Search results for: correctional institutions

Authors: Rute Abreu, Fátima David, Liliane Cristina Segura

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The Deposit Guarantee Fund (DGF) and its communication with the Society, in general, and with the deposit client of Financial Institutions, in particular, is discussed through the challenges of the accounting and financial report. The Bank of Portugal promotes the Portuguese Deposit Guarantee Fund (PDGF) as a financial institution that enhanced the market confidence and stability on the deposit-insurance system. Due to the nature of their functions, it must be subject to regulation and supervision that provides a first line of defense against adversely affect confidence on the Portuguese financial market. First, this research provides evidence of the effectiveness of the protection mechanisms on the deposit insurance system, which provides high and equal protection to all stakeholders. Second, it emphasizes the need of requirements of rigorous accounting process and effective financial report to reduce the moral hazard implications. Third, this research focuses on the need of total disclosure of the financial information which gives higher transparency and protection to deposit client of financial institutions.

Keywords: deposit guarantee fund, Portugal, accounting, financial report

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Authors: Ibtissam Mharzi Alaoui, Camélia Sehaqui

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The success of a bank depends upon its effective risk management. With the growing complexity and diversity of financial products and services, as well as the accelerating pace of globalization over the past decade, risk management is becoming increasingly difficult. thus, all measurement and monitoring functions must be much more vigorous, relevant and adequate. The Shariah non-compliance risk is specific aspect of Islamic finance which ipso facto, deserves particular attention. It affects the validity of all Islamic financial contracts and it turns out to be likely to result in considerable losses on the overall Islamic financial institutions (IFIs). The purpose of this paper is to review the theoretical literature on Shariah non-compliance risk in order to give a clearer understanding of its sources, causes and consequences. Our intention through this work is to bring added value to the Islamic finance industry all over the world. The findings provide a useful reference work for the Islamic banks in structuring (or restructuring) of their own system of shariah risk management and internal control.

Keywords: Shariah non-compliance, risk management, financial products, Islamic finance.

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Authors: Ronaldo Seroa Da Motta, Gabriela Santiago

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The main contribution of this study is the identification of the factors influencing the environmental licensing process of infrastructure projects in Brazil. These factors will be those that reflect the technical characteristics of the project, the corporate governance of the entrepreneur, and the institutional and regulatory governance of the environmental agency, including the number of interventions by non-licensing agencies. The model conditions these variables to the licensing processing time of 34 infrastructure projects. Our results indicated that the conditions would be more sensitive to the type of enterprise, complexity as in gas pipelines and hydroelectric plants in the most vulnerable biome with a greater value of the enterprise or the entrepreneur's assets, together with the number of employees of the licensing agency. The number of external interventions by other non-licensing institutions does not affect the licensing time. Such results challenge the current criticism that environmental licensing has been often pointed out as a barrier to speed up investments in infrastructure projects in Brazil due to the participation of civil society and other non-licensing institutions.

Keywords: environmental licensing, condionants, Brazil, timing process

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Authors: Isah Mohammed Patizhiko

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This paper aimed at discussing the important role learning resources play in enhancing the teaching and learning of science and technology courses in post primary institution in Nigeria. The paper highlighted the importance learning resources contributed to the effective understanding of the learners. The use of learning resources in the teaching of these courses will encourage teachers to be more exploratory and the learners to have more understanding. In this paper, different range of learning resources particularly common learning resources (learning resources not design primarily for education purposes) to enrich their teaching. The paper also highlighted how ordinary resource can be turned into an educational resource. Recommendations were proffered in the sourcing of learning resources ie from the market, library, institutions, museums, and dump refuse and concluded that good demonstration on the use of resources will engage the learner’s interest and will develop higher level of conceptual understanding in the learning area.

Keywords: enhance, learning, resources, science and technology, teaching

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Authors: Clarice Zimbili Zondi

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This study investigates the effect of restorative justice programmes offered to offenders in prison environment (Correctional Centres) during their rehabilitation. The study looks specifically to programmes offered by a Non-Profit Organisation (NPO), Phoenix Zululand (PZ) in twelve (12) different prisons in Zululand, South Africa. Document analysis, interviews and participant observation methods were used to test whether the work done by Phoenix Zululand is in line with the remarks made on restorative justice as encapsulated in the White Paper on Corrections 2005 in South Africa. Also tested was whether a better understanding of restorative justice programmes assists in coming up with better strategies to change the behaviour of offenders. The study findings discovered that the work that is done by PZ is not in line with the remarks made in the White Paper on Corrections. Also the importance of a full comprehension of what one is doing in order to be effective in rehabilitation. However, rehabilitation that is aimed at only changing the decision-making processes of offenders not to reoffend, does not serve as a total rehabilitation programme. Rehabilitation is only successful if ex-offenders, whilst still in prison, have developed market-related skills and become employed or self-employed. Restorative Justice Programmes offered by PZ, although they play a critical role, appears to be lacking in equipping offenders with skills for effective reintegration into society and, subsequently, self-reliance.

Keywords: offender, rehabilitation, restorative justice, prison

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Authors: Nor Erlissa Abd Aziz, R. M. U. S. Udagedara, S. Sharifi

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Managing and sharing knowledge has been a broadly satisfactory strategy to most of the organisations. Harnessing the power of knowledge supported the organisations to gain a competitive advantage over their competitors. Along with the invention of social media, knowledge sharing process has been more efficient and comfortable. Numerous researches have been conducted to investigate the effect of social media platforms for public and academic use. Furthermore, knowledge sharing, in general, have been subject to considerable n research, but research on sharing knowledge in Higher Education Institutions (HEIs) is rare. Also, it is noted that still there is a gap related to the organisational elements that contribute to the successful knowledge sharing through social media platforms. Thus, this research aims to investigate organisational elements that influence the social media platform based knowledge sharing within the context of Malaysian Higher Education Institutions (HEIs). The research used qualitative research methods to get an in-depth understanding of the subject matter. The conclusions of this study are based on interpreting the results of semi-structured interviews with academic staff from various Malaysian HEIs from the public and private sectors. Documents review will supplement the data from the interviews, and this ensures triangulation of the responses and thus increase the validity of the research. This research contributes to the literature by investigating an in-depth understanding the role of organisational elements about the social media platform based knowledge sharing in nourishing knowledge and spreading it to become better HEIs in utilising their knowledge. The proposed framework which identifies the organisational elements influences of social media platform based knowledge sharing will present as the main contribution of this research.

Keywords: knowledge sharing, social media, knowledge and knowledge management

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Authors: Jane Ebele Iloanya

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The introduction of the learning outcome approach in contemporary curriculum design and instruction, has brought student–centered education to the fore. In teacher –centered teaching and learning, the teacher transfers knowledge to the students, who are always at the receiving end. The teacher is assumed to know it all and hardly trusts the knowledge of the students. Teacher-centered education places emphasis on the supremacy of the teacher over the students who should ideally, be able to dialogue with the teacher. The paper seeks to examine the issue of democratisation of the teaching and learning process in Institutions of Higher Learning in Botswana. Botswana is a landlocked country in Southern Africa, with a total population of about two million people. In 1977, Botswana’s First National Policy on Education was unveiled. This came eleven years after the country gained independence from Great Britain. The philosophy which informed the 1977 Education Policy was “Social Harmony”. The philosophy of social harmony has four main principles: Unity, Development, Democracy and Self- Reliance. These principles were meant to permeate all aspects of lives of the people of Botswana, including, the issue of how teaching and learning is conducted in Botswana’s institutions of higher learning. This paper will examine the practicalisation of the principle of democracy in teaching and learning at higher education level in Botswana. It will in particular, discuss the issue of students’ participation and engagement in the teaching and learning process. The following questions will be addressed: 1.Are students involved in planning the curriculum? 2.How engaged are the students in the teaching and learning process? 3.How democratic are the teachers in terms of students’ rights and privileges? A mixed–method approach will be adopted in this study. Questionnaires will be distributed to the students to elicit their views on the practicalisation of the principle of democracy at the higher education level. Semi-structured interview questions will be administered in order to collect information from the lecturers on the issue of democratisation of teaching and learning at the higher education level in Botswana. In addition, relevant and related literature will be reviewed to augment collected data. The study will focus on three tertiary institutions in Gaborone, the capital city of Botswana. Currently, there are ten tertiary institutions in Gaborone; both privately and government owned. The outcome of this study will add to the existing body of knowledge on the issue of the practicalisation of democracy at the higher education level in Botswana. This research is therefore relevant in helping to find out if democratisation of teaching and learning has been realised in Botswana’s Institutions of higher learning. It is important to examine Botswana’s national policy on education in this way to ascertain if it has been effective in giving the country’s education system that democratic element, which is essential for a student-centered approach to the teaching and learning process.

Keywords: democratisation, higher education, learning, teaching

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Authors: Olurankinse Felix, Fatukasi Bayo

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Over the years, the medium through which government financial statements are prepared has been on cash basis of accounting. This basis was characterised with some shortcomings ranging from non- disclosure of quality and detail information relating to government financial transactions, ill informed assessment of government resource allocation, weak internal control system that inhibits accountability and transparency and non- standardisation of reporting ethics for the purpose of comparability. The emergence of international public sector accounting standards (IPSAS) is therefore seen as leverage as it aims at improving the quality of general purpose financial reporting by public sector entities thereby increasing transparency and accountability. IPSAS is a new concept that all institutions must fully adopts. The crux of this paper is to find out to what extent is the awareness and adoption of IPSAS to both students and lecturers interms of teaching, learning and inclusion in the curriculum of accounting education. The methodology involved the use of well designed questionnaires to obtain information from some selected institutions and the analysis was done with the use of maximum likelihood ordered probit regression. The result of the analysis shows that despite a high level of sensitisation/awareness of IPSAS, the degree of adoption is still low due to low level of desirability by students and lecturers. The paper recommend the need for the government to enact an enabling law to back up the adoption and more importantly to institute appropriate sanctions to ensure full compliance.

Keywords: assessment, awareness, adoption, IPSAS, cash basis

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Authors: Vanda Božić, Željko Nikač

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The wars and armed conflicts have often resulted in violations of international humanitarian law, and often commit the most serious international crimes such as war crimes, crimes against humanity, aggression and genocide. However, only in the XX century the rule was articulated idea of establishing a body of international criminal justice in order to prosecute these crimes and their perpetrators. The first steps in this field have been made by establishing the International military tribunals for war crimes at Nuremberg and Tokyo, and the formation of ad hoc tribunals for the former Yugoslavia and Rwanda. In the end, The International Criminal Court was established in Rome in 1998 with the aim of justice and in order to give satisfaction the victims of crimes and their families. The aim of the paper was to provide a historical and comparative analysis of the institutions of international criminal justice based on which these institutions de lege lata fulfilled the goals of individual criminal responsibility and justice. Furthermore, the authors suggest de lege ferenda that the Permanent International Criminal Tribunal, in addition to the prospective case, also takes over the current ICTY and ICTR cases.

Keywords: international crimes, international criminal justice, prosecution of crimes, ad hoc tribunal, the international criminal court

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Authors: Alvin Uchenna Ugwu

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The United Nation’s 2030 agenda and Global Action Programme (GAP) for implementation of the Sustainable Development Goals (SDGs), has mandated all sectors in the societies, including education, to develop strategies towards actualizing sustainability in all facets of the society, by the year 2030. Education is no doubt a key tool for social change. However, educational institutions in most African nations need a paradigmatic shift to strike a balance between policies (curricular) and practices, with regards to Education for Sustainable Development (ESD). The paradigm shift in this regard is described as whole-institution/school approach. The whole institution approaches advocate action-focused ESD. In other words, ESD policy and curriculum makers, formal and non-formal education institutions, need to ‘practice what they preach’. This paper is developed from an ongoing study carried out by the author and guided by two research questions: -What are the views of intermediate phase science and technology preservice teachers on the ESD content included in the science and technology modules? -What challenges or enable intermediate phase science and technology pre-service teachers to learn about ESD in science and technology modules? The study drew from the views and experiences of preservice science teachers, learning about ESD in a university’s college of education in South Africa. Using qualitative case study research design, the research data were generated via questionnaires and focus group discussions. Analysis of generated data indicates that universities and institutions of higher learning need to demonstrate practical involvement while implementing ESD in societies, rather than just standing as knowledge media. Findings of the study further suggest that natural sciences and technology courses in teacher education programmes and other institutions of higher learning, should be perceived as key transformative tools in shaping the consciousness of students towards integrating and fostering ESD in developing countries such as South Africa. Thus, this paper seeks to promote ‘Whole Institution Involvement’ in teacher education colleges in South Africa, as a measure of improving ESD in higher education settings. The paper suggests that in order to achieve ESD in higher education settings and beyond, policies and practices should be reexamined beyond rhetoric and buzzwords. The paper further argues that implementation of ESD is largely influenced by context, hence two different contexts should be examined empirically.

Keywords: education for sustainable development, higher education institutions, pre-service science teachers, qualitative case study research, whole institution involvement

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Authors: Sohail Ahmed, Ke Xing

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This research theoretically explored the evolution mechanism of enterprise technological innovation capability system (ETICS) from the perspective of complex adaptive systems (CAS). Starting from CAS theory, this study proposed an analytical framework for ETICS, its concepts and theory by integrating CAS methodology into the management of technological innovation capability of enterprises and discusses how to use the principles of complexity to analyze the composition, evolution and realization of the technological innovation capabilities in complex dynamic environment. This paper introduces the concept and interaction of multi-agent, the theoretical background of CAS and summarizes the sources of technological innovation, the elements of each subject and the main clusters of adaptive interactions and innovation activities. The concept of multi-agents is applied through the linkages of enterprises, research institutions and government agencies with the leading enterprises in industrial settings. The study was exploratory based on CAS theory. Theoretical model is built by considering technological and innovation literature from foundational to state of the art projects of technological enterprises. On this basis, the theoretical model is developed to measure the evolution mechanism of enterprise technological innovation capability system. This paper concludes that the main characteristics for evolution in technological systems are based on enterprise’s research and development personal, investments in technological processes and innovation resources are responsible for the evolution of enterprise technological innovation performance. The research specifically enriched the application process of technological innovation in institutional networks related to enterprises.

Keywords: complex adaptive system, echo model, enterprise knowledge system, research institutions, multi-agents.

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Authors: Luisa Unda, Kamran Ahmed, Paul Mather

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We examine the effect of board characteristics on the performance and asset quality of credit unions in Australia, using a large sample covering the period 2004-2012. Credit unions are unique in that they are customer-owned financial institutions and directors are democratically elected by members, which is distinctly different from other financial institutions, such as commercial banks. We find that board remuneration, board expertise, and attendance at board meetings have significantly positive impacts on credit union performance and asset quality, while board members who hold multiple directorships (busy directors), have a significant negative impact on credit union performance. Financial performance also improves with larger boards and long-tenured directors in credit unions. All of these relations hold after we control for alternative measures of performance, credit union characteristics and endogeneity problem.

Keywords: credit unions, corporate governance, board of directors, financial performance, Australia, asset quality

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Authors: Abdallah Abu Madi, Dongmei Cao, Alexeis Garcia-Perez, Qile He

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The failure of Enterprise Resource Planning (ERP) implementation in higher education institutions (HEIs) worldwide is much higher in comparison to other sectors, such as banking or manufacturing, to our knowledge limited research has been conducted on this issue. To date, prior literature has identified some key success factors (KSFs) mostly either in the domain of information and system (IS) or in the industrial context. However, evidence of ERP implementation in the higher education sector has had little attention in the extant literature. Hence, this paper identifies and categories KSFs of ERP implementation in HEIs. Semi-structured face-to-face interviews were conducted with technicians and managers from three Jordanian HEIs. From these case studies, three new sector- and context-specific KSFs were identified and categorized according to two dimensions: organizational and technical. The first new KSF is the selection of the ERP system, which is an influential factor in the organizational dimension. Results show that an ERP solution that is suitable to one context may be disastrous in another. The second new KSF, which falls under the technical dimension, is the relationship between vendors and HEIs. This must be fair and impartial to enable successful decision-making and thus the achievement of pre-defined goals. Also within the technical dimension is the third factor: in-house maintenance. Once an appropriate system is selected and a strong relationship is established, the ERP system requires continuous maintenance for effective operation. HEIs should ensure that qualified IT support is in place and in-house to avoid excessive running expenses.

Keywords: Enterprise Resource Planning (ERP)implementation, key success factors, higher education institutions, Jordanian higher education

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Authors: Irakli Manvelidze, Genadi Iashvili, Giga Phartenadze, Giorgi Katamadze

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Establishment of electronic governance in the region is facing serious problems. Organizational, technical, social and methodological problems have been identified after the research. These problems currently create serious barriers and prevent the development of effective e-governance. Lack of human resources, difference in program targets of the centre and the region, lack of citizens’ awareness about the project of electronic governance are other issues that should be mentioned. In spite of positive changes the overall situation concerning development of modern information-communication technologies in Adjara is not satisfactory. The information systems in the region can be described as transforming in a democratic way which needs serious reforms. Current situation shows that unsystematic, uncoordinated actions were made which overall represents more chaotic rather than coordinated systematic process. Therefore, a strategic document ‘Adjarian Electronic Government’ should be created which will ensure systematic development of electronic governance in the region. The implementation of the strategy of ‘Adjarian Electronic Government’ should be based on not only conceptual and instrumental but also legal basics. A legal normative basis should be created which will include formation of electronic government’s instrumental basis as well as creation of united regional system of electronic document management. Meanwhile types of documents which would be used in inter institutional relations should be defined under a legal norm. Creation of regional united system of e-filing will regulate regional public institutions, relations between local self-government and public organizations as well as it will ensure coordinated work of all regional public institutions.

Keywords: e-government, information society, public administration, reforming state governance, public institutions

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Authors: Zhuoqun Sun, Francisco Sierra, A. Booth

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With BIM rapidly implemented in the design and construction stage of a project, researchers begin to focus on improving the operation and maintenance stage with the aid of BIM. Since the increasing amount of electronic equipment installed in the building, building management system becomes mainstream for controlling a building, especially in higher education institutions that can play an important role in terms of reducing carbon emission and improving energy efficiency. Currently, an approach to integrate BIM and BMS to improve HEIs facility management has not been established yet. Thus, this paper aims to analyse the benefits, issues, and trends of BIM and BMS integration and their application in HEIs. A systematic literature review was carried out on SCOPUS by applying the PRISMA methodology. 73 articles have been chosen based on keywords, abstracts, and the full content of the articles. The benefit and existed issues from the articles are analysed. The review shows the need to develop a tool to improve facility management through BIM BMS integration.

Keywords: BIM, BMS, HEIs, review

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Authors: Natia Tsiklashvili, Tamari Poladashvili

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Education is one of the fundamental factors of economic prosperity in all respects. It is impossible to talk about the sustainable economic development of the country without substantial investments in human capital and investment into higher educational institutions. Education improves the standard of living of the population and expands the opportunities to receive more benefits, which will be equally important for both the individual and the society as a whole. There are growing initiatives among educated people such as entrepreneurship, technological development, etc. At the same time, the distribution of income between population groups is improving. The given paper discusses the scientific literature in the field of sustainable development through higher educational institutions. Scholars of economic theory emphasize a few major aspects that show the role of higher education in economic growth: a) Alongside education, human capital gradually increases which leads to increased competitiveness of the labor force, not only in the national but also in the international labor market (Neoclassical growth theory), b) The high level of education can increase the efficiency of the economy, investment in human capital, innovation, and knowledge are significant contributors to economic growth. Hence, it focuses on positive externalities and spillover effects of a knowledge-based economy which leads to economic development (endogenous growth theory), c) Education can facilitate the diffusion and transfer of knowledge. Hence, it supports macroeconomic sustainability and microeconomic conditions of individuals. While discussing the economic importance of education, we consider education as the spiritual development of the human that advances general skills, acquires a profession, and improves living conditions. Scholars agree that human capital is not only money but liquid assets, stocks, and competitive knowledge. The last one is the main lever in the context of increasing human competitiveness and high productivity. To address the local issues, the present article researched ten educational institutions across Georgia, including state and private HEIs. Qualitative research was done by analyzing in-depth interweaves of representatives from each institution, and respondents were rectors/vice-rectors/heads of quality assurance service at the institute. The result shows that there is a number of challenges that institution face in order to maintain sustainable development and be the strong links to education and the labor market. Mostly it’s contacted with bureaucracy, insufficient finances they receive, and local challenges that differ across the regions.

Keywords: higher education, higher educational institutions, sustainable development, regions, Georgia

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Authors: Nounamo Nguedie Yann Harold

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The factors behind the debt have been the subject of several studies in the literature. Pioneering studies based on the 'double deficit' approach linked indebtedness to the imbalance between savings and investment, the budget deficit and the current account deficit. Most studies on identifying factors that may stimulate or reduce the level of external public debt agree that the following variables are important explanatory variables in leveraging debt: the budget deficit, trade opening, current account and exchange rate, import, export, interest rate, term variation exchange rate, economic growth rate and debt service, capital flight, and over-indebtedness. Few studies addressed the impact of political factors on the level of external debt. In general, however, the IMF's stabilization programs in developing countries following the debt crisis have resulted in economic recession and the advent of political crises that have resulted in changes in governments. In this sense, political institutions are recognised as factors of accumulation of external debt in most developing countries. This paper assesses the role of political factors on the external debt level of African countries in the Franc Zone over the period 1985-2016. Data used come from World Bank and ICRG. Using a logit in panel, the results show that the more a country is politically stable, the lower the external debt compared to the gross domestic product. Political stability multiplies 1.18% the chances of being in the sustainable debt zone. For example, countries with good political institutions experience less severe external debt burdens than countries with bad political institutions.

Keywords: African countries, external debt, Franc Zone, political factors

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Authors: Madiha Gohar, Ayesha Abrar

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Social entrepreneurship has gained currency in the field of entrepreneurship, however, the theoretical underpinning and the contextual influences on the creation and operations of social enterprises are still in infancy. Contextual influences on entrepreneurial endeavors of women have been researched, and it is assumed that like commercial entrepreneurship, some socio-cultural factors are most suitable for the creation of women social enterprises. This research is an effort to explore the contextual influences on women social enterprises using institutional theory as the main conceptual framework. A case study analysis was used to assess the formal and informal institutional influences on women social entrepreneurs and their enterprises. The personal accounts of women social entrepreneurs reveal the importance of formal and informal institutions; however, they advocate greater consideration of informal institutions for their entrepreneurial endeavors.

Keywords: case study, institutional theory, women social entrepreneurship, Pakistan

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Authors: Saikiran Subbagari, Avinash Malladhi

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Anti Money Laundering (AML) regulations are designed to prevent money laundering and terrorist financing activities worldwide. Financial institutions around the world are legally obligated to identify, assess and mitigate the risks associated with money laundering and report any suspicious transactions to governing authorities. With increasing volumes of data to analyze, financial institutions seek to automate their AML processes. In the rise of financial crimes, optical character recognition (OCR), in combination with machine learning (ML) algorithms, serves as a crucial tool for automating AML processes by extracting the data from documents and identifying suspicious transactions. In this paper, we examine the utilization of OCR for AML and delve into various OCR techniques employed in AML processes. These techniques encompass template-based, feature-based, neural network-based, natural language processing (NLP), hidden markov models (HMMs), conditional random fields (CRFs), binarizations, pattern matching and stroke width transform (SWT). We evaluate each technique, discussing their strengths and constraints. Also, we emphasize on how OCR can improve the accuracy of customer identity verification by comparing the extracted text with the office of foreign assets control (OFAC) watchlist. We will also discuss how OCR helps to overcome language barriers in AML compliance. We also address the implementation challenges that OCR-based AML systems may face and offer recommendations for financial institutions based on the data from previous research studies, which illustrate the effectiveness of OCR-based AML.

Keywords: anti-money laundering, compliance, financial crimes, fraud detection, machine learning, optical character recognition

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Authors: Annelien A. Van Rooyen, Carol S. Binnekade, Deon Scott, Christina C. Shuttleworth

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Society expects professional accountants to uphold fundamental principles of professional competence, confidentiality, and ethical behavior. Their work needs to be trusted by the public, clients and other stakeholders. However, self-interest, intimidation and even ignorance could create conditions in which accounting practitioners and their staff may act contradictory to these principles. Similarly, plagiarism and cheating occur regularly at higher education institutions, where students claim ignorance of these actions and the accompanying consequences. Teaching students ethical skills in a distance-learning environment where interaction between students and instructors is limited is a challenge for academics. This also applies to instructors who teach accounting subjects to potential professional accountants. The researchers wanted to understand the concerns of accounting practitioners regarding recently qualified accounting students’ understanding of ethics and the resulting influence on their conduct. A mixed method approach was used to obtain feedback from numerous accounting practitioners in South Africa. The research questions focused mainly on ethical conduct in the workplace and the influence of social media on the behavior of graduates. The findings of the research suggested, inter alia, that accounting practitioners are of the opinion that the ethical conduct of graduates starts at home, but higher education institutions play a pivotal role in providing students with an understanding of ethics in the workplace, including the role of social media. The paper concludes with recommendations on how academics in higher education institutions need to address these challenges.

Keywords: accounting profession, distance learning, ethics, workplace

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Authors: Osama Shibani

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Corporate governance effective is critical to the proper functioning of the banking sector and the economy as a whole, the Basel Committee have issued principles of corporate governance inspired from Organisation for Economic Co-operation and Development (OECD), but there is no single model of corporate governance that can work well in every country; each country, or even each organization should develop its own model that can cater for its specific needs and objectives, the corporate governance in Islamic Institutions is unique and offers a particular structure and guided by a control body which is Shariah supervisory Board (SSB), for this reason Islamic Financial Services Board in Malaysia (IFSB) has amended BCBS corporate governance principles commensurate with Islamic financial Institutions to suit the nature of the work of Islamic institutions, this paper highlight these amended by using comparative analysis method in context of the differences of corporate governance structure of Islamic banks and conventional banks. We find few different between principles (Principle 1: The Board's overall responsibilities, Principles 3: Board’s own structure and practices, Principles 9: Compliance, Principle 10: Internal audit, Principle 12: Disclosure and transparency) and there are similarities between principles (Principle 2: Board qualifications and composition, Principles 4: Senior Management (composition and tasks), Principle 6: Risk Management and Principle 8: Risk communication). Finally, we found that corporate governance principles issued by Islamic Financial Services Board (IFSB) are complemented to CG principles of Basel Committee on Banking Supervision (BCBS) with some modifications to suit the composition of Islamic banks, there are deficiencies in the interest of the Basel Committee to Islamic banks.

Keywords: basel committee (BCBS), corporate governance principles, Islamic financial services board (IFSB), agency theory

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Authors: B. O. Oyedoyin, M. O. Ilori, T. O. Oyebisi, B. A. Oluwale, O. O. Jegede

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The study was designed to evaluate the business development and transfer of technologies to small manufacturing companies by research institutes in South Western Nigeria. The study covered all the industrial research institutions with headquarters in South Western Nigeria. The study showed that the involvement of scientists in innovation process was rated highest in the idea generation (4.14) and idea screening (4.29) phases; high in R&D (3.86) and fairly high in pilot plant development (2.71) and commercialization (2.43) phase. Their involvement was rated low in business analysis and development (2.14), and test marketing (2.29) phase. The involvement of engineers was rated highest in idea generation (3.28), fairly high in R&D (2.71), pilot plant development (2.57), and idea screening (2.40) phases. However, their involvement was rated low in business analysis and development (2.0), test marketing (2.0), and commercialization (1.28) phases. The involvement of technology marketers in innovation process was generally rated fairly high in R&D (2.7) and business analysis and development (2.6), and low in all the other phases of innovation. However, their involvement at IAR&T, FIIRO, and NIOMR in all the phases was rated very high (3.0-5.0). The involvement of entrepreneurs was generally rated from fairly high to low (2.7-2.3) in all the phases of innovation. The involvement of financial institutions in all the phases of innovation was generally rated low (1.28-1.71). In conclusion, the study showed that the involvement of stakeholders like entrepreneurs and financial institutions in technology packaging for commercialization is very low.

Keywords: research institutes, national innovation system, Nigeria, entrepreneurs, financial institution

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Authors: Deborah O. Okusanya, Chris Vanrooyen, Stefan de Jager

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Introduction: Homosexuality has been and continues to be a controversial subject across many disciplines; it has generated many debates around religious, academic institutions, political, socio-cultural as well as medical domains. The current study investigated students from a previously disadvantaged African university’s perception regarding homosexuality. Method: This qualitative study utilized two focus groups to collect data, which then was analyzed using thematic content analysis. Result: The study revealed that students’ level of awareness with regard to homosexuality is very high and their perceptions largely negative. Students predominantly found the practice unethical, and un-African. Discussion: Students tend to show a lot of stereotypical prejudicial responses and there seems to be a general lack of willingness to discuss this in a public discourse. In conclusion, there seems to be a tension between cultural values and the open environment such as academic institutions. Students’ perceptions go a long way in shaping public discourse and the larger population’s general attitude toward homosexuality.

Keywords: discourse, homosexuality, stereotypical, un-African

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Authors: Buse A. Ataç, Doğan K. Cenan, Arda Çetinkaya, Naz D. Şahin, Köksal Sanlı, Zeynep Koç, Akın Kısa

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With its spatial data reliability, interpretation and questioning capabilities, Geographical Information Systems make significant contributions to scientists, planners and practitioners. Geographic information systems have received great attention in today's digital world, growing rapidly, and increasing the efficiency of use. Access to and use of current and accurate geographical data, which are the most important components of the Geographical Information System, has become a necessity rather than a need for sustainable and economic development. This project aims to enable sharing of data collected by public institutions and organizations on a web-based platform. Within the scope of the project, INSPIRE (Infrastructure for Spatial Information in the European Community) data specifications are considered as a road-map. In this context, Turkey's National Geographic Information System (TUCBS) Integration Project supports sharing spatial data within 61 pilot public institutions as complied with defined national standards. In this paper, which is prepared by the project team members in the TUCBS Integration Project, the technical process with a detailed methodology is explained. In this context, the main technical processes of the Project consist of Geographic Data Analysis, Geographic Data Harmonization (Standardization), Web Service Creation (WMS, WFS) and Metadata Creation-Publication. In this paper, the integration process carried out to provide the data produced by 61 institutions to be shared from the National Geographic Data Portal (GEOPORTAL), have been trying to be conveyed with a detailed methodology.

Keywords: data specification, geoportal, GIS, INSPIRE, Turkish National Geographic Information System, TUCBS, Turkey's national geographic information system

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Authors: Rozafa Shala

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Development of preschool education in Kosovo has passed through several periods. The period after the 1999 war was very intensive period when preschool education started to change. Step-by-step program was one of the programs which were very well extended during the period after the 1999 war until now. The aim of this study is to present the impact of the step-by-step program in the preschool education. This research is based on the hypothesis that: Step-by-step program continues to be present with its elements, in all other programs that the teachers can use. For data collection a questionnaire is constructed which was distributed to 25 teachers of preschool education who work in public preschool institutions. All the teachers have finished the training for step by step program. To support the data from the questionnaire a focus group is also organized with whom the critical issues of the program were discussed. From the results obtained we can conclude that the step-by-step program has a very strong impact in the preschool level. Many specific elements such as: circle time, weather calendar, environment inside the class, portfolios and many other elements are present in most of the preschool classes. The teacher's approach also has many elements of the step-by-step program.

Keywords: preschool education, step-by-step program, impact, teachers

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Authors: Tsoaledi D. Thobejane, Barnabas C. Okere

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Gender mainstreaming has been adopted as a strategy for promoting gender equality in institutions of higher learning Worldwide, not least in Africa. This study investigated Gender Mainstreaming at the University of Venda, in Limpopo Province, South Africa. The study was based on the Feminist Theoretical Framework. Both qualitative and quantitative approaches were used. A case study research design was adopted. The study involved a population of 60 participants and a sample of 25 male and female workers selected using the purposive sampling technique. Data were presented in pie charts, tables, themes and in textual forms. Data were analysed through descriptive statistics and thematic analysis. The major findings and conclusions of the study were that the University of Venda faces enormous challenges in mainstreaming gender in the university functions. There are perceptions that most strategic higher positions in the institution are dominated by men while women are marginalized. Although the University has policies on gender, staff members do not know about them while management does not implement its policies. University of Venda makes use of the Employment Equity Act of 1998, but it is not clear whether line managers are aware of its implementation and how. In addition, favouritism, nepotism, patronage, and patriarchy played a role in gender mainstreaming. The study recommended that there should be more gender awareness activities, such as workshops, conferences, and symposia for workers and staff members in order to sensitize them about gender towards understanding. The study also recommended that deserving female staff members should be promoted, and all employees should be encouraged to read and understand gender policies. In addition, management should implement the institutions and national gender policies without fear or favour.

Keywords: gender mainstreaming, gender equality, institutions, representation

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Authors: Sharmin Shahid, Zaher Zain

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The purpose of this study is to explore and examines the theoretical frameworks of ethical leadership style and affective organizational commitment. Additionally, to investigate the extent to which employee orientation and ethical guidance either strengthen or weaken on the relationship between ethical leadership style and affective commitment. The study will also measure the mediating effects of leader’s integrity either influence to inspire and revival employee’s affective commitment or not. The methodology of the study comprised sample of 237 managers, departmental heads, top-level executives, and professors of several financial institutions, banks, and universities in Bangladesh who are directly related with decision making process of respective organization. A cross sectional research design will be used to examine the direct, moderating, and mediating analysis among the research key variables. Data were gathered based on personal administered questionnaire. The findings of the study will be significance because it will provide the real scenario of leadership style which leads to financial and strategic success of any organizations. In addition, the results will be interesting enough to find out either ethical leadership style have positive relationship with affective commitment or not. Employee-orientation and ethical guidance is a moderator to improve leadership style and affective commitment, whereas, leader’s integrity mediates the relationships between leadership style and affective organizational commitment to do the right thing in the right way for the betterment of entire organizational success. Research limitations of the study are the data collected by self administered questionnaire, a method with well-known shortcomings. Second, the study concentrated on financial institutions, banks top executives, and universities professors in Bangladesh. An important implication of the research is that the interesting findings will give some insight to the leadership style and helps management to focus on their management and leadership efficacy, as that could improve their affective organizational commitment. The findings will be original and unique value adding with the existing literature on leadership studies. The study is based on a comprehensive literature review. The results will be based on a sample of financial institutions, banks, and universities in Bangladesh. The research findings are useful to academics and corporate leaders of financial institutions, banks, and universities all over the world.

Keywords: affective organizational commitment, Bangladesh, ethical guidance, ethical leadership style

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Authors: Ado Ismail Sabo

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Statement of the Problem: The global trend in tertiary education institutions today is changing and moving towards engagement, promotion and marketing. The reason is to upscale reputation and impact positioning. More prominently, existing rivalry today seeks to draw-in the best and brightest students. A university or college is no longer just an institution of higher learning, but one adapting additional business nomenclature. Therefore, huge financial resources are invested by educational institutions to polish their image and improve their global and national ranking. In Nigeria, which boasts of a vast population of over 180 million people, some of whose patronage can bolster its education sector; standard of education continues to decline. Today, some Nigerian tertiary education institutions are shadows of their pasts, in terms of academic excellence. Quality has been relinquished because of the unquenchable quest by government officials, some civil servants, school heads and educators to amass wealth. It is very difficult to gain student satisfaction and their loyalty. Some of the student’s loyalties factor towards public higher educational institutions might be confusing. It is difficult to understand the extent to which students are satisfy on many needs. Some students might feel satisfy with the academic lecturers only, whereas others may want everything, and others will never satisfy. Due to these problems, this research aims to uncover the crucial factors influencing student loyalty and to examine if students’ satisfaction might impact mediate the relationship between service quality, organisational image and students’ loyalty towards public higher education institutions in Kano State, Nigeria. The significance of the current study is underscored by the paucity of similar research in the subject area and public tertiary education in a developing country like Nigeria as shown in existing literature. Methodology: The current study was undertaken by quantitative research methodology. Sample of 600 valid responses were obtained within the study population comprising six selected public higher education institutions in Kano State, Nigeria. These include: North West University Kano, Bayero University Kano, School of Management Studies Kano, School of Technology Kano, Sa’adatu Rimi College Kano and Federal College of Education (FCE) Kano. Four main hypotheses were formulated and tested using structural equation modeling techniques with Analysis of Moment Structure (AMOS Version 22.0). Results: Analysis of the data provided support for the main issue of this study, and the following findings are established: “Student Satisfaction mediates the relationship between Service Quality and Student Loyalty”, “Student Satisfaction mediates the relationship between Organizational Image and Student Loyalty” respectively. The findings of this study contributed to the theoretical implication which proposed a structural model that examined the relationships among overall Organizational image, service quality, student satisfaction and student loyalty. Conclusion: In addition, the findings offered a better insight to the managerial (higher institution of learning service providers) by focusing on portraying the image of service quality with student satisfaction in improving the quality of student loyalty.

Keywords: student loyalty, service quality, student satisfaction, organizational image

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Authors: Ada Adoga James

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This paper discussed the concept of community participation and identified tertiary education problems; strategies and methods communities could be involved to reduce conflict witnessed in our tertiary institutions of learning due to government inability to fund education. The paper pointed out that community participation through the use of Parent Teachers Association (PTA), age grade, traditional leaders, village based associations, religious and political organs could be sensitized to raise financial resources. The paper identified different sources of conflicts, the outcome of which causes prolonged academic activities, destruction of lives and properties and in some cased render school environment completely insecure for serious academic activities. It recommends involvement of community participation in assisting government, proper handling of tertiary institutions in management, and more democratic procedure in conflict resolution like cordial relationship between staff, students and trade unions in decision making process.

Keywords: community, conflict resolution, tertiary education, psychology, psychiatry

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Authors: Zairani Zainol, Zulkiflee Daud

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This study employed 86 respondents representing bank officers of Bank XYX (one of the full-fledged Islamic banks in Malaysia) in the northern region of Malaysia to assess the factors that constitute talent in the Islamic financial industries. To test the discriminant factors for talent among bank officers, a factor analysis was performed. The KMO, Bartlett and MSA tests were executed as the prerequisite before performing the factor analysis. The discriminant factors for talent were extracted via eigenvalues and rotated component matrixes. The results show that five factors, namely (1) self-motivation, (2) leadership, (3) teamwork, (4) interpersonal skills, and (5) creativity/innovation constitute talent in the Islamic financial industries. It is hoped that this study could offer guidelines to education providers, specifically those that conduct the Islamic finance and banking program, as to the areas of emphasis for students before graduating. For the Islamic financial institutions, this study is also vital since they could tackle the areas that need to be improved in managing their talents.

Keywords: talent, Islamic financial industries, talent development, bank’s officers

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