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reporting quality</title> <meta name="description" content="Search results for: financial reporting quality"> <meta name="keywords" content="financial reporting quality"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="financial reporting quality"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 12689</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: financial reporting quality</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12449</span> Collaboration-Based Islamic Financial Services: Case Study of Islamic Fintech in Indonesia </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Erika%20Takidah">Erika Takidah</a>, <a href="https://publications.waset.org/abstracts/search?q=Salina%20Kassim"> Salina Kassim</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Digital transformation has accelerated in the new millennium. It is reshaping the financial services industry from a traditional system to financial technology. Moreover, the number of financial inclusion rates in Indonesia is less than 60%. An innovative model needed to elucidate this national problem. On the other hand, the Islamic financial service industry and financial technology grow fast as a new aspire in economic development. An Islamic bank, takaful, Islamic microfinance, Islamic financial technology and Islamic social finance institution could collaborate to intensify the financial inclusion number in Indonesia. The primary motive of this paper is to examine the strategy of collaboration-based Islamic financial services to enhance financial inclusion in Indonesia, particularly facing the digital era. The fundamental findings for the main problems are the foundations and key ecosystems aspect involved in the development of collaboration-based Islamic financial services. By using the Interpretive Structural Model (ISM) approach, the core problems faced in the development of the models have lacked policy instruments guarding the collaboration-based Islamic financial services with fintech work process and availability of human resources for fintech. The core strategies or foundations that are needed in the framework of collaboration-based Islamic financial services are the ability to manage and analyze data in the big data era. For the aspects of the Ecosystem or actors involved in the development of this model, the important actor is government or regulator, educational institutions, and also existing industries (Islamic financial services). The outcome of the study designates that strategy collaboration of Islamic financial services institution supported by robust technology, a legal and regulatory commitment of the regulators and policymakers of the Islamic financial institutions, extensive public awareness of financial inclusion in Indonesia. The study limited itself to realize financial inclusion, particularly in Islamic finance development in Indonesia. The study will have an inference for the concerned professional bodies, regulators, policymakers, stakeholders, and practitioners of Islamic financial service institutions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=collaboration" title="collaboration">collaboration</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20inclusion" title=" financial inclusion"> financial inclusion</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20financial%20services" title=" Islamic financial services"> Islamic financial services</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20fintech" title=" Islamic fintech"> Islamic fintech</a> </p> <a href="https://publications.waset.org/abstracts/129498/collaboration-based-islamic-financial-services-case-study-of-islamic-fintech-in-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/129498.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">142</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12448</span> Effectiveness of New Digital Tools on Implementing Quality Management System: An Exploratory Study of French Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Takwa%20Belwakess">Takwa Belwakess</a> </p> <p class="card-text"><strong>Abstract:</strong></p> With the wave of the digitization that invades the modern world, communication tools took their place in the world of business. As for organizations, being part of the digital era necessarily involves an evolution of the management style, mainly in processes management, knowing also as quality management system (QMS). For more than 50 years quality management standards have been adopted by organizations to prove their operational and financial performances. We believe that achieving a high-level of communication can lead to better quality management and greater customer satisfaction, which is essential to make sure long-term competitiveness. In this paper, a questionnaire survey was developed to investigate the use of collaboration tools such as Content Management System and Social Networks. Data from more than 100 companies based in France was analyzed, the results show that adopting new digital communication tools while applying quality management practices over a reasonable period, contributed to delivering a better implementation of the QMS for a better business performance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=communication%20tools" title="communication tools">communication tools</a>, <a href="https://publications.waset.org/abstracts/search?q=content%20management%20system" title=" content management system"> content management system</a>, <a href="https://publications.waset.org/abstracts/search?q=digital" title=" digital"> digital</a>, <a href="https://publications.waset.org/abstracts/search?q=effectiveness" title=" effectiveness"> effectiveness</a>, <a href="https://publications.waset.org/abstracts/search?q=French%20companies" title=" French companies"> French companies</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20management%20system" title=" quality management system"> quality management system</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20management%20practices" title=" quality management practices"> quality management practices</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20networks" title=" social networks"> social networks</a> </p> <a href="https://publications.waset.org/abstracts/77375/effectiveness-of-new-digital-tools-on-implementing-quality-management-system-an-exploratory-study-of-french-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/77375.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">266</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12447</span> Assessment of Green Finance, Financial Technology and Financial Inclusion on Green Energy Efficiency in Pakistan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Muhammad%20Irfan">Muhammad Irfan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The UN General Assembly has advocated improving energy efficiency by SDG criteria to promote global economic growth. Pakistan is confronted with financial obstacles when it comes to acquiring energy efficiency because of the COVID-19 pandemic, economic and political instability, budgetary strains, and poor financial circumstances. The study examines how cutting-edge financing approaches like FinTech, financial inclusion, and green financing affect Pakistan's energy consumption. It finds noteworthy outcomes. The study's results have demonstrated the important impact of these funding methods on energy conservation. The best and most helpful finance tool for energy efficiency is green financing; yet, because of differences in characteristics, workings, and financial institutions, FinTech, and financial inclusion play a smaller role in Pakistan. The researchers propose that to achieve energy efficiency, FinTech activities and funding criteria such as green bonds should be reviewed. It also advised authorities to create energy system-friendly regulations for green finance in Pakistan. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=green%20finance" title="green finance">green finance</a>, <a href="https://publications.waset.org/abstracts/search?q=FinTech" title=" FinTech"> FinTech</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20inclusion" title=" financial inclusion"> financial inclusion</a>, <a href="https://publications.waset.org/abstracts/search?q=energy%20efficiency" title=" energy efficiency"> energy efficiency</a>, <a href="https://publications.waset.org/abstracts/search?q=Pakistan" title=" Pakistan"> Pakistan</a> </p> <a href="https://publications.waset.org/abstracts/185232/assessment-of-green-finance-financial-technology-and-financial-inclusion-on-green-energy-efficiency-in-pakistan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/185232.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">51</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12446</span> Quality of Life for Families with Children/Youth with Autism Spectrum Disorder</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jos%C3%A9%20Nogueira">José Nogueira</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research aims to analyze the impact of autism spectrum disorders (ASD) in families with children and youth (0-25 years) with ASD in Portugal. The impact will be evaluated on a multidimensional perspective, following the work on the concept of quality life from WHOQOL Group (UN). The study includes quantitative and qualitative methodology. It correlates statistical sources and other information with the data obtained through a survey of a sample of about 100 families with children/youth with ASD (October and November 2013). The results indicate a strong impact of autism on the quality of life for families in all study dimensions. The research shows a negative impact on quality of life for families in material and financial conditions, physical and emotional well-being, career progression, feelings of injustice, social participation and self-perception of happiness. The quality of life remained in the relationship with the family and the spouse, interpersonal relationships and beliefs about himself. The ASD improved the quality of life aspects such as interest, knowledge and exercise of rights on disability, autonomy to make decisions and be able to deal with stress. Other dimensions are contemplated: a detailed characterization of the child/young with ASD and all family members (household composition, relationship status, academic qualifications, occupation, income, and leisure) the impact of diagnosis in the family wellbeing, medical and therapeutic processes, school inclusion, public support, social participation, and the adequacy and implementation of legislation. The study evaluates also the strengths and weaknesses of the Portuguese public rehabilitation system and demonstrates how a good law-in-theory may not solve the problems of families in practice due to the allocation of insufficient public resources, both financial and human resources. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=autism" title="autism">autism</a>, <a href="https://publications.waset.org/abstracts/search?q=families" title=" families"> families</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20of%20life" title=" quality of life"> quality of life</a>, <a href="https://publications.waset.org/abstracts/search?q=autism%20spectrum%20disorder" title=" autism spectrum disorder"> autism spectrum disorder</a> </p> <a href="https://publications.waset.org/abstracts/27638/quality-of-life-for-families-with-childrenyouth-with-autism-spectrum-disorder" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27638.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">357</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12445</span> Maxwell’s Economic Demon Hypothesis and the Impossibility of Economic Convergence of Developing Economies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Firano%20Zakaria">Firano Zakaria</a>, <a href="https://publications.waset.org/abstracts/search?q=Filali%20Adib%20Fatine"> Filali Adib Fatine</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The issue f convergence in theoretical models (classical or Keynesian) has been widely discussed. The results of the work affirm that most countries are seeking to get as close as possible to a steady state in order to catch up with developed countries. In this paper, we have retested this question whether it is absolute or conditional. The results affirm that the degree of convergence of countries like Morocco is very low and income is still far from its equilibrium state. Moreover, the analysis of financial convergence, of the countries in our panel, states that the pace in this sector is more intense: countries are converging more rapidly in financial terms. The question arises as to why, with a fairly convergent financial system, growth does not respond, yet the financial system should facilitate this economic convergence. Our results confirm that the degree of information exchange between the financial system and the economic system did not change significantly between 1985 and 2017. This leads to the hypothesis that the financial system is failing to serve its role as a creator of information in developing countries despite all the reforms undertaken, thus making the existence of an economic demon in the Maxwell prevail. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=economic%20convergence" title="economic convergence">economic convergence</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20convergence" title=" financial convergence"> financial convergence</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20system" title=" financial system"> financial system</a>, <a href="https://publications.waset.org/abstracts/search?q=entropy" title=" entropy"> entropy</a> </p> <a href="https://publications.waset.org/abstracts/158839/maxwells-economic-demon-hypothesis-and-the-impossibility-of-economic-convergence-of-developing-economies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/158839.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">91</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12444</span> The Impact of Corporate Governance Mechanisms on Earnings Management Practices: Evidence from Jordan</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lara%20Al-Haddad">Lara Al-Haddad</a>, <a href="https://publications.waset.org/abstracts/search?q=Mark%20Whittington"> Mark Whittington</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper aims to examine the impact of two influential internal corporate governance mechanisms, namely board characteristics and ownership structure on the use of real activities-based and accrual-based earnings management by Jordanian public firms. Using panel data from Jordanian public firms after the introduction of the Jordanian Corporate Governance Code (JCGC) in 2009, the study finds both institutional ownership and managerial ownership constrain the use of real and accrual earnings manipulations. On the other side, both independent directors and largest shareholders are found to exaggerate the incidence of using real and accrual earnings management. The study also examines the trade-off between real and accrual earnings management and found that Jordanian firms use a combination of real and accrual-based earnings management to obtain the greatest effect on earnings reporting strategies. For the purpose of this study, three types of real earnings management are considered: sales manipulation, overproduction, and the abnormal reduction of discretionary expenditures. The abnormal discretionary accrual is considered for accruals management. While for the internal corporate governance mechanisms; board characteristics are examined by using board independence, board size, and CEO-duality; and ownership structure is examined by using managerial ownership, institutional ownership, foreign ownership and largest shareholder ownership. To the best knowledge of the researchers, this study is the first to examine the relationship between board characteristics and real earnings management in Jordan. Further, it is the first to examine the relationship between corporate governance mechanisms and discretionary accruals after the introduction of the Jordanian Corporate Governance Code in 2009. Thus, the findings of this study have important policy implications for policymakers, regulators, standard setters, audit professional, and investors in their attempts to constrain the practice of earnings management, whether real or accrual, and to improve the financial reporting quality in Jordan. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=board%20characteristics" title="board characteristics">board characteristics</a>, <a href="https://publications.waset.org/abstracts/search?q=Jordan" title=" Jordan"> Jordan</a>, <a href="https://publications.waset.org/abstracts/search?q=ownership%20structure" title=" ownership structure"> ownership structure</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20earnings%20management" title=" real earnings management"> real earnings management</a> </p> <a href="https://publications.waset.org/abstracts/63986/the-impact-of-corporate-governance-mechanisms-on-earnings-management-practices-evidence-from-jordan" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/63986.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">346</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12443</span> Automatic Reporting System for Transcriptome Indel Identification and Annotation Based on Snapshot of Next-Generation Sequencing Reads Alignment</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shuo%20Mu">Shuo Mu</a>, <a href="https://publications.waset.org/abstracts/search?q=Guangzhi%20Jiang"> Guangzhi Jiang</a>, <a href="https://publications.waset.org/abstracts/search?q=Jinsa%20Chen"> Jinsa Chen</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The analysis of Indel for RNA sequencing of clinical samples is easily affected by sequencing experiment errors and software selection. In order to improve the efficiency and accuracy of analysis, we developed an automatic reporting system for Indel recognition and annotation based on image snapshot of transcriptome reads alignment. This system includes sequence local-assembly and realignment, target point snapshot, and image-based recognition processes. We integrated high-confidence Indel dataset from several known databases as a training set to improve the accuracy of image processing and added a bioinformatical processing module to annotate and filter Indel artifacts. Subsequently, the system will automatically generate data, including data quality levels and images results report. Sanger sequencing verification of the reference Indel mutation of cell line NA12878 showed that the process can achieve 83% sensitivity and 96% specificity. Analysis of the collected clinical samples showed that the interpretation accuracy of the process was equivalent to that of manual inspection, and the processing efficiency showed a significant improvement. This work shows the feasibility of accurate Indel analysis of clinical next-generation sequencing (NGS) transcriptome. This result may be useful for RNA study for clinical samples with microsatellite instability in immunotherapy in the future. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=automatic%20reporting" title="automatic reporting">automatic reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=indel" title=" indel"> indel</a>, <a href="https://publications.waset.org/abstracts/search?q=next-generation%20sequencing" title=" next-generation sequencing"> next-generation sequencing</a>, <a href="https://publications.waset.org/abstracts/search?q=NGS" title=" NGS"> NGS</a>, <a href="https://publications.waset.org/abstracts/search?q=transcriptome" title=" transcriptome"> transcriptome</a> </p> <a href="https://publications.waset.org/abstracts/133470/automatic-reporting-system-for-transcriptome-indel-identification-and-annotation-based-on-snapshot-of-next-generation-sequencing-reads-alignment" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/133470.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">191</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12442</span> Effects of Corporate Social Responsibility on Individual Investors’ Judgment on Investment Risk: Experimental Evidence from China</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Huayun%20Zhai">Huayun Zhai</a>, <a href="https://publications.waset.org/abstracts/search?q=Quan%20Hu"> Quan Hu</a>, <a href="https://publications.waset.org/abstracts/search?q=Wei-Chih%20Chiang"> Wei-Chih Chiang</a>, <a href="https://publications.waset.org/abstracts/search?q=Jianjun%20Du"> Jianjun Du</a> </p> <p class="card-text"><strong>Abstract:</strong></p> By applying experimental methodology in the framework of the behavior-perception theory, this paper studies the relationship between information quality of corporates’ social responsibility (CSR) and individual investors’ risk perception, intermediated with individual investors’ perception on CSR. The findings are as follows: In general, the information quality of CSR significantly influences individual investors’ perception on investment risks. Furthermore, certification on CSR can help reinforce such perceptions. The higher the reporting quality of CSR is, accompanied by the certification by an independent third party, the more likely individual investors recognize the responsibilities. The research also found that the perception on CSR not only plays a role of intermediation between information quality about CSR and investors’ perception on investment risk but also intermediates the certification of CSR reports and individual investors’ judgment on investment risks. The main contributions of the research are in two folds. The first is that it supplements the research on CSR from the perspective of investors’ perceptions. The second is that the research provides theoretical and experimental evidence for enterprises to implement and improve reports on their social responsibilities. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=information%20quality" title="information quality">information quality</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title=" corporate social responsibility"> corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=report%20certification" title=" report certification"> report certification</a>, <a href="https://publications.waset.org/abstracts/search?q=individual%20investors%E2%80%99%20perception%20on%20risk" title=" individual investors’ perception on risk"> individual investors’ perception on risk</a>, <a href="https://publications.waset.org/abstracts/search?q=perception%20of%20corporate%20social%20responsibility" title=" perception of corporate social responsibility"> perception of corporate social responsibility</a> </p> <a href="https://publications.waset.org/abstracts/175593/effects-of-corporate-social-responsibility-on-individual-investors-judgment-on-investment-risk-experimental-evidence-from-china" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/175593.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">74</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12441</span> Application All Digits Number Benford Law in Financial Statement</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Teguh%20Sugiarto">Teguh Sugiarto</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Background: The research aims to explore if there is fraud in a financial statement, use the Act stated that Benford's distribution all digits must compare the number will follow the trend of lower number. Research methods: This research uses all the analysis number being in Benford's law. After receiving the results of the analysis of all the digits, the author makes a distinction between implementation using the scale above and below 5%, the rate of occurrence of difference. With the number which have differences in the range of 5%, then can do the follow-up and the detection of the onset of fraud against the financial statements. The findings: From the research that has been done can be drawn the conclusion that the average of all numbers appear in the financial statements, and compare the rates of occurrence of numbers according to the characteristics of Benford's law. About the existence of errors and fraud in the financial statements of PT medco Energy Tbk did not occur. Conclusions: The study concludes that Benford's law can serve as indicator tool in detecting the possibility of in financial statements to case studies of PT Medco Energy Tbk for the fiscal year 2000-2010. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Benford%20law" title="Benford law">Benford law</a>, <a href="https://publications.waset.org/abstracts/search?q=first%20digits" title=" first digits"> first digits</a>, <a href="https://publications.waset.org/abstracts/search?q=all%20digits%20number%20Benford%20law" title=" all digits number Benford law"> all digits number Benford law</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20statement" title=" financial statement"> financial statement</a> </p> <a href="https://publications.waset.org/abstracts/57342/application-all-digits-number-benford-law-in-financial-statement" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/57342.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">239</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12440</span> Non-Profit Organizations and the Future: Framework for the Preparation and Presentation of Annual Reports </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nadzira%20Yahaya">Nadzira Yahaya</a>, <a href="https://publications.waset.org/abstracts/search?q=Saunah%20Zainon"> Saunah Zainon</a>, <a href="https://publications.waset.org/abstracts/search?q=Marshita%20Hashim"> Marshita Hashim</a>, <a href="https://publications.waset.org/abstracts/search?q=Ruhaya%20Atan"> Ruhaya Atan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Non-profit organizations (NPOs) in Malaysia are diverse in their origins, structures, objectives, and stakeholders. The largest category of NPOs is from charity and religious category while many other categories such as youth, professionals, women, education and mutual benefits either operate independently or controlled by governments. NPOs have stewardship obligations to their stakeholders and other users of their annual reports, including the public at large. The existing accounting practices without the proper framework of the preparation and presentation of annual reports resulted in a lack of uniformity in the preparation and presentation of NPOs annual reports. Furthermore, a lack of awareness of the applicability of accounting standards and the adoption of different bases of accounting resulted in the need for framework in the preparation and presentation of financial statements for true and fair view of the state of affairs and the operating result of the NPOs activities. This study presents the proposed framework for the preparation and presentation of NPOs annual reports to help the organizations provide high-quality reporting for them to be accountable for good stewardship. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=annual%20reports" title="annual reports">annual reports</a>, <a href="https://publications.waset.org/abstracts/search?q=framework" title=" framework"> framework</a>, <a href="https://publications.waset.org/abstracts/search?q=NPOs" title=" NPOs"> NPOs</a>, <a href="https://publications.waset.org/abstracts/search?q=preparation%20and%20presentation" title=" preparation and presentation"> preparation and presentation</a> </p> <a href="https://publications.waset.org/abstracts/4125/non-profit-organizations-and-the-future-framework-for-the-preparation-and-presentation-of-annual-reports" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/4125.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">443</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12439</span> Delivering Safer Clinical Trials; Using Electronic Healthcare Records (EHR) to Monitor, Detect and Report Adverse Events in Clinical Trials</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Claire%20Williams">Claire Williams</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Randomised controlled Trials (RCTs) of efficacy are still perceived as the gold standard for the generation of evidence, and whilst advances in data collection methods are well developed, this progress has not been matched for the reporting of adverse events (AEs). Assessment and reporting of AEs in clinical trials are fraught with human error and inefficiency and are extremely time and resource intensive. Recent research conducted into the quality of reporting of AEs during clinical trials concluded it is substandard and reporting is inconsistent. Investigators commonly send reports to sponsors who are incorrectly categorised and lacking in critical information, which can complicate the detection of valid safety signals. In our presentation, we will describe an electronic data capture system, which has been designed to support clinical trial processes by reducing the resource burden on investigators, improving overall trial efficiencies, and making trials safer for patients. This proprietary technology was developed using expertise proven in the delivery of the world’s first prospective, phase 3b real-world trial, ‘The Salford Lung Study, ’ which enabled robust safety monitoring and reporting processes to be accomplished by the remote monitoring of patients’ EHRs. This technology enables safety alerts that are pre-defined by the protocol to be detected from the data extracted directly from the patients EHR. Based on study-specific criteria, which are created from the standard definition of a serious adverse event (SAE) and the safety profile of the medicinal product, the system alerts the investigator or study team to the safety alert. Each safety alert will require a clinical review by the investigator or delegate; examples of the types of alerts include hospital admission, death, hepatotoxicity, neutropenia, and acute renal failure. This is achieved in near real-time; safety alerts can be reviewed along with any additional information available to determine whether they meet the protocol-defined criteria for reporting or withdrawal. This active surveillance technology helps reduce the resource burden of the more traditional methods of AE detection for the investigators and study teams and can help eliminate reporting bias. Integration of multiple healthcare data sources enables much more complete and accurate safety data to be collected as part of a trial and can also provide an opportunity to evaluate a drug’s safety profile long-term, in post-trial follow-up. By utilising this robust and proven method for safety monitoring and reporting, a much higher risk of patient cohorts can be enrolled into trials, thus promoting inclusivity and diversity. Broadening eligibility criteria and adopting more inclusive recruitment practices in the later stages of drug development will increase the ability to understand the medicinal products risk-benefit profile across the patient population that is likely to use the product in clinical practice. Furthermore, this ground-breaking approach to AE detection not only provides sponsors with better-quality safety data for their products, but it reduces the resource burden on the investigator and study teams. With the data taken directly from the source, trial costs are reduced, with minimal data validation required and near real-time reporting enables safety concerns and signals to be detected more quickly than in a traditional RCT. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=more%20comprehensive%20and%20accurate%20safety%20data" title="more comprehensive and accurate safety data">more comprehensive and accurate safety data</a>, <a href="https://publications.waset.org/abstracts/search?q=near%20real-time%20safety%20alerts" title=" near real-time safety alerts"> near real-time safety alerts</a>, <a href="https://publications.waset.org/abstracts/search?q=reduced%20resource%20burden" title=" reduced resource burden"> reduced resource burden</a>, <a href="https://publications.waset.org/abstracts/search?q=safer%20trials" title=" safer trials"> safer trials</a> </p> <a href="https://publications.waset.org/abstracts/161665/delivering-safer-clinical-trials-using-electronic-healthcare-records-ehr-to-monitor-detect-and-report-adverse-events-in-clinical-trials" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/161665.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">85</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12438</span> Financial Innovations for Companies Offered by Banks: Polish Experience</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Joanna%20B%C5%82ach">Joanna Błach</a>, <a href="https://publications.waset.org/abstracts/search?q=Anna%20Do%C5%9B"> Anna Doś</a>, <a href="https://publications.waset.org/abstracts/search?q=Maria%20Gorczy%C5%84ska"> Maria Gorczyńska</a>, <a href="https://publications.waset.org/abstracts/search?q=Monika%20Wieczorek-Kosmala"> Monika Wieczorek-Kosmala</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Financial innovations can be regarded as the cause and the effect of the evolution of the financial system. Most of financial innovations are created by various financial institutions for their own purposes and needs. However, due to their diversity, financial innovations can be also applied by various business entities (other than financial institutions). This paper focuses on the potential application of financial innovations by non-financial companies. It is assumed that financial innovations may be effectively applied in all fields of corporate financial decisions integrating financial management with the risk management process. Appropriate application of financial innovations may enhance the development of the company and increase its value by improving its financial situation and reducing the level of risk. On the other hand, misused financial innovations may become the source of extra risk for the company threatening its further operation. The main objective of the paper is to identify the major types of financial innovations offered to non-financial companies by the banking system in Poland. It also aims at identifying the main factors determining the creation of financial innovations in the banking system in Poland and indicating future directions of their development. This paper consists of conceptual and empirical part. Conceptual part based on theoretical study is focused on the determinants of the process of financial innovations and their application by the non-financial companies. Theoretical study is followed by the empirical research based on the analysis of the actual offer of the 20 biggest banks operating in Poland with regard to financial innovations offered to SMEs and large corporations. These innovations are classified according to the main functions of the integrated financial management, such as: Financing, investment, working capital management and risk management. Empirical study has proved that the biggest banks operating in the Polish market offer to their business customers many types and classes of financial innovations. This offer appears vast and adequate to the needs and purposes of the Polish non-financial companies. It was observed that financial innovations pertained to financing decisions dominate in the banks’ offer. However, due to high diversification of the offered financial innovations, business customers may effectively apply them in all fields and areas of integrated financial management. It should be underlined, that the banks’ offer is highly dispersed, which may limit the implementation of financial innovations in the corporate finance. It would be also recommended for the banks operating in the Polish market to intensify the education campaign aiming at increasing knowledge about financial innovations among business customers. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=banking%20products%20and%20services" title="banking products and services">banking products and services</a>, <a href="https://publications.waset.org/abstracts/search?q=banking%20sector%20in%20Poland" title=" banking sector in Poland"> banking sector in Poland</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20financial%20management" title=" corporate financial management"> corporate financial management</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20innovations" title=" financial innovations"> financial innovations</a>, <a href="https://publications.waset.org/abstracts/search?q=theory%20of%20innovation" title=" theory of innovation "> theory of innovation </a> </p> <a href="https://publications.waset.org/abstracts/30745/financial-innovations-for-companies-offered-by-banks-polish-experience" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/30745.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">302</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12437</span> Quality Management in Spice Paprika Production as a Synergy of Internal and External Quality Measures</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=%C3%89.%20K%C3%B3nya">É. Kónya</a>, <a href="https://publications.waset.org/abstracts/search?q=E.%20Szab%C3%B3"> E. Szabó</a>, <a href="https://publications.waset.org/abstracts/search?q=I.%20Bata-Vid%C3%A1cs"> I. Bata-Vidács</a>, <a href="https://publications.waset.org/abstracts/search?q=T.%20De%C3%A1k"> T. Deák</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Ottucs%C3%A1k"> M. Ottucsák</a>, <a href="https://publications.waset.org/abstracts/search?q=N.%20Ad%C3%A1nyi"> N. Adányi</a>, <a href="https://publications.waset.org/abstracts/search?q=A.%20Sz%C3%A9k%C3%A1cs"> A. Székács</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Spice paprika is a major spice commodity in the European Union (EU), produced locally and imported from non-EU countries, reported not only for chemical and microbiological contamination, but also for fraud. The effective interaction between producers’ quality management practices and government and EU activities is described on the example of spice paprika production and control in Hungary, a country of leading spice paprika producer and per capita consumer in Europe. To demonstrate the importance of various contamination factors in the Hungarian production and EU trade of spice paprika, several aspects concerning food safety of this commodity are presented. Alerts in the Rapid Alert System for Food and Feed (RASFF) of the EU between 2005 and 2013, as well as Hungarian state inspection results on spice paprika in 2004 are discussed, and quality non-compliance claims regarding spice paprika among EU member states are summarized in by means of network analysis. Quality assurance measures established along the spice paprika production technology chain at the leading Hungarian spice paprika manufacturer, Kalocsai Fűszerpaprika Zrt. are surveyed with main critical control points identified. The structure and operation of the Hungarian state food safety inspection system is described. Concerted performance of the latter two quality management systems illustrates the effective interaction between internal (manufacturer) and external (state) quality control measures. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=spice%20paprika" title="spice paprika">spice paprika</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20control" title=" quality control"> quality control</a>, <a href="https://publications.waset.org/abstracts/search?q=reporting%20mechanisms" title=" reporting mechanisms"> reporting mechanisms</a>, <a href="https://publications.waset.org/abstracts/search?q=RASFF" title=" RASFF"> RASFF</a>, <a href="https://publications.waset.org/abstracts/search?q=vulnerable%20points" title=" vulnerable points"> vulnerable points</a>, <a href="https://publications.waset.org/abstracts/search?q=HACCP" title=" HACCP"> HACCP</a> </p> <a href="https://publications.waset.org/abstracts/49176/quality-management-in-spice-paprika-production-as-a-synergy-of-internal-and-external-quality-measures" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/49176.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">287</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12436</span> Satellite Technology Usage for Greenhouse Gas Emissions Monitoring and Verification: Policy Considerations for an International System</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Timiebi%20Aganaba-Jeanty">Timiebi Aganaba-Jeanty</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Accurate and transparent monitoring, reporting and verification of Greenhouse Gas (GHG) emissions and removals is a requirement of the United Nations Framework Convention on Climate Change (UNFCCC). Several countries are obligated to prepare and submit an annual national greenhouse gas inventory covering anthropogenic emissions by sources and removals by sinks, subject to a review conducted by an international team of experts. However, the process is not without flaws. The self-reporting varies enormously in thoroughness, frequency and accuracy including inconsistency in the way such reporting occurs. The world’s space agencies are calling for a new generation of satellites that would be precise enough to map greenhouse gas emissions from individual nations. The plan is delicate politically because the global system could verify or cast doubt on emission reports from the member states of the UNFCCC. A level playing field is required and an idea that an international system should be perceived as an instrument to facilitate fairness and equality rather than to spy on or punish. This change of perspective is required to get buy in for an international verification system. The research proposes the viability of a satellite system that provides independent access to data regarding greenhouse gas emissions and the policy and governance implications of its potential use as a monitoring and verification system for the Paris Agreement. It assesses the foundations of the reporting monitoring and verification system as proposed in Paris and analyzes this in light of a proposed satellite system. The use of remote sensing technology has been debated for verification purposes and as evidence in courts but this is not without controversy. Lessons can be learned from its use in this context. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=greenhouse%20gas%20emissions" title="greenhouse gas emissions">greenhouse gas emissions</a>, <a href="https://publications.waset.org/abstracts/search?q=reporting" title=" reporting"> reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=monitoring%20and%20verification" title=" monitoring and verification"> monitoring and verification</a>, <a href="https://publications.waset.org/abstracts/search?q=satellite" title=" satellite"> satellite</a>, <a href="https://publications.waset.org/abstracts/search?q=UNFCCC" title=" UNFCCC"> UNFCCC</a> </p> <a href="https://publications.waset.org/abstracts/57507/satellite-technology-usage-for-greenhouse-gas-emissions-monitoring-and-verification-policy-considerations-for-an-international-system" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/57507.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">286</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12435</span> Immunization-Data-Quality in Public Health Facilities in the Pastoralist Communities: A Comparative Study Evidence from Afar and Somali Regional States, Ethiopia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Melaku%20Tsehay">Melaku Tsehay</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The Consortium of Christian Relief and Development Associations (CCRDA), and the CORE Group Polio Partners (CGPP) Secretariat have been working with Global Alliance for Vac-cines and Immunization (GAVI) to improve the immunization data quality in Afar and Somali Regional States. The main aim of this study was to compare the quality of immunization data before and after the above interventions in health facilities in the pastoralist communities in Ethiopia. To this end, a comparative-cross-sectional study was conducted on 51 health facilities. The baseline data was collected in May 2019, while the end line data in August 2021. The WHO data quality self-assessment tool (DQS) was used to collect data. A significant improvment was seen in the accuracy of the pentavalent vaccine (PT)1 (p = 0.012) data at the health posts (HP), while PT3 (p = 0.010), and Measles (p = 0.020) at the health centers (HC). Besides, a highly sig-nificant improvment was observed in the accuracy of tetanus toxoid (TT)2 data at HP (p < 0.001). The level of over- or under-reporting was found to be < 8%, at the HP, and < 10% at the HC for PT3. The data completeness was also increased from 72.09% to 88.89% at the HC. Nearly 74% of the health facilities timely reported their respective immunization data, which is much better than the baseline (7.1%) (p < 0.001). These findings may provide some hints for the policies and pro-grams targetting on improving immunization data qaulity in the pastoralist communities. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=data%20quality" title="data quality">data quality</a>, <a href="https://publications.waset.org/abstracts/search?q=immunization" title=" immunization"> immunization</a>, <a href="https://publications.waset.org/abstracts/search?q=verification%20factor" title=" verification factor"> verification factor</a>, <a href="https://publications.waset.org/abstracts/search?q=pastoralist%20region" title=" pastoralist region"> pastoralist region</a> </p> <a href="https://publications.waset.org/abstracts/163656/immunization-data-quality-in-public-health-facilities-in-the-pastoralist-communities-a-comparative-study-evidence-from-afar-and-somali-regional-states-ethiopia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/163656.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">124</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12434</span> Intellectual Capital Reporting: Case Study of Indonesian Corporations</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Martin%20Surya%20Mulyadi">Martin Surya Mulyadi</a>, <a href="https://publications.waset.org/abstracts/search?q=Rosinta%20Ria%20Panggabean"> Rosinta Ria Panggabean</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The terms of intellectual capital emerge as the economic activity shift from the agricultural economy to knowledge economy and it will allow corporations to earn competitive advantage to its competitors. Considering its importance, many researches have a focus on how corporations disclose its intellectual capital. This intellectual capital research mainly focuses on developed country with only several researchers conducted this research in developing the country. While there are several intellectual capital researches in developing country, to authors’ best knowledge, there is no intellectual capital reporting research in Indonesia published internationally. This research will focus on two industries that acknowledge having a high reliance on intellectual capital: finance industry and the pharmaceutical industry. Our research found that Indonesian corporations in these industries are aware of the importance of intellectual capital, and variations of this disclosure exist within the industry. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Developed%20country" title="Developed country">Developed country</a>, <a href="https://publications.waset.org/abstracts/search?q=Indonesia" title=" Indonesia"> Indonesia</a>, <a href="https://publications.waset.org/abstracts/search?q=Intellectual%20Capital" title=" Intellectual Capital"> Intellectual Capital</a>, <a href="https://publications.waset.org/abstracts/search?q=Intellectual%20Capital%20Reporting" title=" Intellectual Capital Reporting"> Intellectual Capital Reporting</a> </p> <a href="https://publications.waset.org/abstracts/33254/intellectual-capital-reporting-case-study-of-indonesian-corporations" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33254.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">303</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12433</span> Behind Egypt’s Financial Crisis: Dollarization</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Layal%20Mansour">Layal Mansour</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper breaks down Egypt’s financial crisis by constructing a customized financial stress index by including the vulnerable economic indicator “dollarization” as a vulnerable indicator in the credit and exchange sector. The Financial Stress Index for Egypt (FSIE) includes informative vulnerable indicators of the main financial sectors: the banking sector, the equities market, and the foreign exchange market. It is calculated on a monthly basis from 2010 to December 2022, so to report the two recent world’s most devastating financial crises: Covid 19 crisis and Ukraine-Russia War, in addition to the local 2016 and 2022 financial crises. We proceed first by a graphical analysis then by empirical analysis in running under Vector Autoregression (VAR) Model, dynamic causality tests between foreign reserves, dollarization rate, and FSIE. The graphical analysis shows that unexpectedly, Egypt’s economy seems to be immune to internal economic/political instabilities, however it is highly exposed to the foreign and exchange market. Empirical analysis confirms the graphical observations and proves that dollarization, or more precisely debt in foreign currency seems to be the main trigger of Egypt’s current financial crisis. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=egypt" title="egypt">egypt</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20crisis" title=" financial crisis"> financial crisis</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20stress%20index" title=" financial stress index"> financial stress index</a>, <a href="https://publications.waset.org/abstracts/search?q=dollarization" title=" dollarization"> dollarization</a>, <a href="https://publications.waset.org/abstracts/search?q=VAR%20model" title=" VAR model"> VAR model</a>, <a href="https://publications.waset.org/abstracts/search?q=causality%20tests" title=" causality tests"> causality tests</a> </p> <a href="https://publications.waset.org/abstracts/161475/behind-egypts-financial-crisis-dollarization" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/161475.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">94</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12432</span> Financial Management Skills of Supreme Student Government Officers in the Schools Division of Quezon: Basis for Project Financial Literacy Information Program</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Edmond%20Jaro%20Malihan">Edmond Jaro Malihan</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aimed to develop and propose Project Financial Literacy Information Program (FLIP) for the Schools Division of Quezon to improve the financial management skills of Supreme Student Government (SSG) officers across different school sizes. This employed a descriptive research design covering the participation of 424 selected SSG officers using purposive sampling procedures from the SDO-Quezon. The consultation was held with DepEd officials, budget officers, and financial advisors to validate the design of the self-made questionnaires in which the computed mean was verbally interpreted using the four-point Likert scale. The data gathered were presented and analyzed using weighted arithmetic mean and ANOVA test. Based on the findings, generally, SSG officers in the SDO-Quezon possess high financial management skills in terms of budget preparation, resource mobilization, and auditing and evaluation. The size of schools has no significant difference and does not contribute to the financial management skills of SSG officers, which they apply in implementing their mandated programs, projects, and activities (PPAs). The Project Financial Literacy Information Program (FLIP) was developed considering their general level of financial management skills and the launched PPAs by the organization. The project covered the suggested training program vital in conducting the Virtual Division Training on Financial Management Skills of the SSG officers. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20management%20skills" title="financial management skills">financial management skills</a>, <a href="https://publications.waset.org/abstracts/search?q=SSG%20officers" title=" SSG officers"> SSG officers</a>, <a href="https://publications.waset.org/abstracts/search?q=school%20size" title=" school size"> school size</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20literacy%20information%20program" title=" financial literacy information program"> financial literacy information program</a> </p> <a href="https://publications.waset.org/abstracts/160677/financial-management-skills-of-supreme-student-government-officers-in-the-schools-division-of-quezon-basis-for-project-financial-literacy-information-program" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/160677.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">73</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12431</span> Corporate Social Responsibility Practices and Financial Performance: The Case of French Unlisted SMEs</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zineb%20Abidi">Zineb Abidi</a>, <a href="https://publications.waset.org/abstracts/search?q=Marc-Arthur%20Diaye"> Marc-Arthur Diaye</a> </p> <p class="card-text"><strong>Abstract:</strong></p> There exists a large empirical literature concerning the relationship between corporate social responsibility (CSR) and corporate financial performance. This literature, however, applies mainly to large corporations and/or listed firms. To the best of our knowledge, the question of whether meeting CSR requirements impacts the financial performance of small and medium-sized unlisted SMEs has not so far been analyzed. This paper aims to analyze, for the first time, the effect of CSR on the financial performance of SMEs. Using an original database including 5,257 French SMEs, we show that adopting CSR practices has a positive but weak effect on a firm’s financial performance. To develop this further, we analyzed CSR practices interactions assessing the best combination of CSR components that positively influence SME financial performance. Our results show that French SMEs benefit more from their pro-social behavior when they choose a combination of CSR components best adapted to their individual characteristics. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=unlisted%20firms" title=" unlisted firms"> unlisted firms</a>, <a href="https://publications.waset.org/abstracts/search?q=SMEs" title=" SMEs"> SMEs</a> </p> <a href="https://publications.waset.org/abstracts/137045/corporate-social-responsibility-practices-and-financial-performance-the-case-of-french-unlisted-smes" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/137045.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">172</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12430</span> Financial Audit Planning: Its Importance in Kosovo Entrepreneurship</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shpetim%20Rezniqi">Shpetim Rezniqi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Over the years has increased, and increasingly has become necessary to make audit of financial statements. An auditor to perform an audit, should plan its audit in order to provide a high-quality audit and to be performed in an economic, efficient, effective and timely. This phase of the audit is also important stages of reach to the final goal of an audit to be professional and based in Kosovo and International Standards on Auditing. Always considering Kosovo as a new state and once out of war, where everything in its entrepreneurship started from the lowest stage of economic development and aim at development and regional and European integration, planning and performing audit becomes even more important. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=control" title="control">control</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting" title=" accounting"> accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=planning" title=" planning"> planning</a>, <a href="https://publications.waset.org/abstracts/search?q=analysis" title=" analysis"> analysis</a> </p> <a href="https://publications.waset.org/abstracts/23170/financial-audit-planning-its-importance-in-kosovo-entrepreneurship" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/23170.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">513</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12429</span> Impact of Financial System’s Development on Economic Development: An Empirical Investigation</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Vilma%20Deltuvait%C4%97">Vilma Deltuvaitė</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Comparisons of financial development across countries are central to answering many of the questions on factors leading to economic development. For this reason this study analyzes the implications of financial system’s development on country’s economic development. The aim of the article: to analyze the impact of financial system’s development on economic development. The following research methods were used: systemic, logical and comparative analysis of scientific literature, analysis of statistical data, time series model (Autoregressive Distributed Lag (ARDL) Model). The empirical results suggest about positive short and long term effect of stock market development on GDP per capita. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=banking%20sector" title="banking sector">banking sector</a>, <a href="https://publications.waset.org/abstracts/search?q=economic%20development" title=" economic development"> economic development</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20system%E2%80%99s%20development" title=" financial system’s development"> financial system’s development</a>, <a href="https://publications.waset.org/abstracts/search?q=stock%20market" title=" stock market"> stock market</a>, <a href="https://publications.waset.org/abstracts/search?q=private%20bond%20market" title=" private bond market"> private bond market</a> </p> <a href="https://publications.waset.org/abstracts/16043/impact-of-financial-systems-development-on-economic-development-an-empirical-investigation" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/16043.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">387</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12428</span> Non-Standard Forms of Reporting Domestic Violence: Analysis of the Phenomenon in the Perception of Operators of the Polish Emergency Number 112 and Polish Society</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Joanna%20Kufel-Orlowska">Joanna Kufel-Orlowska</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Domestic violence is a social threat to public safety and order. It poses a threat not only to the family members of the perpetrator but also disturbs the functioning of society and even the state. In a situation of danger, an individual either defends himself or/and calls for help by contacting an appropriate institution whose aim is to ensure civil security. Most often, such contact takes place through a telephone conversation, which is aimed at diagnosing the problem and prompt intervention. People in different situations and in different ways, despite the general reporting standards, try to inform about the need for help. The article aims to present the results of research on non-standard forms of reporting domestic violence in the opinion of the Polish society and operators of the Polish emergency number 112 (911). The research was conducted in the form of a survey technique on a sample of 160 operators (purposeful selection) and 300 people living in Poland (random selection). The research was conducted in the form of online surveys. The study found that in Poland: 1. emergency number operators often receive reports of domestic violence although they are not always able to diagnose whether the case is strictly about violence; 2. non-standard reports of domestic violence are received by about 30% of emergency number operators. Non-standard should be understood as reports of violence that deviate from the norm, are unusual, or are reported by a non-victim. 3. The most common forms of reporting violence not directly are: pretending to talk to a friend, calling a cab, making an appointment with a dentist/doctor, calling a store and helping with the selection of goods, asking about the bank's hotline, not speaking (in order for the emergency number operator to hear what is going on). 4. Emergency number operators in Poland are properly trained and are able to recognize the threatening situation of the reporting party and conduct the conversation in a safe manner for the reporting party. On the other hand, Polish people support the ability to report violence in a non-standard way and would do so themselves in the event of a threat to their own life, health, or property, thus expecting the emergency number operator to recognize a report and help us. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=domestic%20violence" title="domestic violence">domestic violence</a>, <a href="https://publications.waset.org/abstracts/search?q=operator%20of%20the%20emergency%20number%20112%20%28911%29" title=" operator of the emergency number 112 (911)"> operator of the emergency number 112 (911)</a>, <a href="https://publications.waset.org/abstracts/search?q=emergency%20call%20center" title=" emergency call center"> emergency call center</a>, <a href="https://publications.waset.org/abstracts/search?q=reporting%20domestic%20violence" title=" reporting domestic violence"> reporting domestic violence</a> </p> <a href="https://publications.waset.org/abstracts/159481/non-standard-forms-of-reporting-domestic-violence-analysis-of-the-phenomenon-in-the-perception-of-operators-of-the-polish-emergency-number-112-and-polish-society" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/159481.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">105</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12427</span> Studying the Effects of Conditional Conservatism and Lack of Information Asymmetry on the Cost of Capital of the Accepted Companies in Tehran Stock Exchange</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Fayaz%20Moosavi">Fayaz Moosavi</a>, <a href="https://publications.waset.org/abstracts/search?q=Saeid%20Moradyfard"> Saeid Moradyfard</a> </p> <p class="card-text"><strong>Abstract:</strong></p> One of the methods in avoiding management fraud and increasing the quality of financial information, is the notification of qualitative features of financial information, including conservatism characteristic. Although taking a conservatism approach, while boosting the quality of financial information, is able to reduce the informational risk and the cost of capital stock of commercial department, by presenting an improper image about the situation of the commercial department, raises the risk of failure in returning the main and capital interest, and consequently the cost of capital of the commercial department. In order to know if conservatism finally leads to the increase or decrease of the cost of capital or does not have any influence on it, information regarding accepted companies in Tehran stock exchange is utilized by application of pooling method from 2007 to 2012 and it included 124 companies. The results of the study revealed that there is an opposite and meaningful relationship between conditional conservatism and the cost of capital of the company. In other words, if bad and unsuitable news and signs are reflected sooner than good news in accounting profit, the cost of capital of the company increases. In addition, there is a positive and meaningful relationship between the cost of capital and lack of information asymmetry. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=conditional%20conservatism" title="conditional conservatism">conditional conservatism</a>, <a href="https://publications.waset.org/abstracts/search?q=lack%20of%20information%20asymmetry" title=" lack of information asymmetry"> lack of information asymmetry</a>, <a href="https://publications.waset.org/abstracts/search?q=the%20cost%20of%20capital" title=" the cost of capital"> the cost of capital</a>, <a href="https://publications.waset.org/abstracts/search?q=stock%20exchange" title=" stock exchange"> stock exchange</a> </p> <a href="https://publications.waset.org/abstracts/53090/studying-the-effects-of-conditional-conservatism-and-lack-of-information-asymmetry-on-the-cost-of-capital-of-the-accepted-companies-in-tehran-stock-exchange" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/53090.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">265</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12426</span> Development of a Core Set of Clinical Indicators to Measure Quality of Care for Thyroid Cancer: A Modified-Delphi Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Liane%20J.%20Ioannou">Liane J. Ioannou</a>, <a href="https://publications.waset.org/abstracts/search?q=Jonathan%20Serpell"> Jonathan Serpell</a>, <a href="https://publications.waset.org/abstracts/search?q=Cino%20Bendinelli"> Cino Bendinelli</a>, <a href="https://publications.waset.org/abstracts/search?q=David%20Walters"> David Walters</a>, <a href="https://publications.waset.org/abstracts/search?q=Jenny%20Gough"> Jenny Gough</a>, <a href="https://publications.waset.org/abstracts/search?q=Dean%20Lisewski"> Dean Lisewski</a>, <a href="https://publications.waset.org/abstracts/search?q=Win%20Meyer-Rochow"> Win Meyer-Rochow</a>, <a href="https://publications.waset.org/abstracts/search?q=Julie%20Miller"> Julie Miller</a>, <a href="https://publications.waset.org/abstracts/search?q=Duncan%20Topliss"> Duncan Topliss</a>, <a href="https://publications.waset.org/abstracts/search?q=Bill%20Fleming"> Bill Fleming</a>, <a href="https://publications.waset.org/abstracts/search?q=Stephen%20Farrell"> Stephen Farrell</a>, <a href="https://publications.waset.org/abstracts/search?q=Andrew%20Kiu"> Andrew Kiu</a>, <a href="https://publications.waset.org/abstracts/search?q=James%20Kollias"> James Kollias</a>, <a href="https://publications.waset.org/abstracts/search?q=Mark%20Sywak"> Mark Sywak</a>, <a href="https://publications.waset.org/abstracts/search?q=Adam%20Aniss"> Adam Aniss</a>, <a href="https://publications.waset.org/abstracts/search?q=Linda%20Fenton"> Linda Fenton</a>, <a href="https://publications.waset.org/abstracts/search?q=Danielle%20Ghusn"> Danielle Ghusn</a>, <a href="https://publications.waset.org/abstracts/search?q=Simon%20Harper"> Simon Harper</a>, <a href="https://publications.waset.org/abstracts/search?q=Aleksandra%20Popadich"> Aleksandra Popadich</a>, <a href="https://publications.waset.org/abstracts/search?q=Kate%20Stringer"> Kate Stringer</a>, <a href="https://publications.waset.org/abstracts/search?q=David%20Watters"> David Watters</a>, <a href="https://publications.waset.org/abstracts/search?q=Susannah%20Ahern"> Susannah Ahern</a> </p> <p class="card-text"><strong>Abstract:</strong></p> BACKGROUND: There are significant variations in the management, treatment and outcomes of thyroid cancer, particularly in the role of: diagnostic investigation and pre-treatment scanning; optimal extent of surgery (total or hemi-thyroidectomy); use of active surveillance for small low-risk cancers; central lymph node dissections (therapeutic or prophylactic); outcomes following surgery (e.g. recurrent laryngeal nerve palsy, hypocalcaemia, hypoparathyroidism); post-surgical hormone, calcium and vitamin D therapy; and provision and dosage of radioactive iodine treatment. A proven strategy to reduce variations in the outcome and to improve survival is to measure and compare it using high-quality clinical registry data. Clinical registries provide the most effective means of collecting high-quality data and are a tool for quality improvement. Where they have been introduced at a state or national level, registries have become one of the most clinically valued tools for quality improvement. To benchmark clinical care, clinical quality registries require systematic measurement at predefined intervals and the capacity to report back information to participating clinical units. OBJECTIVE: The aim of this study was to develop a core set clinical indicators that enable measurement and reporting of quality of care for patients with thyroid cancer. We hypothesise that measuring clinical quality indicators, developed to identify differences in quality of care across sites, will reduce variation and improve patient outcomes and survival, thereby lessening costs and healthcare burden to the Australian community. METHOD: Preparatory work and scoping was conducted to identify existing high quality, clinical guidelines and best practice for thyroid cancer both nationally and internationally, as well as relevant literature. A bi-national panel was invited to participate in a modified Delphi process. Panelists were asked to rate each proposed indicator on a Likert scale of 1–9 in a three-round iterative process. RESULTS: A total of 236 potential quality indicators were identified. One hundred and ninety-two indicators were removed to reflect the data capture by the Australian and New Zealand Thyroid Cancer Registry (ANZTCR) (from diagnosis to 90-days post-surgery). The remaining 44 indicators were presented to the panelists for voting. A further 21 indicators were later added by the panelists bringing the total potential quality indicators to 65. Of these, 21 were considered the most important and feasible indicators to measure quality of care in thyroid cancer, of which 12 were recommended for inclusion in the final set. The consensus indicator set spans the spectrum of care, including: preoperative; surgery; surgical complications; staging and post-surgical treatment planning; and post-surgical treatment. CONCLUSIONS: This study provides a core set of quality indicators to measure quality of care in thyroid cancer. This indicator set can be applied as a tool for internal quality improvement, comparative quality reporting, public reporting and research. Inclusion of these quality indicators into monitoring databases such as clinical quality registries will enable opportunities for benchmarking and feedback on best practice care to clinicians involved in the management of thyroid cancer. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=clinical%20registry" title="clinical registry">clinical registry</a>, <a href="https://publications.waset.org/abstracts/search?q=Delphi%20survey" title=" Delphi survey"> Delphi survey</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20indicators" title=" quality indicators"> quality indicators</a>, <a href="https://publications.waset.org/abstracts/search?q=quality%20of%20care" title=" quality of care"> quality of care</a> </p> <a href="https://publications.waset.org/abstracts/95328/development-of-a-core-set-of-clinical-indicators-to-measure-quality-of-care-for-thyroid-cancer-a-modified-delphi-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/95328.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">180</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12425</span> Examining the Cognitive Abilities and Financial Literacy Among Street Entrepreneurs: Evidence From North-East, India</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Aayushi%20Lyngwa">Aayushi Lyngwa</a>, <a href="https://publications.waset.org/abstracts/search?q=Bimal%20Kishore%20Sahoo"> Bimal Kishore Sahoo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The study discusses the relationship between cognitive ability and the level of education attained by the tribal street entrepreneurs on their financial literacy. It is driven by the objective of examining the effect of cognitive ability on financial ability on the one hand and determining the effect of the same on financial literacy on the other. A field experiment was conducted on 203 tribal street vendors in the north-eastern Indian state of Mizoram. This experiment's calculations are conditioned by providing each question scores like math score (cognitive ability), financial score and debt score (financial ability). After that, categories for each of the variables, like math category (math score), financial category (financial score) and debt category (debt score), are generated to run the regression model. Since the dependent variable is ordinal, an ordered logit regression model was applied. The study shows that street vendors' cognitive and financial abilities are highly correlated. It, therefore, confirms that cognitive ability positively affects the financial literacy of street vendors through the increase in attainment of educational levels. It is also found that concerning the type of street vendors, regular street vendors are more likely to have better cognitive abilities than temporary street vendors. Additionally, street vendors with more cognitive and financial abilities gained better monthly profits and performed habits of bookkeeping. The study attempts to draw a particular focus on a set-up which is economically and socially marginalized in the Indian economy. Its finding contributes to understanding financial literacy in an understudied area and provides policy implications through inclusive financial systems solutions in an economy limited to tribal street vendors. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20literacy" title="financial literacy">financial literacy</a>, <a href="https://publications.waset.org/abstracts/search?q=education" title=" education"> education</a>, <a href="https://publications.waset.org/abstracts/search?q=street%20entrepreneurs" title=" street entrepreneurs"> street entrepreneurs</a>, <a href="https://publications.waset.org/abstracts/search?q=tribals" title=" tribals"> tribals</a>, <a href="https://publications.waset.org/abstracts/search?q=cognitive%20ability" title=" cognitive ability"> cognitive ability</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20ability" title=" financial ability"> financial ability</a>, <a href="https://publications.waset.org/abstracts/search?q=ordered%20logit%20regression." title=" ordered logit regression."> ordered logit regression.</a> </p> <a href="https://publications.waset.org/abstracts/161660/examining-the-cognitive-abilities-and-financial-literacy-among-street-entrepreneurs-evidence-from-north-east-india" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/161660.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">110</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12424</span> Evaluation of E-Government Service Quality</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Nguyen%20Manh%20Hien">Nguyen Manh Hien</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Service quality is the highest requirement from users, especially for the service in electronic government. During the past decades, it has become a major area of academic investigation. Considering this issue, there are many researches that evaluated the dimensions and e-service contexts. This study also identified the dimensions of service quality but focused on a new conceptual and provides a new methodological in developing measurement scales of e-service quality such as information quality, service quality and organization quality. Finally, the study will suggest a key factor to evaluate e-government service quality better. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=dimensionality" title="dimensionality">dimensionality</a>, <a href="https://publications.waset.org/abstracts/search?q=e-government" title=" e-government"> e-government</a>, <a href="https://publications.waset.org/abstracts/search?q=e-service" title=" e-service"> e-service</a>, <a href="https://publications.waset.org/abstracts/search?q=e-service%20quality" title=" e-service quality"> e-service quality</a> </p> <a href="https://publications.waset.org/abstracts/2685/evaluation-of-e-government-service-quality" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/2685.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">541</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12423</span> Variability of Product Quality and Profitability of Fish Farms in Greece</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sophia%20Anastasiou">Sophia Anastasiou</a>, <a href="https://publications.waset.org/abstracts/search?q=Cosmas%20Nathanailides"> Cosmas Nathanailides</a>, <a href="https://publications.waset.org/abstracts/search?q=Fotini%20Kakali"> Fotini Kakali</a>, <a href="https://publications.waset.org/abstracts/search?q=Panagiotis%20Logothetis"> Panagiotis Logothetis</a>, <a href="https://publications.waset.org/abstracts/search?q=Gregorios%20Kanlis"> Gregorios Kanlis</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The method and rearing conditions of aquaculture may very between different regions and aquaculture sites. Globally, the Aquaculture industry faces a challenge to develop aquaculture methods which safeguard the economic viability of the company, the welfare of farmed fish and final product quality and sustainable development of aquaculture. Marine fish farms in Greece operate in different locations and farmed fish are exposed to a variety of rearing conditions. This paper investigates the variability of product quality and the financial performance of different marine fish farms operating in West Greece. Production parameters of gilthead sea bream fish farm such as feeding regimes, mortalities, fish densities were used to calculate the economic efficiency of six different aquaculture sites from West Greece. Samples of farmed sea bream were collected and lipid content, microbial load and filleting yield of the samples were used as quality criteria. The results indicate that Lipid content, filleting yield and microbial load of fish originating from different fish farms varied significantly with improved quality exhibited in fish farms which exhibited improved Feed conversion rates and lower mortalities. Changes in feeding management practices such as feed quality and feeding regimes have a significant impact on the financial performance of sea bass farms. Fish farms which exhibited improved feeding conversion rates also exhibited increased profitability. Improvements in the FCR explained about 13.4 % of the difference in profitability of the different aquaculture sites. Lower mortality and higher growth rates were also exhibited by the fish farms which exhibited improved FCR. It is concluded that best feeding management practices resulted in improved product quality and profitability. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=fish%20quality" title="fish quality">fish quality</a>, <a href="https://publications.waset.org/abstracts/search?q=aquaculture%20management" title=" aquaculture management"> aquaculture management</a>, <a href="https://publications.waset.org/abstracts/search?q=feeding%20management" title=" feeding management"> feeding management</a>, <a href="https://publications.waset.org/abstracts/search?q=profitability" title=" profitability"> profitability</a> </p> <a href="https://publications.waset.org/abstracts/27254/variability-of-product-quality-and-profitability-of-fish-farms-in-greece" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27254.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">467</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12422</span> Mastering Test Automation: Bridging Gaps for Seamless QA</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rohit%20Khankhoje">Rohit Khankhoje</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The rapid evolution of software development practices has given rise to an increasing demand for efficient and effective test automation. The paper titled "Mastering Test Automation: Bridging Gaps for Seamless QA" delves into the crucial aspects of test automation, addressing the obstacles faced by organizations in achieving flawless quality assurance. The paper highlights the importance of bridging knowledge gaps within organizations, emphasizing the necessity for management to acquire a deeper comprehension of test automation scenarios, coverage, report trends, and the importance of communication. To tackle these challenges, this paper introduces innovative solutions, including the development of an automation framework that seamlessly integrates with test cases and reporting tools like TestRail and Jira. This integration facilitates the automatic recording of bugs in Jira, enhancing bug reporting and communication between manual QA and automation teams as well as TestRail have all newly added automated testcases as soon as it is part of the automation suite. The paper demonstrates how this framework empowers management by providing clear insights into ongoing automation activities, bug origins, trend analysis, and test case specifics. "Mastering Test Automation" serves as a comprehensive guide for organizations aiming to enhance their quality assurance processes through effective test automation. It not only identifies the common pitfalls and challenges but also offers practical solutions to bridge the gaps, resulting in a more streamlined and efficient QA process. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=automation%20framework" title="automation framework">automation framework</a>, <a href="https://publications.waset.org/abstracts/search?q=API%20integration" title=" API integration"> API integration</a>, <a href="https://publications.waset.org/abstracts/search?q=test%20automation" title=" test automation"> test automation</a>, <a href="https://publications.waset.org/abstracts/search?q=test%20management%20tools" title=" test management tools"> test management tools</a> </p> <a href="https://publications.waset.org/abstracts/174500/mastering-test-automation-bridging-gaps-for-seamless-qa" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/174500.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">73</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12421</span> The Impact of Environmental Social and Governance (ESG) on Corporate Financial Performance (CFP): Evidence from New Zealand Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Muhammad%20Akhtaruzzaman">Muhammad Akhtaruzzaman</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The impact of corporate environmental social and governance (ESG) on financial performance is often difficult to quantify despite the ESG related theories predict that ESG performance improves financial performance of a company. This research examines the link between corporate ESG performance and the financial performance of the NZX (New Zealand Stock Exchange) listed companies. For this purpose, this research utilizes mixed methods approaches to examine and understand this link. While quantitative results found no robust evidence of such a link, however, the qualitative analysis of content data suggests a strong cooccurrence exists between ESG performance and financial performance. The findings of this research have important implications for policymakers to support higher ESG-performing companies and for management practitioners to develop ESG-related strategies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ESG" title="ESG">ESG</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20performance" title=" financial performance"> financial performance</a>, <a href="https://publications.waset.org/abstracts/search?q=New%20Zealand%20firms" title=" New Zealand firms"> New Zealand firms</a>, <a href="https://publications.waset.org/abstracts/search?q=thematic%20analysis" title=" thematic analysis"> thematic analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=mixed%20methods" title=" mixed methods"> mixed methods</a> </p> <a href="https://publications.waset.org/abstracts/183647/the-impact-of-environmental-social-and-governance-esg-on-corporate-financial-performance-cfp-evidence-from-new-zealand-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/183647.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">66</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">12420</span> Existence of Financial Service Authority Prior to 2045</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Syafril%20Hendrik%20Hutabarat">Syafril Hendrik Hutabarat</a>, <a href="https://publications.waset.org/abstracts/search?q=Hartiwiningsih"> Hartiwiningsih</a>, <a href="https://publications.waset.org/abstracts/search?q=Pujiyono%20Suwadi"> Pujiyono Suwadi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The Financial Service Authority (FSA) was formed as a response to the 1997 monetary crisis and the 2008 financial crisis so that it was more defensive in nature while developments in information and communication technology have required state policies to be more offensive to keep up with times. Reconstruction of Authorities of the FSA's Investigator is intended to keep the agency worthy to be part of an integrated criminal justice system in Indonesia which has implications for expanding its authority in line with efforts to protect and increase the welfare of the people. The results show that internal synergy between sub-sectors in the financial services sector is not optimised, some are even left behind so that the FSA is not truly an authority in the financial services sector. This research method is empirical. The goal of synergy must begin with internal synergy which has its moment when Indonesia gets a demographic bonus in the 2030s and becomes an international logistics hub supported by the national financial services sector. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=reconstruction" title="reconstruction">reconstruction</a>, <a href="https://publications.waset.org/abstracts/search?q=authorities" title=" authorities"> authorities</a>, <a href="https://publications.waset.org/abstracts/search?q=FSA%20investigators" title=" FSA investigators"> FSA investigators</a>, <a href="https://publications.waset.org/abstracts/search?q=synergy" title=" synergy"> synergy</a>, <a href="https://publications.waset.org/abstracts/search?q=demography" title=" demography"> demography</a> </p> <a href="https://publications.waset.org/abstracts/167372/existence-of-financial-service-authority-prior-to-2045" class="btn btn-primary btn-sm">Procedia</a> 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