International Journal of Scientific and Research Publications, 2015
The concern about the corporate social responsibility
activities which the organizations provide ... more The concern about the corporate social responsibility activities which the organizations provide to their society and stakeholders increased as one reason for living in the era of globalization (Chapple & Moon, 2005). The study attempts to provide empirical evidence on the influence of the 2008 financial crisis on the disclosure about CSR among local banks in the United Arab Emirates. It also attempts to investigate the extent of CSR disclosure on these banks. For that reason, the study examined the annual reports of the local banks which work in the UAE in three different years. These years are 2007, 2009 and 2011. Additionally, this paper investigated the factors which influence the extent of CSR disclosure, namely; the number of the board of directors, the size of the bank, leverage ratio and profit of the bank (profitability ratio). Moreover, the study formulated four null hypothesis based on two theories namely stakeholder theory and legitimacy theory. The findings reveal that, the extent of CSR disclosure increased after the financial crisis. In terms of the factors which influence the extent of CSR disclosure. On the other hand, the multiple regression analysis indicates that the size of the bank, the board of directors and profit of the bank are positively associated with the CSR disclosure, while for the leverage ratio negatively associate with CSR disclosure.
Abstract- This paper examines the aspects of creating quality knowledge through e-learning enviro... more Abstract- This paper examines the aspects of creating quality knowledge through e-learning environment, how Knowledge management is related to education, correlation between education Knowledge management and student learning results and; how developing communities of practices would help effective transfer of tacit knowledge in students learning results. An efficient system of Knowledge management contains creation and transfer of explicit and tacit knowledge. Study suggests that in education; e-learning environment can come in handy if more attempts are to be made in converting quality explicit knowledge from educator’s tacit knowledge through filtering information quality during conversion process. Learning content should be standardized by the evaluators (Group of students or Individuals) in cognitive structures. Moreover, the study investigates the correlation between e-learning and student learning results. Data for this study were collected by means of questionnaires by the s...
The concern about the corporate social responsibility activities which the organizations provide ... more The concern about the corporate social responsibility activities which the organizations provide to their society and stakeholders increased as one reason for living in the era of globalization (Chapple & Moon, 2005). The study attempts to provide empirical evidence on the influence of the 2008 financial crisis on the disclosure about CSR among local banks in the United Arab Emirates. It also attempts to investigate the extent of CSR disclosure on these banks. For that reason, the study examined the annual reports of the local banks which work in the UAE in three different years. These years are 2007, 2009 and 2011. Additionally, this paper investigated the factors which influence the extent of CSR disclosure, namely; the number of the board of directors, the size of the bank, leverage ratio and profit of the bank (profitability ratio). Moreover, the study formulated four null hypothesis based on two theories namely stakeholder theory and legitimacy theory. The findings reveal that,...
International Journal of Scientific and Research Publications, 2015
The concern about the corporate social responsibility
activities which the organizations provide ... more The concern about the corporate social responsibility activities which the organizations provide to their society and stakeholders increased as one reason for living in the era of globalization (Chapple & Moon, 2005). The study attempts to provide empirical evidence on the influence of the 2008 financial crisis on the disclosure about CSR among local banks in the United Arab Emirates. It also attempts to investigate the extent of CSR disclosure on these banks. For that reason, the study examined the annual reports of the local banks which work in the UAE in three different years. These years are 2007, 2009 and 2011. Additionally, this paper investigated the factors which influence the extent of CSR disclosure, namely; the number of the board of directors, the size of the bank, leverage ratio and profit of the bank (profitability ratio). Moreover, the study formulated four null hypothesis based on two theories namely stakeholder theory and legitimacy theory. The findings reveal that, the extent of CSR disclosure increased after the financial crisis. In terms of the factors which influence the extent of CSR disclosure. On the other hand, the multiple regression analysis indicates that the size of the bank, the board of directors and profit of the bank are positively associated with the CSR disclosure, while for the leverage ratio negatively associate with CSR disclosure.
Abstract- This paper examines the aspects of creating quality knowledge through e-learning enviro... more Abstract- This paper examines the aspects of creating quality knowledge through e-learning environment, how Knowledge management is related to education, correlation between education Knowledge management and student learning results and; how developing communities of practices would help effective transfer of tacit knowledge in students learning results. An efficient system of Knowledge management contains creation and transfer of explicit and tacit knowledge. Study suggests that in education; e-learning environment can come in handy if more attempts are to be made in converting quality explicit knowledge from educator’s tacit knowledge through filtering information quality during conversion process. Learning content should be standardized by the evaluators (Group of students or Individuals) in cognitive structures. Moreover, the study investigates the correlation between e-learning and student learning results. Data for this study were collected by means of questionnaires by the s...
The concern about the corporate social responsibility activities which the organizations provide ... more The concern about the corporate social responsibility activities which the organizations provide to their society and stakeholders increased as one reason for living in the era of globalization (Chapple & Moon, 2005). The study attempts to provide empirical evidence on the influence of the 2008 financial crisis on the disclosure about CSR among local banks in the United Arab Emirates. It also attempts to investigate the extent of CSR disclosure on these banks. For that reason, the study examined the annual reports of the local banks which work in the UAE in three different years. These years are 2007, 2009 and 2011. Additionally, this paper investigated the factors which influence the extent of CSR disclosure, namely; the number of the board of directors, the size of the bank, leverage ratio and profit of the bank (profitability ratio). Moreover, the study formulated four null hypothesis based on two theories namely stakeholder theory and legitimacy theory. The findings reveal that,...
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Papers by Isam Arshad
activities which the organizations provide to their society and
stakeholders increased as one reason for living in the era of
globalization (Chapple & Moon, 2005). The study attempts to
provide empirical evidence on the influence of the 2008 financial
crisis on the disclosure about CSR among local banks in the
United Arab Emirates. It also attempts to investigate the extent of
CSR disclosure on these banks. For that reason, the study
examined the annual reports of the local banks which work in the
UAE in three different years. These years are 2007, 2009 and
2011. Additionally, this paper investigated the factors which
influence the extent of CSR disclosure, namely; the number of
the board of directors, the size of the bank, leverage ratio and
profit of the bank (profitability ratio). Moreover, the study
formulated four null hypothesis based on two theories namely
stakeholder theory and legitimacy theory. The findings reveal
that, the extent of CSR disclosure increased after the financial
crisis. In terms of the factors which influence the extent of CSR
disclosure. On the other hand, the multiple regression analysis
indicates that the size of the bank, the board of directors and
profit of the bank are positively associated with the CSR
disclosure, while for the leverage ratio negatively associate with
CSR disclosure.
activities which the organizations provide to their society and
stakeholders increased as one reason for living in the era of
globalization (Chapple & Moon, 2005). The study attempts to
provide empirical evidence on the influence of the 2008 financial
crisis on the disclosure about CSR among local banks in the
United Arab Emirates. It also attempts to investigate the extent of
CSR disclosure on these banks. For that reason, the study
examined the annual reports of the local banks which work in the
UAE in three different years. These years are 2007, 2009 and
2011. Additionally, this paper investigated the factors which
influence the extent of CSR disclosure, namely; the number of
the board of directors, the size of the bank, leverage ratio and
profit of the bank (profitability ratio). Moreover, the study
formulated four null hypothesis based on two theories namely
stakeholder theory and legitimacy theory. The findings reveal
that, the extent of CSR disclosure increased after the financial
crisis. In terms of the factors which influence the extent of CSR
disclosure. On the other hand, the multiple regression analysis
indicates that the size of the bank, the board of directors and
profit of the bank are positively associated with the CSR
disclosure, while for the leverage ratio negatively associate with
CSR disclosure.