scholarly journals The Role of Forensic Accounting in Reducing the Financial Fraud in Business

2020 ◽  
Vol 2 (2) ◽  
pp. 29-37
Author(s):  
Anas Ihsan Shakir ◽  
Thabit Hassan Thabit
Keyword(s):  
Theoretical Framework ◽  
Scientific Study ◽  
Historical Background ◽  
Financial Fraud ◽  
Factors Affecting ◽  
The Public ◽  
Forensic Accounting ◽  
The World ◽  
Professional Disciplines

After the overlapping of science and with the cases of corruption and financial fraud experienced by most countries in the world, academic studies began to unite to create dual professional disciplines. One of the most important of these unions is the union of law with accounting to produce the concept of forensic accounting after the legal accounting with unlimited powers to go further to detect corruption and fraud. In this paper, we discussed many issues such as the nature of financial fraud in business, the extent of its impact on the confidence of the public mainly, the types of financial fraud and the most important factors affecting it, in addition to clarifying the theoretical framework of forensic accounting, its historical background, and its role in reducing financial fraud through a review of the most important global experiences. The importance of this paper can be presented as a scientific study that examines the possibility of using forensic accounting as an effective tool to eliminate cases of fraud in business, and to benefit the management, investors and lenders by narrowing the trust gap between these parties.

ON EVALUATION OF THE ROLE OF THERMAL AND WIND FACTORS FOR A PHYSICAL MODEL OF THE WORLD OCEAN GENERAL CIRCULATION SYSTEM

2019 ◽  
Vol 47 (3) ◽  
pp. 80-91
Author(s):  
V. G. Neiman
Keyword(s):  
Physical Model ◽  
Ocean Circulation ◽  
General Circulation ◽  
World Ocean ◽  
Circulation System ◽  
The Public ◽  
The World ◽  
Almost All ◽  
Conceptual Foundations

The main content of the work consists of certain systematization and addition of longexisting, but eventually deformed and partly lost qualitative ideas about the role of thermal and wind factors that determine the physical mechanism of the World Ocean’s General Circulation System (OGCS). It is noted that the conceptual foundations of the theory of the OGCS in one form or another are contained in the works of many well-known hydrophysicists of the last century, but the aggregate, logically coherent description of the key factors determining the physical model of the OGCS in the public literature is not so easy to find. An attempt is made to clarify and concretize some general ideas about the two key blocks that form the basis of an adequate physical model of the system of oceanic water masses motion in a climatic scale. Attention is drawn to the fact that when analyzing the OGCS it is necessary to take into account not only immediate but also indirect effects of thermal and wind factors on the ocean surface. In conclusion, it is noted that, in the end, by the uneven flow of heat to the surface of the ocean can be explained the nature of both external and almost all internal factors, in one way or another contributing to the excitation of the general, or climatic, ocean circulation.

scholarly journals Where Does the World Historian Write From? Objectivity, Moral Conscience and the Past and Present of Imperialism

2011 ◽  
Vol 46 (3) ◽  
pp. 671-685 ◽  
Author(s):  
Richard Drayton
Keyword(s):  
Iraq War ◽  
Imperial History ◽  
The Public ◽  
The Past ◽  
Academic Subject ◽  
The World ◽  
The Future ◽  
Ethical Responsibilities

The contemporary historian, as she or he speaks to the public about the origins and meanings of the present, has important ethical responsibilities. ‘Imperial’ historians, in particular, shape how politicians and the public imagine the future of the world. This article examines how British imperial history, as it emerged as an academic subject since about 1900, often lent ideological support to imperialism, while more generally it suppressed or avoided the role of violence and terror in the making and keeping of the Empire. It suggests that after 2001, and during the Iraq War, in particular, a new Whig historiography sought to retail a flattering narrative of the British Empire’s past, and concludes with a call for a post-patriotic imperial history which is sceptical of power and speaks for those on the underside of global processes.

scholarly journals The university-industry relationship under diferent approaches: the entrepreneurial university to academic capitalism

Educação ◽  
2017 ◽  
Vol 40 (1) ◽  
pp. 73
Author(s):  
Evandro Coggo Cristofoletti ◽  
Milena Pavan Serafim
Keyword(s):  
Academic Capitalism ◽  
Public Institutions ◽  
Entrepreneurial University ◽  
The Public ◽  
The World ◽  
Industry Relationship ◽  
The University ◽  
The Relationship ◽  
University Industry

The economic and political changes in the world, from the 1970s, changed the political education of the Public Institutions of Higher Education in the world. The direction of these changes was clear: the university approachedthe market and the company and created interaction mechanisms that did not exist. The article therefore reviews the academic literature that interprets the relationship between university and market/company from two perspectives: approaches that positively position of interactions, exposing their motivations, interests and forms of interaction, especially the notions on Knowledge Economy and Entrepreneurial University; approaches that observe this interaction critically and reflectively, exposing the problems of interaction, its negative aspects and the reflection of the true role of the public university from the perspective of Academic Capitalism.

scholarly journals CULTURE FACTOR IN THE POLICY OF THE ISLAMIC REPUBLIC OF IRAN

2020 ◽  
Vol 14 (1) ◽  
pp. 55-71
Author(s):  
Marina Kameneva ◽  
Elena Paymakova
Keyword(s):  
Cultural Policy ◽  
Islamic Republic ◽  
The West ◽  
The Public ◽  
Leading Role ◽  
The World ◽  
Public Consciousness ◽  
Islamic Republic Of Iran ◽  
Cultural Expansion

The article notes that the theme of culture and cultural policy for modern Iran is not a marginal issue. Culture is seen by the country’s leadership as an important component of its state political and ideological doctrine. There is analyzed the role of the Islamic factor and cultural heritage in the cultural policy of the Islamic Republic of Iran over four decades of its existence. Particular attention is paid to the role of the theory of the dialogue of civilizations proposed by M. Khatami as well as to the changing attitude towards it in the public consciousness of Iranian society. It is emphasized that the theme of “Iran and the West” is becoming particularly acute in the country today, contributing to its politicization. An attempt is being made to show that Iranian culture is increasingly becoming an important factor in the foreign policy activities of the leadership of the Islamic Republic of Iran, contributing to the strengthening of the country’s position in the world arena as a whole and the country’s leading role in the region, the realization of the idea of exporting the Islamic Revolution and implementing Iranian cultural expansion outside the country.

scholarly journals THE SEMIOTICS OF BATAK TOBA SOCIETY MARRIAGE TRADITION

2019 ◽  
Vol 19 (2) ◽  
Author(s):  
Pininta Veronika Silalahi
Keyword(s):  
Ethnic Groups ◽  
Rites Of Passage ◽  
Theoretical Framework ◽  
Charles Sanders Peirce ◽  
The Other ◽  
The Public ◽  
Cultural Activities ◽  
Marriage Ceremony ◽  
The World ◽  
Triadic Relation

Marriage is one of the culture universals being that it is contracted in every society of the world, but its mode of contract varies from one society to the other. Marriage is one of life’s major passages, one of the most profound rites of passage that a person or a couple can experience. In many cultures, marriage is generally made known to the public through marriage ceremony. This paper unravels the semiotics of a marriage tradition in Batak Toba Society. Batak Toba is one of the ethnic groups of Batak society, which is still doing wedding tradition as one of its cultural activities. The theoretical framework applied is the conception of signs by Charles Sanders Peirce. According to Peirce, ‘meaning’ is a triadic relation between a sign, an object, and an interpretant. There are three types of signs: icon, index and symbol. This work will reveal the meaning of icons, indexes and symbols in the marriage tradition.

Feminist, Sexual, and Queer Citizenship

2017 ◽  
pp. 152-177 ◽  
Author(s):  
Leti Volpp
Keyword(s):  
Public Domain ◽  
Gay And Lesbian ◽  
The Public ◽  
The World ◽  
Queer Citizenship

The line dividing citizens and those excluded from its promise was long shaped by the public/private dichotomy, consigning women to the private, while reserving citizenship’s sphere of the public domain for men. Feminist theorists, in criticizing this dichotomy, have examined the relationships between citizenship, dependency, and reproduction. While those considered sexually deviant have suffered exclusions from citizenship, gay and lesbian subjects in some sites currently enjoy a role as model citizens. This shift has accompanied a transition in the role of the citizen from producer of work to consumer: the privatized, self-governing, and sexually free individual is today’s prototypical citizen. This new sexual citizen is contrasted with illiberal others, who are cast outside as unfit candidates for citizenship. Queer citizenship does not provide a more encompassing vision; citizenship is not available to be queered, given how it inevitably splits the world into those who belong and those left outside.

Entrepreneurship and Innovation in Lebanese Healthcare

2017 ◽  
pp. 208-220
Author(s):  
Johnny Chalita Chaanine
Keyword(s):  
Employee Performance ◽  
Working Life ◽  
Working Environment ◽  
Historical Background ◽  
Healthcare Industry ◽  
Factors Affecting ◽  
Life Conditions ◽  
Working Environments ◽  
Entrepreneurial Factors

In a world that is swiftly evolving, working life conditions are continuously changing too; this chapter will deal with changing environment and its impact on our lives; it will cover the historical background of healthcare in Lebanon, the entrepreneurial factors affecting the Lebanese hospitals stressing on the working life needs especially the skills needed to learn new things which will provide a better ability to adapt to changing working environments. This chapter also stresses on the role of core competences among entrepreneurs in special fields of social and health care. The healthcare industry has experienced a worldwide growth and proliferation of innovation aimed at improving our lives, its quality and providing better treatment in addition to creating a good working environment enhancing employee performance and self-satisfaction.

scholarly journals Human in the world of culture: the great patriotic war in the historical and cultural heritage of northeast of Russia (on the example of Yakutia)

2019 ◽  
Vol 72 ◽  
pp. 03009
Author(s):  
Saassylana Sivtseva ◽  
Olga Parfenova
Keyword(s):  
World War Ii ◽  
Cultural Heritage ◽  
World War ◽  
Public Places ◽  
The Public ◽  
The World ◽  
Great Patriotic War ◽  
Architectural Structures ◽  
Human Losses

The historical and cultural heritage, expressed in monuments, architectural structures, dedicated to the Great Patriotic War, today is significant. The purpose of the article is to determine the role of society in perpetuating the memory of the Great Patriotic War. The authors conclude that the events of World War II find a lively response from the public. At the same time, new tendencies in commemorative practices are traced - tragic pages of history that until recently were “uncomfortable” (and in Soviet times banned for research), such as human losses, extremely high mortality of the civilian population from hunger, forcibly transferred to special settlements, - began to be reflected in the construction of monuments, memorable places. The location of these monuments is specific - they were erected at a certain distance from public places, at the territories of churches (victims of famine, victims of political repressions), which is associated with the predicted ambiguity of their perception.

Consumer purchase intention of a cosmetic product after the Fukushima nuclear incident

2018 ◽  
Vol 46 (4) ◽  
pp. 551-561 ◽  
Author(s):  
Jae Hoon Hyun ◽  
Suk Bong Choi
Keyword(s):  
Purchase Intention ◽  
Structural Equation ◽  
Brand Image ◽  
Equation Modeling ◽  
Factors Affecting ◽  
The Public ◽  
Cosmetic Product ◽  
Consumer Purchase Intention ◽  
The Impact

We examined the factors affecting consumer purchase intention of a cosmetic product after the Fukushima nuclear incident and the role of distinctiveness in postcrisis recovery. Through a 2-group experiment and structural equation modeling, we found that the incident did not affect the firm's reputation and brand image but it was perceived as a significant threat to health and product safety that consequently negatively affected purchasing intentions. Findings also showed that high distinctiveness is a valid factor in diminishing the impact of crisis. In particular, a firm's reputation and indirect effects on revenue are least affected by, or even positively related to distinctiveness. We have included discussion of the critical implications for firms around the importance of maintaining desirable relationships with the public as preparation for a crisis and for rapid postcrisis recovery.

scholarly journals Sports Tourism

2014 ◽  
Vol 21 (2) ◽  
pp. 92-96 ◽  
Author(s):  
Marina Gozalova ◽  
Alexey Shchikanov ◽  
Aleksandr Vernigor ◽  
Vardan Bagdasarian
Keyword(s):  
Correlation Dependence ◽  
Factors Affecting ◽  
Sporting Event ◽  
The World ◽  
Sports Tourism ◽  
Tourism Attractions

Abstract Introduction. This article is devoted to sports tourism. The purpose of this article is to examine theoretical material on sports tourism, to analyze sports tourism in Russia and to search for promising areas for the study of sports tourism in our country. Material and methods. In this part the authors develop the idea of the role of doing sports and keeping fit. For anyone who really wants to be healthy, fitness has become an integral part of their lives. Results. The purpose of this research is to study theoretical material on sports tourism, to analyze sports tourism in Russia and to search for promising areas for the study of sports tourism in our country. On the basis of their research the authors come to the conclusion that sports and tourism are interconnected. There are important factors affecting the situation of sports tourism in Russia. The paper examines sports tourism attractions in Russia. Conclusion. The authors conclude that there exists a high correlation dependence of foreign and domestic development of sports tourism on resources allocated for sports infrastructure. All in all, sports tourism tours draw visitors to their favorite sporting event, facility, or destination throughout the world.

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