Business Decision Modeling

This article, utilizing DEMATEL analysis, discusses the application of a Blockchainbased IoT security perspective. It makes use of three essential Blockchain featurestransparency, immutability, and decentralizationto build environment that are reliable and impenetrable. This application is realized through the utilization of features such as AI-driven fraud detection, Blockchain security, data privacy, the reliability of Smart Contracts, transaction speed, and system scalability.

摘要
本论文旨在通过研究墨西哥与中国商务谈判中的文化差异，探讨其对谈判过程和结果的影响，并提出相应的解决策略。本文对文化差异理论进行了综述。通过对语言沟通、社交礼仪、人际关系和层级观念以及时间观念和谈判策略的差异进行分析。本文探讨这些文化差异对商务谈判的影响，包括目标设定和策略选择、沟通和理解、合作意愿和信任建立以及谈判结果和合作持续性。并提出解决墨西哥与中国文化差异的策略，包括跨文化沟通技巧和双语翻译的应用、谈判风格的调整和适应、尊重和理解对方文化的重要性以及具体案例分析和实践经验分享。本研究对于墨西哥和中国之间的商务谈判具有一定的指导意义和借鉴价值。

关键词：商务谈判；文化差异；谈判策略




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Abstract

The purpose of this paper is to study the cultural differences in business negotiations between Mexico and China, explore their influence on the negotiation process and results, and put forward corresponding solutions. This paper summarizes the theory of cultural differences. This paper analyzes the differences in language communication, social etiquette, interpersonal relationship, and hierarchical concept, as well as time concept and negotiation strategy. This paper discusses the influence of these cultural differences on business negotiation, including goal setting and strategy selection, communication and understanding, willingness to cooperate and trust establishment, negotiation results and cooperation continuity. It also puts forward strategies to solve the cultural differences between Mexico and China, including the application of cross-cultural communication skills and bilingual translation, the adjustment and adaptation of negotiation style, the importance of respecting and understanding each other's culture, and concrete case analysis and sharing of practical experience. This study has certain guiding significance and reference value for the business negotiation between Mexico and China.

Keywords　Business negotiation; Cultural differences; Negotiation strategy

This study examined the role of accountants in enhancing financial transparency and accountability, focusing on their contribution to sustainable economic development. Using a mixed-method approach involving surveys with accountants and financial experts in Nigeria, along with secondary data analysis, the study explored how accountants promote transparency through compliance with international financial reporting standards (IFRS), ethical codes, and auditing practices. The findings reveal that 70% of respondents believe IFRS compliance significantly boosts investor confidence, while 65% highlight the role of ethical practices in reducing corruption. Technological innovations such as blockchain and AI were identified by 60% of participants as critical tools for improving real-time auditing and financial accountability. Challenges include resistance to adopting global standards in certain regions (35%), gaps in accounting education (40%), and ethical pressures to manipulate financial reports (30%). However, opportunities such as increased globalization, corporate governance reforms, and advances in technology offer potential for strengthening transparency in emerging markets. The study concludes with recommendations for policymakers, businesses, and accounting professionals to enhance the role of accountants in sustainable development, focusing on improved education, governance, and technological integration.

response of the airport personnel to reopen the airports and finally a multiple case study analysis was conducted. Research Question 1 (RQ1): How do the selected airports prepare to support humanitarian response operations after a catastrophic incident? Research Question 2 (RQ2): Do the emergency response plans address the minimum requirements for an airport to be reopened, specifically focusing on space, logistical support and traffic control? Research Question 3 (RQ3): What were the causes of the closures at the airports? Research Question 4 (RQ4): When did the airports reopen? Research Question 5 (RQ5): Were the emergency response plans effective at supporting the response phase of the catastrophe response? Data Sources This study collected data from multiple sources to answer the research questions. Data for RQ1 it was found using open source searching on the internet. The United States Marine Corps Doctrinal Publication (MCDP 3-21) Aviation Operations provided the minimal requirements to run an expeditionary airfield which was utilized to answer RQ2. The social media site Twitter was utilized to answer RQ3 and RQ4 by conducting an advanced search on the opening and closing of the specified airport for seven days after the incident. A post-incident analysis of each airports support of the humanitarian response was then conducted against the

Making an intuitive decision in any business field without using adequate methodologies could lead to the selection of wrong solutions and eventually could cause a loss. The Multiple-Criteria Decision-Making (MCDM) methods could be beneficial in avoiding such an occurrence. The main target of this paper is to introduce such an MCDM technique that sublimates relatively simple procedures, acknowledging the decision environment's vagueness and intelligibility. With that aim, the Single-Valued Neutrosophic extension of the PIvot Pairwise RElative Criteria Importance Assessment (SVN PIPRECIA) is proposed. The main reason for using the SVN numbers is because they better incorporate the philosophical aspect of the decision process. The applicability of the proposed approach is observed in the actual case study involving selecting the appropriate bottle for Crna Tamjanika (Red Tamjanika

The relief organizations work in volatile environments involving a variety of actors with different skills and knowledge. The service of emergency for victims of natural disasters requires a rapid decision-making. The objective of the approach presented in this paper is to develop a Systemic Process Model (SPM) for procurement decisions in humanitarian logistics. The SPM aims to support procurement tasks of humanitarian organizations during the response phase in disaster relief. The approach provides a decision support tool using an appropriate quantitative model reflecting the specific area of humanitarian logistics processes.

From the billboard to the byte, from the handshake to the hyperlink, marketing has changed drastically in the vast theater of 21st-century business. This research article explores the dynamic juxtaposition and convergence of conventional and digital marketing and sales techniques, therefore highlighting the tectonic changes in customer involvement, campaign orchestration, and technology mediation. Influencer marketing, CRM automation, and influencer marketing as business ecosystems migrate from the analog inertia of print advertisements and field sales into the turbulent digital storm of AI-driven analytics necessitate not just adaptation but also change from the toolset perspective. This study seeks to outline the philosophical undercurrents, historical background, and technical progress that have collectively rewritten the marketing playbook, therefore acting as a compass for contemporary professionals-an intellectual ready reckoner. In its golden age, traditional marketing depended on wide brushstrokes-mass communications across stationary media like print, radio, and television. Designed to mesmerize the collective consciousness, the campaign was monologic, one-directional. Newspapers column inches, the famous tagline, the television jingle-they were the currency of credibility. Their philosophy rested on emotional resonance, persuasion, and aspirational identity. These approaches were sometimes castles constructed on sand-grand in intention but precarious in responsibility-limited capacity for feedback, and measures based more on intuition than evidence.

The rapid adoption of Low-Code Development Platforms (LCDPs) has created a critical need for systematic evaluation methodologies that enable organizations to make informed platform selection decisions. This paper presents a comprehensive evaluation framework based on five key criteria: Business Process Orchestration, UI/UX Customization, Integration and Interoperability, Governance and Security, and AI-Enhanced Automation. We propose a weighted scoring model that allows organizations to quantitatively assess and compare different low-code platforms based on their specific requirements and strategic priorities. The framework addresses the gap between marketing-driven platform comparisons and rigorous, context-specific evaluation methodologies. Through empirical validation in enterprise environments, we demonstrate how this structured approach can significantly improve decision-making outcomes and reduce the risk of platform lock-in or inadequate solution selection.

Principal component analysis (PCA) is a widespread and widely used in various areas of science such as bioinformatics, econometrics, and chemometrics among others. Once that PCA is based in the eigenvalues and the eigenvectors which are a very weak approach to high dimension systems with degrees of sparsity and in these situations the PCA is no longer a recommended procedure. Sparsity is very common in near infrared spectroscopy due to the large number of spectra required and the water absorption broad bands what makes these spectra very similar and with heavy sparsity in matrix dataset, demoting the precision and accuracy, in the multivariate modeling and within projections of data matrix in smaller dimensions. To overcoming these shortcomings the LASSO, a not PCA based method, model was applied to a NIR spectra dataset from Biodiesel and its performance was, statistically, compared with traditional multivariate modeling such as PCR and PLSR.

The National Payments Corporation of India (NPCI) has invested a sizable amount of money in the country's massive payment infrastructure in an effort to enhance the user experience. However, in order for investments to be profitable, NPCI must guarantee the ongoing use of technological solutions and post-adoptive behaviors like continuance and recommendation intention. The impact of cognitive factors (i.e. Performance expectancy, effort expectancy, social influences, facilitating conditions; personal innovativeness) and affective factors (such as satisfaction) on conative factors (such as continuation and recommendation intention) in the perspective of UPI applications (apps) was investigated using the UTAUT model. Partial Least Square Structural Equation Modeling when applied on 651 users (PLS-SEM) showed that satisfaction had a direct impact on continuation intentions, which in turn had an impact on recommendations intentions. It was discovered that all cognitive factors, including performance expectations, effort expectations, and facilitating conditions, have an impact on satisfaction. According to the study, adding a significant individual difference variable-personal innovativeness with regard to information technology-would aid in our understanding of the role that these factors play in the development of continuous intention. It further examines the influence of trust and security, and the pace of innovation on continued intentions. Through the mediating function of user satisfaction, it also looked at the impact of performance expectancy, effort expectancy, social influence, facilitating variable, and personal innovativeness on the continuance intentions of the UPI system. All factors have been shown to be significant. Future researchers will find it extremely helpful that the study used a validated instrument to better understand user adherence and referral intentions. Therefore, this study adds to the limited body of knowledge in the payment industry literature by examining how users perceive UPI apps and post-adoption behaviors.

Background: Contemporary strategic frameworks demonstrate persistent inadequacy when addressing decision-making under conditions of perceptual uncertainty. Traditional optimization-based approaches often amplify cognitive distortions rather than correcting them.

Objective: This study examines the intellectual contribution of strategist Djuradj Caranovic to strategic cognition theory, specifically his development of "perceptual architecture" as a systematic approach to reconstructing decision-maker reality frameworks.

Methods: Analysis of published frameworks, institutional case studies, and structured interviews conducted between 2022-2024. Comparative assessment against established strategic management theories and behavioral economics literature.

Results: Caranovic's framework demonstrates three core innovations: (1) treatment of perception as strategic infrastructure rather than psychological variable, (2) deployment of AI systems as behavioral diagnostic tools rather than automation systems, and (3) explicit temporal constraint architecture for multi-horizon strategic decisions. Case study analysis reveals measurable improvements in strategic coherence and institutional resilience.

Conclusions: The framework represents a paradigm shift from action-oriented to perception-oriented strategic design, addressing critical gaps in contemporary strategic practice. Academic adoption across multiple institutions suggests significant influence on strategic management theory development.

In the era of digital transformation, Big Data adaptation has emerged as a critical capability for organizations striving to leverage massive and diverse data streams for strategic decision-making, operational efficiency, and innovation. Traditional methods for evaluating Big Data adoption-such as the DEMATEL (Decision-Making Trial and Evaluation Laboratory) technique-have provided valuable insights into the cause-and-effect relationships among various influencing factors. However, these methods often fall short in handling uncertainty, dynamic dependencies, and scalability challenges posed by real-world distributed data environments.This paper proposes an enhanced and robust framework for Big Data adaptation that integrates hybrid decision-making models with distributed analytics platforms. The core of our methodology is a fusion of Fuzzy DEMATEL, Analytic Network Process (ANP), and COPRAS (Complex Proportional Assessment), offering a comprehensive multicriteria decision-making (MCDM) system. Fuzzy DEMATEL accommodates vagueness in expert opinions and quantifies interdependencies among critical adaptation factors-such as Compatibility, Perceived Benefits, Technology Resources, Security & Privacy, and Trialability. ANP and COPRAS enhance prioritization robustness and validate consistency across multiple ranking methods.Furthermore, the framework incorporates Apache Spark to simulate real-time Big Data scenarios, enabling high-speed data ingestion, processing, and analytics. We also introduce Bayesian Networks for probabilistic causal inference, strengthening the understanding of directional relationships among adaptation variables. The experimental setup includes synthetic and semi-real datasets to model enterprise-scale Big Data environments. Comparative results demonstrate that "Compatibility" remains the dominant driver in Big Data adoption across all models, while "Trialability" continues to exert the least influence.To ensure result credibility, we apply validation metrics including the Influence Degree Index (IDI), Entropy Weight Method (EWM), and Consistency Ratio (CR). The results affirm the reliability, accuracy, and scalability of the proposed hybrid approach. A key strength of the framework lies in its ability to integrate subjective expert feedback with objective data-driven simulation, offering a holistic view of Big Data readiness and adoption dynamics.In addition, the paper explores future research directions such as the integration of Edge/Fog Computing using TinyML, Blockchain-based data governance for secure sharing, Explainable AI (XAI) methods like SHAP and LIME to ensure transparency in model decisions, and Federated Learning for privacypreserving model training across distributed data sources. These innovations not only strengthen the technical foundations of the framework but also ensure its long-term relevance in evolving enterprise ecosystems

The landscape of consumer behavior in insurance markets has evolved significantly in recent years, driven predominantly by advancements in big data analytics. This paper examines the dynamics inherent in bundled insurance offerings, emphasizing the role of data-driven insights in shaping consumer preferences and decision-making processes. By analyzing extensive datasets from various channels-such as online interactions, customer feedback, and transaction records-this study delineates the critical factors that influence consumer choices when selecting bundled insurance products. Through a multifaceted analytical approach, the research reveals patterns and correlations that were previously obscured, ultimately providing a comprehensive understanding of consumer tendencies. The findings indicate that consumers are increasingly drawn to personalized bundled offerings that align with their unique needs and risk profiles. Such preferences are shaped by their experience with digital interfaces, pricing strategies, and the perceived value of the bundles. By leveraging machine learning algorithms and predictive modeling techniques, insurers can segment their customer base more effectively, leading to tailored marketing strategies that resonate with specific demographics. The application of big data analytics not only enhances operational efficiency but also fosters deeper customer engagement by enabling insurers to anticipate and respond to evolving consumer demands. In conclusion, this paper contributes to the field by illustrating how big data analytics can transform the approach to consumer behavior analysis in the insurance sector, especially regarding bundled products. The integration of these insights into business strategies allows insurers to maximize their competitive edge, fostering innovation while meeting the nuanced needs of contemporary consumers. As the industry continues to adapt to technological advancements, the recommendations provided outline a pathway for insurance firms aiming to enhance customer satisfaction and loyalty through informed, data-driven decision-making processes.

The telecommunications industry is rapidly evolving, necessitating workflow automation to improve efficiency, reduce operational costs, and enhance service-level agreement (SLA) compliance. This study examines the impact of Camunda BPM-based automated validation and escalation workflows in optimizing telecom operations. Traditional manual validation and escalation processes often lead to delays, errors, and compliance risks, affecting service delivery and customer satisfaction. By leveraging Business Process Model and Notation (BPMN) and Decision Model and Notation (DMN) within Camunda BPM, telecom providers can automate service request validation, fault management, and issue escalation, ensuring faster and more accurate decision-making. The research adopts a quantitative methodology, comparing manual, automated, and optimized workflows using key performance indicators such as processing time, error rate, SLA adherence, incident resolution time, and cost reduction. The findings demonstrate that automating validation workflows reduces errors by 86% and processing time by 71%, while automated escalation improves SLA compliance by 38% and reduces incident resolution time by 73%. Furthermore, applying optimization techniques enhances these efficiencies, achieving 100% SLA compliance, near-zero errors, and a 52% reduction in operational costs. The study concludes that Camunda BPM-driven automation significantly enhances workflow efficiency in telecommunications, enabling faster service execution, optimized resource utilization, and enhanced regulatory compliance. The research provides valuable insights for telecom operators seeking to implement workflow automation for improved operational performance and service excellence.

This study investigates the relationships between transparency, responsibility, compliance, and organizational performance, with the aim of identifying key drivers that contribute to improved outcomes. Using correlation analysis, the study examined how these constructs interact and their collective impact on performance. The findings revealed that transparency, responsibility, and compliance were positively correlated with performance, with compliance showing the strongest relationship (R = 0.77). Transparency (R = 0.62) and responsibility (R = 0.65) also demonstrated moderate positive relationships, highlighting their significance in fostering better performance outcomes. The analysis further revealed an R-squared value of 0.74, indicating that the three variables collectively explained 74% of the variance in performance. This strong explanatory power underscores the critical role of transparency, responsibility, and compliance in shaping organizational success. The p-value of 0.000 confirmed the statistical significance of these relationships, assuring the reliability and robustness of the findings. The study concludes that improvements in transparency, responsibility, and compliance are essential for achieving enhanced performance. Transparency facilitates open communication and trust, responsibility fosters accountability and efficiency, while compliance ensures alignment with regulatory and operational standards. These attributes collectively contribute to creating an environment conducive to superior organizational outcomes. Based on these insights, the study recommends that organizations prioritize initiatives aimed at strengthening transparency, promoting responsibility, and ensuring compliance. Strategies such as establishing clear accountability structures, fostering transparent decision-making, and providing regular compliance training can significantly enhance performance. Continuous monitoring and integration of these constructs into organizational culture are critical for sustaining long-term success. By highlighting the importance of transparency, responsibility, and compliance, this study provides actionable insights for organizations seeking to improve performance. The findings serve as a foundation for policy recommendations and strategic decision-making, offering a pathway to sustainable growth and competitive advantage.

In the midst of rapid technological advancement and shifting societal expectations, the fields of management sciences and development studies stand at their crossroads. While navigating the challenges thrown up by globalization, sustainability, and social equity, scholars and practitioners have to remain committed to innovative research and actionable solutions for the multidimensional challenges thrown up in our times.

The recent global crises-from economic meltdown and pandemics to climate change-have put a strong emphasis on the role of adaptive leadership and resilient organizational structures. Interdisciplinary collaboration has thus become highly relevant. It is in this context that the integration of insights drawn from the vast areas of management sciences, economics, sociology, health, psychology, technology, statistics, and environmental sciences become relevant for constructing holistic approaches that could contribute to improving not only organizational effectiveness but also the sustainable development goals.

Furthermore, the proliferation of data-driven decision-making requires a rethinking of traditional management practices. The power to leverage big data, AI, and machine learning can turn insights into impact, revolutionizing the way organizations think and act. Therefore, fostering a culture of continuous learning is very important for managers and organizations that want to thrive in an ever-evolving landscape.

The Journal of Management Sciences and Development Studies (JMSDS), a publication of the Faculty of Management Sciences, University of Uyo, Uyo-Nigeria, calls upon contributors to explore innovative frameworks, empirical studies, and case analyses that challenge conventional wisdom. We welcome a wide variety of methodological approaches, including analytical modeling, empirical research, experimental work, literature review, and methodological reasoning to ensure a rich tapestry of insights into critical areas such as accounting, banking, entrepreneurship, information systems, manufacturing and distribution, organizational behavior, finance, marketing, risk management, decision analysis, taxation, mathematical programming and networks, applications in the public sector, and supply chain management.

By sharing knowledge and experiences, we can collectively advance our understanding of management and development in a way that is ethical, inclusive, and forward-thinking.
As we begin this new volume, our emphasis remains the same: to bridge theory and application. Your insights are of great importance to our mission of fostering management sciences and contributing to developmental studies. Let's create pathways together for innovation, inclusivity, and sustainable growth in our ever-changing world. We look forward to your contributions and to a fruitful academic journey ahead.

Editorial Approach
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JMSDS publishes biannually, providing a timely platform for disseminating cutting-edge research, practical insights, and policy implications.

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The rapidly evolving engineering management arena pushes the decision-making process out of its comfort zone with escalating project complexity, vast amounts of generated data, and a need for timely and accurate decisions. Though effective in previous times, traditional methodologies for decision-making often fall short of effectively dealing with the intricate dynamics of modern engineering projects. The potential of Artificial Intelligence to drive transformational changes in the decision-making process within engineering management is discussed in this paper. Models of Artificial Intelligence, such as machine learning algorithms, predictive analytics, and optimization techniques, make it quite feasible for an engineering manager to progress effectively toward better decisionmaking based on evidence. The study begins with a trace of the limitations of traditional decision-making approaches and the challenges inherent to engineering managers in project planning, resource allocation, and risk management. Through case studies and simulations, the paper demonstrates how AI-driven decision-making can result in efficient resource use, project risk reduction, and optimized project scheduling. Case studies presenting successful implementations of AI in engineering projects outline improvements in project timelines, cost efficiency, and management effectiveness. The paper also raises issues related to the ethical concerns and challenges that might emanate from the application of AI in engineering management, such as concerns for personal data protection and bias in AI models. The main conclusion is that while AI has enormous benefits, it must be meticulously introduced with an apparent understanding of its limitations and potential risks. This paper discusses the transformative potential of Artificial Intelligence AI in engineering management, specifically in decision making processes. By utilizing AI models such as machine learning, predictive analytics, and optimization techniques, engineering managers can enhance decision-making, optimize resources, and mitigate risks. The paper explores the limitations of traditional decision making methods and presents case studies that demonstrate the benefits of AI driven decision making in various engineering projects. Additionally, it addresses the ethical concerns and challenges associated with AI implementation, emphasizing the need for a balanced and informed approach.

This study explores the relationship between organizational conflict and dynamic capabilities, focusing on task
conflict, relationship conflict, and process conflict, and their impact on the dynamic capabilities of sensing,
seizing, and transforming. Drawing on data from a sample of organizations, multiple regression analyses were
conducted to elucidate these relationships.
The results reveal that process conflict consistently emerges as a significant negative predictor for all three
dynamic capabilities. Specifically, high levels of process conflict are associated with reduced abilities to sense
new opportunities, seize these opportunities, and transform operations to maintain competitiveness (De Dreu &
Weingart, 2003). Task conflict, while generally viewed as potentially beneficial for innovation, was found to
negatively impact sensing and transforming capabilities, and to a lesser extent, seizing capabilities (Jehn, 1995).
In contrast, relationship conflict did not show a significant impact on any of the dynamic capabilities, suggesting
that interpersonal disagreements, while potentially disruptive, do not directly hinder an organization's adaptive
processes (Amason & Sapienza, 1997).
These findings underscore the detrimental effects of process conflict on organizational adaptability and highlight
the nuanced role of task conflict. Managing and mitigating process conflict appears crucial for fostering an
environment conducive to dynamic capabilities. The study provides practical implications for managers,
emphasizing the need for conflict management strategies that focus on reducing process-related disagreements
to enhance organizational performance and innovation (Eisenhardt & Martin, 2000).
The limitations of the study include its cross-sectional design, which restricts the ability to draw causal
inferences, and the reliance on self-reported data, which may introduce bias (Podsakoff et al., 2003). Future
research should consider longitudinal designs and the inclusion of objective performance measures to validate
and extend these findings.
In summary, this research contributes to the understanding of how different types of conflict affect
organizational dynamic capabilities, providing actionable insights for improving conflict management practices
to support organizational agility and resilience.

Applying Enterprise Resource Planning (ERP) systems in higher education is not only a global trend but also an important
part of the digital transformation process of universities. ERP in higher education helps automate and integrate
management processes, from finance, human resources, student management, to asset management and enterprise
collaboration, creating a unified and efficient information system. Worldwide, many universities have successfully
implemented ERP solutions, bringing significant benefits in resource management and planning. In Vietnam, the
application of ERP in higher education is relatively new but has begun to receive attention.

Project management methodologies are undergoing a seismic shift in today's fast - paced, digitally - driven landscape. This comprehensive review synthesizes the evolution of project management approaches, from traditional predictive frameworks to agile and hybrid methodologies. A systematic analysis of cutting - edge research reveals the transformative power of adaptive, iterative, and cus-tomer - centric project management paradigms. Key findings underscore the ascendancy of agile and hybrid methodologies in modern project management, driven by their capacity to foster collaboration, innovation, and responsiveness in an era of unprecedented uncer-tainty. This seminal review provides project management practitioners, scholars, and organizations with actionable insights to navigate the complexities of contemporary project management and stay ahead of the curve.

The purpose of the research, the results of which are presented in this article, is to present the main theses of the theory of the multilevel nature (multi-levelness) of a business model created by the author within the framework of scientific work in the field of business modeling and strategic management. The article is a logical continuation of the author's scientific research presented earlier, within the framework of which a review of foreign and Russian scientific works in the field of business model innovation and definition of the concept of a business model was carried out, the hypothesis of multilevel business model was put forward, the author's universal intersectoral methodology for developing an organization's business model and forecasting its economic efficiency was presented. The material presented in this article is based on a long-term empirical analysis obtained during observations of the activities of organizations in various industries in Russia and abroad, and contains a theoretical basis describing the object of the formulated theory — a multilevel business model of the organization — and related postulates. The theses defining the theory of the multilevel nature of the business model are formulated: the primacy of the business model of the organization over its strategy is stated; the multilevel nature of the business model is described (holding, corporate and product-market levels are highlighted); the implementation of business modeling and business model innovation (BMI) is justified by levels, and not in relation to the business model as a whole; the recommended focus or starting point of business modeling / BMI is determined. The theoretical theses are accompanied by the necessary explanations and are supported by the evidence base. The theoretical findings and methodological solutions proposed in this study solve the problem of the practical applicability of the business model concept and systematize the process of business modeling and business model innovation.

In construction project cycle, accurate cost estimation is key that plays a major role in project feasibility, budgeting and profitability. There were traditional manual types of constructing cost estimating but with time, it became more technology driven with both advancing technology and change in content of construction cost estimating. In this paper, traditional versus modern estimating methods are compared and the pros and cons of these methods are discussed. However, gross error found in traditional methods, such as analogous and parametric estimating, lacks simplicity and precision. On the other hand, modern ways, such as BIM and the AI based techniques, are offering increased accuracy and efficiency, but these pose complexity, cost overhead, and training issues. Through this analysis, the study emphasizes the need for blending of the paradigms of traditional and modern methods in the estimation of construction project. Three case studies in real world construction projects that have used both traditional and modern estimating techniques are used to further support the findings in the paper.

This article examinesthe use of fine tuned small Language Learning Models LLMs to develop AIdriven regulatory compliance
training tailored for banking and payment systems. It discusses the integration of industry specific regulations, internal policies, and best
practices into training modules, with a focus on personalized learning, interactive simulations, and real time updates. The proposed
solution aims to improve training efficiency, ensure adherence to regulations, and deliver scalable, cost effective compliance training
solutions. Additionally, the article addresses potential challenges, including data quality, model interpretability, and ethical considerations
in AI deployment for regulatory training.

Purpose: This study to determine the correlation between the role of accounting information system and reliability financial reporting in small businesses of Burao district, Somaliland. Methodology: The study adopted descriptive research design, specifically cross-sectional survey design using both the quantitative and qualitative methods of data collection. Descriptive study according to Gall et al (1996) enables the researcher to collect information from a cross section of a given population. This study design was used because it is the most used research method in social research, the target Population included a total of 50 participants from the owners and managers of the small and medium businesses of Burao downtown. Respondents were grouped into strata's consisting of the top level, functional level and operational level and purposive sampling was conducted in each stratum to get relevant information for the study without any bias. Primary data was collected with questionnaires and in-depth interviews. Considering the nature of the data that was collected, it will be very appropriate to use Both quantitative and qualitative approaches to analyze the data. To analyze the data it was used SPSS, graphs and excel methods. Findings: The finding of this study in small businesses, accounting information systems play a critical role in financial management. These systems provide small business owners with the ability to track finances, monitor expenses, and make informed decisions about the business's future. Conclusion: Accounting information systems play a crucial role in small businesses as they enable them to manage their finances effectively. By providing accurate financial data, enabling financial analysis, and forecasting, and facilitating tax compliance, accounting information systems help small businesses make informed decisions and achieve their financial goals.

Businessmen sometimes become rounded up by financial and other obstacles 360*. They feel like being caught inside Chakra Vyuha (like Abhimanyu). They require relaxation, sound sleep, perspective taking and decision making effectively. The time constraint blocks them from getting all these solutions as there is no one technique which ensures all these. While giving Wonderfeelz Relaxation Technique for a businessman, the feedback indicated the benefits of decision making and perspective taking. Hence, the case was further studied by administering Symptomatology based Decision Style Questionnaire and DASS-21. The results are encouraging and show that perspective taking can be improved without putting oneself in others' place and risking originality. Wonderfeelz Relaxation Technique helps generate perspective taking, decision making without losing one's own originality. This technique also entirely different from all other relaxation techniques and it involves Abstract Guessing.

The climate has recently been fluctuating globally. Such climate, which affects the demand for seasonal products, varies depending on geographical conditions. However, analysis models of previous studies on nationwide demand for seasonal products have not considered differences in climate attributed to different regions in the country. Therefore, in this study, focusing on the relationship between climate and region, we extract common characteristics on the nationwide demand factors for a seasonal product group (Japanese alcoholic beverages). We propose a new demand analysis model that enables a comparative analysis among multiple items, more accurately, cross-sectionally, and concisely by using two independent factors: meteorological factors by item and regional weights (demand). We develop a new algorithm using alternating least squares for the estimation problem of inseparable parameters generated by expressing these two factors in the form of products. The validity and effective...

Abstract. Turbulent environment can create crises that management has to soles in a limited time with critical decisions. Critical decisions are an attempt to apply efficient modes of cognition and action to enable the organization to cope with consequential environmental threats or take advantage of important opportunities in the presence of highly restricted time in turbulent markets and/or specific situations. Critical decisions involve a process of the organization’s leadership to think, consult, act, gain acceptance for optimal solutions to complex problems in the presence of highly restricted time in crisis given by scarce resources, uncertain factors, aversive environment, environmental difficulties, ambiguous circumstances, unclear and volatile situations, or a combination of these factors. This study presents the endogenous and exogenous types of crises for organizations and vital factors for critical decisions that can be categorized in responsitive, proactive and recovery...

Boeing has been the hub of Aircra manufacturing since the age of the World War and beginning from the 1960s. Centuries later India, has now finally established it's new rule in the air with Boeing Company taking a curve edge to all the facili es that India is already equipped with. Riding on the back of the futuris c innova on and Technology with Space Technology s ll under India's control, Boeing is a lifelong Business hub for the scholars emerging is Management field. A wide consciousness with the Sustainability program replaced the old Boeing with new 777 Boeing which determines the future investment in fuel technology as frui ul. The introduc on to the research focuses on largely Bangalore's new Boeing facility, the revenue generated and its opera ons that is a part of the global opera ons including USA, South East Asia and Africa. It also discusses, the role of Boeing in the market as a leader in the management sector of diversifica on and expansion. The Objec ve of the research paper deals with the decision-making approach of Boeing in handling data. It also brings out the importance of the improved performance of its supply chain management. The findings of the research are followed by a discussion and conclusion which deal with global study of employee role, partnerships and total involvement of the company in space research and modern technology. Major work includes sources from the Boeing Journal, Boeing Annual reports, Board of Director Mission Vision and Goals. Some notable websites like the www.history .com were also studied for knowing Boeing in the era of World War when most of the American businesses were being taken by the Japanese and the United States of America was s ll under a feeling of disinterest towards the Chinese. For a be er understanding of the distribu on channels www.travelpro.com was also referred. Also some of the historical evidence could be cited from the ar cle 'A role in the recovery of the airline transport market which is authored by John M.C King in the Volume 13 of www.sciencedirect.com.

Pada teknologi yang berkembang saat ini sudah mampu menyajikan informasi yang informatif dan sangat mudah untuk didapatkan berupa elektronik. Namun pada STT YUPPENTEK dalam pengelolaan jurnal atau karya ilmiah lainnya masih menggunakan cara konvensional atau manual sehingga menimbulkan beberapa permasalahan yaitu pada saat proses terbit jurnal membutuhkan waktu yang cukup lama, karena sudah terlalu lama datadata menjadi terpisahpisah dan dari segi biayapun membutuhkan biaya yang cukup besar, dalam pengelolaan karya ilmiahnya pun belum memenuhi syarat yang ditentukan oleh dikti dengan perihal akreditas jurnal yang mengharuskan jurnal dikelola secara online karena dengan begitu akan lebih mudah dan cepat. Dengan adanya iJC (iLearning Journal Center) dapat mempublikasikan jurnal secara online, memudahkan pengguna untuk submit jurnal, mengubah pengelolaan ejournal menjadi lebih terdistribusi dan dapat mempermudah proses penyerahan naskah, review, edit, sampai dengan tahap publikasi serta dengan menggunakan iJC (iLearning Journal Center) akan menghasilkan e-journal yang berkualitas. Pada penelitian ini peneliti menggunakan beberapa metode yaitu metode observasi, wawancara, dan studi pustaka serta menggunakan UML (Unified Modeling Language).

Writing a Business Plan is a book designed for individuals of all backgrounds and experience levels to simplify the process of creating a practical and effective business plan. It covers market research, competition analysis, target audience definition, and realistic goals. The guide emphasizes practicality and simplicity, making it accessible to readers with varying business knowledge levels. By the end of the book, readers will have a solid understanding of how to write a practical business plan.

Abstract: Project performance guarantee optimal utilization of resources, meeting project timelines, and achieving the desired outcomes, especially in irrigation sectors as global demand for food production increases to support a burgeoning population, optimizing water usage and irrigation systems becomes imperative. In various continents like Asia, and America, countries have focused more on maximizing the available resources to unlock the full potential of water resources, enhance crop yields, and mitigate environmental impacts which has realized over 90% project success rate unlike in Embu county, Kenya. As a result, the study thus aimed to determine the effect of project control on project performance within the context of irrigation projects in Embu County, Kenya. To be specific, the research focused to examine the extent to which comprehensive project planning, decision-making processes, risk management, and project monitoring influences the performance of irrigation projects in Embu County, Kenya. Additionally, the study explored existing theories and models such as waterfall model, prospect theory, and theory of constraints in relation predictors variable at hand. The researcher target population include 4 irrigations project namely, Nthawa, Masinga, Kanyuambora irrigation project, and RupingaziWeru irrigation water project in Embu County, where the unit of observation comprises of 153 respondents including project management officials, ministry of water and irrigation officials, and community representatives. A semi-structured questionnaire was utilized in this investigation to help in collection of real time data that is free from bias and errors. Once data is collected, a statistical package for social science software in readiness for analysis was included. Quantitative data was analyzed using descriptive statistics which include means, percentages, standard deviations and frequencies, while qualitative data utilized content analysis to identify themes and vital narratives emerging from the data. Further, the degree of impact and relationships between variables of project control (project planning, project monitoring, risk management, decision making) and project performance of irrigation projects in Embu County, Kenya was established using Pearson correlation and regression models after diagnostic tests such as normality and homoscedasticity. The researcher noted after a comprehensive descriptive, Pearson correlation and regression analysis, the result revealed a moderate practice of project planning, monitoring, risk management, and decision making, thus low performance of irrigation projects in Embu County, Kenya. As a result, the study recommends prioritization and investment in robust planning processes. Project team involved in irrigation projects to ensure that comprehensive planning activities are undertaken, including thorough needs assessment, stakeholder engagement, and resource allocation. Establish clear monitoring protocols and responsibilities, as well as leveraging technology where possible to streamline data collection and analysis processes. Regular and timely reporting of project progress and milestones to relevant stakeholders is essential to ensure transparency and accountability. The study also recommends adoption of project management software such as Asana, Trello, and Microsoft Project tools for tracking tasks, milestones, and deadlines. Teams to invest in comprehensive risk assessments at various stages of project implementation to identify potential threats and vulnerabilities. Subsequently, develop and implement a risk mitigation plan to address identified risks effectively. Regular reviews and updates of risk registers are essential to ensure that emerging risks are promptly addressed and managed. Furthermore, fostering a culture of risk awareness and accountability among project teams to enhance risk management practices and ensure resilience in project execution. Ensure that decision-making processes are transparent, participatory, and informed by reliable data and information. Finally, the study recommends project team to establishing clear decision-making frameworks and protocols to streamline decision-making processes and reduce ambiguity.

Las fusiones y adquisiciones han probado ser un medio popularmente significativo y creciente para alcanzar diversidad y crecimiento corporativo (Nahavandi y Malekzadeh, 1988). Sin embargo, la efectividad de esta estrategia depende de una planeación extensiva, un análisis riguroso y una implementación cuidadosa (Blake y Mouton, 1984; Jemison y Sitkin, 1986; Salter y Weinhold, 1979). El presente estudio está enfocado a investigar los activos intangibles (p. e. conocimiento tácito, competencias, creencias e ideas) que afectan el desempeño de las empresas involucradas en una fusión o adquisición. Una vez identificados estos factores intangibles, esperamos que una estrategia de fusión tenga más posibilidades de ser exitosa.

The need for an IOT approach with the world of education, especially at thevocational level so that students can know the development of technological advances.Because in the world of school or college a lot of time is spent on time-consuming activitiesand eventually deviates from the main purpose of educational institutions, for examplechecking student attendance which must be done several times a day. The existence of IoTwill help this inefficient system. Students' knowledge of IoT needs to be increased, studentsfeel the need to increase the provision of material, so the solution is to increase students'knowledge in mastering IoT and IoT components ranging from sensors, CPUs, embeddeddevice operating systems, networking. After carrying out Community Service activities withthe theme IOT Competency Softskill Improvement for Students of SMK Muhammadiyah 1Kramat after participating in this activity, students know IOT better and gain mastery of IOTcomponents.

Perkembangan teknologi informasi yang semakin cepat dari dulu hingga sekarang membuat pola berpikir manusia akan kebutuhan informasi yang diinginkan dapat diakses dengan mudah, cepat, dan akurat. PESSTA (Penilaian Sidang Skripsi dan Tugas Akhir) adalah sebuah sistem pelayanan kampus yang ditujukan bagi dewan penguji dalam menyusun alur pelaksanaan sidang, peserta sidang maupun penonton sidang dalam pelaksanaan sidang skripsi dan tugas akhir pada Perguruan Tinggi Raharja. Untuk sistem PESSTA ini belum bisa secara otomatis mengakses poin validasi jurnal dan juga belum diberlakukan SK (Surat Keputusan) yang menentukan jurnal yang diakui dan tidak diakui di Perguruan Tinggi Raharja. Maka dari itu penulis melakukan metode pengumpulan data dan rumusan masalah yang sering terjadi saat ini. Hasil akhir penelitian ini adalah menggunakan sebuah sistem baru yang bernama PESSTA+ (Penilaian Sidang Skripsi dan Tugas Akhir Plus) yang saat ini sedang dalam tahap pembuatan. Dalam implementasinya terdapat beberapa poin salah satunya adalah validasi jurnal. Dengan adanya sistem ini diharapkan mahasiswa dapat dengan mudah melakukan validasi jurnal dan mendapatkan nilai yang valid sebagai salah satu syarat kelulusan pada

Abstract. Turbulent environment can create crises that management has to soles in a limited time with critical decisions. Critical decisions are an attempt to apply efficient modes of cognition and action to enable the organization to cope with consequential environmental threats or take advantage of important opportunities in the presence of highly restricted time in turbulent markets and/or specific situations. Critical decisions involve a process of the organization’s leadership to think, consult, act, gain acceptance for optimal solutions to complex problems in the presence of highly restricted time in crisis given by scarce resources, uncertain factors, aversive environment, environmental difficulties, ambiguous circumstances, unclear and volatile situations, or a combination of these factors. This study presents the endogenous and exogenous types of crises for organizations and vital factors for critical decisions that can be categorized in responsitive, proactive and recovery...

Conventional learning, based on logical-deductive concepts such as "two plus two equals four" and "if we add a third line to two parallel lines, parallelism is maintained," has its value. However, as Spinoza (1632-1677) taught us many centuries ago in his "Treatise on the Emendation of the Intellect," memorized technical knowledge alone is insufficient. ETHICAL STATEMENT All content from JER-JOURNAL OF ENTREPRENEURIAL RESEARCHERS is licensed under Creative Commons, unless otherwise specified and in the case of content retrieved from other bibliographic sources.

El intraemprendimiento (es decir, el espíritu empresarial que surge dentro de organizaciones establecidas) es clave para el desarrollo de las entidades que lo generan. De ahí que se le atribuyan resultados altamente positivos. Este constructo ha sido analizado durante más de tres décadas; sin embargo, el intraemprendimiento social, que surge de la necesidad de las empresas de ser reconocidas como entidades que generan valor social a partir de su misión, carece aún de suficiente bagaje científico. Por ello, por primera vez, este estudio evalúa empíricamente la misión social y la ética empresarial como determinantes del intraemprendimiento social. Se utilizó un cuestionario para recopilar datos de 603 profesionales de diferentes empresas de Baja California y México. Entre las técnicas de análisis de datos, se utilizó estadística descriptiva para verificar la composición univariada de los datos, y estadística inferencial para determinar la confiabilidad y validez de las escalas de medi...

The purpose of this research is to understand the relationship between corporate entrepreneurship and firm performance of large firms in emerging economies, with consideration of the moderating effect of environmental dynamism. This is a quantitative and cross-sectional study, utilizing a multivariate second-order hierarchical component model. The partial least squares structural equation modeling method was employed for analysis. The findings indicate a highly positive impact of entrepreneurial orientation on profitability, while corporate venturing had a high but negative impact on profitability. Regarding the growth model, it was shown that entrepreneurial orientation had a positive but statistically insignificant impact on firm growth, while corporate venturing had a highly negative but statistically insignificant impact on firm growth. Interestingly, the results indicate that environmental dynamism did not have a moderating effect in this context. This paper has significant imp...

Pada teknologi yang berkembang saat ini sudah mampu menyajikan informasi yang informatif dan sangat mudah untuk didapatkan berupa elektronik. Namun pada STT YUPPENTEK dalam pengelolaan jurnal atau karya ilmiah lainnya masih menggunakan cara konvensional atau manual sehingga menimbulkan beberapa permasalahan yaitu pada saat proses terbit jurnal membutuhkan waktu yang cukup lama, karena sudah terlalu lama datadata menjadi terpisahpisah dan dari segi biayapun membutuhkan biaya yang cukup besar, dalam pengelolaan karya ilmiahnya pun belum memenuhi syarat yang ditentukan oleh dikti dengan perihal akreditas jurnal yang mengharuskan jurnal dikelola secara online karena dengan begitu akan lebih mudah dan cepat. Dengan adanya iJC (iLearning Journal Center) dapat mempublikasikan jurnal secara online, memudahkan pengguna untuk submit jurnal, mengubah pengelolaan ejournal menjadi lebih terdistribusi dan dapat mempermudah proses penyerahan naskah, review, edit, sampai dengan tahap publikasi serta dengan menggunakan iJC (iLearning Journal Center) akan menghasilkan e-journal yang berkualitas. Pada penelitian ini peneliti menggunakan beberapa metode yaitu metode observasi, wawancara, dan studi pustaka serta menggunakan UML (Unified Modeling Language).

Information and telecommunication technologies are considered significant for the economic and social development of isolated and remote areas. Internet technologies create links between urban and rural areas that can overcome the barrier of distance that typically hinders development. In rural areas of Pakistan, Internet penetration is low due to high cost, lack of manageable infrastructure, public issues and many other factors that disturb sustainable Internet provision; however, the choice of access to technology in rural areas is a complex process. In this paper, we used the Analytic Hierarchy Process (AHP) method, which is a powerful multi-criteria decision-making (MCDM) approach and is a structured procedure for organizing and analyzing complex decisions. Furthermore, we proposed an AHP model for the selection of an ideal Internet access technology, which would facilitate access to Internet services to the 61% of the population who live in Pakistan’s rural areas. Data were col...

This report was prepared jointly by the World Bank Group's Foreign Investment Advisory Service (FIAS) and South Asia Enterprise Development Facility of the International Finance Corporation (IFC-SEDF), as a follow up to the Nepal: Mini-Diagnostic of the Investment Climate (FIAS-SEDF 2007) and at the request of the Government of Nepal. The purpose of the report is to provide recommendations for development of a legal and regulatory framework, including tax incentives, for special economic zones (SEZs), a new model for Nepal's economy. The study was intended to provide brief market and policy analysis and recommend reforms to help Nepal's economy grow through increase of private sector investment, both foreign and domestic, in the SEZs. Examples from many countries show that SEZs can offer a short-to medium-term solution in the context or regulatory constraints and can be catalytic in attracting investors, bringing new technologies, and linking the country to global markets. SEZs's impact is ultimately measured by the number of new jobs created and investments brought to the country. These impacts largely depend on the legal and regulatory framework that influences potential investors' decisions to locate in the zones; however, it is even more useful to view the SEZ investment framework as a pilot and a testing ground for broader economic reforms in the country. The findings in this report incorporate interviews and surveys of Nepali and international companies conducted by the project team during their two-week mission in October 2007, as well as their discussions with Nepali business associations, government agencies, and other stakeholders.

This study delves into the realm of leveraging unconventional sources within the domain of Big Data for conducting insightful social and economic analyses. Employing a Data Lifecycle Approach, the research focuses on harnessing the potential of linear regression, random forest, and XGBoost techniques to extract meaningful insights from unconventional data sources. The study encompasses a structured methodology involving data collection, preprocessing, feature engineering, model selection, and iterative refinement. By applying these techniques to diverse datasets, encompassing sources like social media content, sensor data, and satellite imagery, the study aims to provide a comprehensive understanding of social and economic trends. The results obtained through these methods contribute to an enhanced comprehension of the intricate relationships within societal and economic systems, further highlighting the importance of unconventional data sources in driving valuable insights for deci...

The proliferation of textual information today is a result of the internet's recent development, which is widely accessible to anybody, at any time. Generally speaking, several Natural Language Processing (NLP) techniques can be used to analyze the textual information that is offered on the basis of text documents. In recent years, various text summarization techniques have been implemented in English text documents but a little amount of work is carried out in Hindi text documents summarization. In this research investigation, the Coot Remora Optimization (CRO) technique based on Deep Recurrent Neural Network (DRNN) is used to summarize Hindi documents. Here, the CRO algorithm is used to train the DRNN, which is used to compute the sentence scores.The highest scored sentences are going to included in the summary. When compared to recent optimization algorithmic techniques, such as MCRMR-SSO, Graph-based_PSO, Genetic Algorithms (GA), and Political Elephant Herding Optimization (...