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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Volume 14, Number 3, Year 2026
| 2. EMPLOYING SMART HUMAN RESOURCE MANAGEMENT IN BUILDING A BLUE OCEAN STRATEGY FOR TOURISM AND TRAVEL COMPANIES IN THE GOVERNORATES OF KARBALA AND NAJAF | 
Download | | Author(s): Salam Jaafar Azeez | | DOI: 10.4316/EJAFB. 2026.14301 | | Abstract: This study examines how smart human resource management (SHRM) contributes to the development of a Blue Ocean Strategy in tourism and travel companies in the governorates of Karbala and Najaf. SHRM was measured through recruitment and selection, salary management, career path management, performance evaluation, and training and development. Blue Ocean Strategy was assessed through creating new market spaces, reducing unproductive competition, innovating in value proposition, and maximising customer value. Data were collected by questionnaire from 108 professional employees in ten selected organisations using a complete census approach. Descriptive statistics, reliability analysis, regression analysis, and structural equation modelling were used. The findings indicate a high overall level of SHRM and Blue Ocean Strategy. Recruitment and selection, salary management, and career path management had significant positive effects on Blue Ocean Strategy, while performance evaluation had no significant direct effect. Training and development also showed a significant positive effect and was the strongest predictor among the SHRM dimensions. The study recommends strengthening technology-enabled recruitment, incentives, career planning, performance appraisal, and strategic training to support value innovation and the creation of new market spaces. | | Keywords: Smart Human Resource Management; Blue Ocean Strategy; Tourism And Travel Companies. |
| 3. CAPITAL MARKET DEVELOPMENT AND ECONOMIC GROWTH IN NIGERIA |
Download | | Author(s): Lucky S. Ozabeme, Omolayo J. Oluwole, Alexandru - Mircea Nedelea, Cristina Gabriela Cosmulese | | DOI: 10.4316/EJAFB. 2026.14302 | | Abstract: The study analyzes the dynamics in the association between capital market development and economic growth within Nigeria using annual data on real gross domestic product (RGDP), market capitalization (MCAP), equities (EQ), bond issuance (BD), and the All-Share Index (ASI). The empirical analysis draws on both descriptive statistics and correlation analyses to pair with the Autoregressive Distributed Lag (ARDL) framework, Bounds Test for cointegration, and the Vector autoregression (VAR) model. The data reveal strong co-movement within the capital market indicators, with associations with RGDP only observed in a weak manner. Statistically insignificant are both short- and, reported, long-run coefficients, while the test F-statistic (1.36456) is below the lower critical bounds which means that with these values the null hypothesis cannot be declined. The analysis showed no evidence on such association during the analyzed term. | | Keywords: All-Share Index; Capital Market Development; Economic Growth; Equity; Market Capitalization. |
| 4. ORGANIZATIONAL RESILIENCE: A META-ANALYTICAL FRAMEWORK FOR HEALTHCARE CYBERSECURITY (2021-2025) |
Download | | Author(s): Petronela Alice Grigorescu, Alexandru Catalin Neagu, Dan Marius Coman, Mihaela Ionela Socoliuc | | DOI: 10.4316/EJAFB. 2026.14303 | | Abstract: Healthcare institutions have become primary targets for organised cybercrime, with the period 2021-2025 marking a critical transition toward coordinated attacks combining data encryption and information exfiltration. This meta-analytical study analyses official reports from ENISA, CISA, NIST, Verizon, and IBM Security to identify predominant attack vectors, quantify financial and operational costs, and assess the clinical impact on patient safety. Cybersecurity incident costs increased 77% from 9.23 million USD in 2021 to 16.31 million USD in 2025, with business interruption rising from 25% to 48% of total damages. Supply chain attacks (32%) and IoMT exploitation (26%) together account for 58% of identified attack vectors, while legacy systems represent only 14%, invalidating the assumption that outdated infrastructure remains the primary vulnerability. Clinical indicators reveal severe consequences: triage accuracy decreased 15-25%, medical errors tripled, and 40-60% of surgical procedures were cancelled during incidents. AI-based defence systems reduced attack success rates from 65-75% to 20-30%. The findings reframe cybersecurity in healthcare as a patient safety issue rather than a purely technical problem, demonstrating that digital resilience requires Zero Trust architecture, proportional investment in both technology and human capital, and continuous strategic reassessment aligned with the evolving threat landscape. | | Keywords: Cybersecurity, Healthcare, IoMT, Patient Safety, Ransomware. |
| 5. ENTREPRENEURSHIP IN ACCOUNTING IN THE CONTEXT OF DIGITALIZATION: TRENDS, CHALLENGES AND FUTURE PROSPECTS |
Download | | Author(s): Rodica Ailoaiei, Geanina Maciuca | | DOI: 10.4316/EJAFB. 2026.14304 | | Abstract: In the global economic context, the development of an entrepreneurial culture has become the most fundamental reality of the current century due to an increasingly competitive business environment characterized by digitalization. Entrepreneurship encompasses all fields of activity, including accounting, which is directly affected by the digital transformation of today's economy. In this regard, the purpose of this paper is to analyze research trends regarding entrepreneurship in the field of accounting in the context of digitalization. To achieve the paper's purpose, two objectives were set, namely: To identify the main research trends regarding entrepreneurship in the field of accounting by highlighting the flow of scientific publications, the main themes, and research clusters; To identify prospects for the development of entrepreneurship in the field of accounting in the context of digitalization by highlighting future research directions. The research was based on publications from the international WoS platform from the period 2005-2025, which were subsequently analyzed using CiteSpace software, ver. 6.2.R1. The results obtained contribute to the development of the specialized literature, providing an up-to-date overview of research on this topic while also highlighting prospects for development both at the scientific level and within the current economic environment. | | Keywords: Entrepreneurship, Digital Transformation, Accounting, Bibliometric Analysis. |
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