Exploring the influence of financial development, renewable energy, and tourism on environmental sustainability in Tunisia
Discover Sustainability,
Год журнала:
2025,
Номер
6(1)
Опубликована: Фев. 21, 2025
Язык: Английский
A Bibliometric Review of Trends and Insights of Internet of Things on Cybersecurity Issues
Studies in computational intelligence,
Год журнала:
2025,
Номер
unknown, С. 127 - 147
Опубликована: Янв. 1, 2025
Язык: Английский
Factors determining big four auditors’ intentions to use blockchain technology: a mixed-methods approach
Asian Review of Accounting,
Год журнала:
2025,
Номер
unknown
Опубликована: Июнь 4, 2025
Purpose
This
study
aims
to
identify
the
factors
affecting
auditors’
intention
use
blockchain
within
Big
Four
firms.
The
research
proposes
an
extended
technology
acceptance
model
by
integrating
(TAM)
with
innovation
diffusion
theory
(IDT).
Design/methodology/approach
Using
a
mixed-method
approach,
we
conducted
in-depth
qualitative
interviews
30
external
auditors
from
Four.
insights
these
were
then
used
construct
survey
administered
130
explore
subject
matter
comprehensively.
Findings
results
indicate
that
is
significantly
influenced
perceived
usefulness
(PU)
and
ease
of
(PEOU).
highlights
relative
advantage
trialability
as
most
important
attributes
IDT
auditors’PU
blockchain.
Observability
has
significant
positive
relationship
PEOU
but
negative
correlation
PU.
However,
complexity
statistically
insignificant
in
explaining
PEOU.
Finally,
access
big
data
enhances
perception
technology.
Research
limitations/implications
practical
implications
adopting
audits
firms
Europe
while
emphasizing
need
for
training
programs,
collaboration
between
other
departments,
development
regulatory
frameworks
improve
efficiency
organization
awareness
educational
campaigns.
Originality/value
findings
provide
valuable
empirical
evidence
on
attitudes
toward
blockchain,
develop
framework
outlining
key
influencing
its
adoption,
offer
guidance
regulators
better
understand
barriers
face
into
their
practices.
Язык: Английский
The relationship between dividend policy and bank size: Evidence from Jordan
Banks and Bank Systems,
Год журнала:
2024,
Номер
19(4), С. 112 - 123
Опубликована: Дек. 6, 2024
The
growing
need
to
comprehend
how
dividend
policy
affects
bank
size,
particularly
in
emerging
markets
like
Jordan,
makes
this
study
relevant.
Bank
often
measured
by
total
assets,
is
a
key
indicator
of
financial
strength
and
stability.
This
aims
examine
the
relationship
between
various
measures
–
per
share,
yield,
share
earnings
ratio
size
Jordanian
banks,
using
as
control
variable.The
employs
ordinary
least
squares
regression
analysis
investigate
these
variables
over
sample
banks.
Three
models
were
constructed
evaluate
impact
each
measure
on
size.
results
indicate
significant
positive
dividends
show
that
approximately
43.9%
variance
explained
Dividends
Earnings
correlation
observed
assets
(bank
size)
with
coefficient
53%.
Dividend
however,
showed
no
size.The
support
banks
sound
its
continuity
exhibit
higher
asset
growth.
In
respect,
growth
appears
be
highly
dependent
prudent
even
from
an
perspective.
Язык: Английский
The possibility of applying metaverse in cultural heritage tourism: A case study on the ancient city of Babylon
Tourism and Hospitality Research,
Год журнала:
2024,
Номер
unknown
Опубликована: Дек. 18, 2024
This
paper
explores
cultural
heritage
tourism
decision
makers’
perspectives
on
adopting
metaverse
technologies
to
enhance
experiences
and
preservation
at
the
ancient
Mesopotamian
city
of
Babylon
in
Iraq.
The
represents
an
emerging
phenomenon
persistent
3D
virtual
environments
accessed
through
augmented
reality.
Babylon’s
sprawling
ruins
could
be
vividly
recreated
attract
tourists
both
on-site
online.
However,
challenges
around
authenticity,
infrastructure,
competing
priorities
may
inhibit
adoption.
To
investigate
this
complex
issue,
8
semi-structured
interviews
were
conducted
with
Iraqi
government
officials
museum
administrators.
Interview
transcripts
thematically
analyzed
identify
key
opportunities
barriers.
Findings
revealed
knowledge
gaps
benefits,
concerns
over
inauthenticity
simulated
experiences,
enthusiasm
for
widening
youth
access,
various
adoption
challenges.
Core
recommendations
include
starting
small
experimental
pilots,
building
makers
digital
literacy,
framing
as
complements
not
replacements,
improving
supporting
technology
infrastructure
time.
formative
qualitative
study
provides
crucial
insights
into
expert
perceptions
inform
policies
guiding
effective,
context-specific
integration
ultimately
enrich
heritage.
Further
research
measuring
pilot
project
outcomes
is
warranted.
Язык: Английский