Journal of Social Studies最新文献_第9页

The Level of Organizational Learning and its Impact on Job Performance: A Field Study at the Private Banks in Hodeida City 组织学习水平及其对工作绩效的影响:荷台达市民营银行的实地研究

Journal of Social Studies Pub Date : 2021-03-02 DOI: 10.20428/jss.v26i4.1743

Abdulkarem Qasem Ali Al-Baeem, Abdulmalek Ahmed Ahmed Al-Maamari

引用次数: 0

Teacher's Role in Developing Values of Civilization among High School Students in Buraydah City in Saudi Arabia 教师在沙特阿拉伯布赖达市中学生文明价值观培养中的作用

Journal of Social Studies Pub Date : 2021-03-02 DOI: 10.20428/jss.v26i4.1742

Fatima Jaber Al-Shahri

引用次数: 0

The Impact of the Standards Implementation of Internal Audit Attributes on the Internal Control System Effectiveness: A Field Study of Banks in Yemen 内部审计属性标准执行对内部控制系统有效性的影响:也门银行的实地研究

Journal of Social Studies Pub Date : 2021-03-02 DOI: 10.20428/jss.v26i4.1744

Mohammed Ali M. Al-Rubaidi, Abdulelah Ahmed Khobah

{"title":"The Impact of the Standards Implementation of Internal Audit Attributes on the Internal Control System Effectiveness: A Field Study of Banks in Yemen","authors":"Mohammed Ali M. Al-Rubaidi, Abdulelah Ahmed Khobah","doi":"10.20428/jss.v26i4.1744","DOIUrl":"https://doi.org/10.20428/jss.v26i4.1744","url":null,"abstract":"This study aimed to investigate the impact of the implementation of internal audit characteristics on the effectiveness of the internal control system in banks in Yemen. To achieve the objective of this study, a questionnaire was designed as a tool for collecting the data from the study community which consisted of (18) banks in Yemen, (14) of which, in Sana'a city, were taken as a sample. The sample consisted of 190 employees selected from the internal auditors, internal audit committees and finance managers. The SPSS was used to analyze 155 questionnaires that were valid for analysis. The results of the study revealed that there is a statistically significant positive impact on the implementation of all standards of internal audit characteristics on the effectiveness of the internal control system. In the light of the findings, the study recommends that the Yemeni banks should adopt procedures to enhance the effectiveness of the internal control system, including providing sufficient authority for the internal audit activity The team of internal audit should have absolute independence and continuous training in line with international standards and developments; in addition, conducting a periodic and continuous evaluation of the internal audit activity is recommended to enhance the effectiveness of the internal control system.","PeriodicalId":34495,"journal":{"name":"Journal of Social Studies","volume":"152 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78302656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Role of Financial Analysis in Mitigating Banking Default " Study on Yemeni Islamic Banks"

Journal of Social Studies Pub Date : 2021-03-02 DOI: 10.20428/jss.v26i4.1741

Zahair Ahmed Ali Ahmed, Ameen Abdulgaleel Saeed Saeed

引用次数: 0

The Impact of Human Resources Development Strategy on Achieving the Sustainable Organizational Excellence in the Yemeni Banks 也门银行人力资源开发战略对实现可持续组织卓越的影响

Journal of Social Studies Pub Date : 2021-03-02 DOI: 10.20428/jss.v26i4.1740

Abdullatif Musleh Mohammed Ayedh, Adel Mohammed Ahssan Beshr

{"title":"The Impact of Human Resources Development Strategy on Achieving the Sustainable Organizational Excellence in the Yemeni Banks","authors":"Abdullatif Musleh Mohammed Ayedh, Adel Mohammed Ahssan Beshr","doi":"10.20428/jss.v26i4.1740","DOIUrl":"https://doi.org/10.20428/jss.v26i4.1740","url":null,"abstract":"This study aimed to investigate the impact of human resources development strategy on achieving the sustainable organizational excellence in the Yemeni banks. To achieve this objective, the analytical descriptive method was used. The study population consisted of 1314 employees from 10 Yemeni banks. The study sample of (306) was selected by using a non-stratified random method. The data were collected by a questionnaire. The collected data were processed and analyzed using the SPSS. The results of the study revealed that there was a discrepancy in the impact of the variables of the human resources development strategy on achieving the sustainable organizational excellence in the Yemeni banks. The highest degree of impact was found in the variable of innovation development strategy, whereas the lowest degree of impact was found in the human resources training strategy. In light of the findings, the study recommends that the Yemeni banks need to enhance the emphasis on achieving the sustainable organizational excellence of all dimensions and increase their attention to the implementation of human resource development strategy of all dimensions as this has a positive impact on achieving the sustainable organizational excellence.","PeriodicalId":34495,"journal":{"name":"Journal of Social Studies","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78040100","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Impact of Core Competencies on Achieving Organizational Excellence: A Field Study at Yemeni Private Universities 核心竞争力对实现组织卓越的影响:也门私立大学的实地研究

Journal of Social Studies Pub Date : 2021-02-15 DOI: 10.20428/jss.v26i3.1733

Murad Mohammed Abdullah Al-Nashmi, Salwa Mohammed Ali Heba

{"title":"The Impact of Core Competencies on Achieving Organizational Excellence: A Field Study at Yemeni Private Universities","authors":"Murad Mohammed Abdullah Al-Nashmi, Salwa Mohammed Ali Heba","doi":"10.20428/jss.v26i3.1733","DOIUrl":"https://doi.org/10.20428/jss.v26i3.1733","url":null,"abstract":"The study aimed at identifying the impact of core competencies in achieving organizational excellence in Yemeni private universities. To achieve this goal, the study used the descriptive analytical method. For the purpose of data collection, a questionnaire was developed and distributed to (150) deans and directors at the universities. The data were analyzed using simple regression analysis. The results showed that there is a significant effect of the core competencies on organizational excellence in private universities in Yemen. Results also showed that there were significant differences attributed to the variable of university size. The results also showed that there were significant differences related to organizational excellence at the 0.05 level attributed to the size of the university. The study recommends building and developing the core competencies, as an important source for achieving organizational excellence and competitive advantage in universities, and making use of them to form a unique feature that is difficult to imitate, contributing to providing distinguished services. This can contribute to reaching a large segment of beneficiaries. Yemeni private universities should also promote the application of the principles of corporate governance to ensure positive changes in the internal environment and develop their performance in general, which may result in making positive changes in the surrounding community.","PeriodicalId":34495,"journal":{"name":"Journal of Social Studies","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80929225","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Role of Accounting Information in Reducing Variable Educational Cost at the University of Saba Region 萨巴地区大学会计信息在降低可变教育成本中的作用

Journal of Social Studies Pub Date : 2021-02-15 DOI: 10.20428/jss.v26i3.1735

Abdulsalam Mohammed Mahdi Ainaa

{"title":"Role of Accounting Information in Reducing Variable Educational Cost at the University of Saba Region","authors":"Abdulsalam Mohammed Mahdi Ainaa","doi":"10.20428/jss.v26i3.1735","DOIUrl":"https://doi.org/10.20428/jss.v26i3.1735","url":null,"abstract":"This study aimed to identify the role of accounting information –in terms of its availability, features and use- in reducing variable educational cost at the University of Saba Region. The study followed the descriptive analytical method by administering a questionnaire to collect data. The population and sample of study was all those responsible for running the cost of teaching at the rector's office, faculties, centers and heads of departments (34 members). Thirty four questionnaires were distributed to them, but only (30) were returned and were valid for analysis, which made (88.23%) of the total number of questionnaires. Major findings revealed that the role of accounting information in reducing educational cost scored a medium rank (59.5%), where its availability scored even less than that (48.8); its features scored a medium rank (59.5%); and the use of such information scored a medium rank as well (59%). The study recommends including paying more attention to accounting systems, as they help in reducing costs; awareness-raising of financial issues among people in charge of running the cost of education; setting up a department for financial analysis and evaluation of the organizational structure; and including financial issues in the process of performance evaluation.","PeriodicalId":34495,"journal":{"name":"Journal of Social Studies","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80904937","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Reliability of Tax Declarations and their Impact on Reducing Commercial and Industrial Profits Tax Evasion in Yemen 税务申报的可靠性及其对减少也门商业和工业利得税逃税的影响

Journal of Social Studies Pub Date : 2021-02-15 DOI: 10.20428/jss.v26i3.1736

Sultan Ali Ahmed Al-Sorihi

{"title":"Reliability of Tax Declarations and their Impact on Reducing Commercial and Industrial Profits Tax Evasion in Yemen","authors":"Sultan Ali Ahmed Al-Sorihi","doi":"10.20428/jss.v26i3.1736","DOIUrl":"https://doi.org/10.20428/jss.v26i3.1736","url":null,"abstract":"This study aimed to investigate the reliability of tax declarations and their impact on reducing commercial and industrial profits tax evasion in Yemen. To achieve this objective, the periodic reports of the executive tax units of large taxpayers during 2010 -2013 were used, and results of auditing tax declarations by the tax units were reviewed. The tax declarations belonged to registered public or mixed sector establishments and institutions, or money, individual companies, or in organizations and associations. The study sample consisted of “402” taxpayers who submitted their tax declarations for 2010-2013. For data analysis, the SPSS package was used, through which descriptive analysis was used according to business sectors: correlation analysis and simple regression analysis for four consecutive years. The study results revealed a significant impact of the reliability of tax declarations on reducing commercial and industrial profits tax evasion in Yemen. The study showed that the submission of reliable information about real incomes by large tax payers was considered the most important factor for reducing tax evasion. The study stressed the need to review the declarations, without exceeding the specified period of two years. It also stressed the need to update the system of reviewing tax declarations submitted by taxpayers, and to apply the penalties stipulated in the Income Tax Law No. 17 of 2010 concerning cases of evading commercial and industrial profits tax.","PeriodicalId":34495,"journal":{"name":"Journal of Social Studies","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86674275","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Women and gender stereotyping in media from the point of view of structuration theory 从结构理论看媒体中的女性与性别刻板印象

Journal of Social Studies Pub Date : 2021-01-01 DOI: 10.21831/jss.v17i2.40326

Awanis Akalili, Indah Sari

{"title":"Women and gender stereotyping in media from the point of view of structuration theory","authors":"Awanis Akalili, Indah Sari","doi":"10.21831/jss.v17i2.40326","DOIUrl":"https://doi.org/10.21831/jss.v17i2.40326","url":null,"abstract":"This research is a thought process on social structure that is not understood as the consequence of human repetitive action. This has become folkways, causing gender stereotyping of women even more perpetuated by media's various narrations. This research aims to describe gender stereotyping of women in Indonesian television media. This was done by analyzing the broadcasting shows by using Gidden's theory of structuration. This descriptive research is a literary study that includes books, journals, researches and websites as the data. The collected data then analyzed by using Giddens' structuration theory. This article began with the review on structuration theory. Next is a review on structuration theory from the point of view of commmunication study. The gender stereotyping of women case in the media was then broken down and analyzed by using structuration theory. The result showed that the agent's action and the structure are inseparable, in harmony with Gidden's concept of duality. In fact, many women have put up a fight against this gender stereotyping through social-feminist movements. On the other hand, they actually do follow the existing structure both unconsciously and consciously. This structure, however, is still growing among the people of modern society.","PeriodicalId":34495,"journal":{"name":"Journal of Social Studies","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68452397","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Traceability model system as originality assurance method for honey product, Indonesia 可追溯模型系统作为蜂蜜产品的原创性保证方法，印度尼西亚

Journal of Social Studies Pub Date : 2021-01-01 DOI: 10.21831/jss.v17i2.42602

J. A. Putritamara, Rahmi Yuniarti, A. Kusumastuti

{"title":"Traceability model system as originality assurance method for honey product, Indonesia","authors":"J. A. Putritamara, Rahmi Yuniarti, A. Kusumastuti","doi":"10.21831/jss.v17i2.42602","DOIUrl":"https://doi.org/10.21831/jss.v17i2.42602","url":null,"abstract":"Honey is a hype product as immunity booster in the health shock covid-19. Unbalance of supply and demand has raised the price and made the consumer could not afford it. Besides that, global issue about unoriginal honey which spreads in society has made the consumer has negative stigma on SMEs honey product because it does not have complete food safety certification as commercial company. Objective of the research was to increase the consumer trust through originality assurance for honey product from traceability system. The research is a case study with FGD method and then followed by Interpretive Structural Modeling (ISM) analysis and Business Process Notation as solution. Result of the research showed that the distribution aspect has great power to affect the stakeholder and logistic aspects, due to success of both aspects are determined by distribution aspect. While the stakeholder aspect does not have any power to affect other aspect because if the business system has correct SOP, then both aspects will have appropriate supply chain management. Therefore, the solution is business process improvisation, so that to increase the trust local brand for honey product, it must be optimized through recording system of customer journey, so that the producer could trace the barrier and enabler factors about perspective of the honey originality","PeriodicalId":34495,"journal":{"name":"Journal of Social Studies","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68452021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0