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This paper examined engineers’ satisfaction with services of a building permission unit at a local municipality using a focus group, a questionnaire and follow‐up interviews. Obtained satisfaction indexes are reported. Differences in satisfaction levels were tested using parametric t‐tests and Kruskal‐Wallis non‐parametric tests according to engineer’s specialization, size of office and number of building projects submitted to the building permission unit. The results indicate no significant statistical differences in satisfaction levels based on specialization (civil engineers versus architectural engineers), size of the consulting office, or the number of projects submitted. However, satisfaction indexes were not high. They were about 60 per cent.

In recent years, a sizeable amount of research in finance and accounting has been devoted to the issue of bond rating and bond rating changes. A major thrust of these research efforts was to develop and test some prediction‐based models using mainly financial ratios and their trends. This paper tests the ability of statistical decomposition analysis of financial statements to predict bond rating changes. The results show that the decomposition analysis almost does not beat the a priori probability model and is no better than multiple discriminant analysis using simple financial ratios. One important piece of information for participants in debt markets is the assessment of the relative risk associated with a particular bond issue, commonly known as bond ratings. These ratings, however, are not usually fixed for the life of the issues. From time to time, the rating agencies review their ratings of the outstanding bond issues and make changes to these ratings (either upward or downward) when needed. Over the years, researchers have attempted to develop and test some prediction based models in order to predict bond ratings or bond rating changes. These prediction models have employed some variables that are assumed to reflect the rating agency decision‐making activities. Although the rating process is complicated and based mainly on judgmental considerations, Hawkins, Brown and Campbell (1983, p. 95) reported that the academic research strongly suggests that a reliable estimate of a potential bond rating or rating change can be determined by a few key financial ratios. Information theory decomposition measures have received in recent years considerable attention as a potential tool for predicting corporate events, namely corporate bankruptcy (e.g., Lev 1970; Moyer 1977; Walker, Stowe and Moriarity 1979; Booth 1983). The underlying proposition in these studies is that corporate failure, as an event, is expected to be preceded by significant changes in the company's assets and liabilities structure. Although the event of bond rating changes is different from the bankruptcy event in terms of consequences, one can still propose that a bond rating change, as a corporate event, is also expected to be preceded by some significant changes in the company's assets and liabilities structure. Therefore, the decomposition analysis may have a predictive ability in the case of bond rating changes. The purpose of this paper is to empirically test and compare the classification and predictive accuracy of the decomposition analysis with the performance of a multiple discriminant model that uses financial ratios and their trends in the context of bond rating changes.

This paper examines the perceived usefulness and reliability of a set of twenty‐three financial disclosure items, as well as five sources of information, for investment decisions using a sample of eighty‐nine institutional and individual Investors in two Middle Eastern countries, Jordan and Kuwait. Data were collected through questionnaires and were analyzed using parametric and nonparametric statistics to test for differences between the two users groups within each country and between the two countries. The results indicate that there is a somewhat significant difference in the perceived importance of the special financial reports, as a source of information, between Institutional and individual investors in both countries (p ≤ .092). The results also indicate that there is a significant difference in the perceived usefulness of seven items out of twenty three financial items between investors in Jordan and Kuwait (p ≤ .065). However, the difference in the perceived reliability of the items was significant for somewhat different nine items (p ≤ .063).

The purpose of this paper is to explore the impact of job satisfaction on employee attendance and conduct.

The approach was to use data from a study on job satisfaction and performance conducted in a utility company operating in the United Arab Emirates. Job satisfaction was measured using the 20‐item MSQ (Minnesota Satisfaction Questionnaire) short form. Performance measures were based on the utility company employee performance rating system.

Preliminary analysis of the data revealed significant differences on aspects of job satisfaction and performance between the two gender groups (i.e. males vs females). In general, female respondents were less satisfied with various aspects of their jobs and the job context than their male counterparts. Similarly, they tended to be less performing than their male counterparts on a number of job performance criteria. This pattern is indicative of an underlying linkage between satisfaction and performance, particularly in relation to gender groups.

The paper discusses the potential cultural specificities of the results and their implications for future research and management practice with regard to job satisfaction and performance.

This paper aims to examine the effects of gender and satisfaction with organizational support on work – family conflict.

The authors used a questionnaire to collect data from 236 married accountants employed in service organizations in the UAE. Data were analyzed using a two-step hierarchical regression.

The results indicate that organizational support is an important tool to reduce work – family conflict among married accountants employed in the UAE. In addition, female accountants face higher levels of conflict than males.

The authors used a convenient sample which limits the degree of generalizing the results beyond the studied organizations. In addition, the regression models were specified in a linear function. Other functions may produce different results.

The results provide motivation for firms to adopt policies to support employees to reduce work – family conflict.

This is the first study to examine the role of gender and organizational support in work – family conflict among accountants employed in the UAE while controlling for the time sources of the conflict.

The purpose of this paper is to study the effect of rotation and initial stress on magneto-thermoelastic material with voids heated by a laser pulse heating.

The analytical method used was the normal mode analysis technique.

Numerical results for the physical quantities were presented graphically and analyzed. The graphical results indicate that the effect of rotation, initial stress and magnetic fields are observable physical effects on the thermoelastic material with voids heated by a laser pulse. Comparisons are made with the results in the absence and the presence of the physical operators, also at various times.

In the present work, the authors shall investigate the effect of the rotation, initial stress, magnetic field and laser pulse on thermoelastic material with voids subjected to a laser pulse heating acting as a thermal shock. A comparison is also made between the two types (types II and III) of Green-Naghdi theory in the absence and the presence of the physical operators. Such problems are very important in many dynamical systems.

This paper addresses the effects of a set of variables on sales performance of home‐based business in Dubai. The variables includes owner’s gender, private sources of funds, external sources of funds, usage of technology, business expenses, number of weekly hours an owner works, outsourcing or sub‐contracting, age of business, and number of the family members assisting the owner in running the business. The results showed significant positive effects for the average weekly hours an owner devotes to the business and mild effects for the use of technology. However, the remaining variables did not show any significant relationship with homebased business performance. Of particular importance is the lack of significant effects for gender. This indicates that business performance is not tied up to gender. Both men and women could do equally well in the field of home‐based business.

The corrosion of Zn in both aerated by air (O₂ + N₂), and deaerated by N₂, solutions of KNO₃ at concentrations largely varying, 10^‐5‐1 M, is studied. The corrosion process is followed in time by potentiometry and the potential of Zn electrode (vs. calomel) vs. time plots is derived. In both cases, a transition period is observed until a steady state is achieved where the rate of Zn²⁺ and OH^‐ production becomes equal to the rate of Zn(OH)₂ precipitate formation. In the aerated solutions the potential and corrosion rate decrease with time while in the deaerated solutions they pass successively through a minimum and a maximum before a steady state is achieved. By a suitable potentiometric analysis the results are explained. The most important factors found to be affecting the mechanism of corrosion process are presented. From the discovery of the mechanism and the factors affecting the Zn corrosion, predictions for promoting or slowing down the corrosion process may be derived.

Performance evaluation of airports or any other organisation is paramount for improving performance. The purpose of this paper is to evaluate and compare the performance of the three international airports in Libya (MJI, MRA, and LAQ airports) by considering five aspects of performance.

The considered aspects are airport service quality, airport operations, airport economy, safety and security, and environmental. The paper uses the grey system theory to assess these airports by summarizing the opinions of experts.

The finding of this study provides directions of the evaluated airports to take the correct actions to improve overall performance.

No literature has been found till date is to evaluate and compare the performance of the international airports in Libya.

This study investigates the effect of Earnings per Share (EPS), Dividends per Share (DPS), and Book Value per Share (BVPS) on stock market prices in Abu Dhabi Securities Market. All listed companies in the Abu Dhabi Securities Market are included in this study except those companies which were listed after the starting of year 2002. In addition, those companies which had been prevented from trading in the market for one year or more during the years from 2002 to 2006 were also excluded because the available data of these companies are not adequate. As a result, among the 60 listed firms in Abu Dhabi Securities Market, 22 were excluded. Four hypotheses are under consideration in this study. The simple linear regression method was used to test the first three hypotheses based on t‐test, while the multiple linear regression method was used to test the last hypothesis based on F‐test. Moreover, the correlation method is used to support the findings. The current study found a significant effect of EPS and BVPS on stock market price in the Abu Dhabi Securities Market, whereas no significant effect of DPS was found.