World Research of Business Administration Journal最新文献

{"title":"Motives of the Voluntary Retirement’s Decision and Its Impacts on the Financial Balance and Quality of Life: Empirical Study in Kingdom of Bahrain","authors":"Mohamed Sayed Haider Ahmed, Saeed Hameed Aldulaimi","doi":"10.56830/muvr5871","DOIUrl":"https://doi.org/10.56830/muvr5871","url":null,"abstract":"The study aimed towards defining the motivations of the voluntary retirement’s decision by employees of governmental sector in the kingdom of Bahrain, the level of financial balance and quality of life, and the impact of this decision on the financial balance and quality of life, outlining that the indicative significance of the variances in the level of the voluntary retirement decision’s grounds refer to the demographic variables of employees. The study sample involved (384) employees. The research methodology applied in the study is descriptive analytical study. Findings revealed that the main reason/motive for the voluntary retirement was personal with an arithmetic, followed by health and psychological motives, then social motives while financial motivations were the least and the level of financial balance among the government sector’s employees identified with medium percentage. Results revealed a positive correlative and statistically significant relation between the causes of the voluntary retirement decision and the financial balance for the government employees and that the motives of voluntary retirement decision explain the percentage of (10.1%) of the variation in the financial balance of government sector employees. Social motivations appeared as the most influential dimensions of voluntary retirement decision on the financial balance. The financial motives were the most influential dimension of the voluntary retirement decision on the quality of life. In view with the conclusions, the study suggests improving the conditions of voluntary retirement employees of government sector in the kingdom of Bahrain for its positive impact on the quality of life, and hand more roles and responsibilities mainly to those with longer years of experience to run the work and involve them in the decision-making process to motivate them at work, and relaunching the voluntary retirement program again after ten years to encourage the governmental employees to have the opportunity to access the field of entrepreneurship and take part in economic growth. In addition to, benefit from employing new skills in the government sector to reduce unemployment.","PeriodicalId":285137,"journal":{"name":"World Research of Business Administration Journal","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128332305","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":"Analyzing the Accounting Recognition and Measurement: The Case of NPS","authors":"Maged M. Albaz, Magdy M. Melegy, Ahmed Z. Metwaly","doi":"10.56830/bsfq3483","DOIUrl":"https://doi.org/10.56830/bsfq3483","url":null,"abstract":"The NPS tend to follow social accounting requirements that are based on “Logical and systematic analysis of the organization activities impact on the society and other stakeholders and to show this effect information in the financial statements” Due to the social nature of the NPS’ activities. In this sense the accounting recognition is the start point of the comprehensive accounting function. While the accounting measurement is one of the influencing elements of the accounting function, and its importance increased by moving towards the accounting compatibility for this sector organizations. Therefore, the organizations must be in an accountable position, Not only for the owners or shareholders (traditional concept), but to the society for its overall operations and activities. So, the researchers addressed and analyzed in this paper the following. First, the accounting recognition and measurement in the NPS. Second, the accounting presentation and disclosure in the NPS.","PeriodicalId":285137,"journal":{"name":"World Research of Business Administration Journal","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121024587","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":"The Role of E-Training in Improving the Quality of Work Life for Workers in Business Organizations: a field study","authors":"M. Albaz","doi":"10.56830/zrqh8688","DOIUrl":"https://doi.org/10.56830/zrqh8688","url":null,"abstract":"Purpose: The purpose of this research is to improve the quality of work life for workers in the Egyptian tourism sector through the e-training entrance. Practical implications: Companies seek to adopt improving the quality of life for workers in the Egyptian tourism sector in order to have strategic solutions to promote Egyptian tourism locally and globally in light of the development strategy. Originality/Value: The e-training programs should be geared towards adopting the quality of work life for employees. A research paper covering the framework of achieving development for the Egyptian tourism sector under study. Results: The Egyptian tourism sector needs to adopt e-training in seminars, workshops, modern curricula and additional training, with continuous evaluation of the performance of the various services provided to promote Egyptian tourism globally.","PeriodicalId":285137,"journal":{"name":"World Research of Business Administration Journal","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129536710","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":"Assessment of Markets Fire Emergency Preparedness in Tanzania A Case Study of 6 Markets in Ilala City Council -Dares Salaam","authors":"William L. Mboma","doi":"10.56830/ojse4609","DOIUrl":"https://doi.org/10.56830/ojse4609","url":null,"abstract":"This study is intended to assess fire emergency preparedness in public and private markets in Dar es Salaam Region by measuring the specific market preparedness in fire emergency policies, fire safety equipment, signage and infrastructure, fire fighting knowledge and fire preparedness plans, and acknowledging areas of improvements. The study was comparative and adopted mixed approach design implying both quantitative and qualitative methods. Primary data were collected using questionnaires, semi-structured interview and observation. Secondary data were obtained reviewing published dissertations, articles, journals, textbooks and documents from the website. A total sample of 87 respondents from public markets were selected for the study. Quantitative data was analysed by using descriptive statistics with the help of SPSS. Qualitative data was analysed by using content analysis. The use of graphs and charts was encouraged to facilitate data presentation. The findings showed that fire emergency preparedness was good in private Markets compared to public market. The study revealed that both public and private markets had awareness on firefighting activities. However, public market did not offer much trainings compared to private markets which made majority of the respondents to have less knowledge on firefighting. Also, public markets lacked fire emergency policies, plans and some of firefighting equipment compared to private markets. The study recommended that markets should have fire emergency preparedness plans, policies, sufficient equipment, signage and infrastructure and monitoring and evaluation programs. Also separate fire preparedness budget and creation of awareness programs via different communication media to improve emergency preparedness","PeriodicalId":285137,"journal":{"name":"World Research of Business Administration Journal","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132293749","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":"The Accounting Measurement and Disclosure of Public Expenditure Return and Its Impact on Rationalizing Allocation Decisions","authors":"Samy Hosny Mohamed Tamera","doi":"10.56830/wqzf5734","DOIUrl":"https://doi.org/10.56830/wqzf5734","url":null,"abstract":"The research aims to identify the essential variables that cause the inefficiency of decisions to allocate public expenditures and that cause the inability to determine the optimal mix of aspects of public expenditure, in addition to providing a suggested approach to reduce these variables and rationalize allocation decisions. Through this research, the researcher tries to answer the research question related to how to rationalize public expenditure allocation decisions? The researcher conducted an analytical study of a number of previous research studies in both the accounting and economic literature which discussed public expenditure allocation and the measurement of social benefits, The researcher also conducted a practical study based on a survey of a number of experts in both economic and accounting literature and public finance science in a number of countries registered in the International Monetary Fund database, with the aim of testing the research hypotheses and the proposed methodologies that he thinks as their ability to reduce the causes of inefficiency decisions allocation. The results of this research are the acceptance of the research hypotheses that have been formulated and concluded that the process of allocating public expenditures lacks an objective measurement of information related to the inputs and outputs of the allocation, and the possibility of achieving this information through the accounting measurement of the return on public expenditure that the researcher put forward as a new target for measurement.","PeriodicalId":285137,"journal":{"name":"World Research of Business Administration Journal","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121600184","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":"Accounting Presentation and Disclosure in the CAs: A Review","authors":"Maged M. Albaz, Ali A. Alhijris, Ahmed Z. Metwaly","doi":"10.56830/qxmo4721","DOIUrl":"https://doi.org/10.56830/qxmo4721","url":null,"abstract":"The CAs tend to follow social accounting requirements that are based on “Logical and systematic analysis of the organization activities impact on the society and other stakeholders and to show this effect information in the financial statements”. Due to the social nature of the CA‟s activities. In this sense the accounting recognition is the start point of the comprehensive accounting function. While the accounting measurement is one of the influencing elements of the accounting function, and its importance increased by moving towards the accounting compatibility for this sector organizations. Moreover, the accounting presentation and disclosure issue are the most controversially debate in the NPS. Furthermore, Academic studies tended to assert that the accounting in the contemporary concept must serve the organizations and society at the same time, regardless of Organization‟s objective, and Based on the concept of accountability and especially the social accountability. Therefore, the organizations must be in an accountable position, Not only for the owners or shareholders (traditional concept), but to the society for its overall operations and activities. Keywords: Accounting Presentation/ Disclosure/ CAs/ NPOs","PeriodicalId":285137,"journal":{"name":"World Research of Business Administration Journal","volume":"140 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132016212","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}