This research aims to build a model to analyze the role of digital transformation (DT) and HR Flexibility in the strategic human resource management outcomes (SHRM outcomes) in the Iraqi Banking Sector. To be more precise, it explores whether HR Flexibility is a mediating factor between digital transformation and bank performance, employee dedication, and talent preservation. The research adopted a quantitative cross-sectional study design. A structured questionnaire will be used to collect data from at least 420 respondents. The method of analysis will be through surveys collected from 420 employees in the private and government banks in Iraq. IBM SPSS will be used to conduct preliminary analysis, and IBM SPSS AMOS will be used for Confirmatory Factor Analysis to test the proposed model through Structural Equation Modeling (SEM). The contribution of this research adds empirical data to an under-researched situation in the HR Flexibility and digital HRM literature in Iraq. It also creates and provides a test of a conceptual SEM model to connect DT, HRF, and SHRM outcomes. Preliminary results indicate a significant positive impact of digital transformation on the adoption of HR flexibility. It is also expected that this HR flexibility will play a crucial mediating role in transforming big data into strategic insights, which will positively impact the efficiency and outcomes of strategic human resource management (SHRM). Applied Significance: The study contributes to bridging the research gap regarding the application of digital transformation on the outcomes of strategic human resource management (SHRM). In addition, HR flexibility will have a mediating role between digital transformation and the SHRM outcomes, which means that digital transformation brings strategic value to the banks when their HR data are turned into evidence-based decisions.
This study aims to investigate the impact of the broken windows theory on the occurrence of deviant behavior in the workplace, while using organizational neglect as a mediator, and to identify the implications that these behaviors have on organizations' sustainability in the context of the telecommunications industry in Iraq. Deviant workplace behaviors pose a risk to organizational sustainability by undermining values, leveling trust, and reducing resources, all of which will impact the economic, social and organizational aspects of continuity. Though this is a key connection, the research around direct causes of deviance has been predominantly focused without considering the cumulative organizational signals that create deviance or linking these signals to sustainability outcomes. A stratified random sampling of 180 employees at Asiacell Telecommunications Company was used to collect the data using an explanatory quantitative design and a structured questionnaire, which was based on validated scales. The data were analyzed using structural equation modeling (SEM) by Smart PLS 4. The findings indicated that organizational broken windows had a significant impact on the organizational neglect beta = 0.746, R-sqare = 0.622 and deviant behavior in the workplace beta = 0.659, R-sqare = 0.439. Organizational neglect also was a strong predictor of workplace deviant behavior (beta = 0.845, R² = 0.646). The indirect effect was confirmed (0.584), while the direct effect was insignificant (beta = 0.075, p = 0.294) and supported by the Sobel test (Z = 8.847, p < 0.05). The study suggests that deviant behavior in the workplace is a gradual process that stems from organizational neglect as a transitional state and that its escalation is a cumulative threat to an organization's sustainability as it impedes learning, undermines trust and consumes resources. The findings go beyond the criminological context of the broken windows theory, view organizational neglect as a fundamental explanatory factor, and offer empirical evidence that connects dynamic behavior of organizations to sustainability in a developing Arab context.
This study examines the influence of artificial intelligence (AI) applications on waste management and factory productivity in manufacturing settings. A quantitative descriptive-analytical design was adopted, with factories in the Hashemite Kingdom of Jordan constituting the study context. A random sample of 175 employees from different managerial levels and specializations, selected based on their direct relevance to the study topic, completed a developed questionnaire. Data were analyzed using SPSS to examine the relationships among AI applications, waste management, and factory productivity. The results indicate significant positive relationships between AI and waste management, between waste management and factory productivity, and between AI and factory productivity (p < 0.001). These findings provide practical guidance for factory managers and decision-makers by highlighting the role of AI in supporting waste management and production efficiency. Future research should include broader industrial sectors and larger samples, examine specific AI technologies and their effects on production and waste management, and address technological gaps that may constrain effective AI adoption, particularly in small and medium-sized enterprises (SMEs).
Tropical vernacular heritage buildings serve as repositories of generations of embodied climate wisdom, yet their passive environmental performance remains poorly documented. The research explores the thermal performance and natural ventilation strategies of the Sobokartti Theatre in Semarang, Indonesia. This theater is a conserved heritage building of Javanese origin and features a hybrid colonial vernacular spatial layout that combines the Joglo and Limasan typologies of the roof. The research uses a five-lens triangulation framework consisting of archival analysis, in situ observation, quantitative field measurements, computation-al fluid dynamics (CFD) simulation, and thermal comfort assessment utilizing PMV, ASHRAE Standard 55, and the Indonesian National Standard (SNI). Field measurements showed mean interior air velocities of 0.54–0.68 m/s and in-let-to-outlet temperature differences of 0.7–1.1°C. The multistage Joglo roof acts as both a wind scoop and a stack-effect driver, resulting in aperture velocities of 0.40–0.53 m/s. The CFD simulation proved the conceptualized thermal moderation of a vertically arranged air flow system. Even when PMV values reached 2.1–2.2 during peak hours, thermal tolerance of occupants was between 72% and 89%, indicating a significant adaptation capability of users of tropical buildings. The building’s environmental performance is the result of a coherent interplay between the configuration of vernacular architecture, natural ventilation and the relationships between the occupants and the environment. This paper proposes a replicable framework for the assessment of naturally ventilated heritage buildings as integrated environmental systems. It argues that conservation should not be only about physical authenticity but also about the transmission of embedded climatic intelligence for the sustainable low-energy design of architecture.
An analysis of multinational businesses and their level of effectiveness in operating efficiency, as it relates to the level of effectiveness in their operating efficiency and the quality of their financial reports ("financial reporting"), and inventory levels as factors determining differences in efficiency among different organizations. The data analyzed consisted of panel data from a sample of multinational companies for the period between 2015 and 2023. The results of the analyses suggest that increases in interest rates will decrease a multinational enterprise's operational efficiency by raising the cost of financing and inhibiting or making it more difficult for a multinational enterprise to obtain financial capital from external sources. Additionally, firms with relatively high-quality financial reporting can respond to changes in monetary conditions more effectively than firms that do not maintain high-quality financial reporting. Conversely, inventory levels do not have a meaningful influence on operational efficiency. Overall, the results suggest that there are influences on firm efficiency other than macroeconomic conditions, such as the quality of financial reporting and an organization's capacity to adjust to changes in the global economy.
The idea of sustainable consumption remains of great interest in emerging economies, especially among younger consumers who are active online. Although green marketing has been widely researched, little has been done to investigate the role of different framing strategies in shaping consumer responses in digital communication environments. This research is based on framing theory and Consumption Value Theory. To examine the impact of gain framed and loss framed green marketing messages on consumer behavior and the mediating role of digital marketing in the Malaysian context. Data were collected via an online survey from 186 Malaysian consumers and analyzed using partial least squares structural equation modeling. The results show that gain framed messages evoke more positive responses from consumers, whereas loss framed messages have no statistically significant effects. The results indicated that digital marketing had a positive effect on consumer behavior and partially mediated the relationship between gain framing messages and consumer behavior, but did not mediate the relationship with loss framing. These results indicate that gain framed messages are more effective than loss-framed messages particularly when the messages are transmitted through digital channels. The study contributes to the understanding of green marketing communication in the context of emerging economies by investigating the two framing strategies to shed light on the role of digital marketing in promoting sustainable consumer behavior.
Earthen canals suffer from serious water loss due to seepage, directly impacting water transport efficiency. This problem is exacerbated by the increasing demand for water resources. Geopolymers can be used effectively to line the canals, reducing these losses. This study aims to examine the effects of new geopolymers on seepage in earthen canals. Fine ash-based geopolymers were chosen because fine ash is a byproduct of brick plants and is freely available in abundant quantities. Therefore, it can be considered a promising alternative to fly ash-based geopolymers. Literature lacks an integrated framework for permeability, lining geometry, and water level effects. The study included four parameters: permeability coefficient, lining layer thickness, lining orientation, and water level. To achieve the study objectives, a two-phase methodology was adopted. First, investigating the effect of fine-ash doses on soil permeability using laboratory testing. Second, using SEEP/W numerical simulation to explore seepage from an earthen canal lined with fine ash-based geopolymer under different doses. The results showed that the ratio of lining permeability to that of the original soil (KL/K) significantly affected seepage rates. KL/K ratios less than 0.05 achieved a very high reduction efficiency of about 85–95%, corresponding to 30% of activated fine ash. Lining orientation is an important factor. Full lining of the channel was the most effective configuration. However, partial lining with bottom and side linings yielded less efficient results, reducing losses by about 60% and 50%, respectively, compared with an unlined canal. This confirms that vertical seepage through the channel bottom is the primary loss mechanism. The result shows that increasing the thickness of the activated geopolymer liner significantly improved channel performance. These geopolymer liners reduced seepage by 70–90% in several cases, including one with a bottom-width-to-height water-level ratio of 6, although a positive relationship between water level and seepage remained evident. Using alkali-activated geopolymer in more than 15% of the dry soil effectively controlled canal seepage.
Despite the rich heritage of Iraqi local architecture, there is a loss of architectural regional character of existing cities' urban design. Key research issues include employing this local architectural heritage in developing resilient and sustainable urban design. Many urban architectural attempts have emerged in the last decades to achieve the integration of modernity in urban development. It represents the gap between theoretical and practical application in this field, the loss and marginalization of this cultural and historical heritage can be traced back to the lack of clear strategies for urban development processes in the old cities such as Al-Kadhimiya, one of the important traditional and religious cities in Iraq. As well as the absence of an effective role for the decision-makers, architectural departments and bodies working in the urban development process. The Key indicators of urban resilience and sustainability were identified through an extensive review of the related studies. Followed by conducting a comprehensive questionnaire by selecting different segments of society (157 respondents). The questionnaire contains 15 indicators organized with questions. Respondents' perspectives were collected according to the 5-level Likert scale and demographic information. The analysis of the main component was used to organize the indicators according to comprehensive main groups, and three main components were identified: "urban structure and environment", "strategy and leadership" and the "social aspect". The results showed that security indicator is the most important among the indicators of resilience and urban sustainability, followed by the diversity indicator and the cultural creativity index respectively, while the social capital indicator received the least important indicators. The "contemporary scene" represents a confusing and unregulated phenomenon that is far from local or global.
This study examines Arabica coffee farming in Gayo, Aceh, focusing on the roles of green entrepreneurial orientation and green entrepreneurial competence as key antecedents of sustainability performance. These relationships are analyzed both directly and indirectly through two mediating variables: environmentally oriented innovation and farmer organization participation. The study is based on data collected from 305 Arabica coffee farmers in Central Aceh Regency, selected using purposive sampling. Partial least squares structural equation modeling (PLS-SEM) was employed as the analytical method. The results indicate that green entrepreneurial orientation and green entrepreneurial competence have positive relationships with sustainability performance. These effects become stronger when mediated by green innovation activities and active participation in farmer organizations. The findings also highlight that sustainability in smallholder coffee farming is influenced not only by individual farmer characteristics but also by collective and institutional engagement, as well as the alignment of ecological innovations with production practices. Therefore, fostering an adaptive context for green entrepreneurship that recognizes system-specific characteristics is essential to achieving sustainable Arabica coffee production.
This study examines the role of storytelling in enhancing visitor experiences and perceived value within heritage tourism contexts in Vietnam. Drawing upon an integrated theoretical framework encompassing experience economy theory, authenticity, and value co-creation, the research investigates how multiple storytelling dimensions influence heritage experience and its subsequent impact on overall positive value. A quantitative survey of 467 visitors to Vietnamese heritage sites was conducted, and the data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that interactive technologies (? = 0.299) and co-creation (? = 0.225) exert the strongest positive effects on heritage experience, followed by authenticity (? = 0.195), genuineness (? = 0.193), novelty (? = 0.139), knowledge and learning, and enjoyment. Furthermore, heritage experience significantly predicts overall positive value (? = 0.436). The structural model explains 51.1% of the variance in heritage experience and 19.0% in perceived value, indicating satisfactory explanatory power. This research contributes to the heritage tourism literature by empirically validating a multidimensional storytelling framework in an emerging destination context. Practically, the results highlight the importance of integrating participatory storytelling and digital interaction to strengthen visitor engagement and support sustainable heritage tourism development.
Psychological resources of individual worker such as self-efficacy enhance confidence to execute specific tasks effectively. One of the prime constructs of worker productivity in organizations is self-efficacy. Prof. Albert Bandura first coined the concept of self-efficacy in 1977 as belief of individual in their capacity to perform specific actions required for specific outcomes. Self-efficacy governs how people feel, think, and perform and shapes motivation and resilience across professional domains since it is rooted in social cognitive theory. The prime focus of the research is to identify those factors that comprise key determinants of worker productivity and self-efficacy and to further explore the relationship between the two. The cross-sectional analysis is conducted among employees in different sectors of West Bengal, India with special emphasize on manufacturing and service sectors, using a structured twenty item instrument to measure worker productivity and self-efficacy. The outcomes of the study reveal that worker productivity is strongly and positively influenced by self-efficacy. The study concludes that supportive work environment, structured training and feedback enhances self-efficacy and thereby also improve worker productivity, establishing actionable approach towards sustainable organizational development.
European historic centers are home to many residential buildings that reflect the history, culture, and construction traditions of their respective countries, forming a valuable architectural heritage to preserve for future generations. However, their private nature often leads to negligent maintenance, resulting in advanced states of degradation, causing the ruin and demolition of some structures. This article highlights the need to establish sustainable rehabilitation master plans aimed at preserving these buildings and ensuring the quality of life for citizens, in line with the principles of the New European Bauhaus. A façade recovery protocol is developed to restore their urban dignity, which includes a technical data sheet model, applied in a case study: the Spanish Quarter of Naples. The analysis enables a diagnosis of the entire building complex, identifying common damages across different construction systems and materials. An extensive bibliographic study provides a range of sustainable, traditional, and innovative therapeutic interventions with proven effectiveness. This protocol serves as a reference manual for technicians involved in rehabilitation projects, not only for the Spanish Quarter but also for other similar cases.
The study aims to measure the financial literacy as mediator in the effect of financial education on financial behavior for accounting students and moderated by financial technology. Despite financial education being one of the most positively accepted factors that can influence responsible financial behavior, the explanation of these relationships has causally remained obscure. The present study aimed to provide a more clear understanding of this influence pathway in the context of unprecedented digital innovation speed. A quantitative study has been conducted, in which data was collected from 382 students of accounting from Medan city. Partial Least Squares-Structural Equation Modeling was used for the data analysis. The study concluded that financial literacy fully and significantly mediates the financial education-financial behavior relationship, which means that financial education does not have a direct significant effect on financial behavior, while its indirect effect through improved individual financial literacy is positive and full. In addition, the study found that financial technology is positively moderating the relationship between financial literacy and financial behavior, which means that the positive effect of financial literacy on financial behavior is stronger for those individuals with a higher level of financial technology. The theoretical implications of this research enrich our understanding of financial behavior formation models, challenge long-held assumptions about the direct influence of financial education, and emphasize financial literacy as an important prerequisite.
Airports are extremely important logistical facilities that facilitate economic resiliency and sustainable development. This paper is an exploration of how the logistical resilience, digital transparency and stakeholder integration can affect operational sustainability in the air cargo supply chain at Queen Alia International Airport (QAIA) in Jordan. A structured questionnaire was used to collect data in a quantitative, cross-sectional design by using a structured questionnaire on managerial and operational professionals as the main stakeholders in the supply chain of major airports. The proposed relationships were tested using the multiple regression analysis. The results reveal that the three factors significantly contribute to the positive impact on operational sustainability, and logistical resilience is the strongest predictor. Digital transparency promotes efficiency and coordination because it improves the visibility of information, and stakeholder integration also improves collaborative governance and responsiveness to operational issues. The research is significant to the literature of sustainability and management of the airport because it confirms an integrated framework that integrates airport logistics as a dynamic economic heritage asset. In practice, the findings offer knowledge to airport authorities and policymakers who intend to make airport supply chain operations more sustainable in the long-term.
It would be useful to analyze the impediments to sustainable tourism development and their ecological consequences in the environmentally important Mosul Forest tourist location. To research the relationships among the dimensions of sustainable tourism development barriers (administrative and organizational, environmental and planning, financial and investment, socio-cultural), this paper adopted theoretical models of myths. The aim was to evaluate their environmental impacts in terms of vegetation destruction and air pollution; pressure on natural resources due to artificial activities such as mining or farming that produce and therefore need pollutants; as well as threats against biodiversity from human encroachment into natural habitats, which eventually leads up the food chain as ever more deadly forms. There are many impediments to sustainable tourism development in Mosul Forest, and significant environmental impacts. At a significance level of 0.01 (noiz), significant positive correlations and impact relationships exist between all barrier dimensions and environmental impacts. Conversely, regression analysis revealed that environmental and planning problems had the greatest impact on environmental destruction, followed by administrative and organizational obstacles, then financial and investment roadblocks. At the same time, socio-cultural barriers showed a comparatively lower but still significant effect. It leads to a model of analysis that, for the very first time, sets forth the relationships between barriers to sustainable tourism development and environmental impacts in a forest tourism scenario. Proposal: Integrated environmental tourism planning should be promoted. In this way, sustainable tourism governance can be strengthened by more effectively leveraging flattering material in the design of environmental investments; a Greener Environment Award of sorts might also help promote overseas capital inflows into environmentally sound enterprises.
The expansion of information-intensive sectors demands effective knowledge transfer inside an organization, which calls for investment and management in addition to actions to deal with unfavorable behaviors that may impede knowledge sharing. Thus, the current study investigated the mediation function of organizational resources and the effect of knowledge leadership in decreasing such counterproductive behaviors. 162 academic members from five Iraqi institutions in the "Middle Euphrates" area completed a questionnaire with a five-point Likert scale. The data was presented, interpreted, and analyzed using a descriptive-analytical methodology. The results show a strong inverse relationship between knowledge leadership practices, which promote knowledge acquisition through training programs and initiate knowledge transfer protocols like mentoring, and employees' counterproductive knowledge behaviors, such as knowledge sabotage and hiding. On the other hand, organizational resources are positively impacted by knowledge leadership, and the influence of knowledge leadership on counterproductive knowledge behavior is increased when organizational resources are provided at the task, social, environmental, and organizational levels. Consequently, we provide a conceptual framework that may be useful for knowledge management in Iraqi institutions and other contexts.
This study uses the contingent valuation method (CVM) to estimate visitors' willingness to pay (WTP) for sustainable cultural heritage preservation at Borobudur Temple, while mapping sustainability preferences using Orange Data Mining decision trees. Data from 1,014 domestic tourists reveals that 71.4% are willing to pay an additional conservation fee, with an average WTP of IDR 19,965.45. Linear regression analysis shows that overall travel costs significantly decrease WTP. Conversely, higher income, higher education, and greater knowledge of sustainable heritage significantly increase it. Demographically, female and higher-income visitors demonstrate a higher WTP, whereas married visitors exhibit a lower WTP. Preference mapping identifies historical value, cleanliness, educational value, and site preservation as the primary drivers of visitor contributions. These findings demonstrate that integrating economic valuation with behavioral insights can optimize sustainable tourism management. Ultimately, enhancing visitor awareness through on-site education can simultaneously advance heritage conservation goals and increase preservation revenue.
The digital economy has shifted corporate value from tangible assets to intangibles like software, data, and algorithms. However, current accounting standards—specifically IAS 38 and IFRS 3—remain rooted in the industrial age. This qualitative study examines how effectively these frameworks address the recognition, measurement, and reporting of digital assets. Using purposive and snowball sampling, interviews were conducted with 15 financial professionals, including accountants, auditors, and managers. Thematic analysis revealed critical recognition gaps, valuation hurdles, and reporting discrepancies concerning customer data, algorithms, and internally generated intellectual property. Respondents noted that existing standards fail to capture the full economic value of digital assets. This limitation distorts corporate valuations and creates information asymmetry, which ultimately misinforms investors. Consequently, current frameworks offer an inadequate foundation for evaluating digital-driven companies. To address these transparency and comparability challenges, regulatory bodies must provide more detailed standards. The study recommends developing modern reporting guidelines, implementing hybrid valuation methods, and enhancing qualitative disclosures. Ultimately, this research contributes an integrative critique of IAS 38 and IFRS 3, advancing the debate on financial reporting sufficiency in the digital era.
This study examines how behavioral and cultural factors influence trading activity at the Muscat Stock Exchange (MSE) in the Gulf region, while also highlighting the implications of these dynamics for fostering sustainable financial market development. Using behavioral finance theories and Hofstede’s cultural dimensions, the research focuses on the effects of collectivism and uncertainty avoidance on investor behavior, drawing on survey data from 100 investors and secondary data from 30 listed firms. Behavioral variables were measured using a five point Likert scale, with firm size, financial leverage, and Tobin’s Q included as control variables in a multiple regression model. The findings reveal that collectivism has a positive and statistically significant effect on trading activity, suggesting that reliance on social networks and shared information can enhance transparency and inclusive participation, both of which support long term market sustainability. In contrast, uncertainty avoidance exerts a negative influence, indicating that strong risk aversion reduces trading activity and may constrain liquidity, a key component of resilient and sustainable capital markets. By integrating sustainability considerations into the analysis of cultural and behavioral determinants of trading behavior, this study contributes novel insights into how investor psychology shapes market dynamics in an emerging economy such as the MSE and underscores the importance of behavioral factors in building stable, efficient, and sustainable financial systems.
