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Volume 11, Issue 03

31-Mar-22


VOLUME 11, ISSUE 3

IMPACT FACTOR 4.428

1) Analyzing the Relationship between Psychological Effects of COVID-19 and Administrative Corruption: A Study from Egyptian Context
Author Details: Prof. Dr. Wageeh A. Nafei-University of Sadat City, Menoufia, Egypt
Abstract:
The objective of the research is to examine the impact of psychological effects of COVID-19 on Administrative Corruption (AC). The research population consists of all employees at Real Estate Tax Authority in Egypt. The researcher adopted a sampling method to collect data for the study. The appropriate statistical methods were used to analyze the data and test the hypotheses.The research has reached a number of results, the most important of which are (1) The negative psychological effects of COVID-19 have increased in Egyptian society, such as Obsessive Compulsive Disorders (OCD), Post Traumatic Stress Disorder (PTSD), and General Anxiety Disorders (GAD) among individuals in Egyptian society,  (2) there is a statistically significant relationship between the psychological effects of COVID-19 (OCD) and the AC among employees in the organization. In other words, there is a negative relationship between the study variables, so the more negative psychological effects COVID-19 have, the lower the degree of AC, (3) there is a statistically significant relationship between the psychological effects of COVID-19 (PTSD) and the job link among the organization’s workers. In other words, there is a negative relationship between the study variables, so the more negative psychological effects COVID-19 have, the lower the degree of AC, and (4) there is a statistically significant relationship between the psychological effects of COVID-19 (GAD) and AC among the organization’s workers. In other words, there is a negative relationship between the study variables, so the more negative psychological effects COVID-19 have, the lower the degree of work association. The study referred to a number of recommendations, the most important of which are (1)  the necessity of making strategic alliances in the medical field and the technological field between South Korea and the rest of the world in order to benefit from its experience in the field of confronting COVID-19, (2) the necessity of conducting many research and studies in the field of artificial intelligence as one of the tools that can be used in facing COVID-19, (3) increasing awareness campaigns on COVID-19 and viewing it as a disease like other diseases that require diagnosis and treatment, (4) seeking assistance from specialists in awareness programs and disseminating all information through social media for the purpose of awareness and prevention of infection COVID-19, (5) providing psychological service to COVID-19 patients inside hospitals in a manner that raises their spirits and confronts this virus, (6) the necessity for the Egyptian Ministry of Health to enhance the level of mental health for all members of society by establishing a psychological aid unit and taking over work to reduce the psychological anxiety from COVID-19, (7) spreading positive feelings among enough community members through the media, explaining that COVID-19 will be overcome, and providing the necessary awareness programs to reduce anxiety problems and sleep disorders, (8) researchers and scholars in the field of psychology and mental health conduct research and studies through which counseling and validation programs for community members are published, and (9) expanding the study of psychological immunology, and focusing on the psychological immunity variables in reducing the negative effects of COVID-19.

Keywords: Psychological Effects, COVID-19, Administrative Corruption
[Download Full Paper] [Page 01-19]
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2) Audit Market Concentration Structure and Audit Quality in Listed Non-Financial firms in Nigeria
Author’s Details: Omoniyi J. ENIOLA(PhD)-Department of Accounting, College of Management Sciences, Joseph Ayo Babalola University, Ikeji-Arakeji, Osun State, Nigeria.Email: ojeniola@jabu.edu.ng  or niyieniola@yahoo.com

Abstract:
The study examined the impact of audit market concentration structure in audit quality in listed non-financial firms in Nigeria. The study adopted the ex-post facto research design. A sample of 81non-financal firms that have available and up to date annual reports that covered the period of study were used. The simple random sampling technique was used. The study relies on the use of secondary data.  The data were collected for a period of 2008-2019. The study made use of panel regression technique for data analysis. Panel data regression was chosen because of the multidimensional nature of the data which had time or periodic and also cross-sectional dimension. The results of the study revealed that CC-Ratio has a positive (0.0743) effect on audit quality which is statistically significant at 5% (p=0.0033) and CCRatio-Dyn has a positive (0.2516) effect on audit quality which is statistically significant at 5% (p=0.000).  HH-Index has a positive (0.1339) effect on audit quality though not statistically significant at 5% (p=0.3153) but HH-Index-Dyn has a positive (0.0096) effect on audit quality which is statistically significant at 5% (p=0.004). Hence both the static and dynamic estimation results using concentration ratio and Herfindahl-Hirschman Index all suggest that audit market concentration has a positive effect on audit quality in Nigeria which implies that increasing level of concentration has positive implications on audit quality. The study recommends the need for widespread commitment for on the part of all audit firms in the audit market to improve the audit quality. Also the study recommends that joint audits should be made mandatory in Nigeria as this can go a long way in reducing big concentration in the market and also improving the proficiency non-big 4 firms.
Keywords:
Audit market concentration, Audit quality, Herfindahl-Hirschman Index
[Download Full Paper] [Page 20-28]
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3) Measure Value Digital in Economy: Case of Vietnam
Author’s Details: Bui Trinh1, Nguyen Viet Phong2
(1)PhD, Organic lecturer at FPT School of Business and technology, FPT University, email address: buitrinhcan@gmail.com(2)Director at Trade Department – General Statistics Office, email address: nguyenvietphong300@gmail.com
Abstract:
Recently, the phrase “digital economy” has been mentioned by the media and even by economists as a fashionable word. Many people “boldly” predict how much the digital economy will account for as a percentage of GDP or how much will the digital economy make  growth GDP?
Some international organizations such as OECD, ADB.UN.. also offer methods to measure the digital economy in the economy. This article tries to provide a method to measure the digital economy in the economy based on the input – output system with the case of Vietnam.
Key Words: Digital, digitized, economy, input output, Vietnam
[Download Full Paper] [Page 29-37]
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4) Knowledge, Usage Pattern and Procedural Issues of Agrahara Medical Insurance Scheme among Government Healthcare Employees in Hambantota District
Author’s Details: 1Chaminda J. L. P., 2Chandrakumara U. P. M.1Senior Registrar in Medical Administrator, Ministry of Health 2Assistant Medial Officer of Health, Ambalantota
Email: jlpchaminda@gmail.comupmchandrakumara@yahoo.com
Abstract:
Sri Lanka has experienced social health insurance for two decades which strongly supports to reduce spending. Agrahara medical insurance scheme was a good initiative that successfully operates in Sri Lanka. A descriptive cross-sectional study was conducted to assess knowledge, usage pattern and procedural issues of Agrahara medical insurance among government healthcare employees in Hambantota district. A representative sample was included to the study by multistage sampling and SAQ, FGDs, KIIs were used as study instruments.
Mean age and service of the sample was 41.6 and 17.7 years. The highest educational level of the majority was GCE advanced level. Majority used Agrahara insurance as their alternative health financing. Penetration of other insurances was 17.8% and highest among least educated group.  More than half population have utilized Agarhara for spectacles and was highest among employees with service less than 10 years. Utilization was 72.3% among the less educated male employees aged over 51 years. Utilization for government hospitals, spectacles and childbirth were statistically significant with gender. Fraudulent documents were evident, employees claimed several times for same benefit or different benefit types for same year. Among the population, 30% claimed for spectacles had government hospital admission and not claimed. NITF staff was highly satisfied with available benefits. Reimbursement was mentioned as the best method for social health insurance, and they issue guaranty letters for any covered major medical interventions. The interviewers were suggested to include annual health check-up cover, to increase private hospital cover and to increase benefit types for family members.
Developing SOPs and checklists, appointing designated representatives to institutions, revising benefit types/age, extending age limit, formulating medical checkups, issuing e-cards, upgrading policies to gold scheme, conducting activities to improve awareness on Agrahara insurance were considered as recommendations.
Key words:
Agrahara insurance, Knowledge, Hambantota district
[Download Full Paper] [Page 38-44]
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5) A Book That Could Not: An Impossible Copy of Norbert Elias’ Exiled 1939 Two-Volume Book?
Author’s Details: Jeroen Staring-Retired Dr. mult. Jeroen Staring taught mathematics at secondary schools in the Netherlands. His 2005 Medical Sciences dissertation describes the life, work and technique of F. Matthias Alexander. In 2013 he successfully defended a second dissertation, on the early history of the NYC Bureau of Educational Experiments.
Abstract:
This miniature case study presents results of an initial investigation into the history of a copy of a book written by philosopher Norbert Elias, published in 1939, with official Nazi German censorship stamp impressions from the WWII POW camp Stammlager XI B.
Key Words: Else “Els” (Borst-) Eilers (1932-2014); Norbert Leo Elias (1897-1990); Alexander Farquharson (1880-1954); Sigmund Schlomo Freud (1856-1939); Siegmund Heinrich Fuchs / Foulkes (1898-1976); Johan Goudsblom (1932-2020); Sir Philip Joseph Hartog (1864-1947); Richard Hönigswald (1875-1947); Ernö/Ernest Manheim (1900-2002); Joseph Emile Albert Veraert (1915-1967); Andreas Wehowsky (1953-2010). Über den Prozess der Zivilisation.
Conflict of Interest: Dr. Jeroen Staring owns the two volumes of Über den Prozess der Zivilisation from 1939, as discussed here and as shown in five illustrations below.
[Download Full Paper] [Page 45-55]
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