Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.
While the International Civil Aviation Organization (ICAO) Council is sometimes criticized for the potential influence of political agendas on its decisions, while the International Court of Justice (ICJ) is criticized for its limited jurisdiction and dependence on the party's willingness to accept the ICJ's jurisdiction, a crucial concern is raised over the efficiency of the current Dispute Resolution Mechanisms (DRM) for aviation industry related disputes. Unravelling the compelling inquiry that hangs in the air: Just how efficient is the current aviation arbitration legal system? Is the efficiency of this system available to ad hoc arbitration1 or arbitral tribunals2? The authors aim to analyze the existing legal guidance to navigate the complex arbitration system. This article sheds light on precedent cases by the ICAO Council and the ICJ studying challenges, such as the lack of efficiency of the ICAO Council and the criticism of the Council's ineffectiveness for being hampered by the political interests of Member States. As well as the ICJ as it may be a more powerful authority in resolving such disputes, it also faces multiple challenges including the lack of enforcement, jurisdiction issues, and political influence, which in return makes it unlikely for dispute parties to seek the ICAO or the ICJ for resolution of their disputes, instead parties have now mostly adopted arbitration clauses as their primary dispute resolution method under Air Services Agreements (ASAs) and other aviation related agreements. While ad hoc arbitration has shown effectiveness and success, its secrecy and confidentiality might result in inconsistency and the inability to develop a case law system. The authors note the urgent need for an arbitration institution3 under the United Nations (UN) umbrella specialized in air law and aviation technology disputes, with the power to issue an enforceable, legally binding ruling. The article also examines the realm of arbitration in the aerospace industry, analyzing legal resources, current aviation arbitration systems, centres, and platforms, and further analyzing case studies to assess the results of the efficiency of each Dispute Resolution Mechanism.
Using a qualitative research methodology and exploratory approach to collect data, this study assessed the effects of dependency syndrome within Africa’s international relations and its repercussions for achieving sustainable development. The collected data were analysed using document and content analysis techniques. The study revealed that dependency syndrome within Africa’s international relations has led to aid dependency, political violence, and poverty. It has promoted laziness and an inferiority complex that affects the working conditions of Africans. Further, it has promoted corruption and affected the rule of law for good governance; yet, sustainable development cannot occur without it. Moreover, dependency syndrome has inhibited innovation and led to the destruction of the local industries that are key to achieving sustainable development. The results of the study found that dependency syndrome has prevented the development of a robust transport network system that could promote African trade relations, which would lead to sustainable development. The results also posited that chronic poverty and underdevelopment in Africa are perpetuated by the dependency syndrome within Africa’s international relations. The study recommended that Africa needs to overcome dependency syndrome and reform her international relations with external world. This would require establishing a continental sovereignty that enables the continent to have one common foreign policy within its planning diplomacy endeavours.
This study critically examines the exclusive economic zone (EEZ) delimitation and regional cooperation efforts impacting Greco-Turkish relations in the Eastern Mediterranean, focusing on their influence on both nations’ maritime security definitions. With the increasing strategic significance of maritime areas, Greek and Turkish perspectives on security are becoming ever more significant. This paper posits that the interrelations between Greece and Turkiye significantly shape their respective maritime security frameworks. Through a comprehensive review, we juxtapose the evolution of general security concepts with the specific developments in maritime security as perceived by each country. This approach reveals the profound impact of bilateral tensions on maritime security perceptions and policies. The analysis extends to the implications of these dynamics for regional stability and international maritime law, underpinning the urgent need for a collaborative and equitable approach to resolve ongoing maritime disputes. This research contributes to the broader field of international relations by highlighting the intricate relationship between historical conflicts, national security paradigms, and maritime sovereignty claims, proposing new directions for future research in regional security cooperation and conflict resolution.
Hate speech in higher education institutions is a pressing issue that threatens democratic values and social cohesion. This research explores student perspectives on hate speech within the university setting, examining its forms, causes, and impacts on democratic principles such as freedom of expression and inclusivity. This research is extended to determine the debates and theories elaborated from different perspectives qualitative and quantitative analysis of data collected from 108 participants at Higher Education in Kosovo. From the communication standpoint, analyzing hate speech in the media and social media is key to understanding the type of message used, its emitter, how the message rallies supporters, and how they interpret message. The findings highlight the need for proactive policies and educational interventions to mitigate Research on hate speech in higher education in Kosovo is crucial for fostering social cohesion and inclusivity in its diverse society. Hate speech undermines the academic environment, negatively affecting students' mental health, learning outcomes, and overall well-being, necessitating efforts to create safer educational spaces. The study aligns with Kosovo's aspirations for European integration, emphasizing adherence to human rights and anti-discrimination principles. Despite the issue's significance, there is a lack of empirical data on hate speech in Kosovo's higher education, making this research vital for evidence-based policymaking. With a youth-centric focus, the study aims to educate and empower young people as future leaders to embrace respect and inclusivity. By addressing hate speech's local challenges and global relevance, the research supports institutional reforms and offers valuable insights for post-conflict and multicultural societies. Hate speech while fostering a culture of mutual respect and democratic engagement.
Sustainable hybrid education is an educational approach that combines multiple kinds of instruction. Online education and traditional face-to-face education will be implemented in tandem to propel the educational process towards contemporary approaches, with the aim of achieving high-quality outcomes and staying abreast of scientific and technical advancements. The objective of this study is to determine the correlation between hybrid education, which is a sustainable model, and the academic performance of graduate students in select Egyptian universities, based on international quality criteria. The study employed a descriptive analytical methodology, and data was collected using a meticulously designed computerized questionnaire, whose validity and reliability were verified using proper statistical techniques. The study sample comprised 2235 postgraduate students enrolled in Egyptian universities, specifically Cairo, Helwan, and Ain Shams. The study’s findings determined that the extent of hybrid education and the efficacy of the procedure. The sample members possess a high level of education, and hybrid education has a significant positive influence on the quality of the educational process. Hybrid education mostly impacts the academic components, and there are variations among universities in implementing hybrid education, with Ain Shams University being particularly favorable towards it. The study proposed enhancing the university’s human resources for students, faculty, and staff, as well as assuring the availability of diverse gadgets and resources utilized in the hybrid education setting.
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