Ali Bonyadi Naeini, Barat Mojaradi, Mehdi Zamani, V.k. Chawla,
Volume 30, Issue 3 (9-2019)
Abstract
The frequency of chronic diseases such as cardiovascular diseases has significantly increased in recent years. This study is a developmental research which is categorized as descriptive-survey in terms of data collection method. The aim of this study is to prioritize 22 districts of Tehran for the purpose of prevention from cardiovascular diseases. In the present study, after extraction of the effective factors on the prevalence of cardiovascular diseases from previous studies, the weight of each factor with their specific data for each 22 districts of Tehran (collected from relevant organizations) is obtained using two levels of Fuzzy Delphi method and one level of fuzzy best-worst method, for confirming or denying factors and weighting them based on the opinion of 25 cardiologists, respectively, and transferred to Arc GIS software for prioritizing 22 districts of Tehran.Using a combination of fuzzy best-worst method, which is one of the newest methods for making multi-criteria decision, and GIS, for weighting parameters and prioritizing 22 districts of Tehran, gives an acceptable worth to the present study.Our results-after classification, drawing, and combination of maps- indicated that the 8th district (except a little part in the west) is the best district, and 16th and 19th districts (approximately whole district) are in the last priority for prevention of cardiovascular diseases. Other districts respectively placed in the second to 21th places.
Emad Hajjat, Majed Alzoubi, Leqaa Al-Othman, Lu'ay Wedyan, Osama Hayajneh,
Volume 35, Issue 3 (9-2024)
Abstract
This study examines the role of forensic accounting in enhancing financial transparency and reducing fraud in Jordanian institutions. Using a mixed-method approach, data were collected from 150 respondents including chartered accountants, auditors, financial managers. through a structured questionnaire. The findings reveal that forensic accounting significantly contributes to fraud prevention by supporting government investigations, providing courtroom testimony), and developing financial management systems. Additionally, forensic accountants play a crucial role in preparing key reports for government activities. The correlation analysis shows strong interdependencies between forensic accounting’s roles in arbitration and fraud detection. While most hypotheses were confirmed, challenges were noted in applying forensic accounting within the public sector. The study concludes by recommending that policymakers strengthen the integration of forensic accounting into Jordan's financial regulatory framework to enhance its effectiveness, particularly in the public sector. This research highlights the vital role of forensic accounting in maintaining financial integrity and provides a foundation for future studies.
