The Effects of Firm Characteristics on Corporate Social Responsibility Disclosure: Evidence from Palestine

This study aims to empirically examine the influence of firm characteristics on the level of corporate social responsibility (CSR) reporting on annual reports on Palestinian listed companies. Using a sample of non-financial listed companies for the period 2013–2016. Content analysis technique has been used to measure CSR information form annual reports of 33 companies listed on the Palestine Securities Exchange )PSE (using 32 items divided into four categories as a measure of the extent of CSR disclosure in firm’s annual reports. A panel data and a multiple regression analysis are applied to test the association between firm characteristics and the extent of CSR disclosure. The results show that firm characteristics, namely, firm size, profitability, firm age, have a positive and statistically significant relationship with CSR disclosure. Keywords: CSR, corporate social responsibility disclosure, firm characteristics, non-financial firms

Diplomatic judicial immunity

Diplomatic immunity is a form of legal immunity that ensures diplomats are given safe passage and are considered not susceptible to lawsuit or prosecution under the host country's laws, with the Vienna Convention on Diplomatic Relations, Diplomatic agents enjoy an almost absolute immunity from the jurisdiction of the receiving States during their term of office,The immunity from the criminal jurisdiction of the receiving State has an absolute character: there are no exceptions. This absolute immunity concerns all possible minor offences as well as grave crimes, such as the crimes against humanity.It is important to note that the immunity and inviolability of diplomatic agents do not stand in the way of investigation by the receiving State into allegations of abuse. The mere issuance of an order to investigate charges of abuse against diplomatic agents in function does not infringe the diplomatic immunity or inviolability

Beware the Fury of the Digital Age Consumer: Online Consumer Revenge: A Cognitive Appraisal Perspective

Online consumer revenge is costing companies millions of dollars annually. Yet, a limited number of studies have investigated the factors that influence online consumer revenge and the degree to which they carry on across cultural boundaries. A serious gap was noticed concerning the forms, triggers, and process of consumer revenge in the online context. Additionally, it was noticed that previous theoretical models of consumer revenge go directly from the desire for revenge state to the actual revenge state without explaining the cognitive process the consumer goes through when evaluating the decision whether or not to commit revenge. To address these research gaps, a mixed method approach was applied. A qualitative approach was employed first to explore this behaviour. Afterwards, a scenario based survey was used in order to examine and test the casual relationships between the variables identified in the first study on a larger sample from Jordan and Britain. Overall, the findings of this thesis have proven for the first time the secondary appraisal state consumers go through when evaluating their online revenge coping options. In this state, consumers were found to evaluate the reach of their actions, the risk involved, and the ability to perform the online revenge behaviour. Additionally, this thesis found that the British participants cognitively evaluate their online revenge options more extensively when compared to the Jordanian participants. The findings of this thesis also identify a new set of triggers for online consumer revenge including the type (process/outcome) and the severity of the service failure. This finding shifts away from the traditional fairness violations view of the triggers of consumer revenge. Moreover, the findings of this thesis establishes the role of the national culture in influencing online revenge as demonstrated by the difference in the harm appraisals, negative emotions, and the desires for revenge between the English and Jordanian participants

A retrospective, observational, single center study of gonadotropin-releasing hormone agonist protocols at the Reproductive Center of Farah Hospital in Jordan

Background: Data on infertility and in vitro fertilization (IVF) are incomplete and uncertain in Jordan and worldwide because of difficulties in evaluating infertility in the general population. This study aimed at comparing the effectiveness of the gonadotropin-releasing hormone agonists (GnRH-a) long and short protocols as part of IVF or intracytoplasmic sperm injection.Methods: This observational, retrospective, comparative, longitudinal study was conducted in a reproductive center in Jordan. It reviewed data charts from women who took GnRH-a for IVF, from 2010 to 2013. These were categorized in Group A (long-term GnRH-a: single 3.75 mg-monthly injection) or Group B (short-term GnRH-a: multiple daily 0.1 mg injections). The primary endpoint was the rate of ongoing clinical pregnancy (number of pregnancies/number of women) and live birth rate in fresh cycle/protocols.Results: Out of 1,946 eligible women, 471 underwent the long-term treatment of GnRH-a administration and 1,523 the short-term treatment. The women’s mean age was 29.61±3.80 years old. Out of the 471 women in Group A, 216 (45.9%) women had ongoing clinical pregnancy, of whom 69 (31.9%) had live births. In the short-protocol group, 485 (31.8%) women had ongoing clinical pregnancy, of whom 133 (27.4%) had live births.Conclusions: GnRH-a long protocol is more effective than the short protocol regardless of the agonist formulation used in subfertile women/men who underwent IVF/ intracytoplasmic sperm injection

Rationalism in Harun Nasution’s Epistemology of Islamic Law

The term 'epistemology' is a term directly related to the field of philosophical debate. As one of the branches of philosophy, it studies science in terms of its definition, the establishment of its types, the determination of its sources and channels and the identification of its limits and limitations. Although these epistemological questions are commonly used in the disciplines of philosophy and the sciences, for some scholars they are also relevant and useful in the field of Islamic law. The following brief study will attempt to elaborate on the epistemological theory of Islamic law by analyzing the thoughts of a prominent Islamic scholar, Harun Nasution, an expert in Islamic philosophy and theology

Evaluation of Internal Control Units for the Effectiveness of Financial Control in Administrative Government Units: A Field Study in Jordan

The aim of this study is to state the assessment of internal control units for the effectiveness of financial control in administrative government units. Also, it aims at identifying the obstacles that limits the evaluation of internal control units for the effectiveness of financial control in administrative government units. In order to achieve the objectives of the study and the testing of hypotheses, the researcher designed a questionnaire. This questionnaire was distributed to managers and employees in the internal control of the administrative government units. Out of the 125 questionnaires distributed, 96 were recovered with an adoption rate of 77%. The results showed that the assessment of internal control units for the effectiveness of financial control in administrative government units typically became high with an arithmetic mean (4.099) and standard deviation (0.511). The researcher attributed this result to the data analysis, verification, and validation of the financial transactions. Also, accounting entries which is related to income and expenditure were in accordance with laws, financial regulations, and the prescribed accounting for financial controls. Hence, this is the constraints that limit the effectiveness of the auditors of the Audit Bureau when they conducted financial and managerial control and evaluation in administrative government units. Generally, it became high with an arithmetic mean (3.551) and a standard deviation (0.610). Thus, the researcher attributed this result to the existence of certain obstacles, the most important routine work, lack of incentives and benefits, and others as indicated in the results of the study. Based on the results of the study, the researcher recommended the need for attention to the human element as one of the main components of internal control system. This is in terms of training and development to keep pace with scientific progress and the practical need to emphasize the reformulation of some legislation. Also, it helps with some of the aspects due to the need for harmonization between legislation. In addition, it helps with professional international standards, especially supreme control standards which give importance and effectiveness to financial control and other recommendations

THE JUDICIAL RULINGS PERTAINING TO THE HAGIA SOPHIA IN TURKEY AND THE BABRI MOSQUE IN INDIA: An Analysis

Abstract: On November 9, 2019, the Supreme Court of India issued a ruling allowing for the construction of a temple dedicated to the Hindu deity Ram on the site of Babri Masjid in Ayodhya, Uttara Pradesh. Similarly, on July 10, 2020, the State of Council, the highest administrative court in Turkey, issued an order to convert the status of Istanbul's Hagia Sophia from a museum back into a mosque. The court's decision in both nations has been regarded as a transformative political development within their respective contexts. This decision has garnered praise from certain individuals, while also attracting criticism from others, both domestically and internationally. This article is thematically based, library-focused, and qualitative. The article examines and evaluates both cases based on the existing evidence pertaining to the historical structures, and endeavours to propose the most persuasive perspective to adopt in such situations. The study's findings suggest that the judicial decision under scrutiny exhibits a greater inclination towards political considerations rather than rational ones.Keywords: Hagia Sophia, Babri Mosque, Judicial Rulings, Recep Tayyip Erdogan, Narendra Mod

Wasteful Consumption of Bread: Its Levels, Sources, and Possible Solutions. (A Case Study of Jordan)

On the basis of a study of 1644 Jordanian consumers’, this study addresses the topic of the governmental bread subsidy policy in addition to the waste in the Jordanian’s bread consumption. The findings of this study identified a large percentage of waste in bread consumption. Additionally, this study identified the financial repercussions due to this waste in consumption and the subsidy policy. This research is one of the first to empirically study the topic of waste in bread consumption in Jordan and in the world. Keywords: Social Responsibility, Waste, Bread, Prices, Subsid

An examination of the attitudes of downsized employees towards the downsizing process : the case of ESTEDA'A

This study explores employees' attitudes to, and perceptions of, ESTEDA'A, which is a downsizing method used in downsizing the Jordanian Civil Service. This study compares and contrasts the perceptions of employees who have been downsized by the method of ESTEDA'A regarding its organisational justice, and considers the moderating role of ESTEDA'A type (voluntary or compulsory) in reducing negative attitudes towards downsizing. Research was undertaken in a positivist paradigm. The employees' perceptions and attitudes were assessed in respect of the organisational justice associated with ESTEDA'A, which has two facets: distributive justice and procedural justice. Several factors that potentially affect these perceptions were " identified from the literature of downsizing and organisational justice. Consequently, nine hypotheses were formed and statistically tested to achieve the aims of this study. The required data were collected via self-administered postal questionnaire, which was sent to a stratified-systemic-random sample of 843 (30% of the population) ex-civil servants who have been awarded ESTEDA'A (ESTEDA'A leavers), stratified by the year of awarding ESTEDA'A. Response rate was 36% (= 306/843) of the sample and 58% (= 306/522) of the active sample (sample size less unreachable and ineligible cases). The findings indicate that when compared to compulsory cases, voluntary cases reported more positive attitudes to, and perceptions of, ESTEDA'A. The only exception was the perceived distributive justice. Working after ESTEDA'A, conditional upon wanting to work, significantly influenced the perceptions of distributive. justice and procedural justice. Unemployment rates, conditional upon working after ESTEDA'A, significantly influenced the perceived distributive justice, but not procedural justice. Within those who worked after ESTEDA'A, the new job level and type, significantly contributed to the variances in the perceived distributive justice (7.7%) and procedural justice (6.2%). Other results were found. It was concluded that the experienced decision control might hinder the effect of justification on the judgment of distributive justice and procedural justice

Civil liability for Violating Electronic Privacy and Information Centers

There is a civil and legal responsibility for electronic information and data collection centers and is often a contractual liability, unless it leads to a serious breach and harm to the user. Responsibility is transferred to a tort liability, and communication companies and social networking companies learn that and in their usage agreements electronically Unfair or incomprehensible to absolve itself of any liability you may expect, but the fact that these terms and employment agreements are similar in the compliance contracts and the conditions of compliance which the user can only accept in total Otherwise, the contract is not contracted, and it is forced to agree and sign (I agree). Does this contract or agreement absolve the truth of its responsibility for violating the privacy of the electronic user, and is it entitled to collect data and information available therein.The information filters were initially e-mail such as yahoo and then Google and then via social media such as face book, what is up and the information in it, then the search engines and then social information and finally the mobile numbers and the number of people in the world, Who are those? What will they use all this information ??? How to deal with programs, filtering, storage and programming websites for the future ??? All questions have one answer to those who own Internet resources, but really have we thought about this? We have provided an effective legal system to address it. Keywords: Civil Law, Civil Liability, Electronic Privacy DOI: 10.7176/JLPG/85-06 Publication date:May 31st 201