The article discusses the essence of integrative geography and its importance for the theory and practice of geographical science. Such areas of integrative geography are characterized, the development of which will further increase the importance of applied geographical science. They include teaching about cultural landscape and historical landscape (part of landscape studies), geoecological expertise and environmental impact assessment (part of geographic ecology), geographic archeology and ecological culture (part of historical geography), landscape management and landscape services (part of landscape planning), and tourism—Assessment and planning of recreational resources (part of recreational geography).
The purpose of this study is to investigate the relationship between the use of business intelligence applications in accounting, particularly in invoice handling, and the resultant disruption and technical challenges. Traditionally a manual process, accounting has fundamentally changed with the incorporation of BI technology that automates processes and allows for sophisticated data analysis. This study addresses the lack of understanding about the strategic implications and nuances of implementation. Data was collected from 467 accounting stakeholder surveys and analyzed quantitatively using correlational analysis. Multiple regression was utilized to investigate the effect of BI adoption, technical sophistication on operational and organizational performance enhancements. The results show a weak association between the use of BI tools and operational enhancements, indicating that the time for processing invoices has decreased. Challenges due to information privacy and bias were significant and negative on both operational and organizational performance. This study suggests that a successful implementation of a BI technology requires an integrated plan that focuses on strategic management, organizational learning, and sound policies This paper informs practitioners of how accounting is being transformed in the digital age, motivating accountants and policy makers to better understand accounting as it evolves with technology and for businesses to invest in concomitant advances.
The principle of legality constitutes one of the basic principles of the government’s rule of law, and as a result, it has been recognized as one of the most essential guarantees of human rights. The goals of sustainable development have a strong link with the principle of legality, and achievements in accomplishing a goal can frequently contribute to the accomplishment of other goals in addition. The United Arab Emirates’ constitutional framework, regulations, and rules, along with the goals for sustainable development (SDGs), were profoundly affected by the principle of legality. The method in which international standards and laws have been integrated into the UAE’s national legal framework provides definitive proof of this effect. The research concluded that all published and unofficial legal regulations have to be respected in order for public authorities to use within the limits of the principle of legality. These involve adhering to the standards of positive legitimacy and the fundamental regulations the community agrees on.
The pursuit of good governance by companies confronts a fundamental challenge: defining what constitutes “good governance”. Existing corporate governance codes and their implementation documents fall short of offering a clear answer to this crucial question. Despite the establishment of a reference framework years ago, the focus has shifted from defining the objectives of good governance to a consensus on the means of achieving these objectives. Unfortunately, this consensus often absolves stakeholders from providing detailed explanations. Achieving effective good governance necessitates a shift in focus towards the underlying goals of governance structures. Two potential approaches emerge in this context. While many companies rely on codes without explicitly outlining their objectives, there is a compelling case for urging or mandating them to articulate the purposes of the governance methods they employ in their reports. This level of specificity has the potential to enhance the reflective qualities of the transparency process, fostering a more comprehensive understanding of the governance landscape. Beyond merely discussing the objectives of corporate governance, the pursuit of good governance necessitates the implementation of instruments whose efficacy transcends reliance solely on market discipline. The aim is not to undermine the imperatives of transparency and justification. Instead, the intention is to recognize that these elements, while essential, do not independently ensure the effectiveness of soft law instruments, such as governance codes. Nowadays, it is crucial to assess the extent to which traditional corporate governance codes respond to the needs of companies in the era of digitalization and sustainability. Therefore, conducting a critical analysis of the existing corporate governance codes will contribute in shedding light on the gaps of these instruments to come up with recommendations for improvements. Aims and objectives: This article will focus on the following areas: Defining the role and purpose of corporate governance codes in enhancing corporate performance and accountability and discussing the challenges and limitations of corporate governance codes, including compliance issues and enforcement challenges. Presenting empirical evidence on the impact of corporate governance codes on corporate behavior and analyzing, through the principle of comply or explain, whether code adherence leads to improved corporate governance practices and financial performance. Discussing emerging trends in corporate governance and offering recommendations for improving the effectiveness of corporate governance codes.
This cross-sectional study examines the knowledge, perception, and practice of health professions students and academics in Jordan concerning halal pharmaceuticals. Health professions students and academics from various universities in Jordan were surveyed using a structured questionnaire. Data analysis included descriptive statistics and inferential tests to identify factors affecting knowledge, perception, and practice. Participants had a high level of awareness regarding general halal and haram concepts, but there was relatively lower awareness of the term “halal pharmaceuticals” and detailed information about non-halal ingredients. Knowledge scores varied between students and academics, with academics scoring higher. Participants exhibited positive perceptions, acknowledging the importance of knowledge about halal pharmaceuticals and patients’ rights to inquire about medication sources and ingredients. Concerns were raised about the potential controversy surrounding the topic. This research contributes to understanding the role of halal pharmaceuticals in healthcare, particularly in predominantly Muslim countries. The findings highlight the importance of integrating education on halal pharmaceuticals into healthcare curricula, emphasizing patient-centered care, and addressing cultural and religious sensitivity. There is a need for tailored educational approaches and sensitivity training to bridge the gap between knowledge and practice.
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