Al-Kindi Center for Research and Development (KCRD) (E-Journals)
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The Value Attribution Solution: A Novel Approach to Financial Allocation and Performance Evaluation in Organizations
No full textThis paper introduces the Value Attribution Solution , a novel approach to financial allocation and performance tracking that enables organizations to monitor and allocate both costs and revenues at an unprecedented level of detail. By leveraging advanced data integration techniques and multi-dimensional analysis, the framework provides organizations with real-time insights into value creation and resource utilization across various operational dimensions. This research presents the theoretical foundations of the solution, details its methodology and implementation process, and discusses its potential impact on organizational performance and decision-making. Through a series of case studies and empirical analyses, we demonstrate the solution\u27s effectiveness in enhancing financial performance, operational efficiency, and strategic planning across diverse industries. The solution represents a significant advancement in management accounting and financial control systems, offering a powerful tool for organizations seeking to optimize their resource allocation and value creation processes in an increasingly complex and dynamic business environment
A Study of Hong Kong\u27s Insurance Industry Based on the New Development Pattern Model
No full textAgainst the backdrop of global economic changes and China\u27s economic restructuring, the potential of Hong Kong\u27s insurance industry as an investment channel is gaining increasing attention. This thesis aims to explore the opportunities and challenges of Hong Kong\u27s insurance industry under the new development pattern. Through a combination of quantitative and qualitative analyses, it examines the historical data and future trends of Hong Kong\u27s insurance market and conducts a study based on first-hand information obtained through data surveys and expert interviews, exploring the specific impacts of the new development pattern on the insurance industry, and incorporating the development of the Greater Bay Area into the research framework. Hong Kong\u27s insurance industry harbours a wealth of investment opportunities in terms of expanding market size, product diversification, and policy support, but it also faces challenges such as intensifying market competition and international uncertainty. The study recommends that investors should focus on long-term trends to optimise their investment strategies and address market risks
Implementation of Policy for the Implementation of Islamic State Vocational School in the Ministry of Religious Affairs of The Republic of Indonesia
No full textPolicy implementation of Islamic State Vocational School under the management of the Ministry of Religious Affairs of the Republic of Indonesia is expected to contribute to preparing high-quality, competent, and religiously charactered graduates. However, several challenges are faced, including resource limitations and curriculum inadequacies that do not align with the needs of the business and industrial sectors. The research aims to analyze the implementation of Islamic State Vocational School policy implementation and the obstacles encountered, with the subsequent design of an Islamic State Vocational School implementation model. The research uses a qualitative descriptive method with a case study approach. Data research was collected through interviews, observations, and document studies. The purposive sampling technique is employed; the selected informants are individuals who are directly or indirectly involved in the implementation of policies for Islamic State Vocational Schools. They possess the necessary competence, knowledge, insight, authority, or related expertise to manage these schools. The study includes eight informants categorized into three roles: policy makers, policy implementers, and policy recipients. Data analysis techniques use descriptive techniques such as data collection, data condensation, data presentation, and drawing conclusions. The research findings indicate: 1) The implementation of Islamic State Vocational School policy is not yet optimal from a resource perspective, encompassing deficiencies in budgetary, human resources, and infrastructure aspects; 2) Obstacles in the implementation of Islamic State Vocational School policy are identified in relation to the lack of government involvement in collaborating with other parties to create an ecosystem of relationships between vocational education institutions and the business and industrial sector; budgetary resource constraints leading to a shortage of certified professional human resources and infrastructure; poorly structured vocational education systems resulting in curriculum programs that are not in line with the needs of the business and industrial sector
An Overview of Afghanistan\u27s Geographical Indications Protection System
No full textGeographical indications are labels used to identify goods or products that originate from a specific place, possess distinctive qualities and have a reputation associated with those characteristics. Afghanistan possesses valuable products such as agricultural, industrial, and handicraft resources that require protection due to its distinctive geography. Therefore, Afghanistan needs to standardize its established legal framework that regulates the recognition and protection of products as geographical indications both domestically and internationally. Since 2015, Afghanistan has implemented a specialized model for geographical indications. A suitable system for the protection of geographical indications in Afghanistan can be beneficial for promoting exchanges and cooperation between Afghanistan and international markets. it can help Afghanistan’s economic growth, avoid misuse of the products, and conversely develop the quality of the products. This study adopts a comprehensive approach to evaluate Afghanistan\u27s current geographical indication protection system. A thorough review of existing laws and related articles, as well as an examination of Afghanistan\u27s legal documents on geographical indications, including the Geographical Indications Law and Regulation, Trademark Registration Law, etc. This involves analyzing the definition of geographical indication, application for registration, review procedures, objections, and cancellation criteria outlined in these documents
Kedungkandang District Community Interest in Investing: The Impact of Emotional and Spiritual Intelligence: Evidence from Indonesia
No full textThe growth of interest in investing can be observed through various factors. The factors examined in this study include financial literacy, emotional intelligence, and spiritual intelligence. The research was conducted in the Kedungkandang district, which has the largest population in Malang City. Primary data was collected through questionnaires distributed to 100 respondents and analyzed using SEM-PLS. The results indicate that the inner model of this study is 21.9%, meaning that the variables examined explain 21.9% of the variance in interest in investing. Hypothesis testing reveals that financial literacy has a significant negative impact, emotional intelligence shows no significant effect and spiritual intelligence has a significant positive influence on interest in investing. These findings suggest that while financial literacy might deter interest in investing, spiritual intelligence plays a crucial role in motivating individuals towards investment, highlighting the need for a balanced approach to fostering interest in investing among the population. This study contributes to a deeper understanding of the psychological and intellectual factors that drive investment behavior, particularly in the context of a highly populated urban area like Kedungkandang
Optimizing Sustainable Supply Chains: Integrating Environmental Concerns and Carbon Footprint Reduction through AI-Enhanced Decision-Making in the USA
No full textIn today\u27s dynamic business environment, sustainable supply chain management (SSCM) is emerging as a critical factor for organizations aiming to balance profitability with environmental responsibility. This study delves into integrating artificial intelligence (AI) technologies to optimize sustainable supply chains and foster environmentally conscious decision-making processes. The research demonstrates their capability to accurately predict supplier and consumer categories by applying advanced machine learning techniques, specifically Random Forest and Neural Networks. The AI-driven models exhibited superior performance compared to conventional methods, emphasizing their potential to enhance supply chain efficiency while minimizing environmental impact. The findings indicate that AI can be pivotal in revolutionizing supply chain operations by providing actionable insights, optimizing resource allocation, and reducing carbon footprint. As businesses worldwide face increasing pressure to adopt sustainable practices, integrating AI in supply chain management offers a promising pathway to drive eco-friendly initiatives, improve operational efficiency, and meet stakeholder expectations for environmental stewardship
Stoic Economics: A Theoretical Examination of a Shift in Consumer Philosophy towards Stoicism
No full textSince the advent of modern economic thought, particularly within Behavioral Economics, consumer behavior has primarily been driven by psychological and utilitarian beliefs that prioritize self-interest and material accumulation. Now, as consumer mindfulness becomes a prevalent issue, we look to philosophy — rather than psychology — as a framework for consumer behavior. Stoicism, originating in Ancient Greece and Rome, has always been applied to individual well-being but has never been considered in the context of collective economic behavior, despite its basis aligning well with the basic economic problem of scarcity. We examine whether and to what extent virtue-based principles of Stoicism can shift economic activity, both for consumers and the economy at large. Through understanding of key tenets of stoicism, and translating these philosophical ideals to economic assumptions, we find that the stoic focus on long-term stability, rational decision-making, and the use of wealth for public good leads to deviations from the status quo of market activity
Measuring and Analyzing the Impact of Government Public Spending on Higher Education and Its Role in Achieving Sustainable Development in Iraq for the Period (2003-2020)
No full textHigher education institutions, especially universities, are an intellectual and scientific cultural center. The function of these institutions lies in behavioral and scientific aspects, such as building generations and developing scientific and cultural awareness in society, as higher education represents the most important pillars of the development of human societies and tools for their advancement due to the position it occupies in creating and preparing the technical and scientific frameworks qualified to achieve economic and social development. Developing and developed countries devote special efforts to supporting and developing the education sector, including Iraq, which gave increasing interest in the education sector, especially after 2003. This interest is attributed to the Iraqi government’s awareness that the reason for the country’s weak economic performance is the lack of cadres and levels of skilled labor that keep pace with the developments taking place. The world has led to a technological and knowledge gap with the developed world, and in order to achieve the process of sustainable development, education must be developed and expanded in its various stages and types, as it is the main source for providing the needs of the economic development sectors and supplying them with labor to implement sustainable development plans and in order to raise the educational level. Spending on the education sector must be increased to confront the rapid population growth, which leads to increased demand for educational services, which are among the rights guaranteed by the state to every individual, in addition to the need of developing countries, including Iraq, for specialized technical staff. The main problem for those countries is the role of education in achieving development in general and whether spending on education constitutes a burden on the sustainable development process in Iraq in particular. The results of the research indicated that there is a weakness in the process of government spending on higher education in Iraq, as the results showed research shows that the time series for the two variables are stable to the same degree; that is, there is a cointegration relationship between general government spending and spending on education, and the results were consistent with economic theory, as the relationship was positive and significant
Comparison of TMS 19 and IFRS in Directing Foreign Direct Investment to Employment
No full textThis study aims to examine TAS 19 and the International Financial Reporting System (IFRS) systems in order to direct foreign investment to employment. In this research, firstly, general information on related concepts was given, and then, in order to encourage foreign investment, TAS 19 and the IFRS system are compared in general. According to the results of the study, there is not enough incentive and ease in directing foreign investors to both the IAS 19 and UFDRS systems. When these two systems are compared with each other, it has been observed that TAS 19 is more effective in terms of employment oriented applications and directing foreign direct investment to employment, and responds more effectively than the IFRS system in many areas, especially from employee rights to investor\u27s legal rights and regulations. TAS 19 is important for directing domestic investments to employment, and IFRS is important for bringing foreign direct investment to the country. It can be stated that the revision of TAS 19 to allow the free movement of capital in the international arena, similar to the IFRS system, will have positive contributions to the economy by increasing both field practices and increasing employment
Enhancing Customer Satisfaction Analysis Using Advanced Machine Learning Techniques in Fintech Industry
No full textCustomer satisfaction (CSAT) is vital in service and marketing, indicating how well products or services meet customer expectations. Traditional CSAT methods like the American Customer Satisfaction Index (ACSI) and Net Promoter Score (NPS) face challenges such as survey fatigue and low response rates. This study introduces a novel framework using advanced machine learning (ML) and deep learning (DL) techniques, specifically Bidirectional Encoder Representations from Transformers (BERT), to classify customer feedback into distinct CSAT drivers. Integrating term frequency-inverse document frequency (TF-IDF) methods with BERT-based embeddings, the framework significantly improves prediction accuracy. Using a proprietary dataset of 5,943 customer feedback responses from 39 companies across 13 industries, the fine-tuned BERT model achieved an F1 score of 0.84, surpassing traditional methods like TF-IDF and support vector machine (SVM) with an F1 score of 0.47, and TF-IDF with multi-layer perceptron (MLP) networks at 0.50. A hybrid approach combining BERT and TF-IDF embeddings with MLP networks yielded an F1 score of 0.71. The results show the transformative potential of DL techniques, particularly fine-tuned BERT models, in enhancing CSAT prediction accuracy. This research bridges the gap between traditional and advanced text mining methods, setting a new standard for CSAT modeling and offering a robust framework for extracting actionable insights from customer feedback. It highlights the importance of adopting advanced ML and DL models for strategic decision-making and improving customer satisfaction measurement