Business Commons^™

How Did Family Businesses Deal With The Corona Crisis (Covid-19) In The Field Of Human Resource Management And Marketing? A Case Study Of Palestinian Family Businesses, Fatima Wahaish, Nidal Darwish

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The study aimed at identifying how family-owned retail businesses in Ramallah and Al-Bireh Governorate dealt with the Corona crisis (Covid-19). The impacted areas demonstrated in the study are human resources and marketing. The study used the descriptive-analytical approach, and the questionnaire as a tool to collect data. The study population was made up of family businesses in the retail trade, which consisted of (164) companies of the targeted the sector according to the data available at the Chamber of Commerce and Industry of Ramallah and Al-Bireh Governorate. where the method of total survey was used, and thus the questionnaires were …

A Suggested Framework For The Depreciation Of Fixed Assets By The Accelerated Cost Recovery System Method (Acrs) As An Alternative To The Straight-Line Method For The Sake Of Income Tax Purposes In Palestine " An Analytical Study ", Jameel Hassan El-Najjar

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

Tax policy is one of the most important tools, factors, and determinants of investment size since tax policy plays a prominent role in encouraging investment, stimulating economic growth and achieving the overall goals of the economy. More specifically, tax incentives are one of the tools of tax policy that are used to direct investments within a country, especially the system of tax depreciation of fixed assets, which is permitted to be applied by taxpayers in the country. This study suggested an Accelerated Cost Recovery System ACRS), as an alternative to the straight-line method for income tax purposes in Palestine. The …

The Administrative, Financial, And Technological Requirements For The Success Of The Financial Technology Industry In The Arab Countries, Yusuf Abu Fara, Sharif Abukarsh

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed at identifying the requirements of the success of financial technology industry in the Arab countries. The use of technology in financial transactions began a long time ago; for example, the ATM technology has been in services since 1967. Recently, the use of technology has expanded significantly in many financial areas. In recent years (especially since 2014), the term financial technology has spread as a new term in the world of finance and business. The financial technology has significant and clear effects on the methods of providing financial services and payment processes, virtual currencies and others. It also …

The Communication Methods Of The Receptionists And Their Influence On The Customers’ Retention: An Empirical Study On Private Hospitals In Libya, Yousf Ibrahim Aljoudimi

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

Retention of customers is a focal point of any business, and following a certain retention policy expresses how effective the marketing strategy is. Although the previous studies-especially in the context of the services- focused on how retention is affected by several variables under purchasing behavior theory, they did not address the effect of the communication methods of the receptionists, which play a vital role when communicating directly/indirectly with the customers from the very beginning, during, end served, and retention stages. Therefore, this study is an attempt to bridge this research gap. The main aim of the current study is to …

Evaluating The Degree Of Using Islamic Financing Instruments Based On The Concept Of Indebtedness And Its Developmental Importance (A Case Study Of Palestine Islamic Banks 2013-2019), Azmi Awad

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to shed light on the Islamic financing instruments based on the concept of Indebtedness and indicate the degree of the use of those instruments in the Islamic banks during 2013-2019. This could be achieved by indicating the size and degree of concentration of the use of those instruments and the fairness of their distribution to various economic sectors on the one hand, and explaining the developmental importance of those financing instruments in the economy on the other hand. The researcher used the descriptive analytical approach and the comparative approach. To test the validity of the hypotheses, Pearson …

Evaluation Of The Practice Of Community Pharmacists In Amaran City In Yemen To Community Pharmacy Profession During The Coronavirus Pandemic (Covid-19) – A Field Study, Mohammed Qatinah, Abdulaziz Saran, Yasser Al-Salaway, Rasha Hobish, Munif Shaalan

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The study aimed to assess the practice of community pharmacists in Amran City of the profession of community pharmacy during the coronavirus pandemic (COVID-19). The study used the descriptive approach, using a questionnaire that was distributed in October 2020, to a sample of (91) community pharmacists working in pharmacies in Amran City. The results of the study showed that the mean of the responses of the sample members about practicing the profession of community pharmacy amounted to (4.1262) with a standard deviation of (0.306) which is high, the mean of the axis of the precautionary measures reached (3.9135) with a …

The Impact Of The Adoption Of Cloud Computing On Improving The Efficiency Of Accounting Information Systems During The Covid-19 Pandemic (A Field Study On The Service Companies Listed On The Palestine Stock Exchange), Abd El Rahman Rashwan, Etidal Alhelo

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study mainly aimed to know the effect of using cloud computing on improving the efficiency of the performance of accounting information systems in the service companies listed on the Palestine Stock Exchange during the COVID-19 pandemic.

To achieve the objective of the study, the researchers adopted the descriptive analytical method, and the questionnaire tool to collect data from its sources, analyze it through the SPSS program, and extract the results.

The results of the study showed that cloud computing had an impact on improving the efficiency of accounting information systems, their safety and reliability in addition to achieving the …

A Review And Evaluation Of The Proactive Behavior Literature, Shefa Besaiso, Laila Shokr, Dina Al-Agry

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This research presents an overview of the Proactive Behavior. It focuses on both the concept of proactivity and discusses the motivational features as a positive behavioral method that could lead to improving individuals’, and organizations’ performance and efficiency, making it an attractive method to adapt. Then, it presents a supportive comparison of proactivity’s forms, a revision and re-structuring of its main phases, results, and a discussion of the determinants that hinder proactive behavior. In addition, the research discusses some of the emerging fears from proactivity and the possible related constraints with it through literature review for purpose of clarifying the …

Marketing Deception By The Internet Service Providers From The Perspectives Of The University Students In Hebron Governorate, Basha'ir Takrouri, Sameer Abu-Znaid

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to identify the deception made by the internet providers, and identify the degree of that deception in the Marketing Mix’s 4Ps (Product or service, Price, Promotion, and Process of distribution) of those companies among university students in Hebron Governorate. To achieve the study objectives, the researcher used the descriptive analytical methodology. The study population consisted of (380) male and female university students in Hebron Governorate. Additionally, the study sample was selected by the random sample. The type of the sample was stratified random proportional sample. The questionnaire was used as a tool of the study, and it …

The Conditions Of Total Quality Management (Tqm) Using The Principal Component Analysis (Pca) (An Algerian Case Study), Moulay Amina, Cafe Mimoun, Sawar Youssef

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

Total Quality Management (TQM) is a relatively recent concept which constitutes an important parameter in any company’s competitivity. Today, quality concerns every Algerian company since it must rival big companies in terms of the economic liberation policy. For effective application, TQM requires the availability of a certain number of conditions and leadership qualities. Therefore, the purpose of this study was to determine these conditions and qualities. For this purpose and according to their organizational levels, the studied companies were classified into three groups using the Principal Component Analysis (PCA): quality control, quality assurance, and TQM to identify the criteria governing …

Talent Management Strategies And Their Role In Creating Competitive Advantage At Palestinian Universities, Alaedin K. Alsayed, Firas Al-Jadi

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The study aimed at uncovering the relationship between talent management strategies and the competitive advantage together with revealing the extent to which these strategies affected the process of creating the competitive advantage at the Palestinian universities. The study followed the descriptive analytical approach, which used the questionnaire as a tool for data gathering. The population of the study included all the 206 employees in the supervising positions of both the administrative and academic staff in the largest Palestinian universities in the Gaza Strip, the sample of which was 166. The study concluded that there was a relationship between all the …

Factors Influencing The Decision Of Granting Credit At Commercial Banks In Jenin Governorate, Zakaria Al-Jamal

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

Banks perform many activities and functions and the most important function is the credit granted to current or prospective clients. This function will be profitable if it is managed by the credit department properly in terms of several factors .The decision of granting credit in banks is usually complicated and difficult, perhaps because the results of the credit decision only appear after a relatively long period of time. Therefore, understanding the determinants of credit risk plays a crucial role in the financial stability of the banks and decision of granting credit. The study aimed to identify the factors influencing …

The Extent To Which The Exchange Rate Is Affected By The Exports And Imports Fluctuations "A Standard Study Of The Case Of Algeria During The Period Of (1988-2017)", Ghiat Cherif, Messaadia Djamel

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to identify the exchange rate and highlight the reality of the Algerian exports and imports and the fluctuations that occurred during the period of (1988-2017). The effects were also addressed in an effort to investigate the extent to which the exchange rate of the Algerian dinar was affected when compared to the dollar. This effect was mainly attributed to the fluctuation of foreign trade. To achieve this purpose, the researcher formulated and used a standard form in (ARDL) format due to the small size of the study sample, which contained two variables, namely exports and imports. This …

Strategies To Maintain Fuel Security In Palestine, Suhaila Abu Ghoush, Ahmad Sadaqa

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

Fuel plays a key role in many aspects of life, particularly in any country’s national security. However, energy insecurity leads to economic and political instability. In this study, the researcher investigated the strategies used to maintain fuel security in Palestine in order to define the challenges facing Palestine’s fuel security, while exploring geopolitical variables and their impacts, investigate the territory’s fuel storage policies and find out the potentiality to build fuel security infrastructure. To achieve those purposes, the researcher used a combination of descriptive and comparative approaches. More specifically, the researcher compared the Palestinian circumstances with the circumstances of other …

The Effect Of Audit Quality On Reducing Earnings Management Practices: An Applied Study To Palestinian Banks - Public Shareholding, Dr. Majdi Wael Alkababji

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aimed to investigate the existence of the earnings management practices of the public shareholding Palestinian banks listed in Palestine Exchange (PEX), and tests the impact of auditing quality factors represented by the audit fees, audit size (Big 4), size of bank and leverage ratio of bank on reducing the earnings management practices. To achieve the objectives of the study, the researcher used Modified Jones Model, which focuses on measuring the total accruals of the measurement of earnings management practices. The sample of the study consisted of the six public shareholding banks in Palestine during 2014-2016.The results of the …

Predicting Financial Failure Using The Financial Indicators "An Empirical Study On The Services Sector Companies Listed On The Palestine Stock Exchange", Dr. Khaled Hasan Zubdeh

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The objective of this study was to examine the predictability of companies' failures by developing a mathematical model consisting of a set of financial ratios. In order to reach precise scientific results, the statistical analysis (SPSS) program was used and the financial data of the companies were subjected to multiple discrimination analysis for the fiscal years 2010-2017. The study was applied to the companies of the services sector listed on the Palestine Stock Exchange, that are ten companies out of 48 public companies listed on the Palestine Stock Exchange in all sectors. The researcher reached to a mathematical model consisting …

Improving The Bank Account Opening Process Using Lean Six Sigma Methodology At Palestine Islamic Bank- Case Study, Bara’ Al-Refai

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The purpose of this project is to improve the bank account opening process and save the time of opening a new bank account at Palestine Islamic Bank (PIB) by at least 20%, using Lean Six Sigma (LSS) methodology. To achieve this, the researcher used value tools of the LSS to gather data on the key measures for the account opening process in accordance with the DMAIC Methodology (Define, Measure, Analyze, Improve and Control), and the root causes for the extra-long time required to open a new bank account. The results showed that the implemented test at Al-Bireh branch has reduced …

Palestinian Public Service Quality Measurement Using The “Ppsqm” Scale, Nour Mattou, Jehad Alayasa

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aims to bridge the research gap in the topic of the quality of public services in Palestine due to the importance of this issue locally and internationally and provide recommendations to the heads of the public service institutions to address the numerous obstacles and improve the quality of the services provided to the potential customers The problem of this research deals with the lack of the interest of the civil service employees in the quality of the services they offer to their customers. Primary observations showed that these employees tend to provide ambiguous information to their customers. This …

Managing Public Libraries In Palestine During The Change Age As Perceived By The Public Libraries’ Directors, Ibrahim Khader

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study addresses the issue of managing the public libraries in Palestine in the age of technological development and economic changes at the outset of the 21st century as perceived by the public libraries directors. This descriptive study examines the libraries’ directors’ awareness of their roles during these changes regarding the future of the public libraries, and the potential practical steps to encounter these challenges. In depth interviews with twenty library directors from all over the West-Bank region in Palestine were made. As a result, the study highlighted the responsibilities and roles of the library directors in keeping up with …

The Quality Of Information Circulated Through Social Media And The Responsiveness Of Government Decision Makers In Jordan, Ali Mistarihi

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The study sought to explore the quality of the information circulated in social media platforms and the responsiveness of the government decision makers to using such platforms. Descriptive and analytical tools were utilized to handle and process the information collected from the published sources as well as using a questionnaire survey designed specifically for this study. A total of 187 public sector top-level managers in 19 Jordanian government agencies have participated in the survey. The findings suggest that, although there has been clear recognition, justification and ‎motivation among the Jordanian public sector decision makers about the quality indicators concerning the …

The Reality And Ambition Of The Training Process In The Banking Sector In Palestine, Sharif Abukarsh

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The aim of this study was twofold: investigating the reality and ambition of the training process in the Palestinian Banking Sector–with its various dimensions, and accordingly making appropriate recommendations for the development of the training process to help those who received training at the Palestine Institute for Banking and Finance Studies. Hopefully, the recommendations will help foster the design, implementation and evaluation of programs and training in the future. A sample of 6% was taken from the 4684 employees of the banking sector, and 75% of the heads of the HR departments. A questionnaire was designed and then results were …

Examining The Availability Of The Required Controlling Procedures That Obstruct The Logical And Physical Access To Ais: The Case Of The Listed Companies In The Pex, Zahran Daraghma

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This paper comes to examine the availability of the required controlling procedures that obstruct the logical and physical access threats that face the accounting information system (AIS) of the listed corporations in the Palestine Exchange; PEX: (industrial, service, banking and insurance sectors). Indeed, this study goes together with a specially designed questionnaire, used to answer the study questions. 280 questionnaires were distributed to the respondents (financial managers, accountants, internal auditors, computer employees and external auditors). 211 questionnaires, which statistically constitute (75.4%) of the study sample, were taken back. To achieve the previous objectives, a number of statistical methods have been …

The Extent Of The Customers Satisfaction On The Elements Of The Marketing Mix Applied In The Algerian Public Commercial Banks : An Empirical Study, Aboubaker Khoualed

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aims; in general, to know the extent of the customer’s satisfaction on the various elements of the marketing mix: Product, Pricing, Promotion, Place, Physical evidence, People, and Processes applied in the Algerian public commercial banks. To achieve the above-mentioned method, the researcher used a descriptive and an analytical field survey which is designed according to Likert Quintet scale. This survey was distributed randomly to a sample consisting of (150) customers of the Algerian commercial public banks which are six, namely: The National Fund for Savings and Reserve (CNEP), the National Bank of Algeria (BNA), the Popular Credit of …

The Intellectual Capital Development In The Palestinian Universities In Gaza Strip As Perceived By The Employees With Supervising Positions, Ashraf Meshmesh

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The study aimed to identify the actual role being played by the top management of the Palestinian universities in Gaza Strip in developing the intellectual capital together with its various dimensions. To achieve this purpose, an exclusive questionnaire was randomly distributed to (344) supervisors, out of which (289) questionnaires were brought back, with a response rate of (84.01). The study used the descriptive analytical method and the appropriate statistical methods for analyzing the data using the SPSS. The study concluded that (77.80%) of the respondents stated that the top management in the Palestinian universities in Gaza contributes to the development …

The Relationship Between Government Expenditure And Gdp In Nonoil Iraqi Economy, Hasan Radhi

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

In this paper, the relationship between government ependiture and Gross Domestic Product (GDP) in non-oil Iraqi economy has been examined. This study analyzed the evolution of the government expenditure (consumption and investment) in the Iraqi economy for the period of (1990-2014).It is assumed that non-oil GDP is the indicator that reflects the performance of macroeconomic activity and any decline in GDP is attributed to the increase in the consumer behavior in the government expenditure policy , the proportion of the consumer expenditure,which is financed by oil revenues, and the transformation of state institutions into social security institutions at the expense …

The Impact Of The Shareholders' Rights On The Revenues Of The Banking Services: A Case Study From The Iraqi Private Commercial Banks, Ali Bni Lam

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The research aimed to measure the type and direction of the relationship between the shareholders ' rights and the revenues of the banking services for a sample of Iraqi private commercial banks, which were selected in the style of the cluster sample. The two selected banks were: the Iraqi Islamic Bank for Investment and Development, and the Kurdistan International Bank for Investment and Development. After accomplishing the process of the quantitative analysis for the data of the two banks, the null hypothesis was accepted. This shows the absence of the relationship between the total shareholders' rights and revenues of banking …

Behavioral Factors Determining The Decisions Of Individual Investors And Their Impact On The Performance Of The Investment Portfolio "An Empirical Analysis From Palestinian Security Exchange", Jameel Alnajjar

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study seeks to determine the relationship between organizational justice (OJ) and organizational citizenship behavior (OSB) among local administration’s employees through the five-factor model consisting of altruism, courtesy, conscientiousness, civic virtue, and sportsmanship. In order to achieve the study’s objectives, two scales have been adopted, namely organizational justice and organizationa citizenship behavior. Aformentioned scales have been adapted to suit both the nature and the environment of the study and have been carried out on 72 employee at workplace. Several results have been achieved, and the most important of these was the existence of a strong positive relational link with statistical …

The Relationship Between Organizational Justice And Organizational Citizenship Behavior (Ocb) Among Local Administration Employees Of Algeria, Bahri Saber

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study addresses the relationship between the organizational justice (OJ) and organizational citizenship behavior (OSB) among the local administration’s employees through the five-factor model: altruism, courtesy, conscience, civic virtue, and sportsmanship. To achieve the study’s objectives, the researcher implemented two scales; namely, the organizational justice and organizational citizenship behavior. Specifically speaking, these scales were adapted to suit both the nature and the environment of the study and applied to 72 employees at workplace. The study came up with a number of results, the most important of which was the existence of a strong, positive and significant relationship between the OJ …

The Percieved Organizational Justice And Job Sastifaction Of Arab American University’S Employees, Emad Wild Ali

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

This study aims to measure the perceived justice (distributive, procedural, and Interactional) by the Arab American University employees and analyze the relation between the perceived justice and job satisfaction. The study was conducted in the Palestinian environment. Data were collected through a questionnaire distributed to a stratified randomly selected sample out of 500 employees at the Arab American University. The results indicated a strong positive relationship between the perceived justice and job satisfaction (with correlation value =.834 at α=.01). The study has also revealed a significant relationship between the age of the respondents and their job satisfaction level. In addition, …

The Nature Of Accounting Standards Used In The Palestinian Financial Reporting, Tawfeeq Abu-Sharbeh

Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث

The primary objectives of this study are to investigate the nature of the prevalent accounting standards in Palestine, their suitability to the Palestinian environment, and how to bridge the gap between them in order to enable Palestine to share the whole world the International Financial Reporting Standards (IFRS). This study used a stratified sample, which consisted of 82 subjects of both practitioners and academic groups in Palestine selected randomly from the population of accounting instructors in Palestinian universities, and professionals that included both the preparers and users of financial statements in the Palestinian environment mainly in the West Bank. Then, …