Community College of Qatar

Whistleblowing is widely recognised as a fundamental element of organisational responsibility and fraud prevention; however, the dominant literature remains rooted in Western legalism and behavioural economics, favouring protection regimes and incentive structures over ethical ontology. Drawing on Islamic primary sources, this study reconceptualises whistleblowing as a form of spiritual governance rather than mere procedural compliance. Using thematic analysis, the Qur’an and the Sunnah are examined as ethical frameworks to theorise accountability beyond formal surveillance and legal deterrence. The analysis identifies four core concepts: amānah (trust), shahāda (truthful witnessing), amr bil maʿrūf wa nahi ʿanil munkar (enjoining good and forbidding wrong), and iḥsān (ethical excellence) as a coherent governance model that repositions whistleblowing as a moral duty, truth-telling as an epistemic obligation, and fraud prevention as safeguarding the public interest (maṣlaḥah). The findings demonstrate that Islamic ethics internalises accountability through divine consciousness, thereby heightening the moral significance of silence and transforming disclosure into a covenantal responsibility. The study advances accounting scholarship by (i) reframing accountability as moral ontology rather than organisational instrument, (ii) positioning Islam as an ethical framework capable of generating theory rather than a mere contextual variable, and (iii) expanding governance theory beyond Anglo-American instrumentalism. Implications are drawn for governance design, policy integration, professional education, and ethical leadership in Muslim-majority contexts, emphasising the importance of aligning institutional frameworks with indigenous moral logics to achieve legitimacy and effectiveness. By conceptualising whistleblowing as worship through justice, the study offers an alternative paradigm for accountability grounded in faith, conscience, and collective wellbeing.

This study explored the use of fuzzy logic as a decision-making framework to address uncertainties and prioritize risks in the agricultural supply chain. Fuzzy logic's ability to handle imprecise and incomplete data was leveraged to develop a Risk Severity Index, assess risks across supply chain stages, and simulate various disruption scenarios. The research utilized a descriptive-analytical design, combining fuzzy logic modeling with risk mapping, correlation analysis, and scenario simulation. Primary data were collected through stakeholder inputs, and secondary data included weather patterns, market trends, and logistical disruptions. The fuzzy inference system converted qualitative data into linguistic risk classifications (Low, Moderate, High), providing a robust method for ranking risks. Scenario simulations tested the framework's adaptability to changing conditions, such as extreme weather events. The findings revealed significant regional disparities in risk levels, with the South region identified as the most vulnerable due to high rainfall variability, pest outbreaks, and logistical challenges. The fuzzy logic framework proved effective in identifying and prioritizing risks, enhancing decision-making and resilience across the supply chain. This study validates fuzzy logic as a practical tool for risk assessment and mitigation in agricultural supply chains. By integrating fuzzy logic with risk mapping and scenario analysis, the study provides actionable insights for stakeholders, enabling localized and adaptive interventions. Policymakers are encouraged to invest in climate-resilient infrastructure, market stabilization strategies, and capacity-building initiatives to strengthen the sustainability and efficiency of Jordan’s agricultural supply chains.

يتناول البحث دراسة تحليلية نقدية لاعتراضات وتعقبات العلامة مُغْلَطاي في كتابه: "إصلاح كتاب ابن الصلاح"، على ما ذكره ابن الصلاح في كتابه: "معرفة أنواع علوم الحديث"، حيث اختار الباحث نوعاً واحداً من أنواع علوم الحديث وهو صفة من تقبل روايته، وتناول ما ذكره مُغْلَطاي من تعليقات واعتراضات في ذلك، وقد قام الباحث بدراستها ومناقشتها متبعاً المنهج الاستقرائي التحليلي من خلال استقراء اعتراضات مغلطاي على ابن الصلاح في الباب المذكور، ثم تحليلها لبيان ما لها وما عليها. واستعان الباحث بالمصادر الرئيسة المعروفة في علوم الحديث لمعرفة أقوال العلماء النقاد في تلك المسائل، والحكم في ضوء ذلك على اعتراضات مغلطاي قبولاً أو ردّاً. وقد انتهى البحث إلى نتائج عديدة منها أنّ اعتراضات مغلطاي على ابن الصلاح افتقرت إلى الدقة العلمية، فهو يخطئ أحياناً في نسبة الأقوال للعلماء، وفي العزو للمصادر، ويلزم ابن الصلاح بتفصيلات غير مُلزمة، ويكتف بما بين يديه من نُسَخٍ للكتب ويبني اعتراضاته على ذلك دون أن يبحث في النسخ الأخرى، كما أنه يخطئ أحياناً في فهم عبارات ابن الصلاح فيعترض على ما فهمه؛ مع أن كلام ابن الصلاح يحتمل وجوهاً أخرى من المعاني التي لم ينتبه إليها المعترِض، ومن ثَمَّ فإن اعتراضات مغلطاي على ابن الصلاح ضعيفة بمجملها، وقد تبين للباحث بالاستقراء أن مغلطاي أصاب في موضع واحد لكنه جانب الصوابَ في سائر الاعتراضات الأخرى.

Artificial Intelligence (AI) tools such as Intelligent Tutoring Systems (ITSs) are claimed to be revolutionising the field of education, transforming the way we teach and the way we learn. Consequently, it is imperative to assess how these technological tools can be optimised, to draw upon their advantages and mitigate potential drawbacks. This paper investigates the attitudes and perceptions of educators towards the integration of AI-powered ITSs. The study examines an educational activity which utilises an ITS, in selected International Baccalaureate schools in Qatar, examining perceptions of teachers through Activity Theory and the Activity-Oriented Design Method (AODM). The paper reviews literature using Preferred Reporting Items for Systematic Review and Meta-Analyses (PRISMA), then presents a case study which deployed online surveys to collect data. While the findings show that teachers hold favourable views and positive attitudes towards the integration of this ITS into the activity, they have uncertainties about the ethical implications of integrating such AI tools. The study offers insights into the perceptions of teachers in Qatar towards the utilisation of ITSs, focusing on the societal motives and demands. Further research opportunities are discussed, through which to better explore the application of Activity Theory for studying AI in educational contexts.Keywords: artificial intelligence; intelligent tutoring systems; Activity Theory; teaching; K-12 educationPart of the Special Issue Activity theory in technology enhanced learning research (part 2) <https://doi.org/10.21428/8c225f6e.a88579e2>

Crude oil price volatility is a critical factor influencing procurement costs and inventory management in oil-dependent industries. This study examines the impact of crude oil price fluctuations on procurement expenses and inventory turnover, providing empirical insights into how businesses respond to oil market uncertainties. Given the direct link between oil price changes and supply chain costs, understanding these relationships is essential for developing risk mitigation strategies and enhancing supply chain resilience. The study employs time series analysis (ARIMA), econometric modelling (multivariate regression), and sensitivity analysis to quantify the effects of crude oil price volatility on procurement and inventory decisions. Data from multiple firms across industries were analysed to assess how fluctuations in oil prices influence procurement expenses, inventory turnover, and firm-level procurement strategies. Results indicate that higher crude oil price volatility leads to a significant increase in procurement costs, with an estimated impact of $3.96 million per unit increase in volatility. Additionally, inventory turnover declines as oil price volatility rises, as firms tend to hold onto stock longer to hedge against price uncertainty. Larger firms experience higher procurement costs but benefit from economies of scale, while smaller firms rely on agility and flexible sourcing strategies to manage cost fluctuations. The findings emphasize the need for predictive analytics, supplier diversification, and adaptive inventory management to mitigate procurement risks. Businesses must adopt data-driven procurement strategies and AI-driven forecasting models to navigate crude oil price uncertainties effectively. Future research should explore industry-specific procurement trends and the role of sustainability in reducing oil price dependencies.

Technology has revolutionized business operations around the world. There is an ever-increasing trend to digitize business operations around the world. It is not uncommon to see the application of Big Data Analytics (BDA) throughout a vast range of industries and organizations in today's extremely competitive world. However, BDA adoption in supply chain (SC) is less accepted and research in this area remains at its infancy. BDA is extremely useful throughout supply chain functions like manufacturing, distribution, procurement, and marketing. However, a sizable portion of sectors continues to hold divergent opinions regarding big data's alleged benefits. Moreover, there is not a lot of empirical studies that have been published that addresses the adoption of such a tool or better yet, that investigates what factors affect the decision to adopt BDA in supply chain management (SCM). This study aims to develop and extend technology acceptance model (TAM) that considers the critical factors that may affect BDA adoption in SCM by critically analyzing the existing literature. Upon reviewing the literature, it became evident that the main categories of factors that have been thoroughly examined and recognized to be crucial in comprehending BDA adoption and acceptability in SCM are the organizational- and individual-related factors, such as top management and computer self-efficacy.

Healthcare super apps are all-encompassing solutions that combine various patient management tasks such as EHR, medication administration, and appointments. By integrating these services, super apps offer a comprehensive perspective of the patient's health, making it easier for healthcare givers to offer efficient and personalized care. This paper focuses on the barriers and determinates of patient portal adoption among patients and healthcare seekers.

The emergence of Autonomous Vehicles (AVs) marks a significant advancement in the automotive industry, transitioning from driver-assistance technologies to fully autonomous systems. This change is particularly impactful in the Gulf Cooperation Council (GCC) region, which is a significant automotive market and technological hub. However, the adoption of AVs in the GCC faces unique challenges due to the influence of cultural norms and geographical characteristics. Our research utilizes a customized framework of the Unified Theory of Acceptance and Use of Technology (UTAUT), which is adapted to include cultural and geographical factors. This approach fills a gap in the existing literature by identifying and analyzing the key factors affecting the adoption of AVs in the GCC. Our findings indicate a difference in the receptiveness towards AVs among different demographics. Younger participants displayed a more favorable attitude towards AVs compared to older individuals. Additionally, gender and educational attainment play significant roles in the acceptance of AVs. Specifically, our results suggest that there are variations in acceptance rates among genders and individuals with varying levels of education. The United Arab Emirates (UAE) has a relatively high acceptance rate of AVs due to its advanced infrastructure and openness to technological innovations. Our study identifies facilitating conditions and performance expectancy as crucial determinants of intention to use AVs in the GCC. It emphasizes the importance of infrastructure readiness and the perceived advantages of AVs in promoting their adoption.