scholarly journals The Impact of Joint Audit on Audit Planning Quality: A Field Study

Author(s):  
یاسر محمد سمرة ◽  
هانى محمد الزهار ◽  
هدیر فاید
2015 ◽  
Vol 1 (3) ◽  
pp. 317
Author(s):  
Abdul Wahab Abdul Fatah Alalwsy

The aim of this study is to reveals the Impact of managerial empowerment in creative thinking at the private sector banks of Kurdistan Region .the study depends on descriptive and analytical methodize using the practical manner. Study sample consists of employees in (13) banks of the private sector at Kurdistan Region, its amounted (132). a major study finding that there is a significant statistical impact and positive statistical significant correlation between  managerial empowerment and creative thinking ,by its factors, Originality ,Flexibility ,Fluency, Sensitivity to the problems and the ability to analyze .                                                                                                                     


2021 ◽  
Vol 13 (9) ◽  
pp. 5063
Author(s):  
Katinka H. Evensen ◽  
Helena Nordh ◽  
Ramzi Hassan ◽  
Aslak Fyhri

Access to safe, green urban environments is important for quality of life in cities. The objective of this study is to explore the impact of a safety-enhancing landscape design measure on visitors’ experiences in an urban park. Additionally, this paper combines the use of field and virtual reality (VR) experiments, contributing methodological insights into how to evaluate safety measures in green space management and research on perceived safety. In a field experiment (n = 266), we explored whether the height of a hedge along a pathway influenced perceived safety among users. The field study showed that cutting down the hedge improved the perceived prospect of the immediate surrounding areas for female users, which again made them feel safer in the park. We developed a VR experiment for an evening scenario in the same environment (n = 19) to supplement the field study and test the effect of the intervention further. The VR experiment also found a gender effect on perceived safety, with females reporting lower perceived safety, but no effect was shown for the height of the hedge. The results in this study show that environmental attributes such as perceived prospect and concealment should be considered in the design and management of urban green spaces. Additionally, this research demonstrates an approach to conducting field experiments to test the effects of actual design interventions and then further developing these experiments using VR technology. Further research on perceived safety in outdoor spaces is needed to make use of this combined method’s potential.


2008 ◽  
Vol 33 (1) ◽  
pp. 72-85
Author(s):  
Fereshteh Habib ◽  
Ibrahim Numan ◽  
Hifsiye Pulhan

In casting a new look at city; this study interprets the urban form in respect of the role played by human perception of space. The main aim of this research at a macro level is to attain a strong theorical basis through a multi-dimensional approach to the city. The method of analyzing and carrying out a critique of it at an applied level will clarify the impact, which cultural factors have in the formation of urban form. This preliminary recognition and idealism is based on a hermeneutic and deductive method that is particular to the intellectual sciences In the process of devising theories, studying the urban planning texts related to the subject of study and the conclusion from the field study which is carried out in the Isfahan Naghshe Jahan square in the Safavy period played a key role in the research in addition to the goals and questions.


Author(s):  
Patricia Llana ◽  
David Tyrell

The Volpe Center is supporting the Federal Railroad Administration in performing rail passenger equipment crashworthiness research. The overall objective of this research is to develop strategies for improving structural crashworthiness and occupant protection. A field study of passenger train accidents is being conducted to investigate the causal mechanisms of the injuries incurred by train occupants. The investigation of the November 30, 2007 collision in Chicago, IL has provided preliminary data on the structural damage as well as occupant injuries resulting from the impact. This data will be used in simulations to guide the development of crashworthiness strategies.


2020 ◽  
pp. 0000-0000
Author(s):  
M. Dale Stoel ◽  
Doug Havelka

Major news stories demonstrate the importance and vulnerability of information technology (IT); highlighting the need to understand how to reduce risk. This study investigates the key factors affecting IT audit quality (ITAQ), focusing on individual auditor and organizational factors. We utilize multiple approaches to understand professionals' general perceptions of ITAQ and results from specific audits. Our results suggest that the importance of IT audit quality factors differs between participants' general perceptions and those reported for specific IT audit experiences. Participants' general perceptions indicated that the most important factors for ITAQ were auditors' knowledge and skills, specifically IT and business process knowledge. By comparison, actual audit experiences suggest organizational factors as more important, specifically audit planning and the auditor-client relationship. We believe these differences between general perceptions and reported results suggest a potential opportunity to improve ITAQ via additional education and upfront development of the audit teams and processes.


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