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Full-Text Articles in Social and Behavioral Sciences

دور تدقيق النظير في تحسين جودة أعمال التدقيق: دراسة استطلاعية لآراء عينة من المدققين في ديوان الرقابة المالية الاتحادي ومكاتب التدقيق وبعض الشركات المدرجة في سوق العراق للأوراق المالية, عمار طه ياسين Sep 2021

دور تدقيق النظير في تحسين جودة أعمال التدقيق: دراسة استطلاعية لآراء عينة من المدققين في ديوان الرقابة المالية الاتحادي ومكاتب التدقيق وبعض الشركات المدرجة في سوق العراق للأوراق المالية, عمار طه ياسين

Muthanna Journal of Administrative and Economics Sciences

هدف البحث الى دراسة دور تدقيق النظير في تحسين جودة أعمال التدقيق لآراء عينة من المدققين الداخليين والخارجيين، وذلك من خلال اختبار العلاقة بين تدقيق النظير وجودة التدقيق حيث تضمن مجموعة من الفرضيات منها توجد علاقة ذات دلالة احصائية بين تدقيق النظير وتحسين جودة التدقيق، وذلك باستخدام الحزمة الإحصائية للعلوم الاجتماعية (SPSS). توصل البحث الى نتائج عدة منها: أن تطبيق نظام تدقيق النظير في شركات التدقيق من خلال فحص أداء بعضها البعض وفق معايير وإجراءات وسياسات يضمن جودة عملية التدقيق. وجود علاقة ذات دلالة إحصائية بين تدقيق النظير وجودة التدقيق يؤكد على أن تدقيق النظير تمثل أداة لتحسين جودة التدقيق، …


Contemporary Cost Management Techniques: The Appropriate Alternative To The Traditional Cost Accounting Systems Applied In The Iraqi Industrial Units – An Applied Case, Faiza Ibrahim Mahmoud Al-Ghabbana Sep 2021

Contemporary Cost Management Techniques: The Appropriate Alternative To The Traditional Cost Accounting Systems Applied In The Iraqi Industrial Units – An Applied Case, Faiza Ibrahim Mahmoud Al-Ghabbana

Muthanna Journal of Administrative and Economics Sciences

The changes in the contemporary business environment have led to the need to develop traditional cost accounting systems applied to industrial firms, which focus mainly on the cost of manufacturing and ways to allocate indirect manufacturing costs to products. The main problem of research has been that traditional cost accounting methods are no longer suitable for application in modern business conditions where there is an increase in the use of technology and dynamic changes in customers’ preferences, global competition conditions, as well as challenges to the survival of industrial firms in the market. Modern cost management techniques therefore focus on …


Using Dialectic Thematic Analysis In Dark Tourism: Combining Deductive And Inductive Reasoning In A Modular Method, Martin Maccarthy Sep 2021

Using Dialectic Thematic Analysis In Dark Tourism: Combining Deductive And Inductive Reasoning In A Modular Method, Martin Maccarthy

Research outputs 2014 to 2021

This study combines the results of two antithetical research processes: induction and deduction. Using a prescribed dialectic method commemorative pilgrimage at two non-substitutable sites is explored. A metamodel, comprising an amalgam of published commemorative models and ideas is first constructed and used as the project's interpretive frame. Parsing the metamodel produces 17 constructs: four of which are motives (inputs) and 11 of which are typified behaviours (outputs). The combined data from two Australian memorials; one in Western Australia and one in France is then analysed using the metamodel as representative of existing theory. The constructs are then deduced whilst simultaneously …


Eureka: Identifying What It Means To Practice Student- Centered Teaching In A Hypermodern Age, Audra Diers-Lawson Sep 2021

Eureka: Identifying What It Means To Practice Student- Centered Teaching In A Hypermodern Age, Audra Diers-Lawson

Journal of Communication Pedagogy

Contemporary professional reports and research suggest that in corporate communication and related programs, we are not creating environments for modern students to thrive nor are we meeting the industry’s expectations in a ‘hypermodern’ world. Using personal ethnography, this article to analyzes industry-articulated limitations in the knowledge and skill sets of new communication practitioners, reviews contemporary literature identifying the learning needs of today’s students, and proposes a set of best practices based on the literature and the author’s own journey as a higher education practitioner of 20 years. Best practices identified incorporate elements of entertainment, engagement, and an ‘open-world’ approach that …


Market Research For Small Businesses: A “Real World” Perspective, Kerry Wu Sep 2021

Market Research For Small Businesses: A “Real World” Perspective, Kerry Wu

Library Faculty and Staff Publications and Presentations

SCORE plays an essential role in supporting predominantly new small business entrepreneurs with limited resources. This article shares findings from in-depth interviews with SCORE mentors on how they advised clients on doing market research, their strategies and recommended resources on popular topics, and the perceived challenges their clients faced. Academic librarians can take advantage of opportunities identified in the study to build a robust relationship with SCORE, as well as leveraging SCORE methods and resources in their core reference and instruction work with students.


Knowledge Transfer And Knowledge Sharing Tools Used By Employees Of Higher Education Institutions Of Pakistan: Mediating Role Motivation, Liaquat Ali Rahoo, Muhammad Memon, Sirajul Haq Kandhro, Zareen Abbasi, Muhammad Ali Khan Sep 2021

Knowledge Transfer And Knowledge Sharing Tools Used By Employees Of Higher Education Institutions Of Pakistan: Mediating Role Motivation, Liaquat Ali Rahoo, Muhammad Memon, Sirajul Haq Kandhro, Zareen Abbasi, Muhammad Ali Khan

Library Philosophy and Practice (e-journal)

The aim of study is to examine the impact of knowledge sharing tools (i.e., technology and organization rewards) on knowledge transfer in the Higher Education Institutions (HEIS) of Sindh, Pakistan. The study utilized quantitative method. The population of the study was the employees who are working in HEIs of Sindh Province. The cluster random sampling technique was implemented to collect primary data from 750 respondents. The survey method was used in questionnaire to collect the data from employees of HEIs. The results of the research study indicate that knowledge sharing tools and organization rewards and technology have a significant impact …


Collaborative Test Bank Development: Multi-Institutional & Pandemic Style, Anita Walz, Eli Jamison, Candice Vander Weerdt, Mandi Goodsett Sep 2021

Collaborative Test Bank Development: Multi-Institutional & Pandemic Style, Anita Walz, Eli Jamison, Candice Vander Weerdt, Mandi Goodsett

Michael Schwartz Library Publications

During 2020-21 two business faculty from different institutions together with OER librarians, undergraduate students, and graduate assistants conspired to create a faculty-access-only test bank aligned to senior undergraduate-level open textbook, Strategic Management (2020) and AACSB Standards. Test bank development followed instructional and ethical practices for non-disposable assignments including faculty development of assignments, student ownership of student work, student “opt in” to go public, choice of no or some student attribution, financial incentives for various project participants, project MOUs, professional copyediting, and public release to vetted requestors. This presentation describes our respective motivations, process, how we found one another, why the …


Biden Administration U.S. Space Force Policy Literature, Bert Chapman Sep 2021

Biden Administration U.S. Space Force Policy Literature, Bert Chapman

Libraries Faculty and Staff Presentations

Provides details on U.S. Space Force policy literature produced by the Biden Administration during its first eight months. Includes announcements that the Biden Administration will continue this new armed services branch begun during the Trump Administration. Features congressional testimony of Biden Administration officials such as Secretary of Defense Lloyd Wilson and Air Force Space Command leader General James Dickinson, the text of Space Force's 2021 Digital Force Vision document, congressionally approved FY 2022 space force budget figures, congressional committee comments and report requirements contained in emerging defense spending legislation, the emergence of collaboration between Space Force and universities such as …


Nebraska Monthly Economic Indicators: September 22, 2021, Eric Thompson Sep 2021

Nebraska Monthly Economic Indicators: September 22, 2021, Eric Thompson

Leading Economic Indicator Reports

The LEI-N rose by 0.79% during August 2021. The increase in the leading indicator, which is designed to predict economic activity six months in the future, suggests that economic growth will be moderate in Nebraska during the first months of 2022. Growth will decline from the rapid increases seen during 2021. Three components of the leading indicator improved during August. Building permits for single-family homes bounced back in August after weak permit activity in July. There also was growth in manufacturing hours worked during the month. Finally, respondents to the August Survey of Nebraska Business reported plans to increase sales …


The Efficiency Of U.S. Public Space Utilization During The Covid-19 Pandemic, Seth G. Benzell, Avinash Collis, Christos Nicolaides Sep 2021

The Efficiency Of U.S. Public Space Utilization During The Covid-19 Pandemic, Seth G. Benzell, Avinash Collis, Christos Nicolaides

Economics Faculty Articles and Research

The COVID-19 pandemic has called for and generated massive novel government regulations to increase social distancing for the purpose of reducing disease transmission. A number of studies have attempted to guide and measure the effectiveness of these policies, but there has been less focus on the overall efficiency of these policies. Efficient social distancing requires implementing stricter restrictions during periods of high viral prevalence and rationing social contact to disproportionately preserve gatherings that produce a good ratio of benefits to transmission risk. To evaluate whether U.S. social distancing policy actually produced an efficient social distancing regime, we tracked consumer preferences …


Government Response To Covid-19 And Gender Discrepancy: Tour Operator Perspective From New Zealand, Marie Haley, Asif Hussain Sep 2021

Government Response To Covid-19 And Gender Discrepancy: Tour Operator Perspective From New Zealand, Marie Haley, Asif Hussain

Journal of Sustainability and Resilience

The New Zealand government closed the international borders for the first time in history to pursuit an elimination strategy to COVID-19. This has had a severe impact upon tour operators who have been excluded from a free and fair market, to protect the broader economic and public health systems. This paper argues that the government response needs a focus at the whanau and community level, with a targeted focus on women empowerment in the communities that are dependent upon international tourism. The government should pursue an approach of engagement with systems to facilitate community lead COVID-19 recovery. Thus, allowing the …


Building Destination Tourism Alliances In The Central-Western Region Of Mexico For The Recovery Of Post-Covid-19 Tourism, Silvia María López Ruiz Sep 2021

Building Destination Tourism Alliances In The Central-Western Region Of Mexico For The Recovery Of Post-Covid-19 Tourism, Silvia María López Ruiz

Journal of Sustainability and Resilience

This study focuses on knowing the joint work between Mexico’s tourist destinations and the private sector, promoting proximity tourism for the recovery of tourism after the Covid-19 pandemic, through the creation of the “Central West Pact for Tourism” in Mexico. For the qualitative empirical analysis based on a case study, it is based on secondary data and an in-depth interview conducted virtually with two pioneering leaders of this pact and responsible for tourism management in the state of Zacatecas, Mexico. In addition, a qualitative content analysis of the project’s official website (Viaja En Corto – Descubre El Centro de …


From Hurricanes To Pandemics: Community-Based Transformation And Destination Resilience In Utuado, Puerto Rico, Patrick J. Holladay, Pablo Méndez-Lázaro, Katja Brundiers Sep 2021

From Hurricanes To Pandemics: Community-Based Transformation And Destination Resilience In Utuado, Puerto Rico, Patrick J. Holladay, Pablo Méndez-Lázaro, Katja Brundiers

Journal of Sustainability and Resilience

Community-based tourism that is both sustainable and resilient lends strength to the community-based tourism system. Local mobilization of resources, cohesiveness, coordination, opportunities for change, healthy social and natural capital, economic diversification, strong leadership, and management that embraces creativity all build resilience. An example from Utuado, Puerto Rico is presented that illustrates these concepts with conceptual parallel of Hurricane Maria’s devastating impact to that of COVID-19. Post-coronavirus tourism should support local communities that could be resilient, creative, adaptive and transformative while it protects and provides long-term benefits to local communities and people.


The Emergence Of Esport During Covid-19: How Sim Racing Replaced Live Motorsport In 2020, Elizabeth Sv Tudor Sep 2021

The Emergence Of Esport During Covid-19: How Sim Racing Replaced Live Motorsport In 2020, Elizabeth Sv Tudor

Journal of Motorsport Culture & History

No abstract provided.


‘Roads?! Where We’Re Going, We Don’T’ Need, Roads’: Framing Online Sim Racing During Covid-19 By Motorsport Forum Participants, Timothy Robeers Sep 2021

‘Roads?! Where We’Re Going, We Don’T’ Need, Roads’: Framing Online Sim Racing During Covid-19 By Motorsport Forum Participants, Timothy Robeers

Journal of Motorsport Culture & History

No abstract provided.


Futurama: An Immersive Experience Of America's Automotive Future, James Miller Sep 2021

Futurama: An Immersive Experience Of America's Automotive Future, James Miller

Journal of Motorsport Culture & History

General Motors’ Futurama exhibit at the 1939-40 New York World’s Fair offered a wildly popular immersive experience of American automobility twenty years in the future. The Fair proclaimed the “Dawn of a New Day” in “The World of Tomorrow” through comprehensive innovative architecture and design, which promoted the primary role of new technology, especially in the field of transportation. Futurama harnessed techniques of theatre and multi-media in unprecedented ways. Its narrow aim was to foster the construction of new highway systems hospitable to the growing population of modern cars. More broadly, Futurama sought to inculcate a new way of thinking …


Automovilismo Cubano – Cuban Motorsports: A Brief 20th And 21st Century Cultural And Political History, Tom A. Adamich Sep 2021

Automovilismo Cubano – Cuban Motorsports: A Brief 20th And 21st Century Cultural And Political History, Tom A. Adamich

Journal of Motorsport Culture & History

No abstract provided.


The Rise Of The Bentley And Broad War Boys: Converting Nascent Automotive And Computer Technologies Into Mainstream Sports, Amee Kim, Elton G. Mcgoun Sep 2021

The Rise Of The Bentley And Broad War Boys: Converting Nascent Automotive And Computer Technologies Into Mainstream Sports, Amee Kim, Elton G. Mcgoun

Journal of Motorsport Culture & History

No abstract provided.


Finding The Formula: The Convoluted Chronicle Of The Creation Of The 1938 Formule Internationale, Richard Armstrong Sep 2021

Finding The Formula: The Convoluted Chronicle Of The Creation Of The 1938 Formule Internationale, Richard Armstrong

Journal of Motorsport Culture & History

No abstract provided.


Environmental Sustainability And The Framing Of Formula E Motor Racing In Uk And Flemish Newspapers, Timothy Robeers Sep 2021

Environmental Sustainability And The Framing Of Formula E Motor Racing In Uk And Flemish Newspapers, Timothy Robeers

Journal of Motorsport Culture & History

Developed in cooperation with the Fédération Internationale d’Automobile (FIA) as motor sport’s governing body, the fully electric racing series Formula E represents itself as a driving force in making the motor sport and automotive industries more environmentally sustainable (hereafter: ES). However, the question remains whether such ES efforts are picked up on by the media, and more specifically newspapers that are still considered a benchmark for in-depth and reflective journalism, despite a dramatic rise of online and social media coverage of sport. Combining a quantitative content analysis with a qualitative framing analysis, this article identified, compared and contrasted frames, and …


An Introduction To The Michael R. Argetsinger Symposium Issue For The Journal Of Motorsport Culture & History, Duke Argetsinger, Mike Stocz Sep 2021

An Introduction To The Michael R. Argetsinger Symposium Issue For The Journal Of Motorsport Culture & History, Duke Argetsinger, Mike Stocz

Journal of Motorsport Culture & History

No abstract provided.


Ua42 Division Of Extended Learning & Outreach, Wku Archives Sep 2021

Ua42 Division Of Extended Learning & Outreach, Wku Archives

WKU Archives Collection Inventories

Records created by and about the Division of Extended Learning & Outreach.


Novel Pilot Development Of A Closed-Loop Sustainable System Between Biogas Renewable Energy, Distilling, And Aquaculture By Vermiculture Of Stillage Wastes, Samuel C. Kessler Sep 2021

Novel Pilot Development Of A Closed-Loop Sustainable System Between Biogas Renewable Energy, Distilling, And Aquaculture By Vermiculture Of Stillage Wastes, Samuel C. Kessler

The Cardinal Edge

This study provides a mixed-methods approach in analyzing a potential closed-loop system between renewable biogas production from anaerobic digestion, vermiculture production, aquaculture production, and organic wastes with a particular focus on stillage wastes. Such system may hold significant promise for significantly reducing organic carbon and methane emissions from its components, and should be assessed for such. The 2021 IPCC report essentially identified methane reduction as the single fastest way to slow global warming (IPCC, 2021), making the study and implementation of methane-reducing systems and supportive policy for them critical. Knowledge gaps to implementing this system were qualitatively identified as disconnect …


Representing Africa In The ‘Coming To America’ Films, Samuel K. Bonsu, Delphine Godefroit-Winkel Sep 2021

Representing Africa In The ‘Coming To America’ Films, Samuel K. Bonsu, Delphine Godefroit-Winkel

Markets, Globalization & Development Review

Through an interpretive analysis of the two Eddie Murphy films "Coming to America" (CTA) and "Coming 2 America", spaced nearly 30 years apart, this review essay underscores the persistence of Orientalist Othering of Africa. The negative images of Africa that are so engrained in people have been facilitated in significant part by a strategic, but perhaps unconscious, effort to socialize audiences into an identity construction process that casts Africans as inferior. Despite attempts at favorable depictions of Africa, these processes continue to play out.


When We See Us: Coming 2 America And The Intricacies Of Black Representation And Diasporic Conversation, Terri Bowles Sep 2021

When We See Us: Coming 2 America And The Intricacies Of Black Representation And Diasporic Conversation, Terri Bowles

Markets, Globalization & Development Review

This is a review essay of the film Coming 2 America (2021) by Craig Brewer, a follow-up to the 1988 comedy classic Coming to America , which stars Eddie Murphy as a newly crowned African king confronted with shifting family dynamics and evolving challenges to his royal authority. The review examines the cultural space occupying the 30 years that separate the first film and its sequel, and interrogates the structures of popular film and comedy that situate representational discourses of gender and diasporic Black representation.


Nomadland: The New Frontiers Of The American Dream At The Periphery Of The Market, Aleksandrina Atanasova, Giana Eckhardt Sep 2021

Nomadland: The New Frontiers Of The American Dream At The Periphery Of The Market, Aleksandrina Atanasova, Giana Eckhardt

Markets, Globalization & Development Review

This Dialogue contribution is based around the film Nomadland, which won five Oscars, including Best Film, Best Director, and Best Actress. Nomadland, a captivating ode to resisting market logics of accumulation, delivers a gripping image of what life looks like in the absence of possessions. Navigating between the extremes of lack and social displacement, and community and newfound ability to live life with little, the nomads find ways to live in the face of despair and disenchantment. Nomadland is a critique of the death of the American dream while at the same time a story of solidarity amongst the dispossessed.


Race, Representation, Misrepresentation, Caricatured Consumption Tropes; And Serious Matters Of Inequity And Precarity, Nikhilesh Dholakia, Deniz Atik Sep 2021

Race, Representation, Misrepresentation, Caricatured Consumption Tropes; And Serious Matters Of Inequity And Precarity, Nikhilesh Dholakia, Deniz Atik

Markets, Globalization & Development Review

No abstract provided.


Startup Businesses In The Mountain West, 2014-2018, Olivia K. Cheche, William E. Brown Jr. Sep 2021

Startup Businesses In The Mountain West, 2014-2018, Olivia K. Cheche, William E. Brown Jr.

Economic Development & Workforce

This fact sheet highlights data on startup businesses in Mountain West states and metropolitan areas, as originally reported by Roofstock’s “U.S. Cities With the Most Startup Businesses” report. Startup businesses are defined as new businesses launched by entrepreneurs that create jobs and spur efficiency and innovation. This report examines the startup formation rate, annual startup formations, annual new jobs created by startups, and jobs created by startups as a percentage of all new jobs within states and metros across the United States.


Speech By Dr. Ishrat Hussain On Infosec Conference, Ishrat Hussain Dr. Sep 2021

Speech By Dr. Ishrat Hussain On Infosec Conference, Ishrat Hussain Dr.

Faculty Research - Talks, Speeches, & Discourse

Ladies and gentlemen, I feel so happy to be part of 13th annual InfoSec conference. Thank you, TOTAL Communications, and IoBM and HBL for giving me this opportunity to speak on such a critically important subject and I am glad to see such a variety of very learned experts present on this floor today. So proud to see Pakistani talent like Kaleed rising and contributing immensely in other parts of the world. Also nice to see HBL co hosting today's event and I am told that HBL has been leading this premier annual conference for the last four years.


Leadership Training, Megan Paul Sep 2021

Leadership Training, Megan Paul

Umbrella Summaries

What is leadership training?

Leadership training is a broad term with no universal definition. For the purposes of this review, it refers to “programs that have been systematically designed to enhance leader knowledge, skills, abilities, and other components” and it includes “all forms of leader, managerial, and supervisory training/development programs and/or workshops” (Lacerenza et al., 2017, p. 1687). As with all training, leadership training can vary in many ways. Below are some of the more common aspects that have been empirically evaluated:

Needs analysis: whether a systematic process was used to identify training needs and design the training accordingly

Content: …