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

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
1 Introduction
2 Supportive Features of Industry 5.0 During Covid-19 Pandemic
3 Look at the Future From Industry 4.0 to Industry 5.0
4 Review of Literature
5 Objectives
6 Hypothesis
7 Methodology
8 Health Care
9 Education 5.0
10 Banking 5.0
11 Challenges Associated with Integrating Industry 5.0
12 Supportive Features and Facilities of Industry 5.0 to Aid Out COVID-19 Situation
13 Kaiser – Meyer – Olkin (KMO) and Bartlett’s Test – Factor Analysis
14 Confirmatory Factor Analysis
15 Conclusion
References
An Adaptive Oversampling Method for Imbalanced Datasets Based on Mean-Shift and SMOTE
1 Introduction
2 Related Work
2.1 The Classification Algorithms Level
2.2 The Cost-Sensitive Learning Techniques
2.3 The Data Level Methods
2.4 Ensembles of Classifiers
2.5 Clustering-Based Resampling
3 Background
3.1 The Mean-Shift Clustering Algorithm
3.2 SMOTE Oversampling Technique
4 Methodology
4.1 Mean-Shift Clustering
4.2 Oversampling Technique Based on SMOTE
5 Experiments and Results
5.1 Datasets
5.2 Comparisons Setup
5.3 Evaluation Metrics
5.4 Results and Analysis
6 Conclusions and Future Work
References
Application of Innovative Technology in Textile Retail for Enhanced Customer Service and Business Development
1 Introduction
2 Use of Information Technology in Retail Sector
3 Objectives
4 Research Methodology
5 Literature Analysis
6 Data Analysis and Discussion
7 Conclusion
References
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
1 Introduction
2 Literature Review
2.1 Remote Auditing
2.2 Technology Adoption Models
2.3 Hypotheses Development
3 Methodology
3.1 Data Collection
3.2 Common Method Bias (CMB)
3.3 Data Analysis
4 Analysis and Findings
4.1 Measurement Model
4.2 Structural Model
5 Discussion
6 Conclusion
References
Big Data Analysis and Data Visualization to Help Make a Decision - Islamic Banks Case Study
1 Introduction
2 Literature Review
3 Research Design
4 Proposed Model
5 Results and Discussion
6 Conclusions
References
Jordanian Islamic Banks Growth Credit Services in Corona Pandemic and Fitch Standard
1 Introduction
1.1 The Problem
1.2 The Methodology
1.3 The Importance
1.4 Last Studies
2 Jordanian Islamic Banks Credit Services and Managing Financial Structure in Corona
2.1 Analysis Factors of Financial Structure Management in Jordanian Islamic Banks Within Corona Crises
2.2 Credit Services in Jordanian Islamic Banks Within Corona Crises
2.3 Growth Credit Strategy Risk Management in Jordanian Islamic Banks Within Corona Pandemic
3 Conclusion
References
The Impact of Intelligent Leadership on the Effectiveness of the Outstanding Performance of Employees «Case Study Algeria Telecommunication Institution Bechar»
References
Estimating Women Entrepreneurial Empowerment of Start-Up Business Through Micro Credit Model in Rural Areas
1 Introduction
2 Purpose of Study
3 Methodology
4 Results and Discussion
5 Conclusion
References
From Intentions to Actions: Exploring the Entrepreneurial Journey of Syrian Refugees in Istanbul
1 Introduction
2 Literature Review
2.1 Entrepreneurial Behavior Models
2.2 Refugees Entrepreneurship Factors
2.3 Entrepreneurial Behavior of Refugees
3 Methodology
3.1 Sampling and Data Collection
3.2 Data Analysis
4 Findings
4.1 Perceived Behavioral Control
4.2 Perceived Feasibility
4.3 Entrepreneurial Refugees’ Barriers and Enablers
5 Discussion
6 Conclusions
References
Assessing Underlying Factors of Entrepreneurial Intention Among Young Saudis
1 Introduction
2 Literature Review
3 Model Framework
3.1 Rationale
4 Objectives
5 Hypothesis
6 Research Methodology
7 Data Analysis
8 Findings
9 Conclusion
References
Exploring Investment Behaviour of Working Women for Economic Empowerment
1 Introduction
2 Theoretical Background
3 Statement of the Problem
4 Significance of the Study
5 Literature Review
6 Objectives
7 Methodology
8 Analysis of Data
9 Findings
10 Recommendations
11 Discussion
12 Conclusion
References
Education Management, Technology, Smart Universities, and Covid-19 Impact
Education-Job Mismatch in the Saudi Labor Market
1 Introduction
2 Literature Survey
2.1 Saudi Context
3 Materials and Methods
4 Descriptive Analysis of the Saudi Labor Force Participation
4.1 Labor Force Participation
4.2 Proportion of Educated (Skilled) Saudi Workers in the Labor Force
4.3 Unemployment Trends in Saudi Labor Market
4.4 Educational Mismatch in the Saudi Labor Market
5 Discussion and Future Predictions Regarding Labor Market Mismatch
6 Conclusion
Appendix I
References
Graduates’ Perception of Corporate Social Responsibility: An Empirical Evidence from Higher Educational Institutions in Sultanate of Oman
1 Introduction
2 Materials and Methods
3 Results and Discussion
3.1 Demographic Profile of Omani Graduates
3.2 Graduates Conviction Towards Ethics
3.3 Graduates Perception Towards CSR and Organizational Effectiveness/Profitability
3.4 Graduates Personal Factors and CSR Sensitivity
3.5 Ethical Awareness Imparted in Omani Higher Education Institutions
4 Conclusion and Future Directions
References
The Effect of Financial Literacy on Personal Financial Distress from Palestinian University Employees Point of View
1 Introduction
2 Theoretical Background
2.1 Financial Distress
2.2 Financial Knowledge
2.3 Financial Attitude
2.4 Financial Behavior
3 Methodology
3.1 Participants
3.2 Procedures
3.3 Measures
4 Results
4.1 Factor Analysis
4.2 Hypotheses Testing
5 Discussion
5.1 Discussion of Findings
5.2 Limitations and Further Research
References
Factors Affecting Students’ Satisfaction with University College of Applied Sciences, Gaza
1 Introduction
2 Theoretical Background
2.1 Students’ Satisfaction
2.2 Quality of the University Academic Services
2.3 Cost of Education Service
2.4 Physical Environment
3 Methodology
3.1 Participants
3.2 Procedures
3.3 Measures
4 Results
4.1 Factor Analysis
4.2 Hypotheses Testing
5 Discussion
5.1 Discussion of Findings
5.2 Limitations and Further Research
References
An Investigation of Teaching and Learning Process Efficiency in a Business School Using DEA
1 Introduction
2 Review of Literature
3 Methodology
4 Results
5 Discussions
6 Conclusions
References
The Effect of TEFL Course Moodle Activities in Developing Student-Teachers’ Pedagogical Knowledge and Teaching Practices
1 Introduction
2 Literature Review
2.1 Pedagogical Knowledge
2.2 Teaching Practices
3 Research Design and Methodology
3.1 Validity of the Study Tool
3.2 Reliability of the Study Tool
4 The Results of the Study
5 Discussion
6 Conclusion and Recommendations
References
Irrational Thoughts and Their Relationship to the Body Image Among An-Najah National University Students in Light of COVID-19 Pandemic
1 Introduction and Theoretical Framework
1.1 Study Statement
1.2 Terminology of Study
2 Methods of the Study
2.1 Instruments of the Study
3 Results and Discussion
References
The Effect of Alternative Assessment in Scientific Thinking in Light of the Corona Pandemic Among Students of the Upper Basic Stage in Nablus Governorate
1 Introduction
2 Statement of the Problem
3 Alternative Assessment Philosophy and Concept
4 Objectives of the Alternative Assessment
5 Characteristics of the Alternative Assessment
6 Thinking and Scientific Thinking
7 Scientific Thinking Skills
8 Method and Procedures
9 Study Results and Discussion
10 Recommendations
References
Effects of Using E-Learning on Students’ Academic Performance in University College of Applied Sciences
1 Introduction
2 Theoretical Framework
2.1 Academic Performance
2.2 E-Learning System
3 Methodology
3.1 Participants
3.2 Procedures
3.3 Measures
4 Results
4.1 Factor Analysis
4.2 Hypotheses Testing
5 Discussion
5.1 Discussion of Findings
5.2 Limitations and Further Research
References
An Analysis of Course Evaluation Questionnaire on UCAS Students’ Academic Performance by Using Data Clustering
1 Introduction
2 Literature Review
3 Methodology
3.1 Dataset
3.2 Experiment Setup
4 Experiment Results
5 Conclusion and Future Work
References
Use of Augmented Reality Application in E-learning System During COVID-19 Pandemic
1 Introduction
2 Augmented Reality Application in E-Learning
3 Research Methodology
3.1 Context of the Current Study
4 Interview Thematic Analysis
4.1 Adoption of Augmented Reality Application in E-learning System
4.2 The Importance of AR for Higher Education
4.3 The Current Trends of Augmented Reality in E-Learning System
4.4 Acceptance of Augmented Reality in Higher Education Institutions
4.5 Awareness and Training Program for Augmented Reality in E-Learning System
4.6 Supporting Factors to Implementing Augmented Reality in E-Learning
5 Conclusion
References
The Impact of the Application of Electronic Systems on the Satisfaction of University College Students
1 Introduction
2 Theoretical Background
2.1 Students’ Satisfaction
2.2 The Concept of Electronic Systems
3 Methodology
3.1 Participants
3.2 Procedures
3.3 Measures
4 Results
4.1 Factor Analysis
4.2 Hypotheses Testing
5 Discussion
5.1 Discussion of Findings
5.2 Limitations and Further Research
References
Effects of Online Course Content, and Instructor Characteristics on UCAS Students’ Academic Performance During the COVID-19 Pandemic
1 Introduction
2 Theoretical Framework
2.1 Academic Performance
2.2 Course Content
2.3 Instructor Characteristics
3 Methodology
3.1 Participants
3.2 Procedures
3.3 Measures
4 Results
4.1 Factor Analysis
4.2 Hypotheses Testing
5 Discussion
5.1 Discussion of Findings
5.2 Limitations and Further Research
References
Obstacles and Solutions of Implementing E-Learning in Palestine: Teachers’ Perspective During the COVID19 Pandemic
1 Introduction
2 Literature Review
2.1 E-Learning: Definitions, Features and Challenges
2.2 Previous Studies
3 The Study Methodology
3.1 The Study Sample
3.2 The Study Tool
4 The Results of the Study
4.1 Descriptive Statistics
4.2 Hypotheses Testing
5 Conclusion and Recommendations
References
Coaching as a Tool for Adaptive Personnel Management of Modern Companies
References
The Status of Using E-learning Platforms Among the University College of Applied Sciences Students to Enhance Their Soft Skills
1 Introduction
2 Theoretical Framework
2.1 The Soft Skills
2.2 The Educational Platforms
2.3 Benefits of the Electronic Educational Platform for a Student
2.4 Importance of Soft Skills
2.5 How to Acquire Soft Skills
3 The Methodology of the Study
3.1 Study Population and Sample
3.2 Study Tools
4 Study Results and Their Interpretation
5 Summary and Recommendations
References
Accounting Students Perspectives of Peer Tutoring
1 Introduction
2 Literature Review
3 Methods
4 Results and Discussion
5 Conclusion
References
Re-imagining the Futures of University: Foresight for Higher Education Using Innovation Labs Learning Space
1 Introduction
2 Theoretical Background
3 Research Methodology
4 Findings
5 Conclusions
References
Factors Influencing University Graduates’ Intentions to Become Entrepreneurs: Case from Bahrain
1 Introduction
2 Literature Review
3 Methodology
3.1 Results
3.2 T-test: Gender Differences and Entrepreneurial Intentions
3.3 Pearson Correlations
3.4 ANOVA
4 Discussion
5 Limitations and Further Studies
References
Enhancing the Creativity of Employees in the Education Sector During COVID-19 Pandemic: The Role of Rewards
1 Introduction
2 Literature Review
3 Conceptual Framework
4 Research Methodology
5 Data Analysis and Discussion
6 Conclusion
References
Technology, Tourism, Hospitality, and Health Care Services
A Study on Addiction and Isolation in Virtual Reality Tourism Experiences
1 Introduction
2 Methodology
3 Results and Discussion Addiction
3.1 Isolation
4 Conclusion
4.1 Limitations
4.2 Future Research
4.3 Impact Statement
References
Factors Affecting Palestinian Citizens’ Satisfaction Toward Free Health Line Services During COVID 19
1 Introduction
2 Theoretical Background
2.1 Citizens’ Satisfaction
2.2 Healthcare Professionals-Patient Relationship
2.3 Responsiveness
2.4 Adequacy of the Free Health Line Services Provided
2.5 Confidentiality of Data and Information
3 Methodology
3.1 Participants
3.2 Procedures
3.3 Measures
4 Results
4.1 Factor Analysis
4.2 Hypotheses Testing
5 Discussion
5.1 Discussion of Findings
5.2 Limitations and Further Research
References
Big Data Analysis and Data Visualization to Facilitate Decision-Making - Mega Start Case Study
1 Introduction
2 Literature Review
3 Research Design
4 Proposed Model
5 Results and Discussion
6 Conclusions
References
Evidence of COVID-19 Pandemic Impact on Travellers’ Preferences for Crowded Versus Non-crowded Choices in Bangalore City
1 Introduction
2 Objectives of the Study
3 Literature Review
3.1 Social Separation is Facilitated by the Behavioural Inhibition Mechanism
3.2 Consumer Behaviour and the Idea of Crowding
3.3 Health Concerns and Crowding have an Effect on Passengers’ Decision-Making
4 Predictions About the Future
4.1 The Main Impact of COVID-19’s Salience
4.2 Moderating Role of Traveller’s Sensation Seeking
4.3 Overview of Empirical Investigation
5 Study-1: The Investigation of the Basic Hypothesis (H1)
5.1 Design, Technique, and Subject Matter
5.2 Study 2: Analysis of the Primary Hypothesis (H1) in a New Environment
5.3 Study 3: Replicating a Different Configuration for Selecting a Vacation Activity
6 Implications
6.1 Theoretical Contributions
6.2 Practical Implications
7 Conclusions
7.1 Limitations and Suggestions for Future Studies
7.2 Impact Statement
References
Houseboat Tourism and Sustainable Development Goals: Integrating Local Community of Kumarakom
1 Introduction
2 Literature Review
3 Statement of Problem
4 Objectives
5 Research Design
5.1 Sampling
6 Analysis and Inferences
6.1 Hypothesis: 1
6.2 Hypothesis: 2
6.3 Hypothesis: 3
7 Findings and Suggestions
7.1 Tourism as a Major Income Generator
7.2 Education is not a Barrier
7.3 Absence of Responsible Tourism Initiatives
7.4 Creeping up of Environmental Costs
8 Implications of the Study
9 Conclusion
References
A Meta-analysis Review on the Effect of Corporate Environmental Responsibility with the Financial Performance of the Companies
1 Introduction
2 Methodology
2.1 Research Approach
2.2 Selection of Relevant Journals and Articles
2.3 Categorizing and Coding the Journal Articles
2.4 Meta Analysis Framework
3 Discussion
4 Findings
5 Conclusion
References
Medical Waste Management in the Gaza Strip
1 Introduction
2 Stakeholders and Medical Waste Management
3 Goal and Objectives
3.1 Main Goal
3.2 Objectives
4 Literature Review
4.1 Overview of Medical Waste
5 Interviewing, Observation and Results
6 Conclusions
7 Recommendations
References
A Systematic Literature Review of Intellectual Capital and Sustainable Development of Health Care
1 Introduction
2 Methodology
2.1 Identification
2.2 Screening
2.3 Eligibility
2.4 Inclusion
3 Results
3.1 Descriptive Analysis
3.2 Thematic Analysis
4 Conclusion
References
Public Service Advertisements and Healthcare Attitudinal Changes in Developing Countries: Pakistanis’ Perspectives
1 Introduction
2 Literature Review
2.1 Media Ads and Healthcare Awareness and Issues
2.2 Public Service Advertisements and Their Impacts on Healthcare Awareness
3 Methodology
3.1 Study Design and Sampling
3.2 Demographical Features
3.3 Research Instrument
3.4 Coefficient of Determination R2
3.5 Hypotheses Testing
4 Discussions
5 Conclusion
References
The Job of Traveller Trust, Travel Imperatives, and Attitudinal Elements Towards Travel Choice Determinants Bangalore’s During and After COVID-19
1 Introduction
2 Literature Review
2.1 Trust
2.2 Travel Bans
3 Collecting Data and Samples
3.1 Metrics
3.2 Analysis of the Study
4 Results
4.1 Travel Choices and Frequency
4.2 Post-epidemic Travel Plans
5 Impact Statement
6 Conclusions
6.1 Research Limitations and Future Scope
References
ESG and Implementation of Technology
The Determinants of Environmental Accounting Disclosure: A Review of the Literature
1 Introduction
2 Literature Review and Research Theory
2.1 Literature Review
2.2 Research Theory
3 Research Design
4 Environmental Disclosure Determinants
5 Conclusion
References
Effect of Using Management Accounting Strategies on Financial Performance in Palestinian Industrial Companies
1 Introduction
2 Theoretical Background
2.1 Financial Performance
2.2 Value Chain
2.3 Target Costing
2.4 Just-in-Time Manufacturing
2.5 Quality Cost
3 Methodology
3.1 Participants
3.2 Procedures
3.3 Measures
4 Results
4.1 Factor Analysis
4.2 Hypotheses Testing
5 Discussion
5.1 Discussion of Findings
5.2 Limitations and Further Research
References
Determinants of Corporate Social Responsibility Disclosures: Evidence from Insurance Companies of GCC Countries
1 Introduction
2 Research Questions
3 Research Objectives
4 Scope of Study
5 Literature Review
6 Research Hypotheses
7 Research Methodology
7.1 Research Design
7.2 Sample Construction and Data Collection
7.3 Analytical Tools and Techniques
8 Data Analysis and Interpretation
9 Findings and Discussion
References
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
1 Introduction
2 Literature Review
3 Research Framework and Development Hypotheses
4 Methodology
4.1 Study Methodology
4.2 The Study Population
4.3 The Study Sample and the Demographic Characteristics of the Study Sample Members
4.4 The Study Tool and Sources for Obtaining Data and Information
4.5 Data Analysis
4.6 The Reliability of the Study Tool
5 Descriptive Analyses
6 Hypothesis Testing
7 Conclusion and Recommendations
References
The Expected Impact of Applying IFRS17 on the Quality of Financial Reports for Insurance Companies Listed on the Amman Stock Exchange. (An Analytical Study)
1 Introduction
2 Literature Review
3 The Research Methodology
3.1 Data Collection Method
3.2 Sample of the Study
3.3 Instrument of Study
3.4 Hypothesis Test
4 Conclusions
5 Recommendations
References
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
1 Introduction
2 Sustainability and Its Link with Shariah
3 Islamic Finance as a Tool for Attaining Sustainability
4 Conclusion
References
The Impact of the IFRS 16 Adjustments “Coronavirus-Related Lease Contracts” on the Financial Performance (Royal Jordanian Case Study)
1 Introduction
1.1 Problem and Question of Study
1.2 Aims of Study
1.3 Significance of Study
2 Literature, Theoretical Framework and Developing Hypotheses
2.1 Theoretical Framework
3 Methodology of Study
3.1 Statistical Methods Used
4 Data Analysis and Results
4.1 Results of Descriptive Analysis
4.2 Results of Levene’s Test
4.3 Results of Testing Study’s Hypothesis
4.4 Discussion of Results
5 Recommendations of Study
References
Impact of Board Characteristics on the Corporate Dividends Payout: Evidence from Palestinian Stock Market
1 Introduction
2 Literature, Theoretical Framework and Developing Hypotheses
3 Control Variables
4 Methodology
4.1 Sample
4.2 Measurements
5 Result and Discussion
5.1 Descriptive Statistics
6 Correlation Matrix
7 Regression Analysis
8 Conclusion
References
The Impact of AC Characteristics on CSR Disclosure During COVID-19: Empirical Evidence from Kuwait Listed Firms
1 Introduction
2 Literature Review and Development of Hypothesis
2.1 The Size of the Members of the AC and the Disclosure of CSR
2.2 Frequency of Meetings and Disclosure of CSR
2.3 Independence and Disclosure of CSR
2.4 Financial and Accounting Expertise and Disclosure of CSR
3 Study Methodology
3.1 Study Sample and Data Collection
3.2 Study Model and Methods of Measuring Variables
3.3 Model Specification
4 Analytical Study Results
4.1 Descriptive Statistics
4.2 Correlation of Variables
4.3 Regression Analysis Results
5 Discussion and Conclusion
References
A Proposed Accounting Framework for Controlling Highly Complex and Thoroughness Risks Through Using of Financial Derivatives (Covid - 19) as a Model
References
Discuss ASE Index Fairly in Corona Pandemic and Suggest Standardized Behaviors Model
1 Introduction
1.1 The Problem
1.2 The Importance
1.3 The Objectives
1.4 The Methodology
1.5 Literature Review
2 Discuss Ignorance and Law Impact ASE Index
2.1 Discuss Impact of Betting by Speculators on Shares Price Decreasing
2.2 Discuss Misunderstand Supporting ASE by Finance Experts
3 Discuss Factors to Manage ASE Index Positively Based to ASE Dealers’ Types
4 Suggest Model Based to Dealers Standardize Behaviors to Impact ASE Index Positively
5 Conclusions
6 Recommendations
References
“Public Relations’ Ability in Raising the Level of Community Awareness About the Importance of Volunteering” Sawaed19 as a Case Study
1 Introduction
2 Theoretical Framework
3 Literature Review
4 Methodology and Procedures
5 Authenticity of the Tool: Face Validity
6 Scale Stability: Item-Inter Consistency
7 Study Results
8 Summary of the Study Results and Conclusions
9 Study Recommendations
References
The Ability of Public Relations in Government Institutions to Enhance Transparency Anti-corruption Commission - A Model
1 Introduction and Theoretical Background of the Study
2 Discuss the Results and the Most Important Recommendations
2.1 Discuss the Results Related to the Study Questions and Hypotheses
References
The Impact of Earnings Management on Unexpected Stock Returns: Palestinian Evidence
1 Introduction
2 Background and Literature Review
3 Research Methodology
3.1 Data
3.2 Variables
4 Findings
4.1 Descriptive Results
4.2 Correlation Analysis
4.3 Estimation Results
5 Conclusions
References
The Relationship Between Disclosure Quality and Firm Performance: Evidence from Companies Listed in Palestine Exchange
1 Introduction
2 Literature Review
3 Research Methodology
4 Results and Discussion
5 Conclusion
References
Executive Rewards and Firm Performance: A Study from Palestine
1 Introduction
2 Theoretical Framework
3 Methodology
3.1 Sample of Study and Data Collection
3.2 Variables and Model
4 Results and Discussions
5 Conclusion
References
Forensic Accounting Education Within the Australian Universities
1 Introduction
2 Literature Review
2.1 The Importance to Meet Workplace Needs
2.2 Implementation of Forensic Accounting Education
2.3 Delivery Level of Forensic Accounting Education Worldwide
3 Methodology
3.1 Data Analysis
4 Results and Discussion
4.1 Results of Descriptive Analysis
5 Conclusion
References
The Impact of Accounting Ethics on the Professional Performance of Palestinian External Auditors
1 Introduction
2 Theoretical Background
2.1 Professional Performance of the Auditor
2.2 Accounting Ethics
3 Methodology
3.1 Participants
3.2 Procedures
3.3 Measures
4 Results
4.1 Factor Analysis
4.2 Hypotheses Testing
5 Discussion
5.1 Discussion of Findings
5.2 Limitations and Further Research
References
Wasta and Favoritism: The Case of Kuwait
1 Introduction
2 Reviewing Literature and Developing Hypotheses
2.1 Corruption
2.2 Favoritism
2.3 Wasta
2.4 Mojamala and Favoritism
2.5 Hamola and Favoritism
2.6 Somah and Favoritism
3 Methods
3.1 The Sampling Population and Data Collection
3.2 The Dependent Variable
3.3 The Independent Variable
3.4 Data Analysis and Test Results
4 Conclusions
References
Factors Affecting Audit Quality in Palestinian Audit Firms in the Gaza Strip During COVID-19 Pandemic
1 Introduction
2 Theoretical Background
2.1 Audit Quality
2.2 Auditor Experience
2.3 Objectivity and Independence of the Auditor
2.4 The Auditor’s Awareness of the Importance of Audit Quality
3 Methodology
3.1 Participants
3.2 Procedures
3.3 Measures
4 Results
4.1 Factor Analysis
4.2 Hypotheses Testing
5 Discussion
5.1 Discussion of Findings
5.2 Limitations and Further Research
References
Social Characteristics and Its Relationship with Intent to Stay-with Reference to Financial Sectors
1 Introduction
2 Review of Literature
2.1 Social Characteristics
2.2 Intent to Stay
2.3 Social Characteristics, Demographic Factors (Age and Gender), and Intent to Stay
3 Research Gap
4 Hypotheses
5 Methodology
6 Results and Discussion
6.1 Hypothesis Testing
7 Limitation and Future Research
8 Conclusion
References
The Impact of IFRS 16 “Leases” on the Financial Performance on Jordanian Industrial Companies
1 Introduction
2 Literature Review
3 Methodology
4 Results
5 Testing Hypothesis
5.1 Question One: Do Companies with Leases Have Higher ROA Compared to Companies Without a Lease?
5.2 Question Two: Do Companies with Leases Have Higher ROE Compared to Companies Without a Lease?
6 Conclusion
References
The Role of Debt and Dividends in Moderating the Relationship Between Overinvestment and Financial Performance: Evidence from Palestine
1 Introduction
2 Literature Review
3 Methodology
3.1 Data
3.2 Variables
3.3 Estimation Model
4 Empirical Results
5 Conclusion
References
Impact of Audit Committee Effectiveness on Malaysian Takaful Performance, and Moderating Role of Shariah Committee Quality
1 Introduction
2 Literature Review
2.1 Theoretical Framework
2.2 Hypotheses Development
3 Data and Methodology
3.1 Data and Sample
3.2 Variables
4 Analysis of Results
4.1 Descriptive Statistics
4.2 Audit Committee Characteristics and Financial Performance
5 Conclusion
References
The Impact of Job Stressors and Burnout on Internal Auditors’ Satisfaction
1 Introduction
2 Conceptual Model and Hypothesis Development
2.1 Role Overload, Job Burnout and Job Satisfaction
2.2 Neuroticism, Job Burnout and Job Satisfaction
2.3 Job Burnout and Job Satisfaction
2.4 Mediating Role of Burnout
3 Method
3.1 Sample and Procedure
3.2 Measurements
4 Results
4.1 Measurement Model
4.2 Structural Model
5 Discussion and Conclusion
References
Approaches to Land Zoning on the Basis of Sustainable Territory Development
1 Introduction
2 Methodology
3 Results and Discussion
4 Conclusion
References
Conceptualizing the Effects of Board of Directors’ Characteristics on Earnings Management
1 Introduction
2 Literature Review
3 Conceptual Framework
3.1 BOD Size and EM
3.2 Frequency of Board Meetings and EM
3.3 BOD Independence and EM
3.4 BOD Financial Expertise and EM
3.5 Remuneration and Governance Committee and EM
3.6 BOD Effectiveness and EM
3.7 Moderation of Political Instability Between BOD Effectiveness and EM
4 Conclusion and Expected Findings
References
An Instructional Project: Compliance with IASB Conceptual Framework by the Listed Companies
1 Introduction
2 Overview of the Course (Intermediate Accounting 1) and Its Materials
3 Project Requirements
4 Project Learning Objectives and Implementation Guidance
5 Project Adaptability and Classroom Implementation
6 Evidence of Efficacy
6.1 Normality Test
6.2 Descriptive Analysis and Qualitative Responses
7 Concluding Comments
Appendix 1: Project for Intermediate Accounting 1 – Compliance with IASB Conceptual Framework by the Listed Companies
Required Tasks
Instructions to Download Annual Reports
References
The Moderating Role of Supreme Audit Institutions on the Relationships Between the Municipal Audit Quality and the Audit Quality Attributes: Palestine Case
1 Introduction
2 Literature Review
2.1 PSOs Characteristics
2.2 Audit Quality
2.3 Auditors Characteristics
2.4 Audit Firms Attributes
2.5 The Internal Control
2.6 The Supreme Audit Institutions
3 Developing the Hypotheses of the Study
4 Conceptual Framework
5 Data Collection and Sample Selection
5.1 Reports of SAIs
5.2 The Questionnaire
6 Demographic Characteristics
7 The Result
8 Conclusion and the Study Implementations
References
Governance, Technology and Optimal use of Resources
Regression Models of Agricultural Production: Evaluation of Data on Russian Regions
1 Introduction
2 Literature Review
3 Methodology and Design
4 Results
5 Discussion
6 Conclusion
References
A Mediation Model of Safety Performance in Small and Medium Enterprises: A Structural Equation Modelling
1 Introduction
2 Literature Review
2.1 Safety Performance
2.2 Relationship Between Management Commitment and Safety Performance
2.3 Relationship Between Management Commitment and Safety Motivation
2.4 Relationship Between Safety Motivation and Safety Performance
3 Methodology
3.1 Population and Sampling
3.2 Instrument and Questionnaires
3.3 Data Analysis
4 Result and Discussion
4.1 Descriptive Statistics of Respondents
4.2 Model Testing
4.3 Mediation Model
5 Implications of the Study
6 Conclusion
References
The Role of Global Reporting Initiative (GRI) for Achieving Sustainability Reporting
1 Introduction
2 Previous Research
3 Practical Framework
4 Conclusions
First: Reports and Official Documents
Second: Books
Third: Research and Periodicals
Fourth: Thesis's and Dissertations
References
Influence of the Digitalization on Human Development in the Process of Constructing a Welfare Economy
1 Introduction
1.1 The Relevance of the Research
1.2 Methodology
1.3 Literature Review and the Purpose Statement
1.4 The Paper Structure
2 Results
2.1 Human Dimensions of the Digital Society
2.2 The Spread of Coronavirus as a Factor of Activation of Digitalization Process
2.3 The Basic Tenets for the Welfare Economy Constructing
3 Conclusion
References
Digitalization and Success of Peruvian Micro-enterprises in the Retail 4.0 Sector
1 Introduction
1.1 Organizational and Operational Agility
1.2 Customer Experience
1.3 The Potential of Retail 4.0
1.4 Technologies Supporting Retail 4.0
2 Methodology
3 Results
3.1 Regression Analysis
3.2 Factor Analysis
3.3 Interview Findings
4 Conclusion
References
Improving Gen Z Contextual Work Performance Through Langford’s Leadership Big 5 and Structural Empowerment
1 Introduction
1.1 Background of the Study
1.2 Problem Statement
1.3 Research Gap
1.4 Purpose of Research
1.5 Significance of Study
1.6 Research Question
1.7 Research Objective
2 Theoretical Background
2.1 Linking Underpinning Theories with the Research Framework
2.2 Langford’s Big 5 Leadership Characteristics
2.3 Employees Contextual Job Performance
2.4 Employee Empowerment
3 Conclusion
References
Analyzing Sharia Supervision Effects on the Performance of Islamic Banks: Evidence from the GCC Countries
1 Introduction
2 Literature Review and Formulation of Hypotheses
2.1 Sharia Board Size
2.2 Board Director Size
2.3 Independent Board Director
2.4 Control Determinants
3 Overview of the Governance in the Banking Sector
3.1 The Concept of Governance
3.2 Governance in the Banking Sector
3.3 Sharia Governance Concept in Islamic Banks
3.4 The Principles of Islamic Banks
References
The Impact of Blockchain Technology on Internal Auditing in the Financial Sector
1 Introduction
2 Review of Related Literature
3 Basics of Blockchain Technology and Internal Audit
3.1 Definition of Blockchain Technology
3.2 Characteristics of Blockchain Technology
3.3 The Relationship Between Blockchain Technology and Internal Audit
4 Blockchain Technology Drove the Role of IAF Changed
5 Continuous Auditing with Blockchain Smart Contract
6 Conclusion
References
The Impact of Different Intellectual Capital Dimensions on Banks Operational and Financial Performance
1 Introduction
2 Literature Review and Hypotheses Development
3 Methodology
3.1 Sampling and Data Collection
3.2 Measurement Development
3.3 Common Method Bias
4 Analysis and Findings
4.1 Measurement Model Result
4.2 Structural Model Results
5 Discussion and Conclusion
References
Corporate Social Responsibility and Firm’s Performance: Evidence from Bahrain
1 Introduction
2 Literature Review
3 Research Framework and Hypothesis
4 Research Methodology
5 Findings and Discussion
6 Conclusion of the Study
References
A Study on the Effect of Product Packaging Elements on Consumer Purchasing Decision for Frozen Foodstuff Products During Corona Pandemic: A Case of Jordan
1 Introduction
2 Research Problem and Questions
3 Research Model
4 Research Hypothesis
5 Literature Review
5.1 Importance of Packaging
5.2 Elements of Packaging
5.3 Consumer Behavior Towards Frozen Food
6 Methodology
7 Population and Sample Size
8 Research Instrument Reliability
9 Results and Discussion
10 Recommendations
References
The Moderating Effect of the Covid 19 on Credit Risk of Islamic and Conventional Bank in Emerging Markets: Evidence from Palestine
1 Introduction
2 Literature Review
2.1 Credit Risk
2.2 Previous Studies
2.3 Hypothesis Development
3 Methodology
3.1 Population and Sample
3.2 Variables of the Study
3.3 Econometrics Model
4 Analysis and Results
4.1 Summary Statistics
4.2 Correlation Matrix
4.3 Model Estimation Results
5 Conclusions and Recommendations
References
Resource Dependency and Capital Structure: A Study of Manufacturing Firms in India
1 Introduction
2 Review of Literature
3 Data and Methods
3.1 The Data
3.2 Construction of Variables
3.3 Methods
4 Empirical Results
4.1 Determinants of Book Leverage
5 Conclusion
References
The Impact of Applied of IFRS (9) Standard on the Financial Performance of Jordanian Commercial Banks in Light of the Corona Pandemic
1 Introduction
2 The Research Problem
3 The Importance of Research
4 Objectives of Research
5 Research Hypotheses
6 Limitations Research
7 Theoretical Framework
7.1 Current Accounts
7.2 Allowance for Declining Credit Facilities
7.3 Financial Performance
7.4 The Most Important Measures of Financial Performance
8 Method and Procedures
8.1 Population and Sample of the Research
8.2 Research Variables
8.3 The Statistical Methods Used
8.4 Descriptive Analysis
8.5 Financial Ratio Analysis
9 Testing Hypotheses
10 Results of Research
11 Recommendations of Research
References
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
1 Introduction
1.1 Study Problem
2 Literature Review
3 Research Methodology
3.1 Hypotheses Formulation
3.2 Sources of Information Collection
3.3 Study Sample and Population
3.4 Study Variables
3.5 Adopted Statistical Methods
3.6 Empirical Estimation Method
4 Results
5 Conclusions
6 Recommendations
References
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
1 Introduction
1.1 Study Problem
1.2 Terminology of the Study
2 Methods
2.1 Participants
2.2 Measures
2.3 Procedure
2.4 Data Analysis
3 Results and Discussion
References
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
1 Introduction
2 Theoretical Background
2.1 Citizens’ Choice of Architecture and Interior Design Service Providers
2.2 Content Quality
2.3 Watching Designer Decoration for Similar Projects
2.4 Clients’ Empowerment
2.5 Social Media Influencers
3 Methodology
3.1 Participants
3.2 Procedures
3.3 Measures
4 Results
4.1 Factor Analysis
4.2 Hypotheses Testing
5 Discussion
5.1 Discussion of Findings
5.2 Limitations and Further Research
References
International Media Role in Israel-Palestine Conflict Management: Analysis of Media Practitioner Viewpoints
1 Introduction
2 Previous Research
3 Methodology and Materials
3.1 The Israeli-Palestinian Conflict as the Object of Study
3.2 Research Variables
3.3 Sample Size and Instruments for Data Collection
3.4 Findings
3.5 Construct Reliability and Validity
3.6 Hypothesis Testing
4 Discussion and Conclusion
References
Predicted Role of Integrated Marketing Communication on Malaysian SME’S Business Performance
1 Introduction
2 Literature Review
2.1 IMC- Conceptual Definitions
3 Literature Review and Hypothesis Development
3.1 IMC Business Performance
3.2 Organisational Structure (OI) and Business Performance
3.3 Interactivity (I) and Business Performance
3.4 Mission Marketing (MM) and Business Performance
3.5 Strategic Consistency (SC) and Business Performance
3.6 Planning and Evaluation (PE) and Business Performance
3.7 Market Orientation and Business Performance
3.8 Moderation Effect of Market Orientation on Overall IMC Business Performance
4 Research Methodology
4.1 Research Designs and Sampling
4.2 Instruments and Validity and Reliability Analysis
4.3 Factor Analysis Based on Pilot Study
5 Findings
5.1 Direct Effect
5.2 Indirect Effect
6 Discussion and Implications
6.1 Practical Implications and Theoretical Implications
7 Conclusion, Limitations, and Future Scope of Study
References
The Impact of Consumer Sensory Processing on Consumer Buying Behaviour: The Role of Sensory Congruence and Sensory Dominance
1 Introduction
2 Sensory Congruence
3 Sensory Dominance
3.1 Future Research in Sensory Dominance and Sensory Congruence
4 Conclusion
References
Risk-Oriented Approach to Financial Security of Motor Transport Enterprises
1 Introduction
2 Literature Review
3 Research Methodology
4 Results
5 Conclusion
References
Demarketing of Cigarette Smoking in the West Bank, Palestine
1 Introduction
2 Relationship Between the Demarketing Mix and Consumer Reaction
3 Methodology
3.1 Participants
3.2 Procedures
3.3 Measures
4 Results
4.1 Factor Analysis
4.2 Hypotheses Testing
5 Discussion
5.1 Discussion of Findings
5.2 Limitations and Further Research
References
Smart Technology and Waste Management, a Review on Current and Potential Applications in Malaysia
1 Introduction
2 Background of Waste Management in Malaysia
3 Background on IoT-Based Smart Waste Management
3.1 Current Smart Waste Practice in Malaysia
3.2 Smart Selangor
4 Implementation Challenges in Malaysia
4.1 Incomplete System Design
4.2 Limited Data Availability
4.3 Cost-Related Challenges
4.4 Absence of Waste Segregation
4.5 Dynamic Routing and Scheduling
5 Conclusion and Future Directions
References
Securing a Question-Based Multi-factor Authentication System Using LSB Steganography Technique
1 Introduction
2 Literature Review
3 Proposed Method
4 Security Analysis
4.1 Entropy Calculation
4.2 Password Space
5 Results and Discussion
6 Conclusion and Future Work
References
Fear and Panic Buying Behavior Associated with the Outbreak of COVID-19 Pandemic in Palestine
1 Introduction
2 Literature Review and Theoretical Framework
2.1 Fear of Food Scarcity
2.2 Fear of Infection
2.3 Fear of Job Loss
2.4 Fear of Crime
3 Methods
3.1 Sample and Sample Size Determination
3.2 Measures
4 Results
4.1 Scale Reliability and Factor Analysis
4.2 Univariate Analyses
4.3 Regression Analysis Results
5 Discussion
5.1 Conclusion and Implications
5.2 Contribution to Knowledge
5.3 Limitations and Future Research Directions
References
The Impact of National Defense Law Related to (COVID-19)’s Lockdown on Businesses’ Cash Flows & Liquidity (Jordan Case)
1 Introduction and Theoretical Base
1.1 Corona Virus (COVID-19)
1.2 Cash Flow and Liquidity within Quarantine Period
2 Methodology
3 Results
3.1 Impact of Jordan’s National Defense Law on Cash Flow
3.2 Suggested Equation for Cash Flow Calculation
3.3 Depreciation Expense and Corona Virus (COVID-19) Quarantine Period
4 Conclusions Summary and Recommendations
References
Artificial Intelligence AI, TechManagement, Entrepreneurship and Economics Development
Adoption of Cryptocurrency Investment: Malaysian Context
1 Introduction
2 Literature Review
3 Methodology
4 Data Analysis
4.1 Measurement Model
5 Conclusion
References
A Study on the Potential for Medical Tourism with Reference to the Select Private Hospitals in Coimbatore City, India
1 Introduction
2 Statement of the problem
3 Objectives of the study
4 Research Methodology
4.1 Area of Study
4.2 Sources of data
4.3 Sampling Design
5 Review of Literature
6 Analysis and Interpretation
6.1 Reason for selecting the hospital in Coimbatore city
7 Findings of the study
8 Suggestions
9 Conclusion
References
Supply Chain Resilience: Exploring the Research Trends Through a Bibliometric Approach
1 Introduction
1.1 Background to the Study
1.2 Literature Reviews
2 Research Methodology
3 Results
4 Conclusion and Future Direction
References
Factors Affecting the Quality of Construction Projects in Saudi Arabia During the Covid-19 Period
1 Introduction
2 Methodology
3 Results and Discussion
3.1 Survey Design
3.2 First, Owners’ Responses and Comments
3.3 Second, Supervisor’s Responses and Comments
3.4 Third, Contractors’ Responses and Comments
4 Conclusion
References
How to Deal with the Results of PLS-SEM?
1 Introduction
2 Initial Description of the Data
3 Measurement Model Assessment (Outer Model)
4 Structural Model Assessment (Inner Model)
5 Conclusion and Future Directions
References
Assessing the Factors that Determine Renewable Electricity Consumption in the United States: An Economic Overview
1 Introduction
2 Data and Methodology
3 Conclusion and Implications
References
Relationship Between Online Networking Behavior and Online Social Capital in Two Different Social Networking Sites
1 Introduction
2 Theoretical Background
2.1 Online Networking and Social Capital
2.2 SNS Usage
2.3 Intensity of SNS Use
2.4 Online Social Capital
3 Research Methodology
3.1 Sampling and Data Collection
3.2 Measures
4 Results
4.1 Demographic Profile of SNS Users
4.2 SNS Membership
4.3 Comparison of SNS Usage
4.4 Relationship Between SNS Type and SNS Intensity and Online Social Capital
5 Conclusion and Discussions
References
Enhancing Graduates’ Opportunities to Access the Digital Labor Market by Improving the Quality of e-learning
1 Introduction
2 Theoretical Framework
2.1 Education and Labor Market
2.2 Unemployment and Digital Labor Market
2.3 COVID 19 and Educational Systems
3 Methodology
4 Results and Discussion
4.1 Results Related to Graduate’s Skill
4.2 Results Related to Teachers’ Competence
4.3 Results Related to Curriculum Component
4.4 Results Related to Educational Environment
5 Conclusion
6 Recommendations
References
Influence of Covid-19 Pandemic on Grocery Shopper Behavior in Relation to 4Ps of Marketing: An Empirical Study
1 Introduction
1.1 Research Gap
1.2 Research Questions
1.3 Objectives of the Study
1.4 Hypotheses
1.5 Study Organization
2 Literature Review
2.1 Consumer Behavior
2.2 Marketing Mix (4Ps of Marketing)
2.3 Product
2.4 Price
2.5 Place
2.6 Promotion
3 Research Methodology
4 Results and Discussion
4.1 Demographic Information
4.2 Product
4.3 Price
4.4 Place
4.5 Promotion
5 Conclusion
References
Artificial Intelligence in Logistics and Supply Chain Management: A Perspective on Research Trends and Challenges
1 Introduction
2 Supply Chain Management
3 Artificial Intelligence
4 Future Research Directions and Limitations
4.1 Decision-Making and Applicability
4.2 Forecasting and Learning
4.3 Big Data
4.4 Hybridization
5 Conclusion
References
Gender Prediction Based on Arabic Names with Machine Learning Techniques
1 Introduction
2 Related Work
3 Methodology
3.1 Dataset
3.2 Data Processing
4 Proposed Approach
5 Results and Analysis
6 Conclusion and Future Work
References
Use of Social Media During Covid-19 Pandemic and Its Impact on Brand Image: A Conceptual Model for Airlines Industry
1 Introduction
2 Literature Review
3 The Conceptual Model, Hypothesis, and Research Methodology
References
Digital Economy, Business Innovation, Technology and Covid-19
Decentralising the Digital Economy: The Blockchain and Competition Remedy
1 Introduction
1.1 Research Gap
1.2 Research Objective
1.3 Research Methodology
2 Competition and Blockchain-Same Target but Different Arrows
2.1 Competition for Survival
2.2 Blockchain for Competition
3 The Need for Decentralisation
4 The Blockchain Remedy for Digital Platforms
5 Conclusion
References
Paradigm Shift in Marketing Strategies of Hotel Industry in Bengaluru, Post Covid-Customer Perspective
1 Introduction
1.1 Literature Review
1.2 Objectives
1.3 Statement of the Problem
1.4 Research Methodology
1.5 Marketing Strategies of Hotel Industry
1.6 Data Analysis and Interpretations
1.7 Conclusion
1.8 Future Research
References
Technology Innovations for Business Growth – Impact of AI and Blockchain on Financial Services
1 Introduction
2 Technologies Applied to Financial Services
2.1 Artificial Intelligence
2.2 Blockchain
3 Application of AI & Blockchain Technologies to Financial Services
3.1 Artificial Intelligence
3.2 Blockchain
4 Findings & Conclusions
References
Unleashing Transformation in Travel Intentions During Post Covid: The New Normal
1 Introduction
1.1 A Subsection Sample
2 Literature Review
3 Research Methodology
3.1 Data Collection Tool
3.2 Factors Affecting Travel Behavior of Tourist During Next Normal
3.3 Objective of the Study
3.4 Hypothesis
4 Data Analysis and Discussion
4.1 Section I – Demographic Analysis
4.2 Section II – Trip During Next Normal
4.3 Section III – Travel Intention
5 Conclusion
References
Gender Dimension of the European Union’s Communication Ecology Problems in High-Technology Sectors
1 Introduction
2 Literature Review
3 Methodology
4 The Results of the Study
5 Conclusions
References
Digital Administration of the Project Based on the Concept of Smart Construction
1 Introduction
2 Main Research
3 Integration Bim and IOT
4 Results
5 Conclusion
References
Factors Affecting the Growth of Investment in Achieving Economic Development in Jordan - an Empirical Study
1 Introduction
2 The Investment Climate in Jordan
3 Objectives of the Study
4 Driving Factors for Investment in Jordan and the Study Hypotheses
4.1 Security and Political Stability
4.2 Modern Infrastructure
4.3 Incentives and Facilities
4.4 Labor and Workforce Efficiency
4.5 The Legal Environment and the Stability of Legislation
4.6 The Stability of the Financial and Banking System
4.7 Openness of the Country and Easy Access to Global Markets
4.8 Guarantees
4.9 Quality of Life
5 Investment and Economic Development
6 Benefits and Obstacles to Investment in Jordan
7 Study Results and Hypothesis Testing
8 Benefits of Investing in Jordan
9 Investment Obstacles in Jordan
10 Results
References
Does Ownership Structure Moderate the Relationship Between Corporate Governance and Corporate Social Responsibility Disclosures? Evidence from Emerging Countries
1 Introduction
2 Literature Review
2.1 Corporate Governance and Social Responsibility Disclosure
2.2 Independence of the Board of Directors
2.3 The Board of Directors’ Demographic Characteristics
2.4 Diversity by the Board Members’ Gender
2.5 Diversity the Board Members’ Nationality
2.6 The Audit Committee’s Independence
2.7 CEO Duality
2.8 Scientific Qualifications for Board Members
2.9 The Size of the Board of Directors
2.10 Ownership Structure as a Moderating Variable
3 Methodology
3.1 Study Sample and Study Population
3.2 Variables Measurement
4 Statistical Analysis and Results
4.1 Descriptive Analysis
4.2 Diagnostic Tests
5 Regression Analysis
6 Conclusion
References
Intention Towards Using Loan in Income Generating Activities: A Conceptual Study Among Poor and Low-Income Households
1 Introduction
2 Literature Review
2.1 Attitude
2.2 Subjective Norms
2.3 Perceived Behavioural Control
2.4 Entrepreneurial Competencies
2.5 Entrepreneurial Education
3 Conceptual Framework
4 Conclusion
References
The Impact of the Corona Pandemic on Bank Credit: Case of Jordan
1 Introduction
2 Previous Studies
3 Methodology
3.1 Data
3.2 Model
3.3 The Unit Root Test and the Co-integration Test
3.4 Long-Term Relationship
3.5 Error Correction Model
4 Conclusion
References
Prevalence and Associated Factors of Obsessive-Compulsive Disorder During COVID-19 Pandemic: A Cross-Sectional Study
1 Introduction
2 Methods
2.1 Study Design
2.2 Setting
2.3 Data Collection
2.4 Measures
2.5 Statistical Analysis
3 Results
3.1 Prevalence of Obsessive Compulsive Disorder
3.2 Association Between Obsessive-Compulsive Disorder Categories and Socio-Demographic Parameters
4 Discussion
5 Conclusions
References
The Impact of the Coronavirus (COVID-19) Pandemic on the Profitability of Islamic and Conventional Banks (Comparative Study)
1 Introduction
2 The Study Problem
3 Study Objectives
4 Study Methodology
5 Study Hypotheses
6 Study Model
7 Study Population and Sample
8 Study Theoretical Framework
8.1 The Concept of Profitability
8.2 Factors Affecting the Profitability of Banks
8.3 Profitability Indicators
9 The Practical Aspect of the Study
9.1 Profitability Indicators of Islamic and Conventional Banks, Namely, the Study Sample
9.2 Maiden of Profitability Indicators for Islamic Banks, Namely, the Study Sample
9.3 Maiden of Profitability Indicators Regarding Conventional Banks, Namely, the Study Sample
9.4 Comparing the Decline in Each of the Profitability Indicators Between Islamic and Conventional Banks
10 Study Results
11 Recommendations
References
Exploring the Expected Moderating Effect of COVID-19 on the Effectiveness of ISA 520 - Analytical Procedures - on the Quality of Auditors’ Reports in Jordan
1 Introduction
1.1 Problem and Questions of Study
1.2 Aims of Study
1.3 Significance of Study
2 Literature, Theoretical Framework and Developing Hypotheses
2.1 Theoretical Framework
2.2 Hypotheses of Study
2.3 Model of Study
3 Methodology of Study
4 Data Analysis
4.1 Descriptive Analysis Test
4.2 Multiple Regression Tests
5 Results
5.1 Discussion and Conclusion
5.2 Recommendations of Study
References
Financial Statements Auditing Process Within COVID-19 Pandemic (Case Study)
1 Introduction and Theoretical Background
2 Methodology
3 Results
4 Conclusions
5 Recommendations
References
The Impact of COVID-19 Pandemic on Tariffs: Case of Jordan
1 Introduction
2 Previous Studies
3 Methodology
3.1 Data
3.2 Model
3.3 The Unit Root Test and the Co-integration Test
3.4 Long-Term Relationship
3.5 Error Correction Model (ECM)
3.6 Conclusion
References
Covid-19 and the Resurgence of the Hypodermic Needle Theory Applicability in Times of Crises
1 Introduction
2 Media Effects Through the Lens of Hypodermic Needle Theory
3 Research Problem
4 Study Hypotheses
5 Method and Sampling
6 Results and Discussion
7 Conclusion
References
Multiple Challenges Facing Auditing and Assurance During the Covid-19 in Jordan
1 Introduction and Problem of Study
1.1 Hypotheses of Study
1.2 Literature Review
2 Materials and Method
2.1 Methodology of Study
2.2 Population and Sample of Study
2.3 Reliability of Study Tool
2.4 Result Analysis and Hypotheses Testing
3 Results and Recommendations
3.1 The Results
3.2 The Recommendations
References.
The Extent of the Impact of Bank Deposits on Credit Facilities in Jordan in View of the COVID-19 Pandemic
Abstract
1 Introduction
2 Central Banks
2.1 Monetary Policies of the Central Bank
3 Previous Studies
3.1 Last Decade Analysis Over the Impact of Loans & Deposits on the Romanian Economy
3.2 Operational Efficiency of Bank Loans and Deposits
3.3 Effect of Bank Deposits on the Lending Performance of Commercial Banks
3.4 Factors Affecting the Bank Credit an Empirical Study on the Jordanian Commercial Banks
3.5 Does Banking Sector Performance Promote Economic Growth? Case Study of Jordanian Commercial Banks
3.6 Relationship Between Bank Credit and Economic Growth: Evidence from Jordan
4 Methodology
4.1 Jordanian and Non-jordanian Banks Operating in Jordan for the Period Between 2010–2020
4.2 Volume of Deposits and Credit Facilities
4.3 Decisions of the Central Bank in the Representation of Monetary Policies in View of the COVID-19 Pandemic
5 Conclusion
5.1 The Study Showed a Direct Positive Relationship Between the Volume of Deposits with Banks and the Volume of Credit Facilities Granted
5.2 The Rate of Change Maintains Positivity During the COVID-19 Pandemic for Bank Deposits and Credit Facilities
5.3 The Monetary Policy Decisions of the Central Bank in the Event of the Spread of the COVID-19 Pandemic Significantly Affect the Volume of Deposits in Banks and, Consequently, the Volume of Credit Facilities
6 Recommendations
References
Impact of Covid19 on the Government Budget Deficit
1 Introduction
2 Literature Review
3 Methodology and Data
3.1 Methodology
3.2 Data
4 Empirical Results
4.1 Correlated Random Effects - Hausman Test
4.2 The Redundant Fixed Effects Likelihood Ratio and the F-Test
4.3 Estimation Results
4.4 Diagnostic Tests
5 Conclusion
References:
The Response of Islamic Banks Face the Covid-19 Pandemic and the Role of Financial Technology
1 Introduction
2 Literature Review
3 Islamic Finance COVID-19 Crisis
3.1 Islamic Finance Tools Used in Covid19 Crisis Period
3.2 The Role of Islamic FinTech During the Covid19 Period
4 Conclusion
References
Author Index