Objectives: This research aimed to empirically examine the transformative impacts of Artificial Intelligence (AI) adoption on financial reporting quality in Jordanian banking, with internal controls as a hypothesized mediation mechanism. Methodology: Quantitative survey data was collected from 130 bank personnel. Multi-item reflective measures assessed AI adoption, internal controls, and financial reporting quality—structural equation modelling analysis relationships between constructs. Findings: The research tested four hypotheses grounded in agency and contingency theories. Confirmatory factor analysis demonstrated sound measurement models. Structural equation modelling revealed that AI adoption significantly transformed financial reporting quality. The mediating effect of internal controls on the AI-quality relationship was supported. Specifically, the path from AI adoption to quality was significant, indicating a positive impact. Despite internal controls strongly predicting quality, its mediating effect significantly shaped the degree of transformation driven by AI adoption. The indirect effect of AI on quality through internal controls was also significant. Findings imply a growing diffusion of AI applications in core financial reporting systems. Practical implications: Increasing AI applications focus on holistically transforming systems, reflecting committing adoption. Jordanian banks selectively leverage controls to moderate AI-induced transformations. Originality/value: This study provides essential real-world insights into how AI is adopted and impacts the Jordanian banking sector, a key player in a fast-evolving developing economy. By examining the role of internal controls, it deepens our understanding of how AI works in practice and offers practical advice for integrating technology effectively and improving information quality. Its mixed methods, unique context, and focus on AI’s impact on organizations significantly enrich academic literature. Recommendations: Banks should invest in integrated AI architectures, strategically strengthen critical controls to steer transformations, and incrementally translate AI innovations into core processes.

The study’s goal was to investigate the impact of e-learning determinants on student satisfaction and intention to use e-learning tools. The dependent and independent variables in this study were based on the technological acceptance model. The study examines three determinants, including usefulness, ease of use, and facilitating conditions, as independent variables, while student satisfaction and intention to use were used as dependent variables. Additionally, this study is unique by adding student satisfaction as a dependent variable and a mediator to examine the relationship between e-learning determinants and intention to use. A questionnaire was prepared and distributed to 324 undergraduate students from Jordan’s private universities on the basis of a convenience sample. The proposed hypotheses were investigated using the quantitative techniques of regression in SPSS and SEM in AMOS. The findings of this study revealed that student satisfaction and intention to use e-learning were positively impacted by e-learning determinants. It found that intention to use was positively impacted by student satisfaction. Furthermore, e-learning intention to use was found to be positively impacted by e-learning determinants via student satisfaction. Universities and other educational institutions are advised to identify the appropriate e-learning determinants that satisfy students’ demands and motivate them to use e-learning tools in light of the study’s findings. Private universities can accomplish their goals, stay ahead of the competition, and obtain a competitive advantage by properly understanding e-learning determinants, student satisfaction, and the application of successful e-learning solutions.

The current paper aims at spatial presentation in Cinque Terre. The purpose is to reconstruct digital products (maps, statistics, diagrams, and 3D models) and the spatial analysis of the five villages. The goals are the presentation of the geomorphology, geography, population, density, and area. Also, the Strength-Weakness-Opportunities-Threats (SWOT) analysis creates the disadvantages and advantages of the five villages in the region. The methodology is based on the software (G.I.S. Pro, QGIS, Zephyr 3D, Microsoft Excel, Generic Mapping Tool) and the bibliography study. For instance, the construction 3D terrain model shows the buildings, roads, green areas, and land cover of the five villages. The digital products help better “read” the region and emphasize the measurements and location of the region’s elements. The final results contain a message about new technologies and spatial planning. The new technologies have given spatial solutions in the last few years. The innovative, understanding, and attractive cartographical digital products present the geomorphology of the traditional villages in Cinque Terre.

The article presents an answer to the current challenge about needs to form methodological approaches to the digital transformation of existing industrial enterprises (EIE). The paper develops a hypothesis that it is advisable to carry out the digital transformation of EIE based on considering it as a complex technical system using model-based system engineering (MBSE). The practical methodology based on MBSE for EIE digital representation creation are presented. It is demonstrated how different system models of EIE is created from a set of entities of the MBSE approach: requirements—unctions—components and corresponding matrices of interconnections. Also the principles and composition of tasks for system architectures creation of EIE digital representation are developed. The practical application of proposed methodology is illustrated by the example of an existing gas distribution station.

This study explores the factors that affect consumer adoption of reusable packaging in South Korea’s food delivery market. Adopting a mixed-method that includes interviews and an online survey of 137 consumers aged 18 to 30, the analysis, using an ordered probit model, reveals key drivers of the likelihood of switching to food delivery services using reusable packaging. Positive influences include environmental concerns, intention to take action on disposable packaging, willingness to pay extra, and awareness that reusable packaging does not require washing. However, challenges such as hygiene concerns and higher delivery fees deter consumers from switching to reusable package option. Demographic factors like living arrangements and gender show minimal impact. In response to the findings, the study suggests strategic solutions, including a pilot program, to overcome barriers and effectively demonstrate the benefits of reusable containers.