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Despite the prevalence of ambiguous citizenship policies that say one thing in law and another in implementing regulations, few studies have focused on systematically studying this type of implementation gap, particularly in contexts beyond North America and Europe. This largely has remained the case despite research on discursive policy gaps, which occur between a policy's stated objectives and its laws, efficacy gaps, which describe when a policy's outcomes fail to meet its goals, and compliance gaps, which reflect disparities between a state's commitments to international law and its corresponding domestic policies. How can we advance conceptualizations of law-regulation implementation gaps? This paper proposes one approach by focusing on the content of domestic laws, on the one hand, and the content of related implementing regulations, on the other. When law-regulation discrepancies occur, they illustrate the agency of senior officials in writing this intentional ambiguity into different levels of legislation, challenging assumptions about institutional weakness and lower-level bureaucratic discretion as chief drivers of implementation gaps. The paper illustrates this concept by analyzing discrepancies between Jordan's nationality and passports laws and their related implementing regulations, particularly regarding Gaza refugees' access to passports, investors' access to nationality, and Palestinian-Jordanians' subjection to nationality withdrawals. These diverse cases of intentional ambiguity demonstrate that such gaps can serve to partially exclude or include a group and can occur with noncitizen and citizen as well as more or less vulnerable groups. [ABSTRACT FROM AUTHOR]

The involvement of the private sector in fostering sustainable development is propelled by significant advancements in commercial and industrial spheres. However, despite these advancements, there is a noticeable decline in corporate social responsibility, attributed to various factors such as scepticism among owners or board members regarding sustainability concepts and the perceived high costs associated with adopting sustainable technologies. This paper endeavours to investigate the relationship between community responsiveness and the extent of businesses' commitment to sustainability in the context of Jordan. Utilizing a mixed methods approach comprising interviews and a comprehensive questionnaire, data was collected from a sample of two hundred and ten members of the Jordan community through an online platform. The collected data underwent rigorous analysis including descriptive and regression analyses as well as relevant correlations. Encouragingly, the findings of this study reveal a robust association between individuals' social consciousness and their support for businesses and organizations operating within the Jordan community. Future research endeavours could further explore additional influential factors. The conclusions drawn from this research hold potential significance as they may provide valuable insights for incentivizing businesses to enhance their effectiveness and efficiency in cultivating a genuine societal commitment to sustainability, thereby contributing to scholarly discourse on the subject. [ABSTRACT FROM AUTHOR]

The purpose of this research is to investigate the moderating role of corporate governance on the relationship between earnings management and debt level in capital structure. The paper used a hypothesis-testing research approach to gather data from the annual reports of 13 industrial companies listed on Palestine Exchange and 25 Jordanian companies listed on Amman Stock Exchange from 2013 to 2020. Descriptive and inferential statistics were employed, along with correlation analysis to evaluate linear relationships between variables. The fixed and random effect regressions were utilized to develop the research model. In the case of Palestinian manufacturing firms, the results revealed that Earnings Management (EM) had a significant negative impact on debt level. According to the moderating role of Corporate Governance (CG), larger boards and the existence of female members on the board of directors causes an increase in the high-leverage impact of EM, whereas CEO duality mitigates the high-leverage impact. However, in the case of Jordanian manufacturing firms, EM showed an insignificant impact on debt level. Regarding the moderating role of CG, it was proved that the presence of female members on the board of directors increased the firm's reliance on debt financing as a result of EM practices, while institutional investors mitigate the effect of EM on debt financing, leading to a decrease in reliance on debt. The findings of this research are suitable for the regulators while formulating policies on the Corporate Governance and the Impact of Earnings Management on Capital Structure. These findings have guided the policymakers that they should enhance their focus on Palestine and Jordan companies to test Corporate Governance Moderates the Impact of Earnings Management on Capital Structure. This study is also helpful for the new researcher while investigating this area in the future. [ABSTRACT FROM AUTHOR]

The refugee crisis and the COVID-19 pandemic continue to negatively impact access to education, and especially disproportionately affect underserved communities. Apart from access, such communities experience additional barriers including inadequate classroom infrastructure and suitable localization of such infrastructure. This paper aims to provide an analytical framework to identify the most suitable locations for mobile classrooms for underserved communities, thereby mitigating the lack of access to equitable education for underserved communities. To construct the analytical framework, we conduct a critical literature review to conceptualize the educational needs of underserved communities. Next, we proposed parameters that may be applicable for determining locationally metrics that match the educational needs of underserved communities. On this basis, we explore tools and methods applicable for suitability analysis and developed a geo-information framework that integrates an analytical hierarchy process tool to prioritize parameters decision-makers can apply to identify optimal areas to locate classroom infrastructure. This framework was applied to a use case of determining suitable location areas for an innovative mobile classroom (EDUBox) in Jordan. Using the framework, we demonstrate its applicability by identifying appropriate locations adapted to the tertiary and vocational education needs of underserved persons including refugee communities. [ABSTRACT FROM AUTHOR]

This study intends to examine the impact of internal control of non-financial reporting-related weakness on the audit fees of corporations. To pursue the research objectives, two research questions are formalized: (i) How does internal control over non-financial reporting-related weakness (ICWN-FR) affect audit fees (ADF)?; (ii) What is the effect of external audit size on the link between ICWN-FR and ADF ?. Multiple regression models with 82 listed Jordanian companies from 2014 to 2020 used as the study sample reveal the following findings. Our findings underscore the importance of considering the characteristics of the audit firm when analyzing the relationship between ICWN-FR and audit fees. Companies audited by Big 4 firms may face greater scrutiny and potentially higher fees for ICWN-FR compared to those audited by non-Big 4 firms. While prior studies have explored various factors influencing audit fees and the impact of internal controls on audit costs, this research uniquely delves into the differential effects observed when companies are audited by different categories of audit firms. The study accentuates the significance of impeccable internal controls within non-financial reporting procedures and their far-reaching consequences on audit fees, thereby highlighting the imperative for corporations to give precedence to augmenting their internal control mechanisms. [ABSTRACT FROM AUTHOR]

This research intends to demonstrate the potential integration of large language models (LLMs) in accounting practices in Jordan. It is a mixed methods study that employs semi-structured interviews and content analysis of published financial reports. A total of 13 semi-structured interviews are conducted with various accounting professionals, such as accountant, financial analyst, financial controller, auditor, tax consultant, and finance manager. In addition, the study includes a thorough content analysis of financial reports, which reveals a compelling pattern highlighting the distinct narrative content richness prevalent across financial, industrial, and service sectors. The results emphasize the need for sector-specific adaptation, suggesting a paradigm shift in financial reporting practices. This study represents the initial empirical exploration in Jordan. It serves as a bridge between theory and application, offering both theoretical insights and practical guidance for accounting professionals. Ultimately, the study envisions a future where LLMs significantly enrich financial reporting practices across diverse sectors. [ABSTRACT FROM AUTHOR]

Pediatric cardiomyopathies are mostly attributed to variants in sarcomere-related genes. Unfortunately, the genetic architecture of pediatric cardiomyopathies has never been previously studied in Jordan. We sought to uncover the genetic landscape of 14 patients from nine families with several subtypes of pediatric cardiomyopathies in Jordan using Exome sequencing (ES). Our investigation identified pathogenic and likely pathogenic variants in seven out of nine families (77.8%), clustering in sarcomere-related genes. Surprisingly, phenocopies of sarcomere-related hypertrophic cardiomyopathies were evident in probands with glycogen storage disorder and mitochondrial-related disease. Our study underscored the significance of streamlining ES or expanding cardiomyopathy-related gene panels to identify plausible phenocopies of sarcomere-related cardiomyopathies. Our findings also pointed out the need for genetic testing in patients with cardiomyopathy and their at-risk family members. This can potentially lead to better management strategies, enabling early interventions, and ultimately enhancing their prognosis. Finally, our findings provide an initial contribution to the currently absent knowledge about the molecular underpinnings of cardiomyopathies in Jordan. [ABSTRACT FROM AUTHOR]

This study analyses and compares around 650 years of mosaic mortar production spanning the Roman, late Roman and Umayyad periods, at Gerasa/Jerash in Jordan, offering a better understanding of composition, structural features, and manufacturing processes. It assesses the value of optical and electron microscopy examination of morphological and textural features, pore structure using MIP, and composition studies using EDX, XRD, FTIR, TGA, and Raman spectroscopy. The study indicated high density lime adhesive was used compared to other mortars. Wood was used as a fuel when producing the lime and natural fibres were incorporated when manufacturing mortars. Aggregates were primarily calcitic with a small proportion of silica-based aggregates. Key outcomes of the study conclude that early Roman mortars were of highest quality, which was demonstrated through the careful selection of materials including different stone for lime and tesserae, and differences between layers. Late Roman mortars used the same slaked lime plus fibres and charcoal. Mortars dating from the Umayyad period also had the same higher lime content than late Roman, but higher porosity with fibres and charcoal. In general, the mortars showed slight differences in content and aggregate; different stone for lime and tesserae. The research attests to underlying traditions as well as changes in mortar mixes and methods according to context and time. The resulting data is contextualized within local and regional approaches. [ABSTRACT FROM AUTHOR]

In this groundbreaking study, we explore the behavioral determinants critical to the acceptance and effective utilization of Jordan's digital tax platform among taxpayers. Utilizing an unprecedented combination of frameworks from the Technology Acceptance Model (TAM), Social Capital Theory (SCT), and Theory of Reasoned Action (TRA), this study pioneers a unique integrated approach. Data gathered through questionnaires across Jordan's multiple governorates lay the groundwork for this analysis. Employing the sophisticated Partial Least Squares Structural Equation Modeling (PLS-SEM) within SPSS, our results uncover the profound impact of both social factors (trust, subjective norms) and technological attributes (perceived ease, utility), as conceptualized in TAM, SCT, and TRA. This research is distinct in its focus on Jordan, providing new insights into the nexus of tax compliance and technology adoption, a relatively uncharted area in existing literature. [ABSTRACT FROM AUTHOR]

Having established itself as a heritage discourse, planetary gentrification is being studied in terms of how it operates in the Global South. This study focuses on the case of Abdali Amman, a significant mixed-use neighbourhood in Jordan that has experienced numerous mega-gentrification initiatives. According to Bourdieu's theories of the state and dispositional practices, this study critically evaluates urban gentrification practices. In terms of gentrification governance, which takes place in two adjacent 'state' and 'civic' zones inside the Abdali district, this study analyses the interactions between transnational and state actors and the intragovernmental (state-municipality) governance system. Gentrification in Amman is connected to the revitalisation of historic sites, is a matter of urban governance, and operates from the transnational sphere along national and local lines. Furthermore, gentrification is caught in a desire/resistance paradox with calls for legitimacy and recognition. As a country in the Global South, Jordan has welcomed capitalist urbanisation. Gentrification is articulated within a flux between deterritorialisation/reterritorialisation, producing a form of 'heritage gentrification' in which history and national heritage are sacrificed through a process of satellite gentrification that is rooted in generative cultural transformation and governed by decentralised power structures. Introducing a Western blueprint of planetary gentrification through narrow gates into non-Western environments is a prevailing challenge. [ABSTRACT FROM AUTHOR]

Urban expansion within Greater Irbid Municipality (GIM) witnessed an extraordinary rise, expanding approximately ninefold between 1967 and 2020. Recent trends revealed a shift in urban growth towards southern and eastern regions. These dynamics carry critical implications for urban planners and environmental managers, urging a comprehensive understanding of the driving factors behind this expansion to anticipate future challenges. Employing logistic regression (LR) and geographically weighted logistic regression (GWLR) analyses using remote sensing data and GIS, spatially variant coefficients for driving factors emerged, illuminating the evolving landscape of urban development drivers within GIM. Yarmouk University historically promoted urban expansion, but recent proximity to Yarmouk University and JUST University, coupled with higher existing building percentages, inhibited further urbanization. The analysis also revealed that elevation and slope had negligible impacts on urban expansion. These findings underline the evolving dynamics of urban development drivers within the study region. The local perspective depicted significant spatial disparities in coefficients, highlighting variations in magnitude and direction. GWLR emerged as a more robust methodology, effectively capturing regional variations and enhancing model reliability. These findings hold immense value for informing current and future urban planning practices in Greater Irbid Municipality. Proactively addressing identified challenges and understanding the intricate dynamics of urban expansion can assist Irbid in shaping a sustainable and resilient future, avoiding potential pitfalls in its urban development endeavors. [ABSTRACT FROM AUTHOR]

The purpose of the study was to identify the factors that influence senior management for adopting blockchain technology in the banking industry in general and Islamic banking in particular. Furthermore, the research addressed the moderating role of technological turbulence as it holds a significant hindering role. This study employed the analytical approach, and the data were collected through questionnaires distributed to several senior management employees in both the Jordan Islamic Bank and the Islamic Arab Bank. The research instrument was developed and confirmed by the experts in the field. For identifying the significance of the variables incorporated in the researchers applied structural equation modeling technique. The findings revealed that economic efficiency, bank security, customer expectations, education, training and preparation all are significant predictors of readiness for implementing blockchain technology in the Islamic banks in Jordan. The study concluded that blockchain technology should be adopted by all Islamic banks because of its advantages and also the management needs to be educated regarding the same; they should be provided appropriate training. [ABSTRACT FROM AUTHOR]

Iris recognition technology (IRT)-based authentication is a biometric financial technology (FinTech) application used to automate user recognition and verification. In addition to being a controversial technology with various facilitators and inhibitors, the adoption of IRT-based FinTech is driven by contextual factors, such as customer perceptions, deployed biometric technology, and financial transaction settings. Due to its controversial and contextual properties, analyzing IRT-based FinTech acceptance is challenging. This study uses a net valence framework to investigate the salient positive and negative factors influencing the intention to use IRT-based FinTech in automated teller machines (ATMs) in Jordan. This study is pertinent because there is a dearth of research on IRT-based FinTech in the relevant literature; most previous research has taken purely engineering and technical approaches. Furthermore, despite considerable investments by banks and other financial institutions in this FinTech, target user adoption is minimal, and only 6% of Jordan's ATM transactions are currently IRT-enabled. This study employs mixed methods. In the first qualitative study, 17 Jordanian customers were interviewed regarding the benefits and risks of IRT-based FinTech in ATMs. Content analyses determined the most important concepts or themes. The advantages include financial security, convenience, and FinTech-enabled hygiene, whereas the concerns include performance, financial, privacy, and physical risks. The research model is constructed based on the qualitative study and theoretical underpinnings, wherein 631 Jordanian bank customers with active ATM accounts were surveyed to validate the research model. The findings indicate that IRT-based FinTech usage in ATMs is proportional to its perceived value. In descending order of effect, financial security, FinTech-enabled hygiene, and convenience benefits positively impact perceived value. Privacy, financial, and physical risks have negative impacts on perceived value, whereas performance risk has no effect. This study contributes to the relatively untapped domain of biometric technology in information systems, with important theoretical and practical implications. [ABSTRACT FROM AUTHOR]

Artificial intelligence models, like ChatGPT, have the potential to revolutionize higher education when implemented properly. This study aimed to investigate the factors influencing university students' attitudes and usage of ChatGPT in Arab countries. The survey instrument "TAME-ChatGPT" was administered to 2240 participants from Iraq, Kuwait, Egypt, Lebanon, and Jordan. Of those, 46.8% heard of ChatGPT, and 52.6% used it before the study. The results indicated that a positive attitude and usage of ChatGPT were determined by factors like ease of use, positive attitude towards technology, social influence, perceived usefulness, behavioral/cognitive influences, low perceived risks, and low anxiety. Confirmatory factor analysis indicated the adequacy of the "TAME-ChatGPT" constructs. Multivariate analysis demonstrated that the attitude towards ChatGPT usage was significantly influenced by country of residence, age, university type, and recent academic performance. This study validated "TAME-ChatGPT" as a useful tool for assessing ChatGPT adoption among university students. The successful integration of ChatGPT in higher education relies on the perceived ease of use, perceived usefulness, positive attitude towards technology, social influence, behavioral/cognitive elements, low anxiety, and minimal perceived risks. Policies for ChatGPT adoption in higher education should be tailored to individual contexts, considering the variations in student attitudes observed in this study. [ABSTRACT FROM AUTHOR]