Abdel‐Aziz M. Mohamed, Mahmood A. Qureshi and Ali R. Behnezhad
The reliability of accounting internal control systems (AICS) is often viewed as a primary concern of auditors. Over the past three decades, several reliability models have been…
Abstract
The reliability of accounting internal control systems (AICS) is often viewed as a primary concern of auditors. Over the past three decades, several reliability models have been proposed for internal control. The main goal of these models is to provide an objective approach to evaluate the reliability of internal control systems. In addition, the models seek to assess the degree of audit reliance that can be placed on internal controls. This paper has a two‐fold objective: (1) to present an overview of the descriptive and prescriptive reliability models developed for the design and evaluation of internal control systems, and (2) to discuss the effects of various factors on the reliability assessment. Furthermore, two methods to estimate process reliabilities are presented and several numerical examples are provided to show the detailed calculations of the reliability and economic efficiency of accounting internal control systems.
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Given that a prerequisite for COVID-19 transmission is the interaction between individuals, it is reasonable to suspect that transportation networks may have contributed to the…
Abstract
Given that a prerequisite for COVID-19 transmission is the interaction between individuals, it is reasonable to suspect that transportation networks may have contributed to the spread of COVID-19. This study uses the air transportation network to quantify the risk of COVID-19 spread in the United States. The proposed model is applied at the county level and identifies the risk of importing COVID-19-infected passengers into a given county. We also undertake an examination of the factors influencing the spread of COVID-19 in relation to air travel. Utilizing an extensive dataset encompassing various socioeconomic, demographic, and healthcare-related variables, our results indicate a positive relationship between these factors and the relative risk of COVID-19 spread, highlighting the pronounced impact of population density, air travel volume, and larger household sizes on increasing travel-related risk. Conversely, greater healthcare capacity, particularly in terms of hospital and intensive care unit (ICU) beds, is associated with reduced risk. We provide estimates of expected relative risk for each county and a ranking that can be useful for informing public health policies to stem the spread of the virus by devoting resources such as screening and enhanced travel protocols to airports located in at-risk counties.
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Mohamed Fawzi Afifi, Asad Mohsin and Mustafa Farouk
The study investigates perceptions and debate that are linked to the relationship between religion, alcohol, tourism and hospitality within the context of an Islamic tourist…
Abstract
Purpose
The study investigates perceptions and debate that are linked to the relationship between religion, alcohol, tourism and hospitality within the context of an Islamic tourist destination. An analytical approach involving a review of literature, assessment of conservationists’ attitude representing Islam and Christianity, and current trends using a student sample to determine intentions is used. The study findings suggest that alcohol and religiosity are not compatible, use, abuse and dependency are more common among non-believers than believers. A tense dispute continues in the Arab World around alcohol. The study contributes to the literature by highlighting economics, social practice, theoretical and managerial implications related to alcohol service in Egypt and suggests a way forward for global Muslim staff working in the hospitality, tourism, and travel industries.
Design/methodology/approach
The study uses an analytical approach involving a review of literature, assessment of conservationists’ attitude representing Islam and Christianity and current trends using a student sample to determine intentions.
Findings
The study findings suggest that alcohol and religiosity are not compatible, use, abuse and dependency are more common among non-believers than believers. A tense dispute continues in the Arab World around alcohol.
Research limitations/Implications
The study is assessing the relationship between religion, alcohol, hospitality and tourism within the context of Egypt, advances knowledge about halal tourism and hospitality by explicitly linking religious obligations and the implication on tourism. The findings should be used with caution considering the subjectivity of responses and the size of the sample.
Practical implications
The service/hospitality industry managers could be Muslims or non-Muslims representing major airlines, hotels and restaurants where alcohol is served by Muslim employees. These managers should consider avoiding the sale or serving of alcohol completely, and if not, they must not force their workers to serve alcohol if they chose not to.
Social implications
Faith-based (e.g. Muslims, Seventh Day Adventists and Mormons), ideological or ethically driven alternative services should be created for the staff concerned with alcohol service/consumption. Employment is to be provided to adherents of these faiths or ideologies as an alternative resort.
Cristina Fernandes, João Ferreira and Pedro Mota Veiga
The purpose of this study is use a bibliometric analysis to explore the relational nature of knowledge creation in WFM in operations. Companies live under constant pressure to…
Abstract
Purpose
The purpose of this study is use a bibliometric analysis to explore the relational nature of knowledge creation in WFM in operations. Companies live under constant pressure to find the best ways to plan their workforce, and the workforce emangement (WFM) is one of the biggest challenges faced by managers. Relevant research on WFM in operations has been published in a several range of journals that vary in their scope and readership, and thus the academic contribution to the topic remains largely fragmented.
Design/methodology/approach
To address this gap, this review aims to map research on WFM in operations to understand where it comes from and where it is going and, therefore, provides opportunities for future work. This study combined two bibliometric approaches with manual document coding to examine the literature corpus of WFM in operations to draw a holistic picture of its different aspects.
Findings
Content and thematic analysis of the seminal studies resulted in the extraction of three key research themes: workforce cross-training, planning workforce mixed methods and individual workforce characteristics. The findings of this study further highlight the gaps in the WFM in operations literature and raise some research questions that warrant further academic investigation in the future.
Originality/value
Likewise, this study has important implications for practitioners who are likely to benefit from a holistic understanding of the different aspects of WFM in operations.