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The Correlation Between the Size, Independence and Experience of Internal Audit and its Impact on Reducing Financial Corruption: Evidence from the Public Sector in Iraq 内部审计的规模、独立性和经验与其对减少金融腐败的影响之间的相关性:来自伊拉克公共部门的证据
Pub Date : 2024-06-09 DOI: 10.47577/tssj.v58i1.11167
A. Wahhab, Farqad Mohammed Bakr Al Saadi
Financial corruption crimes in the public sector are prevalent in numerous developing nations, frequently stemming from political, economic, or social problems, among other things. In order to combat these unethical behaviours in the public sector, governments are aggressively striving to improve the internal audit function. This requires recruiting an adequate number of auditors who can carry out their duties with the highest level of professionalism, fostering the autonomy of the audit function and auditors, and improving the effectiveness of auditors through training, qualifications, and education. In the end, this will help decrease the financial corruption that hinders the long-term progress of Iraq. The goal of this study is to assess the magnitude, autonomy, and expertise of internal auditing in Iraq's public sector entities, as well as the extent of financial corruption within this sector. To accomplish the goals of the study, we created a survey and administered it to a randomly selected group of internal auditors in 15 Iraqi governorates, excluding the Kurdistan Region. We issued a total of 174 questionnaires, each containing two axes. The initial segment has three facets of internal auditing (magnitude, autonomy, and expertise) and a total of 27 inquiries. The second axis consisted of 14 questions that assessed financial corruption using regression analysis. The study used basic and numerous linear tests to investigate the hypotheses, ultimately determining that the inclusion of more staff was essential for carrying out certain audit responsibilities. The department lacks a proportional allocation of internal auditors compared to the workload, resulting in the audit body's weak independence. This is primarily due to the administration's interference in the transfer and employment of individuals based on its own discretion, as well as corruption prevalent in government units, particularly in investment spending. The results also revealed a direct relationship between size, independence, internal auditing experience, and financial corruption.
公共部门的财务腐败犯罪在许多发展中国家都很普遍,其根源往往是政治、经济或社会问题等。为了打击公共部门的这些不道德行为,各国政府都在积极努力改进内部审计职能。这就需要招聘足够数量的审计人员,使其能够以最高的专业水平履行职责,促进审计职能和审计人员的自主性,并通过培训、资格认证和教育提高审计人员的效率。最终,这将有助于减少阻碍伊拉克长期进步的金融腐败。本研究的目标是评估伊拉克公共部门实体内部审计的规模、自主性和专业知识,以及该部门的财务腐败程度。为实现研究目标,我们制作了一份调查问卷,并对随机抽取的伊拉克 15 个省(不包括库尔德斯坦地区)的内部审计人员进行了调查。我们共发放了 174 份问卷,每份问卷包含两个轴心。第一轴包括内部审计的三个方面(规模、自主性和专业知识),共 27 个问题。第二轴由 14 个问题组成,采用回归分析法评估财务腐败。研究使用了基本的和大量的线性检验来调查假设,最终确定,纳入更多的工作人员对于履行某些审计职责至关重要。与工作量相比,该部门缺乏按比例分配的内部审计人员,导致审计机构的独立性不强。这主要是由于行政部门根据自己的判断干预个人的调动和聘用,以及政府单位普遍存在的腐败现象,尤其是在投资支出方面。研究结果还显示,规模、独立性、内部审计经验与财务腐败之间存在直接关系。
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引用次数: 0
Optimizing Artificial Intelligence (AI) as a Catalyst for Digital Economic Transformation to Increase National Economic Growth 优化人工智能(AI),将其作为数字经济转型的催化剂,促进国民经济增长
Pub Date : 2024-06-09 DOI: 10.47577/tssj.v58i1.11174
Sungkono, I Dewa Ketut Kerta Widana
This study aims to analyze a range of influential challenges to realize AI based economic transformation, thereby producing a comprehensive AI development strategy to maximize the benefits of AI with the minimum possible risk. Research data was obtained from interviews, observations, literature studies, and data triangulation. Based on the results of the study, it was found that the Indonesian Government needs to take several strategic steps in an effort to realize AI optimization to support economic transformation by strengthening the availability of equitable digital infrastructure to support AI implementation, increasing the availability of skilled human resources equivalent to AI technology capacity, providing conducive policy and regulatory support for AI investment and research, and optimizing the ecosystem that supports Innovation and technology startups for the development of AI-based products and services, in order to increase national economic growth.
本研究旨在分析实现基于人工智能的经济转型所面临的一系列有影响力的挑战,从而制定全面的人工智能发展战略,以尽可能小的风险实现人工智能效益的最大化。研究数据来自访谈、观察、文献研究和数据三角分析。根据研究结果,印度尼西亚政府需要采取几个战略步骤,努力实现人工智能优化,以支持经济转型,具体做法是加强公平数字基础设施的可用性,以支持人工智能的实施;增加与人工智能技术能力相当的熟练人力资源的可用性;为人工智能投资和研究提供有利的政策和监管支持;优化支持创新和技术初创企业的生态系统,以开发基于人工智能的产品和服务,从而提高国家经济增长。
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引用次数: 0
Productivity Viewed From Work Ability and Work Operation Time With Mediating Variable On The Job Training (OJT) 从工作能力和工作操作时间看生产率,以在职培训(OJT)为中介变量
Pub Date : 2024-06-09 DOI: 10.47577/tssj.v58i1.11020
Bagja Gumilar, Eko Hariadi, Achmad Imam Agung
This study aims to analyze the effect of work ability and work operational time on cadet productivity and analyze the role of the on-the-job training (OJT) variable in mediating the independent variable on the dependent variable in the Airport Electrical Engineering Occupation at Politeknik Matra Udara. Data were collected through questionnaires distributed to respondents. This research uses a quantitative approach, analyzes using Structural equation modeling (SEM), and uses the Smart-PLS statistical program. The research sample refers to the Isaac and Michael table using a 10% significance level. The sample of this study consisted of 115 cadets from various occupations in airport electrical engineering at the Air Matra Polytechnic who had participated in the on-the-job training (OJT) program. The results of the analysis show that work ability has a significant positive effect on cadet productivity. This shows that the higher a person's work ability, the higher his productivity. In addition, work-related operational time also has a positive effect on productivity. That is, the longer the working time owned by cadets, the higher the level of productivity. Furthermore, on-the-job training (OJT) proved to be a significant mediator in the relationship between work ability and work operational time and cadet productivity. This suggests that on-the-job training has an important role in improving productivity.
本研究旨在分析工作能力和工作操作时间对学员生产率的影响,并分析在Politeknik Matra Udara的机场电气工程专业中,在职培训(OJT)变量在自变量对因变量的中介作用。数据是通过向受访者发放调查问卷收集的。本研究采用定量方法,使用结构方程模型(SEM)进行分析,并使用 Smart-PLS 统计程序。研究样本参照艾萨克和迈克尔表,显著性水平为 10%。本研究的样本包括参加过在职培训(OJT)项目的 115 名来自马特拉航空职业技术学院机场电气工程专业不同职业的学员。分析结果表明,工作能力对学员的工作效率有显著的积极影响。这表明,一个人的工作能力越高,其生产率就越高。此外,与工作相关的操作时间也对生产率有积极影响。也就是说,学员拥有的工作时间越长,生产率水平就越高。此外,在职培训(OJT)被证明是工作能力和工作操作时间与学员生产率之间关系的重要中介。这表明,在职培训对提高生产率具有重要作用。
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引用次数: 0
Latent profile analysis of college students’ mental Huagong On the Horizon of Chinese Culture 大学生心理的潜在特征分析 华公在中国文化的地平线上
Pub Date : 2024-06-09 DOI: 10.47577/tssj.v58i1.10938
Li Bing-quan Li, Runzhe Wu, Zi-shan Pang
Objective: To explore the latent class characteristics of college students’ mental Huagong. Methods: A questionnaire survey was carried out on 510 college students by using Collage Mental Huagong Scale(CMHGS) and the Self-assessment Scale of College Students’ Innovation and Entrepreneurship Ability(CSIEASAS). Results: The college students’ mental Huagong can be divided into high Huagong group (40%), high-level low will group (6%), medium-level low emotion group (48%) and low Huagong group (5%). There were significant differences in the scores of entrepreneurial personality, basic entrepreneurial ability, core entrepreneurial ability and social adaptability among the four Latent class model of collage students’ mental Huagong. Conclusion: There are four Latent class model of college students’ mental Huagong , and there are significant differences in each dimensions of college students’ abilities of innovation and entrepreneurship among each latent class models of college students’ mental Huagong.
研究目的探讨大学生心理华工的潜类特征。方法:采用大学生心理华工量表(CMHGS)和大学生心理华工问卷对 510 名大学生进行问卷调查:采用大学生心理华工量表(CMHGS)和大学生创新创业能力自评量表(CSIEASAS)对510名大学生进行问卷调查。结果显示大学生心理华工可分为高华工组(40%)、高水平低意志组(6%)、中水平低情绪组(48%)和低华工组(5%)。在大学生心理华工的四个潜类模型中,创业人格、基本创业能力、核心创业能力和社会适应能力的得分存在显著差异。结论大学生心理华工有四个潜类模型,大学生创新创业能力各维度在大学生心理华工各潜类模型中存在显著差异。
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引用次数: 0
Intercultural communication in the light of Balkan circumstances 巴尔干环境下的跨文化交流
Pub Date : 2024-06-09 DOI: 10.47577/tssj.v58i1.10990
Hasan Mujaj, Valdet Hysenaj
The aim of this research is to highlight the great importance that intercultural communication has, especially in the circumstances of multi-ethnic life not only in Kosovo, but also more widely in the Balkans, etc. As a result of this research, it appears that intercultural communication in Albanian, but also Balkan studies, has not been researched enough and deserves to be followed and advanced in the future. Intercultural communication is a wide spectrum of heterogeneous knowledge and integrated into textual wholes in different languages.
本研究的目的是强调跨文化交际的重要性,特别是在多民族生活的情况下,不仅是在科 索沃,而且在巴尔干等地区也是如此。这项研究的结果表明,在阿尔巴尼亚以及巴尔干地区的研究中,对跨文化交际的研究还不 够,值得今后继续关注和推进。跨文化交际是异质知识的一个广泛领域,并以不同的语言整合成文本整体。
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引用次数: 0
Responsibility of commitment making officials in government procurement of goods/services 作出承诺的官员在政府采购货物/服务中的责任
Pub Date : 2024-04-09 DOI: 10.47577/tssj.v56i1.10859
J. Bambang Pudjiono, Slamet Suhartono, Endang Prasetyawati, Yovita Arie Mangesti
The implementation of good governance is the main prerequisite for carrying out state goals, especially in providing public welfare. In line with the large demands of society for the implementation of good governance, the government must provide quality public services. In this regard, development planning is needed that is systematic, directed, comprehensive, and responsive to the dynamics of community needs. In the government's efforts to provide public services, it is necessary to develop and implement a real legal accountability system for the implementation public services, so that the implementation of government and development can take place in an efficient, clean and accountable manner. The responsibility of Commitment Making Officials in the procurement of government goods/services consists of administrative responsibility and criminal responsibility. Administrative responsibility occurs if an administrative violation occurs, and will be subject to administrative sanctions. Meanwhile, criminal liability means the possibility that a criminal act has occurred and can be subject to criminal sanctions.  However, this responsibility can also be imposed on other officials involved in the procurement of goods/services, such as Budget Users, Budget User Proxies, Procurement Officials/Election Working Group, as long as their involvement in the criminal act can be proven.
实施善治是实现国家目标,特别是提供公共福利的主要前提。根据社会对实施善治的大量需求,政府必须提供优质的公共服务。在这方面,发展规划必须系统、有方向、全面,并对社区需求的动态做出反应。在政府努力提供公共服务的过程中,有必要为公共服务的实施制定和实施真正的法律问责制度,从而以高效、廉洁和负责任的方式实施政府和发展。承诺官员在政府货物/服务采购中的责任包括行政责任和刑事责任。行政责任是指如果出现行政违规行为,将受到行政处罚。与此同时,刑事责任意味着可能发生了犯罪行为,并可能受到刑事制裁。 不过,这种责任也可以施加给参与货物/服务采购的其他官员,如预算用户、预算用户代理、采购官员/选举工作组,只要能够证明他们参与了犯罪行为。
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引用次数: 0
Jamaican Values and Foreign Policy 牙买加的价值观和外交政策
Pub Date : 2024-04-09 DOI: 10.47577/tssj.v56i1.10672
Paul Golding
Dependency theory suggests that the foreign policy of small island developing countries will be congruent to the preferences and interest of larger and more powerful countries in its sphere of influence.  A large body of contemporary scholarship asserts that values not only play a role in the mass public’s attitudes toward domestic politics, but that they also help people make sense of attitudes toward international affairs national values, they are influenced by factors such as historical traditions, cultural backgrounds, and the realities of the country. Internal tensions are created when a government pursues a foreign policy that is incongruent with the values of the citizens. This study examined the values of 513 Jamaican citizens using the World Value Survey and discussed these findings within the context of values theory and contemporary foreign policy issues. The secular versus religious divide helps to explain the differences in views on LBGTQ, Abortion and Promiscuity and Abstinence between Jamaica and the hegemon. There is far more congruence in values and culture as it relates to Privacy, Science and Technology, Corruption, and Security. It is important that national culture and values of dependent countries be respected by dominant countries instead of assimilating into one worldview.  
依附理论认为,小岛屿发展中国家的外交政策将符合其势力范围内较大和较强大国家的偏好和利益。 大量当代学术研究认为,价值观不仅在大众对国内政治的态度中发挥作用,而且还有助于人们理解对国际事务的态度 国家价值观受到历史传统、文化背景和国家现实等因素的影响。当政府奉行的外交政策与公民的价值观不一致时,就会产生内部矛盾。本研究利用世界价值观调查研究了 513 名牙买加公民的价值观,并在价值观理论和当代外交政策问题的背景下讨论了这些研究结果。世俗与宗教的分歧有助于解释牙买加与霸权国家在男女同性恋、双性恋、堕胎、滥交和禁欲问题上的观点差异。在隐私、科技、腐败和安全方面,价值观和文化的一致性要大得多。重要的是,附属国的民族文化和价值观应得到主导国的尊重,而不是被同化为一种世界观。
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引用次数: 0
Historical Foundations and Educational Practices in Greek Elementary Education: A Comprehensive Overview 希腊小学教育的历史基础和教育实践:全面概述
Pub Date : 2024-04-09 DOI: 10.47577/tssj.v56i1.10854
Eleni Anastasopoulou, Konstantina Lourida, Evangelia Mitroyanni
This paper provides an in-depth exploration of the historical factors shaping Greek elementary education and the contemporary pedagogical approaches and curriculum implemented in Greek elementary schools. Beginning with a historical analysis, the paper examines influential factors and developments spanning ancient times to the present day, including the legacy of ancient Greek education, Byzantine educational traditions, and modern educational reforms. By synthesizing historical insights with contemporary educational practices, this paper offers a holistic understanding of Greek elementary education. It underscores the enduring influence of historical legacies on present-day educational philosophies and methodologies while highlighting the innovative approaches adopted to meet the needs of modern learners. Ultimately, this comprehensive overview aims to contribute to scholarly discourse and inform ongoing efforts to enhance elementary education in Greece. 
本文深入探讨了影响希腊小学教育的历史因素以及希腊小学实施的当代教学方法和课程。本文从历史分析入手,研究了从古至今具有影响力的因素和发展,包括古希腊教育遗产、拜占庭教育传统和现代教育改革。通过将历史见解与当代教育实践相结合,本文提供了对希腊小学教育的整体理解。它强调了历史遗产对当今教育理念和方法的持久影响,同时突出了为满足现代学习者的需求而采用的创新方法。最终,这篇全面的综述旨在为学术讨论做出贡献,并为正在进行的加强希腊初等教育的努力提供信息。
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引用次数: 0
The Island's Call for Justice: NGO Advocacy in the Climate Litigation Case of Pari Island in Indonesia 岛屿对正义的呼唤:非政府组织在印度尼西亚帕里岛气候诉讼案中的倡导工作
Pub Date : 2024-04-09 DOI: 10.47577/tssj.v56i1.10818
Anya Mayaputri, Gracia Paramitha, Nurul Isnaeni
Climate injustice has become a prominent issue following the Paris Agreement, where emissions generated by developed countries burden local communities in developing countries. Consequently, one of the efforts to address climate injustice for communities in the Global South is through climate litigation processes. The process itself is a challenging one since the litigants need support legally and politically to ensure it has proceeded. Here, non-governmental organisation’s (NGO) engagement is the most feasible support that local communities can access. This article analyzes the dynamics of climate justice attempts through a unique case study: climate litigation between residents of Pulau Pari, a small island located in the Java Sea, Indonesia, and the cement giant Holcim-LaFarge in Switzerland. This climate litigation is advocated by three collaborating NGOs: HEKS (Switzerland), ECCHR (Germany), and WALHI (Indonesia). Using a qualitative method, we analyze the role of NGO advocacy in the litigation process using the advocacy function concept by Joseph Szarka; issue framing, construction and dissemination of knowledge, responsibility attribution, political lobbying, public mobilization and agenda setting. We argue that the advocacy support of the three related NGOs amplified the climate litigation process beyond legal proceedings. The strategy of advocating climate litigation is an innovative way to create wider recognition from the international community and push adaptation to the struggle of the local community.
巴黎协定》签署后,气候不公正成为一个突出问题,发达国家产生的排放给发展中国家的当地社区造成了负担。因此,解决全球南部社区气候不公正问题的努力之一是通过气候诉讼程序。这一过程本身就具有挑战性,因为诉讼人需要法律和政治上的支持才能确保诉讼的进行。在这方面,非政府组织(NGO)的参与是当地社区能够获得的最可行的支持。本文通过一个独特的案例研究分析了气候正义尝试的动力:位于印度尼西亚爪哇海的一个小岛--帕里岛(Pulau Pari)的居民与瑞士水泥巨头豪西蒙-拉法基公司(Holcim-LaFarge)之间的气候诉讼。该气候诉讼由三个合作的非政府组织发起:HEKS(瑞士)、ECCHR(德国)和 WALHI(印度尼西亚)。我们采用定性方法,利用约瑟夫-萨卡(Joseph Szarka)提出的倡导功能概念,分析了非政府组织在诉讼过程中的倡导作用;问题框架、知识构建和传播、责任归属、政治游说、公众动员和议程设置。我们认为,三个相关非政府组织的倡导支持扩大了气候诉讼进程,使其超越了法律程序。倡导气候诉讼的策略是一种创新的方式,它能让国际社会更广泛地认可,并将适应问题推向当地社区的斗争。
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引用次数: 0
The Role of Government Spending in Developing the Productive Capacity of The Iraqi Economy 政府支出在发展伊拉克经济生产能力中的作用
Pub Date : 2024-04-09 DOI: 10.47577/tssj.v56i1.10830
Muhammad Abdul-Ameer Atiyah Al-Yasi, Harith Rahim Atiyah Al-Yasi
The research seeks to demonstrate the impact of government spending on the productive capacity of the Iraqi economy, as the continuous increase in the volume of public spending and the adoption of the planned deficit method in the budgets of various years must reflect positively on the productive capacity of the country, so the relationship between the two variables was estimated according to the autoregressive distributed lag model ( ARDL) as it shows the relationship in the short and long terms and for the period 2004-2022, and among the results obtained is that current spending has a negative impact on the productive capacity index. This means that current spending is unproductive within its vicious circle, that is, money leaks out without generating economic returns for the country. Investment spending has a positive impact on the productive capacity index, as the average investment spending during the research period amounted to approximately (20%) of government spending, which is a very low percentage that was reflected in the weakness of the investment-based structures of the Iraqi economy, and this is what made the productive capacity index of the Iraqi economy It records a low percentage, reaching its best levels (35%), and this is consistent with the weak allocation of financial resources in investment aspects. What supports the analysis is the relationship test, which shows us that investment spending has a positive and significant effect on production capacity, but its parameter reached (0.07), which is a very low percentage. It has almost no effect. However, if a large percentage of financial resources were directed towards investment areas, this would develop projects, increase their ability to produce and productivity, and achieve high rates of GDP growth. Therefore, the research recommends the necessity of directing government spending towards productive sectors in order to improve production capabilities and achieve sustainable development comparable to developed countries, as well as periodically monitoring and evaluating the extent of the productivity of public spending in various economic sectors in order to make it more effective.
本研究旨在说明政府支出对伊拉克经济生产能力的影响,因为公共支出额的持续增长以及在各年度预算中采用计划赤字法必然会对国家的生产能力产生积极影响,因此根据自回归分布式滞后模型(ARDL)对这两个变量之间的关系进行了估计,因为该模型显示了短期和长期以及 2004-2022 年期间的关系。这意味着经常性支出在其恶性循环中是非生产性的,即资金流出而没有为国家带来经济回报。投资支出对生产能力指数有积极影响,因为研究期间的平均投资支出约占政府支出的 20%,这一比例非常低,反映出伊拉克经济以投资为基础的结构薄弱,这也是伊拉克经济生产能力指数较低的原因。支持分析的是关系测试,该测试表明,投资支出对生产能力有积极而显著的影响,但其参数达到(0.07),这是一个非常低的百分比。几乎没有影响。但是,如果将很大比例的财政资源用于投资领域,这将会发展项目,提高其生产能力和生产效率,实现国内生产总值的高速增长。因此,研究建议有必要将政府支出用于生产部门,以提高生产能力,实现与发达国家相当的可持续发展,并定期监测和评估各经济部门公共支出的生产率,使其更加有效。
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引用次数: 0
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Technium Social Sciences Journal
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