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العنوان
The Impact of Auditor`s Reliance on Qualitative Materiality Factor on the Determination of the Appropriate Audit Report :
المؤلف
Mohamed, Samar Salama.
هيئة الاعداد
باحث / سمر سلامة محمد صالح
مشرف / محمد رشاد محمد يوسف مهنا
مناقش / محمد عبد العزيز حجازي
مناقش / عبد العاطي عبد المنصف عبد السلام
الموضوع
Accounting.
تاريخ النشر
2015.
عدد الصفحات
200 p. :
اللغة
الإنجليزية
الدرجة
ماجستير
التخصص
المحاسبة
تاريخ الإجازة
28/3/2015
مكان الإجازة
جامعة القاهرة - كلية التجارة - المحاسبة
الفهرس
Only 14 pages are availabe for public view

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Abstract

The focus of this thesis is on higher education-industry supply chain management in Egypt. The
purpose of this study was to investigate the direct and indirect effect of information and communication
technology (lCT) on hybrid supply chain performance (HSCP) in terms of leanness, agility and leagility
of the higher education institutions (HEls) and automotive companies (ACs) in Egypt.
A conceptual framework developed based on the literature was proposed and tested using
questionnaires, which were filled through face-to-face in-depth interviews. A mixed methods approach
(triangulation) was used to obtain greater insights and better understanding of the research relationships.
The researcher in this thesis developed and used a multi-item measurement scale to assess, and then
suggest for improvement, the hybridized performance -in terms of leanness, agility and leagility- of the
automotive and higher education supply chains (HESC) in Egypt as two examples of manufacturing and
service industries. The target population of, the automotive sector was 101 organizations in the Egyptian
automotive industry throughout its three main sub-sectors (multiple nodes); namely manufacturers of
auto-feeding and automotive industries and CBV distributors. A sample of 84 was obtained using
probability random sampling technique (i.e., 83.16% response rate). Regarding the higher education
sector, a total of 63 HEls (universities and academies) were contacted, of which 41 accepted to participate
(i.e., 65.08% response rate) also through using probability random sampling technique. Structural
Equation Modeling was used to examine the proposed relationships. Different software packages (AMOS,
SmartPLS, LISREL, and SPSS software) were used in conducting the research quantitative analysis. In
addition to the 125 questionnaires (quantitative), 160 direct depth interviews (qualitative) were conducted
with subject-matter-experts (SMEs) working in 129 organizations (86 (84 ACs + 2 stakeholders) + 43 (41
HEls + 2 stakeholders) from both sectors at 15 different governorates in Egypt.
In regard to the automotive industry, results showed that ICT employment positively and significantly
affects both supply chain integration (SCI) and hybrid SCP, SC! positively and significantly affects
supply chain information sharing (SCIS), and SCIS positively and significantly affects HSCP in terms of
mass-customization and postponement. The three automotive sub-sectors are using a blended supply-
chain strategy that hybridizes different attributes of each approach according to the position of the SC
node. For the higher education sector, results indicated that ICT employment has a positive and
significant effect on SCI, SCI has a positive and significant effect on SCIS, and ICT employment has a
positive and significant effect on education HSCP. Regarding the moderation effect of technology
intelligence (TI) on the ICT-SCI relationship, after adding the university-industry partnership (VIP)
dimension to SCI, results revealed that TI positively and significantly affects SCI. Furthermore, the