Dean's Message
I am pleased to present the College of Business Administration first volume of the Working Papers Series. The working papers in this volume highlight our focus on research. The college strategic plan has much to say about our research efforts. Many research activities have been launched in the past 12 month including: The Weekly Research Seminar Series, The International Visiting Scholar Series and joint collaboration with top Universities such as Cambridge – Judge School of Business, Juan Carlos, Maastricht, Louisiana, San Francisco, Ottawa and Mainz Universities. In addition to these Universities we have also forged a partnership with Institute Choiseul, a Think Tank Organization. Furthermore, our faculty members are recipient of many individual and group research grants. Our strategy is to foster a strong research culture that inspires quality and excellence in research.
Indeed, research is a continuous process that builds on feedback from scholars across the globe like you. We appreciate your valuable comments. Let us hear from you.   
I take this opportunity to acknowledge the two editors who kept the Working Paper Series on the rail: Dr. Abu Elias Sarker and Dr. Andi Duqi as well as faculty members who contributed to this Volume.  
Like many scholarly activities in Sharjah, this Working Paper Series would not have seen the light without the support and inspiration of His Highness Sheikh Dr. Sultan bin Mohammed Al Qasimi, Member of the Supreme Council, Ruler of Sharjah, and President of the University of Sharjah.
Abu Bakr Ibrahim, B.Com, MBA, Ph.D, CPA. CMA
Professor & Dean of College of Business Administration