Research Title: Textual analysis of the annual report and corporate performance: evidence from China

Author: Fahd Mohammed Saleh Al-Duais, Published Year: 2022

Journal of Financial Reporting and Accounting, ahead-of-print No.

Faculty: Business

Abstract: Purpose This paper aims to examine the relationship between the readability of annual reports and corporate performance in Chinese listed firms. Design/methodology/approach This research examined the annual report readability factors of Chinese listed companies by using a textual analysis method using Python to extract the text from the annual reports, convert it into numerical form to facilitate statistical analysis and then merge the results with data from the Chinese stock market to explain the impact on corporate performance and predict future earnings in the Chinese financial markets from 2008 to 2021. Findings Study findings indicate that firms with better financial reporting readability are more profitable, incur lower agency costs and have low earnings in the Chinese stock markets when readability is low (i.e. more complexity and length of annual reports). It was also found that when a listed company has a good performance, it prefers to use a short space to explain its operating and financial status. More generally, the means of the report length are short, and accounting terms are used less frequently; in the case of a poor company, the annual report is particularly long and accounting terms are more frequently used. In the context of the COVID-19 crisis, this study served as a proxy measure of returns prior to the announcement of the COVID-19 pandemic. In addition, an instrumental variable approach is used, which helps results to remain robust and control for fixed effects and potential endogeneity problems. Research limitations/implications Although this study’s results cannot be generalised globally because of their limited scope, they can still be generalised across non-English speaking countries. Thus, future cross-country research is encouraged to examine the textual analysis of financial reports across those countries. Practical implications This study conveys two messages to investors and policymakers within the Chinese market. First, investors ought to pay greater attention to the nonfinancial information contained in annual reports to improve the accuracy of their predictions regarding future firm performance. Second, Chinese policymakers are encouraged to instate a policy for the use of plain English in annual reports to make them more readable by international investors. Originality/value This study contributes to the paucity of research that examines English-written annual reports in non-English speaking countries by examining the readability of annual reports in the Chinese market.

Keywords: Readability, Annual financial report, Corporate performance, Text analysis, Future earnings, Chinese listed companies

Research Title: How relative defect migration energies drive contrasting temperature-dependent microstructural evolution in irradiated ceramics

Author: Yara Hilal Haddad, Published Year: 2018

PHYSICAL REVIEW MATERIALS,

Faculty: Engineering and Technology

Abstract: Ceramic materials have become widely used in various fields of material science, and ceramic oxides such as cubic zirconia (c-ZrO2) and magnesia (MgO) are candidate materials for nuclear energy applications. For the corresponding in-service conditions of these materials, there is a crucial need in studies at moderate or high temperatures of the physical phenomena underlying the damage buildup under irradiation. In the present work, we show, using x-ray diffraction, that these two materials exhibit a similar damage accumulation process under ion irradiation at fixed temperature. However, they display an unexpected opposite damaging rate to changes in the irradiation temperature. In fact, as the temperature is increased, the final damage state is reached earlier in c-ZrO2 while it is delayed in MgO. Rate equation cluster dynamics simulations show that defect clustering is favored over defect recombination in c-ZrO2, but the situation is reversed for MgO, explaining the observed opposite response to temperature of the two materials. This contrasting behavior can be rationalized in terms of nonequivalent interstitial versus vacancy defect migration energies in MgO. We finally demonstrate that these results allow for a qualitative prediction of the evolution of the experimental irradiation-induced disorder with temperature, henceforth potentially reducing the cost in selecting and developing ad hoc materials

Keywords: defects, radiation damage, X-ray diffraction, irradiation effects

Research Title: In situ characterization of irradiation-induced microstructural evolution in urania single crystals at 773 K

Author: Yara Hilal Haddad, Published Year: 2018

Nuclear Inst. and Methods in Physics Research B,

Faculty: Engineering and Technology

Abstract: Implantations with low-energy ions (Xe, La) on UO2 single crystals at 773 K were performed to investigate the role played by both the radiation damage and the incorporation of foreign elements on the matrix destabilization. The radiation damage was monitored by both in situ RBS-C and in situ TEM during ion irradiation experiments performed at 773 K. RBS-C data shows a similar regular increase of the radiation-induced disorder in crystals for both Xe and La ions followed by a saturation plateau at about 3–4 dpa. An unexpected difference of the value of the saturation plateaus is observed, with a higher value recorded for Xe-irradiated crystals. In situ TEM images show the apparition and evolution of several defects as a function of the ion dose up to 40 dpa, irrespective of the nature of the bombarding ion: ‘black dots’ defects, dislocation loops and lines, and finally a dislocation network at high dpa. Nanometre-sized gas bubbles were observed at 773 K for the Xe-implanted crystal for doses larger than 3 dpa. Neither precipitate nor cavity were observed on La-implanted crystals. The difference in the saturation plateau as seen by RBS-C can be ascribed to the formation of the Xe aggregates that lead to an increase of the dechannelling yield.

Keywords: Uranium dioxide, Radiation damage, In situ TEM, Ion channelling, High burnup structure

Research Title: Procrastination in daily academic tasks and its relationship to self-esteem among university students

Author: Sanaa Nasser Alkhawaldeh, Published Year: 2022

International Journal of Health Sciences,, 6283–6293

Faculty: Arts

Abstract: Abstract---Procrastination in daily academic tasks is a popular and complex phenomenon that can be influenced by several factors including self-esteem. The current study seeks to explore the relationship between procrastination in daily academic tasks and selfesteem among university students in Jordan. Additionally, the study aims at examining whether the participants’ gender, academic level and academic specialization have significant effects on procrastination in daily academic tasks and self-esteem. Data were collected form 240 university students in Jordan (123 male & 117 female) by administering an online survey. The study adopted a descriptive correlational approach by employing academic procrastination and self-esteem scales. Results of the study reported a low negative relationship between procrastination in daily academic tasks and selfesteem of participants. The participants reported a moderate level of procrastination in daily academic tasks and self-esteem. The level of procrastination was slightly higher than self-esteem level. Moreover, there was a significant difference in levels of procrastination and selfesteem which were attributed to gender which was in favour of male students. Finally, there were no significant differences between

Keywords: -procrastination, self-esteem, daily academic tasks, university students

Research Title: The predominant leadership styles among private schools' principals during Covid-19 pandemic and its relationship to level of teachers' psychological motivation

Author: Sanaa Nasser Alkhawaldeh, Published Year: 2022

, Journal of Positive

Faculty: Arts

Abstract: This study pursuits to expansion our knowledge regarding the predominant leadership styles among private schools' principals during Covid-19 pandemic and its relationship to level of teachers' psychological motivation. Moreover, the study attempts to disclose whether teachers' educational stream and experience years interact with leadership styles. 200 participant (100 males & 100 females) have been randomly selected to participate in this study. Their point of views and psychological motivation were measured using 5- Likert scales format. Results of the study find out that the democrat leadership style is the most predominant style from teachers point of views. Moreover, their level of psychological motivation was moderate. The results find out a positive correlation between leadership styles and psychological motivation and its dimensions. It was finally revealed that no significant effects of teacher educational stream and experience years on leadership styles

Keywords: Leadership, Private schools', Covid-19 pandemic, Motivation

Research Title: The Associations Between Patients’ Characteristics and the Quality of Life Among Acute Coronary Syndrome Patients in Jordan: A Cross-Sectional Study

Author: Maha Mohammed Wahbi Atout, Published Year: 2022

Sage Open Nursing , In press

Faculty: Nursing

Abstract: Abstract Introduction: Acute coronary syndrome (ACS) is one of the most significant leading causes of death and disability in the world. The quality of life (QoL) score is used to evaluate the impact of ACS treatments on the patients’ physical, emotional, and social functioning. It is considered a significant indicator of the progress of the patients’ health status and is useful in predicting patients’ needs for continuing, modifying, or changing their treatment plans. Objective: To identify the associations between patients’ characteristics and the QoL among ACS patients in Jordan. Methods: A descriptive cross-sectional study was conducted using a convenience sample of 372 participants with ACS from six referral hospitals in Jordan. Results: Jordanian patients with higher educational level and exercise had significant and positive association with QoL (β=0.257, p < .001), (β=0.191, p < .001), respectively. Also, patients who reported having dyslipidaemia and having unstable angina (UA) had lower score of QoL (β=−0.165, p < .001), (β=−0.149, p < .001), respectively. Finally, gender and working status did not significantly appear to have an association with the total QoL. Conclusions: This study sheds light on the importance of increasing the level of patients’ awareness about their illness by educating them about it and encouraging them to engage in physical activity programs

Keywords: quality of life, acute coronary syndrome, cardiovascular diseases, Jordan

Research Title: Jordanian Nurses’ Perspectives of Spirituality and Spiritual Care

Author: Maha Mohammed Wahbi Atout, Published Year: 2022

Cancer Nursing , In press

Faculty: Nursing

Abstract: Background: Spirituality is considered one of the main aspects of wholesome care for human beings. Spirituality is a multidimensional concept and has several definitions in the literature. Most of the studies concerning spirituality were conducted in Western cultures and the Middle East; however, there are a limited number of studies regarding spirituality in Jordan. Objective: The aim of this study was to explore Jordanian nurses’ perspectives on spirituality and spiritual care in a palliative care unit in 1 cancer center in Jordan. Methods: A descriptive qualitative design with 20 semistructured interviews was used to access Jordanian nurses’ perspectives on spirituality. This study was conducted in the major specialist center for the treatment of cancer in Jordan. A purposive sample of 20 registered nurses who had worked at least 6 months in the palliative care unit was recruited. Results: Nurses’ perceptions of spirituality were represented by 2 themes: spirituality means connectedness to “Allah,” and spirituality evokes enjoyment in life. Two themes emerged in terms of nurses’ perceptions of spiritual care: ensuring patients’ comfort and relaxation, and sharing patients’ religious rituals. Conclusion: These findings underscore the importance of the nurses’ perspectives on spirituality in the context of Islamic and Arabic culture, and the need for training in spirituality. Implications for Practice: The concept of spirituality is recognized as a fundamental aspect of the nurse’s role, making it essential to improve nurses’ capabilities to integrate spirituality courses into the nursing curriculum

Keywords: Nurse Palliative care Perception Spirituality

Research Title: Challenges to online education during the time of COVID‐19: A focus group study

Author: Maha Mohammed Wahbi Atout, Published Year: 2022

Nursing Forum,

Faculty: Nursing

Abstract: Aim: To explore the experience of online education during coronavirus disease 2019 (COVID‐19) from the perspectives of nurse educators, postgraduate students, and undergraduate students in two universities in the Occupied Palestinian Territory (OPT). This article only highlights the challenges faced by nurse educators and students. Method: A qualitative design using a focus group strategy was employed. The data were collected from two universities in the OPT from September 2020 to October 2020. The maximum variation sampling strategy was used. Findings: Seven focus groups were conducted with nurse educators (n = 2), postgraduate students (n = 1), and undergraduate students (n = 4). The findings revealed that nurse educators and students faced several challenges when they were abruptly turned to online learning. These challenges included challenges concerning clinical courses, lack of resources, lack of interaction, evaluation, and their home environment. Conclusions: This study is the first to demonstrate the challenges involved in nursing education in OPT during the COVID‐19 pandemic. Impact: The findings of this study can be used to improve the online learning experience during COVID‐19. As a recent change to nursing education, it is vital to understand the nature of the problems related to this sudden change

Keywords: challenges, COVID‐19, focus group, Occupied Palestinian Territory, online education

Research Title: The Effect of Internal Control on Employee Performance of Small and Medium-Sized Enterprises in Jordan: The Role of Accounting Information System

Author: Qasim Ahmad Alawaqleh, Published Year: 2021

Journal of Asian Finance, Economics and Business, 8

Faculty: Business

Abstract: Abstract This study explores the role of the Accounting Information System (AIS) in mediating the relationship between internal control and the performance of employees. This study examines whether internal control would influence the performance of employees and whether the AIS would impact the performance of employees in Jordan’s industrial small and medium-sized enterprises (SMEs). Internal control is expected to impact employee performance. The survey questionnaire was used to gather data. A random sampling approach was used to survey the respondents. A total of 270 questionnaires were distributed; only 203, with a 75% response rate, were available. The data was analyzed using AMOS and SPSS. The result from the analyses provides support for the hypothesis that AIS mediates the relationship between internal control and the performance of the employee. Specifically, this study found evidence that internal control yielded a strong positive relationship with employee performance and a positive relationship with AIS. The study also found that AIS had a positive relationship with the performance of the employee. In brief, internal control has major effects on employee performance. Also, the AIS mediates the relationship between internal control and the performance of the employee. The result of this research found that in the relationship between internal control and employee performance, AIS plays an important role.

Keywords: Internal Control, Employee Performance, Accounting Information System, Industrial SMEs, Jordan

Research Title: The moderating role of IFRS in the relationship between risk management and financial disclosure in Jordanian banks

Author: Qasim Ahmad Alawaqleh, Published Year: 2022

Banks and Bank Systems, 17

Faculty: Business

Abstract: Abstract This study investigated the impact of IFRS on the relationship between risk management and financial disclosure in Jordanian banks in light of the Covid-19 pandemic. The study data were collected from Jordanian banks’ financial reports with the help of panel data to measure IFRS and risk management. The study depended on daily data, at a rate of (256) trading days from March 3, 2020 until April 29, 2021. Also, the study used questionnaires to measure financial disclosure in addition to interviews with eight Jordanian bank managers. Multiple regression was used to test hypotheses. The study found a positive statistically significant relationship between risk management and financial disclosure. The relationship was portrayed by a coefficient of 0.315. The result also showed the moderating role of IFRS in such a relationship, the effect reached 0.696. The conclusions have implications for both theory and practice. In fact, the findings elucidated the connection between risk management, IFRS, and financial disclosure. Finally, Jordanian banks should focus on IFRS and risk management, enhanced management, and employee skills as recommendations in this study. Thus, Jordanian banks pay particular attention to IFRS and risk management in order to achieve profitability through financial disclosure.

Keywords: risk management, International Financial Reporting Standards, fiscal disclosure