Business Commons^™

تقييم مخاطر التعاقد لقبول أو رفض مهمة التدقيق من وجهة نظر مدققي الحسابات الخارجيين الأردنيين, Mohammad Ghader, Abdulnaser Nour, Anas Alcharif

Al Jinan الجنان

هدفت هذه الدراسة إلى التعرف على تقييم مدققي الحسابات الخارجيين الأردنيين لمخاطر قبول أو رفض مهمة التدقيق، وذلك من وجهة نظر مدققي الحسابات والعاملين في مكاتب التدقيق العاملة في الأردن المرخصة والمسموح لها بمزاولة المهنة. وتوصلت الدراسة إلى وجود تأثير لمخاطر التكليف والتعاقد المتعلقة بالعملاء وبأنشطة التدقيق وبمكتب التدقيق وبإدارة العميل على قرار قبول أو رفض مهمة التدقيق من وجهة نظر مدققي الحسابات الخارجيين في الأردن. وعلى ضوء النتائج قدمت الدراسة عددا من التوصيات أهمها : قيام مدققي الحسابات الخارجيين في الأردن بتقييم مخاطر التكليف والتعاقد المتعلقة بالعملاء وبأنشطة التدقيق وبمكتب التدقيق وبإدارة العميل. والتأكيد على أهمية التزام مدققي الحسابات …

إستثمار أوقاف الجمعيات الخيرية الإسلامية أحكام وضوابط, Mohammad Alothman

Al Jinan الجنان

No abstract provided.

The Theory Of The Conventions And The Accountancy: A Reading Of The Algerian Case, Korbali Baghdad

Al Jinan الجنان

The accountancy is considered as an information system with the purpose of supplying the company and the stakeholders with information to guide their decision-making. However, it is worthwhile knowing whether the information ensuing from this system is equally disclosed to all stakeholders? 140 In this paper, we suggest approaching the accountancy from the viewpoint of the theory of conventions. First, we shall present the theory of conventions. Then, we shall approach the question of substitution of the conventions, and we will end with a presentation on the evolution of the accountancy system in Algeria.

توظيف تكنولوجيا المعلومات في إدارة المخاطر البيئية: دراسة تقويمية في الشركة العامة لصناعة الزيوت النباتية, Sahar Kaddouri

Al Jinan الجنان

Risks Environmental Management engage an increasing number of persons from different fields .The management and safeguarding of our environment by business not only an important issue in today’s society ,but also a challenge for the different enterprises to turn environmental concerns into new business opportunities .In this respect ,Risks Environmental Management is key element in achieving developing countries .Better access to good quality information and Environmental data is prerequisite for improved Risks Environmental Management .
This research aims to describe how information technology can be used in Risks Environmental Management ? Through the answers based on the questions that research …

Pedagogy Of The Pandemic: A Case Study Of Emergency Remote Education In A Private Higher Education Institution In Egypt, Rania M Rafik Khalil, Shadia Fahim, Wadouda Badran, Hadia Fakhreldin, Maguid Hassan, Hani Ghali, Attia Attia, Sarah Khalil, Hassan Abdelhamid, Yasmine Abdel Moneim, Omar H. Karam

English Language and Literature

COVID19 caught almost every higher education institution off guard. The pandemic interrupted the teaching and learning process and required immediate implementation of emergency remote learning strategies. Teaching pedagogy turned to new ways of thinking about learning. Consequently, both academic staff and students had to adapt without warning to the challenges of teaching with advanced technology from home which was taking the world by storm. Overcoming this challenge in Egypt has been much easier for private universities in comparison to state universities because of the availability of facilities, funding, smaller cohorts and validation by partner western universities. This paper shares reflections …

Pagmamahal Sa Bayan Sa Mundong Vuca, Helen U. Amante

Magisterial Lectures

In this lecture, Dr. Amante asks the question: how do you teach students about patriotism during VUCA (volatile, uncertain, complex, ambiguous) times? She provides educators steps on how to navigate and process times of crisis with students.

Speaker: Helen earned her doctoral degree in Leadership Studies major in Organizational Development at the Ateneo de Manila University. She has been in basic education teaching for more than thirty years and has handled administrative posts in academic affairs, student affairs and campus ministry. She has years of experience in textbook production both as textbook series head and writer. She has designed computer-assisted …

Governing The Gold Rush Into Emerging Markets: A Case Study Of Indonesia’S Regulatory Responses To The Expansion Of Chinese-Backed Online P2p Lending, Angela Tritto, Yujia He, Victoria Amanda Junaedi

Patterson School of Diplomacy and International Commerce Faculty Publications

Peer-to-peer (P2P) lending has the potential to boost financial inclusion in emerging markets. This paper contributes to the literature on fintech governance in emerging Asian markets. It examines the case of the Indonesian government’s approach in regulating the P2P lending sector using both primary interviews and secondary firm-level data. Driven by regulation tightening in China and regulatory gaps in Indonesia, Chinese investments became the largest in this sector contributing, however, to growing risks from illegal business practices. The Indonesian government responded by creating new regulations and institutions, mitigating risks without stifling the potential for financial inclusion. We conclude a proactive …

Nebraska Monthly Economic Indicators: November 25, 2020, Eric Thompson

Leading Economic Indicator Reports

The LEI-N rose during October 2020, by 1.83%. The rising indicator confirms that the Nebraska economy should continue to expand over the next 6 months. Five of the six components of the leading indicator improved during October. Manufacturing hours-worked rebounded in October after declining over the previous 3 months. Business expectations also were positive, with respondents to the October Survey of Nebraska Business reporting plans to increase employment over the next 6 months. The value of the U.S. dollar also declined, which will improve competitive conditions for Nebraska businesses that export. Building permits for single-family homes and airline passenger enplanements …

Aicpa Professional Ethics Division: Strategy And Work Plan For 2021-2023, November 25, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Organizational Justice, Tara Myers, Megan Paul

Umbrella Summaries

What is organizational justice?

Organizational justice is the extent to which an organization treats people fairly. Organizational justice includes fairness related to outcomes, procedures, and interpersonal interactions. Fair workplace outcomes and decisions (e.g., equitable/favorable pay, raise, promotion) are called distributive justice (Adams, 1965). Procedural justice means that outcomes are determined through procedures that are based on accurate information and standard ethics, represent everyone affected by the procedure, include opportunity for input and appeal, are free from bias, and are used consistently (Leventhal, 1980; Thibaut & Walker, 1975). Interactional justice refers to people feeling they were treated with dignity and respect …

Spillover Effects Between Greece And Cyprus: A Dcc Model On The Interdependence Of Small Economies, Aristeidis Samitas, Elias Kampouris, Stathis Polyzos, Anastasia Ef Spyridou

All Works

© The author(s) 2020. This paper discusses the volatility spillovers between the Greek debt crisis and the Cypriot financial crisis. Cyprus was in the spotlight of financial markets due to significant problems stemming from the banking sector, which were dealt with by EU regulators with a bail-in on bank deposits. The current analysis aims to shed light on the reasons behind implementing this novel approach to bank distress. The study uses a Dynamic Conditional Correlation model on the returns of the stock markets of the two countries, which shows strong spillover effects during the period leading up to the 2013 …

The Effect Of Information Technology Audit For E-Health Of Indonesia Using Itil Framework V.3 Domain Service Design, Eva Mufidah, Ilham M, Anis Eliyana, Tanti Handriana, Indrianawati Usman

Library Philosophy and Practice (e-journal)

This study explain about E-Health Surabaya is a web-based health service technology application that is used to help people register as patients in hospitals and health centers. Although its function is very useful, there are also people who still do not understand how to use this application, there are also some shortcomings that cause inconvenience in its use. So that research is conducted in which the application uses ITIL V.3 framework with Domain Service Design to conduct an audit of the maturity level of this E-Health Surabaya Web Application. ITIL (Information Technology Infrastructure Technology) is a framework used to manage …

Psychological Contract Perception And Contractual Employee Performance, Robin Roberts, Stephanie Douglas Ph.D.

Publications

Contractual, short‐term employees are increasingly utilized to support organizational performance. The employee's perception of the psychological contract were explored in this qualitative study through semi‐structured interviews of 22 contractual workers. Psychological contract was fulfilled through transactional job tasks and psychological contract breaches were found in relationships with leadership and the organization. An exploratory examination from the contractual worker lens helped to influence the psychological contract on the employee performance and its use in leveraging this workforce to improve organizational performance.

Back Cover

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Strawberry and thyme napoleon with pistachio custard created by students of the International Culinary Institute

由國際廚藝學院學員精心烹調的百里香士多啤梨拿破崙配開心果吉士醬

Class Acts 學院消息, Ici Editorial Team

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Recipes for success 成功秘方

The International Culinary Institute (ICI) and its sister institutions the Hotel and Tourism Institute (HTI) and the Chinese Culinary Institute (CCI) provided students with an array of fun and educational opportunities

國際廚藝學院與其姐妹機構酒店及旅遊學院和中華廚藝學院積極提供機會，讓學員透過校內課程增長知識之餘，更可與專家交流參加特別活動和比賽，開拓視野。

Day In The Life 餐飲人生, Florence Tsui

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Sam Chong 莊炳森

HTI graduate with an Advanced Certificate in Sommelier Studies and a Certificate in Food and Beverage Supervision, who is now assistant director of food and beverage at the New World Millennium Hong Kong Hotel

畢業於酒店及旅遊學院高級品酒師證書及餐飲督導管理證書課程，現任千禧新世界香港酒店助理餐飲總監

Plat Du Jour 名菜解構, Rachel Duffell

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Local flavour

本土之味

Pastry chef Gregoire Michaud combines a lifetime of baking experience with local inspiration

餅廚Gregoire Michaud以豐富的經驗和從本土取得的靈感炮製其招牌糕點

When The Going Gets Tough 迎難而上, Melissa Twigg

AMBROSIA 客道 : The Magazine of The International Culinary Institute

The present time of crisis, from a global health emergency to widespread social protests, has forced restaurateurs and bar owners to innovate as never before. We find out how.

面對全球衛生危機和社會活動頻繁等重重困難下，餐廳和酒吧老闆發揮史無前例的創意，意圖突破困局。

Plot To Plate 自耕自煮, Rachel Duffell

AMBROSIA 客道 : The Magazine of The International Culinary Institute

With traceability, quality, seasonality and sustainability all on the agenda, green-fingered chefs are growing their own gardens.

本著源頭可考、品質保證、不時不吃且環保等好處，善於園藝的廚師們開始建立自己的菜園，自耕自足。

Lab Made 實驗廚房, Anna Cummins

AMBROSIA 客道 : The Magazine of The International Culinary Institute

From air-based protein to“molecular”whiskey, start-ups are creating ingredients that increasingly disconnect agriculture from production. The separation of farm and plate is a new frontier – one that may hold the answer to humanity's growing food insecurity.

由空氣製造的蛋白質到「分子」威士忌，初創公司研發越來越多不靠農業生產的食材，這或許可以解決越來越緊張的糧食危機。

Zero Heroes 零的選擇, Rachel Duffell

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Restaurateurs, drinks brands, craft brewers and winemakers are presenting myriad ways to quench the growing thirst for alcohol-free alternatives.

餐廳老闆、飲品品牌、手工啤酒廠和葡萄酒廠 紛紛為越來越受歡迎的零酒精佐餐飲品市場加柴添薪，推出各式各樣的飲品代替佐餐美酒。

Eat Well, Live Long 長壽食譜, Rachel Duffell

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Every cuisine has its benefits, but what do the societies that live the longest eat? We talk to chefs from the world's Blue Zones and countries with the highest life expectancy to find out.

所有菜式都有其好處，但長壽社會的人通常吃什麼？我們訪問了多位廚師，他們均任職於以居民長壽見稱的藍區和國家，嘗試找出箇中秘訣。

A Helping Hand 善心膳食, Fontaine Cheng

AMBROSIA 客道 : The Magazine of The International Culinary Institute

As we all learn to adjust and overcome the challenges of the COVID-19 pandemic, chefs, restauranteurs, hospitality companies and organisations around the world are finding ways to help and support the most vulnerable during these times.

在我們忙於克服新冠肺炎疫情所帶來的種種挑戰之際，全球各地的廚師、餐廳老闆、酒店品牌和各種機構已設法幫助在疫情中陷入困境的弱勢社群。

Features

AMBROSIA 客道 : The Magazine of The International Culinary Institute

No abstract provided.

Lexicon 專業詞彙, Rachel Duffell

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Mother's sauces

基本母醬

As students in ICI's new Higher Diploma in Classic Western Cuisine programme are discovering, these sauces are the building blocks of French cuisine

國際廚藝學院新推出的經典西式廚藝高級文憑課程的學員領悟到，這些母醬皆是法國菜的基石

1 Ingredient 9 Ways 九種變化, Rachel Duffell

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Pumpkin possibilities

南瓜的可塑性

Rich in vitamins and full of minerals, pumpkin is a highly nutritious not to mention versatile autumn fruit

秋天盛產的南瓜不僅含有多種維他命和礦物質，營養豐富，用途亦變化多端

Tool Of The Trade 創意廚具, Jon Wall

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Feel the heat

熱力四射

For high-temperature stir-frying, the wok is your go-to pan

中式炒鑊是烹調高溫煸炒菜式的最佳選擇

Bookshelf 新書上架, Rachel Duffell

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Read all about it

讀萬卷書

Culinary companions, drinking guides and baking bibles you won't want to miss

不可錯過的烹飪良伴、飲品指南和糕餅聖典

Gastropedia 美食百科, Jon Wall

AMBROSIA 客道 : The Magazine of The International Culinary Institute

The world is your oyster

蠔的種種

Once the food of the common people, the edible mollusc is now regarded as a luxurious indulgence

曾經是平民食物的蠔現時已升級為高級美食

Test Kitchen

AMBROSIA 客道 : The Magazine of The International Culinary Institute

No abstract provided.