bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Adequacy of the Rehabilitation External Auditor’s Using Analytical Procedures in Identifying and Evaluating Banking Risks: a Field Study on a Sample of Auditing Companies and Offices in Iraq
Authors: Hashim Mohammed Hadi 
Published: March 2023

Purpose: The purpose of the research is to provide information about the Adequacy of the scientific and practical qualifications as well as the significance of the fact that the external auditor (auditor of accounts) should have such qualifications to enable him to carry out the audit process effectively and efficiently. This enables him to use the analytical techniques and their varied ways to recognize and assess the significant banking risks that must be focused on, as well as to pinpoint the areas that require more research and audit tests.

Theoretical framework: The research is based on a main hypothesis that meeting the qualification requirements (scientifically and practically) for the external auditor would enable him to employ analytical procedures during the various stages of the audit process to identify and evaluate the banking risks).

Methodology: The research is based on the descriptive method to cover the theoretical and analytical part in the practical side by creating a questionnaire that was given to a sample of auditors and those working with them in businesses and audit offices in Iraq of the first class using (70) questionnaires. The statistical program (SPSS v.18) (AMOS V.24) was relied upon to analyze the data and test the hypotheses.

Results: The research arrived at the conclusion that the availability of the external auditor's scientific and practical qualifications contributes to employing analytical procedures and using them in the audit process, enabling him to assess banking risks, increase the chance of finding and reporting violations, and prevent deficiencies in the performance of audit duties.

The impact of the study on community: Emphasizing that bodies and organizations should prepare programs and training courses to increase the auditor’s scientific and practical qualification, especially in areas that contribute to acquiring the knowledge and skill necessary to apply analytical procedures and areas that work to improve and enhance their capabilities in the field of auditing.

Scientific value: One of the motives of the study is to draw the attention of the external auditor to the importance of being sufficiently qualified from a scientific and practical point of view in the field of applying analytical procedures and their various methods and their impact on increasing the results obtained and access to key facts in the banking sector.
The Relationship of Leadership, Discipline, Satisfaction, and Performance: A Case Study of Steel Manufacture in Indonesia
Authors: Suhartono Suhartono , Sulastiningsih Sulastiningsih , Chasanah Uswatun , Widiastuti Nur , Purwanto Wahyu 
Published: March 2023

Purpose: The aim of this study is to predict the relationship of leadership, discipline, satisfaction, and performance.

Theoretical framework: The framework was developed based on the relationship of transactional leadership, transformational leadership, work discipline, job satisfaction, and employee performance.

Design/methodology/approach: The study use quantitative approach. Data were collected by distributing questionnaires to 100 respondents. Data were analyzed statistically use smartPLS.

Findings: The results indicated that there is a positive direct effect of transactional leadership to job satisfaction and job performance. There is a positive direct effect of transformational leadership to job performance but not to job satisfaction. There is a positive direct effect of work discipline to job satisfaction but not to job performance. Job Satisfaction mediates the positive effect of Transcational Leadership to Job Performance and Work Discipline to Job Performance, but not mediates the positive effect of Transformational Leadership to Job Performance.

Research, Practical & Social implications: The study implied to to the body of knowledge of job performance and job satisfaction to fill the research gaps. The study also implied to business practitioner in managing job performance through job satisfaction based on leadership and discipline.

Originality/value: The value of the study indicate performance and satisfaction are very important and related with leadership and discipline.
How Does Tobin’s Q Respond to Merger and Acquisition Announcements: Evidence of Listed Indian Firms
Authors: Bhargave Harshita , Tandon Dinesh 
Published: March 2023

Purpose: The aim of this study is to examine the linkage between mergers and acquisition announcements and firm’s valuation taking into consideration Tobin’s q.

Theoretical framework: The Q theory of investment propounded by James Tobin (1969) is suitable for the present study. According to this theory, there is a significant correlation between a company's market value and its rate of investment. Following this, indicators of the relative potential profitability of investments are the valuations that are placed in financial markets on the securities of companies as ratios to the costs of replacing their assets, which is denoted by q.

Design/methodology/approach: The current investigation examines Tobin's q distribution for 140 listed firms on the Bombay Stock Exchange from 2011 to 2022. Tobin’s q is calculated for the financial service sector of the Indian economy.

Findings: The results study suggests that Stock markets react significantly to the valuation of Indian firms due to M&A announcements in the category of non-banking financial companies. More specifically, 40 companies have a high Tobin’s q ratio in the full sample of firms. According to the findings, the majority of M&A announcements had no effect on the Tobin's q of the sampling companies. This indicates that the stocks of companies operating in the financial services sector are not affected by news of mergers and acquisitions. It demonstrates that the Indian capital market responded normally to information on mergers and acquisitions.

Research, Practical & Social implications: The study helps financial analysts, top-level management, and stakeholders of a company to correctly evaluate the impact of mergers and acquisitions announcements on Tobin’s q of firms as a performance measurement metric.

Originality/value: The value of the study can be evaluated from the fact that it investigates the relationship between mergers and acquisitions announcements and Tobin's q as a crucial parameter for corporate valuation, which is the first of its kind for emerging economies.
Investigation the Relationship Between Main Sources Knowledge Acquisition and Open Innovation at the Second Managerial Levels of the General Directorate of Traffic
Authors: Majeed Hashim Jabbar , Kadhum Saadia Haief 
Published: March 2023

Purpose: This study aims to examine and investigate the main sources of knowledge acquisition for individuals at the middle management levels and determine the relationship (degree of correlation and influence) between the variables of the study

Theoretical framework: Recent and future studies literature reported the need for, knowledge acquisition takes place, and the best methods are those that come from outside sources such as partners, competitors, suppliers, and customers, as best practices when compared to other institutions.

Design/methodology/approach: this study used the scientific methodology based on knowledge analysis, it used a questionnaire that was created taking into account the scientific requirements, Two main hypotheses have been developed. And it consisted of a sample of individuals who depended on learning new things, most similar to knowledge processes. The second organizational level of the General Traffic Department and (63) other individuals were used to generate this sample and adopted computer statistics (SPSS. V. 24) to analyze and process data and information

Findings: The results concluded and found that the variables of acquiring knowledge and open innovation had a positive correlation and impact, as the variable (partners) obtained the highest correlation value.

Research, Practical & Social implications: Managers can find new visions and indicators for applying the knowledge acquisition system, and identifying their impact on achieving open innovation.

Originality/value: The value of the study is to enhance the understanding of the literature related to The Relationship Between Main Sources of Knowledge Acquisition And Open Innovation by analysis, and provides an applied conception.
Does Quality of Audit Committee Enhance Audit Quality?
Authors: An Yohan 
Published: March 2023

Purpose: This study investigates whether quality of audit committee affects audit quality of Korean listed firms using panel data during the period 2008 to 2018.

Theoretical framework: Recent studies show that characteristics of audit committees such as size, activity, and expertise have a significant impact on the monitoring of the financial reporting process (He and Yang, 2014; Asiriuwa et al. 2018). Therefore, it is necessary to carry out systematic empirical studies to understand the effectiveness of the audit committee from various perspectives.

Design/methodology/approach: The quality of audit committee is classified into four categories: 1) activity, 2) independence, 3) expertise, and 4) the presence of female audit committee member. Audit quality is measured by auditor size and accruals quality.

Findings: This study finds that activity and expertise of audit committee enhance audit quality whereas independence of audit committee does not affect audit quality. The female audit committee member partially enhances audit quality.

Research, Practical & Social implications: This study suggests that the high quality of the audit committee enhances the audit quality and increases the accounting transparency of the firm.

Originality/value: The empirical results of this study suggest that firm should concentrate the optimal composition of the audit committee, not simply the establishment of the audit committee.
Supervisors’ Roles in Training Program Culture, Training Intrinsic Motivation and Knowledge Transfer: an Empirical Study
Authors: Mohamad Nur Izzaty , Rahman Ishak Abd 
Published: March 2023

Purpose: This study examines the mediating role of training intrinsic motivation in the relationship between supervisors’ roles in training program culture and knowledge transfer in the Malaysian public sector. Thus, the research question is, “what is the effect of the supervisors’ roles in training program culture, training intrinsic motivation on knowledge transfer in the public sector context?”

Theoretical framework: The framework of the study is adopted from the attributes of (1) leadership, (2) social learning, (3) beliefs and (4) employee performance. This framework aims to provide an understanding of how these variables affect the supervisors’ roles in training program culture, intrinsic motivation and knowledge transfer.

Design/methodology/approach: A cross-sectional study was used to collect 544 survey questionnaires from employees at different divisions/departments in the Malaysian public sector. The SmartPLS is utilized to evaluate the quality of the study’s instrument and subsequently test the study’s hypotheses.

Findings: The structural equation modelling test indicated that knowledge transfer is affected by supervisors’ roles in training program culture. Hence, the effect of supervisors’ roles in the administration of training programs on knowledge transfer is mediated by training intrinsic motivation. This finding will benefit supervisors, managers and operation employees, as well as studies related to training intrinsic motivation in dynamic organizations.

Research: In the theoretical context, this study confirmed that the training’s intrinsic motivation is an effective mediating variable in the relationship between supervisors’ roles in training program culture and knowledge transfer. Meanwhile, in the managerial implication, supervisors should provide direction and assistance to subordinates and practice open communication to help them enhance performance. A communication technique relevant to the work environment will help employees increase knowledge transfer and public sector performance in the future.

Originality/value: This study is to refine the role of supervisors and create a culture of effective training in public sector culture. These findings should be considered by the public sector in the context of training programs.
Stock Returns and Inflation: a Bibliometric Analysis
Authors: Hoong Tay Bee , Ling Tan Yan , Hassan Suzana , Abdullah Norhasniza Mohd Hasan 
Published: March 2023

Purpose: The challenging economic climate and increasing inflationary pressures have made it necessary to re-evaluate inflation research and its impact on the stock market. The purpose of this study is to use bibliometric analysis to review scholarly writing on stock returns and inflation from 1975 to 2022.

Design/methodology/approach: This study analyses bibliometric markers such as the number of citations, authors, journals, and institutions using the Web of Science database to discover publishing patterns and illustrate commonalities.

Findings: The study indicates that the volatility domain has gained more attention, therefore there is a necessity for future research to model predictive accuracy to match the rising volatility and uncertainty environment. Due to the expanding energy theme from bibliographic coupling analysis and the oil-related macroeconomic factors cluster from author keyword co-occurrence analysis, the study revealed a research gap that underlines the need for a green and sustainable stock market.

Research, Practical & Social implications: The study suggests a need for future research to increase academic collaboration and to contribute toward the development of theoretical and empirical literature.

Originality/value: The results revealed that it is vital to revise the current theory to integrate theoretical implications in light of the volatile market conditions and rising inflation rate.
Evaluating The Performance of People in the Central Bank of Iraq (Cbi) According to the European Excellence Model
Authors: Abdullah Suzan Abbas , Hussein Iftikhar Ali , Mejbel Mohanad Kadhim 
Published: March 2023

Purpose: This research seeks to measure the possibility of applying People Standards (enabling factors) and people results in Standard (results) in the Central Bank of Iraq (CBI), by the EFQM Excellence Model.

Theoretical framework: The purpose of applying the EFQM Excellence Model standard in this investigation is to present a self-evaluation framework, allowing strength determination for each organization and establishing those areas where additional enhancements need to be made. Many recommendations are found in the literature concerning the application of the EFQM Excellence Model standard to identify and resolve issues and problem areas within organizational management.

Design/methodology/approach: We analysed the data for the year (2021) checklist that is collected through visits and meetings with the Total Quality Management Department in the bank, where the bank is working to implement standards for evaluating institutional performance in the bank’s departments, in accordance with international standards and experiences, including the (EFQM) model, and is also working to develop standards for evaluating individual performance.

Findings: The volume of research has been increasing over the past nineteen years, although there are only a few authors, institutions and reference journals contributing to the topic’s consolidation and the countries conducting the most joint research in co-authoring EFQM for the largest volume of publications, authors and impact journals.

Research, Practical & Social implications: We used the suggested model to evaluate people's performance and to investigate the existing gaps between the desired and current situation of human resources within the Central Bank of Iraq. Within the People axis, two of the derived scores met EFQM standards as very excellent. Researchers found that the People Results axis had the lowest score, which indicates that the distance between these regions and the ideal condition is considerable.

Originality/value: The results confirm the People Standard who got (86%) to be superior to that of the People results Standard who got (36%). The People Standard will contribute in the same way to improving people results; therefore, a balanced approach to developing the people results criterion will allow for the CBI to achieve the best competitive advantage from the EFQM Excellence Model.
Factors Influencing Consumer Intentions to Purchase Groceries Over the Internet: an Exploratory Study During the Pandemic
Authors: Mastana Amarjeet Singh 
Published: March 2023

Purpose: As a result, the current study focused on e-commerce in the retail sector to examine the factors influencing consumer purchasing of online groceries throughout Covid-19 in Bangkok, Thailand.

Theoretical framework: Using Technology acceptance model (TAM) as the underpinning theoretical framework, which was presented by Davis and his colleagues it in 1989, to accomplish this, this study identified five independent variables that can influence online grocery purchase intent. These are perceived utility, perceived ease of use, and other additional variables such as online accessibility, security perception, and shipment services.

Design/methodology/approach: The convenience sampling approach, which is considered a nonprobability sampling method, was used to collect the data from 384 respondents via an online survey from the population in this study. Internet users between the ages of 19 and 65 years or older who live in Bangkok and buy groceries for themselves and/or family members from Thai physical and/or online retailers were the target demographic. Multiple regression analysis is used to test the significance of the research model.

Findings: The findings reveal that pandemic has a considerable influence on Bangkok customers' online purchase intent. The result of linear regression analysis shows the three variables: perceived ease of use, shipment services and online accessibility significantly affected the online grocery shopping intent of consumers in Bangkok. While security perception and perceived utility had no significant effect on the online grocery shopping intent of consumers in Bangkok.

Research, Practical & Social implications: The implication drawn from this study helps the researchers and firms to rapidly adapt and adjust their marketing strategy, with a focus on digitization, as consumers want to prevent the infection and the danger of Covid-19, but stores are having difficulty reaching clients.

Originality/value: The findings reveal that Covid-19 has a considerable influence on customers' online purchase intent residing in Bangkok and this research adds another perspective from Thailand Context.
Vybrané problémy argumentačných schém v pragma-dialektickom prístupe k argumentácii
Authors: Kollárik Tomáš 
Published: March 2023

V práci sa zaoberám kritickou expozíciou argumentačných schém v kontexte pragma-dialektického prístupu k argumentácii. Nadväzujem pritom na prácu Hitchcocka a Wagemansa (2011), ktorí sa sústredili najmä na problémy súvisiace s typológiou argumentačných schém v pragma-dialektike. Pozorovania Hitchcocka a Wagemansa sú v priebehu výkladu kriticky hodnotené, prípadne upravené. Časť kritiky, ktorú v práci uvádzam, súvisí s tým, že niektoré dôležité aspekty argumentačných schém sú v rôznych pragma-dialektických publikáciách prezentované odlišne bez toho, aby sa odlišnosť akokoľvek komentovala, alebo zdôvodnila. Existencia takýchto zdôvodnení nie je pritom iba znakom, ale aj nevyhnutnou podmienkou toho, aby sme akúkoľvek zmenu mohli nazývať pokrokom v teórii. Posledná časť práce je zameraná na problémy týkajúce sa hodnotenia argumentácie v pragma-dialektickom prístupe. Hoci článok prináša vlastné pozitívne návrhy, dôraz a celkový zámer spočíva predovšetkým na expozícii nedostatkov súčasného stavu pragma-dialektickej koncepcie argumentačných schém.
Kľúčové slová: argumentačné schémy, kritické otázky, pragma-dialektický prístup k argumentácii, hodnotenie argumentov
Marker of gingival epithelial cell aging in patients with non-alcoholic fatty liver disease
Authors: Emelyanov D. V. , Galchynska V. Y. , Bondar T. M. 
Published: March 2023

Shortening of periodontal telomere length can be not only a factor of physiological aging, but also be a marker of the adverse effects of non‑alcoholic fatty liver disease (NAFLD).
Objective — to study the changes in periodontal status in patients with non‑alcoholic fatty liver disease.
Materials and methods. 76 patients with non‑alcoholic fatty liver disease and 14 somatically healthy patients were selected. Questioning of patients, dental examination with determination of indexes, qPCR studies from scraping from the surface of the attached gum with disposable applicators were carried out.
Results. Periodontal diseases in patients with NAFLD had an inflammatory nature of different clinical and morphological forms and were represented mainly by chronic generalized periodontitis. The length of telomeres was significantly shorter in patients with NAFLD compared with the respondents in the control group. A negative average strength relationship was found between telomere length and chronic generalized periodontitis (r = –0.590, p = 0.002), the presence of NAFLD (r = –0.506, p = 0.045), body mass index (r = –0.3068, p = 0.031), level of aspartate aminotransferase (r = –0.286, p = 0.017).
Conclusions. Chronic inflammation and oxidative stress in the periodontal tissues in NAFLD contribute to premature cellular aging and shorten the telomere length of gingival epithelial cells. High body mass index is negatively correlated with telomere length, which also confirms premature cellular aging in patients with NAFLD.