Business Commons^™

Agency Theory And Audit Quality, Burim Isa Berisha Bb

International Journal of Business and Technology

Auditing plays a vital role in reducing both: information asymmetry by empirically confi rming the validity of fi nancial statements and agency problems. The principal- agent confl ict illustrated in agency theory, where principal (owner) lack reasons to believe their agents (managers) because of information asymmetries and contradictory motives. Information asymmetry deals with the study of decisions in transactions where one party has more or superior information than other. Agents (either directors or auditors) may be trustworthy without further incentives to align interest or monitoring strategies such as audit or increased regulation. However, the simple agency model would recommend that …

Background To Auditing And Role Of Auditor, Burim I. Berisha B.B

International Journal of Business and Technology

Financial markets crisis since 2007 has unfolded many issues regarding the supervision of financial institutions, financial reporting and auditing as of core importance to many regulatory bodies in order to ensure proper-functioning framework in the internal market. An audit, along with both adequate supervision and corporate governance, can contribute towards the financial health of the companies by providing assurance in terms of bringing financial stability into their reports (European Commission [EC], 2010, p. 3). The assurance provided by the auditors reduces the risk of misstatements and ultimately the cost of failure to be suffered by the firm’s stakeholders’ also reduces. …

The Process Of Adapting Innovations In Banking Services By Businesses In Kosovo, Burim Isa Berisha Dr.Sc, Burim Berisha B.B

International Journal of Business and Technology

This dissertation addresses the importance of a business model from businesses in Kosovo, which is able to adapt innovations from the banking sector such as digital services, and through which become part of a global market where such developments occur step by step. very fast At the beginning of this paper will be given definitions related to the main concepts that are addressed such as business model, innovations in banking services - digitalization of services and the role and importance of linking a business model with banking services of the time. After the theoretical part, from which the main concepts …

Accountability Responsibility As An Instrument For Performance Measurement, Burhan Rexhepi B.R

International Journal of Business and Technology

This paper addresses the role and importance of accounting information, in particular liability accounting and the impact of liability centers on the success of the enterprise. The success of business decision making is closely linked to the quality and accuracy of accounting information. Every entity, regardless of ownership, size and form of legal organization, the capital structure exists and functions to achieve its objectives.

We live in a time of great changes in external environmental factors, which impose the need to know modern methods and models for running a business. However, the main basis of business success depends on the …

Types Of Financial And Economic Crisis, Burhan R. Rexhepi B.R

International Journal of Business and Technology

Financial crises have caused much debate among different economists. They have attempted to explore any possibility of detecting and preventing crises before they cause the damages that will require way more time and energy to repair the situation and bring the economies back on the right track of sustainable development. The purpose of this study is to analyze different types of financial crises that have affected the economies of the world in order to draw lessons from their experiences. Analysis of this study is divided into four types of financial crises: Banking crisis, speculative bubbles and the market failures, international …

An Outlook Of Factoring Industry In The World And In Kosovo, Burhan R. Rexhepi B.R

International Journal of Business and Technology

Factoring is the most appropriate one for both bank and SMEs as it is considering a method of raising short- term working capital for enterprise by exchanging its A/R, not collateral focused and not adding any liability into their balance sheet. Moreover, factoring is a comprehensive financial service that includes not only financing but also credit protection, accounts receivable bookkeeping and collection services. Factoring not only brings benefit to CBs as a new service for diversification and increasing turnover but also supports SMEs to access financing for roll-up their business and gaining profit from achieving advantages of competitiveness. Although it …

All Quiet On The Digital Front: The Unseen Psychological Impacts On Cybersecurity First Responders, Tammie R. Hollis

USF Tampa Graduate Theses and Dissertations

Driven by the increasing frequency of cyberattacks and the existing talent gap between industry needs and skilled professionals, this research study focused on the crucial human element in the domain of cybersecurity incident response. The objective of this dissertation was to offer a meaningful exploration of the lived experiences encountered by cybersecurity incident responders and an assessment of the subsequent impacts on their well-being. Additionally, this study sought to draw comparisons between the experiences of cybersecurity incident responders and their counterparts in traditional emergency response roles. Semi-structured interviews were conducted with a cohort of 22 individuals with first-hand experience working …

Big Data Analytics For Healthcare Social Media: New Algorithms And Insights, Negar Maleki

USF Tampa Graduate Theses and Dissertations

Over the last two decades, there has been a rapid evolution in information and communication technology, including the emergence of social media. Social media has a significant impact on various fields such as politics, business, culture, education, careers, innovation, and especially healthcare. This influence is not a new phenomenon since a survey from ten years ago showed that up to 78\% of American adults used the internet to look for health-related information for themselves or someone else. With the shift towards on-demand services in society, healthcare is also affected by this trend. Instead of waiting for weeks or months to …

Exposure Of The Audience To Eco-Horror Movies And Its Relationship To Their Ecophobia Nature's Revenge Movies As A Model, Reham Refaat Mohammad Abdelaal Prof

Middle East Journal of Communication Studies

This study provides the first synthesis of the empirical literature on the psychology of Eco-horror film using multi-disciplinary research from media studies, psychology, neurobiology, psychotherapy, communication studies, clinical psychology, Aesthetics and Art. The study sought to identify the relationship between Audience's exposure to Eco-horror Movies and its Relationship to their Ecophobia, the study belongs to the descriptive studies, and the researcher used the media survey method, This study uses the Magic-Bullet Theory, or hypodermic needle theory’ , The Uses and gratifications Theory, Protection motivation theory (PMT)and the protective frame theory to develop a theoretical framework for ascertaining the type of …

Determining The Preparedness Of Nursing Programs And Faculty For The Next Generation Nclex-Rn, Heather Hartness

ATU Theses and Dissertations 2021 - Present

Fifty-two nursing faculty from ADN (Associate Degree Nursing) and BSN (Bachelor of Science in Nursing) programs in the state of Arkansas were surveyed to examine the preparedness resources and interventions to prepare for the Next Generation NCLEX-RN (NGN) and to explore the perceptions of nursing faculty on their readiness to teach critical thinking, clinical judgment, and their competency with NGN item writing. A quantitative cross-sectional descriptive design was used for this study utilizing a self-created survey. The survey revealed 40% of participants felt adequately prepared with item writing, and 35% reported feeling adequately prepared to test using the new NGN …

Human Vs Machine: Hyper-Realistic Avatars And Their Efficacy As A Communication Channel, Jill S. Schiefelbein

USF Tampa Graduate Theses and Dissertations

Hyper-realistic avatars (HRAs), a form of synthetic media, are custom-created digital embodiments of a human, created by capturing and combining that person’s video and vocal likeness. This is the first known study of the efficacy of videos delivered by hyper-realistic avatars as a communication channel in comparison to videos delivered by their human counterparts. An experiment testing how information retention, engagement, and trust vary between viewers of videos delivered by a real human, videos delivered by the HRA representing that same human, and videos delivered by the HRA that discloses to viewers that it is a hyper-realistic avatar is presented. …

Risk Management Meets Politics And The General Public: Is Risk Management Increasing Risk, Rodger Singley

Annual Symposium on Biomathematics and Ecology Education and Research

No abstract provided.

2023 - The Fourth Annual Fall Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the Fall 2023 Symposium of Student Scholars, held in November 2023. Includes abstracts from the presentations and posters.

Novus Ex Machina: Realise Your Organisation’S Creative Potential With Ai, Adam Tatarynowicz, Utz Claassen

Asian Management Insights

Innovation managers must learn how to harness AI’s transformative potential.

From Mindset To Action: Accountants As Stewards For Sustainability, Yvonne Chan

Asian Management Insights

They need to start preparing for this new role now.

An Idealist’S Approach For Smart Contract Correctness, Duy Tai Nguyen, Hong Long Pham, Jun Sun, Quang Loc Le

Research Collection School Of Computing and Information Systems

In this work, we experiment an idealistic approach for smart contract correctness verification and enforcement, based on the assumption that developers are either desired or required to provide a correctness specification due to the importance of smart contracts and the fact that they are immutable after deployment. We design a static verification system with a specification language which supports fully compositional verification (with the help of function specifications, contract invariants, loop invariants and call invariants). Our approach has been implemented in a tool named iContract which automatically proves the correctness of a smart contract statically or checks the unverified part …

Web 2 Vs. Web 3 Paths To The Metaverse: Who Is Leading? Who Should Lead?, Le Kuai, Mary Lacity, Jeffrey K. Mullins

Information Systems Faculty Publications and Presentations

Our research investigates two questions: Who is leading the metaverse? Who should lead? The questions are important because metaverse will have significant consequences for individuals, businesses, and society. We examined the current leaders of metaverse on two evolutionary paths, namely Web 2 and Web 3. Based on regulatory reports, corporate press releases, and patents, we found that only a handful of Web 2 companies are “all-in” on metaverse, and at least one of these enterprises, Meta, is on track to end up as a dominant platform provider. Based on market capitalization, user activity, and patents, only a handful of Web …

The Santa Clara, 2023-10-31, Santa Clara University

The Santa Clara

No abstract provided.

Depaul Digest

DePaul Magazine

College of Education Professor Jason Goulah fosters hope, happiness and global citizenship through DePaul’s Institute for Daisaku Ikeda Studies in Education. Associate Journalism Professor Jill Hopke shares how to talk about climate change. News briefs from DePaul’s 10 colleges and schools: Occupational Therapy Standardized Patient Program, Financial Planning Certificate program, Business Education in Technology and Analytics Hub, Racial Justice Initiative, Teacher Quality Partnership grant, Intimate Partner Violence and Brain Injury collaboration, School of Music Career Closet, Sports Photojournalism course, DePaul Migration Collaborative’s Solutions Lab, Inclusive Screenwriting courses. New appointments: School of Music Dean John Milbauer, College of Education Dean Jennifer …

A Developed Framework For Studying Cyberethical Behaviour In North Central Nigeria, Aderinola Ololade Dunmade, Adeyinka Tella, Uloma Doris Onuoha

Journal of Cybersecurity Education, Research and Practice

ICT advancements have enabled more online activities, resulting in several cyberethical behaviours. Literature documents prevalence of plagiarism, and online fraud, among other misbehaviours. While behaviour has been explained by several theories, as scholarship and research advances, frameworks are modified to include more constructs. The researchers modified Fishbein and Ajzen (2011)'s Reasoned Action Approach to study female postgraduate students' perspectives toward cyberethical behaviour in North Central Nigerian universities.

The study focused on four variables, which were adequately captured by the model: perception, awareness, and attitude.

An adapted questionnaire collected quantitative data. This study used multistage sampling. A sample size of 989 …

12th International Conference On Business, Technology And Innovation 2023, University For Business And Technology - Ubt

UBT International Conference

Welcome to IC – UBT 2023

UBT Annual International Conference is the 12th international interdisciplinary peer reviewed conference which publishes works of the scientists as well as practitioners in the area where UBT is active in Education, Research and Development. The UBT aims to implement an integrated strategy to establish itself as an internationally competitive, research-intensive university, committed to the transfer of knowledge and the provision of a world-class education to the most talented students from all background. The main perspective of the conference is to connect the scientists and practitioners from different disciplines in the same place and make …

Supply Chain Simulation Of Manufacturing Shirts Using System Dynamics For Sustainability, Gurinder Kaur, Ron Kander

School of Design and Engineering Papers

In supply chain management (SCM), goods and services flow from the raw materials stage to the end user with complexities and uncertainty at each stage. Computer modeling and simulation is a particularly useful method to examine supply chain operational issues because it can solve operational complexities that are challenging and time consuming to analyze. Manufacturing companies fear losing valuable time and assets during the manufacturing process; the inaccurate estimation of raw materials, human capital, or physical infrastructure not only leads to monetary loss for the manufacturing unit, but also has a detrimental effect on the environment. The purpose of this …

2023 Celebration Of Scholarship, Creativity, And Engagement, Todd Bruns, Diane Highland

Programs

Annually, Eastern Illinois University honors faculty achievements in the areas of research, creativity, and engagement. This year, the list of faculty accomplishments is again truly impressive, reflective of an engaged faculty committed to excellence and the ongoing pursuit and creation of knowledge. A number of these accomplishments occurred in collaboration with our students, who serve as co-authors, research assistants and partners in bringing these activities to fruition. Indeed, in some cases these professional ambitions transpired over the course of many years, and are a testament to persistence and tenacity--ensuring that these works extend to a broader community of scholars that …

The Contractual Liability Arising From The Violation Of Negotiations Through Modern Means Of Communication In The Jordanian Legislation, Yassin Al Qudah Dr., Juhainah Al Momani

Middle East Journal of Communication Studies

This study aims to show the effects of contractual liability for breach of negotiation via electronic means of communication in Jordanian legislation. Where it became clear that preliminary electronic negotiations are a previous basic stage in the electronic contracting process, in terms of organizing the conduct of negotiations by putting forward ideas and offers between the negotiating parties, and discussing among them to reach mutual agreement until the negotiated contract is concluded. As a result, at this stage, a set of obligations is created by each of the parties, otherwise civil liability may arise on the breaching party. This study …

The Effectiveness Of Field Training In Qualifying Students Of Media Faculties For The Labor Market: Yarmouk And Middle East Universities As A Model, Saddam Al-Masshaqbah Dr., Ramez Abuhasirah Dr.

Middle East Journal of Communication Studies

The study aimed to identify the effectiveness of the field training course in raising the capabilities of students of media faculties in public and private Jordanian universities and qualifying them for the labor market. The results showed that the degree of students' commitment to attendance during the field training period in media institutions came to a "huge" degree, at a rate of (39.8%), while the degree of their benefit from field training came to a "medium" degree, at a rate of (29.2%). In: "Journalism Editing," Preparation of Radio and Television Programs," and "The Art of Speaking and Presentation." training" with …

Palestinian Journalists' Trends Towards Freelance Platforms As An Alternative Of Traditional Work In Journalistic Work And The Gratifications Achieved "A Field Study", Amin Wafi Prof.

Middle East Journal of Communication Studies

This study aims to identify the trends of media students towards the use of digital freelancer platforms in media work as an alternative to traditional journalism by knowing the degree of interest of students in digital freelancer platforms. The degree to which they are exposed، the reasons for exposure، the most important subjects to which they are exposed، the most important platforms they pursue، the most important skill needs، motivations، and stimuli that drive them to deal with freelancer platforms as an alternative to traditional journalism. It is a descriptive study and applied the survey curriculum in the framework of …

Leveraging Vr/Ar/Mr/Xr Technologies To Improve Cybersecurity Education, Training, And Operations, Paul Wagner, Dalal Alharthi

Journal of Cybersecurity Education, Research and Practice

The United States faces persistent threats conducting malicious cyber campaigns that threaten critical infrastructure, companies and their intellectual property, and the privacy of its citizens. Additionally, there are millions of unfilled cybersecurity positions, and the cybersecurity skills gap continues to widen. Most companies believe that this problem has not improved and nearly 44% believe it has gotten worse over the past 10 years. Threat actors are continuing to evolve their tactics, techniques, and procedures for conducting attacks on public and private targets. Education institutions and companies must adopt emerging technologies to develop security professionals and to increase cybersecurity awareness holistically. …

Integrating Nist And Iso Cybersecurity Audit And Risk Assessment Frameworks Into Cameroonian Law, Bernard Ngalim

Journal of Cybersecurity Education, Research and Practice

This paper reviews cybersecurity laws and regulations in Cameroon, focusing on cybersecurity and information security audits and risk assessments. The importance of cybersecurity risk assessment and the implementation of security controls to cure deficiencies noted during risk assessments or audits is a critical step in developing cybersecurity resilience. Cameroon's cybersecurity legal framework provides for audits but does not explicitly enumerate controls. Consequently, integrating relevant controls from the NIST frameworks and ISO Standards can improve the cybersecurity posture in Cameroon while waiting for a comprehensive revision of the legal framework. NIST and ISO are internationally recognized as best practices in information …

An Interdisciplinary Approach To Experiential Learning In Cyberbiosecurity And Agriculture Through Workforce Development, Kellie Johnson, Tiffany Drape, Joseph Oakes, Joseph Simpson, Ann Brown, Donna M. Westfall-Rudd, Susan Duncan

Journal of Cybersecurity Education, Research and Practice

Cyberbiosecurity and workforce development in agriculture and the life sciences (ALS) is a growing area of need in the curriculum in higher education. Students that pursue majors related to ALS often do not include training in cyber-related concepts or expose the ‘hidden curriculum’ of seeking internships and jobs. Exposing students through workforce development training and hands-on engagement with industry professionals can provide learning opportunities to bridge the two and is an area of growth and demand as the workforce evolves. The objectives of this work were 1) to learn key concepts in cybersecurity, including data security, visualization, and analysis, to …

Infrastructure As Code For Cybersecurity Training, Rui Pinto, Rolando Martins, Carlos Novo

Journal of Cybersecurity Education, Research and Practice

An organization's infrastructure rests upon the premise that cybersecurity professionals have specific knowledge in administrating and protecting it against outside threats. Without this expertise, sensitive information could be leaked to malicious actors and cause damage to critical systems. These attacks tend to become increasingly specialized, meaning cybersecurity professionals must ensure proficiency in specific areas. Naturally, recommendations include creating advanced practical training scenarios considering realistic situations to help trainees gain detailed knowledge. However, the caveats of high-cost infrastructure and difficulties in the deployment process of this kind of system, primarily due to the manual process of pre-configuring software needed for the …