This research investigates the influence of the new Jordanian income tax law No. 14, 1995 (the revised edition of law No. (4), 1992) on tax revenues collections in Jordan. To this…
Abstract
This research investigates the influence of the new Jordanian income tax law No. 14, 1995 (the revised edition of law No. (4), 1992) on tax revenues collections in Jordan. To this end, data were collected for the years 1996 and 1997 about tax files, (submitted) forms, imposed taxes and tax revenues. Two questionnaires were also used to collect data from tax officers and payers about the effects of tax installments, tax discounts, tax fines (for delayed payment), and tax officers’ periodic visits. One hundred and ninety questionnaires were distributed to a random sample of income tax officers, of which 180 were returned, while 25370 questionnaires were distributed to a random sample of tax payers, of which 25030 were returned and 25000 were fit for analysis. Responses were analyzed using means, t‐tests and percent changes. The results indicate the new income tax law should be further revised so as to maximize collection.
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Moustafa Haj Youssef, Tarek El Masri, Ioannis Christodoulou and Lan Mai Thanh
This viewpoint aims to provide an overview of graduate employability in Lebanon from the perspective of the Dean of Olayan School of Business at the American University of Beirut…
Abstract
Purpose
This viewpoint aims to provide an overview of graduate employability in Lebanon from the perspective of the Dean of Olayan School of Business at the American University of Beirut, who is a reputable academic leader heading a world-ranked business school. The discussion also looks at the external factors that affect graduate employability in Lebanon with direct references to the Covid-19 pandemic and the economic crisis.
Design/methodology/approach
Through conversation with the Dean of a prominent business school in Lebanon, this viewpoint discusses several topics pertaining to the concept of graduate employability.
Findings
To boost graduate employability the focus should be on developing the curriculum, engaging with the alumni network, exploiting the board of governors and building on the school’s reputation and legacy.
Originality/value
Crises do offer new opportunities. Covid-19 pandemic has prepared employers to accept the idea of remote working, which has helped in boosting graduate employability in Lebanon.
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Samy Shaban, Abd Elaziz Fouda, Mohamed Elmorsi, Tarek Fayed and Omar Azazy
The purpose of this study is to inspect the corrosion inhibition of API N80 steel pipelines in uninhibited solution and inhibited with a synthesized surfactant compound…
Abstract
Purpose
The purpose of this study is to inspect the corrosion inhibition of API N80 steel pipelines in uninhibited solution and inhibited with a synthesized surfactant compound [N-(3-(dimethyl octyl ammonio) propyl) palmitamide bromide] (DMDPP), which is prepared through a simple and applicable method.
Design/methodology/approach
Weight loss was inspected at five different temperatures of 25°C, 30°C, 40°C, 50°C and 60°C Potentiodynamic polarization, electrochemical impedance spectroscopy (EIS) and electrochemical frequency modulation were used at room temperature. Density functional theory was used to study the relation between the molecular structure and inhibition theoretically.
Findings
Adsorption of the prepared DMDPP fits the Langmuir isotherm model. The inhibition efficiency of the prepared DMDPP amphipathic inhibitor is directly proportional to temperature increase. Polarization results reveal that the investigated DMDPP amphipathic compound behaves as a mixed-type inhibitor. EIS spectra produced one individual capacitive loop.
Originality/value
The originality is the preparation of cationic surfactants through a simple method, which can be used as corrosion inhibitors in oil production. The synthesized inhibitors were prepared from low-price materials. The work studied the behavior of the synthesized surfactants in inhibiting the corrosion of the steel in an acidic medium. Electrochemical and theoretical studies were presented, besides gravimetric and surface examination.
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Mahmoud Elmarzouky, Khaled Hussainey, Tarek Abdelfattah and Atm Enayet Karim
This paper aims to provide unique interdisciplinary research evidence between the risk information disclosed by auditors and the risk information disclosed by corporate managers…
Abstract
Purpose
This paper aims to provide unique interdisciplinary research evidence between the risk information disclosed by auditors and the risk information disclosed by corporate managers. In particular, it investigates the association between the level of risk information disclosed by auditors (key audit matters [KAMs]) and the level of corporate narrative risk disclosure.
Design/methodology/approach
The study sample consists of the UK FTSE all-share non-financial firms across six financial years. The authors use a computer-aided textual analysis, and the authors use a bag of words to score the sample annual reports.
Findings
The results suggest that KAMs and corporate narrative risk disclosure levels vary across the industries. The authors found a significant positive association between the risk information disclosed by auditors and the risk information disclosed by corporate managers. Also, the authors found that FTSE 100 firms exhibit higher significance between the ongoing concern and the level of narrative risk disclosure.
Practical implications
The study approach helps assess the level of management risk reporting behaviour due to the new auditor risk reporting standards. This helps to emphasise how auditors and companies engage and communicate risk-related information to stakeholders. Standard setters should suggest a more detailed reporting framework to protect the shareholders. The unique findings are incredibly beneficial to the regulators, standard setters, investors, creditors, suppliers, customers, decision makers and academics.
Originality/value
This paper provides a shred of extraordinary evidence of the impact of auditor risk reporting and management risk reporting. To the best of the authors’ knowledge, no study has yet investigated the corporate narrative disclosure after the new audit standards ISA 700 and ISA 701.
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Tarek Ladjal and Tayeb Brahimi
The nature of the relationship between the Arabs and China in its historical and current dimensions raises the issue of compatibility and coexistence and the possibility of its…
Abstract
The nature of the relationship between the Arabs and China in its historical and current dimensions raises the issue of compatibility and coexistence and the possibility of its continuity among nations and cultures. During the fifteenth-century-period, in which Arab–Chinese relations developed, a model of coexistence and harmony between the two civilizations and cultures emerged, which is rare to find in the history of relations between societies and countries. In this chapter, the researchers attempt to return to history to discuss the forms of the development of peaceful relations between China and Arab societies, and the cultural and psychological motives that led to the normalization of political relations in a pattern of mutual respect and peaceful cooperation on many common issues, which still continue to affect positively the relations between China and the Arab world nowadays. The study found that the nature of the eastern mentality of both parties and the positive stereotypes that each side has about the other long time ago have contributed decisively to shaping these relations in the subsequent centuries.
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Anna Visvizi, Miltiadis D. Lytras, Wadee Alhalabi and Xi Zhang
Piyush Sharma, Pasumarti Srinivas Subbarao, Anjali Sane and Jivan Biradar