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This paper seeks to concern itself with the determination of the effect that external factors have on the design and implementation of management accounting systems in a developing economy which has in the last decade experienced fluctuating levels of environmental uncertainty.

This is explained through the use of a case study involving interviews and archival data in a company over a ten‐year period, a period involving considerable environmental change. It explores, how the organisation responded to the changes experienced over that time and the extent to which this impacted management accounting.

The study finds that the management accounting and control systems used are more mechanistic in times of environmental and political stability, but become more organic in periods of greater uncertainty.

The challenge of relying for this research on respondents' recall of events occurring some years previously is acknowledged and steps taken to minimise this are identified. The results of any case study research are not widely generalisable beyond the context in which it is studied.

This study offers insights into management accounting and control systems as they are implemented in an underdeveloped country where uncertainty stems from political fluctuations.

This research sees environmental uncertainty stemming from changes in the political structure and this precipitates changes in markets and their structures. Companies operating in those markets are influenced by and need to react to such changes.

This paper aims to explore the state-building attempts in post conflict zones. The neoliberal economic system has dominated the key international organizations such that the latter have designed their approaches for state building based on it. The framework of these approaches focuses on minimal state interventions in the economy and free markets by being as a “one size fits all”. However, several prominent financial institutions such as the United Nations, World Bank and International Monetary Fund that have implemented some of these approaches in various regions resulted in limited success.

This paper is comparing two cases of state building before statehood and sovereignty, and this comparison comes in socioeconomic practices of international players and local governments.

This model has been carried out in Palestine and Kosovo but failed in meeting the expected demands of independence and prosperity. Instead, it resulted in more failures in the markets and caused a decline in the macro and micro economic indicators.

The key reasons for such failures, specifically in Palestine and Kosovo, are believed to be related to the top-down approach of policy-making, the lack of independence and sovereignty and the absence of popular and local participation in policies and plans. In such context, this approach has to be further revised to create a more inclusive participatory and representative model.

Contemporary wars are continuously striking population centres across the globe with devastating consequences of destruction and annihilation, and leading to mass casualties within civilians. The purpose of this paper is to question the role of architecture and urban tissue in packing up civilians’ resilience and survival practices during urban warfare.

The investigation is based on critical spatial analysis of survival narratives obtained from an empirical study conducted in the city of Nablus in Palestine.

This paper shows that, due to its unique and highly complex socio-spatial entanglement, the kasbah of Nablus represents a paradigm in the (re)creation of community resilience. This paradigm is based on the interaction of three main elements: a multi-layered urban tissue accumulated along 2,000 years of urban evolution; a thick matrix of cultural and social constructs; and the lifting and switching of a lot of social conventions related to space during times of war.

The agency of architecture in supporting civilian survival practices during urban warfare is visited, nevertheless only partially unpacked by a number of prominent studies. This paper provides a deeper level of investigation and understanding of the interplay between the architecture of the city and resilience capacity.

The purpose of this paper is to study the effects of different types of immigrants on the labor market outcomes of different native groups.

The study uses a quasi-experimental approach, utilizing the border closures policy as well as political instability and economic conditions in the major countries of origin as exogenous sources of variation in the number of immigrants, to measure the effect of an immigrant-induced labor supply shock of each immigrant type (Palestinians and foreign guest workers) on the wage and employment of native workers (Israeli Arabs and Israeli Jews).

The effects of immigrants on local labor market outcomes vary with their origin. The different native groups, moreover, are affected differently by each type of immigrants. Specifically, a foreign-worker-induced increase in the labor supply negatively affects only the least-skilled Jewish workers. In contrast, a 10 percent Palestinian-induced increase in the labor supply increases the wage of Israeli Arabs by 3.4 percent, suggesting a net complementarity effect. Short-term slight employment adjustments occur at the intensive rather than the extensive margin.

The paper studies heterogeneous effects of immigrants by their type; also it studies heterogeneous effects experienced by different native groups. This paper informs the policy discussion about immigration and its effects on native workers.

This paper aims to attempt to tie in specific events into the case of Linde v. Arab Bank to provide a greater context. This case is the first where a US court held a bank civilly liable for providing financial support to a terrorist organization, but to do so, the court had to decide on several factors, involving as follows: the application of the anti-terrorism act; the sufficiency of evidence; and the causation of the plaintiffs’ damages.

This paper is a case study of Linde v. Arab Bank. It also takes an in-depth view of one particular terrorist attack that was alleged to have been financed by Arab Bank PLC. This paper reviewed similar legal cases, law review articles on the subject, congressional and government reports, congressional testimony and open source news involving the case and the terrorist incidents involved.

The court, in this case, ruled in favor of holding Arab Bank liable for money laundering and terrorist financing, which allowed American families to sue the bank for the loss of their loved ones.

This paper focuses on a unique issue involved in money laundering and terrorist financing. It is not fully a legal paper or a traditional academic paper. It is also unique in that case studies are rare in criminal justice and criminology journals.

The present research aims at identifying the latent factors that are driving the rise of the shadow economy in Palestine, assesses its magnitude from 1998 to 2021 and investigates the influence that its size has on the financial sustainability of Palestine's public budget.

The researchers employed the multi-indicator multi-causes (MIMIC) model to estimate the size of the shadow economy and investigate its effect on the financial sustainability of the public budget. Economic factors such as direct taxes, indirect taxes, government welfare, government spending and unemployment were considered causal variables, while indicators of financial sustainability included budget deficit, public debt and gross domestic product (GDP). The shadow economy served as an intermediary variable.

Based on the findings, the researchers recommend regulating and formalizing legitimate activities within the shadow economy. Additionally, they suggest promoting investment projects to reduce unemployment rates, lowering taxes on essential goods and consumer items and providing support to local producers in Palestine. These measures aim at addressing the challenges posed by the shadow economy and fostering economic stability.

The study reveals that the average size of the shadow economy in Palestine between 1998 and 2021 was 43.80%, fluctuating within the range of 39.92%–46.30%. It further establishes that an increase in direct and indirect taxes as well as unemployment contributes to the expansion of the shadow economy. Conversely, government welfare and spending exert a diminishing effect. Moreover, the study finds that the rise of the shadow economy correlates with an increase in public debt, budget deficit and GDP, indicating a negative impact on the financial sustainability of the public budget.

The purpose of this paper is to highlight the globality and intentionality aspects of consumer boycotts among the Muslim dominant markets around the world through the consumer animosity perspective, to provide better understanding of the issues. Some applied and potential solutions for marketers and policy makers in dealing with the issues are also discussed.

The analytical definition of consumer boycotts through the consumer animosity perspective is proposed and the relevance of the discussion is considered. The relationships between the globality and intentionality attributions with animosity and consumer boycotts are assessed before strategies to deal with the issues are diagnosed. Seminal works of classic and current consumer boycotts and animosity literature are reviewed in developing the conceptual background of the paper. Further conceptual reflections are stated based on the depicted current events in the market around the world.

The conceptual discussion revealed that consumer boycotts in the Muslim dominant market and animosity are two related issues worthy being explored. The issues are of the global concern and occurred unintentionally, therefore they could stimulate unexpected outcomes for the marketers and policy makers alike. Nonetheless, several strategies in dealing with the issues are found to be effective in preventing the issues from getting worse. However, the strategies would not work for all entities in all situations. Understanding the root of the issues would be the best solution.

The discussion is limited to conceptual background of the aspects discussed. Further empirical studies would enhance the applicability of the discussions presented.

In order to find strategies to deal with consumer boycotts in the Muslim dominant markets, marketers need to understand the real reason for the events to occur and demonstrate sincere understanding towards the issues. By doing so, consumer boycotts would not obstruct the progress and growth of the international business in general. Looking at the issues from the animosity perspective is a prolific attempt to understand the events.

The paper reveals the relationship between consumer boycotts and animosity in the Muslim dominant markets and offers understanding of the specific events occurrence. The discussion is extended to describe the events' globality and intentionality attribution assessment.

The purpose of this paper is to describe and explains the development of the evolving mental phenomenon of alternative history.

The article analyzes the role of the fiction known as the “What if?” school of speculation about the past, some of its conspicuous exemplars, and how its adaptation might affect attitudes and even prejudices about how to view life.

Present and future are not always what one thought they could become. “What if?” also gives rise to endeavours in “science” fiction and structured projections today dealing with circumstances of tomorrow and after.

Besides providing diversion, the approach serves to illustrate foresight's conception of “retrostrategy”.

The purpose of this paper is to determine if consumers in two countries (Israel and the USA), which have experienced violence in the retail environment, would perceive risk in shopping on the internet and if so, to what extent. If there were perceptions of risk for shopping online, this paper wanted to report what differences there might be between Israeli and US consumers.

Surveys were distributed to 641 US consumers and to 50 Israeli consumers with a few modifications for differences in terms. The respondents ranged in age from 14 to 86. These surveys were distributed throughout the New York City tri‐state area and in Israel in a convenience sample using a snowball approach. The surveys were collected by the researchers and returned for analysis.

Women in the USA do consider buying online when concerned with physical safety, while Israeli women were very specific in their consideration of the type of site. For them, international sites like eBay were considered to be a safer alternative when the country was on a high‐security alert. Significantly more men are concerned about the possibilities of identity theft and financial fraud online than women while women think positively about buying online when concerned about physical.

In future research, it would be interesting to follow this focus of social norms for a preference for group social interaction and social norms for independent or individualization and the speed with which e‐commerce is infused within the culture versus using the internet to gather information or to communicate via e‐mail or blogs.

Consumers seem to want to reduce their overall perceived risk and evaluate what actions will lead to a lower total perceived risk. There are good reasons for a store to have both an online presence and a storefront. Stores with a physical presence that are known to the shoppers are more likely to be considered as safe for shopping online.

This is one of the first papers to contrast consumers from a country which has had years of experience with violence in the retail environment with the consumer experiences and perceptions in the USA.

This study aims to examine women’s leadership in Oman, seeking to empirically determine whether and how local perceptions of “success” and lifestyle preferences are related to women’s agency and propensity for leadership.

Drawing on the literature, this paper qualitatively analyzes 32 semi-structured interviews of diverse Omani women leaders, identifying their conceptions of success as predominantly subjective or objective. At the same time, the study uses Hakim’s (2006) lifestyle preference model to explore women's agency.

Contrary to the literature on the central importance of domestic responsibilities for Arab Muslim women, more women in leadership positions are identified as career-centered (14/32, 44%); those who did identify as family-centered (6/32, 19%) did not cite Islam to justify that preference, and success is envisioned more subjectively (19/32, 59%).

The sample has an urban bias and does not claim to be representative of all Omani women. Interviews were conducted in English; most women leaders in Oman are required to speak English.

By analyzing work-life balance preferences as a proxy for agency and interrogating Omani women's own conceptions of success, the study may lead to more robust and culturally aware policies to support women’s leadership.

Defining in subjective terms suggests that success is not necessarily equated with achieving a high level position for Omani women. Further, only 6/32 were identified as home-centered, thus indicating the critical importance of domestic support from hired labor or family members.

This study contributes new empirical findings on women leaders in Oman that illustrates the role of personal agency and lifestyle preference in contrast to many studies that treat culture as a constant.