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Title: Voluntary Disclosure Practices in Jordan: Exploring the Key Drivers and Implications

Abstract: This study aims to measure the impact of the level of voluntary disclosure transparency on improving the quality of published financial reports in Jordanian business enterprises during the year 2024. The study adopted a combination of the inductive and positive approaches by extrapolating previous research and studies on voluntary disclosure and using the positive approach to analyze the quantity and quality of information disclosed in financial reports. To achieve the study’s objectives, a model for measuring the level of voluntary disclosure was developed based on models previously used in studies conducted in environments similar to the Jordanian context. This model includes 134 elements encompassing strategic, financial, and non-financial information, with the aim of assessing the impact of these components on improving financial report quality. The study defines report quality in terms of the ability of disclosed information to influence the decision-making process of report users within the research population, which consists of publicly listed companies on the Amman Stock Exchange. Additionally, the study sought to analyze the relationship between several variables—board independence, family ownership percentage, audit committees, and international exposure—and the level of voluntary accounting disclosure. The research sample consisted of 20 publicly listed companies on the Amman Stock Exchange, selected based on specific criteria that serve and contribute to achieving the study’s objectives. The results revealed a statistically significant positive correlation between board independence, international exposure, audit committees, audit firm size, company size, and company performance and the level of voluntary disclosure transparency. Furthermore, the study found a statistically significant negative correlation between the percentage of family ownership in Jordanian public shareholding companies and the level of voluntary disclosure in financial reports.

By Alaa Mohamad Malo Alain
In Volume: 14,Issue: 1
Title: Study on Investment Pattern of Salaried Class People with Special Reference to Dehradun City

Abstract: Investment patterns among salaried individuals are influenced by various factors, including income levels, financial awareness, risk appetite, and socio-economic conditions. This study aims to analyze the investment preferences of salaried professionals in Dehradun, focusing on their choice of financial instruments such as fixed deposits, mutual funds, stocks, insurance, and real estate. The research examines the factors affecting investment decisions, including risk tolerance, savings behavior, tax benefits, and long-term financial goals. A structured survey was conducted among salaried individuals from diverse professional backgrounds to gather primary data. The findings reveal a preference for low-risk investment options, with a significant inclination toward fixed deposits and insurance, while younger investors show a growing interest in mutual funds and equity markets. The study also highlights the role of financial literacy in shaping investment behavior. The insights from this research can help financial institutions, policymakers, and advisors tailor investment solutions that align with the financial goals of salaried individuals in Dehradun. Additionally, the study underscores the need for enhanced financial education programs to encourage informed investment decisions.

By Pankaj Kumar, Subhash Chandra
In Volume: 14,Issue: 1
Title: Workplace Diversity and Inclusion: The Role of Organizational Culture

Abstract: Workplace diversity and inclusion (D&I) have become critical drivers of innovation, employee well-being, and organizational performance. The success of D&I efforts, however, depends significantly on the dominant organizational culture, which influences employee attitudes, behaviors, and inclusivity-related policies. This research explores the complex relationship between organizational culture and workplace diversity and inclusion, investigating how cultural values, leadership, and HR policies affect the success of diversity efforts. Based on a comprehensive literature review, case studies, and empirical studies, this research emphasizes the most important aspects of an inclusive organizational culture, including leadership commitment, psychological safety, fair hiring practices, and open communication. It also examines typical obstacles to inclusivity, such as unconscious biases, resistance to change, and structural disparities in organizations. The study also examines the contribution of transformational leadership and corporate social responsibility (CSR) in fostering a positive cultural change towards inclusivity. Findings indicate that organizations with a robust, inclusive culture have more engaged employees, better team collaboration, and better organizational reputation. In contrast, firms that do not embed diversity and inclusion into their cultural narrative stand to see greater turnover, intra-workplace conflict, and diminished innovation. The research concludes by offering strategic recommendations to organizations on how to create and maintain a culture that proactively supports diversity and inclusion through leadership commitment, customized training programs, and inclusive policy making.

By Kajol Morya, K.R. Jain
In Volume: 14,Issue: 1
Title: Gender Based Violence and Its Impact on the Society

Abstract: Gender-based violence (GBV) is a pervasive global issue that affects individuals across all demographics, but disproportionately impacts women and girls. This abstract examines the multifaceted nature of GBV, encompassing various forms such as physical, sexual, psychological, and economic violence. Using a socio-ecological framework, it explores the complex interplay of individual, relational, community, and societal factors that contribute to the perpetuation of GBV. Furthermore, the abstract delves into the profound consequences of GBV on individuals and society at large. Beyond the immediate physical and psychological trauma experienced by survivors, GBV perpetuates cycles of poverty, hinders economic development, and undermines social cohesion. It exacerbates existing inequalities and impedes progress towards gender equality and women's empowerment. Drawing on empirical evidence and theoretical frameworks, this paper underscores the urgent need for comprehensive, multi-sectoral approaches to address GBV effectively. Such approaches should encompass prevention, intervention, and response strategies that engage diverse stakeholders, including governments, civil society organizations, communities, and individuals. Moreover, efforts to combat GBV must be underpinned by a commitment to challenging harmful gender norms, promoting human rights, and fostering gender-equitable societies. By shedding light on the pervasive nature and far-reaching impacts of GBV, this abstract seeks to inform policy, advocacy, and programming efforts aimed at eradicating this grave violation of human rights and fostering a more just and equitable society for all.

By Faraha, Nazia Ansari
In Volume: 14,Issue: 1
Title: Electric Mobility Integration in Indian Urban Planning: Challenges, Opportunities, and Policy Implications

Abstract: India’s urban transport system is facing unprecedented challenges due to rapid population growth, vehicular congestion, and escalating pollution levels. Against this backdrop, the transition toward electric mobility (e-mobility) offers a promising pathway for sustainable urban development. This study investigates the extent to which electric mobility is being integrated into urban planning in Indian cities. It explores critical challenges such as inadequate charging infrastructure, limited policy coordination, and citizen hesitancy. Drawing upon both primary data collected through surveys in five urban centres—and secondary sources from government and institutional reports, the research applies statistical methods, including factor analysis and regression modelling, to examine the drivers of electric vehicle (EV) adoption. The findings reveal that infrastructure readiness and public policy awareness are strong predictors of urban EV acceptance. The study concludes by offering practical policy recommendations, such as zoning reforms and enhanced fiscal incentives, aimed at creating EV-supportive urban environments aligned with national climate goals.

By Shantam Babbar, Rajesh Kumar Raju, Monika Kumari
In Volume: 14,Issue: 1
Title: Ethical AI Integration and the Future of Employee Rights at Work

Abstract: Artificial Intelligence (AI) has become increasingly central to both economic progress and modern business practices. While much public discussion has centered on the societal and ethical dimensions of AI—particularly in relation to data privacy and human rights—there has been comparatively less attention on how AI is transforming traditional workplace dynamics, especially in the area of occupational health and safety. Although concerns about human rights and gig economy conditions are well-documented, the potential implications of AI for day-to-day worker safety remain underexplored. This paper seeks to fill that gap by introducing a conceptual framework for an AI Work Health and Safety (WHS) Scorecard. This tool is designed to help identify and manage workplace risks linked to AI deployment. Drawing from a qualitative, practice-oriented research project involving organizations actively implementing AI, the study outlines a set of health and safety risks derived from aligning Australia’s AI Ethics Principles and Principles of Good Work Design with the AI Canvas—a tool traditionally used to evaluate AI’s commercial value. The study’s key innovation lies in a newly developed matrix that maps known and anticipated WHS and ethical risks across each stage of AI adoption, offering a structured approach to evaluating AI’s workplace impact.

By Kanika Maheshwari
In Volume: 14,Issue: 1