Scientific Journal of King Faisal University: Humanities and Management Sciences最新文献

The Impact of Blockchain Technology Activation by Audit Clients on Internal Control Structure Effectiveness: An Experimental Study 审计客户激活区块链技术对内部控制结构有效性的影响：一项实验研究

Scientific Journal of King Faisal University: Humanities and Management Sciences Pub Date : 2024-07-02 DOI: 10.37575/h/mng/240033

Samir Abdelazim, Fahad Alrobia

{"title":"The Impact of Blockchain Technology Activation by Audit Clients on Internal Control Structure Effectiveness: An Experimental Study","authors":"Samir Abdelazim, Fahad Alrobia","doi":"10.37575/h/mng/240033","DOIUrl":"https://doi.org/10.37575/h/mng/240033","url":null,"abstract":"The research aimed to study and test the impact of blockchain activation by audit clients on the effectiveness of the internal control structure. To achieve the research objective, an experimental approach was used to test the research hypotheses on a sample of auditors belonging to accounting and auditing firms in Egypt. According to auditing standards, specifically the second fieldwork standard, the auditor is responsible for performing tests of compliance and adherence related to internal controls for the purpose of assessing the level of control risk, and thus the risk of material misstatement, leading to the planning of detection risk. The theoretical part of the research concluded that blockchain technology is one of the most impactful technological applications in the current work environment. Additionally, there is a near consensus in previous related studies that activating this technology has an impact on the five main components of the internal control structure . In its practical part, the research concluded that the five research hypotheses related to the components of the internal control structure were accepted, confirming auditors' awareness of the potential benefits of blockchain activation by audit clients to enhance the effectiveness of the internal control structure. \u0000KEYWORDS\u0000blockchain technology, control activities, digital transformation, Egyptian market, financial transactions, internal audit","PeriodicalId":516956,"journal":{"name":"Scientific Journal of King Faisal University: Humanities and Management Sciences","volume":"4 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141686257","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 Audit Committee Characteristics on ESG 审计委员会的特点对 ESG 的影响

Scientific Journal of King Faisal University: Humanities and Management Sciences Pub Date : 2024-06-10 DOI: 10.37575/h/mng/240014

Mariyam Almutair, Thamir Al Barrak

引用次数: 0

Inference of the Modes of Recitation in Tafsir Ibn Uthaymeen (From Surat Al-Fatihah to Surat Al-Imran) Tafsir Ibn Uthaymeen（从《法提哈经》到《伊兰经》）中朗诵方式的推论

Scientific Journal of King Faisal University: Humanities and Management Sciences Pub Date : 2024-06-02 DOI: 10.37575/h/rel/242271

Mona Al-Daosari

{"title":"Inference of the Modes of Recitation in Tafsir Ibn Uthaymeen (From Surat Al-Fatihah to Surat Al-Imran)","authors":"Mona Al-Daosari","doi":"10.37575/h/rel/242271","DOIUrl":"https://doi.org/10.37575/h/rel/242271","url":null,"abstract":"The aim of the research is to collect, study, analyze and present Sheikh Ibn Uthaymeen’s views on the modes of recitation inferred from his interpretation of the Qur’an from Surat Al-Fatihah to Surat Al-Imran. The research comprises an introduction and two main sections. The introduction delineates the significance of the topic, the rationale behind its selection, the objectives, previous studies, the research plan, and the methodology. The first section delves into Sheikh Ibn Uthaymeen’s perspective, while the second section explores his opinions on the recitations inferred from the beginning of the Qur’an to Surat Al-Imran. The findings of this research reveal Sheikh Ibn Uthaymeen’s careful and reflective approach to the modes of recitation. The considerable effort he dedicates to this aspect, as well as his interest in one of the Qur’an’s most important sources of interpretation, becomes evident through this study. Although Sheikh Ibn Uthaymeen did not interpret the entire Qur’an, he expounded on parts of it, encompassing more than half of its content. He mentions the seven modes of recitation in his interpretation, finding them sufficient and inferring their application. However, he does not address the three additional modes that complement the ten, nor did he discuss the abnormal readings, except in a few instances.\u0000KEYWORDS\u0000Qur’an interpretation, grammar guidance, hermeneutics, Qur’an sciences, abnormal readings, frequent readings","PeriodicalId":516956,"journal":{"name":"Scientific Journal of King Faisal University: Humanities and Management Sciences","volume":"8 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141273419","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 Position and Status of Translated Manga in Saudi Arabia 翻译漫画在沙特阿拉伯的地位和状况

Scientific Journal of King Faisal University: Humanities and Management Sciences Pub Date : 2024-05-19 DOI: 10.37575/h/lng/240030

Amal Alkhaldi

{"title":"The Position and Status of Translated Manga in Saudi Arabia","authors":"Amal Alkhaldi","doi":"10.37575/h/lng/240030","DOIUrl":"https://doi.org/10.37575/h/lng/240030","url":null,"abstract":"Manga translations offer a valuable opportunity for studying the complex interactions and dialogues between different cultures and modes of communication. This study takes a multimodal approach and a comparative qualitative analysis to explore the translation of manga in the Saudi market, which started recently in 2021. The emphasis is on illustrating how the link between the verbal and visual modes may be used in the translation process and how much input translators, and perhaps publishers, have in it. The research also seeks to explore the status of this new genre in Saudi literary systems, employing Evan Zohar’s division between central and peripheral strata based on the degree of intervention made to the target text and the tactics employed. The article includes instances of the Japanese manga Attack on Titan as well as its Arabic translation by the Saudi publisher Manga Arabia. The findings indicate that translation intervention was kept to a minimum, most likely because the translated manga is in a central position and no previous patterns were used to introduce this genre to the Saudi market.\u0000KEYWORDS\u0000comics, Japanese manga, multimodality, Saudi manga, translation, translator’s intervention","PeriodicalId":516956,"journal":{"name":"Scientific Journal of King Faisal University: Humanities and Management Sciences","volume":"107 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141124618","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

Morphology and Derivation in Perspective of the Development of the Concept's Conjugation in Linguistics: A New Linguistic Reading 从语言学中概念构词法的发展看形态学和派生：新语言学解读

Scientific Journal of King Faisal University: Humanities and Management Sciences Pub Date : 2024-03-26 DOI: 10.37575/h/lng/240023

Ibrahim Al-Lahim

{"title":"Morphology and Derivation in Perspective of the Development of the Concept's Conjugation in Linguistics: A New Linguistic Reading","authors":"Ibrahim Al-Lahim","doi":"10.37575/h/lng/240023","DOIUrl":"https://doi.org/10.37575/h/lng/240023","url":null,"abstract":"The study addresses the ambiguity between the terms \"morphology\" and \"derivation\" in linguistic discourse. It aims to establish a methodological distinction to delineate their boundaries by examining their meanings, tracing the morphological concept's evolution, and redefining these terms. Employing logical and mathematical distinctions, the research investigates linguistic categories and their elements. Through a descriptive analytical approach, it delves into three axes: the development of morphological concepts, the interpretation of morphology and derivation in grammatical heritage, and the application of logical concepts to distinguish the terms. Among the most prominent results are the adoption of a new distinction between the terms morphology and derivation, the restriction of the divisions of morphology to them, and the importance of applying the concept of category in linguistics in formulating a methodological distinction between the two terms and reclassifying the divisions of Arabic morphology. The study recommends conducting in-depth studies on the concept of category in Arabic linguistics and investing it in analyzing other linguistic phenomena, benefiting from it in the educational curricula for teaching the Arabic language, and integrating the concept of category in teaching morphology and derivation.\u0000KEYWORDS\u0000Arabic morphology, grammatical heritage, lexical unit, linguistic phenomena, logical concepts, speech part","PeriodicalId":516956,"journal":{"name":"Scientific Journal of King Faisal University: Humanities and Management Sciences","volume":"86 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140377976","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 Influence of External Auditing in Limiting the Creative Accounting Practices in SMEs 外部审计对限制中小企业创新会计做法的影响

Scientific Journal of King Faisal University: Humanities and Management Sciences Pub Date : 2024-03-19 DOI: 10.37575/h/mng/240009

Mohammed Bu haya, Abdullah Alsdi

{"title":"The Influence of External Auditing in Limiting the Creative Accounting Practices in SMEs","authors":"Mohammed Bu haya, Abdullah Alsdi","doi":"10.37575/h/mng/240009","DOIUrl":"https://doi.org/10.37575/h/mng/240009","url":null,"abstract":"This study aims to identify the role of external auditing in limiting the practice of creative accounting among Small and Medium Enterprises (SMEs) in the Kingdom of Saudi Arabia. Creative accounting involves providing fraudulent numbers and may be contained through efficient external auditing and the use of the rules and conduct of professional ethics. To achieve study objectives, a descriptive approach was taken by conducting a field study using a comprehensive inventory method. To suit the nature of the study, this method targeted all audit offices not licensed to practice with joint-stock companies. A questionnaire was used to collect data from the study population, and SPSS was used to analyze the results. The study results indicate that efficiency in external auditing contributes to limiting the practice of creative accounting among SMEs through procedures and audit plans, optimal use of resources (e.g., auditors), and knowledge and use of the rules and conduct of professional ethics. This study also composed a set of proposals to serve practitioners and decision makers, including measures that ensure and develop procedures in audit offices that contribute to discovering and reducing illegal practices.\u0000KEYWORDS\u0000accounting offices, auditing efficiency, financial statements, fraudulent accounting, professional conduct, professional ethics","PeriodicalId":516956,"journal":{"name":"Scientific Journal of King Faisal University: Humanities and Management Sciences","volume":"35 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140229057","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 Degree to Which Digital Literacy Is Included in National Curriculum Standards 将数字扫盲纳入国家课程标准的程度

Scientific Journal of King Faisal University: Humanities and Management Sciences Pub Date : 2024-03-19 DOI: 10.37575/h/edu/240013

Ahmed Fagehi, Meznah Almutairy

{"title":"The Degree to Which Digital Literacy Is Included in National Curriculum Standards","authors":"Ahmed Fagehi, Meznah Almutairy","doi":"10.37575/h/edu/240013","DOIUrl":"https://doi.org/10.37575/h/edu/240013","url":null,"abstract":"Standards are the backbone of developing curricula and educational systems, as they precisely define what should be learned. Additionally, the integration of skills in curricula ensures that they are targeted in teaching and learning processes and thus acquired by learners. This study aims to analyze the national curriculum standards to reveal their level of inclusion of digital literacy. The descriptive approach was applied using the content analysis method, with a content analysis card used as the data collection tool. The results show that digital literacy is an essential component of the national standards (with a total percentage of 16%), is integrated seamlessly, and covers new trends in technology education, such as digital ethics and cybersecurity. The results also reveal that digital literacy standards are distributed into four categories, targeted in varying proportions, as follows: Using Digital Devices and Tools (54%), Searching for Information (28%), Ethics, Cybersecurity, and Societal Impact (11%), and Digital Communication and Collaboration (7%). The study recommends exploring the readiness of teachers to meet the requirements of digital literacy standards in terms of confidence, knowledge, and ability.\u0000KEYWORDS\u0000digital skills, curriculum standards, digital competencies, content analysis, digital citizenship, technology education","PeriodicalId":516956,"journal":{"name":"Scientific Journal of King Faisal University: Humanities and Management Sciences","volume":"44 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140228910","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

Attachment Styles and Their Relationship to Future Anxiety Among Mothers of Children with Chronic Diseases 慢性病患儿母亲的依恋类型及其与未来焦虑的关系

Scientific Journal of King Faisal University: Humanities and Management Sciences Pub Date : 2024-03-07 DOI: 10.37575/h/edu/230039

Rawan Al-Saliti

{"title":"Attachment Styles and Their Relationship to Future Anxiety Among Mothers of Children with Chronic Diseases","authors":"Rawan Al-Saliti","doi":"10.37575/h/edu/230039","DOIUrl":"https://doi.org/10.37575/h/edu/230039","url":null,"abstract":"The study aimed to assess the level of future anxiety and the most common attachment patterns among mothers of children with chronic diseases, as well as to assess the relationship between them . It also aimed to determine any statistically significant differences in the level of future anxiety and attachment patterns depending on the variables of the mother’s educational level, the mother’s age, the type of disease, and the duration of diagnosis. The study sample consisted of (145) mothers who were under the care of the Islamic Center Society in Irbid Governorate, Jordan, during 2023. They were selected using the available method, and both the future anxiety scale and the attachment styles scale were used. The results of the study showed that the level of anxiety about the future among the mothers studied was high, and that the most common attachment style was the anxious attachment style, followed by avoidant attachment, followed by secure attachment. The results of the study also showed that there was no statistically significant relationship between the secure attachment style and anxiety about the future, and the existence of a positive relationship. Statistically significant between both the anxious attachment style and the avoidant attachment style. The results also showed that there were no statistically significant differences attributed to the effect of the mother’s educational level, the duration of diagnosis and the mother’s age, and the presence of statistically significant differences attributed to the effect of the type of illness on the measure of future anxiety. The results also showed that there were no differences. Statistically significant due to the effect of the mother’s educational level, type of illness, and duration of diagnosis in all attachment styles, and the presence of statistically significant differences due to the effect of the mother’s age.\u0000KEYWORDS\u0000secure attachment, insecure attachment, anxious attachment, avoidant attachment, anxiety, chronic childhood diseases","PeriodicalId":516956,"journal":{"name":"Scientific Journal of King Faisal University: Humanities and Management Sciences","volume":"30 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140259664","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 Chatbots in Developing Scientific Research Skills 聊天机器人在培养科学研究技能中的作用

Scientific Journal of King Faisal University: Humanities and Management Sciences Pub Date : 2024-03-07 DOI: 10.37575/h/edu/230042

{"title":"The Role of Chatbots in Developing Scientific Research Skills","authors":"","doi":"10.37575/h/edu/230042","DOIUrl":"https://doi.org/10.37575/h/edu/230042","url":null,"abstract":"The research aimed to understand the role of chatbots in developing research skills from the viewpoint of university students. The researchers followed a descriptive approach and used a questionnaire as a research tool. The results showed that chatbots have a moderate role in developing research skills among university students. The main problem with employing chatbots in scientific research is the accuracy and reliability of the data they provide. The potential risks of this employment were found to be high, including increased dependency and apathy among students, loss of creativity, and the possibility of personal data violation and sharing with external parties. Furthermore, responses to the research’s hypotheses showed that undergraduate students benefited more from chatbots in their research writing compared to postgraduate students, and students in theoretical colleges relied on chatbots in their research more than students in applied colleges. The researchers recommended integrating chatbots into university courses related to teaching research methodologies and forming expert programming teams to develop interactive chat applications capable of providing accurate documented information and translating reports and abstracts accurately while formatting data to fit the writing style in scientific research. Additionally, there should be an awareness campaign about the risks of using chatbots, especially regarding the protection of user data and ownership rights, and increasing researchers' reliance on chatbots to complete their scientific research.\u0000KEYWORDS\u0000Artificial intelligence, database, electronic fraud, interactive chat, search engines, simulation.","PeriodicalId":516956,"journal":{"name":"Scientific Journal of King Faisal University: Humanities and Management Sciences","volume":"28 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140077363","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

Online Trust Determinants, Consumer Perception, and Purchase Intent in Saudi E-Commerce: Exploring Determinants and Evidence 沙特电子商务中的在线信任决定因素、消费者认知和购买意向：探索决定因素和证据

Scientific Journal of King Faisal University: Humanities and Management Sciences Pub Date : 2024-02-28 DOI: 10.37575/h/mng/240001

Majed Helmi, Sager Alharthi, Sufyan Habib

{"title":"Online Trust Determinants, Consumer Perception, and Purchase Intent in Saudi E-Commerce: Exploring Determinants and Evidence","authors":"Majed Helmi, Sager Alharthi, Sufyan Habib","doi":"10.37575/h/mng/240001","DOIUrl":"https://doi.org/10.37575/h/mng/240001","url":null,"abstract":"This study aimed to explore the growing use of the internet as a commercial sales channel, emphasising the pivotal role of trust in online consumer relationships. This research focused on Saudi e-commerce platforms (e.g. Amazon.sa, Noon, Namshi, and Shein), due to their remarkable growth over previous years, by investigating the effect of consumer trust on online purchase intentions. The study surveyed 449 Saudi online shoppers, using a structural equation model to analyse the factors that determine online trust (perceived information quality, company competency, security, and online consumer reviews) and their influence on consumer online trust and perceived risk. The results revealed significant relationships between consumer online trust and perceived information quality, company competency, and security, challenging expectations regarding the link between online consumer reviews and consumer online trust. Surprisingly, online consumer reviews primarily influenced perceived risk rather than consumer online trust, impacting purchase intention to a limited extent. The research underscores the substantial influence of consumer online trust on perceived risk and purchase intention, offering micro perspectives on online consumer behaviour. By identifying key influences, including information quality and security, this study provides theoretical and managerial insights for e-commerce platforms, guiding the development of responsible online channels.\u0000KEYWORDS\u0000company competency, consumer reviews, e-commerce antecedents, information quality, perceived security, Saudi consumers","PeriodicalId":516956,"journal":{"name":"Scientific Journal of King Faisal University: Humanities and Management Sciences","volume":"43 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140419248","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