Going-concern Evaluation in Jordan

Jordan is still suffering from financial distress due to the continuity of its company’s failure. Jordanian laws and regulations, in addition to Inter National Standard No. 570 have considered external auditor to be responsible for the evaluation of the company’s going concern and to give an early warning to the stakeholders of any impending failure. The external auditor has to add an explanatory paragraph in his report regarding the company’s going concern. The problem in Jordan is that some of the external auditors issued unqualified opinion, and some of the companies were declared bankrupt after the issuance of the report. This issue has been confirmed by previous studies and pilot study by the researcher by investigating on 160 reports related to 32 Jordanian companies that faced such failure. Therefore, this study aimed to investigate the factors that influence the auditor’s evaluation of the company’s going concern in Jordan. The importance of this study appeared through the examination of demographic factors and auditing related factors and their relationship with the auditor evaluation of the company going concern and to provide critical recommendations to policy makers in Jordan to overcome this issue and improving the auditor report toward company’s going concern. To achieve the objectives of this study, questionnaires were administered to 473 external auditors listed with Jordanian Association of Certified Public Accountants (JACPA) for 2007. Multiple regression (Standard regression) was also used to test the study hypotheses.In general, four variables were positively significant related with the auditor evaluation of the company going concern. These variables are audit fees, social relations, hiring and dismissing the auditor, and audit firm size. On the other hand,consultant services are negatively significant related with the auditor evaluation of the company going concern. Findings of this study also showed that the demographicv and auditing-related factors significantly explained more than 51 % of the variance in the auditor evaluation of the company going concern. Jordanian government and JACPA should issue new regulations to increase the audit fees to fit the auditors work, integrate small audit firms, improve social relations, increase hiring and dismissing the auditor, and prevent consultant services given by the external auditors to their clients. On the other hand, the demographic factors were insignificant related with the auditor evaluation of the company going concern. Thus, the audit career in Jordan also needs more control, regulations, policies and systems to provide a structure for protecting the auditor's decision related to company's going concern issues. In relation to the practical and theoretical contribution, this study used new variables in new model such as audit fees, consultant services, social relations, and experience of the auditor in accounting. Furthermore, practical contribution will help policy makers and Jordanian government to advance in this area and look upon new policy toward external auditors (new laws, new auditor report) to protect the economy and the society stability

Pakistan’un Punjab Eyaletinde Glayöl Yetiştiriciliğinin Bugünkü Durumu ve Geleceği İçin Öneriler

Present status and future prospects of gladiolus cultivation in Punjab, Pakistan were investigated so as to explore the potential areas for gladiolus cultivation, analyze the trends prevailing in the area, study the infrastructural facilities available for gladiolus cultivation and study the socio-economic conditions of growers. It was concluded that gladiolus is a potential crop but the practices being performed by the farmers at present time are not according to the international standards and government and private agencies should help the growers for the uplift of the gladiolus industry.Pakistan’un Punjab eyaletinde glayöl yetiştiriciliğinin bugünkü durumu ve geleceği ile ilgili olarak; glayöl yetiştiriciliği için potansiyel bölgelerin saptanması, halen bölgede geçerli olan eğilimlerin irdelenmesi, glayöl yetiştiriciliği için mevcut olan altyapı imkanlarının ve glayöl üreticilerinin sosyo-ekonomik durumlarının araştırılması üzerinde çalışılmıştır. Sonuç olarak glayölün potansiyeli olan bir ürün olduğu ancak üreticilerin uyguladığı yetiştiricilik yöntemlerinin uluslararası standartlara uygun olmadığı, kamu ve özel sektör kuruluşlarının glayöl endüstrisinin gelişmesi için üreticilere yardımcı olması gerektiği kanaatına varılmıştır

Acceptance of E-learning among university students in UAE: A practical study

The objective of the study is to find out the factors which affect the acceptance of E-learning among students and how the students’ purpose of using E-learning is determined by these factors. The research was based on the Technology Acceptance Model (TAM). The researcher developed a questionnaire to gather data from a sample of 366 university students who actively used the E-learning system. According to the results of the study, subjective norms, perceived usefulness, perceived ease of use, enjoyment, and accessibility” are the vital predictors behind the intention of students for using E-learning systems. This indicates that extended TAM is applicable in the UAE. The results show that policymakers and education developers should take E-learning system seriously since it can be opted not just as a technological solution but also as a learning platform for students belonging to a distant area. The results present practical implications for education developers, policymakers and practitioners in devising useful plans to implement E-learning systems

Density Controlled Divide-and-Rule Scheme for Energy Efficient Routing in Wireless Sensor Networks

Cluster based routing technique is most popular routing technique in Wireless Sensor Networks (WSNs). Due to varying need of WSN applications efficient energy utilization in routing protocols is still a potential area of research. In this research work we introduced a new energy efficient cluster based routing technique. In this technique we tried to overcome the problem of coverage hole and energy hole. In our technique we controlled these problems by introducing density controlled uniform distribution of nodes and fixing optimum number of Cluster Heads (CHs) in each round. Finally we verified our technique by experimental results of MATLAB simulations.Comment: 26th IEEE Canadian Conference on Electrical and Computer Engineering (CCECE2013), Regina, Saskatchewan, Canada, 201

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Political factors affecting parents’ perceptions on televised polio messages in Sindh, Pakistan: a critical investigation

Television messages are one of the essential means to disseminate polio messages in the prevention of infectious diseases. However, little is known about the hegemony of political actors specifically government in power over televised health content and its impact on people’s perceptions to adopt or reject a health attitude, particularly in developing countries. Theoretically, Bandura in his social cognitive theory (1997) has examined the change in mind-sets through observational learning, media and social surroundings. However, his research lacks to underline state dominancy over people’s health decisions with reference to political leadership. This study fills the gap by critically investigating political factors that obstruct Pakistani television channels to disseminate productive and informative polio messages, for boosting self-efficacy among lower middle class Jamshoro parents, thus encouraging them to vaccinate their children against polio in Sindh province of Pakistan. The methodological approach employs critical paradigm with qualitative investigation through in-depth interviews. Low level of awareness, less credibility of television channels and political hegemony over health messages contributed and enlarged self-efficacy to collective efficacy of political actors during findings of this research study as a new domain in social cognitive theory. In addition, this research sheds light by critically analysing the elements of corruption, unaccountability and lack of transparency involved in ineffective televised polio messages in developing nations as Pakistan, opening a space for policy makers and television officials for a positive health change in designing health awareness campaigns

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Impact of Brand Loyalty on Brand Extension

The key objective of this study is to explore the effects of different dimensions of brand loyalty towards the original brand on the evaluation of brand extensions. This was a primary research and questionnaire was distributed among 200 respondents and 183 were processed for analysis. The target respondents were the students of different universities of Islamabad and Rawalpindi, Pakistan. The scale was taken from the existing research (Hem and Iversen, 2003). SPSS was used to analyze the data. The result finds that there is positive and significant relationship between brand loyalty and brand extension. So on the bases of these results that all the hypotheses (H1, H2, H3, H4 and H5) are proved positively and significantly and affect the evaluation of brand extension. Keywords: Brand Loyalty, Brand Extension, original bran