YULIANTI, Yulianti;ZARKASYI, M. Wahyudin;SUHARMAN, Harry;SOEMANTRI, Roebiandini
The Journal of Asian Finance, Economics and Business
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v.9
no.5
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pp.561-573
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2022
This study aims to obtain empirical evidence of the absence of testing the effect of professional ethics, emotional intelligence, and internal auditor performance on professional skepticism. According to this study, internal auditors can use professional skepticism to better understand red flag fraud. Questionnaires were used as the research instruments in this study. The participants included 186 auditors. Using structural equation modeling, this study confirms the hypothesis. The results show that the application of professional ethics and emotional intelligence has a positive effect on professional skepticism. The findings show that 1) professional skepticism can improve internal auditors' understanding of the red flags of fraud, 2) professional ethical norms influence how people behave and accomplish jobs, and 3) how constructive findings are produced by an audit procedure that adheres to the requirements of an audit expert, not just an espionage agent trained to infiltrate. As a result, internal auditors' higher performance in performing functions as a building agent rather than a secret agent like intelligence can be attributed to this. This study provides evidence that 1) not only does the use of professional ethics increase professional skepticism, but high emotional intelligence also plays a role, and 2) professional skepticism can improve internal auditors' understanding of red flags of fraud.
This study of nurse educator's attitudes which found aspects of professional nursing was carried out from September 10 to 30, 1977. Subjects were 205 respondents from a total population of 314 nurse educators from the level of instructors to professors in all the diploma (post high school 3 year), professional junior college (3 year level) and university (4 year) nursing schools in Korea. Specific objectives were to determine their attitudes about the 1. social position of nursing as a profession, 2. nurses attitudes towards their word, 3. factors influencing the development of nursing, 4. the future of nursing, 5. nursing educational problems, 6. their own educational position's intrinsic job satisfaction and 7. their salary and benefits. The instrument used was a questionnaire developed from consultations with nursing educators and sociologists, and based on earlier. worts by Burke (1976), Mason (1974) and Hong 1969. Data were analysis by computer using one-way analysis. Statistically significant findings included the following; 1. Responses were positive toward all seven aspects of professional nursing. 2. Compared to diploma nursing school staff whose responses were positive, professional and university school faculty response toward the social position of nursing were neutral. 3. Faculty with clinical experience of 10 to 19 years were most positive in their responses about nurses' attitudes towards their work. In all three types of schools, in comparison to professors, associate professors' responses were more positive about nurses' attitudes toward their work. Faculty with longer clinical experience expressed high agreement with statements about factors which influence the development of nursing. Without any differences between school, all faculty had positive attitudes towards the future of nursing, the younger the staff member, the more positive were the responses. 4. faculty in diploma schools and those with 10 to 19 years clinical experience expressed high agreement with statement about nursing educational problems, 6. their own educational position's intrinsic job satisfaction and 7. their salary and benefits. The instrument used was a questionnaire developed from consultations with nursing educators and sociologists, and based on earlier. worts by Burke (1976), Mason (1974) and Hong 1969. Data were analysis by computer using one-way analysis. Statistically significant findings included the following; 1. Responses were positive toward all seven aspects of professional nursing. 2. Compared to diploma nursing school staff whose responses were positive, professional and university school faculty response toward the social position of nursing were neutral. 3. Faculty with clinical experience of 10 to 19 years were most positive in their responses about nurses' attitudes towards their work. In all three types of schools, in comparison to professors, associate professors' responses were more positive about nurses' attitudes toward their work. Faculty with longer clinical experience expressed high agreement with statements about factors which influence the development of nursing. Without any differences between school, all faculty had positive attitudes towards the future of nursing, the younger the staff member, the more positive were the responses. 4. faculty in diploma schools and those with 10 to 19 years clinical experience expressed high agreement with statement about nursing educational problems while responses from faculty from professional schools and those without clinical experience were neutral. 5. Responses showed general satisfaction with intrinsic aspects of teaching in all school. Associate professors were positive about satisfaction with salary and other benefits but full professors' responses were neutral.
The Journal of Asian Finance, Economics and Business
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v.7
no.12
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pp.831-843
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2020
The objective of this study is to examine the effects of audit socialization and professional commitment on professional success of tax auditors in Thailand through individual learning as the moderator. The specific research questions are: (1) How audit socialization affects professional commitment, (2) How professional commitment influences professional success, and (3) How individual learning moderates the audit socialization-professional commitment relationships, the audit socialization-professional success relationships, and the professional commitment-professional success relationships. This study collected data from 249 tax auditors in Thailand by using questionnaire. To investigate the research relationships, both structural equation model and multiple regression analysis are implemented. Within the research results, audit socialization has a significant positive effect on professional commitment and professional success while professional commitment has an important positive influence on professional success. Similarly, individual learning positively moderates the professional commitment-professional success relationships. In summary, audit socialization is important for auditing professions and it is a key determinant of professional success. Thus, auditors need to pay attention to audit socialization through learning and understanding it and applying its concepts to audit works to increase auditors' professional success, continuous survival and long-term sustainability.
Journal of the Korean Society for Library and Information Science
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v.50
no.4
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pp.231-252
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2016
Mentoring by faculty advisors is closely related to the personal and professional outcomes of doctoral students. However, few researchers have examined the characteristics of faculty mentors. To deal with this lack of research, the author attempted to explore the characteristics of faculty mentors from the perspective of Library and Information Science (LIS) doctoral students in the United States. In the study, the author combined interviews and a survey to examine the characteristics of faculty mentors. The interview and survey findings present a list of characteristics that are comprehensive and specific to LIS doctoral education. Specifically, the author describes a faculty mentor as a well-rounded person who possesses both professional and interpersonal characteristics. In addition, the findings show some aspects in which the current advising/mentoring could improve. The current study offers a guideline for the accomplishment of doctoral mentoring at a concrete level, rather than vaguely recommending that faculty advisors support the professional and psychosocial development of their students. In a following paper, the author will relate background characteristics of doctoral students to their perception of mentors.
The Journal of Asian Finance, Economics and Business
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v.7
no.10
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pp.1119-1127
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2020
This study aims to identify the determinants of student interest in pursuing Accounting Professional Education (Indonesia: PPAk) in Province of Bali. The determinants which the author has used are: independent variables are social motivation, career motivation, quality motivation, and duration of education. The sample in this study comprises of 75 respondents who are students of Accounting discipline at the Faculty of Economics and Business at universities in the Province of Bali. Data was collected using a questionnaire and have been processed using multiple regression analysis. The results show that social motivation, career motivation, and quality motivation have a positive effect on students' interest in studying Accounting Professional Education. On the other hand, the duration of the accounting course has a negative effect on students' interest in studying this program. The importance of role of a professional accountant in realizing transparency in public life, and an economy that is free from financial deceit and fraud makes the role of professional accounting institutions very important. However, graduates' who desire to continue their studies in the PPAk program tends to be low. The findings of this research are expected to become the basis for policy makers in formulating rules related to the development of the accounting profession in the society, especially in Indonesia.
International Journal of Computer Science & Network Security
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v.21
no.3
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pp.21-30
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2021
Economic transformations have led to an increase in the role of creative assets and their central role in public life. Changes in creative activity have led to a change in the organization of the work of institutes engaged in the training of specialists, in particular teachers of labor education. Methods and approaches to training determine the development of creative industries, being the basis for models of professional training of future teachers of labor training. The purpose of an article was to develop a modern model of professional training of future teachers of labor training based on the concept of creative economy. The methodology is based on the concepts of holistic craft and creative economy. Based on the integration of pedagogical learning models "Craft as design and problem-solving", "Craft as skill and knowledge building", "Craft as product-making" and "Craft as self-expression" developed and experimentally confirmed the conceptual model of professional training of future teachers of labor training. The proposed model forms a practitioner with professional, technical, digital and creative skills who is able to transfer the experience to students. The training course "Creativity and creative thinking" has been developed. The model provided for the development of a course based on the strategy of developing professional creativity, flexibility, improvisation, openness, student activity, joint practice, student-oriented approach. The practical value implies the adaptation of the developed model of professional training of future teachers of labor education during the training of teachers in higher education, which is confirmed in the experiment.
Kamaludin, Kauthar Mohamad;Muhammad, Mazanah;Abdul Wahat, Nor Wahiza;Ibrahim, Rahimah
Asian Pacific Journal of Cancer Prevention
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v.14
no.8
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pp.4795-4800
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2013
The involvement of non-government organizations (NGOs) and support groups has helped strengthen public health services in addressing cancer care burden. Owing to the contribution of volunteers in cancer care, this article documents a qualitative study that examined challenges in attracting and retaining cancer care volunteers as part of the effort to develop a volunteer recruitment model. Data were collected through three focus group discussions involving 19 cancer support group members in Malaysia. Findings of the study revealed that mobility and locality appeared to be significant in Malaysian context, while the need for financial support and time flexibility are challenges faced by cancer support groups to attract and retain volunteers. The findings imply that cancer care initiatives can benefit from more local volunteers but at the same time these volunteers require flexibility and financial support to sustain their engagement.
Vassallo, Amy J.;Pappas, Evangelos;Stamatakis, Emmanuel;Hiller, Claire E.
Safety and Health at Work
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v.10
no.3
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pp.260-264
/
2019
Background: Professional dance is a physically demanding career path with a high injury prevalence, yet an ingrained culture of hiding or pushing through injuries. Developing better knowledge surrounding the cultural beliefs and behaviors related to injury reporting is critical to understand their incidence and burden. Therefore, the aim of this study was to investigate injury fear and injury reporting behaviors in professional dancers in Australia. Methods: This study utilized data collected in a cross-sectional survey of professional dancers in Australia. Descriptive analysis of injury fear and reporting stigma are presented with comparisons between subgroups (full-time versus part-time dancers; men versus women) conducted using two-sided Fisher's exact tests. Results: A total of 146 professional dancers were included. Over half (63%) of the respondents reported that they fear sustaining a dance-related injury, that they believe there is still a stigma surrounding injuries in dance (62%), and that this stigma has led to a delay in reporting or seeking care for an injury (51%). A lower proportion of part-time than full-time dancers reported that they would usually tell someone within their dance employment about an injury (35.1% vs. 59.6%, p = 0.006). Conclusion: Professional dancers are at risk of losing contracts or roles if they are injured, and therefore, it is common to dance through their occurrence. Many dancers, particularly those dancing part-time, are unwilling to tell their employers about their injuries. Action is required to improve this culture regarding injury reporting and help seeking for more effective injury understanding, prevention, and management in dance.
MOHD ZEAMLEE, Siti Nurain;ALI, Mazurina Mohd;HASNAN, Suhaily
The Journal of Asian Finance, Economics and Business
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v.9
no.6
/
pp.53-67
/
2022
The study's goal is to look at the factors that influence people's willingness to whistleblow in the Malaysian public sector by applying two elements from the Moral Intensity Theory: the magnitude of consequences and societal consensus with professional commitment as an additional variable. The cross-sectional study used primary data collection through questionnaires adopted from previous studies. The survey questionnaires were distributed to target respondents from 27 ministries in Malaysian public sectors selected based on their grade positions in the departments ranging from Grade 29 and above. The findings revealed that societal consensus and professional commitments significantly impact the intention to whistleblow. The findings imply that closed people's opinions may have certain persuasive elements that influence the act of whistleblowing as a moral and ethical activity, thereby increasing their whistleblowing intention. The results also suggest that when individuals are more committed to their career and organization, they will act ethically and under the professional norm, hence, they will be inclined to whistleblow. On the other hand, the magnitude of consequences suggested an insignificant relationship with the intention to whistleblow. The results could facilitate the government in curbing the whistleblowing issue by defining its root before the implementation of necessary policies.
International conference on construction engineering and project management
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2007.03a
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pp.346-355
/
2007
Employability is a critical issue in construction education. Employability is more than students obtaining employment upon graduation. The concept is far more ranging, and should encompass enabling students to acquire the knowledge, personal and professional skills and encouraging attitudes that will support their future development and employment. This paper describes two case studies relating to how the true concept of employability can be incorporated into the construction higher education curriculum. Case study 1 was a collaborative venture with contributions from a higher education provider, employers, students and a professional body (Association of Building Engineers). It outlines the whole process from course inception through to graduation and feedback. Thus it presents a valid model for other higher education providers of construction courses to adapt or adopt. Case study 2 outlines how the opportunity of a degree programme revalidation process was utilized to introduce modules which would enhance students' employability on graduation.
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