Strategic planning is critical in the management of an organisation due to the essential role it plays in leading the organisation into the identification of strategic plan to be used by the organisation through focusing the issues within the organisation, evaluating their effects while considering the organisational operations and developing alternative measures and tactics so as to ensure that the organisation earns competitive advantage as discussed in the paper. The dependence of the strategic planning and the performance of the firm is also notable with all the goals in the strategic planning, leading to influence the performance of the organisation. The paper uses elements of the strategic plan including the mission and the vision, the core values, the strengths, the weaknesses, the opportunities and the threats as well as the strategies, with an inclusion of the objectives and the operation tactics to review the strategic planning and the organisational performance. Qualitative methods are used to collect and analyse the secondary data from review past studies and reports. The study finds strategic planning significantly depending on the analysed elements of the strategic planning in achieving the outcome. The elements also play a critical role in aligning the organisation towards working on a specific organisational strategic planning process to ensure all stakeholders are focused on a common goal that determines the performance of the firm.
This study examines whether Sustainability Reporting (SR) contributes to the financial performance indicators of Saudi listed firms. The study’s data are imperiled to regression analysis using the econometric model in computing the Tobin’s Q value as proposed under the section on study variables. It also examines the value significance of SR on financial performance among the listed firms in Tadawul by determining whether Tobin’s Q is statistically significant by specific firm’s attributes, including firm size, leverage, and EPS. The outcomes indicate that Tobin’s Q is statistically significantly influenced by leverage, EPS and firm size. Additionally, the study validates that no correlation occurs between the SR practices of the listed firms in Tadawul and the corporate financial performance.
This paper commences by examining historical perspectives and the emergence of the concept in organizations. It is important to analyze the historical background of sustainability in order to document the theoretical approaches that have shaped it and continue to inform development in sustainability practices among organizations. Furthermore, the thin line between CS or sustainability and CSR has been noted, with the latter seemingly contributing a small part of the holistic concept of sustainable development. It also provides a theoretical construction and conceptualization of sustainability, as well as detailed perspectives on its importance and major drivers, both in the past and in the modern context. Finally, the paper documents the relevant models that explain the concept.
This study examines the role of accrual based earnings derived from accrual accounting basis in comparison with cash flows in the prediction of future operating cash flows of quoted non financial companies in Egypt and Saudi Arabia . Using a sample of 55 Egyptian companies and 35 Saudi companies over a period of 5 years (2015 – 2019) and employing the OLS regression analysis, the results suggest that both earnings and cash flows have predictive ability in predicting future operating cash flows in both countries. However, the results show that cash flows are a better predictor of future operating cash flows than earnings in both countries. Our study findings are in contrast to the assertion of Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) that earnings are a better predictor of future cash flows.
Fashion is a non-sustainable industry. One of the largest industries globally, fashion is considered one of the greatest polluters in the world – it contributes 10% of global greenhouse gas emissions, it generates nearly 20% of global water waste, and it produces yearly massive quantities of textile waste. Despite the efforts of researchers or pioneers at various levels of the industry, changes seem to take place slowly and isolated. Assuming that a real change in the industry must happen from the very initial stage of creation – the way we think and conceive fashion, this paper takes a closer look at the fashion design process. As studio-oriented research, the paper focuses on the designer's work and highlights the designer's responsibility during the multiple phases of creation. From concept development to materials sourcing, from recycling/re-using/repairing strategies to the new technologies of production, from slow fashion movement to multifunctional garments design – sustainable oriented actions must occur simultaneously at each stage of the design process. The conventional phases of fashion thinking are re-evaluated, embedding sustainable concerns into the studio standard processes. Relevant solutions and examples of best practices are further illustrated and analyzed. Emphasizing the importance of seeing sustainability as an integrated part of the design process, the paper aims to adjust the fashion designer’s mindset to function as a catalyst for the industry’s transformation.
This paper focuses on the Cybersecurity challenges faced by smart cities in the wake of the COVID-19 pandemic. With the pandemic still there, cybercriminals and state-sponsored groups have taken advantage of attacking intelligent cities worldwide. This research primarily focuses on a correspondence between the increase in the attacks on different cyber-sectors in smart cities and the ongoing pandemic. When people are still adjusting to the new norm of working from home (WFH) and online classes, there had been many cases of cyber criminals trying to taking over some popular video conferencing platforms such as Zoom, and Google meet. Hijacking the sessions and displaying their agenda or demands are among the attacks which Cybercriminals have mounted on these platforms. There is a genuine concern regarding the cybersecurity of smart cities with the rise of cyber threats during the Corona virus pandemic. This paper studies the increase of cyber threats and issues on smart cities globally in the ongoing pandemic and different ways to confront them using technologies like Blockchain, Internet of Things, Software-defined networks, Artificial Intelligence, and data-driven security concepts.
Detecting a panic behavior within a human crowd is of a high importance as it allows to prevent disasters. Online analysisof video streams, real-time processing and accurate detection are required to ensure effective surveillance of the crowdedplaces. However, these requirements are not simultaneously fulfilled by the existing techniques. Rapid advances in artificialintelligence are investing the power for automatic public surveillance and timely detection of a possible abnormal behavior.Thus, the aim of the present work is to propose an online, real-time and effective technique for panic behavior detection. Itrelies on a handcrafted feature that accounts for the characteristics of the crowd tounderstandpeople behaviors and a longshort-term memory neural network to predict future feature values. Experiments are performed on well-known datasets ofpanic situations to evaluate the performance and accuracy of the proposed algorithm. Results show the system yields excellentperformances in terms of accuracy and processing time with respect to the state of the art techniques.
In the current work, applying a rotating magneticfield(RMF)is an innovative approach to improvethe microstructure features and creep resistance of Sn-2.0Ag-2.0Zn(SAZ)alloy. The results revealedthat RMF does not change intermetallic compounds(IMCs)constituents furthermore SAZ alloy withapplying a magneticfield(SAZ-B)exhibited microstructure refinement and homogeneous distribu-tion of IMCs. Moreover, SAZ-B displayed more creep resistance(∼366%)and greater creep rupturetime(∼56.4%)than those of SAZ alloy. These results have great implications in improving the alloy’sperformance for industrial applications.
The investigation of a prospective lead-free solder alloy provides the essential data for microelectronic applications and estimation of solder joint reliability. In this study, we used the rotary magnetic field (RMF) as a novel approach to improve the mechanical performance and microstructure of Sn-2.0Ag-0.5Cu-2.0Zn (SACZ) lead-free solder alloy. The results revealed that both microstructure evolution and tensile characteristics enhanced by applying RMF. Microstructure studies showed that applying RMF reduced the grain size of β-Sn and IMCs. These modifications improved the tensile strength of the solder alloy. RMF improved Ultimate tensile strength (UTS), Yield stress (YS), Young modulus (E), and Elongation (El.%) of SACZ at room temperature by ~110%, 112%, 119%, and 108%, respectively. Besides, stress exponent, n, over the entire temperature and activation energy, Q, parameters calculated using the Garofalo hyperbolic sine law. n values were 5.9–8.3for SACZ alloy and 6.8–9.6 for SACZ-B alloy. Q values were ~ 51.8 kJ/mol for SACZ alloy and 79.2 kJ/mol for SACZ-B alloy close to pipe diffusion-controlled creep of tin. According to results, RMF is a promising approach to develop the microstructure evolution and mechanical characteristics of alloys. We hoped that the results would be useful for microelectronic applications.
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