The Impact of Commitment to Requirements of General Presentation and Disclosure Standard on Achieving Comparative Advantage (An Applied Study in kingdom of Bahrain Islamic Banks- Retail Sector)

2019 ◽  
Vol 7 (1) ◽  
pp. 9-28
Author(s):  
Nadya Abdul Jabbar Alshareeda ◽  
Ammar Esam Alsammarraee
2018 ◽  
Vol 10 (1) ◽  
pp. 336
Author(s):  
Atef Aqeel Al-Bawab ◽  
Hani Ali Aref Al-Rawashdeh

The study aimed at identifying the effect of the cost of Human capital development through training employees on the net income and dividend at Jordanian Islamic banks; three banks. The study followed the descriptive analytical approach. The financial data of published financial statements of the study population over the period (2012-2015) were brought and analyzed by mathematical modules to test the study hypotheses. The study concluded several results, the most important are:  There is an effect for the cost of training employees over the pre-tax annual profit development at Jordanian Islamic banks with variant proportions. There is also an effect with variant proportions for the cost of training employees over dividend. The study recommended several recommendations; the most important was the need of Jordanian Islamic banks to disclose in their financial statements in details the cost of their human capital development.


2017 ◽  
Vol 10 (6) ◽  
pp. 259
Author(s):  
Atallah Ahmad Alhosban ◽  
Mohammed Al-Sharairi

The aim of the study was to identify Role of internal auditor in dealing with computer networks technology - Applied study in Islamic banks in Jordan -. The objectives were to identify the role of the computer networks that are installed for the first time in addition to the role of the auditor in the physical components of computer networks and maintenance. The study community consists of internal auditors in Islamic banks or financial institutions, a total of 101 questionnaires were distributed and 89 questionnaires were retrieved for statistical analysis. A single sample test was used to test the hypotheses of the study. The arithmetic mean and the alpha test were used to find the internal consistency rate of the study sample. The most important results of the study: the presence of the impact of computer networks on the internal audit work environment both in the installation of the computer for the first time or provide the physical components of computer networks. The most important recommendations: The need to hold seminars and conferences using technology tools and their effects on the environment of internal auditing or external auditing or accounting environment in general.


2020 ◽  
Vol 14 (4) ◽  
pp. 14
Author(s):  
Mohammad. A. O. Almutairi ◽  
Ayyoub. A. Alsawalhah

The present study aimed to explore the impact of strategies human resource management (SHRM) (recruitment, training, compensation, and performance management) on organizational commitment, An applied study on employees in Jordanian Islamic banks. It was found that the strategies human resources management in Jordanian Islamic banks is high. It was found that the employees’ organizational commitment level in Jordanian Islamic banks is high. There is a statistically significant effect at the level (α≤0.05) of strategies human resource management (employment, training, compensation and performance management) on organizational commitment (respect for values and ethics, willingness to commit to work, creative behavior at work), an applied study on employees in Jordanian Islamic banks. The researchers recommend: developing the strategies of the human resources management in a manner that is consistent with the external environment of the organization.


2018 ◽  
Vol 15 (2) ◽  
pp. 54-65
Author(s):  
Bablu Kumar Dhar ◽  
Rosnia Masruki ◽  
Mahazan Mutalib ◽  
Hatem Mohammed Rahouma ◽  
Farid A. Sobhani ◽  
...  

This paper aims at exploring the impact of Islamic human resource (HR) practices on organizational performance though organizational commitment. Data were collected from randomly selected 170 branch managers of six Islamic Banks listed on Dhaka Stock Exchange of Bangladesh. After collecting data, descriptive analysis and structural equation model were done to examine reliability and validity of the model. By analysis, the study finds that Islamic HR practices have more significant impact on organizational performance though organizational commitment rather than the direct effect of Islamic HR practices to organizational performance. The findings of the study advocate that Islamic banks should emphasize more on Islamic HR practices and organizational commitment to uphold their organizational performance.


2018 ◽  
Vol 15 (2) ◽  
pp. 1-20
Author(s):  
Sabri Embi ◽  
Zurina Shafii

The purpose of this study is to examine the impact of Shariah governance and corporate governance (CG) on the risk management practices (RMPs) of local Islamic banks and foreign Islamic banks operating in Malaysia. The Shariah governance comprises the Shariah review (SR) and Shariah audit (SA) variables. The study also evaluates the level of RMPs, CG, SR, and SA between these two type of banks. With the aid of SPSS version 20, the items for RMPs, CG, SR, and SA were subjected to principal component analysis (PCA). From the PCA, one component or factor was extracted each for the CG, SR, and RMPs while another two factors were extracted for the SA. Primary data was collected using a self-administered survey questionnaire. The questionnaire covers four aspects ; CG, SR, SA, and RMPs. The data received from the 300 usable questionnaires were subjected to correlation and regression analyses as well as an independent t-test. The result of correlation analysis shows that all the four variables have large positive correlations with each other indicating a strong and significant relationship between them. From the regression analysis undertaken, CG, SR, and SA together explained 52.3 percent of the RMPs and CG emerged as the most influential variable that impacts the RMPs. The independent t-test carried out shows that there were significant differences in the CG and SA between the local and foreign Islamic banks. However, there were no significant differences between the two types of the bank in relation to SR and RMPs. The study has contributed to the body of knowledge and is beneficial to academicians, industry players, regulators, and other stakeholders.


2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Shamsher Singh ◽  
Ameet Sao

The retail sector is growing a faster pace in India due to demographic shift in population and growing middle class. It is an opportunity for both organized and unorganized sectors. The purpose of this article is to study the customer perception and shopping experience about organized and unorganized retailing with special reference to Delhi and NCR and find out whether the preferences for organized and unorganized retailing are dependent or independent demographic characteristics of consumers. The study has used the primary data collected from 200 respondents through survey method using structured questionnaire. Convenient sampling method was used during the


Author(s):  
Natalie Rose ◽  
Les Dolega

AbstractThe weather is considered as an influential factor on consumer purchasing behaviours and plays a significant role in many aspects of retail sector decision making. As a result, better understanding of the magnitude and nature of the influence of variable UK weather conditions can be beneficial to many retailers and other stakeholders. This study addresses the dearth of research in this area by quantifying the relationship between different weather conditions and trading outcomes. By employing comprehensive daily sales data for a major high street retailer with over 2000 stores across England and adopting a random forest methodology, the study quantifies the influence of various weather conditions on daily retail sales. Results indicate that weather impact is greatest in the summer and spring months and that wind is consistently found to be the most influential weather condition. The top five most weather-dependent categories cover a range of different product types, with health foods emerging as the most susceptible to the weather. Also, sales from out-of-town stores show a far more complex relationship with the weather than those from traditional high street stores with the regions London and the South East experiencing the greatest levels of influence. Various implications of these findings for retail stakeholders are discussed and the scope for further research outlined.


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