Suchergebnisse

The study aim to identify the modified impact of the characteristics of the CEO on the relationship between the quality of internal auditing and the performance of the Jordanian corporations. The study population consisted of Jordanian corporations listed on Amman stock exchange. In order to achieve the objective of the study they adopted the descriptive analytical approach, by developing the questionnaire that was distributed. The study populations consist of all Jordanian corporations and 250 questioners was distributed in the study sample consisting of financial manager, internal auditor and heads of accounting department 206 questionnaire were received of which 183 were valid for analysis. Used the SPSS program in analysis the study tool in addition to some descriptive statistical methods (arithmetic, means and standard deviation).The study reached a number of results , most important of which are there is statistically significance level the quality of internal audit and positively effect the performance of Jordanian corporations, in addition the characteristic of the CEO passively effect the reaction ship between the quality of internal auditing and the performance of the Jordanian corporations. The study also came out with a number of recommendations, the most important of which were the need to strength and improving the internal audit function in Jordanian companies, increasing its quality, and focusing more on the characteristics and attributes of the CEO. As well as the need for companies to keep abreast of developments and techniques related to internal auditing and use them in internal audit operations in Jordanian corporations.

External audit is an important factor in maximizing, collecting and increasing the efficiency of the financial departments with regards to controlling the budget revenues and making them smoother and also in the production of accurate and credible tax data and thus a real and fair taxation that achieves the objectives of different parties. External audit works on increasing and promoting the voluntary tax compliance, detecting and deterring cases of tax evasion, controlling the tax collection process almost completely, reducing the efforts of the tax departments through relying on the tax disclosure which would be provided by the taxpayer after an effective audit process; such a process contributes significantly to the prevention of intentional and unintentional cases of tax evasion resulting from fraud and error in both the tax data provided and the financial data on which data was prepared. This subject was strengthened by a field study based on a questionnaire to test the research hypotheses and reach to a set of findings and recommendations, most important of which is that the external audit has a positive role in improving tax collection through the adaptation of the financial departments on the tax disclosure prepared and approved by the auditor and ensuring the existence of a previous process in this regard that would reduce tax collection costs, contributes to the transition from a comprehensive data auditing to selective auditing and helps to eliminate past tax accumulations.

Senior Project submitted to The Division of Social Studies of Bard College.

This paper aims to explore opportunities and challenges of women becoming legislative members in the 2014-2019 election in the Gayo highlands covering Central Aceh, Bener Meriah, and Gayo Lues. Our research find is the political dynasty became main factor cause opportunities of women's election as members of the legislature in the three regions. Even political figures, party cadres and NGO activists who are generally another major factor supporting women's electoral opportunities in electoral politics are not a factor supporting women's election to legislative members in the Gayo highlands. This phenomenon indicates that the quality and quantity of women representation in DPRK Aceh Tengah, Bener Meriah, and Gayo Lues were decreased, besides the strengthening of the paradigm of a society that still highly uphold the culture of patriarchy within the Islamic Shari'ah region of Aceh. Qualitative research methods are used in assessing the opportunities and challenges of women's political election to obtain in-depth data through in-depth observation and interviews as well as library studies in support of the general picture through related references. The phenomenon of women's election in the legislature concludes that the strengthening of patriarchal culture through the edict law that regulates the taboo (sumang) merges with the understanding of women and Islamic sharia which is the main challenge that causes women's election to become legislative members.

Using event study methodology, we investigate whether bilateral investment protection treaties afford protection to foreign investors. Examining arbitral decisions for firms from six countries shows that firms that received awards from arbitrators gained in market value by as much as 3%. Per dollar awarded, firms gained over $20 in market value. Thus, we conclude that the system of arbitration does afford significant benefits to firms that can demonstrate that they have been injured by host governments who violated the terms of the relevant investor protection treaty. We also find some evidence that arbitral decisions are anticipated by stock markets.

AbstractIn December 2010, Qatar won the rights to host the 2022 FIFA World Cup games. The FIFA announcement came with increasing pressure from international human rights organizations, media and other groups for Qatar to reform its labour law, which governs the lives and working conditions of foreign workers in the country. Although Qatar continues to develop and implement major reforms to its labour laws, until now there was no one unique tool based on survey data to evaluate the impact of the government's policies on guest workers. The objective of this article is to present the Qatar Guest Workers' Welfare Index (GWWI),1 a multi‐dimensional comprehensive tool based on survey data of migrant workers developed by the Social and Economic Survey Research Institute (SESRI). In addition to assessing and tracking the welfare of this population, the objective of the index is to identify areas of improvement to guide policy formulation.