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The paper aims to introduces an experimental work to investigate the torsional behavior of reinforced concrete (RC) beams strengthened by near-surface mounted (NSM) carbon fiber-reinforced polymer (CFRP) ropes.

In this research, nine rectangular RC beams of 250 mm × 300 mm cross-section and 1,600 mm in length were constructed and tested considering the studied parameters. These parameters include the length of the CFRP rope, the orientation of the CFRP rope, the arrangement of longitudinal and the scheme of NSM-CFRP ropes.

In comparison to control specimens, the results demonstrate a considerable improvement in the torsional response of RC beams strengthened with the CFRP rope. Additionally, specimens strengthened with 90° vertical ropes increase torsional moment capacity more efficiently than specimens strengthened with 45° inclined ropes since the stress concentration leads to premature debonding of the CFRP rope. Whereas RC beams' ability to withstand torsional moments is reduced as the distance between reinforcing CFRP ropes is increased. According to test results, adding CFRP ropes to RC beams' bottoms had a slightly positive impact on torsional response.

This paper fulfills an identified need to study how the using of the CFRP rope is effective in strengthening RC beam subjected to torsion moment.

This study aims to identify the impact of adopting different techniques of artificial intelligence including (expert systems, machine learning, neural networks and algorithms) in improving the quality of accounting information characteristics such as; appropriateness, faithful representation and verifiability in Palestinian industrial enterprises.

Employees from 13 companies registered on the Palestine Stock Exchange for 2023 were selected. Moreover, the sample included 326 randomly chosen participants. A questionnaire was distributed to participants to collect data, and a descriptive-analytical approach was followed to achieve the study’s aim and examine its hypotheses.

The results showed that the use of artificial intelligence techniques (expert systems, machine learning, neural networks and algorithms) has a positive effect on improving the quality of accounting information characteristics (relevance, faithful representation and verifiability). Expert systems, neural network applications and algorithms contribute to developing solutions to various problems in industrial companies; discovering fraudulent practices in financial statements; and obtaining more accurate, faster and more reliable results. Machine learning also links the company’s systems together simultaneously and in an integrated and effective manner.

The research relied on the industrial sector only because expanding society is difficult due to the general conditions in Palestine, and the results may vary between different sectors due to the nature of their work and activity.

Industrial companies’ efforts to benefit from artificial intelligence applications in their work increase the quality of accounting information, which in turn reflects the company’s real situation and helps in making the necessary decisions efficiently and effectively.

This study contributes to directing the attention of financiers and accountants working in Palestinian industrial companies to the importance of applying artificial intelligence techniques to ensure the highest quality characteristics of accounting information through the preparation of accounting programmes that rely on artificial intelligence to operate, thus achieving the maximum degree of advantage in compiling financial data from its sources, operation and conversion into useful financial information for its users.

The main purpose of this study is to determine the antecedent factors of smart government service apps intention and its impact on actual use by extending the unified theory of acceptance and use of technology (UTAUT) in the Jordanian context.

To achieve the main purpose, a quantitative method was used to test collected data, and hypotheses testing through using statistical package for social sciences (SPSS) and smart partial least squares software.

The findings indicate that social media advertising has a positive effect on both social influence and peer influence. Furthermore, it demonstrated a significant effect of social influence on performance expectancy. In addition, there is a direct correlation between the government capacity, effort expectancy, facilitating conditions and the intention to use e-government services. Lastly, the results mainly show that the actual use of e-government services is significantly and positively influenced by intention and self-isolation. Next, as expected, self-isolation moderated the relationship between intention to use and actual use of e-government services via the Sanad application, and hence the related hypothesis was supported.

This study provides practical recommendations for the policy-makers in the Jordanian e-government and Ministry of Digital Economy and Entrepreneurship (MoDEE) in Jordan.

Driven by the explosive growth of artificial intelligence, WealthTech has played a pivotal role in reshaping the wealth management industry in recent years. Within this context, this study aims to explain the antecedents of users’ continuance intention to use the WealthTech platform by integrating the technology continuance theory (TCT), task-technology fit (TTF) and digital nudging.

To empirically test the research model, an online survey was conducted among 337 investors who had previously used WealthTech platform. The authors used partial least squares structural equation modeling (PLS-SEM) to assess the research model and test the hypotheses.

PLS-SEM results show that the proposed model has moderate explanatory power in explaining WealthTech continuance intention. The results also found that attitude, digital nudging and satisfaction are important drivers in promoting WealthTech continuance intention. According to importance performance map analysis, digital nudging, expectation confirmation and satisfaction are critical factors in explaining continuance intention, which require managerial action.

To the best of the authors’ knowledge, this is one of the earliest studies that analyze the determinants of WealthTech continuance intention by integrating TCT with TTF and digital nudging. The study’s findings highlight the importance of fit factors and digital nudging in promoting successful WealthTech services.