IADITI - INTERNATIONAL ASSOCIATION FOR DIGITAL TRANSFORMATION AND TECHNOLOGICAL INNOVATION
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Organização sem fins lucrativos que promove a ligação entre a academia, investigação, empresas e sociedade na área da transformação digital. A IADITI tem como objetivo difundir a transformação digital e a inovação tecnológica nacional e internacionalmente, bem como promover a investigação e o desenvolvimento científico, social e tecnológico na área da transformação digital. O repositório da IADITI tem como objetivo fornecer o acesso aberto à produção científica produzida no âmbito da sua atividade.
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Browsing IADITI - INTERNATIONAL ASSOCIATION FOR DIGITAL TRANSFORMATION AND TECHNOLOGICAL INNOVATION by Author "Alayli, Sahar"
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- Factors Influencing the Establishment of Clothing Retailers in the Metaverse: The Role of Metaverse Technology as a MediatorPublication . Alayli, SaharThe metaverse is a virtual environment where people may interact with one another via avatars. As the metaverse has gained in popularity over the last several years, the retail industry has indicated an interest in using it for product promotion and sales. However, opening a clothes store in the metaverse has unique challenges, and prospective investors should keep a few things in mind. This study aimed to uncover the factors that led Dubai investors to create a virtual apparel brand for sale online. Independent factors were creativity, safety, and confidentiality. The advent of Dubai's Metaverse clothes store was the dependent variable, while the technology enabling the metaverse was the mediator. The study used a quantitative methodology, including a survey questionnaire. For demographic and structural equation modeling objectives, we employed SPSS and AMOS software. The mediator variable was shown to be significantly affected by all independent factors, according to data from a survey of 398 participants. The successful debut of apparel in the metaverse in Dubai may be primarily attributed to the metaverse's cutting-edge technological innovations in security and privacy. Customers may be unwilling to provide personal information or engage in virtual transactions if they do not trust the safety of their data in the metaverse; thus, these issues must be addressed. Investors should prioritize developing private and secure metaverse technologies to win users' confidence. The findings call attention to the absence of study in this area and provide valuable insight into the factors contributing to the success of retail clothes launches in the metaverse. When taken as a whole, this study paves the way for more investigation into the metaverse and its possible implications on the retail industry in Dubai.
- The impact of accounting information systems on audit quality: the case of Lebanese SMESPublication . Alayli, SaharThis research examines the impact of accounting information systems (AIS) on audit quality in Lebanese SMEs. A sample of 123 respondents from Lebanese SMEs was used in the research. The data was collected through a survey questionnaire and analyzed using multiple regression analysis. The research findings indicate that AIS significantly positively impacts audit quality in Lebanese SMEs. Specifically, using AIS enhances the accuracy and reliability of financial information, improving the quality of the audit. In addition, the research reveals that several factors, such as the size of the SME, the level of internal control, and the level of accounting expertise, influence the effectiveness of AIS in improving audit quality. The results of this research have important implications for SMEs in Lebanon, as they suggest that using AIS can help improve audit quality and enhance the company's overall financial performance. Therefore, SMEs in Lebanon should invest in AIS to improve their financial reporting and enhance the quality of their audit. This research contributes to the literature on AIS and audit quality in SMEs, particularly in Lebanon. The findings highlight AIS's importance in improving audit quality and provide insights for SMEs in Lebanon to improve their financial reporting and enhance their overall financial performance.
- The Impact of Risk Management on Lebanese Banks' Performance: A Qualitative StudyPublication . Alayli, SaharThis research employs a qualitative technique to examine the complexities of settlement risk in Lebanese banks against the backdrop of the country's volatile economic environment. This study explores many dimensions of settlement risk, including operational, regulatory, and market elements, through comprehensive interviews with five key personnel spanning from risk analysts to senior executives in the banking sector. Given the context of economic uncertainty, political upheaval, and strict international regulations, the banking industry in Lebanon has largely focused on identifying the underlying factors contributing to settlement risk. The respondents provided insight into the management strategies used to mitigate these risks and the ongoing challenges encountered by the banking industry. The findings suggest that Lebanese banks encounter specific obstacles, including but not limited to technology deficiencies, varied regulatory frameworks, and geopolitical volatility. The presence of a complicated risk environment is evident, but it is also apparent that there are internal measures in place to mitigate settlement risks. This study presents empirical data that might be valuable for policymakers, financial analysts, and academic academics to gain a deeper understanding of the intricate characteristics of settlement risk in Lebanese banks. The need to implement a comprehensive and cohesive risk management plan to safeguard the Lebanese financial system is emphasized.