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Exploring the Impact of Artificial Intelligence and Machine Learning on Predicting Outcomes in Regional Development Conventions: A Case Study of the Tanger-Tetouan-Al Hoceïma Region, Morocco
Objectives: For over six years, Morocco has been engaged in an initiative aimed at promoting inclusive and sustainable territorial development, characterized by the implementation of an advanced regionalization experiment. However, the main challenge facing government leaders today is managing a growing ...
Implications of Social Costs of Corona pandemic in Corporate Financial Report in Sudan During (2020-2021)
Objectives: This paper aims to study the impact of the social costs of the Corona pandemic on the financial reports of Sudanese companies. Methods: The descriptive and quantitative approaches were used to analyze the primary data collected through the questionnaire which was distributed to a random ...
The Role of Internal Control of Corporate Governance on Performance Evaluation and Reducing Investment Risk at Khartoum Stock Exchange Market (2018-2023)
Objectives: This study aimed to examine the main role of internal control of corporate governance on performance evaluation and reducing investment risk at Khartoum Stock Exchange Market. However, the study tried to illustrate concepts of corporate governance and elements of internal control to major ...
The Impact of Oil Price Shocks on Bank Credit to the Private Sector: The Case of an Oil Exporting Country with a Dollar-Pegged Currency (1993 – 2023)
Objectives: The research question arises from the case of an oil-exporting economy under a pegged exchange rate without an independent interest rate policy; how will the private-sector credit react to oil price shocks in such an economy? This study addresses this question by analyzing and identifying ...
External Audit Quality and its Factors in Palestinian Municipalities: Moderating Effect of Supreme Audit Institutions
Objectives: The study aims to investigate the relationship between external audit quality and its factors (i.e., auditor characteristics, audit firm attributes, and effectiveness of municipal internal control), as well as the moderation effect of supreme audit institutions between external audit quality ...
The Nexus of Employee Attitudes Towards Performance Appraisals and its Impact on Employee Performance in the Zimbabwean Manufacturing Sector
Objectives: The study sought to examine the relationship between employee attitudes towards performance appraisal and its impact on work performance in the manufacturing sector using Ecomed Manufacturing (Pvt) Limited as a case study. This was in response to the general negative feelings against the ...
Re-classification of Small Industrial Enterprises as An Approach to the Development of the Small Business Sector in Iraq
Objectives: This study aims to analyze the impact of the reclassification of small industrial enterprises on the development of the small business sector in Iraq. It seeks to identify the current gaps in the current classification system and propose a new framework that considers the challenges facing ...
Occupational Health and Safety Risks Associated with Grass Trimmers in One of the Universities in Zimbabwe
Objectives: This research intends to investigate occupational health and safety risks associated with grass-trimming activities at a local university in Zimbabwe and recommend on ways to reduce the risks. Methods: A mixed-method approach was adopted and the research was based on a case study design. ...
Determinants Impacting Audit Delays: The Case of Saudi Listed Firms
Objectives: We examined the determinants that influence the timeliness of audit reports. Methods: We used 532 observations that were collected over four years (2019 - 2022) from 133 Saudi listed firms, which were analysed using ordinary least squares (OLS) regression and relevant statistical tests (e.g. ...