586 research outputs found
Developing an accountability disclosure index for Malaysian state Islamic religious concils (SIRCS): quantity and quality / Rosnia Masruki, Khaled Hussainey and Doaa Aly
No full textThis study aims to develop Accountability Disclosure Index (ADI) for Malaysian State Islamic Religious Councils (SIRC), concerning both quantity and quality. In this case, the quality of disclosure items was developed based on the qualitative characteristics, which rely on the International Financial Reporting Standards (IFRS) conceptual framework; namely, relevance, faithful representation, understandability, comparability and timeliness. Each characteristic is scored based on the ‘benchmark’ score, ranging from poor (1) to excellent (5). However, some of the characteristics have been modified to contextualize the SIRC study setting. Both quantity and quality of disclosure items index might contribute to a methodology for analysing and evaluating annual reports. Results show fifty-seven items of disclosure information, which were regarded by stakeholders relevant to be disclosed by SIRC. Indeed, all these disclosure items should be disclosed in SIRC annual reports, so as to meet the expectations of a wide range of stakeholders. With regards to the quality of disclosure, two different sets of qualitative characteristics for non-financial and financial statement disclosure were designed. All five qualitative characteristics were adapted to measure the quality of financial disclosure, whereas for non-financial disclosure, 'timeliness' was dropped due to the voluntarily nature of non-financial disclosure
Review of the book Hitlers Volksstaat: Raub, Rassenkrieg und nationaler Sozialismus by Götz Aly
No full textDr. Jeff R. Schutts (Douglas College) reviews the book Hitlers Volksstaat: Raub, Rassenkrieg und nationaler Sozialismus by Götz Aly (2008).Final article published
Ultrasonographic cervical length and risk of hemorrhage in pregnancies with placenta previa
No full textIMPLEMENTASI KEBIJAKAN PERATURAN MENTERI AGAMA NOMOR 32 TAHUN 2020 TENTANG MA’HAD ALY: ANTARA HARAPAN DAN DILEMA
No full textThe enactment of Law Number 18 of 2019 concerning Islamic Boarding Schools, followed by Regulation of the Minister of Religion of the Republic of Indonesia Number 32 of 2020 concerning Ma\u27had Aly, should be a hope for organizers and managers of education in the Islamic boarding school environment. These hopes include funding support and certainty of Ma\u27had Aly graduates. In addition, there is a legal guarantee for fulfilling the right to obtain employment opportunities and continue studies to the next level of education. Providing guarantees of recognition, affirmation, and facilitation for Islamic boarding schools based on their traditions and characteristics is a sociological and philosophical consideration when forming Islamic boarding school laws. To date, this guarantee has not been fully realized. The hope of Islamic boarding schools is still accompanied by the dilemma of ensuring recognition from the government. The author is interested in uncovering what the managers of Ma\u27had Aly are worried about, especially after the implementation of PMA Number 32 of 2020 concerning Ma\u27had Aly. The researcher\u27s focus is to describe the implementation of these regulatory policies. Because it concerns statutory norms, the method used in this research is normative juridical research, namely, literature study research, to examine PMA 32 of 2020. The aim is to describe the implementation of PMA 32 of 2020 for Islamic boarding schools that organize Ma\u27had Aly, the problems experienced by the management, and how the Ministry of Religion responds to the Islamic boarding school\u27s hesitation in implementing recognition, affirmation and facilitation policies. As a result, there are still problems for the organizers of Ma\u27had Aly. The external quality assurance system through the community assembly has not shown its productivity. The government, in this case, the Ministry of Religion, needs to be encouraged to have the courage to take strategic policy steps as a concrete form of recognition, affirmation and facilitation of Ma\u27had Aly implementation policies. Apart from that, the government is also encouraged to form a directorate general of Islamic boarding schools to solve bureaucratic problems in Islamic boarding school services
International Conference on Industry, Engineering, and Management Systems (2007 : Cocoa Beach, Fla.)
No full textDigitized and published in SOAR: Shocker Open Access Repository by Wichita State University Libraries Technical Services, May 2022.The IEMS'07 conference committee: California State University Stanislaus Department of Management, Operations, and Marketing Department (Sponsor); Nael Aly (Conference Co-Chair/Proceedings Ed.); Ahmad Elshennawy (Conference Co-Chair); Alfred Petrosky (Program Chair); Adel Ali (Program Coordinator); Nabeel Yousef (Conference IT Director)Includes author index.This book features the proceedings of the 13th Annual International Conference on Industry, Engineering and Management Systems (IEMS'07) held March 12-14, 2007 in Cocoa Beach, Florida. Proceedings includes 103 papers presented at the conference.Sponsor: Management, Operations, and Marketing Department, California State University, StanislausAbstract Concepts in Computer Science -- Accounting/Finance -- Automation/Intelligent Computing -- Construction Management -- Decision Making in Management and Engineering -- Decision Support Systems -- Education and Training -- Entrepreneurship -- Global Applications -- Human Computer Interaction -- Human Engineering -- Industry and Academia Collaboration -- Lean Enterprise -- Lean Six Sigma -- Management Information Systems -- Management and Organizational Behavior -- Management of Technology -- Marketing -- Operations Management -- Simulation and Modeling -- Statistical Quality Improvement and Control -- Supply Chain Management -- Technology Commercialization -- Abstract
Superconducting quantum point contacts and Maxwell potential
No full textThe quantization of the current in a superconducting quantum point contact is reviewed and the critical current is discussed at different temperatures depending on the carrier concentration as well by suggesting a constant potential in the semiconductor and then a Maxwell potential. When the Fermi wavelength is comparable with the constriction width we showed that the critical current has a step-like variation as a function of the constriction width and the carrier concentration. © World Scientific Publishing Company.Abdalla E, 1998, PHYS REV LETT, V80, P238, DOI 10.1103-PhysRevLett.80.238; AKAZAKI T, 1991, APPL PHYS LETT, V59, P2037, DOI 10.1063-1.106124; ALY AH, 1998, EGYPTIAN J PHYS, V70, P35; ANDREEV AF, 1964, SOV PHYS JETP-USSR, V19, P1228; Andreev A.F., 1964, Zhurnal Eksperimental'noi i Teoreticheskoi Fiziki, V46; BARDEEN J, 1972, PHYS REV B, V5, P72, DOI 10.1103-PhysRevB.5.72; Bauch T, 2005, PHYS REV B, V71, DOI 10.1103-PhysRevB.71.174502; BECKER T, 1995, PHYSICA B, V204, P183, DOI 10.1016-0921-4526(94)00261-S; Chang VCY, 1997, PHYS REV B, V55, P6004, DOI 10.1103-PhysRevB.55.6004; CHRESTIN A, 1994, PHYS REV B, V49, P498, DOI 10.1103-PhysRevB.49.498; Chtchelkatchev NM, 2000, PHYS REV B, V62, P3559, DOI 10.1103-PhysRevB.62.3559; Colatto LP, 2003, PHYS LETT A, V314, P184, DOI 10.1016-S0375-9601(03)00903-4; Dai Z, 2006, APPL PHYS LETT, V88, DOI 10.1063-1.2206697; De Franceschi S, 1998, APPL PHYS LETT, V73, P3890, DOI 10.1063-1.122926; DEGENNES PG, 1995, SUPERCONDUCTIVITY ME, pCH5; DESER S, 1982, ANN PHYS-NEW YORK, V140, P372, DOI 10.1016-0003-4916(82)90164-6; DUNNE GV, HEPTH9902115; FROLOV SM, 2004, MAT04042434; FURUSAKI A, 1991, PHYS REV LETT, V67, P132, DOI 10.1103-PhysRevLett.67.132; FURUSAKI A, 1998, CONDMAT9811026; FURUSAKI A, 1992, PHYS REV B, V45, P10563, DOI 10.1103-PhysRevB.45.10563; Giazotto F, 2001, APPL PHYS LETT, V78, P1772, DOI 10.1063-1.1357211; Imamura H, 2002, J APPL PHYS, V91, P7032, DOI 10.1063-1.1447188; ISHII C, 1970, PROG THEOR PHYS, V44, P1525, DOI 10.1143-PTP.44.1525; ISHII C, 1972, PROG THEOR PHYS, V47, P1464, DOI 10.1143-PTP.47.1464; KASTALSKY A, 1991, PHYS REV LETT, V67, P3026, DOI 10.1103-PhysRevLett.67.3026; Khare A, 1998, FRACTIONAL STAT QUAN; Kikuchi K., 2002, Physical Review B (Condensed Matter and Materials Physics), V65, DOI 10.1103-PhysRevB.65.020508; KLAPWIJK TM, 1994, PHYSICA B, V197, P481, DOI 10.1016-0921-4526(94)90248-8; KULIK IO, 1970, SOV PHYS JETP-USSR, V30, P944; Lachenmann SG, 1998, J APPL PHYS, V83, P8077, DOI 10.1063-1.367905; MAGNEE PHC, 1994, PHYS REV B, V50, P4594, DOI 10.1103-PhysRevB.50.4594; NGUYEN C, 1994, APPL PHYS LETT, V65, P103, DOI 10.1063-1.113047; NITTA J, 1992, PHYS REV B, V46, P14286, DOI 10.1103-PhysRevB.46.14286; Poirier W, 1997, PHYS REV LETT, V79, P2105, DOI 10.1103-PhysRevLett.79.2105; Regul J, 2002, APPL PHYS LETT, V81, P2023, DOI 10.1063-1.1506417; STERN J, 1991, PHYS LETT B, V265, P119, DOI 10.1016-0370-2693(91)90024-K; SVIDZINS.AV, 1973, J LOW TEMP PHYS, V10, P131, DOI 10.1007-BF00655245; Sze S. M., 1981, PHYS SEMICONDUCTOR D; Taboryski R, 1996, APPL PHYS LETT, V69, P656, DOI 10.1063-1.117796; TAKAYANAGI H, 1995, PHYS REV LETT, V75, P3533, DOI 10.1103-PhysRevLett.75.3533; TAKAYANAGI H, 1995, PHYS REV B, V51, P1374, DOI 10.1103-PhysRevB.51.1374; VANHOUTEN H, 1991, PHYSICA B, V175, P187, DOI 10.1016-0921-4526(91)90712-N; VANHUFFELEN WM, 1993, PHYS REV B, V47, P5170, DOI 10.1103-PhysRevB.47.5170; VANWEES BJ, 1988, PHYS REV LETT, V60, P848, DOI 10.1103-PhysRevLett.60.848; WHARAM DA, 1988, J PHYS C SOLID STATE, V21, pL887, DOI 10.1088-0022-3719-21-24-00223
Trade policies and trade mis-reporting in Myanmar
No full textWhile the trade statistics of Myanmar show surpluses for 2007 through 2010, the corresponding statistics of trade partner countries indicate deficits. Such discrepancies in mirror trade statistics are analyzed in connection with the ‘export-first and import-second’ policy provisioning import permissions on permission applicants possessing a sufficient amount of the export-tax-deducted export earnings. Under this policy, the recorded imports and exports of the private sector have been maintaining equilibrium, whereas discrepancies in the mirror statistics have fluctuated. This suggests that traders adjusted mis-reporting in accordance with the supply and demand of the export earnings.Myanmar, Trade policy, Trade problem, Trade Policies, Mis-invoicing, Smuggling
Determinants of corporate internet reporting: evidence from Egypt
No full textPurpose – The purpose of this paper is to examine the potential factors that may affect the level of corporate internet reporting by Egyptian listed companies.
Design/methodology/approach – The content analysis approach to examine the information cited by the largest Egyptian companies is used in their web sites. The paper modifies and uses the disclosure index of Xiao et al. Ordinary least square multiple regression analysis is used to examine the determinants of the internet reporting.
Findings – It is found that 56 per cent of Egyptian companies report a significant portion of information on their web sites. In addition, the paper finds that some financial characteristics explain the variation in the degree of internet reporting between Egyptian listed companies. In particular, profitability, foreign listing and industrial type (communications and financial services) are the determinants of the amount and presentation formatting of information disclosed on Egyptian companies' web sites. However, other firm characterises, such as firm size, leverage, liquidity and auditor size, do not explain corporate internet reporting.
Practical implications – The research finding is essential as it assists in informing regulators about the characteristics of Egyptian companies that are, and are not, satisfying national and international investors' demand of updated/online information. It also assists current and potential stakeholders to know the drives of corporate internet reporting in Egypt. Consequently, they may further investigate and verify such reporting practices. In practice, online reporting can be used as an effective tool for improving stakeholders' decision-making process. Therefore, further research can be undertaken to examine the degree to which online reporting provides value-relevant information for stakeholders.
Originality/value – To the best of the knowledge, there is no study examining the potential drivers of internet corporate reporting practice in Egypt. This paper is the first to examine the potential factors affecting corporate internet reporting in Egypt. The disclosure index used is designed to be suitable for companies working in the Egyptian environment
The impact of gender diversity on digital reporting in the USA
No full textThis study aims to examine the impact of gender diversity on the digital reporting practices
of non-financial U.S. firms listed on the S&P 500 index. Our results confirm the proposed hypothesis,
indicating that the presence of female board members improves the levels of digital reporting. This
could relate to the thought that gender diversity may correspond to more extensive discussions within
the boardroom, which leads to better-informed decisions based on greater levels of information
exchange both between the board and other stakeholders and amongst board members themselves.
Our findings provide evidence for policy makers that gender diversity enhances online disclosure and
thus, the transparency of the firm. The findings can be used, also, by corporate governance institutions
to raise awareness of the advantages of having female members on the board. Our study contributes
to the body of literature on both gender diversity and corporate online disclosure by providing new
evidence that gender diversity on the board can improve digital reportingEl propósito de este estudio es examinar el impacto de la diversidad de género en las prácticas de informes digitales de empresas estadounidenses no financieras listadas en el índice S&P 500. Los resultados confirman la hipótesis propuesta, indicando que la presencia de mujeres miembros de la junta mejora el nivel del informe digital. Esto podría estar relacionado con la idea de que la diversidad de género conlleva a debates más extensos en la junta, lo que da lugar a decisiones mejor informadas en base a un mayor nivel de intercambio de información entre la junta y otros participantes y entre los propios miembros de la junta. Los resultados aportan evidencias de que la diversidad de género mejora la divulgación online y, por tanto, la transparencia de la empresa. Los resultados pueden usarse también, por parte de instituciones del gobierno corporativo, para aumentar la conciencia de las ventajas de tener miembros mujeres en la junta. El estudio contribuye a la literatura de diversidad de género y de divulgación de información empresarial online proporcionando nueva evidencia de que la diversidad de género en la junta puede mejorar el informe digital
Corporate governance and risk disclosure:evidence from Saudi Arabia
No full textPurpose- This study aims to empirically explore corporate governance and the demographic traits of top management teams as the determinants of voluntary risk disclosure practices in listed banks. This study also aims to contribute to the existing risk disclosure literature by investigating the effect of a combination of determinants on voluntary risk disclosure practices in an emerging market. Furthermore, this study seeks to contribute to risk disclosure theories by employing the upper echelons theory to examine the determinants and their effects on voluntary risk disclosure practices. Design/Methodology/Approach- This investigation uses manual content analysis to measure the levels of risk disclosure in all Saudi listed banks from 2009 to 2013. It also uses ordinary least squares regressions analysis to examine the joint effect of corporate governance and demographic traits on risk disclosure. Results- The empirical findings show that external ownership, audit committee meetings, gender, size, profitability and board size are primary determinants of voluntary risk disclosure practices in Saudi listed banks. The remainder of the independent variables of both corporate governance mechanisms and demographic traits are insignificantly correlated with voluntary risk disclosure practices in Saudi listed banks. This study supports upper echelons theory and further encompasses demographic research into the risk disclosure field. Potential Implications- The empirical findings offer several important implications by reporting to banks’ stockholder, regulatory bodies and any other interested group on the importance of corporate governance and demographic determinants, which can be used to augment risk reporting in the banking industry. This study also backs upper echelons theory and encourages further demographic research into the risk disclosure field. Originality- To the best of the researcher’s knowledge, no prior research has been conducted on the determinants of risk disclosure in Saudi Arabian listed banks. Therefore, this is the first study to investigate the determinants of risk disclosure in the context of Saudi Arabia
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