16 research outputs found
Adoption strategies, corruption and accounting quality: international evidence / Abdullah Hammad Alhammad … [et al.]
Get PDFThe empirical literature on the effects of IFRS adoption strategies on accounting quality focuses on more IFRS enforcement strategy. Limited studies have, in particular, examined IFRS modification strategy in relationship with accounting quality. In this regard, this paper investigates the impacts of different IFRS adoption strategies on accounting quality. The mediating effect of control of corruption on the relation between different IFRS adoption strategies on accounting quality is also examined. The paper uses the two step system GMM estimator with a sample of 35 countries for the periods that span from 2013 to 2017. The findings reveal that different IFRS adoption strategies have significant influences on accounting quality. The different IFRS adoption strategies, namely enforcement and modification are positively associated with accounting quality with measure of timely loss recognition (β1 = 0.190, p < 0.001) and (β2 = 0.189, p < 0.001), respectively. These findings are consistent with the prior studies. The findings underline the importance of distinction between different IFRS adoption strategies. Furthermore, control of corruption is found to mediate the associations between different IFRS adoption strategies and quality of accounting, indicating accounting quality is related to control of corruption, which in turn is affected by both IFRS enforcement and modification strategies. Additionally, the accounting quality is strongly improved by IFRS enforcement and modification through the control of corruption as mediation. This implies that the control of corruption in a given nation improves in accounting quality more than IFRS adoption strategies. These findings provide flesh insights to stakeholders and contribute to accounting quality literature
Mediating effect of institutions and moderating effect of culture on the relationship between IFRS adoption strategies and accounting quality
Get PDFIn recent years, the International Accounting Standards Board (IASB) has highlighted
the importance of full adoption more than just convergence of accounting standards.
While full adoption of IFRS eliminates accounting differences by allowing only the
IFRS standards’ applications, convergence concentrates on certain major differences
within the standards and differences in the enforcement levels. These differences,
despite small ones, lead to significant impact on reported performance that hinders the
objective of having globalized uniform standards. Examining the variations in IFRS
adoption as reported by the IASB in its jurisdiction profiles has proven to be a
paramount important since jurisdictions are described by the IASB to have employed
different IFRS implementations which falls within the so-called enforcement strategy
and modification strategy. Given the lack of research in this area, the present research
attempts to address the gap by examining the relationship between IFRS enforcement
and modification strategies and accounting quality across different jurisdictions
around the world. Besides, the diversities in institutional settings such as the quality
of institutional and cultural dimension, lead the study to further investigate the
mediating effect of institutional quality on the relationship as well as the conditional
effect of culture on the relationship between the different IFRS adoption strategies and
accounting quality. Using the dynamic system of Generalised Method of Moments
(GMM) estimation technique as the primary method of analysis, the study converts
firm-level data on accounting quality which is based on 8836 listed firms in 35
developed and developing countries that adopted IFRS, into country-level data to
reduce heterogeneity. The sample covers a period of 2013 to 2017, representing the
stable years following the world global financial crisis and reflecting the years in
which IFRS jurisdiction profiles are available. The findings suggest that IFRS
enforcement and modification strategies are statistically significant in reducing
discretionary accruals. Similarly, the adoption of IFRS with enforcement and
modification has been found to be positively associated with timely loss recognition and value relevance. The results also show that both strategies have given significant
positive impact on accounting quality by reducing the discretionary accruals at a
higher magnitude, more than the increasing effect of timely loss recognition and value
relevance. It is worth noting that the efforts made for IFRS enforcement strategy affect
discretionary accruals and timely loss recognition more than the IFRS modification
strategy. In terms of the indirect effects, the study reveals that institutional variables,
especially the voice and accountability, government effectiveness, regulatory quality
and control of corruption mediate the relationship between IFRS adoption strategies
and the quality of accounting across countries, corroborating previous expectations.
Furthermore, the effects of IFRS enforcement and modification on accounting quality
vary with power distance, uncertainty avoidance, institutional collectivism, and future
orientation. These indicate complementarities in which the effect of IFRS adoption
strategies on the quality of accounting information depends positively on cultural
variables. The current research involves numerous implications for policymakers,
investors, and managers. It provides insightful information to understand the
variations in IFRS enforcement and modification and their effects on accounting and
the rule of the institutional environment and cultural dimensions within this
relationship
The influence of Ibn Mas’ūd’s reports found in al-Mabsūt of al Sarakhsī on the Hanafi school of law
No full textAshâb-ı Kirâm (r.a.) Rasulüllah'ın (s.a.v.) ilk muhataplarıdır. Bu insanlar, Kur'ân-ı Kerîm ve hadis-i şeriflerde pek çok defa övülmüştür. Müslümanlar için örnek bir nesil olmuştur. Onların içinde bazısı sahabenin büyüklerinden sayılmıştır. Bir kısmı da Rasulüllah'ın (s.a.v.) ağzından cennetle müjdelenmiştir. Bunlardan on kişi aşere-i mübeşşere adıyla meşhur olmuştur. Tezimizin odağı olan Abdullah b. Mesud (r.a.) hem sahabenin büyüklerinden addedilmiş hem de bir rivayete göre cennetle müjdelenen on kişi içinde yer almıştır. Kendisi ilk Müslümanlardandır. Rasulüllah (s.a.v.) dönemindeki bütün savaşlara katılmıştır. Bütün bu meziyetleri yanında kendisinin ashap içinde öne çıktığı yönü ise ilmidir. İbn Mesud (r.a.) sahabenin fakihlerinden sayılmıştır ve bu hususta Efendimiz'in (s.a.v.) duasına mazhar olmuştur. Ayrıca günümüze kadar gelen dört fıkıh mezhebinden Hanefî mezhebinin ilmî silsilesi kendisine dayandırılmıştır. Ebû Hanife'nin (rh.a.) fıkıh ilmindeki silsilesi sırasıyla Hammad b. Ebû Süleyman, İbrahim en-Nehaî ve Alkame b. Kays vasıtasıyla Abdullah b. Mesud'a (r.a.) bağlanmaktadır. Öte yandan Hanefîler ondan gelen rivayetlere ayrı bir önem atfetmiştir. Tercihleri genelde onun tercihleri ile paralellik göstermiştir. Aradaki bu ilişkinin teorik olmadığı, bilakis pratikte birebir gözlemlendiği, işbu tezde ortaya konulmak istenmiştir. Bu amaç doğrultusunda Hanefîlerin fıkıh alanındaki temel kaynaklarından Serahsî'nin Mebsût adlı mutavvel eseri, çalışmanın merkezine alınmıştır. Zira mezkûr eser Abdullah b. Mesud'un (r.a.) fıkhını izhar eden rivayetleri içerme ve bunlar hakkında Hanefîlerin takındığı tavrı gösterme açısından büyük önemi haizdir. Bu doğrultuda, Abdullah b. Mesud'un (r.a.) el-Mebsût'ta bulunan fıkhî rivayetlerinin tespit edilip söz konusu rivayetlerin müellif tarafından hangi suretlerde değerlendirmeye tabi tutulduğunun ana hatlarıyla ortaya konulması planlanmıştır. Hanefîlerin bu rivayetleri ne şekilde değerlendirdiğinin tespiti, Mebsût'ta ve seçilen diğer Hanefî kaynaklarında verilen açıklamalar muvacehesinde yapılmaktadır.Companions of Muhammad (s.a.w) are the first collocutors of him. They have been praised in Qur'an and Hadiths. Also they have been an exemplary generation for Muslims. Some of them are considered as prominents of this generation. And some were foretold to be amongst heirs of heaven. One part of them known as the ten with glad tidings of paradise has become known particularly. The focus of our dissertation, Abdullah ibn Masud (r.a.), is considered a prominent companion as well as one of the ten with glad tidings of paradise according to a narrative. He is one of the first believers of Islam. Also he has participated in all wars of Prophet Muhammad's (s.a.w.) era. Yet he has been known for his wisdom and knowledge among companions. He has been usually considered as a faqih amongst companions and he was honored by Prophet Muhammad's (s.a.w.) prayer in this regard. Furthermore, the order of scholarship of Hanafite school, which is one of the four schools of Islamic law have come to date, is based on himself. The order of Abu Hanifa (r.a.) in Islamic law is connected through Hammad ibn Abū Suleiman, Ibrahim al-Nakhai and Alqama ibn Qays to Abdullah ibn Masud (r.a.). In addition to this, Hanafites has attached particular importance to his narratives. Their preferences have usually been in line with his. In this dissertation, it is aimed to put forward that this connection between them is not only theoretical but also can be observed in practice. With this purpose in mind, this study is based on Sarakhsy's al-Mabsūt, one of Hanafite's main sources in Islamic law. Being a large-scale work, it has been able to include narratives indicating Abdullah ibn Masud's (r.a.) fiqh as well as Hanafite's evaluations towards these narratives, making it a very important work in the literature. In this regard, it is intended to identify the fiqh narrations of Abdullah ibn Masud (r.a.) found in al-Mabsūt and to outline how these narrations were evaluated by the author. The determination of how the Hanafites evaluate these narrations is made in light of the explanations provided in Mabsūt and other selected Hanafite sources
Manahil al-Safa fi Jamal al-Mustafa by Abu al-Abbas Ahmed bin Abd al-Hay al-Halabi al-Fassi (1120 AH) - study and investigation -
Get PDFThis research is a study and investigation of a manuscript on the biography, beauty and morals of our Noble Prophet Muhammad bin Abdullah, may God’s prayers and peace be upon him, whose name is (Manahil al-Safa fi Dhat al-Mustafa, may God’s prayers and peace be upon him) by Abu al-Abbas Ahmad ibn Abd al-Hayy al-Halabi al-Fassi (d. 1120 AH), which is a manuscript of nine papers, in which he spoke. The author before describing the beauty of the Prophet, may God’s prayers and peace be upon him, with an introduction to the meaning of beauty and majesty in the language, and he mentioned benefits and warnings in it, then he described the beauty of God Almighty, and after that he mentioned the images of the Prophet Muhammad, may God’s prayers and peace be upon him, physical and moral beauty that God Almighty preferred and distinguished him from other prophets And other people and made it a reason to win the hearts of many people and their entry into the religion of God Almighty. In his words, the author of the manuscript cited verses from the Noble Qur’an, hadiths from the Sunnah, and verses from Arabic poetry, in addition to the rhetorical and jurisprudential sayings of scholars, through which he clarifies the intended meaning of the images of beauty mentioned or mentioned by scholars who preceded him, relying on various sources, including: Books Interpretation of the Noble Qur’an, books of the Prophet’s biography, books of the noble Prophet’s hadith, books and dictionaries of the Arabic language, books of jurisprudence, books of mysticism and faith
International Financial Reporting Standards Adoption Strategies Effects on Supply Chain Management, Corruption and Accounting Quality: International Evidence
Get PDFAbstract- The empirical literature on the effects of International Financial Reporting Standards (IFRS) adoption strategies on supply chain management and accounting quality focuses on more IFRS enforcement strategy. Limited studies have, in particular, examined IFRS modification strategy in relationship with accounting quality. In this regard, this paper investigates the impacts of different IFRS adoption strategies on accounting quality. The mediating effect of control of corruption on the relation between different IFRS adoption strategies on accounting quality is also examined. The paper uses the two step system GMM estimator with a sample of 35 countries for the periods that span from 2013 to 2017. The findings reveal that different IFRS adoption strategies have significant influences on accounting quality. The different IFRS adoption strategies, namely enforcement and modification are positively associated with accounting quality with measure of timely loss recognition (?1 = 0.190, p 0.001) and (?2 = 0.189, p 0.001), respectively. These findings are consistent with the prior studies. The findings underline the importance of distinction between different IFRS adoption strategies. Furthermore, control of corruption is found to mediate the associations between different IFRS adoption strategies and quality of accounting, indicating accounting quality is related to control of corruption, which in turn is affected by both IFRS enforcement and modification strategies. Additionally, the accounting quality is strongly improved by IFRS enforcement and modification through the control of corruption as mediation. This implies that the control of corruption in a given nation by consdring the SCM, improves in accounting quality more than IFRS adoption strategies. These findings provide flesh insights to stakeholders and contribute to accounting quality literature.
Finding optimal interaction interface alignments between biological complexes
No full textMotivation: Biological molecules perform their functions through interactions with other molecules. Structure alignment of interaction interfaces between biological complexes is an indispensable step in detecting their structural similarities, which are keys to understanding their evolutionary histories and functions. Although various structure alignment methods have been developed to successfully access the similarities of protein structures or certain types of interaction interfaces, existing alignment tools cannot directly align arbitrary types of interfaces formed by protein, DNA or RNA molecules. Specifically, they require a 'blackbox preprocessing' to standardize interface types and chain identifiers. Yet their performance is limited and sometimes unsatisfactory. Results: Here we introduce a novel method, PROSTA-inter, that automatically determines and aligns interaction interfaces between two arbitrary types of complex structures. Our method uses sequentially remote fragments to search for the optimal superimposition. The optimal residue matching problem is then formulated as a maximum weighted bipartite matching problem to detect the optimal sequence order-independent alignment. Benchmark evaluation on all non-redundant protein-DNA complexes in PDB shows significant performance improvement of our method over TM-align and iAlign (with the 'blackbox preprocessing'). Two case studies where our method discovers, for the first time, structural similarities between two pairs of functionally related protein-DNA complexes are presented. We further demonstrate the power of our method on detecting structural similarities between a protein-protein complex and a protein-RNA complex, which is biologically known as a protein-RNA mimicry case. © The Author 2015. Published by Oxford University Press
Electromagnetic waves-induced hydrophobic multiwalled carbon nanotubes for enhanced oil recovery
Get PDFExtracting the trapped oil into the pores is still a massive challenging. In this work, multiwalled carbon nanotubes were utilized to investigate the influence of the nanofluid’s flow rate on the oil recovery in enhanced oil recovery (EOR) stage. At the optimum conditions, comparative study was conducted to figure out the impact of EM waves on the recovery efficiency. The experimental study proved that 2 mL/min is the optimum flow rate for the utilized fluid. EM waves could enhance the recovered oil in EOR stage by 24.5% ROIP. The increment was ascribed to the extraordinary role of EM waves in increasing the viscosity of the nanofluid. © 2019, The Author(s)
The Influence Of Ethical Leadership On Employee Behavior: A Systematic Review
Get PDFBackground: The research was carried out to understand the influence of ethical leadership practices which affect employee behavior in the workplace that ultimately leads to employee performance and organizational productivity. Aim: The purpose of the systematic review is to carefully analyze the existing literature on ethical leadership that directly influence employee behavior. Method: A systematic search of databases including PubMed and google scholar was conducted to identify relevant studies published between 2015-2023. The inclusion criteria for this study consisted of selecting articles written in English that specially examined ethical leadership and employee behavior in the healthcare sector. Additionally, the chosen articles had to use well-established scales for measurement and provide valuable data on ethical leadership which affect employee behavior in the workplace. After initial screening and quality assessment, ten studies were included in the synthesis. Results: It revealed a consistent pattern of ethical leadership practices which are affecting employee behavior. Job Performance, Job satisfaction, and Burnout which are the key factors in the workplace are found to be dependent and influenced by ethical leadership. Ethical leadership practices were identified as crucial factors in mitigating and fostering a positive and productive work environment and efficient workforce. Conclusion: The review underscores the importance of promoting ethical leadership to develop and promote employee performance in hospital settings. The research concluded that ethical leadership in the workplace plays a vital role to overcome workplace issues
Islamic financial contracting forms in Saudi Arabia: Law and practice
Get PDFThis thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel UniversityThe main objective of this research is to examine whether the current practices of Islamic banking and financial activities in Saudi Arabia are compatible with the principles of Shariah. This examination includes the current uses of sukuk (Islamic bonds), the models of takaful (Islamic insurance) and accepted risk transfer mechanisms in Islamic structured finance (Islamic derivatives). The second purpose is to investigate the basic laws of banking and financial activities in Saudi Arabia and examine whether they are compatible with Shariah principles. The final aim is to suggest solutions to the absence of regulatory and supervisory systems of Islamic finance in Saudi Arabia by proposing a legislative and regulatory framework for Islamic banking and finance in Saudi Arabia.
The research findings show that there are no specific laws and regulations governing Islamic banking and financial activities in Saudi Arabia. In addition, there is no independent central Shariah board to regulate and supervise Islamic banking and financial activities in Saudi Arabia, nor are there are any specialised commercial courts to look into banking issues. The research finds that there are some articles in the law of supervision of cooperative insurance companies in Saudi Arabia, and its implementing regulations, which do not comply with Shariah, and in addition, there is some incompatibility between the law and its implementing regulations. The final finding is that the issuance of sukuk and Islamic financial derivatives in Saudi Arabia are not consistent with Shariah requirements, due to the absence of regulatory policies and supervisory harmonisation, while Islamic insurance needs to amend some articles of the law of supervision of cooperative insurance companies in Saudi Arabia, and its implementing regulations, in order to comply with Shariah and also to avoid incompatibility between them
Characterising acute and chronic care needs: insights from the Global Burden of Disease Study 2019
No full textChronic care manages long-term, progressive conditions, while acute care addresses short-term conditions. Chronic conditions increasingly strain health systems, which are often unprepared for these demands. This study examines the burden of conditions requiring acute versus chronic care, including sequelae. Conditions and sequelae from the Global Burden of Diseases Study 2019 were classified into acute or chronic care categories. Data were analysed by age, sex, and socio-demographic index, presenting total numbers and contributions to burden metrics such as Disability-Adjusted Life Years (DALYs), Years Lived with Disability (YLD), and Years of Life Lost (YLL). Approximately 68% of DALYs were attributed to chronic care, while 27% were due to acute care. Chronic care needs increased with age, representing 86% of YLDs and 71% of YLLs, and accounting for 93% of YLDs from sequelae. These findings highlight that chronic care needs far exceed acute care needs globally, necessitating health systems to adapt accordingly.
© 2025. The Author(s)
