Capital Budgeting Practices: The Case of Qatar

The purpose of this project was to investigate the capital budgeting practice in the largest firms in Qatar. A survey was conducted of the 170 largest firms and corporations. A total of 55 completed surveys were received, for a response rate of 34 percent. The results showed that Qatari companies in general tend to adopt the discounted cash flow methods, with Net Present Value (NPV), Profitability Index (PI) and the Internal Rate of Return (IRR) being the most widely used methods. Capital asset Pricing Model (CAPM) including some extra “risk factors” was used to estimate the cost of capital in more than half of the companies. Companies tend to use the cost of debt plus some premium as the discount rate, and they frequently reviewed and adjusted that rate, mainly as to the expected changes in the project’s risk. The terminal value was commonly estimated using the present value of future cash flow in perpetuity and multiples of terminal earnings

Computer Literacy: Implications for Teaching a College-Level Course

The purpose of this study was to investigate students’ perceptions of computer literacy skills they had obtained prior to enrolling in a university and to develop implications and recommendations for teaching a college-level computer course. One hundred twenty-five students who were currently enrolled in a required university computer literacy course completed a questionnaire. Students were asked to identify their skill level in various types of software and their exposure to computer concepts and issues. Results showed that students perceived themselves to be better prepared in word processing than they did in spreadsheet and database applications and that they had not received extensive coverage of ethical, social, legal and global issues. In determining the content of a university computer literacy course, consideration needs to be given to nontraditional students who have not been exposed to computers as well as those students who enter the university with a variety of skill levels. Additionally, an improved and extended coverage of database and spreadsheets might be warranted in a college level computer course. Since required computer literacy competencies are continually changing for high school graduates, it is imperative that universities monitor design and content of the curriculum to provide an adequate computer literacy background for university students

Incorporating information communication technology skills in accounting education

Information and communications technology (ICT) is widely utilized in the accounting profession and has transformed the accounting functions in business and the role of accountants. Acknowledging the significance of ICT skills in accounting education, many employers and professional associations are calling for integration of accounting curricula with ICT. Therefore, it is vital for potential accounting professionals to be equipped with the most current ICT skills pursued by employers. This study searches the current job market to capture a snapshot of the most in demand graduate skills, in particular, ICT skills. Furthermore, it also lists a number of software systems for accountancy solutions and their supplier firms.Qatar National Research Fund (QNRF) - NPRP grant # [7-1534- 5-231]

Is There a Place for Responsible Artificial Intelligence in Pandemics? A Tale of Two Countries

This research examines the considerations of responsible Artificial Intelligence in the deployment of AI-based COVID-19 digital proximity tracking and tracing applications in two countries; the State of Qatar and the United Kingdom. Based on the alignment level analysis with the Good AI Society’s framework and sentiment analysis of official tweets, the diagnostic analysis resulted in contrastive findings for the two applications. While the application EHTERAZ (Arabic for precaution) in Qatar has fallen short in adhering to the responsible AI requirements, it has contributed significantly to controlling the pandemic. On the other hand, the UK’s NHS COVID-19 application has exhibited limited success in fighting the virus despite relatively abiding by these requirements. This underlines the need for obtaining a practical and contextual view for a comprehensive discourse on responsible AI in healthcare. Thereby offering necessary guidance for striking a balance between responsible AI requirements and managing pressures towards fighting the pandemic

Skills and Attributes of IT Graduates: Evidence from Employer’s Perspective

In the past, when employers were recruiting Information Technology (IT) professionals, they were keen on hard skills to perform the job. However, recently there is a rising awareness that technical skills alone are insufficient for the success of IT professionals and they must also develop a broader set of soft interpersonal skills. This shift is primarily due to the rapidly evolving IT landscape and the widening portfolio of organization wide responsibilities expected to be undertaken by IT professionals. Therefore, it is imperative for potential IT professionals to be equipped with the most current soft skills pursued by employers. This study uses a horizon scanning of the current job market in the UK to capture a snapshot of the most in demand soft skills. In doing so, this study seeks to answer the research question: what soft skills do IT graduates need in the current market

An Analysis Of Student XBRL Project Teams: Value-Adding Educational Experiences Using Emerging Technology

Extensible Business Reporting Language (XBRL) is a new approach that offers great promise for a fundamental improvement to the way in which financial information is maintained and reported.  With every innovation, comes the need to educate.  Because of the overarching aspects of XBRL and its implications, a team learning approach is appropriate.  This paper presents a case study of three student projects that resulted in the development of XBRL applications.  An analysis is provided of the teams, the projects, and important lessons learned

An examination of assessment practices in colleges of business at various Middle East countries compared to the USA

This study reports the results of a survey conducted during 2007 which was mailed to deans of schools of business at institutions of higher education located within the USA and the Middle East. Schools of business are now more engaged in assessment activities than a few years ago. Assessment activities are more costly and more emphasis seems to be placed on assessing communication skills, critical thinking, and professional knowledge. Colleges of business are relaying heavily on course-embedded measures, followed by indirect measures of assessment. Curriculum and instructional changes were the top-ranked uses of assessment results. Although almost the same percentage of colleges of business in 2007 has specific curriculum/programme objectives as they did in 1999 (92% in 2007 and 88% in 1999), significantly more US colleges actually assess their objectives. While 65% of the US institutions reported assessment activities annually, only 25% of Middle Eastern universities assessed their curriculum annually

The role of knowledge management strategies and task knowledge in stimulating service innovation

Are service firms that enact strategies to manage their new service development (NSD) knowledge able to generate a sustainable competitive advantage (SCA)? Based on analysis of data from a large survey of service companies, the answer is yes. We find that companies employing the knowledge management strategies of codification and personalization reflect higher levels of NSD knowledge. However, the two strategies vary in their individual performance outcomes, with codification promoting NSD proficiency (an ability to execute NSD activities) and personalization promoting greater NSD innovativeness (market perception of the company as novel and as an innovator). When used together, the two strategies magnify NSD knowledge, which when combined with NSD proficiency and NSD innovativeness, promote a SCA. Therefore, companies planning to invest in a knowledge management system should heed the outcomes desired from their NSD process. A system based on documentation exemplifies a codification strategy and will drive NSD proficiency; a system emphasizing interpersonal communication exemplifies a personalization strategy and will drive NSD innovativeness. A system that blends the two strategies appears the most advantageous for service companies’ NSD efforts aiming to build a long-term sustainable competitive advantage