With the rapid advancement of blockchain technology, SMEs face an opportunity to leverage decentralized ledger systems to address longstanding challenges related to financial transparency. This study aims to assess the implications of blockchain adoption for SMEs operating in the Jordanian context, focusing on its potential to improve accountability, trust, and efficiency in financial operations. Drawing on quantitative research methods, this paper examines the current state of financial transparency using a structural equation modeling approach of 215 surveys. The findings indicated that there is a positive impact of block-chain technology on enhancing financial transparency. The findings of this research contribute to both academic understanding and practical implications for policymakers, regulators, and SMEs in Jordan seeking to enhance financial transparency through blockchain technology. By shedding light on the positive impact of blockchain on financial transparency in the Jordanian SME sector, this paper aims to inform strategic decision-making and stimulate further research in this emerging field. Ultimately, it underscores the transformative potential of block-chain technology in promoting accountability, trust, and eco-nomic development among SMEs in Jordan and beyond.

The aim of this study was to investigate the modifications of the mechanical properties of polypropylene (PP) by incorporating elastomers, while considering the impact on its stiffness. Specifically, the research focused on determining the optimal loading of elastomer to achieve desirable properties and exploring the influence of these processes on the morphology and mechanical behavior of the prepared blends. Thermoplastic elastomers (TPEs) consisting of polypropylene and natural rubber (PP/NR) were prepared using a melt-mixing process, and the mechanical properties of the blends were evaluated. The stress-strain properties of the blends revealed a successful modification of PP, transforming it from a stiff and strong thermoplastic into a stiff and tough thermoplastic elastomer when 10% NR was included in the PP matrix. As the loading of NR increased, a reduction in tensile strength (TS) and modulus (E) of the blends was observed, while elongation at break (EB) increased. The flexural strength of unmodified PP was 45.9 MPa, which decreased with increasing NR loading. Similarly, the impact strength of unmodified PP was 25.8 KJ/m², whereas the values for 10%, 20%, 30%, and 40% NR inclusion were 30.8, 24.3, 20.6, and 15.2 KJ/m², respectively. The melt flow index (MFI) of unmodified PP was 14.1 g/10 min, while the values for 10%, 20%, 30%, and 40% NR inclusion were 19.4, 15.7, 11.6, and 10.2 g/10 min, respectively. The best combination of mechanical properties was observed at 10% NR inclusion in the PP matrix. The micrograph of the blends, as observed from SEM micrographs, supported the modification of PP, resulting in the production of TPE with observable adhesion sites, indicating good compatibility between the components. In a nutshell, a significant 47% increase in impact strength was achieved through the modification process.

Small and medium entities (SMEs) may not have an appreciable impact on the economy of a country unless they are performing well. In the UAE, the performance of SMEs still appears to be unimpressive despite the actions of the government. Cross-sectional research design and survey methods were used in research work since the managers and employees of SMEs were the primary sources of data. The result from the study revealed that organizational factors positively and significantly impacts SMEs performance. Future researchers will benefit largely from this present study because it will guide them on how and where to focus their research. The findings of the study will assist UAE agencies and institutions in understanding the mediating role of ABC adoption as the key drivers and exert a strong influence on performance for SMEs in UAE. The government and policymakers should look at the involvement of external partners in facilitating innovation activities among SMEs in UAE.

In Dubai, the government alone cannot bring about economic development and provide jobs to all and sundry. Businesses established by individuals and corporate entities aid the government in the provision of jobs to people and contribute to the economic growth and development of a country. The role of SMEs is crucial in most of the countries of the world and they contribute significantly towards provision of employment opportunities in their local communities and development of their economies. The main objective of this study is to examine the factors influencing the performance of SMEs in the UAE. The findings from the analysis found that technological factors and environmental factors have a positive and significant impact on SMEs performance. This study has a significant contribution to the body of literature as it provides a worthy theoretical framework in it. Besides theoretical contribution, this study also provides practical implications to SMEs, government and policymakers. The future direction of this study would enhance the future body of literature.

The global investment landscape has undergone a paradigm shift, focusing on Environmental, Social, and Governance (ESG) factors as the major determinants of financial sustainability in investment decisions worldwide. This study uses predictive modeling to analyze the complex link between ESG variables and investment decisions. Focusing on three key sectors: IT, FMCG, and BFS, the study adopts a predictive modeling approach, recognizing the distinct characteristics and challenges within each sector. The information depends on the data obtained from different places like ESG details, and previous financial performance pointers – EBITDA, EPS, ROE, and P/E for 2018 to 2022, inclusive of general investor behavior. We can do this by working with relevant sources of data together with machine learning methods which show what happens in the Indian market in terms of ESG influencing the market thus leading to sustainable investment outcomes. This article seeks to comprehend why investors may favor sustainability as opposed to their conventional monetary units.

This study was, therefore, set to achieve the following objective: to explore the impact of social media on consumers’ buying decisions. The current research was conducted on online consumers through luxury perfume brands' websites. The phenomenon of online sales has recently spread in Saudi Arabia, where the authorized number of those stores reached 1,800 sites at the end of 2021. The target population was online purchasing consumers from luxury perfume sellers. The appropriate sample size in unlimited populations is 385 responses. The research hypotheses were tested using the SEM (Structural Equation Modeling) method, which allows for the evaluation of the degree of dependence of consumers buying decisions on social media marketing. The results of the study demonstrated that social media marketing influences the consumer purchasing decision process. The outcome can be credited to the effectiveness of marketing efforts in the chosen retail via social media.

This study aims at exploring the effect of four elements of an integrated marketing mix. The mix consists of both elements of the 4Ps and SIVA marketing models. These elements are product-solution, promotion-information, place-access, and price-value. A questionnaire was used to collect the required data from a sample of retailing market customers in Saudi Arabia. The total number of the questionnaires used in data analysis was 378. The study found that product-solution and place-access from customers’ perspective had significant effects on customer retention. On the other hand, price-value had a negative significant effect on customer retention, while promotion-information had no effect on customer retention. Hence, companies are called for considering products as solutions, promotion as a source of information for customers, place as an access point for such a solution, and price must be appropriate to the value that the customer gets.

The aim of this study is to investigate the influence of logistics and distribution processes on business process reengineering by adopting green innovation for sustainable transformation. Guided by the Resource-Based View (RBV), the study examines logistics and distribution processes in relation to business process reengineering (BPR), through green innovation adoption, towards achieving sustainability goals. Drawing on a conceptual framework based in supply chain management and BPR theories, the study uses Structural Equation Modeling-Partial Least Squares to analyze data collected from respondents within the target industries. The results show that streamlined logistics and distribution processes help to ensure the success of Green Innovation as part of BPR, strengthening the trend towards sustainable transformation. The study accentuates the importance of logistics management in enabling environmental stewardship and enhanced operational efficiency, providing some key ideas for improving both theoretical developments and future directions as well on practice ground to adopt sustainable supply chain trends.

This study examines the interaction effect between transformational leadership, transactional leadership, wireless IT competence, ambidexterity and supply chain management capability in increasing innovation capability. By using a knowledge-based view and dynamic capability theory basis, this research has provided an exploration of the supply chain of a merchant marine college and its impact on innovation capability using a quantitative method approach. The authors collected data from a cross-section of 673 questionnaires distributed to Managers in 3 managerial classifications from top, middle and bottom in the technical service unit of the merchant marine college under the Indonesian Ministry of Transportation. A total of 523 data were collected from questionnaires that could be continued for data analysis. The results of this study indicate that all the hypotheses put forward in this study are accepted, and the role of mediating variables in this research has succeeded in demonstrating their role in mediating each antecedent variable to increase innovation capability. The theoretical implication of this research is the growth of cloud or virtual supply chains facilitated by digital wireless communications, and internet technology is advancing logistics and supply chain innovations. Also, it can reinforce theory and dynamic capability.

Financial reports provide information about a company's assets, liabilities, equity, income, expenses and cash flow. This information can be used by various parties such as investors, creditors, government and management to make business decisions and assess company performance. Companies in obtaining good financial reports need to detect fraudulent financial statements first. Financial statement fraud can be detrimental to investors and creditors because it gives a wrong picture of a company's financial performance. This study aims to examine the effect of big data competence and the tone of the top internal auditors on the detection of financial statement fraud, as well as to mediate the effect of big data competence on the detection of financial statement fraud through self-efficacy. This research uses a sample of 183 respondents who are internal auditors in companies in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study show that big data competence has no significant effect on the detection of financial statement fraud, but has a positive and significant effect on self-efficacy. In addition, the internal auditor's tone of the top also has a positive and significant effect on the detection of financial statement fraud. Finally, self-efficacy partially mediates the relationship between big data competence and fraud detection of financial statements. This research provides important implications for practitioners and decision makers in developing internal auditor competence in the field of big data and paying attention to tone of the top as an important factor in detecting fraudulent financial statements. In addition, this research also contributes to strengthening the understanding of the relationship between big data competence, tone of the top, self-efficacy, and fraud detection of financial statements in the Indonesian context.