Empirically Investigating Saudi Arabian Accountants’ Readiness to Implement IAS 2

This study focuses on practicing accountants in Saudi Arabia to examine their readiness to adopt the mandatory International Financial Reporting Standards (IFRS). More specifically, it investigates the International Accounting Standard for Inventories, an indicator for accountants’ understanding of IFRS requirements. To do so, we conduct an online questionnaire survey, which reveals that 52.27% accountants may not be ready for IFRS implementation. The lack of knowledge about certain IAS 2 requirements raises further concerns about accountants’ readiness to implement more complicated IFRS, some of which have no comparable local financial accounting standards. These findings draw attention to the effectiveness of IFRS training courses. Further, 57.20% accountants, all of whom reviewed the Saudi Organization for Certified Public Accountants’ (SOCPA) website, provided appropriate answers, indicating SOCPA’s significant contribution toward the spreading of awareness and knowledge about IFRS. Our findings have implications for practitioners and accounting regulators as well as bodies responsible for standardizing accounting practices in Saudi Arabia. In particular, they suggest steps necessary to increase accountants’ readiness for IFRS adoption, which became mandatory since January 1, 2017, for all listed companies. In conclusion, this study serves as a foundation for future research on the topic, which can be extended to the realm of auditors, and obstacles confronting accountants in IFRS implementation

Saudi service users' perceptions and experiences of the quality of their mental health care provision in the Kingdom of Saudi Arabia (KSA): A qualitative inquiry.

This paper presents, as part of a larger mixed-methods design, a study generating a theoretical understanding of issues pertinent to the quality of mental health care in the KSA from the perspective of those using services. Semi-structured interviews were undertaken with thirty service users admitted to inpatient psychiatric wards, using an interview guide developed by the researchers, based on relevant literature. Findings from the thematic analysis showed five themes: (1) The hospital as a prison: a custody versus care dilemma, (2) quality of interactions between staff and service users, (3) quality of services, (4) staff qualities and (5) suggestions for achieving quality of care. A theoretical model drawing upon Donabedian Health Care Model for Evaluating quality of care and the Andersen Behavioural Model of Health Service Use is evident from the data. Structural aspects of care include staff experience and qualifications and key enablers around social and financial support, service users' health needs and status and the physical infrastructure and ward rules. These drive processes of care based upon robust rates of interaction between staff and service users and appear central to quality of mental health care in KSA. Quality of mental health care in KSA is manifested by a therapeutic ethos with a high degree of interaction between professional carers and service users, with the former being highly educated, competent, compassionate, with a high degree of self-awareness, and specialized in mental health. We have uncovered elements of Fanon and Azoulay's 'Cultural Originality' as well as contemporary examples of Goffman's mortification of the self. [Abstract copyright: © 2020 The Authors. International Journal of Mental Health Nursing published by John Wiley & Sons Australia, Ltd on behalf of Australian College of Mental Health Nurses Inc.

Crystallization Mechanism and Thermal Stability of Se98 In2-χ Snχ (χ=0.0.5,1,1.5) Semiconducting Glasses

Results of Differential Scanning Calorimeter (DSC) under non isothermal condition on Se98 In2-χ Snχ (χ=0.0.5,1,1.5) chalcogenide glasses have been reported and discussed. ln the glassy region, the dependence of the glass transition temperature Tg on the heating rate or obey a power law, Tg=To{ɑ}ʏ ,and the glass transition activation energy decreases with the addition of Sn. The crystal growth kinetics has been investigated using Kissinger, Gao et.al, and Ozawa equations. Results indicate that the crystallization activation energy decreases and the crystallization ability is retarded, due to the formation of cross-linked structure, with the addition of Sn. Besides to that the crystal growth is found to occur in 2-dimensions. Investigation of thermal stability through the calculations of the temperature difference TC-Tg, S-parameter, Hruby number, crystallization rate factor and the enthalpy released during the crystallization process, indicates that Se98 In0.5 Sn1.5 glass is thermally most stable in the composition range of stud

Thermal Conductivity, Thermal Diffusivity and Specific Heat Of Se98 In2-χSnχ (χ=0,0.5,1,1.5) Semiconducting Glasses

Measurements of thermal conductivity (λ) and thermal diffusivity (χ) of Se98 In2-χSnχ(χ=0,0.5,1,1.5) semiconducting glasses have been presented in this paper. The measured values of both λ and χ have been used to determine the specific heat per unit volume (pcp) of these glasses and in the Composition range of investigation. Both λ and χ are found to increase systematically with the addition of Sn. This compositional dependence behavior of λ and χ is attributed to the replacements of the original structural units by Se-Sn units. These new structural units increase the cohesive energy of the system and account for the observed increase in λ and χ. The type of bond, iono-covalent, which Sn makes with Se as it is incorporated in Se-In-Sn glass, is in support of our results

The Impact of Total Quality Management Implementation on Employees’ Service Recovery Performance in Five-Star Hotels in Jordan

The aim of this paper is to examine the impact of total quality management (TQM) implementations on employees’ service recovery performance in five-star hotels in Jordan. TQM implementations and service recovery performance have received significant attention in previous research. However, the impact of TQM on service recovery performance has remained unexplored research area. A 67-item questionnaire, measuring TQM implementations and service recovery, was distributed to 400 employees in 12 five-star hotels in Jordan with a 63.5 response rate. Principle Component Analysis was utilized to determine the factor structure for both TQM and service recovery and Regression Analysis to determine the impact of TQM implementations on service recovery performance. The result revealed that the TQM implementations in five-star hotels in Jordan was  implemented effectively and thus, have a positive impact on employees’ service recovery performance. This result is attributed to be unique and this is due to the fact that previous studies have focused on manufacturing sector not on hotel sector in measuring either TQM implementations or service recovery performance. This paper suggests replicating the study in additional settings to determine if similar results will be obtained outside five-star-hotels in Jordan. Many of the previous studies on TQM and service recovery performance have been conducted in the context of western economies and very little research has been done in the Middle East in general and Jordan in particular. As such, there is a need to examine, from the employees’ perspective, the levels of implementing TQM that are being encouraged in the hospitality industry and it is effect on service recovery performance among employees towards their both employers and customers. The present paper contributes to filling the gap in the literature by measuring the TQM implementations and service recovery as a whole in a new context. Keywords: Total Quality Management (TQM), Service Failure, Service Recovery Performance, Hotels, Jordan

Factors affecting granting of credit facilities in commercial banks in the Aqaba Special Economic Zone Authority- Jordan

This study came to check the factors affecting the credit facilities with banks' branches in Aqaba, through the following variables: customer borrowers, credit policies, central administration of the loans and the environmental conditions of the local economy. The study showed that all the factors were important for credit facilities through the replied of study sample.                                The most important recommendation of the study that the management should consider the following as important factor of issuing the loan: the primary and detailed feasibility studies, incentives for everyone who contributes in the collection of loans, Customer's financial reputation and Design different studies in the future with different variables. Key words: Credit facilities, Commercial banks, Bank client, Aqaba Special Economic Zone Authority

Website Phishing Detection Using Machine Learning Techniques

Phishing is a cybercrime that is constantly increasing in the recent years due to the increased use of the Internet and its applications. It is one of the most common types of social engineering that aims to disclose or steel users sensitive or personal information. In this paper, two main objectives are considered. The first is to identify the best classifier that can detect phishing among twenty-four different classifiers that represent six learning strategies. The second objective aims to identify the best feature selection method for websites phishing datasets. Using two datasets that are related to Phishing with different characteristics and considering eight evaluation metrics, the results revealed the superiority of RandomForest, FilteredClassifier, and J-48 classifiers in detecting phishing websites. Also, InfoGainAttributeEval method showed the best performance among the four considered feature selection methods

Maximum intensity determination of beam waist in BBO optical nonlinear crystal using single harmonic generation

Nonlinear optics is a branch of optics that explains the nonlinear response of atoms and molecules to a field of light radiation. There is a difficulty in cutting crystals in shapes commensurate with their optical properties, and thus it was significant to determine the descriptive shape of crystal properties based on its optic properties to be ideal in use. The problem of determining the length of the crystal to give the best output power is still under study and research and is one of the most important topics. In our research, a computational method based on mathematical relationships was used to estimate the length of the BBO crystal of I-type, which gives the best output power, by manipulating the location of the optical light scattering to be in the middle of the crystal. It was found that the best length of a crystal with a width of 3mm and a height of 3mm is 7mm. the comparison of these results with the previous literatures gave a great match, which confirms the correctness of the computations and the reliability of used method

Marker hiding methods: Applications in augmented reality

© 2015 Taylor & Francis Group, LLC.In augmented reality, the markers are noticeable by their simple design of a rectangular image with black and white areas that disturb the reality of the overall view. As the markerless techniques are not usually robust enough, hiding the markers has a valuable usage, which many researchers have focused on. Categorizing the marker hiding methods is the main motivation of this study, which explains each of them in detail and discusses the advantages and shortcomings of each. The main ideas, enhancements, and future works of the well-known techniques are also comprehensively summarized and analyzed in depth. The main goal of this study is to provide researchers who are interested in markerless or hiding-marker methods an easier approach for choosing the method that is best suited to their aims. This work reviews the different methods that hide the augmented reality marker by using information from its surrounding area. These methods have considerable differences in their smooth continuation of the textures that hide the marker area as well as their performance to hide the augmented reality marker in real time. It is also hoped that our analysis helps researchers find solutions to the drawbacks of each method. © 201

The impact of internal service quality on job satisfaction in the hotel industry

Service quality is a key factor for success in any hotel. Many researchers have conducted studies on service quality, but only a few studies have been conducted on internal service quality (ISQ) in general, and in the hotel industry in particular. Since there is no general agreement among researchers on the measurement of ISQ, many studies have used SERVQUAL instrument to measure the employees’ perceptions of ISQ. The purpose of this study is to explore the influence of ISQ on employee’s job satisfaction in five-star hotels in Jordan. The current study was carried out by measuring the data gathered through a seven-point Likert scale. The quantitative survey method was applied, and therefore the SERVQUAL instrument was used to measure ISQ, and the Job Satisfaction Survey (JSS) was used to measure job satisfaction. Data obtained from a sample of 238 respondents drawn from 14 five-star hotels in Jordan were analysed with the SPSS software based on descriptive statistics. The study’s findings indicated that the ISQ of five-star hotels in Jordan has a significantly positive influence on an employee’s job satisfaction. These findings support the hypothesis that there is a positive relationship between ISQ in the hotel industry and industry employees’ job satisfaction.Keywords: hotels, internal service quality, job satisfactio