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2023 | Book

Explore Business, Technology Opportunities and Challenges ‎After the Covid-19 Pandemic


About this book

This book constitutes the refereed proceedings of the International Conference on Business and Technology (ICBT2021) organized by EuroMid Academy of Business and Technology (EMABT), held in Istanbul, between November 06–07, 2021.

In response to the call for papers for ICBT2021, 485 papers were submitted for presentation and ‎inclusion in the proceedings of the conference. After a careful blind refereeing process, 292 papers ‎were selected for inclusion in the conference proceedings from forty countries. Each of these ‎chapters was evaluated through an editorial board, and each chapter was passed through a double-blind peer-review process.‎

The book highlights a range of topics in the fields of technology, ‎entrepreneurship, business administration, ‎accounting, and economics that can contribute to business ‎development in countries, such as ‎learning machines, artificial intelligence, big data, ‎deep ‎‎learning, game-based learning, management ‎information system, ‎accounting information ‎system, knowledge management, entrepreneurship and ‎social enterprise, corporate social responsibility and sustainability, business policy and strategic ‎management, international management and organizations, organizational behavior and HRM, ‎operations management and logistics research, controversial issues in management and organizations, ‎turnaround, corporate entrepreneurship, and innovation, legal issues, business ethics, and firm ‎governance, managerial accounting and firm financial affairs, non-traditional research and creative ‎methodologies. ‎

These proceedings are reflecting quality research contributing theoretical and practical implications, for those who are wise to apply the technology within any business sector. It is our hope that the contribution of this book proceedings will be of the academic level which even decision-makers in the various economic and executive-level will get to appreciate.

Table of Contents


Information Technology, Business Innovation and Startup and Women Empowerment

Industry 5.0: A Panacea in the Phase of Covid-19 Pandemic Concerning Health, Education, and Banking Sector

The fifth industrial revolution focuses on sustainability with the aid of recent technologies and advanced digital information. Industrial revolution 5.0 develops successful procedures and creates quick enhancement in various industries. Resolutions to challenges modeled by COVID-19 Pandemic can be realized with the placement of Industry 5.0 based on smart technologies. During Covid-19 Pandemic where the world is suffering from a crisis, technological innovation is equipped to march forward with the mission, vision, new values, and principles. In COVID-19 Pandemic, these technologies are offering a remote service structure in various sectors and those who have implemented technology in their respective areas are more likely to recover faster than the others. This study focuses on the health care, education, banking, and aims to bring out the role of industry 5.0 in the selected sectors during the COVID-19 Pandemic. The study also identifies the challenges in realizing industry 5.0, identifies the several supportive structures and services of Industry 5.0 to aid out COVID-19 situation, and brings out a model which represents the stages of evolution for each selected sector and supportive features and facilities of Industry 5.0.

R. Leelavathi, Philip Bijin, N. Aiswarya Babu, K. P. Jaheer Mukthar
An Adaptive Oversampling Method for Imbalanced Datasets Based on Mean-Shift and SMOTE

Class imbalance is a challenge in different actual datasets, where the majority class contains a large number of data points, and the minority class contains a small number of data points. Class imbalance affects the learning process negatively, resulting in classification algorithms’ ignorance of the minority class. To address this issue, various researchers developed different algorithms to tackle the problem; however, the majority of these algorithms are complex and generate noise. This paper provides a simple and effective oversampling technique based on the mean-shift clustering algorithm and using the synthetic minority oversampling technique (SMOTE) of selected clusters.We conducted several experiments to compare the performance of our technique with different algorithms mentioned in the literature on three common datasets. Experimental results indicate that our technique performs better in synthesizing new samples and improves support vector machine (SVM) classification performance on imbalanced datasets.

Ahmed S. Ghorab, Wesam M. Ashour, Shadi I. Abudalfa
Application of Innovative Technology in Textile Retail for Enhanced Customer Service and Business Development

The changing consumer expectations requires an innovative and advanced technological model in the textile retail. In line with the changing trend towards customers, the customised services are highly appreciated. The use of technology is essential for the effective and efficient way of operating the retail businesses in India. In this juncture, this present study is executed to reveal the reality of business development and customer care excellence through innovative technologies. This research work is aims to establish the role of innovative technology in customer service excellence. This study follows the descriptive and analytical research method. The data has been collected directly from selected organized retail stores from South India, especially from the metropolitan cities. A sum of 45 textile retailers has been interviewed for the purpose of collecting data. Subsequently, a sum of 45 customers has been randomly selected to collect the information related to the role of technology in customer experience. The collected data has been analysed with statistical data. The data expresses descriptive statistics of various operative instruments of sample retail stores in the study area. Subsequently, the analysis on the customer side, portraits that product identification, suggestions, purchase ideas, shopping analysis, reward points details, customer queries, availability of kiosks, availability of wifi, and payment gateways facilities. On the whole, the business development and customer service enhancement of retail textile stores have been taken place through the technological adaptation.

K. P. Jaheer Mukthar, Hernan Ramirez Asis, Juan Emilio Vilchez Carcamo, Eva Delfina Zarzosa-Marquez, Rosario Mercedes Huerta Soto
Factors Affecting the Adoption of Remote Auditing During the Times of COVID-19: An Integrated Perspective of Diffusion of Innovations Model and the Technology Acceptance Model

During the COVID-19 pandemic period, external auditors have used technological solutions to complete their job tasks due to the lockdown ramifications. Therefore, many external auditors have opted to work remotely. Nevertheless, the abrupt adoption of remote auditing received mixed feedback from those auditors due to different determining factors. Therefore, this article intends to examine these factors in the Jordanian external auditor context. To do so, a model combining the critical factors from the diffusion of innovation model and technology acceptance model has been utilized. The model was tested using data collected from 109 external auditors from public accounting firms working in Jordan. The results expand our understanding of remote auditing adoption decisions, providing empirical support that perceived usefulness, perceived ease of use, and trialability are the important determinants to adopt remote auditing systems. Based on these results, further discussion, implications, and recommendations have been provided.

Mohannad Obeid Al Shbail, Hashem Alshurafat, Husam Ananzeh, Ebrahim Mansour, Allam Hamdan
Big Data Analysis and Data Visualization to Help Make a Decision - Islamic Banks Case Study

Interest in data of various forms and sizes has risen in recent years, and it has become a defining aspect of modern period. The use of digital transformation strategies and their role in recovering from the consequences of the Corona pandemic, particularly in financial institutions, is the focus of this case study on Islamic banks. This study examines the big data analysis cycle for five Islamic banks’ data in the 2019/2020 era. In addition to following the five steps of the big data analysis cycle and concentrating on the phase of developing a model in order to produce graphical results that can be studied. It will make use of Google Data Studio, which is one of the greatest tools for analyzing large amounts of data. On the other hand, after creating the relevant hypotheses, it will explore possible scenarios and the visuals that result. Finally, there are visualizations and reports that assist decision-makers and investors in evaluating bank performance before to and during the Corona pandemic, making it easier to follow financial performance and conduct of banks. The research also considers the consequences of bank graphical reporting and considers whether hypotheses to help capture all statistical results in visual form are required.

Mohammad H. Allaymoun, Saleh Qaradh, Mohammed Salman, Mustafa Hasan
Jordanian Islamic Banks Growth Credit Services in Corona Pandemic and Fitch Standard

This paper aims to find Jordanian Islamic banks credit services increasing in corona crises based to Fitch standard by got strength assets quality. It used descriptive methodology based to Jordanian Islamic Banks annual reports during corona pandemic. It found that Jordanian Islamic Banks apply increasing of credit services as assets with suitable grantee to get back without loss. It has different credit services types than traditional banks to cause managing risk by diversification, on other hand some Jordanian banks reduced credit doubtful with increased of guarantee value in corona crises while other banks reducer credit doubtful and credit loss with increased of guarantee value in corona as Jordan Islamic bank. Therefore, it got high quality of assets, and met Fitch index.

Abdullah Ibrahim Nazal, Emad Nawayiseh, Suhad Jaradat
The Impact of Intelligent Leadership on the Effectiveness of the Outstanding Performance of Employees «Case Study Algeria Telecommunication Institution Bechar»

This study highlights the importance of smart leadership in increasing the outstanding performance inside the Algerian institutions. Through a field study of smart leadership method in Algeria Telecommunication institution in Bechar city, a descriptive and analytic procedure has been used to answer the problematic by giving out a questionnaire to 20 employees. After analyzing data a series of results have been realized among these results is that Algeria Telecommunication institution takes seriously the idea of human capital as well as the outstanding leaders in order to increase both effectiveness and competency of employees in the institution.

Karima Hadji, Ilyes Slimani, Souad Douli
Estimating Women Entrepreneurial Empowerment of Start-Up Business Through Micro Credit Model in Rural Areas

Micro enterprises have been classified into various categories which includes cultivation of food grains, fruits, flowers, seed production, mushroom cultivation and also the livestock economic activities such as dairy farming, poultry, and production of cow dung. The rural women also engaged in home-based economic activities such as stitching, weaving, petty trades, embroidery, food preparation and processing. The role of start-up business through the accessibility of microcredit by rural women has encourages entrepreneurial and economic empowerment. In this backdrop, the present paper is aims to establish the role and significance of microfinance to empower women in rural areas. It also attempted to study entrepreneurial empowerment of rural women through the start-up business with access of formal bank loans. This study also measures the significant contribution of bank linkage programme in incorporating the start-up among the women self-help group members. Main purpose of this paper is to emphasise the role and significance of microfinance to empower women in rural areas. It also aims to promote the self-employment opportunities among the rural women through the start-up business with access of formal bank loans. This study is follows the empirical research method to evaluate the economic empowerment and livelihood of rural women. Data collected through direct survey method from the rural women self-help group who engaged in start-up businesses from India. A structured questionnaire was framed and distributed to forty sample respondents to collect the information. Stratified random sampling method was adopted to collect the sample responses from the total population. It shown that there was good positive change in income after the microfinance access and start-up. It also encourages the entrepreneurial skills of the rural women. The all other significant variables such as expenditure, savings, borrowings and training have also had a tremendous positive change after availed microcredit from bank linkage programme. On the whole, the economic empowerment of rural women has been enhanced due the start-up business through the microcredit model.

K. P. Jaheer Mukthar, Hernan Ramirez Asis, Rosa Vílchez-Vásquez, Antonio Huaman-Osorio, Joseph Alvarado-Tolentino
From Intentions to Actions: Exploring the Entrepreneurial Journey of Syrian Refugees in Istanbul

The issue of entrepreneurial activity among refugees has not been discussed in detail in previous studies, although the entrepreneurial potential of refugees is generally acknowledged. This article aims to explore the entrepreneurial journey and entrepreneurial experience of Syrian refugees in Istanbul. The study employs an exploratory phenomenological approach, contextualized in the entrepreneurial behavior literature. The data were collected through semi-structured interviews with 15 Syrian entrepreneurs living in Istanbul. This paper uncovers the importance of entrepreneurial behavior in indicating asylum experience and how experience accumulated by individual immigrants affects perceived behavioral control and entrepreneurial viability. Furthermore, the article provides some practical and social contributions by highlighting how the entrepreneurial behavior of Syrian refugees is driven by their immigration or business experience.

Ammar Kassab, Rosmini Omar, Hasan Ghura
Assessing Underlying Factors of Entrepreneurial Intention Among Young Saudis

Almost all country government, both emerging and developed, are encouraging young people to become self-sufficient by establishing their own enterprises. Many governments, such as the Kingdom of Saudi Arabia, have lucrative support programs in terms of business loans and other necessary services. Saudi Arabia is recognized as one of the world’s oil leaders, but its foresighted government supports its young citizens to shift their attention to non-oil sectors through its ambitious Vision-2030 plan. In this context, the authors were interested in knowing about endogenous entrepreneurial factors which should be explored in a research format. Main objective of the research is to unearth the impact of such latent constructs which would strengthen the intentions of the young Saudis to commence their own business in future. Authors have judiciously prepared the variables after diligent literature review and opted to validate in this study. A convenient sampling technique was used, and 312 respondents from different colleges in the Al-Kharj region of Saudi Arabia were approached to fill out the questionnaire online. However, after meticulous elimination, 219 respondents were selected. Cronbach’s alpha for reliability, AVE & CR for validity, Principal Component Analysis and Multiple regression modeling has been used in the study. MS-Office-365 and SPSS-21 were used for all statistical analysis. Despite of limitations listed, authors concluded that entrepreneurial attitude, entrepreneurial personality, self-efficacy, significant others, and perceived business viability are utmost essential ingredients which are not only positively correlated but also significantly explains the entrepreneurial intention of the respondents. According to the findings, almost all latent factors had a statistically significant impact on assessing the entrepreneurial intentions of young Saudis.

Sandeep Solanki, Raj Bahadur Sharma, Sandeep Ojha
Exploring Investment Behaviour of Working Women for Economic Empowerment

Growth in investments leads to the economic and household upliftment of each person. We can see the presence of women in every area of our economy. They play the role of a teacher, doctor, nurse, engineer, accountant, military officers, entrepreneur, and many more. Now women are more educated; they have their assets in gold and other precious ornaments. They are also aware of various investment schemes available. This study analyzes working women's investment behavior and examines how it is beneficial for our society's economic and household upliftment. The data collection was carried out through 400 respondents using a questionnaire. The study area covers only the Bengaluru Urban population. Five Taluks in the Bengaluru urban were selected for the study. Cluster sampling is followed for selecting samples, and data is collected from each clusters. Eighty samples from each cluster were selected, and data is collected using the survey method. The tools used for data analysis consist of Henry Garrett ranking method, Weighted Average Method, and Percentage Analysis. Risk preferences of the investors were analyzed using the factors derived from the article written by Vashisht and Gupta, 2005. The current study aims at salaried women employees who have a regular income, which they can contribute to savings and investment for the economic and household developments.

Aneesha K. Shaji, V. R. Uma

Education Management, Technology, Smart Universities, and Covid-19 Impact

Education-Job Mismatch in the Saudi Labor Market

The study investigates the education-job mismatch among a population of Saudi workers. Saudi Arabia (SA) is currently transitioning from an exclusively oil-based economy to a more knowledge-based and diverse one. This process has necessitated substantial developments across the education sector, to ensure the country's youths are appropriately trained to meet the needs of this new varied economy. This study is divided into two main sections. The first section presents a descriptive analysis of employment trends and labor force participation rates (LFPR) over the past 20 years. Whereas, the second section investigates the prevalence of over and undereducation among different occupational groups, according to Saudi Classification of Occupation ISCO-08. For the purposes of both analyses, data records for the twenty years from 2000 to 2020 were collected from the Labor Force Survey of General Authority of Statistics. The analysis reveals that over time, the LFPR and proportion of individuals in university education has significantly increased across both genders. The results also demonstrate that over-education is becoming more prevalent over time, mainly in the clerical, service, and sales sectors, and is more prevalent among women than men.

Halah Alattas, Mohamed Ahmed Saeed
Graduates’ Perception of Corporate Social Responsibility: An Empirical Evidence from Higher Educational Institutions in Sultanate of Oman

Motivated by Transparency International’s Corruption Perception Index (CPI) results, this paper investigated Omani students’ degree of conviction on ethical behavior, their perception of the positive role of corporate social responsibility (CSR) in achieving organizational long-term effectiveness and their sensitivity to CSR over organizational short-term profitability. A survey was conducted among the graduate and post-graduate students studying in 39 different higher educational institutions (including public as well as private) across the Sultanate of Oman, where more than 1500 students participated. The study findings revealed that Omani students had a moderate level of conviction to ethics and see the positive role of CSR in organizational long-term effectiveness. The findings have implications for the educational institutions and national regulating bodies who can use educational programs curricula as a tool to develop social responsibility among the prospective workforce of Oman.

Iffat Sabir Chaudhry, Muhammad Nawaz Tunio, Rene Y. Paquibut, Abdallah Al Shwabkheh
The Effect of Financial Literacy on Personal Financial Distress from Palestinian University Employees Point of View

The objective of this study is to examine the influence of financial literacy on personal financial distress from Palestinian university employees point of view. A questionnaire was created using a descriptive-analytical method to collect data from the Palestinian university employees in the Gaza Strip. The data from 223 respondents was analyzed using multiple regression analysis. The findings demonstrated that the dependent variable (personal financial distress) was influenced by the independent factors (financial knowledge, financial attitude, and financial behavior). While this study builds on past research, it also gives information that academics and practitioners may utilize to decrease personal financial distress.

Bassam Al-Agha, Mohammed Salem
Factors Affecting Students’ Satisfaction with University College of Applied Sciences, Gaza

This research aims to examine factors that influence student satisfaction with University College of Applied Sciences (UCAS), Gaza. To collect data from all UCAS students, a questionnaire was developed utilizing a descriptive-analytical technique. Multiple regression analysis was used to evaluate the data from 317 respondents. The findings revealed that the independent variables (quality of education services, cost of education services, and physical environment) had an impact on the dependent variable (satisfaction of UCAS students). While this research adds to previous work, it also provides data that academics and practitioners can use to improve student satisfaction.

Fadi Abu Sharekh, Al Moutasem Billah El Halabi, Mohammed Salem
An Investigation of Teaching and Learning Process Efficiency in a Business School Using DEA

Assuring high-quality teaching and learning continues to be a priority for institutions of higher learning. Higher education institutions use a variety of tools to ensure the accomplishment of their initiatives, which focus primarily on student feedback. The purpose of this study is to ascertain the overall effectiveness of the teaching and learning processes across various business school courses by utilizing the most effective tool available, namely Data Envelopment Analysis (DEA). The data was collected from seventy sections of a wide range of courses at a business school in Saudi Arabia. Almost 1470 students’ opinions in the form of a course evaluation survey (CES) were used to calculate the efficiency score of decision-making units using DEA. The study examined four inputs and six outputs. On the Charnes Cooper and Rhodes (CCR) scale, twenty-five decision-making units (DMUs) are found to be efficient, accounting for 35.71% of the total population studied. On the Banker Charnes and Cooper (BCC) scale, this number increases to 34, nearly half of the total number of DMUs analysed. The current study establishes a model for internal benchmarking by using a generic model. Where the constantly efficient DMU could be probed to collect best practices and implement them for internal benchmarking and continuous improvement in the teaching and learning process. It proposes a model for optimizing the CES results through internal benchmarking. Following that, it discusses how these examples can be used to develop internal benchmarking systems.

Mohammad Naushad, Abdul Malik Syed
The Effect of TEFL Course Moodle Activities in Developing Student-Teachers’ Pedagogical Knowledge and Teaching Practices

This study aimed at revealing the effect of some Moodle activities that are used in TEFL courses to develop EFL student-teachers pedagogical knowledge and teaching practices. The sample of this study consisted of (53) third-level student-teachers who were enrolled in the TEFL course during the academic year (2020/2021). The participants studied the TEFL course via Moodle platform during the COVID-19 outbreak. Five different types of Moodle activities were presented to the student-teachers: instructor’s presentations, reading articles and websites, scenario-based tasks and practical studies, practice teaching videos for complete/part lessons and reflection videos from classroom teachers. The participants of the study completed a survey which consisted of (42) items divided into two domains; (16) items for the pedagogical knowledge and (26) items for the teaching practices. The results of the study concluded that the instructor’s presentation activities and scenario-based tasks and practical studies and practice teaching videos had a high effect on developing EFL student-teacher’s teaching practices. The results also revealed that there were no statistically significant differences attributed to gender, however, there were statistically significant differences attributed to the accumulative average among EFL student-teachers’ responses. Based on these results, a set of recommendations were given.

Sumer S. Abou Shaaban, Mahmoud Jalambo
Irrational Thoughts and Their Relationship to the Body Image Among An-Najah National University Students in Light of COVID-19 Pandemic

This study aimed to identify the level of irrational thought and its relationship with body image among Ann-Najah National University students in light of COVID-19 pandemic, the study sample consisted of (102) students. In order to collect the data, the irrational thought Scale Al-Rihani (1985) was used and The Body Image Scale which prepared by Abdel-Nabi (2010), The results showed that the arithmetic average for the study sample on the irrational thought scale was high, and the arithmetic average for the body image scale was average grade and it shows a statistically significant positive direct correlation between irrational thought and body image.

Filasteen Ismail Nazzal, Shadi Khalil Abualkibash
The Effect of Alternative Assessment in Scientific Thinking in Light of the Corona Pandemic Among Students of the Upper Basic Stage in Nablus Governorate

This study aimed to investigate the effect of using alternative assessment on scientific thinking in light of the Corona pandemic among students of the upper basic stage in UNRWA schools in Nablus Governorate. The study population consisted of (6087) male and female students; the randomly chosen study sample included (60) boy and girl eighth graders studying at Ghor Al-Far’a Elementary Mixed School. The participants were randomly distributed into two groups. The experimental group included (30) male and female students and was assessed using the alternative assessment method, while the control group (30) boy and girl students was assessed using traditional assessment techniques. The study tools were prepared including a scientific thinking test and a verbal scale. The results of the study showed that there were statistically significant differences between the performance averages of the members of the control and experimental study groups on the test of scientific thinking skills in favor of the experimental group. The study recommended that the Ministry of Education take alternative assessment into consideration when designing curricula.

Abed Alkarim Ayyoub, Mahmoud Shamali, Sara Salih, Oqab Jabali
Effects of Using E-Learning on Students’ Academic Performance in University College of Applied Sciences

In this research, the effect of e-learning on students’ academic performance at the University College of Applied Sciences (UCAS) in Gaza, Palestine has been studied, from the students’ perspective. The descriptive-analytical approach was used, where a questionnaire was prepared to collect data from a snowball and convenience sample of the UCAS students. The data was obtained from 308 students and analyzed using multiple regression analysis. The results showed that there is an effect of the elements of e-learning (synchronous e-learning systems, asynchronous e-learning systems, and e-learning tools and software) on the students’ academic performance at UCAS. While this research builds on prior studies, it also provides results that could aid academics and practitioners in their pursuit of improving the academic performance of students.

Mohammed Salem, Marwan El-Dohdar, Heba Enshasy, Kholoud Serdah, Ruzan Qazaer
An Analysis of Course Evaluation Questionnaire on UCAS Students’ Academic Performance by Using Data Clustering

Course evaluation by questionnaire is the most popular assessment tool used by various universities. However, they use traditional statistical methods such as average for analyzing the questionnaires. Thereby, such questionnaires have not been sufficiently utilized. In this paper, we address this issue by employing machine learning techniques for improving effectiveness of course evaluation. Specifically, we use data clustering for dividing students into groups according to their responses. This work will help higher education institutes to improve performance of course evaluation. As a case study, we employed the presented technique to evaluate Entrepreneurship course that is pursued by the University College of Applied Sciences (UCAS). Our findings show that the grading system used with the selected course needs more improvement. Moreover, the outcome of this work supports the UCAS by facilitating process of applying Universal Design for Learning (UDL).

Shadi Abudalfa, Mohammed Salem
Use of Augmented Reality Application in E-learning System During COVID-19 Pandemic

During the COVID-19 pandemic, several educational institutions face critical challenges in conducting online classes. E-learning system through augmented reality application has several dynamic features that would enhance teachers’ and students’ intention to learn during the COVID-19 pandemic. Nevertheless, the implementation of augmented reality applications in e-learning systems relies on the advancement of technologies, technical training, educating teachers and students on how to use the novel technology in the online class environment. Thus, lack of agreement about the core challenges and factors that shape the successful implementation of augmented reality applications in the e-learning system environment during the COVID-19 pandemic. An empirical gap has been identified in developing the knowledge on the challenges and indicators on implementing augmented reality applications in e-learning systems during the COVID-19 pandemic. However, the current study explores the influence of augmented reality applications in the e-learning system environment during the COVID-19 pandemic. It investigates the key challenges and factors that create barriers to implementing augmented reality applications. A qualitative research method was applied to obtain the aim of this study. We employed the interview method using thematic analysis through NVivo software. We conducted ten interviews with faculty members in the University of Business and Technology, Jeddah, Saudi Arabia. The respondents were selected based on their previous experience in the e-learning system. Overall, the findings of the current paper offer dynamic recommendations for educators, policymakers, developers, and researchers, which will significantly enable them to understand more about the usage of augmented reality applications in e-learning systems with the key indicators during the COVID-19 pandemic.

Suzilawati Kamarudin, Haneen Mohammad Shoaib, Yussra Jamjoom, Muhammad Saleem, Parisa Mohammadi
The Impact of the Application of Electronic Systems on the Satisfaction of University College Students

The impact of electronic systems on the satisfaction of University College of Applied Sciences “UCAS” students is investigated in this study. To collect data from all UCAS students, a questionnaire was constructed utilizing a descriptive-analytical technique. Multiple regression analysis was used to examine the data from 463 respondents. The findings revealed that independent elements (i.e. electronic services, and e-learning systems) influenced the satisfaction of UCAS students. While this study builds on previous research, it also gives information that academics and practitioners can utilize to improve student satisfaction.

Mueen El Mobayed, Motaz Alshawa, Yahya Herzallah, Anas Dalloul, Jamal Altarablusi, Mohammed Salem
Effects of Online Course Content, and Instructor Characteristics on UCAS Students’ Academic Performance During the COVID-19 Pandemic

The COVID-19 pandemic has impacted the entire education system, especially universities, ushering in a new age of education termed as “e-learning.“. E-learning is described as learning aided by electronic technology, such as virtual classes and portals that enable learners to utilize lectures outside of the classroom. The purpose of this study was to see how two independent factors, course content and instructor characteristics, influenced the University College of Applied Sciences “UCAS” students’ academic performance during the COVID-19 pandemic. To acquire primary data, an empirical study was conducted using 412 questionnaires from UCAS students. According to the study's findings, there is a link between independent variables (course content and instructor characteristics) and the dependent variable (UCAS students’ academic performance) for a number of reasons that were investigated throughout the research.

Shadi Abudalfa, Mohammed Salem
Obstacles and Solutions of Implementing E-Learning in Palestine: Teachers’ Perspective During the COVID19 Pandemic

The study investigated the obstacles facing the application of e-learning and ways to overcome them in Palestine from the teachers’ point of view during the COVID 19 pandemic. The study adopted the descriptive-analytical approach, and the researchers prepared a questionnaire which was conducted on a sample of (182) teachers from the North Gaza Governorate in Palestine. The results showed that teachers’ consensus on the obstacles of implementing e-learning is 76.55%, while they agreed on the ways of overcoming those obstacles with a percentage of 96.44%. The results also presented that there are no statistically significant differences between the average of the teachers’ attitudes in the North Governorate concerning the obstacles of implementing e-learning due to the gender variable, however, there are statistically significant differences in the averages of teachers’ attitudes due to the variable years of work in favor of teachers with less than 5 years of experience besides those with only11–15 years of experience. Finally, the findings showed statistically significant differences between the average of North Governorate teachers’ attitudes in terms of the e-learning obstacles due to the educational qualification variable. In light of these results, the study recommends the need to develop a plan for education during emergencies, and to equip classrooms with computers connected to the Internet. The study also invites the educational authorities to train school administrations, students and teachers to deal with the e-learning tools.

Najwa Saleh, Aya El Mashharawi, Mahmoud O. Jalambo
Coaching as a Tool for Adaptive Personnel Management of Modern Companies

The purpose of the investigation is to reveal the content and characteristics of coaching as a modern tool for professional staff training, given the need to use adaptive management in the practice of domestic companies.The research is based on the dialectical method of cognition of processes and phenomena, in particular, the monographic method (in identifying current trends and research of scientific achievements of domestic and foreign science and practice of personnel training), comparative (in assessing costs and forms of personnel training), abstract-logical method (theoretical and methodological generalizations, substantiation of conclusions), which were used in determining the essential features and role of coaching in the HR-management system.The essence and characteristic features of coaching are studied; the size and forms of training of the personnel of the companies of the USA and Ukraine are analyzed. It was found that in foreign practice coaching is used as an effective tool for adaptive management of company personnel and a tool for gaining strategic competitive advantages of companies in the market. The types of coaching, the set of socio-economic and psychological factors on which modern coaching technologies are based are studied, the set of professional competencies of coaches is determined.The author’s vision of the key principles of coaching training is substantiated, a number of rules of effective coaching are recommended in order to increase the effectiveness of adaptive personnel management of the company. The author’s model of implementation of coaching on conditions of adaptive management of the company is suggested.The obtained results of the research allow improving the personnel policy of domestic companies on the basis of using the forms, principles and advantages of coaching as a promising method of staff training.

Iryna Kryukova, Victor Zamlynskyi, Olga Zamlynska, Nataliia Skrypnyk, Nadiia Reznik, Camara Balla Moussa
The Status of Using E-learning Platforms Among the University College of Applied Sciences Students to Enhance Their Soft Skills

The study aimed at exploring the degree to which the University College (UCAS) students use e-learning platforms to enhance their soft skills. The researchers used the descriptive approach, on a random sample of (350) students. The researchers designed a questionnaire with five domains (communication, time, teamwork, planning, problem solving). The study revealed that there are no differences in the estimation of UCAS students for the use of e-learning platforms in enhancing their soft skills due to the variables of gender and university specialization. It also showed that there are differences in the estimation of UCAS students in using e-learning platforms to enhance their soft skills in favor of the second-level students compared to first-level students. Accordingly, the researchers recommend motivating the UCAS faculty members to employ e-learning platforms in the educational process, and training students through some specialized courses on the use of e-platforms for academic and freelance purposes.

Mahmoud O. Jalambo, Yusuf Matter
Accounting Students Perspectives of Peer Tutoring

This study aims to explore accounting students’ perspectives of peer tutoring and its influence on their academic achievement. To do so, this study employed a quantitative approach. An online survey, using Microsoft Forms, was developed to collect data from 763 students. Participants are selected using two sampling techniques, namely purposive and convenience sampling. The results show that the vast majority of the participants believe that peer tutoring can enhance their academic performance and improve their scientific and cognitive levels. The respondents also considered peer tutoring as an enjoyable activity for both tutors and tutees and prefer to engage in it face to face, not online. Furthermore, the participants supported the idea of introducing peer tutoring formally into the education system. Other findings and recommendations are discussed in this study. This study contributes to the discussion on the importance of peer tutoring, particularly amongst accounting students.

Ebrahim Mansour, Sultan Alzyoud, Ruba Abuzaid, Hashem Alshurafat
Re-imagining the Futures of University: Foresight for Higher Education Using Innovation Labs Learning Space

Motivated by the foresight studies and scenario building using team learning and collaboration, this study explores the possibilities of applying Lego® Serious Play™ for framing different models of the future university based on collaboration among stakeholders in innovation laboratories. This paper draws on theoretical insights on scenario building and foresights techniques to re-imagine the future of higher education. Findings from the four workshops show a set of models of the future university. Representations focus on business models, open innovation, and delivery of on-demand learning in the digital era. The study concludes by outlining policy implications for education in GCC.

Odeh Al-Jayyousi, Fairouz M Aldhmour
Factors Influencing University Graduates’ Intentions to Become Entrepreneurs: Case from Bahrain

Entrepreneurial intention is the desire to engage in entrepreneurship. The focus of this paper is on university student entrepreneurial intention. The objective of this paper is to examine the university’s role, personal attitude, subjective norms, and role models influencing university students’ entrepreneurial intention. 361 questionnaires were distributed to students from public and private universities in Bahrain. Cronbach’s Alpha Reliability, Pearson Correlation Coefficient, and Multiple Linear Regression was conducted to investigate the relationship between university role, personal attitude, subjective norms, and role models) with the dependent variable (i.e. entrepreneurial intention). An Independent T-test done on personal characteristics such as gender and participation in entrepreneurship courses was also done. Findings indicate that all independent variables had a significant relationship with entrepreneurial intentions. Subjective norms had the highest significance variation about entrepreneurial intentions that indicate that socialization with friends or family pressure can be a source of social pressure for respondents to have intentions towards setting up a business. This paper confirms previous empirical studies in entrepreneurship. Implications to policymakers and universities are that entrepreneurship can be taught as a course to students but with a practical, hands-on approach such as allowing students to manage kiosks to sell products on university graduation days. Limitations of the study include a cross-sectional design and a small sample. Further studies include conducting comparison studies with other GCC countries, longitudinal studies, and other factors to be investigated such as perceived risk and using a probability sampling method.

Saad Darwish, Zorah Abu Kassim, Ahmed Bayat
Enhancing the Creativity of Employees in the Education Sector During COVID-19 Pandemic: The Role of Rewards

Employees’ creativity in the education sector has never been more important than the past two years when the global coronavirus disease 2019 (COVID-19) pandemic swept the world. This paper presents a study on employees’ creativity in primary public schools in the Kingdom of Bahrain. The study sheds the light on the role of extrinsic rewards in enhancing employees’ creativity. The findings suggest that extrinsic rewards hinder employees’ creativity for employees’ who are mastery goal-oriented and for employees who have an internal locus and external locus of control. Furthermore, this research finds that the mediating effect of intrinsic motivation and the moderating effect of performance orientation are both insignificant. This study provides clear conditions leading to employees’ creativity; hence it provides multiple theoretical and practical implications that worth consideration.

Maryam Hashem, David Gallear, Esra Aldhaen

Technology, Tourism, Hospitality, and Health Care Services

A Study on Addiction and Isolation in Virtual Reality Tourism Experiences

In this qualitative research note, we focus on two aspects of virtual reality tourism that haven't been talked about much: the risk of addiction and the feeling of being alone. Virtual reality tourism research so far has mostly looked at how current knowledge and theories can be used to help people have a good experience with VR apps. To look at reviews and blogs, the researchers used an inductive method. It turns out that virtual reality tourist experiences have common threads, like a short-lived sense of seclusion and the addictive power of virtual reality. More research is needed to learn more about addiction and social isolation so that we can better understand what causes them, how they work, and what they can do to us.

Ch Raja Kamal, Vijaykumar, P. T. Retheesh
Factors Affecting Palestinian Citizens’ Satisfaction Toward Free Health Line Services During COVID 19

This study investigates factors affecting Palestinian citizens’ satisfaction toward free health line services during COVID 19. A questionnaire was created using the descriptive-analytical approach to collect data from all Palestinian citizens in the Gaza Strip. The data from 376 respondents was analyzed using multiple regression analysis. The results showed that the independent factors (i.e. healthcare professionals-patient relationship, responsiveness, adequacy of the free health line services provided, and confidentiality of data and information) influenced Palestinian citizens’ satisfaction. While this study adds to earlier research, it also provides data that academics and practitioners may use to increase the satisfaction of Palestinian citizens.

Nemer Dalloul, Lubna Shallah, Mohammed Salem
Big Data Analysis and Data Visualization to Facilitate Decision-Making - Mega Start Case Study

Recently, there has been a surge in interest in data analysis to gain vital information that aids decision-making, as well as a variety of report formats that help clarify and show information in a detailed and flexible manner. Big data has various qualities that set it apart from typical data, including volume, diversity, and value. Which has necessitated the development of effective technical tools and methods for its examination. The analysis of big data for a virtual corporation that is engaged in retailing, owns multiple branches, and sells a variety of products will be reviewed in this paper. The phases of the big data analysis life cycle will also be examined in depth in order for Google Data Studio to produce visualizations and reports. And, in order to make appropriate conclusions for the challenges and hypotheses created during the discovery phase, discuss the data visualization, and present it to the decision maker.

Mohammad H. Allaymoun, Leen Hussam Al Saad, Zahra Mohsin Majed, Sayed Mohamed Abbas Hashem
Evidence of COVID-19 Pandemic Impact on Travellers’ Preferences for Crowded Versus Non-crowded Choices in Bangalore City

In a variety of retail and travel scenarios, crowding has an adverse influence on the customer experience and preferences. When travellers evaluate their travel and accommodation alternatives, they take perceived proximity into account. In response to current health concerns, travellers choose between crowded and less congested choices (the COVID-19 pandemic). We believe that while the epidemic is continuing, travellers would seek out less crowded travel and hotel choices. The threat’s prominence had a consistent influence on how individuals felt while travelling through all modalities. On the basis of these results, we hypothesised a possible pandemic recovery mechanism for visitors with a high need for novelty and excitement. Three experiments have significant implications for travel and hotel marketing theory and management.

C. H. Raja Kamal, C. H. Madhavi Latha, Jaspreet Kaur, V. Raju, Tinto Tom
Houseboat Tourism and Sustainable Development Goals: Integrating Local Community of Kumarakom

The tourism business has the prospective to impart, directly or indirectly, most of the sustainable goals. The promotion of entrepreneurship and small businesses can play a momentous role in endowing less favored groups and poverty reduction goals. This can be achieved through the sustainable tourism development approach which would create a positive impact on the community’s livelihood enhancement. Literatures show that tourism is one of the powerful forces of global economic growth and presently provides for one in eleven jobs worldwide. Public/private collaboration and businesses are in-excludable part of tourism development because it has increased awareness about the role of tourism in the delivery as the biggest establishing service sector in the country. Kumarakom is one of the most protuberant tourist destinations in Kerala state, explicitly centered on Backwater Tourism. This is an exquisite tourism product that delivers a unique travel experience to the legatees. Houseboat Tourism Industry contributes substantially towards SGDP (State Gross Domestic Product) nearly 10% of the total productivity of the state. The present study is an attempt to evaluate the operations of Houseboat Tourism Industry in Kumarakom and its contribution towards the enhancement of the livelihood of the local community and their socio-economic development on par with sustainable development goals - Decent Work and Economic Growth. The paper assesses the role of education of the local community to get involved in the Houseboat Tourism business in Kumarakom to reap substantial benefits from this sound industry. The study employs both quantitative and qualitative approaches with the support of extensive literature inputs. Questionnaire and field investigations are used as a major tool for data collection.

P. T. Retheesh, Narayan Kayarkatte, R. Sagar
A Meta-analysis Review on the Effect of Corporate Environmental Responsibility with the Financial Performance of the Companies

CER is the daily requirements of every company trying to fit into the global sustainability. The company strives for a profitable business throughout the year with its business strategy, profit maximization, optimum utilization of resources and such. Apart from this, the company are also entitled to contribute a part of their profit towards society and the community at large. This paper seeks to provide the literature review of CER in relation to financial performance of the firms conducted by various researchers on a global context in a meta-analysis approach. The findings of the literature review enable to examine the length of the CER knowledge and its growth over the period of 20 years starting from 2001 to 2020 being taken for the purpose of the study. This paper focused on CER in relation to financial performance of the firms over the period of 20 years starting from 2001 to 2020. This approach is undertaken by using meta-analysis for the literature review under the PRISMA software, defining the inclusion and exclusion of the articles so selected for the purpose of the study.

Acharya Supriya Pavithran, C. Nagadeepa, Baby Niviya Feston
Medical Waste Management in the Gaza Strip

This paper explains an environmental plan for medical waste in the Gaza Strip and gives a clear outline of the current list and medical waste management plan. In addition it was illustrated the steps of medical waste dispose from the stage of collection to disposal.The study concluded that the system followed in the Gaza Strip is one of the most prestigious information used in the world.The research recommended many approaches and tasks to be achieved in future days such as training workers inside health institutions, whether they are doctors, nurses, or workers, on how to deal with medical waste. In addition, it is recommended for providing security and safety requirements for the health of workers, including disinfectants, uniforms. Moreover, Ministry of Health should inspect private facilities to compel them to separate hazardous waste and contract with the Council to dispose of it according to the rules.

Saleh S. Abu Shaban, Amal I. Al-kahlout, Doaa Z. ELshurafa
A Systematic Literature Review of Intellectual Capital and Sustainable Development of Health Care

The healthcare sector is one of the major sectors affected by the novel coronavirus (COVID-19). The pandemic brought enormous pressure on the health care sector thus shifting focus on valuing its intellectual capital (IC) and ensuring sustainable development. IC is critical for not only achieving a competitive advantage but also influencing sustainable development. The existing literature remains fragmented and underexposed with relation to IC and sustainable development in the health care sector. To address this issue, this study undertakes a systematic literature review of the IC and sustainable literature specific to the healthcare sector (n = 39). After analysing research articles indexed in Scopus, the findings highlight that publications in this area have been the highest over the last four years and around 50 per cent in the field of business, management, environmental sciences and social science combined. The extant literature has predominantly explored areas falling under three major themes, strategic approach, systems, and performance enhancement. The implications are for the academicians and practitioners to undertake future research agenda emphasizing IC contribution in the sustainable development of the health care sector.

Tamanna Dalwai, Krishna Murthy Meesaala, Syeeda Shafiya Mohammadi, Menila James, Mahdi Salehi, Gaitri Chugh, Faisal Al Kasbi
Public Service Advertisements and Healthcare Attitudinal Changes in Developing Countries: Pakistanis’ Perspectives

Still, little is known about the role and contribution of media ads in healthcare communication and awareness during the Covid-19 outbreak. This study examines the role of public service ads in spreading healthcare awareness in Pakistan. Based on a quantitative approach through a sample of n = 200 participants from the Sahiwal city, the study proposed a self-designed model that used the Structural Equation Modelling to affirm the proposed relationship between the variables. The study found that media ads were not only disseminating the Covid-19 awareness but also changing the public attitudes toward taking precautionary measures to halt the transmission of the disease. Hence, the findings indicated that public service advertisements have substantial, positive impacts on people’s perceptions and actions regarding the current pandemic. The results discussed media context and healthcare awareness to highlight further the role of such media in bringing positive behavioral changes.

Mohammad Habes, Sana Ali, Ayesha Qamar, Mokhtar Elareshi, Abdulkrim Ziani, Hatem Alsridi
The Job of Traveller Trust, Travel Imperatives, and Attitudinal Elements Towards Travel Choice Determinants Bangalore’s During and After COVID-19

The emergence of COVID-19 has resulted in new tourism attractions. Restrictions on international travel are a precondition for increasing tourism. Having travelled widely, we’ve developed a comprehensive model to explain how travel advertising affects consumer behaviour.Travel bans and incentives in the event of a pandemic the responses of 1711 Bangalore subway riders were analysed using probabilistic choice and tally models. The findings provide insight on the factors that influence travel decisions before to and during a pandemic. Effective COVID-19 tourism rehabilitation programmes now have the benefit of this study’s theory and practise.

T. K. Madhumathi, Ch. Raja Kamal, Raghavendra Babu

ESG and Implementation of Technology

The Determinants of Environmental Accounting Disclosure: A Review of the Literature

A review of relevant academic studies has yielded a range of environmental accounting disclosure determinants. This review aims to provide a comprehensive view of the determinants of environmental accounting disclosure. This paper reviews published environmental accounting disclosure studies to explore the effect of various factors on environmental disclosure. The findings show that the company’s environmental performance, size, and profitability play a critical role in the environmental disclosure process. This paper notes that the determinants of environmental disclosure are varied, changeable, and limitless. It is desired that this structured examination of the factors influencing the current and future status of environmental accounting disclosure will provide a sufficient overview of the critical issues and concerns that must be addressed in order to comprehend and advance the critical application of environmental accounting disclosure in social, economic, and environmental development. This article is expected to have an impact on future policies, which will help to improve the disclosure process. This paper contributes to the ongoing debate about the environmental disclosure mechanisms that lead to more disclosure of the determinants of environmental accounting disclosure and highlights the need for a new approach on these issues.

Haneen Abu Suileek, Hashem Alshurafat
Effect of Using Management Accounting Strategies on Financial Performance in Palestinian Industrial Companies

The aim of this study is to assess the effect of using management accounting strategies on financial performance from Palestinian industrial companies’ employees point of view. To collect data from Palestinian industrial companies’ employees in the Gaza Strip, a questionnaire was constructed utilizing a descriptive-analytical technique. Multiple regression analysis was used to evaluate the data from 276 respondents. The results showed that the independent factors (i.e. value chain, target costing, just in time, and quality cost) impacted the dependent variable (i.e. financial performance). While this research improves on previous findings, it also provides information that academics and practitioners may use to help people in financial performance.

Nihad Alhabil, Mohammed Salem
Determinants of Corporate Social Responsibility Disclosures: Evidence from Insurance Companies of GCC Countries

This research investigates the determinants of corporate social responsibility (CSR) disclosures of insurance companies listed in the Gulf Cooperation Council (GCC) countries based on selected indicators from the Global Reporting Initiative (GRI). These determinants are classified into three categories such as financial characteristics (ROA), corporate governance characteristics (the board size, women on the board) and firm-specific characteristics (internationalization, audit firm size, and company size). The study sample consists of 84 out of 89 insurance listed companies for five years from 2016 to 2020. The data was collected from the Thomson Reuters database and annual reports. Regression analysis and correlation matrix were used to identify the factors that influence the extent of CSR disclosures. The results indicate that financial characteristics, corporate governance characteristics (the board size) and firm-specific characteristics were positively correlated with CSR disclosures. On the other hand, corporate governance characteristics (presence of female board members) negatively correlated with CSR disclosures. The findings are important for shareholders, regulators, management, and other stakeholders.

Gagan Kukreja, Raj Bahadur Sharma, Salma Kadhem Hasan Habib, Atul Bansal
The Impact of the Code of Professional Conduct for Internal Auditors on the Effectiveness of Internal Auditing Units in Banks Listed on the Palestine Stock Exchange During COVID-19 Pandemic

The study aimed to identify the impact of the Code of Professional Conduct for Internal Auditors on the effectiveness of internal auditing units in banks listed on the Palestine Stock Exchange during the COVID-19 pandemic, The sample of the study consisted of 50 employees from the internal audit department employees in the banks listed in the Palestine Stock Exchange, randomly selected, and a descriptive approach has been implemented to achieve the study’s objectives. In addition, a questionnaire was designed to fit the purpose of the study, and after implementation and data analysis, the results indicated that there is a high impact of the attributes (integrity, objectivity, confidentiality, and competency) on the effectiveness of internal auditing units. According to a mean of 4.07 and an overall standard deviation of 0.41, Consequently, the study recommended that it is necessary to strengthen the ethical environment and its principles in the work of internal audit units in banks because of their great impact on achieving goals during crises, especially at the COVID-19 pandemic.

Abdul Naser I. Nour, Kayed M. Tanbour
The Expected Impact of Applying IFRS17 on the Quality of Financial Reports for Insurance Companies Listed on the Amman Stock Exchange. (An Analytical Study)

This study aims to identify the expected impact of applying IFRS 17 on the quality of financial reports for insurance companies listed on the Amman Stock Exchange. To achieve the objectives of the study, a questionnaire was distributed to several accounting employees of all categories in insurance companies who were selected randomly as sample. The results showed that there is a strong impact relationship between applying IFRS 17 to the relevance of financial reports in insurance companies. The study has also shown a strong impact relationship between applying IFRS 17 and the establishment of financial reports credibility for insurance companies. The study recommended the need to apply the IFRS 17 in insurance companies since it will allow comparability with other companies in the same sector and other sectors.

Mohyedin Hamza, Tareq Almubaydeen, Riham Alkabbji, Ali Hussien
An Understanding of ‘Sustainable Development’ from a Shariah Perspective and the Role Played by Islamic Finance in Its Attainment to Absorb COVID-19 Pandemic Effect

Sustainable development has been gaining wide emergence in the western and Islamic world as a new paradigm of development, seeking the consideration of social and environmental aspects while pursuing economic growth. While the concept, in its modern form, only emerged in the 1980s, Islamic teachings reinforced it since its inception through its rulings that aim to achieve justice and social welfare, reflected in Maqasid Al Shariah (objectives of Islamic rulings). In this paper, we look to explain further, through qualitative secondary research, the link between Shariah and sustainable development and evaluate if Islamic finance, which theoretically should be aligned with the concept of sustainable development given its basis on Shariah, is contributing to its attainment. We find that, while some efforts are being done by Islamic financial institutions (IFIs) to prove this view, IFIs largely lack today in fully aligning their activities with Maqasid Al Shariah which has been limiting their role in the attainment of sustainable development.

Ahmad Asad Mahmood Ibrahim, Ali Al Aradi, May Faisal Arshi, Zakia Jamal
The Impact of the IFRS 16 Adjustments “Coronavirus-Related Lease Contracts” on the Financial Performance (Royal Jordanian Case Study)

The study aimed to clarify the impact of the IFRS 16 Adjustments (Coronavirus-related lease contracts) on the financial performance (Royal Jordanian case study). The descriptive-analytical method was used as the quarterly data were collected from the financial reports of the Royal Jordanian for the period (first quarter, 2019 - second quarter, 2021). In addition, the SPSS was used to analyze the data by applying the accompanying one-way variance model (ANCOVA) and knowing the size of the effect from the Eta Square. The results showed that there is a significant effect of the privilege of adjustments of the IFRS 16 “Coronavirus-related lease contracts” on the financial performance. As well, there is a significant effect of the privilege of the IFRS 16 adjustments on each of the current ratio, the quick ratio, the cash ratio, the debt to assets ratio, plus to the accounts payable turnover ratio. Conversely, the results showed that there is no significant effect of the debt to equity ratio. Accordingly, the study recommended measuring the impact of the IFRS 16 adjustments during the Corona pandemic on the Royal Jordanian by using other financial ratios. In addition, the researchers recommended conducting more studies on the IFRS 16 adjustments.

Tareq Hammad Almubaydeen, Thaer Faisal Abdelrahim Qushtom, Mohyedin Hamza, Razan “Mohammed Ratib” Al-Khawaldeh
Impact of Board Characteristics on the Corporate Dividends Payout: Evidence from Palestinian Stock Market

This research aims to examine the impact of board characteristics on dividends payout policy of companies listed on the Palestine Stock Exchange during the period 2013 to 2019 with a total number of 311 firm-year observations. Governance attributes included in this study are gender existence, board size, CEO duality, independence director, and institutional investors. The study uses dividend per share as dependent variable. A robust least square regression model used to evaluate the empirical model in the current study using panel data analysis. Data was gathered from the (PEX) website as well as the annual reports of the companies sampled. The research found that at the 5% level of confidence, there is a positive significant relationship between board size, gender participation, and dividend per share. Furthermore, at the 5% level, there is a significant positive relationship between firm size, profitability, audit firm, and DPS. Firm leverage, on the other hand, has a negative impact on the DPS at the 1% level of confidence. The research’s main contribution in focuses data analysis on the final result of firms operations which is the core concern of investment decisions, it may also assist legislative and official institutions in this field in making their best efforts to establish governance codes in the manner that society wishes.

Ghassan Jalal, Saed Alkoni, Abdulnaser I. Nour
The Impact of AC Characteristics on CSR Disclosure During COVID-19: Empirical Evidence from Kuwait Listed Firms

This study aims to examine the impact of audit committee (AC) characteristics on corporate social responsibility (CSR) disclosure in the corporate annual reports of Kuwait listed firms during COVID-19. To achieve this goal, an indicator was built to measure the level of disclosure in the annual reports of a sample of 124 firms listed on the Kuwait Stock Exchange (KSE) during the period from 2017 to 2022. The study developed and tested four main hypotheses to reveal the relationship between CSR disclosure and the characteristics of the AC before, during and after the COVID-19 pandemic, namely, size, frequency of meetings, independence, and financial expertise. Using multiple regression analysis model on the data collected manually from the annual reports of those firms.The results of the study indicate that the firms listed on the KSE provide low disclosure (e.g., mean CSR index is 39%), which indicates that firms have less incentive to disclose CSR practices during the COVID-19 pandemic. The results of the statistical analysis also showed that AC characteristics such as size, frequency of meetings, and financial expertise have a significant positive influence on the level of CSR disclosure. However, there is no evidence that AC characteristics such as members’ independence affect CSR disclosure in Kuwait firms listed. The main contribution of this study is the first to be conducted on the impact of AC characteristics on CSR disclosure before and after the COVID-19 pandemic by providing analytical evidence on listed Kuwait firms. Thus, it provides insights for policymakers interested in shareholders, regulators, financial analysts, investment analysts, and managers on the rules of governance and in assessing CSR disclosure in annual reporting practices, and in strengthening the role of oversight and oversight for the accountability and transparency of ACs.

Najeb Masoud
A Proposed Accounting Framework for Controlling Highly Complex and Thoroughness Risks Through Using of Financial Derivatives (Covid - 19) as a Model

The current pandemic (COVID-19) currently is great importance at all levels due to its comprehensiveness in its impact on the global economy, as well as it has displaced a number of companies from positions that have always occupied this decline as a result of improper practices and poor management, and the pandemic was the main driver of the market in financial fluctuations. It is expected that it will affect production and sales and, as a result, the expected profits, and then on the credibility of the financial statements and the exposure of companies to bankruptcy, and it will be the opposite of what was disclosed in those statements. Therefore, some accounting treatments should be carried out and some financial instruments derived therefrom, and working on finding an accounting framework that uses some types of contracts The research aims to analyze the risks facing companies, exposure to different and appropriate accounting approaches and treatments, and knowledge search to carry out reforms in accordance with international financial reporting standards and enable it to control risks effectively and successfully, and that the application of the framework helps to Risk Management and Reducing its Consequences The researchers followed the case study on a sample of service companies (Baghdad Transport and Real Estate Investment Company). It was reached to strengthen the financial position by acquiring financial assets as a result of accounting treatments for derivatives and employing gains with hedged financial assets that enhance their ability to continue and address risks before they occur. Controlling risks using these modern derivative tools is an essential issue for companies based on the returns of these tools, such as controlling regular financial flows, achieving capital gains and reducing risks. Risk and ensure its continuity and then rise to competition.

Talal Mohammed Ali Aljajawy, Mohammed Salman Dawood
Discuss ASE Index Fairly in Corona Pandemic and Suggest Standardized Behaviors Model

This paper aims to discuss ASE index fairly in corona pandemic by discuss factors that help to manage ASE index positively in order to suggest model to manage ASE index in future crises. It concentrates on ASE index that measured based to weight by the market value of the capital. It depends on descriptive methodology to discuss ASE index fairly by explain ignorance affection and study behaviors of dealers’ types to get their objectives. The paper finds that ASE index fairly is impacted by ignorance which caused betting on share price reducing by gambling, and caused finance expert misunderstand ways of supporting ASE index positively. These reasons caused unfair ASE index in corona pandemic. On other hand, dealers’ dealings can impact ASE index based to their behaviors. Researcher suggested a model to face ignorance and get ASE index fairly based to standardize behaviors of all dealers’ types as control system. This standardization of dealers’ dealings can help to control gambling by classified factors based to abuse dealing or fair dealing and control ASE index fairly.

Abdullah Ibrahim Nazal
“Public Relations’ Ability in Raising the Level of Community Awareness About the Importance of Volunteering” Sawaed19 as a Case Study

Through studying, evaluating, and analyzing the many actions, campaigns, and programs of the Public Relations Department at Sawaed 19, this study intends to determine public relations’ role to raise community awareness about the value of volunteering. A questionnaire and an interview were employed as research methods, and the team used a descriptive analytical methodology that was suited for the research. Sawaed 19 provided a random sample of 166 volunteers for the survey. The most notable findings were: Palestinian citizens use social networking sites with little regard for materials related to volunteer work, volunteer work in Palestine is unorganized, and there is a lack of legislation and laws that protect the rights of citizens who volunteer; in conclusion, the team recommends: the importance of supporting the role of public relations in Sawaed.

Abdelkareem Sarhan, Dana Mesbah Nabulsi, Sara Ghasoub Abu Ghosh
The Ability of Public Relations in Government Institutions to Enhance Transparency Anti-corruption Commission - A Model

The study aimed to identify the capacity of public relations among government institutions to promote transparency “Anti-Corruption Authority, and identify the impact of different variables: (gender, scientific qualification, age, and the function) in the ability of public relations with government institutions to enhance transparency” Anti-Corruption Authority - Model, as the study aimed at identifying the challenges of public relations with government institutions to enhance transparency “Anti-Corruption Authority, and to achieve the objectives of the study, the researcher used the synthesis method between the descriptive curriculum and the qualitative methodology: the quality and quantity: the corresponding And took, where the study community () is a citizen, and () an employee, and the sample size (385), (385) and (77) employees, as well as 8 public relations staff and 3 heads of departments in the Anti-Corruption Commission, and has been statistically analyzed using a program The statistical packet for social science (SPSS), has shown the results of the quantitative study tool after analysis and interpretation of data, in addition to 8 public relations staff and 3 heads of departments in the Anti-Persons Authority, The results showed that public relations with government institutions promote transparency “Anti-Corruption Authority - a major model, and the results of the study showed that the Department of Public Relations in the Anti-Corruption Authority has been able to promote transparency from the point of view of workers through a large public opinion and showed Results The lack of statistically significant differences between the averages of staff responses are attributed to variables: scientific qualifications, province, and statistically significant differences are attributable to sex variable, and female favor, as well as statistical differences in age, and the beneficent of younger, and the results showed the challenges of relationships The public institutions in promoting transparency “in the Anti-Corruption Commission is great, and the researcher recommended awareness of public relations in public institutions in general and the anti-corruption body in particular., Youth education and educating issues of corruption and their awareness through activities in institutions and the need to grant a department Public Relations in Public Institutions, and the Anti-Corruption Authority in particular broader powers in their activities.

Abed Al Kareem Sarhan, Fatima Altiti
The Impact of Earnings Management on Unexpected Stock Returns: Palestinian Evidence

This study aims to explore the effect of earnings management on the unexpected stock returns of the corporations listed on the Palestinian Exchange during the period 2014–2019. Earnings management was measured using the Modified Jones Model corrected for operating cash flow, while unexpected stock returns are estimated as the difference between the actual return and the average of the past three years’ returns to proxy for expected earnings. The data was obtained from the annual reports of the non-financial companies listed on PEX. The final sample consists of 31 firms and 186 firm-year observations. The results revealed that a strong positive relationship exists between earnings management and unexpected stock returns.

Islam Abdeljawad, Muiz Abu Alia
The Relationship Between Disclosure Quality and Firm Performance: Evidence from Companies Listed in Palestine Exchange

Disclosure quality enhances market efficiency and attracting investments for the firms which has positive consequences for the firm’s performance. This study investigates the relationship between disclosure quality and performance of the companies listed on the Palestine Exchange (PEX). The study includes 49 firms covering the period from 2005 to 2016. while several indicators are used to measure firms’ performance, disclosure quality is assessed by discretionary accruals. Using GMM analysis, a significant relationship is found between disclosure quality and performance of the companies listed in the PEX.

Muiz Abu Alia, Muath Asmar, Fawzi Hussein Ali
Executive Rewards and Firm Performance: A Study from Palestine

The goal of this study is to look into the relationship between executive pay and the financial success of Palestinian companies. The study is based on 41 companies’ panel data from 2014 to 2017. ROA, EPS, and revenues were used to measure financial achievement, while executive compensation was calculated directly from annual reports. A GLS estimator found a positive relationship between executive pay and financial results as measured by return on assets and sales, but no link between executive compensation and earnings per share. Because earnings management strategies may have influenced the findings, they should be evaluated with caution. Furthermore, the small sample size makes drawing definite conclusions problematic. As a result, future work should break through this barrier and expand the scope and scale of research in this field.

Islam Abdeljawad, Abdulnaser I. Nour, Ghassan Jalal, Ahmad Arda
Forensic Accounting Education Within the Australian Universities

The recent growing reforms of accounting education in global and Australian higher education institutions have opened new avenues for accounting education. The current research aims to explore forensic accounting teaching aspects within the educational programs offered by Australian universities. Thus, this study aims to understand the structure of forensic accounting teaching aspects in Australian universities and whether the teaching of forensic accounting in that context corresponds with the marketplace. The data was collected by examining Australian universities’ websites. The analysis procedure is quantitative content analysis. The empirical results show that most forensic accounting courses in Australian higher education attempt to link students with the professional practice by using appropriate teaching pedagogies and exposing them to specific competencies. As a response to the scholarly calls for contributions to the advancement of empirical research in this field, this study explores forensic accounting teaching aspects in the Australian context. The current study endeavors to make several key contributions to the literature on forensic accounting teaching. This paper sets the stage for an empirical journey in this emerging topic, regarding further studies in the face of the ever-growing impacts of forensic accounting education and profession. For the holistic benefit linked to forensic accounting, the inclusion of forensic accounting education within the accounting curriculum will benefit internal and external university stakeholders. This study considers forensic accountants’ essential competencies and how the universities equip their students with these competencies. Therefore, this research aims to inform policymakers, educators, and academics working in forensic accounting.

Hashem Alshurafat, Jebreel Mohammad Al-Msiedeen, Mohannad Obeid Al Shbail, Husam Ananzeh, Seif Alshbiel, Zaid Jaradat
The Impact of Accounting Ethics on the Professional Performance of Palestinian External Auditors

This research investigates the impact of accounting ethics on the professional performance of Palestinian external auditors in the Gaza Strip. A questionnaire was created using the descriptive-analytical approach to collect data from all Palestinian audit firms in the Gaza Strip. The data from 73 respondents was analyzed using multiple regression analysis. The results showed that the independent factors (i.e. integrity, objectivity, and independence; due professional care; professionalism; and confidentiality) had an influence on the dependent variable (i.e. professional performance). While this study adds to existing research, it also suggests that data might help academics and practitioners enhance professional performance.

Ali Hemedah, Taysseer Sayegh, Mohammed Salem
Wasta and Favoritism: The Case of Kuwait

This study empirically explores the relationship between Wasta_ a social network, and interpersonal connections rooted in a family, tribe, and extended relationships__ and favoritism in Kuwait using Hedonism theory to explain why Kuwaitis in Kuwait use Wasta excessively. The authors collected primary data (N = 225) from males and female employees in the private sector in Kuwait via SurveyMonkey and used the Structural Equation Modeling technique (SEM) to test the three study hypotheses. The study findings show that there is a positive and significant relationship between Wasta and favoritism. The findings also conclude that out of the three Wasta components (Mojamala, Hamola, and Somah), Mojamala is the most influential factor that causes favoritism. The findings contribute to the literature by developing a Wasta conceptual for the relationship between Wasta, favoritism. Understanding the concept of Wasta could benefit foreign investors to cope, succeed, and flourish without violating their codes of ethics and business laws in Western countries. In addition, a good understanding of Wasta helps foreign firms doing business in Kuwait be aware of the unseen hand of Wasta and take proactive steps. Moreover, understanding Wasta would encourage multinational companies to prioritize designing training programs that educate international assignees on the importance of cultural values and norms.

Marim Alenezi, Samia Hassan, Yousif Abdelrahim, Omaima Albadry
Factors Affecting Audit Quality in Palestinian Audit Firms in the Gaza Strip During COVID-19 Pandemic

This paper examines factors affecting audit quality in Palestinian audit firms in the Gaza Strip during COVID-19 pandemic. Using the descriptive-analytical technique, a questionnaire was designed to collect data from all Palestinian audit firms in the Gaza Strip. Multiple regression analysis was used to evaluate the data collected from 117 respondents. The findings revealed that the independent variables (i.e. auditor experience, objectivity and independence of the auditor, and the auditor’s awareness of the importance of audit quality) had an impact on audit quality. While this study expands on previous research, it also yields that data might benefit academics and practitioners in their efforts to improve audit quality.

Taysseer Sayegh, Ali Hemedah, Mohammed Salem
Social Characteristics and Its Relationship with Intent to Stay-with Reference to Financial Sectors

One of the challenging tasks of the HR management of the organization is to design the job in such a way that facilitates a good work culture/atmosphere for the employees to ensure their stay in the organization. The present study analyzed the role of social characteristics of the job with their intention to leave among the employees working in the finance sector. Primary data were collected from 250 employees working at all levels of management in the finance and banking sector in India’s southwest region through the Convenience sampling method. Morgeson and Humphrey (2006) developed the work design questionnaire which was adopted and used for data collection. Hierarchical multiple regression used for applied for data analysis. The results show that social characteristics cannot predict intent to stay. Also, age and gender do not have a significant role as mediating factors to social characteristics and intent to stay.

Ginu George, Lijeesh Pullot, Saranya Sivakumar, Ponny Thomas
The Impact of IFRS 16 “Leases” on the Financial Performance on Jordanian Industrial Companies

The implementation of IFRS 16 will fundamentally change the accounting for lease contracts. This standard eliminates off-balance-sheet financing by capitalizing on operating leases. This paper explains the impact of IFRS 16 on financial performance. For this purpose, this paper is applied to industrial companies whose shares are publicly traded on the Amman Stock Exchange. The study’s results indicate that the application of IFRS 16 does not have a statistically significant effect on the tested financial ratios (return on assets (ROA) and return on equity (ROE)) for the period 2015–2020.

Yara Shareef Abu Sbaih, Hashem Alshurafat, Huthaifa Al-Hazaima, Ahmad Abed Alla Alhusban
The Role of Debt and Dividends in Moderating the Relationship Between Overinvestment and Financial Performance: Evidence from Palestine

The purpose of this study is to look into the impact of debt and dividend policies on the relationship between overinvestment and financial performance. The study’s sample includes 31 non-financial companies listed on the Palestine stock exchange (PEX) from 2013 to 2019. Data is manually gathered from financial statements. The function of investment demand is used to calculate overinvestment while firm financial performance measures include EBIT, EBT, and EAT. Panel OLS (Ordinary Least Square) regression with robust standard errors was used for estimation. The findings revealed a negative link between overinvestment and financial performance, which can be mitigated by both debt and dividend policies. The debt and dividend policies, according to this article, are effective approaches for reducing the free cash flow problem and improving corporate governance in order to control the problem of agency.

Islam Abdeljawad, Ro’ya Abd El-hafez, Shms Alduha Abualhassan
Impact of Audit Committee Effectiveness on Malaysian Takaful Performance, and Moderating Role of Shariah Committee Quality

This paper examines the impact of the audit committee’s effectiveness (ACE) on the performance of Malaysian Takaful companies licensed by the Central Bank of Malaysia. In addition, this study investigates the moderator role of Shariah Committee Quality (SCQ) on the relationship between ACE and performance. The study uses a sample of 11 Malaysian Takaful from 2010 to 2017. Performance is proxied using return on assets and return on equity, while ACE is measured via four attributes, mainly audit committee (AC) chairman specialization, size, independence, and meeting. Furthermore, SCQ is quantified via an index based on six attributes. To answer our research questions, a panel fixed effect regression is used. Our results show that ACE positively affects performance. At the individual level, a larger and more independent audit committee positively related to performance of Malaysian Takaful companies. However, AC meeting and chairperson specialization do not affect performance. Moreover, Shariah Committee Quality positively moderates the relationship between ACE and Malaysian Takaful companies. Results provision the important role played by AC in boosting performance. Our findings are of great importance to Malaysian regulators to enhance the existing corporate governance effectiveness by directing Takaful companies to establish robust and high-quality audit and Shariah committees. This research provides a new understanding regarding AC as a component of CG and its relationship with performance. This study is supposed to fill the gap in corporate governance by testing the impact of AC effectiveness on performance and its implementation in Malaysia especially in the Takaful sector. Besides, this study brings additional evidence of the influence of AC on performance, which is moderated by SCQ.

Monther Eldaia, Mustafa Hanefah
The Impact of Job Stressors and Burnout on Internal Auditors’ Satisfaction

The present study explores the antecedents and outcomes of burnout phenomenon among internal auditors. The use of more inclusive group of burnout predictors has expanded the examination of burnout in accounting and auditing areas. Based on past relevant works, the links present among burnout, attitude, and behaviour were predicted, and then, the links were tested using the survey outcomes obtained from 187 internal auditors in Jordan. The model of structural equation shows outcomes that correspond to the conceptual model proposed towards the data. Notably, role overload and neuroticism were found as important predictors of burnout among internal auditors. Also, job satisfaction was found to be the direct outcome of burnout. Hence, the links presented in the literature especially in terms of those reported to exist between the antecedents of burnout and the outcomes are affirmed and expanded in this study. Not only that, the important role of burnout as a mediating aspect in contributing to the links between stressors and job satisfaction is also affirmed.

Mohannad Obeid Al Shbail, Zalailah Salleh, Mohd Nazli Mohd Nor, Hashem Alshurafat
Approaches to Land Zoning on the Basis of Sustainable Territory Development

One of the basic approaches to land use is their differentiated (separate) use, which is implemented through the division of land by main purpose into categories and the introduction of land zoning. Under the purpose of a particular land is proposed to understand the method of its operation (use) for a specific purpose in accordance with the zoning of land, as well as the legal regime of the relevant category of land. Land zoning is a way to ensure the use of land for various social needs, in which the purpose is set not for one land plot, but for a group of adjacent plots that form a functional zone. The owner of the land has the right to choose its intended use within the list of types of targeted land use established for a specific functional area. The zoning should be based on such classification features as the distribution of land by category, the suitability of land for use in economic sectors, the suitability of agricultural soils for growing crops, the composition of landscape complexes and land, the need for certain land in certain lands, legal status of lands.

Nataliia Medynska, Liudmyla Hunko, Nadiia Reznik
Conceptualizing the Effects of Board of Directors’ Characteristics on Earnings Management

This paper aims to conceptualize the association between board of directors’ (BOD) characteristics and earnings management (EM). It then hypothesizes that political instability moderates the relationship between the two variables. The paper bridges the knowledge gap by proposing a conceptual framework related to BOD characteristics, EM, and political instability. This article reviews recent literature on CG and EM to understand how BOD characteristics may mitigate EM practices. Moreover, it elaborates the effect of political instability on the managers’ engagement in EM. Evidence from prior studies suggests that BOD is an important part of the firm’s structure and responsible for monitoring information quality in financial reports. It is argued that an effective BOD can reduce EM. During periods of intense political instability, managers are motivated to engage in high levels of EM to improve their companies’ financial performance. This paper argues that a more effective BOD will deter the opportunistic behaviors of managers to engage in EM.

Ali H. I. Aljadba, Norhaziah Binti Nawai, Nur Hidayah Binti Laili, Mahmoud M. M. Elmasri
An Instructional Project: Compliance with IASB Conceptual Framework by the Listed Companies

Accounting students are usually taught in a traditional manner that lacks the integration of experimental learning components. Among other skills, financial reporting and professional communications skills are negatively affected by the lack of pedagogies that simulate real work situations. In the accounting field, disclosing financial information in a standardized way is deemed part of the effective communication process. Consequently, this teaching note deliberates on an instructional project aimed at enhancing students’ understanding and abilities on why, who, and what to disclose in the financial statements according to the applicable International Accounting Standard Board (IASB)’s conceptual framework. This teaching note informs educators, standards setters, and students on a possible effective pedagogy. The feedback from students on the instructional was very positive. Moreover, the instructional project was tailored in a manner that makes it adaptable in different contexts. In addition, the students took the instructional project during the online learning period due to the COVID-19 pandemic. Thus, it is applicable in online learning, face-to-face learning, and hybrid learning environments.

Hashem Alshurafat, Mohannad Obeid Al Shbail, Ebrahim Mansour, Abdallah Bader Alzoubi, Wasfi Alrawabdeh
The Moderating Role of Supreme Audit Institutions on the Relationships Between the Municipal Audit Quality and the Audit Quality Attributes: Palestine Case

The purpose of this study is to investigate the impact of the Supreme Audit Institutions (SAIs) on the relationships between external audit quality and audit quality attributes: the auditors’ characteristics, audit firms’ attributes, and the effectiveness of municipal internal control. Data for the study was collected from secondary and primary sources. The secondary data were collected from the Palestinian SAIs’ annual and the interim specialized reports from year 2011 to 2020. Moreover, the study employed the questionnaire survey to know the perception of the CPAs who licensed and in the public practice of the audit profession in Palestine on the role of the SAIs on the audit quality in the municipalities, in order to support the result of the analysis of the SAIs audit reports. The study uses SPSS Software 20 in order to analyze the collected data by the questionnaire. The study finds that the SAIs have a medium impact on the relationship between the audit quality and the effective internal control components, as well as the auditors’ characteristics, but SAIs have weakness impact on the audit firm’s attributes. The findings of the study may help the policymakers in the municipalities, SAIs, profession regulators, and the audit firms to consider the impact of auditing of SAIs on external audit quality in the municipalities when they decide on the audit engagement’s agreement and audit process. Moreover, the study opens the doors to the academic researchers to examine effect of SAIs on the relationship between the audit quality and other audit quality attributes and use other research methods.

Husni Ibrahim Asad Rabaiah, Mustafa Mohd Hanefah, Rosnia Masruki, Nurul Nazlia Jamil

Governance, Technology and Optimal use of Resources

Regression Models of Agricultural Production: Evaluation of Data on Russian Regions

The study was based on the development of regression models that characterize the activities of agricultural enterprises in the regions of Russia. Official statistical information on 65 regions of Russia for 2017 and 2018 was used. The conducted research made it possible to identify factors (fixed assets, wages of employees, ratio volume of crop production to livestock production, arable land area) that affect the volume of production in the agricultural sector in the regions of Russia and suggest using four-factor regression models of high quality to describe this influence. The developed regression models are effective management tools that allow assessing the level of use of financial and labor resources. The acquired new knowledge and tools for assessing the activities of agriculture in the Russian regions are of academic and utilitarian value. Results of this study can be used in measuring of the agricultural sector of the economy, monitoring of production volumes, in determining the needs for resources necessary for the development of agriculture, substantiating plans and programs for its development.

Pinkovetskaia Iuliia, Aleksandrova Natalya, Treskova Tatyana, Berezina Natalia
A Mediation Model of Safety Performance in Small and Medium Enterprises: A Structural Equation Modelling

Changing work trends in the globalized environment have not only affected small and medium enterprises’ growth but also its turn into enormous challenges for small and medium enterprises. Small and medium enterprises have been categorized as one of the highest risks industry due to their unique nature, weakness, and capabilities. This paper aims to examine the influence of management commitment, safety motivation on safety performance in the small and medium manufacturing enterprises. Data were collected using stratified random sampling from 300 managerial and non-managerial employees in the Small and Medium Manufacturing Enterprise sector. The data analysis process utilized completed and useable questionnaires with an overall response rate of 57%. The four hypotheses were tested using structural equation modelling (SEM) in IBM-SPSS-AMOS. The results revealed that management commitment and safety motivation have positive and significantly influence safety performance. Furthermore, safety motivation is the strongest predictor of safety performance, while management commitment, directly and indirectly, influence safety performance. Safety motivation partially mediated the relationship between management commitment and safety performance. The model accounted for 43% of the variance in safety performance explain by management commitment and safety motivation. The study added to the existing safety performance literature. This study provides valuable guidance for practitioners in determining the proactive mechanisms that can be used to improve safety performance as well as increase workplace safety.

Nor Azma Rahlin, Zainudin Awang, Siti Nadhirah Mohamad Fauzi
The Role of Global Reporting Initiative (GRI) for Achieving Sustainability Reporting

Sustainability deals with companies as a social unit that influences society and is affected by it. Therefore, this society needs to know the social, environmental and economic impacts of the activities carried out by companies and report them. The objective of this research is to define the importance of both sustainability and reporting it through the sustainability accounting system through preparing sustainability reports. This research also aims at identifying the role of GRI and ESG indicators in supporting and enhancing reporting on sustainability and the extent to which they contribute to company’s sustainability. It was concluded that GRI provides objective criteria and indicators that can be adopted by companies and various sectors to achieve objective measurement and reporting the level It was found that the level of sustainability reporting conducted by the companies listed in the Iraqi market for securities is weak by 19.76% due to lack awareness of sustainability importance.

Talal M. A. Aljajawy, Yousef Dolab, Eman J. A. Alkhfajy
Influence of the Digitalization on Human Development in the Process of Constructing a Welfare Economy

The article substantiates the influence of digitalization on human development in the process of constructing a welfare economy. The task of constructing a welfare economy cannot be fulfilled without providing human development. Simultaneously digitalization pushed by the spread of the pandemic of corona virus became the worldwide trend and changed the essence of production relations. Because of the fact that development of human capital is always connected to the development of production relations it is relevant in current conditions to look for the connection between human development and the process of digitalization. It should be admitted that human capital continuously obtains new digital skills and because of the fact that these skills cannot be separated from the persons-carriers the diffusion of innovations is fulfilled in the economy with the movement of the qualified work resources from one place of occupation to another. The more knowledge and digital aimed the human resources are the better the chances to construct a welfare economy in some country become. In this connection the dynamics of the indices indicating the innovations and the human development are important to measure welfare.

Kateryna A. Alekseieva, Nadiia P. Reznik, Andrii V. Cherkasov, Anatolii D. Ostapchuk
Digitalization and Success of Peruvian Micro-enterprises in the Retail 4.0 Sector

Changes in the retail market are urging businesses to adopt a modern manufacturing paradigm known as agile development. In a market that is extremely competitive with changing consumer demands and dramatic improvements in performance, it is seen as a good strategy. This paper focuses on modern technology and the link between two machines and contact between all supply chain elements, also known as digital production. The fourth technological revolution is this modern technology, regarded as the Internet of Things or retail 4.0. It raises multiple challenges and prospects for the industrial world. Business processes, approaches and collaboration with sellers and end consumers must be adapted. This thesis explores the requirements and the usage of technology in this transition. Furthermore, after a sample of over 550 respondents, 334 responses are obtained the inquiry would incorporate a quantitative approach. The test was evaluated using the SPSS statistical method, and regression analysis was used to verify the conclusions. The findings indicate that digitalization and the distribution chain in the retail industry have a direct connection.

Hernán Ramírez-Asís, Rosa Vílchez-Vásquez, Antonio Huamán-Osorio, Tatiana Gonzales-Yanac, Jorge Castillo-Picón
Improving Gen Z Contextual Work Performance Through Langford’s Leadership Big 5 and Structural Empowerment

The purpose of this study is to investigate which type of leadership characteristics advocated in Langford’s Leadership Big 5 Model can enhance Gen Z work performance. In addition, this study seeks to develop current knowledge on effective leadership characteristics to manage Generation Z. This study also endeavours to examine the mediating effect of structural empowerment in managing Generation Z and identify the appropriate leadership characteristics to enhance the contextual performance of generation Z workforce.

Daliah Taibah, Theresa Ho
Analyzing Sharia Supervision Effects on the Performance of Islamic Banks: Evidence from the GCC Countries

Purpose – This study analyzes the effects of Sharia supervision and corporate governance variables on the performance of Islamic banks (IBs) in the Gulf Cooperation Council (GCC) countries.Design/methodology/approach – This study uses a dynamic panel regression model to analyze persistence in bank performance and estimates the results using the generalized method of moments (GMM) estimator. A sample of 27 full-fledged Islamic banks from 2005 to 2019 in six countries from the GCC.Findings – The results reveal that Sharia supervision-and corporate governance-related variables are more significant in determining the performance of Islamic banks. Furthermore, the results show that bank size, the capital adequacy ratio, growth, and inflation are significant and positive determinants of Islamic banks’ financial performance.Practical implications – The analysis undertaken in this study addresses the literature gaps regarding the effect of Sharia supervision on Islamic bank performance, suggesting recommendations for implementing corporate governance guidelines for Islamic banks to improve current practices.Originality/value – Despite existing studies on the relationship between Sharia governance and performance and to the best of the author’s knowledge, this study is the first attempt to investigate the impact of Sharia supervision on Islamic bank performance in the GCC. In addition, this study enriches our understanding of the fundamental role of Sharia supervision in Islamic banks.

Abdulhadi Abdulrahim Tashkandi
The Impact of Blockchain Technology on Internal Auditing in the Financial Sector

Blockchain technology is claimed to lead innovations to many business paradigms by reducing fraud and providing safe transactions. This study examined whether the adoption of blockchain technology will impact their internal audit function (IAF) and the role of IAF in blockchain smart contracts in the financial sector. The study referred to the related literature review and followed the international standards for the professional practice of internal auditing (IPPF). The study found that internal audit function and relative associate with the basics of blockchain technology and reached a continuous audit model with blockchain smart contracts. Considering the significant benefits and also potential challenges of applying blockchain technology in the modern accounting system, the study filled a gap in knowledge on the impact of blockchain on internal auditing.

Chi Zhang, Sabarina Mohammed Shah
The Impact of Different Intellectual Capital Dimensions on Banks Operational and Financial Performance

This article aims to become aware of the effect of various intellectual capital dimensions on the operational and financial performance of Jordanian banks. This study model contains the primary intellectual capital dimensions (human capital, structural capital, and Relational capital) as independent variables, while the banks’ operational and financial performance as dependent variables. Data received from 136 bank employees through formerly examined and validated questionnaires are used to examine the variables’ relationships. The records had been analyzed the usage of partial least squares-structural equation modeling (PLS-SEM) analysis. The outcomes display no effects on financial performance from human capital, positive effects on financial performance from relational capital, and structural capital, while operational performance is positively affected by all intellectual capital dimensions. This study expects that intellectual capital contributes significantly to the banks’ performance. Finally, this paper provides implications for decision-makers on intellectual capital importance.

Noor Taha, Hashem Alshurafat, Mohannad Obeid Al Shbail
Corporate Social Responsibility and Firm’s Performance: Evidence from Bahrain

This study aims to examine the effect of corporate social responsibility on the firm’s performance. Data collected for this study was based on secondary research which resulted in obtaining the data from the annual reports of Bahrain listed firms that are operating under the governance of Bahrain Bourse, also some other information was collected from the official website of the listed firms. The study concluded that there is an insignificant relationship between corporate social responsibility and firm performance by using the two measurements of the firm’s performance, namely, return on assets and return on equity. The study recommended that future studies could re-investigate the relationship and evaluate the quality of CSR disclosures among listed organizations on Bahrain Bourse. Further, there is a need for issuing policies by regulators and companies that may be resulting in an increase in the quality of CSR that could enhance society and shareholder interest at the same time.

Sayed Mohamed Abbas Mahdi, Mujeeb Saif Mohsen Al-Absy, Ahmad Yahia Alastal
A Study on the Effect of Product Packaging Elements on Consumer Purchasing Decision for Frozen Foodstuff Products During Corona Pandemic: A Case of Jordan

Corona Pandemics results in a radical changes in the lifestyle and buying pattern of consumers around the world which adversely affected the global economy. This paper aims o to explore the effect of package elements on consumer’s purchasing decision during Corona Pandemic in Jordan, which helps the producers and marketers of frozen foodstuff to design and develop packages that motivate consumers to complete the purchase process particularly during Corona Pandemic. The study dealt with four independent variables (package color, package shape, package size and package logo) and one dependent variable (consumer purchasing decision. And three moderator variables for demographic factors (age, education level and income level). A questionnaire was designed based on previous studies, and 440 questionnaires were electronically distributed, which were suitable for analysis. The data were analyzed using the SPSS to analyze the data. The results showed that there was a statistically significant effect of the package elements on the consumer’s purchasing decision separately during Corona Pandemic in Jordan. The study concludes that shape has a very important role in consumer’s point of view by about (38.8%), moreover the income level also has an important effect on consumer’s purchasing decision. The study recommends companies that produces frozen foods to design attractive packaging and to develop them continuously because of its importance to consumers during the buying process.

Zakaria Azzam, Othman Zabalawi
The Moderating Effect of the Covid 19 on Credit Risk of Islamic and Conventional Bank in Emerging Markets: Evidence from Palestine

Credit risk is one of the largest and most significant risk exposures facing banks. This study aims to empirically measure the impact of credit risk on the profitability of Islamic banks and conventional banks operating in Palestine. The study also aims to show if there is a significant difference in the impact of credit risk on the profitability of Islamic and conventional banks. The interactive effect of the Covid 19 pandemic with the credit risk factors is studied to prove whether the pandemic affects the profitability of both types of banks. The study analyzed the data of 13 banks (11 conventional and two Islamic banks). The sample period extends from 2011 to 2020. Banks’ profitability is measured using return on assets (ROA) and return on equity (ROE). Credit risk variables are measured using the non-performing loan ratio, loan provision to gross loans, and capital adequacy ratio. In addition, a set of macroeconomic and micro-control variables are investigated. Using panel regression analysis, the study finds that credit risk significantly impacts Islamic and conventional banks’ profitability. However, this effect is sensitive to the measure of profitability. While credit risk significantly impacts the ROA, it has no significant impact on the ROE. In addition, the study finds that the impact of credit risk on the profitability of Islamic banks is different from that of conventional banks. In addition, the credit risk that rises during the Covid 19 pandemic has an insignificant impact on the profitability of both types of banks.

Ra’fat T. Jallad, Aseel Jafar Al-Qatu
Resource Dependency and Capital Structure: A Study of Manufacturing Firms in India

This work takes a deviation from the earlier studies in defining resource dependency at firm level from the energy use patterns. We arrive at the sample of manufacturing firms in the Indian economy based on the strict rule of energy reporting. The empirical results confirm that capital structure in terms of book leverage is different between the resource based and non-resource based firms. The results of this study confirm that firm size, affiliation and expenditure on environmental services are major determinants of book leverage. Similarly, expenditure on environmental services and energy dependency on coal explain the inter-firm differences in market leverage. The resource base firms’ expenditure on environmental services are equally important as firm size or firm affiliations in explaining capital structure.

Sania Ashraf, Santosh Kumar Sahu
The Impact of Applied of IFRS (9) Standard on the Financial Performance of Jordanian Commercial Banks in Light of the Corona Pandemic

This research aimed to clarify the impact of the application of IFRS 9 standard on the financial performance of Jordanian Commercial Banks (JCB) under the Corona pandemic, to achieve the goal of this research Descriptive analytical method was used the Population consisted Of all Jordanian commercial banks, While the research sample consisted of the following commercial banks (Housing Bank, Arab Bank, Jordan Bank, Jordan Kuwaiti Baank, union Bank and Cairo Amman Bank) during the period of 2018 till the end of the third quarter of 2021 where the owners’ equity was used to select the research simple and SPSS was used to analyze the research data.The financial performance was measured through financial indicators (profitability, financial strength, liquidity, financial risks), and the independent financial variable was measured through the provision for declining credit facilities and government accounts. One of the most prominent results of the research in the level of significance (α ≤ 0.05) and the trademark (9) IFRS on the financial performance of JCB in light of the Corona pandemic. In addition, the atmosphere of the exemplary research in postgraduate studies and benefit from the application of the IFRS (9) criterion as much as possible, in addition to following up on updates and amendments on a regular basis.

Ibraheem Jodeh, Ali R. Y. Khalaf
The Impact of Asset Management Efficiency on the Financial Leverage and Return on Investment in Small Production Enterprises in View of the Covid-19 Pandemic. Case Study: The Jordanian Ministry of Social Development - Zarqa Governorate

The study aimed to determine the impact of the asset management efficiency of small production enterprises on financial leverage and the return on investment in view of the Covid-19 pandemic. The Jordanian Ministry of Social Development - Zarqa Governorate was selected as a case study. The descriptive-analytical approach was used to achieve the study objectives. The data related to the study variables were collected from the statements of Social Development Directorates in Zarqa Governorate, as these directorates are the case study of the study population represented by 40 directorates of the Ministry of Social Development in Jordan. The study concluded that there is a statistically significant negative impact of the asset management efficiency on the financial leverage in small production enterprises in the Ministry of Social Development - Zarqa Governorate. Also, there is a statistically significant positive impact of the asset management efficiency on the return on investment in small production enterprises in the Ministry of Social Development in Zarqa Governorate. The study recommended providing training courses for these enterprises’ ownership to empower them to face economic crises, especially in view of global economic crises such as the Covid-19 pandemic and increase the ability to reduce financial leverage and raise the return on investment for these enterprises.

Ziad Al-Theebeh, Riham Alkabbji, Ala’ Alrazim, Ibtisam Abu-Bakr
Future Anxiety and Its Relation to Domestic Violence Among Married Couples in Light of the Covid-19 Pandemic in the Northern Governorates of the West Bank/Palestine

This study aimed to identify the level of future anxiety and its relationship with domestic violence among married couples in the northern West Bank governorates during the corona pandemic, it also aimed to identify the role of the demographic variables (gender, age, educational qualification, work, monthly income, family size, and place of residence). The study sample consisted of (200) wives and husbands from the governorates of the northern West Bank. In order to collect the data, the sheikhi Scale (2009) was used to measure future anxiety, and the Ahmad Scale (2016) to measure domestic violence. The results showed that the level of future anxiety and domestic violence was low in all areas, it also showed no differences between feelings of future anxiety and domestic violence due to (sex, work and family size), while it showed a direct relation between future anxiety and domestic violence, in addition to differences in the responses of the sample towards future anxiety and domestic violence in light of the corona pandemic in the northern West Bank governorates due to the (age, educational qualification, monthly income, and place of residence) variables.

Ahmad Sati Al-Amro, Filasteen Ismail Nazzal

Marketing, E-commerce and Social Media and Sustainability

The Impact of Using Social Media on Citizens’ Choice of Architecture and Interior Design Service Providers in the Gaza Strip - Palestine

The purpose of this research was to explore the impact of using social media on citizens’ choice of architecture and interior design service providers in the Gaza Strip - Palestine. To obtain primary data, an empirical study was conducted using 336 questionnaires from Palestinian citizens in the Gaza Strip. The study’s findings indicated that there is a relationship between independent variables (content quality, watching designer decoration for similar projects, clients’ empowerment, and social media influencers) and the dependent variable (citizens’ choice of architecture and interior design service providers) for a variety of reasons that were investigated throughout the study.

Mohammed Salem, Alaa Ismail
International Media Role in Israel-Palestine Conflict Management: Analysis of Media Practitioner Viewpoints

Often media and communication researchers and scholars narrow their study on the relationship between the revolution in communication and information technology which transformed media coverage and intervention in international conflicts. However, few of them look at foreign politics’ influence on their national media into international conflict reports. This paper aimed to seek the influence of foreign politics on international media conflict reports. Specifically, the research looks at the direct effect of international media on conflict escalation; and the indirect effect of international media on conflict escalation through the mediation of foreign policy. The evidence of the geopolitical conflict between Israel and Palestine was used in this study, and the data were collected on a sample of 251 media practitioners operating in Israel and Palestine through an online survey. The finding revealed that the relationship between international media and conflict escalation is nonsignificant; however, the study findings show that the mediator variable “foreign politics” has a positive and significant influence on international media conflict reports. Additionally, the findings revealed that online journalism was the most used; 68.5% of the study sample; Al Jazeera was the most used among the international media, 43.4% of the study sample. Thus, the study concludes that the international media online journalism conflict report is propaganda of foreign politics, and the present and future relationship between Israel and Palestine can be shaped by Al Jazeera through its online journalism.

Ibrahim Ukka
Predicted Role of Integrated Marketing Communication on Malaysian SME’S Business Performance

Volatile market conditions and resultant market fluctuations have increased the demand for SMEs to adopt a strong brand related marketing communications activity with the support of integrated marketing communication (IMC) elements. IMC elements are critical in terms of building a strong strategic presence, which brings about an improvement in the business performance of SMEs. To examine the relationship of IMC elements to business performance, a quantitative descriptive study design was followed. 384 SME entrepreneurs’ responses from Klang Valley, Selangor, Malaysia were analyzed using PLS-SEM. The results indicate that all five elements of IMC performance have a direct and noteworthy effect on enhancing business performance. Moreover, a moderation result reflects a partial effect of market orientation between IMC elements and business performance. This paper presents IMC and market orientation as critical elements of the SME’s business performance strategy. This study would provide significant information to marketers and Chief Marketing Officers of SME’s in-service sector to adopt these vital managerial processes to enhance business performance.

Dileep Kumar Mohanachandran, Sangeeta Kumari, Priya Sachdeva, Normala S. Govindarajo, Mukesh Kumar
The Impact of Consumer Sensory Processing on Consumer Buying Behaviour: The Role of Sensory Congruence and Sensory Dominance

This conceptual review focuses on the importance of sensory processing in influencing consumer buying decisions. It gives an overview of sensory processing, along with the difference between sensory marketing and consumer sensory processing. In addition, it explores the relationship between the product sensory information and sensory evaluation. It provides information on the role of sensory information on sensory evaluation and consumer judgement. Moreover, the information on sensory congruence is provided to examine the multisensory congruence-effects on consumers’ judgements.

Abdulelah Al-Thagafi
Risk-Oriented Approach to Financial Security of Motor Transport Enterprises

The article examines the financial security of motor transport enterprises as a set of interconnected and successive stages aimed at achieving sustainable development of the enterprise, improving the welfare of owners, and the market value of the enterprise. The application of a risk-oriented approach to the financial security of motor transport enterprises based on the synthesis of the main provisions of ISO 31000: 2018 “Risk management - Guidelines”, the author's index of financial security of motor transport enterprises, and scientific concepts of risk-oriented approach to enterprise management. It is recommended to implement the risk-oriented approach to ensuring the financial security of motor transport enterprises as a set of stages: formation of the system scope, context, criteria of financial security of the motor transport enterprise; comprehensive integrated assessment of financial security of a motor transport enterprise on the basis of the financial security index; making management decisions on risk treatment of financial security; recording and reporting on financial security. The author's index of financial security of motor transport enterprises is formed by an expert method using liquidity index, financial stability index, efficiency index, business activity index, debt burden index, tax burden index. Approbation of the author's methodology for assessing the financial security of enterprises was carried out according to five Ukrainian trucking companies and identified the most unstable and acceptable type of financial security, which correlates with the zone of high risk and the zone of minimum risk. The main risks to the financial security of Ukrainian trucking companies are loss of liquidity and solvency due to reduced cash and lack of working capital, low quality of payment discipline and large amounts of accounts payable and receivable, high tax burden, and inefficient tax management.

Nataliia Levkovets, Victoria Ilchenko, Svitlana Boiko, Viktoriia Masalitina, Nataliia Tesliuk
Demarketing of Cigarette Smoking in the West Bank, Palestine

The purpose of this study was to investigate demarketing of cigarette smoking in the West Bank, Palestine. The study focused on understanding the nature and meaning of demarketing, as well as defining the elements that influence demarketing and building a suitable model for smoking demarketing. An empirical research employing 367 questionnaires from smokers was undertaken to collect primary data. According to the findings of the study, there is a link between independent factors (product, price, place, and promotion) and the dependent variable (demarketing of cigarette smoking) for a variety of reasons that were examined throughout this study. Following that, the article finished with suggestions for future academic researches and policymakers in Palestine.

Mohammed Salem, Adeeb El-Agha, Esmail Qasem
Smart Technology and Waste Management, a Review on Current and Potential Applications in Malaysia

Continuous population growth in Malaysia has drastically increased solid waste production to a new challenging level, raising the need for new and efficient solid waste management solutions. With the advent of artificial intelligence and the internet of things (IoT) into the smart city concept, traditional solid waste management can be upgraded to a cost-efficient, and real-time smart solid waste management (SSWM).Malaysia sets the plan for its most developed state, Selangor, to be a smart state by 2025. SSWM is one of 12 domains drafted to achieve this goal. Considering the perquisites of SSWM, this study aims to provide a general overview of various methods available in the literature, and a comparative assessment is made in terms of IoT focused elements, including identification, sensing, communication, and computation from the perspective of time, cost and efficiency. Finally, the challenges in implementing SSWM in Malaysia are explored.

Abdullatif Bazrbachi, Shaufique Fahmi Sidique, Shehu Usman Adam
Securing a Question-Based Multi-factor Authentication System Using LSB Steganography Technique

User authentication is a vital security requirement for most service systems“. Text-based password is commonly used to authenticate the identity of users in most computer systems. The use of a strong password makes it difficult for the user to remember it. Therefore, the password should be saved on an external disk or written on a memo that can be referred to when the user forgets it.Graphical password is one of the authentication solutions used to solve this problem in order to help the user remember the password without it being discovered or broken by password hackers or attackers.This paper proposes a question-based authentication system, which has benefits over both text and graphics passwords along with the use of steganography. The combination of steganography and graphical authentication protects sensitive data exchanged between the user and the server and reduces the risk of passwords being exposed. In the experiment, the peak signal-to-noise ratio and average squared error parameters were calculated to test the effectiveness of the steganography method in the graphical password.

Khalil Hamdi Ateyeh Al-Shqeerat
Fear and Panic Buying Behavior Associated with the Outbreak of COVID-19 Pandemic in Palestine

This research aims at empirically investigating the effect of fear accompanied with the outbreak of COVID-19 on the emerging panic buying behavior in Palestine. Fear dimensions are assumed as reasons for the emergence of panic buying behavior, and include fear of infection, fear of food scarcity, fear of job loss, and fear of crime. This study included an online survey of a convenience sample of 367 reached through electronically administered questionnaire using e-mail and social media platforms. The research hypotheses were tested using multiple linear regression. The results show that the fear of infection, fear of food scarcity, fear of job loss, and fear of crime are predicting higher scores of panic buying behavior. The research findings contribute to existing knowledge on panic buying behavior as the research is uniquely theorizing and testing the mechanisms, by which such psychological dimensions of fear, worked in explaining buyer panic behavior during the early stages of COVID-19 pandemic; where prior research is lacking. Furthermore, this research represents a core point of intersection between two different, yet interdependent disciplines - consumer behavior and psychology. The current research conceptual model uses psychological construct (fear) to explain consumer behavior construct (panic buying). This study provides valuable information and insights on implementing appropriate policies and strategies to mitigate public fear and curb panic buying during pandemic times.

Sam Alfoqahaa
The Impact of National Defense Law Related to (COVID-19)’s Lockdown on Businesses’ Cash Flows & Liquidity (Jordan Case)

The world has been hit with several crises during the last decade and still suffering from emerged Corona Virus pandemic economic crisis. Jordanian firms, like other firms around the world faced a financial crisis due to decrease in consumers’ demand and obstacles with shipping goods around the world. The current study examines the impact of the Jordanian national defense law in providing a financial protection for firms during the pandemic. Also, we study the behavior of consumers and business owners using an online interview. The results show that business owners are more likely to keep using the same prices before the quarantine period and consumers are more likely to have a buying panic, which, in return, have a positive impact on cash flow. In addition, the study proposed an equation that would guide business owners in calculating the shortage of cash flow and liquidity (SCFL) during crisis periods that similar to that of the quarantine period of COVID-19.,The study provides recommendation to that governmental authorities on enactment of more regulations and policies that provide guidance on how to deal future economic crisis which should provide protection for the local economy and assist firms in getting the financial support they need go through future crisis.

Sulaiman Weshah, Hanan Al-Daher, Ali Qteshat, Rami Alzebdieh

Artificial Intelligence AI, TechManagement, Entrepreneurship and Economics Development

Adoption of Cryptocurrency Investment: Malaysian Context

The adoption of cryptocurrency in Malaysia in general, as well as by investors, is still in its early adopter phase. Malaysia’s 12th Plan has highlighted the importance of digitalization adoption as Malaysia aspires to be the ASEAN leader in digitalization. Due to the increasing relevance and popularity of cryptocurrencies around the world, it is vital to investigate the factors that influence Malaysian investors’ desire to invest in them. The purpose of this study is to determine the factors that drive cryptocurrency investment among Malaysian retail investors. The research model integrates diffusion of innovation factors (compatibility, relative advantage, trialability, ease of use (complexity), and observability) and consumer behavior theory, focusing on the perception of retail investors (perceived risk and perceived value). Demographic factors are also included as control variables to understand retail investors’ decisions to invest in cryptocurrencies. This research was conducted using a quantitative approach, and a total of 304 Malaysian retail investors were collected using respondent-driven sampling. The collected data was analysed using Smart PLS Structural Equation Modelling (PLS-SEM). The findings indicate compatibility, trialability, ease of use (complexity), observability, and perceived value have an influence on the intention to invest in cryptocurrency. Meanwhile, relative advantage and perceived risk are not supported. Control variables are also found to be insignificant. This research is vital for analysing and gaining an insight into Malaysian retail investors’ underlying motives for cryptocurrency investment, which will aid in the formulation of a regulatory framework.

Shangeetha Sukumaran, Thai Siew Bee, Shaista Wasiuzzaman
A Study on the Potential for Medical Tourism with Reference to the Select Private Hospitals in Coimbatore City, India

Tourism industry is the major contributor of the economic development of every nation. In recent years tourism in India has exploded at a very high speed. India has flourished in becoming the most favored place amongst local and foreign travelers. Tourism industry in India is the major contributor for the GDP of the economy, which induces medical tourism which is of recent origin. In recent years India has become a preferred medical tourism destination as high-quality treatment is provided at very low cost as compared to other countries.Tamil Nadu is one among the states in India where one can take the advantage of all-inclusive packages. There are numerous world class amenities available in the hospitals of Tamil Nadu which are well equipped with the newest testing services. Coimbatore is Tamil Nadu’s second largest city located in the foothills of the Nilgiris, is the top revenue earner for the state next to Chennai, with respect to engineering, textile and automotive industries. In the recent years, hospital industry in Coimbatore district is scaling its heights to international standards. In this context, the present study is developed to analyse the potential for medical tourism with reference to the quality of health care services offered by the select private hospitals in Coimbatore city.

S. Jayashree, P. T. Retheesh, Annu Kuriakose
Supply Chain Resilience: Exploring the Research Trends Through a Bibliometric Approach

The incessant logistic restrictions due to the pandemic crisis have caused a great impact on the performance of the stakeholders in the supply chain. Thus, the field of supply chain resilience (SCR) has received increasing attention on minimizing the impact and improving the supply chain management system to sustain during a difficult situation. This paper explores the trends and performance of research on SCR within 10 years (2012 to 2021) using bibliometric analysis based on the dataset from the Scopus database. The evaluation of the performance of publication on SCR was analysed using Harzing’s platform, while the mapping of the bibliometric network was visualized using VOSviewer. The results of bibliometric analysis based on 405 publications show significant growth in the number of publications in the research domain of SCR from 2012–2021, with three topics that are persistent across the 10-year study period, namely risk management, sustainability, and agile management system. This paper hopes to contribute as a point of reference on the extant and emergent topics and methodology decisions for future studies on supply chain resilience, especially during an uncertain situation.

Noor Fzlinda Fabeil, Khairul Hanim Pazim, Juliana Langgat, Rozilee Asid, Roslinah Mahmud, Norhayati Daut
Factors Affecting the Quality of Construction Projects in Saudi Arabia During the Covid-19 Period

The quality of any construction project is considering the main factor that affect the continuity of any project. In disasters such as disease outbreaks, earthquakes or global war, construction filed is the first business affected. Kingdom of Saudi Arabia, in the COVID-19 diseases, call for partial curfew in most of the country cities from 7:00 pm to 6:00 am. The cur-few has a major effect on the contractions on all over the country. In additional to this, the project owners, contractors, or supervisors have a huge concern of anybody involved in the project get infected. In this work, an official survey has been constructed and distributed, in both languages’ Arabic and English, between different governmental companies around the whole country. 270 responses have been received from different perspectives, project contactors, supervisors, and owners. The analysis of the survey is done and introduced in this work. There are three main responses: owner’s, supervisor’s, and Contractor’s. the main factor from owner’s view is the.Funding where supervisors recommend the law and health situation and finally the contractor’s vote for the funding that has a great effect on the quality.

Afaf Almoallem
How to Deal with the Results of PLS-SEM?

Despite the diversity of studies related to PLS-SEM, there is no study showing how to deal with the results of PLS-SEM in empirical studies. Therefore, this study aims to explain how to deal with the results of PLS-SEM briefly in order to facilitate the procedure for researchers. This study presented a hypothetical example in order to clarify the tests systematically. The example consists of two variables are human resource management practices as the independent variable and organizational performance as the dependent variable. The results of the analysis using the software of SmartPLS include three main steps namely initial description of the data, measurement model assessment, and structural model assessment. SmartPLS provides values for each predefined indicator including missing, mean, median, minimum, maximum, standard deviation, excess kurtosis, and skewness. The measurement model assessment includes three main aspects namely internal consistency reliability, convergent validity, and discriminant validity based on HTMT criterion. The structural model assessment includes four main aspects namely coefficient of determination, cross-validated redundancy, effect sizes, and path coefficients.

Omar Jaber Aburumman, Khatijah Omar, Mohannad Al Shbail, Mohammed Aldoghan
Assessing the Factors that Determine Renewable Electricity Consumption in the United States: An Economic Overview

This study specifies the main indicators that alter renewable electricity consumption in the United States. Annual data are utilized for four groups of consumers of renewable electricity—residential, commercial, transportation, and industrial. This paper adds to the existed literature by exploring the impact of oil prices, GDP per capita, government policies, and financial development on the renewable energy consumption. Findings will be illustrated as we improve the empirical part.

Hind Alnafisah
Relationship Between Online Networking Behavior and Online Social Capital in Two Different Social Networking Sites

The aim of this study is to compare the online networking behavior and online social capital in two different networking platforms. Based on the data received through an online survey, the users of the two platforms were compared on demographic and behavioral factors. Applying statistical analyses, the results indicate that the two sample differ significantly on age while there was no significant difference on other factors. The intensity of SNS usage showed that the two samples differed significantly. One type of online social capital–online-bonding social capital - differed significantly in the two samples, while the second type namely–online-bridging social capital–were not different. The study contributes to the scarce literature dealing with a comparison of two social networking sites. Further, it should be of interest to policy makers in higher education, commercial organizations and the networking sites.

Najmul Hoda
Enhancing Graduates’ Opportunities to Access the Digital Labor Market by Improving the Quality of e-learning

The objective of this study was to figure out how to enhance graduates’ access to the digital labor market by improving the quality of their e-learning. To collect primary data, an empirical study was conducted using 348 questionnaires from Gaza universities’ students (148 from university graduates, and 200 from fresh graduates). The study’s findings indicate that the teacher’s competency was with a relative weight of (67.77%), followed by the graduate’s skill with a relative weight (60.34%), then the curriculum elements with a relative weight (58.24%), and lastly the educational environment with a relative weight (56.62%).

Saleh Abu Shaban, Esraa Abu Hasira, Maha Abu Laban, Khadega Abu Hen, Mohammed Salem
Influence of Covid-19 Pandemic on Grocery Shopper Behavior in Relation to 4Ps of Marketing: An Empirical Study

The Covid-19 pandemic signifies one of the most significant environmental changes in recent marketing history. Due to the impact of the COVID-19 pandemic, it is noticed that the grocery shoppers’ behaviour has affected their purchasing habits during this crisis. As 4P’s of marketing (product, price, place, and promotion) has the base of the success of any business. Hence, the study’s main objective was to explore the impact of consumer preferences and attitudes on grocery shopping behavior with special reference to the elements of the 4 Ps of Marketing in Saudi Arabia. To achieve this goal descriptive research approach has been applied. The data has been collected electronically using convenience sampling with structured questionnaires from the people living in Saudi Arabia. Around 225 surveys responses have been taken for the study. SPSS-Version 2020 statistical software has been used, and descriptive statistics with Chi-square test at 0.05 significance level were utilized for the analysis and results were interpreted accordingly. The research revealed differences in opinion gender-wise, and opinion varies with some of the marketing elements on grocery shopping.

Mohammad Zulfeequar Alam
Artificial Intelligence in Logistics and Supply Chain Management: A Perspective on Research Trends and Challenges

Industry 4.0 technology is a new vision towards digital transformation of logistics, manufacturing, supply chain and related industries processes. It aims to increase automation and improve communication, self-monitoring, and develop a data-driven, fully connected supply chain ecosystem. In this context, Supply Chain Management (SCM) with the advantage of Artificial Intelligence (AI) technology have gain significant attention. It is considered one of the advanced solutions in improving the information quality, making better decisions, and solving practical problems related to SCM. Several research works have been conducted in this area; however, few studies have examined the research trends and challenges of AI applications in logistics and supply chain management. The major contribution of this study is to develop a conceptual overview of the fields where AI integrates with supply chain management in order to promote further research and development provides valuable insight for logistics/supply chain managers.

Hasan Balfaqih
Gender Prediction Based on Arabic Names with Machine Learning Techniques

The classification based on gender is a popular topic for many machine learning fields, much work has been done on gender classification throughout the years. The same goes when it comes to gender classification based on names, there are many papers for English and Chinese names; still, there has been almost no work done for Arabic so far. Moreover, this paper examines the outcomes of applying six machine learning algorithms (Support Vector Machine, Multinomial Naive Bayes, Bernoulli Naive Bayes, Decision Tree, Random Forrest, and Logistic Regression) and deep learning model (LSTM) for gender prediction on Arabic name. In addition, a dataset is created to investigate the results of these algorithms on Arabic names.

Mohammed Almelabi, Rania Baashirah
Use of Social Media During Covid-19 Pandemic and Its Impact on Brand Image: A Conceptual Model for Airlines Industry

This work proposes a conceptual model to study the influence of social media (Facebook), on the brand image of airlines companies during the health worldwide crisis of COVID-19 Pandemic. The paper analyses the relationship between the use of airlines companies’ Facebook pages and its impact on their brand image as well as the purchase intentions via the adaptation of the DeLone and McLean Information System Success (ISS) Model. This proposed model is based on 7 constructs which are: information quality (IQ), system quality (SQ), service quality (SeQ), use, user satisfaction (US), brand image (BI), and purchase intention (PI).

Raef Abdennadher, Oualid Ali, Heba Jamal

Digital Economy, Business Innovation, Technology and Covid-19

Decentralising the Digital Economy: The Blockchain and Competition Remedy

The global economy is in a precarious situation. The digital ecosystem has been a major contributor in sustaining the global economy and mitigating both the financial and social crises that are plaguing the world. The merit and reliability of technology have been reinforced in light of recent events. The digital economy is not perfect, to say the least, with major concerns regarding rampant anti-competitive conduct by the few enterprises that dominate the market. Competition law around the world has proven to be inefficient in dealing with these technological giants and before a remedy could be found, blockchain technology has started gaining traction which has the potential to change the face of not just the digital economy, but society as we know it.The virtue of decentralisation has long been considered a desirable state for the digital economy and blockchain offers the means to achieve this, and much more. This paper explores how competition law and blockchain both seek decentralisation and aims to ascertain how they can help each other achieve this in a way that builds a sustainable digital economy. The paper makes an exploratory analysis of the various interactions between competition laws and blockchain, based on which we conclude that regulating blockchain through competition laws can address the pressing needs of the global digital economy.

Syed Mohammad Yawar, Rahul Shaw
Paradigm Shift in Marketing Strategies of Hotel Industry in Bengaluru, Post Covid-Customer Perspective

The tourism sector in India is one of the vital contributors to the economy of the country. The Pandemic has caused a great impact on the Indian tourism and has also brought panic among domestic and international travelers both to travel and dine out. Lockdowns and intra state travel ban, and the fear of being quarantined has affected the Hospitality and Tourism Industry which has contributed to economic slowdown.In this paper researchers have made an effort to find out the impact of the pandemic on hotel industry with special reference to Bengaluru city of Karnataka state, India. The marketing strategies of the hotel industry have witnessed an extreme change which is being analyzed in this paper. The objective of the study is to study the marketing strategies of hotel industry pre and post covid and to understand the customers opinion in relation to the paradigm shift observed in the marketing strategies of hotel industry in Bengaluru. Primary data was collected through questionnaire and analyzed with suitable statistical tools.

Aasha Sujit, S. Gokilavani, Nittymol Antony, Umamaheswari Sankar
Technology Innovations for Business Growth – Impact of AI and Blockchain on Financial Services

Fintech and digitization of financial services have proven disruptive to the traditional practices followed by large incumbents. The overall pace of business and the competitive ecosystem has transformed to become more inclusive, customer-centric, agile, and cost-effective. Fintech has caused the digitization of economies and the use of Artificial Intelligence and Blockchain-based technologies have aided in improving financial efficiencies. The penetration of the internet and mobile telephones have been the key enablers of this technological change. Social media is bringing in huge quantities of structured and unstructured personal data which need to be adequately analyzed for business advantage. This paper aims to study the two most popular technologies, AI and Blockchain, that have been adopted in the Financial Services sector considered to provide solutions that are secure, efficient, fast and cheap. As software products, AI and Blockchain are different with distinct applications in the Financial Services sector. The findings indicate the positive impact digitization has had on Financial Services by improving its reach, variety, overall security, convenience, transparency at much lower costs than traditional offerings made by incumbent institutions.

Sweetline Sujee, Rima Solanki, Tamanna Dalwai
Unleashing Transformation in Travel Intentions During Post Covid: The New Normal

In many developing countries export earnings account for a large percentage of the country Gross Domestic Product (GDP), government revenues and expenditures and public investment. High dependency on a limited number of commodities for export increases the economy vulnerability to price fluctuations in the global markets. Not only instability in export earnings reduces the ability of the economy to finance development, but also increases uncertainty about future growth. Economic diversification underscores the importance of productivity growth to balance development and reduce dependency on international markets.The new economy, driven by digital technologies could help developing countries diversify output and foster economic growth. Building capacity for digital development enhances the country capabilities to promote innovation, create knowledge and disseminate information. Digital networks increase communication as well as allow people, regions and nations to collaborate and share information aiming at fostering growth and sustaining development. For developing countries, external knowledge enhances the economy readiness to diversify output, create employment opportunities and improve global competitiveness.

C. Nagadeepa, Mohan Reenu, Mathew Thomas, P. T. Retheesh
Gender Dimension of the European Union’s Communication Ecology Problems in High-Technology Sectors

The article sheds light on the representation of women in the EU STEM education in 2021 in general and information and communication technologies education in particular via the lenses of analysis of social prejudices and negative communication practices. Modern social priorities substantiate the special focus on the communicative environment. Stereotypical approaches to a women's place in the EU society significantly affect their involvement in STEM. The authors suggest that relatively low participation of women in this area is due to educational prejudices. The influence of stereotypes about the weak potential of women in STEM leads to the refusal of girls and their parents to choose this profile in education. The article discloses problems connected with female involvement in the STEM education using quantitative indicators, the study of environmental principles of communication including social experience, empathetic behavior and emotional intelligence.

Vinska Oksana, Harbuza Tetiana, Teslenko Natalia, Tokar Volodymyr
Digital Administration of the Project Based on the Concept of Smart Construction

This study is devoted to the problem of updating the administration system of a construction project based on the integration of the concepts of process-oriented and project-oriented management in the context of the implementation of the latest technologies and digital models of smart construction, building information modeling (BIM) and the Internet of Things (IoT). In accordance with this significant transformations are subject not only to the operating system of enterprise management, but also to the course of business processes in the management environment of an investment and construction project. The result of the study is a model of a digital design company for construction lifecycle management. Such a model for managing a virtual design enterprise will optimize and reduce the costs of existing operating systems for managing a construction enterprise. The concept of introducing a life cycle management system for construction objects using BIM in the areas of reconstruction projects is proposed. With further development and implementation, this industry-specific BIM platform management model can form an information technology integration framework for reorganizing the business processes of a construction enterprise. The basic structure of the BIM platform is described, consisting of four components. There are cloud computing, big data analytics, Internet of Things and Blockchain information technologies. The need for the evolution of IoT information technologies from intelligent things to an intelligent planet is shown. In the future, it is planned to develop an integrated innovative structure of a holding type that supports the digital transformation of the operating system of enterprise management in the construction industry.

Denys Chernyshev, Galyna Ryzhakova, Tetyana Honcharenko, Hanna Petrenko, Iurii Chupryna, Nadiia Reznik
Factors Affecting the Growth of Investment in Achieving Economic Development in Jordan - an Empirical Study

Investment is one of the most important economic activities that enjoy great importance and attention in most countries of the world. The aim of this research is to shed light on the factors affecting the growth of investment in achieving economic development in Jordan. This study is based on a sample of 116 investment companies using the stratified random sampling technique, which is exploratory in nature and depends mainly on primary data and uses quantitative methods to analyze the data. This study aimed to identify the factors driving investment, which play an important role in the development of the Jordanian economy during the era of the Fourth Kingdom. The study revealed the presence of seven main important factors that encourage investment and include, according to their importance, security and political stability, incentives and facilities, guarantees, legal environment and stability of legislation, modern infrastructure, stability of the financial and banking system, openness of the country and easy access to global markets. As for the unimportant factors from the investors’ point of view, which are not important in determining the decision to invest or not in Jordan, according to the study, they included quality of life, labor and workforce efficiency. The study also aimed to determine the most important benefits and obstacles to investing in Jordan from the point of view of investors. Where the results of the statistical analysis showed that the strong desire to increase income is one of the most important benefits desired from investment and contribute to improving the standard of living of individuals as the least benefit. While the most important obstacles to investment were the administrative bureaucracy and the least influential was the monopoly of feasible investment opportunities by a specific group of investors.

Wasfi Alrawabdeh
Does Ownership Structure Moderate the Relationship Between Corporate Governance and Corporate Social Responsibility Disclosures? Evidence from Emerging Countries

This paper aims at examining the ownership structure’s impact on the relationship between corporate governance and social responsibility disclosure. The paper relied on content analysis of the financial reporting of the industrial firms listed on the Amman Stock Exchange (ASE) for a 5-year period (2016–2020), where the Panel Data method was adopted. The findings showed a positive relationship between social responsibility disclosure and gender diversity of the board of directors’ members and. It also shows a negative relationship between social responsibility disclosure and the board of directors’ independence, the audit committees’ independence, and the size of the board. The results of the analysis also showed no relationship between social responsibility disclosure and nationality diversity, qualifications of board members, and CEO duality. Concerning the moderating impact of ownership structure, the results indicated that the ownership structure positively affected the relationship between (Independence of the board, nationality diversity, and social responsibility disclosure, and negatively affected the relationship between (Independence of the audit committee and board size) and social responsibility disclosure. These findings are valuable to explore the impact of corporate governance on social responsibility disclosure, along with the role of the ownership structure on the relationship between social responsibility disclosure and corporate governance.

Rawnad Alani, Mohammed Hassan Makhlouf
Intention Towards Using Loan in Income Generating Activities: A Conceptual Study Among Poor and Low-Income Households

Despite the fact that the country has done a remarkable job of reducing poverty, globalization has brought with it some serious problems and worries. As the country moves into a new category of poverty, the following issues must be addressed. Malaysia is an impoverished country with a diverse population segmented by ethnicity and religion. In reality, Malaysia has the potential to exacerbate social ills. In Malaysia, poor individuals in both rural and urban areas because poverty has long been considered primarily a rural issue in Malaysia, with more than half of all family units falling into this group. As a result, Malaysia Government tends to provide loans is not strict requirements to generate income. Despite this, there is currently a lack of study on the impact of anti-poverty efforts on community welfare in Malaysia based on the perspectives of poor and low-income households using the loan to generate income through entrepreneurial activity. Indeed, the Theory of Planned Behavior is justified as an underpinning theory for investigating the links between the origins of entrepreneurial intent. Besides, recommendations from past studies suggested that entrepreneurial education must be included to assess entrepreneurial intentions. As a result, this paper capable provided a conceptual framework related to the Theory of Planned Behaviour to justify the goals of low-income people in relation to the Malaysian government’s incentive provided which is a non-strict requirement to obtain loans to improve their income through entrepreneurial activity by includes five variables: attitude, subjective norms, perceived behavioral control, and entrepreneurial competencies as well as entrepreneurial education.

Nadzirah Mohd Said, Noorshella Che Nawi, Noorul Azwin Md Nasir, Wan Farha Wan Zulkiffli, Farah Hanan Muhamad
The Impact of the Corona Pandemic on Bank Credit: Case of Jordan

This study examines the impact of macroeconomic variables in addition to the Corona pandemic on bank lending in Jordan during 2008:01–2021:02, and thus using the Autoregressive Distributed Lag (ARDL) model, in order to reveal the long-term relationship between macroeconomic variables and bank lending. However, it became clear that all these macroeconomic variables contributed to bank credit in Jordan, and it was proven that there is a long-term relationship between them and bank credit. On one hand, the GDP, inflation, interest rate and coronavirus pandemic negatively affected the lending activities of commercial banks in Jordan, on the other hand, inflation had positively affected these activities.

Khaled Mohammed Al Sawaie, Nidal Ali Abbas
Prevalence and Associated Factors of Obsessive-Compulsive Disorder During COVID-19 Pandemic: A Cross-Sectional Study

The rates of obsessive behaviors were increased during the Corona Virus Disease 2019 (COVID-19) pandemic due to the preventive precautions against this virus. The study aimed to identify the prevalence and associated factors of obsessive-Compulsive Disorder (OCD) during COVID-19 pandemic. A cross-sectional design was used to assess the OCD among general population sample. A simple random sampling technique (n = 421) was used for data collection. The data collected using a questionnaire (Yale-Brown Scale) for OCD.The prevalence of obsessive-compulsive behavior symptoms among the participants was (47.0%) during COVID-19 Pandemic. People with other diseases like hypertension, diabetes, heart disease, and others were 2.4 times more likely to have OCD when compared to others from healthy people. Furthermore, who have COVID-19 were twice as likely to develop OCD as non-infected people. On the other hand, People who did not adhere to safety procedures were 0.31 times less likely to develop OCD than others who closely adhered to these procedures. Besides, the study showed that people previously diagnosed with OCD are at 4.95 times risk of worsening their condition during this pandemic. The COVID-19 pandemic has a negative impact on the behavior of the Palestinian population, the majority of the participants have symptoms of OCD, and who had OCD have worsened their condition during the COVID-19 pandemic.

Adnan Lutfi Sarhan, Manahil Saleh
The Impact of the Coronavirus (COVID-19) Pandemic on the Profitability of Islamic and Conventional Banks (Comparative Study)

The current study aim is to compare the impact of the Coronavirus (covid-19) pandemic on the profitability between each of the Islamic and conventional banks, whereas the profitability of banks was measured through the (ROA), (ROE), and (EPS) indicators for the years 2019 and 2020. However, the researcher followed the inductive method and the descriptive-analytical method in this study, knowing that the study sample consisted of 10 Islamic banks and 10 conventional banks located throughout 5 Arab countries. The most important results of the study were the presence of a negative impact of the Coronavirus (Covid-19) pandemic on the profitability of all the banks of the study sample, but the Islamic banks, the study sample, were less affected compared to the conventional banks, also, the study recommended the need to conduct a comparative study between the performance of Islamic and conventional banks.

Samer Zakarneh, Yehya Khasawneh, Munir Al-Hakim, Ibrahim Khrais
Exploring the Expected Moderating Effect of COVID-19 on the Effectiveness of ISA 520 - Analytical Procedures - on the Quality of Auditors’ Reports in Jordan

The current study aimed to ensure the effectiveness of implementing analytical procedures in improving the quality of auditors’ reports in Jordan during the COVID-19. In order to perform the present study, a quantitative approach was adopted to collect and analyze data. Thus, from 150 distributed questionnaires the researchers could retrieve and analyze 86 questionnaires. According to the descriptive analysis and multiple regression results the researchers found that there is a significant positive relationship between the implementation of analytical procedures and the quality of auditors’ reports at the significance level of 0.01. In addition, the results showed that there is no significant moderating effect of the COVID-19 on the relationship between the implementation of analytical procedures and the quality of auditors’ reports. Based on these results, the researchers recommended auditors in Jordan to continue their reliance on analytical procedures as one of the main methods in the audit process due to its effectiveness in enhancing the quality of auditors’ reports in various circumstances. Further, the researchers recommend auditors to develop innovative methods to overcome any obstacles that would affect the effectiveness of analytical procedures. Finally, the researchers recommend auditors in Jordan to benefit from the great development in information technology and communications in overcoming any obstacles they may encounter when implementing analytical procedures under exceptional circumstances such as the COVID-19.

Thaer Faisal Abdelrahim Qushtom, Fuad Suleiman Al-Fasfus, Hamza Mohammad Ibrahim Alshawahneh, Ahmad Marei
Financial Statements Auditing Process Within COVID-19 Pandemic (Case Study)

Auditors must evaluate whether the financial information that disclosed in the financial statements are adequate and not biased. Because in some cases, managements attempting to reduce the negative impact of uncertainties included economic crisis to keep the financial statements attractive to both current and potential investors.The financial statements of a company as a case study analyzed for the previous period of Covid-19 crises (2019) and the period within Covid-19 crises (2020) and a set of recommendations formed and provided to the external auditors to support conducing audit process efficiently.The study revealed that management of the company must understand and determine the effect of pandemic such as COVID 19 in its impact on the financial statements. In addition, the study recommended that management must attempt to predict future economic (not only debit or financial) crisis and its impact on their financial statements.

Sulaiman Weshah, Ala albajaly, Shahd Abualfoul, Aseel Alhosban, Reyad Alweshah
The Impact of COVID-19 Pandemic on Tariffs: Case of Jordan

This study examines the impact of macroeconomic variables in addition to the COVID-19 pandemic on tariffs in Jordan for the period 2003–2020, by using Autoregressive Distributed Lag (ARDL) model, in order to reveal the long-run relationship between macroeconomic variables and tariffs. However, it became clear that all these macroeconomic variables contributed to tariffs in Jordan, and it was proven that there is a long-term relationship between them and tariffs. On one hand, GDP negatively affected tariffs in Jordan, on the other hand, imports and COVID-19 pandemic positively affected tariffs.

Huda Ayman AlJodeh, Amany Adel Masoud
Covid-19 and the Resurgence of the Hypodermic Needle Theory Applicability in Times of Crises

This study explored the continued applicability and relevance of Hypodermic Needle Theory, also named the Magic Bullet Theory. It used a quantitative research method using a survey tool designed to investigate a sample of citizens in Jordan in reference to their attitudes and behaviours of using both social media and traditional media during the Covid-19 pandemic. Regardless of all the criticism around the simplicity of the bullet theory and its assumption of an all-passive audience when it comes to receiving media messages, this research tests its applicability and relevance in times of pandemics and crises. The study found that Hypodermic Needle Theory remains of a much relevance to assess citizens behaviours during times of pandemics and crisis such as Covid-19. The study revealed that social media was more followed by the study sample during the pandemic to seek information. The perceived media effects were also higher for social media (M = 3.52) in comparison to traditional official media (M = 2.92). The study hypotheses shown no significant differences between males and females regarding their level of following Covid-19 topics and content which means they both follow it equally. Likewise, the study revealed no significant differences between the participants’ age, education level and place of residence in relation to their following of Covid-19 over both social media and traditional media and its effects on the participants. Therefore, this study justifies the continued relevance of the bullet theory in times of crises such as Covid-19. These results also provide a stepping-stone for future empirical research in which investigates more on the effects of the media messages on audiences taking into account the scale of both information and misinformation online in times of crises.

Amer Khaled Ahmad, Abd Allah AL-Jalabneh, Alia Mahmoud, Amjad Safori
Multiple Challenges Facing Auditing and Assurance During the Covid-19 in Jordan

The study aimed to identify the challenges and problems that faced the Jordanian auditor when providing audit and assurance services in light of the Corona pandemic and its impact on performing tasks, collecting evidence, issuing the report, and proposing proposals that contribute to reducing these problems or challenges in light of the spread of mutants of the virus. The length of stay and the uncertainty associated with it. To achieve the objectives of the study, challenges and problems were divided into two periods, the first period, which includes the sudden start of the virus during the year 2020 and how it affects the audits of financial statements for the year 2019 and confirmation. That follows the 2021 period and the emergence of mutations from the Covid virus (Delta and Amicoron) and the impact of the mutation on auditing, assurance and financial statements.To conduct this study, the researcher used the inductive approach from reviewing the professional literature issued by professional organizations and professional companies related to the virus and its impact on auditing and confirmation processes and financial statements, and formulating a questionnaire about the expected challenges and mechanisms of assistance to overcome. A random sample was chosen from among these Jordanian audit offices, where The distribution of 180 questionnaires to them through the e-mail installed with the association of auditors, where the number of questionnaires that were answered was 160-questionnaires.The study recommends the need to prepare a guide to guide auditors on the implementation of audits in light of the pandemic and the spread of the virus, and to hold training workshops by professional associations and audit offices on the mechanism for carrying out audit tasks, the mechanism for evaluating audit and assurance risks, preparing the report and modifying it, and using alternative methods in Gathering evidence and moving towards evidence of the use of electronic techniques in collecting evidence.

Reem Oqab Al-Khasawneh
The Extent of the Impact of Bank Deposits on Credit Facilities in Jordan in View of the COVID-19 Pandemic

The study aims to highlight the role of the volume of deposits of all kinds with banks in influencing credit facilities granted by banks in Jordan over the period 2010–2020. The COVID-19 pandemic has generated a state of economic uncertainty, leading to shop closures and social distancing. Government intervention is necessary through monetary policy decisions by the central bank. It provides liquidity to banks and therefore this affects credit available to oil the wheels of the economy.The study showed the existence of a direct positive relationship between the volume of deposits with banks and the volume of granted credit facilities, so that the volume of deposits in banks is constantly increasing with the progress over the years and is accompanied by a continuous increase in the volume of granted credit facilities. Where the lowest amount of deposits was recorded at the beginning of the period in 2010 by 22,504 MJOD accompanied by the lowest amount of facilities granted recorded for the same period and the same year 14,451 MJOD and with the succession of years, all deposits and granted facilities continued to increase until the end of the study period in 2020 where deposits were recorded The highest value amounted to 36,789 MJOD and credit facilities recorded the highest value for the same period and the same year, with a value of 24,634 MJOD.Even at the end of the study period in 2019 and 2020, during the outbreak of the COVID-19 pandemic, the volume of deposits in banks maintained a positive change rate of 4.3% and 4.2%, respectively, and credit facilities also maintained a positive change rate of 3.7% and 5.7%, for the same period.Compared to the previous year for both years, this confirms the direct relationship of deposits to the volume of credit facilities considering the COVID-19 pandemic. This positive impact of deposits on loans remain in steady increase due to the monetary policy that used by the central bank in reducing the monetary reserve ratio by 75 points in 2019 and 150 points in 2020 in a way to stand up the pandemic.

Shahir Maher Subhi Alda’as
Impact of Covid19 on the Government Budget Deficit

The study aims to examine the effect of the Corona pandemic (COVID19) on the government general budget deficit, using econometrics models for this purpose, by using yearly panel data from 2019 to 2021 for 38 countries; this study applied pooled regression, fixed effects, and random effects to examine the relationships between variables. According to the Hausman test and the redundant fixed effects, the fixed effects model was the best suitable, and there is no serial correlation problem, multicollinearity problem, and Heteroscedasticity problem. The study results indicated that COVID19 has a positive and significant effect on the government general budget deficit among the sample countries over the period under consideration. The increase in Covid19 yearly cases by 10% led to an increase in budget deficit a percentage of GDP by 0.2%.

Ahmed AL-Majali, Sulieman A. L. Oshaibat
The Response of Islamic Banks Face the Covid-19 Pandemic and the Role of Financial Technology

The Covid-19 pandemic is not yet over, and its impact has affected global economic and financial sectors. This represents a challenge for Islamic finance considered as an alternative finance especially after the advent of the 2009 global financial crisis. Islamic finance certainly has an important market share in crowdfunding and also in microfinance, and its role in the financing of SMEs all over the world is not negligible, and this financial crisis should therefore pose different challenges to Islamic finance. It requires a set of instruments specific to its category, and also needs new technologies (FinTech), strategies and financial services to cope with the possible phenomenon. Our work seeks to present how Islamic finance, with its specific financing instruments, can fight against the disastrous effects of this health crisis, in particular the instruments of Zakat, funding by Qardh-Al-Hassan and fundraising like the Sukuks and finally the importance of using a set of technologies, called Fintech, to build an alternative and sustainable financial system after Covid-19. Indeed, this health crisis should present different challenges to Islamic finance, which requires FinTech, in its new strategies and its financial services. Our Paper is structured as following, we start with a review of the literature, in a second part we present the covid-19 crisis and Islamic finance, the roles of Islamic products in the face of covid-19, and in a last part, the role of artificial intelligence in islamic finance.

Mohamed Bechir Chenguel
Explore Business, Technology Opportunities and Challenges ‎After the Covid-19 Pandemic
Assist. Prof. Bahaaeddin Alareeni
Prof. Dr. Allam Hamdan
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