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THE IMPACT OF AUDITOR EXPERIENCE AND COMPETENCE ON AUDIT QUALITY WITH MODERATING ROLE OF AUDITORS ETHICS: EVIDENCE FROM IRAQ 审计师经验和能力对审计质量的影响与审计师道德的调节作用:来自伊拉克的证据
Russian Law Journal Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1880
ABBAS MOHSIN AREEF ALSAEEDI, YAHYA KAMYABI
{"title":"THE IMPACT OF AUDITOR EXPERIENCE AND COMPETENCE ON AUDIT QUALITY WITH MODERATING ROLE OF AUDITORS ETHICS: EVIDENCE FROM IRAQ","authors":"ABBAS MOHSIN AREEF ALSAEEDI, YAHYA KAMYABI","doi":"10.52783/rlj.v11i11s.1880","DOIUrl":"https://doi.org/10.52783/rlj.v11i11s.1880","url":null,"abstract":"The purpose of this research is to examine the moderating role of auditors’ ethics on the relationship between critical factors (experience and competence) and audit quality. To achieve the objectives of the research, the researcher conducted tests to determine the relationship between research variables through literature review and direct survey of auditors. Primary data obtained through questionnaires and data analysis. A 91-questionnaire survey chosen as samples from auditing and accounting offices in Iraq. This study based on the descriptive analytic approach. In this research, the relationship between the research variables investigated through 32 questions. The hypotheses tested by using the statistical software SPSS 28 and smartPLS4. The results show that auditor experience and auditor competence have a positive influence on audit quality. In addition, auditors’ ethics play moderating role on the relationship among the factors (auditor’s experience and auditor’s competence) and audit quality.","PeriodicalId":42429,"journal":{"name":"Russian Law Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44758881","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 AESTHETICS OF THE PARADOX OF PRESENCE AND ABSENCE IN SUFI POETRY UNTIL THE END OF THE SEVENTH HIJRI CENTURY 七世纪末苏菲诗歌存在与不存在悖论的美学
Russian Law Journal Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.2018
Manal Kamel KURDI, AQEEL ALKHQANI
{"title":"THE AESTHETICS OF THE PARADOX OF PRESENCE AND ABSENCE IN SUFI POETRY UNTIL THE END OF THE SEVENTH HIJRI CENTURY","authors":"Manal Kamel KURDI, AQEEL ALKHQANI","doi":"10.52783/rlj.v11i11s.2018","DOIUrl":"https://doi.org/10.52783/rlj.v11i11s.2018","url":null,"abstract":"The importance of research lies in the distinctive nature of Sufi poetry characterized by the divine love. This characteristic has been considered the main source of Sufi poetry. Furthermore, the chosen timeframe for the research represents the era of flourishing Sufism, where its prominent figures, such as Al-Hallaj, Ash-Shibli, Tha'l-Nun Al-Misri, Al-Niffari, Ibn Al-Khayzani, and others, gained fame both in the East and the West. Therefore, the study of this poetry aims to uncover the paradox that surprises the reader by concealing the primary meaning and guiding them towards the secondary meaning and the intentions of the text.","PeriodicalId":42429,"journal":{"name":"Russian Law Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44923085","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 STRATEGY OF RAPPROCHEMENT BETWEEN IRAN AND SAUDI ARABIA IS AN IMPORTANT STEP TOWARDS PEACE AND STABILITY IN THE REGION 伊朗和沙特阿拉伯之间的和解战略是朝着该地区和平与稳定迈出的重要一步
Russian Law Journal Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1879
HAZIM JERRI MNEKHIR
{"title":"THE STRATEGY OF RAPPROCHEMENT BETWEEN IRAN AND SAUDI ARABIA IS AN IMPORTANT STEP TOWARDS PEACE AND STABILITY IN THE REGION","authors":"HAZIM JERRI MNEKHIR","doi":"10.52783/rlj.v11i11s.1879","DOIUrl":"https://doi.org/10.52783/rlj.v11i11s.1879","url":null,"abstract":"This research dealt with the transformations of the Iranian-Saudi relations, which witnessed great tension during the recent period, as the factors of those tensions were reviewed and analyzed in detail, and this research focused on three main axes. The first axis dealt with the reasons that pushed the Saudi-Iranian relations to rapprochement in the recent period, which includes recognition of the Iranian reality and a joint dialogue between the two parties. The second axis touched on the factors that led to strained relations between Saudi Arabia and Iran, which include the struggle for regional influence in the Middle East, religious and sectarian differences between Sunnis and Shiites, interference in the internal affairs of Arab countries, and conflict over regional issues such as Yemen, Syria and Lebanon. The third axis dealt with the transformations that occurred in the Iranian-Saudi relations during the recent period, and analyzed the positive effects that would be reflected in the region in the event of the continuation of this rapprochement. The obstacles that could face this convergence were also analyzed. In the end, it was emphasized that the rapprochement between Saudi Arabia and Iran is an important step towards peace and stability in the region, and that the two parties must continue dialogue and negotiation and overcome differences to achieve the interests of the people in the region in general.","PeriodicalId":42429,"journal":{"name":"Russian Law Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43995375","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 MECHANISMS AGAINST THE ELECTRONIC CRIMES IN THE ALGERIAN PENAL CODE 阿尔及利亚刑法中打击电子犯罪的机制
Russian Law Journal Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1916
CHIKH MOHAMED ZAKARIA, BENMELOUKA KAOUTHAR
{"title":"THE MECHANISMS AGAINST THE ELECTRONIC CRIMES IN THE ALGERIAN PENAL CODE","authors":"CHIKH MOHAMED ZAKARIA, BENMELOUKA KAOUTHAR","doi":"10.52783/rlj.v11i11s.1916","DOIUrl":"https://doi.org/10.52783/rlj.v11i11s.1916","url":null,"abstract":"The spread of modem technology and its uses that affected all the life aspects brought about positive and negative changes and transformations. Undoubtedly, the information revolution and the high techniques it is based on such as the computers and internet left positive effects and made a giant leap for the people’s and states’ lives thanks to the speed and exactitude of these systems. Moreover, these systems allow for storing information and exchanging them easily. Nevertheless, this technology led to many negatives such as the difficulty of achieving the information security due to the easy access to them, and the violation of information and their freedom. \u0000            The technological advance and the spread of the modern communication tools brought about a new form of crimes called the electronic crime. Therefore, the Algerian Legislator intervened against it to provide penal protection for the information systems through making amendments on the penal code to make it respond to the criminal developments in the field of information and communication technologies ICT. Besides, He enacted new laws to guarantee the penal protection to the electronic transactions. In this context, our study shall focus on the protection imposed by the Algerian Legislator on the information systems in the penal code. \u0000            Based on what was said, we raise the following questions: What is meant by the electronic crime? What are the mechanisms set against it by the Algerian Legislator in the penal code? To what extent did the Legislator succeed in fighting the electronic crime with all its forms and, thus, providing an effective penal protection to the information systems? This shall be answered through defining the electronic crime and showing its characteristics in the first chapter, and then identifying the mechanisms set by the Algerian Legislator in the Algerian penal code in the second chapter.","PeriodicalId":42429,"journal":{"name":"Russian Law Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47456238","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 MENTAL IMAGES AND INTROSPECTION OF CONCEPTS, READING THE REALISTIC PERCEPTION IN CONTEMPORARY PLASTIC ARTS 心理意象与概念内省,解读当代造型艺术中的现实感知
Russian Law Journal Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1930
Ayoob Bannaw Hassoon, PROF. Aqeel Sahih Faisal
{"title":"THE MENTAL IMAGES AND INTROSPECTION OF CONCEPTS, READING THE REALISTIC PERCEPTION IN CONTEMPORARY PLASTIC ARTS","authors":"Ayoob Bannaw Hassoon, PROF. Aqeel Sahih Faisal","doi":"10.52783/rlj.v11i11s.1930","DOIUrl":"https://doi.org/10.52783/rlj.v11i11s.1930","url":null,"abstract":"Current research addresses the process of realization and its differentiation through two fundamental pillars of human knowledge: concepts and mental images; which are the mainstays of understanding and interpretation of the phenomena we see in reality; which is characterized by clockwork, all of which is thought through language, and different languages even different ideas (concepts) that reflect all mental corrections, and concepts are a derivative and a systematic repository of thought; Man returns to him as a cognitive repertoire for solving all sensory and non-sensory issues and in art concepts work the same; With the difference that in art they come direct images of meaning on the one hand; On the other hand, indirectly, mental deportations are based on an understanding of the intent. The researcher elaborated on this and illustrated it in this tagged study, which included the following joints: \u0000The prelude to the research included the formation of the question that was the culmination of the problem of research: the question of how artists included in the representation and illustrative manipulation of concepts, or the modification of mental images and the work of new concepts? The extent to which artists marry the world ' To achieve wider than expected cities? The researcher then developed the boundaries of the research with its three hinges, followed by the identification and definition of terminology, followed by the theoretical robustness: in which the researcher developed the theoretical robustness that included: perception of reality through the product of concepts and intellectual images as a cognitive mattress, and then the research procedures, which contained the method used and analysis of the research sample, and analysis of the findings and conclusions.","PeriodicalId":42429,"journal":{"name":"Russian Law Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43786636","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
A STUDY ON EFFECTIVENESS OF EMPLOYEE WELFARE MEASURES AT VALUE INGREDIENTS PVT LTD 价值配料PVT有限公司员工福利措施的有效性研究
Russian Law Journal Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1865
R. Jayashree, S. Kumar
{"title":"A STUDY ON EFFECTIVENESS OF EMPLOYEE WELFARE MEASURES AT VALUE INGREDIENTS PVT LTD","authors":"R. Jayashree, S. Kumar","doi":"10.52783/rlj.v11i11s.1865","DOIUrl":"https://doi.org/10.52783/rlj.v11i11s.1865","url":null,"abstract":"Laws mandate the employer to provide certain perks to employees in addition to earnings or salary; these benefits might be statutory or non-statutory. By easing the financial strain on workers, it enhances their standard of living. For the worker's basic needs, the workplace should offer reasonable amenities. \u0000An effort has been made in the current study to examine employee welfare facilities and their effects on workers' productivity in manufacturing organisations. By giving them a questionnaire, a sample of 50 employees from primary research were used to examine the welfare facilities. It is possible to draw the conclusion that while the company's employee wellness facilities are satisfactory, there is still room for development. in order to improve productivity, effectiveness, and efficiency in order to achieve organizational goals.","PeriodicalId":42429,"journal":{"name":"Russian Law Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48594500","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
Retracted 收回了
Russian Law Journal Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1978
None Retracted
{"title":"Retracted","authors":"None Retracted","doi":"10.52783/rlj.v11i11s.1978","DOIUrl":"https://doi.org/10.52783/rlj.v11i11s.1978","url":null,"abstract":"Retracted","PeriodicalId":42429,"journal":{"name":"Russian Law Journal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135791950","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
AL-MAQRIZI, READING IN HIS SOCIAL AND SCIENTIFIC BIOGRAPHY AL-MAQRIZI的社会科学传记解读
Russian Law Journal Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1898
JANAN JOUDA JABER AL-ENEZI, EMAN TALIB JABER
{"title":"AL-MAQRIZI, READING IN HIS SOCIAL AND SCIENTIFIC BIOGRAPHY","authors":"JANAN JOUDA JABER AL-ENEZI, EMAN TALIB JABER","doi":"10.52783/rlj.v11i11s.1898","DOIUrl":"https://doi.org/10.52783/rlj.v11i11s.1898","url":null,"abstract":"Al-Maqrizi (d. 845 AH / 1442 BC) is considered one of the most prominent Muslim historians in general and Egyptian historians in particular, due to the important effects he left in the field of history. His book AL-MAWA’IZ WAL-I’TIBAR FI DHIKR AL-KHITAT WAL-ATHAR, known as al-Khatat al-Maqriziyya, is one of these valuable works. Al-Maqrizi represents a true embodiment of the encyclopedic historian who recorded Islamic history in all its aspects. As his broad knowledge culture enabled him to write historically far from the generally accepted stereotype. He is a historian, interpreter, updater, economist and socialite. This influence appears evident in his writings, which show his social and economic views in a critical and analytical spirit. Therefore, we find that the researchers found in it a wide scope for many studies in various scientific aspects. And the second matter: related to the content of his book “Al-Khitat”, which absorbed the history of Egypt in all its era until his era. Presenting this date in a clear, sequential way that makes it easier for the recipient to comprehend, despite the length of time. This study attempts to monitor Al-Maqrizi reading in his social and scientific biography due to the impact of his scientific life on the history of Egypt and the historians of his time.","PeriodicalId":42429,"journal":{"name":"Russian Law Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48124135","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 ACCOUNTABILITY OF REGIONAL REVENUE AND EXPENDITURES BUDGET IN REGIONAL PEOPLE'S REPRESENTATIVE COUNCIL PINRANG 区域人民代表会议收支预算问责制
Russian Law Journal Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1979
Badruzzaman Iain, Parepare
{"title":"THE ACCOUNTABILITY OF REGIONAL REVENUE AND EXPENDITURES BUDGET IN REGIONAL PEOPLE'S REPRESENTATIVE COUNCIL PINRANG","authors":"Badruzzaman Iain, Parepare","doi":"10.52783/rlj.v11i11s.1979","DOIUrl":"https://doi.org/10.52783/rlj.v11i11s.1979","url":null,"abstract":"Regional People's Representative Council (DPRD) is one of the administrators of the regional administration, holding the same position as the Regional Head. Due to its legislative, budgetary, and supervisory responsibilities, DPRD plays a crucial role in overseeing the implementation of regional government, in this instance pertaining to regional legal products. The purpose of the DPRD's oversight of the implementation of regional regulations is to better protect the people's interests in all government policies, including those of the regional government. DPRD oversight is political oversight of policies, oversight of regional autonomy implementation in the context of creating good governance, and oversight of DPRD over regional legal products, namely regional regulations in the era of autonomy.[1] \u0000  \u0000[1] Nurdiyana , \" supervision of the implementation of regional regulations is connected with Law NO.9 of 2015 concerning the second amendment to Law NO.23 of 2014 concerning regional government in creating good governance ( Jurnal Surya Kencana Dua: Dynamics of Legal Issues ) and Justice Vol.4 No.1 July 2017), p.1","PeriodicalId":42429,"journal":{"name":"Russian Law Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42831247","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
A STUDY ON WORK LIFE BALANCE OF EMPLOYEES AT HYUNDAI MOTORS INDIA LIMITED, SRIPERUMBUDUR 现代汽车印度有限公司员工工作与生活平衡研究
Russian Law Journal Pub Date : 2023-05-29 DOI: 10.52783/rlj.v11i11s.1861
B. SELVAKUMAR et al.
{"title":"A STUDY ON WORK LIFE BALANCE OF EMPLOYEES AT HYUNDAI MOTORS INDIA LIMITED, SRIPERUMBUDUR","authors":"B. SELVAKUMAR et al.","doi":"10.52783/rlj.v11i11s.1861","DOIUrl":"https://doi.org/10.52783/rlj.v11i11s.1861","url":null,"abstract":"The project entitled “A STUDY ON WORK LIFE BALANCE OF EMPLOYEES AT “HYUNDAI MOTORS INDIA LIMITED, SRIPERUMBUDUR “ The objective of the study includes to study the Work Life Balance of employees at Hyundai Motor India Limited, Sriperumbudur, to study the level of stress among employees, to study the existing Work Life Balance policies, to analyse whether their designation affects their work life balance, to analyse the effectiveness of Work Life Balance and to study whether the employees are satisfied with their Work Life Balance. The research design used here is descriptive research design and the researcher adopted convenience sampling method. The sample size is taken as 70 and analysis was done based on the data collected from the questionnaire. The tools used to analyse the data are Percentage analysis, Correlation, One-way Anova and T-Test. Various suggestions were advised to the management that a coordinating committee with the representatives of management and employees should be constituted which is a great initiative from employee‘s point of view. The committee can give broad guidelines to the management in creating a family friendly and work support environment in their respective departments which can also become a platform for employees to voice their concerns about work-life issues.","PeriodicalId":42429,"journal":{"name":"Russian Law Journal","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42169164","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
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