The influence of the development of accounting standards to preserve sustainability: Literature Review” In Arabic
Published in: Journal
Sep 30, 2019
Abstract: Purpose: The study aims to investigate the relationship between the impact of the development of accounting pronouncements and the extent to which accounting can or should contribute to the pursuit of economic & social developments, and the sustainable development of an organization, and the contradiction between sustainability and accounting practices based on traditional financial reporting standards. It has been argued that the current accounting standards represent an attempt to...
Financial Inclusion, Saving and Borrowing Behaviors in the United Arab Emirates and the United States: A Comparative Analysis
Published in: under review
Sep 23, 2019
Ibrahim Niankara
Riham Muqattash
This paper highlights the impact of financial inclusion on individuals’ borrowing and saving decisions in the United States and the United Arab Emirates. It does so, using data from the 2014 Global Financial Inclusion database, and an empirical strategy consisting of first testing the significance of the joint bivariate model over its binary conterparts using the Lagrange multiplier test, followed by a contrast between the fully-parametric and semi-parametric specifications of the saving and bo...
Establishing the effect of government support on the relationship between gender egalitarian and women leadership effectiveness among public universities in KSA
Published in: Gender in Management
Sep 22, 2019
Abstract View references (81) Purpose: Even though nowadays more women occupy leadership roles, they still are a minority. Because aspiration is a precursor of advancement, examining conditions fostering female leadership aspiration is important, particularly in the context of Saudi Arabia where moral relativism play a vital role. This paper aims to discuss these issues. Design/methodology/approach: A cross-sectional survey design with 500 full-time employed women, working in Saudi Arabia Publ...
Innovation and entrepreneurship framework within the Middle East and North Africa region
Published in: African Journal of Science, Technology, Innovation and Development
Sep 22, 2019
Abstract View references (31) When linked, Innovation, Entrepreneurship and Leadership provide a platform for Organizational survival. This paper develops a framework for innovation–a necessary condition that requires the appropriate leadership in order to guide its course in the right direction. Innovation Proficiency stems from two major elements: the interior and the exterior. The interior element includes three constituents: knowledge, attitude, and imagination. The exterior element also i...
Does green supply chain management influence to suppliers' performance? Mediating role of social capital
Published in: International Journal of Supply Chain Management
Sep 22, 2019
Abstract View references (37) Present study is ascertain to elaborate the role of green supply chain management towards the suppliers' performance. Further, the role of social capital as a potential mediator is also explored in the Thai business to business (B2B) context. Data was collected by using the survey questionnaires. Different statistical tests for measurement model and hypothesis testing respectively. Findings highlighted that suppliers' performance both in environmental and operatio...
Does labour costs matter for the airline industry
Published in: Academy of Strategic Management Journal
Sep 22, 2019
Abstract View references (16) The world has entered a new paradigm in air travel which has enabled anyone to travel to any corner of the globe in a matter of hours. The objective of this paper is to examine the technical efficiency level of US (United States) airlines and how internal factors affect the technical efficiency of these airlines. The paper utilized the Cobb Douglas production function to estimate the efficiency level of the US airline industry. The findings reveal that the average...
A Compact Circularly Polarized Antenna With Directional Pattern for Wearable Off-Body Communications
Published in: IEEE Antennas and Wireless Propagation Letters
Sep 19, 2019
Online Sales Contracts: A Study of the UAE Law
Published in: Journal of Legal, Ethical and Regulatory Issues
Sep 12, 2019
Online sales contracts are concluded between parties who are not necessarily present in the same location, and who are usually located in different countries having different legal jurisdictions. This fact gives rise to several issues including the determination of the applicable law to online sales. Thus, this analytical study endeavors to examine the adequacy of UAE legal rules in determining the applicable law to online sales contracts, and analyze the solutions presented by the UAE legislat...