Perceptions of Auditor Independence in Libyan Audit Market

This paper attempts to examine the adverse circumstances of auditing, assess the current status and gauge the perceptions of the auditor independence in Libya. It aims to investigate the extent to which audit firms and the Libyan Accountants and Auditors Association (LAAA) play an important role in developing the profession of auditing and enhances auditor independence. The study also indicates a view that, to improve and develop the accounting and auditing profession in general, and to enhance the level of the perception of auditor independence in particular, the LAAA as a professional body should have more power and authority in the Libyan audit market. Data were collected by two methods, a questionnaire survey (quantitative) and a number of semi-structured interviews (qualitative) to give both triangulation and amplification. The questionnaire was analysed using both conventional comparative statistics and multivariate methods. The sample of respondents comprised three groupings: accounts managers, financial managers and internal auditors working in Libyan public companies; managing partners, partners, audit supervisors and auditors working in audit firms in Libya; and controllers working for the Libyan Association of Auditors and Accountants (LAAA). The results of the study indicate two groups supported the proposition that the LAAA should adopt international auditing and accounting standards to improve the perception of auditor independence. More important, public companies and audit firms preferred that there should be a law or rule to require public companies to disclose in the financial statements the amount of audit and non-audit services fees paid

Do the Big 4 and the Second-Tier Firms Provide Audits of Similar Independence?

In this paper, we examine the relation between the Big 4 and Second-tier auditors with auditor independence. Prior research suggests that the Big 4 audit firms are of higher independence than are non-Big 4 firms. The study also indicates a view that, both the public company respondents and audit firm respondents perceived the Big Four audit firms as having a higher auditor independence than other audit firms, which is consistent with findings of (Abu Bakar et al., 2005; DeAngelo, 1981b) Data were collected by two methods, a questionnaire survey (quantitative) and a number of semi-structured interviews (qualitative) to give both triangulation and amplification. The questionnaire was analysed using both conventional comparative statistics and multivariate methods. The sample of respondents comprised three groupings: accounts managers, financial managers and internal auditors working in Libyan public companies; managing partners, partners, audit supervisors and auditors working in audit firms in Libya; and controllers working for the Libyan Association of Auditors and Accountants (LAAA). The results of the study indicate two groups agreed that the big audit firms have enough financial resources and a large number of clients, which means they can resist client management pressure, and protect their reputation

Perceptions of Auditing and the Provision of Non-Audit Services: Case Study in Libya

This paper examines whether non audit service are associated with audit quality. In relation to the impact of non-audit service on audit quality, the provision of NAS to audit clients was found to provide auditors with greater experience of the client’s industry and greater access to the client’s accounting system. Additionally, such an arrangement was considered to enhance audit quality, but simultaneously it was also believed that a separation of NAS from audit services was desirable since auditors are perceived to have greater credibility when the demarcation is clear. A questionnaire was used to collect data. To confirm and support the questionnaire findings semi-structured interviews were conducted the data used for this study was collected from two sources: the demand side (Libyan oil companies) and the supply side (audit firms working in Libya)

Growth And Development of Lettuce (Lactuca sativa L.) In A Hydroponic System with Different Lighting Sources

The goal of this study was to investigate the influences of different light systems, on growth parameters (fresh and dry weight, height and width, number of leaves and leaf area) and accumulation of chlorophylls and carotenoids of the lettuce. The marketable sensory characteristics (shape, and color) of fresh plants were also evaluated. (Lactuca sativa crispa. “Lollo bionda”) lettuce were cultured in three levels of vertical hydroponically for 45 days under different light sources of natural light in the upper level, 60% shade light in the middle level and red (R), green (G) blue (B), provided by light-emitting diodes (LEDs) was 12/12 (day/night) in the lower level. Three levels of vertical hydroponics were also prepared in the same levels of three treatments, while were exposed to natural light as a control group. For treatments, lettuces exposed to natural light, with high light intensity, showed the highest values in all growth parameters as well as pigments, while lettuce under the 60% shade, the result showed all pigments and growth parameters were low, except the length was similar to the length of the natural light treatment. As for the lettuce exposed to the (RGB) LED, which recorded lowest light intensity, was a significantly lowest value at all growth parameters, while pigments not detectable. As for the control group, all of which were exposed to natural light, where the light quality was equal, while the light intensity was decreased gradually from top to bottom. The values of the parameters were high at all levels. With noted that, the leaf area was the highest in the middle level, while the fresh and dry weight were highest at the upper level. As for the pigment values, where all were high and no significant difference. Lettuce Plants under natural light looked large, vigorous, most compact morphology with dark green leaves, while those under 60% Shade and (RGB) LED treatments looked small, weak, sparse and fragile. The overall results indicate that all levels of treatments and control group obtained the same qualities of light in terms of spectra radiation, which the required for plant growth, but the different quantities of light spectra radiation were the main parameter in the greenhouse in the experiment, which led to significantly different results. These new strategies to exploit the quality and quantity of solar natural light in the vertical hydroponics system should be conveyed for vegetable production in the UAE

Desain Sistem Kontrol Backwash Filter Air Menggunakan Arduino Nano Dan Bahan Daur Ulang

Sistem kontrol backwash filter air daur ulang berbasis Arduino Nano dirancang untuk mengatasi masalah yang biasa dihadapi dalam pengoperasian sistem instalasi pengolahan air limbah (IPAL), yaitu kurangnya pekerja tetap untuk mengoperasikan peralatan, khususnya sistem backwash. Sistem backwash dirancang untuk mengoptimalkan umur panjang filter air yang dipulihkan. Prototipe sistem kontrol backwash filter air daur ulang dikembangkan dengan menggunakan Arduino Nano sebagai mikrokontroler dalam penelitian ini. Sistem kontrol backwash filter air daur ulang bertenaga Arduino Nano dirancang khusus untuk mengatasi tantangan operasional yang sering terlihat pada sistem instalasi pengolahan air limbah (IPAL), termasuk tidak adanya personel permanen untuk mengelola peralatan, khususnya sistem backwash. Sistem backwash secara khusus dirancang untuk memaksimalkan masa pakai sistem pemulihan air yang disaring. Dalam penelitian ini, para peneliti membuat prototipe sistem kontrol backwash filter air daur ulang dengan menggunakan Arduino Nano sebagai mikrokontroler. Berdasarkan hasil pengujian peralatan, telah ditentukan bahwa sistem kontrol memulai sistem backwash berdasarkan instruksi terprogram yang dibuat menggunakan Arduino IDE. Sistem kontrol mengaktifkan sistem backwash selama 262 detik. Selama jangka waktu ini, sistem backwash, yang meliputi solenoida 1 dan 2, beroperasi secara bergantian. Solenoid 1 dihidupkan selama total 30 detik, diikuti oleh solenoid 2 yang dihidupkan selama 20 detik. Ada penundaan 3 detik di antara setiap periode penyalaan, dan jeda 10 detik di antara aktivasi solenoid 1 dan solenoid 2. Diawali dengan setelah pompa filter aktif, maka akan mengirimkan trigger ke dalam sistem dan akan diterima oleh timer yang akan mengirimkannya ke Arduino Nano sebagai input, Setelah Arduino Nano menerima input maka rangkaian program yang telah dirancang akan aktif, Arduino mengeluarkan output ke relay 1 dan 2, dimana relay 1 dan 2 akan menyala bergantian dan Relay 1 akan menyala sebanyak tiga kali. hasil perancangan wiring peralatan elektrik yang terdiri atas Arduino Nano, adaptor, relay dua channel, relay, timer, solenoid valve, lampu indikator hingga busbar

Effect of wastewater sludge on microbiological and biochemical characterization in Secale cereale L. rhizosphere

Pot experiment was conducted to study the effects of wastewater sludge treatment on biological properties of rye rhizosphere after 9 weeks cultivation. Soil was kovárvány brown forest soil collected from Nyíregyháza and treated with different doses of the sludge. Different microbial properties and enzymatic activities were studied. Results indicated that the enzymatic activities in soil samples treated with the sludge were increased with higher sludge doses. There was an increase in the density of the microbial population in the rye rhizosphere as the sludge dose increased. Results demonstrated that Gram negative bacteria were dominant in the rye plant rhizosphere and the ratio between Gram-negative and Grampositive bacteria was 2.367. Finally, soil amended with the sludge stimulates the biochemical and microbial properties of the rye rhizosphere. For maintaining the soil quality, the authors recommend to treat the acidic soil with a ratio of 40–60% of this sludge to improve the fertility of the soil

Characterization of soil amended with sewage sludge and growth of rye plant

There is an increasing issue in the agricultural application of sewage sludge obtained from wastewater treatment plants, due to the possibility of recycling valuable components; organic matter, and plant nutrients. The objectives of the pot experiment were to determine the effects of sewage sludge treatment on rye plant growth and the physicochemical soil properties of rye rhizosphere for 9 weeks. Kovárvány brown forest soil from Nyíregyháza was used and treated with various rates of sewage sludge (Control soil (0), 20, 40, 60, 100 (sludge) %). Different soil parameters were studied such as pH, soil moisture, fluorescein diacetate (FDA) activity, carbon dioxide release and rye plant growth. The results indicated that after the application of sewage sludge, the soil retained its moisture content for a longer period than the control. Also, soil pH was maintained to be favourable for plant growth. In addition to exhibiting healthy growth and development, the plants also produced the greatest dry matter mass on soils with the largest proportion of sewage sludge (60–100%). The enzymatic activities in the soil samples treated with sewage sludge were increased in soil with higher sludge doses. Finally, soil treatment with sewage sludge stimulated rye plant growth, improved the biochemical and microbial properties of the rye plant rhizosphere, promoted the retention of soil moisture and raised the soil pH, which also had a favourable effect on rye plant growth

PENGARUH LOKASI, HARGA, DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN BERBELANJA DI MATAHARI DEPARTMENT STORE JAVA MALL SEMARANG

This research is motivated by the phenomenon of the rise of a variety of trade center such as department store in Indonesia marks a change in consumer shopping behavior from tradisional market to modern market. Matahari Department Store is one of the largest department store fashion and always visited by most of people in Indonesia. The involvement of location, price, and service quality are very important in shopping decision. The problems in this research was the decline in the percentage of achievement target the sale of the Matahari Department Store Java Mall Semarang. While the purpose of this research is to find how influence of location, price , and service quality to the shopping decision whether partially and simultaneously.This type of research is the explanatory research. Based on Cooper & Emory formula, total sample used in this study is 100 respondents were aged between 17 years up to 60 years and has bought in the Matahari Department Stores Java Mall Semarang in 2016.The result of this study show that the influence exerted by variable location to the shopping decision is 54,6%, variable the price to the shopping decision is 64%, and variable service quality to the shopping decision is 71,4%. In addition, the influence exerted by variable location, price, and service quality to the shopping decision of 74%. From the research found that the biggest influences that affect the shopping decision variable at Matahari Department Store Java Mall Semarang is the variable service quality (X3). From the discussion, we can conclude that location, price, and service quality positively influence to the shopping decision at Matahari Department Store Java Mall Semarang.But there were a number of things for those unsatisfactory in terms of location, the price of, and service quality. For that reason, management of Matahari Department Store Java Mall is expected to be more increase by a factor of strategic’s location, price set ,and service quality for the increasing of shopping decision

Empowering the Mental Health of the Elderly Through Local Wisdom Based Reminiscence Therapy

The Elderly is someone who is 60 years old or above and experiences various changes both physically, mentally, and socially. Meanwhile, Yogyakarta is the province with the largest number of elderly groups in Indonesia with a prevalence of 637,353 people as of December 2021. The prevalence of this large elderly group opens up greater opportunities for various problems in the elderly, one of which is psychological problems. This research aims to examine the effectiveness of reminiscence therapy utilizing local wisdom in reducing depression levels among the elderly in Budhi Dharma nursing home, Yogyakarta. In this research, participants are limited to 10 people with particular criteria and randomly assigned into two groups. They’re guided to do several activities during two days of therapy. Depression levels were measured using the Geriatric Depression Scale (GDS) before, after, and two weeks post-therapy. The result is analyzed with the Friedman Test of Repeated Measures, revealed a p-value of 0.273, indicating that the score differences were insignificant in depression levels across the measurement times. These findings reveal that the lack of significant changes happened due to the participants’ selection that was not screened based on their depression level. As a result, the participants were in good mental condition

NZ Crunchies / Nayli Hafizah Hamuda Azhar

I have decided to become a mini agent of NZ Crunchies for my business opportunity assignment because, it is one of the most famous snack brands among students due to its delicious and cheap price for most of its products. NZ Crunchies snacks are made of crispy spring roll pastry coated with nine unique flavors. It is a perfect snack for movies or to share with friends and family. NZ Crunchies is manufactured by NZ Frozen Industries SDN.BHD located at No. 14 Jalan Hang Lekir 12, Taman Industri Jaya, 81300 Skudai, Johor Bahru, Johor Darul Takzim. The company was established in 1996 and has become a manufacturer of variety types of frozen pastry and snack products. NZ Frozen Industries SDN. BHD has about 16 types of products including NZ Crunchies snack and would grow from time to time. Besides, the company’s products are very popular in Malaysia and Singapore. Moreover, the factory is based in Johor Bahru and certified with Halal, Food Safety is the Responsibility of the Industry (MESTI) and Hazard Analysis Critical Control Point (HACCP). I believe that becoming a mini agent for NZ Crunchies is a good start to explore and gain experiences in entrepreneurship