Pub Date : 2024-07-01DOI: 10.21608/ajss.2024.291247.1022
جمال سيد عبد العزير, رضا خلف حسين عبد الواحد
{"title":"دور التسويق الريادى في نجاح ونمو المشروعات الصغيرة والمتوسطة في مصر","authors":"جمال سيد عبد العزير, رضا خلف حسين عبد الواحد","doi":"10.21608/ajss.2024.291247.1022","DOIUrl":"https://doi.org/10.21608/ajss.2024.291247.1022","url":null,"abstract":"","PeriodicalId":397136,"journal":{"name":"المجلة الأكاديمية للعلوم الإجتماعية","volume":"3 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141711392","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}
Pub Date : 2024-07-01DOI: 10.21608/ajss.2024.349150
Heba . Hassan Megahed
Corporate tax sheltering is a legal action that may be taken by companies to achieve a better financial position. Chief executive officer (CEO) plays a unique role in determining the Company’s tax strategies. Meanwhile, CEO personal traits can affect the company strategy and outcomes. Many of CEO personality traits that affecting firm outcomes have been examined in the literature. Particularly, narcissism is considered as a major CEO trait, which is associated with overconfidence, and willingness to take risks. This research focuses on narcissism trait which is seen as one of the most complex and highly researched personality traits in prior studies. Moreover, this study focuses on examining the relationship between CEO narcissism and corporate tax sheltering which is considered as an aggressive form of corporate tax avoidance and has become a general feature of today´s business landscape (Lanis & Richardson, 2011). This study is based on a sample comprises 48 non–financial firms summing up 267 firm-year observations for the period from 2014 to 2019. An Ordinary Least Squared (OLS) regression and Feasible Generalized Least Square (FGLS) regression are conducted to examine the hypothesis. Contrary to expectations, the results show insignificant negative relationship between CEO narcissism and corporate tax sheltering which means that no significant relationship is found between CEO narcissism and corporate tax sheltering.
{"title":"The Impact of CEO Narcissism on Corporate Tax Sheltering: An Empirical Study","authors":"Heba . Hassan Megahed","doi":"10.21608/ajss.2024.349150","DOIUrl":"https://doi.org/10.21608/ajss.2024.349150","url":null,"abstract":"Corporate tax sheltering is a legal action that may be taken by companies to achieve a better financial position. Chief executive officer (CEO) plays a unique role in determining the Company’s tax strategies. Meanwhile, CEO personal traits can affect the company strategy and outcomes. Many of CEO personality traits that affecting firm outcomes have been examined in the literature. Particularly, narcissism is considered as a major CEO trait, which is associated with overconfidence, and willingness to take risks. This research focuses on narcissism trait which is seen as one of the most complex and highly researched personality traits in prior studies. Moreover, this study focuses on examining the relationship between CEO narcissism and corporate tax sheltering which is considered as an aggressive form of corporate tax avoidance and has become a general feature of today´s business landscape (Lanis & Richardson, 2011). This study is based on a sample comprises 48 non–financial firms summing up 267 firm-year observations for the period from 2014 to 2019. An Ordinary Least Squared (OLS) regression and Feasible Generalized Least Square (FGLS) regression are conducted to examine the hypothesis. Contrary to expectations, the results show insignificant negative relationship between CEO narcissism and corporate tax sheltering which means that no significant relationship is found between CEO narcissism and corporate tax sheltering.","PeriodicalId":397136,"journal":{"name":"المجلة الأكاديمية للعلوم الإجتماعية","volume":"36 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141711386","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}
Pub Date : 2024-07-01DOI: 10.21608/ajss.2024.293024.1023
Khalid Alqarni Alqarni
{"title":"I’m Leaving the IT Field: How does hospitality and tourism IT professionals’ satisfaction with the organization’s COVID-19 measure affect job insecurity? A Field Study on The Kingdom of Saudi Arabia","authors":"Khalid Alqarni Alqarni","doi":"10.21608/ajss.2024.293024.1023","DOIUrl":"https://doi.org/10.21608/ajss.2024.293024.1023","url":null,"abstract":"","PeriodicalId":397136,"journal":{"name":"المجلة الأكاديمية للعلوم الإجتماعية","volume":"24 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141695394","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}
Pub Date : 2024-01-01DOI: 10.21608/ajss.2023.243580.1011
هنادى الانصارى
{"title":"دور تعهيد خدمات ريادة الأعمال فى تحقيق المسؤولية الاجتماعية \"دراسة تطبيقية \"","authors":"هنادى الانصارى","doi":"10.21608/ajss.2023.243580.1011","DOIUrl":"https://doi.org/10.21608/ajss.2023.243580.1011","url":null,"abstract":"","PeriodicalId":397136,"journal":{"name":"المجلة الأكاديمية للعلوم الإجتماعية","volume":"71 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139128211","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}
Pub Date : 2023-08-20DOI: 10.21608/ajss.2023.227333.1003
Ahmad Abdel-Salam Abu-Musa, Marwa Ahmed Abdulrahman, Eslam Mohamed Refat
-The purpose of this paper is to identify the impact of disclosure of climate change in light of Global Reporting Initiative (GRI-G4) on improving the financial performance of companies listed on EGX 30. Empirical study was conducted on a sample of companies listed on EGX 30. The authors relied on the content analysis of the sustainability reports of the companies under investigation during the period from 2018 to 2020 to test the hypotheses of the study related to the presence of a significant impact of disclosing climate changes in light of GRI-G4 and financial performance of companies listed on EGX 30. The results indicated that there is a significant impact of the disclosure of climate change light of GRI-G4 on the financial performance of the companies under study, represented by return on assets (ROA) and return on equity (ROE). The authors recommended that the Financial Regulatory Authority and the Egyptian Stock Exchange should implement a number of strict procedures to limiting greenhouse gas (GHG) emissions and requiring companies listed on the stock exchange to disclose climate change in their sustainability reports in order to reduce climate change at various stages.
{"title":"The Impact of Climate Change Disclosure in Light of GRI-G4 on Improving Financial Performance of Companies Listed on EGX 30","authors":"Ahmad Abdel-Salam Abu-Musa, Marwa Ahmed Abdulrahman, Eslam Mohamed Refat","doi":"10.21608/ajss.2023.227333.1003","DOIUrl":"https://doi.org/10.21608/ajss.2023.227333.1003","url":null,"abstract":"-The purpose of this paper is to identify the impact of disclosure of climate change in light of Global Reporting Initiative (GRI-G4) on improving the financial performance of companies listed on EGX 30. Empirical study was conducted on a sample of companies listed on EGX 30. The authors relied on the content analysis of the sustainability reports of the companies under investigation during the period from 2018 to 2020 to test the hypotheses of the study related to the presence of a significant impact of disclosing climate changes in light of GRI-G4 and financial performance of companies listed on EGX 30. The results indicated that there is a significant impact of the disclosure of climate change light of GRI-G4 on the financial performance of the companies under study, represented by return on assets (ROA) and return on equity (ROE). The authors recommended that the Financial Regulatory Authority and the Egyptian Stock Exchange should implement a number of strict procedures to limiting greenhouse gas (GHG) emissions and requiring companies listed on the stock exchange to disclose climate change in their sustainability reports in order to reduce climate change at various stages.","PeriodicalId":397136,"journal":{"name":"المجلة الأكاديمية للعلوم الإجتماعية","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123039681","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}
Pub Date : 2023-08-20DOI: 10.21608/ajss.2023.313967
Mustafa Mohamad Khalaf, O. Mobarez, A. Ibrahim
{"title":"The Role of the Knowledge Economy in Enhancing Economic Growth in Egypt form 2008 until 2022","authors":"Mustafa Mohamad Khalaf, O. Mobarez, A. Ibrahim","doi":"10.21608/ajss.2023.313967","DOIUrl":"https://doi.org/10.21608/ajss.2023.313967","url":null,"abstract":"","PeriodicalId":397136,"journal":{"name":"المجلة الأكاديمية للعلوم الإجتماعية","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129538171","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}
Pub Date : 2023-08-20DOI: 10.21608/ajss.2023.227802.1004
خالد بن رشيد العديم
{"title":"الجذور التاريخية والإسلامية لنظام مسك الدفاتر ذات القيد المزدوج","authors":"خالد بن رشيد العديم","doi":"10.21608/ajss.2023.227802.1004","DOIUrl":"https://doi.org/10.21608/ajss.2023.227802.1004","url":null,"abstract":"","PeriodicalId":397136,"journal":{"name":"المجلة الأكاديمية للعلوم الإجتماعية","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121363613","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}
Pub Date : 2023-04-14DOI: 10.21608/ajss.2023.295247
محمد حامد حامد الفار, أسامة محمد مهدى مبارز
{"title":"إطار مقترح لتحسين اتخاذ القرار في البنوك المصرية باستخدام تقنيات ذكاء الأعمال","authors":"محمد حامد حامد الفار, أسامة محمد مهدى مبارز","doi":"10.21608/ajss.2023.295247","DOIUrl":"https://doi.org/10.21608/ajss.2023.295247","url":null,"abstract":"","PeriodicalId":397136,"journal":{"name":"المجلة الأكاديمية للعلوم الإجتماعية","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130539773","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}
Pub Date : 2023-04-14DOI: 10.21608/ajss.2023.295282
عبد الرحمن محمد رشوان, زينب عبدالحفيظ قاسم
{"title":"أثر استخدام التكنولوجيا المالية (FINTECH) على دعم الميزة التنافسية للبنوك","authors":"عبد الرحمن محمد رشوان, زينب عبدالحفيظ قاسم","doi":"10.21608/ajss.2023.295282","DOIUrl":"https://doi.org/10.21608/ajss.2023.295282","url":null,"abstract":"","PeriodicalId":397136,"journal":{"name":"المجلة الأكاديمية للعلوم الإجتماعية","volume":"256 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132576146","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}
Pub Date : 2023-04-14DOI: 10.21608/ajss.2023.295249
زينب أسعد أسعد, عمر السيد يعقوب
{"title":"مدخل إدارة المخاطر كآلية للحد من المخاطر المالية التي تواجه المنشآت المالية","authors":"زينب أسعد أسعد, عمر السيد يعقوب","doi":"10.21608/ajss.2023.295249","DOIUrl":"https://doi.org/10.21608/ajss.2023.295249","url":null,"abstract":"","PeriodicalId":397136,"journal":{"name":"المجلة الأكاديمية للعلوم الإجتماعية","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133519779","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}
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