Forensic Accounting Impact on Fraud Detection in Saudi Arabia

The primary subject matter of this research is to examines the effect of forensic accounting on fraud detection in Saudi Arabia. The aim of this study is to determine the relationship between fraud detection and forensic accounting in the context of a developing country, Saudi Arabia. Descriptive Statistics are used to present quantitative descriptions in a manageable form. The collected data were analyzed with descriptive statistics using ordinary least square (OLS) regression and Chi-square. The study reveals that the application of forensic accounting services on firms affects the level of fraudulent activities. This paper findings conclude that forensic accounting services provide Saudi Arabian companies with the necessary tools to deter fraudulent activities but does not curb fraudulent activities. Keywords: Forensic Accounting; Financial Fraud, Anti-fraud detection; falsification of accounts; and Saudi Arabia. DOI: 10.7176/RJFA/13-20-02 Publication date:October 31st 202

Voluntary Disclosure by Saudi Companies

In a developing country, such as Saudi Arabia, which depends on real time information, investigating voluntary disclosure is crucial for the capital market efficiency and shareholders satisfactory. A firm’s voluntary disclosure is important to reduce the level of information asymmetry and increase the firm’s credibility in the capital market. This study reports on voluntary disclosure practices of Saudi non-financial publicly traded companies listed in the Saudi Stock Market (Tadawul) during the period 2012-2013, and relates the extent of disclosure to : corporation size, auditor size, leverage, profitability, and listing age. A disclosure index has been developed and statistical analysis is performed using multiple regression analysis. Voluntary disclosure varies widely within a sample of 116 non-financial publicly traded companies during the period covered. The findings indicated that firms, on average, report 0.29 percent of the voluntary information. Further, in an effort to examine the relationship between the voluntary disclosure level and firm specific characteristics, the results of the regression analyses indicated that corporation size, profitability, and listing age have significant positive association with voluntary disclosure level in annual reports, however, auditor size and leverage do not have any significant association with voluntary disclosure level. Keywords: Voluntary Disclosure; Annual Reports; Saudi Arabi

The Determinants of Economic Growth in Turkey: 1980-2010

Many factors affect economic growth, some factors increasing economic growth and others decreasing economic growth. Economic growth is usually measured by the percentage rate of increase in gross domestic production (GDP). The study focuses on investigating determinants of economic growth in Turkey. The study used annual time series data from 1980-2010. This study used the variables; foreign direct investment (FDI), export (EXP), inflation (INF) and government debt (GD) are used as determinants of economic growth in Turkey. The test for the unit roots has been performed by employing the Augmented Dickey Fuller (ADF) test. Long run and short run estimation have been investigated by using Johansen Cointegration and Error Correction approach. The findings of the study reveal that in the long run economic growth in Turkey is positively influenced by FDI and EXP. These variables have significant positive impact on GDP in the long run. If FDI and EXP are increased by USD1 million, GDP is increased by USD942.29 million and USD247.19 respectively. INF has a positive impact on GDP. When INF is increased by one percent, GDP will increase by USD83495.44 million. Although, this result is contradictory with the theories and many evidences, but it is still supported by Datta and Mukhopadhyay (2011). On the other hand, the GD is statistically significant and has a negative effect on GDP. In the short run, lag one of GDP, EXP and GD are among all those independent variables that have short run impact on GDP. Even though FDI and INF are statistically significant in the long run, but in the short run, they are not significant variables

Metal Ion Effect on the Absorbance Response of Chlorpheniramine Maleate in Pharmaceutical Dosage Form: A Study on Correlation between Spectroscopic and Potentiometric Measurements

The interference between metal ions in human body and drug molecules is highly serious. A widely used drug by children and adults to treat throat pain and tonsillitis has been studied. The absorbance intensity of Chlorpheniramine Maleate drug in the presence of Fe3+, Co+2, Ca+2 and Mg+2 metal ions has been studied. The addition of Fe3+, Co+2, Ca+2 and Mg+2 metal ions to an aqueous solution of chlorpheniramine maleate increases the absorbance signal significantly and rapidly. These metals are chosen because they have high concentration in human body. Increasing the pH value of the aqueous solution of chlorpheniramine maleate has a contrary effect on the absorbance signal. Potentiometric measurements have been performed to correlate the spectrophotometric results and found to be consistent. Potentiometric and spectrophotometric measurements prove that there is a change in drug concentration at different pH value and to think carefully when using such drugs.   Keywords: Chlorpheniramine Maleate, spectrophotometric and Potentiometric measurements

Current Studies and Applications of Krill Herd and Gravitational Search Algorithms in Healthcare

Nature-Inspired Computing or NIC for short is a relatively young field that tries to discover fresh methods of computing by researching how natural phenomena function to find solutions to complicated issues in many contexts. As a consequence of this, ground-breaking research has been conducted in a variety of domains, including synthetic immune functions, neural networks, the intelligence of swarm, as well as computing of evolutionary. In the domains of biology, physics, engineering, economics, and management, NIC techniques are used. In real-world classification, optimization, forecasting, and clustering, as well as engineering and science issues, meta-heuristics algorithms are successful, efficient, and resilient. There are two active NIC patterns: the gravitational search algorithm and the Krill herd algorithm. The study on using the Krill Herd Algorithm (KH) and the Gravitational Search Algorithm (GSA) in medicine and healthcare is given a worldwide and historical review in this publication. Comprehensive surveys have been conducted on some other nature-inspired algorithms, including KH and GSA. The various versions of the KH and GSA algorithms and their applications in healthcare are thoroughly reviewed in the present article. Nonetheless, no survey research on KH and GSA in the healthcare field has been undertaken. As a result, this work conducts a thorough review of KH and GSA to assist researchers in using them in diverse domains or hybridizing them with other popular algorithms. It also provides an in-depth examination of the KH and GSA in terms of application, modification, and hybridization. It is important to note that the goal of the study is to offer a viewpoint on GSA with KH, particularly for academics interested in investigating the capabilities and performance of the algorithm in the healthcare and medical domains.Comment: 35 page

GOOSE Algorithm: A Powerful Optimization Tool for Real-World Engineering Challenges and Beyond

This study proposes the GOOSE algorithm as a novel metaheuristic algorithm based on the goose's behavior during rest and foraging. The goose stands on one leg and keeps his balance to guard and protect other individuals in the flock. The GOOSE algorithm is benchmarked on 19 well-known benchmark test functions, and the results are verified by a comparative study with genetic algorithm (GA), particle swarm optimization (PSO), dragonfly algorithm (DA), and fitness dependent optimizer (FDO). In addition, the proposed algorithm is tested on 10 modern benchmark functions, and the gained results are compared with three recent algorithms, such as the dragonfly algorithm, whale optimization algorithm (WOA), and salp swarm algorithm (SSA). Moreover, the GOOSE algorithm is tested on 5 classical benchmark functions, and the obtained results are evaluated with six algorithms, such as fitness dependent optimizer (FDO), FOX optimizer, butterfly optimization algorithm (BOA), whale optimization algorithm, dragonfly algorithm, and chimp optimization algorithm (ChOA). The achieved findings attest to the proposed algorithm's superior performance compared to the other algorithms that were utilized in the current study. The technique is then used to optimize Welded beam design and Economic Load Dispatch Problem, three renowned real-world engineering challenges, and the Pathological IgG Fraction in the Nervous System. The outcomes of the engineering case studies illustrate how well the suggested approach can optimize issues that arise in the real-world

EFFECTS OF ANESTHESIA ON INNATE IMMUNE COMPONENTS IN ORTHOPEDIC SURGERY

Objectives: The present study was carried out to evaluate the possible role of anesthetics and surgery on innate by measuring the levels of tumor necrosis factor alpha (TNFα) and interferon gamma (IFNγ) by enzyme-linked immunosorbent assay (ELISA). Flow cytometry was used to determine MCP-I and CD16.Methods: Serum level of TNFα and IFNγ cytokines was measured using ELISA technique. Flow cytometry was used to determine MCP-I and CD16. White blood cell count and C-reactive protein (CRP) were determined.Results: There was a highly significant rise in CRP blood level postoperatively when compared with pre-operative blood level (p<0.001). In addition, the results revealed a significant rise in neutrophil count after operation in comparison with its baseline level before operation (p<0.001), while the level of lymphocytes showed significant decline following operation (p<0.001). The level of monocyte and eosinophil also got significantly reduced after operation (p<0.001), whereas the level of basophil showed no significant alteration after operation (p=0.687). CD16 NK cell count revealed a significant rise during the time of anesthesia. However, it showed a significant decrease postoperatively, but the reduction did not reach baseline count. It has been noticed also that the level of MCP-1 got raised significantly in association with anesthesia induction; however, it returned back to its baseline level following surgery.Conclusions: Analysis of data to correlate the innate immune components TNFα, IFNγ, MCP-I, and CD16 with types of anesthetic drugs (general, local, and regional anesthesia) showed no significant association between these components and type of anesthesia (p>0.05)

Effective Management and Its Impact on Growth of Small and Medium Sized Pakistani Firms

The study is held to observe the impact of Management including Management levels and decision making on the growth of small firms. Study area is Punjab (Pakistan). Small firms have no proper firm structure; they do not follow the formal rules to run the organization. In spite of this, these firms are growing rapidly. If these firms have effective management levels and rational decision making than the firms will grow rapidly. The results show a significant increase in growth by using rational decision making and having effective management levels. Statistical results show that if we spend 1% on independent variable, then it shows an 80% increase in dependent variable

Servant leadership and academics outcomes in higher education: the role of job satisfaction

Purpose The purpose of this paper is to investigate the impact of servant leadership on work engagement and affective commitment among academics in higher education. Moreover, the paper highlights the role of job satisfaction as an intervening mechanism among the examined variables. Design/methodology/approach Self-administered questionnaires were distributed to academics working in the Palestinian higher education sector. We used structural equation modelling to examine the hypotheses. Findings A positive relationship was found between servant leadership and affective commitment. The relationship between servant leadership and work engagement is fully mediated by job satisfaction, whereas partial mediation was found between servant leadership and affective commitment. Both work engagement and affective commitment have a positive impact on academics' job performance. Practical implications The paper provides a fertile ground for higher education managers concerning the role of leadership in stimulating work engagement and organisational commitment among academics. Originality/value First, the paper is one of the few studies that empirically examines servant leadership in higher education using data coming from a non-Western context because most of the servant leadership research is conducted in the Western part of the world (Parris and Peachey, 2013). Second, we empirically provide evidence for the argument that servant leadership is needed in higher education. Third, the paper contributes to the limited body of research on work engagement and commitment in the higher education sector

PHOTON – POMERON COUPLING IN HADRONIC INTERACTIONS

Pomeron coupling to photons has been analyzed. As the pomeron assumed to couple to hadrons through their constituent quarks and since the photon has no constituent quarks it's coupling to the pomeron is not well known. We proposed that the pomeron may couple to two photons in away similar to that of pseudo scalar particles (π0, η, ή ). To justify our model we have calculated the photon-proton total cross section in the region where a single pomeron is dominated. For completeness the contribution from reggeons exchange at low energies has been included. A comparison with the data shows a good agreement