scholarly journals The impact peer Review Applicaiton on Reducing Audit Risk – A field study on the accounting auditing offices operating in Khartoum state –: أثر تطبيق مراجعة النظير على تقليل مخاطر المراجعة – دراسة ميدانية على مكاتب المحاسبة والمراجعة العاملة بولاية الخرطوم -

Author(s):  
Ibrahim Yagub Ismail Osman, Aisha Mousa Mohammed Yousaf, Abe Ibrahim Yagub Ismail Osman, Aisha Mousa Mohammed Yousaf, Abe

The study aimed to identify the peer review and the extent of its use in the audit offices, and then to know its impact on reducing risks in the audit, the study used the descriptive analytical method to collect and analyze the study data based on primary sources such as the questionnaire where the study was applied in the audit offices in Khartoum, the study reached Results: Most of the accounting and auditing offices operating in Khartoum state are interested in implementing peer review,There is a positive and statistically significant relationship between risks and the inverse relation between the review of the report and the discovery risks. The study concluded with recommendations including the need to pay attention to the accounting and audit offices operating in Khartoum State to apply peer review to include all offices in Sudan due to their importance in improving the quality of audit.

Author(s):  
Maen Yousef Khasawneh

This study aims to identify the impact of transformational leadership on the quality of work-life in telecommunications companies operating in the Hashemite Kingdom of Jordan. The researcher has employed the descriptive analytical approach to analyze the study data، the most important results reached in this study are: the overall average answers for the workers on transformational leadership comes high, with an arithmetic average (3.79) , while the quality of work-life has come to a medium degree with an arithmetic average (3.17). The study recommended that leaders in telecommunications companies should be encouraged to continue practicing the transformational leadership style because of its characteristics and practices that have an impact on the effectiveness of the company and taking into account the social and humanitarian aspects of workers.


Author(s):  
Arwa Hassan Baabbad

The present study aimed to find out the role of corporate governance in improving the quality of information in the Saudi Electricity Company. The researcher used the descriptive survey methodology. As to achieve the study objectives، the researcher utilized the questionnaire tool، in which the study sample (50) members of SEC distributed into employees، managers and decision makers. The study concluded to many results، among of which are: there is a statistically significant relationship between the availability of corporate governance system and performance improvement of the Saudi Electricity Company، there is a statistically significant relationship between corporate governance and appropriateness in improving the performance of the Saudi Electricity Company، it was also found that there is a statistically significant relationship between corporate governance and optimal disclosure in improving the performance of Saudi Electricity Company. The study also found that there is a statistically significant relationship between corporate governance and the right timing in improving the performance of the Saudi Electricity Company. The study suggested number of recommendations، among of which are: the importance of the shareholding companies to comply with the corporate governance regulations considering the interest of companies and their shareholders and all other parties benefiting from the financial statements، attempting to take advantage of the multiple benefits of corporate governance and expand its application in the various economic units in Saudi Arabia، conduct studies on companies that applies the requirement of the Corporate Governance Regulations، and the impact of the application of corporate governance on the shares of these units to find out the relationship between the quality of accounting information in light of the application of corporate governance and the stock market from another angle، imposing deterrent penalties concerning the Corporate Governance Regulations on companies that did not apply this regulation.


2021 ◽  
Vol 7 (1) ◽  
pp. 74-81
Author(s):  
Nur Sindi Jannati ◽  
M Rusdi ◽  
Melis Melis

This study aims to determine and analyze the impact of the Covid-19 pandemic on the income of the cracker/kemplang home industry in the Jakabaring District, Palembang City. The analytical method used in this research is a qualitative method with data collection techniques in the form of interviews, discussions with business actors and from several sources of other articles. From the research that has been carried out, it is found that the cracker/kemplang home industry continues to run its business, and the income earned by the cracker/kemplang home industry tends to be stable even in the Covid-19 pandemic situation. The factor that supports the traders to keep doing business is the awareness to continue to struggle to meet the needs of their daily lives. There are several attempts by business actors to increase an income, such as by adapting to market changes, providing good service to consumers and paying attention to the quality of goods to be sold to consumers.


Author(s):  
Ramaraj Palanisamy ◽  
Nazim Taskin ◽  
Jacques Verville

The increases in complexity of patient care, healthcare costs, and technological advancements shifted the healthcare delivery to interprofessional collaborative care. The study aims for identifying factors influencing the quality of team collaboration. The study examines the impact of trust and technology orientation on collaboration with the mediating effects of communication, coordination, and cooperation. The results of the study validate that (1) collaboration has positive and significant relationship with coordination, and cooperation; (2) trust has positive and significant relationship with communication, coordination, and cooperation; and (3) technology orientation has positive and significant relationship with cooperation but not with communication and coordination. The research and managerial implications of these factors are given in the discussion. The results can be used by healthcare professionals and managers to advance their understanding on the impact of trust and technology on collaboration mediating communication, coordination, and cooperation practices.


2017 ◽  
Vol 41 (3) ◽  
pp. 179-185 ◽  
Author(s):  
Nashalie Andrade de Alencar ◽  
Cecília Sued Leão ◽  
Anna Thereza Thomé Leão ◽  
Ronir Raggio Luiz ◽  
Andréa Fonseca-Gonçalves ◽  
...  

Objective: This study aimed to assess the impact of parent reported sleep bruxism, trait anxiety and sociodemographic/socioeconomic features on quality of life related to oral health (OHRQoL) of children and their families. Study Design: Healthy children aged 3–7 years, with (n=34) and without (n=32) bruxism were select for this study. Data was collected by applying the following instruments: The Early Childhood Oral Health Scale (B-ECOHIS) and Trait-anxiety Scale (TAS). The sociodemographic/socioeconomic characteristics were obtained by interviews with parents. Multiple logistic regression tests were performed to observe the influence of sociodemographic/socioeconomic characteristics, bruxism and trait-anxiety on the children's OHRQoL. Results: No association between sleep bruxism and all evaluated sociodemographic/socioeconomic conditions, with exception of being the only child (p=0.029), were observed. Mean B-ECOHIS and TAS scores were different (p<0.05) between children with (3.41 ± 4.87; 45.09 ± 15.46, respectively) and without (0.63 ± 1.28; 29.53 ± 11.82, respectively) bruxism. Although an association between bruxism and OHRQoL (p=0.015) was observed, it was dropped (p=0.336; OR=1.77) in the logistic regression model. Trait anxiety was the variable responsible for the impact on the OHRQoL of children (p=0.012; OR=1.05). Conclusion: Our results indicated anxiety as the main factor that interfered in the OHRQoL of children with sleep bruxism


2018 ◽  
Vol 1 (1) ◽  
pp. 1-6 ◽  
Author(s):  
Abdul Ghafoor Kazi ◽  
Muhammad Asad Arain ◽  
Payal Devi Sahetiya

Corporate governance is the system of rules, practices and method by that business corporations are directed and controlled. The aim of this research is to examine the impact of the corporate governance on the financial performance of the enlisted cement industry on the Pakistan Stock Exchange from the year 2013-17. This research is a “quantitative research” which focuses on numbers and results based on empirical analysis of actual data and logic. Ten out of seventeen cement firms listed at PSX from the period 2013-17 are selected as sample of the study. Data was collected from documents and records. Descriptive statistics, Pearson’s correlation and multiple regressions were used for data analysis. The results showed that there is no significant relationship between leverage and firm performance, the board structure has no significant relationship with firm performance, and firm size has an insignificant relationship with firm performance. The results however suggested that ownership structure has significant relationship with firm performance. The future investors in cement industry of Pakistan must consider above factors before investments. This study helps shareholders and management in decision making about the effect of ownership structure on firm performance and how these can change ownership structure. This study helps students to gain knowledge and understanding about good corporate governance and its impact on firm performance. It will also help them to go through the annual reports of companies and to analyse the financial statements so that they could learn how to analyse the performance of the firm in terms of ROE. Moreover, the study would also be a direction for future researchers and students to further add value to the subject of corporate governance and firm performance.


Author(s):  
HIDAYAH KARUNIAWATI ◽  
TRI YULIANTI ◽  
DEWI KUROTA AINI ◽  
FINISHIA ISNA NURWIENDA

Objective: Antibiotic resistance is a serious problem worldwide. One cause of antibacterial resistance is the inappropriate use of antibiotics. Thestudy of antibiotic use in hospitals found that 30–80% were not based on indications. Antimicrobial Stewardship Programs (ASP) was developed tocontrol antimicrobial resistance. This study aims to evaluate the impact of ASP in pneumonia patients qualitatively and quantitatively pre-post ASPapplied.Methods: This research is a non-experimental study. Data were taken from the medical records of pneumonia patients and analyzed qualitativelyusing the Gyssens method and quantitatively using the Defined Daily Dose (DDD) method. Sampling was conducted through purposive sampling andresults were described descriptively.Results: During the study period, 96 samples were obtained with 48 data pre-ASP and 48 data post-ASP. The results of the qualitative analysis usingthe Gyssens method show an increase in the prudent use of antibiotics from 31.25% to 62.5% pre-post ASP, respectively. Quantitative evaluationshows a decrease of antibiotic use pre-post ASP from 90.84 DDD/100 patients-days to 61.42 DDD/100 patients-days.Conclusion: The ASP can improve the quality of antibiotic use in pneumonia patients quantitatively and qualitatively.


2018 ◽  
Vol 2 (1) ◽  
pp. 296-326
Author(s):  
Sahar Ahmed Karji ◽  
Basem Lazem Moslem

The current study aims to uncover the Impact of the quality work. It has been chosen Al-Rasheed banks as a location for testing the researched variables, the study gas depended on the descriptive analytical method into managing its variables, the problem of the study refers to a set of inquiries that contribute in to specifying the relation and the effect. For reaching the goal, It has been built proposed planning to include the independent variables (quality of work life) trusted (organizational commitment) In the light of this planning, it has been formed three hypotheses ensued sub-hypotheses. The current study has been applied on a sample 35 director in the banks over mentioned in the filed of the study, It has been prepared questionnaire for collecting data including two axes that cover 38 items for measurement, depending on (Likert) as to confirm the authentication of the hypotheses over mentioned, that being addressed with a set of statistic means to specify the nature of the relation and the effect of the statistic program SPPS. Based on the study variables, along with personification, relation testing, it has been reached to a set of conclusions, most importantly: There is a spiritual effect for the quality of work life in the organizational commitment. It has been reached to set of recommendations: The necessity of cooperation of all offices in both banks in field of improving the environment of work since the responsibility is thorough and not to be restricted within one department than the other.


2017 ◽  
Author(s):  
Rafael D'Andrea ◽  
James P O'Dwyer

Peer review is the gold standard for scientific communication, but its ability to guarantee the quality of published research remains difficult to verify. Recent modeling studies suggest that peer review is sensitive to reviewer misbehavior, and it has been claimed that referees who sabotage work they perceive as competition may severely undermine the quality of publications. Here we examine which aspects of suboptimal reviewing practices most strongly impact quality, and test different mitigating strategies that editors may employ to counter them. We find that the biggest hazard to the quality of published literature is not selfish rejection of high-quality manuscripts but indifferent acceptance of low-quality ones. Blacklisting bad reviewers and consulting additional reviewers to settle disagreements can reduce but not eliminate the impact. The other editorial strategies we tested do not significantly improve quality, but pairing manuscripts to reviewers unlikely to selfishly reject them and allowing revision of rejected manuscripts minimize rejection of above-average manuscripts. In its current form, peer review offers few incentives for impartial reviewing efforts. Editors can help, but structural changes are more likely to have a stronger impact.


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