Performance audit : the need for a responsive approach case study in Oman

In recent times performance audit has become a subject of attention, experimentation, application and debate in the public sectors across the global world. Performance audit is not a replacement for financial audit; indeed, it is a type of audit that aims to examine the economy, efficiency and effectiveness of a public sector entity. Thus an important role is reserved for performance external auditing executed by external state audit institutions, sometimes known as national audit offices.A number of studies have criticized the contribution of performance audit in delivering recommendations that are not representative of citizens’ needs and/or preferences and do not consider social values. Thus this thesis examines whether performance audit practices and reporting take into account the public perspective and social value performance elements. Moreover, it concentrates on understanding the process of decision-making by performance auditors during their assessment and evaluation of public sector performance. The latter involves discussion and explanation of the approach implemented by performance auditors and how does certain types of information in the early stages of the auditing process influence their reporting process. Further, this research provides arguments regarding the contribution of performance audit in improving public sector services, and provides recommendations for decision-makers.The Throughput model is used to form a theoretical framework allowing us to understand the relation between using performance information and performance perception, and judgement and decision-making in performance audit reporting. The different pathways show how auditors prioritize certain aspects of organizational performance in their assessment and decisions.Auditors from the State of Audit Institution in Oman (SAI) participated in this study by responding to an online questionnaire. Structural equation modelling (SEM) via partial square least (PLS) was used as a data analysis approach to test the hypothetical relationships. The first stage used was the measurement model assessment, and the second stage was structural model assessment, via the smart PLS version 2. Additionally, indirect exploratory effects of the moderators (such as gender, age, experience level and educational level) were examined using multi-group analysis (MGA) method.The findings show that auditors in performance audit rely heavily on performance information of the audited entity to make their judgements, and that their perception of social value and being public responsive does not impact upon their judgement. Simultaneously there was a direct relation between performance perception and decision-making, and a strong relation between judgement and decision choice (i.e. reporting) in performance audit. The findings located some areas of weakness in current performance audit practice. Moreover, the findings of this research may be of great value and have empirical contributions to make for government decision-makers, auditors of state of Audit institutions and managers of public sectors

Examining the Impact of Job Satisfaction and Employee Engagement as Mediators between Job Crafting and Turnover Intention in Saudi Companies

This study aims to investigate the impact of Job Satisfaction and Employee Engagement as Mediators between Job Crafting and Turnover Intention. By Examining 190 private sector employees in Saudi Arabia and using linear regressions Analysis and validated questionnaire, the results of the study show that (1) There is a positive relationship between job crafting and job satisfaction, (2) Job crafting is a positively related to employee engagement.  Also (3) There is a positive relationship between job satisfaction and employee engagement. Whereas (4) Job satisfaction and turnover intention is negatively related to each other. Finally, it has been found that (5) There is a negative relationship between employee engagement and turnover intention. These findings suggest that the turnover intention of employees could be reduced through empowering employees by generating job-crafting behaviors. Thus, will lead eventually to job satisfaction and employee engagement. Keywords: job satisfaction, employee engagement, job crafting, turnover intention DOI: 10.7176/EJBM/13-7-09 Publication date: April 30th 202

The safety of paediatric surgery between COVID-19 surges:an observational study

Despite the ongoing coronavirus disease 2019 (COVID-19) pandemic, elective paediatric surgery must continue safely through the first, second and subsequent waves of disease. This study presents outcome data from a children's hospital in north-west England, the region with the highest prevalence of COVID-19 in England. Children and young people undergoing elective surgery isolated within their household for 14 days, then presented for real-time reverse transcriptase polymerase chain reaction testing for severe acute respiratory syndrome coronavirus disease-2 (SARS-CoV-2) within 72 h of their procedure (or rapid testing within 24 h in high-risk cases), and completed a screening questionnaire on admission. Planned surgery resumed on 26 May 2020; in the four subsequent weeks, there were 197 patients for emergency and 501 for elective procedures. A total of 488 out of 501 (97.4%) elective admissions proceeded, representing a 2.6% COVID-19-related cancellation rate. There was no difference in the incidence of SARS-CoV-2 among children and young people who had or had not isolated for 14 days (p > 0.99). One out of 685 (0.1%) children who had surgery re-presented to the hospital with symptoms potentially consistent with SARS-CoV-2 within 14 days of surgery. Outcomes were similar to those in the same time period in 2019 for length of stay (p = 1.0); unplanned critical care admissions (p = 0.59); and 14-day hospital re-admission (p = 0.17). However, the current cohort were younger (p = 0.037); of increased complexity (

The Effectiveness of a Training Program Based on Creative Problem Solving Model (CPS) in Developing Mathematical Power for 8th Grade Students in Light of their Mathematics Achievement

This study aimed to reveal the effectiveness of a training program based on a creative problem solving model (CPS) in developing mathematical power for 8th grade students in light of their mathematics achievement. To achieve this goal, a training program was designed to focus on a set of mathematical ideas and skills in an algebra quantities unit using creative problem solving strategies. The researcher designed a test to measure mathematics power. The sample of the study consisted of 135 female eight grade students randomly selected from Dhahra governorate, which was divided into experimental and control groups. For testing the study hypothesis, data were  analyzed by analysis of covariance (ANCOVA 2X3) in which eta squared was obtained. The study revealed a significant difference (α=0.05) in the means between the experimental and control groups in the mathematical power test in favor of the experimental group

The BDNF Val66Met polymorphism moderates the relationship between cognitive reserve and executive function

The concept of cognitive reserve (CR) has been proposed to account for observed discrepancies between pathology and its clinical manifestation due to underlying differences in brain structure and function. In 433 healthy older adults participating in the Tasmanian Healthy Brain Project, we investigated whether common polymorphic variations in apolipoprotein E (APOE) or brain-derived neurotrophic factor (BDNF) influenced the association between CR contributors and cognitive function in older adults. We show that BDNF Val66Met moderates the association between CR and executive function. CR accounted for 8.5% of the variance in executive function in BDNF Val homozygotes, but CR was a nonsignificant predictor in BDNF Met carriers. APOE polymorphisms were not linked to the influence of CR on cognitive function. This result implicates BDNF in having an important role in capacity for building or accessing CR

Human malarial disease: a consequence of inflammatory cytokine release

Malaria causes an acute systemic human disease that bears many similarities, both clinically and mechanistically, to those caused by bacteria, rickettsia, and viruses. Over the past few decades, a literature has emerged that argues for most of the pathology seen in all of these infectious diseases being explained by activation of the inflammatory system, with the balance between the pro and anti-inflammatory cytokines being tipped towards the onset of systemic inflammation. Although not often expressed in energy terms, there is, when reduced to biochemical essentials, wide agreement that infection with falciparum malaria is often fatal because mitochondria are unable to generate enough ATP to maintain normal cellular function. Most, however, would contend that this largely occurs because sequestered parasitized red cells prevent sufficient oxygen getting to where it is needed. This review considers the evidence that an equally or more important way ATP deficency arises in malaria, as well as these other infectious diseases, is an inability of mitochondria, through the effects of inflammatory cytokines on their function, to utilise available oxygen. This activity of these cytokines, plus their capacity to control the pathways through which oxygen supply to mitochondria are restricted (particularly through directing sequestration and driving anaemia), combine to make falciparum malaria primarily an inflammatory cytokine-driven disease

Factors Affecting the Activity and Selectivity of Alumina Catalysts in the Dehydration of 1-Butanol

Alumina catalysts A1, A2 and A3 calcined at 873 K, 973 K and 1073 K, respectively, were prepared. The textural properties (surface area and porosity) of these catalysts were determined from nitrogen adsorption studies at 77 K. The acidity (acid amount, acid strength and surface acid density) was determined from the thermal desorption of chemisorbed pyridine. The catalysts were employed in the conversion of 1-butanol at 473–548 K. The surface area and total pore volume decreased and the mean pore radius increased as the calcination temperature increased, while the amount of acid and the surface acid density also depended on the calcination temperature. The conversion of 1-butanol gave 1-butene and dibutyl ether as dehydration products and 2-butenes and isobutene as isomerization products. The acid sites on the alumina catalysts were of different strength, thereby explaining the bifunctionality of these catalysts. The reaction temperature and the flow rate of carrier gas contributed to the performance of alumina catalysts towards the conversion of 1-butanol, and possibly of other alcohols

Structural, textural and catalytic properties of pure and Li-doped NiO/Al2O3 and CuO/Al2O3 catalysts

Pure and Li-doped NiO/Al2O3 and CuO/Al2O3 catalysts were prepared to contain 2, 4 and 8 wt.% of Ni and Cu, respectively. The structural properties were determined using DTA, XRD and FTIR techniques, and the textural properties of the catalysts were determined from their adsorption–desorption isotherms of nitrogen at 77 K. The chemisorption of hydrogen at 473–823 K with the pre-reduced catalysts was measured. The data obtained allowed the determination of the metal surface area, S (m2/g); the percentage of metal distribution, R; and the diameter of metal crystallite, d (nm). The amount of surface acidity, measured in mmol/g, was determined from the amount of chemisorbed pyridine necessary to completely inhibit the catalytic dehydration (DHD) of isopropanol. The conversion of isopropanol at 533–623 K was investigated using the micro-catalytic pulse technique. DTA, XRD and FTIR indicated that NiO and CuO exist as separate phases with crystallite sizes too small to be detected. No evidence has been gathered to indicate the existence of an aluminate phase. With the increase of metal loading, the surface area decreased whereas the total pore volume and the mean pore radius increased. Conversion of iso-propanol to propene proceeded via (DHD) on surface acid sites, and conversion of isopropanol to acetone proceeded via dehydrogenation (DHG) on redox sites. DHD and DHG exhibited first-order kinetics, and the rates of both reactions increased with temperature, with the latter being more temperature-dependent

Kinetic and equilibrium adsorption of methylene blue and remazol dyes onto steam-activated carbons developed from date pits

AbstractSteam-activated carbons DS2 and DS5 were prepared by gasifying 600°C-date pits carbonization products with steam at 950°C to burn-off=20 and 50%, respectively. The textural properties of these carbons were determined from the nitrogen adsorption at −196°C. The chemistry of the carbon surface was determined from the surface pH and from neutralization of the surface carbon–oxygen groups of basic and acidic type. The kinetic and equilibrium adsorption of MB and RY on DS2 and DS5 was determined at 27 and 37°C and at initial sorption solution pH 3–7.DS2 and DS5 have expanded surface area, large total pore volume and contain both micro and mesoporosity. They have on their surface basic and acidic groups of different strength and functionality. This enhanced the sorption of the cationic dye (MB) and of the anionic dye (RY). The adsorption of MB and RY on DS2 and DS5 involves intraparticle diffusion and followed pseudo-second order kinetics. The adsorption isotherms were applicable to the Langmuir isotherm and high monolayer capacities for MB and RY dyes were evaluated indicating the high efficiencies of the carbons for dye adsorption