Browsing by Author "Hegazy, M"

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    The Balanced Scorecard: Measures That Drive Performance Evaluation in Auditing Firms
    (SAGE Publications Ltd, 2020) Hegazy, M; Hegazy, K; Eldeeb, M
    The purpose of this article is to establish a framework with its related measures for the development of a balanced scorecard (BSC) for auditing firms. A BSC was developed providing the detailed measures for performance evaluation comprising five key elements: learning and growth, clients, internal business processes, financials, and audit-related perspectives of corporate ethics. A survey was undertaken along with descriptive statistics and confirmatory factor analysis in four auditing firms, to assess the external auditors’ opinions for the proposed BSC measures. The results suggest that the development and use of the proposed BSC measures will enhance audit firms’ performance. Audit firms would have a better understanding of the various drivers of performance and strategies thereby creating a competitive advantage. The results are valuable to not only audit firms but also auditing oversight boards who could direct the design of their monitoring process by understanding performance systems in different size audit firms. © The Author(s) 2020.
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    Modeling and Analysis of a Single Mass Resonant Gyroscope "
    (Military Technical College, 2018-04) Sayed, S.; Badawy, A.; Wagdy, S.; Hegazy, M
    Mathematical and simulation models for a single mass resonant gyroscope are discussed in this paper. The mathematical model discusses the dynamics of a single mass that oscillates in two orthogonal directions and subjected to an angular rotation rate about the third direction. The equations of motion are then solved to get the amplitude of the drive and sense mode responses. The solution is applied to a resonant gyroscope. The sense mode response of the gyroscope as subjected to an angular rate input is determined. Sensitivity analysis is then performed to show the effect of the driving force frequency and the natural frequencies of the drive and sense modes. Finite element simulations of a symmetrical resonant gyroscope are presented, and consequently the mechanical coupling between the two vibrating modes is determined. The sense mode response relative to the angular rate input is simulated and the results are compared to the analytical results.