scholarly journals The impact of periodic change of the external auditor on the credibility of financial reports in Sudanese banks

2021 ◽  
pp. 34-54
Author(s):  
الطيب المجتبي البلولة محمد ◽  
سامية أحمد سمل محمد نور ◽  
عبد الرحمن عمر أحمد محمد ◽  
حسين مدور
Keyword(s):  
Linear Regression ◽  
Analytical Approach ◽  
Target Population ◽  
Periodic Change ◽  
Moral Obligations ◽  
High Quality ◽  
Financial Reports ◽  
External Auditor ◽  
The Impact

This study aims to measure the impact of periodic change of the external auditor on the credibility of financial reports in Sudanese banks. The target population of the study were the employees in Sudanese banks in Khartoum State. The study used descriptive analytical approach where the questionnaire is used as a tool for data collection. 200 questionnaires were administered to the targeted sample, and 172 were completed and returned with a recovery rate of 86%. However, by using linear regression for analysis, the result found that there is a significant effect of the periodic change of the external auditor on the credibility of financial reports of the Sudanese banks, the results revealed that there is a need for moral obligations, integrity, and honesty in issuing high-quality of financial reports to gain trust among users.

scholarly journals Auditor Competence, Independence And Their Influence On Audit Quality (Empirical Study At Public Accountant Office Of Padang)

2019 ◽  
Author(s):  
Agussalim
Keyword(s):  
Decision Making ◽  
Linear Regression ◽  
Audit Quality ◽  
Auditor Independence ◽  
High Quality ◽  
Financial Reports ◽  
Client Relationship ◽  
Regression Correlation ◽  
Public Accountant

High quality of audit will produce reliable financial reports as a basis for decision making. This study aims to investigate the influence of auditors competence and independence toward audit quality either partially or simultaneously. The sample of this study is auditor at Public Accountant Office of Padang a total of 32 respondent. The analysis of data is conducted by using multiple linear regression, correlation and determination. The results of this study shows that educational indicator in auditor competence is more dominant contributing of 34.42%, while auditor independence for indicator of long auditor - client relationship is more dominant of 25.49%. In terms of audit quality, timely indicator gives the larget contribution of 25.40%. Either partially or simultaneously the competence and independence influence significantly toward quality audit. This is supported by information generated in this study that the degree of sensitivity is very strong of 81. 17% where the level of truth or accuracy of audit quality is determined by the competence and independence of the auditors. Based on the analysis result, it shows that the competence and independence affect the audit quality at Public Accountant Office of Padang either partially or simultaneously which produce a good quality of the audit work.

scholarly journals How Different Fermentation Type Affects Volatile Composition of Plum Jerkums

2021 ◽  
Vol 11 (10) ◽  
pp. 4658
Author(s):  
Magdalena Januszek ◽  
Paweł Satora
Keyword(s):  
Volatile Compounds ◽  
Current Paper ◽  
Higher Alcohols ◽  
High Quality ◽  
Volatile Composition ◽  
Spontaneous Fermentation ◽  
Fermentation Efficiency ◽  
Yeast Strains ◽  
The Impact

Quality of plum jerkum is significantly associated to the profile of volatile compounds. Therefore, we decided to assess the impact of various fermentation types on selected properties of plum jerkums, especially compounds which contribute to the aroma of the finished product. We used the following yeast strains: S. cerevisiae S1, H. uvarum H2, and Ethanol RED (S. cerevisiae). Moreover, we considered spontaneous fermentation. S. cerevisiae and H. uvarum strains were isolated during the fermentation of Čačanska Lepotica or Węgierka Dąbrowicka (plum cultivars), respectively. As for fermentation type, spontaneous fermentation of H. uvarum H2 provided the best results. It could be associated to the fact that plum juices fermented with H. uvarum H2 presented the highest concentration of terpenoids, esters, or some higher alcohols. In the current paper, application of indigenous strains of yeasts resulted in the required oenological characteristics, e.g., highest fermentation efficiency and concentration of ethanol was determined in juices fermented with Ethanol RED (S. cerevisiae) and also with S. cerevisiae S1. Our results suggested that indigenous strains of yeasts present in plums demonstrate great potential for the production of plum jerkums of high quality.

scholarly journals Health-Related Quality of Life of Elderly Women with Fall Experiences

2021 ◽  
Vol 18 (15) ◽  
pp. 7804
Author(s):  
Jiyoung Song ◽  
Eunwon Lee
Keyword(s):  
Quality Of Life ◽  
Elderly Women ◽  
The Elderly ◽  
Basic Data ◽  
Health Related Quality ◽  
High Quality ◽  
Related Quality ◽  
Health Related ◽  
The Impact

This study aimed to describe the health-related quality of life of elderly women with experience in fall treatment as well as to prepare basic data for the development of interventions to improve the quality of life for this group. The study was based on raw data from the 2019 Korea Community Health Survey. Using the SPSS program, the characteristics of the subjects were tested by frequency, percentage, and chi-square test. To establish the impact of fall experience on the health-related quality of life of elderly women, the OR and 95% CI were calculated using multiple logistic regression analysis. Of the 4260 people surveyed, 44.7% of the elderly women said they had a high quality of life, whereas 55.3% of the elderly women said they had a low quality of life. A younger age was associated with a better-rated health-related quality of life. Those who lived in a city and had a high level of education tended to describe a high quality of life. The quality of life was considered high by those who exercised, but low by those who were obese or diabetic. The results of this study can lead to a better understanding of the experiences of elderly women who have experienced falls, and they can be used as basic data for the development of related health programs.

scholarly journals A139 IMPROVED QUALITY OF LIFE AFTER ENDOSCOPIC THERAPY FOR BARRETT’S ESOPHAGUS AND EARLY ESOPHAGEAL CANCER IN SOUTHERN ALBERTA

2021 ◽  
Vol 4 (Supplement_1) ◽  
pp. 125-126
Author(s):  
T Jeyalingam ◽  
M Woo ◽  
S E Congly ◽  
J David ◽  
P J Belletrutti ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Barrett’S Esophagus ◽  
Barrett's Esophagus ◽  
Endoscopic Therapy ◽  
Negative Impact ◽  
Older Age ◽  
The Impact

Abstract Background In patients with Barrett’s esophagus (BE), endoscopic therapy reduces the risk of progression to invasive esophageal adenocarcinoma (EAC). Data on the impact of endoscopic therapy on patient quality of life (QoL) is limited. Aims We aimed to assess: (1) change in QoL during the course of endoscopic therapy for BE, (2) factors which predict this change, (3) whether achieving complete remission of dysplasia (CRD) or intestinal metaplasia (CRIM) affect the degree of change. Methods We conducted a retrospective observational study using a prospectively maintained database of BE patients treated in Calgary, Alberta from 2013–2020 containing data on demographics, BE disease characteristics and therapeutics, QoL, and follow-up. QoL was determined prior to initiation of therapy and after each treatment session using a validated questionnaire. Descriptive statistics were calculated and change in QoL was compared using a Wilcoxon signed ranks test. Backwards multiple linear regression analysis was performed to determine predictors of change in QoL. Results Of 130 BE patients, 112 (86.1%) were male and 104 (80%) had dysplastic histology or intramucosal carcinoma on index endoscopy. Mean (SD) age was 65.6 (12.0) years. At time of analysis, 76 patients (58.5%) had completed endoscopic therapy, of whom 69 (90.8%) achieved CRIM; 54 patients (41.5%) were still undergoing treatment. There was significant improvement in all QoL measures during the treatment course except for “depression” (Table 1). Patients with CRIM or CRD had reductions in “sleep difficulty” and “negative impact on life” to a significantly greater degree vs patients not achieving CRIM (Δ sleep -0.45 vs 0.0, P=0.002; Δ negative impact -0.4 vs -0.05, P=0.014) or CRD (Δ sleep -0.40 vs +0.60, P=0.002; Δ negative impact -0.40 vs +0.20, P=0.04). Multiple linear regression revealed older age (B=-0.03, P=0.008) and fewer number of EMR sessions (B=0.254, P=0.008) were correlated with greater improvement in QoL. Conclusions Endoscopic therapy improves QoL in BE patients, especially in those achieving CRIM/CRD. Older age and fewer EMRs are correlated with greater improvement in QoL. These results further reinforce the role of endoscopic therapy as the first line treatment of BE and early EAC. Funding Agencies None

scholarly journals An Adaptive Bitrate Switching Algorithm for Speech Applications in Context of WebRTC

2021 ◽  
Vol 17 (4) ◽  
pp. 1-21
Author(s):  
Mohannad Alahmadi ◽  
Peter Pocta ◽  
Hugh Melvin
Keyword(s):  
Real Time ◽  
Data Exchange ◽  
Quality Of Experience ◽  
End User ◽  
High Quality ◽  
Content Type ◽  
Switching Algorithm ◽  
Wide Range ◽  
The Impact

Web Real-Time Communication (WebRTC) combines a set of standards and technologies to enable high-quality audio, video, and auxiliary data exchange in web browsers and mobile applications. It enables peer-to-peer multimedia sessions over IP networks without the need for additional plugins. The Opus codec, which is deployed as the default audio codec for speech and music streaming in WebRTC, supports a wide range of bitrates. This range of bitrates covers narrowband, wideband, and super-wideband up to fullband bandwidths. Users of IP-based telephony always demand high-quality audio. In addition to users’ expectation, their emotional state, content type, and many other psychological factors; network quality of service; and distortions introduced at the end terminals could determine their quality of experience. To measure the quality experienced by the end user for voice transmission service, the E-model standardized in the ITU-T Rec. G.107 (a narrowband version), ITU-T Rec. G.107.1 (a wideband version), and the most recent ITU-T Rec. G.107.2 extension for the super-wideband E-model can be used. In this work, we present a quality of experience model built on the E-model to measure the impact of coding and packet loss to assess the quality perceived by the end user in WebRTC speech applications. Based on the computed Mean Opinion Score, a real-time adaptive codec parameter switching mechanism is used to switch to the most optimum codec bitrate under the present network conditions. We present the evaluation results to show the effectiveness of the proposed approach when compared with the default codec configuration in WebRTC.

scholarly journals A study of the impact of information disclosure quality on the efficiency of corporate investment—Based on civil engineering listed companies

2020 ◽  
Vol 198 ◽  
pp. 03032
Author(s):  
Liying Zhang
Keyword(s):  
Life Cycle ◽  
Civil Engineering ◽  
Listed Companies ◽  
Investment Efficiency ◽  
Disclosure Quality ◽  
High Quality ◽  
Life Cycle Stages ◽  
Quality Disclosure ◽  
The Impact

Most of the existing studies on the impact of disclosure quality of listed companies on the investment efficiency of enterprises are based on the static level, and the article investigates the evolution of disclosure quality on the investment efficiency of enterprises from the dynamic level by dividing the life cycle of enterprises. Taking the data of Shenzhen civil engineering companies from 2013-2017 as the research sample, it uses multiple regression analysis to empirically test the impact of disclosure quality of listed companies on the investment efficiency of enterprises at different life cycle stages. The results show that when no distinction is made between life cycle stages, high quality disclosure can significantly inhibit the inefficient investment behavior of firms; in the growth and maturity samples, high quality disclosure can significantly inhibit underinvestment and overinvestment; in the recessionary samples, high quality disclosure can significantly inhibit underinvestment and has no significant effect on overinvestment.

scholarly journals The Impact of Inventory Valuation Methods on Corporate Financial Reports.

2016 ◽  
Vol 12 (3) ◽  
pp. 125-134
Author(s):  
A. Bruce Caster ◽  
Wanda K. Causseaux
Keyword(s):  
Learning Outcomes ◽  
Business Students ◽  
Balance Sheet ◽  
Financial Statement ◽  
Financial Indicators ◽  
Hypothetical Case ◽  
Financial Reports ◽  
Income Statement ◽  
The Impact

Business students are generally introduced to LIFO and FIFO in their first accounting course. However, that introduction generally focuses exclusively on computing ending inventory and cost of goods sold.  Students are rarely challenged to compute or analyze the impacts of LIFO and FIFO on the income statement, balance sheet, or cash flow statement.  This paper presents a hypothetical case designed to provide a framework within which students can compute, analyze, and discuss the financial statement impacts and economic impacts of choosing one or the other of these accounting methods.  The questions in this case also address the effects of this choice on financial indicators like liquidity ratios, the impacts of each method on quality of earnings, and the potential impacts of IFRS convergence on companies that are currently using LIFO.One important feature of this case is its adaptability to support a variety of learning outcomes in different courses.  This flexibility results from making the questions posed in the case as independent of each other as possible.  That independence allows a professor to select only the questions that support the learning outcomes for that professor’s specific course.  The teaching notes discuss in detail possible course applications and uses of this case.

Durability and Permanence in the Quality – Contemporary Parameters, Defining the Papers and Cardboards for Printing Art

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Denitsa Ivanova-Alexandrova ◽  
◽  
◽  
Keyword(s):  
Chemical Composition ◽  
Quality Parameters ◽  
High Quality ◽  
Graphic Art ◽  
Long Period ◽  
External Influences ◽  
Two Factors ◽  
Composition Properties ◽  
The Impact

The long lifecycle, also known as durability and the permanence / invariability in the quality of papers and cardbords for graphic art, are today the basic requirements, imposed by printed art in terms of high quality parameters. These two factors are a manifestation, depending on different internal chemical-composition properties of the paper consistency and external influences of the ambience. Longevity and permanence are perceived as a function of aging and are actually observed at a later point in time. It is important to clarify that they are terms with different contents where „durability” is perceived as the ability of the paper or cardboard to resist the impact of wear during use, and the „permanence” is the possibility of product to remain chemically and physically stable for a long period of time.

scholarly journals Accreditation of research in the thermo-climatic chamber - various aspects

2018 ◽  
Vol 183 ◽  
pp. 01009
Author(s):  
Artur Gawlik ◽  
Piotr Kucybała ◽  
Danuta Owczarek ◽  
Janusz Pobędza
Keyword(s):  
Quality Management ◽  
Environmental Conditions ◽  
Quality Management System ◽  
New Products ◽  
Heavy Duty ◽  
Climatic Chamber ◽  
High Quality ◽  
University Of Technology ◽  
The Impact

One of the important aspects in the implementation of new products for production in the open field is the assessment of the impact of environmental conditions on their operation. Typically thermo-climatic research is carried out for such project. The laboratory of Techno-climatic Research and Heavy Duty Machines of Cracow University of Technology, equipped with a large-sized thermo-climatic chamber conducts this type of research. Bearing in mind the assurance of high quality of the conducted research, the quality management system (QMS) was developed and implemented. The article describes the requirements, scope and process of obtaining a Polish Centre for Accreditation (PCA) certificate.

scholarly journals The Impact of Virtual Human Voice on Learner Trust

2019 ◽  
Vol 63 (1) ◽  
pp. 2272-2276 ◽  
Author(s):  
Scotty D. Craig ◽  
Erin K. Chiou ◽  
Noah L. Schroeder
Keyword(s):  
Female Voice ◽  
Self Report ◽  
Virtual Human ◽  
Instructional Video ◽  
Text To Speech ◽  
High Quality ◽  
Human Voice ◽  
Synthetic Voices ◽  
The Impact

The current study investigates if a virtual human’s voice can impact the user’s trust in interacting with the virtual human in a learning setting. It was hypothesized that trust is a malleable factor impacted by the quality of the virtual human’s voice. A randomized alternative treatments design with a pretest placed participants in either a low-quality Text-to-Speech (TTS) engine female voice (Microsoft speech engine), a high-quality TTS engine female voice (Neospeech voice engine), or a human voice (native female English speaker) condition. All three treatments were paired with the same female virtual human. Assessments for the study included a self-report pretest on knowledge of meteorology, which occurred before viewing the instructional video, and a measure of system trust. The current study found that voice type impacts a user’s trust ratings, with the human voice resulting in higher ratings compared to the two synthetic voices.

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