Purpose – This paper aims to identify and rank factors that influence impulse buying behavior among shoppers in Dubai. Research design, data, and methodology – Questionnaires were collected from 168 Dubai shoppers using non-probability quota sampling. Factor Analysis was completed to identify factors triggering impulse buying traits. Results – Six antecedent factors were identified: hedonism, in-store influences, product related influences, socialization, promotional activities, and convenience. Surprisingly, product related influences were the most significant in stimulating impulse buying behavior. Conclusions – This research suggests that a multitude of factors affect shopper propensity for impulse buying, with non-economic factors like product and in-store related influences having a significant impact. Hence, retail managers should concentrate on these in merchandising and promotional efforts. Against the backdrop of Dubai, one of the biggest retail destinations, this study contributes to present knowledge on impulse buying behavior. In terms of shopper inclinations and likeliness to purchase products, it highlights how shoppers respond to special in-store displays and discount offerings. For marketers, the findings regarding relative significance of various factors may help in strategies to attract consumers.

Purpose – This paper compares current requirements for depreciation accounting from the Financial Accounting Standards Board in America for equity securities and all debt securities with determinable fair value, and disclosure requirements related to the fair value of securities below registered cost with the requirements of the international Financial Reporting Standards Board and accounting standards committee. Research design, data, and methodology – Mini-review statements are examined relating to depreciation of investments in America and the Financial Accounting Standards depreciation of investments in Iran that meet the requirements of international reporting standards and the Iranian Accounting Standards Committee. Results – Accounting rules for depreciation of investments in securities requires a good deal of judgment. In particular, devaluation decisions during the recession and market crisis were controversial, although even with no clear guidelines on devaluation, sometimes such decisions were simple. Conclusions –Companies can choose from formal policies applied uniformly and documentations of interest to provide a summary of the principles and conclusions obtained through disclosure, enabling market participants to assess the entity's conclusions reasonably, thereby easing investor and market worries.

Purpose – The aim of this study is to evaluate the effectiveness of a corporate training program. The case study of HCL Technologies was used to investigate how training programs improve the performance of employees on the job, as well as to identify unnecessary aspects of the training for the purpose of eliminating these from future training programs. Research design, data, and methodology – An exploratory research design was used to conduct the study. The research sample size included 50 HCL employees. The sampling technique for the data collection was convenience sampling. Results – Training is a crucial process in an organization and thus needs to be well designed. Specifically, the training programs should provide adequate knowledge to all employees, ensure correct methods are used for the selection of trainees, and avoid any perception of biasness. Conclusions – Employees were not fully satisfied by the separation of the training program into two parts, on the job and off the job training, but if sufficient data is provided to employees in advance, this could help them during the training process.

Purpose - The purpose of this country analysis is to examine its current state: economically, politically, legally, and ethically, and look at small and medium Algerian businesses to identify any issues that could hinder economic and business performance and growth. Research Design, and Methodology - This is a case study, an analytical approach, which focuses on exploring and analyzing different aspects of Algeria. Results - Since 2008, the Algerian economy has experienced a relative slowdown due to falling oil and gas prices and the economic recessions of its main trading partners, in particular, European countries. Algeria has still not managed to diversify its economy or establish competitive industrialization at the international level; it has had difficulty shifting from its economic dependence on hydrocarbons. Algerian businesses continue to face obstacles and constraints, penalized in their performance and prevented from success in a dense and competitive global marketplace. Conclusion - The Algerian economy and Algerian businesses have shown positive performance and growth over the last few decades. However, issues exist that may hinder both business and economic progress in the future.