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Effect of internal mechanisms for corporate governance on internal audit quality

Soliman. Karima¹, Mohamed, Hassnaa¹, Moawad, Nasreen²

^1.Department of Accounting College of Applied Studies and Community Service Applied Studies and Community Service - Imam Abdul Rahman bin Faisal University

^2.Department of marketing, College of Applied Studies and Community Service Applied Studies and Community Service - Imam Abdul Rahman bin Faisal University

khmohamed@iau.edu.sa

Abstract: Growing interest in studying the mechanisms of governance and how to activate it after the financial crises and collapses of major international companies were the need to develop and implement mechanisms that are binding on all enterprises in order to maintain The rights of all stakeholders and to achieve effective oversight and accountability through integration and interaction between these mechanisms, the study aims to measure the effect of applying the internal mechanisms of corporate governance (Board of Directors Audit Committee) on internal audit and quality measured m in 3 dimensions (objectivity-professionalism-the nature of internal audit work) in the Saudi commercial banks and included Sample 3 commercial banks (the largest three commercial banks in Saudi Arabia in terms of assets), the survey was also distributed lists of employees of the internal audit department in the three banks to measure the variable The study's results, to confirm the existence of moral effect variable properties of Board and Audit Committee on audit quality, therefore the study recommended activating mechanisms of environmental governance, Saudi Arabia And to increase the independence of the internal audit Department of commercial banks in Saudi Arabia.

[Soliman. Karima, Mohamed, Hassnaa, Moawad, Nasreen. Effect of internal mechanisms for corporate governance on internal audit quality. Rep Opinion 2019;11(3):1-7]. ISSN 1553-9873 (print); ISSN 2375-7205 (online). http://www.sciencepub.net/report. 1. doi:10.7537/marsroj110319.01.

Keywords: Internal audit, Audit Committee, Board of Directors, corporate governance, commercial banks.

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Company characteristics and Dividend Payments in Banking Industry

Ms. Sapna Goyal

Assistant Professor, Department of Commerce, Chaudhary Bansi Lal University, Bhiwani, Haryana (India)

e-mail: sapnaneerajgoyal@gmail.com

Abstract: In case of Banking Industry interest payment and lagged dividend were the most important determinants of dividend payment as the regression coefficients of these variables have the highest values during most of the years and were found statistically significant for six and seven years respectively. The regression coefficients of interest payment have negative values during most of the years under study, which suggests that there was a negative relationship between dividend payment This analysis suggests that there was a positive relationship between lagged dividend and dividend paid in the current year, which supports the hypothesis. Similarly the regression coefficients of operating profit have positive values during most of the years under study and were found statistically significant for nine years out of sixteen years of the study. This suggests that there was a positive relationship between operating profit and dividend payment, which supports the hypothesis. Likewise, the regression coefficients of company size have positive values during most of the years of study and were found statistically significant for four years out of the sixteen years of study which suggests that there was a positive relationship between company size and dividend paid which yet again supports the hypothesis It means companies larger in size tend to pay more dividend than the smaller ones The regression coefficients of debt equity ratio have negative values during most of the years under study period which suggests that there was a negative relationship between debt equity ratio and dividend paid which support the hypothesis. It means levered firms tend to pay fewer dividends than the unlevered ones. The regression coefficients of growth rate of total assets have negative values during most of the years under study and were also found statistically significant during four years. This suggests that there was a negative relationship between growth rate of total assets and dividend payment, which supports the hypothesis. It means companies having high growth opportunities tend to prefer retained earnings as source of found for investment. The regression coefficients of interest paid have negative values during most of the years and were found statistically significant for ten years out of sixteen years of study. This suggests that there was a negative relationship between interest payment and dividend paid which support the hypothesis. The regression coefficients of current ratio has positive values during most of the years and were found statistically significant for two years out of the sixteen years of the study. This suggests that there was a positive relationship between current ratio and dividend paid which support the hypothesis.

[Goyal, S. Company characteristics and Dividend Payments in Banking Industry. Rep Opinion 2019;11(3):8-11]. ISSN 1553-9873 (print); ISSN 2375-7205 (online). http://www.sciencepub.net/report. 2. doi:10.7537/marsroj110319.02.

Keywords: Corporate Sector, Divided Policy, Company, Gurgaon, Haryana

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Objectives and challenges of ensuring economic and information security in the digital economy

Evgeniy A. Voronin¹ Igor V. Yushin²

¹Doctor (tech.), Professor, Leading Researcher of FRC Computer science and management» of RAS, Moscow, Russian Federation

E-mail: e.voronin1@gmail.com

²Ph.D., assistant Professor at RANEPA, Moscow, Russian Federation

E-mail: yushin-iv@ranepa.ru

Abstract: Ensuring information and economic security is among the major challenges of the digital economy. Although the problem is interdisciplinary and multifaceted in nature – being focused on two separate spheres, economy and information – both types of security it seeks to ensure are very much interrelated albeit their simultaneous increase may prove to be tricky to bring about. It is known that the availability of information stimulates economic growth while on the other hand can result in unwanted data leakage and economic losses. Restricting access to information through ill-conceived measures to increase its security we slow down economic growth while relaxing them we increase the likelihood of economic risks and losses. Consequentlyonly a balanced combination of economic security with cybersecurity can ensure the sustainable economic development of society in the digital environment. Any solution of the problem would use new technologies of artificial intelligence and machine learning. Ensuing R & D should render mathematical methods and algorithms for assessing and predicting information and economic security, taking into account their inherent interplay and conflicting agendas.

[Evgeniy A. Voronin Igor V. Yushin². Objectives and challenges of ensuring economic and information security in the digital economy. Rep Opinion 2019;11(3):12-17]. ISSN 1553-9873 (print); ISSN 2375-7205 (online). http://www.sciencepub.net/report. 3. doi:10.7537/marsroj110319.03.

Keywords: Digital economy, security, information security, economic security, blockchain, machine learning, artificial intelligence, economic and functional risks, investments, information, information space.

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Study On The Prevalenbce Of Sheep And Goats Ectoparasites In Sebeta, Centeral Ethopia

Demsis Mengistu and Melese Yenew

College of Veterinary Medicine, University of gondar, gondar, Ethiopia

Email: melese2007yenew@gmail.com

Abstract: A study on ectoparasites of sheep and goats was carried out in Sebeta, in South Western part of Oromia Regional State, Ethiopia, from November 2010 to March 2011, with the objectives of determining the prevalence of ectoparasites and identifying ectoparasites involved in sheep and goats. Out of 354 sheep and 106 goats examined, 35 % of sheep and 27.4% of goats were infested with one or more ectoparasites. The major ectoparasites identified in sheep were tick infestations (Rhipicephalus, Boophilus, Hyalomma and Ambylomma), followed by lice (Linognathus africanus) and lastly mite (Demodex). In goats, only tick infestations (Rhipicephalus, Boophilus and Ambylomma) were identified. The prevalence of ectoparasites infestations in both sheep and goats were significantly (p < 0.05) higher in adult than young animals. The prevalence of ectoparasites was higher in sheep than goats, but it was not statistically significant (P > 0.05). Both in sheep and goats, no significant difference between poor body condition and good body condition groups were observed for ectoparasite. There was no significance difference in prevalence of ectoparasite in female and male small ruminants. This study demonstrates that ectoparasites are prevalent in sheep and goats in the study area and require an appropriate control intervention.

[Demsis Mengistuand Melese Yenew. Study On The Prevalenbce Of Sheep And Goats Ectoparasites In Sebeta, Centeral Ethopia. Rep Opinion 2019;11(3):18-33]. ISSN 1553-9873 (print); ISSN 2375-7205 (online). http://www.sciencepub.net/report. 4. doi:10.7537/marsroj110319.04.

Keywords: Ectoparasites; Ethiopia; Goats; Prevalence; Sebeta; Sheep

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CRISPR and Cancer Biology Research Literatures

Mark Herbert

World Development Institute

39-06 Main Street, Flushing, Queens, New York 11354, USA, ma8080@gmail.com

Abstract: Cancer is the general name for a group of more than 100 diseases. Although there are many kinds of cancer, all cancers start because abnormal cells grow out of control. Untreated cancers can cause serious illness and death. The body is made up of trillions of living cells. Normal body cells grow, divide, and die in an orderly fashion. During the early years of a person’s life, normal cells divide faster to allow the person to grow. After the person becomes an adult, most cells divide only to replace worn-out or dying cells or to repair injuries. This article introduces recent research reports as references in the related studies.

[Mark Herbert. CRISPR and Cancer Biology Research Literatures. Rep Opinion 2019;11(3):34-67]. ISSN 1553-9873 (print); ISSN 2375-7205 (online). http://www.sciencepub.net/report. 5. doi:10.7537/marsroj110319.05.

Key words: cancer; life; research; literature; cell; CRISPR; Cas9; Genome editing

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South American Monsoon Time Scale

Gangadhara Rao Irlapati

H.NO.5-30-4/1, Saibabanagar, Jeedimetla, Hyderabad, India-500055

Email: scientistgangadhar@yahoo.com

Abstract: Many researches are being conducted by me on the global monsoon systems from 1980 to till date with an ideal to invent the mysteries of the world global monsoon system and formulating the basics of the Global Monsoon Time Scales to predict the weather changes and natural calamities in advance. In 1991, I submitted a research report on the world global monsoon systems along with a special report on Indian Monsoon Time Scale to Sri G. M. C. Balayogi, Member of Parliament (Lok Sabha). Sri G. M. C. Balayogi recommended that research report to the India Meteorological Department for implementation in the services of the people. In 1994, The Cabinet Secretariat of India recommended the Global Monsoon Time Scales to the Ministry of Science & Technology, Govt of India for implementation. In 1996, Many consultations were made with the Parliament House, President of India and other VVIPS. In 2005, Consultations were made with the India Meteorological Department about the Global Monsoon Time Scales for further research and development in the services of the people. In 2009, The Secretary, Minister of Science and Technology was also recommended the Global Monsoon Time Scale to the Indian Institute of Tropical Meteorology for further research and development. I have conducted many scientific researches on the Global Monsoon Time Scales and as a part these researches, I invented the South American Monsoon Time Scale which can help to study the past, present and future movements of the South American Monsoon.

[Gangadhara Rao Irlapati. South American Monsoon Time Scale. Rep Opinion 2019;11(3):68-84]. ISSN 1553-9873 (print); ISSN 2375-7205 (online). http://www.sciencepub.net/report. 6. doi:10.7537/marsroj110319.06.

Key words: Global Monsoons Time Scales, South American Monsoons Time Scale.

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Electronic banking implementation methodology, strategic approach in the third millennium

¹Mehdi Rouhi Khalili, ²Amin Balaghi Inalo, ³Javad Mehrabi

¹MA of Public Administration-Human Resource Management

²PhD Candidate of Public Administration-Comparative and Development, Qom Campus, University of Tehran, Tehran, Iran

³Faculty of Management and Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran (Corresponding Author)

Abstract: Rising growth and improvement of information technology has created revolution in people different aspects of life and performance organizations. This technology has changed the operating procedures and peoples attitude of organizations and governments, and has provided new industries, jobs and creativity to the affairs. Emersion of phenomena such as: electronic jobs, electronic trade, electronic banking are the main results of influence and improvement of information technology on economic. Our country is a young country in the presence and application of the electronic banking. There is a long way to achieve a desired status. In the field of electronic banking, so far wide activities have done, but the lack of some infrastructures at different aspects have led to slow these activities. Now, in the most advanced countries, banks have provided on-line banking services for their clients by internet. Clients can do most of their banking works without presence at bank by connecting to home page and using their special code. These factors provide the ground to facilitate of doing commercial and bought sold affairs that have led to increase the competition between banking and non banking institutions. Therefore, the electronic banking can be defined as a collector of facilities for clients who can access to the banking services by safe intermediates without the physical presence. On the other hand, implementation of electronic banking requires accompaniment and coordination of other executive and legal institutions correlate to banking system that without them, banks are not able to take new technology completely, in their affairs. This article has verified electronic banking and we as far as possible try to make this subject clear.

[Mehdi Rouhi Khalili, Amin Balaghi Inalo, Javad Mehrabi. Electronic banking implementation methodology, strategic approach in the third millennium. Rep Opinion 2019;11(3):85-94]. ISSN 1553-9873 (print); ISSN 2375-7205 (online). http://www.sciencepub.net/report. 7. doi:10.7537/marsroj110319.07.

Keywords: Importance and necessity of electronic banking, comparison traditional banking with electronic banking, the impact of electronic banking on organization structure of banks, barriers of electronic banking implementation in Iran.

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A Comparative Study on Some Nostalgic Contents in the Poems of Nizar Qabbani and Salman Harati

Fatmah Moradi

Master of Arabic language and literature, Semnan University, Semnan, Iran

Abstract: Nostalgia is mainly regarded as a grief created by remembering a matter in the unconscious mind of the artist and is converted into a poetic space. Nostalgia is mostly found in Nizar personal and social romantic poems; yet in Salman Harati poems, nostalgia is frequently reflected in its collective aspect and in his political – social poems. Among common axes of nostalgia in the poems of these two poets, such items as remembering days of rule of justice, freedom, regret about golden past days and childhood, as well as the wish to return to the utopia can be mentioned which have been embedded in their nostalgia.

[Fatmah Moradi. A Comparative Study on Some Nostalgic Contents in the Poems of Nizar Qabbani and Salman Harati. Rep Opinion 2019;11(3):95-100]. ISSN 1553-9873 (print); ISSN 2375-7205 (online). http://www.sciencepub.net/report. 8. doi:10.7537/marsroj110319.08.

Keywords: nostalgia, comparative literature, Nizar Qabbani, Salman Harati

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