Russian Law Journal最新文献

{"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}

{"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}

{"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}

{"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}

{"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}

{"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}

{"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}

{"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}

{"title":"IRAN'S ANTI-COMMUNIST RELIGIOUS PRINCIPLES AND THEIR IMPACT ON SOVIET IRANIAN RELATIONS 1979-1989","authors":"ASMAA JAWAD KADHIM HADDAD, FARQAD ABBAS QASIM","doi":"10.52783/rlj.v11i11s.1893","DOIUrl":"https://doi.org/10.52783/rlj.v11i11s.1893","url":null,"abstract":"This research sheds light on the study of the role of religious ideology in Iranian foreign policy towards the Soviet Union, since the establishment of the Islamic Republic in Iran in 1979, and how Ayatollah Khomeini wanted to export the principles of his Islamic revolution towards all countries of the world, including the Soviet Union with a communist orientation, according to the issue velayat-e faqih, until 1989.","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":"47195209","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}

{"title":"ETHICAL PRACTICES OF DENTISTS IN PUNE CITY: A CROSS SECTIONAL STUDY","authors":"Dr. Shrikanth Muralidharan, DR. Sudha Bala, Dr. N. Swapna, Patankar, Dr. Swapna Patankar, DR Monali, R. Nikalje, Dr.Tulsi Subramaniam, Mds author-Monali R. Nikalje","doi":"10.52783/rlj.v11i11s.1860","DOIUrl":"https://doi.org/10.52783/rlj.v11i11s.1860","url":null,"abstract":"Introduction: Every professional body has its own code of conduct for its members. Dental profession in India is regulated by the Dental Council of India (DCI) under the aegis of the Ministry of Health and Family Welfare, Government of India. DCI; a statutory body formed by an act of parliament- the Dentists Act, 1948 (XVI of 1948). Crowding of dentists across cities leads to unhealthy competition and commercialization. This leads to violating the code of conduct put forth by the state dental councils and many of the norms are openly flouted and rules randomly bent. The objective of the present study is to access the amount of violation of the code of conduct by the dental clinics with respect to the clinic name board and advertisement, in and around Pune city, by an on-site survey. Materials and methods-Ethical clearance was obtained from the Ethics Committee of M.C.E society, Azam Campus, Pune. The study consisted of questions regarding the size of the dental clinic board, attractive symbols or wordings, qualifications other than the academic ones, and advertisements of the clinics through media or sign boards. In all, 123 clinics were observed. Statistical analysis was carried out using SPSS 22.0 (Chicago, U.S.A). Results-There were in all 123 clinics (60- BDS and 63- MDS). More BDS practitioners faulted the regulations with respect to size of the sign board, slogans on the board- like “family dentists”, “tooth designing”; fixing the sign board far away from the place of practice- at the pharmacist. Higher percentage of MDS practitioners advertised through media for promoting their clinics compared to the BDS practitioners. Overall more than half of the dentists mentioned their place of study and the university from where they obtained their degrees. Almost 25% mentioned that they had obtained gold medal in their academics and a few of them also specified the subject in which they won the medals. Conclusion: The current study highlights the violation of codes by dentists in Pune city. It also shows that post graduates are also violating norms. It is up to the DCI, to take appropriate steps including the earliest revision of its norms and its supervision of its strict adherence.","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":"41525942","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}