Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 9

independence Related Abstracts

9 Investigate and Compare the Characteristics of Entrepreneurship among Students in Senior Secondary Schools in the Academic

Authors: Khalil Aryanfar, Pariya Gholipor, Elmira Hafez, Shahrzad Sanjari

Abstract:

The present study aimed to investigate and compare the characteristics of entrepreneurship among students in senior secondary schools in the academic year 2008-2009 in Tabriz city. Research employed survey method respectively. The study population consisted of all students in the senior branch of theoretical, technical, professional and vocational (1033 patients) were included. Sample size of 493 was calculated according to Morgan table. Sampling method was random cluster and stratified sampling. Data collected by researcher made questionnaire based on the theory of MC clleland (1963) and Brvkhavs (1980). These tools would indicators be for achievement, Independence, disposition, creativity, risk-taking, self-control, tolerance for ambiguity, team work approach in the future. To determine the psychometric properties of the questionnaire, content validity of the survey was approved by relevant experts. In addition, to estimate the internal consistency of Cronbach's alpha coefficient was calculated for 84% of total inventory. Collected data Using mean, standard deviation and were analyzed by ANOVA. The results showed that there is a significant difference between students' entrepreneurial potential fields of theoretical, technical, professional and vocational level (0/01).

Keywords: Entrepreneurship, Creativity, Self-Control, Risk Taking, foresight, achievement motivation, independence, tolerance of ambiguity

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8 Historical Analysis of Nigeria Politics, 1960–2010

Authors: Abdulsalami Muyideen Deji

Abstract:

Nigeria as nation got independence in 1960 from British government which allowed indigenous people to form self-government and rule themselves base on the acceptable laws and orders provided by indigenes. All citizens saw it as a welcome development that gave them opportunity to develop at their own pace. Certainly, this occurred at the first instance up to the first republic of 1963. But things became worse for the country when the first military coup of January 15, 1966 sowed apple of discord between the three major tribes in Nigeria Hausa, Yoruba and Igbo as a result of miscarriage of well-conceived plan of master-minder of that coup Major Chukwuma Kaduna Nzeogwu. Although, the argument had emanated from different quarters that if Nigeria was given opportunity to develop at the pace it was going at that time probably the Nigeria would have been among developed nation today, but that ill-fated coup was a clog in the wheel of nation’s progress. The base of this argument is that Nigeria achievements after independence still depend on the work of leaders who secure independence and also directed the affairs of nation within that short period of time up till today. Since then Nigeria has been grasping with different system of government, yet, the nation is still far from the solution. This paper will analyze Nigeria politics from independence, offer suggestion on the way forward. The source is strictly base on secondary source from textbook, newspapers, internet and journals.

Keywords: Development, Government, Politics, independence

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7 The National Idea and Selthindentification of Nation is the Foundation of the Society’s Development

Authors: K. Aisultanova, O. Abdimanuly

Abstract:

The article is told about the factors influencing the formation of the national idea and national identity. Paying attention to the idea and purpose of 'Eternal county', historical dates and examples are given. The structure of the idea 'The eternal country' by ancient Turks is discussed and the history of the legend prevalent among the Kazakh people, the image of the mythical historical figures are analyzed. Al-Farabi’s philosophical work 'Honest city', Zhysip Balasagun’s poem 'Happy Knowledge' are told, the opinions of scholars researching the nation's history, literature, and culture are given. As international experience shows, the idea of a new stage in the development of the country's great national society and the state for the purpose of political, social, economic, cultural, spiritual, and the other efforts are consolidated. The idea of the national, ethnic, religious, cultural and other communities united by a group of people sharing a collective memory, goals, ideas and dreams and , world view, a complex set of beliefs and values are expressed.

Keywords: Society, State, independence, historical process, national idea, the national ideology

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6 The Emerging Global Judicial Ethics: Issues and Problems

Authors: Caroline Foulquier-Expert

Abstract:

In many states around the world, actions to improve judicial ethics are developing significantly through the production of professional standards for judges. The quest to improve the ethics of judges is legitimate. However, as this development tends to be very important at the moment, some risks it presents must be highlighted. Indeed, if the objective of improving Judges’ Ethics is legitimate, it can also lead to banalization of justice, reinforcement of criticism against the judiciary and to broach incidentally the question of the limits of judgment, which is most perilous for the independence of the judiciary. This research, based on case studies, interviews with judges and an analysis of the literature on this topic (mainly from the United States of America and European Union Member States), tends to draw attention to the fact that the result of the development of these professional standards is that the ethical requirements of judges become ethical requirements of justice, which is an undesirable effect of which we must be aware, in order to prevent it.

Keywords: independence, judicial ethics, codes of conduct, limits of judgment

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5 Judicial Independence and Preservation of the Rule of Law in Africa: The Case of South Africa

Authors: Mbuzeni Mathenjwa

Abstract:

Upon their independence, most African countries adopted constitutions that proclaim respect for the rule of law. The decision to constitutionalise the rule of law is basically informed by the countries’ experience during the colonial era which was characterised by discrimination on various grounds including race, gender and religion. Despite the promise to be bound by and adhere to the rule of law, disrespect for the rule of law has become a norm in the African continent. This is evident from the reported incidence of abuse of power, failure to perform obligations imposed by law and flagrant disregard of the law by the Executive including the heads of states in the continent. In some African countries including South Africa, the courts of law have been approached to rule on the legality of the decisions of the executives, taken contrary to the prescripts of the law. South African Courts have laid down a number of decisions wherein they found that the conduct of the executive contravenes the rule of law. Consequently decisions of the executive have been declared invalid by courts. In this regard courts have become a safety net in preserving the rule of law in. Accordingly, this paper discusses the role of the courts in preserving the rule of law in Africa. This it does by explaining the notion of judicial independence and the doctrine of the rule of law. The explanation on the notion of judicial independence is relevant because only an independent judiciary can effectively review and set aside the decision of the executive including the president of a country. Furthermore, a comparative overview of the enforcement of the rule of law in African countries is done. The methods used for this research is literature review, and study of legislation and case law in selected African countries relating to the independence of the judiciary and the rule of law. Finally, a conclusion is drawn on the role of the independent judiciary to preserve the rule of law in Africa.

Keywords: Africa, Judiciary, constitutions, independence

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4 A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms

Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

Abstract:

Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: Assurance, Experience, reputation, expertise, audit quality, capability, independence, responsiveness, auditor’s rotation

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3 Active Ageing a Way Forward to Healthy Ageing Among the Rural Elderly Women

Authors: Hannah Evangeline Sangeetha

Abstract:

Ageing is an inevitable change in the life span of an individual. India’s old age population has increased from 19 million in 1947 to 100 million in the 21st century. The United Nations World Population ageing reports that the grey population has immensely increased from 9.2% in 1990 to 11.7 % in 2013, and it’s expected to triple by the year 2050 growing from 737 million to over 2 billion persons 60 years of age and older. Ageing is a period of physical, mental and social decline which brings a host of challenges to the individual and the family. Hence it requires attention at the micro, mezzo and the macro levels of the society. The concepts of healthy and successful aging are being used to help people to change their negative attitude towards aging. This perspective is important to make people realize their potentialities to bring about a change in the minds of senior citizens as well as the society. The objective of this study was to understand the level of active ageing among the rural elderly women and its impact on the quality of life. 330 elderly women from 12 villages of Sriperumbudur associated with the Mobile medical care of Help age India were interviewed using census method. The study revealed the following findings; most respondents in this study were young old between the age group of 60 to 75 years. All the three major religious groups were represented, 85.5percent were Hindus. Majority of the respondents 73.3percent had no education. It was interesting to know that majority of the respondents were self reliant (83.94 percent) and 82.73 percent of them very independent and took care of them by themselves (activities of daily living) without any support from their families. 76.9 percent of the senior women worked based on their competencies, 75.5 percent of them were involved in plenty of activities everyday including their occupation and household chores, which enabled them to be physically active. The chi square values that there is a significant association between the overall active ageing score, religion &number of members in the family. The other demographic variables like age, occupation, income marital status, age at marriage, number of children in the family and Socio –Economic Status were not significantly associated with the overall active aging score. The p-value 0.032 showed Social network and being self-reliant are significantly associated. The study surprisingly shows that most women enjoyed freedom and Independence in their family which is a positive indicator of active ageing.

Keywords: Quality of Life, independence, active ageing, self reliance

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2 Impact of Audit Committee on Real Earnings Management: Cases of Netherlands

Authors: Yosra Makni Fourati, Sana Masmoudi Mardassi

Abstract:

Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the characteristics of audit committees are associated with improved financial reporting quality, especially the Real Earnings Management. In the current study, a panel data from 80 nonfinancial companies listed on the Amsterdam Stock Exchange during the period between 2010 and 2017 were used. To measure audit committee characteristics, four proxies have been used, specifically, audit committee independence, financial expertise, gender diversity and AC meetings. For this research, a linear regression model was used to identify the influence of a set of board characteristics of the audit committee on real earnings management after controlling for firm audit committee size, leverage, size, loss, growth and board size. This research provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. The study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC- financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.

Keywords: independence, audit committee, real earnings management, financial expertise

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1 The Impact of Audit Committee on Real Earnings Management: Evidence from Netherlands

Authors: Yosra Makni, Sana Masmoudi

Abstract:

Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the formation of audit committees and their characteristics are associated with improved financial reporting quality. This study provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity, and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. Using data from, with a sample of 80 companies listed on the Amsterdam Stock Exchange during 2010-2017, the study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC-financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.

Keywords: independence, audit committee, real earnings management, financial expertise

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