Soft public key cipher

Encryption in general is the process of keeping up the secrecy of data (both fixed and versatile) utilizing programs that can Convert and make an interpretation of that data into codes so that whenever got to by unapproved people doesn't They can comprehend anything since what appears to them is a blend of images, numbers and unlimited characters, the file is encrypted And decryption by password, which must be known to both parties (sender and receiver) This is called With symmetric encryption, Decryption means decryption. The quality and viability of encryption rely upon two key factors: the algorithm, and the key length evaluated by Bit, the higher the bit, the greater the security and difficulty of decrypting. The concept of soft set was studied and applied on the public key cryptography like simple Knapsack and Trapdoor Knapsack ciphers. Significant results were presented that was the measure of the evaluate encryption using the SNR and PSNR

Trust in supply chain relationships and its impact on organisation and supply chain performance

This thesis identifies the role of trust in the supply chain relationship on supply chain performance and organisation performance. An extensive review of literature identified a lack of empirical research to fill a gap in supply chain and operations management knowledge and this gap is mainly related to identification of the role that trust has on performance. This thesis considers this gap with other relevant issues identified through the literature. It presents a research framework formulated to tackle the research problem and reports an attempt to fill the existing gap through empirical research. The thesis contains analyses of three case studies related to three different territories, namely; Oman, United Arab Emirates (UAE) and State of Qatar. The case studies encompass large and medium size organisations from three different industrial settings. In Oman, the case study is related to oilfield services and the oil production industry while in UAE the case study is related to real estate and the property development industry, and the case study in Qatar is related to the chemical industry. In addition to identifying the influence of trust in supply chain relationships on organisation performance and supply chain performance, the research considers the influence of the duration of the supply chain relationship on trust development in the relationship. Additionally, it explores the impact of trust on the avoidance of the bullwhip effect in the supply chain and shows through empirical evidence the role of trust in minimising supply chain risk. Consideration is given to the impact of different territory and different industrial settings on the trust/performance relationship. Triangulation of research approaches and methods is utilised in this research to enrich the research findings by exploiting the advantages of each approach and method advantages while reducing the disadvantages through complementarities between them. The results of this thesis indicate that the supply chain parties should adopt trust in their relationship whenever considering supply chain performance improvement, organisation performance improvement, and overcoming risk

Merger and acquisition announcements and their effect on returns to shareholders of bidding firms and target firms: Empirical evidence from Malaysia

This study investigates the impact of announcements of mergers and acquisitions (M&As) on stock prices of bidding firms and target firms in Malaysia. Using an event-study methodology to examine the market reaction to the announcements, 59 target firs and 26 bidding firms during the period from 1 January 2011 to 30 June 2015 have been identified. In addition, the acquirer’s status is taken into account in this study to examine their impact on abnormal returns (ARs). The data on M&As’ is obtained from Thomson SDC Platinum Merger and Acquisition Database and also from Bursa Malaysia website. The ARs are derived by using two models, namely the market model (MM) and market adjustment returns (MARs) model. FTSE Bursa Malaysia Kuala Lumpur Composite Index (FBMKLCI) and FTSE Bursa Malaysia EMAS Index (FBMEMAS) are used as the benchmarks. The findings indicate target firms gain significantly on the announcement day (+3.5%). The multi-day windows around the announcement day also show positive cumulative average abnormal returns (CAARs) for the two models and the two benchmarks. +15.83% is reported in the longer window (-20 to +20) and +8.92% in the 3- day window. For bidding firms, no evidence of value creation is observe

Controls of scientific miracles in the Holy Quran

Scientific miracles is that science that examines the miracles of the Holy Qur'an as well as the Sunnah of the Prophet purified and did not appear those miracles only recently in the era of science and modern technologies, God blessed and Almighty revealed the Qur'an to be a valid book for every time and place, and deposited God in it of the brilliant scientific facts what human beings are unable to come up with like him or simulate it was necessary for us to highlight those aspects and present them to people, the Qur'an has a wonderful and concise style in the presentation of the scientific truth, clearly and simply In brief words, we find many scientific facts, and a miracle, and these facts were not known to anyone at the time of the revelation of the Qur'an in the era of the Prophet (peace and blessings of Allaah be upon him . But with scientific developments, scientists and researchers have been able to discover and show some of these miracles, and there must be controls for this science to stay away from errors, as happens from some in their writings in this field, which we find their owners exaggerating and moving away from the meaning of the verses in order to obtain a scientific, rhetorical or numerical miracle according to what they see In this research we highlight the concept of scientific miracles in the Qur'an and how to deal with science Miracles and what are the rules and controls that the researcher should observe and how to trust a research in scientific miracles using the inductive approach as well as the descriptive analytical approach to highlight those aspects require

Alignment Framework in Enterprise Architecture Development

The challenge of business-IT alignment, the increasing complexity of organizations’ operations and supporting organization transformation are the main drivers for organizations to adopt Enterprise Architecture (EA) concept. Despite the rapid interest in the EA, organizations are facing challenge to realize organizational value out of it. This challenge can be rooted to the lack of the stakeholders needs and concerns consideration in the final developed architecture which result in low utilization or no acceptance of EA. The enterprise architects and the stakeholders are the main players in the development phase of EA. Literature highlighted the need of alignment framework that can support the enterprise architects to align the development of EA with the stakeholders’ expectations. Furthermore, there is a scarcity of academic studies that shed the light on the alignment between the enterprise architects and the stakeholders during the development of EA. Hence, the purpose of this study is to develop a framework that supports the alignment between the enterprise architects and the stakeholders in EA development to ensure a mutual understanding and agreement. The study is guided by the interpretive paradigm to address the research gap through the utilization of a qualitative methodology. The research is using the case study approach to build in-depth understanding of the relationship between the enterprise architects and stakeholders in EA development. The understanding from Multiple Perspectives Theory is used to develop the initial research model to provide initial guidance in data collection and analysis. Currently, the research is at the analysis stage of case study data. The developed framework is expected to support the practitioners in the EA development by uncovering the factors influencing the alignment between the enterprise architects and the stakeholders during the development process. Additionally, the study is building a comprehensive understanding on how the enterprise architects consider the stakeholders needs and concerns in the development of EA

Research Perspective in Enterprise Architecture

The challenges of aligning IT with business triggered the attention towards Enterprise Architecture (EA). Despite the increase interest of academic scholars in EA, there is scarcity of studies that provide an up to date comprehensive research perspective view. The purpose of this study is to examine the research methodologies and theories utilized in EA studies from 2010 to 2016. The study employed Systematic Literature Review (SLR) as method to explore and analyze the literature of EA. The study revealed the research approaches and data collection methods utilized in EA. It shows that case study approach and interviews are the highly used compared to other research approaches and data collection instruments. Furthermore, it pointed out the low employment of theories in EA studies. The study is contributing to the body of knowledge by providing a foundation for novice researchers in the area of EA through detailed discussions of research methodologies and theories which are expected to support them in designing future studies

The Impact of International Financial Reporting Standards on Aggressive Accrual: Evidence from Saudi Security Exchange

Purpose: This study investigated the impact of international financial reporting standards on aggressive accrual. The distinguishing feature of this research is the study of the recent adoption of international financial reporting standards in one of the most important economies and emerging markets in the world; the Saudi Security Exchange (Tadawul).   Theoretical framework: One important issue that has dominated accounting research for many years is the mandatory IFRS adoption. More specifically, the impact of mandatory IFRS adoption on accounting figures, notably accruals. Most of the studies document mixed effects resulting from IFRS adoption.   Design/methodology/methodology: This study focuses on Kingdom of Saudi Arabia's Financial Market due to the recent mandatory adoption of the IFRS by Saudi companies in 2017, using 781 firm-year observations. Our study sample will cover 6 years from 2014-2019, three years before adoption (2014-2015-2016) and three years after adoption (2017-2018-2019).   Find: The findings of this study were consistent with previous accounting literature. The study shows a decrease in aggressiveness accruals after adopting international financial reporting standards. The study concluded that the companies listed on the Saudi Stock Exchange (Tadawul), especially after the adoption of international financial reporting standards, do not often provide inflated financial reports with distractions that could lead to customers making irrational decisions.   Research, practical and social implications:  This study put a spotlight on Aggressive Accrual resulting from mandatory IFRS adoption in emerging markets, such as the Kingdom of Saudi Arabia's Financial Market. Therefore, this study provides an exciting opportunity to advance standards setters’ knowledge of the quality of financial reporting in emerging markets.   Originality/value: This is the first study to use Aggressive Accrual around mandatory IFRS adoption. worth noting that apart from the prior literature, no study was devoted to the aggressive accrual in the Kingdom of Saudi Arabia's Financial Market

Motivation of Omani schoolteachers

Oman’s school system is of relatively recent origin, having been developed from the 1970’s and much is expected of Omani schoolteachers. The research reported in this thesis was a comprehensive attempt to explore Omani schoolteachers’ understanding of the term motivation. A mixed methods approach was used, with a large-scale questionnaire survey of 3065 teachers producing a 69% response rate (2112) and yielding results that were subject to further exploration by means of 7 teacher focus-groups (with 53 teachers participating), 21 interviews with individual teachers, and 3 focus-groups with 21 headteachers. The key finding from the research was that the overwhelming majority of Omani schoolteachers participating in the research regard themselves as motivated with the most important motivating factors for them being working with pupils and being productive in society. However, both Omani teachers and headteachers would appreciate a reduction in administration and greater participation in decision-making. Analysis of my findings distinguished four groups of factors that might provide better understanding of motivation of Omani schoolteachers. These four divisions are (1) the main factors that appeared to attract Omanis to teaching profession, (2) the main factors that appeared to contribute to confirm or extend the initial motivation to enter the teaching profession, (3) two factors that appeared to increase the level of motivation of Omani schoolteachers, and (4) the main factors that appeared to contribute in maintaining the level of motivation of Omani schoolteachers, which I term guarantors. The findings from this research should help teacher educators and policy makers in Oman better understand teacher motivation. The research concludes some practical recommendations that might help maintain or enhance teacher motivation and some recommendations for follow-up research. Finally, I hope the research has contributed a little to the ongoing international debate around teacher motivation, from an Omani perspective