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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
Retracted
收回了
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引用次数: 0
AL-MAQRIZI, READING IN HIS SOCIAL AND SCIENTIFIC BIOGRAPHY AL-MAQRIZI的社会科学传记解读
Q2 Social Sciences Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1898
JANAN JOUDA JABER AL-ENEZI, EMAN TALIB JABER
Al-Maqrizi (d. 845 AH / 1442 BC) is considered one of the most prominent Muslim historians in general and Egyptian historians in particular, due to the important effects he left in the field of history. His book AL-MAWA’IZ WAL-I’TIBAR FI DHIKR AL-KHITAT WAL-ATHAR, known as al-Khatat al-Maqriziyya, is one of these valuable works. Al-Maqrizi represents a true embodiment of the encyclopedic historian who recorded Islamic history in all its aspects. As his broad knowledge culture enabled him to write historically far from the generally accepted stereotype. He is a historian, interpreter, updater, economist and socialite. This influence appears evident in his writings, which show his social and economic views in a critical and analytical spirit. Therefore, we find that the researchers found in it a wide scope for many studies in various scientific aspects. And the second matter: related to the content of his book “Al-Khitat”, which absorbed the history of Egypt in all its era until his era. Presenting this date in a clear, sequential way that makes it easier for the recipient to comprehend, despite the length of time. This study attempts to monitor Al-Maqrizi reading in his social and scientific biography due to the impact of his scientific life on the history of Egypt and the historians of his time.
Al-Maqrizi(公元845年,公元前1442年)被认为是最杰出的穆斯林历史学家之一,尤其是埃及历史学家,因为他在历史领域留下了重要影响。他的书《AL-MAWA'IZ WAL-ITBAR FI DHIKR AL-KHITAT WAL-ATHAR》,即《AL-Khatat AL-Maqriziyya》,就是这些有价值的作品之一。Al-Maqrizi代表了百科全书式历史学家的真实化身,他记录了伊斯兰历史的方方面面。由于他广泛的知识文化使他能够在历史上写作,远离人们普遍接受的刻板印象。他是一位历史学家、翻译家、更新者、经济学家和社会名流。这种影响在他的作品中表现得很明显,这些作品以批判和分析的精神展示了他的社会和经济观点。因此,我们发现研究者在其中发现了广泛的研究范围,在各个科学方面进行了许多研究。第二件事:与他的书《Al-Khitat》的内容有关,该书吸收了埃及所有时代的历史,直到他的时代。以清晰、有序的方式呈现此日期,使收件人更容易理解,尽管时间很长。本研究试图监测Al Maqrizi在其社会和科学传记中的阅读情况,因为他的科学生活对埃及历史和他那个时代的历史学家产生了影响。
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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
A STUDY ON WORK LIFE BALANCE OF EMPLOYEES AT HYUNDAI MOTORS INDIA LIMITED, SRIPERUMBUDUR 现代汽车印度有限公司员工工作与生活平衡研究
Q2 Social Sciences Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1861
B. SELVAKUMAR et al.
The project entitled “A STUDY ON WORK LIFE BALANCE OF EMPLOYEES AT “HYUNDAI MOTORS INDIA LIMITED, SRIPERUMBUDUR “ The objective of the study includes to study the Work Life Balance of employees at Hyundai Motor India Limited, Sriperumbudur, to study the level of stress among employees, to study the existing Work Life Balance policies, to analyse whether their designation affects their work life balance, to analyse the effectiveness of Work Life Balance and to study whether the employees are satisfied with their Work Life Balance. The research design used here is descriptive research design and the researcher adopted convenience sampling method. The sample size is taken as 70 and analysis was done based on the data collected from the questionnaire. The tools used to analyse the data are Percentage analysis, Correlation, One-way Anova and T-Test. Various suggestions were advised to the management that a coordinating committee with the representatives of management and employees should be constituted which is a great initiative from employee‘s point of view. The committee can give broad guidelines to the management in creating a family friendly and work support environment in their respective departments which can also become a platform for employees to voice their concerns about work-life issues.
该项目题为“对员工的工作生活平衡的研究”现代汽车印度有限公司,SRIPERUMBUDUR“研究的目的包括研究员工的工作生活平衡现代汽车印度有限公司,SRIPERUMBUDUR,研究员工的压力水平,研究现有的工作生活平衡政策,分析他们的指定是否影响他们的工作生活平衡,分析工作生活平衡的有效性,研究员工对工作生活平衡是否满意。本研究采用描述性研究设计,研究者采用方便抽样法。样本量为70份,根据问卷收集的数据进行分析。用于分析数据的工具是百分比分析、相关性分析、单因素方差分析和t检验。向管理层提出了各种建议,建议成立一个由管理层和员工代表组成的协调委员会,从员工的角度来看,这是一个伟大的倡议。该委员会可以为管理层提供广泛的指导,在各自的部门创造一个家庭友好和工作支持的环境,也可以成为员工表达他们对工作和生活问题的关注的平台。
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引用次数: 0
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Russian Law Journal
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