large and growing body of evidence for the prominence placed on both perceived experience and quality tutors in science courses in educating institutions with broader ambivalence toward limited Digital Literacy. The model and Hypotheses were tested with data collected from 158 participants. Our results suggest that user perceptions about the value of DIE may be contingent on several factors beyond any intrinsic greater experience in learning and teaching Science. The quality of tutors may lead to a greater perceived usefulness regarding the technology. Also, the level of communication flow can affect how much science students are willing to use technology. Academic institutions will have to reassess the utility of digital information technology as an instrument for improving science education. This research focused on educational contexts where DIE profoundly influences teaching and learning science. Further research could focus on other educational fields, math, or language to broaden the understanding of technology's role in diverse educational contexts.
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Journal: IJDS | Year: 2025 | Volume: 9 | Issue: 3 | Views: 247 | Reviews: 0

 
7.

Bi objective hybrid vehicle routing problem with alternative paths and reliability Pages 145-162 Right click to download the paper Download PDF

Authors: Mahmood Nosrati, Alireza Arshadi Khamseh

DOI: 10.5267/j.dsl.2020.1.002

Keywords: Hybrid Vehicle Routing Problem, Reliability, Alternative Paths, Bi-Objective, Simulated Anealing Algorithm

Abstract:
The hybrid vehicle routing problem is an extension of the green vehicle routing problem where vehicles can use different fuels. In this research, a bi-objective hybrid vehicles routing problem is presented and solved bu considering alternative paths, various lengths and reliabilities. The first objective function minimizes overall system costs and fuel consumption and greenhouse gas emissions, whereas the second objective function maximizes the reliability of the entire system with alternative paths and several reliabilites. The proposed model is formulated as mixed-integer nonlinear programming and a bi-objective simulated annealing (MOSA) algorithm along with the e-constraint method is used as solution strategy. The implementation of the proposed method is presented using some numerical instances.

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Journal: DSL | Year: 2020 | Volume: 9 | Issue: 2 | Views: 2251 | Reviews: 0

 
8.

A petri net based reliability block diagram model for category I medical devices reliability analysis Pages 1159-1168 Right click to download the paper Download PDF

Authors: L. Childs, K. Jenab, S. Moslehpour

DOI: 10.5267/j.msl.2018.8.008

Keywords: Medical equipment, Medical field, Petri Net, Reliability, Reliability block diagrams, Technology

Abstract:
The medical industry incorporates technology and breaks different types of equipment into three various categories determined according to the technologies and their usage. The first category, which is the focus of this article, consists of devices that are directly linked to the life of the patients, for example a ventilator. The purpose of this study is to develop a new reliability technique, based on the Reliability Block Diagram (RBD) and Petri Net, for Category 1 equipment. The RBD, focuses on showing how the failure of different parts could affect the sub-systems of the equipment and how those failures could cause an overall system failure. The second method, Petri Net, is a tool that is used to analyze various types of information processing systems. Combining these two methods will allow the user to determine the reliability of the different systems and subsystems with various pieces of equipment. The knowledge gained by this analysis will be used to determine the likelihood that the failure of specific subsystems will cause an overall system failure. The overall anticipated result is to thoroughly develop this new methodology. The complete process that is used to finish the calculation process for the subsystems will be shown, in addition to the completion of the final Reliability Block Diagram.
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Journal: MSL | Year: 2018 | Volume: 8 | Issue: 11 | Views: 2549 | Reviews: 0

 
9.

A reliability-based preventive maintenance methodology for the projection spot welding machine Pages 497-506 Right click to download the paper Download PDF

Authors: Fayzimatov Ulugbek, Sheng Buyun, Xiao Zheng, Toure Ismael

DOI: 10.5267/j.msl.2018.5.005

Keywords: Projection spot welding machine, Reliability, Maintainability, Preventive maintenance

Abstract:
An effective operations of a projection spot welding (PSW) machine is closely related to the effec-tiveness of the maintenance. Timely maintenance can prevent failures and improve reliability and maintainability of the machine. Therefore, establishing the maintenance frequency for the welding machine is one of the most important tasks for plant engineers. In this regard, reliability analysis of the welding machine can be used to establish preventive maintenance intervals (PMI) and to identify the critical parts of the system. In this reliability and maintainability study, analysis of the PSW machine was carried out. The failure and repair data for analysis were obtained from automobile manufacturing company located in Uzbekistan. The machine was divided into three main sub-systems: electrical, pneumatic and hydraulic. Different distributions functions for all sub-systems was tested and their parameters tabulated. Based on estimated parameters of the analyzed distribu-tions, PMI for the PSW machines sub-systems at different reliability levels was calculated. Finally, preventive measures for enhancing the reliability of the PSW machine sub-systems are suggested.
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Journal: MSL | Year: 2018 | Volume: 8 | Issue: 6 | Views: 2088 | Reviews: 0

 
10.

Developing a scale to measure employee service quality in Indian SMEs Pages 455-474 Right click to download the paper Download PDF

Authors: Surjit Kumar Gandhi, Anish Sachdeva, Ajay Gupta

DOI: 10.5267/j.msl.2018.3.005

Keywords: Employee Service quality (ESQ), Measurement scale, Small-medium manufacturing units, EFA, CFA, Reliability, Validity

Abstract:
The objective of the present study is to bring out a multidimensional metric to measure service quality delivered by employees serving in Indian small & medium manufacturing enterprises. 144 executives working at top/middle level in different small-medium manufacturing units of north India responded to a questionnaire survey. The respondents were asked to assess service quality being delivered by the shop-floor workers serving their respective units on the 1-5 perception scale. Application of exploratory factor analysis resulted in an interpretable latent structure comprising of 5 determinants and 22 indicator items. Confirmatory factor analysis condensed this scale to bring out the final scale 4 determinants viz., Dependability, Agility, Professionalism and Understanding with 13 indicator statements. This scale thus emerged is tested for validity and reliability using established tools. The study provides a framework to SME managers to assess services of their workforce. It also contributes to researchers to build up more such metrics for similar situations in other sectors so that more concrete generalizations can be made.

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Journal: MSL | Year: 2018 | Volume: 8 | Issue: 5 | Views: 2429 | Reviews: 0

 
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