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The Impact of Blockchain Technology Activation by Audit Clients on Internal Control Structure Effectiveness: An Experimental Study 审计客户激活区块链技术对内部控制结构有效性的影响:一项实验研究
Samir Abdelazim, Fahad Alrobia
The research aimed to study and test the impact of blockchain activation by audit clients on the effectiveness of the internal control structure. To achieve the research objective, an experimental approach was used to test the research hypotheses on a sample of auditors belonging to accounting and auditing firms in Egypt. According to auditing standards, specifically the second fieldwork standard, the auditor is responsible for performing tests of compliance and adherence related to internal controls for the purpose of assessing the level of control risk, and thus the risk of material misstatement, leading to the planning of detection risk. The theoretical part of the research concluded that blockchain technology is one of the most impactful technological applications in the current work environment. Additionally, there is a near consensus in previous related studies that activating this technology has an impact on the five main components of the internal control structure . In its practical part, the research concluded that the five research hypotheses related to the components of the internal control structure were accepted, confirming auditors' awareness of the potential benefits of blockchain activation by audit clients to enhance the effectiveness of the internal control structure. KEYWORDSblockchain technology, control activities, digital transformation, Egyptian market, financial transactions, internal audit
该研究旨在研究和测试审计客户激活区块链对内部控制结构有效性的影响。为实现研究目标,本研究采用实验方法,以埃及会计和审计事务所所属审计师为样本,对研究假设进行检验。根据审计准则,特别是第二现场工作准则,审计师有责任对与内部控制有关的合规性和遵守情况进行测试,以评估控制风险水平,从而评估重大错报风险,进而制定检测风险计划。研究的理论部分认为,区块链技术是当前工作环境中最具影响力的技术应用之一。此外,以往的相关研究几乎达成共识,即激活该技术会对内部控制结构的五个主要组成部分产生影响。在实践部分,研究认为与内部控制结构组成部分相关的五个研究假设被接受,证实了审计师意识到审计客户激活区块链对提高内部控制结构有效性的潜在益处。关键词:区块链技术、控制活动、数字化转型、埃及市场、金融交易、内部审计
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引用次数: 0
The Impact of Audit Committee Characteristics on ESG 审计委员会的特点对 ESG 的影响
Mariyam Almutair, Thamir Al Barrak
In light of the growing significance of sustainability objectives and their connection with future economic landscapes, and considering the fundamental role of audit committees in the financial reporting environment, this study aims to measure the impact of audit committees characteristics on the level of disclosure of Environmental, Social, and Governance (ESG) practices in the annual reports of companies listed on the Saudi financial market. This study utilizes the ESG index compiled by Bloomberg, which measures companies' disclosure levels for this purpose. Due to data availability, the sample includes 44 companies listed on the main market during the period from 2017 to 2021. Using multiple regression analysis, this study shows a positive impact of the independence, size, and financial expertise of audit committees on the level of disclosure of ESG practices. Additionally, the results show a negative impact of the number of audit committee meetings on the level of disclosure of ESG practices.KEYWORDSaccounting, financial expertise, independence, quality, size, sustainability
鉴于可持续发展目标及其与未来经济格局的联系日益重要,并考虑到审计委员会在财务报告环境中的基本作用,本研究旨在衡量审计委员会的特点对沙特金融市场上市公司年度报告中环境、社会和治理(ESG)实践披露水平的影响。本研究利用彭博社编制的 ESG 指数来衡量公司的披露水平。由于数据的可用性,样本包括 2017 年至 2021 年期间在主要市场上市的 44 家公司。通过多元回归分析,本研究表明审计委员会的独立性、规模和财务专业知识对环境、社会和公司治理实践的披露水平有积极影响。此外,研究结果表明,审计委员会会议次数对环境、社会和公司治理实践的披露水平有负面影响。 关键词:会计;财务专业知识;独立性;质量;规模;可持续性
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引用次数: 0
Inference of the Modes of Recitation in Tafsir Ibn Uthaymeen (From Surat Al-Fatihah to Surat Al-Imran) Tafsir Ibn Uthaymeen(从《法提哈经》到《伊兰经》)中朗诵方式的推论
Mona Al-Daosari
The aim of the research is to collect, study, analyze and present Sheikh Ibn Uthaymeen’s views on the modes of recitation inferred from his interpretation of the Qur’an from Surat Al-Fatihah to Surat Al-Imran. The research comprises an introduction and two main sections. The introduction delineates the significance of the topic, the rationale behind its selection, the objectives, previous studies, the research plan, and the methodology. The first section delves into Sheikh Ibn Uthaymeen’s perspective, while the second section explores his opinions on the recitations inferred from the beginning of the Qur’an to Surat Al-Imran. The findings of this research reveal Sheikh Ibn Uthaymeen’s careful and reflective approach to the modes of recitation. The considerable effort he dedicates to this aspect, as well as his interest in one of the Qur’an’s most important sources of interpretation, becomes evident through this study. Although Sheikh Ibn Uthaymeen did not interpret the entire Qur’an, he expounded on parts of it, encompassing more than half of its content. He mentions the seven modes of recitation in his interpretation, finding them sufficient and inferring their application. However, he does not address the three additional modes that complement the ten, nor did he discuss the abnormal readings, except in a few instances.KEYWORDSQur’an interpretation, grammar guidance, hermeneutics, Qur’an sciences, abnormal readings, frequent readings
本研究旨在收集、研究、分析和介绍谢赫-伊本-乌泰明从他对《古兰经》从《法提哈经》到《伊兰经》的解释中推断出的关于诵经方式的观点。研究包括导言和两个主要部分。导言阐述了课题的意义、选题依据、目标、以往研究、研究计划和方法。第一部分深入探讨了谢赫-伊本-乌泰明的观点,第二部分探讨了他对从《古兰经》开头到《伊兰经》的诵读推断的看法。研究结果表明,谢赫伊本-乌泰明对诵经方式持谨慎和反思的态度。他在这方面投入的大量精力,以及他对《古兰经》最重要的解释来源之一的兴趣,在本研究中显而易见。虽然谢赫伊本-乌泰明没有解释整部《古兰经》,但他对其中的部分内容进行了阐释,涵盖了《古兰经》一半以上的内容。他在诠释中提到了七种诵经方式,认为这些方式已经足够,并推断了它们的应用。然而,他并没有提及补充十种诵读方式的另外三种诵读方式,也没有讨论异常诵读方式,只有少数情况例外。
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引用次数: 0
The Position and Status of Translated Manga in Saudi Arabia 翻译漫画在沙特阿拉伯的地位和状况
Amal Alkhaldi
Manga translations offer a valuable opportunity for studying the complex interactions and dialogues between different cultures and modes of communication. This study takes a multimodal approach and a comparative qualitative analysis to explore the translation of manga in the Saudi market, which started recently in 2021. The emphasis is on illustrating how the link between the verbal and visual modes may be used in the translation process and how much input translators, and perhaps publishers, have in it. The research also seeks to explore the status of this new genre in Saudi literary systems, employing Evan Zohar’s division between central and peripheral strata based on the degree of intervention made to the target text and the tactics employed. The article includes instances of the Japanese manga Attack on Titan as well as its Arabic translation by the Saudi publisher Manga Arabia. The findings indicate that translation intervention was kept to a minimum, most likely because the translated manga is in a central position and no previous patterns were used to introduce this genre to the Saudi market.KEYWORDScomics, Japanese manga, multimodality, Saudi manga, translation, translator’s intervention
漫画翻译为研究不同文化和交流模式之间复杂的互动和对话提供了宝贵的机会。本研究采用多模态方法和比较定性分析来探讨最近于 2021 年在沙特市场开始的漫画翻译。重点在于说明在翻译过程中如何利用语言和视觉模式之间的联系,以及译者(或许还有出版商)在其中的投入程度。研究还试图探讨这种新体裁在沙特文学体系中的地位,采用了埃文-佐哈尔(Evan Zohar)根据对目标文本的干预程度和采用的策略对中心层和边缘层进行的划分。文章包括日本漫画《攻壳机动队》以及沙特出版商 Manga Arabia 的阿拉伯语译本。研究结果表明,翻译干预保持在最低水平,这很可能是因为翻译的漫画处于中心位置,而且没有使用以前的模式将这一体裁引入沙特市场。 关键词:漫画;日本漫画;多模态;沙特漫画;翻译;译者干预
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引用次数: 0
Morphology and Derivation in Perspective of the Development of the Concept's Conjugation in Linguistics: A New Linguistic Reading 从语言学中概念构词法的发展看形态学和派生:新语言学解读
Ibrahim Al-Lahim
The study addresses the ambiguity between the terms "morphology" and "derivation" in linguistic discourse. It aims to establish a methodological distinction to delineate their boundaries by examining their meanings, tracing the morphological concept's evolution, and redefining these terms. Employing logical and mathematical distinctions, the research investigates linguistic categories and their elements. Through a descriptive analytical approach, it delves into three axes: the development of morphological concepts, the interpretation of morphology and derivation in grammatical heritage, and the application of logical concepts to distinguish the terms. Among the most prominent results are the adoption of a new distinction between the terms morphology and derivation, the restriction of the divisions of morphology to them, and the importance of applying the concept of category in linguistics in formulating a methodological distinction between the two terms and reclassifying the divisions of Arabic morphology. The study recommends conducting in-depth studies on the concept of category in Arabic linguistics and investing it in analyzing other linguistic phenomena, benefiting from it in the educational curricula for teaching the Arabic language, and integrating the concept of category in teaching morphology and derivation.KEYWORDSArabic morphology, grammatical heritage, lexical unit, linguistic phenomena, logical concepts, speech part
本研究探讨了语言学话语中 "形态学 "和 "派生 "这两个术语之间的歧义。本研究旨在通过研究这两个术语的含义、追溯形态学概念的演变过程以及重新定义这两个术语,建立一种方法论上的区分,以划定这两个术语的界限。本研究采用逻辑和数学区分方法,对语言类别及其要素进行研究。通过描述性分析方法,研究深入三个轴心:形态概念的发展、语法遗产中形态学和派生的解释,以及逻辑概念在术语区分中的应用。其中最突出的成果是对形态学和派生这两个术语进行了新的区分,将形态学的划分局限于这两个术语,以及在语言学中应用范畴概念对这两个术语进行方法论区分和重新划分阿拉伯语形态学的重要性。研究建议对阿拉伯语言学中的范畴概念进行深入研究,并将其用于分析其他语言现象,在阿拉伯语教学课程中利用这一概念,并将范畴概念融入形态学和派生法的教学中。
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引用次数: 0
The Influence of External Auditing in Limiting the Creative Accounting Practices in SMEs 外部审计对限制中小企业创新会计做法的影响
Mohammed Bu haya, Abdullah Alsdi
This study aims to identify the role of external auditing in limiting the practice of creative accounting among Small and Medium Enterprises (SMEs) in the Kingdom of Saudi Arabia. Creative accounting involves providing fraudulent numbers and may be contained through efficient external auditing and the use of the rules and conduct of professional ethics. To achieve study objectives, a descriptive approach was taken by conducting a field study using a comprehensive inventory method. To suit the nature of the study, this method targeted all audit offices not licensed to practice with joint-stock companies. A questionnaire was used to collect data from the study population, and SPSS was used to analyze the results. The study results indicate that efficiency in external auditing contributes to limiting the practice of creative accounting among SMEs through procedures and audit plans, optimal use of resources (e.g., auditors), and knowledge and use of the rules and conduct of professional ethics. This study also composed a set of proposals to serve practitioners and decision makers, including measures that ensure and develop procedures in audit offices that contribute to discovering and reducing illegal practices.KEYWORDSaccounting offices, auditing efficiency, financial statements, fraudulent accounting, professional conduct, professional ethics
本研究旨在确定外部审计在限制沙特阿拉伯王国中小型企业(SMEs)创造性会计做法方面的作用。创造性会计涉及提供虚假数字,可通过有效的外部审计和使用职业道德规则和行为加以遏制。为实现研究目标,我们采用了描述性方法,使用全面盘点法进行了实地研究。为适应研究的性质,该方法针对所有未获得股份公司执业许可的审计事务所。采用问卷调查的方式收集研究对象的数据,并使用 SPSS 对结果进行分析。研究结果表明,外部审计的效率有助于通过程序和审计计划、资源(如审计师)的优化使用以及对职业道德规则和行为的了解和使用,限制中小企业的创造性会计做法。本研究还为从业人员和决策者提出了一系列建议,包括确保和制定审计部门有助于发现和减少非法行为的程序的措施。 关键词:会计师事务所;审计效率;财务报表;虚假会计;职业行为;职业道德
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引用次数: 0
The Degree to Which Digital Literacy Is Included in National Curriculum Standards 将数字扫盲纳入国家课程标准的程度
Ahmed Fagehi, Meznah Almutairy
Standards are the backbone of developing curricula and educational systems, as they precisely define what should be learned. Additionally, the integration of skills in curricula ensures that they are targeted in teaching and learning processes and thus acquired by learners. This study aims to analyze the national curriculum standards to reveal their level of inclusion of digital literacy. The descriptive approach was applied using the content analysis method, with a content analysis card used as the data collection tool. The results show that digital literacy is an essential component of the national standards (with a total percentage of 16%), is integrated seamlessly, and covers new trends in technology education, such as digital ethics and cybersecurity. The results also reveal that digital literacy standards are distributed into four categories, targeted in varying proportions, as follows: Using Digital Devices and Tools (54%), Searching for Information (28%), Ethics, Cybersecurity, and Societal Impact (11%), and Digital Communication and Collaboration (7%). The study recommends exploring the readiness of teachers to meet the requirements of digital literacy standards in terms of confidence, knowledge, and ability.KEYWORDSdigital skills, curriculum standards, digital competencies, content analysis, digital citizenship, technology education
标准是制定课程和教育系统的支柱,因为它们精确地定义了应该学习的内容。此外,将技能纳入课程可确保教学过程有的放矢,从而使学习者掌握这些技能。本研究旨在分析国家课程标准,揭示其纳入数字素养的程度。本研究采用内容分析法进行描述,并使用内容分析卡作为数据收集工具。结果表明,数字素养是国家课程标准的重要组成部分(总比例为 16%),被无缝整合,并涵盖了技术教育的新趋势,如数字伦理和网络安全。结果还显示,数字扫盲标准分为以下四类,所占比例各不相同:使用数字设备和工具(54%),搜索信息(28%),伦理、网络安全和社会影响(11%),以及数字交流和协作(7%)。研究建议从信心、知识和能力等方面探讨教师是否准备好满足数字素养标准的要求。 关键词:数字技能;课程标准;数字能力;内容分析;数字公民;技术教育
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引用次数: 0
Attachment Styles and Their Relationship to Future Anxiety Among Mothers of Children with Chronic Diseases 慢性病患儿母亲的依恋类型及其与未来焦虑的关系
Rawan Al-Saliti
The study aimed to assess the level of future anxiety and the most common attachment patterns among mothers of children with chronic diseases, as well as to assess the relationship between them . It also aimed to determine any statistically significant differences in the level of future anxiety and attachment patterns depending on the variables of the mother’s educational level, the mother’s age, the type of disease, and the duration of diagnosis. The study sample consisted of (145) mothers who were under the care of the Islamic Center Society in Irbid Governorate, Jordan, during 2023. They were selected using the available method, and both the future anxiety scale and the attachment styles scale were used. The results of the study showed that the level of anxiety about the future among the mothers studied was high, and that the most common attachment style was the anxious attachment style, followed by avoidant attachment, followed by secure attachment. The results of the study also showed that there was no statistically significant relationship between the secure attachment style and anxiety about the future, and the existence of a positive relationship. Statistically significant between both the anxious attachment style and the avoidant attachment style. The results also showed that there were no statistically significant differences attributed to the effect of the mother’s educational level, the duration of diagnosis and the mother’s age, and the presence of statistically significant differences attributed to the effect of the type of illness on the measure of future anxiety. The results also showed that there were no differences. Statistically significant due to the effect of the mother’s educational level, type of illness, and duration of diagnosis in all attachment styles, and the presence of statistically significant differences due to the effect of the mother’s age.KEYWORDSsecure attachment, insecure attachment, anxious attachment, avoidant attachment, anxiety, chronic childhood diseases
该研究旨在评估慢性病患儿母亲的未来焦虑程度和最常见的依恋模式,以及它们之间的关系。研究还旨在确定未来焦虑程度和依恋模式在统计学上是否存在显著差异,这取决于母亲的受教育程度、母亲的年龄、疾病类型和诊断持续时间等变量。研究样本包括 2023 年期间在约旦伊尔比德省伊斯兰中心协会接受护理的(145 名)母亲。她们是通过现有方法选取的,并使用了未来焦虑量表和依恋方式量表。研究结果表明,被研究的母亲对未来的焦虑程度较高,最常见的依恋风格是焦虑依恋风格,其次是回避依恋,再次是安全依恋。研究结果还显示,安全型依恋风格与对未来的焦虑之间在统计学上没有显著关系,而存在正相关关系。焦虑型依恋风格和回避型依恋风格之间在统计学上有意义。结果还显示,母亲的受教育程度、诊断持续时间和母亲的年龄对未来焦虑测量的影响在统计学上没有显著差异,疾病类型对未来焦虑测量的影响在统计学上存在显著差异。结果还显示没有差异。在所有依恋方式中,母亲的教育水平、疾病类型和诊断持续时间的影响具有统计学意义,母亲年龄的影响在统计学上存在显著差异。
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引用次数: 0
The Role of Chatbots in Developing Scientific Research Skills 聊天机器人在培养科学研究技能中的作用
The research aimed to understand the role of chatbots in developing research skills from the viewpoint of university students. The researchers followed a descriptive approach and used a questionnaire as a research tool. The results showed that chatbots have a moderate role in developing research skills among university students. The main problem with employing chatbots in scientific research is the accuracy and reliability of the data they provide. The potential risks of this employment were found to be high, including increased dependency and apathy among students, loss of creativity, and the possibility of personal data violation and sharing with external parties. Furthermore, responses to the research’s hypotheses showed that undergraduate students benefited more from chatbots in their research writing compared to postgraduate students, and students in theoretical colleges relied on chatbots in their research more than students in applied colleges. The researchers recommended integrating chatbots into university courses related to teaching research methodologies and forming expert programming teams to develop interactive chat applications capable of providing accurate documented information and translating reports and abstracts accurately while formatting data to fit the writing style in scientific research. Additionally, there should be an awareness campaign about the risks of using chatbots, especially regarding the protection of user data and ownership rights, and increasing researchers' reliance on chatbots to complete their scientific research.KEYWORDSArtificial intelligence, database, electronic fraud, interactive chat, search engines, simulation.
该研究旨在从大学生的角度了解聊天机器人在培养研究技能方面的作用。研究人员采用了描述性方法,并使用问卷作为研究工具。结果显示,聊天机器人在培养大学生研究技能方面的作用一般。在科学研究中使用聊天机器人的主要问题是其提供的数据的准确性和可靠性。研究发现,使用聊天机器人的潜在风险很高,包括增加学生的依赖性和冷漠感、丧失创造力,以及个人数据被侵犯和与外部共享的可能性。此外,对研究假设的回应显示,与研究生相比,本科生在研究写作中更受益于聊天机器人,理论学院的学生在研究中对聊天机器人的依赖程度高于应用学院的学生。研究人员建议将聊天机器人纳入大学与科研方法教学相关的课程,并组建专家编程团队,开发互动聊天应用程序,使其能够提供准确的文献信息,准确翻译报告和摘要,同时根据科学研究的写作风格对数据进行格式化。此外,还应开展有关使用聊天机器人风险的宣传活动,特别是在保护用户数据和所有权方面,提高研究人员对聊天机器人的依赖性,以完成科学研究。
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引用次数: 0
Online Trust Determinants, Consumer Perception, and Purchase Intent in Saudi E-Commerce: Exploring Determinants and Evidence 沙特电子商务中的在线信任决定因素、消费者认知和购买意向:探索决定因素和证据
Majed Helmi, Sager Alharthi, Sufyan Habib
This study aimed to explore the growing use of the internet as a commercial sales channel, emphasising the pivotal role of trust in online consumer relationships. This research focused on Saudi e-commerce platforms (e.g. Amazon.sa, Noon, Namshi, and Shein), due to their remarkable growth over previous years, by investigating the effect of consumer trust on online purchase intentions. The study surveyed 449 Saudi online shoppers, using a structural equation model to analyse the factors that determine online trust (perceived information quality, company competency, security, and online consumer reviews) and their influence on consumer online trust and perceived risk. The results revealed significant relationships between consumer online trust and perceived information quality, company competency, and security, challenging expectations regarding the link between online consumer reviews and consumer online trust. Surprisingly, online consumer reviews primarily influenced perceived risk rather than consumer online trust, impacting purchase intention to a limited extent. The research underscores the substantial influence of consumer online trust on perceived risk and purchase intention, offering micro perspectives on online consumer behaviour. By identifying key influences, including information quality and security, this study provides theoretical and managerial insights for e-commerce platforms, guiding the development of responsible online channels.KEYWORDScompany competency, consumer reviews, e-commerce antecedents, information quality, perceived security, Saudi consumers
本研究旨在探讨互联网作为商业销售渠道的日益广泛应用,强调信任在在线消费者关系中的关键作用。由于沙特电子商务平台(如 Amazon.sa、Noon、Namshi 和 Shein)在过去几年中的显著增长,本研究重点关注这些平台,调查消费者信任对在线购买意向的影响。研究调查了 449 名沙特网购者,采用结构方程模型分析了决定在线信任的因素(感知信息质量、公司能力、安全性和在线消费者评论)及其对消费者在线信任和感知风险的影响。结果表明,消费者在线信任与感知信息质量、公司能力和安全性之间存在重要关系,这对有关在线消费者评论与消费者在线信任之间联系的预期提出了挑战。令人惊讶的是,网上消费者评论主要影响感知风险而非消费者在线信任,对购买意向的影响有限。研究强调了消费者在线信任对感知风险和购买意向的重大影响,为在线消费者行为提供了微观视角。通过确定包括信息质量和安全性在内的关键影响因素,本研究为电子商务平台提供了理论和管理见解,指导了负责任的在线渠道的发展。 关键词:公司能力、消费者评论、电子商务前因、信息质量、感知安全性、沙特消费者
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引用次数: 0
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Scientific Journal of King Faisal University: Humanities and Management Sciences
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