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Road Traffic Accident Analysis and Identification of Black Spot Locations on Highway Iqbal, Asad; Rehman, Zia ur; Ali, Shahid; Ullah, Kaleem; Ghani, Usman
Civil Engineering Journal Vol 6, No 12 (2020): December
Publisher : Salehan Institute of Higher Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28991/cej-2020-03091629

Abstract

Road safety is the main problem in developing countries. Every year, millions of people die in road traffic accidents, resulting in huge losses of humankind and the economy. This study focuses on the road traffic accident analysis and identification of black spots on the Lahore-Islamabad Highway M-2. Official data of road traffic accidents were collected from National Highway and Highway Police (NH & MP) Pakistan. The data was digitized on MS Excel and Origin Pro. The accident Point weightage (APW) method was employed to identify the black spots and rank of the top ten black spots. The analysis shows that the trend of road traffic accidents on M-2 was characterized by a high rate of fatal accidents of 35.3%. Human errors account for 66.8% as the major contributing factors in road traffic accidents, while vehicle errors (25.6%) and environmental factors (7.6%) were secondary and tertiary contributing factors. The main causes of road traffic accidents were the dozing on the wheel (27.9%), the careless driving (24.6%), tyre burst (11.7%), and the brakes failure (7.4%). Kallar Kahar (Salt Range) was identified as a black spot (223 km, 224 km, 225 km, 229 km, and 234 km) due to vehicle brake failure. The human error was a major contributory factor in road traffic accidents, therefore public awareness campaign on road safety is inevitable and use of the dozen alarm to overcome dozing on the wheel. Doi: 10.28991/cej-2020-03091629 Full Text: PDF
Audit Quality and its Effect on the Financial Performance of the Firm: A Case Study of Pakistan Javed, Muhammad Naveed; Ahmad, Ashfaq; Iqbal, Asad; Waseem Qadri
Golden Ratio of Auditing Research Vol. 6 No. 2 (2026): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i2.1922

Abstract

The paper investigates the role of audit committee characteristics in a firm's financial performance. During the ongoing economic recession and the world financial crisis, the corporate governance systems are quite notorious. The audit committee represents one of the most important aspects of efficient corporate governance in companies. In Pakistan, little evidence exists on the effects of audit committees and their attributes on firm performance in the Pakistani literature. Four key characteristics of the audit committee were defined to examine their influence on the company's financial performance: independence, activity, size, and quality of the external audit. The researchers used Tobin's Q to quantify the market and ROA to quantify the accounting business. The panel data analysis showed that the size of the audit committee and the quality of the external audit positively and statistically significantly affect Return on Assets (ROA) and Tobin's Q. Two more variables, including audit committee independence and AC activity, also do not lead to any significant effect, and this can also be seen through the results of the jurisdiction studies that have been conducted in different countries. Essentially, the study has provided valuable information to regulators, policymakers, and stakeholders in Pakistan regarding the adoption of specific audit committee qualities. Incorporating these qualities can improve firms' financial performance. To determine whether the corporation's performance has improved, the audit committee's skills can be used to gather information at the company's administrative level.