Integrasi realiti terimbuh (AR) dalam aktiviti mewarna

Mewarna merupakan salah satu kaedah pembelajaran yang digunakan untuk meningkatkan kemahiaran psikomotor dan kreativiti kanak-kanak. Namun begitu, kandungan yang disediakan di dalam buku mewarna adalah bersifat statik dan tidak menyediakan elemen-elemen dinamik seperti interaktiviti. Kanak-kanak mudah merasa bosan kerana tiada interaksi dua hala yang berlaku antara mereka dan karakter ketika proses mewarna dilakukan. Sebagai penambahbaikan terhadap permasalahan tersebut, satu aplikasi mewarna yang dinamakan Dr Bubble Coloring AR dibangunkan. Aplikasi ini menggunakan teknik realiti terimbuh (AR) yang diintegrasikan ke dalam aplikasi mewarna. Imej yang diwarnakan menjadi penanda untuk diimbas oleh peranti mudah alih lalu dipaparkan secara maya dalam bentuk tiga dimensi (3D). Aplikasi ini menyediakan bebutang interaksi bagi membolehkan pengguna berinteraksi dengan karakter serta mengesan objek yang diwarnakan di dalam buku mewarna. Secara keseluruhan, 75% responden sangat bersetuju aplikasi ini menarik dan menyeronokkan, manakala 84% responden sangat bersetuju keseluruhan aplikasi ini berfungsi dengan baik dan sempurna

The relationship between total quality management implementation and leadership in the Saudi higher education: a review and conceptual framework

The purpose of this paper is to investigate the implementation of total quality management (TQM) at the Saudi Arabian universities and the best leadership practice in order to improve quality and ranking of Saudi Arabian universities. Total quality management is one of the effective tools to minimize the cost and to improve the outcomes; many universities and colleges around the world have applied TQM as a tool to enhance the quality of higher education, Due to the increase of recent competition in different sectors including the higher education (HE) (e.g., expansion of new universities and research centres in Saudi Arabia, Qatar and Bahrain), many Middle Eastern universities are trying their best to increase their efficiency and effectiveness in higher education by adopting TQM principles. Data will be collected from two major universities with regards to staff and students, primarily through semi-structured interviews, will be supplemented by observations and document analysis

The effective implementation of total quality management and leadership in Saudi universities: A review and framework to enhancing HE strategy

The purpose of this paper is to investigate the implementation of Total Quality Management (TQM) and the best relevant leadership practice in order to improve quality and ranking of Saudi Arabian universities. Many universities and colleges around the world have applied TQM as a tool to enhance the quality of higher education. Due to the increase of recent competition in higher education industry (HE) (e.g., expansion of new universities and research centres in Saudi Arabia, Qatar and Bahrain), many Middle Eastern universities are trying their best to increase their efficiency and effectiveness in H.E.by adopting TQM principles. Data were collected from four major universities with regards to the ranking and establishment age, primarily through semi-structured interviews, which was supplemented by observations and document analysis. A framework is developed to mitigate and to address the adoption of both TQM and leadership in Saudi Arabian universities

Exploring COBIT processes for ITG in Saudi organizations : an empirical study

Control Objectives for Information and Related Technology (COBIT) has become one of the most important guidelines for information technology governance (ITG), which provides organizations with a useful tool to start evaluating their own ITG systems. COBIT introduces an ITG framework and supporting toolset that allows IT managers to bridge the gap between control requirements, technical issues and business risks. The objective of this study is to investigate the formality, auditing, responsibility and accountability of implementing COBIT processes for ITG in Saudi organizations. An empirical survey, using a self-administered questionnaire, was conducted to achieve these objectives. Five hundred questionnaires were distributed to a sample of Saudi organizations in a selected number of Saudi cities. One hundred and twenty seven valid questionnaires – representing a 25.4 percent response rate –were collected and analyzed using the Statistical Package for Social Sciences (SPSS) version 16. While the results of the study reveal that the majority of respondents reported that implementing ITG COBIT processes and domains is the responsibility of IT departments in Saudi organizations, most of the respondents reported that the COBIT processes and domains are neither audited nor formally conducted in their organizations. From a practical standpoint, managers and practitioners alike stand to gain from the findings of this study. The study provides useful information for senior management, IT managers, accountants, auditors, and academics to understand the implementation phase and the impact of COBIT on ITG in Saudi organizations.Los Objetivos de Control para la información y tecnologías afines (COBIT) se han convertido en uno de las pautas más importantes para la dirección de la tecnología de la información (ITG), lo que proporciona a las organizaciones con una herramienta útil para evaluar sus propios sistemas de informática. COBIT introduce un marco ITG y un conjunto de herramientas de apoyo que permite a los administradores informáticos a salvar la situación entre los requisitos de control, asuntos técnicos y riesgos empresariales. El objetivo de este estudio es investigar la formalidad, la auditoría, la responsabilidad y la rendición de cuentas de implementar los procesos COBIT para ITG en organizaciones saudíes. Una encuesta empírica, con el uso de un cuestionario auto-administrado, se llevó a cabo para conseguir esto. Quinientos cuestionarios se distribuyeron a una muestra de dichas organizaciones en un número seleccionado de ciudades saudíes. Se reunieron ciento veintisiete cuestionarios válidos – representando un 24’5% en cuanto a la tasa de respuesta -, los cuales fueron analizados con la versión 16 del Paquete Estadístico para las Ciencias Sociales (SPSS). Mientras los resultados del estudio revelaron que la mayoría de los participantes declararon que la aplicación los procesos ITG COBIT, y los dominios es responsabilidad de los departamentos informáticos de estas organizaciones, la mayor parte de los participantes reclamaron que dichos procesos y dominios no son auditados ni formalmente llevados a cabo en sus organizaciones. Desde una perspectiva práctica, tanto los directores como los profesionales pueden beneficiarse de los hallazgos de este estudio. Este mismo aporta información útil para la alta dirección, los administradores informáticos, los contables, los auditores, y los académicos para que entiendan la fase de aplicación, y el impacto de COBIT en ITG en las organizaciones saudíes

THE DIMENSIONS OF ORGANIZATIONAL EXCELLENCE IN THE PALESTINIAN HIGHER EDUCATION INSTITUTIONS FROM THE PERSPECTIVE OF THE STUDENTS

This paper aims to study the organizational excellence and the extent of its clarity in the Palestinian universities from the perspective of students. Researchers have used the descriptive and analytical approach and used the questionnaire for data collection and distributed to students in universities. The researchers used a sample stratified random method by the university. The total number of students was (381) and (235) were distributed to identify the study population. (166) questionnaires were recovered with rate of (96.3%). We used statistical analysis (SPSS) program for data entry, processing and analysis. The study reached the following conclusions: that (62.8%) of the study population believe that the availability of "faculty staff" somewhat weak, showed that the number of Academic staff is appropriate to the number of students. The results confirmed that (66.4%) of the study population believe that the suitability "admission policies" is average, showed that the admission policies declared for the students, it is also transparent, the university administration provides orientation programs for newley admitted students. The results showed that (55.4%) of the study population believe that the "Student support" is low in the universities, and (52.8%) of the study population believe that "student activities" in the universities is low. The study found a set of recommendations, including: the establishment of university centers for gifted and talented students, follow their growth and their creations after graduating from college and while working in the sectors of production, and provide college library modern references in all disciplines

Statutory auditor's role in corporate social and environmental reporting

The social and environmental audit practice is regarded as an effective mechanism for adding accuracy and credibility to the corporate social responsibility reports. In civilised societies, auditing is viewed as an evaluative tool for enhancing corporate accountability and transparency (Power, 1999; Owen and Humphrey, 2000; Sikka et. al, 1998; Smith et. al, 2011; Perego and Kolk, 2012). Throughout the past few decades, previous investigatory studies have provided a critical assessment of the evolution of social audit practices (for example, Gray, 2000; 2007; O’Dwyer and Owen, 2005; 2007; Bebbington and Thomson, 2007; Manetti and Toccafondi, 2012; Bepari and Mollik, 2016; Canning et. al, 2019). However, these studies offered little evidence on issues related to the impact of social audit services on the professional independence and ethic of auditors, and the role of religious and cultural values in shaping the nature of the social audit engagements. Furthermore, there is also a paucity in the prior literature in investigating critical issues, such as the lack of consistency in social and environmental audit practices. Moreover, the influence of socio-environmental factors on the views of stakeholders on social auditing remains largely unaddressed in the mainstream literature. Most studies in the relevant literature examined the social and environmental audit phenomenon from a Western perspective, leaving several open-ended questions and unresearched issues about the social audit practices in non-Western contexts. The present research aims to fill the gap in the literature by highlighting sustainability audits in the emerging economies from an Islamic angle, taking Saudi Arabia as a model. In doing so, the study sought to scrutinise the social audit phenomenon and elicit viewpoints from audit providers and relevant stakeholders, embracing the interpretivist methodology to help in gaining insights from this exploratory examination. Particularly, the study selected a triangulation of mixed methods to collect data through content analysis of audit reports, and semi-structured interviews with statutory auditors and individual stakeholders. Finally, the empirical findings were analysed and interpreted with the consideration of the three theoretical constructs (audit, legitimacy, and stakeholder theories). The interviewed auditors claimed that social and environmental audit services would benefit the audit firms, the companies, and the Saudi Arabian society. However, some interviewees expressed concerns about various risks associated with the ways social and environmental audits are currently exercised. Although the audit of corporate social responsibility reports helps to identify risks in corporate governance systems, it may jeopardise the impartiality and ethics of audit providers. Consequently, the social and environmental audit engagements may pose a reputational risk to the audit firm. Similarly, statutory auditors expressed opposing views about engaging stakeholders in the social and environmental audit processes. While some interviewees admitted that the audit of stakeholder engagements in client companies' social responsibility processes is a daunting, costly and valueless task for Saudi Arabian audit firms, others supported that audit procedure as an accountability and transparency enabler. Nevertheless, there are several problematic issues associated with stakeholder engagement reporting audits. Obstacles to the auditing of stakeholder engagement include, among others, dealing with unreliable evidence, engaging the irrelevant stakeholders, and the inability to assess the stakeholder materiality and relevance. Also, the statutory auditors offered a collective opinion that regarded the accurate representation of stakeholders' views on companies' social performance as a quite challenging and unattainable goal within the Saudi cultural boundaries. On the other hand, the interviewees from stakeholder groups gave a general satisfactory impression of the growing, albeit slowly, social audit performance. The participated stakeholders recognised and appreciated the importance of the voluntary contribution of statutory auditors to the Saudi Arabian business environment through their independent verification of corporate social and environmental responsibility activities and statements. Whereas findings from the content analysis of sixty audit reports revealed a high tendency of statutory auditors to integrate the outcome of social and environmental audit processes with that of the traditional financial auditing within single audit statements. The observation showed also an overwhelming reliance on accountancy-based approaches of generally accepted financial auditing standards in Saudi Arabia, ISA, or the ISAE 3000 in the audits of corporate social and environmental reports. Stakeholder engagements in the social audits were noticed in only one audit report, which illustrated a limited range of assurance on a company-stakeholder dialogue. Although the audit of corporate social and sustainability reports is not mandated in Saudi Arabia, the statutory auditors' voluntary role in ensuring the validity of corporate social responsibility statements is seen as an acceptable act whereby auditors can boost their social legitimacy. From an Islamic perspective, the notion of corporate social and environmental responsibility is strongly encouraged for Islamically permitted or Halal purposes (Dusuki, 2008; Elasrag, 2015). Hence, the provision of sustainability audit services to improve the quality of corporate social reporting and discharge organisational accountability can be viewed as an Islamic permitted act. Overall, social audit exercises in Saudi Arabia are still at an early stage and necessitate substantial improvements

Total Quality Management on Performance in Saudi Post

The purpose of this study is to identify compliance with standards and principles of total quality Management and its role in the performance of Saudi Post. The study is quantitative and a descriptive analytical in nature and detects the role of TQM standards and principles on the level of improvement and development of performance in Saudi Post, using questionnaire to collect data. The sample of 175 responded has been collected of 5 regions in the Kingdom (West - Central -  North - South - East) from Saudi Post employees.  Data analysis was conducted using many statistical techniques through the SPSS program, including: correlation analysis, descriptive statistics, factor analysis, and multiple regression analysis.  The results show that TQM principles used in this study are positively related to the level of improvement and development of performance in Saudi Post. Education and training of employee is found the most influential of variables on level performance.  The results of study reveal that Saudi Post’s interest in the total quality, and level of application is different between the regions, where the central region was the highest. This paper provided for practitioners, administrators, and academics a vision on quality management principles and their role on performance. Finally, it serves as a reference for future initiatives aimed to implement quality in organizations. Keywords: Total Quality Management, Performance Improvement, Performance Development, Total Quality Principles. DOI: 10.7176/EJBM/11-12-12 Publication date: April 30th 201

The insurance sector in the Middle East and North Africa : challenges and development agenda

This paper studies the causes of the low development of the insurance sector in the Middle East and North African (MENA) region, particularly for long term insurance. The paper shows that life and non-life premiums, as well as assets, are very low relative to expected levels given per capita income and demographic characteristics, and examines the causes of such poor performance. There is a wide range of factors constraining the development of the industry, including the absence of mandatory insurance in key areas, the predominant presence of the state in some countries, gaps in regulation and supervision, unsupportive tax regimes, fragmented market structures, a chronic lack of suitably skilled people, as well as the absence of products that conform with cultural/religious preferences, especially in the case of life insurance. The lack of development of the insurance sector is a matter of concern, as research shows that the sector can contribute to both financial and economic development. Key recommendations to accelerate the development of the sector include wider introduction of mandatory insurance lines that have clear positive externalities, continuing the privatization process for government owned insurers, employing non capital techniques to force rationalization of insurance sectors with too many small and inefficient players, removing tax distortions, taking steps to stabilize motor third party liability markets (typically the largest line of business), strengthening reporting and disclosure, regulating banc-assurance, improving consumer protection, further developing Takaful long term insurance ('Family Insurance'), and establishing regional centers of excellence for skills development.Insurance Law,Insurance&Risk Mitigation,Debt Markets,Climate Change Economics,Emerging Markets