scholarly journals The importance of the operational auditing instilling confidence on the report of the external auditor: أهمية التدقيق التشغيلي في تحقيق مصداقية تقرير المدقق الخارجي من وجهة نظر محافظي الحسابات بالجزائر

2019 ◽  
Vol 3 (9) ◽  
Author(s):  
Zakia Seid benzerrouk,  Khaldah Abdallah Mohammed Esawi
Keyword(s):  
Performance Evaluation ◽  
Field Study ◽  
Basic Assumption ◽  
Point Of View ◽  
Modern Concept ◽  
Board Of Governors ◽  
External Auditor ◽  
Practical Analysis ◽  
And Performance ◽  
The Relationship

The basic topic of This research is to evaluate, from the professionals'' point of view, the effectively of the operational auditing in instilling confidence on the report of the external auditor. It also presents a Field study on a sample drawn from the board of governors of the accounts. To achieve This point, the research depends on the employment of a theoretical model which includes a number of indicators that would be invoked in the Field study. These indicators are linked to the extent of the clarity and comprehensiveness of the approach in supporting the credibility of the report of the external auditor. To achieve thèse objectives, the researchers suggested the following assumptions: -The basic assumption: - The operational auditing participates in supporting the credibility of the external auditor reports. -The minor assumptions: 1-The operational auditing is a modern concept which expanded to include the measurement of the quality and effectiveness and performance évaluation, which Will contribute to establish the credibility of the report of the External Auditor. 2- There is an impact of the operational auditing in reducing the risks to give greater credibility to the report of the External Auditor. The researchers found the following results: 1- The study asserts that the expansion of the operational auditing to include the measurement of the effectively and performance évaluation contribute in instilling credibility on the report of the external auditor. The study also proved, through the practical analysis, that the expansion in this type of auditing contribute and adds credibility on the report of the external auditor and this point asserts the achievement of the first assumption. 2- The study also proved that there is a relationship between the operational auditing and reducing the risks to increase the credibility of the report of the external auditor. This point asserts the achievement of the second assumption. 3-The study also asserted the relationship between the operational auditing and achieving the credibility of the report of the external auditor.

Aliansi Strategis dan Kinerja Perusahaan: Perspektif Teori Institusional

2020 ◽  
Vol 1 (2) ◽  
pp. 83-90
Author(s):  
Rebi Fara Handika
Keyword(s):  
Firm Performance ◽  
Institutional Theory ◽  
Empirical Research ◽  
Strategic Alliances ◽  
Strategic Alliance ◽  
Point Of View ◽  
Theory Point ◽  
And Performance ◽  
The Relationship

Abstract   This paper discussed the company's motive to join a strategic alliance from the institutional theory point of view. The theory views that strategic alliances are considered as the medium to acquire legitimation from the environment. Such legitimation then improves the company’s competitive positions and performance. Further, we propose the framework to discuss the relationship between strategic alliances and a company’s performance. The paper proceeds as follows: in the next section, we discuss the institutional theory, the strategic alliance, and firm performance. Afterward, we develop the propositions and discuss the implications for future empirical research.   Abstrak   Artikel ini membahas motif perusahaan untuk bergabung dengan aliansi strategis dari sudut pandang teori institusional. Teori ini memandang bahwa aliansi strategis dianggap sebagai media untuk memperoleh legitimasi dari lingkungan. Legitimasi tersebut kemudian dipercayai akan meningkatkan posisi kompetitif dan kinerja perusahaan. Selanjutnya, kami mengusulkan framework untuk membahas hubungan antara aliansi strategis dan kinerja perusahaan. Artikel ini akan dilanjutkan sebagai berikut: pada bagian berikutnya, kita membahas teori institusional, aliansi strategis, dan kinerja perusahaan. Setelah itu, kami mengembangkan proposisi dan membahas implikasi untuk penelitian empiris di masa depan.

Impact of employee pro-organizational unethical behavior on performance evaluation rated by supervisor: a moderated mediation model of supervisor bottom-line mentality

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xiaohui Zhan ◽  
Yun Liu
Keyword(s):  
Performance Evaluation ◽  
Organizational Behavior ◽  
Hierarchical Linear Modeling ◽  
Mediating Effect ◽  
Mediation Effect ◽  
Linear Modeling ◽  
Bottom Line ◽  
Content Type ◽  
And Performance ◽  
The Relationship

Purpose The topic of employees’ unethical pro-organizational behavior (UPB) has attracted more and more interest in both practice and academic fields. However, previous studies have mainly investigated the antecedents of UPB and little research has discussed the outcome variables. This study aims to provide a comprehensive understanding of the effect mechanism of UPB on employee performance evaluation rated by a supervisor through a leader-member exchange (LMX) and the moderating role of supervisor bottom-line mentality (BLM). Design/methodology/approach This study used a sample consisting of 304 employees and 96 supervisors in several manufacturing firms in China. The authors used hierarchical linear modeling to test the hypotheses, as this was cross-level research. In addition, this paper also uses Mplus7.4 to test the moderating effects of supervisor BLM on the indirect effects between the UPB and performance evaluation by a moderated path analysis. Findings The results confirm that UPB is positively related to performance evaluation rated by supervisors. Additionally, the mediating effect of LMX in the relationship between UPB and performance evaluation is successfully demonstrated. Furthermore, supervisor BLM cross-levelly moderates the relationship between UPB and LMX, as well as moderates the mediation effect of LMX on the correlation between UPB and performance evaluation. Research limitations/implications The primary contribution of this research is building a cross-level model for the effect of UPB on followers’ performance evaluation scored by the supervisor and thereby extending the nomological networks of both UPB and performance evaluation literature. Another contribution the study makes to the literature is that it provides a new perspective to understand how UPB relates to followers’ performance evaluation. Originality/value This is the first study about how and when UPB predicts followers’ performance evaluation rated by the supervisor.

Modeling and Mechanical Analysis of Snake Robots on Cylinders

2019 ◽  
Vol 11 (4) ◽  
Author(s):  
Chaoquan Tang ◽  
Peng Li ◽  
Gongbo Zhou ◽  
Deyuan Meng ◽  
Xin Shu ◽  
...  
Keyword(s):  
Mechanical Analysis ◽  
Point Of View ◽  
The Body ◽  
Optimal Method ◽  
Tree Structures ◽  
Snake Robot ◽  
Mechanical Models ◽  
And Performance ◽  
The Relationship ◽  
Snake Robots

The narrow and redundant body of the snake robot makes it suitable for the inspection of complex bar structures, such as truss or tree structures. One of the key issues affecting the efficient motion of snake robots in complex bar structures is the development of mechanical models of snake robots on cylinders. In other words, the relationship between the payload and structural and performance parameters of the snake robot is still difficult to clarify. In this paper, the problem is approached with the Newton–Euler equations and the convex optimal method. Firstly, from the kinematic point of view, the optimal attitude of the snake robot wrapped around the cylinder is found. Next, the snake robot is modeled on the cylinder and transformed into a convex optimization problem. Then, the relationship between the payload of the snake robot on the cylinder and the geometric and attitude parameters of the body of snake robots is analyzed. Finally, the discussion for the optimal winding attitude and some advices for the design of the snake robot are proposed. This study is helpful toward the optimal design of snake robots, including geometry parameters and motor determination.

Can “Temps” Secure Future Employment? Investigating the Relationship Between Proactive Behaviors and Employers’ Rehiring Decision

2016 ◽  
Vol 44 (4) ◽  
pp. 297-310 ◽  
Author(s):  
Marie-Ève Lapalme ◽  
Olivier Doucet ◽  
Andréa Gill ◽  
Gilles Simard
Keyword(s):  
Performance Evaluation ◽  
Information Seeking ◽  
Relationship Building ◽  
Role Clarity ◽  
Contract Renewal ◽  
Member Exchange ◽  
Seeking Behavior ◽  
And Performance ◽  
Indirect Relationship ◽  
The Relationship

This study examines how the adoption of proactive socialization behaviors by temporary agency workers is related to contract renewal intention of the supervisor in the client organization in which they are assigned. We propose that the adoption of such behaviors will be associated with a favorable performance evaluation from the supervisor in the client organization, and in turn, to his or her contract renewal intention through two mechanisms, namely, role clarity and leader–member exchange (LMX), which refers to the quality of the relationship between the temporary worker and his or her supervisor. Data were collected from 217 worker–supervisor dyads. Results indicate that information-seeking behavior is related to performance evaluation through role clarity. This indirect relationship is however negative, as greater role clarity relates negatively to performance evaluation. Our results also show that LMX acts as a mediator between feedback seeking, boss-relationship building, and performance. Finally, favorable performance evaluation is positively associated with contract renewal intention.

Process Technology and Performance Evaluation of Nylon 6/PU Stab Resistance Fabric Matrix

2010 ◽  
Vol 443 ◽  
pp. 631-636 ◽  
Author(s):  
Cho Hsun Lee ◽  
Ching Wen Lou ◽  
Jin Mao Chen ◽  
Hung Jui Liang ◽  
Jia Horng Lin
Keyword(s):  
Performance Evaluation ◽  
Daily Life ◽  
Nylon 6 ◽  
Woven Fabric ◽  
Short Fibers ◽  
Process Technology ◽  
Stab Resistance ◽  
Compound Matrix ◽  
And Performance ◽  
The Relationship

Stab resistance compound fabric is frequently used in daily life, industry, military and aerospace. In this study, Nylon 6 and Polyester short fibers were mixed in ratio of 70:30. The mixture was needle punched at speed 300 needle/min to form a stab resistant fabric. The non-woven fabric matrix, non-woven fabric/grid matrix, non-woven/water-bone polyurethane (PU), and matrix/grid/water-bone PU, were put to test their tensile stress, tear stress, and stab resistance. Latter, the most stab resistant compound matrix was constructed in lamination structures to examine the relationship between thickness and stab resistance. The result showed that stab resistance of the non-woven/grid/water-bone PU compound fabric was 115 N; the triple-layered sample D was 208 N.

Human Factors Issues on the Design of Telepresence Systems

2007 ◽  
Vol 16 (5) ◽  
pp. 471-487 ◽  
Author(s):  
Barbara Deml
Keyword(s):  
Human Factors ◽  
Interface Design ◽  
Degrees Of Freedom ◽  
Experimental Studies ◽  
Point Of View ◽  
Input Control ◽  
Machine Systems ◽  
And Performance ◽  
High Degree ◽  
The Relationship

The overall aim of this work is to provide some guidelines for the design of tele-presence systems from a human factors point of view. Developers of such human-machine systems face at least two major problems: There are hardly any standard input devices, and guiding design principles are almost missing. Further, most often telepresence systems should enable both a high degree of performance and a high sensation of presence, and yet the relationship between these two variables is still a subject of research. To cope with some of the problems, two experimental studies are presented. Each focuses on a different aspect of interface design, which is of widespread interest in the field of telepresence systems. The first is related to the control of multiple degrees of freedom and the second refers to bimanual input control. Beyond this work, a meta-analytical study is presented to describe the relationship between presence and performance more precisely. Certainly there are more issues that have to be studied (e.g., perceptual aspects) to guide the design of telepresence systems. To provide a framework for these and further human factor aspects, a computer based design guide is suggested at the end. This tool addresses system developers and assists in realizing new interfaces more effectively.

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