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THE IMPACT OF AUDITOR EXPERIENCE AND COMPETENCE ON AUDIT QUALITY WITH MODERATING ROLE OF AUDITORS ETHICS: EVIDENCE FROM IRAQ 审计师经验和能力对审计质量的影响与审计师道德的调节作用:来自伊拉克的证据
Q2 Social Sciences Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1880
ABBAS MOHSIN AREEF ALSAEEDI, YAHYA KAMYABI
The purpose of this research is to examine the moderating role of auditors’ ethics on the relationship between critical factors (experience and competence) and audit quality. To achieve the objectives of the research, the researcher conducted tests to determine the relationship between research variables through literature review and direct survey of auditors. Primary data obtained through questionnaires and data analysis. A 91-questionnaire survey chosen as samples from auditing and accounting offices in Iraq. This study based on the descriptive analytic approach. In this research, the relationship between the research variables investigated through 32 questions. The hypotheses tested by using the statistical software SPSS 28 and smartPLS4. The results show that auditor experience and auditor competence have a positive influence on audit quality. In addition, auditors’ ethics play moderating role on the relationship among the factors (auditor’s experience and auditor’s competence) and audit quality.
本研究的目的是检验审计师道德在关键因素(经验和能力)与审计质量之间的关系中的调节作用。为了达到研究目的,研究人员通过文献综述和对审计师的直接调查,进行了测试,以确定研究变量之间的关系。通过问卷调查和数据分析获得的初步数据。一项91份问卷调查,样本来自伊拉克的审计和会计办公室。本研究基于描述性分析方法。在本研究中,通过32个问题考察了研究变量之间的关系。假设采用SPSS 28统计软件和smartPLS4进行检验。结果表明,审计经验和审计能力对审计质量有积极影响。此外,审计师的职业道德对审计师的经验和能力等因素与审计质量之间的关系起着调节作用。
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引用次数: 0
THE AESTHETICS OF THE PARADOX OF PRESENCE AND ABSENCE IN SUFI POETRY UNTIL THE END OF THE SEVENTH HIJRI CENTURY 七世纪末苏菲诗歌存在与不存在悖论的美学
Q2 Social Sciences Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.2018
Manal Kamel KURDI, AQEEL ALKHQANI
The importance of research lies in the distinctive nature of Sufi poetry characterized by the divine love. This characteristic has been considered the main source of Sufi poetry. Furthermore, the chosen timeframe for the research represents the era of flourishing Sufism, where its prominent figures, such as Al-Hallaj, Ash-Shibli, Tha'l-Nun Al-Misri, Al-Niffari, Ibn Al-Khayzani, and others, gained fame both in the East and the West. Therefore, the study of this poetry aims to uncover the paradox that surprises the reader by concealing the primary meaning and guiding them towards the secondary meaning and the intentions of the text.
研究的重要性在于苏菲诗歌以神圣的爱为特征的独特性。这一特点被认为是苏菲诗歌的主要来源。此外,所选择的研究时间代表了苏菲主义蓬勃发展的时代,其杰出人物,如Al-Hallaj、Ash Shibli、Tha'l-Nun Al-Misri、Al-Niffari、Ibn Al-Khayzani等人,在东方和西方都享有盛名。因此,对这首诗的研究旨在揭示一种悖论,这种悖论通过隐藏主要意义并引导读者走向次要意义和文本意图来让读者感到惊讶。
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引用次数: 0
THE STRATEGY OF RAPPROCHEMENT BETWEEN IRAN AND SAUDI ARABIA IS AN IMPORTANT STEP TOWARDS PEACE AND STABILITY IN THE REGION 伊朗和沙特阿拉伯之间的和解战略是朝着该地区和平与稳定迈出的重要一步
Q2 Social Sciences Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1879
HAZIM JERRI MNEKHIR
This research dealt with the transformations of the Iranian-Saudi relations, which witnessed great tension during the recent period, as the factors of those tensions were reviewed and analyzed in detail, and this research focused on three main axes. The first axis dealt with the reasons that pushed the Saudi-Iranian relations to rapprochement in the recent period, which includes recognition of the Iranian reality and a joint dialogue between the two parties. The second axis touched on the factors that led to strained relations between Saudi Arabia and Iran, which include the struggle for regional influence in the Middle East, religious and sectarian differences between Sunnis and Shiites, interference in the internal affairs of Arab countries, and conflict over regional issues such as Yemen, Syria and Lebanon. The third axis dealt with the transformations that occurred in the Iranian-Saudi relations during the recent period, and analyzed the positive effects that would be reflected in the region in the event of the continuation of this rapprochement. The obstacles that could face this convergence were also analyzed. In the end, it was emphasized that the rapprochement between Saudi Arabia and Iran is an important step towards peace and stability in the region, and that the two parties must continue dialogue and negotiation and overcome differences to achieve the interests of the people in the region in general.
本研究涉及伊朗与沙特关系的转变,在最近一段时间里,伊朗与沙特的关系出现了巨大的紧张,并对这些紧张的因素进行了详细的回顾和分析,本研究集中在三个主轴上。第一条轴线涉及推动沙特与伊朗关系在最近一段时间内和解的原因,其中包括承认伊朗的现实和双方之间的联合对话。第二条轴线涉及导致沙特阿拉伯和伊朗关系紧张的因素,包括争夺中东地区影响力、逊尼派和什叶派之间的宗教和宗派分歧、干涉阿拉伯国家内政以及也门、叙利亚和黎巴嫩等地区问题上的冲突。第三条轴线涉及伊朗与沙特关系在最近一段时间内发生的转变,并分析了如果这种和解继续下去,将在该地区产生的积极影响。还分析了这种趋同可能面临的障碍。最后,有人强调,沙特阿拉伯和伊朗之间的和解是朝着该地区和平与稳定迈出的重要一步,双方必须继续对话和谈判,克服分歧,以实现该地区人民的总体利益。
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引用次数: 0
THE MECHANISMS AGAINST THE ELECTRONIC CRIMES IN THE ALGERIAN PENAL CODE 阿尔及利亚刑法中打击电子犯罪的机制
Q2 Social Sciences Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1916
CHIKH MOHAMED ZAKARIA, BENMELOUKA KAOUTHAR
The spread of modem technology and its uses that affected all the life aspects brought about positive and negative changes and transformations. Undoubtedly, the information revolution and the high techniques it is based on such as the computers and internet left positive effects and made a giant leap for the people’s and states’ lives thanks to the speed and exactitude of these systems. Moreover, these systems allow for storing information and exchanging them easily. Nevertheless, this technology led to many negatives such as the difficulty of achieving the information security due to the easy access to them, and the violation of information and their freedom.             The technological advance and the spread of the modern communication tools brought about a new form of crimes called the electronic crime. Therefore, the Algerian Legislator intervened against it to provide penal protection for the information systems through making amendments on the penal code to make it respond to the criminal developments in the field of information and communication technologies ICT. Besides, He enacted new laws to guarantee the penal protection to the electronic transactions. In this context, our study shall focus on the protection imposed by the Algerian Legislator on the information systems in the penal code.             Based on what was said, we raise the following questions: What is meant by the electronic crime? What are the mechanisms set against it by the Algerian Legislator in the penal code? To what extent did the Legislator succeed in fighting the electronic crime with all its forms and, thus, providing an effective penal protection to the information systems? This shall be answered through defining the electronic crime and showing its characteristics in the first chapter, and then identifying the mechanisms set by the Algerian Legislator in the Algerian penal code in the second chapter.
现代技术的传播及其应用影响了生活的各个方面,带来了积极和消极的变化和变革。毫无疑问,由于这些系统的速度和准确性,信息革命及其所基于的计算机和互联网等高科技给人们和国家的生活带来了积极的影响和巨大的飞跃。此外,这些系统可以方便地存储和交换信息。然而,这项技术导致了许多负面的,如实现信息安全的难度,由于他们的容易访问,并侵犯了信息和他们的自由。科技的进步和现代通讯工具的普及带来了一种新的犯罪形式——电子犯罪。因此,阿尔及利亚立法者对它进行了干预,通过修订刑法为信息系统提供刑事保护,使其对信息和通信技术领域的刑事发展作出反应。此外,他还制定了新的法律,以保证对电子交易的刑事保护。在这方面,我们的研究将集中于阿尔及利亚立法者对刑法中的信息系统所施加的保护。基于以上所述,我们提出以下问题:什么是电子犯罪?阿尔及利亚立法者在刑法中规定了什么机制来反对这种行为?立法会议员在打击各种形式的电子罪行,从而为资讯系统提供有效的刑事保障方面,有何成效?这应该通过在第一章中对电子犯罪的定义和其特征的展示来回答,然后在第二章中识别阿尔及利亚立法者在阿尔及利亚刑法中设置的机制。
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引用次数: 0
THE MENTAL IMAGES AND INTROSPECTION OF CONCEPTS, READING THE REALISTIC PERCEPTION IN CONTEMPORARY PLASTIC ARTS 心理意象与概念内省,解读当代造型艺术中的现实感知
Q2 Social Sciences Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1930
Ayoob Bannaw Hassoon, PROF. Aqeel Sahih Faisal
Current research addresses the process of realization and its differentiation through two fundamental pillars of human knowledge: concepts and mental images; which are the mainstays of understanding and interpretation of the phenomena we see in reality; which is characterized by clockwork, all of which is thought through language, and different languages even different ideas (concepts) that reflect all mental corrections, and concepts are a derivative and a systematic repository of thought; Man returns to him as a cognitive repertoire for solving all sensory and non-sensory issues and in art concepts work the same; With the difference that in art they come direct images of meaning on the one hand; On the other hand, indirectly, mental deportations are based on an understanding of the intent. The researcher elaborated on this and illustrated it in this tagged study, which included the following joints: The prelude to the research included the formation of the question that was the culmination of the problem of research: the question of how artists included in the representation and illustrative manipulation of concepts, or the modification of mental images and the work of new concepts? The extent to which artists marry the world ' To achieve wider than expected cities? The researcher then developed the boundaries of the research with its three hinges, followed by the identification and definition of terminology, followed by the theoretical robustness: in which the researcher developed the theoretical robustness that included: perception of reality through the product of concepts and intellectual images as a cognitive mattress, and then the research procedures, which contained the method used and analysis of the research sample, and analysis of the findings and conclusions.
目前的研究通过人类知识的两个基本支柱来处理实现过程及其差异:概念和心理图像;它们是理解和解释我们在现实中看到的现象的支柱;以钟表为特征,所有这些都是通过语言思考的,不同的语言甚至不同的思想(概念)反映了所有的心理修正,概念是思想的衍生物和系统库;人回归他,成为解决所有感官和非感官问题的认知剧目,在艺术概念中也是如此;不同的是,在艺术中,它们一方面带来了意义的直接图像;另一方面,间接地,精神驱逐是基于对意图的理解。研究人员详细阐述了这一点,并在这项标记的研究中进行了说明,该研究包括以下关节:研究的前奏包括作为研究问题高潮的问题的形成:艺术家如何参与概念的表现和说明性操纵的问题,还是心理意象的修改和新概念的工作?艺术家们在多大程度上与世界结下了不解之缘?然后,研究人员开发了研究的边界及其三个铰链,然后是术语的识别和定义,然后是理论稳健性:其中,研究人员发展了理论稳健性,包括:通过概念和智力图像的产品作为认知床垫来感知现实,然后是研究程序,其中包括所采用的方法和对研究样本的分析,以及对研究结果和结论的分析。
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引用次数: 0
A STUDY ON EFFECTIVENESS OF EMPLOYEE WELFARE MEASURES AT VALUE INGREDIENTS PVT LTD 价值配料PVT有限公司员工福利措施的有效性研究
Q2 Social Sciences Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1865
R. Jayashree, S. Kumar
Laws mandate the employer to provide certain perks to employees in addition to earnings or salary; these benefits might be statutory or non-statutory. By easing the financial strain on workers, it enhances their standard of living. For the worker's basic needs, the workplace should offer reasonable amenities. An effort has been made in the current study to examine employee welfare facilities and their effects on workers' productivity in manufacturing organisations. By giving them a questionnaire, a sample of 50 employees from primary research were used to examine the welfare facilities. It is possible to draw the conclusion that while the company's employee wellness facilities are satisfactory, there is still room for development. in order to improve productivity, effectiveness, and efficiency in order to achieve organizational goals.
法律规定雇主除收入或工资外,还应向雇员提供某些额外津贴;这些福利可能是法定的,也可能是非法定的。通过缓解工人的经济压力,它提高了他们的生活水平。为了满足工人的基本需求,工作场所应提供合理的便利设施。在目前的研究中,已经努力研究制造业组织中的员工福利设施及其对工人生产力的影响。通过给他们一份问卷,来自初级研究的50名员工被用来检查福利设施。可以得出的结论是,尽管公司的员工健康设施令人满意,但仍有发展空间。以提高生产力、有效性和效率,从而实现组织目标。
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引用次数: 0
Retracted 收回了
Q2 Social Sciences Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1978
None Retracted
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引用次数: 0
THE ACCOUNTABILITY OF REGIONAL REVENUE AND EXPENDITURES BUDGET IN REGIONAL PEOPLE'S REPRESENTATIVE COUNCIL PINRANG 区域人民代表会议收支预算问责制
Q2 Social Sciences Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1979
Badruzzaman Iain, Parepare
Regional People's Representative Council (DPRD) is one of the administrators of the regional administration, holding the same position as the Regional Head. Due to its legislative, budgetary, and supervisory responsibilities, DPRD plays a crucial role in overseeing the implementation of regional government, in this instance pertaining to regional legal products. The purpose of the DPRD's oversight of the implementation of regional regulations is to better protect the people's interests in all government policies, including those of the regional government. DPRD oversight is political oversight of policies, oversight of regional autonomy implementation in the context of creating good governance, and oversight of DPRD over regional legal products, namely regional regulations in the era of autonomy.[1]   [1] Nurdiyana , " supervision of the implementation of regional regulations is connected with Law NO.9 of 2015 concerning the second amendment to Law NO.23 of 2014 concerning regional government in creating good governance ( Jurnal Surya Kencana Dua: Dynamics of Legal Issues ) and Justice Vol.4 No.1 July 2017), p.1
区域人民代表理事会(DPRD)是区域行政管理的行政人员之一,其职务与区域首长相同。由于其立法、预算和监督职责,DPRD在监督地区政府的实施方面发挥着至关重要的作用,在这种情况下与地区法律产品有关。人民民主共和国监督地区法规实施的目的是更好地保护人民在所有政府政策中的利益,包括地区政府的政策。DPRD监督是对政策的政治监督,是在善治背景下对区域自治实施的监督,是对自治时代的区域法律产品即区域法规的DPRD监督。Nurdiyana,“对地区法规实施的监督与2015年第9号法律有关,该法律涉及2014年第23号法律关于地区政府创造良好治理的第二次修正案(Surya Kencana Dua杂志:法律问题的动态)和司法Vol.4 No.1 2017年7月),第1页
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引用次数: 0
IRAN'S ANTI-COMMUNIST RELIGIOUS PRINCIPLES AND THEIR IMPACT ON SOVIET IRANIAN RELATIONS 1979-1989 1979~1989年伊朗反共产主义宗教原则及其对苏伊关系的影响
Q2 Social Sciences Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1893
ASMAA JAWAD KADHIM HADDAD, FARQAD ABBAS QASIM
This research sheds light on the study of the role of religious ideology in Iranian foreign policy towards the Soviet Union, since the establishment of the Islamic Republic in Iran in 1979, and how Ayatollah Khomeini wanted to export the principles of his Islamic revolution towards all countries of the world, including the Soviet Union with a communist orientation, according to the issue velayat-e faqih, until 1989.
这项研究揭示了自1979年伊朗伊斯兰共和国成立以来,宗教意识形态在伊朗对苏联外交政策中的作用,以及阿亚图拉·霍梅尼如何向世界各国输出他的伊斯兰革命原则,包括共产主义取向的苏联,根据velayat-e faqih的问题,直到1989年。
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引用次数: 0
ETHICAL PRACTICES OF DENTISTS IN PUNE CITY: A CROSS SECTIONAL STUDY 浦那市牙医职业道德行为的横断面研究
Q2 Social Sciences Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1860
Dr. Shrikanth Muralidharan, DR. Sudha Bala, Dr. N. Swapna, Patankar, Dr. Swapna Patankar, DR Monali, R. Nikalje, Dr.Tulsi Subramaniam, Mds author-Monali R. Nikalje
Introduction: Every professional body has its own code of conduct for its members. Dental profession in India is regulated by the Dental Council of India (DCI) under the aegis of the Ministry of Health and Family Welfare, Government of India. DCI; a statutory body formed by an act of parliament- the Dentists Act, 1948 (XVI of 1948). Crowding of dentists across cities leads to unhealthy competition and commercialization. This leads to violating the code of conduct put forth by the state dental councils and many of the norms are openly flouted and rules randomly bent. The objective of the present study is to access the amount of violation of the code of conduct by the dental clinics with respect to the clinic name board and advertisement, in and around Pune city, by an on-site survey. Materials and methods-Ethical clearance was obtained from the Ethics Committee of M.C.E society, Azam Campus, Pune. The study consisted of questions regarding the size of the dental clinic board, attractive symbols or wordings, qualifications other than the academic ones, and advertisements of the clinics through media or sign boards. In all, 123 clinics were observed. Statistical analysis was carried out using SPSS 22.0 (Chicago, U.S.A). Results-There were in all 123 clinics (60- BDS and 63- MDS). More BDS practitioners faulted the regulations with respect to size of the sign board, slogans on the board- like “family dentists”, “tooth designing”; fixing the sign board far away from the place of practice- at the pharmacist. Higher percentage of MDS practitioners advertised through media for promoting their clinics compared to the BDS practitioners. Overall more than half of the dentists mentioned their place of study and the university from where they obtained their degrees. Almost 25% mentioned that they had obtained gold medal in their academics and a few of them also specified the subject in which they won the medals. Conclusion: The current study highlights the violation of codes by dentists in Pune city. It also shows that post graduates are also violating norms. It is up to the DCI, to take appropriate steps including the earliest revision of its norms and its supervision of its strict adherence.
每个专业团体对其成员都有自己的行为准则。印度的牙科行业由印度政府卫生和家庭福利部主持下的印度牙科委员会(DCI)管理。DCI;由议会法案成立的法定机构- 1948年牙医法(1948年第16号)。牙医拥挤的城市导致了不健康的竞争和商业化。这导致违反了国家牙科委员会提出的行为准则,许多规范被公然蔑视,规则被随意歪曲。本研究的目的是通过现场调查,了解浦那市及其周边地区牙科诊所在诊所名称板和广告方面违反行为准则的数量。材料和方法:获得了浦那Azam校区M.C.E学会伦理委员会的伦理许可。研究的问题包括牙科诊所广告牌的大小、吸引人的符号或文字、非学术资格、诊所通过媒体或广告牌的广告。总共观察了123个诊所。采用SPSS 22.0(美国芝加哥)进行统计分析。结果:123家临床中心(BDS 60家,MDS 63家)均有病例发生。更多的BDS从业者对广告牌的大小和标语提出了质疑,比如“家庭牙医”、“牙齿设计”;把招牌固定在离执业地点很远的地方——药剂师那里。与BDS从业者相比,MDS从业者通过媒体宣传其诊所的比例更高。总的来说,超过一半的牙医提到了他们的学习地点和他们获得学位的大学。近25%的人提到他们在学术上获得了金牌,其中一些人还指定了他们获得奖牌的科目。结论:目前的研究突出了浦那市牙医的违规行为。这也表明,研究生也违反了规范。DCI有责任采取适当的措施,包括尽早修订其规范,并监督其严格遵守情况。
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引用次数: 0
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Russian Law Journal
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