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Article
Publication date: 27 January 2021

Venugopal Prabhakar Gantasala, Swapna Bhargavi Gantasala, Tareq Na'el Al Tawil and Prerana Prasad

The intention for this study was to explore any relationship that might exist between quality of learning experience (QLE), the second construct student satisfaction (SS…

Abstract

Purpose

The intention for this study was to explore any relationship that might exist between quality of learning experience (QLE), the second construct student satisfaction (SS) and the third construct perceived overall experience (POE) among undergraduate students within the higher education context. This study also attempts to explain the path direction between QLE, SS and POE.

Design/methodology/approach

The researchers utilized structural equation modeling to analyze the variables considered for this study – QLE, SS and POE and for hypotheses testing. Respondents for this study were medical students' coordinators of the undergraduate level of medical colleges in the 28 states of India. Data collected for the study were possible by utilizing a questionnaire that was emailed to these student coordinators. The emailing effort returned 198 (n) filled questionnaires (complete) representing 198 institutions offering undergraduate-level medical programs out of a total of 542 institutions that offer undergraduate medical programs.

Findings

Findings from this study confirm the relationship between QLE with SS, and PLE. Interestingly, the findings established a significant relationship between SS and POE.

Practical implications

Decision-makers and administrators of higher education institutions (HEIs) can utilize the findings from this study to focus on strengthening important elements of QLE in ways that positively impact SS and POE of students taking online courses and program offerings. The study reiterates the importance of course content, course structure, lecture-delivery quality, instructor mentoring and student-instructor interactions on SS and POE. The role of SS in reinforcing confirmation, perceived usefulness, perceived openness of the online courses and the perceived reputation was established. This relationship is key to administrators while they focus on improving SS and building on the institutions' reputation in addition to their efforts to support marketing and enrollments during the pandemic.

Originality/value

Researchers in the past have examined the relationships between QLE and another construct of this study – SS. Past research has also examined the relationship between QLE and POE. However, there is not enough research exploring the relationship between SS and POE. This study establishes the relationship between SS and POE that benefits decision-makers in higher education.

Details

Journal of Applied Research in Higher Education, vol. 14 no. 1
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 4 September 2020

Hassan Younies and Tareq Na’el Al-Tawil

The purpose of this study is to investigate hotel workers’ preferences among the following pairs: intrinsic and extrinsic motivators and non-material and material factors.

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Abstract

Purpose

The purpose of this study is to investigate hotel workers’ preferences among the following pairs: intrinsic and extrinsic motivators and non-material and material factors.

Design/methodology/approach

The study used the quantitative method and a descriptive design to draw inferences about employees’ preferences for items intended as reward and recognition. Convenience sampling was used in selecting the respondents using a survey questionnaire as the research instrument.

Findings

This study has shown that hospitality employees differ in their preference for some material and non-material items signifying reward and recognition (RR). Management should take these differences into account when devising such incentives. The heterogeneous workforce structure in the United Arab Emirates may complicate the design of an RR system. Practitioners in the hospitality industry may note with interest that achieving employee performance and satisfaction is a complex exercise. The satisfaction that employees derive can be strengthened by focusing on Herzberg’s motivators while employee dissatisfaction could be prevented by addressing hygiene factors. Human resource personnel can achieve a measure of success while developing and administering a compensation program that stimulates effort related to work, tasks or accomplishment of goals. While motivated employees are expected to perform better, employee productivity according to certain research is related to the level of meeting ones’ needs. It is, therefore, important for organizations in the hospitality industry to consider the design of a well-balanced but flexible reward-recognition system that serves motivating employees toward the achievement of organizational goals and meet their own needs.

Originality/value

The writers included demographic information and employment characteristics as part of their study. They included 10 factors, such as language, ethnicity, age, years in company and department among others.

Details

International Journal of Law and Management, vol. 63 no. 2
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 8 February 2021

Tareq Na’el Al-Tawil, Venugopal Prabhakar Gantasala and Hassan Younies

This paper aims to present a vital strand that is part and parcel of an informed discussion towards the adoption of labour-friendly practices (LFP). This study is intended…

Abstract

Purpose

This paper aims to present a vital strand that is part and parcel of an informed discussion towards the adoption of labour-friendly practices (LFP). This study is intended to examine the influence of LFP on five dimensions: job performance (JP), employee satisfaction (ES), corporate governance (CG), customer satisfaction (CS) and organizational performance (OP).

Design/methodology/approach

The study was conducted on top and middle-level management personnel in several companies across the United Arab Emirates (UAE). A total of 1,000 questionnaires was distributed personally and via email of which 366 usable responses were analysed using confirmatory factor analysis and structural equation modelling (SEM).

Findings

The results reinforce the premise that LFP positively and significantly influences value maximization.

Originality/value

This paper affirmed that what is good for the employees (or other stakeholders) is also good for shareholders, but within the constraints of an ideal context, where the shareholders subscribe to strict ethical principles and the stakeholders act with their moral agency intact. Thus, the discussion of LFP comprises not just about what is satisfying for the employees but also what is conducive for optimal value creation. The empirical findings were, however, more compatible within the agency theory framework because of the non-instrumentality that was observed too ideal and philosophical for the stakeholder theory of value creation.

Article
Publication date: 13 July 2020

Tareq Na'el Al-Tawil and Hassan Younies

The purpose of this paper is to tackle the most pressing issues confronting global anti-money laundering (AML) efforts, particularly, the implications of the Brexit from…

Abstract

Purpose

The purpose of this paper is to tackle the most pressing issues confronting global anti-money laundering (AML) efforts, particularly, the implications of the Brexit from EU and the increasing association of bitcoin and cryptocurrencies with crimes.

Design/methodology/approach

This paper will evaluate the implications of Brexit to AML efforts and the threat that cryptocurrencies like bitcoin pose to the financial system.

Findings

Instead of banning trade and other transactions using BTC and other cryptocurrencies, financial experts, with the able assistance of IT and mining experts, from all over the world need to convene and tailor an effective regulatory framework. Solid cooperation among the international community, supported by unitary standards and procedures, will help boost the worlds AML/combatting the financing of terrorism (CFT) efforts. As an added bonus, effective regulation, monitoring and control can facilitate more efficient tax collection.

Originality/value

Recommendations were advanced about the future of AML/CFT efforts and the need for internationally holistic approaches in combatting these twin scourges on all economies.

Details

Journal of Money Laundering Control, vol. 24 no. 1
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 4 April 2019

Tareq Na’el Al-Tawil

The purpose of this paper is to examine the available judicial precedence using both the United Arab Emirates and UK laws to bring up a much broader understanding of…

1109

Abstract

Purpose

The purpose of this paper is to examine the available judicial precedence using both the United Arab Emirates and UK laws to bring up a much broader understanding of wrongful and fraudulent trading concepts and provide a critical analysis of potential personal liabilities of directors in the UK and UAE jurisdictions for the acts of fraud and mismanagement.

Design/methodology/approach

This paper seeks to understand corporate fraud from the aspect of trading. It will take an in-depth look into wrongful trading and fraudulent trading in the UAE and UK jurisdictions while analyzing the punishment for the same. The study will also look at famous cases for the same while seeking to understand the mitigation measures undertaken in various nations across the world.

Findings

The author studies the contents and provisions of the UK Insolvency Act 1986, truly the concepts of wrongful trading and fraudulent trading are not explicitly mentioned in the UAE Law, but the said terms associated with “lifting of corporate veil” are notionally existent under the UAE Federal Law No2/2015, otherwise known as Companies Law (Articles 84 and 162-1), and under the UAE Bankruptcy Law (Federal Decree Law No. 9 of 2016), which provides legislation governing trading while the company is insolvent.

Originality/value

In the current paper, the author is keen to examine the available judicial precedence to bring up a much broader understanding of the mentioned concepts and provide a critical analysis of potential personal liabilities of directors in the UK and UAE jurisdictions for the acts of fraud and mismanagement.

Details

International Journal of Law and Management, vol. 61 no. 2
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 5 June 2020

Hassan Younies and Tareq Na'el Al-Tawil

The purpose of this paper is to explore the extent to which cybercrime laws protect citizens and businesses in the United Arab Emirates (UAE). Pertinent questions over the…

Abstract

Purpose

The purpose of this paper is to explore the extent to which cybercrime laws protect citizens and businesses in the United Arab Emirates (UAE). Pertinent questions over the lax regulatory environment and incomprehensible cybersecurity policies have influenced the discussions.

Design/methodology/approach

This paper will first offer a global outlook of cybersecurity laws and legislation. The global outlook will present the basis for examining best practices that the UAE could emulate. The paper will then examine the legislative landscape of cyber laws in the UAE, including cross-country comparisons. The comparisons are critical, as the country’s cybercrime laws are in their infancy phase.

Findings

The UAE has taken decisive and proactive measures to deter the threat of cybercrimes and cyberattacks. The UAE strategy comprehensive strategy has been effective in protecting the economy and populations from the adverse effects of cybercrimes. The success lies in the enactment of comprehensive and streamlines laws and regulations with harsher penalties. The stringent legal measures, including longer jail terms, stiffer fines and deportation of foreigners, have ensured robust deterrence to cybercriminals.

Originality/value

The analysis has shown that the UAE has a higher score of preparedness against cybercrimes and cyberattacks. The UAE has specifically crafted a broader and effective legislative framework of cybercrime laws. Although the UAE has comprehensive cybercrime laws, the remarkable level of technological advances in the country makes citizens and businesses lucrative targets. The UAE now has the burden of doubling down its legal efforts to deter emerging cybersecurity risks.

Details

Journal of Financial Crime, vol. 27 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 10 August 2020

Tareq Na'el Al-Tawil and Hassan Younies

The purpose of this paper is to discuss incongruities in the corporate entity over the matter of agency. In lieu of the traditional notion of moral agency theory, the…

Abstract

Purpose

The purpose of this paper is to discuss incongruities in the corporate entity over the matter of agency. In lieu of the traditional notion of moral agency theory, the stakeholder model offers congruent grounding to corporate governance. Socially irresponsible or unethical corporate activities are perceived to increase expenses, diminish shareholder value and tarnish business reputations. In contrast, socially responsible corporate practices contribute to positive attitudes to the company and contribute to the creation of competitive advantage.

Design/methodology/approach

This paper follows the ongoing evolution of the regulatory changes instituted after the scandalous corporate fiascos of the present century, such as those of Enron and WorldCom in the USA, Polly Peck in the UK, HIH Insurance and One.Tel in Australia, and Siemens in Germany, inter alia. The exposition also touches on the regulatory metamorphosis of corporate governance in its convergence towards “meta-regulation” with corporate social responsibility at the core.

Findings

While meta-regulation has so far worked in many countries, caution is expressed over the perils of over-reliance on a meta-regulatory approach. Industries or market sectors should also attempt to operate from the start within the confines of self-regulation and government regulation. Market sectors and industries need to find the framework of regulation that is best suited to their operations.

Originality/value

The paper concludes by discussing the observed challenges and implications of such convergence, as well as future directions for law practitioners, academics and researchers in the realm of corporate conduct.

Details

Journal of Financial Crime, vol. 27 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 5 September 2022

Tareq Na’el Al-Tawil

The purpose of this paper is to provide a high-level analysis of the intersection emerging cryptocurrency sector with anti-money laundering (AML) regulations and…

Abstract

Purpose

The purpose of this paper is to provide a high-level analysis of the intersection emerging cryptocurrency sector with anti-money laundering (AML) regulations and risk-based AML diligence systems maintained by financial institutions.

Design/methodology/approach

The analysis begins with a description of cryptocurrencies, focusing specifically on how the supporting technologies and applications increase vulnerabilities. The information will lay the foundation for examining the vulnerabilities existing in the architecture of cryptocurrency technology, as well as potential targets for regulations. The second part of the analysis will then shift focus to defining the scope of the money laundering problem associated with cryptocurrencies. An in-depth understanding of the problem is necessary to inform tailored AML legislation and regulations. The third part of the analysis will explore emerging AML regulations that govern cryptocurrencies, focusing specifically on those being developed and implemented in the United Arab Emirates (UAE). The UAE regulations will then be compared to those of the USA and European Union (EU) for comparative analysis and best practices.

Findings

The UAE has a robust legal system aimed at bolstering AML efforts while supporting widespread integration of crypto assets into business and government operations. A review of the UAE’s legislative framework reveals critical issues. First, the current regulations do not cover decentralized finance (DeFi) and non-fungible tokens (NFTs). The absence of clear regulations for DeFi and NFT protocols has created a leeway for money laundering and related criminal activities. Second, there is a high level of fragmentation in the UAE’s legislative landscape. The UAE does not have uniform, national laws that apply to all the Emirates. Fragmentation is not unique to the UAE but a major global problem that affects the USA and EU. Therefore, it is necessary to adopt a tailored approach where standard rules and regulations are responsive to the diverse aspects of cryptocurrencies. The strategy is vital, as it will be impractical to create a single legislation or law that will cover all the crypto assets, including their diverse applications. Furthermore, the Financial Action Task Force (FATF) should develop a global standard that will support a unified/harmonized application of AML/counter-terrorist financing (CTF) laws and regulations related to cryptocurrencies and the blockchain technology.

Originality/value

The borderless nature of digital currency and exchanges means that the existing laws and regulations are inadequate to address cross-border money laundering activities. Thus, there is an urgent need of harmonizing global regulations to ensure uniformity in applications. The quest for harmonization should be a priority as the FATF works towards developing a global standard. The global standard will support a uniform application of AML/CTF laws and regulations related to cryptocurrencies and the blockchain technology.

Details

Journal of Money Laundering Control, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-5201

Keywords

Article
Publication date: 3 May 2016

Tareq Na’el Al-Tawil

This paper aims to underline and evaluate what corporations are as artificial entities, the concept of corporate governance (CG) in the twentieth century and whether a…

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Abstract

Purpose

This paper aims to underline and evaluate what corporations are as artificial entities, the concept of corporate governance (CG) in the twentieth century and whether a corporation owes allegiance to its key stakeholders in the twenty-first century.

Design/methodology/approach

Because it requires development in the twenty-first century, a clarification of the key areas of reform in “global corporate governance” is overdue. These include an analysis of the stakeholder role; the logic and effect of the codes of corporate practise such as in the Cadbury Code and Combined Codes. The “value chain theory” in CG and how it should be placed not only on financial value but also on natural, human and cultural values will looked at. This paper also provides a brief insight into major multi-national corporate collapse. The Enron case, for example, highlights how such mishaps can be avoided to rekindle trust and transparency, as well as disclosure to authorities, shareholders and the public.

Findings

This paper looks at how public interest and consumer interest play a role in corporate existence by analysing an inevitable change in the twenty-first century from absolute corporate control to public/consumer control and have an influence in areas like environmental, ethical and employee protection and recognition. The emotional side of a corporation is brought to life to win the hearts of consumers and the public. How this fares in the light of profits and long-term Environmental Management Scheme investment will be evaluated.

Originality/value

This paper ends with a general conclusion, summarising the necessary changes to governance and the author’s opinion on the realities of change: will it work, will it improve the living standards or will it just increase the gap between well-organised and ill-fated economies?

Details

Journal of Financial Crime, vol. 23 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 12 March 2018

Tareq Na’el Al-Tawil, Prabhakar Gantasala and Hassan Younies

This paper aims to discuss the benefits and disadvantages of the law on the expansion of the jurisdiction of the Dubai International Financial Centre (DIFC) Court. The…

Abstract

Purpose

This paper aims to discuss the benefits and disadvantages of the law on the expansion of the jurisdiction of the Dubai International Financial Centre (DIFC) Court. The major role of DIFC Courts in the Arab community is to handle cases related to commerce and business. For a long time, the court had been acting only in their geographical area until a new law was enacted to extend their jurisdiction all over the world. Afterward, a lot of criticism emerged as for why and how the court will benefit from such actions. The law has drawn a harsh response, although most benefits have also been experienced since the court received quite a large number of new signings. Interaction at the world business forum has benefited the economy of Dubai thanks to the law.

Design/methodology/approach

The following study focuses on a description of such benefits and drawbacks. The study does not evaluate a factual process of expansion but indicates the most distinct evidence of positive, as well as negative consequences of the expansion.

Findings

It is appropriate to make a general comment on the fact that the expansion of DIFC Court is not sufficiently effective at the current stage. Needless to say, it contains numerous positive aspects, but the gaps are evidently essential because they place the entire Court in a hard circumstance. The Court does not have a well-developed legal framework for its new area of jurisdiction as long as its limited volume of prior precedent is a distinct sign of the Court’s dependence on the UAE’s Law. In such way, DIFC Court will not be able to address issues within new fields of jurisdiction, as it simply lacks an expertise and international law in its legal framework. Moreover, the jurisdiction over new areas of international business was not verified with a plain system of mediation, which is why a current expansion of DIFC Court has to be recognized as redundant. However, its advantages are tending to produce their effects provided that the Court manages to address its current problems.

Originality/value

The study has described the basic benefits and drawbacks of DIFC Court expansion. To speak about the main benefits, they can be depicted as appliance of the common law, unification of English language for proceedings, presence of a preliminary arbitration and guarantees of award enforcement. In a similar way, the drawbacks of the expansion have been issued. The study has identified such drawbacks as lack of international and sophisticated expertise, untested legal framework, strong influence of forum non conveniens, and existence of a limited volume of prior precedent. The paper has not assessed a success of a factual expansion of DIFC Court jurisdiction, but it has managed to fulfill its primary purpose. Thus, the paper has identified a certain tendency concerning the expansion.

Details

International Journal of Law and Management, vol. 60 no. 2
Type: Research Article
ISSN: 1754-243X

Keywords

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