scholarly journals The Role of Internal Control Components in the Maintenance of Public Funds: Applied Study on the Jordanian Ministry of Justice – North Province as Perceived by the Workers of Internal Control and Accounting Departments

2017 ◽  
Vol 10 (5) ◽  
pp. 189
Author(s):  
Hani Ali Aref Al-Rawashdeh

This study aims at identifying the internal control components at the Jordanian Ministry of Justice (North Province) as well as identifying the role of those components in maintaining public funds and measuring the impact of said role. The study population consisted of all the workers of the accounting and internal control departments at the Jordanian Ministry of Justice (North Province) who counted (81) employees. The study sample was chosen from that population where (70) questionnaires were distributed, (66) questionnaires were retrieved and (3) questionnaires were excluded for the reason of short information which made the study sample reach at (63) male and female employees at the rate of (%90) of the study population. Of the most prominent results of the study is that there is a role of the internal control components at the Jordanian Ministry of Justice (North Province) in the maintenance of public funds in a medium level. Moreover, the internal control context received the highest arithmetic mean in maintaining public funds as a component of internal control at the Jordanian Ministry of Justice (North Province); monitoring, as an internal control component, attained the highest effect in comparison with the other internal control components, while the least effect was for the component of the internal control environment. The study produced several recommendations most significantly the importance of concentrating on internal control in general to elevate its efficiency in maintaining the public funds at the Jordanian Ministry of Justice (North Province).

2016 ◽  
Vol 8 (4) ◽  
pp. 131
Author(s):  
Bader Mustafa Al-Sharif

This study aimed to identify the role of Islamic banks in the development of the Jordanian economy. The study population consisted of public administration and branches of the Arab Islamic Bank. The study sample consisted of (85) customer relationship officers and (30) corporate service officers with a total (115) questionnaires distributed on all respondents. Descriptive approach of means and standard deviation was used; also Simple Regression was used to measure the impact of the role of Islamic banks in the development of the Jordanian economy.Among the most important findings of the study that Islamic banks have a medium level role in the development of the Jordanian economy and the development of the industrial sector, and it was clear that at Islamic banks have low level role with negative impact on the development of agricultural sector. The findings have also revealed that Islamic banks develop the construction sector at a high level.The study recommended the need to overcome the problems faced by agricultural and industrial entrepreneurs by Islamic banks in order to get farmers and manufacturers to get the funds necessary for them as this raises the level of development of the Jordanian economy.


2017 ◽  
Vol 10 (10) ◽  
pp. 113
Author(s):  
Khaled Mahmoud Al-Shawabkeh

This study aims to identify knowledge sharing and its dimensions (Donating knowledge & Collecting knowledge) and its impact on competitive priorities: (Cost, Flexibility, and Quality) and the role of social media as a moderating variable in Jordanian telecommunication companies. The study population is consisted of (3) Jordanian Telecommunication Companies: (Zain, Orange, and Umniah). The study used equal stratified random sample. To collect the primary data a questionnaire survey was distributed to (134) managers. The questionnaire consisted of (30) items of close ended response type.The study reached set of findings; there is a significant statistical impact of knowledge sharing (donating knowledge & collecting knowledge) on competitive priorities in Jordanian telecommunication companies at level (a£ 0.05(; and there is a significant statistical impact at level (a£ 0.05(of social media on improving the impact of knowledge sharing on competitive priorities in Jordanian telecommunication companies. The study recommended increased knowledge sharing among employees and between departments through encouragement and practicing of knowledge sharing activities among companies' staff. And the need to motivate employees who are use social media for knowledge sharing in a work environment.


2017 ◽  
Vol 23 (2) ◽  
pp. 113-117 ◽  
Author(s):  
Valentin Pîrvuţ

Abstract This article deals with a currently discussed topic, namely that of preventive financial control, a concept that has to ensure a reasonable use of public funds in a transparent, economical, efficient and effective manner. In this sense the issues related to public internal financial control are considered instruments that actively influence the organizational and managerial culture of the public entity in a positive manner by engaging in control actions that are meant to identify and stop the possible illegal activities or actions, fraudulent or uneconomical use of public funds. I further detail the concept of public financial control with the two principal branches, that is the preventive financial control and the preventive financial control proper. The preventive financial control proper, by exercising the control visa for every financial supporting document affecting public funds, is a cornerstone regarding the exercise of financial control activity.


Author(s):  
Tamara Smovzhenko ◽  
Oryslava Korkuna ◽  
Ivan Korkuna ◽  
Ulyana Khromyak

Nowadays, according to decentralization and current legislation (Land Code of Ukraine, Resolution of the Cabinet of Ministers of Ukraine and the Law of Ukraine «On Self-Governance»), the public lands have been transferred to the CTCs since 1 February 2018. In 2018/2019, 788 CTCs received communal ownership of 1.68 ha of public lands. According to the Draft Law «On Amendments to Several Legal Documents of Ukraine on Agricultural Lands Turnover», the consolidated territorial communities become the legal entities and can acquire property rights to agricultural land plots. Therefore, transferring the lands to be used by the newly created CTCs is currently an urgent issue that requires extended scientific and practical research. The paper aims to research the role of land reform in Ukraine and its impact on increase of CTCs’ budget revenues. The stages of land reform and the development of the land reform in Ukraine as well as its implementation strategy are outlined. The disparities of the integrated satellite map and the data of the Land Cadaster of Ukraine in terms of unregistered lands are defined. The amount of a CTC budget’s increased revenues due to the reform is estimated. Statistical data on small, medium, and large farmers and their interest in the land reform are analyzed. The terms of selling the land to foreign investors and conditions of participation in land auctions are examined. The mechanisms of land purchase, selling, and lease in line with the land reform are suggested. Generalizing the presented aspects of the land reform in Ukraine and their impact on economic activity of the newly created CTCs, it can be argued that the process is quite positive and necessary for both communities and businesses in order to get additional budget revenues for CTCs. The land reform improves the living standards of Ukrainian people through the disclosure of the country’s agricultural capacity.


2021 ◽  
Vol 13 (11) ◽  
pp. 6294
Author(s):  
Peiqing Zhu ◽  
Jianbo Song

Internal control plays a role in risk prevention for firms when dealing with serious emergencies, which ensures the sustainable development of firms during a crisis. Based on the rapid outbreak of COVID-19 in China, this paper empirically tests whether internal control alleviates the negative impact of the pandemic on firm performance. Using a sample of Chinese listed firms from the first quarter of 2019 to the third quarter of 2020 and employing the difference-in-difference (DID) method, we find that the firms with a higher quality of internal control achieve better financial performance during the pandemic period; the more serious the pandemic is, the more obvious effect internal control plays. Furthermore, we consider the industry heterogeneity and firm heterogeneity of the risk resistance effect of internal control. In the manufacturing industry, which is a “disaster zone” of the pandemic, and the non-high-tech industry with a low degree of digitization, internal control can play a more important role in firms’ performance. Moreover, for state-owned enterprises, and firms with strong financing constraints, the role of internal control is more prominent. The above results provide empirical evidence for the risk prevention function of internal control and shed new light on the measures for firms to resist emergencies in the future.


2014 ◽  
Vol 80 (4) ◽  
pp. 709-725 ◽  
Author(s):  
Calliope Spanou

The nature of the relationship between the public administration and politics and the subsequent role of the administration appear to be incompatible with the emergence of an administrative elite. After analysing the reasons for this incompatibility, the article explores the impact of the measures taken in the wake of the economic crisis on the civil service and its reform, and also the prospects for the development of a senior civil service. The key, and also the challenge, to any change in this direction remains the rebalancing of the relationship between the public administration and politics. Points for practitioners What might interest practitioners is the issue of the conditions of effectiveness of civil service reform in times of economic crisis and significant pressure.


Author(s):  
Najla Ibrahim Abdulrahman, Fatimah Ibrahim Alkhamis

This study aimed to find out the role of financial analysis using financial models to predict the financial stumble on the Saudi public utilities sector. The study was based on the financial analysis of the financial lists published by the sample of the study of the Gas and Manufacturing Company (Gasco) and the Saudi Electricity Company listed in the Saudi Capital Market Authority. During the period (2009-2018) I followed the descriptive analytical approach. The study found the effectiveness of the Abdul Rahman model to predict the financial stumble on the public utilities sector, and the low effectiveness of the Altman model and the Kida model to predict financial stumbles on the utility sector. The study also recommended encouraging audit offices to add financial analysis services to the possibility of predicting and addressing financial stumbles, directing companies using financial models that help predict financial stumbles, encouraging investors to use financial models that help predict financial stumbles to make the right decision, and directing researchers in the study of financial default forecasting on the insurance sector using the Abdul Rahman model.


2017 ◽  
Vol 5 (3) ◽  
pp. 371
Author(s):  
Sari Priyanti

ABSTRACTCervical cancer was non communicable desease that worries the public and causes an increase mortality in women. One of the first sign causes of cervical cancer is occourrence of Leucorrhoe. The incidence of Leucorrhoe in women Indonesia by 90% of which >75% of women experience once of leucorrhoe and experience ≥ 2 times by 25%. Leucorrhoe should not be considered an ordinary thing because can be caused to itchy on genetalia, pain during sexsual, infection  can be caused odema on genetalia, hot like burned on vagina even the impact if not treated promptly will caused infertility and cancer. Aims of study was to analyze factors of influenced on Leucorrhoe incident. Design of study was cross sectional study. Population was women of childbearing age who use contraceptives in the karang jeruk village, Jatirejo sub district, Mojokerto district in March of 2017. Sample in this study was 33 people. Data analyze with logistic regresion. Result of study showed contraceptive and sexsual activity has significant influenced with leucorrhoe (PR = 10.000; 95% CI= 1,732-57,722 dan PR=8,750; 95% CI=1,466-52,232). Suggestion: should be married and have first sexual intercourse for the first time at the age of  ≥ 20 years, limit the number of children not more than 2 as the greater the number of children the greater the risk of Leucorrhoe, and not using hormonal contraception for a along time that more than 2 years. Keywords: contraceptive,sexsual activity, leucorrhoe


2020 ◽  
Author(s):  
Lydia Reid

In popular culture the relationship between science and religion has often been portrayed as one of conflict. The impact of the conflict thesis can be observed in church leaders’ hesitancy in talking about science and religion in the public domain. It was this finding that led Revd Professor David Wilkinson (cosmologist and theologian) and Professor Tom McLeish (physicist and Anglican lay reader) to form the project ‘Equipping Christian Leadership in an Age of Science’ funded by The Templeton World Charity Foundation. The data presented in this article (collected during 2015-2018) is derived from two discreet pieces of research. The first consisting of a survey of over 1,000 church leaders and interviews with 20 senior church leaders and, the second, with a strategic focus on ministerial training comprised of 12 interviews with church educationalists. This paper reflects on the findings from both pieces of research – covering topics such as church leaders’ enthusiasm towards science, how church leaders view the relationship between science and religion and the role of compartmentalisation in ministerial training. The article is unique in providing sociological analysis on the relevant data and including a personal reflection by David Wilkinson – the project’s director – on the implications of the research for ministerial training and science.


2021 ◽  
Vol 16 (3) ◽  
pp. 131
Author(s):  
Lilis Banowati ◽  
Cucu Herawati ◽  
Wiwiet Indriyani

Background: The increasing number of positive patients with Covid-19, the social impact in the form of stigma from being shunned by neighbors and even families and the impact of mental health, namely causing major psychosocial stresses that can trigger anxiety. Purpose  this study was to determine the stigma and level of public anxiety about Covid- 19. Methods: This type of research is descriptive quantitative, the study population is all people in the UPTD Haurgeulis Puskesmas, Indramayu Regency, as many as 88,468 people. The number of samples was 100 respondents using purposive sampling technique. Data were analyzed statistically using univariate analysis and data presentation in the form of frequency distributions. Results: This study shows that people have a low stigma as much as 1% and those who experience a high stigma are as much as 99%. As well as people who do not experience anxiety as much as 14% and most of them experience mild anxiety as much as 86%. Conclusion: The public should be wiser in sorting out information related to Covid-19 from various sources and can manage anxiety with good self-coping management, for example by relaxation and positive thinking related to Covid-19.


Sign in / Sign up

Export Citation Format

Share Document