Heritage and Sustainable Development

Assessing the impact of sustainable tourism practices on Petra and Wadi Rum

2026-04-07T12:16:41+00:00

The focus of this study is on sustainable tourism and its impact on country's major historical sites, namely Petra and Wadi Rum. Taking a quantitative research paradigm, it assesses the impact of the sociocultural, economic, and environmental sustainability activities on the attitude and perception of internal stakeholders towards tourism. The study was performed on 214 participants by means of pre-designed questionnaires, semi-structured interviews and the review of other documents. The data obtained suggests that the impact of sustainability practices on the environmental outcomes and perceived effects is significant. On the contrary, the impact on economic growth and the protection of cultural heritage is negligible. The outcome underscores the advantages and disadvantages associated with the present sustainability strategies. Systems of sustainability that are effective for economic empowerment, cultural responsiveness, inclusiveness, and diversity are essential. To promote more sustainable and equitable tourism development within Jordan, developed strategies emphasize the need to enhance the growth of community-based tourism, improvement of cross-sector cooperation, and effective implementation of policies as advocacy goals and objectives.

Training digital development skills for engineers: Experience from student projects in forest industry

2025-11-10T16:52:36+00:00

Today, employers impose new requirements on graduates of higher engineering education institutions: a graduate must be able to learn quickly in the workplace and easily master modern production equipment. Educational programs of higher institutions do not always keep up with the development of modern technology, and laboratory equipment does not always correspond to the modern level. The article presents the Petrozavodsk State University's experience in involving students of engineering and natural science major in the project activities connected with the creation of educational laboratory equipment with microcontroller control as part of their coursework and final papers. During this pedagogical experiment, the influence of non-IT students' work on three projects related to solving IT problems in the forestry industry on their preparation for future professional activities was studied. The task of this student's projects work was not so much to update the laboratory fleet, as to teach students through designing and creating real products within the framework of student projects and to study the impact of project activities on the overall learning outcomes of the involved students. As a result of project activity students not only gained new knowledge and mastered new competences, but gained skills of teamwork and interaction in the team, and also intensified their interest in learning activities in the main disciplines of their major, realizing the ways of applying the knowledge gained at the university to solve real engineering problems.

The impact of green packaging on green purchase intention: evidence from the Mekong Delta

2026-04-13T18:51:30+00:00

This study investigates how green packaging (GP) shapes green purchase intention (GPI) among consumers in Vietnam’s Mekong Delta, emphasizing the roles of green perceived quality (PQ), green perceived value (PV), green perceived risk (PR), green satisfaction (GS), and the moderating effect of green loyalty (GL). Data were collected from 379 valid respondents and analyzed using PLS-SEM in SmartPLS with bootstrapping. The results confirm that green packaging functions as a salient green signal: it positively influences green perceived quality and strongly enhances green perceived value, while reducing green perceived risk. Green perceived quality further increases green satisfaction and green perceived value and decreases green perceived risk. In turn, green satisfaction and green perceived value drive green purchase intention, whereas green perceived risk undermines both green satisfaction and green purchase intention. Importantly, green loyalty significantly moderates the effects of green perceived value, green satisfaction, and green perceived risk on green purchase intention, indicating that stronger green loyalty amplifies the translation of perceived value and satisfaction into purchase intention and alters consumers’ sensitivity to perceived risk.

Sustainability marketing education and circular marketing adoption in the Saudi industry

2026-04-07T13:22:36+00:00

The research paper examines how sustainability-oriented marketing education influences the implementation of circular marketing in Saudi industrial companies with a focus on the mediating effects of circular economy awareness. A quantitative research design based on the Theory of Planned Behavior and the Diffusion of Innovations was employed, and a structured questionnaire was administered. A sample of 377 employees and managers in marketing, sustainability, and quality-related activities at Saudi industrial companies yielded a response rate of 78.5%. The proposed hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that marketing education is more sustainability-oriented, significantly increases awareness of the circular economy, and directly stimulates the implementation of circular marketing practices. Moreover, circular economy awareness partially mediates this relationship, indicating its essential cognitive role in translating educational inputs into organizational action. Multi-group analysis also shows that large companies are more productive than small and medium-sized businesses at translating awareness into practice. The paper suggests that companies should strategically invest in sustainability-oriented marketing training to enhance awareness and accelerate the adoption of the circular economy, thereby achieving Saudi Arabia's sustainability goals and Vision 2030.

The impact of business intelligence and digital supply chain capabilities on sustainable supply chain performance in Jordanian industrial companies: the mediating role of operational efficiency

2026-04-08T15:15:43+00:00

The growing pressure of industrial companies to improve their sustainability performance increased the necessity of digital-oriented transformation of the supply chain. The proposed research considers the role of business intelligence and digital supply chain capabilities in sustainable supply chain performance in the presence of operational efficiency as a mediator variable in the framework of Jordanian industrial companies. Based on the resource-based view and the dynamic capabilities theory, the quantitative research design was conducted with the cross-sectional survey. The data of 345 managers and employees with supervisor-levels of work in Jordanian industrial companies were gathered and analyzed with the help of the partial least squares structural equation modeling (PLS-SEM). The empirical findings indicate that the business intelligence and digital supply chain capabilities have positive impacts of significant magnitude on the operational efficiency and sustainable supply chain performance. In turn, the impact of operational efficiency is shown to be the most positive on sustainable supply chain performance as it indicates its key role in fulfilling economic, environmental, and social outcomes. Moreover, the mediation analysis proves that operational efficiency is one of the mediators of the relations between both digital capabilities and sustainable supply chain performance, which means that digital technologies facilitate sustainability in both direct and indirect ways, through the enhancement of internal operations. The results offer a practical demonstration of the fact that digital transformation efforts are beneficial in terms of increasing sustainability when properly combined with effective working procedures. This study explains how digital capabilities improve sustainable supply chain performance and provides practical implications for aligning digitalization with sustainability goals.

Omnichannel commerce and the modernization of small and medium jewelry Enterprises: Evidence from Ukraine and the United States

2026-03-03T21:28:38+00:00

This research study examines how small and medium-sized jewelry enterprises (SMEs) are able to use the best omnichannel strategies to meet the expectations of Generation Z and Millennial consumers. Based on the mixed-methods approach combining case studies of four benchmark jewelry brands and the surveys of 250 consumers and 100 SME owners in the United States and Ukraine, the research determines a significant gap between the high consumer demand of the integrated digital experiences, including the augmented reality (AR) try-on and the ability to integrate channels, and the limited capabilities of SMEs, hindered by internal organizational and skills-related factors. The results affirm that perceived channel integration is the best predictor of customer loyalty and repeat purchase intention as compared to other effects of isolated technological features. Furthermore, the study unveils that the omnichannel approach is situational and not global, that the stable market maximizing growth model should focus on customer relationship management (CRM) and experience technology, whereas the volatile environment model should be agile social commerce and community interaction. This study has the main value in the form of a phased implementation structure that will enable jewelry SMEs to prioritize digital investments based on the nature of their market. The framework will improve the customer experience and make the omnichannel strategy a practical roadmap, turning it into a theoretically sound concept into a practical one.

The role of business intelligence in enhancing e-commerce development: The mediating effect of digital transformation

2025-12-15T13:45:05+00:00

This study examines the mediating role of digital transformation (DT) in the relationship between business intelligence (BI) and e-commerce development (ECD). Using survey data from 239 organizations in the Middle East and North Africa (MENA) region and applying partial least squares structural equation modeling (PLS-SEM), the findings confirm strong measurement reliability and significant structural relationships. Results indicate that BI positively influences both DT and ECD, while DT directly enhances e-commerce outcomes. DT partially mediates the BI–ECD relationship, and management support exerts a fully mediated effect through DT. In contrast, BI infrastructure and data collection alone show limited impact unless embedded within comprehensive digital transformation strategies. The study highlights BI as a strategic enabler rather than merely a technical resource, emphasizing the importance of leadership commitment, organizational readiness, and cultural alignment. Theoretically, it integrates the Technology–Organization–Environment (TOE) framework with the dynamic capabilities perspective. Practically, it offers guidance for managers and policymakers seeking to align BI investments with digital transformation initiatives to achieve sustainable e-commerce growth. Overall, the findings underscore the role of BI and DT in fostering resilience.

Developing a new framework on firm digitalization and firm performance: the role of enterprise risk management

2025-12-22T12:50:05+00:00

The study introduces and scientifically tests a new model concerning the linkage of Digital Transformation to Firm Performance that includes Enterprise Risk Management (ERM) and Innovation Capability as primary drivers, and Organizational Agility as a mediating mechanism. Guided by the Resource-Based View and Dynamic Capabilities Theory, the study addresses the integrated impact of digital and risk-oriented strategies on the outcomes of organizations in Jordan. The study sample comprised 203 respondents from various industries, and the proposed model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that digital transformation, ERM, and innovation capability have a strong impact on organizational agility, which in turn, positively affects firm performance. Moreover, innovation capability and agility are amplifier moderators and mediator enhancers of the performance outcomes from digital investments. This study enhances the theoretical ideas of integrating digital transformation and risk as well as providing managerial recommendations to improve competitiveness, agility, and sustainable engagement by firms through managed strategic digitalization.

Experimental evaluation of sustainable ground improvement techniques

2026-03-15T22:08:02+00:00

The effectiveness and durability of some ground improvement methods, such as cement stabilizer, lime stabilizer, microbial induced calcite precipitation (MICP), geopolymers, and recycled materials, are evaluated. The improvement in engineering properties of soil, including strength (UCS), permeability, and durability, is quantified experimentally. For the strength of waste glass/MB modified backfills, the maximum strength is achieved for cement stabilization (6.0 MPa), and the minimum strength is obtained in terms of lime stabilization (2.9 MPa). MICP and geopolymers UCS were observed at 0.8 mPa and 1.0 mPa, while the values of UCS were lowest in the case of recycled materials, which is 1.5 MPa. In terms of permeability, cement stabilization can lower it up to 1e-6 cm/s, whereas in comparison with MICP and geopolymers, both could withhold at 2e-4 cm/s, 3e-5 cm/s, and 4.5e-5 cm/s, respectively. The permeability test on the recycled products was approximately 1.8E-4 cm/s. The cement stabilization was better in addition to freeze-thaw cycles, allowing up to about 85% over geopolymers (75%) and lime stabilization (70%). The ratio of requests under MICP vs. recycled materials was 60% and 50%, respectively. CS was identified as the most environmentally impactful while having the highest carbon profile at 1500 kg/t, and RM as the process with the least CO? footprint, reaching a minimum of 100 kg/ton. The raw material cost for CS was $150/t, and for RM, raw materials were much cheaper, approximately around $50/ton. The results of the study report that recyclable materials with cement stabilization will make an alternative in terms of sustainability and low-cost options particularly in comparison with conventional materials based on strength and durability performance qualities. The focus of future work needs to be on field-scale applications, optimization of bio-based treatment, and specification of a combined solution that will be advantageous of both well-developed methods and green solutions.

The impact of emerging market media coverage on corporate innovation investment: evidence from China

2026-03-27T16:19:31+00:00

Along with the acceleration of the process of innovation investment in recent years, emerging market media coverage has been utilized by companies to enhance their competitiveness. The study conducts a theoretical analysis and an empirical test of the relationship between media reports and innovation investment, as well as the impact of media reporting attitude and reporting source on corporate innovation, using panel data for the period 2010-2021 for A-share-listed companies in Shanghai and Shenzhen, China. These findings show that media reports are influenced by media emotions, which can promote corporate investment in innovation, mainly in non-state-owned enterprises. They also have implications for enterprises and governments, who can leverage the media and public opinion to align with long-term interests and promote the positive development of enterprises.

Analysis of the potential of renewable energy sources to strengthen Ukraine’s energy security

2026-02-15T23:38:31+00:00

The recent geopolitical landscape and the security challenges posed by historically relying on imported fossil fuels have forced Ukraine to make energy security an existential priority. This study aims to analyze the impact of transition towards renewable energy on Ukraine’s energy security index (ESI) for the period 2000-2020. The study employs the secondary data obtained from the International energy agency to implement multiple linear regression (OLS) to measure the influence of the adoption of renewable energy and the domestic production of renewable energy on the ESI. The results of the study suggest that the model is explainable. One of the major results of the study includes the cognition that the modern renewables share, which includes heating, transport and SDG 7.2, has more of an impact on domestic production than on energy security. In addition, the results of the study indicate that the renewable electricity sector is statistically insignificant. This suggests that Ukraine’s energy resilience is mainly determined by the need to decarbonize the heating sector which would eliminate the need for imported natural gas. The findings of the study suggest Ukraine’s post-war reconstruction to comply with the European green deal to achieve strategic autonomy. It suggests that the decentralization of renewable energy systems and fossil fuel energy is more than just an environmental strategy. It is rather an action of defense against over-reliance on foreign energy systems.

Ethno-tourism in Kazakhstan: Promoting intangible heritage in the global tourism market

2026-02-04T19:59:29+00:00

Ethno-tourism is increasingly recognized as a vital tool for preserving and promoting intangible cultural heritage, particularly in countries seeking to diversify their tourism offerings. This study examines how ethno-tourism in Kazakhstan enhances the visibility of intangible heritage, focusing on national cuisine, music, and cultural traditions. A converged parallel mixed-methods design was employed, combining survey data from 200 international tourists with semi-structured interviews involving 15 tourism stakeholders. Findings show that 70% of tourists visited Kazakhstan primarily for cultural experiences, with 65% identifying national cuisine as the most appealing aspect of intangible heritage. Traditional music and folk performances were considered significant attractions by 55% and 48% of respondents, respectively. Stakeholder interviews revealed that community involvement in tourism activities supports the preservation of cultural practices. However, the study’s scope was limited to two urban centers and excluded domestic tourists, which may affect generalizability. Overall, the results demonstrate that ethno-tourism contributes both economically and culturally by increasing tourism revenue and sustaining traditional culinary practices, music, and rituals. International tourists’ interest in authenticity, cultural immersion, and gastronomy highlights ethno-tourism’s value as a sustainable development strategy for Kazakhstan.

The impact of generative AI on marketing innovation and business growth challenges and opportunities in the digital economy

2026-03-04T10:53:34+00:00

The meteoric rise of generative artificial intelligence (GenAI) has transformed marketing practices and business models for conducting businesses within the digital economy. GenAI exceeds its typical AI counterpart because besides analyzing data, it helps generate new text, images, and content with added features; therefore, an entirely new avenue for marketing innovation as well as organizational growth. This study aims to establish the relationship between the application of GenAI with marketing innovation and business growth through a mixed methods approach. Quantitative data analyzed by PLS-SEM was drawn from 180 respondents across diverse fields of marketing while qualitative insight was drawn from 12 semi-structured interviews with senior executives. The results indicated that the effects of GenAI adoption on marketing innovation (? = 0.61, p < 0.001) and business growth (? = 0.38, p < 0.01) were highly significant. Marketing innovation is also an intervening variable (? = 0.32, p < 0.001). It has also been concluded that higher the company size and industry are, the stronger these connections will be. However, geography weakens their impact. Opportunities are identified qualitatively as personalization, cost efficiency, and rapid experimentation while challenges emerge in terms of privacy and ethical risks besides workforce resistance. This study extends the resource-based view, dynamic capabilities, and technology organization environment frameworks at a theoretical level and is actionable for managers and policymakers striving to create responsible GenAI adoption practices.

Effects of building façade architectural design elements on thermal comfort and energy efficiency

2026-02-23T09:30:20+00:00

Thermal performance, energy demand, and environmental sustainability in hot-arid climates—where cooling loads dominate—are strongly influenced by façade design. This study assesses the effectiveness of a passive curtain wall strategy through an experimental comparison of two structurally similar educational buildings in Iraq. Building A features a detached curtain wall positioned 1.40 m from the main envelope, while Building B employs a conventional single-skin façade. Field measurements were conducted in August 2025, during the hottest period of the year, under identical climatic conditions. Air temperature, relative humidity, heat flux, and indoor and outdoor surface temperatures were recorded at 30-minute intervals over five hours. Unsteady heat transfer through the envelope was analyzed using a one-dimensional steady-state heat conduction model. Results show that Building A achieved an average heat flux reduction of 11.35% compared to the reference building. This reduction led to lower surface temperatures, decreased heat transfer, and improved thermal comfort. The decline in heat gain implies reduced cooling energy demand and operational carbon emissions—an important consideration in regions with limited energy resources. The findings provide empirical evidence supporting climate-responsive passive façade strategies as an effective approach to enhancing energy efficiency and sustainability in hot-arid environments.

Linking sustainability to NGO performance: the role of entrepreneurial orientation

2026-03-03T15:31:05+00:00

This study explores the mediating role of Entrepreneurial Orientation (EO) in linking Triple Bottom Line (TBL) sustainability practices—economic, social, and environmental—to the performance of international non-governmental organizations (NGOs) operating in Jordan. Drawing upon the Resource-Based View (RBV) and Dynamic Capabilities Theory (DCT), data were collected through structured surveys from 516 NGO employees, with 444 valid responses analyzed using Structural Equation Modeling (SEM). The results show that economic sustainability directly enhances NGO performance, while social and environmental sustainability exert indirect effects through EO. EO was found to partially mediate the impact of economic sustainability and fully mediate the effects of social and environmental dimensions. The model explains 62% of the variance in performance outcomes, affirming EO as a critical internal capability. These findings contribute to the growing literature on sustainability and strategic capabilities in nonprofit contexts and offer practical guidance for NGOs and policymakers seeking to integrate sustainability with adaptive, entrepreneurial approaches to enhance long-term mission performance.

Sustaining the identity of Farashgonj through the integration of development, disaster management and preservation

2026-02-03T14:17:18+00:00

In the development process of Old Dhaka (The old part of Dhaka), the inherent issues of the area, like social value, heritage, culture and vulnerability, are often ignored. Including all these issues is commonly practiced in efficient city planning during urbanization. As an integral part of Old Dhaka embedded in the old historical sites, history must be considered as the area's socio-architectural resources and cultural value. The city developers often forget the history and heritage of Old Dhaka and ignore the history of the city's development and the inhabitants' social value. At the same time, they plan for the development of the city. So, heritage structures and historic sites must be included in the city planning. Natural or artificial hazards are another issue that significantly disrupts Old Dhaka's settlement. The study intends to explore how to develop Old Dhaka by including efficient approaches to mitigate existing hazards and prominent heritage structures following the efficient method of preservation, restoration and retrofitting. The study was conducted in Farashganj, a crucial mixed-use hub of Old Dhaka, which is very resourceful and has several historic sites. The research will show how the existing landmark sites can be sustained through the integration of development, disaster management and preservation of historic buildings.

Impact of green market orientation, information and communication technology use, and knowledge sharing on green innovation and green brand equity

2026-03-04T15:05:15+00:00

This study focuses on testing whether green market orientation (GMO), information and communication technology (ICT) use, and knowledge sharing have any effect on green innovation and green brand equity. The required data was gathered based on a structured survey being administered to the managers and owners of various small and medium enterprises (SMEs) in the United Arab Emirates (UAE). During the data gathering process, a convenience sampling technique was used to ensure that the required sample size was reached. In total, 206 usable questionnaires were received from the respondents. Furthermore, the SmartPLS software was utilized for data analysis and drawing conclusions. The findings verified that knowledge sharing and ICT use positively affect green innovation and green brand equity. The analysis also confirmed that green market orientation positively influences both green innovation and green brand equity. These outcomes contribute to the empirical literature on green brand equity and provide valuable implication for policy makers in SMEs to thrive in today’s business markets.

Integrating tri-phase resilience and intangible benefits in project CBA: A tiered framework for critical infrastructure

2026-02-06T17:50:45+00:00

Critical-infrastructure project appraisal often undervalues resilience investments because many disruption impacts are non-market in origin yet material for stakeholders. This study proposes the tiered tri?phase resilience valuation framework plus (TRVF+), which integrates three operational resilience dimensions – preparedness, continuity maintenance, and restoration – into a CBA-compatible decision metric. TRVF+ computes normalized indices (PPI, CMI, SRI/SRI_adj) and a composite social stability index (CSSI); monetizes avoided disruption impacts (ADIC) from complaints, trust/satisfaction proxies, and regulatory standing; and propagates parameter uncertainty via Monte Carlo simulation (10,000 runs per case) to estimate a resilience-adjusted benefit–cost ratio (RABCR) and the decision-robustness probability Pr(RABCR>1.0). The framework is demonstrated on four anonymized pilot cases representing increasing data maturity (Tier 1–3). Monetized intangible benefits account for ~15–30% of total benefits on average (up to ~40% within Tier?1 uncertainty bounds). Across cases, baseline BCR values of 0.88–1.15 increase to post?intervention RABCR values of 1.10–1.45, and decision robustness meets or exceeds a moderate acceptance rule (Pr(RABCR>1.0)?0.80; observed range 0.81–0.95). TRVF+ enables auditable valuation of resilience and supports communication of uncertainty in stakeholder consultations and public hearings.

Sustainable consumption and supply chain transparency in emerging jewelry brands

2025-12-09T12:39:07+00:00

This paper explores the ways in which new jewelry brands, based in the U.S., incorporate sustainable consumption and supply chain transparency and the impact that these initiatives have on consumer trust, consumer loyalty and readiness to pay a premium. This study used a convergent parallel mixed-methods design and combines qualitative case studies of five sustainability-focused brands (Brilliant Earth, Vrai, Soko, Do Amore and Mejuri) with quantitative survey data from 200 U.S. consumers aged 20-45. Thematic analysis of brand communications revealed three key sustainability themes: ethical sourcing, digital transparency and eco-friendly packaging. Survey results showed that conflict-free diamonds, recycled metals and digital traceability were the most valued features. The regression analysis has proved that digital transparency has a strong positive correlation with consumer trust and disclosure of ethical practices has a strong positive correlation with willingness to pay the premium. The results emphasize the fact that transparent sustainability is not just a brand booster but a necessity of the market. The cost-effective traceability tools, certifications and storytelling can be used to create competitive advantage in the values-driven U.S. jewelry market by emerging brands.

Does an environmentally minded board of directors affect green banking disclosure?

2026-02-19T16:26:57+00:00

The aim of this study is to examine the impact of an environmentally minded board of directors on green banking disclosure in Southeast Asian countries. It covers banking companies that published annual reports during the period 2016-2022. This study employs multiple linear regression to test the hypothesis. This study found that companies with high environmentally minded board members have high green banking disclosure. Additional analysis found that the use of various control variables showed consistency in the effect of the independent variables on the dependent variable. The implications of the results of this research are that regulators can formulate policies that direct companies to appoint environmentally minded members to their boards of directors. Companies that have a commitment to green bank disclosure must consider and prioritize support for the existence of environmental commissioners both within the scope of management and governance. This study explains green banking disclosure using specific green-related variables, namely the environmentally minded board of directors. Some previous studies in predicting green banking disclosure were less specific in choosing independent variables or using general variables.

Towards sustainable cropping: AI-driven precision agriculture for optimal water and pesticide use via drones and soil sensors

2026-01-18T11:20:43+00:00

Artificial intelligence (AI) combined with drones and smart soil sensors is transforming the field of precision agriculture to an uncharted level where optimal water and pesticide applications have never been realized before. This article provides a detailed analysis as well as a simulation-based validation of an AI- enabled precision agriculture framework for efficient use of water and pesticides. We test the integration framework of drone remote sensing, IoT soil sensors, and machine learning algorithms in a closed-loop cyber-physical system (CPS) by quantitatively evaluating it with a 100ha farm applicable discrete-event simulation model. Our simulations show that using this AI-empowered approach for irrigation results in 35% reduced water consumption and 80% less pesticide being used, while also increasing crop yield by 5-8%. The simulation also shows a 30% decrease in operation costs and a 25% return on investment with technology pay-back after 2.3 growing seasons. Critical to this performance is the combined data fusion of spatial drone imagery with temporal soil sensor data, which supports high-confidence diagnostics and directed interventions. The simulation model also uncovered a positive feedback loop between system dynamics and improvement across time, in which execution data drives AI prediction guidance for several seasons. But despite barriers to the ability to achieve cost penetration, the simulation-validated analysis of its economic and environmental dividends makes a strong case for the role that AI-powered systems can play in facilitating sustainable agricultural intensification.

Investigating the effectiveness in capturing environmental costs: The cause of small to medium enterprises in the Saudi manufacturing sector

2026-02-03T08:18:49+00:00

This study investigates the current design of costing systems used by Saudi small and medium enterprises (SMEs) in the manufacturing industry. It investigates the ability of SMEs’ costing systems (traditional or advanced) to capture environmental costs. The primary reason for this study is because there is a lack of research on Saudi SMEs and Environmental Management Accounting (EMA). This study adopts the contingency theory of business, which applies contingent variables to the issue being investigated. The contingent variables for this study are types of costing systems, the types of manufacturing, and their cost structures. The data was collected using an online, web-based questionnaire. Data was analyzed employing descriptive and multivariate analysis techniques. The study found that 65% of the targeted SMEs used traditional costing systems and 18.5% reported activity-based costing (ABC). Descriptive and multivariate analyses show that firms using ABC exhibited significantly greater ability to respond to environmental issues than firms using traditional systems; sector differences were not statistically significant. Cost-structure results provide partial support: several component-level correlations were significant and consistent with environmental costs being concentrated in overhead and indirect accounts, while direct materials and labor showed small positive links with the factors examined. This study recommends that SMEs in Saudi Arabia should change their costing approaches from a traditional system to a more advanced method, which will enable them to better identify and manage environmental costs and avoid wastage, penalties and fines from environmental and regulatory bodies.

Strategies for scaling a jewelry business to international markets: challenges and opportunities

2026-01-07T20:47:55+00:00

This study identifies the key obstacles and strategic approaches to the expansion of a Ukrainian jewelry SME into the U.S. market and prioritizes market opportunities based on sustainability principles. Triangulated findings from expert interviews (n = 12) and consumer surveys (n = 50) indicate that 76% of survey respondents perceived a mismatch between the brand’s design and prevailing U.S. minimalist aesthetics, while 92% of experts identified logistics as a major challenge for market entry. Successful strategies project an image of 71% positive response to visual adaptation and 66% positive response to ethical sourcing. An analysis with weights focuses on low brand recognition and high logistics costs as weaknesses that are countered by the high opportunity of increasing ethical demand. The paper concludes with the finding that scaling necessitates a two-fold approach of operational change to fit U.S. standards, as well as strategic stance in the overlap of heritage and sustainability in developing unique value. The methodology builds on the theory of internationalization by integrating the sustainable development as one of the strategic pillars of heritage brands.

Structural analysis of factors that influence the perception and effectiveness of occupational health and safety policies in the university environment

2026-01-17T15:02:55+00:00

This study examines Occupational Health and Safety (OHS) at a Peruvian public university, recognizing its importance as a key component of workplace well-being and institutional quality. The objective of this study was to analyze the factors influencing safety perceptions and the perceived effectiveness of OHS policies using a structural equation model estimated through partial least squares (PLS-SEM), complemented by an importance–performance map analysis (IPMA). The sample included 178 civil servants, 13 members of the OHS Committee, and 82 brigade members (teachers and students). The results reveal that regulatory compliance, OHS knowledge, and institutional safety culture significantly contribute to explaining safety perceptions and the effectiveness of OHS policies. Although training was highly rated, its impact on perceived safety and policy effectiveness was limited. The results underscore the need to prioritize knowledge about OHS and a culture of preventive safety as key factors for university well-being and sustainable institutional development, in line with the Sustainable Development Goals, in particular SDG 3 (Good Health and Well-being) and SDG 4 (Quality Education).

The role of metaverse marketing in enhancing tourism sustainability through immersive experience quality: An empirical study in AlUla, Saudi Arabia

2026-01-19T12:15:30+00:00

The paper discusses the role of metaverse marketing in enhancing sustainability in tourism based on the mediating effect of the immersive experience quality in the AlUla case, Saudi Arabia. The study is based on the Experience Economy Theory and Sustainable Tourism Development Theory since it combines the perspective of technology and experience to comprehend how virtual interaction leads to better sustainable behavioral results. The design was a quantitative, explanatory and cross-sectional design which used data obtained on 412 people who had experienced the metaverse tourism applications of AlUla, Virtual Reality (VR), Augmented Reality (AR) and Digital Twin/ Virtual Tours application. Partial Least Squares Structural Equation Modeling (PLS-SEM) was executed to conduct the analysis process through SmartPLS 4.0. Findings indicated that AR and Digital Twin/Virtual Tours had significant effect that is highly positive and tourism sustainability but VR did not reveal any meaningful relationships indicating that it might be a virtual fatigue when overused. In addition, the quality of immersive experience was also identified as an important mediator between metaverse marketing and sustainability results. The model was also found to be highly explanatory (Immersive Experiences Quality = 0.936 and Tourism Sustainability = 0.952 R2), which means that it is largely explanatory. The research contributes to the theoretical knowledge of digital immersion as a priority of sustainable tourism and provides valuable information on the work of policymakers and destination marketers intending to adopt balanced, hybrid approaches to digital implementation. Focusing on the authentic, educative, and responsible metaverse experiences, this study responds to the Saudi Vision 2030 and makes AlUla an example of smart and sustainable development of tourism all over the world.

Heritage memory and identity in Vietnam with a focus on residents’ topophilia for sustainable cultural tourism development

2026-01-19T11:04:34+00:00

This paper explores the intersections of sustainable cultural tourism development in Vietnam, along with the impact of community engagement, cultural identity, topophilia, heritage memory, and the moderating effect of socioeconomic status. Using the data obtained from 183 valid respondents, community engagement, topophilia, heritage memory, and cultural identity were measured using various scales, with the alpha values ranging from 0.7602 to 0.8925. The factor analysis produced 61.88% of the total variance. As for the regression analyses, it was found that the four predictors influence the development of sustainable cultural tourism, with cultural identity showing the greatest impact (standardized coefficient 0.133). This was followed by heritage memory (0.118), topophilia (0.106), and community engagement (0.210), which had the largest impact. All the relationships were moderated by socioeconomic status, and it had its greatest effect on topophilia (0.323). Given these, the study signals that the development of sustainable cultural tourism in Vietnam is within the enhancement of the cultural essence, emotional ties to the place, and community engagement.

Sustainability biophilic design in retail environments: Enhancing consumer experience and sustainability practices

2025-12-24T14:22:40+00:00

This research examines the impact of biophilic design as a stimulus on consumer experiences in retail settings. Biophilic design aspects have been examined from the perspective of both the fields of environmental psychology and marketing. This research uses the concepts of the Stimulus-Organism-Response paradigm (SOR), the attention restoration theory (ART), the temporal engagement theory (TET), and signaling theory. This effort examines the relationship between the impact of biophilic designs and customer perceptions regarding the satisfaction and sustainability of brands. The methodology used has been the administration of a cross-sectional survey in both Jordan and Palestine. This has allowed the empirical verification of the structural mode of the experiment. This experiment proposes that the factor of biophilic designs has positive effects related to customer satisfaction and the perceptions related to the sustainability of brands, because the in-store time factor acts as the mediator. This effort highlights the fact that biophilic designs have positive effects because the related store environments can stimulate positive experiences related to the extended duration of the positive experiences. This outcome has positive effects because the effect related to biophilic designs can influence the effect related to customer satisfaction.

Green innovation, company's ability, and corporate social responsibility: Evidence from Indonesia's recycling industry

2026-01-17T14:44:08+00:00

This study examines the mediating role of company capabilities in the relationship between green innovation and corporate social responsibility (CSR) initiatives in Indonesia’s recycling sector. A quantitative approach was employed, using data collected from 129 recycling firms across various regions in Indonesia through a structured online questionnaire. Structural equation modeling–partial least squares (SEM-PLS) was applied using SmartPLS software to test the proposed relationships. The results demonstrate that company capabilities significantly mediate the relationship between green innovation and CSR initiatives, indicating that green innovation alone is insufficient without adequate organizational capabilities. These findings highlight the importance of long-term commitment and strategic coordination in addressing the short-term costs and operational challenges of sustainability implementation in developing industries. This study contributes to the literature by emphasizing the strategic management of natural resources as a key driver of green innovation amid the global climate crisis. By integrating company capabilities, environmental initiatives, and green innovation, the research offers novel insights into sustainability practices in the recycling sector of developing countries. The study provides practical implications for managers and policymakers by underscoring company capabilities as a central mechanism for creating sustainable value, supporting circular economy development, and advancing ESG-oriented strategies.

The future of sustainable human resource efficiency: A study on the impact of emerging digital tools

2026-01-06T16:34:06+00:00

This article examines the impact of data analytics, artificial intelligence (AI) technology, and cloud computing on HR efficiency of Jordanian organizations, with emphasis on the moderating effects of information quality. A quantitative approach was utilized, and structured surveys were distributed to HR experts and HR managers who work in different industrial sectors in Jordan. Data from 415 valid respondents were statistically analyzed rigorously using the statistical software SPSS and AMOS, and were able to identify direct effects and moderation pathways. The study proves that operational efficiency in HR advances substantially by using data analytical systems with AI and cloud-based platforms. The quality of the data obtained acts as the fundamental element connecting organizational success. Organizations can fully benefit from digital transformation with proper data governance and consistent human resource data, but the absence or incorrect management blocks their advantages. Organizations should adopt digital technology as it depends on producing quality HR information to maximize HR efficiency. Jordanian businesses should invest in AI ethics, data governance, and cloud security measures to obtain the full advantages of digital transformation in HRM. The study presents applicable guidance for HR professionals, management executives, and governmental policymakers.