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1 – 10 of 261Hassan R. HassabElnaby, Amal Said and Glenn Wolfe
In this study we examine the oversight responsibilities of audit committees in the post Sarbanes‐Oxley Act of 2002 (SOX) era. The results show that audit committee oversight…
Abstract
In this study we examine the oversight responsibilities of audit committees in the post Sarbanes‐Oxley Act of 2002 (SOX) era. The results show that audit committee oversight responsibilities assigned and disclosed in proxy statements expanded post‐SOX compared to pre‐SOX. We design a survey instrument to measure the difference between the perceived oversight responsibilities of audit committee members and the oversight responsibilities actually assigned in the proxy. Our results indicate that although audit committees made a substantial commitment to increase their assigned responsibilities over the period of 2001 to 2004, they still need to do more to meet the many additional challenges facing them in a post‐SOX environment. Overall, our results suggest that the intent of SOX‐for audit committees to be more involved and active in the oversight role of an organization‐is becoming institutionalized. These results should be interesting to policy makers, a variety of interest groups, and accounting researchers.
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Mazna Patka, Maryam Fuad Bukhash, Jigar Jogia, Mariapaola Barbato and Mona Moussa
The purpose of this study was to pilot an undergraduate teaching assistantship for Emirati students, an area of scholarship underexplored in the Middle East. The teaching…
Abstract
Purpose
The purpose of this study was to pilot an undergraduate teaching assistantship for Emirati students, an area of scholarship underexplored in the Middle East. The teaching assistantship was developed to better prepare students for the workforce, amidst the push for Emiratization.
Design/methodology/approach
Over the course of one semester, four undergraduate teaching assistants documented their experience through reflexive journals that were analysed using a reflexive thematic analysis.
Findings
Undergraduate teaching assistants characterised their experience as providing professional development and learning to connect with student learners. Findings suggest that relationality may be an important factor in student engagement and learning.
Practical implications
Understanding the experience of undergraduate teaching assistants can help develop targeted opportunities to enhance career readiness. Exploring the role of relationality could be important in the training and development of the Emirati workforce and help address some of the gaps in skills. Understanding the way in which undergraduate teaching assistants perceive their teaching experience can also provide faculty with insight into their teaching practices.
Originality/value
This exploratory study shows that students are able to acquire skills that may be applied in a variety of work settings (e.g. balancing multiple responsibilities). However, undergraduate teaching assistants expressed wanting to connect with student learners; this may be more culturally rooted and is less explored within the Emirati context. Given the socio-cultural context of the United Arab Emirates (UAE), female Emiratis may benefit from work-type opportunities, which to the authors’ knowledge has not been explored previously.
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Amal A. Said, Hassan R. HassabElnaby and Tanya S. Nowlin
The purpose of this paper is to examine the relative and incremental information content of a cash recovery‐based measure of performance, the estimated internal rate of return, vs…
Abstract
Purpose
The purpose of this paper is to examine the relative and incremental information content of a cash recovery‐based measure of performance, the estimated internal rate of return, vs an earnings‐based measure of performance, return on assets, in explaining firms' economic performance.
Design/methodology/approach
The paper uses the cash recovery rate that is based on continuous time analysis and U‐shaped cash flows to derive the estimated internal rate of return and compare it to return on assets. A cross‐sectional sample was used over a short interval (year 1993 and year 2005) and a time‐series sample (1993‐2005) to empirically examine the relative and incremental information content of the competing measures. Tobin's q and stock returns are used as performance benchmarks.
Findings
The results of the empirical tests indicate that the estimated internal rate of return provides better relative and incremental information content over earnings‐based measures of performance. Specifically, the empirical evidence shows that the estimated internal rate of return is consistently positively related to Tobin's q and stock returns over all measurement intervals.
Research limitations/implications
These results imply that earnings‐based performance measures are less value relevant compared to cash recovery‐based measures. There are some limitations that may apply to this study. First, the systematic measurement error in estimating the cash recovery rate may not be independent of the measurement error in the estimated internal rate of return. Second, the performance benchmarks used in the study are not free from problems. Particularly, the return on assets is influenced by firms' rate of growth and the Tobin's q is not a perfect measure of business performance. Therefore, one avenue of future research is to assess the usefulness of financial accounting data for analysts forecast. Moreover, future research may also examine the role of institutional changes in financial reporting and its effect on the quality of earnings and economic performance.
Originality/value
This paper presents extended research on cash recovery‐based vs earnings‐based metrics as proxies for economic return using improved research designs, larger samples and new sensitivity analyses.
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Awny Sayed and Amal Al Muqrishi
The purpose of this paper is to present an efficient and scalable Arabic semantic search engine based on a domain-specific ontological graph for Colleges of Applied Science…
Abstract
Purpose
The purpose of this paper is to present an efficient and scalable Arabic semantic search engine based on a domain-specific ontological graph for Colleges of Applied Science, Sultanate of Oman (CASOnto). It also supports the factorial question answering and uses two types of searching: the keyword-based search and the semantics-based search in both languages Arabic and English. This engine is built on variety of technologies such as resource description framework data and ontological graph. Furthermore, two experimental results are conducted; the first is a comparison among entity-search and the classical-search in the system itself. The second compares the CASOnto with well-known semantic search engines such as Kngine, Wolfram Alpha and Google to measure their performance and efficiency.
Design/methodology/approach
The design and implementation of the system comprises the following phases, namely, designing inference, storing, indexing, searching, query processing and the user’s friendly interface, where it is designed based on a specific domain of the IBRI CAS (College of Applied Science) to highlight the academic and nonacademic departments. Furthermore, it is ontological inferred data stored in the tuple data base (TDB) and MySQL to handle the keyword-based search as well as entity-based search. The indexing and searching processes are built based on the Lucene for the keyword search, while TDB is used for the entity search. Query processing is a very important component in the search engines that helps to improve the user’s search results and make the system efficient and scalable. CASOnto handles the Arabic issues such as spelling correction, query completion, stop words’ removal and diacritics removal. It also supports the analysis of the factorial question answering.
Findings
In this paper, an efficient and scalable Arabic semantic search engine is proposed. The results show that the semantic search that built on the SPARQL is better than the classical search in both simple and complex queries. Clearly, the accuracy of semantic search equals to 100 per cent in both types of queries. On the other hand, the comparison of CASOnto with the Wolfram Alpha, Kngine and Google refers to better results by CASOnto. Consequently, it seems that our proposed engine retrieved better and efficient results than other engines. Thus, it is built according to the ontological domain-specific, highly scalable performance and handles the complex queries well by understanding the context behind the query.
Research limitations/implications
The proposed engine is built on a specific domain (CAS Ibri – Oman), and in the future vision, it will highlight the nonfactorial question answering and expand the domain of CASOnto to involve more integrated different domains.
Originality/value
The main contribution of this paper is to build an efficient and scalable Arabic semantic search engine. Because of the widespread use of search engines, a new dimension of challenge is created to keep up with the evolution of the semantic Web. Whereas, catering to the needs of users has become a matter of paramount importance in the light of artificial intelligence and technological development to access the accurate and the efficient information in less possible time. However, the research challenges still in its infancy due to lack of research engine that supports the Arabic language. It could be traced back to the complexity of the Arabic language morphological and grammar rules.
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Conferences, while central to academic endeavors, are an understudied research site. This purpose of this study is to describe the experience of an Arab Israeli teachers’ college…
Abstract
Purpose
Conferences, while central to academic endeavors, are an understudied research site. This purpose of this study is to describe the experience of an Arab Israeli teachers’ college in hosting a large international academic conference on multiculturalism, conducted entirely in English. Most of the academic staff and all of the students are Arabic speakers. This added a layer of challenge for all our faculty and students.
Design/methodology/approach
This reflective, retroactive and descriptive case study builds on the above points. It is a reflective “case story” told by the college head.
Findings
This paper describes the benefits and growth experienced by each of the involved parties, which resulted in a changing academic culture and new academic self-confidence and vision for all concerned. This paper also details weaknesses and opportunities missed. Envisioning, planning and bringing to fruition this conference was a crucible experience for the college, enhancing our multicultural understanding, learning and commitment.
Originality/value
This reflective description offers an original perspective on multiculturalism through the lens of an international conference hosted by an academic institution where the native language is not English.
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THE last‐but‐one session at the national conference was valuable. In form, it took the shape of a symposium, launched by Royston Brown, continued by Max Broome and supported by…
Abstract
THE last‐but‐one session at the national conference was valuable. In form, it took the shape of a symposium, launched by Royston Brown, continued by Max Broome and supported by various walk‐on characters of high standing in librarianship, all discussing the report of the library Advisory Council (England) entitled Future development of libraries: the organisational and policy framework. (DES, 1979).
Jayaraman Vijayakumar, Abdul A. Rasheed and Rasoul H. Tondkar
This paper investigates the extent to which country risk ratings influence the inflow of foreign direct investment (FDI). Using International Monetary Fund (IMF) data from over…
Abstract
This paper investigates the extent to which country risk ratings influence the inflow of foreign direct investment (FDI). Using International Monetary Fund (IMF) data from over 100 countries and Euromoney’s country risk ratings over a ten‐year period, this study finds that country risk ratings have a significant influence on FDI. This effect is stronger for US FDI. We also analyze the relative importance of the individual components of the country risk index.
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Amal Al Muqarshi, Sharifa Said Al Adawi and Sara Mohammed Al Bahlani
A majority of higher education institutions (HEIs) in Oman, and internationally, have adopted English as the language of education, driven by its power and its globally accepted…
Abstract
Purpose
A majority of higher education institutions (HEIs) in Oman, and internationally, have adopted English as the language of education, driven by its power and its globally accepted status as the language of knowledge and communication. Such an internationalisation policy has been inadequately evaluated to examine its actual effects. This paper aims at analysing the existing literature with a view to hypothesise the effects of adopting English as a medium of instruction (EMI) on establishing intellectual capital in the Omani context.
Design/methodology/approach
The paper employs a case study design that draws on data generated through a systematic review of 94 peer-reviewed papers that are synthesised using thematic analysis.
Findings
The findings indicate that EMI negatively affects the optimal creation of intellectual capital through limiting access to HE, hindering knowledge transfer, impeding Omanis' employability and hindering faculty's professional growth. EMI leads HEIs to mirror the supplying countries' cultures in terms of materials, ideologies and standards. It affects teaching and research quality, training and communication, the sense of equity, belonging and self-worth amongst students and the relationships amongst faculty members. It also increases reliance on external stakeholders.
Research limitations/implications
The paper highlights the interconnection between the forms of intellectual capital and how some components are antecedents to the creation of the intellectual capital forms. It establishes the moderating role the language of instruction plays in relation to the three sub forms of intellectual capital in higher education.
Practical implications
The paper calls for maximising higher education intellectual capital through adopting bilingual rather than monolingual higher education. It calls upon policymakers to revisit the assumptions underlying higher education systems in order to optimise their outcomes.
Originality/value
The paper is the first one that sheds light on the role of language in intellectual capital construction. Such a moderating role has received almost no attention in the higher education literature that is largely busy quantifying its outcomes rather than ensuring they are actually sustainably generated.
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This paper explores the work of the educational theorist Gert Biesta in a setting outside of the context where it was originally developed. It aims to address how Biesta’s…
Abstract
This paper explores the work of the educational theorist Gert Biesta in a setting outside of the context where it was originally developed. It aims to address how Biesta’s approach can help educators and policy makers question the philosophical underpinnings of education in the UAE and thereby start a conversation that is currently absent in this context. The paper comprises three elements: first, an overview of Biesta’s educational theory is given with a focus on ‘subjectification’ and his self-titled “pedagogy of interruption”. Secondly and in brief, I use Biesta’s framework of educational dimensions to analyse the philosophy underlying education in the United Arab Emirates using published government documents and media sources. Thirdly, I report a small-scale qualitative analysis of a specific educational space, three General Studies Courses in a UAE tertiary institution, to investigate the ‘risky’ possibilities involved in implementing a pedagogy of interruption. I find that despite a dominant policy discourse that discounts subjectification, there are significant opportunities for students to develop a strong sense of self. These opportunities are created by a small but strongly motivated group of teachers and taken up, on the whole enthusiastically, by students. However, my assertions are limited by a number of challenges which warrant further research. This paper hopes to provide a meaningful contribution to the limited discussion regarding the aims and expectations of education in the Middle East, and finds a pertinent philosophical grounding for liberal studies teaching in a tertiary context. As such the paper will be of value both to policy and decision makers in the Middle East and to teachers and trainers who teach in multi-cultural and international contexts.
This study investigated the roles and perspectives of head teachers and principals in regard to the potential for learning loss in the online setting, with a particular focus on…
Abstract
Purpose
This study investigated the roles and perspectives of head teachers and principals in regard to the potential for learning loss in the online setting, with a particular focus on conditions during the coronavirus disease 2019 (COVID-19) pandemic in Kuwait. It also addresses leadership roles and gathered organizational suggestions.
Design/methodology/approach
Structured interviews were conducted with 25 head teachers and 6 school principals, while open-ended questionnaires were gathered from 10 head teachers. Both were focused on the potential for learning loss and the reasons it may be induced. More specific subjects included leadership roles in preventing learning loss and suggestions for improvement. All interviews and open-ended questionnaires were transcribed for a subsequent inductive thematic analysis.
Findings
Participants reported high levels of learning loss in the context of online teaching during the COVID-19 pandemic. Reasons for this included political decisions made by the Ministry of Education (MoE), student attitudes and the learning environment. Participants also reported substantial involvement in leadership roles aimed at the supervision of online teaching, providing training and support for teachers, and communicating with the administration, district and parents. They also provided several organizational suggestions for reducing learning loss, including the need to improve teaching quality, assess MoE policies, and ensure an ethical online learning environment.
Originality/value
The results contribute to a better understanding of learning loss and the leadership roles that are needed to mitigate this issue both in the Middle East and internationally.
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