scholarly journals The Role of Forensic Accounting Techniques in Reducing Cloud Based Accounting Risks in the Jordanian Five Stars Hotels

2021 ◽  
Vol 18 ◽  
pp. 434-443
Author(s):  
Firas Hashem

The current study investigated the role of forensic accounting techniques in reducing Cloud Based Accounting risks in the Jordanian five stars hotels. The study population consisted of all accountants in Jordanian five stars hotels. Five stars hotels accountants located in Amman the capital were selected subjects. The total is (170) accountants. A random sample amounting 118 accountants were selected. 118 questionnaires were distributed and 96ones were collected. The study concluded that: There is a significant role of Forensic Accounting Techniques ((FPDDS), (FAIIS), (LMAS), (CARDR)) in reducing Cloud Based Accounting risks in the Jordanian five stars hotels. Despite the fact that nature of computer crime is increasing daily, so there is a need for different types of efforts, to be made on all levels of cloud investigations. And in the same time all legislations and codification related to computer crimes must be updated and reviewed from time to time to keep up with emerging technology.

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Asaad Mohammed Ali Wahhab

The study aims to identify the responsibility of the external auditor in examining and evaluating the dimensions of sustainability information from the perspective of the auditors who are working in Iraqi companies and auditing offices. To achieve this goal, a questionnaire was created and distributed to a random sample of the study population consisting of auditors working in Iraqi companies and auditing offices. 83 questionnaires were retrieved, and all were valid for statistical analysis, which indicates100% of the sample study. The results of the study show that there is awareness among the external auditors in Iraq about their responsibility to examine and evaluate information related to dimensions of economic, environmental and social and the governance rules for sustainability and their application of the standards on the global reporting initiative (GRI). Besides, the presence of high trend among the auditors causing them to be accountable to the society who are the stakeholders, causing problems that can hinder the performance of the auditors in fulfilling their professional responsibility. This study will highlight several pieces of evidence from the works of literature as references of information to the external auditor and the corporate sustainability in Iraq to the future empirical and theoretical researcher.


2017 ◽  
Vol 17 (2) ◽  
pp. 183-204 ◽  
Author(s):  
Florian Haas

Abstract German has a set of nouns which are derived from a combination of a preposition and the reciprocal pronoun einander ‘one another’. Compounds of this type are strikingly absent from English, although all the components that enter the German formations are available in English, as well. This paper takes a closer look at the relevant word-formation patterns, focusing on compounding and different types of conversion, also taking into account the diachrony of reciprocal pronouns (einander in German and each other/one another in English) and the role of morphological schemas. It will be argued that for explaining the lack of English nouns corresponding to the German nouns under discussion contrasts in the history and the grammar of reciprocals are less relevant than (i) the availability of well-entrenched word-formation patterns, and (ii) the more significant role of ‘syntactic conversion’ in German.


2004 ◽  
Vol 32 (7) ◽  
pp. 637-648 ◽  
Author(s):  
Abdulaziz Al-Mhelby ◽  
Humood Al-Muqate ◽  
Mohammad Al-Dhafiri

This study explored how school administrators in Kuwait conceive students' thinking skills and their perceived role in promoting such skills. A random sample of school principals and head teachers was interviewed. A major finding of this study was that administrators understand students' thinking in terms of higher levels of thinking activities. Administrators also indicated that they can play a significant role in this endeavor by giving teachers the opportunity to be creative and encouraging and helping them to be so. However, they believe that their role is hindered by their limited authority, their many managerial responsibilities, and the limited time available to finish the prescribed curriculum.


1997 ◽  
Vol 24 (1) ◽  
pp. 129-150 ◽  
Author(s):  
LENING ZHANG

Pursuing the recent resurgence of research interest in labeling theory, this study addressed an important but relatively neglected issue—the informal labeling process and delinquency—with data collected in the National Youth Survey. A testable model was developed by clarifying and specifying some conceptual issues regarding the informal labeling process. Consistent with labeling theory, the results of the data analysis based on this model indicated the significant role of informal reactions in accounting for youths' subsequent life and behavioral adjustments. However, in some important dimensions, the role was not uniform across different types of significant others and across gender. The theoretical implications of these findings are discussed.


2021 ◽  
Author(s):  
Muhammad Reza ◽  
Annisa Nurul Utami ◽  
Auliya Nur Amalina ◽  
Didi Prasetyo Benu ◽  
Alvian Ikhsanul Fatya ◽  
...  

This paper investigates polyaniline (PANI) adsorption behavior towards triiodide ion (I3-) solution in acetonitrile. Two different types of PANI, namely PANI emeraldine salt (PANI ES) and nanostructured PANI ES (NPES)...


2016 ◽  
Author(s):  
Cristina Toro Jiménez

El inicio de esta investigación se sitúa en una inquietud hacia una de las primeras formas de arte que el ser humano manifiesta de forma casi instintiva, la Danza; así mismo el contacto más directo con esta siendo lenguaje expresivo, donde la anatomía artística se convirtió en protagonista de la investigación. Este proyecto, refleja un cuerpo que se desliza en un tiempo preciso y un espacio narrativo en el cual se desdibuja descifrándose a sí mismo en la huella danzada, identidad de este y pretensión nuestra a alcanzar; algo efímero, su huella, su representación, su propia voz. Con ello se quiso reflejar que un dibujo anatómico, al igual que la danza de un cuerpo, se puede traducir a través del espacio y el tiempo, en cualquier otro modo de creación, ya sea escultórico, pictórico, escenográfico, musical, fotográfico, etcétera; cabe destacar el importante papel que juega el espacio y tiempo en este, pues traduce y traspasa los lenguajes trasladando la dimensión espacial; Hablamos pues, de bidi y tridimensionalidad.Dancing space traceThe aim of this research is to sed light on the latent concern about one of the earliest forms of art which humans being manifest instinctively, the Dance, moreover, the direct connection of this art with the expressive body language, where the artistic anatomy became the protagonist and challenge of this study. According to the facts mentioned above, the work focused on the body that slides into the precise time as well as the narrative space in which is decoded it self on the dance track, that represents it’s identify, moreover led my final goal to reach. Something ephemeral, it’s footprint, representation, what’s more it’s own voice. Furthermore, it is a reflection of how a picture of the anatomic body, as well as it’s own dance, can be represented through the space and time dimensions as any sort of creation. Whether sculptural, painterly, scenic, musical, photographic, so on. It claims to be noted the significant role of time and space on the dance as transfers and translate the different types of languages developing and modifying the spacial translation. Ending up in the bidi and three-dimensionality matter.“Danzando il segno dello spazio”L’inizio di questa ricerca si trova in una inquietudine verso una delle prime forme d’arte che l’essere umano manifesta quasi istintivamente, la danza; Allo stesso modo il contatto più diretto con questa come linguaggio espressivo, in cui l’anatomia artistica divenne protagonista delle indagini. Questo progetto, riflette un corpo scorrevole in un tempo preciso e uno spazio narrativo in cui si sfuma decifrato sé stesso nel segno danzato, l’identità di questo e obiettivo nostro di raggiungere; qualcosa di effimero, la sua impronta, la sua rappresentazione, la propria voce. Questo è stato lo scopo per dimostrare che un disegno anatomico, come la danza di un corpo, può essere tradotto attraverso lo spazio e il tempo, in qualsiasi altra modalità di creazione, sia la scultura, la pittura, teatro, musica, fotografia, ecc. Vale la pena notare l’importante ruolo dal spazio e il tempo in questo progetto, poiché traduce e proietta i linguaggi spostando la dimensione spaziale; Si parla poi di bidi e tridimensionalità


Author(s):  
Amalia Juniarly ◽  
Dira Dahtiarani

The study aims to determine the role of religiosity on conformity in hijab female students. The study population was university X students whom wear hijab, and with aged 18-23 years old. The research sample used 160 people and for try out with 50 people. This study used sampling quota techniques. Religiosity and conformity was measured by the scale which refers to the  dimensions of religiosity from Ancok and Suroso (2011) and type of conformity from Nail, Domenico and McDonald (2013). The research used simple regression analysis. The result obtained by value of RR = 0.559, R square = 0.313, F = 71.884, P = 0.000 (p <0.05), it meaning that there is a significant role of religiosity towards conformity. Thus the hypothesis proposed is accepted. 


2021 ◽  
pp. 1991-1998
Author(s):  
Abdallah Abusalma

This study aimed to know the role of strategic creativity in the sustainability of business in the Jordanian tourism sector in the shadow of the Corona pandemic, in addition to knowing the impact of its growth and what is the level of strategic creativity in the Jordanian tourism sector. The study population may consist of all employees of tourism companies in Jordan with all their services, and a questionnaire was created in order to achieve the aim of the study. The study used the analytical, descriptive, quantitative approach, whereby a random sample (319) respondents were distributed. After analyzing the study, the results showed that the level of strategic creativity in the Jordanian tourism sector is high, and that strategic innovation has an impact on the sustainability of businesses in that sector. The study recommended the necessity of supporting the Research and Development Department as a strategy for tourism companies to get out of the Corona pandemic.


A large number of dictionary projects use Sketch Engine as it is the most renowned corpus management and corpus query tool. This paper sheds light on the significant role Sketch Engine plays in relation to different types of corpora. The software’s features that support the creation of multilingual dictionaries and lexigraphy are also discussed. The software keeps on updating its old features to facilitate the users, and also adds entirely new features every now and then


2018 ◽  
Vol 10 (2) ◽  
pp. 57
Author(s):  
Hani Ali Aref Al-Rawashdeh

The current study aims to define the role of internal control components on financing activities in Jordan Islamic Bank. The study population was made of all the funding granting committees’ employees in Jordan Islamic Bank (North region); (48) employees in (2017). The study sample included the study population as a whole, but due to the absence of some employees, the study sample was made of (40) employees as a result. To accomplish the study objectives, both; the descriptive and analytical approaches have been used, besides (T-test) and simple linear regression analysis. The study reached several results, the most important among them were: there is a statistically significant role for the internal control components on the financing activities in Jordan Islamic Bank (North region) at Sig. (α≤0.05), with a high level. there is a statistically significant role for the internal control environment over the financing activities in Jordan Islamic Bank (North region) with a very high level at Sig. (α≤0.05), there is a statistically significant role for the internal control activities accredited by the internal control committees over the financing activities in Jordan Islamic Bank (North region) with a very high level at Sig. (α≤0.05), there is a statistically significant role for the communication and information system applied by the internal control committees over the financing activities in Jordan Islamic Bank (North region) with a very high level at Sig. (α≤0.05), there is a statistically significant role for the follow-up system adopted by  the internal control committees over the financing activities in Jordan Islamic Bank (North region) with a very high level at Sig. (α≤0.05), and there is a statistically significant role for the risk assessment system applied by the internal control committees over the financing activities in Jordan Islamic Bank (North region) with a medium level at Sig. (α≤0.05). Based on these results, the researcher recommended the importance of developing the internal control environment and increasing its efficiency, besides, maintaining the quality of policies and procedures that helps guaranteeing executing the management views and developing the risk assessment system.


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