{"title":"Impact of Audit Failures and Internal Control on Performance of Public Companies in Oman","authors":"Amira Awadh AL-Maani, Essia Ries Ahemed","doi":"10.54646/bijbecg.012","DOIUrl":"https://doi.org/10.54646/bijbecg.012","url":null,"abstract":"The main objective of this research is to examine the relationship between audit failures’ and internal control over a company’s performance. The research uses method of a quantitative method via questionnaire 22 auditors usable data based on State Audit Institution in Oman. The hypotheses of the current research used its variables via using Smart-PLS statistical instruments. The findings indicated revealed that a positive and significant relationship between Internal control on Performance. As well as, the findings revealed that the audit failures have an insignificant influence on performance in public companies in Oman.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122183651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Liza Gashi’s Emphasis on Ethics Within the Kosovo Government","authors":"S. Jim","doi":"10.54646/bijbecg.007","DOIUrl":"https://doi.org/10.54646/bijbecg.007","url":null,"abstract":"This article describes ethical dimensions within the work of Ms. Liza Gashi, Deputy Minister of the Kosovo Ministry of Foreign Affairs and Diaspora. This includes a specific focus on nation branding and issues having to do with diaspora diplomacy. The Public Relations Society of America’s Public Relations Code of Ethics and Sherry Baker and David Martinson’s T.A.R.E.S. framework are two examples of such ethical aspects. It emphasizes being truthful, authentic, respectful, equitable, and socially responsible. Her functioning within the larger context of the foundations for the Republic of Kosovo and its 2008 declaration of independence is described. The content analysis methodology corresponds with the clarity of results.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129931743","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"A Study on Consumer Satisfaction Toward Bykea e-Bike Services","authors":"Z. Hussain, Nabeel Ahmed, Aftab Ali","doi":"10.54646/bijbecg.009","DOIUrl":"https://doi.org/10.54646/bijbecg.009","url":null,"abstract":"This study’s goal is to find out how satisfied customers are with Bykea. The current study employed a quantitative approach to examine user satisfaction with Bykea e-bike services. Questionnaires were used to gather the information. This study also tries to identify the crucial elements—such as age, gender, and different payment methods—that influence how consumers behave toward Bykea e-bike services. According to the study’s findings, the majority of customers are happy with Bykea’s e-bike services, but there are some drawbacks, including price increases and issues with the product’s design. If required, it will take a lot of work to keep Bykea’s e-bike customers. If the business can comprehend the customer’s desire and general perception, it can build a marketing plan. The results may thus be applied by marketers to create a marketing plan and increase the market share of Bykea bike services","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126458975","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
P. A. Martín-Cervantes, Elena Isabel Cara Fuentes, J. Salvador, Emilia Linares Agüera
{"title":"A Case Study of Sunier, a Prototypical Company in the Evolving of the Green Economy","authors":"P. A. Martín-Cervantes, Elena Isabel Cara Fuentes, J. Salvador, Emilia Linares Agüera","doi":"10.54646/bijbecg.001","DOIUrl":"https://doi.org/10.54646/bijbecg.001","url":null,"abstract":"In this work, we have carried out an economic-financial case study of Sunier, a leading company in the renewable energy sector in Spain and one of the European companies that have bet most on implementing a truly Green Economy. Specifically, throughout the period 2016–2020, the financial statements of Sunier Energy and its subsidiaries have been analyzed to determine the economic situation of the group and its position within the entire sector. Subsequently, an analysis of the company’s solvency and profitability has been implemented. This paper demonstrates how companies located in the renewable energy sector, more specifically, in the photo- voltaic subsector, are viable in the long term from two essential points of view: their ability to generate profits for the shareholders and to guarantee their long-term survival given the high solvency ratios that define \"Sunier\", a flagship company in the solar energy sector within the context of the Spanish financial markets.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127213197","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Maather Mohammed Al-Alawi, Duaa Suleiman Amur Al Hoqani, Essia Ries Ahemed
{"title":"An Empirical Analysis on the Relationship Between Multiple Directorships and Cash Holding: A Study on the Financial Sector 2019–2020 in Oman","authors":"Maather Mohammed Al-Alawi, Duaa Suleiman Amur Al Hoqani, Essia Ries Ahemed","doi":"10.54646/bijbecg.011","DOIUrl":"https://doi.org/10.54646/bijbecg.011","url":null,"abstract":"The aim of this study was to determine the link between multiple directorships (MDs) and cash holdings. This study used the source from the firm’s annual report, as these studies were secondary data. SmartPLS 3.0 was used to verify the secondary data collected. This study shows that the number of people holding MDs inside the institution is growing, and this has a great effect on the organization’s interests. In addition, the findings support the first theory, which promotes chief executive officers to hold varied directorships because they contain desired elements from the companies. This study is unique because it is the first in the Sultanate of Oman to investigate financial enterprise at the Muscat Stock Exchange with the goal of achieving certainty. It evaluates whether having executives with one or numerous directorships is advantageous for the organization and its stakeholders.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116765142","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Duaa Mohammed Al-Butrani, A. AL.Hinai, Essia Ries Ahemed
{"title":"The Effect of Capital Structure on the Performance of Microfinance Institutions in Oman","authors":"Duaa Mohammed Al-Butrani, A. AL.Hinai, Essia Ries Ahemed","doi":"10.54646/bijbecg.003","DOIUrl":"https://doi.org/10.54646/bijbecg.003","url":null,"abstract":"The primary objective of this paper is to determine the relationship between the effects of capital structure and the performance of Microfinance Institutions in Oman. In this research, a questionnaire was used to obtain the results and the qualitative study where the qualitative data was collected through primary date. The target group to answer this questionnaire was from the owners of Microfinance in Oman, and 10 answers were obtained. The results found there is a positive relationship between Capital Structure and Performance of Microfinance. The capital structure is important in improving the performance of Microfinance and maintaining its proper management. It also leads to improved performance, which results in an increase in profit, the correct management of expenses, and a reduction in losses. Empirical results indicate that effective use and creation of social capital is vital to improving the effects of Microfinance, and Owners of Microfinance should focus more on harmonious social relationships and deliberately building social capital. Also, provided Microfinance Owners to work on a plan to reduce expenses and increase profitability, as well as recognize the correct management of capital structure. As well as understanding the structure of capital and the positive impact on the performance of Microfinance.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131982808","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"An Enhanced Role for CSR in Corporate Governance","authors":"John Foster M","doi":"10.54646/bijbecg.013","DOIUrl":"https://doi.org/10.54646/bijbecg.013","url":null,"abstract":"This paper examines the relationship between corporate social responsibility and corporate governance, what simple logic suggests should be the case, and what seems to be the perceived reality as described in the literature. Reported attempts at defining corporate social responsibility prove more confusing than might be expected; reasons for this are suggested. Corporate governance is easy to define, but in practice it is often viewed through a narrower lens than a useful definition might suggest. Logic suggests that corporate social responsibility is a subset of corporate governance, but some authors attempt to invert the relationship. According to the literature, progress is now being made in that both corporate governance and corporate social responsibility are being more widely pursued on the ground than hitherto. In the case of corporate governance, this is because activity in the form of a jurisdictional code is often mandated. On the linkage of the two notions, broadly speaking, better corporate governance tends to be aligned with greater commitment to corporate social responsibility and better reporting thereof.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121329315","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}