Year 2017 , Volume  6, Issue 4, Part 1
1The Role of Accounting Information Systems (A.I.S.) in the Raising the Performance of the Financial Management in the Jordanian Private Hospitals
ATEF AQEEL AL-BAWAB
Pages: 1299-1304
Details (658)
This study aimed to identify on the role of accounting information systems (A.I.S.) in the raising the performance of the financial management in The Jordanian Private Hospitals. The study was designed questionnaire to study the role of (A.I.S.) in the raising the performance of the financial management, was distributed to (47), has recovered from (41) identify the rate of recovery was (87%), and after analyzing the data using analysis methods through the program (SPSS) was tested hypothesis and to reach many of the results was the most important: The (A.I.S.) achieve the information quality to raise the performance of the financial management. The (A.I.S.) help to take the rational decision in the financial management to raise the performance .The researcher recommends that The Private Hospitals in Jordan have to computerize the financial accounting systems, in order to improve the performance of accounting and financial. In addition, must follow technical developments, modern technology, and information communication, and use it to perform various tasks, with the need to link all internal systems to a network of internal and central database. Key Words: Accounting Information Systems, The Performance And Financial Management.
2Social Management through a Business Incubator for the Generation and Operation Permanence of Companies
IRMA LETICIA CHAVEZ-MARQUEZ, LILIANA ALVAREZ-LOYA, MARIA GUADALUPE MALDONADO-IGLESIAS, CARMEN ROMELIA FLORES-MORALES, ANA ISABEL ORDONEZ-PARADA and LUIS RAUL SANCHEZ-ACOSTA
Pages: 1305-1316
Details (315)

In the Business Incubator of the Accountancy and Administration Faculty of the Autonomous University of Chihuahua of Mexico, there are 101 companies registered, divided in three sectors: commerce, industry and service. The objective of the research work was to determinate the impact generated by the Business Incubator in the operation permanence and consolidation of the companies created and maintained in incubation. The research focus was quantitative, descriptive, explorative and correlational; of transectional design. The variable to measure was the operation permanence of the companies; the indicators considered were the number of companies by sector, which are grouped in three categories: commerce, industry and service; number of companies which are currently in operation and utilization of the services provided by the Business Incubator. There were obtained the following results: most of the companies which had entered are in operation, more than half of them belong to the service sector, the higher mortality of the total of the companies is in the service sector, the higher growth is in the commerce sector, the time of permanence in the Business Incubator influences in the company stability, plus, affects in the operation permanence. The companies’ growth attended by the incubator is higher than the national average, also the companies’ mortality is lower compared to the national average. At the more use of the services given by the incubator, the increase of companies’ probability to continue operating. Key Words: Incubation, Operation, Commerce, Industry, Services.

3Teaching Competences in Higher Education Virtual Learning Environments
ALMA LILIA SAPIEN-AGUILAR, MINERVA ISABEL CASTILLO-CUEVAS, LAURA CRISTINA PINON-HOWLET, PATRICIA ARACELI ARAIZA-ZAPTA and DOMINGO SALCIDO-ORNELAS
Pages: 1317-1329
Details (309)
The information and communication technologies in education are a means to introduce alternative pedagogies and promote changes in educational structures. Virtual education is an option in the training process that represents new challenges for professors; who are responsible for setting educational facilities for the training of students. This highlights the need for professor’s continuing education, since quality training should be adjusted to meet the changing needs of today's world. The aim of the research was to propose a teaching skills profile adjusted to virtual learning environments. The research design was not experimental and the focus was descriptive. This was a transactional research, from January 2015 to December 2016. The research was divided into three stages which are: 1) Characterization of educational practices of professors in virtual learning environments, 2) Identification of teaching skills for virtual learning environments and 3) Validation of a teaching skills profile adjusted for virtual learning environments. Six teacher performance skills were analyzed: 1) pedagogical; 2) educational interaction; 3) digital; 4) instructional design; 5) professional, ethical and legal responsibility; 6) research. The results enable the identification of professor’s online activities and competences, in order to establish a validated reference to serve as a reliable assessment of virtual teaching activities. Key Words: Competences, Virtual Learning Environments, Information Technologies.
4The Impact of Information Technology on the Auditing Profession-Analytical Study
OMER ALI KAMIL and NASHAT MAJEED NASHAT
Pages: 1330-1342
Details (1468)
Information technology in terms of the means, methods and mechanisms plays into the auditing profession indirectly through accounting profession and directly through the same auditing profession as supplementing the accounting profession, and perhaps the effect of this sounds here and through this field of research on the auditing and auditors positively which being contributes to the reduction of some of the problems surrounding the auditing profession and reducing its impact, all through the contribution of information technology in the development of the audit profession and make it keep up with the developments of the era and enable it to face the challenges that are facing the profession and reduce the expectations gap of audit and processing the negative effects and reduce the risk of audit and make it more effective and efficient. Key Words: Information Technology, Expectations Gap, Audit Risk, Audit Fees, Audit Standards.
5The Implementation of Creator Legal Protection in Economic Rights
RANTI FAUZA MAYANA TANWIR, S.H., M.H. and DANIEL HENDRAWAN, S.H., M.HUM., M.KN.
Pages: 1343-1348
Details (301)
The development of technology to make people more easier to create a masterpiece or a creation. Making a work or a creation requires great effort. Any effort expended not only in terms of capital, but also in terms of manpower. The difficulty of making an a work or a work made of a work has value both morally and materially as a creation. This makes the creation of a work or need to be protected. This research used normative juridical research. Normative juridical research is research which examined the legislation and also materials in which the literature including the doctrines and principles used in solving the problem. Library materials main used in this study is the Law No. 28 Year 2014 About Copyrights and in Law No. 28 Year 2014 About Copyright linked with the doctrines of the economic rights of creators in accordance with the international conventions on intellectual property rights in particular is copyright. Copyright can be protected in various ways. The results of this research is conducted in Indonesia protection is one of the protection provided by the government is to provide conditions and setting forth in the Act. Indonesia regulation and laws that set forth in Law No. 28 Year 2014 About Copyright. In which there is contained a clause that copyright is given a right, namely the right to a creator economy. economic rights are a right in which an author has the right to reproduce or publish the results of his creation so as to obtain economic benefits in a creation. With economic rights is expected that the economic interests of creators remain unfulfilled due to make a copyright work or creation required no small cost. Key Words: Copyrights, Economic Rights, Legal Protection.
6Case Study on Strategic Corporate Social Responsibility of G Company
LU SUN and YAN-HUI LI
Pages: 1349-1359
Details (300)
In recent years, there was an upsurge of CSR, which community greatly concerned. G Company stands out from the crowd which was awarded the title “Five-Star Enterprise of CSR” by CFIE1 and UNIDO2 in 2015, and not only that, but it was named as China Famous Brand and won a lot of national awards. This paper, based on the CSR theory of Porter, takes financial reports and CSR reports from 2012 to 2015 as the foundation of information, takes case study and statistical analysis as methods; we study that how G Company incorporates CSR into its strategies and achieves unique competitive advantages. We found that indeed CSR is the key factor to make G Company’s competitive advantages. Key Words: Strategic CSR, Five Strategy Dimensions, Competitive advantage, G Company.
7Objectivity in Translation Quality Assessment
LAITH SALMAN HASSAN HADLA
Pages: 1360-1365
Details (432)
This paper aims at exploring the implications and applications of translation quality assessment. It attempt to shed light on some of the models suggested by experts and theorists in translation and translation criticism and tries to pinpoint which of the models would be most feasible for an objective translation quality assessment. The paper is divided into five parts: introduction, objectivity and criticism, models for translation quality assessment, practical quality assessment of translation, and conclusions. Key Words: Model, Approach, Translation Criticism, Text Type.
8QR Codes Awareness from a Developing Country Perspective
MANZOOR AHMED and AFTAB ALAM
Pages: 1366-1371
Details (471)
The credit of development QR Codes goes to DENSO WAVE a subsidiary of Toyota Motor Corporation in 1994. The aim of the QR codes was to traced automotive parts at that time but now the QR codes are used in a wide range of activities. Denso Wave did not opt for the patient right, so it is used by any one for any activity. QR codes can be seen in advertisement of different products, retail stores, medicines, airline boarding pass restaurant menus, libraries (Cox, Steven, and R. Shiffler 2014). QR Codes is a new technology and the aim of the paper is to assess the knowledge and awareness of the QR Codes and the uses from a developing country perspective. Key Words: QR Codes, Adoption, Mobile Marketing.
9Forecasting of Pakistans Import Prices of Black Tea Using ANN and SARIMA Model
MUHAMMAD NOUMAN HUSSAIN and ASAD ALI
Pages: 1372-1382
Details (312)
Forecasting is very helpful tool for making decisions and plans for upcoming time periods. In this study Seasonal Auto Regressive Integrated Moving Average (SARIMA) and Artificial Neural Networks (ANN) models are used to forecast the Pakistan’s import prices of black tea by using data for the time period Jan 2004 to Dec 2014. The performance of SARIMA and ANN models are evaluated on the basis of root mean square error (RMSE), mean square error (MSE) and mean absolute error (MAE). The selected model under Box-Jenkins is SARIMA (0, 1, 1)*(0, 1, 1)12. ANN models with different combination of input, hidden and output layers were tested with four activation functions (semi linear, sigmoid, bipolar sigmoid and the hyperbolic tangent function). This study reveals that ANN model performed well as compare to SARIMA model because RMSE, MAE and MSE of ANN model are less as compare to RMSE, MAE and MSE of SARIMA model. Therefore, ANN can be effective for forecasting the Pakistan’s import prices of black tea. Key Words: SARIMA, ANN, Black Tea, RMSE, MSE, MAE.
10The Environmental Kuznets Curve (EKC) Hypothesis for Greenhouse Gas Emissions: Analysis for Saudi Arabia
REEMA GHAZI ALAJMI
Pages: 1383-1393
Details (322)
This paper empirically investigates the Environmental Kuznets Curve (EKC) hypothesis validation for GHGs emissions over the period 1980-2010 in Saudi Arabia. It examines the relationship between economic growth and environmental quality by using the Ordinary Least Squares (OLS) regression for two types of GHGs namely: CO2 emissions and other GHG emissions (HFC, PFC and SF6); the gases in brackets are termed other GHG emissions for ease of discussion in this study. The results showed that the EKC hypothesis is not valid for either CO2 emissions or other GHG emissions in Saudi Arabia. Even though there is an inverted U-shape for both models, the turning point is very high compared with GDP in that period. Thus, Saudi Arabia needs to implement new policies by adopting new technologies that could support the technical effect, which contributes to improving the environmental quality or raising the current source efficiency, in order to achieve sustainable development in the future. Key Words: CO2 Emissions, Other GHG Emissions, EKC, OLS Regression, Turning Point.