Vol.2 - No.1

Pages 1-96 (February 2026)

Research article – Open access

Editorial Board

Page IFC

Research article – Open access

The Problem of Legal Recognition of Online Stores in Arab Legislations

Dr. Ebaa Kassem Hnde

Pages 1 – 18

Abstract

Today, we are witnessing an increasing technological development across all fields, particularly in the area of commerce. Individuals are now able to establish remote stores, known as online stores, which differ from traditional stores. Traditional stores consist of a set of tangible and intangible elements, whereas online stores fundamentally lack tangible elements.

The system of electronic commerce has emerged at a time when global commercial patterns are undergoing significant transformation toward electronic transactions.

In particular, E-commerce represents a continuously open market that operates around the clock, saving customers time and effort by enabling access to a wide range of goods and services with diverse options in an environment characterized by transparency and high competitiveness aimed at gaining consumer trust.

Despite the importance of online stores, they continue to face the problem of legal recognition and uncertainty regarding the legal rules governing them, especially in light of the absence of clear provisions in most Arab legislations defining the legal nature of online stores.

Research article – Open access

A Grammatical- Semantic Study of All Major Parts of Speech in Selected English Children’s Rhymes

Assist. Prof.  Ayad Seleem Mansour, Ph.D

Pages 19 – 34

Abstract

This study aims to explore the way of using all major parts of speech, except interjections, in selected English children’s rhymes used in primary schools in Iraq from a grammatical and semantic viewpoint to identify patterns of word choice, syntactic structure, and semantic features. The descriptive qualitative method is used to examine nouns, verbs, adjectives, adverbs pronouns, prepositions, conjunctions, and determiners as they take place in an intentionally selected corpus of English children’s rhymes used in primary-level instruction. Interjections and marginal categories are excluded because of their limited grammatical complexity in children’s rhymes. This study analyzes lexical and functional items through their grammatical functions within clause structures and their semantic meanings in context. It is indicated via the findings that the rhymes exhibit simplified grammatical patterns, tangible semantic references and repetitive form-meaning relationships across parts of speech. The combination of grammatical simplicity and semantic expressiveness makes rhymes highly effective for developing vocabulary and comprehension skills. It is hypothesized that these rhymes may be useful to make it easy for children to learn the parts of speech and how they are used in various contexts. Because rhymes are attractive, easy to implement, and characterized by musicality and repetition, they can support children’s learning of English grammar. They provide children with accessible linguistic input that may facilitate their implied comprehending of English grammatical categories in addition to semantic relations. The vocabulary used in these rhymes is usually related to children’s daily experiences, which reinforces comprehension and retention. It is concluded that children’s rhymes are of an amusing and energetic merit because they create a distinctive educational medium to integrate grammatical structure with meaningful expression to promote both cognitive and linguistic growth for children and enable them to develop their linguistic abilities.

Research article – Open access

The Impact of Artificial Intelligence-Driven Decision Making on Organizational Performance in Emerging Markets

Ali Mundher Sulaiman

Pages 35 – 49

Abstract

This study investigates the impact of AI-driven decision-making on organizational performance in emerging markets through a conceptual review grounded in the Resource-Based View, Dynamic Capabilities Theory, and the TOE framework. The findings indicate that AI enhances performance indirectly by improving decision accuracy, employee productivity, and organizational agility, particularly in volatile and resource-constrained environments. However, the effectiveness of AI adoption depends on mediating factors such as leadership quality, digital readiness, governance structures, and change management practices. The study concludes that AI can generate sustainable competitive advantages in emerging economies when strategically aligned with organizational capabilities and supported by human-centered integration approaches.

Research article – Open access

Strategic Agility and Its Effect on Competitive Advantage in Technology-Oriented Organizations

Fattoon Luay AbdUlmunem

Pages 50 – 65

Abstract

The digital disruption, which drives fast innovation together with global competition, creates unpredictable conditions for technology-oriented organizations, resulting in their competitive advantages disappearing quickly and their static strategic approaches failing to deliver results. Strategic agility—quick sensing of changes, timely decisions, and resource reconfiguration—helps sustain competitive advantage in dynamic markets. The framework concentrates on long-term renewal efforts, while operational agility works on short-term process improvements. The theoretical literature review studies how strategic agility enables technology-driven companies to gain competitive advantages in emerging markets that have resource limitations. The framework examines both direct impacts and mediation pathways, which include strategic renewal, organizational intelligence, e-HRM, and AI. Agile organizations develop capabilities to forecast upcoming changes while they create new solutions and maintain their competitive edge despite facing obstacles, which include insufficient resources and internal cultural problems, and the rapid obsolescence of their operations. The study recommends building foresight capabilities together with establishing institutional frameworks for renewal, implementing digital technological solutions, and enhancing organizational intelligence capabilities. Future empirical studies are needed in high-tech sectors in emerging contexts. This review provides integrated insights for building resilient strategies in turbulent environments.

Research article – Open access

The Role of Digital Accounting Systems in Enhancing Financial Transparency and Cost Control

Sawsane Abed Al karim ghanoui

Pages 66 – 80

Abstract

This study examines the role of Digital Accounting Systems (DAS) in improving financial transparency and cost control in emerging economies through a systematic review of recent literature. The findings suggest that DAS enhances transparency by improving information accuracy, timeliness, and reliability through automation, real-time reporting, and technologies such as ERP, big data analytics, and blockchain. Simultaneously, digital systems support cost control by optimizing workflows, reducing errors, and enabling proactive financial monitoring. The study concludes that successful DAS implementation requires technological readiness, institutional support, and effective governance to achieve sustainable financial performance.

Research article – Open access

Factors Influencing Nurses’ Acceptance of Digital Health Technologies in Clinical Practice: A Cross-Sectional Study in Saudi Arabia

Ahmed Saeed Nasser Bin Jaber, Fatma Ahmed Abeed, Nehad Ezz Aldeen Abdullah Fekry

Pages 81 – 96

Abstract

Background: Digital transformation is reshaping healthcare delivery worldwide, with nurses playing a central role in the successful implementation of digital health technologies. Aim: This study aimed to identify the factors influencing nurses’ acceptance of digitalization in nursing care. Methods: A descriptive cross-sectional design was used. The study was conducted at Ahad Rofidah Hospital, affiliated with the Ministry of Health of Saudi Arabia. A convenience sample of all staff nurses having six months of experience composed the study sample (180 nurses). Two main tools were formulated pertained to this study. Descriptive statistics, inferential tests, and correlation analysis were used to examine predictors of acceptance. Results: The study revealed that most participants were male (52.7%), aged 20–25 years (32.1%), Saudi nationals (70.1%), held a bachelor’s degree in nursing (66.3%), and had 5–10 years of experience (60.3%). Overall, nurses demonstrated a high level of acceptance of digital health technologies. Age was the only demographic variable significantly associated with digital acceptance (p < 0.001). Nurses acknowledged training requirements and skill demands as key barriers, but did not perceive digitalization as a threat to professional ethics or patient privacy. Conclusion: Nurses generally accept digitalization in clinical practice; however, acceptance varies significantly by age. Tailored training programs and age-sensitive implementation strategies are essential to ensure equitable and sustainable adoption of digital health technologies. Healthcare organizations should enhance nursing performance and communication by leveraging digital technologies while addressing challenges through comprehensive training and user-friendly systems.

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ISSN: 3050-7618

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