EuroMid Journal of Business and Tech-Innovation (EJBTI)
type: channel
description: EuroMid Journal of Business and Tech-Innovation (EJBTI) (Formerly: The International Journal of Business Ethics and Governance – ceased publication at the end of 2021) The EuroMid Journal of Business and Tech-Innovation (EJBTI), launched in 2022, is the continuation of the International Journal of Business Ethics and Governance under its new title. The journal is published by the EuroMid Press. It builds on the strong foundation of its predecessor while expanding its scope to reflect the growing intersection of innovation, technology, and contemporary business practices. EJBTI provides an international, peer-reviewed platform for the dissemination of high-quality, original research in business, technology, accounting, finance, governance, and related interdisciplinary fields. The journal welcomes theoretical, empirical, methodological, and applied research that advances knowledge and addresses contemporary challenges in academia, industry, and public policy. Committed to the highest standards of scholarly publishing, EJBTI encourages contributions from researchers, academics, practitioners, and policymakers worldwide, fostering interdisciplinary dialogue and promoting innovation across business and technology disciplines. The journal publishes three issues per year. Online ISSN: 3062-2131
publisher: EuroMid Academy of Business and Technology (EuroMid Press)
language: en
publication name: EuroMid Journal of Business and Tech-Innovation (EJBTI)
issn: 3062-2131
items: Socio-Economic Factors Impacting the Adoption of Rental Apparel Platforms: A Cross-Cultural Study
items: How Digital Self-Efficacy Reduces Social Isolation and Enhances Self-Esteem Among Older Adults in Emerging Economies: Evidence from PLS-SEM
items: Strategic Planning and Organizational Success: An Empirical Study on Small Businesses in the Service Sector in Bahrain
items: The Emerging Role of Artificial Intelligence in Personalized and Ethical Green Retail Marketing: A Bibliometric Analysis
items: The Impact of Data Privacy Concerns on Customized Marketing Effectiveness: Evidence from the Jordanian Market
items: The Impact of Remote Work on Employees’ Mental Health: A Comprehensive Literature Review
items: The Impact of Search Engine Optimization Strategies on Enhancing Brand Awareness: An Empirical Study of Ecommerce Users in the Gulf Cooperation Council Market
items: Employee Perceptions of AI Ethics and Moral Accountability in Saudi Arabian Organisations: A Qualitative Study
items: Sustainable Tech Trends: A Roadmap for Modern Businesses
items: Digital Transformation as a Mediating Variable in the Relationship between Organizational Culture and Job Satisfaction
items: Exploratory Study on Judicial Rulings Issued by Bahraini Courts in Litigations Related to the Lease Ending with Ownership (Ijarah Muntahiya Beltamleek) Mode of Financing
items: The Role of Agile Managers’ ‎Practices on Banks’s Employees ‎Performance in The Kingdom of ‎Bahrain
items: Revolutionizing Sustainability: The Tech-Forward Business Landscape
items: Challenges and Difficulties facing Islamic Financial ‎Inclusion‏ ‏in Women's Economic Empowerment in ‎Yemen: Qualitative Approach
items: Transparency Standards ‎Implementation in Light of Governance in the Islamic Banks in Kuwait
items: Public Debt and Government Expenditure: Applied Study on the Palestinian Environment
items: Investigating the Influence of Entrepreneurship on Entrepreneur's Life
items: The Environmental Cost of Intelligence: Corporate Obligations and a Governance Framework for Sustainable AI
items: The Role of Human Resources Information Systems in Enforcing Knowledge Management: A field study - the Ministry of Transport in Gaza Strip
items: Entrepreneurship Ecosystem in Arab World: ‎the status quo, impediments and the ways ‎forward
items: Entrepreneurship in Technical Education Colleges: Applied Research on University College of Applied Sciences Graduates - Gaza.
items: The Economic Growth of the Andean Community of Nations and International Trade between 1990 and 2022
items: Conceptualizing the Effect of Political Instability towards Audit Committee Effectiveness and Earnings Management
items: The Ethical Board: Reconceptualising Corporate Governance as a Moral Practice
items: The Implications of the Psychological Contract on the Perceived Organizational Reputation of Workers on the Temporary Employment Clause in the Gaza Strip
items: The Impact of the Broad Money Supply (M2) on Economic Growth per Capita in Palestine
items: The Impact of Social Media on Employee Productivity at the Workplace
items: Obstacles to the Application of Artificial Intelligence in Palestinian Income Tax Departments
items: Board Diversity and Governance Quality in the MENA Region: Survey Evidence from Egyptian Listed Firms
items: The Impact of Exports on Economic Growth in Palestine (1995-2019)

Socio-Economic Factors Impacting the Adoption of Rental Apparel Platforms: A Cross-Cultural Study
type: item
description: Fashion consumption is undergoing a shift as more consumers embrace rental over ownership. This cross-cultural study examines the socio-economic determinants of rental apparel platform adoption across different cultural settings, recognizing that this concept is perceived differently based on cultural backgrounds. The study focuses on identifying the transition toward sustainable and shared consumption models and its impact on consumer behavior. This shift is further supported by the increasing role of digital platforms in enhancing consumer accessibility and streamlining rental transactions. A mixed-methods research design was employed to gain a holistic understanding of consumer perceptions of rental clothing service apps. Various socio-economic variables, such as income level and education level, were examined to measure cultural differences. By considering economic access, the research provides a detailed understanding of adoption dynamics. A geographically dispersed sample of 350 respondents was used in this research. Different demographic profiles, adoption rates, and regression modeling were applied to analyze predictors of adoption. The research findings contribute valuable insights for society, marketers, and policymakers regarding the adoption dynamics of the rental apparel market, providing perspectives at the crossroads of fashion, sustainability, and consumer culture. Additionally, this study highlights the increasing role of online rental platforms in facilitating access to rental apparel, particularly as digital marketplaces provide a convenient and cost-effective alternative to traditional fashion consumption.
subject: Articles
  topic: section
subject: Rental Apparel, Fashion Flexibility, Environment Concern, Digital Transformation.
  topic: keywords
creator: Mohammed Salem
rights: Copyright (c) 2024 Mohammed Salem (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-08-06
publication date: 2026-08-06
starting page: 20
ending page: 32
doi: 10.51325/ejbti.v3i2.191

How Digital Self-Efficacy Reduces Social Isolation and Enhances Self-Esteem Among Older Adults in Emerging Economies: Evidence from PLS-SEM
type: item
description: This research focuses on the role of social media self-efficacy in shaping social media usage and its relationship with the psychological impact on older adults. Most studies have treated social media use as a homogeneous activity. Using digital aging theory as a framework, this study conceptualizes the usage of informational social media as a specialized behavioral mechanism and investigates its impacts through digital self-efficacy, perceived social isolation, and self-esteem. This study collected survey data from 300 older adults and employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to develop and test a structural model with comprehensive direct and indirect relationships. This study found social media self-efficacy has a positive impact on the informational use of social media (β = 0.562). Informational use, in turn, significantly reduces perceived social isolation (β = −0.291) and enhances self-esteem (β = 0.41). Additionally, social media self-efficacy directly impacts the perception of social isolation (β = -0.27) and self-esteem (β = 0.34), and therefore has a partial mediation effect. The structural model provides a moderate explanatory power and strong predictive relevance for key psychological outcomes. The study furthers digital aging theory by separating and documenting a pathway that has been largely overlooked by researchers that analyses digital self-efficacy and psychological resilience, and applies it to older adults. The findings have important policy implications, suggesting that promoting information-focused digital competencies among older adults can reduce social exclusion and improve quality of life, particularly in developing and emerging economies.
subject: Articles
  topic: section
subject: Self-Efficacy on Social Media; Social Media Informational Usage; Social Isolation; Self-Esteem; Elderly; PLS-SEM
  topic: keywords
creator: kiran katepogu
creator: Mahesh Tadipigari
creator: Syamala Devi Challa
creator: Arti Singh
creator: Rajeswari B
rights: Copyright (c) 2026 kiran katepogu, Tadipigari Mahesh Babu, Challa, Arti Singh,, Rajeswari B (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 33
ending page: 55
doi: 10.51325/k16wrr08

Strategic Planning and Organizational Success: An Empirical Study on Small Businesses in the Service Sector in Bahrain
type: item
description: Strategic planning has been proven to be an effective organizational tool that plays a vital role in organizational success and performance. Strategic managers understand the importance of the formulation and execution of strategic plans that can guide the direction of the organization, its decision-making process, implementation, evaluation, and control of plans. Strategic planning level and intensity are influenced by several managerial, organizational, and environmental factors and can vary from one organization to another. This paper mainly aims to investigate the impact of strategic planning on organizational performance. The study covers the services sector in Bahrain by implementing qualitative and quantitative approaches based on interviews and surveys with managers and other members in the strategic planning team from small businesses in Bahrain. Results showed that environmental scanning and resource availability have an insignificant impact on organizational success, while strategy formulation, implementation, and evaluation have a significant impact and high correlation on organizational success and performance in the services sector in Bahrain.
subject: Articles
  topic: section
subject: Strategic Planning
  topic: keywords
subject: Organizational Success
  topic: keywords
subject: Small Businesses
  topic: keywords
subject: Service Sector
  topic: keywords
subject: Bahrain
  topic: keywords
creator: Dana Abbas Kayed
creator: Noor Alsayed
rights: Copyright (c) 2026 Dana Abbas Kayed, Noor Alsayed (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 1
ending page: 8
doi: 10.51325/162qfn16

The Emerging Role of Artificial Intelligence in Personalized and Ethical Green Retail Marketing: A Bibliometric Analysis
type: item
description: Artificial intelligence (AI) has been a transformative force in today's retail industry, changing the way companies interact with customers, make decisions, and promote sustainability. To gain deeper insights into the shifting research landscape at the intersection of AI, personalized marketing, ethical governance and green retail, this paper provides a bibliometric analysis. Bibliographic data were collected from the Scopus database from peer-reviewed journal articles and review papers (2018 – May 2026), then the data were systematically screened by the PRISMA framework to obtain a final count of 140 articles. The publication trends, influential authors, and leading journals, thematic developments and keyword co-occurrence structures were identified by analyzing the dataset with Bibliometrix (version 4.x) and Biblioshiny in RStudio. Results show that there has been a significant increase in the rate of research publications starting from 2024, indicating a growing interest and curiosity in the field of AI for sustainable retailing from both the academic and industry sectors. The key focus areas of research are artificial intelligence, electronic commerce, consumer behavior, sustainability, machine learning, data privacy, and ethical marketing. Thematic mapping and co-occurrence network analyses reveal that the field is interdisciplinary and that the use of responsible AI technologies is increasingly tied in with sustainable and ethical approaches to retail. The study also identifies a few areas that will see further development in the future, such as responsible AI governance, customer experience, explainable AI, and predictive analytics. Technical transparency is done through systematic data cleaning, systematic harmonization of keywords and strictly defined inclusion criteria (Journal articles and review papers only). The findings highlighted implications and recommendations for researchers, practitioners, and policymakers to enhance ethical, sustainable, and cus…
subject: Articles
  topic: section
subject: Artificial Intelligence, Personalized Marketing, Ethical Marketing, Green Retail Marketing, Sustainability, Bibliometric Analysis.
  topic: keywords
creator: Junaid Hushain
rights: Copyright (c) 2026 Junaid Hussain (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 56
ending page: 87
doi: 10.51325/5bphzj87

The Impact of Data Privacy Concerns on Customized Marketing Effectiveness: Evidence from the Jordanian Market
type: item
description: Within the context of Privacy Calculus Theory, this study investigates the relationship between consumers’ data privacy concerns and the perceived effectiveness of personalized marketing. Using a quantitative survey, the study examines how consumers weigh the benefits of personalization against the risks to their privacy in the context of digital marketing. The findings show that while consumers value personalized marketing, privacy concerns influence their overall perception of its effectiveness. High privacy concerns are linked to lower perceptions of personalized marketing strategies, underscoring the conflict between utility and risk. The study applies Privacy Calculus Theory to marketing effectiveness, extending beyond disclosure intentions alone. Jordan, as a developing market, is increasingly adopting digital marketing and growing more aware of data privacy issues. The findings highlight the importance of trust-building mechanisms, privacy-sensitive personalization strategies, and organizational transparency. Companies must balance their personalization efforts with responsible data practices in order to improve customer acceptance and sustain long-term engagement.
subject: Articles
  topic: section
subject: Digital marketing
  topic: keywords
subject: consumer trust
  topic: keywords
subject: data privacy concerns
  topic: keywords
subject: personalized advertising
  topic: keywords
subject: personalization-privacy paradox
  topic: keywords
creator: Enas Alsaffarini
creator: Bahaa Subhi Awwad
rights: Copyright (c) 2026 Enas Alsaffarini, Bahaa Subhi Awwad (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 20
ending page: 32
doi: 10.51325/dt3jr955

The Impact of Remote Work on Employees’ Mental Health: A Comprehensive Literature Review
type: item
description: This paper examines how remote work affects employees’ mental health in the post-pandemic context through a systematic review of the literature. A structured search was carried out across five databases (Scopus, Web of Science, PsycINFO, PubMed, and Google Scholar), focusing on peer-reviewed studies published between 2020 and 2025. After applying the selection criteria, 25 studies were included in the review. The analysis uses a thematic approach to identify common patterns and differences across studies. The findings show that remote work has both positive and negative effects. On the positive side, employees often report greater flexibility, more autonomy, and less commuting, which can support well-being. At the same time, remote work is linked to challenges such as social isolation, blurred boundaries between work and personal life, and increased use of digital tools, which can lead to stress, fatigue, and burnout. The review also shows that these outcomes are not the same for all employees. Factors such as organizational support, job design, and individual circumstances play an important role. For example, lack of social interaction and poor boundary management are often associated with higher stress levels, while supportive work environments can reduce these risks. This paper brings together recent evidence in a structured way and highlights gaps in the literature, including the limited use of longitudinal studies and the need for more research across different sectors and groups of employees. It also outlines practical steps that organizations can take to better support employee well-being in remote work settings.
subject: Articles
  topic: section
subject: Remote Work, Hybrid Work, Work from Home, Mental health, Well-Being
  topic: keywords
creator: Noor Alsayed
rights: Copyright (c) 2026 Noor Alsayed (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 9
ending page: 19
doi: 10.51325/vn1xs695

The Impact of Search Engine Optimization Strategies on Enhancing Brand Awareness: An Empirical Study of Ecommerce Users in the Gulf Cooperation Council Market
type: item
description: The effect of SEO strategies on brand awareness amongst ecommerce consumers in the GCC market is investigated in the current study. In the context of quantitative and descriptive analytical, cross-sectional research design, the data were obtained via an online questionnaire administered to convenience sampled individuals who have made purchases on regional ecommerce websites (Shein, Temu, Namshi, Noon, iHerb, Max Fashion). 48 usable questionnaires were gathered. The concept of SEO strategy was operationally defined by content optimization, link building, technical SEO, and keyword optimization/accessibility factors. The concept of brand awareness was defined by brand recognition and brand recall factors. Data analyses were conducted using the SPSS version 26 package, which involved descriptive statistics, one sample t-tests, Pearson correlations for validation, Cronbach's alpha coefficient for reliability, and multiple linear regression. The regression equation proved to be statistically significant, F(4, 43) = 28.849, p < .001, accounting for 72.9% of the variance in brand awareness (R = .854, R² = .729, adjusted R² = .703). Content optimization (β = .578, p < .001), link building (β = .396, p < .001), and technical SEO (β = .360, p < .001) were identified as positive, statistically significant predictors of brand awareness while keyword optimization/accessibility was not (β = .018, p = .835). The results indicate that the content quality, credibility of the backlink profile, and technical performance of websites have stronger association with brand awareness in the studied sample than keyword activities alone. Managerial and theoretical implications, limitations of the study (small nonprobability sample size and exploratory nature of reliability of two-item subscales), and future research recommendations are provided.
subject: Articles
  topic: section
subject: Search Engine Optimization
  topic: keywords
subject: Brand Awareness
  topic: keywords
subject: Brand Recognition
  topic: keywords
subject: Brand Recall
  topic: keywords
subject: Digital Marketing
  topic: keywords
subject: Gulf Cooperation Council
  topic: keywords
creator: Donia Abdulhamid Rushdy Al-Alami
rights: Copyright (c) 2025 Donia Abdulhamid Rushdy Al-Alami (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-09-30
publication date: 2025-09-30
starting page: 40
ending page: 50
doi: 10.51325/phpsvj42

Employee Perceptions of AI Ethics and Moral Accountability in Saudi Arabian Organisations: A Qualitative Study
type: item
description: The rapid deployment of artificial intelligence in organisational decision-making has generated urgent questions about how employees experience, interpret, and morally evaluate AI systems that shape their working lives — from performance monitoring and task allocation to promotion decisions and disciplinary processes. Yet the employee perspective on AI ethics remains substantially underexplored, particularly in non-Western institutional contexts where distinct cultural, religious, and organisational norms may produce different moral frameworks for evaluating algorithmic authority. This paper reports findings from an interpretive qualitative study based on 38 in-depth semi-structured interviews with employees, middle managers, and HR professionals across nine Saudi Arabian organisations that have deployed AI systems in workforce management or operational decision-making. Using reflexive thematic analysis following Braun and Clarke's (2022) methodology, we identify five master themes that structure employee moral experience of AI in the Saudi workplace: (1) Algorithmic opacity and the collapse of moral dialogue; (2) Displaced accountability and the erosion of relational trust; (3) Religious and cultural frames for evaluating algorithmic authority; (4) Collective versus individual moral responses to AI-driven harm; and (5) Resignation, resistance, and the ethics of algorithmic coping. The study makes three theoretical contributions: it develops the concept of relational accountability as a culturally grounded alternative to procedural accountability in AI ethics; it shows how Islamic ethical frameworks, particularly concepts of 'adl (justice), amanah (trustworthiness), and shura (consultation), provide Saudi employees with a distinctive moral vocabulary for evaluating AI systems; and it argues that the dominant discourse of individual data rights is poorly calibrated to the collective moral sensibilities that characterise Saudi Arabian and broader GCC organisational cu…
subject: Articles
  topic: section
subject: AI Ethics
  topic: keywords
subject: Employee Attitudes
  topic: keywords
subject: Qualitative Research
  topic: keywords
subject: Saudi Arabia
  topic: keywords
subject: Algorithmic Accountability
  topic: keywords
subject: Thematic Analysis
  topic: keywords
creator: Qasim Zureigat
rights: Copyright (c) 2026 Qasim Zureigat (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 45
ending page: 59
doi: 10.51325/d4w0yq25

Sustainable Tech Trends: A Roadmap for Modern Businesses
type: item
description: With the increasing environmental concerns, businesses and corporations worldwide are slowly moving towards sustainable practices to minimize their carbon footprints. Technology is a mighty tool that allows creative solutions to address various sustainability problems. This article discusses the intersection of sustainability and technology; it evaluates the existing paradigms and suggests how enterprises can adopt sustainable technologies. This article offers a practical framework to modern enterprises on how to embrace innovative technological directions that foster environmental enhancement and promote long-term economic continuity through the examination of the most decisive fields of sustainable technological evolution, such as digitalization, green transport, renewable power production, and circular economy.
subject: Articles
  topic: section
subject: Sustainable Technology, Sustainability, Modern Businesses, Renewable Energy, Circular ‎Economy, Green Transportation, Digitalization.
  topic: keywords
creator: Ranjit Singha
creator: Surjit Singha
rights: Copyright (c) 2022 Ranjit Singha, Surjit Singha (Author) https://creativecommons.org/licenses/by/4.0
date: 2022-05-31
publication date: 2022-05-31
starting page: 71
ending page: 81
doi: 10.51325/ejbti.v1i2.186

Digital Transformation as a Mediating Variable in the Relationship between Organizational Culture and Job Satisfaction
type: item
description: The study aims to identify the impact of digital transformation as a mediating variable in the relationship between organizational culture and job satisfaction. The data were collected from a random sample of faculty and staff members in Saudi universities, where 350 valid responses were obtained for analysis. The study finds a positive and strong correlation between organizational culture and its dimensions (values, expectations, norms, policies, and procedures) and job satisfaction and its dimensions (work requirements factors, labor relations factors, work conditions factors). Also, there is a positive and strong relationship between organizational culture and digital transformation and between digital transformation and job satisfaction. Moreover, there is a partial mediating effect (direct and indirect) of digital transformation and its dimensions (setting strategy, building culture, managing field operations) on the relationship between organizational culture and job satisfaction at the level of basic variables and their dimensions for spreading awareness of the importance of digital transformation in various institutions, including universities. This reveals the difficulties facing Saudi universities in the process of digital transformation, considering the COVID-19 pandemic. The study reached several conclusions. First, lower administrative levels are not allowed to participate in the planning of new applications. Second, the training programs offered to civil and technical workers in the universities under study are weak. The study recommended the necessity of continuous improvement of networks, computers, and software to improve working conditions.
subject: Articles
  topic: section
subject: Digital transformation, Organizational Culture, Job Satisfaction, Saudi Universities.
  topic: keywords
creator: Haneen Mohammad Shoaib
rights: Copyright (c) 2022 Haneen Mohammad Shoaib (Author) https://creativecommons.org/licenses/by/4.0
date: 2022-09-30
publication date: 2022-09-30
starting page: 16
ending page: 50
doi: 10.51325/ejbti.v1i3.99

Exploratory Study on Judicial Rulings Issued by Bahraini Courts in Litigations Related to the Lease Ending with Ownership (Ijarah Muntahiya Beltamleek) Mode of Financing
type: item
description: The research sheds light on the judicial rulings issued by the Bahraini civil courts, the Court of Cassation, and the Judicial Disputes Chambers, concerning the Ijara Muntahiya Beltamleek disputes, which is used by Islamic banks as a mode of financing to help customers acquire real estate property. Considering the principle of commitment to the donation that Islamic banks use to deter the procrastinating debtor, the research also aims to clarify the reasons that prompted the Kingdom of Bahrain to issue legislation to adopt the Sharia standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) and use it as a reference to the judiciary when any conflict arises. The researcher seeks to show the most important gaps that may exist because of this change. The research concludes with some suggestions, recommendations, and ways to reduce the gaps in the future. The research analyzes the reasons for the judiciary readjustments of Islamic finance contracts, and the reasons for the emergence of those gaps. It concludes that the application of Sharia standards as a reference in disputes will contribute to the stability of Islamic banks, but it does not guarantee that other problems will not arise. More studies should be conducted on the most important differences between local laws and Sharia standards, in addition to training a sufficient number of judges, lawyers, and arbitrators on Islamic financial transactions. Finally, there is a need for a comprehensive study of Sharia standards to examine the gaps and weaknesses through which Islamic banks and their contracts may be affected.
subject: Articles
  topic: section
subject: Ijara Muntahiya Beltamleek; Sharia AAOIFI standard; Civil courts; Islamic Banks; Civil Law.
  topic: keywords
creator: Hamad Farooq Alshaikh
rights: Copyright (c) 2022 Hamad Farooq Alshaikh (Author) https://creativecommons.org/licenses/by/4.0
date: 2022-05-31
publication date: 2022-05-31
starting page: 12
ending page: 45
doi: 10.51325/ejbti.v1i2.104

The Role of Agile Managers’ ‎Practices on Banks’s Employees ‎Performance in The Kingdom of ‎Bahrain
type: item
description: This paper explores the significance of managers' impact on the level of employee success in the ‎banking ‎sector in the Kingdom of Bahrain, the contribution of managers to successful banks as agile ‎managers, ‎and argues that management reform in a crisis such as the Covid-19 pandemic can be done ‎well by ‎managers. The banks positively by managers who possess the employees' imagination and ‎technical ‎innovation skills, which makes the employees capable of facing the different types of challenges and ‎difficulties they encounter in an unexpected or anticipated way, who constitute vital components in the ‎continuity and progress of the organizational transition in a volatile economy. With the ‎arrival of the ‎Covid-19 pandemic, institutions all over the world have attempted to respond successfully to transition, ‎and banks have been especially hard hit by self-responses. These methods, however, have shown for ‎agile management the potential to excel under and survive global economic ‎conditions. This paper ‎examines current research on the role of bank managers in the positive development of internal change ‎during crisis situations. The findings revealed that assisting managers in ‎the private banking industry is ‎critical to instilling a sense of transformation in other direct and related ‎parties within the company. As a ‎result, this paper leads to clarifying successful employee assessment by inspiring managers to them which ‎led to the performance of the most effective managers ‎from the old conventional managers who were ‎happy with the banks after these new circumstances ‎that inspired new managers to imagination and ‎innovation through prior expectations. ‎‎
subject: Articles
  topic: section
subject: Agile Managers; Banks Employees Performance; Bahrain; ‎Organizational Change.
  topic: keywords
creator: Noor S.J.I. Ahmed
creator: Wajeeh Elali
rights: Copyright (c) 2021 Noor S.J.I. Ahmed, Wajeeh Elali (Author) https://creativecommons.org/licenses/by/4.0
date: 2021-09-30
publication date: 2021-09-30
starting page: 70
ending page: 90
doi: 10.51325/ijbeg.v4i3.79

Revolutionizing Sustainability: The Tech-Forward Business Landscape
type: item
description: This paper discusses integrating sustainability principles into corporate strategies highlighting the challenges, opportunities, and technology aspects. It highlights the importance of responding to economic needs, social demands, and environmental issues. Even so, while corporations have financial constraints and complicated regulatory settings, they also find growth and innovation opportunities by setting up renewable energy systems, embracing circular economy principles, and making data-driven decisions. This practice has a dual advantage: It enables a company to widen its marketplace and creates positive environmental and social impacts for the brand.
subject: Articles
  topic: section
subject: Sustainability, Business Strategies, Technology, Challenges, Opportunities, Innovation, ‎Environmental Impact.
  topic: keywords
creator: Ranjit Singha
creator: Surjit Singha
rights: Copyright (c) 2022 Ranjit Singha, Surjit Singha (Author) https://creativecommons.org/licenses/by/4.0
date: 2022-05-31
publication date: 2022-05-31
starting page: 46
ending page: 55
doi: 10.51325/ejbti.v1i2.184

Challenges and Difficulties facing Islamic Financial ‎Inclusion‏ ‏in Women's Economic Empowerment in ‎Yemen: Qualitative Approach
type: item
description: The study aimed to explore the challenges and difficulties faced by ‎Islamic financial inclusion through Islamic financial institutions (banks, ‎microfinance, insurance) in women's economic empowerment in ‎Yemen. This will lead to enhance women's place in economic ‎development when finding appropriate solutions to these challenges. ‎This study applied the qualitative approach by conducting in-depth ‎interviews with the experts comprising eighteen respondents‏ ‏in Islamic ‎financial institutions. The result of respondents showed that there are a ‎number of challenges and difficulties associated with the environment ‎that have implications for overall institutional action and directly or ‎indirectly contribute to women's economic empowerment. Where ‎customs and traditions constitute the biggest external challenge facing ‎Islamic financial institutions, as well as women's financial illiteracy, and ‎the unstable political conditions that Yemen is going through. In ‎addition to internal topics associated with the policies of those ‎institutions themselves, they are ultimately subject to the impact of ‎external problems and challenges. Furthermore, the results of the study ‎will help decision-makers to activate the role of compulsory in society ‎and implement effective plans and strategies to empower women ‎economically.
subject: Articles
  topic: section
subject: Islamic Financial Inclusion, Women, Economic Empowerment, ‎‏ ‏challenges and difficulties, Yemen.
  topic: keywords
creator: Lina Mohammed Abdo Alaghbari
creator: Anwar Hasan Abdullah Othman
creator: Azman Bin Mohd. Noor
rights: Copyright (c) 2021 Lina Mohammed Abdo Alaghbari, Anwar Hasan Abdullah Othman, Azman Bin Mohd. Noor (Author) https://creativecommons.org/licenses/by/4.0
date: 2021-09-30
publication date: 2021-09-30
starting page: 91
ending page: 114
doi: 10.51325/ijbeg.v4i3.80

Transparency Standards ‎Implementation in Light of Governance in the Islamic Banks in Kuwait
type: item
description: The study aims at identifying the transparency concept in general and its dimensions in the Islamic banks in ‎particular, as well ‎as the governance concept, importance, objectives, ‎and principles‎ in the financial institutions. ‎The study ‎examines the application level of transparency standards in light of governance in the Islamic Kuwaiti Banks. ‎The ‎analytical and descriptive approaches are adopted. The study population consists of four Islamic banks in ‎Kuwait. ‎‏The sample consists of 35 individuals working in senior administrative positions who are basically charged ‎with institutional governance in Islamic banks in Kuwait. The study shows that the Islamic banks in Kuwait apply ‎transparency standards with a high ‎commitment level in light of ‎governance. Of course, this gives us a positive indication of ‎the application-level of both transparency and governance in the ‎Islamic banks in Kuwait.‏ ‏‎Principles, ‎standards of governance as well as transparency standards are very crucial for the Islamic‏ ‏financial institutions'‎ ‎development. The study recommended issuing a separate governance code for Islamic banks, and ‎an accredited measure of governance in the Islamic banks in Kuwait based on transparency standards. ‎
subject: Articles
  topic: section
subject: Islamic economics, Islamic banks, Islamic banks, financial institutions, and governance.
  topic: keywords
creator: Mohammad M. Alazemi
creator: Dr. Lafi M. Alazemi
rights: Copyright (c) 2021 Mohammad M. Alazemi, Dr. Lafi M. Alazemi (Author) https://creativecommons.org/licenses/by/4.0
date: 2021-01-31
publication date: 2021-01-31
starting page: 106
ending page: 123
doi: 10.51325/ijbeg.v4i1.62

Public Debt and Government Expenditure: Applied Study on the Palestinian Environment
type: item
description: This study aims to identify the effect of public debt on Palestinian government expenditure from the year ‎‎‎1997-2019. An analytical descriptive approach was used. The study found that the public debt positively ‎‎impacts government expenditures and current expenditure, this confirms that the largest proportion of ‎‎public debt is spent on the non-productive consumer aspects without direct concern for the elements of ‎‎real economic production. In addition, the public debt negatively affects the development expenditures, ‎‎which are usually supported by foreign aid and grants. Based on previous results, the researcher progress ‎‎with several recommendations, the most important of which are that the Palestinian Authority should ‎‎rationalize public and private consumption spending, and encourage citizens to invest by making them ‎‎aware of the benefits of directing savings towards investment, financing projects. That is to achieve ‎Palestinian ‎priorities and economic development at the national level and within the main directions of the ‎Palestinian ‎Development Plan while increasing the share of development expenditures. ‎
subject: Articles
  topic: section
subject: Public Debt; Government Expenditure, Developmental Expenditure, Current Expenditure.
  topic: keywords
creator: Bahaa Awwad
rights: Copyright (c) 2021 Bahaa Awwad (Author) https://creativecommons.org/licenses/by/4.0
date: 2021-05-31
publication date: 2021-05-31
starting page: 96
ending page: 115
doi: 10.51325/ijbeg.v4i2.69

Investigating the Influence of Entrepreneurship on Entrepreneur's Life
type: item
description: This study aimed to explore the influence of entrepreneurship on some aspects of entrepreneur's life. Life aspects selected to be examined included personal growth, social relation and family life. The study has adopted quantitative approaches. Survey design were quantitative data was collected via a self-administrated questionnaire, which was piloted and distributed among female entrepreneurs. Sample included 97 young entrepreneurs participated in the study through convenient sampling. Responders were required to rank their perceptions of the influence of entrepreneurship on entrepreneur’s life based on five –point Likert scale. Results were analyzed using SPSS. Descriptive statistics such as frequency, percentage, mean, standard deviation and general mean, as well as simple regression were used in the data analysis process. The results of the study found that entrepreneurship has influenced personal growth, social relations and family life of entrepreneurs with personal growth being the most influence.
subject: Articles
  topic: section
subject: Entrepreneurship, Entrepreneurs, Entrepreneur’s Life
  topic: keywords
creator: Maryam Gholami
creator: Lameea Al Tahoo
rights: Copyright (c) 2021 Maryam Gholami, Lameea Al Tahoo (Author) https://creativecommons.org/licenses/by/4.0
date: 2021-05-31
publication date: 2021-05-31
starting page: 69
ending page: 95
doi: 10.51325/ijbeg.v4i1.67

The Environmental Cost of Intelligence: Corporate Obligations and a Governance Framework for Sustainable AI
type: item
description: The field of artificial intelligence has advanced incredibly fast in recent years with an increasing focus on larger language models, generative technologies, and infrastructure of deep learning. Such development has resulted in a substantial environmental cost that has been relatively ignored – the energy, water, and carbon emissions related to training, fine-tuning, and industrial-scale operation of AI. Training one single large language model is estimated to generate as many carbon dioxide emissions as several cars throughout their entire lifetime. Data centers used for AI operations are predicted to double their energy consumption by 2026, and the amount of water required to cool down AI-related equipment is becoming a limitation in places that are already facing water shortages. Research concerning these environmental impacts of AI has flourished, while corporate disclosure of its environmental footprint is extremely rare and highly inconsistent. In this paper, the Sustainable AI Governance Framework (SAGF) is developed as a conceptual model which defines environmental obligations for corporations during the whole AI lifecycle, from the development and training stage, through its deployment, maintenance, and decommissioning stages, and introduces governance approaches on three different levels – the firm level, industry level, and regulatory level. The SAGF uses principles of corporate environmental responsibility theory (Bansal & Roth, 2000; Schaltegger & Burritt, 2018), polluter pays principle, and recent developments regarding the environmental impact of AI (Patterson et al., 2022; Lottick et al., 2019; Strubell et al., 2019) to prove that the developers and users of AI technology have environmental obligations that are not able to be shifted elsewhere.
subject: Articles
  topic: section
subject: Green AI
  topic: keywords
subject: Sustainable AI
  topic: keywords
subject: AI Environmental Footprint
  topic: keywords
subject: Carbon Emissions
  topic: keywords
subject: Corporate Environmental Responsibility
  topic: keywords
subject: AI Governance
  topic: keywords
creator: Naglaa Ibrahim Khamis
rights: Copyright (c) 2025 Naglaa Ibrahim Khamis (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-09-30
publication date: 2025-09-30
starting page: 23
ending page: 29
doi: 10.51325/6b52xt27

The Role of Human Resources Information Systems in Enforcing Knowledge Management: A field study - the Ministry of Transport in Gaza Strip
type: item
description: The study examined the Human Resource Information System’s features (training information systems, performance appraisal information systems, employment ‎information systems, incentive information ‎systems, HRIS information systems) in the Ministry of Transport in the Gaza ‎Strip. It measured their ‎effects on ‎knowledge management dimensions (knowledge generation, knowledge storage, ‎knowledge ‎dissemination, knowledge application). The researchers used the descriptive-analytical method. The study ‎population consisted of all employees in supervisory positions in the Ministry of Transport. The ‎questionnaire was used to collect the required data. The number of respondents was 62 ‎respondents with a recovery rate (82.3%). Data was analyzed using SPSS statistical program. The study ‎showed that there is a statistically significant relationship between the application level of human ‎resources information systems and knowledge management application in the Ministry of Transport. In ‎addition, the application level of human resources information systems impacts the application level of ‎knowledge management at a rate of (%83.40). ‎
subject: Articles
  topic: section
subject: Human Resources; Information Systems; Knowledge Management; Palestine.
  topic: keywords
creator: Esmail A. M. Kassim
creator: Allaa Khalil El Ukosh
rights: Copyright (c) 2020 Esmail A. M. Kassim, Allaa Khalil El Ukosh (Author) https://creativecommons.org/licenses/by/4.0
date: 2020-09-30
publication date: 2020-09-30
starting page: 26
ending page: 51
doi: 10.51325/ijbeg.v3i3.48

Entrepreneurship Ecosystem in Arab World: ‎the status quo, impediments and the ways ‎forward
type: item
description: This paper attempts to provide a holistic understanding of the environment in which entrepreneurs and SMEs and startups operate; the so-called entrepreneurial ecosystem in 22 Arab countries and proposes ways forward to stimulate and enrich the culture of entrepreneurship in the region. The ecosystem domain mapping, inspired by Isenberg’s model, enabled to spot the gaps and constraints in the ecosystem. The measures to energize the ecosystem and the methods of intervention to stimulate entrepreneurship were done using GIZ model. The study concluded that much of the potential for digital entrepreneurship remains untapped by local entrepreneurs but eaten up by foreign businesses dominating the landscape. Thus, there is a high potential in the region for young and women entrepreneurs with the right type of skills and knowledge are instilled, and providing the entrepreneurial ecosystem is enabling. The paper provides some general recommendations and the ways forward.
subject: Articles
  topic: section
subject: Arab Countries; Entrepreneurship; Entrepreneurial Ecosystem; Digital and Women ‎‎Entrepreneurship; Startups.
  topic: keywords
creator: Munira Aminova
creator: Slaheddine Mareef
creator: Carlos Machado
rights: Copyright (c) 2020 Munira Aminova, Slaheddine Mareef, Carlos Machado (Author) https://creativecommons.org/licenses/by/4.0
date: 2020-09-30
publication date: 2020-09-30
starting page: 1
ending page: 13
doi: 10.51325/ijbeg.v3i3.37

Entrepreneurship in Technical Education Colleges: Applied Research on University College of Applied Sciences Graduates - Gaza.
type: item
description: The study aimed to examine the role of entrepreneurship dimensions (Degree of Risk, Entrepreneurial Culture, Creativity, Responsibility) in Technical Education and its dimensions (Trainer, Trainee, and Training Tools) as an applied study on graduates of University College of Applied Sciences in Gaza. The researchers used the descriptive-analytical method, and the total study population was 6373 graduates. The questionnaire was used a data collection tool, and a random sample method was applied. The sample consisted of 384 graduates with a recovery rate was of 91%. The data were analyzed using SPSS statistical program. The study results showed that entrepreneurship dimensions impact positively dimensions of Technical Education in the University College of Applied Sciences. In addition, the weighted average of entrepreneurship dimensions in the college was about %73.90, while the weighted average of technical education and training dimensions in the college was about %72.40.
subject: Articles
  topic: section
subject: Entrepreneurship; Technical Education; Colleges; Training.
  topic: keywords
creator: Esmail A. M. Kassim
creator: Allaa Khalil El Ukosh
rights: Copyright (c) 2020 Esmail A. M. Kassim, Allaa Khalil El Ukosh (Author) https://creativecommons.org/licenses/by/4.0
date: 2020-09-30
publication date: 2020-09-30
starting page: 52
ending page: 84
doi: 10.51325/ijbeg.v3i3.49

The Economic Growth of the Andean Community of Nations and International Trade between 1990 and 2022
type: item
description: The objective of this research is to determine the influence of foreign trade indicators on the economic growth of the countries within the Andean Community of Nations (ACN), which includes Colombia, Ecuador, Peru, and Bolivia. The study analyzes the impact of various foreign trade indicators, specifically Exports, Imports, the Purchasing Power of Exports, and the Terms of Trade, on economic growth. The analysis covers the period from 1990 to 2022. The econometric technique employed is the Panel Model, with results indicating that the POOL panel model best explains the behavior of these indicators in relation to economic growth. The findings reveal that exports increase the regional product by 0.2546%, while imports contribute a significant 0.8657% increase. Conversely, the persistent deterioration in the Purchasing Power of Exports reduces the regional product by 0.6511%. Additionally, an improvement in the Terms of Trade enhances the product by 0.2426%.
subject: Articles
  topic: section
subject: Economic Growth, Foreign Trade, Exports, Imports, Purchasing Power of Exports, Terms of ‎Trade.
  topic: keywords
creator: Roger R. Asencio
creator: Jorge M. Cáceres
creator: Christian H.V. Rosales
creator: Mercedes Huerta-Soto
rights: Copyright (c) 2022 Roger R. Asencio, Jorge M. Cáceres, Christian H.V. Rosales, Mercedes Huerta-Soto (Author) https://creativecommons.org/licenses/by/4.0
date: 2022-05-31
publication date: 2022-05-31
starting page: 56
ending page: 70
doi: 10.51325/ejbti.v1i2.167

Conceptualizing the Effect of Political Instability towards Audit Committee Effectiveness and Earnings Management
type: item
description: This paper aims to conceptualize the relationship between audit committee (AC) characteristics and earnings management (EM), hypothesizing that political instability moderates the relationship between the two variables. It seeks to bridge the knowledge gap by proposing a conceptual framework that links AC characteristics, EM, and political instability. The paper reviews recent literature on corporate governance (CG) and EM to understand how AC characteristics may mitigate EM practices. Additionally, it explores the effect of political instability on managers’ engagement in EM. Evidence from prior studies indicates that the AC is a critical component of a firm’s structure, tasked with monitoring the quality of financial information presented in financial reports. An effective AC is argued to play a significant role in reducing EM levels. During periods of intense political instability, managers may be motivated to engage in higher levels of EM to present an enhanced financial performance for their companies. This paper argues that a more effective AC can deter such opportunistic behaviors by managers, thereby limiting their engagement in EM.
subject: Articles
  topic: section
subject: Corporate Governance, Earnings Management, Political Instability, Political Theory, Agency Theory, ‎Palestine.
  topic: keywords
creator: Ali H. I. Aljadba
creator: Norhaziah Nawai
creator: Nur Hidayah Laili
rights: Copyright (c) 2022 Ali H. I. Aljadba, Norhaziah Nawai, Nur Hidayah Laili (Author) https://creativecommons.org/licenses/by/4.0
date: 2022-01-31
publication date: 2022-01-31
starting page: 23
ending page: 32
doi: 10.51325/ejbti.v1i1.84

The Ethical Board: Reconceptualising Corporate Governance as a Moral Practice
type: item
description: Scholarly studies of corporate governance have for four decades been dominated by the agency theory paradigm, viewing the board of directors in corporations as a monitoring device whose purpose is to ensure that managers' actions will correspond to shareholders' interests. In this paper, we argue that the agency paradigm, although analytically rich and productive, is normatively bankrupt insofar as it treats governance as a principal-agent control problem, casts directors as agents of capital rather than moral agents in their own right, and fails to address the crucial ethical aspects of board decisions that matter most for the integrity of the corporate institution in the long run. To respond to this limitation, we propose the Moral Practice Framework for Corporate Governance (MPF), which reconceptualizes the board of directors as a moral community, comprising moral agents whose fiduciary, ethical, and civic responsibilities extend beyond the maximization of shareholder value. The MPF makes use of the social practices approach of MacIntyre, Rawlsian political theory, and recent literature on board diversity and stakeholder governance to construct a multidimensional concept of board moral agency consisting of four main dimensions: stewardship, deliberation, accountability, and ethical imagination each of which creates certain design needs for board composition, processes, and culture that differ significantly from agency-theoretical prescriptions. Finally, the paper provides an overview of conditions when the transition from agency-based governance to moral practice governance becomes both possible and necessary.
subject: Articles
  topic: section
subject: Corporate Governance
  topic: keywords
subject: Board Ethics
  topic: keywords
subject: Moral Agency
  topic: keywords
subject: Agency Theory
  topic: keywords
subject: Stewardship
  topic: keywords
subject: Stakeholder Governance
  topic: keywords
subject: Fiduciary Duty
  topic: keywords
subject: Board Diversity
  topic: keywords
creator: Allam Hamdan
rights: Copyright (c) 2025 Allam Hamdan (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-09-30
publication date: 2025-09-30
starting page: 12
ending page: 22
doi: 10.51325/y1be5x56

The Implications of the Psychological Contract on the Perceived Organizational Reputation of Workers on the Temporary Employment Clause in the Gaza Strip
type: item
description: The study aimed to examine the mutual commitment of the two parties to the psychological contract and its impact on perceived corporate reputation. Using a descriptive-analytical approach, the study employed a questionnaire to collect data and targeted a systematically selected random sample of 231 participants involved in the Gaza Strip's official temporary work programs. The findings revealed that the respondents' commitment to the organization was greater than the organization's commitment to them. Additionally, it was discovered that the target organizations place significant importance on their reputation. The fulfillment of the organization's commitments to individuals influenced both the individuals' commitment to the organization and the organization's perceived reputation. Given the role of the psychological contract in enhancing worker commitment and improving organizational reputation, the study recommends that organizations prioritize the psychological contract as a motivational tool and ensure they fulfill their obligations to workers. Future studies are suggested to focus on employees working in more stable employment settings.
subject: Articles
  topic: section
subject: Psychological Contract, Commitments of the Organization to the Individual, Commitments of the ‎Individual to the Organization, Perceived Organizational Reputation, Temporary Employment, Gaza ‎Strip.
  topic: keywords
creator: Alaedin K. Alsayed
rights: Copyright (c) 2022 Alaedin K. Alsayed (Author) https://creativecommons.org/licenses/by/4.0
date: 2022-01-31
publication date: 2022-01-31
starting page: 32
ending page: 62
doi: 10.51325/ejbti.v1i1.95

The Impact of the Broad Money Supply (M2) on Economic Growth per Capita in Palestine
type: item
description: This study examines the effect of the broad money supply (M2) on the per capita economic growth in Palestine using time series data from 2000 to 2020. The study uses autoregressive distributed lag model (ARDL), the cointegration approach and the error correction model to investigate the effect of money supply on gross domestic product (GDP) per capita. The model is determined by four macroeconomic variables, namely, gross domestic product (GDP) per capita, broad money supply (M2), gross fixed capital formation (GFCF), and inflation rate (INF). The results show that the money supply, the total capital formation, and the inflation rate have a positive impact on the economic growth in the short run. However, none of these variables affect the economic growth in the long term.
subject: Articles
  topic: section
subject: Economic Growth, Money Supply, Inflation Rate, Gross Fixed Capital Formation, ‎Autoregressive Distributed Lag Regression (ARDL).
  topic: keywords
creator: Alaa Razia
creator: Mostafa Omarya
rights: Copyright (c) 2022 Alaa Razia, Mostafa Omarya (Author) https://creativecommons.org/licenses/by/4.0
date: 2022-05-31
publication date: 2022-05-31
starting page: 1
ending page: 11
doi: 10.51325/ejbti.v1i2.86

The Impact of Social Media on Employee Productivity at the Workplace
type: item
description: Social media has become an integral part of many institutions and organizations, serving as one of the most important means of personal and organizational communication. Despite its advantages, organizations face various challenges when employees use social media, such as disruptions to productivity. This study aimed to identify the types of social media used by employees during work and assess their impact on productivity. A systematic literature review approach was adopted. By reviewing and analyzing 37 articles and studies, the research found that social media—which includes platforms such as social networks, messaging apps, email, forums, blogs, wikis, and more—has become a common communication tool for employees to exchange knowledge and collaborate with colleagues within organizations. The analysis of the literature revealed that most primary studies suggest social media use has positive effects on organizational and personal productivity. However, some studies highlight the negative impacts of social media use in the workplace. Notably, many studies fail to establish the actual causality of the factors influencing employee productivity due to their reliance on cross-sectional data. This review contributes to the existing body of literature and serves as a foundation for future research aimed at determining the causal relationships between social media use and employee productivity. Furthermore, this review proposes an intervention model for addressing Internet addiction as a tool to mitigate the adverse effects of social media use on organizational productivity while investigating the underlying causative factors.
subject: Articles
  topic: section
subject: Social media, Social network, Categories, Employee's productivity, Palestine
  topic: keywords
creator: Issam N. Ayyash
rights: Copyright (c) 2022 Issam N. Ayyash (Author) https://creativecommons.org/licenses/by/4.0
date: 2022-01-31
publication date: 2022-01-31
starting page: 63
ending page: 73
doi: 10.51325/ejbti.v1i1.96

Obstacles to the Application of Artificial Intelligence in Palestinian Income Tax Departments
type: item
description: This study aimed to identify the obstacles to the application of artificial intelligence in the Palestinian income tax departments, including administrative, technical, human, and financial challenges. To achieve this goal, the researcher utilized primary sources and a questionnaire as the primary tool for data collection. The questionnaire, along with demographic variables, addressed four areas: the administrative field, the technical field, the human field, and the financial field. Each area contained a set of questions designed to address the study’s research questions and hypotheses. The questionnaire was distributed to the study population, consisting of 115 employees in the Palestinian income tax departments in the West Bank. The collected data were statistically analyzed using SPSS, employing statistical techniques such as frequencies, percentages, arithmetic averages, and standard deviations to estimate the relative weight of the questionnaire items. Additionally, One-Way ANOVA was used to test hypotheses related to all variables, and the Cronbach Alpha equation was applied to assess the reliability of the questionnaire. The study revealed several key findings, including that one significant obstacle to applying artificial intelligence in the Palestinian income tax departments is the weak budget allocated for modernizing and developing electronic devices and software. One of the most important recommendations is to allocate sufficient funds for the purchase of modern devices and technologies that facilitate the application of electronic management.
subject: Articles
  topic: section
subject: Artificial Intelligence, Income Tax, Tax Departments, Obstacles, Palestinian Income Tax Departments.
  topic: keywords
creator: Zeina T. AlHaj
rights: Copyright (c) 2022 Zeina T. AlHaj (Author) https://creativecommons.org/licenses/by/4.0
date: 2022-09-30
publication date: 2022-09-30
starting page: 81
ending page: 99
doi: 10.51325/ejbti.v1i3.103

Board Diversity and Governance Quality in the MENA Region: Survey Evidence from Egyptian Listed Firms
type: item
description: This paper explores the relationship between board diversity and governance quality in listed companies in Egypt, the largest Arab economy, and a setting of intensifying governance reform efforts and persistent governance challenges across the broader Middle East and North Africa (MENA) region. Based on primary survey data from 214 senior executives, board members, and audit committee chairs in 67 companies listed on the Egyptian Exchange, we develop and test a structural model linking four dimensions of board diversity (gender, educational background, nationality, and tenure heterogeneity) to three governance quality outcomes (board monitoring effectiveness, strategic decision quality, and stakeholder orientation). The study uses Partial Least Squares Structural Equation Modelling (PLS-SEM) with reflective measurement models and tests common method bias using Harman’s single-factor test. We find that both gender and educational diversity are the strongest positive predictors of governance quality in all three dimensions of the outcome. We also find a non-linear relationship between nationality diversity and monitoring effectiveness, with positive effects at moderate levels but decreasing returns at high levels. Tenure heterogeneity is significantly positively related to strategic decision quality and negatively related to board monitoring effectiveness, consistent with arguments on the trade-off between experiential richness and the entrenchment of long-serving directors. Several of these relationships are moderated by institutional ownership concentration and family control, which are both highly prevalent in the Egyptian corporate context and illuminate the distinctive governance dynamics of family-dominated MENA business systems. In this paper, we contribute to the comparative corporate governance literature by providing the first large-sample survey evidence on board diversity and governance quality in the Egyptian context and by developing theoretical argument…
subject: Articles
  topic: section
subject: Board Diversity
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: MENA
  topic: keywords
subject: Egypt
  topic: keywords
subject: PLS-SEM
  topic: keywords
subject: Gender Diversity
  topic: keywords
creator: Nouran Nashaat
rights: Copyright (c) 2026 Nouran Nashaat (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 31
ending page: 44
doi: 10.51325/k9eenm51

The Impact of Exports on Economic Growth in Palestine (1995-2019)
type: item
description: This study aimed to measure the impact of exports on economic growth in Palestine during the period 1995–2019, using four variables. The dependent variable is gross domestic product (GDP), representing economic growth, while the explanatory variables are exports, capital accumulation, and compensation of employees. Regression analysis (both simple and multiple) was employed, incorporating a dummy variable to account for political factors. The results showed that each variable—exports, capital accumulation, and compensation of employees—had a significant impact. However, the study found that exports carried a negative sign and had a negative impact on economic growth. This is likely attributed to Israeli-imposed closures and sieges for security reasons, particularly as 90% of Palestinian exports are directed to Israel. This heavy reliance on Israel makes Palestinian exports highly vulnerable to Israeli practices. Additionally, Palestinian exports are largely manufactured using imported raw materials, which are subject to high costs and strict Israeli control over their entry. This limits their competitiveness in both international and Arab markets. Conversely, the study revealed that capital accumulation and compensation of employees had a positive impact on economic growth in Palestine. The study concluded by recommending further investigation into the underlying reasons for the negative impact of exports on economic growth in Palestine. It also suggested exploring strategies and solutions to strengthen the export sector, aligning it with the Export-Led Growth (ELG) hypothesis to positively contribute to economic growth.
subject: Articles
  topic: section
subject: Imports, Economic growth, Accumulated capital, Compensation of employees.
  topic: keywords
creator: Isaam N. Ayyah
creator: Ahmad M. Shwekeh
rights: Copyright (c) 2022 Isaam N. Ayyah, Ahmad M. Shwekeh (Author) https://creativecommons.org/licenses/by/4.0
date: 2022-01-31
publication date: 2022-01-31
starting page: 74
ending page: 97
doi: 10.51325/ejbti.v1i1.81