Written by Amany Ahmed Wahba
Published On Issue 2 Vol 6, 2021
The review profession has recently faced a number of challenges, especially after the financial meltdowns experienced by many giants such as Enron. This was followed by the fall of one of the five largest audit offices, Arthur Anderson, for alleged involvement in the company's financial manipulations due to negative profit management practices, which raised many questions about the auditor's independence, the quality of audit performance and the underperformance of its programmers. This
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Written by Nghi Huu Phan
Published On Issue 2 Vol 6, 2021
The present paper aims to examine the impact of cultural values on the corporate tax avoidance behavior of Vietnamese firms. Data is collected from over 6,000 firms over the period 1998-2018 and then analyzed by using the panel fixed-effect model. In general, the findings imply that firms that operate in high uncertainty avoidance cultures are less probable to be involved in corporate tax avoidance practice. This might be because high uncertainty avoidance cultures tend to be less competitive an
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Written by Nawal Hamid Mohammed Hamid
Published On Issue 2 Vol 6, 2021
The aim of this research is to investigate the level of loneliness among the students of the Faculty of Science and Arts in Rafha campus, Northern Border University, KSA during the outbreak of Novel Corona virus, and identify the differences among the students in loneliness according to the variables of gender and marital status. To achieve this aim, the researcher applied a descriptive method, prepared a preliminary data form and used UCLA Loneliness Scale. The population of the research was (1
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Written by Amir Sam Kianimoghadam
Published On Issue 2 Vol 6, 2021
Depression is one of the most common mental disorders in People Who Live with HIV (PWLH). The current study aimed to investigate the psychometric properties of the Persian version of the Patient Health Questionnaire (PHQ-9) among Iranian infected with HIV. In total, 150 PWLH were selected using the convenient sampling method among patients who visited Shemiranat, Dokmehchi, and Bouali health centers during the October 22 to December 16, 2020. Beck Depression Inventory (BDI-II) and Anxiety and De
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Written by Dung Phuong Hoang
Published On Issue 2 Vol 6, 2021
Nowadays, developing a cashless society is the common aim of most countries. This study answers a crucial but mostly neglected question regarding determinants of debit cardholders’ intention to withdraw cash. Upon the adaption of transaction cost economics theory, this study examines cash withdrawal as a switching decision from using a debit card with money transferring services provided by banks to withdraw and use cash for payment transactions on one’s own. This study used both in-
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Written by Dao Thi Huong
Published On Issue 2 Vol 6, 2021
The goal of internal marketing is to satisfy internal customers and retain employees. When internal customers are satisfied, they will become more loyal and committed to the company. Internal customers will be ready to serve to satisfy and create loyalty of customers outside the business. Thus, internal marketing needs to be done before doing external marketing. The function of internal marketing is that the internal communication between the business and its employees must function effectively
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Written by Ibrahim Bora Oran
Published On Issue 2 Vol 6, 2021
Fourth Industrial Revolution (4IR) and Coronavirus Pandemic (COVID-19) have affected the international trade environment and e-commerce activities in the world. This article describes the effect of the restrictions caused by COVID-19 and facilities provided by the Artificial Intelligence (AI) applications within the scope of 4 th Industrial Revolution (4IR) in the economy of BRICS member countries and South Africa (SA). A performance evaluation was performed with the non-positivist multi-criteri
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Written by Lyubov Satushieva
Published On Issue 2 Vol 6, 2021
This article is devoted to an important and relevant topic in modern Russian administrative law - the system of administrative punishments and the order of their imposition. The article also draws attention to the legal problems arising in the imposition of administrative penalties. The relevance of this problem lies in arising by officials in the process of bringing to administrative responsibility, imposing punishment and its imposition, caused by gaps in legislation and may lead to a violatio
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Written by Abbas Homauni
Published On Issue 2 Vol 6, 2021
Performance appraisal could have a critical role in identifying workforce strengths and weaknesses, determining their educational needs, and developing an appropriate compensation system. This study aimed to investigate the various aspects of employee performance appraisal in the health sector. The search covered mainly such databases as Web of Science, PubMed, and Scopus from the year 2000 to 2019. The paper selection was conducted at three stages; first, the titles were scanned and those not r
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Written by Türel Özer Öksüzoğlu
Published On Issue 2 Vol 6, 2021
Social entrepreneurship can act as an intermediary to strengthen the economy, environment, society, politics, and education locally and globally. A training platform is among the activities planned and implemented during the social entrepreneurship activity process. In this context, this study aims to reveal the views, perceptions, and perspectives of undergraduate students about social entrepreneurship with the information they have acquired in the entrepreneurship course at the university inst
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Written by Ke Nghia Nguyen
Published On Issue 2 Vol 6, 2021
Diffusion of knowledge is a real significant factor for students also it is the most important role of universities. To diffuse knowledge, sharing is an important activity. This paper examines factors influencing knowledge sharing in higher education. Knowledge sharing is measured through knowledge transferring and knowledge reception. A quantitative survey was conducted with 517 undergraduate students in Vietnam. Statistical Package for the Social Sciences version 28.0 (SPSS 28.0) software was
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Written by Bassem Salhi
Published On Issue 2 Vol 6, 2021
The main objective of the international IFRS accounting standards is to produce and publish high-quality information that helps in decision-making at the global level. The present study examines the positive impact of the decision of applying the IFRS to the informational quality of published accounting figures. Approaching this informational quality by using asymmetrical information, and validating a model based on a quantitative study conducted by 139 cocmpanies that are listed on the Paris st
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Written by Nguyen Dinh Trung
Published On Issue 2 Vol 6, 2021
The quality of industrial infrastructure works not only reflects investment efficiency but it also affects production and business efficiency in the process of using these kind of works. In 2018, Slaper et al. conducted research and how us that there is positive linkage between GDP growth (gross domestic) and traded growth of clusters.
Therefore, this study has analyzed the factors affecting the quality of the works, from which to propose measures to improve the quality of works mainly at
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Written by Parvaneh Shademani
Published On Issue 2 Vol 6, 2021
The purpose of this study was to investigate the perceptions of high school principals about the organizational health of the district and its relationship with their job motivation. To achieve this goal, correlation method and multiple regression analysis as research method was adopted.by using cluster random sampling method, a sample of 271 principals was chosen from the population of high school boys and girls in the education districts of Tehran, Iran and their perceptions about Organization
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