Middle East Journal of Economics, Law and Social Sciences (MEJELSS)
type: channel
description: The Middle East Journal of Economics, Law, and Social Sciences (MEJELSS) (E-ISSN: 3062-3448) is an open-access and peer-reviewed international journal published quarterly. Our journal aims to provide a platform for scholars and practitioners to share their innovative ideas, methods, and findings in economics, law, and social sciences. In MEJELSS, we have assembled a diverse collection of research articles that cover a broad range of topics within the social sciences. Our contributors come from different parts of the world, and their research draws on a range of theoretical perspectives and methodological approaches. We hope that our readers will find these articles informative and thought-provoking. YAYIMCI BİLGİLERİ (Publisher information) Yayımcı Adı: İKSAD GLOBAL YAYINCILIK Yayınlayan Kuruluş: İKSAD GLOBAL YAYINCILIK İmtiyaz Sahibinin Adı-Soyadı: MUSTAFA LATİF EMEK Sorumlu Yazı İşleri Müdürü: ETHEM İLHAN ŞAHİN Editör: Dr. Jawad Al-FRIJAWY Title proper: Middle East Journal of Economics, Law and Social Sciences (MEJELSS) ISSN: 3062-3448 Subject: Economics, Law, and Social Sciences Publisher: IKSAD International Publishing House (Turkey) Dates of publication: 2025 Frequency: Quarterly Languages: English, Turkish, and Arabic Country: Turkey Medium: Electronic Version Open Access: Yes Licensing: CC-BY Contact: mejelss.editor@gmail.com
publisher: Middle East Journals
language: en
publication name: Middle East Journal of Economics, Law and Social Sciences (MEJELSS)
items: Forensic Accounting and its Role in Mitigating Financial Corruption Practices (An Application to North Kordofan State - Ministry of Finance - Sudan)
items: The Impact of E-Management on the Efficiency and Effectiveness of Employees in Sudanese Banks: A Field Study on Banks in the Red Sea State (2025)
items: Digital Transformation as a Driver for Combating Corruption and Ensuring Sustainable Economies for Nations
items: Human Resource Development as an Approach to Organizational Development: A Case Study of Human Resources Management Staff at the Ministry of National Education and the Promotion of Citizenship in Chad
items: Agency Theory in Contemporary Marketing Thought: Conceptual Dimensions, Problems, and Management Mechanisms
items: Social Problems and Professional Intervention Strategies for Integrating Individuals with Hearing Impairment: A Field Study at Al-Amal Center in Tripoli
items: Preventive Measures and Digital Protection Methods Against Electronic Financial Crimes
items: The Role of Cloud Computing in Enhancing Knowledge Management and Administrative Development: A Case Study of Koben Investment Co. Ltd, Sudan
items: Transformational Leadership and its Relationship to the Quality of Work Life among Employees at the Zakat Chamber in the Blue Nile Region
items: Legal Guarantees for the Protection of Public Funds: A Comparative Analytical Study in Libyan Legislation
items: The Impact of Mass Media and Modern Technology on the Socialization of Adolescents: A Theoretical Study
items: Impact of Intellectual Capital Investment on Sustainable Competitive Advantage in Sudanese Pharmaceuticals
items: The Role of Psychological Counseling in Integrating Students with Disabilities into General Education Schools
items: Self-Esteem and its Relationship to Emotional Stability among Females with Delayed Marriage: A Comparative Study between Working and Non-working Females in Hai Al-Andalus Municipality
items: Role of Artificial Intelligence in Transforming Faculty Members Practices and Engagement in ELT
items: The Impact of Social Responsibility Accounting on the Quality of Financial Statements: A Case Study of Omdurman National Bank
items: Grammatical Causation: An Original and Applied Study of Its Origins, Development, Approaches, and Types Among Grammarians
items: The Role of the International Court of Justice in the Development of International Criminal Law
items: The explanatory role of knowledge management in the relationship between tacit knowledge and decision-making: A study on a sample of banks operating in El Obeid City, North Kordofan, Sudan
items: Environmental Law and Corporate Responsibility: Analyzing the Legal Framework for Sustainable Business Practices
items: Cybersecurity and Data Privacy Laws: Balancing Innovation and Protection in the Digital Age
items: The Economics of Climate Change: Assessing the Costs of Inaction and Policy Alternatives
items: Behavioral Economics in Consumer Decision-Making: Insights from Experimental Studies
items: Income Inequality and Economic Growth: A Comparative Study of Developed and Developing Countries

Forensic Accounting and its Role in Mitigating Financial Corruption Practices (An Application to North Kordofan State - Ministry of Finance - Sudan)
type: item
description: This study aimed to demonstrate the impact of applying forensic accounting components in combating financial corruption practices, and to identify the key academic and practical qualifications required of a forensic accountant to detect corruption. Additionally, it analyzed the dimensions of forensic accounting and the role of professional organizations regulating its practice. To achieve these objectives, the study adopted the descriptive-analytical approach. A questionnaire was designed as the primary data collection tool, and the data were subsequently analyzed using the Statistical Package for the Social Sciences (SPSS). The study tested a main hypothesis stating: "There is a statistically significant relationship between the application of forensic accounting and the mitigation of financial corruption." The study yielded several key findings, most notably: forensic accounting provides analytical information that effectively contributes to mitigating financial corruption. The findings also revealed a weakness in advanced and continuous education and training within forensic accounting specializations, as well as an insufficient familiarity among some accountants and auditors regarding financial and commercial legislation, laws, and bookkeeping systems. Based on these results, the study recommended the necessity of developing accounting curricula within the Sudanese context to prepare qualified forensic accountants, equipping them with legal knowledge, investigation and auditing skills in accordance with international standards, while emphasizing that professionals in this field must possess outstanding expertise in computer and internet applications, as well as relevant legal legislation.
subject: Articles
  topic: section
subject: Forensic Accounting, Financial Corruption, Analytical Approach, Accounting Training, Ministry of Finance, Sudan
  topic: keywords
creator: Abdelaziz Mohammed Taher Ahmed
creator: Sondous Abdalaziz Alshami Mohammed 2
creator: Mobark Hamid Elzein Elkhidir
creator: Abdelrahim Mahgoub Ahmed Mohammeds
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-04
publication date: 2026-06-04
starting page: 195
ending page: 209

The Impact of E-Management on the Efficiency and Effectiveness of Employees in Sudanese Banks: A Field Study on Banks in the Red Sea State (2025)
type: item
description: This study aims to analyze the impact of electronic management on the efficiency and effectiveness of employees in Sudanese banks, with a focus on banks operating in the Red Sea State. In light of the rapid digital transformation, the study adopted the descriptive analytical approach. Data were collected from a random sample of employees using a questionnaire and analyzed using statistical methods to test the hypotheses. The results revealed a statistically significant relationship between the availability of computers and their accessories and employee efficiency, indicating that banks that invest in technology achieve higher performance levels compared to banks that lack such equipment. The study also confirmed that network quality plays a vital role in accelerating banking operations and reducing waiting times, thereby enhancing customer experience and increasing employee efficiency. In addition, the study found that the availability of modern software and databases contributes to facilitating information management, reducing paper-based transactions, and enhancing the security of banking data. Regarding human resources, the study showed that recruiting highly qualified employees and providing continuous training programs contribute to improving employee efficiency and enhancing their ability to use electronic systems effectively.
subject: Articles
  topic: section
creator: Dr. Shamseldin Aboelrahman Muzamil Rabih
creator: Dr. Fatima Abdalla Eltayeb Elmahi
creator: Dr. Ibrahim Suleiman Mahmoud Shamia
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-20
publication date: 2026-05-20
starting page: 176
ending page: 194

Digital Transformation as a Driver for Combating Corruption and Ensuring Sustainable Economies for Nations
type: item
description: This study examines the dialectical relationship between the prevalence of administrative and economic corruption and the prospects for achieving sustainable development, focusing on the pivotal role of modern digital technologies as a tool for mitigation. The research problem lies in the adaptability of corruption within traditional systems, necessitating radical technical solutions. Utilizing a descriptive-analytical approach, the study explores the mechanisms of automation, Artificial Intelligence (AI), and Blockchain technology in eliminating the sources of bribery and nepotism. The findings indicate that digitalization contributes to reducing financial waste by 15-20% when applied to government procurement, as evidenced by the experiences of Saudi Arabia and Estonia. The study recommends bridging the digital divide and updating legal frameworks to keep pace with emerging cyber-crimes, emphasizing that digital integrity is the cornerstone for restoring trust in public institutions.
subject: Articles
  topic: section
subject: Administrative Corruption, Digital Transformation, Artificial Intelligence, Sustainable Development, Transparency
  topic: keywords
creator: Mohammed Saed Abduljalil Alajeel
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-20
publication date: 2026-05-20
starting page: 166
ending page: 175

Human Resource Development as an Approach to Organizational Development: A Case Study of Human Resources Management Staff at the Ministry of National Education and the Promotion of Citizenship in Chad
type: item
description: This study aimed to demonstrate the impact of human resource psychology and the pursuit of its development on serving and ensuring the success of organizational development. With the evolution of companies and the changes witnessed by modern organizations, human resource development (HRD) has become an imperative duty for organizational development, which seeks to ensure the survival and continuity of institutions. Since the human element is the core and foundation of any organization, lack of attention to it leads automatically to the neglect of material and financial resources. Therefore, the Ministry of National Education and Citizenship Promotion in Chad must focus on the teacher. The importance of the human resource development strategy has emerged through qualification, training, motivation, and promotion, and its clear impact on the success of organizational development. In analyzing the data, the study relied on the Statistical Package for the Social Sciences (SPSS). Following the analysis, the results were transferred to Microsoft Word for commentary, and Microsoft Excel was used to create charts and graphs. The study also employed various statistical methods to reach the conclusion, including its findings and recommendations.
subject: Articles
  topic: section
subject: Development, Human Resources, Approach, Organizational Development
  topic: keywords
creator: Mahamt Annour Adam Ahmat
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-04-22
publication date: 2026-04-22
starting page: 150
ending page: 165

Agency Theory in Contemporary Marketing Thought: Conceptual Dimensions, Problems, and Management Mechanisms
type: item
description: This study aims to explore agency theory within the marketing context, focusing on its significance, applications, and resulting challenges. An agency relationship arises when a firm engages an agent to perform a service and delegates decision-making authority, which may lead to a conflict of interest between owners and managers. The theory’s roots trace back to economist Adam Smith, and it formally emerged in the 1970s to explain the contractual relationship between firm owners and managers, and how each party seeks to pursue their own interests. Agency theory relies on two main streams: positive agency theory and principal-agent theory; it is used to determine the most efficient contract for governing the relationship between the principal and the agent. The study discusses management mechanisms for controlling agency, including outcome-based and behavior-based mechanisms. It also highlights the importance of the theory in clarifying and designing marketing relationships, providing firms with insights on how to manage marketers' behaviors. The study addresses agency problems, categorized into pre-contractual issues (such as adverse selection) and post-contractual issues (such as moral hazard and performance evaluation). These problems include conflict of interest and information asymmetry. The study clarifies that monitoring and incentives play a crucial role in designing effective control systems. It concludes by indicating that agency theory provides valuable insights into performance dynamics, risks, and sustainability in marketing.
subject: Articles
  topic: section
subject: Agency Theory, Marketing, Conflict of Interest, Information Asymmetry, Contractual Relationships
  topic: keywords
creator: Wael Suliman Elsaghayer
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-03-18
publication date: 2026-03-18
starting page: 139
ending page: 149

Social Problems and Professional Intervention Strategies for Integrating Individuals with Hearing Impairment: A Field Study at Al-Amal Center in Tripoli
type: item
description: This study aims to identify the most prominent social problems facing individuals with hearing impairment and evaluate the professional intervention strategies employed by social workers to facilitate their social integration. The study utilized a descriptive-analytical methodology, with a comprehensive census applied to social workers at the Al-Amal Center for the Education and Rehabilitation of the Deaf and Hard of Hearing in Tripoli. The findings revealed that social isolation and communication barriers are the leading social challenges. Furthermore, the results indicated that while social workers employ various traditional intervention strategies, there is a lack of advanced inclusive programs. The study recommends the development of comprehensive professional intervention models that focus on community awareness and the use of assistive technologies to ensure effective social inclusion.
subject: Articles
  topic: section
subject: Social Problems, Professional Intervention, Hearing Impairment, Social Integration
  topic: keywords
creator: Amna Abdul-Jalil Muhammad Al-Shams
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-03-11
publication date: 2026-03-11
starting page: 131
ending page: 138

Preventive Measures and Digital Protection Methods Against Electronic Financial Crimes
type: item
description: This study addresses electronic financial crimes as an escalating threat to societal security and economic stability in the digital age. It highlights the significance of preventive measures and digital protection strategies in mitigating these crimes. The findings reveal that weak digital awareness and inadequate institutional coordination constitute serious vulnerabilities within the cybersecurity framework. Furthermore, the study emphasizes the necessity of updating existing legislation to keep pace with rapid technological advancements. The study recommends the development of a comprehensive national strategy for digital financial security, the enhancement of Arab and regional cooperation in exchanging information and expertise, and the intensification of awareness programs. Additionally, it advocates for investing in artificial intelligence and modern technologies to ensure the early detection of fraud attempts.
subject: Articles
  topic: section
subject: Preventive Measures, Digital Protection, Electronic Financial Crimes, Cybersecurity, Artificial Intelligence
  topic: keywords
creator: Ibtisam Al-Kamel Al-Shawi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-03-11
publication date: 2026-03-11
starting page: 122
ending page: 130

The Role of Cloud Computing in Enhancing Knowledge Management and Administrative Development: A Case Study of Koben Investment Co. Ltd, Sudan
type: item
description: This study aimed to investigate the role of cloud computing in enhancing knowledge management and administrative development at Koben Investment Company Limited. It sought to determine how cloud computing impacts the application of internal regulations and the simplification of administrative procedures. The study employed a descriptive-analytical approach. The findings revealed a statistically significant role of cloud computing in supporting knowledge management processes. Additionally, a positive relationship was found between knowledge identification, work procedure simplification, and human resource development. While the study confirmed the impact of knowledge identification on administrative development, it found no significant role for intellectual capital in this context. The study recommended that the company's management should invest in cloud computing infrastructure to facilitate knowledge acquisition and transfer, alongside training employees on modern technologies to enhance administrative control systems.
subject: Articles
  topic: section
subject: Cloud Computing, Knowledge Management, Administrative Development, Koben Investment Co., Sudan
  topic: keywords
creator: Abdalarhiem Abdalla Salih
creator: Dr. Ashraf Gasim Elsid Abdalla Mukhtar
creator: Dr. Abuzer Hussein Ibrahim
creator: Musa Alzubair Babiker
creator: Dr. Mubark Salih Alsiddig Ali
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-03-11
publication date: 2026-03-11
starting page: 105
ending page: 121

Transformational Leadership and its Relationship to the Quality of Work Life among Employees at the Zakat Chamber in the Blue Nile Region
type: item
description: This study aimed to identify the impact of transformational leadership, through its four dimensions (Idealized Influence, Inspirational Motivation, Intellectual Stimulation, and Individualized Consideration), on the Quality of Work Life (QWL) at the General Secretariat of the Zakat Chamber in the Blue Nile Region. The research problem was centered on the following primary question: "Is there a statistically significant impact of transformational leadership on the quality of work life among the employees in the study population?" The significance of the study lies in enriching the academic library with a theoretical and field framework that enhances knowledge in modern management. The study adopted a descriptive-analytical approach and tested a main hypothesis suggesting a significant impact of transformational leadership dimensions on the quality of work life. The study population included all employees at the General Secretariat of the Zakat Chamber in the region. The researcher utilized a questionnaire as the primary data collection tool, distributing 100 forms using a simple random sampling method. Out of these, 97 valid forms were retrieved for statistical analysis, representing a response rate of 97%. The study reached several findings, most notably: the existence of a statistically significant correlation between the dimensions of transformational leadership (particularly Idealized Influence) and the quality of work life at a significance level of (α ≤ 0.05). Consequently, the study recommended that organizations should adopt transformational leadership as an established institutional culture to keep pace with administrative developments, foster teamwork, and focus on material and moral incentive systems to ensure the sustainability of performance quality and productivity.
subject: Articles
  topic: section
subject: Transformational Leadership, Quality of Work Life (QWL), Idealized Influence, Intellectual Stimulation, Zakat Chamber
  topic: keywords
creator: Abed Altif Omar Mohamed Taha
creator: Mhassen Suliman Amer Suliman
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-03-11
publication date: 2026-03-11
starting page: 84
ending page: 104

Legal Guarantees for the Protection of Public Funds: A Comparative Analytical Study in Libyan Legislation
type: item
description: This study examines the legal framework governing the protection of public funds, considering them the essential material foundation for the operation of public utilities and the realization of public interests. The research addresses the legal nature of these funds and the various guarantees established to safeguard them against misuse or encroachment. Using an analytical and comparative approach, focusing on Libyan legislation alongside other legal systems, the study evaluates the effectiveness of current administrative and civil safeguards. The findings highlight the necessity of a robust legal regime that balances the state's authority over its property with the public’s right to benefit from these resources. The study concludes with recommendations to strengthen legislative protections and enhance oversight mechanisms to ensure the sustainability of public assets.
subject: Articles
  topic: section
subject: Public Funds, Legal Guarantees, Public Utilities, Libyan Legislation, Comparative Law, Property Protection
  topic: keywords
creator: Masoud Ahmed Masoud Almoghtar
creator: Omran Ali A. Khalifa
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-03-04
publication date: 2026-03-04
starting page: 75
ending page: 83

The Impact of Mass Media and Modern Technology on the Socialization of Adolescents: A Theoretical Study
type: item
description: This theoretical study explores the impact of mass media and modern technology on the socialization process of adolescents. In an era characterized by an information revolution and rapid communication changes, these tools have become primary factors in shaping the values, attitudes, and behaviors of young people. The research addresses the problem of how modern communication technology affects social adjustment, highlighting both positive aspects, such as knowledge enhancement and digital skill development, and negative influences that may arise due to the emotional and mental immaturity of adolescents. By analyzing the role of media as a modern agent of socialization, the study aims to provide a clear vision of how these technologies redefine identity and social interactions. The research concludes with theoretical recommendations for families and educational institutions on guiding technology use to serve healthy social upbringing.
subject: Articles
  topic: section
subject: Mass Media, Modern Technology, Socialization, Adolescents, Social Values, Digital Identity
  topic: keywords
creator: Faezah Ali Younus Abdullah
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-03-03
publication date: 2026-03-03
starting page: 65
ending page: 74

Impact of Intellectual Capital Investment on Sustainable Competitive Advantage in Sudanese Pharmaceuticals
type: item
description: Purpose: The purpose of this study is to investigate the impact of intellectual capital (IC) components—human, structural, and customer capital—on sustainable competitive advantage (SCA) within the Sudanese pharmaceutical manufacturing industry. Design/methodology/approach A cross-sectional survey design was employed, targeting employees in key managerial and technical positions with over five years of experience. Data were gathered from 50 valid questionnaires out of 60 distributed (a 91.7% response rate, with 83.3% usability). The conceptual model was tested using Partial Least Squares Structural Equation Modeling (PLS-SEM) via Smart-PLS software. Findings: The results indicate that human capital significantly influences the quality of products and services, while customer capital is a primary driver for efficiency and responsiveness. Conversely, structural capital showed no significant statistical effect on any dimension of competitive advantage. The integrated model explained 43% of the variance in responsiveness, 37% in innovation, 32% in quality, and 31% in efficiency, indicating a moderate to weak predictive power in this specific context. Originality: This study contributes to the existing literature by providing empirical evidence from a developing economy (Sudan), specifically within the pharmaceutical sector. It highlights the non-uniform impact of IC components, suggesting that the value of intellectual assets is context-dependent. Practical implications: Managers in Sudanese pharmaceutical firms should prioritize investments in human capital development and customer relationship management to enhance quality and operational responsiveness. The lack of impact from structural capital suggests a need for digital transformation and internal process restructuring to better leverage intellectual assets.
subject: Articles
  topic: section
subject: Intellectual capital; human capital; structural capital; customer capital; sustainable competitive advantage; pharmaceutical industry; Sudan
  topic: keywords
creator: Omaima Khalil Mohammed Ahmed
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-02-19
publication date: 2026-02-19
starting page: 48
ending page: 64

The Role of Psychological Counseling in Integrating Students with Disabilities into General Education Schools
type: item
description: This study sought to highlight the role of psychological counseling in supporting the inclusion of children with disabilities in general education schools. It addressed the fundamental concepts of psychological counseling and educational integration, its various forms, and the dimensions of supportive psychological services. Furthermore, the study clarified the importance of counseling in fostering the psychosocial adjustment of these children within the school environment. The research was prompted by the gap between declared inclusion policies and the actual level of implementation, particularly regarding the provision of adequate psychological support for students with disabilities. The results showed that psychological counseling is a cornerstone for successful inclusion, as it plays an active role in supporting the mental health of children with disabilities, enhancing their self-concept, and improving social interaction with peers and teachers. Findings also indicated that the absence of specialized counseling programs or a lack of clarity in the school counselor's role leads to psychological and social challenges that hinder effective integration. Moreover, the study emphasized the importance of integration between school and family counseling to provide a supportive environment that facilitates the adaptation of children with disabilities in general education settings. Based on these findings, the study recommended the necessity of strengthening the position of psychological counseling within the educational inclusion system. This can be achieved by developing specialized counseling programs tailored to the needs of students with disabilities and providing professional training for counselors to handle inclusion requirements. The study also stressed the importance of collaboration between schools, families, and teachers in providing psychological support and raising awareness about the importance of inclusion to build an inclusive and supportive school envir…
subject: Articles
  topic: section
subject: Psychological Counseling, Inclusion, Students with Disabilities, General Education Schools
  topic: keywords
creator: Abdulkareem Abdulnaby Milad Abdelmouly
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-29
publication date: 2026-01-29
starting page: 36
ending page: 47

Self-Esteem and its Relationship to Emotional Stability among Females with Delayed Marriage: A Comparative Study between Working and Non-working Females in Hai Al-Andalus Municipality
type: item
description: This study aimed to investigate the relationship between self-esteem and emotional stability among females with delayed marriage and to identify differences in these variables based on occupational status (working vs. non-working). The study adopted a descriptive methodology (correlational and comparative) and was conducted on a sample of 300 females with delayed marriage in the Hai Al-Andalus municipality of Tripoli, aged 28 to 38 years, selected through purposive-random sampling. Standardized psychological scales for self-esteem and emotional stability were administered after verifying their psychometric properties. The results revealed a statistically significant positive correlation between self-esteem and emotional stability. Furthermore, findings indicated significant differences in self-esteem levels in favor of working females. The study recommended enhancing psychological and vocational empowerment programs for this group to improve their overall mental health.
subject: Articles
  topic: section
subject: Self-esteem, Emotional Stability, Delayed Marriage, Working Women, Tripoli, Hai Al-Andalus Municipality
  topic: keywords
creator: Najah Al-Mabrouk Mohammed Al-Talib
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-27
publication date: 2026-01-27
starting page: 13
ending page: 35

Role of Artificial Intelligence in Transforming Faculty Members Practices and Engagement in ELT
type: item
description: This study highlighted a paradigm shift in English Language Teaching (ELT) in Sudan, with 47% of teachers viewing Artificial Intelligence (AI) as a transformative pedagogical tool. AI was reported to reduce administrative tasks (65%), enhance instructional design, and reshape assessment. 60% noted a shift from content delivery to fostering learner autonomy, which required pedagogical and technological adaptation. Learners benefited from individualized feedback and dynamic learning paths. However, 55% cited hardware and internet issues, while 40% raised concerns about data privacy and bias. The findings urged policymakers to prioritize ethical, inclusive frameworks over unchecked innovation in AI-driven education. Importantly, the investigation was conducted among faculty members at Sudanese universities, underscoring the perspectives of higher education practitioners who were directly engaged in shaping language pedagogy and policy within the Sudanese academic context.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: English Language Teaching
  topic: keywords
subject: Personalized Learning
  topic: keywords
subject: Instructor Role Transformation
  topic: keywords
subject: Ethical Technology Integration.
  topic: keywords
creator: Dr. Amel Zulfukar Hassan Adlan
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-27
publication date: 2026-01-27
starting page: 01
ending page: 12

The Impact of Social Responsibility Accounting on the Quality of Financial Statements: A Case Study of Omdurman National Bank
type: item
description: This study, titled "The Impact of Social Responsibility Accounting on Financial Statements," explores how social responsibility accounting affects the quality of financial statements. The research problem focused on determining the effect of social responsibility accounting on the quality of financial statements. The study aimed to identify social responsibility accounting at Omdurman National Bank. The study's hypotheses assumed that there were statistically significant differences in the study sample's opinions about the impact of social responsibility accounting factors and fields on the quality of financial statements. To achieve its objectives, the study primarily used a descriptive analytical approach, in addition to historical, deductive, and inductive methodologies. The study concluded that Omdurman National Bank carries out its social responsibilities and discloses social activities in its financial statements. Based on these findings, the study recommended the necessity of paying attention to the human aspect and providing more programs and activities for vulnerable groups.
subject: Articles
  topic: section
subject: Social Responsibility Accounting
  topic: keywords
subject: Financial Statements
  topic: keywords
subject: Omdurman National Bank
  topic: keywords
creator: Abdelmoneim Hassan Hussein Babiker
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-08-31
publication date: 2025-08-31
starting page: 34
ending page: 47

Grammatical Causation: An Original and Applied Study of Its Origins, Development, Approaches, and Types Among Grammarians
type: item
description: Grammatical causation (al-‘illah al-naḥwiyyah) is a fundamental pillar of grammatical analogy (al-qiyās al-naḥwī) and the most crucial element in interpreting grammatical rulings. This research aims to define grammatical causation and trace the stages of its origin and development among early grammarians. It also sheds light on how it was influenced by the methods of causation used by jurists and logicians, especially during the Abbasid era, when grammarians emulated jurists in their principles and borrowed terminology from logicians and philosophers. Despite this influence, the study clarifies that, according to Ibn Jinni, the causal principles of grammarians are closer to those of theologians and differ from those of jurists. The research explores the approaches to grammatical causation, such as consensus, textual evidence, implication, and division and testing. It also presents the most important types of causation as mentioned by Al-Suyuti and others. The study provides illustrative examples for these types, such as the causation of similarity, causation of sufficiency, causation based on meaning, and causation of lightness. The research concludes that the origins of grammatical causation were purely Arabic and that most of these causal principles are rooted in reasons such as lightness, conciseness, frequent usage, returning to the original form, and clarifying meaning.
subject: Articles
  topic: section
subject: Grammatical causation
  topic: keywords
subject: Analogy
  topic: keywords
subject: Grammarians
  topic: keywords
subject: Principles
  topic: keywords
subject: Reasoning
  topic: keywords
creator: Ali Alkilani Hassan Alshlen
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-08-17
publication date: 2025-08-17
starting page: 22
ending page: 34

The Role of the International Court of Justice in the Development of International Criminal Law
type: item
description: This research paper examines the pivotal role of the International Court of Justice (ICJ) in the evolution and development of international criminal law. Despite its primary jurisdiction over disputes between states, the ICJ's judgments and advisory opinions have significantly influenced the interpretation and application of international legal principles, including those pertaining to international crimes such as genocide, war crimes, and crimes against humanity. The paper distinguishes the ICJ from the International Criminal Court (ICC), highlighting their respective mandates and contributions to international justice. By analyzing key cases and legal doctrines, this study demonstrates how the ICJ, through its jurisprudence, has contributed to clarifying state responsibility for international crimes and reinforcing the normative framework of international criminal law. It also addresses the challenges and criticisms faced by the ICJ in this domain, particularly concerning its jurisdictional limitations and the enforcement of its decisions. Ultimately, this paper argues that the ICJ's indirect yet profound impact on international criminal law is indispensable for fostering accountability and upholding the rule of law in the international arena.
subject: Articles
  topic: section
subject: International Court of Justice
  topic: keywords
subject: international criminal law
  topic: keywords
subject: international crimes
  topic: keywords
subject: state responsibility
  topic: keywords
subject: international justice
  topic: keywords
creator: Mohammed Muneer Adnan Adnan
creator: Hossam Kadry Saber Khairalla
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-05-13
publication date: 2025-05-13
starting page: 14
ending page: 21

The explanatory role of knowledge management in the relationship between tacit knowledge and decision-making: A study on a sample of banks operating in El Obeid City, North Kordofan, Sudan
type: item
description: The study addressed the explanatory role of knowledge management in the relationship between tacit knowledge and decision-making, applying it to a sample of banks operating in El Obeid, North Kordofan, Sudan. The study aimed to identify the explanatory role of knowledge management in the relationship between tacit knowledge and decision-making. The descriptive approach was used in this study, which relied on a random sample, and a questionnaire was designed to collect data, where (150) questionnaires were distributed to managers, their deputies, heads of departments and various administrative units, with the exception of the working-class segment working in banks in El Obeid. The results of the study showed: There is a partial relationship between tacit knowledge and knowledge management, there is a relationship between knowledge management and decision-making, and that knowledge management explains the relationship between tacit knowledge and decision-making. The study recommended several recommendations, including: the need for the bank management to provide specialized training courses for employees, which will be reflected in their performance, the need for the bank management to contribute to supporting the research and development unit, and that the decision-maker in the bank ensures the availability of all the information necessary for decision-making.
subject: Articles
  topic: section
subject: Knowledge management
  topic: keywords
subject: decision making
  topic: keywords
subject: tacit knowledge
  topic: keywords
creator: Dr. Mohamed Mukhtar Ibrahim Ahmed
creator: Dr. Siddiq Abdul Rahman Shuaib Saleh
creator: Dr. Abu Bakr Amer Mohamed Luqma
creator: Ashraf Taha Mohamed Ahmed
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-04-10
publication date: 2025-04-10
starting page: 1
ending page: 13

Environmental Law and Corporate Responsibility: Analyzing the Legal Framework for Sustainable Business Practices
type: item
description: This paper explores the relationship between environmental law and corporate responsibility, analyzing how legal frameworks both drive and shape sustainable business practices. With a focus on international agreements such as the Paris Agreement and the Sustainable Development Goals (SDGs), it examines how regulatory mechanisms incentivize corporations to innovate in response to environmental challenges. Case studies of companies like Tesla, Unilever, and BP provide insights into diverse approaches to sustainability, from clean energy innovation to responsible sourcing and post-disaster recovery efforts. While regulations like emissions trading systems and tax incentives can promote innovation, the paper also highlights the barriers posed by regulatory uncertainty and complexity, particularly in cross-border operations. The paper concludes that for businesses to succeed in integrating sustainability, governments must strike a balance between robust regulations and flexibility that allows for continued innovation. This collaborative effort between corporations and regulatory bodies is essential for achieving global environmental goals.
subject: Articles
  topic: section
subject: Environmental law
  topic: keywords
subject: corporate responsibility
  topic: keywords
subject: sustainability
  topic: keywords
subject: Paris Agreement
  topic: keywords
subject: SDGs
  topic: keywords
subject: corporate innovation
  topic: keywords
subject: regulatory incentives
  topic: keywords
subject: emissions trading
  topic: keywords
subject: clean energy
  topic: keywords
creator: Safaa Mahmoud Rostum Alsweilmieen
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-02-04
publication date: 2025-02-04
starting page: 47
ending page: 56

Cybersecurity and Data Privacy Laws: Balancing Innovation and Protection in the Digital Age
type: item
description: In the digital age, the rapid advancement of technology has brought both innovation and significant challenges, particularly in the realm of cybersecurity and data privacy. While innovation drives economic growth and technological progress, it also poses risks to personal and organizational data. This paper explores the delicate balance between fostering innovation and ensuring robust data protection. By examining global data privacy laws such as the General Data Protection Regulation (GDPR) and the California Consumer Privacy Act (CCPA), we assess how various regulatory frameworks impact business operations and technological development. The paper also highlights key challenges faced by innovators in complying with these laws while pursuing progress in fields such as healthcare, finance, and big tech. Ultimately, it offers policy recommendations that promote a proactive approach to balancing innovation with privacy protection, emphasizing the need for international cooperation, ethical innovation practices, and adaptive legislation.
subject: Articles
  topic: section
subject: Cybersecurity
  topic: keywords
subject: Data Privacy
  topic: keywords
subject: Innovation
  topic: keywords
subject: GDPR
  topic: keywords
subject: CCPA
  topic: keywords
subject: Privacy by Design
  topic: keywords
subject: Telemedicine
  topic: keywords
subject: Fintech
  topic: keywords
subject: Ethical Innovation
  topic: keywords
subject: Global Data Privacy Laws
  topic: keywords
subject: Regulatory Compliance
  topic: keywords
creator: Sajedah Samir Hawamdeh
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-01-27
publication date: 2025-01-27
starting page: 36
ending page: 46

The Economics of Climate Change: Assessing the Costs of Inaction and Policy Alternatives
type: item
description: Climate change presents severe economic challenges, with potential costs ranging from reduced agricultural productivity and health crises to infrastructure damage. If left unaddressed, the economic impact of climate inaction could lead to an estimated global GDP reduction of up to 18% by 2050. This paper examines the financial consequences of ignoring climate risks and contrasts them with the investment required for proactive policies. It highlights carbon pricing, renewable energy subsidies, and adaptation strategies as essential tools for mitigating economic damage. By using case studies and recent data, the analysis reveals that early intervention, though requiring significant financial commitment, is far more cost-effective than the long-term expenses of climate-induced disasters. Global cooperation, particularly through initiatives like the Paris Agreement, is critical to ensure that developed and developing nations alike can implement these solutions. The paper concludes that taking immediate and decisive action on climate change not only protects the environment but also safeguards global economic stability.
subject: Articles
  topic: section
subject: Climate change economics,
  topic: keywords
subject: Carbon pricing
  topic: keywords
subject: Renewable energy
  topic: keywords
subject: Adaptation strategies
  topic: keywords
subject: Climate inaction costs,
  topic: keywords
subject: Global cooperation
  topic: keywords
subject: Economic impacts of climate change
  topic: keywords
creator: Mohamed Belrzaeg
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-01-18
publication date: 2025-01-18
starting page: 23
ending page: 35

Behavioral Economics in Consumer Decision-Making: Insights from Experimental Studies
type: item
description: Behavioral economics has significantly expanded our understanding of consumer decision-making by incorporating psychological factors and cognitive biases that challenge traditional economic models of rationality. This paper explores key experimental studies that demonstrate how consumers often deviate from rational decision-making due to biases such as anchoring, framing effects, and loss aversion. By analyzing controlled experiments in various consumer contexts, the paper highlights the real-world implications of behavioral insights for marketing strategies, public policy design, and financial decision-making. Additionally, the paper discusses the limitations of behavioral economics, including the challenges of replicating experimental findings in real-world settings, and suggests directions for future research. Understanding the impact of emotions, heuristics, and nudges on consumer behavior can lead to better policy interventions and business strategies aimed at improving consumer welfare.
subject: Articles
  topic: section
subject: Behavioral economics
  topic: keywords
subject: Consumer decision-making
  topic: keywords
subject: Cognitive biases
  topic: keywords
subject: Anchoring
  topic: keywords
subject: Framing effect
  topic: keywords
subject: Loss aversion
  topic: keywords
subject: Nudge theory
  topic: keywords
subject: Experimental studies
  topic: keywords
subject: Behavioral finance
  topic: keywords
subject: Heuristics
  topic: keywords
subject: Prospect theory
  topic: keywords
subject: public policy
  topic: keywords
creator: Ibrahim Elmagdob
creator: Aboubaker Altiab Aboubaker
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-01-11
publication date: 2025-01-11
starting page: 12
ending page: 22

Income Inequality and Economic Growth: A Comparative Study of Developed and Developing Countries
type: item
description: This paper explores the relationship between income inequality and economic growth by comparing developed and developing countries. It examines whether income inequality helps drive economic progress or stifles it. Using recent data from 2018 to 2024, the study finds that the effects of inequality differ depending on the country’s level of development. In developed nations, moderate inequality may promote growth, but excessive inequality can lead to social and economic instability. In developing countries, high levels of inequality often hinder growth by limiting access to resources like education and healthcare. The findings suggest that policies aimed at reducing inequality, such as progressive taxation and social welfare programs, can support sustainable economic growth, especially in developing nations. This paper offers insights for policymakers on balancing inequality and growth.
subject: Articles
  topic: section
subject: Income inequality
  topic: keywords
subject: economic growth
  topic: keywords
subject: developed countries
  topic: keywords
subject: developing countries
  topic: keywords
subject: inequality and growth
  topic: keywords
subject: social mobility
  topic: keywords
subject: inequality policies
  topic: keywords
subject: GDP growth
  topic: keywords
subject: Gini coefficient
  topic: keywords
subject: economic development
  topic: keywords
creator: Ahmad Ershaid Nusair
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by/4.0
date: 2025-01-03
publication date: 2025-01-03
starting page: 1
ending page: 11