IOSR-JBM   Volume-28 ~ Issue-7 ~ July 2026

Abstract: This study examined the impact of sustainable logistics systems on the growth of maritime companies in Delta State. It focused on the extent to which maritime companies in Delta State have adopted sustainable logistics systems in their operations; the effect of sustainable logistics systems on the operational efficiency of maritime companies; the influence of sustainable logistics systems on the cost-effectiveness and financial growth of maritime companies; the impact of sustainable logistics systems on the competitive advantage and market relevance of...

Keywords: Sustainable Logistics, Maritime Companies, Growth, Logistics Systems, Supply Chain

[1]. Carter, C. R., & Easton, P. L. (2011). Sustainable Supply Chain Management: Evolution And Future Directions. International Journal Of Physical Distribution & Logistics Management, 41(1), 46–62.
[2]. Carter, C. R., & Rogers, D. S. (2008). A Framework Of Sustainable Supply Chain Management: Moving Toward New Theory. International Journal Of Physical Distribution & Logistics Management, 38(5), 360–387.
[3]. Christopher, M. (2016). Logistics And Supply Chain Management. Pearson Education.
[4]. Cohen, L., Manion, L., & Morrison, K. (2018). Research Methods In Education (8th Ed.). Routledge.
[5]. Council Of Supply Chain Management Professionals (CSCMP). (2019). CSCMP Supply Chain Management Definitions..

Abstract: Purpose: This study investigates how the substitution of human advertising models with AI-generated imagery affects consumer schema incongruence, source credibility perceptions, and purchase intention across luxury and fast fashion advertising contexts, and quantifies the economic cost of that substitution in willingness-to-pay terms. Design/Methodology/Approach: Three studies were conducted. Study 1 used a 2 (model type: Human vs. AI-Generated) × 2 (fashion...

Keywords: AI-generated advertising models; schema incongruence; willingness to pay; consumer AI skepticism; uncanny valley; source credibility; conjoint analysis; support vector machine

[1]. Aggarwal, P., & Mcgill, A. L. (2020). Is That Car Smiling At Me? Schema Congruity As A Basis For Evaluating Anthropomorphized Products. Journal Of Consumer Research, 34(4), 468-479. Https://Doi.Org/10.1086/518544
[2]. Bartlett, F. C. (1932). Remembering: A Study In Experimental And Social Psychology. Cambridge University Press.
[3]. Burgoon, J. K. (1993). Interpersonal Expectations, Expectancy Violations, And Emotional Communication. Journal Of Language And Social Psychology, 12(1-2), 30-48. Https://Doi.Org/10.1177/0261927X93121003
[4]. Campbell, M. C., & Kirmani, A. (2000). Consumers' Use Of Persuasion Knowledge: The Effects Of Accessibility And Cognitive Capacity On Perceptions Of An Influence Agent. Journal Of Consumer Research, 27(1), 69-83. Https://Doi.Org/10.1086/314309
[5]. Cortes, C., & Vapnik, V. (1995). Support-Vector Networks. Machine Learning, 20(3), 273-297.
Https://Doi.Org/10.1007/BF00994018.

Abstract: Les petites et moyennes entreprises (PME) des marchés émergents peinent à traduire les informations stratégiques en avantages concurrentiels durables. Ce protocole de recherche décrit une étude visant à examiner les mécanismes par lesquels l’intelligence concurrentielle (IC) catalyse l’innovation technologique dans les PME marocaines, fondée sur la théorie des capacités dynamiques (TCD).......

Keywords: Intelligence concurrentielle; Innovation technologique; Capacités dynamiques; Capacité d’absorption; PME; Marchés émergents; Maroc; Modélisation par équations structurelles; Protocole de recherche

[1]. Achchab, B., & Quoniam, L. (2017). Intelligence Économique Au Maroc: Stratégie Offensive Et Analyse Automatique Des Brevets. Information Services & Use, 37(1), 45–62.
[2]. Barney, J. B. (1991). Firm Resources And Sustained Competitive Advantage. Journal Of Management, 17(1), 99–120.
[3]. Calof, J. L., & Wright, S. (2008). Competitive Intelligence: A Practitioner, Academic And Inter-Disciplinary Perspective. Journal Of The American Society For Information Science And Technology, 59(10), 1612–1625.
[4]. Chesbrough, H. W. (2003). Open Innovation: The New Imperative For Creating And Profiting From Technology. Harvard Business School Press.
[5]. Cohen, W. M., & Levinthal, D. A. (1990). Absorptive Capacity: A New Perspective On Learning And Innovation. Administrative Science Quarterly, 35(1), 128–152.

Abstract: Organizations are increasingly operating in environments characterized by demanding workloads, rapid technological developments, and constant organizational change. These conditions often expose employees to varying levels of work pressure, which can influence both their psychological functioning and workplace performance (Bakker & Demerouti, 2007). Although excessive work pressure is generally associated with stress and reduced effectiveness, contemporary organizational research suggests that employees' cognitive responses may alter these.......

Keywords: Work Pressure, Constructive Daydreaming, Innovative Performance, Task Performance, Mediation, Organizational Behavior, Structural Equation Modeling

[1]. Amabile, T. M. (1996). Creativity In Context. Westview Press.
[2]. Baer, M., & Oldham, G. R. (2006). The Curvilinear Relation Between Experienced Creative Time Pressure And Creativity. Journal Of Applied Psychology, 91(4), 963–970.
[3]. Baird, B., Smallwood, J., & Schooler, J. W. (2011). Back To The Future: Autobiographical Planning And The Functionality Of Mind Wandering. Consciousness And Cognition, 20(4), 1604–1611.
[4]. Bakker, A. B., & Demerouti, E. (2007). The Job Demands–Resources Model. Journal Of Managerial Psychology, 22(3), 309–328.
[5]. Podsakoff, N. P., Whiting, S. W., Podsakoff, P. M., & Blume, B. D. (2009). Individual- And Organizational-Level Consequences Of Organizational Citizenship Behaviors. Journal Of Applied Psychology, 94(1), 122–141.

Abstract: The industrial sector faces the challenge of reconciling large-scale production with the planet's limits, with the cement industry being a major focus due to its high carbon footprint. At the heart of this transformation is the ESRS E1 standard, which obliges companies to transition from a "good intentions" model to a management system based on auditable data on Scope 1, 2, and 3 emissions. This regulation allows for the assessment of "dual materiality," analyzing both the company's impact on the climate and the financial risks that climate change poses to the viability of the business........

Keywords: CIMPOR; Sustainability; ESRS E1; Decarbonization; Cement Industry; Innovation.

[1]. Cimpor. (N.D.). Cimpor. Retrieved December 8, 2025, From Https://Www.Cimpor.Com/
[2]. Jornal De Negócios. (May 22, 2025). Cimpor Invests In Technology To Achieve Carbon Neutrality. Retrieved December 8, 2025, From Https://Www.Jornaldenegocios.Pt/C-Studio/Detalhe/Cimpor-Investe-Em-Tecnologia-Para-Atingir-A-Neutralidade-Carbonica
[3]. Esrs Standard 1 Esrs E1 Delegated-Act-2023-5303-Annex-1_En.Pdf
[4]. Cimpor. (N.D.). (Yet Another) Contribution Of Concrete To The Reduction Of Ghg Emissions. Retrieved January 5, 2026, From Https://Www.Cimpor.Com/-/Mais-Um-Contributo-Do-Bet%C3%A3o-Para-A-Redu%C3%A7%C3%A3o-Da-Emiss%C3%A3o-De-Gee
[5]. Lemu Blog. (2019, July). Cement: The Industry That Contributes More Than 8% Of Global Co2 Emissions. Retrieved January 5, 2026, From Https://Bloglemu.Blogspot.Com/2019/07/Cemento-La-Industria-Que-Contribuye-Mas.Html.

Abstract: This study aims to analyze the effectiveness of coaching and mentoring in preparing financial reports in improving the ability of Micro, Small, and Medium Enterprises (MSMEs) to manage their business finances in an orderly, simple, and sustainable manner. The focus of this study is the low level of understanding among MSMEs regarding recording financial transactions, preparing financial reports, and the continued mixing of personal and business finances. The study used a qualitative descriptive approach.......

Keywords: MSMEs, financial reports, financial literacy, mentoring, financial management.

[1]. Rekha, R., Sriram, V. P., & Hungund , S. (2025). Financial Literacy And SME Sustainability: A Systematic Literature Review. Journal Of Innovation And Entrepreneurship, 14(1), 1–25. (Scopus Q1).
[2]. Hasnarika , H., Et Al. (2024). Accounting Training And Financial Reporting Practices Among Small Enterprises. International Journal Of Accounting Information Systems, 53, 100655. (Scopus Q1).
[3]. Rasyid, A., Hendrik, H., & Fernando, R. (2025). Financial Literacy Training For Micro And Small Enterprises: Evidence From Community-Based Assistance Programs. Journal Of Small Business And Enterprise Development, 32(2), 214–230. (Scopus Q2).
[5]. Mutmainah, I., Karima, A., & Ali, F. (2024). Improving Financial Literacy Of Msmes Through Bookkeeping Accounting Training . Perwira Journal Of Community Development.

Abstract: Background: Higher education funding is central to expanding access to education and sustaining student financing institutions. However, as African governments continue to experience increasing fiscal constraints, the sustainability of higher education financing agencies has become critical in supporting equitable access to higher education and promoting long-term human capital development. The study focuses on the extent to which governance structures and funding mechanisms contribute to the operational and financial sustainability of higher education financing agencies within AAHEFA member countries........

Keywords: governance; Higher Education Funding; Institutional Sustainability; agencies of the Association of African Higher Education Financing Agencies.

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Abstract: The deployment of artificial intelligence workloads has crystallised around two principal paradigms: public cloud hosting and private on-premise infrastructure. This paper provides a comprehensive, evidence-based comparative analysis of these paradigms across four critical dimensions: total cost of ownership (TCO), performance and scalability, data privacy and regulatory compliance, and security risk. Drawing on peer-reviewed literature.......

[1]. Knoop, S., & Holtmann, J. (2026). Benchmarking Consumer Blackwell GPU Inference: Token Economics, NVFP4 Quantisation, And Break-Even Analysis For Self-Hosted Llms. Arxiv:2601.09527.
[2]. Armbrust, M., Fox, A., Griffith, R., Joseph, A. D., Katz, R., Konwinski, A., ... & Zaharia, M. (2010). A View Of Cloud Computing. Communications Of The ACM, 53(4), 50–58. Https://Doi.Org/10.1145/1721654.1721672
[3]. Bhavsagar, A. (2025). Cloud Security Risks In AI Deployments: Breach Statistics, Financial Impact, And Zero-Trust Mitigation Strategies. International Journal Of Science And Advanced Technology, 16(3). Https://Doi.Org/10.71097/Ijsat.V16.I3.7823
[4]. Brown, I., Hooper, M., & Sherwood, J. (2012). Multi-Tenancy Security Risks And Taxonomy In Cloud Computing Environments. Proceedings Of The 15th International Conference On Network-Based Information Systems (NBIS).
Https://Doi.Org/10.1109/NBIS.2012.142
[5]. Park, J., & Han, D. (2025). Specedge: Speculative Decoding For Edge-Cloud Hybrid LLM Inference With 1.91× Cost Efficiency And 2.22× Server Throughput. Arxiv:2505.17052

Abstract: Entrepreneurship is widely acknowledged as a significant contributor to economic growth through its ability to generate employment, improve livelihoods, and promote economic diversification. In Bhutan, however, entrepreneurship is evaluated within the broader context of Gross National Happiness (GNH) framework. This study examines how entrepreneurs perceive this framework by comparing the perceptions of aspiring entrepreneurs and practicing entrepreneurs in Bhutan, based on a quantitative analysis of two primary cross-sectional surveys.......

Keywords: Entrepreneurship; Gross National Happiness (GNH); Entrepreneurial Perception; Mann-Whitney U tests

[1]. Baron, R. A. (1998). Cognitive Mechanisms In Entrepreneurship: Why And When Enterpreneurs Think Differently Than Other People. Journal Of Business Venturing, 13(4), 275-294.
[2]. Belz, F. M., & Binder, J. K. (2017). Sustainable Entrepreneurship: A Convergent Process Model. Business Strategy And The Environment, 26(1), 1-17.
[3]. Carree, M., Van Stel, A., Thurik, R., & Wennekers, S. (2002). Economic Development And Business Ownership: An Analysis Using Data Of 23 OECD Countries In The Period 1976–1996. Small Business Economics, 19(3), 271-290.
[4]. Chandel, T. A. (2022). Green Entrepreneurship And Sustainable Development. In International Perspectives On Value Creation And Sustainability Through Social Entrepreneurship (Pp. 173-208). IGI Global Scientific Publishing.
[5]. Chhophel, T., Rabgay, T., & Dawala. (2019). Entrepreneurial Intent Amongst Business Students: A Perspective In Bhutan. Bhutan Journal Of Business And Management, 2(1), 18-18.