scholarly journals The Effect of Resource Consumption Accounting on Accounting Pricing Decisions- An Exploratory Study in the Men's Clothing Factory in Najaf: أثر محاسبة استهلاك الموارد على قرارات التسعير المحاسبية – دراسة استطلاعية في معمل الألبسة الرجالية في النجف الأشرف

2019 ◽  
Vol 3 (13) ◽  
Author(s):  
YASIR SAHIB MALIK, AHMED MAHER MOHAMMED ALI, HASSNAIN KADHIM
Keyword(s):  
Cost Reduction ◽  
Indirect Costs ◽  
Scientific Basis ◽  
Resource Consumption ◽  
Cost Information ◽  
Important Conclusion ◽  
Pricing Decisions ◽  
Statistical Program ◽  
Statistical Metrics

  The research aims to indicate role of Resource Consumption Accounting as a management and costing technique. That is compatible with the rapid developments and changes in the external environment, provided by the information and scientific basis in the allocation of indirect costs; Identifying and measuring idle power and costs contribute to scientific support accounting pricing decisions. This is in the light of the intense competition and the multiplicity of alternatives. To achieve this goal Authors selected a random sample represented in the men's clothing factory in Najaf. Sample include selected deliberate ones represented by administrative and accounting staff included (52) an individual. For test the hypothesis of the research, Authors used statistical program (SPSS), and a set of other statistical metrics. The most important conclusion is that the Resource Consumption Accounting contributes to support pricing decisions by contributing to the provision of accurate cost information, achieve cost reduction, contributes to the process of planning, improving productivity, and profitability. The most important recommendations were the need to apply the research sample to the technique of Resource Consumption Accounting, including the reduction in costs, identify and measure unused energy, and manage this energy. Which contributes to supporting accounting pricing decisions.  

CEO and CFO Equity Incentives and the Pricing of Audit Services

2013 ◽  
Vol 33 (2) ◽  
pp. 1-25 ◽  
Author(s):  
B. Anthony Billings ◽  
Xinghua Gao ◽  
Yonghong Jia
Keyword(s):  
Positive Association ◽  
Audit Fees ◽  
Internal Controls ◽  
Audit Risk ◽  
Pricing Decisions ◽  
Equity Incentives ◽  
Accounting Scandals ◽  
Using Data ◽  
Distinctive Role

SUMMARY: The alleged perverse role of managerial incentives in accounting scandals, and the distinctive role of auditors in identifying and intervening in attempted earnings manipulation, highlight the importance of explicitly considering executive incentive plans by auditors in the auditing process. By empirically testing auditors' responses to CEO/CFO equity incentives in planning and pricing decisions using data from 2002 through 2009, we document compelling evidence that CFO equity incentives are positively associated with audit fees and CEO equity incentives are not statistically related to audit fees, suggesting that auditors perceive heightened audit risk associated with CFO equity incentives. Our further analyses reveal that the positive association between CFO equity incentives and audit fees is more pronounced in firms with weak internal controls, indicating heightened risk associated with CFO equity incentives in this setting perceived by auditors. JEL Classifications: G30, G34, M42, M52.

scholarly journals Knowledge audit as an important tool in organizational management: A review of literature

2021 ◽  
pp. 026638212098603
Author(s):  
Lateef Ayinde ◽  
Ibrahim Oluwapelumi Orekoya ◽  
Qaozara Adebanke Adepeju ◽  
Adeyinka M Shomoye
Keyword(s):  
Knowledge Management ◽  
Explicit Knowledge ◽  
Research Question ◽  
International Standards ◽  
National Standards ◽  
Review Of Literature ◽  
Important Conclusion ◽  
Knowledge Audit ◽  
Review Current

The purpose of this paper is to review current literature on knowledge management and highlight the importance of knowledge audit in bringing about a holistic knowledge solution to knowledge management. Based on the review of literature on knowledge management, this study points out the role of knowledge audit in solving the challenges in organizations’ tacit and explicit knowledge. Specifically, the paper concentrates on knowledge audit, knowledge risk and international and national standards on knowledge audit processes. The contribution of this study to literature are the suggestions that knowledge risk and international standards procedures could be applied to knowledge audit. The important conclusion of this paper is that knowledge risk management has not been fully explored in the study of knowledge audit. The paper addresses the research question of what organizations must embark on in the process of knowledge audit. The paper attempts to provide answer to the question by highlighting the importance of knowledge audit and the reasons why organizations carry out knowledge audit, and also the existing knowledge audit frameworks and methodologies.

scholarly journals An Essential Role of Polymeric Adhesives in the Reinforcement of Acidified Paper Relics

Polymers ◽  
2022 ◽  
Vol 14 (1) ◽  
pp. 207
Author(s):  
Jiaojiao Liu ◽  
Huiping Xing ◽  
Yajun Zhou ◽  
Xiaolian Chao ◽  
Yuhu Li ◽  
...  
Keyword(s):  
Essential Role ◽  
Polyvinyl Butyral ◽  
Scientific Basis ◽  
Water Soluble ◽  
Wheat Starch ◽  
Protective Effects ◽  
Ft Ir ◽  
Starch Paste

Paper acidification causes paper relics to undergo embrittlement and decay, to form dregs, and even to break upon a single touch; therefore, reinforcement and deacidification treatments are essential steps for paper conservation and to retard the deterioration and prolong the life of objects. Polymeric adhesives play an essential role in reinforcement and deacidification treatments, although it is not well studied. In this work, the effect of polymeric adhesives on the conservation process and their protective effects on acidified paper relics were studied. Firstly, three polymeric adhesives, including wheat starch paste, polyvinyl butyral (PVB), and polyvinyl alcohol (PVA), were selected as research objects. Subsequently, their effects on four popular conservation methods were further discussed, including traditional mounting, hot-melt with silk net, alcohol-soluble cotton mesh, and water-soluble cotton mesh. Additionally, as an example, the reversibility and long-term durability of water-soluble adhesive PVA-217 were assessed. Using a computer measured and controlled folding endurance tester, pendulum tensile strength tester, tear tester, burst tester, FT-IR, video optical contact angle tester, and other instruments, the conservation application of water-soluble adhesives in paper relics was evaluated. This study provides a scientific basis and experimental data for the application of polymeric adhesives in the conservation of paper relics.

scholarly journals Administrative empowerment and a course in promoting confidence among school principals: التمكين الإداري ودوره في تعزيز الثقة لدى مديري المدارس

2020 ◽  
Vol 4 (33) ◽  
Author(s):  
Afaf Radi Howari
Keyword(s):  
School Principals ◽  
Large Role ◽  
Process Data ◽  
Statistical Program ◽  
Descriptive Approach

The study aimed to demonstrate the role of administrative empowerment in enhancing trust among school principals in the Tayyibah and Wasatiyyah Brigades, where the descriptive approach was used. The study used the questionnaire as a tool for the study to reach its goals; statistical program (SPSS) was used to process data statistically and to extract the results The study community included school principles working in the directorate of education in the Tayyibah and Al wasatia, The study sample consisted of (50) principals, the results showed that there is a large role for administrative empowerment in enhancing trust among school principals, With average ranging between (4.1- 3.3 out of 5) for the four areas of empowerment. Based on the results, the researcher presented a set of recommendations and proposals to enhance administrative empowerment and activate its role in enhancing confidence among school principals.

scholarly journals Role of non-traditional fodder crops in fodder production of upper Volga and the scientific basis for their cultivation in single-species and mixed sowing

2019 ◽  
Vol 2019 (2) ◽  
pp. 6-16 ◽  
Author(s):  
Сабир Эседуллаев ◽  
Sabir Esedullaev ◽  
Наталья Шмелева ◽  
Natalia Shmeleva
Keyword(s):  
Mineral Nutrition ◽  
Single Species ◽  
Scientific Basis ◽  
Forage Crops ◽  
Protein Ratio ◽  
Fodder Production ◽  
Fodder Crops ◽  
Crop Root ◽  
The Comparative Study

The results of many years of research on the comparative study of single-species and mixed crops of non-traditional forage crops, including festulolium used to create a sustainable forage base balanced in energy, protein and carbohydrates, are presented. The scientific basis for the cultivation of herbs in single and mixed sowing has been determined. It was established that the yield of green mass of festulolium is high-er than that of traditional cereal grasses and on control for an average of three years amounted to 19.8 t/ha, against the background of mineral nutrition — 29.9 t/ha. In mixed sowings, grass mixtures consisting of clover and festulolium and alfalfa and festulolium were distinguished in terms of productivi-ty and fodder value. They provided the harvest of fodder units of 7.95 and 8.65 thousand/ha, with the provision of the fodder unit with digestible protein at the level of the norm or much higher than it — 101–134 g, with an optimal (0.8–1.0) sugar-protein ratio on both backgrounds. The positive effect of grasses on soil fertility, expressed in the accumulation of a significant amount of crop-root residues and nitrogen, is shown. Single-species crops of clover and alfalfa have accumulated 9.83 and 14.8 t/ha of crop-root re-sidues at the control and 10.8 and 19.5 t/ha against the background of mineral nutrition, with which 154, 328 and 253, 431 kg, respectively, were supplied with nitrogen ha, of which symbiotic – 65, 140 and 85, 183 kg/ha.

scholarly journals The Impact of Contingency Factors on the Sophistication of Costing Systems: Evidence from Tunisia

2020 ◽  
Vol 27 (2) ◽  
pp. 84
Author(s):  
Hanen Moalla ◽  
Achref Mezouel
Keyword(s):  
Indirect Costs ◽  
Manufacturing Companies ◽  
Cost Information ◽  
Product Diversity ◽  
Cost Drivers ◽  
Second Stage ◽  
Different Dimensions ◽  
The Impact

This research investigates the impact of contingency factors on the sophisticationof costing systems in Tunisia. Sophistication is analyzed by using the following criteria:ABC systems, full costing systems, the number of cost pools in the first stage of allocationand the number of cost drivers in the second stage of allocation. Data were collected through a questionnaire next to 68 companies having a costingsystem. Findings show that contingency factors affect the sophistication of costingsystems and that company’s strategy and product diversity are the most important factors.These two contingency factors are related to different dimensions of the sophistication.Moreover, big-sized companies and manufacturing companies are more likely to adoptABC. In addition, the importance of cost information positively affects the use a fullcosting system and companies with high percentages of indirect costs have a greaternumber of cost pools. This piece of research is one of the rare studies dealing with the characteristics ofcosting systems. Previous research dealt basically with ABC and are mainly conducted indeveloped countries. This study adds to knowledge since it is conducted in a developingcountry and investigates the sophistication of costing systems.

Isolation and characterization of calcifying bacteria from “living rocks”: a possible carbon sink

2021 ◽  
Author(s):  
Maddalena del Gallo ◽  
Amedeo Mignini ◽  
Giulio Moretti ◽  
Marika Pellegrini ◽  
Paola Cacchio
Keyword(s):  
Calcium Carbonate ◽  
Carbon Sink ◽  
In Vitro Regeneration ◽  
Scientific Basis ◽  
16S Rrna Analysis ◽  
Environmental Threats ◽  
Isolation And Characterization ◽  
Definition Of

<p>CO<sub>2</sub> emissions triggered by anthropogenic and natural activities contribute to climate change, one of the current environmental threats of public and scientific concern. At present, microbially-induced biomineralization of CO<sub>2</sub> by calcium carbonate (CaCO<sub>3</sub>) is one of the highly topical study subjects as carbon stabilization process. In the present study we focused our attention on the calcifying bacteria of “living rocks”. The origin of these concretions, composed by a silicate skeleton of quartz and feldspars, merged by massive carbonate concrete, has so far been recognized as abiotic. Within this study we investigated the role of calcifying bacteria in their formation of these concretions and we isolated and characterized the species with CaCO<sub>3</sub> precipitation abilities. Concretions were sampled in Romania (Trovant) and Italy (Sibari and Rome). Samples were first analyzed for their culturable microflora (i.e. isolation, CaCO<sub>3 </sub>precipitation capability and molecular characterization). Then, in vitro regeneration tests were carried out to confirm the contribution of bacteria in the formation of these erratic masses. Moreover, natural samples and bioliths regenerated in vitro were (i) observed and analyzed by scanning electron microscopy (SEM-EDS) and (ii) characterized at molecular level by DNA extraction and 16S rRNA analysis (V3-V4 regions). By isolating and characterizing the culturable microflora, we obtained 19 calcifying isolates, with different morphological, bacteriological and mineral precipitation properties. These evidences have given a first relevant contribution for the definition of the biotic role to the formation of these concretions. These evidences were confirmed by the efficient in vitro regeneration and SEM-EDS analysis. The molecular identification of the isolates and the comparison of the data obtained from the Illumina sequencing with those present in the literature, allowed us to hypothesize the genera that most likely contributed to the formation of these concretions. The results obtained provide a good scientific basis for further studies, which should be directed towards the use of isolates in studies of environmental and socio-economic relevance. Several studies demonstrate that microbially mediated biomineralization has the potential to capture and sequester carbon. Calcium carbonate, is a stable pool of carbon and is an effective sealant to prevent CO<sub>2</sub> release back into the atmosphere.</p>

The Role of Radio Frequency Identification in Modern Libraries

2015 ◽  
pp. 361-385 ◽  
Author(s):  
Kijpokin Kasemsap
Keyword(s):  
Radio Frequency ◽  
Radio Frequency Identification ◽  
Operating Cost ◽  
Sustainable Competitive Advantage ◽  
Cost Information ◽  
Technology Infrastructure ◽  
Information Technology Infrastructure ◽  
Frequency Identification ◽  
Global Operations

This chapter reveals the role of radio frequency identification (RFID) in modern libraries, thus demonstrating the theoretical and practical concept of RFID; the utilization of RFID in global operations; RFID perspectives in modern libraries (i.e., operating cost, information technology infrastructure cost, skilled RFID workers, access rate, patron policy, data security, barcode factor, and patron issues); the applications of RFID in modern libraries (i.e., data management, circulation, inventory, assistance in searching and orientation, data accuracy and reliability, theft prevention, utilization statistics for serials, and personal service); and the significance of RFID in modern libraries. RFID solutions can be utilized to reduce the operating costs through decreasing labor costs, enhancing automation, improving tracking and tracing, and preventing the loss of materials. Applying the RFID will significantly improve educational performance and gain sustainable competitive advantage in modern libraries.

3. The demise of scientific racism

2020 ◽  
pp. 34-49
Author(s):  
Ali Rattansi
Keyword(s):  
World War Ii ◽  
World Order ◽  
Scientific Basis ◽  
International Level ◽  
Scientific Racism ◽  
World War ◽  
Social Scientists ◽  
Population Groups ◽  
The Holocaust

In the aftermath of the Holocaust and the ending of World War II in 1945, the role of eugenics and scientific racism in underpinning the ideology of Nazism was impossible to ignore. It was clear that the question of racism and its scientific basis had to be confronted at an international level as part of the attempt to build a successful post-fascist world order. ‘The demise of scientific racism’ describes the post-1950 period of work by biologists and social scientists to undermine the scientific claims of the category of race. It outlines the role of genetics, DNA sequencing, and genomics in showing that there is more genetic variety within different population groups than between them.

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