The objective of this research is to study the reasons for the communication of societal accounting information in Tunisian companies. In fact, we have discussed the questions of the convergence of sustainability accounting models, the questions of the communication of accounting data or even questions of the participation of the actors. The results of qualitative research on a sample of 16 companies show a certain homogeneity in the assessment of the communication policy of societal accounting information of each type of company. It turns out that the social and societal activities identified come under the initiative of companies, their organizational culture and their extra-economic concerns. The social and societal concerns of these companies remain at the heart of the concerns of managers.

In recent years, the rapid transmission of information and interconnectedness of global financial markets have amplified the convergence and influence among them. Consequently, the occurrence of spillover effects in one market can significantly impact other markets. Accurately identifying and understanding these spillover effects is crucial for effectively managing and controlling market fluctuations. This research aims to measure and analyze the spillover effects between China's stock market and selected emerging economies in the Middle East, with a focus on exploring diversification opportunities. The analysis encompasses three distinct time periods, including the overall period from May 1, 2005, to May 31, 2023. The sub-periods consist of the first sub-period from May 1, 2005, to October 31, 2009, and the second sub-period from December 1, 2010, to May 31, 2023. Multivariate Generalized Heterogeneous Autoregression (MGARCH) is employed in this study to examine the spillover effects between China's economy and the emerging economies under consideration. The Granger causality analysis reveals a unidirectional causality running from the Chinese stock market to Jordan, as well as from the UAE to China throughout the entire observation period. However, no spillover effects are found between China and Saudi Arabia in either direction during any of the periods. Notably, a two-way causality is detected between the Chinese and UAE markets in the second sub-period. Furthermore, MGARCH results indicate no spillover effects from China to the emerging economies during the overall period, first sub-period, or second sub-period. The findings of this research offer valuable insights for investment portfolio managers in the Chinese economy, who may consider the examined emerging economies as potential destinations for risk diversification.

An increase in investment is required to support the growth and expansion of the industrial sector in a given country. But the planning and ranking of investments must consider financial resource constraints, high investment risk, the frequency of needs and goals, as well as an unfavorable pattern of investments in the production sectors and industries. To ascertain ranking and economic viability for the investment sectors, this study used optimization techniques called TOPSIS, VIKOR, and COPRAS. From 2020 to 2022, this study was conducted for the Debre Berhan City Administration. The study's findings include investment criteria and outline the importance of certain investment areas. The final findings of this study show that, according to TOPSIS, VIKOR, and COPRAS, the current industrial investment pattern is not ideal investment priorities need to be changed. As a result of the above three optimization techniques; spinning, weaving, and finishing of textile fabric’s sector have been ranked first.

This research was undertaken to examine the effect of low corporation tax rate on Foreign Direct Investment (FDI) inflow and Gross Domestic Product (GDP). Investors and multinational firms are very rational and therefore prefer to invest in countries where the cost of taxation will be at the barest minimum to maximize their profit. The study aimed to critically analyze the Corporate Income Tax (CIT) rates of the randomly selected countries of the world, and their respective impacts on FDI and GDP. The study is descriptive in nature, based on quantitative data, sourced from various reports of Statutory Corporate Income Tax Rates of Tax Foundation, World Bank and UNCTAD World Investment Report of 2022. Ex-post Facto research design was deployed; while data were analyzed with a General Linear Model of Multivariate Analysis of Variance (MANOVA) with the aid of SPSS version 25. The study found that low rate of corporation tax has a positive and significant effect on FDI as well as on GDP. That is, CIT rate is a dominant determinant for FDI and GDP of countries.

The introduction of derivatives at the financial market of the United Arab Emirate (UAE) is to enhance liquidity and broadens the range of securities. This is because it brings exciting opportunities for investors to diversify their investment in an efficient and cost-effective way. Evidence from previous studies has shown that financial market derivatives help to reduce risk. Even though trading losses produced by unsuitable derivative activity are frequently big enough to create financial problems and even bankruptcy, there is minimal research on how bank profitability and performance are affected. The study examines the determinants of financial derivatives on the performance of commercial banks in UAE and the financial risk exposure between derivatives financial assets and derivatives financial liabilities. The research employs Pecking order theory, panel ARDL and data from 30 commercial banks’ financial statements in 2020 in UAE. The study found that an increase in the level of return on assets will create an increase in traded financial derivatives that will enhance bank performance by a high level of percentage. Stability of the banking sector in UAE is recommended to enhance better performances of commercial banks on financial derivatives in UAE.

Supply chain integration is a key factor in improving business performance. Despite this growing interest, little research has highlighted this issue that will determine the survival of many companies. The purpose of this study was to examine the relationship between the supply chain integration practices (SCMP) and the financial and operational performance of Tunisian manufacturing companies. To achieve this, a questionnaire was used as a research tool for data collection. Multiple regression analysis using SPSS26 software was used to answer study questions and examine study hypotheses. According to research, SCMP includes customer relationship management (CRM), supplier relationship management (SRM), buyer-supplier collaboration (BSC), joint knowledge creation (JCK), level of information sharing (IS), goal congruence (GC) , risk management (RM), internet usage (IU), quality management (QM) , except information quality (IQ), collaborative planning, forecasting and replenishment practices (CPFR), and just-in-time (JIT), are all significantly related to the financial and operational performance of the companies surveyed. Some recommendations are proposed to help managers better manage knowledge throughout the supply chain.

The COVID-19 outbreak has illustrated the wide range of issues that supply networks confront when they are subjected to major interruptions. The supply networks for vaccines are no exception. To get out of this pandemic, it's critical to identify and address problems with the COVID-19 vaccine supply chain (VSC). This work identifies 13 challenges and prioritizes those. The findings provide stakeholders and government policymakers with realistic advice for developing a better VSC. This paper proposes a methodology based on fuzzy analytical hierarchy process (Fuzzy-AHP) with the use of triangular fuzzy numbers for prioritizing VSC barriers. It has been found that the impact of poor health worker training facilities becomes maximum with the highest weightage. Moreover, the managerial implication of the results is also provided, which will be useful for VSC sectors to take suitable decisions to overcome these obstacles.

Within the context of the financial industry, the purpose of this research is to investigate the influence that management of scope, time, cost, and quality has on the performance of projects and business overall performance in the financial sector. Following the collection and examination of the study materials, a total of 331 samples were deemed appropriate for analysis by means of the PLS software. According to the findings, the implementation of scope, time, cost, and quality management has a direct and beneficial impact on the enhancement of project performance in the organization that deals with financial matters. As an additional point of interest, the project scope has a favorable impact on the performance of the project through the implementation of work breakdown structure, project scope definition, and scope change control. The formulation of a timetable, the estimation of the duration of activities, and the critical path analysis are all ways in which project time can have an impact on the performance of the project. Additionally, the cost of a project has an impact on the performance of the project through the processes of cost estimation, budgeting, and cost control. And finally, project quality effects positively on project performance and business overall performance through Based on the findings, it appears that the successful management of these four knowledge domains greatly improves the outcomes of the project. To be more specific, Scope Management ensures that the company's goals are aligned with the expectations of the organization, Time Management assists in meeting deadlines, Cost Management optimizes budgets, and Quality Management guarantees that high standards are maintained. Based on the findings of the study, it is concluded that combining these areas results in higher project performance, highlighting the crucial importance of these areas in projects involving the financial industry.

There are challenges Jordanian Islamic banks face in maintaining and enhancing their competitive advantage in a rapidly evolving and increasingly competitive market. This paper aims to examine the factors that affect Jordanian Islamic banks towards competitive advantage, in addition to examining the roles of strategic intelligence and organizational creativity in enhancing Jordanian Islamic banks' competitiveness. However, this paper relied on the descriptive analytical approach, and the study population included general manager, department manager, branch manager, head of department based on Banks structures and annual reports from 2018 to the end of 2023. A stratified random sample was used, approximately 243 questionnaires were examined. The results indicated that organizational creativity and strategic intelligence play a crucial role in building competitive advantage. Also, organizational creativity contributes to achieving superiority by creating an innovative organizational environment, while strategic intelligence reflects the ability to make smart decisions that enhance competitive effectiveness. This paper also demonstrated the importance of managing and harnessing information effectively in order to enhance strategic intelligence. However, this paper contributes to the understanding of success factors in Islamic banking and provides actionable insights for managers navigating the complexities of the banking sector, emphasizing the importance of innovation, differentiation, and strategic decision-making for sustained growth and competitiveness.

Artificial Intelligence (AI) techs help businesses turn internal and external data into real gold by analyzing customer data, extracting valuable insights, and offering individual solutions. The current study aimed to identify the mediating effect of artificial intelligence and digital experience on the relationship between neuromarketing (emotional appeal and memory encoding) and consumer behavior. The current study was applied to consumers within the MENA region by using an online questionnaire self-administered by (837) individuals. The study hypotheses were all accepted, and results confirmed that there is a mediating effect of AI and digital experience (DX) on the relationship between neuromarketing (emotional appeal and memory encoding) and consumer behavior. The degree to which digital experiences can modulate the association between emotional appeal, memory encoding, and consumer behavior, is not absolute; other factors and external cues that may be integral parts of a seller's marketing campaign remain relevant as well. The marketing strategy, quality of the product, prices, and effect of the enclosing environment influence consumer behavior from the digital dominion. Consequently, the comprehensive study of the digital situation is the premise of comprehending as well as using the mediating influence of digital experience on a consumer's mind. The study supports the idea that it is crucial for digital experience to bring up good feelings and provide opportunities for better information memory. Building visualizations that are appealing, interactive, and immersive to the users is intended to keep them interested and promote remembering. Through this approach, information on the brand can be associated with, recalled, and can become a significant decisive factor in future purchase decision-making.