Impact of Independent Internal Audit on External Audit Risks through Risk Management Governance: A Field Study of External Auditors at Audit Offices and Companies in the Republic of Yemen

This study aimed to investigate the impact of independent internal audit on the external audit risk assessments through risk management governance of a sample of external auditors (203) at the audit offices and companies in the Republic of Yemen. To achieve this objective, 203 questionnaires were distributed to external auditors at the audit offices and companies, but only (167) were valid for analysis. The study results revealed that there was a positive impact of independent internal audit and governance of risk management on the assessments of external audit risks. Further, there was a positive impact on the governance of risk management which also increased its indirect positive impact on assessing risks of external audit. It was also found that the most important dimensions related to the external audit risk assessments, from the respondents’ perspective, were detection risk, control risk, and inherent risk. The study recommended that the external auditor should use the method of comparing the enterprise information with the information that is similar to the economic sector in which it operates. The internal auditors should also be free of bias in their work, whereby risk management governance should be taken into account when developing the strategy of the enterprise.

Field Training Obstacles at Private Health Institutes in Yemen from Students’ Perspective

This study aimed to identify obstacles to field training at private health institutes in Yemen from students' perspective. The study adopted the descriptive analytical method and used a questionnaire to collect relevant data from a sample of 295 male and female students who were randomly selected from level three students majoring in physician assistant and laboratory technicians, representing the study population. The collected data were processed by the SPSS package. The study results showed that a high percentage (74.2%) of students faced obstacles in the field training at private health institutes. These obstacles can be rated as follows: field supervisor and training institutions (76.2%); academic supervisor (75.2%); and the trainees themselves (69.2%). The study recommended enabling students to practice field training in the training institutions that have human and material resources, and activating the role of the field and academic supervisor in implementing training plans and programs in a way that enhances effective coordination between all stakeholders of the training process.

The Impact of Implementing Fair Value Accounting for Evaluating Economic Value of Establishments’ Fixed Capital: A Field Study at Public-Benefit Corporations in Yemen

The study aimed to identify the impact of implementing fair value accounting for evaluating the economic value of establishments’ fixed capital at public benefit corporations that represent the population of the study. The population was 11 benefit corporations operating in Yemen and included telecommunications, gas and transportation sectors. To achieve the study objective, the structural equation modeling (PLS-SEM) was adopted and the questionnaire was used for data collection. The questionnaire was distributed to a sample of (369) participants. Only (278) questionnaires were valid for analysis and Smartpls3 v 3.3.3 was used to analyze the data. The study findings revealed that the implementation of fair value accounting had impact on the evaluation of the economic value of the fixed capital of establishments at the public benefit corporations. The study recommended that benefit corporations should pay more attention to fair value accounting in all its dimensions because of its strong and effective role in evaluating economic value of establishments’ fixed capital.

The Implications of the Levels of Linguistic Analysis in the Hadith of the Victorious Sect

This study deals with the hadith of the Victorious Sect, which is considered an important principle of loyalty and disavowal in Islam and a testimony of the Prophet Mohammed's (SWS) prophecy. This is a Mutawatir (consecutive) hadith narrated by nearly twenty companions. Using an analytical descriptive method, the present study examines the hadith's words and phrases at different linguistic levels: phonetic, morpho-syntactic, and semantic. Results at the phonetic level show that there is a prevalence of voiced, unaspirated, and explosive sounds that have strong impact on the listener. At the morphosyntacticlevel, results show a prominent presence of the nominal structures that indicate stability and permanence, with some use of verb phrases that indicate renewal, continuity and interactiveness. It seems that the morphosyntactic structures play a great role in determining the semantic interpretations of this hadith with its multiple narrations. This is evident not only through theuse of structures indicating eternal existence and presence across times to confirm meaning and to engrave it in the minds of listeners, but also through the connotations of generalization, specification, focus, emphasis, contrast, and others. All are intertwined in a linguistic harmony in which all linguistic levels - sound, form and structure - perform their function in the fullest and most meaningful way.

The Impact of Training on Administrative Creativity at Private Banks in Hodeida City

This study aimed to assess the impact of training on administrative creativity at private banks in Hodeida city, as creativity is an important factor for making banks pioneering in the services they offer and, accordingly, for strengthening their sustainability in the market. To achieve the study objective, the descriptive analytical method was used; and a questionnaire was administered to collect data from a sample of (133) participants who were selected from the study population (164) members working at (8) private banks in Hodeida city by the complete census method. After applying statistical analysis to test the study hypothesis, such as simple linear regression, t-test of two independent groups and one-way of analysis of variance, the study results revealed that the assessment degree of training and administrative creativity received a high score. There was also a significant positive impact of training on administrative creativity. Results also reported absence of statistically significant differences between the mean scores of the participants attributed to gender, age, education, employment level andyears of experience. However, there were statistically significant differences between the mean scores of the participants’ responses attributed to the number of training courses. The study concluded with stressing the need to include training among the strategic priorities at private banks in Hodeida city. The required resources should also be allocated for training as it hasimpact on administrative creativity.

The Impact of Characteristics of Enterprise Resource Planning System in Improving the Effectiveness of Budgeting Systems: A Field Study of Telecommunication Companies in Yemen

This study aimed to measure the impact of characteristics of enterprise resource planning (ERP) systems in improving the effectiveness of budgeting systems on telecommunication companies in Yemen. To achieve the objective of this study, a questionnaire was designed for collecting data from the target population in the six telecommunication companies in Sana’a city in the Republic of Yemen. A sample of 135 employees in four non-governmental telecommunication companies was selected from the departments of finance, budget and financial analysis, internal audit, and information technology. The Statistical Program for Social Sciences (SPSS) was used to analyze the data. The results of the study revealed that there is statistically significant positive impact of ERP characteristics on improving the effectiveness of the budgeting system. The study recommends that telecommunication companies need to adopt the implementation of ERP systems completely to improve the effectiveness of their budgeting systems.

Role of Community Protection Project in Strengthening Palestinian Home Front and Means for Activation

This study aimed to identify the assessment degree of a sample of media and security people regarding the role of the community protection project in Palestine, which is being implemented by the National Commission forStrengthening Values and Behaviors in the community, in relation to some variables (gender, work type and years of experience). The study also attempted to propose a set of recommendations that might contribute to activating the role of community protection. To achieve this, the descriptive analytical method was followed and a questionnaire of 31 items was used to collect data from a sample of 118 participants. The study findingsrevealed that the degree assessment of the role of community protection in supporting home front requirements was high at a relative weight of (81%).The first dimension (communication with the occupying forces) received the highest degree, whereas (building national affiliation) received the lowest degree. There were no statistically significant differences (<0.05) among theparticipants attributed to years of experience and gender. On the other hand, there were differences attributed to work type in favor of security people. The study stressed the need to support security organizations in their pursuit to raise security awareness by encouraging the culture of media and security climate that supports home front. It was also recommended that project activities should be well-planned and all requirements should be made available to make the project sustainable.

Level of Life Satisfaction and Psychological Flow among Female Students at Unaizah College, Saudi Arabia

This study investigated the level of life satisfaction and psychological flow among female students at Unaizah College in Saudi Arabia. To achieve this, a measure for life satisfaction was developed and the Arabic version of the psychological flow measure, developed by Marsh and Jackson (1996), was adopted. After verifying the psychometric properties of the two scales, they were administered to a sample of 225 female students (79 married and 146 unmarried). The collected data was processed and analyzed by using the SPSS. The findings revealed that married students had more life satisfaction than unmarried ones, but there were no differences between them regarding the psychological flow. There was also a statistically significant positive correlation between life satisfaction and the psychological flow. Regarding specialization, students of engineering colleges showed more life satisfaction and psychological flow than students of human colleges. The study concluded with a set of recommendations, including encouraging female students to get married while at college.

Honey Value Chain at Al Osaimat District in Ammran Governorate, Yemen

Due to its varied ecological and climatic conditions, Yemen has a favorable natural resource endowment for the beekeeping and comparative advantage in the production of honey. Al Osaimat is not an exception where Al Osaimat honey is a well-known brand name inside and outside Yemen. Value chain development is a growing approach used worldwide to increase incomes of small producers and the economically active poor families. This study aimed to investigate the flow of honey production by exploring the status of the value chain and identifying the opportunities and constraints in the chain, where appropriate interventions are possible to minimize the chain risks and maximize value. A sample of 72 beekeeping households was surveyed, and for the deeper understanding of the state of honey chain, two focus group discussions and key informant interview were conducted. The results showed the absence of any official attention to the apiculture in the area and the lack of proper training to the chain actors, the domination of old-fashioned beekeeping practices, and the non-availability of supportive actors particularly the financial institutions. Furthermore, the study summarized the seven most important constraints and recommended intervention(s) for the value chain development.

The effect of pricing strategies on increasing the market share- A field study in Amran Cement Factory

This study aimed to determine the effect of pricing strategies on increasing the market share in Amran Cement Factory (ACF). The descriptive analytical approach was adopted; and a questionnaire was developed for collecting the data. The study population was the members of the senior, middle, and executive management at ACF with a total number of (110) employees. The complete consensus method was used, and a total of (107) questionnaires were returned; however, 105 were valid for analysis using SPSS. The study results showed that there is a positive statistically significant effect of pricing strategies on increasing the market share of ACF. Results also revealed that the factory applies a high degree of pricing strategies, and the market share of ACF is high. The study recommends enhancing pricing strategies at ACF for its importance in increasing the market share.