مطالب

Audit quality is one of the most important issues in the field of auditing and the capital market. Defining a framework for determining the quality of audit is important so the present study seeks to rank and compare the factors affecting audit quality from the perspective of different groups using a multi-attribute TOPSIS technique. In this research, first, 15 influencing factors were selected as quality indicators using library studies, and then these indicators were analyzed using TOPSIS multi-attribute technique by distributing questionnaires among four groups including: researchers and faculty members, audit institutes, chartered accountants, members of the audit committee, and financial managers of the companies listed on the Tehran Stock Exchange and they were rated and compared. From the view point of the of researchers and faculty members, auditing institutes, auditing committee members and chief financial managers, the most important effective factors on the audit quality are professional level of the auditor in the industry expertise, number of employed chartered public accountants and quality control score, respectively. The results of index comparison test indicates that from the view point of the four studied groups, there is a sensible difference between 15 abovementioned indicators.

One of the most important factors in maintaining a nation's unity and integrity is national identity. If national identity is defined as a sense of belonging to a country whose citizens share a common language, land, cultural heritage, customs, emotions, memories, political system, beliefs, symbols, national heroes, history, economics, art and literature, and even religion, then this sense of belonging can be a source of national solidarity and unity. Governments all over the world take advantage of educational content at different educational levels to promote a common national identity among children and adolescents in order to maintain the existence and integrity of their own country. Based on national identity elements in the formal education of primary schools in Belgium, this study aimed to analyze the answers of Belgian primary school teachers and principals to a 25-item questionnaire (sent to 3,140 primary schools in three languages of English, French, and Dutch). The results of analyzing the survey results based on national identity elements contained in the educational content of primary schools indicated that the Belgian primary school teachers and principals seek to build a common national identity based on the constituents of Belgian nationality, even if they do not admit it verbally. Also Belgian government demonstrates that not only is not indifferent to national identity but it adopts programs and strategies to consolidate the national identity and build a unified nation based on Belgian values. This study employed desk studies, qualitative content analysis, and field studies to analyze the data obtained from questionnaires and direct observations.

The aim of this study is to evaluate the degree to which the mentality and behaviour of the Kedah and Penang state administrations from 1965 to 1985 were impacted by the drawing of raw water from Sungai Muda, as a significant strategic factor. This article's goal is to explore the interactions between the two governments over raw water that they acquire from Sungai Muda. Additionally, it will assess the effects of Kedah's decision to permit Penang to use Sungai Muda's raw water. Based on previous studies, it was found that despite the issue's relevance and obvious connection to the current water supply dispute between the two states, researchers did not pay much attention to the management of raw water obtained from Sungai Muda by Kedah and Penang.  Since it addresses issues that will still come up between the two states in light of the present water supply crisis, this study is relevant and important. The study used a qualitative methodology in addition to primary materials such as contract documents, archival records, and secondary sources such as books and articles. From the findings, it was observed that the use of raw water sources from Sungai Muda involves close engagement between the states of Kedah and Penang from 1965 to 1985. During this time, the state governments of Penang and Kedah played a crucial role in empowering the water supply sector in their respective states. The historical experience of Malaysia's water supply policy's consolidation in the twenty-first century adds a new dimension to the conversation about water issues in the country.

The objective of this study was to examine the relationships between entrepreneurial self-efficacy, technological capability, and innovation capability among startup leaders. Specifically, the study aimed to determine the extent to which technological and innovation capabilities predict entrepreneurial self-efficacy, providing insights into the factors that drive entrepreneurial success in startup environments. A cross-sectional research design was employed, involving 290 startup leaders selected based on the sample size recommendations from the Morgan and Krejcie table. Participants completed a structured questionnaire assessing entrepreneurial self-efficacy, technological capability, and innovation capability. Data analysis included descriptive statistics, Pearson correlation, and multiple linear regression using SPSS version 27. Assumptions of linearity, normality, and homoscedasticity were checked and confirmed to ensure the validity of the regression model. Pearson correlation analysis showed significant positive relationships between entrepreneurial self-efficacy and both technological capability (r = 0.52, p < 0.001) and innovation capability (r = 0.56, p < 0.001). Multiple linear regression analysis revealed that technological capability (B = 0.37, SE = 0.08, β = 0.30, t = 4.63, p < 0.001) and innovation capability (B = 0.45, SE = 0.09, β = 0.35, t = 5.14, p < 0.001) were significant predictors of entrepreneurial self-efficacy, explaining 40% of its variance (R^2 = 0.40, F(2, 287) = 46.83, p < 0.001). The study concludes that both technological capability and innovation capability significantly enhance entrepreneurial self-efficacy among startup leaders. These findings underscore the importance of fostering these capabilities to drive entrepreneurial success. The study contributes to the literature by highlighting the critical role of self-efficacy and providing practical implications for entrepreneurs, policymakers, and educators aiming to support entrepreneurial development.

This study aims to explore the adoption and implementation of emerging technologies in Small and Medium-sized Enterprises (SMEs). By understanding the motivations, challenges, benefits, and future plans of SME founders, this research provides insights into how these businesses leverage technology to enhance their competitiveness and operational efficiency. The study employed a qualitative research design, utilizing semi-structured interviews with 25 founders of SMEs across various industries. Participants were selected using purposive sampling to ensure diverse representation. Data collection continued until theoretical saturation was achieved. The interview data were transcribed and analyzed using NVivo software, following a thematic approach to identify key themes and insights related to technology adoption and implementation in SMEs. The study identified several motivations for technology adoption, including competitive advantage, cost efficiency, customer demand, innovation drive, and growth opportunities. Key challenges faced by SMEs included financial constraints, technical difficulties, resistance to change, regulatory and compliance issues, knowledge gaps, vendor dependence, and time constraints. The benefits realized from technology adoption encompassed improved operational efficiency, enhanced customer satisfaction, revenue growth, better data analytics, increased employee productivity, and greater market adaptability. Future plans of SMEs included continued investment in technology, scaling up implementation, focusing on employee training and development, forming strategic partnerships, enhancing cybersecurity measures, and improving customer engagement. The adoption and implementation of emerging technologies present significant opportunities for SMEs to enhance their competitiveness and operational efficiency. However, SMEs must navigate various challenges to realize these benefits. By adopting a strategic approach and leveraging external partnerships, SMEs can successfully implement new technologies and drive sustainable growth. This study provides valuable insights into the experiences of SME founders, informing both practice and policy in the context of technological advancement in small and medium-sized enterprises.