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The Effect Of Board Size, Board Independence, And The Composition Of Board Independence On Accrual And Real Earnings Management, Rizkia Fitrasari

Jurnal Akuntansi dan Keuangan Indonesia

This paper examines the effect of board size, board independence, and the composition of board independence on mitigating accrual and real earnings management by using a sample from companies listed in the S&P 500 index from 2010 to 2019. The study uses random-effect regression analysis and finds evidence that large board size is an ineffective tool for reducing earnings management. In contrast, larger board independence proves to mitigate earnings manipulation. However, when board size interacts with board independence, the result becomes more positive indicating that board independence strengthens the positive effect of board size on earnings management. It can be …

Fulfilling Urban Infrastructure Standards To Increase The Carrying Capacity Of Tourism Destination, Shana Fatina, Tri Edhi Budhi Soesilo, Rudy Parluhutan Tambunan

Journal of Environmental Science and Sustainable Development

Labuan Bajo is an emerging coastal tourism destination in Indonesia, which is also part of the United Nations Educational, Scientific and Cultural Organization (UNESCO) Komodo Biosphere Reserve located in the East Nusa Tenggara region. Recent tourism developments have transformed Labuan Bajo from a rural area into an urban area, and significant land use changes have followed. This new urban area development will attract tourists as well as population migration. The ongoing issue is to develop the urban infrastructure and facilities of Labuan Bajo in an integrated and sustainable way, considering the carrying capacity following the high demand for tourism and …

Economic Valuation Model Of Vanname Shrimp Culture And Mangrove Rehabilitation, Elrin Meivian Mongi Mongi, Mahawan Karuniasa, Mufti Petala Patria

Journal of Environmental Science and Sustainable Development

The current climate change is caused by anthropogenic activities involving energy and industry usage that affect the temperature and climate of the Earth. The Paris Agreement on climate change is a commitment by some countries to act to address climate change by developing sustainably and emitting low levels of carbon dioxide (CO2). Changes in the oceans include temperature increases, acidification, and changes in currents, leading to decreased productivity in fishing and aquaculture. Integrated mangrove shrimp farming, known as silvofisheries, has been recognized as environmentally friendly cultivation. The implementation of silvofishery is a form of mangrove ecosystem management that integrates ecology …

Sustainable Reporting For Agricultural Cooperatives Key Insights And Framework Development, Lia Dahlia Iryani

Journal of Environmental Science and Sustainable Development

A study on the viability of implementing sustainable reporting in Indonesian agricultural cooperatives is exceptionally uncommon, given the underlying concerns raised by the Financial Services Authority (OJK) Regulation No. 51/2017. In order to help achieve the Sustainable Development Goals, this project intends to investigate the potential of indicators of economic, ecological, and social sustainability. Employing the Analysis of Variance (ANOVA) method, this study analyzes the content of 85 sustainability reports using the Global Reporting Initiative (GRI) G4 reporting framework to determine the correlations between different sustainability categories and how they affect agribusiness and evaluate the impact on the business. The …

Integrating Technology And Traditional Systems In Regional Revitalisation; Insights From Japanese Practices, Fathelalem Ali Hija, Yasuki Shima, Yuji Arakaki

BAU Journal - Science and Technology

This study examines the integration of Information and Communication Technology (ICT) solutions and advanced technology practices and their coexistence with conventional systems and initiatives that have been operating in different regions of Japan to address some of the socio-economic challenges. The methodological approach of the study includes three facets, namely government initiatives, technology involvement and local society actors. The study examines government visions and initiatives that emphasize the use of advanced technology as a key factor and tool to enable solutions and realize the target vision. The ageing population and economic stagnation are common challenges in different regions of Japan. …

Molybdenum Versus Tungsten Based Polyoxometalates For Highly Effective Methylene Blue Removal, Roula Abi Saad, Ghassan Younes, Mohammad H. El- Dakdouki, Rami Al-Oweini

BAU Journal - Science and Technology

[SiW₁₂O₄₀]^4-(SiW₁₂) and [Mo₈O₂₆]^4- (Mo₈) were synthesized and characterized by Fourier Transform Infrared spectroscopy (FTIR). The prepared polyoxometalates were studied as potential adsorbents for the removal of methylene blue (MB) from an aqueous solution. Various operational parameters—contact time, adsorbent dose, initial dye concentration, pH, and temperature— were meticulously assessed by UV/Vis spectrophotometry to study its impact on the adsorption efficacy. An inverse relationship was observed between the percentage dye removal and the initial dye concentration, highlighting the complexes' superior adsorption capabilities under lower dye loads. The …

Optimization Of The Bio-Synthesis Of Magnesium Nanoparticles From Staphylococcus Haemolyticus: A Pilot Study, Mariam Bassam, Malak Mezher, Mahmoud Khalil

BAU Journal - Science and Technology

Nanotechnology is developing rapidly. This field has many influences in humans’ life. Nanoparticles (NPs) have many unique properties including the size, shape, morphology, and surface area. The synthesis of NPs could be achieved by three ways: physical, chemical, and biological. However, the biological synthesis of NPs has a priority on the other domains due to its safety and environmental friendship. In this regard, the main objective of this study was to synthesize magnesium (Mg) NPs from the bacterium S. haemolyticus which was isolated from the Lebanese wastewater. Different parameters were applied to detect the best conditions to produce the highest …

Volar V-Y Advancement Flaps In Reconstructing Fingertip Injuries, Sawsan Abiad

BAU Journal - Science and Technology

Fingertip injuries with exposed bones and joints require immediate or early closure for the preservation of function and avoidance of complications. The ideal procedure should maintain the length of the finger and cover the defect with non-tender, well-padded skin with normal sensation. The aim of this study was to evaluate the role of the different types of volar V-Y advancement flaps in reconstructing and resurfacing injuries of the fingertips at different levels and angles. Thirty patients (N=30) sustaining fingertip injuries of variable etiology and lost components, type III & IV according to Allen’s classification were divided into two groups (n=15) …

Spotlights: Care For Life, Sesi Technologies, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Research Summaries: Food Insecurity, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Food Insecurity And Solutions: Full Issue, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

الذكاء الاصطناعي ودوره في المحاسبة (Google Bard) نموذجاً, هالة عايد هادي

Muthanna Journal of Administrative and Economics Sciences

هدف البحث الى بيان دور الذكاء الاصطناعي في المحاسبة باستخدام برنامج (Google bard) كذلك تبني مفاهيم جديدة للتوعية بأهمية التكنولوجيا و تطبيقات البرامج الحديثة المستخدمة في دعم ادارات الجهات الساندة التي تسعى لتنفيذ اعمالها الكترونياً , وذلك لرفع نسبة استخدامها في العمل المحاسبي مما يساعد على تقديم البيانات المالية الكترونياً, وبناءٍ على ذلك فان البحث اعتمد على الاستبانة في تحليل المتغيرات باعتبارها من الادوات المهمة اذ تم توزيع (200) استبانة والحصول على (150) استجابة للاستبانة وباستخدام برنامج SPSS, وتوصلت النتائج العملية الى التأثير الايجابي بوجود علاقة طردية قوية ذات معنوية احصائية بين متغير الذكاء الاصطناعي ومتغير المحاسبة باستخدام الذكاء الاصطناعي …

The Impact Of Isil And Covid-19 On The Financial Performance Of Banks Listed On The Iraq Stock Exchange: A Comparative Study, Farqad Faisal Jadaan Sallal

Muthanna Journal of Administrative and Economics Sciences

This study aims to demonstrate the impact of the ISIL crisis and the COVID-19 pandemic crisis on the financial performance of banks listed on the Iraq Stock Exchange by comparing the profitability ratios of the banks in the research sample. In order to achieve this aim, a sample of 10 banks listed on the Iraq Stock Exchange was selected for the period 2011-2021. Using annual financial reports for the periods before and after the emergence of ISIS. Before and after the emergence of the COVID-19 pandemic, the profitability ratios were extracted (represented by return on assets, equity, and deposits). The …

الدور الوسيط لسـلوكيات التسيس التنظيمي فى العلاقة بين الأنومية التنظيمية والانحراف التنظيمي: دراسة تحليلية لأراء عينة من الأفراد العاملين في مستشفيات جامعة المنصورة بمصر, سامر احمد محمد

Muthanna Journal of Administrative and Economics Sciences

أن الغرض من هذا البحث هو تحري عن العلاقة بين الأنومية التنظيمية وسلوكيات التسييس التنظيمي والانحراف التنظيمي لعينة من جميع العاملين بمستشفيات جامعة المنصورة، وبالاعتماد على عينة عشوائية طبقية من العاملين بالجهة محل الدراسة تم توزيع عدد (360) استمارة استبانة وبلغت قوائم الاستقصاء الصحيحة (277) قائمة بمعدل اســــتجابة (77٪)، وتم تحــليل البيانات باســــتخدام أســــلوب نمذجة المعـــادلة الهيكلية (PLS-SEM)، بواســـــطة برنامج (26.V AMOS)، (26. (SPSS V، وتبرز أهمية البحث من ندرة الدراسات التي اهتمت بتحديد طبيعة العلاقة الأنومية التنظيمية وسلوكيات التسييس التنظيمي والانحراف التنظيمي ووجود مشكلة واقعية تؤثر بشكل كبير على الأداء بمستشفيات جامعة المنصورة، وأظهرت النتائج النظرية وجود فجوة معرفية …

Innovation Diffusion In The Sustainable Design Of Sport Venues, Timothy Kellison, Sungil Hong

Journal of Applied Sport Management

Herein, the authors contribute to the sport facilities literatures by discussing the current state of innovation diffusion in sustainable design among sport’s professional arenas, ballparks, and stadiums. Diffusion of innovation theory is reviewed before the authors explore how this theory can be applied to sport facility design and operation.

Modernization And The Contemporary Sport Stadium, Benjamin Downs, Chad Seifried

Journal of Applied Sport Management

The authors add to the conversation about sport facility construction by discussing the U.S. political economy that led to the contemporary standing of sport facilities. They use modernization theory as a lens or sample guide for sport facility managers to consider when attempting to position their facilities to maximize profits while satisfying consumers and partners.

Environmental Sustainability Research And Future Directions For Events And Facilities: An Assessment Of The Field, Brian Mccullough, Anne Dietrich, Rafael Rocha, Yongjoon Bae

Journal of Applied Sport Management

Environmental sustainability among sport facilities and events is the focus of this piece. The authors focus on three areas: (1) the environmental impacts of sport facilities and events, (2) the progress that can be made through strategic initiatives, and (3) how these entities engage fans and the surrounding communities to be more environmentally sustainable. The authors stress how these three aspects must be considered in tandem rather than in isolation as ways to advance the environmental sustainability movement among sport facilities and events.

The Past Informing The Future: An Interview With Earl Santee, Populous, Rachel Hickey

Journal of Applied Sport Management

The facility expert in focus is Earl Santee, a senior principal, global chair, and founder at Populous. Populous is the leading architectural and design firm in the sport facility sector. Santee, having been has been recognized for numerous awards, including the Sports Business Journal’s 2019 Class of the Champions: Pioneers & Innovators in Sports Business, is excellently positioned to offer an expert perspective on the past, present, and future of sport facility design

Venue Safety Strategies: Guardrails And The Line-Of-Sight Exemption, Gil Fried, Aneurin Grant

Journal of Applied Sport Management

This piece represents a focused article on safety issues connected to railings at sporting events and why there needs to be considerable action taken to protect fans. Specifically, the authors believe the current line-of-sight exception (minimum 26") allows for railings that are dangerously inadequate to protect fans. It is argued that if sport facility managers and or venues do not proactively address this railing height issue, then architects, building inspectors, and others should seek to change the building code to eliminate the fans continued exposure to unnecessary hazards.

Assessing The Iraqi Banking Sector’S Concentration And Competitiveness With The Herfindahl-Hirschmann Index, Mohammed Kaml Mzher, Hossein Sharifi Renani, Mostafa Mostafa Rajabi

Muthanna Journal of Administrative and Economics Sciences

This research delves into the intricacies of the Iraqi banking sector, focusing on its concentration and competitiveness using the Herfindahl-Hirschmann Index (HHI) as a pivotal tool. In the backdrop of modern financial dynamics and the rapid globalization of banking systems, understanding the concentration and competitiveness of the banking sector becomes paramount, especially for developing nations such as Iraq. Drawing data from government and private banks operating in Iraq from 2005 to 2020, this study provides a comprehensive view of the sector’s evolution over these 15 years. The research reveals significant insights into the relationship between banking concentration, as measured by …

Evaluation Of Street Foods By Tourism Stakeholders: The Case Of Batman, Hasan Önal Şeyhanlıoğlu, Berat Utku Becerikli

Journal of Mediterranean Tourism Research

The aim of the research is to reveal the perspective of tourism stakeholders in Batman province on street delicacies. For this purpose, data were collected from 21 local stakeholders in Batman province by semi-structured interview method, which is one of the qualitative data collection techniques. The data of the study were obtained between 25.10.2023 and 25.11.2023. The data were analyzed with the help of the MAXQDA program. It was concluded that the participants had knowledge about Batman’s street delicacies. Another result of the research is that there are problems in the promotion and marketing of street delicacies. According to another …

Overview Of Global Food Insecurity And Solutions, Lakell S. Archer, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Reducing Food Scarcity: The Benefits Of Urban Farming, S.A. Claudell, Emilio Mejia

Journal of Nonprofit Innovation

Urban farming can enhance the lives of communities and help reduce food scarcity. This paper presents a conceptual prototype of an efficient urban farming community that can be scaled for a single apartment building or an entire community across all global geoeconomics regions, including densely populated cities and rural, developing towns and communities. When deployed in coordination with smart crop choices, local farm support, and efficient transportation then the result isn’t just sustainability, but also increasing fresh produce accessibility, optimizing nutritional value, eliminating the use of ‘forever chemicals’, reducing transportation costs, and fostering global environmental benefits.

Imagine Doris, who is …

دور أساليب محاسبة التكاليف الحديثة في تحقيق الانتاج النظيف المستدام: دراسة ميدانية في معمل اسمنت السماوة, مروة جمعة طعمة, سرمد سلمان دعيم, فرقد محمد بكر

Muthanna Journal of Administrative and Economics Sciences

يركز البحث على الاساليب الحديثة التي تساعد الشركات في تطوير منتجاتها ومدى تأثير هذه الاساليب في الوصول الى الانتاج النظيف المستدام، ويهدف البحث الى تطبيق مجموعة من اساليب محاسبة التكاليف الحديثة متمثلة ببطاقة الاداء المتوازن ونظام التكاليف الموجه بالوقت ونظام الكلفة المستهدفة من اجل معرفة مدى التأثير على تحقيق الانتاج الانظف المستدام، وقد تم اجراء البحث على عينة من الشركات العراقية متمثلة بالشركة العراقية للإسمنت(معمل اسمنت السماوة) للأعوام (2018-2019) وتم من خلال ذلك التوصل الى تحقيق اهداف البحث واختبار الفرضية. ومن خلال هذه الدراسة تم التوصل بان بطاقة الاداء المتوازن تعد من اهم اجراءات محاسبة التكاليف التي تحقق الكفاءة الشاملة …

Exploring The Relationship Between Nonprofit Management Education Programs And Their Local Nonprofit Sector, Elise L. Kieffer

Journal of Nonprofit Innovation

This study sought to explore the relationship between nonprofit management education programs at institutions of higher education with nonprofit organizations in their local communities. Using a pragmatism methodology, I conducted interviews with directors of nonprofit management education programs and with corresponding nonprofit partners in their local communities. While research exists exploring the impacts and influences of nonprofit academic centers on their local sector - specifically regarding the training of practitioners - there is much less available in published literature exploring the actual effects of nonprofit management education programs on their local communities. This study begins what must be a more …

Sport Facilities Planning, Design, Operation, And Management Trends: An Introduction To The Special Issue, Jeffrey Petersen, Lawrence W. Judge

Journal of Applied Sport Management

The focus of this special issue is to grow the existing academic literature on sport facilities. This is done by presenting a variety of perspectives from established and emerging scholars in the field. The aim of this special issues aligns with the mission of the Journal of Applied Sport Management, which is to publish research and conceptual contributions that bridge the gap between scholarly work and professional practice in sport business. In all, the special issue includes five thought-provoking pieces contributed by 12 authors as well as a practitioner interview with Earl Santee, one of the most acclaimed sport …

A New Secret Of The Youth Olympic Games: A Model For Olympic Facilities Reform, Jeffrey Petersen, Lawrence W. Judge

Journal of Applied Sport Management

The authors center their attention on Olympic venues and the Youth Olympic Games (YOG), arguing that a new reform model for Olympic venues should be based on the model of the YOG. Although the focus of the proposed reform model remains on venue reform, the authors also considers all four elements from Müller’s (2015) mega-events definitional model. These elements include visitor attractiveness (tickets sold), mediated reach (broadcast rights fees), cost (total cost), and transformation (capital investment). The reform model is argued to improve the overall cost and long-term impact of Olympic Games infrastructure, making it more manageable and sustainable.

الذكاء الاستراتيجي واسهامه في الخداع الاستراتيجي: دراسة مسحية لآراء وكلاء شركات الهواتف النقالة (الموبايل) في مدينة الموصل, سعود جايد مشكور, حيدر سالم موسى

Muthanna Journal of Administrative and Economics Sciences

يهدف البحث لتشخيص اسهام الذكاء الاستراتيجي وابعاده الممثله بـ (الاستكشاف، الرؤية، الشراكة، الدافعية، فلسفة القيادة والمعرفة العميقة) في الخداع الاستراتيجي وابعاده الممثله بـ ( أخراج المنافسين من منطقة الربح، استعارة الاساليب من مناطق غير متوقعة، اخفاء كيفية تحقيق النجاح، اخفاء المعلومات عن المنافسين)، وكان الميدان المبحوث وكالات شركات الهاتف النقال في مدينة الموصل، التي تم اختيارها لإجراء الجانب التطبيقي للبحث، اذا تم اجراء مسح ميداني اظهر (14) شركة وكيلة لشركات عالمية تنتج الهواتف النقالة، وتكون المجتمع البحثي من (الوكيل الرئيسي، ونائبه، ومدير المبيعات، ومدير الحسابات)، وقد اعتمدت الاستبانة بعدها أداةً رئيسة في جمع البيانات من المجتمع المبحوث، اذا تم توزيع …

المرونة المالية ودورها في تحقيق الكفاءة التشغيلية: دراسة تحليلية لعينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية للفترة 2009 الى 2018, زهراء جار الله حمو

Muthanna Journal of Administrative and Economics Sciences

في ظل الظروف البيئية ذات المخاطرة العالية المؤثرة على الشركات المالية عامة يهدف البحث الى إبراز دور المرونة المالية في تحقيق الكفاءة التشغيلية وكيفية مساهمة مؤشرات المرونة المالية في التأثير على مؤشرات الكفاءة التشغيلية، لذا انطلق البحث من مشكلة مفادها: هل للمرونة المالية دور في تحقيق الكفاءة التشغيلية؟ وتم تطبيق البحث في عينة تضمنت خمسة شركات صناعية (الشركة الوطنية للصناعات المعدنية والدراجات، الشركة الوطنية للصناعات الكيمياوية والبلاستيكية، الشركة العراقية لتصنيع وتسويق التمور، شركة الكندي لإنتاج اللقاحات والأدوية البيطرية، شركة الصنائع الكيمياوية العصرية) للفترة من 2009 الى 2018 والمدرجة في سوق العراق للاوراق المالية، واعتمد البحث على مجموعة من التحليلات والاختبارات …

دور القيادة الفائقة في تحسين اداء العاملين الدور الوسيط لتنمية القدرات الابداعية: دراسة استطلاعية لاراء عينة من العاملين في معامل اسمنت المثنى, حيدر جاسم محمد, اسامه هاوي عزيز, جاسم محمد كريم

Muthanna Journal of Administrative and Economics Sciences

هدف هذا البحث بشكل رئيسي الى تسليط الضوء على تحسين أداء العاملين من خلال أستخدام أسلوب القيادة الفائقة وتنمية القدرات الابداعية للعاملين ، أضافة الى التعرف على أثر متغيرات البحث القيادة الفائقة و القدرات الابداعية على أداء العاملين .ولتحقيق أهداف الدراسة قام الباحثون باستخدام المنهج الوصفي التحليلي من خلال إعداد قائمة الاستقصاء (استمارة الاستبيان) معدة بشكل علمي، حيث وزعت هذه الاستمارة على (العاملين, مدراء الاقسام , معاونين المدراء وكذلك المستشارين) في شركة أسمنت المثنى ، وتم توزيع (170) استمارة وتم واسترجعها بالكامل ، وقد تم إجراء التحليلات الإحصائية اللازمة بأستخدام البرامج spss) ، Amos ) لتحقق من فرضيات الدراسة ,وتوصلت …