Dr. SHARIQ MOHAMMED
@du.edu.om
ASSISTANT PROFESSOR, DEPARTMENT OF ACCOUNTING AND FINANCE, COLLEGE OF COMMERCE AND BUSINESS ADMINISTRATION,
DHOFAR UNIVERSITY, SALALAH, OMAN
Scopus Publications
Scholar Citations
Scholar h-index
Scholar i10-index
Scopus Publications
Shariq Mohammed, Amir Ahmad Dar, Mohammad Shahfaraz Khan, Imran Azad, Gopu Jayaraman, and Olayan Albalawi
MDPI AG
The valuation of Goodwill (GW) has remained one of the several critical issues in financial analysis. This aspect is particularly important for mergers and acquisitions due to the significance of intangible assets. This study delves into the capitalization method of super profit (CMSP), a prominent technique for GW valuation, enhanced by the integration of statistical tools. Assessing a company’s excess profits over its average return on tangible assets is part of the CMSP. Finding the variables that have a significant impact on GW valuation, such as average profit, capital employed, and rate of return, is the main goal of this research. These issues are thoroughly investigated through statistical analysis to give stakeholders useful information for well-informed decision-making. Additionally, the study seeks to identify the external elements influencing this process as well as the internal aspects influencing GW valuation. Regression analysis, correlation matrices, response analysis and ANOVA are used to improve GW assessment and comprehension of the complex relationships between different factors.
Rekha Pasumarthy, Shariq Mohammed, Vishnu Laxman, V. Krishnamoorthy, S. Durga, and Sampath Boopathi
IGI Global
This chapter delves into the role of digital HR in developing economies, focusing on the intersection of technology, human resources, and economic development. It highlights the opportunities and challenges of digitalization, such as HR leveraging digital tools to enhance workforce efficiency and foster innovation. The chapter also discusses the implications of Industry 5.0, emphasizing the integration of AI, automation, and IoT in reshaping HR practices. The potential benefits of digital HR include improved talent management and increased productivity, but also address challenges like infrastructure constraints and skill gaps. The chapter forecasts trends in Digital HR specific to developing economies, aligning with Industry 5.0 principles. The chapter explores the effects of digitalization on workforce dynamics, organizational structures, and the economy, addressing challenges like digital literacy, data privacy, and socio-economic disparities. It highlights the potential of digital HR in bridging skill gaps, promoting inclusive growth, and stimulating innovation.
Jaichandran R, Somanchi Hari Krishna, Madhavi G.M, Shariq Mohammed, K.Bhavana Raj, and Geetha Manoharan
IEEE
There are numerous obstacles to the long-term success of small and medium-sized businesses as a result of rising rivalry and pervasive internal inconsistencies caused by the economy's breakneck expansion (SMEs). Because it represents both the company's current development status and its possible future prospects, a scientific evaluation of the company's capacity for sustainable growth is crucial. To make the best decisions as a group, it's helpful to employ both linguistic term sets and tentative fuzzy preference relations. E-commerce activities have been encouraged as a means to improve corporate efficiency thanks to the recent technological revolution and the growth of the digital economy. Increasing online store revenue by utilising MIS and AI is a well-established practice. That technique has grown in significance for modern corporate operations. The survival and growth of micro, small, and medium-sized businesses is an ongoing issue in every region of the world. This funding is crucial for SMEs. Machines, robots, and industrial engineering in general have greatly benefited from the application of fuzzy logic. In this chapter, we will explore how fuzzy logic may be used in the realm of financial management. As a result of globalisation, an intricate web of connections has emerged in the corporate world. This means that the elements influencing businesses' financial health are more numerous, complicated, and uncertain in a free market economy. Under the uncertain fuzzy language setting, this study presents a new method utilising a multiplicative consistency adjustment technique. Finally, The expansion of small and medium-sized businesses has been a driving force in the nation's enterprises (SMEs) will be evaluated using the unique fuzzy linguistic decision-making approach. A comparison with existing methods is done to find out what the proposed method is good for and if it can work.
Shariq Mohammed, Somanchi Hari Krishna, Pralhad K. Mudalkar, Narinder Verma, P. Karthikeyan, and Ajay Singh Yadav
IEEE
The stock market is known for its high volatility, fast changes, and nonlinear behaviour; investors should be prepared for all three. It is highly challenging to precisely forecast the movements of stock prices due to the presence of multiple factors, both macro and micro, such as politics, the state of the global economy, unanticipated occurrences, and the financial success of a firm, among other factors. However, because there is such a wealth of information available, it can be challenging to draw conclusions. Because of this, researchers, analysts, and data scientists working in the financial sector are constantly looking for new analytical techniques that may be used to spot trends in the stock market. This development gave rise to the practice of algorithmic trading, which is characterized by the application of trading strategies that are pre-programmed and automated. Machine Learning models such as LSTM can accurately forecasts the prices of stocks as actual and predicted.
Duraisamy Pachiyappan, Md Shabbir Alam, Uzma Khan, Aarif Mohammed Khan, Shariq Mohammed, Kuppusamy Alagirisamy, and Palanisamy Manigandan
Frontiers Media SA
This paper applies a novel Bootstrap Autoregressive Distributed Lag (BARDL) approach to investigate the relationship between green innovation (GI), economic growth (GDP), drama and film (D&F) industry, and environmental sustainability in India for the 1995 to 2020 period. The data has been checked for its stationarity by applying the Zivot and Andrews (ZA) unit root test, and the cointegration test results suggest a long-run equilibrium relationship between the variables. The empirical finding of long-run estimates reveals that 1% augments of GI, GDP, and D&F industry increase CO2 emissions by −0.079, 0.566%, and 0.143%, respectively. Furthermore, the main results indicate that GDP and the D&F industry have statistically significant positive effects on CO2 emissions, and GI has statistically significant negative effects on CO2 emissions. The GI leads to lower environmental damage by reducing carbon emissions. Regarding causal relationships, bidirectional causality is found between D&F and CO2 emissions, GI and CO2 emissions. In addition, a unidirectional causality is also revealed from GDP to CO2 emissions. Based on the finding of this study, policy implications are suggested for India.
Shariq Mohammed, Zaroug Osman Bilal, and Mohammad Shahfaraz Khan
Richtmann Publishing
Research Objective: The Islamic Banking came in existence in the year 2012 in Oman. Oman was the last country of GCC countries to implement Islamic Banking. Although the Shariah compliance concept is not new, it has not developed as significantly as other financial services in Oman. The reason behind this is the lack of understanding of terms and operations of Islamic banks. The reason behind this is a lack of understanding of Islamic banks' terms and operations. This survey has revealed the awareness and understanding of Salalah people regarding the services and activities of Islamic banking. Design/methodology/approach: In this study descriptive statistics, factor analysis and logistic regression approaches to analyze the expectations of customers regarding Islamic banking in Oman. In this research, a sample of 102 people that includes people of different age groups, different profession and occupation were selected. They were mainly the customers of the Islamic bank. The religious commitments of customers, understanding of Islamic banking; products are the variables that have been evaluated. Findings: The findings show that Islamic banking awareness is very low among Omanis, despite the fact that the perceived value of Islamic banking is significant. The study also identifies some of the challenging issues for Banking system in Oman, such as a lack of understanding about Islamic banking, competitive pressures from conventional banking, and non-Muslims' unwillingness to adopt Islamic banking. Among all the participants, the knowledge and use of Islamic banking products by consumers is very weak. Almost all customers accept that interest in Islam is forbidden, but they consider most of the Islamic banks are not to be consistent with Shariah. The findings suggest that the key factors of Islamic banking are religious commitment, perception of Islamic banking. Research limitations/implications – Given the fact that this study uses a relatively small sample, limiting to only one city of the country generalization of the findings needs to be done with caution.
 
 Received: 7 March 2022 / Accepted: 12 May 2022 / Published: 5 July 2022
Mohammad Noor Alam, Shariq Mohammed, and Mohammad Shahfaraz Khan
Richtmann Publishing
Auditing is an important aspect in organizations as it helps in preventing frauds, analysis of business operations, detecting operational defects and maintaining of accounting irregularities. The audit committee is also responsible in considering identification of management as well as discussion of significant policies, judgments and estimated made pertaining to accounting aspects. It is also responsible in monitoring and managing violations if any caused within the organizations and aims mitigating corruption-related risks. This research is looking at the role of external auditors that how much they are valuable and effective for the company and whether company gets advantages from these auditors or not. To find the answers of these questions we conducted a survey and distributed 100 questionnaires to the people associated with accounting profession working in private and public sector. The data came from male and female and from the different age groups. The findings of this study revealed that independent auditing procedure is most effective as compared to internal auditing.
 
 Received: 4 February 2021 / Accepted: 31 March 2021 / Published: 10 May 2021
Shariq Mohammed
Association for Information Communication Technology Education and Science (UIKTEN)
The sole purpose of this study was to study the relative importance of different employment factors which affect the students’ choice for employment. In this study the factors that affect the choice of employability was studied. This was conducted among the undergraduate accounting students of the University. The factor analysis was done by using the principal component extraction method. The Varimax rotation extraction was used. This gave us three factors that explained 57.593 percent of the variance. In this study, the following factor was significant as per the factor analysis, which was named as a financial outcome. The variables were starting salary, ability to work independently and future prospects. According to this study, we can see the most important variables that were identified with the help of factor analysis, which were good income and accounting knowledge, starting salary, the ability to work independently, future prospects, and employer’s reputation, which accounted for the cumulative contribution rate that reached 57.593%.
Zaroug Osman Bilal, Shariq Mohammed, and Yassir Yaqoub Ali
EconJournals
Research studies proved that share prices keep on changing every day in the stock markets. Hence this particular research article is very relevant to analyse the Volatility of Muscat Securities Market over a specified period. Here, six Oil and Gas companies were selected for this research article. The study aimed at analysing the stock market volatility of Regular market players and Parallel market players of Muscat Oil and Gas companies and evaluating their relationship.This research article used GARCH model for measuring the volatility of Muscat Securities Market with special reference to Oil and Gas companies listed in the MSM. The study resulted that highest volatile companies are Shell Oman Marketing from regular market and Oman Oil Market from parallel market. Study also found that National Gas and Shell Oman Marketing companies has the probability of producing positive return and Almaha Petroleum Products Mar. Study also found that positive shock has higher level of impact on conditional variance while connected with negative shock. From the Parallel market it is found that Muscat Gases has the probability of positive return in future. Based on the descriptive result it is found that there are two companies i.e., National Gas and Shell Oman Marketing were expecting positive return in future. Therefore, investors can focus to these companies while they enter into the Muscat stock market, Study found that there is no significant price variation between the three regular market companies.
Nadia Sha and Shariq Mohammad
LLC CPC Business Perspectives
Banks play a crucial role in promoting online businesses. Even though e-shoppers have the option of cash-on-delivery, which seems to be secure and trustworthy, still there is an urge for the e-payment schemes, which can only be provided through banks. Banks act as strong and trustworthy intermediaries in the online transactions and they provide a bold opening in the online business. At present, banks have e-payment systems like Internet banking, electronic fund transfers (NEFT/RTGS), plastic money (credit card & debit card) and mobile banking. These systems provide payment to online transactions like online purchases of products, mobile recharges, hotel booking, ticket booking, etc. by considering all types of security measures. For the real working of these e-services, the need of apt infrastructures is an inevitable feature. This paper examines the efficient utilization of mobile banking by the bank customers who have all the infrastructures for availing the same. The results showed that the majority of the sample customers selected for the study owned a mobile but only few of them use a mobile as their mode of access to banks. They also revealed that the people were comparatively well aware of mobile banking, but its usage level was very low. The mostly used e-settlement with mobile banking was for mobile top-up by urban area customers and rural area customers and there was no significant difference between the urban area and rural area customers regarding the utilization of mobile banking. Keywords: virtual banking, mobile banking, online business, inter-bank mobile payment system (IMPS). JEL Classification: L86, L81
Shariq Mohammed, Mohammed Ahmar Uddin, and Moinuddin Ahmad
Virtus Interpress
The objective of this paper is to examine the factors affecting the choice of entrepreneurship among the university going students for starting their own business, their awareness about the schemes promoted by the government of Oman for entrepreneurship. The schemes by the government of Oman for promoting entrepreneurship. The data for the study is obtained from primary source with the use of well structured and pre-tested questionnaires, which were distributed among 150 students of different colleges of Dhofar University, Salalah, and Sultanate of Oman. The factor analysis using principal component extraction method with Varimax rotation has extracted 5 factors which explained 63.74 percent of the variance.
Murtaza M. Junaid Farooque, Mohammed Aref, Mohammed Imran Khan, and Shareque Mohammed
Indian Society for Education and Environment
Objective: To identify, and apply data mining technique in classification of human subjects according to ayurvedic principles of dasha prakruti. Method/Analysis: The data of 67 healthy subjects of both genders has been collected using traditional prakruti questionnaire. There were 37 parameters. The collected data was analyzed using data mining techniques. Various Classification algorithms were applied and to develop a model to predict the human Prakruti. Finding: The classification model built and tested was found to predicting the prakruti with great deal of accuracy. This model can be integrated in health information system. Although this will not replace the human judgment but will definitely reduce the effort and time. Applications/Improvements: Modern technique of artificial intelligence has been applied to ancient science of Ayurveda, which can help medical informatics researcher, alternative medicine Practitioners to adopt appropriate strategy in clinical decision making and Personalized medication.
S. Mohammed
University of Wollongong Library
Financial health is of great concern for a business firm. For measuring the financial health of a business firm, there are lots of techniques available. But Altman’s Z-score has been proven to be a reliable tool. This model envisages to predict the possibilities of bankruptcy of manufacturing organization. Multiple discriminate analyses (MDA) are useful tools in such situations. The use of MDA helps to consolidate the effect of all ratios. Keeping the above view in mind, the “Z score” analysis has been adopted to monitor the financial health of the company. The current study has been conducted to assess the financial health of a firm namely Raysut Cement Company SAOG and its subsidiaries in Oman. This study was based on the secondary data which was obtained from the published sources i.e. Annual report for the period of 8 years (2007 to 2014). The study revealed that the Company Raysut Cement Company SAOG and its subsidiaries are financially sound as they have higher Z score than the benchmark (2.99) except in some years of study. The findings of the study may be useful for the managers to take financial decision, the stockholders to choose investment options and others to look after their interest in the concerned cement manufacturers of the country.
Mohammad Ahmar Uddin, Shariq Mohammad, and Samir Hammami
LLC CPC Business Perspectives
This paper aims to examine the relationship of four critical demographic factors, namely, Father’s occupation, Gender, Experience and Level of education on the entrepreneurial intention of Omani university students. The study uses a structured questionnaire to conduct a survey which is administered to the students of Dhofar University. The data collected are analyzed and it is found that there is a high level of intentions among students to start entrepreneurial ventures. Moreover, demographic factors are found to be influencing the entrepreneurial intention. Among the demographic factors experience is found to have the maximum influence on the entrepreneurial interest. The results suggest a need to provide students with on job training for gaining experience along with their educational programs. As an increase in experience will lead to a higher entrepreneurial intention of students and thus the likelyhood of a student becoming an entrepreneur will increase. Furthermore, universities and government should promote entrepreneurship training programs taking into account the Father’s occupation, Gender, Experience and Education Levels of students