scholarly journals The Intellectual Convergence between the Forensic Audit and the External Auditor toward the Professionalism in Jordan

2015 ◽  
Vol 10 (11) ◽  
pp. 138
Author(s):  
Ala Jaber Matarneh ◽  
Usama Abdul Moneim ◽  
Munther Al-Nimer
Keyword(s):  
Accounting Information ◽  
Developed Countries ◽  
The Other ◽  
Digital Data ◽  
The Public ◽  
Forensic Accounting ◽  
Other Hand ◽  
Training Courses ◽  
External Auditor ◽  
The Developed Countries

<p>Many attempts (endeavors) have emerged in the Intellectual Accounting field in order to develop accounting and accounting information intellectually. The key serious attempts among them were the ones that claimed the importance of linking accounting and law, on the other hand linking accounting and the law needs from the accounting information. As a result, sincere invitations were launched (appealed) from the developed countries for the desperate need for the (Forensic Accounting) services and this very new concept (term) is totally different about Legal Accounting and about the external auditing which are undertaken by the official government departments, auditors and the chartered accountants in the private sector. Forensic Accounting outcomes offer reports to the judges that direct (lead) them for granting their judgments (decisions) for the concerned parties properly.</p>This study aims at searching the importance of the convergence of the intellectual between the Forensic Auditor and the External Auditor in order to reach the pioneer in accounting professionalism ultimately. Correspondingly, one of the most important conclusions of this study is that the forensic accountant’s role comes when the legal accountant fails at detecting the fraud of the financial statements, the Forensic Accountant's role comes off shortly afterwards the (fraud Auditor) but his magnificent contribution for the Forensic accountant is to translating the financial and complicated transactions and the digital data into terms and concepts which allow the public (ordinary people) to understand them effortlessly. On the other hand, one of the key recommendations of this study is the necessity of educating and raising the Jordanian legal accountants’ awareness for the Forensic Accounting and to build up the proper skills to meet its requirements as a career beside the importance of the convergence of the intellectual with the internal auditor’s insights and duties and that would be achieved by designing training courses and workshops that lead these auditors and give them the chance to contemplate the Forensic Accounting prosperities and its intellectual aims (goals).

Globalization and its Challenges for Teacher Education in Nigeria

2014 ◽  
pp. 229-236
Author(s):  
A. O. K. Noah ◽  
Adesoji A. Oni ◽  
Simeon A. Dosunmu
Keyword(s):  
Teacher Education ◽  
Educational System ◽  
Developed Countries ◽  
Global Market ◽  
The Other ◽  
Other Hand ◽  
Catch Up ◽  
The Developed Countries

The phenomenon of globalization is defined variously, but in general, it is defined as the establishment of a global market for goods and capital, leading to what could be described as a multiplicity of linkages and interconnections between places, events, ideas, issues, and things, irrespective of whether they are directly related or not. Globalization on the other hand cannot be a reality in any nation if its educational system is not implicitly or explicitly geared towards achieving meaningful and desirable change for that society. However, since education and indeed the (educator) teacher constitute the most viable instruments by which an emerging nation can catch up with the developed countries, globalization will therefore be a mirage if teacher education is not geared towards producing teachers who are globalization friendly, teachers who are not allergic to globalization. In view of the above, this chapter examines the concept of globalization side by side with the current goals of teacher education in Nigeria.

scholarly journals Fiscal decentralization in some of the successor states of the SFR of Yugoslavia

2007 ◽  
pp. 133-149
Author(s):  
Ljiljana Jovic
Keyword(s):  
European Union ◽  
Fiscal Decentralization ◽  
Developed Countries ◽  
The Other ◽  
Former Yugoslavia ◽  
The European Union ◽  
Independent State ◽  
Other Hand ◽  
Countries In Transition ◽  
The Developed Countries

In the developed countries, fiscal decentralization appears as a reflection of the democratic processes strengthening. On the other hand, it represents one of many challenges and the uneasy task to complete when the countries in transition are in question. This process is even more significant in the countries of the former Yugoslavia given the fact that it is taking place concurrently with the process of independent state establishing. It also appears as one of preconditions for joining the European Union. Firstly, this paper describes problems that appear in this sense within the countries in transition, followed with the solutions enforced in three countries of the former Yugoslavia - Serbia, Croatia and Slovenia.

Globalization and its Challenges for Teacher Education in Nigeria

2015 ◽  
pp. 996-1003 ◽  
Author(s):  
A. O. K. Noah ◽  
Adesoji A. Oni ◽  
Simeon A. Dosunmu
Keyword(s):  
Teacher Education ◽  
Educational System ◽  
Developed Countries ◽  
Global Market ◽  
The Other ◽  
Other Hand ◽  
Catch Up ◽  
The Developed Countries

The phenomenon of globalization is defined variously, but in general, it is defined as the establishment of a global market for goods and capital, leading to what could be described as a multiplicity of linkages and interconnections between places, events, ideas, issues, and things, irrespective of whether they are directly related or not. Globalization on the other hand cannot be a reality in any nation if its educational system is not implicitly or explicitly geared towards achieving meaningful and desirable change for that society. However, since education and indeed the (educator) teacher constitute the most viable instruments by which an emerging nation can catch up with the developed countries, globalization will therefore be a mirage if teacher education is not geared towards producing teachers who are globalization friendly, teachers who are not allergic to globalization. In view of the above, this chapter examines the concept of globalization side by side with the current goals of teacher education in Nigeria.

OBJECTIVES AND FUNCTIONS OF LOBISTRY ACTIVITY IN UKRAINE: REALITIES TODAY AND EVOLUTIONARY FORECAST

2018 ◽  
Vol 1 (12) ◽  
pp. 329-339
Author(s):  
Tikhon Sergeyevich Yarovoy
Keyword(s):  
Civil Society ◽  
Political System ◽  
Developed Countries ◽  
Public Interests ◽  
The Public ◽  
Political Events ◽  
The Developed Countries ◽  
Definition Of ◽  
Industrial Groups

The article is devoted to the research of goals and functions of lobbying activity. The author has processed the ideas of domestic and foreign scientists, proposed his own approaches to the definition of goals and functions of lobbying activities through the prism of public administration. As a result, a generalized vision of the goals and functions of lobbying activities as interrelated elements of the lobbying system was proposed, and a forecast for further evolution of the goals and functions of domestic lobbying was provided. The analysis of lobbying functions allowed us to notice the tendencies in shifting the goals of this activity. If the objectives were fully covered by functions such as mediation between citizens and the state, the information function and the function of organizing plurality of public interests, then the role of strengthening the self-organization of civil society and the function of compromise become increasingly important in the process of formation in the developed countries of civil society and the development of telecommunication technologies. Ukrainian lobbyism will not be left to the side of this process. Already, politicians of the highest level, leaders of financial and industrial groups have to act, adjust their goals (even if they are — declared), taking into account the reaction of the public. In the future, this trend will only increase. The analysis of current research and political events provides all grounds for believing that, while proper regulatory legislation is being formed in Ukraine, the goals and functions of domestic lobbying will essentially shift towards a compromise with the public. It is noted that in spite of the existence of a basic direction of action, lobbying may have several ramified goals. Guided by the goals set, lobbyism can manifest itself in various spheres of the political system of society, combining the closely intertwined interests of various actors in the lobbying process, or even — contrasting them.

State of Fashion: Searching for the New Luxury

APRIA Journal ◽  
2020 ◽  
Vol 1 (1) ◽  
pp. 11-16
Author(s):  
José Teunissen
Keyword(s):  
Twentieth Century ◽  
Daily Life ◽  
Life Cycles ◽  
The Other ◽  
Century Model ◽  
Cocktail Party ◽  
The Public ◽  
Other Hand ◽  
The One

In the last few years, it has often been said that the current fashion system is outdated, still operating by a twentieth-century model that celebrates the individualism of the 'star designer'. In I- D, Sarah Mower recently stated that for the last twenty years, fashion has been at a cocktail party and has completely lost any connection with the public and daily life. On the one hand, designers and big brands experience the enormous pressure to produce new collections at an ever higher pace, leaving less room for reflection, contemplation, and innovation. On the other hand, there is the continuous race to produce at even lower costs and implement more rapid life cycles, resulting in disastrous consequences for society and the environment.

Computer Viruses and Their Role in Accounting Information Systems

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Ali Shirzad ◽  
Shaban Mohammadi ◽  
Hamedesmaeili Oghaz
Keyword(s):  
Information Systems ◽  
Accounting Information ◽  
Financial Information ◽  
The Other ◽  
Accounting Information Systems ◽  
Computer Viruses ◽  
Other Hand ◽  
Main Factors

Dependence on information and rapidly changing technology can be seen in many organizations, with proper security and intelligence systems to protect themselves. But success in providing security depends on the awareness of managers and employees. The accounting information systems in organizations are the most important element. One of the factors threatening their system is virus. Malware are computer viruses that can cause a variety of disorders, including loss of data and accounting information systems are impaired in such case. On the other hand, one of the main objectives of the viruses is to steal financial information. In this paper, one of the main factors threatening the security of accounting information systems, the viruses are described.

Scenarios as Tools of the Scientific Imagination: The Case of Climate Projections

2021 ◽  
Vol 29 (1) ◽  
pp. 36-61
Author(s):  
Michael Poznic ◽  
Rafaela Hillerbrand
Keyword(s):  
Scientific Community ◽  
Climate Science ◽  
The Other ◽  
Climate Projections ◽  
Public Realm ◽  
The Public ◽  
Other Hand ◽  
The Difference ◽  
The One ◽  
Scientific Imagination

Climatologists have recently introduced a distinction between projections as scenario-based model results on the one hand and predictions on the other hand. The interpretation and usage of both terms is, however, not univocal. It is stated that the ambiguities of the interpretations may cause problems in the communication of climate science within the scientific community and to the public realm. This paper suggests an account of scenarios as props in games of make-belive. With this account, we explain the difference between projections that should be make-believed and other model results that should be believed.

Inspirierende Irritation

2018 ◽  
Vol 66 (4) ◽  
pp. 507-531 ◽  
Author(s):  
Michael Großheim
Keyword(s):  
Point Of View ◽  
The Other ◽  
The Public ◽  
Fundamental Ontology ◽  
Strong Interest ◽  
Other Hand ◽  
Helmuth Plessner ◽  
Magnum Opus ◽  
Systematic Point ◽  
Present Text

Abstract We know that Helmuth Plessner complained about his anthropological magnum opus, published in 1928, being overshadowed by Heidegger from the beginning. When the latter, in turn, responded to Plessner, for example to his preface to Stufen, it was always anonymously; Heidegger never actually mentioned Plessner in any publication. Plessner on the other hand emphasized that he had developed his concept without any knowledge of Sein und Zeit, even though since 1924, he had shown strong interest in the yet-unknown colleague’s work. Thus, it appeared to the public that they philosophised independently of one another. In fact, the situation is much more complicated. This paper tries, above all, to identify the sources of the peculiar discomfort caused on both sides by the work of the respective other, as well as to delineate the philosophical effects. Notably in Heidegger’s case, not enough is known about this. Heidegger starts out, in the 1920’s, cultivating a strong anti-anthropological affect; however, after his triumphal success, both with his publication and in the institutional field, in 1927/1928, he finds himself in an orientation crisis; it is from this point onwards that traces of Plessner’s anthropology can be found in his thinking. Ultimately, Plessner will prove a serious source of irritation as well as of inspiration for Heidegger. Additionally, from a systematic point of view, the present text retraces the main points of Plessner’s critique (subjectivity, disembodiedness of fundamental ontology). The investigation makes use of a broader corpus of text than was available to Plessner and Heidegger’s contemporaries, and concentrates on two questions: Did Plessner understand his opponent? Is he able to raise valid objections? It becomes obvious that Plessner is right in complaining about disembodiedness (even though his own Leib philosophy remains conceptually diffuse), while some differentiation is advisable concerning the subjectivism charge.

scholarly journals Social engineers and myth-busters: A comparative research on Lithuanian, Norwegian and Serbian language experts

2020 ◽  
pp. 292-344
Author(s):  
Vuk Vukotić
Keyword(s):  
News Media ◽  
Language Ideologies ◽  
Great Majority ◽  
Online News ◽  
The Other ◽  
Striking Similarity ◽  
The Public ◽  
Other Hand ◽  
The Public Sphere ◽  
The One

This article compares the language ideologies of language experts (both academic and non-academic) in online news media in Lithuania, Norway and Serbia. The results will reveal that language is understood in diametrically opposed ways amongst Lithuanian and Serbian academic experts on the one, and Norwegian academic experts on the other hand. Lithuanian and Serbian academic experts are influenced by modernist ideas of language as a single, homogenous entity, whose borders ideally match the borders of an ethnic group. Norwegian academic experts function in the public sphere as those who try to deconstruct the modernist notion of language by employing an understanding of language as a cognitive tool that performs communicative and other functions. On the other hand, non-academic experts in all the three countries exhibit a striking similarity in their language ideologies, as the great majority expresses modernist ideals of language.

scholarly journals Biological Tools to Deal with Pollution : Selected Advances and Novel Perspectives

2014 ◽  
Vol 3 (1) ◽  
pp. 57
Author(s):  
Abdelaziz Ghanemi ◽  
Besma Boubertakh
Keyword(s):  
Public Health ◽  
Raw Materials ◽  
Economic Benefits ◽  
The Other ◽  
Environment And Public Health ◽  
The Public ◽  
Other Hand ◽  
Metabolic Properties ◽  
Living Organisms ◽  
The Impact

Pollution  represents  a  problem  common  to economy and  public  health. Indeed, the public health, because of the  divers’  type of pollutions, is facing divers challenges for which urgent solutions are required.The biology provides approaches not only to deal with the pollution, but also to  obtain  economic  benefits. Some living  organisms  have  particular metabolisms  that allow  them  to  assimilate  and  metabolite  the polluting agents  and thus reduce the  impact  they have on both environment  and public health.  On  the other  hand,  the  metabolic  properties  of  specific organisms make  the  polluting  elements raw materials to  synthesize  other elements that are benefits  for  economy  and  non-toxic  for  the  ecology and  the  biohealth. Yet, other options such as the regulations and laws are  required  to improve the efficiency of these approaches.

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