This paper explores the effects of cloud information systems on the quality of financial reporting within Saudi Arabian enterprises, utilizing the DeLone and McLean Information Systems Success Model as its theoretical foundation. The central inquiry of this research assesses the influence of cloud information systems on the quality of financial data. It hypothesizes a beneficial correlation between these elements. The study involved 203 auditors from Saudi accounting firms, and the findings underscored a significant positive influence of the model's six dimensions on financial information quality. The utilization of cloud information systems appears to bolster financial reporting quality in organizations. This research enriches existing literature by empirically validating the positive effects of cloud information systems on financial data quality in Saudi contexts. Additionally, it underscores the practical utility of the IS Success Model in evaluating the efficacy of cloud information systems in enhancing financial information quality. These insights are particularly valuable for managers and policymakers contemplating the adoption of cloud-based systems to augment their financial reporting processes.

This study aims at investigating the roles of supply chain integration and innovation on supply chain performance through a mediation mechanism of supply chain. This study develops a theoretical framework based on resource-based view and dynamic capability theory. Based on a quantitative study of 214 Saudi hospitals, an empirical analysis was made using a structural equation modelling with AMOS. Results revealed that supply chain integration and innovation positively affect supply chain resilience and performance. In addition, supply chain resilience has a positive and significant relationship with supply chain performance. Most significantly, the relationships of supply chain integration and of innovation to supply chain performance were found to be partially mediated by supply chain resilience. These results showed that integration and innovation have direct effects to improve supply chain performance and indirect ones when hospitals make efforts in developing their resilience. This study is important for top managers of Saudi hospitals to integrate their supply chains and innovate them to improve their resilience and performance.

Application of the Molecular Electron Density Theory (MEDT) for the exploration of the [3+2] cycloaddition processes between methyl propynoate 1 and difluoromethyldiazomethane T-1, have been implemented using the DFT/B3LYP/6-311(d,p) level of theory. According to an examination of conceptual DFT indices, difluoromethyldiazomethane (T-1) participates in this reaction as a nucleophile, while methyl propynoate (1) should be considered as an electrophile. This cyclization is regiospecific, as evidenced by the activation and reaction energies, this agrees with the experiment's findings. It was discovered throughout ELF analysis that analyzed [3+2] cycloaddition is realised by a two-step mechanism. In addition, study of interactions of the products studied in this paper with the protein protease Covid-19 (PDB ID: 7R98) were carried out, by means of molecular docking study). The results indicate that the occurrence of the transfer of the proton to the nitrogen atom, increases the affinity of these products to the protein (CA32-F1 and CA32-F2).

The study aimed at investigating the impact of e-business on small and medium enterprises (SMEs) operational performance in terms of business flexibility, business quality, and business costs. Research data was harvested via an online questionnaire developed based on previous related works and administered to a sample consisting of 500 owners and managers of industrial and commercial SMEs in Saudi Arabia. Using SmartPLS software, the results pointed out that e-business exerts a significant positive impact on the overall SMEs operational performance. Particularly, the results revealed that e-business results in positive effects on business flexibility, business quality, and business costs. It was observed that the greater impact of e-business was on business flexibility while the impact of e-business on business quality and business costs is roughly similar. These findings suggest that the current SMEs are highly concerned with customer-oriented issues such as marketing channels, customer needs and communications, and on-time delivery. Based on these results, it was concluded that SMEs can use e-business solutions to boost their business operational capabilities with reference to flexibility, quality, and cost.

This study aims at exploring the impact of the performance of supply chain dimensions (plan-based, source-based, make-based, delivery-based, and return-based performance) on the financial performance of industrial firms. Using a questionnaire, data were collected from a sample consisting of 250 supply chain and financial managers. Analysis data via IBM SPSS and AMOS, the results showed that hypothesized effects were supported except one hypothesis. That is, the results revealed that plan-based, source-based, make-based, and delivery-based performance have significant effects on firm’ financial performance. However, there was a significant negative effect of return-based performance on financial performance. The results concluded that firms should individually influence the supply chain dimensions to address the effects of their performance on financial performance.

This study investigated the effect of logistics and policy service quality on customer trust, satisfaction, and loyalty within the quick commerce landscape in Jordan, with a particular focus on generational differences between generation Y (Gen Y) and generation Z (Gen Z) users. A survey of 719 active Q-commerce users revealed that logistics service quality (personal contact quality, shipment condition, product availability, timely product delivery, and order accuracy) significantly affected customer satisfaction, with order accuracy being the most impactful factor. Additionally, both cash on delivery and order discrepancy handling significantly affected customer trust. Finally, customer satisfaction and trust affected customer loyalty, though in multigroup analysis, their relative importance varies between generations. Gen Z prioritizes speed of delivery and less concern on personal contact with delivery personnel. On the other hand, Gen Y values product availability and cash on delivery more than the younger generation. These findings offer valuable insights for Q-commerce platforms to tailor their strategies to the distinct priorities of each generation and enhance customer trust, satisfaction, and loyalty.

This study examines gender differences in attitudes and intentions to adopt artificial intelligence among startup professionals. Utilizing a survey methodology encompassing responses from male and female participants, key constructs including attitude, perceived ease of use, perceived usefulness, and intention to use were analyzed through a comparative lens. The results reveal nuanced disparities between male and female perspectives on AI adoption. While minor differences were observed in the influence of attitude and perceived ease of use on adoption intentions, a significant gender gap emerged in the perception of how ease of use impacts perceived usefulness. These findings underscore the importance of recognizing gender dynamics in shaping attitudes and intentions towards AI adoption, highlighting the need for gender-inclusive strategies in fostering technology adoption among startups. This study contributes to the understanding of gender-specific considerations in AI adoption processes and offers insights for policymakers and industry stakeholders seeking to promote equitable and inclusive technological advancement.

The study aimed to reveal the effect of value chain analysis (VCA) of internal and external activities to manage and reduce product costs along the supply chain (SC) in industrial facilities in the Red Sea State in Sudan from the point of view of managers, financial managers and accountants there, from the basic dimensions of value chain analysis represented by VCA of suppliers' activities, VCA for product design activities, VCA for production activities, and VCA for customer activities. The supply chain costs are defined in just-in-time (JIT), target costing (TC), and activity-based costing (ABC). The study revealed that analyzing VCA contributes to managing and reducing product costs along the supply chain by exploiting the interrelationships and overlap between the value chain analysis and the supply chain for each supplier's production and customer activities.

This study investigates the relationships between transformational leadership, empowerment, and employee creativity in the hotel sector in Jordan, examining the mediating role of empowerment. A quantitative cross-sectional survey was conducted with a stratified random sample of 300 employees from Jordanian hotels. Data was analyzed using Partial Least Squares Structural Equation Modeling. Findings reveal significant positive direct effects of inspirational motivation and individualized consideration on employee creativity. Empowerment partially mediates the relationships between all transformational leadership dimensions (idealized influence, inspirational motivation, intellectual stimulation, individualized consideration) and employee creativity, with individualized consideration exhibiting the strongest indirect effect. The study contributes empirical evidence on the mediating role of empowerment in the transformational leadership-creativity relationship, specifically in the hotel sector context. It offers insights for managers on adopting transformational leadership practices and fostering empowerment to promote employee creativity and innovation. This study uniquely examines the relationships between transformational leadership, empowerment, and employee creativity within the Jordanian hotel sector, providing a nuanced understanding of the differential effects of transformational leadership dimensions and the crucial role of empowerment.

The increasing worldwide focus on sustainable development has drawn significant attention to environmental issues. The focus is on minimizing energy usage to lessen environmental harm. However, conversations regarding this subject have raised worries. Sustainable development is gaining respect from economists and policymakers due to its potential impact on productivity. The reason for conducting this research is to evaluate the effects of energy consumption, economic growth, trade liberalization, and urbanization on carbon emissions within the context of Saudi Arabia. The data was collected longitudinally from 1980 to 2022 and comes from World Development Indicators and Our World in Data. The study found cointegration among the variables using the ARDL model Short-term CO2 emissions were inversely related to previous delays, economic growth, and trade liberalization, but directly connected to energy consumption and urbanization. Long-term data demonstrates that the usage of energy, urbanization, and trade liberalization have a positive correlation with CO2 emissions, but economic development and previous CO2 emissions have a negative correlation. The study's results are briefly discussed, and several recommendations are made accordingly.