scholarly journals The Impact Of Adherence To International Auditing Standards In Increasing The Quality Of Audit Services A field study on external audit offices

2022 ◽  
Vol 17 (2) ◽  
pp. 179-197
Author(s):  
مصعب أحمد مصطفى محمد ◽  
د. ياسر تاج السر محمد سند

The study aimed to identify the impact of adherence to the general standards of international auditing and increase the quality of audit services. Where the problem of the study was the collapse of many companies and economic institutions in recent years to filing complaints and judicial disputes against audit offices due to the poor quality of services provided by audit offices, which affected the reputation of the audit profession. Individuals to learn more effectively and use these strategies increased the quality of services provided, commitment to transparency and independence increased investor confidence and raised the level of service provided to the client, the study recommended developing the personal qualities necessary to carry out professional and technical duties throughout the auditor’s working life.

2016 ◽  
Vol 13 (3) ◽  
pp. 274-279 ◽  
Author(s):  
Zeleke Worku

A survey was conducted (2012 to 2014) in the City of Tshwane in order to assess and evaluate determinants of adequate municipal services that are routinely provided to operators of start-up business enterprises. Data used in the report come from 1.058 small businesses. The aim of research is to assess and evaluate the relationship between the quality of services and sustained viability in small business enterprises. The study was conducted against the background of a high failure rate among newly established small businesses in the City of Tshwane. The study showed that there was a significant association between positive perception of business operators on the quality of municipal services provided to them and viability of businesses. The percentage of viable business enterprises that were satisfied with the quality of services provided to them was 87%. The percentage of non-viable business enterprises that were satisfied with the quality of services provided to them was only 13%. Profitability in business enterprises was significantly affected by lack of capacity for fulfilling the business and entrepreneurial needs of newly established businesses [hazard ratio = 3.58; P = 0.000; 95% C. I. = (1.45, 5.46)], inappropriate policy [hazard ratio = 3.19; P = 0.000; 95% C. I. = (1.39, 5.28)], and lack of tailor made training programs directed at newly established small businesses [hazard ratio = 2.89; P = 0.000; 95% C. I. = (1.24, 4.77)]. In-depth interviews conducted with business operators led to similar findings. Keywords: city of Tshwane, small businesses, municipal services, perception, hazard ratio. JEL Classification: L26, H7, L8


2021 ◽  
pp. 123-145
Author(s):  
Jakkie Cilliers

AbstractIn this chapter Cilliers provides an overview of trends in education in Africa and compares that with progress in other regions. In addition to a review of common educational outcomes such as measuring years of schooling, he places attention on the poor quality of education and roles of gender exclusion. That is followed by a summary of future education requirements and a scenario, Boosting Education, that explores the impact of improvements in the quality and quantity of education in Africa while taking advantage of technology to promote learning outcomes and human development.


2021 ◽  
Author(s):  
Milan Palević ◽  

In this paper, the author tries to emphasize the importance of international and positive legal guarantee of property rights as well as the issue of return of confiscated property or market compensation, and especially to come to conclusions that would help better respect the human right to peaceful enjoyment of property. In that sense, certain judgments of the European Court of Human Rights were analyzed. Special attention in the paper is paid to the types of restitution and the low coefficient of compensation, which violates and calls into question the fairness of the process itself. A brief critical review of the privatization process was also made. Thus, it was pointed out that the restitution procedure should have been carried out first, and then privatization. The poor quality of services as a result of abuses in privatization was also pointed out.


2020 ◽  
pp. 34-36
Author(s):  
M. A. Pokhaznikova ◽  
E. A. Andreeva ◽  
O. Yu. Kuznetsova

The article discusses the experience of teaching and conducting spirometry of general practitioners as part of the RESPECT study (RESearch on the PrEvalence and the diagnosis of COPD and its Tobacco-related aetiology). A total of 33 trained in spirometry general practitioners performed a study of 3119 patients. Quality criteria met 84.1% of spirometric studies. The analysis of the most common mistakes made by doctors during the forced expiratory maneuver is included. The most frequent errors were expiration exhalation of less than 6s (54%), non-maximal effort throughout the test and lack of reproducibility (11.3%). Independent predictors of poor spirogram quality were male gender, obstruction (FEV1 /FVC<0.7), and the center where the study was performed. The number of good-quality spirograms ranged from 96.1% (95% CI 83.2–110.4) to 59.8% (95% CI 49.6–71.4) depending on the center. Subsequently, an analysis of the reasons behind the poor quality of research in individual centers was conducted and the identified shortcomings were eliminated. The poor quality of the spirograms was associated either with the errors of the doctors who undertook the study or with the technical malfunctions of the spirometer.


Author(s):  
Damira Japarova

TThe distribution of the limited financial resources in the state hospitals in Kyrgyzstan is uneven. The problems associated with the current method of distribution of resources: the poor quality of services at the level of polyclinics and high hospitalization rates that require an evaluation of the budget allocation of healthcare organizations operating in the Single Payer system. In order to improve the efficiency of resource use it is suggested to review the principles of allocation of resources to the primary level of patient care.


2016 ◽  
Vol 1 (3) ◽  
Author(s):  
Ani Saifuza Abd Shukor ◽  
Muhammad Fadhil Muhammad ◽  
Shamsida Saidan Khaderi ◽  
Faridah Muhammad Halil

The shift to an integrated IBS construction approach requires enhanced supply chain integration to improve the productivity as well as the poor quality of human behavioual aspect in IBS project. This paper is to identify the challenges at each tier between players to facilitate supply chain integration among the IBS players. Findings adopted from semi-structured interview revealed the critical attitude issues of human factors, lack of interaction and sharing knowledge between interdisciplinary people. The findings of this study is useful to improve integration of supply chain and enhance innovation and sharing interaction between players in the IBS Malaysian construction project environment.© 2016. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK. Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.Keywords: Construction Environment; Industrialised Building System; Integration and Supply Chain 


2020 ◽  
pp. 1-17
Author(s):  
Vikas Kumar

The quality of metadata is a crucial determinant of usability/interpretability of data. This paper draws attention to the poor quality of India’s government statistics and the paucity of metadata necessary to understand the problems. The paper suggests that there has been a decline in India both in terms of the availability and quality of metadata for key government sources of information including maps, decennial population censuses and National Sample Surveys amidst growing sophistication in the understanding of metadata. The poor quality of metadata impairs cross-sectional as well as inter-temporal comparisons and policymaking apart from concealing biases and lapses of government statisticians. The paper draws on the experience of three states – erstwhile Jammu and Kashmir, Manipur and Nagaland – where government statistics have been affected by serious errors that are not well-understood due to the lack of adequate metadata.


2011 ◽  
Vol 243-249 ◽  
pp. 1360-1365 ◽  
Author(s):  
Wei Rong Lü ◽  
Meng Wang ◽  
Xi Jun Liu

The micro-model, which the brick and the mortar model are separated, is used to analyze masonry. Meanwhile, the mortar is divided into three layers along the thickness direction to obtain the internal mechanical behavior of mortar, and the vertical mortar joint strength is taken as 50% strength of the horizontal mortar joint for considering the poor quality of vertical mortar joint. The compressive ultimate load and failure mode of masonry taken from the finite element analysis result, especially the vertical cracks throughout all bricks and mortar and change of brick and mortar strain, are in agreement with the experimental results. It shows that the micro-model and method adopted in paper are able to effectively apply in nonlinear structural analysis for masonry.


2014 ◽  
Vol 50 (3) ◽  
pp. 671-704 ◽  
Author(s):  
CHRISTINA BEHME

The Science of Language, published in the sixth decade of Noam Chomsky's linguistic career, defends views that are visibly out of touch with recent research in formal linguistics, developmental child psychology, computational modeling of language acquisition, and language evolution. I argue that the poor quality of this volume is representative of the serious shortcomings of Chomsky's recent scholarship, especially of his criticism of and contribution to debates about language evolution. Chomsky creates the impression that he is quoting titbits of a massive body of scientific work he has conducted or is intimately familiar with. Yet his speculations reveal a lack of even basic understanding of biology, and an unwillingness to engage seriously with the relevant literature. At the same time, he ridicules the work of virtually all other theorists, without spelling out the views he disagrees with. A critical analysis of the ‘Galilean method’ demonstrates that Chomsky uses appeal to authority to insulate his own proposals against falsification by empirical counter-evidence. This form of discourse bears no serious relation to the way science proceeds.


Sign in / Sign up

Export Citation Format

Share Document