Search results for: public sector accounting and audits IPSAS
7985 Efficacy of Knowledge Management Practices in Selected Public Libraries in the Province of Kwazulu-Natal, South Africa
Authors: Petros Dlamini, Bethiweli Malambo, Maggie Masenya
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Knowledge management practices are very important in public libraries, especial in the era of the information society. The success of public libraries depends on the recognition and application of knowledge management practices. The study investigates the value and challenges of knowledge management practices in public libraries. Three research objectives informed the study: to identify knowledge management practices in public libraries, understand the value of knowledge management practices in public libraries, and determine the factors hampering knowledge management practices in public libraries. The study was informed by the interpretivism research paradigm, which is associated with qualitative studies. In that light, the study collected data from eight librarians and or library heads, who were purposively selected from public libraries. The study adopted a social anthropological approach, which thoroughly evaluated each participant's response. Data was collected from the respondents through telephonic semi-structured interviews and assessed accordingly. Furthermore, the study used the latest content concept for data interpretation. The chosen data analysis method allowed the study to achieve its main purpose with concrete and valid information. The study's findings showed that all six (100%) selected public libraries apply knowledge management practices. The findings of the study revealed that public libraries have knowledge sharing as the main knowledge management practice. It was noted that public libraries employ many practices, but each library employed its practices of choice depending on their knowledge management practices structure. The findings further showed that knowledge management practices in public libraries are employed through meetings, training, information sessions, and awareness, to mention a few. The findings revealed that knowledge management practices make the libraries usable. Furthermore, it has been asserted that knowledge management practices in public libraries meet users’ needs and expectations and equip them with skills. It was discovered that all participating public libraries from Umkhanyakude district municipality valued their knowledge management practices as the pillar and foundation of services. Noticeably, knowledge management practices improve users ‘standard of living and build an information society. The findings of the study showed that librarians should be responsible for the value of knowledge management practices as they are qualified personnel. The results also showed that 83.35% of public libraries had factors hampering knowledge management practices. The factors are not limited to shortage of funds, resources and space, and political interference. Several suggestions were made to improve knowledge management practices in public libraries. These suggestions include improving the library budget, increasing libraries’ building sizes, and conducting more staff training.Keywords: knowledge management, knowledge management practices, storage, dissemination
Procedia PDF Downloads 947984 Hybrid Risk Assessment Model for Construction Based on Multicriteria Decision Making Methods
Authors: J. Tamosaitiene
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The article focuses on the identification and classification of key risk management criteria that represent the most important sustainability aspects of the construction industry. The construction sector is one of the most important sectors in Lithuania. Nowadays, the assessment of the risk level of a construction project is especially important for the quality of construction projects, the growth of enterprises and the sector. To establish the most important criteria for successful growth of the sector, a questionnaire for experts was developed. The analytic hierarchy process (AHP), the expert judgement method and other multicriteria decision making (MCDM) methods were used to develop the hybrid model. The results were used to develop an integrated knowledge system for the measurement of a risk level particular to construction projects. The article presents a practical case that details the developed system, sustainable aspects, and risk assessment.Keywords: risk, system, model, construction
Procedia PDF Downloads 1677983 Public Policy and Institutional Reforms in Ethiopian Experience: A Retrospective Policy Analysis
Authors: Tewele Gerlase Haile
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Like any other country, Ethiopia's state government has reached today by undergoing many political changes. Until the last quarter of the 19th century, the aristocratic regimes of Ethiopia were using their infinite mystical power to shape the traditional public administrative institutions of the country. Mystical, feudal, social, and revolutionary political systems were used as sources of ruling power to the long-lasted monarchical, military and dictatorial regimes. For a country that is struggling to escape from the vicious cycle of poverty, famines, and civil wars, understanding how political regimes reform public policies and institutions is necessary for several reasons. A retrospective policy analysis approach is employed to determine how public policies are shaped by institutional factors and why the traditional public administration paradigm of Ethiopia continues to date despite regime changes. Using the experiences of political reforms practiced in four successive regimes (1916-2023), this retrospective analysis reveals a causal relationship among policy, institutional, and political failures. Moreover, Ethiopia's law-making and policy-making background significantly reflects the behavior of governments and their institutions. With a macro-level policy analysis in mind, the paper analyzes why the recent policy and institutional reforms twisted the country into unresolved military catastrophes.Keywords: public administration, public policy, institutional reform, political structure
Procedia PDF Downloads 237982 The Effect of Regulation and Investment in Sustainable Practices on Environmental Performance and Consumer Trust: a Time Series Analysis of the Dominant Companies within the Energy Sector
Authors: Sempiga Olivier, Dominika Latusek-Jurczak
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Climate change has allegedly been attributed to a high consumption of fossil fuels, leading to severe environmental problems. The energy sector has been among the most polluting sectors for many decades. Consequently, there is a lack of trust in several energy firms, especially those in fossil fuels and nuclear energy. A robust regulatory framework is needed, and more investment in renewable energy sources is paramount for a better environmental outcome. Given the significant environmental impact of energy production and consumption in the energy sector, sustainable marketing practices have become increasingly important. Although the latter has had the lion’s share in polluting the environment, much effort has been made recently to move away from fossil fuels and privilege renewable energy sources. How this shift would help rebuild trust in the energy industry is unclear. For the shift to have lasting effects, it may be essential that regulatory agencies examine how energy firms engage in sustainable investment. There is little empirical evidence on whether adopting regulating marketing practices and investment initiatives can help different organizations reduce their environmental impact and promote sustainable development. Little is known about how and whether the environmental value in firms goes beyond rhetoric, greenwashing and publicity to translate into economic gains and environmental performance. The study investigates how regulatory agencies can help energy firms invest sustainably and take sustainable initiatives even amid the energy crisis caused by the Russia-Ukraine conflict and how these sustainable practices relate to renewed consumer trust. Using data from Corporate Knights, the study, through time series, analyses the relationship between sustainable regulation, sustainable practices of energy firms from around the world and their relation to consumer trust and environmental performance over the past 20 years. It examines how their sustainable investment, energy, and carbon productivity relate to environmental sustainability and consumer trust. This longitudinal study provides empirical evidence of the interplay between regulation, trust and environmental performance. The research is grounded in institutional trust theory, which emphasizes the role of regulatory frameworks and organizational practices in shaping public perceptions of fairness, transparency, and legitimacy. Results show that organizations in the energy sector, supported by robust regulatory tools, can overcome the negative image of polluters and compete with other companies in the fight against climate change and global warming. However, to do so, energy firms should consider investing more in renewable energy sources and implementing sustainable strategies and practices that go beyond greenwashing to improve their environmental performance, thereby rebuilding consumer trust in the energy sector. Results allow regulatory regimes and organizations to learn why it is crucial for energy firms to invest in renewable energy sources and engage in various sustainable initiatives and practices to contribute to better environmental outcomes and higher levels of trust.Keywords: consumer trust, energy, environmental performance, regulation, renewable energy sources, sustainable practices
Procedia PDF Downloads 97981 Non−zero θ_13 and δ_CP phase with A_4 Flavor Symmetry and Deviations to Tri−Bi−Maximal mixing via Z_2 × Z_2 invariant perturbations in the Neutrino sector.
Authors: Gayatri Ghosh
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In this work, a flavour theory of a neutrino mass model based on A_4 symmetry is considered to explain the phenomenology of neutrino mixing. The spontaneous symmetry breaking of A_4 symmetry in this model leads to tribimaximal mixing in the neutrino sector at a leading order. We consider the effect of Z_2 × Z_2 invariant perturbations in neutrino sector and find the allowed region of correction terms in the perturbation matrix that is consistent with 3σ ranges of the experimental values of the mixing angles. We study the entanglement of this formalism on the other phenomenological observables, such as δ_CP phase, the neutrino oscillation probability P(νµ → νe), the effective Majorana mass |mee| and |meff νe |. A Z_2 × Z_2 invariant perturbations in this model is introduced in the neutrino sector which leads to testable predictions of θ_13 and CP violation. By changing the magnitudes of perturbations in neutrino sector, one can generate viable values of δ_CP and neutrino oscillation parameters. Next we investigate the feasibility of charged lepton flavour violation in type-I seesaw models with leptonic flavour symmetries at high energy that leads to tribimaximal neutrino mixing. We consider an effective theory with an A_4 × Z_2 × Z_2 symmetry, which after spontaneous symmetry breaking at high scale which is much higher than the electroweak scale leads to charged lepton flavour violation processes once the heavy Majorana neutrino mass degeneracy is lifted either by renormalization group effects or by a soft breaking of the A_4 symmetry. In this context the implications for charged lepton flavour violation processes like µ → eγ, τ → eγ, τ → µγ are discussed.Keywords: Z2 × Z2 invariant perturbations, CLFV, delta CP phase, tribimaximal neutrino mixing
Procedia PDF Downloads 797980 Transforming Space to Place: Best-Practice Approaches and Initiatives
Authors: Juanee Cilliers
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Urban citizens have come to expect more from their cities, demanding optimal conditions for business creativity and professional development, along with efficient, sustainable transportation and energy systems that feed robust economic development and healthy job markets. Urban public spaces are an important part of the urban environment, creating the framework for public life and quality thereof. The transformation of space into successful public places are crucial in this regard as planning must safeguard flexibility towards future changes, whilst simultaneously be capable of acting on short-term demands in order to address the complexity of public spaces within urban areas. This research evaluated two case studies of different cities in Belgium which successfully transformed spaces into lively public places. The transformation was illustrated and evaluated by means of visual analyses and space usage analyses of the original and redesigned space, along with the experience and value that the redesign brought to the area. Selected design elements were identified and evaluated based on the role in the transformation process, in an attempt to draw conclusions with regards to theory-practice relevance and to guide the transformation of space to place of (similar) public spaces.Keywords: space, place, transformation, case studies
Procedia PDF Downloads 2857979 Assessment of the Frontline Services of the National Museum of the Philippines: Basis for an Improved Client-Oriented Service Package
Authors: Geneva Oaferina
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The Philippines is striving to deliver professional and improved public services. The country is committed to making more effective use of its resources to fulfill its sectoral and development goals. Within the heritage field, the museum needs to have a strong focus on seeking excellence in its services to its many publics. The National Museum of the Philippines is mandated as an educational, scientific, and cultural institution. It is important that the museum is more accessible, understandable, and relevant to the public, and at the same time, it provides a quality experience for an improved client-oriented service package. This study assessed the service delivery of the National Museum using the modified HISTOQUAL model. The HISTOQUAL dimensions (Responsiveness, Tangibles, Communications, Consumables, and Empathy) were adapted that identify the service quality features in the museum sector from the poorest to the most outstanding factor that will be subject to improvement, as well as those factors that represent strong points of the museum’s services and which are important to the museum visitors. This also identified the gaps encountered by the respondents that caused such inconvenience and default on achieving the sectoral and organizational goals of the museum. As an output of the study, the researcher formulated the service package and adapted the HISTOQUAL dimensions and statements from the assessment through documentary analysis and data analysis/interpretation.Keywords: museum, frontline, inclusivity, HISTOQUAL
Procedia PDF Downloads 1007978 Implementation of Cloud Customer Relationship Management in Banking Sector: Strategies, Benefits and Challenges
Authors: Ngoc Dang Khoa Nguyen, Imran Ali
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The cloud customer relationship management (CRM) has emerged as an innovative tool to augment the customer satisfaction and performance of banking systems. Cloud CRM allows to collect, analyze and utilize customer-associated information and update the systems, thereby offer superior customer service. Cloud technologies have invaluable potential to ensure innovative customer experiences, successful collaboration, enhanced speed to marketplace and IT effectiveness. As such, many leading banks have been attracted towards adoption of such innovative and customer-driver solutions to revolutionize their existing business models. Chief Information Officers (CIOs) are already implemented or in the process of implementation of cloud CRM. However, many organizations are still reluctant to take such initiative due to the lack of information on the factors influencing its implementation. This paper, therefore, aims to delve into the strategies, benefits and challenges intertwined in the implementation of Cloud CRM in banking sector and provide reliable solutions.Keywords: banking sector, cloud computing, cloud CRM, strategy
Procedia PDF Downloads 1667977 Development of Industry Sector Specific Factory Standards
Authors: Peter Burggräf, Moritz Krunke, Hanno Voet
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Due to shortening product and technology lifecycles, many companies use standardization approaches in product development and factory planning to reduce costs and time to market. Unlike large companies, where modular systems are already widely used, small and medium-sized companies often show a much lower degree of standardization due to lower scale effects and missing capacities for the development of these standards. To overcome these challenges, the development of industry sector specific standards in cooperations or by third parties is an interesting approach. This paper analyzes which branches that are mainly dominated by small or medium-sized companies might be especially interesting for the development of factory standards using the example of the German industry. For this, a key performance indicator based approach was developed that will be presented in detail with its specific results for the German industry structure.Keywords: factory planning, factory standards, industry sector specific standardization, production planning
Procedia PDF Downloads 3947976 Careers-Outreach Programmes for Children: Lessons for Perceptions of Engineering and Manufacturing
Authors: Niall J. English, Sylvia Leatham, Maria Isabel Meza Silva, Denis P. Dowling
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The training and education of under- and post-graduate students can be promoted by more active learning especially in engineering, overcoming more passive and vicarious experiences and approaches in their documented effectiveness. However, the possibility of outreach to young pupils and school-children in primary and secondary schools is a lesser explored area in terms of Education and Public Engagement (EPE) efforts – as relates to feedback and influence on shaping 3rd-level engineering training and education. Therefore, the outreach and school-visit agenda constitutes an interesting avenue to observe how active learning, careers stimulus and EPE efforts for young children and teenagers can teach the university sector, to improve future engineering-teaching standards and enhance both quality and capabilities of practice. This intervention involved careers-outreach efforts to lead to statistical determinations of motivations towards engineering, manufacturing and training. The aim was to gauge to what extent this intervention would lead to an increased careers awareness in engineering, using the method of the schools-visits programme as the means for so doing. It was found that this led to an increase in engagement by school pupils with engineering as a career option and a greater awareness of the importance of manufacturing.Keywords: outreach, education and public engagement, careers, peer interactions
Procedia PDF Downloads 1527975 Financial Sources and Instruments for Public Grants and Financial Facilities of SMEs in Eu
Authors: Simeon Karafolas, Maciej Woźniak
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Mostly of public financing programs at national and regional level are funded from European Union sources. EU can participate directly to a national and regional program (example LEADER initiative, URBAN…) or indirectly by funding regional or national funds. Funds from European Union are provided from EU multiannual financial framework form which the annual budget is programmed. The adjusted program 2007-2013 of the EU considered commitments of almost 1 trillion Euros for the EU-28 countries. Provisions of the new program 2014-2020 consider commitments of more than 1 trillion Euros. Sustainable growth, divided to Cohesion and Competitiveness for Growth an Employment, is one of the two principal categories; the other is the preservation and management of natural resources. Through this financing process SMEs benefited of EU and public sources by receiving grants for their investments. Most of the financial instruments are available indirectly through the national financial intermediaries. Part of them is managed by the European Investment Fund. The paper focuses on the public financing to SMEs by examining case studies on divers forms of public help. It tries to distinguish the efficiency of the examined good practices and therefore try to have some conclusions on the possibility of application to other regions.Keywords: DIFASS, grants, SMEs, public financing
Procedia PDF Downloads 3087974 Sustainability Study of Government Procurement of Public Services in Guangzhou: a Perspective Based on the Resources Dependence of Social Work
Authors: Li Pan
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The recently prevalent government procurement of public services in China boasts a new form of government’s provision of public service through the purchasing of social work from social organizations, a new measure of the transformation in governmental functions as well as an unprecedented opportunity for the development of social organizations. For the past few years, the phenomenon of a surge in the number of social work organizations and social work staff emerged right with the initiatives of energetically carrying out the purchase of public services by the government. Such efforts have presented the strong determination of the Chinese government in building a small government by streamlining administration and delegating part of the governmental power to social organizations. This paper is based on the 2012-2014 performance appraisal project of the Guangzhou municipal government’s purchasing of public services and the project was carried out in the summer of 2015. During the process of the appraisal, several general problems hindering the sustainable development of government purchasing of public service have been observed. As Guangzhou is among the rank of pioneer cities in the conduct of the reform, it is representative and imperative to study the sustainability of government purchasing of public service. In 2012, Guangzhou local government started contracting out public service to the community social organizations to provide general family services and special services to community residents, since when integrated family service centers and special service centers were established as platforms to provide public social service in a city-wide range. Consequently, taking an example of the current rapid development of government purchase of the integrated family services and special services in Guangzhou, this paper puts up several proposals for the sustainable development of Guangzhou municipal government’s procurement of public services on the perspective of social work’s resource dependence.Keywords: government procurement of public services, Guangzhou, integrated family service center, social work, sustainability.
Procedia PDF Downloads 2697973 Application of Vegetation Health Index for Drought Monitoring in the North-East Region of Nigeria
Authors: Abdulkadir I.
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Scientists have come to terms with the fact that climate change has been and is expected to cause a significant increase in the severity and frequency of drought events. The northeast region of Nigeria is one of the most, if not the most, affected regions by drought in the country. Therefore, it is on this note that the present study applied ArcGIS and XLSTAT Software and explored drought and its trend in the northeast region of the country using the vegetation health index (VHI), Mann-Kendal, and Sen’s slope between 2001 and 2020. The study also explored the areas that remained under drought and no-drought conditions at intervals of five years for the period under review. The result of Mann-Kendal (-0.07) and Sen’s slope (-0.19) revealed that there was a decreasing trend in VHI over the period under review. The result further showed that the period between 2010 and 2015 had a minimum area of no-drought conditions of about 24%, with Gombe State accounting for the lowest percentage among the six States, about 0.9% of the total area of no-drought conditions. The result further showed the areas that were under drought conditions between 2010 and 2015 represented about 9.1%, with Borno State accounting for the highest percentage among the six States, about 2.5% of the total area under drought conditions. The masked-out areas stood at 66.8%, with Borno State accounting for the highest percentage among the six States, about 20.2% of the total area under drought conditions. Therefore, collective efforts are needed to put in place sustainable land management in the affected areas so as to mitigate the sprawl of desertification in the region.Keywords: climate change, drought, Mann Kendal, sustainable land management, vegetation health index
Procedia PDF Downloads 687972 Transforming the Automotive Production: A Bibliometric Analysis on Lean-Green Management
Authors: Ayse Melissa Ergun
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The lean management concept is a widely used and implemented production improvement solution especially in the automotive sector. However, in the recent years the need for an efficient production system became no longer sufficient for companies. The increasing importance of green production and environmental sustainability pushed companies to modify their manufacturing systems in a more environmentally conscious way. As a result, the recent improvements in the automotive sector has surpassed the lean management directives and currently are in need of a more sustainable and green transformation. At this point a comprehensive approach like Lean-Green (LG) Management, which combines lean management and green applications, gains popularity in the sector. This study conducts a bibliometric analysis between the years 2015-2023 for LG management. This study aims to identify the current standing of the literature. The most researched branches of the concept have been determined by the conducted analysis. Furthermore, this study sheds a light on the future research directions for scholars.Keywords: LG management, sustainability, lean, green, automotive, bibliometric analysis
Procedia PDF Downloads 117971 Review of Urban Vitality in China: Exploring the Theoretical Framework, Characteristics, and Assessment Systems
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As China's urban construction enters a new phase of 'stock optimization,' the key point of urban development has shifted to the development and reuse of existing public space. However, cities still face a series of challenges, such as the shortage of space quantity and insufficient space quality, which indirectly affect urban vitality. A review of the vitality of urban public space will significantly contribute to optimizing the quality of the urban built environment. It firstly analyses the research hotspots of urban vitality at home and abroad, based on a semi-systematic literature review. Then this paper summarizes the theoretical definitions of the vitality of urban public space and sorts out the influencing factors from the perspectives of society, environment, and users. Lastly, the paper concludes with the mainstream quantitative and evaluation methods, such as linear evaluation and integrated evaluation. This paper renders a multi-theoretical perspective to understand the characteristics and evaluation system of the vitality of public space, which helps to acknowledge the dynamic relationship between users, urban environment, and vitality. It also looks forward to providing optimal design strategies for constructing a vigorous public space in future cities.Keywords: public space, quantification of vitality, spatial vitality, urban vitality
Procedia PDF Downloads 1107970 The Effects of Changes in Accounting Standards on Loan Loss Provisions (LLP) as Earnings Management Device: Evidence from Malaysia and Nigeria Banks (Part I)
Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri
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In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices.Keywords: accounting standards, IFRS, FRS, SAS, LLP, earnings management
Procedia PDF Downloads 4027969 PLA Production from Multi Supply Lignocellulosic Biomass Residues: A Pathway for Agrifood Sector
Authors: Sónia Ribeiro, Diana Farinha, Hélia Sales, Rita Pontes, João Nunes
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The demand and commitment to sustainability in the agrifood sector introduce news opportunities for new composite materials. Composite materials are emerging as a vital entity for the sustainable development. Polylactic acid (PLA) has been recognized as a potential polymer with attractive characteristics for agrifood sector applications. PLA that can be beneficial for the development of composites, biocomposites, films, porous gels, and so on. The production of PLA from lignocellulosic biomass residues matrix is a key option towards a sustainable and circular bioeconomy and a non-competitive application with feed and food sector. The Flui and BeirInov projects presents news developments in the production of PLA composites to value the Portuguese forest ecosystem, with high amount of lignocellulosic biomass residues and available. A performance production of lactic acid from lignocellulosic biomass undergoes a process of autohydrolysis, saccharification and fermentation, originating a lactic acid fermentation medium with a 72.27g.L-1 was obtained and a final purification of 72%. The high purification PLA from multi lignocellulosic residues representing one economic expensive process, and a new materials and application for the polymers and a combination with others types of composites matrix characteristic is the drive-up for this green market.Keywords: polylactic acid, lignocellulosic biomass, agrifood, composite materials
Procedia PDF Downloads 757968 A Review on the Perception of Beşiktaş Public Square
Authors: Neslinur Hizli, Berrak Kirbaş Akyürek
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Beşiktaş, one of the historical coastal district of İstanbul, is on the very edge of the radical transformation because of an approaching ‘Beşiktaş Public Square Project’. At this juncture, due its location, presence on the coast, population density and distance to the other centers of the city, the decisions to be taken are critical to whole Istanbul that will be majorly affected from this transformation. As the new project aims to pedestrianize the area by placing the vehicular traffic under the ground, Beşiktaş and its square will change from top to bottom. Among those considerations, through the advantages and disadvantages the perception of the existing conditions of the Beşiktaş play significant role. The motive of this paper is the lack of determination and clarity on the cognition of the Square. After brief analysis on the historical transformation of the area, prominent studies on the criteria of public square are revised. Through cognitive mapping methodology, characteristics of the Square and the public space in general find a place to discuss from individual views. This study aims to discuss and review Beşiktaş Public Square from perspective, mind and behavior of the users. Cognitive map study with thirty subjects (30) is evaluated and categorized upon the five elements that Kevin Lynch defined as the images of the city. The results obtained digitized and represented with tables and graphs. Findings of the research underline the crucial issues on the approaching change in Beşiktaş. Thus, this study may help to develop comprehensive ideas and new suggestions on the Square.Keywords: Beşiktaş public square, cognitive map, perception, public space
Procedia PDF Downloads 2677967 Impact of Audit Committee on Earning Quality of Listed Consumer Goods Companies in Nigeria
Authors: Usman Yakubu, Muktar Haruna
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The paper examines the impact of the audit committee on the earning quality of the listed consumer goods sector in Nigeria. The study used data collected from annual reports and accounts of the 13 sampled companies for the periods 2007 to 2018. Data were analyzed by means of descriptive statistics to provide summary statistics for the variables; also, correlation analysis was carried out using the Pearson correlation technique for the correlation between the dependent and independent variables. Regression was employed using the Generalized Least Square technique since the data has both time series and cross sectional attributes (panel data). It was found out that the audit committee had a positive and significant influence on the earning quality in the listed consumer goods companies in Nigeria. Thus, the study recommends that competency and personal integrity should be the worthwhile attributes to be considered while constituting the committee; this could enhance the quality of accounting information. In addition to that majority of the committee members should be independent directors in order to allow a high level of independency to be exercised.Keywords: earning quality, corporate governance, audit committee, financial reporting
Procedia PDF Downloads 1727966 Greening of the Hotel Industry in Malawi: An Examination of the Governance and Policing Tools
Authors: Lameck Zetu Khonje, Mulala Danny Simatele
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Malawi’s economy is agriculture based. Recently the government earmarked the tourism sector as an important economic sector which could support the agriculture sector to bring about sustainable economic development and help socioeconomic wellbeing of the local people. Greening of the hotel industry is one of the proven ideal ways of creating a sustainable tourism industry which brings about sustainable economic development in a country like Malawi. This study uses qualitative methodology to examine the efficacy of the governance and policing tools that Malawi uses to guide the development and general practices of the hotel sector to ascertain whether these tools are for greening or not. Grounded Theory method is used whereby semi-structured interviews and field visits were conducted to collect data for the study. The results of the study show that there are loopholes in the governance system in Malawi. The results also reveal gaps within the policing tools such that the hotel industry is not properly guided on green issues. Furthermore, the results show that there is a lack of collaboration for the enforcement of the green practices in the hotel industry. It is also revealed that there is a lack of knowledge of green issues within the governance structures. Awareness campaigns and capacity building would improve greening of the hotel industry in Malawi.Keywords: governance, greening, Grounded Theory, Malawi
Procedia PDF Downloads 1917965 Liquidity Risk of Banks in Light of a Dominant Share of Foreign Capital in the Polish Banking Sector
Authors: Karolina Patora
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This article investigates liquidity risk management by banks, which has gained significant importance since the global financial crisis of 2008. The issue is of particular interest for countries like Poland, in which foreign capital plays a dominant role. Such an ownership structure poses certain risks to the local banking sector, which faces an increased probability of the withdrawal of funding or assets’ transfers abroad in case of a crisis. Both these factors can have a detrimental influence on the liquidity position of foreign-owned banks and hence negatively affect the financial stability of the whole banking sector. The aim of this study is to evaluate the impact of a dominating share of foreign investors in the Polish banking sector on the liquidity position of commercial banks. The study hypothesizes that the ownership structure of the Polish banking sector, in which there are banks predominantly controlled by foreign investors, does not pose a threat to the liquidity position of Polish banks. A supplementary research hypothesis is that the liquidity risk profile of foreign-owned banks differs from that of domestic banks. The sample consists of 14 foreign-owned banks and 5 domestic banks owned by local investors, which together constitute approximately 87% of the banking sector’s assets. The data covers the period of 2004–2014. The results of the regression models show no evidence of significant differences in terms of the dynamics of changes of the liquidity buffers between the foreign-owned and domestic banks, although the signs of the coefficients might suggest that the foreign-owned banks were decreasing the holdings of liquid assets at a slower pace over the examined period, compared to the domestic banks. However, no proof of the statistical significance of these findings has been found. The supplementary research hypothesis that the liquidity risk profile of foreign-controlled banks differs from that of domestic banks was rejected.Keywords: foreign-owned banks, liquidity position, liquidity risk, financial stability
Procedia PDF Downloads 2967964 Employee Job Performance and Supervisor Workplace Gossip Employee Job Engagement's Mediation Effect
Authors: Pphakamani Irvine Dlamini
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The impact of supervisory gossip on subordinate work performance was investigated in this paper. The paper postulated that supervisory gossip, both bad and positive, has an impact on employee job engagement, which in turn has an impact on employee job performance. Data was collected from 238 employees and supervisors from the Mpumalanga Government Municipality in South Africa using a dyadic study approach. Employees responded to questions on supervisor gossip and job engagement, while supervisors responded to questions about employee work performance. Three waves of data gathering were carried out. Favourable superior gossip had a positive and substantial effect on employee job engagement, which increased employee job performance, according to the study, but negative superior gossip had a positive but insignificant effect on employee job engagement. The multicultural aspect of the municipality, as well as causation concerns and frequent method biases connected with research design, hampered the study. After successfully disentangling the supervisor-subordinate reciprocal communication web using Social Exchange Theory (SET), the study suggests that managers should instil effective ways for using both positive and negative gossip in the workplace to achieve favourable employee outcomes. Positive gossip creates workplace rivalry and competition, but negative gossip creates tension, stress, and mistrust among employees. This study attempted to assess the implication of supervisor gossip on employee job engagement and performance in the public service sector, whose employees are characterised by high job security as compared to their peers in the private sector.Keywords: worlplace gossip, supervisor, employee engagement, LMX
Procedia PDF Downloads 1247963 Principle of Progressive Implementation and Education Policy for Former Combatants in Colombia
Authors: Ximena Rincon Castellanos
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The research target was analyzed the education public policy of Colombia according to the content of the right to education. One problematic element of that content is the principle of progressive implementation of economic, social and cultural rights. The research included a complete study of public documents and other papers; as well as, one focus group with former combatants in a city where is located one of some 'hogares de paz', which hosts these people after leaving the illegal group. This paper presents a critical approach to the public policy strategies to guarantee education to former combatants and its tension with the right to a progressive implementation. Firstly, education is understood as a technology level without considering higher education. Former combatant attends to SENA and private institutions, which offer technology education and it is counted by the Colombian Government as higher education. Therefore, statistics report a high level of attendance of excombatant to that education level, but actually, they do not expect to study a university carrier. Secondly, the budget approved has been invested in private institutions, despite public institutions are able to include this population and they need more money to strengthen the public offer, which has been considered as a better strategy to ensure education as a human right but not a good, by the special rapporteur on the right to education. As a consequence, the progressive implementation should be a guide to change and improve current strategies, invest the budget available into the public system of education in order to give former combatants the chance to access to universities.Keywords: higher education, progressive implementation, public service, private offering and technology education
Procedia PDF Downloads 1697962 Investigating Translations of Websites of Pakistani Public Offices
Authors: Sufia Maroof
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This empirical study investigated the web-translations of five Pakistani public offices (FPSC, FIA, HEC, USB, and Ministry of Finance) offering Urdu tab as an option to access information on their official websites. Triangulation of quantitative and qualitative research design informed the researcher of the semantic, lexical and syntactic caveats in these translations. The study hypothesized that majority of the Pakistani population is oblivious of the Supreme Court’s amendments in language policy concerning national and official language; hence, Urdu web-translations of the public departments have not been accessed effectively. Firstly, the researcher conducted an online survey, comprising of two sections, close ended and short answer based questions. Secondly, the researcher compiled corpus of the five selected websites in a tabular form to compare the data. Thirdly, the administrators of the departments had been contacted regarding the methods of translation and the expertise of the personnel involved. The corpus was assessed for TQA after examining the lexical, semantic, syntactical and technical alignment inaccuracies and imperfections. The study suggests the public offices to invest in their Urdu webs by either hiring expert translators or engaging expertise of a translation agency for this project to offer quality translation to public.Keywords: machine translations, public offices, Urdu translations, websites
Procedia PDF Downloads 1267961 Line Manager’s Role Involvement towards Creating a Coaching Culture in Nursing Area
Authors: N. S. A. Rahim, N. N. Abu Mansor, M. I. Saidi, N. R. A. Rahim, K. F. Adrutdin
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The use of coaching as one of organizational culture with the contribution of the involvement of line manager roles is an important to update employees’ knowledge and skills continuously. In healthcare sector, it is dynamic that nurse must update their knowledge and skills to keep pace with change. This paper attempts to discuss the involvement of line manager roles towards creating a coaching culture who give their support and innovation towards motivate nurses to give their best performance either in public or private hospitals.Keywords: nursing, line managers’ roles, coaching, coaching culture
Procedia PDF Downloads 4487960 Evaluations of New Public Administration Reforms and Local Government Laws in Turkey in the Context of the Reforms
Authors: Handan Ertaş
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The subject of government reform which is started to be discussed all over the world today has also deeply affected Turkey. Turkey, who aims to come to the level of the developed countries and not to fall behind the change must immediately complete the reform issue. For this, the government needs to be redefined and changed in accordance with the new public administration. In the first part of this study, the new public administration reforms in the world are generally explained and then the reforms in Local Government Regulations in Turkey are evaluated with the method of Content Analysis.Keywords: reform, local administration, neo-liberalism, globalisation
Procedia PDF Downloads 3357959 The Role of Tourism Industry in the Creation of Youth Employment Opportunities in Africa: A Case Study of Nigeria
Authors: Isiya Salihu Shinkafi
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The focus of this paper is to elaborate on employment opportunities within the tourism sector and the solutions to youth unemployment in Africa and Nigeria in particular. Youth unemployment creates a monumental social problem to African continent, the world over and Nigeria in particular. The intelligence of this paper was collected from secondary sources using previews researches and analysis of scholars to gather empirical data. The findings revealed that unemployment in Africa and specifically Nigeria among youths were caused by certain factors which constitute a greater challenge to the economy and the existence of the continent. The tourism sector provides the enabling environment to address the different categories of unemployment among the youths. One of the unique characteristics of the tourism industry that makes it a prime sector from which employment can be engineered; especially in the case of the African countries, are its labour intensive characteristics of both experts, skilled, semi-skilled and unskilled labour.Keywords: tourism industry, employment opportunities, youth employment
Procedia PDF Downloads 5087958 A Comparative Study of Public and Private School Adolescent Girls on the Issues of Menstrual Hygiene and the Management Issues
Authors: Ashok Pandey, Rajan Adhikari
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Introduction: Menstruation is part of the female reproductive cycle that starts when girls become sexually mature at the time of puberty. It is a phenomenon unique to the females. During a menstrual period, a woman bleeds from her uterus via the vagina. For decades, in many countries, academic school ‘type,’ private or public, as a predictor of or factor in future academic success has been researched and debated. MATERIAL AND METHODS: The comparative study was carried out with adolescent girls studying in both public and private schools of Kathmandu valley. A total of 100 girls participated in the survey, and out of them 21 participated in the FGD and 5 in the in- depth interview. Quantitative data from the survey was analyzed using SPSS 16.0 software. Informed verbal consent with the respective head of school and the respondents were taken before data collection. Results:The age of the respondents ranges from 11 to 18 years, with mean age of menarche being 12.37 years in both school adolescent girls. 70 percent of the public school adolescent girls and 72 percent of the private school adolescent girls are feeling upset and tension during menarche. There is a statistically significant difference on take rest during the period and good hygienic practice during menstruation of public/private school, at α=0. 05 level of significance. There is a statistically significant difference on overall score of practice during menstruation between public and private adolescent girls. Conclusion: Private schools children are more knowledgeable and maintain hygiene as compere to public school even though, it can be said that among the adolescent school girls both in public and private school, menstrual knowledge and perceptions are poor and practices often not optimal for proper hygiene. Often ignored issues of privacy affect the hygienic practices and daily lives.Keywords: Comparison, Menstruation, Private school, Public School
Procedia PDF Downloads 4417957 Income Inequality and Its Effects on Household Livelihoods in Parker Paint Community, Liberia
Authors: Robertson Freeman
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The prime objective of this research is to examine income inequality and its effects on household livelihoods in Parker Paint. Many researchers failed to address the potential threat of income inequality on diverse household livelihood indicators, including health, food, housing, transport and many others. They examine and generalize the effects of income differentials on household livelihoods by addressing one indicator of livelihood security. This research fills the loopholes of previous research by examining the effects of income inequality and how it affects the livelihoods of households, taking into consideration livelihood indicators including health, food security, and transport. The researcher employed the mixed research method to analyze the distribution of income and solicit opinions of household heads on the effects of their monthly income on their livelihoods. Age and sex structure, household composition, type of employment and educational status influence income inequality. The level of income, Lorenz curve and the Gini coefficient was mutually employed to calculate and determine the level of income inequality. One hundred eighty-two representing 96% of household heads are employed while 8, representing 4%, are unemployed. However, out of a total number of 182 employed, representing 96%, 27 people representing 14%, are employed in the formal private sector, while 110, representing 58%, are employed in the private informal sector. Monthly average income, savings, investments and unexpected circumstances affect the livelihood of households. Infrastructural development and wellbeing should be pursued by reducing expenditure earmarked in other sectors and channeling the funds towards the provision of household needs. One of the potent tools for consolidating household livelihoods is to initiate livelihood empowerment programs. Government and private sector agencies should establish more health insurance schemes, providing mosquito nets, immunization services, public transport, as well as embarking on feeding programs, especially in the remote areas of Parker paint. To climax the research findings, self-employment, entrepreneurship and the general private sector employment is a transparent double-edged sword. If employed in the private sector, there is the likelihood to increase one’s income. However, this also induces the income gap between the rich and poor since many people are exploited by affluence, thereby relegating the poor from the wealth hierarchy. Age and sex structure, as well as type of employment, should not be overlooked since they all play fundamental roles in influencing income inequality. Savings and investments seem to play a positive role in reducing income inequality. However, savings and investment in this research affect livelihoods negatively. It behooves mankind to strive and work hard to the best of ability in earning sufficient income and embracing measures to retain his financial strength. In so doing, people will be able to provide basic household needs, celebrate the reduction in unemployment and dependence and finally ensure sustainable livelihoods.Keywords: income, inequality, livelihood, pakerpaint
Procedia PDF Downloads 1247956 Satisfaction Evaluation on the Fundamental Public Services for a Large-Scale Indemnificatory Residential Community: A Case Study of Nanjing
Authors: Dezhi Li, Peng Cui, Bo Zhang, Tengyuan Chang
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In order to solve the housing problem for the low-income families, the construction of affordable housing is booming in China. However, due to various reasons, the service facilities and systems in the indemnificatory residential community meet many problems. This article established a Satisfaction Evaluation System of the Fundamental Public Services for Large-scale Indemnificatory Residential Community based on the national standards and local criteria and developed evaluation methods and processes. At last, in the case of Huagang project in Nanjing, the satisfaction of basic public service is calculated according to a survey of local residents.Keywords: indemnificatory residential community, public services, satisfaction evaluation, structural equation modeling
Procedia PDF Downloads 362