Technium Social Sciences Journal,
Год журнала:
2023,
Номер
45, С. 106 - 126
Опубликована: Июль 8, 2023
This
study
aims
to
identify
the
challenges
facing
internal
auditors
in
light
of
information
technology,
as
well
measure
effect
auditor's
experience
under
technology
on
reducing
penetration
computerized
accounting
data
and
provide
practical
solutions
for
Iraqi
banks
develop
their
professional
skills
technology.
To
accomplish
these
objectives,
a
collection
instrument
consisting
211
questionnaires
was
designed
distributed
at
listed
Iraq
Stock
Exchange.
Appropriate
statistics
testing
hypotheses
led
conclusion
that
are
exposed
risks
through
presence
which
affects
long-term
success
due
lack
adequate
field
computer
technology.
Journal of Open Innovation Technology Market and Complexity,
Год журнала:
2022,
Номер
8(2), С. 100 - 100
Опубликована: Июнь 1, 2022
The
COVID-19
pandemic
is
not
only
a
medical
emergency
but
also
business
that
has
created
the
need
for
organizations
to
be
resilient
and
versatile
in
managing
impact
of
on
their
operations.
At
this
time,
small-
medium-sized
enterprises
(SMEs)
are
most
vulnerable
economic
disaster
caused
by
recent
crisis,
because
these
companies
do
have
necessary
resources
absorb
losses.
This
research
reviewed
digital
technologies
SMEs'
resilience
during
pandemic,
focusing
developing
countries.
Based
96
SMEs
surveyed
across
six
countries,
study
shows
technology
helped
survive
assisting
becoming
more
robust
ensuring
survival.
fills
significant
gap
literature,
highlighting
inherent
challenges
countries
transformation
strategies.
offers
practical
recommendations
SMEs,
tech
developers,
policymakers
invest
effort
putting
new
procedures
place
ensure
efficacy
technology.
Mathematical Problems in Engineering,
Год журнала:
2022,
Номер
2022, С. 1 - 15
Опубликована: Июнь 3, 2022
The
widespread
globalism
of
services
and
the
fast
technological
progress
brought
about
by
IT
have
made
organizations
today
competitive
in
offering
new
products
services.
One
highlighted
innovations
is
enterprise
resource
planning
business
intelligence
system
(ERPB),
which
has
captivated
interest
industry
analysts
policymakers
due
to
its
potential
provide
more
intellectual
information
for
decision
making
ensure
continuity.
Firms
must
use
ERPBI
appropriately
flourish,
as
misuse
leads
failure.
Even
though
research
focused
on
factors
influencing
adoption,
most
studies
ignored
many
that
influenced
behavioral
intention
adopt
variable
significantly
affects
adoption
technology.
Ensuring
proper
critical
corporate
success.
If
misused,
this
will
not
serve
objective.
Although
a
few
studied
affecting
success
majority
failed
discover
drivers
continuity
sustainability.
This
article
proposed
conceptual
framework
using
TOE
UTAUT
models.
Four
main
hypotheses
were
formulated
three
dimensions
technology,
organization,
environment.
vital
adopting
could
shape
direction
successfully
technologies
SMEs.
study
fill
gap
because
previous
factors,
Sustainability,
Год журнала:
2025,
Номер
17(6), С. 2766 - 2766
Опубликована: Март 20, 2025
Energy
supply
is
currently
considered
a
key
area
that
essential
for
the
functioning
of
entire
society,
remaining
one
most
fundamental
sectors
critical
infrastructure
worldwide.
However,
functionality
energy
systems
threatened
by
number
threats
from
various
areas,
such
as
natural
influences,
technological
threats,
terrorism,
and
even
state-supported
organized
attacks.
For
this
reason,
there
an
active
effort
all
interested
parties
to
achieve
sufficient
resilience
sustainability
level
these
systems.
Currently,
tools
are
used
purpose,
essence
which
ensure
preparedness
Primarily,
basic
dependable
aspects
applied
according
planning
documentation
N-1
principle
transmission
system
code.
These
functional
very
proven
in
practice.
sprawling
threat
landscape
COVID-19
pandemic
have
shown
use
individual,
separate
may
not
comprehensively
cover
preparedness,
especially
unexpected
events
or
expected
dimensions.
To
address
challenge,
article
takes
up
professional
abstract
recommendation
ensuring
comprehensively,
i.e.,
involving
possible
tools,
knowledge,
resources
entity
has.
It
proposes
tailors
Business
Continuity
Management
System
(BCMS)
domain.
The
approach
covers
management
organization,
it
establishes,
implements,
operates,
monitors,
reviews,
maintains,
improves
continuity
activities
terms
functions.
aim
given
within
acceptable
ranges.
presents
targeted
BCMS
targets,
building
blocks,
representative
implementation
methods
tools.
argued
proposal
ready
application
specific
entities
providing
examples
partial
implementation.
Tourism Planning & Development,
Год журнала:
2022,
Номер
20(2), С. 188 - 211
Опубликована: Сен. 12, 2022
Several
small
and
medium-scale
businesses
within
the
hospitality
sector
have
suffered
significant
losses
due
to
Covid-19
pandemic.
We
aim
understand
role
of
psychological
organizational
resilience
in
perceived
negative
impact,
as
well
adoption
coping
strategies.
Data
was
collected
from
549
managers
medium-sized
hotels
across
28
states
three
union
territories
India.
Structural
equation
methods
were
used
predict
factors
affecting
four
strategies,
price
discounts,
cost-cutting,
revenue
generation
brand
building.
Organizational
associated
with
tactical
measures
such
cost-cutting
discounts.
Psychological
strategic
brand-building
activities.
Thus,
we
find
that
while
enables
survival
businesses,
helps
them
thrive.
Innovative
strategies
visionary
leadership
builds
resilient
endure
long
run.
Mathematics,
Год журнала:
2022,
Номер
10(21), С. 4041 - 4041
Опубликована: Окт. 31, 2022
The
COVID-19
outbreak
caused
several
negative
effects
in
industries
of
all
sizes
and
parts
the
world,
leading
academic
practitioners
to
ask
whether
organizations
could
have
been
better
prepared
face
disruptive
situations.
This
paper
aims
analyze
business
continuity
practices
performed
by
Brazilian
industries.
A
survey
was
conducted
with
academics
who
work
field
organizational
resilience
are
familiar
reality
companies
industrial
sector.
participants
assessed
16
(P)
proposed
ISO
22301:2020,
considering
two
categories:
large
(LI)
small
medium-sized
(SMI).
Data
analysis
using
Hierarchical
Cluster
Analysis,
frequency
analysis,
Fuzzy
TOPSIS
sensitivity
analysis.
For
LIs,
P4
(leaders
conduct
periodic
critical
analyses
practices)
considered
practice
best
application
rate,
while
for
SMIs,
P2
(understand
stakeholders’
needs
expectations,
use
information
management)
chosen.
In
scenarios
tested
LIs
P8
(well-structured
systematic
processes
impact
abnormal
situations
on
their
potential
risks
a
disruption)
P16
(periodic
audits
management
activities
identify
opportunities
improvement,
record)
bottom
quartile.
When
compared
context,
SMIs
exhibit
more
profound
deficiencies
terms
applying
practices.
findings
this
study
can
be
great
value
assist
managers
improving
resilience.
Organizations
should
future
events,
biological,
social,
technological,
or
economic.
Sustainability,
Год журнала:
2022,
Номер
14(5), С. 2745 - 2745
Опубликована: Фев. 25, 2022
Coronavirus
Disease
2019
(COVID-19)
has
been
declared
a
pandemic
because
of
its
worldwide
spread.
The
COVID-19
does
not
only
impact
public
health
but
also
the
operations
businesses
and
workers’
safety
in
their
workplace.
objectives
this
study
were
to
provide
broad
perspective
prevention
control
implementation
industries,
investigate
barriers
challenges
as
well
drivers
implementing
control,
key
recommendations
policy
makers
regarding
industries.
This
was
conducted
through
online
interviews
with
selected
organizations
various
industries
which
by
granting
body,
including
agriculture
animal
husbandry;
construction;
manufacturing;
logistic
goods
transportation.
It
involved
from
government
agencies
Ministry
Manpower,
Health,
Indonesian
Safety
Health
Council,
International
Labor
Organization,
Task
Force.
participants
chosen
using
convenience
sampling.
findings
indicate
that
protocols
are
implemented
varying
degrees
companies,
both
within
across
sectors,
comply
Protocols
include
compliance,
business
continuity,
top
management
commitment.
significant
perceived
lack
clear
direction
government,
rapid
changes
directives’,
poor
worker
awareness,
limited
organizational
resources.
maker
harmonization
guidelines
legislation,
additional
schemes
funding
implementation,
facilitate
ongoing
education
general
working
public.
Thunderbird International Business Review,
Год журнала:
2021,
Номер
65(1), С. 49 - 63
Опубликована: Дек. 30, 2021
Abstract
Every
society's
future
lies
in
its
youth,
which
can
be
considered
a
critical
milestone
for
nation's
sociopolitical
development.
This
research
examines
the
young
population
attempting
to
identify
and
explores
students'
perceptions
about
migration,
their
postulates,
reasoning
why
so
many
students
ultimately
choose
emigrate.
Data
were
collected
questionnaire
survey
of
206
randomly
selected
from
Bosnia
Herzegovina.
Some
different
multivariate
analyses
performed
test
hypotheses.
Other
results
further
discussed.
Results
show
that
country's
legal
framework
is
key
reason
prevailing
poor
living
standard.
has
resulted
large
number
youths
leaving
country.
Overall,
both
(for
entrepreneurs
women)
overall
standard
(quality
life,
well‐being,
salary,
retirement,
education)
are
correlated
with
people
choosing
Furthermore,
theoretical
practical
implications
As
far
as
we
know,
this
first
empirical
study
on
particular
region
investigates
youth
migration
trends
an
important
human
capital
Journal of Global Operations and Strategic Sourcing,
Год журнала:
2022,
Номер
16(1), С. 118 - 141
Опубликована: Май 25, 2022
Purpose
This
paper
aims
to
propose
guidelines
for
public
sector
managers
in
assessing
the
impact
of
outsourcing
on
business
continuity
(BC)
strategies.
evaluated
how
from
state
Pernambuco,
Brazil,
perceive
outsourcing,
considering
BC
and
it
relates
services
activities.
Design/methodology/approach
Theoretical
lenses
were
used
derive
study
hypotheses.
A
questionnaire
was
drawn
up
collect
information
test
To
proposed
hypotheses,
binary
logistic
regression
through
an
empirical
analysis
a
sample
51
Brazilian
managers.
Findings
found
that
when
suffers
negative
impacts
financial
restrictions,
outsourced
are
first
ones
receive
impacts.
has
had
adverse
sphere.
On
other
hand,
authors
verified
sphere’s
capacity
resilience
existence
specific
methodologies
support
decision-making
can
contribute
BC.
Research
limitations/implications
assists
organizations
take
advantage
internal
best
possible
way,
making
better
use
resources,
gaining
social
legitimacy
also
provision
services.
However,
each
present
different
risks
non-continuity,
this
aspect
could
not
be
considered
research
as
well.
Originality/value
is
pioneer
highlighting
relationships
between
strategies
Brazil.
Through
discussed
study,
develop
more
effective
response
implications
post-outsourcing
budget
constraints.
In
addition,
findings
add
understanding
importance
seek
help
reduce
uncertainties
inform
government
process.
AKSES Jurnal Ekonomi dan Bisnis,
Год журнала:
2023,
Номер
18(1)
Опубликована: Апрель 29, 2023
This
study
aims
to
investigate
the
efficiency
of
Zakat
institutions
in
Indonesia.
To
examine
institutions,
we
employed
Data
Envelopment
Analysis
method.
The
objects
this
are
17
Indonesia,
classified
into
two:
public
and
private
institutions.
data
comes
from
annual
reports
Indonesia
during
2014-2020
period.
input
variables
include
salaries
expense,
operational
total
assets.
output
collected
distributed.
results
indicate
that
2014-2020,
has
a
fluctuating
trend.
In
2014-2016,
experienced
successive
increase
before
experiencing
decline
2017-2018
Efficiency
increased
again
2018
2019
but
stagnated
2019-2020
contrast,
decreased
successively
2014-2016
period
slight
2017
declining
2018.
However,
significant
2018-2020
also
reveals
generally
more
efficient
managing
inputs
maximizing
desired
outputs
than
Moreover,
portray
level
Covid-19,
analyze
as
whole.
found
overall,
trend
increasing
value.