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This study aims to examine the impact of implementing target costing and continuous improvement techniques in industrial companies operating in southern Palestine on achieving sustainable competitive advantage (SCA). The study mainly assesses the level of application of these techniques by Palestinian industrial companies (PICs). Furthermore, it evaluates the extent to which the integration of these two methods can impact SCA, by producing cost-effective and innovative products that meet customer demands and needs, while simultaneously achieving continuous development of the company and an SCA.

A descriptive analytical approach was used to study the target costing and continuous improvement techniques employed by industrial companies in southern Palestine. A questionnaire was administered to 415 companies in the southern West Bank to collect data on the application of target cost and continuous improvement and their impact on SCA, measured through market share, differentiation and cost reduction. Control variables, such as company age, size (measured by the number of employees) and industrial sector classification were also included in the study model.

The findings of the study revealed that the PICs apply target costing and continuous improvement at a high level. Furthermore, all dimensions of achieving SCA were found to be achieved at a high level, with market share being the most prominent. The study also found that the integration of the target costing and continuous improvement had a positive impact on achieving SCA in the PICs. However, the study found no impact on company size, age or industrial sector on achieving a competitive advantage in terms of market share or other results.

The current study was limited to the application of strategic management methods to companies within the industrial sector only. This may constitute a limitation because it neglected other sectors. Likely, another limitation was the difficulty of obtaining the quantitative numbers needed for some quantitative variables that pertain to that type of industrial companies, which are mostly family companies that could not be regulated by the local companies' law to disclose their financial statement.

If industrial companies have ambitions to reduce production costs from the planning and design stage to set the target selling price. It is based on the understanding and awareness of customers' desires while maintaining the quality of products according to the best methods of improvement and innovation; therefore, this can be achieved by using the target costing and the continuous improvement techniques through reviewing the current study and its results.

The current study sought to link two methods, simultaneously and complementary, with each other of the strategic methods of managerial accounting, which helps the companies to offer their best to attract customers, develop the product or service and maintain their continuity in a changing labor market that enables it to achieve sustainable and competitive advantage.

This study is unique in that it explores the impact of the integration of target costing or continuous improvement techniques (Kaizen) on achieving SCA in Palestine industrial companies. While previous studies have examined either target costing or continuous improvement techniques separately, this study enhances the integration of these two methods to achieve SCA.

God promised pious individuals who obey to His commandments, to increase their economic well-being. Although it is difficult to demonstrate with figures in hand this causality relationship, Muslims must believe in its existence and robustness at both the individual and collective levels, as it is argued in Qur'an and the Prophetic Narration. We aim in this paper to model this positive relationship between Islamic work ethics and economic growth and prove theoretically its existence.

We develop an endogenous growth model very close technically to Lucas–Uzawa model (1988) in which the human capital defined as the individual's skill level acquired through formal education and learning by doing is replaced by ethical capital (piety).

The model proves theoretically that Islamic ethics are a key engine of endogenous economic growth and that the underdevelopment of Muslim populations is due to their low ethical capital (lack of piety).

The study recommends some policies such as providing formal religious education at all educational levels (elementary, secondary and higher levels) and promoting ethical values such as piety, sincerity, transparency, etc., through media and cultural institutions. Also, managers could provide courses and training to their workers to teach them Islamic work ethics.

This paper is the first to mathematically model Islamic work ethics as endogenous phenomena in socioeconomic systems and study theoretically their contributions to economic growth.

This paper aims to analyze the determinants on job satisfaction in the Egyptian labor market, using Egypt’s Labor Market Panel Survey (ELMPS), the wave of 2012.

Several determinants are analyzed including the wage level, the paid and sick leaves, the medical and social insurance, job stability among other individual and job characteristics. To this end, an ordered logit model is estimated to assess the significance of these different variables as determinants for job satisfaction.

The empirical findings indicate that wages and stability are major determinants for job satisfaction for the sample of wage workers. However, the results change according to gender; the hourly wage level affects men’s level of job satisfaction, while it does not affect that of females. Furthermore, the job satisfaction of women is determined more by the job characteristics rather than the monetary compensation.

The empirical findings shed light on the importance of formalizing jobs, as it has an effect on the level of job satisfaction of both women and men.

To the best of the authors’ knowledge, this is the first paper to examine the determinants of job satisfaction for wage workers in Egypt using the ELMPS data.

Large displacement misalignment under the action of active faults can cause complex three-dimensional deformation in subway tunnels, resulting in severe damage, distortion and misalignment. There is no developed system of fortification and related codes to follow. There are scientific problems and technical challenges in this field that have never been encountered in past research and practices.

This paper adopted a self-designed large-scale active fault dislocation simulation loading system to conduct a similar model test of the tunnel under active fault dislocation based on the open-cut tunnel project of the Urumqi Rail Transit Line 2, which passes through the Jiujiawan normal fault. The test simulated the subway tunnel passing through the normal fault, which is inclined at 60°. This research compared and analyzed the differences in mechanical behavior between two types of lining section: the open-cut double-line box tunnel and the modified double-line box arch tunnel. The structural response and failure characteristics of the open-cut segmented lining of the tunnel under the stick-slip part of the normal fault were studied.

The results indicated that the double-line box arch tunnel improved the shear and longitudinal bending performance. Longitudinal cracks were mainly distributed in the baseplate, wall foot and arch foot, and the crack position was basically consistent with the longitudinal distribution of surrounding rock pressure. This indicated that the longitudinal cracks were due to the large local load of the cross-section of the structure, leading to an excessive local bending moment of the structure, which resulted in large eccentric failure of the lining and formation of longitudinal cracks. Compared with the ordinary box section tunnel, the improved double-line box arch tunnel significantly reduced the destroyed and damage areas of the hanging wall and footwall. The damage area and crack length were reduced by 39 and 59.3%, respectively. This indicates that the improved double-line box arch tunnel had good anti-sliding performance.

This paper adopted a self-designed large-scale active fault dislocation simulation loading system to conduct a similar model test of the tunnel under active fault dislocation. This system increased the similarity ratio of the test model, improved the dislocation loading rate and optimized the simulation scheme of the segmented flexible lining and other key factors affecting the test. It is of great scientific significance and engineering value to investigate the structure of subway tunnels under active fault misalignment, to study its force characteristics and damage modes, and to provide a technical reserve for the design and construction of subway tunnels through active faults.

The 1997-98 financial crisis has had a profound effect on how East Asian economies the role of the IMF and its strategic interests relative to those of the United States in the international financial regime. It has prompted them to create a regional mechanism for financial and monetary cooperation, ranging from deeper policy dialogue and surveillance, to a system of financial cooperation, and common exchange rate arrangements. This paper analyses the economic and strategic motivations behind this and outlines recent developments in financial cooperation in East Asia to provide possible directions for the future.

A network of bilateral swap arrangements under the Chiang Mai Initiative(CMI) needs stronger policy dialogue and surveillance to develop into a regional financing facility, a sort of East Asian IMF. The facility plays a role as an regional lender of last resort, providing short-term funds to a member country facing a temporary liquidity shortage and for market intervention to stabilize foreign exchange rate. East Asian countries need to achieve regional exchange rate stability. In the long run, the region may develop a common currency arrangement, but it cannot be expected in the very near future because there is no convergence of macroeconomic conditions, economic structure and systems. A realistic approach would be for East Asian developing countries to adopt a currency basket system to minimize the impact of dollar/yen exchange rate volatility on their economies. Strong political will and a vision for regional integration will be required to introduce it.