Credit risk affects the work and reputation of banks. Islamic banks' heavy reliance on debt financing has led to increased interest in credit risk and its management. This paper aimed to identify the bank-specific factors affecting credit risk in Islamic banks, expressed as Non-Performing Finance NPF in the Middle East for the period 2011-2022. The study was based on a panel data analysis of 30 Islamic banks. The findings of study show a significant negative impact of Return On Assets ROA, Capital Adequacy Ratio CAR and size Z on the credit risk. The findings show a significant positive impact of Finance Loss Provision FLP on the credit risk. The findings also show no impact of Finance Expansion FEX, Finance to Deposit Ratio FDR and Capital Ratio CPR on the credit risk. The study showed that increasing the provision for financing losses and capital adequacy helps banks to reduce the impact of credit risks. The study recommends applying cautious lending policies and carefully selecting clients.

Android malware is widespread and it is considered as one of the most threatening attacks recently. The threat is targeting to damage access data or information or leaking them; in general, malicious software consists of viruses, worms, and other malware. Current malware attempts to prevent being detected by any software or anti-virus. This paper describes recent Android malware detection static and interactive approaches as well as several open-source malware datasets. The paper also examines the most current state-of-the-art Android malware identification techniques including identifying by comparative evaluation the gaps between these techniques. As a result, an API-based dynamic malware detection framework is proposed for Android to provide a dynamic paradigm for malware detection. The proposed framework was closely inspected and checked for reliability where meaningful API packages and methods were discovered.

The research aims to investigate how strategic entrepreneurship through innovative effectiveness is used to create value within firms. Using structural equation modeling, data from 55 private hospitals in Jordan were gathered. For this research, 230 directors, managers, and department heads were enlisted. An entrepreneurial mindset was found to have a significant and positive correlation with innovative effectiveness while having a business alignment also had a positive and significant correlation with innovative effectiveness. However, innovative effectiveness had a positive but insignificant correlation with the creation of firm value. The research concluded that strategic entrepreneurship had a positive effect on the creation of firm value.

The objective of this research is to investigate the impact of Artificial Intelligence (AI) on improving the quality of financial reporting in the Islamic banking industry. The study is conducted within the theoretical framework of the Unified Theory of Acceptance and Use of Technology (UTAUT). The study utilized Partial Least Squares Structural Equation Modelling (PLS-SEM) to examine the data collected from a sample of 364 professionals working in the field of Islamic banking. The results of our study suggest that Performance Expectancy, Effort Expectancy, and Social Influence are important factors in predicting individuals' Behavioural Intention to use Artificial Intelligence (AI). Additionally, the presence of Facilitating Conditions further enhances the impact of these factors on individuals' actual Use Behaviour. Significantly, it was shown that Use Behaviour played a significant role in determining the perceived quality of financial reporting. Nevertheless, the study did not find empirical evidence to demonstrate the direct influence of Behavioural Intention on Financial Reporting Quality. This implies that the actual implementation of Artificial Intelligence is required to fully realize its advantages. The use of artificial intelligence (AI) into governance frameworks presents a potentially advantageous pathway for Islamic banks to uphold Shariah principles, while concurrently bolstering accountability and fostering ethical banking practices.

It is argued that managers took advantage of Covid-19 pandemic lockdowns and remote auditing and used earnings management (EM) practices extensively. Furthermore, the Covid-19 pandemic created new unsearched crisis-related incentives. This study, therefore, tests whether Covid-19 created a new incentive for managers to manipulate earnings. It also examines the association between corporate social responsibility (CSR) and board independence and EM during Covid-19. A data set of 384 firm-year observations from 2018 to 2021 of non-financial firms listed on the Amman Stock Exchange (ASE) was investigated. Results indicate that Jordanian firms engaged in EM during Covid-19 considerably more than when compared to pre-Covid-19, suggesting that Covid-19 created a new incentive for managers to manipulate earnings. Furthermore, Jordanian firms used income-increasing EM much more when compared to income-decreasing EM. However, when taking Covid-19 into account, no significant association was found between board independence and EM. In addition, the ability of CSR to constrain EM decreased. This adds to the current debate in the literature that even well-established monitoring mechanisms like board independence and CSR are unable to constrain EM practices in a unique business environment caused by Covid-19.

Due to its proactive impact on the serviceability of components in a system, preventive maintenance plays an important role particularly in systems of geographically spread infrastructure such as utilities networks in commercial buildings. What makes such systems differ from the classical schemes is the routing and technicians' travel times. Besides, maintenance in commercial buildings is characterized by its short tasks’ durations and spatial distribution within and between different buildings, a class of problems that has not been suitably investigated. Although it is not trivial to assign particular duties solely to multi-skilled teams under limited time and capacity constraints, the problem becomes more challenging when travel routes, durations and service levels are considered during the execution of the daily maintenance tasks. To address this problem, we propose a Mixed Integer Linear Programming Model that considers the above settings. The model exact solution recommends collaborative choices that include the number of maintenance teams, the selected tasks, routes, tasks schedules, all detailed to days and teams. The model will reduce the cost of labor, replacement parts, penalties on service levels and travel time. The optimization model has been tested using different maintenance scenarios taken from a real maintenance provider in the UAE. Using CPLEX solver, the findings demonstrate an inspiring time utilization, schedules of minimal routing and high service levels using a minimum number of teams. Different travel speeds of diverse assortment of tasks, durations and cost settings have been tested for further sensitivity analysis.

This study aimed to identify the impact of entrepreneurship on the sustainability of small enterprises and productivity financed by the ministry of social development of Jordan. To achieve the objectives of the study, a descriptive analytical method was adopted, and a questionnaire was designed and distributed to members of the study sample consisting of owners of productive projects funded by the Ministry of Social Development in Jordan. The results show that Entrepreneurship has a significant impact on the sustainability of small enterprises and productivity financed by the ministry of social development of Jordan.

The study aimed to identify the Impact of Digital Leadership on Kuwaiti hospitals’ employee performance by using a descriptive and analytical methodology. According to statistics provided to us by the Kuwaiti Ministry of Health, the study population consists of administrators in Kuwaiti hospitals, numbering 12006. A simple random sample commensurate with the study's objectives was drawn, numbering 372 administrators to distribute the study questionnaire to them, and 277 valid questionnaires were retrieved for analysis. It was also found that there is a statistically significant impact at the significance level (α≤0.05) of digital leadership with its dimensions (innovation, persuasion, and knowledge) on Kuwaiti hospitals' employees' performance. The researchers recommended that it is essential to strengthen the factors that lead to enhancing the concept of digital leadership under its essential elements in the work environment. as well as paying attention to the priorities of the impact of the digital leadership elements on the performance of employees in order to obtain a practical impact.

The purpose of this study was to investigate the relationship between organizational health and the performance of employees in the extractive industry. The quantitative approach was employed as the research methodology by the researchers. Participants in the study are individuals who are employed by companies that are involved in the extraction of minerals and other resources. Three hundred forty-three valid questionnaires were recovered for further analysis from a sample of 360 employees who were found to be an appropriate fit for delivering the study questionnaire to them. The findings of the study indicate that organizational health, as measured by its dimensions (communication, trust, cohesiveness, targeting, and creativity), had a statistically significant impact on the employees’ performance at the extractive sectors in Jordan. The researchers provided a number of recommendations, including the necessity to build unified and fair administrative accountability mechanisms, as well as the need for extractive companies’ decision makers to collaborate in order to understand the demands and requirements of employees.

The study aimed to figure out the effect of the strategic leadership on the intellectual capital, in addition to the mediating role of the knowledge-sharing mediating variable in the Kuwaiti industry companies. To achieve the objectives of the study, the study adopted the descriptive, analytical approach by preparing a questionnaire. After verifying its validity and reliability, the researcher distributed it to a sample of (284) male and female employees in the Kuwaiti industrial companies. After conducting the statistical analysis through the (SPSS) and (Amos V23), the study concluded a statistically significant effect at sig. (α≤0.05) for the strategic leadership on the intellectual capital in the Kuwaiti industrial companies and a statistically significant effect at sig. (α≤0.05) for the strategic leadership of the intellectual capital through knowledge sharing as a mediating variable in the industrial companies in the State of Kuwait.