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- ItemCredit Portfolio Dynamics and Risk Exposure: A Panel Data Analysis of Lending Institutions in Palestine(The International Journal of Business Management and Technology, Volume 9 Issue 7 July 2025 ISSN: 2581-3889, 2025-07-13) Ibrahim Mohamad Ateeq; Mohammad Ahmad Bayyoudstract: This study examines the determinants of credit risk within Palestinian lending institutions using panel data from 2022 to 2024. Drawing on data from Qatan, Qudas, and Rief, the analysis combines fixed effects regression and structural equation modeling (SmartPLS) to assess the impact of inactive loans, credit scoring systems, macroeconomic indicators, and governance mechanisms on Portfolio at Risk (PAR). Regression results reveal that higher inactive loan ratios significantly increase PAR, while institutions adopting credit scoring report a notable reduction. SEM findings validate that internal governance explains 63% of the variance in credit risk. These results emphasize the need for enhanced institutional practices and regulatory infrastructure to sustain financial stability in fragile economic contexts like Palestine.
- Itemاثر تطبيق معيار التدقيق الدولي رقم ( 700 ) المعدل والخاص بتقرير المدقق في تضيق فجوة التوقعات من وجهة نظر المستثمر الفلسطيني(عمادة البحث العلمي - الجامعة الاردنيه, 2016-10-16) ابر اهيم محمد عتيق; محمد احمد تلالوهABSTRACT This study aims to evaluate the audit report ability in meeting informational requirements of the Palestinian financial community, which reflects audit report expectation gap, and to evaluate the impact of appliying ISA No. (700) amended to abridge it . A questionnnaire, was developed, then underwent Cronbach Alpha test, in oreder to be distributed to a sample of (128) investors selected randomly .The data collected were treated through descriptive statistical methods like frequency, ratios in describing sample characterestics, means, standard deviations for describing study fields ,and (Z) ,and variation test for hypotheses testing. The analysis of collected data reflected ahighly qualified and experienced sample investors. The study concluded that audit report has enjoyed moderate attention of the financial community. This conclusion was supported by (Z) test to the first hypothesis .Statistical analysis to hypotheses show high consonance of the sample in judgement of ISA (700) effect on narrowing the expextation gap , despite their diversities in experience and qualification levels, but variations in opinions arose with regard to the scientific specialization, in favour of accounting degrees holders, but still remains under the desired level as indicated in sixth hypothesis (Z) test. The most important recommendations of the researchers included the following:- - More attention should be paid by the Palestinian financial community in general and investors of Palestine Stock market in particular, to the audit report, with special emphasis to objective opinion, to qualify for sound decision. - In order to abridge the audit expectation gap the following procedures could be implemented ;- Increasing the awareness level of the investors about the main duties of the auditor in dealing with critical problems that may broaden the gap like evaluation of client continuity, and detection of legal maladies and fraud., - Enforcing the ISA700 by Palestinian Secrities exchange commission as a perquisite to enlist any company shares. And further support should be made to adopt it strictly by Palestinian Association of Certified Public Accountants. هدفت هذه الد ا رسة إلى تقييم مدى ملائمة تقرير المدقق للوفاء باحتياجات المجتمع المالي الفلسطيني، باعتباره يعكس حجم فجوة التوقعات الخاصة بتقرير المدقق، وكذلك تقييم أثر تطبيق معيار التدقيق الدولي رقم ( 700 ) المعدل في تضييق تلك الفج وة. ولتحقيق اهداف الد ا رسة صممت استبانه، تمتعت بدرجة صدق وثبات جيده جدا، تم توزيعها على ( 140 ) مستثمر في بورصة فلسطين للاوا رق المالية، تمتع غالبيتهم بمستوى عال من التخصص والخبرة والتأهيل العلمي.واستخدمت الاساليب الاحصائية : كرونباخ الفا لفحص درجة صدق وثبات الاستبانة، التك ا ررت والنسب المئويه في وصف خصائص عينة الد ا رسة، والوسط الحسابي والانح ا رف المعياري في وصف مجالات الد ا رسة، واختبا ا رت (ز) والتباين الاحصائيه في اختبار فرضياتها. وتبين ان تقرير المدقق يتمتع بدرجه متوسطه من الاهتمام في نظر اف ا رد المجتمع المالي الفلسطيني،وان تطبيق معيار التدقيق الدولي ( 700 ) المعدل له اثر ايجابي محدود في تضييق تلك الفجوة.كما تبين عدم وجود فروق دالة احصائيا بين المستجيبين حول اثر تطبيق المعيار المذكور على تضيق فجوة التوقعات تعزى لمتغيري التأهيل العلمي ومستوى الخبرة،فيما لوحظ الاختلاف حول ذلك بسبب التخصص العلمي وذلك لصالح حملة مؤهل المحاسبه. وتمثل اهم التوصيات ما يأتي: - ضرورة زيادة الاهتمام بتقرير المدقق من قبل المهتمين وخاصة المستثمر الذي يتضمن بموضوعيه أ ريه حول عدالة وملائمة البيانات لاتخاذ الق ا رر الاقتصادي الرشيد. - العمل على تضييق فجوة التوقعات من خلال المزيد من التوعية حول واجبات المدقق وخاصة حول القضايا الشائكة مثل الاستم ا ررية، والمسئولية عن الانح ا رفات والاخطاء في البيانات المالية. - وكذلك التوصية بال ا زم جمعية مدققي الحسابات الفلسطينيين لاعضائها بتطبيق المعيار ( 700 ) المعدل، واشت ا رط تطبيقه لاجل اد ا رج اسهم الشركات في بورصة فلسطين للاو ا رق المالية
- ItemFactors influencing health information system acceptance: a cross-sectional study from a low-middle-income country.(Frontiers Media SA, 2024-09-30) Raya Sawalha; Fayez Ahmad; Hamzeh Al Zabadi; Abdulsalam Khayyat; Samar Thabet Jallad; Tareq Amro; Rami ZaghaBackground: The Avicenna unified Health Information System (HIS) was implemented by the Palestinian Ministry of Health in 2010 across government hospitals. Despite its potential, the acceptance of Avicenna HIS by healthcare providers remains unclear after 14 years of application. Understanding the factors that influence healthcare provider acceptance is essential for optimizing the system’s success. We investigated factors affecting acceptance of Avicenna HIS among healthcare providers in Palestinian healthcare institutions, focusing on perceived usefulness, ease of use, human factors, technological factors, and organizational support. Materials and methods: A cross-sectional study was conducted at the Palestine Medical Complex (PMC) in Ramallah, West Bank, where the Avicenna HIS has been fully implemented since 2010. A systematic random sampling was used to select participants, resulting in 300 completed questionnaires. The study utilized a self-administered questionnaire adapted from a structured tool based on the Technology Acceptance Model (TAM). The questionnaire was validated through expert review and pilot testing, achieving a Cronbach’s alpha of 0.86. Each selected healthcare provider was contacted face-to-face, and written informed consent was obtained before administering the questionnaire. Results: A total of 300 questionnaires were completed and returned. The study sample included 178 males (59.3%) and 122 females (40.7%). The majority of participants was aged 20–39 years (270 participants, 90%) and held a bachelor’s degree (250 participants, 83.3%). Nurses comprised the largest professional group (153 participants, 51.0%). High levels of perceived usefulness and ease of use were reported, both with mean scores of 4.511 (S.D. = 0.295). Technological factors had a mean score of 4.004 (S.D. = 0.228), while organizational factors scored 2.858 (S.D. = 0.304). Overall acceptance of the HIS was moderately high, with a mean score of 4.218 (S.D. = 0.387). Significant differences in perceived usefulness and ease of use were noted based on gender, age, and experience.
- ItemNursing student’s perceptions, satisfaction, and knowledge toward utilizing immersive virtual reality application in human anatomy course: quasi-experimental(Springer, 2024-08-28) Samar Thabet Jallad; Israa Natsheh; Lareen Abu Helo; Dania Mahmoud Ibdah; Amna Salah; Rasha Muhsen; Younes Shehadeh; Naeem FroukhBackground A paradigm shift in nursing education is required to prepare Z generation of nursing students through integrated innovative technologies as teaching strategies such as immersive virtual reality in several bioscience and main courses to facilitate and enhance learning process. Aim/objective Examine the effect of utilizing an immersive virtual reality application on students’ perceptions, knowledge, and satisfaction in an anatomy course. Methods A quasi-experimental (pre-post test, one group) design was conducted among 1st year nursing students (N=138) enrolled in an anatomy course in the spring semester of 2023–2024 in the nursing program in the health professions faculty at Al-Quds University. The technology acceptance model (TAM) was used for data collection. Results The results showed that 96% of participants were satisfied with using the VR application, and it retains their knowledge in the human anatomy course. 92% of the total, were under the age of twenty, and 84% were females. 80.1% (2.99±0.58) of those students had more positive perspectives of VR applications in the nursing courses. Additionally, there were significant differences in students’ satisfaction and knowledge toward using VR applications after the anatomy lecture (p=0.029, p=0.05, respectively). Conclusion Virtual reality is a supplemental innovative tool for promoting learning. Nursing students perceive immersive virtual reality technologies positively and prefer using three-dimensional images in their anatomy courses, which helps them recall their knowledge, understand concepts of educational content, identify learning objectives, and improve learning outcomes. This study found that virtual reality can improve nursing students’ understanding, satisfaction, and knowledge of anatomy. Keywords Virtual reality, Immersive virtual reality, Nursing education, Anatomy education
- ItemEffectiveness of simulation-based education on educational practices of communication skills, satisfaction, and self-confidence among undergraduate nursing students(Sage, 2025-05) Samar Thabet JalladIntroduction: Simulation-based education is one of the important teaching and learning strategies that imitate real situations in a clinical environment of safety. Simulation-based education offers experiential, interactive, and collaborative learning opportunities, and hence can help improve students’ communication skills and increase their satisfaction and self-confidence. Purpose: This study aimed to examine the effectiveness of simulation-based learning on the educational practice of commu nication skills, satisfaction, and self-confidence among undergraduate nursing students. Methods: An uncontrolled before and-after study design among first-year nurse students (n=112) used the Educational Practices Questionnaire and the Student Satisfaction and Self-Confidence in Learning instruments for data collection. Results: In total, 91.1% of participants reported high satisfaction with simulation-based education experiences. Mean scores for communication skills, student sat isfaction, and self-confidence were higher on posttest. There was a suggestive correlation between simulation-based educa tion and the practices of communication skills, satisfaction, and self-confidence. Conclusion: Simulation-based education is associated with improved communication, student satisfaction, confidence, and critical thinking among nursing students. This study is important for institutions because it demonstrates that simulation-based education enhances a safer and more effec tive learning environment to meet the demands of future health-care professionals by increasing their satisfaction and self confidence and improving communication skills through increased collaboration in several real-life scenarios. Keywords Simulation-based education, communication skills, education practice, satisfaction, self-confidence, nursing students