Law Commons^™

The Influence Of The Development Of Accounting Standards To Preserve Sustainability: Literature Review, Ahmed Abousamak

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

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 present a ‘true and fair’ view. Design/methodology/approach: The study is essentially a literature review study that seeks to discuss a number of implicit assumptions within traditional accounting by IASB. Findings: Regulatory …

The Effect Of Abuse Of The Using Of Husband For His Righ To Discipline His Wife (Comparative Study Between Fiqh And Law), Dalia Kadry Abdel Aziz, Rehab Moustafa Kamel Al Sayed

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

We have discussed the position of both Islamic jurisprudence and the law from effect of the effect of abuse of the the using of husband for his righ to discipline his wife , in Islamic jurisprudence, there are special effects that vary according to the method that the husband abused whether preaching, leaving or beating and there are general effects whatever the method used to the discipline of the wife. The personal status laws did not discuss this matter, but we can conclude the right of wife to divorce for this reason through expansion of texts discuss the divorce for …

The Appellate Body Of The Dispute Settlement Mechanism Of The World Trade Organization, Tarek Yahiaoui

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The process of dispute settlement at WTO has been delegated to independent entities: private groups that consider cases as first instance structures, and the Appellate Body that hears appeals for special group summaries. For its part, the dispute settlement body (DSB), the political structure composed of all members of the Organization and its primary task is the general administration of the dispute settlement and decision-making system. The recommendations contained in the reports of the Special Groups and the Appellate Body are binding on the parties to the dispute only after the dispute settlement body has adopted them. However, this process …

The Latest Emirati Law Of The Medical Liability, Law N0. (4) Of 2016, Ali Hadi Elobaidi

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

On 2/8/2016, Law No. (4) of 2016 was issued in the United Arab Emirates to replace Law No. (10) of 2008 regarding medical liability. The new law included (45) articles dealing with many new legal provisions. In this research, the author will highlight these provisions through presenting and commenting on them either in approval or opposition. In the case of having an opposing opinion, a suggested provision is provided. The present research categorizes the new legal provisions in the law into three categories: First, the medical duties, secondly the medical prohibitions, and thirdly the liability for medical errors. Accordingly, the …

The Legal System Of Telecommunications Contracts Comparative Study Between Jordanian And Emirati Law, Yousef Ahmmed Nawafleh

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

In the last decades, the means of communication witnessed tremendous developments. These means have clearly and concretely affected the lives of individuals. No one can deny the amount of services that telephones offer now as a modern communication means and all accompanying benefits. In addition to the Internet services available on the mobile phone, most of the mobile phones’ holders needs are facilitated via the Internet, such as e-mails and others. Recently, mobile phones have substituted computers for many people. The use of mobile phones as a means of communication has caused tremendous technological revolution. This has led the researcher …

The Postponement Of Punishment Execution In The Emirati Legislation: A Comparative Study, Mohammad Amin Alkarisheh, Alaa Darawsheh

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The postponement of punishment execution is considered among the most important guarantees decided by the UAE legislator on the convicted persons. The law made this postponment obligatory in some cases; while allowed its envisagation in other cases, even if it retains an executive power. These punishments are then excuted after the demise of the reason(s) of postponement. Theses postpoonments take many aspects into consideration; including those caring for the rights of the convicted persons as well as the public interest. In order to achieve the aim of the research, which is identifying cases of postponing the implementation of the punishment …

University Governance: Risk Management Approach, Ghaleb A. El Refae, Abdelhafid Belarbi, Jamal Abu Rashed

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

It is of paramount difficulty to capture the governance and management arrangements of a higher education institution. There is no unified model of university governance system. University governance depends on the type of property ownership, its management paradigm, and its set of goals and objectives. Under the auspices of internationalization of higher education and the fierce competition after the prevalence of higher education privatization، and the move of public higher education institutions to self-finance sustainability, the proposal for tracing out a system of university governance requires the detection of three elements: Governance of academics, business governance، and corporate governance. The …

Blue Ocean Strategy As An Entry Point To Achieve Competitive Advantage An Applied Study At Palestine Technical College - Deir Al-Balah, Mansour Mohammad Ali Alayoubi

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

This study aimed to identify the effect of applying the dimensions of the Blue Ocean strategy in achieving competitive advantage in Palestine Technical College - Deir Al-Balah. The researcher used the descriptive analytical method on the study population of (157) employees that was chosen from all the college employees. Due to the small study sample, the comprehensive survey method was used; the questionnaire was used as the main tool to collect data. From the (157) questionnaires that were distributed on the study population; (130) questionnaires were returned, i.e. (82.8%). The study revealed that the extend of applying the Blue Ocean …

The Most Important Legislative Amendments Related To The Effect Of The Contract Towards The Third Party In The French Civil Code Amended In 2016 And 2018, Raghid Fattal

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The French decree no. 131/2016 promulgated on Feb.10, 2016, and the Law no. 287/2018 promulgated on April 20, 2018 have amended many issues in the French Civil Code, including the doctrine “the contract has effect towards the parties only”. However, this doctrine is not very clear, and needs to be interpreted according to the new legislations. This shall include the idea that “the third party shall respect the legal status created by the contract”, and the idea that the third party can benefit from the legal status created by the contract as well. The doctrine according to which the simulated …

The Impact Of Blogs On The Development Of Written Composition Skills, Ibtehal M. Aburezeq

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The current study aimed at investigating the impact of blogs on the development of 9th grade students’ written composition skills. The study sample consisted of (147) male and female students selected by using the convenience sampling method from two schools in Amman, Jordan. Then, the students were distributed randomly into a control group (a male section and a female section) taught by the traditional teaching method and an experimental group (a male section and a female section) taught by the blogs. A written composition test was developed to measure students’ written composition in order to answer the research questions. Its …

The Role Of Technical Education And Training In Providing Labor Market Needs In The Field Of Modern Technology: Applied Study On Technical Colleges In Gaza Strip, Alla’A Khalil Moh. Al-Ukosh, Wail Nassar Mahmoud Badah

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The study aims at identifying the role of technical education and training in meeting the labor market’s needs in the field of modern technology. It is an applied study on the technical colleges in Gaza Strip. The researchers used the descriptive analytical approach on five technical colleges in Gaza by applying the questionnaire as the data collection tool. The stratified random sampling method was applied and the sample of the study included 324 respondents with a recovery rate of 76%. The data was analyzed using SPSS statistical program. One of the most important results was a statistically significant correlation between …

Financial Inclusion Indicators And Their Effect On Corporate Profitability, Abdul Razzak Al-Chahadah, Amer Qasim, Ghaleb A. El Refae

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The main objective of this research is to figure out the effect of financial inclusion indicators on the profitability of firms looking specifically on the banking sector in Jordan. The researchers used the applied approach relying on data of financial inclusion indicators published by the Central Bank of Jordan, World Bank, and Jordanian commercial banks. A regression analysis is employed to examine the relationship between financial inclusion and bank profitability (Return on Assets). Findings of the study showed that there is a significant relationship between financial inclusion and firm profitability. The study recommends that Jordanian commercial banks should increase access …

Monitor Whatsapp Conversations In Palestinian Legislation And Related Guarantees, Abdullah Deeb Mahmoud

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

Monitoring electronic conversations in general, including WhatsApp conversations, is an investigation that falls within the jurisdiction and control of the Public Prosecution. Obtaining the approval of a Magistrate’s Court judge to conduct the observation is considered one of the basic conditions for the validity of the observation procedure. It is of the importance of electronic conversations, which have become legally recognized electronic evidence of crimes of all kinds, as long as the proper legal path that the Palestinian legislator has been followed in obtaining them is followed, the records may be audible, read, or visible, and in particular Lee is …

The Phenomenon Of Breaking News In Television And Its Legal And Ethical Controls - A Critical Study, Mohamed Chettah

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The study searches the nature of breaking news and its growing presence in newsrooms and on television screens. It has also tried to find out the relationship of breaking news with fake news. In addition, it investigates the legal and moral controls associated with the various forms of dealing with it. The study reached a number of results, the most important of which are:

• The breaking news on television is no longer an exception or an unexpected case, in the light of the ferocious competition and mounting live fever but has become a rule in the news work.
• The emergence …

The Impact Of Public Training Programs Outcomes On The Development Of The Trainee Personal And Technical Skills – From Trainees’ Perspective In Lebanon, Moetaz Soubjaki, Khaled Kamaleddine

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The aim of this study is to highlight on the impact of public training programs outcomes on the development of personal and technical trainee skills from the perspective of trainees in Lebanon. This study summarized and showed the effect of public training programs outcomes, on the actual acquisition of technical and personal skills of the trainee. The results were unsatisfactory, as the results showed the dissatisfaction of the trainees with the reality of the general training industry in Lebanon, whether in terms of the quality of the training programs, the standards of the trainers or the standards of the training …

International Protection Of The Fundamental Rights And Freedoms Of Irregular Migrants, Muhammad Ahmad Issa

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

من المؤكد أن علاقة وضع المهاجرين غير النظاميين على وجه الخصوص، واحترام حقوق الإنسان؛ هي علاقة وطيدة، مادامت الهجرة ظاهرة اجتماعية ذات بعد إنساني. لهذا كانت مسألة الحماية الدولية مطروحة على المجتمع الدولي الذي توصل إلى صياغة حلول قانونية لقضية المهاجرين أينما كانوا، معتبراً حقوقهم مسألة إنسانية بالدرجة الأولى، وذلك بغرض رد الاعتبار لهذه الفئة المحرومة من التمتع بأهم الحقوق الإنسانية. وتجسد هذا ، المنحى في إبرام الاتفاقية الدولية لحماية حقوق جميع العمال المهاجرين وأفراد أسرهم بتاريخ 18 ديسمبر 1990 تحت إشراف منظمة الأمم المتحدة، التي جاءت كتتويج لمجهود فريق من الخبراء الدوليين دام طيلة اثنتي عشرة سنة. وهناك العديد …

Organizational Culture: An Islamic Perspective, Muath Eleswed Ph.D.

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

This paper discusses the concept of organizational culture from Western and Islamic perspective. Building on the teaching of Islam, an Islamic Organizational Culture Model was introduced. As fundamentals, the model included sixteen Islamic cultural values. These values include Tawhid, Unity of Purpose, Belief in the Hereafter, Reward and Punishment, Independece, Responsibility and Accountability, Participation, Justice, Dignity, Respect, and Privacy, Trust, Dialouge, Cost efficiency, Time efficiency, Caring and Sharing, Mercy towards Humans, Animals, and the Environment, Eagerness to Learn, and Collectiveness. The paper reveals the outcomes of implementing the model and their significance.

Investigating The Effect Of E-Management On Customer Service Performance, Mohammed A. Elsaadani

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The present study aims to investigate the effect of e-management on customer service performance for a group of business organizations in Alexandria - Egypt. The directory of Egyptian Ministry of Trade and Industry was surveyed in order to randomly select the participating organizations. 485 businesses randomly selected representing 25% of the total population, of which only 391 organizations expressed their willingness to participate. 263 questionnaires were distributed, but only 226 were collected representing 30% of the study population. Experts comments were used to check the validity of the study instrument, and the reliability of questions was calculated as 93% using …

Electronic Administrative Litigation In The Jordanian Legal System: A Comparative Study, Majed Ahmed Saleh Al Adwan

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

This study dealt with the problem of electronic administrative litigation, through researching the concept of electronic litigation and its importance in developing the judiciary field. The study also addressed specifying the procedures of filing administrative proceedings through the electronic litigation system; in addition to examining procedures of the electronic administrative and adjudication. The study concluded the necessity of applying the electronic litigation system in administrative litigation, with the expansion of its application to cover all litigation procedures from start to finish. The study also urges the need to legislatively organize these measures, to conform with the general rules and principles …

Work Stress And Its Relation To Occupational Combustion Among Administrative Staff In Palestinian Universities, Yaser Abu Mostafa, Hatem Asfah, May Sharab

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

This study aimed to identify the dimensions of work stress and their effect on the occupational combustion among the administrative staff in the Palestinian universities. The study adopted the descriptive analytical approach, and used the questionnaire as the main tool. The sample consisted of (250) from the total of (760) representing (33%) of the total population of the study. The most important results revealed by the study were that the level of work stress of the administrative staff in the Palestinian universities in Gaza was average, with a mean of (3.07), while the level of occupational combustion had a mean …

The Correlation Between Accounting Conservatism And The Efficiency Of Investment Decisions In View Of Managerial Ownership: A Field Study Of Jordanian Environment, Muayad Mohammed Ali Al-Fadhel

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

Aim: The study aims to examine the correlation between accounting conservatism and the efficiency of investment decisions in view of managerial ownership variance which is regarded as one of the main principles of determining investment decisions efficiency. Methodology: A model was designed based on the consideration that accounting conservatism represents the independent variable, while the investment decisions efficiency represents the dependent variable. The research measured the accounting conservatism in the companies of the sample by using Basu scale (1997); while using Biddle et. al. (2009) model to measure the dependent variable. To achieve the objective of the study, the study …

The Role Of Knowledge Management Processes In Improving The Strategic Agility In Non- Governmental Organizations- Gaza Strip, Mahmoud A.I El Shanty, Tahreer Shaban Elshareef

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

This study aimed to identify the role of knowledge management processes in improving the strategic agility. To achieve the objectives of the study, a questionnaire was developed as the main tool for collecting the necessary data and the descriptive analytical approach was applied. The study population consisted of all employees from the non-governmental organizations that work in Gaza Strip (N=3167). The stratified random sampling technique was used where their number was 343 questionnaires, 400 questionnaires were distributed and 355 questionnaires were collected that were suitable for analysis purposes with response rate of 93.2%. The Statistical Package for Social Sciences (SPSS) …

The Impact Of Strategic Intelligence Of University Leaders In Achieving Competitive Advantages In Palestinian Universities - Gaza Strip, Ayman Abdelkader Radi, Husam Na'im Hassan Naffar

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The research aims to identify the extent to which Palestinian leaders possess strategic intelligence and their ability to achieve competitive advantage for their universities. The authors formulated two main hypotheses and research questions that cover all aspects of the research. The authors implemented the descriptive analytical method, and used questionnaires as the main tool for data collection. The population of the study was (108) questionnaires, while the sample was 74 questionnaires. The study used the stratified random sampling method. SPSS program was used for statistical input, processing and analysis of the data. The results showed that strategic intelligence has an …

The Crimes Of Trespassing The Marine Environment In The Uae Legislations, Mohammad Amin Alkarisheh, Sulaiman Ali Naser Alsinani

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

Particular attention has been given to the marine environment in the UAE. Hence, the legislator has devoted Part II of the Federal Law No. 24 of 1999 which is concerned with the protection and development of the environment. The Law initially identified the scope and goals of the protection, mainly tackling protecting the nation’s coasts, beaches and ports from the dangers of all forms of pollution. In addition to protecting the marine environment and its natural resources through criminalizing any action harming them. The research aims to identify the role of enforced legal protection of the marine environment in the …

Protection Of National Sovereignty And Hindering Foreign Investment, Badreddine Berrahlia

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The article explores the recent debate regarding the rules of sovereignty and the need to acquire technology through Foreign Direct Investment (FDI) in relation to the Algerian Business Law. The article explores the 51/49 rule as an obligatory condition for direct international partnerhip projects, which requires a majority of Algerian ownership of at least 51 percent in all foreign direct investment projects (FDIP). The current research also investigates the impact of the 51/49 rule on the inflows of the foreign direct investments in Algeria as well as some other countries. The research concludes that there is no evidence that the …

The Ethics And Legislation Of The New Media Use In The United Arab Emirates Analytical Study Of The Law - Combating It Crimes, Rahima Aissani

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The study deals with an analytical reading (from an information and communication perspective) of the Law "Combating Information Technology Crimes" in the UAE. The law was passed in 2012 by Decree Law No: 5/2012, which was published in the Official Gazette No: 540, attached to the 42nd year, on 26/8/2012, and included amendments to the provisions of the law Federal No: (2) for the year 2006 establishing the Law "Combating Information Technology Crimes". The study adopts the method of content analysis of the materials covered by the law, based on two categories of analysis: • Form Category: for the detection …

The Role Of Emirates Credit Information Law In Organizing Credit Information To Serve Islamic Banking Finance Companies, Hani Mohamed Mounes Awad

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The bank shall assess its client’s creditworthiness; assess the extent to which the client requesting the financing is eligible to be granted the bank’s financing or not. Assessing such eligibility shall be based on real reasons and facts so the bank could defend such responsibility in case of prosecution, based on its decision to approve or reject funding and its justified reasons and facts. On the other hand, the credit decision maker should be familiar with the previous transaction financing, because such information contributes to the formation of an opinion of the decision maker that in turn determines the offer …

The Impact Of Hiring For Passion In Specialization On The Creativity And Development Of Companies In Mena, Radwan Choughri, Moetaz Soubjaki

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The objective of this study was to highlight the importance of hiring for passion toward specialty and its impact on the creativity and development of companies in the Middle East and North Africa (MENA). The sample was taken from the following countries: Lebanon, Saudi Arabia, UAE, Kuwait, Qatar, Jordan, Egypt, Algeria and Tunisia. This study summarized the importance of passion in work and its reflection on the performance of employees and how to consider this criterion seriously in the selection of candidates and internal promotions and how it reflects the improvement of the performance, creativity and development of organizations. The …

Analytical Study Of The Impact Of Customer Knowledge Management On Improving The Performance Of Algerian Economic Institutions Case Study: Ooredoo Communications, Abd Elmadjid Chabani, Ahmad Bin Khalifa

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

The study was designed to test the relationship between customer knowledge management and company performance, and then to demonstrate the impact of customer knowledge management philosophy on improving the performance of the company (Ooredoo). The study was conducted using two complementary methods: the first method was a documentary (descriptive) and the performance of the company. The second method was an analytical survey by means of an exploratory study through the questionnaire as a data collection tool. The truth coefficient was measured as a high degree of stability was achieved for a sample of 115 individuals. The data was analyzed using …

Precautionary Attachment On The Shares Under The Emirati Law(A Study In The Civil Procedures And Company Laws), Moustafa Kandeel Dr., Tariq Kameel, Amin Dawwas

AAU Journal of Business and Law مجلة جامعة العين للأعمال والقانون

Distinguishing between the proceedings of the confinement on the nominal shares and bearer shares that is stated in the federal civil proceedings law number 11 of 1992 is useless. This is because of the issuance of the new federal commercial companies law number 2 of 2015 that includes nominative shares as the only shares to be confined according to the proceedings that are held for a particular confinement of the debtor's property with others (protective confinement). This kind of confinement supposes the existence of three parties: the first party is the distrainer creditor, the second party is the execution debtor …