World Research of Business Administration Journal
type: channel
description: WRBA Journal is aiming at reaching out to a large numbers of world scholars in the field of Business Administration, marketing, human resources, public relations, organizational behavior, logistics and supply chain, global business, project management, finance and accounting and is an International double blind peer-reviewed academic journal. The WRBA is publishing in print and online open access. All Business Administration scholar can contribute their ideas and thoughts, and WRBA invites them to contribute their valuable works to this new journal. The Journal’s articles are subject to reviewing all the theoretical, methodological literature, and novel perspectives on all matters of the business administration and encourage all world scholars to publish their works in our Journal. The Editorial Board team of WRBA is composed of a number of professors from many countries all over the world in the field. Our publisher is The Science Publishing House in the USA www.scipubhouse.com TSPH is an academic publisher of prestigiously peer-reviewed journals, covering a wide range of academic disciplines.
publisher: The Science Publishing House
language: en
publication name: World Research of Business Administration Journal
issn: 2771-1161
items: Motives of the Voluntary Retirement’s Decision and Its Impacts on the Financial Balance and Quality of Life: Empirical Study in Kingdom of Bahrain
items: Systematic Literature Review: Strategic Business Development and Market Entry Strategies in International Pharmaceutical Trade
items: Dynamic Pricing and Market Valuation: Evidence from the Egyptian Telecommunications Sector
items: The Effect of Working Capital Management on Firm Performance Applied study on Egyptian stock market
items: The use of Social Media in Higher Education Teaching during the COVID 19 Pandemic: A Literature Review
items: Impact of Human Resources Management Practices on Employee Performance: The Case of BuleHora University, Ethiopia, Africa
items: The Governmental Role of the Green Marketing Approach in Increasing the Performance Rates of E-commerce
items: How Does Human Resources Perception Affect Organizational Ambidexterity?
items: Investigating the Key Success Factors of Knowledge Management Systems in Public Sector: A Case Study from Dubai
items: Tracing The Impact of Cash Conversion Cycle on Firm’s Profitability Applied Study on Egyptian Stock Market
items: Inventory Management and Its Impact on the Firm Performance
items: The Relation between Affirmative Action Behavior and Employee Wellness
items: Using Altman Z-Score Model in Comparing Firms’ Financial Performance Applied Research on Egyptian Stock Market
items: Assessment of Markets Fire Emergency Preparedness in Tanzania A Case Study of 6 Markets in Ilala City Council -Dares Salaam
items: Analyzing the Accounting Recognition and Measurement: The Case of NPS
items: Accounting Presentation and Disclosure in the CAs: A Review
items: The Accounting Measurement and Disclosure of Public Expenditure Return and Its Impact on Rationalizing Allocation Decisions
items: The Role of E-Training in Improving the Quality of Work Life for Workers in Business Organizations: a field study
items: The Role of Artificial Intelligence Technologies in Improving the Performance of the Management Accountant considering the Egyptian State’s Trend Toward Digital Transformation
items: Governance of Endowments in Saudi Public Universities
items: Conflict Management in Cyberspace – An Analytical Study
items: The Role of the Media in Managing Wars – An Analytical Study
items: Reviewing the Impact of Liquidity on Real Estate: An International Comparative Study
items: The Administration of Local governments in the United States
items: The Role of Forensic Accounting in Detecting Misstatements in The Financial Reporting: A Theoretical Framework and Descriptive Modeling
items: Governance of Financial Performance in Government Organizations: A Case Study on the Comprehensive Health Insurance System in Egypt
items: The relations between succession planning on organizational competitiveness and employee well-being in the UAE
items: Corruption And Its Impact on Economic Performance in The Kingdom of Saudi Arabia
items: Human Trafficking in national criminal legislation
items: Pricing by Using Target Cost Approach: A Field Study in the Sector of Saudian “Pharmaceutical Industry”

Motives of the Voluntary Retirement’s Decision and Its Impacts on the Financial Balance and Quality of Life: Empirical Study in Kingdom of Bahrain
type: item
description: The study aimed towards defining the motivations of the voluntary retirement’s decision by employees of governmental sector in the kingdom of Bahrain, the level of financial balance and quality of life, and the impact of this decision on the financial balance and quality of life, outlining that the indicative significance of the variances in the level of the voluntary retirement decision’s grounds refer to the demographic variables of employees. The study sample involved (384) employees. The research methodology applied in the study is descriptive analytical study. Findings revealed that the main reason/motive for the voluntary retirement was personal with an arithmetic, followed by health and psychological motives, then social motives while financial motivations were the least and the level of financial balance among the government sector’s employees identified with medium percentage. Results revealed a positive correlative and statistically significant relation between the causes of the voluntary retirement decision and the financial balance for the government employees and that the motives of voluntary retirement decision explain the percentage of (10.1%) of the variation in the financial balance of government sector employees. Social motivations appeared as the most influential dimensions of voluntary retirement decision on the financial balance. The financial motives were the most influential dimension of the voluntary retirement decision on the quality of life. In view with the conclusions, the study suggests improving the conditions of voluntary retirement employees of government sector in the kingdom of Bahrain for its positive impact on the quality of life, and hand more roles and responsibilities mainly to those with longer years of experience to run the work and involve them in the decision-making process to motivate them at work, and relaunching the voluntary retirement program again after ten years to encourage the governmental employees to have the opp…
subject: Articles
  topic: section
subject: Voluntary retirements
  topic: keywords
subject: Financial balance
  topic: keywords
subject: Quality of life
  topic: keywords
subject: Governmental sector
  topic: keywords
subject: Kingdom of Bahrain
  topic: keywords
creator: Mohamed Sayed Haider Ahmed
creator: Saeed Hameed Aldulaimi
rights: Copyright (c) 2022 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/MUVR5871

Systematic Literature Review: Strategic Business Development and Market Entry Strategies in International Pharmaceutical Trade
type: item
description: The international pharmaceutical trade is a fragmented regulatory landscape characterized by innovation-driven growth and digital transformation. This systematic literature review synthesizes academic and industry research on business development models, market entry strategies, regulatory influences, and challenges faced by pharmaceutical companies in their global expansion. It notes that diversified market entry strategies such as foreign direct investment, contractual agreements, and risk-informed strategies are required for successful international expansion, which must adapt to local economic conditions as well as regulatory environments. Key trends identified include a strategic shift toward value-based pricing; increasing reliance on digital sales platforms; and greater integration of ethnopharmacological knowledge into global health frameworks. Regulatory disparities continue to be an important barrier that requires harmonized global processes for drug approval so that patient access can be improved. This review also emphasizes the critical importance of proactive communication with regulatory bodies and flexible, context-specific strategies in navigating complex policy environments. Sustainable global growth will depend on pharmaceutical companies improving their digital capabilities, forming innovative partnerships, and adopting ethical marketing practices. The firms that are strategic communicators and public health partners—not just product providers— are the ones who will do best in this diverse international pharmaceutical market. This analysis was meant to help anyone interested in gaining a competitive edge and fair access to the global pharmaceutical trade.
subject: Articles
  topic: section
subject: International Pharmaceutical Trade
  topic: keywords
subject: Market Entry Strategies
  topic: keywords
subject: Regulatory Challenges
  topic: keywords
subject: Business Development
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Traditional Medicine
  topic: keywords
subject: Systematic Literature Review: Strategic Business Development and Market Entry Strategies in International Pharmaceutical Trade
  topic: subjects
creator: Manish Rajeshirke
rights: Copyright (c) 2026 World Research of Business Administration Journal
date: 2026-03-01
publication date: 2026-03-01
doi: 10.56830/WRBA03202601

Dynamic Pricing and Market Valuation: Evidence from the Egyptian Telecommunications Sector
type: item
description: This research aims to analyze the impact of dynamic pricing on firms’ market value within the telecommunications sector, with a particular focus on Telecom Egypt as a representative case in an emerging market. Specifically, it examines whether the effects of dynamic pricing are reflected in market valuation through short-run transmission channels or through long-run dynamic relationships that evolve over time. The analysis relies on quarterly time-series data covering the period from 2020Q1 to 2025Q3 and employs a dynamic econometric framework based on Autoregressive Distributed Lag (ARDL) models, the bounds testing approach for cointegration, and the Error Correction Model (ECM). This framework allows for a clear distinction between short-run and long-run effects while appropriately addressing non-stationarity in the underlying time series. In addition, the specification explicitly controls for structural shocks—most notably the COVID-19 pandemic—through the inclusion of a dedicated dummy variable, thereby enhancing the robustness of the empirical inference. The empirical results provide strong evidence of a stable long-run equilibrium relationship between dynamic pricing and firm market value. Revenues emerge as the primary channel through which the effects of dynamic pricing are transmitted to market valuation in both the short and long run, indicating that financial markets primarily evaluate dynamic pricing through its capacity to generate and sustain revenues over time. In contrast, profitability exhibits a weaker and less stable influence, suggesting that short-term profit fluctuations are not consistently incorporated into market valuation, particularly in capital-intensive sectors such as telecommunications. Moreover, the statistically significant and negative error correction term indicates a relatively rapid adjustment of market value toward its long-run equilibrium following short-term shocks. This finding implies that dynamic pricing is associated with …
subject: Articles
  topic: section
subject: Dynamic Pricing
  topic: keywords
subject: Revenues
  topic: keywords
subject: Profitability
  topic: keywords
subject: Market Value Sustainability
  topic: keywords
subject: Short and Long Run Dynamic Relationships
  topic: keywords
subject: Dynamic Pricing
  topic: subjects
subject: Revenues
  topic: subjects
subject: Profitability
  topic: subjects
subject: Market Value Sustainability
  topic: subjects
creator: Eman Behery Ahmed Behery
rights: Copyright (c) 2026 World Research of Business Administration Journal
date: 2026-03-01
publication date: 2026-03-01
doi: 10.56830/WRBA03202602

The Effect of Working Capital Management on Firm Performance Applied study on Egyptian stock market
type: item
description: The primary purpose of working capital management is to enable the company to maintain sufficient cash flow to meet its short-term operating costs and short-term debt obligations. This is achieved by the effective management of accounts payable, accounts receivable, inventory and cash. The major aim of this study is to examine the effect of working capital management which will be measured by the efficiency of cash management, efficiency of receivables management, and efficiency of inventory management, on firm’s performance that will be measured using the growth in total assets, growth in total sales, as well as the growth in net profit. The data was collected from 6 companies that were listed in the Egyptian stock exchange market from year 2016 to 2020. The analysis of this study was done using (EViews 12) for both descriptive statistics and multiple regressions. The study found that there is a negative correlation between the efficiency of receivables management and the inventory management. While the results of this study indicated that there is an overall positive correlation between working capital management and firm’s financial performance at the 5% level with a probability of 0.0000.
subject: Articles
  topic: section
subject: Working Capital Management
  topic: keywords
subject: Receivables Management
  topic: keywords
subject: Inventory Management
  topic: keywords
subject: Cash Management
  topic: keywords
subject: Firm Performance and profitability
  topic: keywords
creator: Heba Srour
creator: Marwa El Maghawry
rights: Copyright (c) 2021 World Research of Business Administration Journal
date: 2021-11-01
publication date: 2021-11-01
doi: 10.56830/WRBA11202101

The use of Social Media in Higher Education Teaching during the COVID 19 Pandemic: A Literature Review
type: item
description: The problem is that given the need for social distancing and online learning at the start of the COVID-19 pandemic, universities in developing countries lacked the readiness to leverage social media sites to continue formal learning and academic communication (Rahiem, 2021; Sobaih et al., 2020). Given that many higher education institutions in the MENA region still do not have full access to online learning management systems, social media sites as a learning platform may be considered as a viable alternative to continuing formal education (Mohmmed et al., 2020; Sobaih, Moustafa, & Ghandforoush, et al., 2016). A growing academic body of literature is calling for more research regarding social media’s potential as a formal online platform for academic communication and student learning experience, satisfaction, and academic performance (Nadeak, 2020; Wu & Xu, 2021). At present, there is no empirical research published on the various social media needs and usage for academic communication between faculty members in Arab universities beyond the tourism and hotel discipline (Shehata et al., 2020) to continue formal learning and academic communication during the COVID-19 pandemic. Hence, this paper reviews the literature on the use of social media in higher education teaching during the COVID 19 pandemic and sheds important insights to open several avenues for future studies.
subject: Articles
  topic: section
subject: Social Media
  topic: keywords
subject: Higher Education
  topic: keywords
subject: COVID 19
  topic: keywords
subject: Online Learning
  topic: keywords
creator: Amr Mohamed Abdeldayem
rights: Copyright (c) 2022 World Research of Business Administration Journal
date: 2022-03-01
publication date: 2022-03-01
doi: 10.56830/WRBAJ03202202

Impact of Human Resources Management Practices on Employee Performance: The Case of BuleHora University, Ethiopia, Africa
type: item
description: This study examines the impact of training, performance appraisal and compensation as HRM practices on employees’ performances at Bule Hora University, Ethiopia. The objectives of the study are to identify factors affecting the selected HRM practices and employees’ performances in the university, evaluate the relationships training, performance appraisal and compensation as HRM practices on employees’ performances in the university, and the impact of these HRM practices on employees’ performances. To attain these objectives mixed methods are employed to collect and analyze data for the study. The instruments used to collect data are questionnaires and individual interviews. The quantitative data collected through questionnaires are tallied and tabulated in the analysis. The results of the quantitative data were substantiated by the qualitative to arrive at the findings. The findings show that lack of skills, knowledge, experiences, identifying gaps that need training and lack of performance appraisal are the main factors affecting HRM practices and employees performances in the university. Thus, the selected HRM practices have significant impacts on employees’ commitment, punctuality, trust, and deliverables in both quality and quality negatively. It is also indicated that the practices have also impacted productivity of the university. Thus, there are significant relations between training, performance appraisal and commitment. As immediate recommendations, the university needs to identify gaps that need to be filled through training, and appraise individuals with exemplary works in order to increase productivity of the university
subject: Articles
  topic: section
subject: HRM Practices
  topic: keywords
subject: Employees’ Performances Training
  topic: keywords
subject: Performance Appraisal and Compensation
  topic: keywords
creator: Tigist Shiferaw Debebe
rights: Copyright (c) 2022 World Research of Business Administration Journal
date: 2026-02-03
publication date: 2026-02-03
doi: 10.56830/WRBAJ03202203

The Governmental Role of the Green Marketing Approach in Increasing the Performance Rates of E-commerce
type: item
description: The main purpose of the research is to increase the performance rates of ecommerce management between Egypt and Europe through the strategic impact of green marketing in order to increase production rates, marketing, technological development and continuity in light of the digital transformation world. The paper seeks to adopt green marketing between Egypt and Europe to achieve an increase in the performance rates of E commerce management in light of sustainable technology strategies. The green marketing approach should be adopted to increase the performance rates of the e-commerce department. Research article covering e-commerce rates development framework. The green marketing approach has a strategic role in building technological production and marketing plans and programs between Egypt and Europe, which achieve the highest performance rates for e-commerce.
subject: Articles
  topic: section
subject: Green Marketing
  topic: keywords
subject: Research and Development Policies
  topic: keywords
subject: Technological Knowledge
  topic: keywords
subject: Human Development
  topic: keywords
subject: E-Commerce
  topic: keywords
creator: Mohamed Ali Al-Baz
creator: Mahmoud Khalifa
rights: Copyright (c) 2022 World Research of Business Administration Journal
date: 2026-02-03
publication date: 2026-02-03
doi: 10.56830/WRBAJ03202204

How Does Human Resources Perception Affect Organizational Ambidexterity?
type: item
description: This study examines the impact of perception on work behavior. Individual differences are important in studying organizational behavior and management for a very important reason. Individual differences have a direct effect on behavior, every person is unique because of his perception, people with different perceptions have different characteristics, needs, and how they perceive the world and other individuals and interact differently with bosses, co-workers, subordinates and customers. Individual perceptions shape organizational behavior and consequentlyindividual and organizational success for example, individual differences help examine why some people embrace exchange and others are fearful of it. Or why some employees will be productive only if they are closely supervised, while others will be productive only if they are not .Or why some workers learn new tasks more effectively than others A helpful way to think about the importance of individual differences in influencing work behavior is through the use of the AttractionSelection-Attrition (ASA) framework. Different people are attracted to different careers and organizations as a function of their own abilities, interests and personalities. Similarly, organization select employees on the basis of the needs the organization has. Needs refers to not only to skills and abilities, but also to individual attributes such as values, and personality. Not all attraction decisions and selection decisions work out, however, Attrition occurs when individuals discover they do not like being part of the organizations and selects to resign or when the organization determines an individual isn’t succession and select to terminate
subject: Articles
  topic: section
subject: Human Resources Perception
  topic: keywords
subject: Organizational Ambidexterity
  topic: keywords
creator: Zeinab Amin Khayal
creator: Mahmoud Khalifa
creator: Sally M. Elsayed
creator: Ahmed Azmy
rights: Copyright (c) 2022 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/WRBAJ03202205

Investigating the Key Success Factors of Knowledge Management Systems in Public Sector: A Case Study from Dubai
type: item
description: Modern organizations need to use Knowledge Management Systems (KMS) to achieve their strategic goals. The successful implementation of KMS requires the identification of key success factors. Building a competitive knowledge-based economy is one of the most fundamental goals outlined in the UAE vision 2021. Knowledge Management Systems in Dubai Electricity and Water Authority (DEWA) has been selected as a case study. DEWA is a public-sector company provides electricity and water services to its customers across Dubai. DEWA incorporated KMS into its practices in 2009, aiming at becoming a sustainable learning organization. It has realized the great benefits of implementing knowledge management as it has served as an effective enabler for knowledge identification, storing, sharing, capturing and utilization throughout the organization. This study concentrated on essential success factors behind effective KMS practices. Questionnaire was used for data collection. The findings showed that KMS in DEWA are successful because of internal and external factors. Internal success factors are: leadership and top management support, effective Information and Communication Technology (ICT), employees, culture, organizational structure and processes. The main external environment success factor is the government support for smart government projects; smart city projects; Knowledge Economy pillars such as ICT, education and training, Economic Incentive & Institutional Regime, and Innovation Systems. It is recommended to provide more training, awareness, innovative projects and research to sustain the progress and development in DEWA.
subject: Articles
  topic: section
subject: Knowledge Management
  topic: keywords
subject: Knowledge Management System
  topic: keywords
subject: Key Success Factors
  topic: keywords
subject: Dubai
  topic: keywords
creator: Mohamed Noureldin A. Abdelhakim
creator: Khaled A. Sabry
creator: Marwan Mohamed Abdeldayem
creator: Saeed Hameed Aldulaimi
rights: Copyright (c) 2022 World Research of Business Administration Journal
date: 2026-02-04
publication date: 2026-02-04
doi: 10.56830/WRBAJ03202201

Tracing The Impact of Cash Conversion Cycle on Firm’s Profitability Applied Study on Egyptian Stock Market
type: item
description: The paper is aiming at assessing the effect of cash conversion cycle on firm profitability. Three components are used to measure cash conversion cycle (CCC); average collection period (ACP), average inventory period (AIP) and average payable period (APP). Henceforth, cash conversion cycle and its determinants are taken as independent variables. The dependent variable is profitability being measured by return on asset (ROA) and return on equity (ROE). For the period 2016-2020, data was collected from companies listed on the EGX, regression models are used to test the Hypothesis with a sample of seven firms from various industries. The paper’s results are consistent to those of (Telly & Ansori, 2019), and (Rizky & Mayasari, 2018) showed that, the average collection period and average inventory period have an inverse association with the firm's profitability (ROA), with the exception of the average payable period.
subject: Articles
  topic: section
subject: Cash Conversion Cycle
  topic: keywords
subject: Profitability
  topic: keywords
subject: Return on Asset
  topic: keywords
subject: Return on Equity
  topic: keywords
creator: Heba Srour
creator: Ahmed Azmy
rights: Copyright (c) 2021 World Research of Business Administration Journal
date: 2026-02-04
publication date: 2026-02-04
doi: 10.56830/WRBA11202102

Inventory Management and Its Impact on the Firm Performance
type: item
description: Inventory management is a challenging area so this study will illustrate the ways of managing inventory. The main aim of this study is to examine the impact of inventory management which will be measured by inventory turnover on firm’s performance which will be measured by firm’s profitability using return on assets and return on equity. The data was collected from the Egyptian stock exchange market. The analysis of this study was done using (Eviews 12) for both descriptive statistics and multiple regression. The results of this study indicate that there is a positive correlation between inventory turnover and Return on assets (R2=0.769321) and also with Return on Equity (R2= 0.669593) which were found to be statistically significant at 5% level
subject: Articles
  topic: section
creator: Heba Srour
creator: Ahmed Azmy
rights: Copyright (c) 2021 World Research of Business Administration Journal
date: 2026-02-04
publication date: 2026-02-04
doi: 10.56830/WRBA11202103

The Relation between Affirmative Action Behavior and Employee Wellness
type: item
description: The aim of this study is to investigate the relation between Affirmative action behavior and employee wellness, which refers to policies and programs that are designed to actively promote equal opportunity in the workplace regardless their race, gender, national origin, sexual orientation, and other factors and how this effect employee’s mental health. We will prove this relation thought out some variables, which are the discrimination between the two genders and the stress in work place. Even through many researches and our questionnaire results people proved that there is a positive relationship between the two variable as they see that affirmative action is a good policy and they prefer to work in an organization that apply affirmative action as a policy which means that it improve and increase the employee’s wellness in organization.
subject: Articles
  topic: section
subject: Affirmative Action Behavior
  topic: keywords
subject: Employee Wellness
  topic: keywords
subject: Fairness
  topic: keywords
subject: Managing Diversity
  topic: keywords
subject: Equal opportunity policies
  topic: keywords
creator: Zeinab Amin Khayal
rights: Copyright (c) 2021 World Research of Business Administration Journal
date: 2026-02-04
publication date: 2026-02-04
doi: 10.56830/WRBA11202104

Using Altman Z-Score Model in Comparing Firms’ Financial Performance Applied Research on Egyptian Stock Market
type: item
description: Financial performance has been of concern to management and other stakeholders since the 2008 financial crisis. The impact of financial distress and bankruptcy on firms cannot be taken for granted. Financial distress is detrimental to big organizations and the small organizations alike. This study was conducted with the purpose testing if Altman’s failure prediction model is good indicator in predicting financial distress of firm working in Egyptian stock market. The study took a sample of seven companies from firms working in Egyptian stock market during the period from 2016 to 2020. Data was extracted from secondary sources for a period of five years. Data extracted included working capital, total assets, retained earnings, market capitalization total liabilities and sales. The collected data was then analyzed using Microsoft excel software. The study established that the Altman’s Z-score model was good indicator for predicting financial distress of firm working in Egyptian stock market. The study recommends the adoption of Altman’s failure prediction model in predicting financial distress of firm working in Egyptian stock market by not only investors but also all other stakeholders.
subject: Articles
  topic: section
subject: Altman Z-score
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Prediction Models
  topic: keywords
subject: Egyptian Stock Markets
  topic: keywords
creator: Heba Srour
creator: Marwa El Maghawry
rights: Copyright (c) 2021 World Research of Business Administration Journal
date: 2026-02-04
publication date: 2026-02-04
doi: 10.56830/WRBA11202105

Assessment of Markets Fire Emergency Preparedness in Tanzania A Case Study of 6 Markets in Ilala City Council -Dares Salaam
type: item
description: This study is intended to assess fire emergency preparedness in public and private markets in Dar es Salaam Region by measuring the specific market preparedness in fire emergency policies, fire safety equipment, signage and infrastructure, fire fighting knowledge and fire preparedness plans, and acknowledging areas of improvements. The study was comparative and adopted mixed approach design implying both quantitative and qualitative methods. Primary data were collected using questionnaires, semi-structured interview and observation. Secondary data were obtained reviewing published dissertations, articles, journals, textbooks and documents from the website. A total sample of 87 respondents from public markets were selected for the study. Quantitative data was analysed by using descriptive statistics with the help of SPSS. Qualitative data was analysed by using content analysis. The use of graphs and charts was encouraged to facilitate data presentation. The findings showed that fire emergency preparedness was good in private Markets compared to public market. The study revealed that both public and private markets had awareness on firefighting activities. However, public market did not offer much trainings compared to private markets which made majority of the respondents to have less knowledge on firefighting. Also, public markets lacked fire emergency policies, plans and some of firefighting equipment compared to private markets. The study recommended that markets should have fire emergency preparedness plans, policies, sufficient equipment, signage and infrastructure and monitoring and evaluation programs. Also separate fire preparedness budget and creation of awareness programs via different communication media to improve emergency preparedness.
subject: Articles
  topic: section
subject: Fire Emergency
  topic: keywords
subject: fire Policies
  topic: keywords
subject: Fire safety
  topic: keywords
subject: fire preparedness plans
  topic: keywords
subject: Market and Tanzania
  topic: keywords
creator: William L. Mboma
rights: Copyright (c) 2022 World Research of Business Administration Journal
date: 2022-07-01
publication date: 2022-07-01
doi: 10.56830/OJSE4609

Analyzing the Accounting Recognition and Measurement: The Case of NPS
type: item
description: The NPS tend to follow social accounting requirements that are based on “Logical and systematic analysis of the organization activities impact on the society and other stakeholders and to show this effect information in the financial statements” Due to the social nature of the NPS’ activities. In this sense the accounting recognition is the start point of the comprehensive accounting function. While the accounting measurement is one of the influencing elements of the accounting function, and its importance increased by moving towards the accounting compatibility for this sector organizations. Therefore, the organizations must be in an accountable position, Not only for the owners or shareholders (traditional concept), but to the society for its overall operations and activities. So, the researchers addressed and analyzed in this paper the following. First, the accounting recognition and measurement in the NPS. Second, the accounting presentation and disclosure in the NPS.
subject: Articles
  topic: section
subject: NPS
  topic: keywords
subject: Accounting Recognition
  topic: keywords
subject: Social Capita
  topic: keywords
subject: Disclosure
  topic: keywords
creator: Maged M. Albaz
creator: Magdy M. Melegy
creator: Ahmed Z. Metwaly
rights: Copyright (c) 2022 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/BSFQ3483

Accounting Presentation and Disclosure in the CAs: A Review
type: item
description: The CAs tend to follow social accounting requirements that are based on “Logical and systematic analysis of the organization activities impact on the society and other stakeholders and to show this effect information in the financial statements”. Due to the social nature of the CA‟s activities. In this sense the accounting recognition is the start point of the comprehensive accounting function. While the accounting measurement is one of the influencing elements of the accounting function, and its importance increased by moving towards the accounting compatibility for this sector organizations. Moreover, the accounting presentation and disclosure issue are the most controversially debate in the NPS. Furthermore, Academic studies tended to assert that the accounting in the contemporary concept must serve the organizations and society at the same time, regardless of Organization‟s objective, and Based on the concept of accountability and especially the social accountability. Therefore, the organizations must be in an accountable position, Not only for the owners or shareholders (traditional concept), but to the society for its overall operations and activities.
subject: Articles
  topic: section
subject: Accounting Presentation
  topic: keywords
subject: CAs
  topic: keywords
subject: NPOs
  topic: keywords
creator: Maged M. Albaz
creator: Ahmed Z. Metwaly
rights: Copyright (c) 2022 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/QXMO4721

The Accounting Measurement and Disclosure of Public Expenditure Return and Its Impact on Rationalizing Allocation Decisions
type: item
description: The research aims to identify the essential variables that cause the inefficiency of decisions to allocate public expenditures and that cause the inability to determine the optimal mix of aspects of public expenditure, in addition to providing a suggested approach to reduce these variables and rationalize allocation decisions. Through this research, the researcher tries to answer the research question related to how to rationalize public expenditure allocation decisions? The researcher conducted an analytical study of a number of previous research studies in both the accounting and economic literature which discussed public expenditure allocation and the measurement of social benefits, The researcher also conducted a practical study based on a survey of a number of experts in both economic and accounting literature and public finance science in a number of countries registered in the International Monetary Fund database, with the aim of testing the research hypotheses and the proposed methodologies that he thinks as their ability to reduce the causes of inefficiency decisions allocation. The results of this research are the acceptance of the research hypotheses that have been formulated and concluded that the process of allocating public expenditures lacks an objective measurement of information related to the inputs and outputs of the allocation, and the possibility of achieving this information through the accounting measurement of the return on public expenditure that the researcher put forward as a new target for measurement.
subject: Articles
  topic: section
subject: Accounting Measurement
  topic: keywords
subject: Accounting Disclosure
  topic: keywords
subject: Return on Public Expenditure
  topic: keywords
subject: Rationalization of Allocation Decisions
  topic: keywords
creator: Samy Hosny Mohamed Tamera
rights: Copyright (c) 2022 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/WQZF5734

The Role of E-Training in Improving the Quality of Work Life for Workers in Business Organizations: a field study
type: item
description: Purpose: The purpose of this research is to improve the quality of work life for workers in the Egyptian tourism sector through the e-training entrance. Practical implications: Companies seek to adopt improving the quality of life for workers in the Egyptian tourism sector in order to have strategic solutions to promote Egyptian tourism locally and globally in light of the development strategy. Originality/Value: The e-training programs should be geared towards adopting the quality of work life for employees. A research paper covering the framework of achieving development for the Egyptian tourism sector under study. Results: The Egyptian tourism sector needs to adopt e-training in seminars, workshops, modern curricula and additional training, with continuous evaluation of the performance of the various services provided to promote Egyptian tourism globally.
subject: Articles
  topic: section
subject: E-Training
  topic: keywords
subject: , Quality of work life
  topic: keywords
subject: the Egyptian Tourism Sector
  topic: keywords
creator: Mohamed Albaz
rights: Copyright (c) 2022 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/ZRQH8688

The Role of Artificial Intelligence Technologies in Improving the Performance of the Management Accountant considering the Egyptian State’s Trend Toward Digital Transformation
type: item
description: The study aimed to determine the impact of artificial intelligence techniques on the development of the role of management accountants while exploring the extent of the awareness of management accountants of the importance of artificial intelligence techniques, and the study reached a set of results, the most important of which is that expert systems enable management accountants to store and interpret human experience and use it in providing advice and advice to management accountants and help reach appropriate decisions in the light of the evidence provided to expert systems, and data analytics enable the management accountant to detect patterns New relationships in large amounts of data to reach a lot of conclusions that benefit decision makers in companies, and neural networks enable the solution of complex problems in the fields of machine learning, systems engineering, market forecasting, complex systems, continuous improvement of systems, processes, non-linear systems, financial and economic analysis, the study also recommended the need for governments to provide strong support for the application of artificial intelligence systems in the field of accounting with the guidance of corporate management sufficient attention to the application of intelligence systems Artificial with improved quality of accounting curricula and learning programs in universities.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Management Accountant
  topic: keywords
subject: Digital Transformation
  topic: keywords
creator: Ahmed Said Abdelazim Ahmed
creator: Maged Mostafa Albaz
creator: Ahmed Zaky Metwaly Sharaf
rights: Copyright (c) 2022 World Research of Business Administration Journal
date: 2022-11-01
publication date: 2022-11-01
doi: 10.56830/ZAAF5463

Governance of Endowments in Saudi Public Universities
type: item
description: This study aimed to identify the concept of university governance and the concept of university endowment governance and to uncover the most outstanding challenges that face university endowments when implementing governance concepts. To achieve these goals, the study used the descriptive survey approach that relied on interviews as a tool to collect data. The number of respondents reached (20) respondents from (16) Saudi universities in addition to an interview with the vice president of the Private Endowment board, and the study reached several results, the most important of which are: The activation of university-governance endowments including the issuance of legislations that organize university endowment work and achieve the desired objectives of its establishment. The results of the study also revealed a set of existing challenges facing university endowments in Saudi Arabia, and the results included some of the contributions that help in overcoming these challenges. The study recommended emphasizing the role of university-governance endowments and revealing the best practices of governance locally and internationally that lead to the effectiveness of university endowments in Saudi Arabia, and working to encourage community contributions in university endowments, spreading the culture of its programs, and raising awareness of the reality of its governance.
subject: Articles
  topic: section
subject: University governance
  topic: keywords
subject: University endowments
  topic: keywords
subject: University endowments governance
  topic: keywords
creator: Fatima Adel Al-burshaid
creator: Dr. Mohammed Ahmed Alomair
rights: Copyright (c) 2022 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/DUZO4057

Conflict Management in Cyberspace – An Analytical Study
type: item
description: With the information revolution, a new form of power emerged, which is cyber power, where some countries use the capabilities provided by cyberspace for several considerations, foremost of which are security and military power. Here, a new dimension has emerged in international conflicts, which is the management of cyberspace conflicts, where one party to the conflict can inflict heavy losses on the other party and cause paralysis of its information and communication infrastructure, which causes military and economic losses. For example, by cutting off communication systems between military units and each other, misleading their information, stealing confidential information about them, manipulating and falsifying economic and financial data, or even erasing them from computers. In light of this transformation in cyberspace, as a new field of international interactions, the case of its work in civil uses and others of a military nature emerged, and violent, hostile activities crystallized in the phenomenon of cyber conflicts, which was characterized by the multiplicity of its manifestations, characteristics and actors, and its emergence through two main directions: a trend related to the work of Soft power in managing conflict through cyberspace, and the other direction is related to employing hard power in managing this conflict.
subject: Articles
  topic: section
subject: Conflict management
  topic: keywords
subject: cyber
  topic: keywords
subject: cyberspace
  topic: keywords
creator: Ali Mosa Aldada
rights: Copyright (c) 2022 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/ROLB3067

The Role of the Media in Managing Wars – An Analytical Study
type: item
description: Media and war, two words intertwined throughout different historical eras, the media played a vital and pivotal role in managing wars and armed conflicts, the media was employed as a means of mobilization and mobilization, preparation and control of events, organizing the flow of information, mobilizing consensus among the elites, and psychological warfare, and to the extent that techniques and tools have developed Wars throughout the different historical eras, technologies and media have developed to the same extent. At the present time, the importance of the media in managing wars and armed conflicts has increased due to the spread of digital media and social media (new media), and the media in the current era, known as the era of crises, has become the most important tools for managing wars and conflicts. In the era of algorithms, new digital technologies and the spread of social networks, wars and armed conflicts have become media wars.
subject: Articles
  topic: section
subject: Media
  topic: keywords
subject: War Department
  topic: keywords
subject: Second Gulf War
  topic: keywords
subject: Russian-Ukrainian War
  topic: keywords
creator: Osama Ali Zain El Abdin
rights: Copyright (c) 2022 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/OROR6747

Reviewing the Impact of Liquidity on Real Estate: An International Comparative Study
type: item
description: After battling significant losses due to the global financial crisis of 2008 and the COVID-19 pandemic, the UAE real estate market has seen new highs in 2021 and 2022. The uptrend of this sector is likely to continue into the next few years, with the money of foreign investors pouring in and the persistent increase in oil prices. Innovative policies and initiatives have made the UAE a haven for investors while Europe and some other countries deal with a liquidity crunch. As per our observations, property purchase in the UAE seems to be a very sound long-term investment, which is probably one of the safest in the uncertain world we are living in today. This paper aims to study how liquidity affects the performance of the real estate market in the UAE and other countries. The findings reveal that the UAE is an ideal real estate investment destination in times when many countries are facing tightening financial conditions, with some on the brink of deep economic crisis. UAE Government policies like the Golden Visa Scheme and zero property taxation welcome more expats to invest in UAE properties and settle in the country. Foreigners are attracted by the country’s sound capital markets, excellent infrastructure, economic stability, and perceived absence of systemic corruption. The credit fundamentals of UAE banks are strong for the coming years, with high oil prices supporting liquidity. The findings also suggest that Dubai real estate will continue to thrive despite the fear of global recession. However, investors should be prepared for a possible increase in property prices and annual rents in the coming years as the UAE real estate market continues its upward trajectory in line with the rising oil prices and foreign direct investments.
subject: Articles
  topic: section
subject: Real estate
  topic: keywords
subject: liquidity
  topic: keywords
subject: property market
  topic: keywords
subject: real estate prices,
  topic: keywords
subject: oil prices
  topic: keywords
creator: Hajer R. Al Ameri
rights: Copyright (c) 2023 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/WRBAJ03202301

The Administration of Local governments in the United States
type: item
description: In the US, local governments are those below the state’s level. There are two kinds of local governments in most areas: municipalities and counties. Alaska and Louisiana use the terms borough and parish respectively. A population center can be organized into a variety of incorporated municipalities, such as a village, town, or borough. Municipal entities can be created in different states. In addition to serving general purposes, local governments can also be created for special needs. In most states, local governments can operate under either a general law or charter. In some cases, a state has a mix of both general-law and chartered local governments. A municipality is typically subordinate to the county government in most cases. Some municipalities have consolidated with the county government to form consolidated city counties. In Virginia, cities are independent of the county where they would be incorporated. In other states, such as New England, towns establish their own local government units below the state level, which eliminates the need for the county government. Municipal governments are also not common in rural areas and suburban regions. This paper aims to analyze the relationship between local government and federal government, as well as councils of government, and the Environment and the levels of local government
subject: Articles
  topic: section
subject: US Local governmen
  topic: keywords
subject: Federal Government
  topic: keywords
subject: Councils of Government
  topic: keywords
creator: Mahmoud Khalifa
rights: Copyright (c) 2023 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/WRBAJ03202302

The Role of Forensic Accounting in Detecting Misstatements in The Financial Reporting: A Theoretical Framework and Descriptive Modeling
type: item
description: In the US, local governments are those below the state’s level. There are two kinds of local governments in most areas: municipalities and counties. Alaska and Louisiana use the terms borough and parish respectively. A population center can be organized into a variety of incorporated municipalities, such as a village, town, or borough. Municipal entities can be created in different states. In addition to serving general purposes, local governments can also be created for special needs. In most states, local governments can operate under either a general law or charter. In some cases, a state has a mix of both general-law and chartered local governments. A municipality is typically subordinate to the county government in most cases. Some municipalities have consolidated with the county government to form consolidated city counties. In Virginia, cities are independent of the county where they would be incorporated. In other states, such as New England, towns establish their own local government units below the state level, which eliminates the need for the county government. Municipal governments are also not common in rural areas and suburban regions. This paper aims to analyze the relationship between local government and federal government, as well as councils of government, and the Environment and the levels of local government
subject: Articles
  topic: section
subject: Forensic Accounting
  topic: keywords
subject: Financial investigation
  topic: keywords
subject: Financial Crimes
  topic: keywords
creator: Ahmed Z. Metwaly
creator: Esam O. El Haron
creator: Noora A. Hassan
creator: Maged M. Albaz
rights: Copyright (c) 2023 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/WRBAJ03202303

Governance of Financial Performance in Government Organizations: A Case Study on the Comprehensive Health Insurance System in Egypt
type: item
description: The main purpose of this thesis is to study the importance of integration between financial sustainability and digital governance and its principles for the sustainability of the comprehensive health insurance system. A survey on an intentional sample consisting of (325) individuals from (workers in the General Authority for Comprehensive Health Insurance / workers in the Ministry of Finance and related to the Authority / workers in the health sector and related to the Authority) and collecting and analyzing the relationships using the statistical software package SPSS as well as various statistical methods, considering that the independent variable It is digital governance and the dependent variable is the sustainability of the comprehensive health insurance system. The most important governance mechanisms, including (internal audit systems / reward systems / transparent information system / system Information characterized by the disclosure of reports) in the comprehensive health insurance system, and between indicators of financial sustainability in general, with the need to enhance the use of governance in the digital business environment.
subject: Articles
  topic: section
subject: financial sustainability
  topic: keywords
subject: digital governance
  topic: keywords
subject: comprehensive health insurance system
  topic: keywords
creator: Mohamed Ahmed Adbel-Maksoud
creator: Mona Ahmed Kadry
creator: Farid Moharam Farid
rights: Copyright (c) 2023 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/WRBAJ03202304

The relations between succession planning on organizational competitiveness and employee well-being in the UAE
type: item
description: Succession planning can be defined as identifying critical roles in a company and the core skills associated with those roles and then identifying possible internal candidates to assume those jobs when the incumbents leave, so the research aimed to analyze the relations between succession planning , organizational competitiveness and employee well-being in the UAE. This study will also contribute to determining decision-making. The current research will play an essential role in providing more detail regarding employee engagement in improving compliance. It will provide insights into influencing the performance of the talented employees and enable organizations to develop, retain, and encourage talent to meet their future and current needs in the Emirati public sector. so The context of the study is divided as follows: Part I involves the review of previous literature. Part II reviews the theoretical and conceptual framework.
subject: Articles
  topic: section
subject: Succession planning
  topic: keywords
subject: Organizational competitiveness
  topic: keywords
subject: Employee well-being
  topic: keywords
creator: Amal Al Bedwawi
creator: Rozita Abdul Mutalib
creator: Vally Senasi
rights: Copyright (c) 2023 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/WRBAJ03202305

Corruption And Its Impact on Economic Performance in The Kingdom of Saudi Arabia
type: item
description: his study aimed to demonstrate the impact of corruption on economic performance in the Kingdom of Saudi Arabia, by identifying the nature of corruption, its causes, forms, and effects, and it aims to develop effective strategies to control it and limit its negative effects in Saudi society. The study population included male and female employees of the government sector and from the regulatory and economic authorities in the Kingdom of Saudi Arabia, as a simple random sample was selected from the study population, the size of which were 100 male and female employees. The study used the descriptive analytical approach to achieve its objectives and the questionnaire as a data collection tool. The study referred to a set of results, the most important of which are: the absence of accountability and transparency mechanisms that contribute to the occurrence of corruption in a large way, with a relative average of 78.99%, employees’ sense of job dissatisfaction with a relative average of 76.40%, as well as the absence of the role of public oversight, with a relative average of 76.16%. The study recommended the necessity of paying attention to the preventive aspects of corruption, spreading awareness, applying transparency, expanding the tax base to reduce the phenomenon of tax and customs evasion, and developing strategic economic and development plans based on basic rules, controls, and executive procedures for all government institutions. Finally, activating the role of public oversight to monitor the work of economic institutions.
subject: Articles
  topic: section
subject: corruption
  topic: keywords
subject: economic performance
  topic: keywords
subject: employees
  topic: keywords
creator: Braa Hasan M Altorkostani
rights: Copyright (c) 2023 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/WRBAJ03202306

Human Trafficking in national criminal legislation
type: item
description: The topic of modern-day slavery or human trafficking has received increased media and national attention. However, to date, there has been limited research on the definitions and types of human trafficking. This article describes and synthesizes the legal representative knowledge of, and experience with, human trafficking cases. This article has two main goals: (a) to define what human trafficking is, (b) to describe types, and forms identified as contributing to vulnerability to being trafficked and keeping a person entrapped in the situation.
subject: Articles
  topic: section
subject: Human Trafficking
  topic: keywords
subject: Types of Human Trafficking
  topic: keywords
subject: National Criminal
  topic: keywords
subject: Legislation
  topic: keywords
creator: ALI ABDULLA OBAID AJAIF ALZAABI
rights: Copyright (c) 2023 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/WRBA07202301

Pricing by Using Target Cost Approach: A Field Study in the Sector of Saudian “Pharmaceutical Industry”
type: item
description: The pricing decision is considered one of the most important managerial decisions, due to its effect on the profitability for the short and long terms, so developing of cost systems becomes a vital matter, should be dealt with is in objectivity and scientifically to achieve the optimum decisions in this field. The increasing importance of this research study that it’s mentioned one of the modern pricing methods, known as the formal objectively cost in pricing. The study came with the aim to define and clear the reality of used price mechanism style in the field of saudy pharmaceutical industry and how much relevant or convenience to the current developments and improvements in the multiform of competitions, then rising high the used pricing methods through suggesting modern pricing formal depending on fierce price competition in the market as abase for pricing decision-making. Both hypotheses in the research study were examined in the mentioned field due to the present big and high competition. The practical data of the study have been collected through the direct watch and personal conversation. In addition to that we also design a questionnaire as well as we applied the analytical study style. The study came out with the following main results: showing main factors effecting pricing decisions and these are: customers, competitors, and cost; adopting traditional pricing methods within globalization and free trading which unable the competition within the common price in the competitive markets; target cost approach which represents a pricing method, planning profit system, and cost management in the competitive environment. The main recommendations of the study are: developing cost systems in order to improve decision making, adopting target cost approach in pricing in order to improve decisions related to pricing. The companies related to this study must create programs, and specialized developed training courses in pricing to splay its employees with the up-dates…
subject: Articles
  topic: section
subject: Pricing
  topic: keywords
subject: Target Cost Approach
  topic: keywords
subject: Saudi Pharmaceutical Industry
  topic: keywords
creator: Mohamed Ramadan Abdel Razek Shatat
rights: Copyright (c) 2023 World Research of Business Administration Journal
date: 2026-02-05
publication date: 2026-02-05
doi: 10.56830/WRBA07202302