Web-based learning, defined as the purposeful use of internet technology to impart knowledge, has gained attention as an educational tool in developing countries. However, limited evidence exists on how children with learning disabilities in impoverished regions adopt such methods. This study aims to identify the variables influencing the adoption of web-based learning among children with learning disabilities, focusing on performance expectancy, effort expectancy, social influence, and training. The research utilized survey questionnaires to assess these factors among 196 children with learning disabilities enrolled in mathematics and Arabic classes in Jordan's Balqa governorate. Results revealed a positive relationship between behavioral intention and the acceptance of web-based learning systems, highlighting the critical role of the identified variables. The findings underscore the importance of tailoring web-based learning systems to the needs of children with learning disabilities, offering actionable insights for system developers and educators in similar contexts. Recommendations include prioritizing user-friendly designs, targeted training programs, and strategies to enhance social and performance-related perceptions to improve learning outcomes. Keywords: Effort expectancy; learning disabilities; performance expectancy; social influence; training; web-based learning

This paper addresses the pressing concern of corporate tax evasion recognized by several nations, employing insights from public choice theory and tax compliance theory. The research aims to evaluate the ramifications of corporate tax evasion on public revenue, public expenditures, tax rates, and the prevailing budget deficit. Methodologically, the study utilizes questionnaire data and employs structural equation modeling for analysis. The findings indicate that tax evasion is significantly influenced by multiple factors, encompassing tax income, public expenditures, tax rates, and the budget deficit. The article offers a comprehensive exploration of both theoretical frameworks and practical implications, contributing valuable insights to the ongoing discourse on corporate tax evasion and its multifaceted impact on fiscal dynamics.

Background: This research shows how HPWP can substantially enable the increase of innovation through strategic thinking in less developed markets. The results add to the understanding of the HR practices that foster innovations and strategic insight for organizational decision-makers who seek to enhance ingenuity and maintain a competitive edge. Objective: The objective of this study is to examine high-performance work practice (HPWP) moderation on the relationship among strategic thinking and innovative performance in Jordanian telecommunications companies. Methods: This was a quantitative study, and a survey strategy was used to collect data from 433 respondents. Smart-PLS was used to generate descriptive and inferential statistics. The data were collected and analyzed using structural equation modeling (SEM). Results: The analysis indicated that strategic thinking positively impacts innovative performance. Moreover, the relationship is significantly strengthened by high-performance work practices, thus enhancing the impact of strategic thinking on employees’ innovative performance. Conclusions: The study shows that HPWPs are useful in moderating the association between strategic thinking and innovative performance. Organizations that embrace High-performance work practices (HPWPs) are in a great position to tap into strategic thinking, which can help drive innovation and ultimately give them a competitive advantage in the marketplace.

Background: This study employs a quantitative research methodology to investigate the intricate connections between strategic supremacy and a sustainable competitive advantage within Zain Telecommunications Company. Quantitative research is preferred because it offers significant insights into organizational processes and can measure the effects of variables and empirically investigate relationships between them. Objective: This study investigates the relationship between strategic supremacy and sustainable competitive advantage. Methodology: This study was a quantitative study, and a survey strategy was used to collect data from 170 respondents, and data collected from a systematic random sample. Inferential and descriptive statistics were produced using Smart-PLS. Findings: The study highlights the significance of stakeholder engagement, network management, and innovation by showing how the sphere of influence and competitive compression boost competitive advantage. However the absence of a statistically significant impact of competitive configuration on the organizations CASA indicates that its influence is probably highly contextual or influenced by other organizational or environmental factors. Implications: By outlining the main forces behind SCA and pointing out areas that need more research this study advances the field of strategic management. In order to survive and prosper in ever-changing competitive environments firms must ensure strategic alignment cultivate strong stakeholder relationships.

Background: In the era of rapid digital transformation, the banking sector faces increasing pressure to integrate ethical values and adaptive organizational behaviors to sustain performance and employee well-being. In Jordan, commercial banks are navigating technological advancements while maintaining moral and operational integrity, making it essential to understand how organizational morality and improvisation shape digital performance and workforce welfare. Objective: This study aims to examine the impact of organizational morality and organizational improvisation on digital electronic performance and employee well-being in Jordanian commercial banks. It further explores the moderating role of organizational prestige within these relationships. Method: Data were collected from managers, assistant managers, and tellers across 12 Jordanian commercial banks. A total of 261 valid responses were obtained using a purposive sampling technique. The hypotheses were tested using partial least squares structural equation modeling (PLS-SEM). Result: Findings indicate that organizational morality and organizational improvisation significantly affect digital electronic performance and employee well-being. Digital electronic performance, in turn, demonstrates a strong positive relationship with employee well-being and serves as a mediating variable between organizational morality, organizational improvisation, and well-being. Furthermore, organizational prestige moderates the relationship between organizational morality, organizational improvisation, and digital electronic performance.