Search results for: institutional overlap
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1313

Search results for: institutional overlap

1253 Digital Preservation Policies in the Institutional Repositories of Brazilian Federal Universities

Authors: Laerte Pereira da Silva Júnior, Maria Manuel Borges

Abstract:

Institutional Repositories (IR) are complex constructs that depend on political, cultural and technological aspects. Because IRs are a mirror of the organization's intellectual production, their main function is to make that production available worldwide, and also to consider its long term preservation. To this end, there is a need to define clearly the digital preservation policies supported by political decisions. There are several guidelines about the definition of digital preservation policies focusing in different themes from preservation planning to rights and restriction management, sustainability planning, etc., but this work aims to verify the implementation of digital preservation policies on the Institutional Repositories of the Federal Universities of Brazil. The methodology used was to check the information available on the websites of the IRs selected against two fields of the OpenDOAR, policies and OpenDOAR ID, to verify the existence of digital preservation policies. For this purpose a sample of the 21 of the 25 IRs registered at the Directory of Open Access Repositories (DOAR) was used, which is about 1/3 rd of the total of the brazilian universities. The 4 IRs that presented no information by the OpenDOAR team were desconsidered. The main conclusion is that most of the IRs of these universities have no polices clearly stated or no policies at all, and that there is a need to include these concerns at the top level management of IRs. The number of initiatives in digital preservation policies around the world stress the need of awareness of its importance in Brazil and requires measures to raise this awareness.

Keywords: Brazil, digital preservation policies, institutional repositories, openDOAR

Procedia PDF Downloads 504
1252 Open Minds but Closed Access: Why Are There so Few Gold Open Access LIS Journals And Why Are so Many Librarians Unwilling to Unlock Their Scholarship?

Authors: Sarah Baker, Jayati Chaudhuri

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Librarians have embraced the open access movement in all disciplines but their own. They are strong advocates on college campuses and curate institutional repositories, yet there are surprisingly few open access LIS journals. Presenters evaluated the open access availability of library and information science literature. After analyzing the top 100 library science journals (the top 50 journals from Scimago and JCR) and finding very few gold open access journals, they then investigated the availability of open access articles from the top 10 closed access journals. Presenters would like to generate a conversation on what type of proactive approach librarians can take to increase open access to literature within our discipline. Librarians like their colleagues in other disciplines are not motivated to submit their articles to their institutional repositories. Presenters have found a similar reluctance from their fellow colleagues regarding open access initiatives on campus. Presenters will describe Open Access Week activities as part of a campus-wide initiative and share some faculty comments, concerns, and misconceptions that came up as a part of this dialog. Presenters will discuss their personal experiences providing access to faculty publications through the California State University Los Angeles institutional repository.

Keywords: faculty scholarship, institutional repositories, library and information science journals, open access

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1251 School Choice and Institutional or Familial Habitus: Reciprocity in Parents-School Relationships

Authors: Fatemeh Yazdani

Abstract:

This paper explores the student intake policies in high-performing private schools in Iran by studying both sides involved in the school choice processes, parents and the school leaders. It is based on in-depth interviews with 27 parents and private schools’ staff and principals supplemented by ethnographic observation in two private schools in Tehran. From the Bourdieusian point of view, this paper argues that the school leadership engineers the composition of private schools’ students via different gatekeeping strategies, and these strategies represent and reconstruct the school’s institutional habitus. It further explores the ways that parents who look for quality education among non-state education providers deal with the school's institutional habitus based on their familial habitus and possessed economic, social, and cultural capital. The conclusion highlights that investigating school choice as a reciprocal process between family and school leadership can shed more light on the ways that an exclusive environment has been created in some high-performing private schools for certain class strata maintaining a distance that needs to be kept from ‘others.’ In a broader sense, this paper engages into an exploration of social inequality reproduction through private education.

Keywords: institutional habitus, private education, school choice, social inequality, student intake

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1250 Punishment on top of Punishment - Impact of Inmate Misconduct

Authors: Nazirah Hassan, Andrew Kendrick

Abstract:

Punishment inside the penal institution has always been practiced in order to maintain discipline and keep order. Nonetheless, criminologists have long debated that the enforcement of discipline by punishing inmates is often ineffective and has a detrimental impact on inmates’ conduct. This paper uses data from a sample of 289 incarcerated young offenders to investigate the prevalence of institutional misconduct. It explores punitive cultural practices inside institutions and how this culture affects the inmates’ conduct during confinement. The project focused on male and female young offenders aged 12 to 21 years old, in eight juvenile justice institutions. The research collected quantitative and qualitative data using a mixed-method approach. All participants completed the Direct and Indirect Prisoner behavior Checklist-Scaled Version Revised (DIPC-SCALED-R). In addition, exploratory interviews were carried out with sixteen inmates and eight institutional staff. Results of the questionnaire survey show that almost half of the inmates reported a higher level of involvement in perpetration. It demonstrates a remarkable convergence of direct, rather than indirect, perpetration. Also, inmates reported a higher level of tobacco used and behavior associated with negative attitudes towards staff and institutional rules. In addition to this, the qualitative data suggests that the punitive culture encourages the onset of misconduct by increasing the stressful and oppressive conditions within the institution. In general, physical exercise and locking up inmates are two forms of punishment that were ubiquitous throughout the institutions. Interestingly, physical exercise is not only enforced by institutional staff but also inmates. These findings are discussed in terms of existing literature and their practical implications are considered.

Keywords: institutional punishment, incarcerated young offenders, punitive culture, institutional misconduct

Procedia PDF Downloads 218
1249 Evolution of Relations among Multiple Institutional Logics: A Case Study from a Higher Education Institution

Authors: Ye Jiang

Abstract:

To examine how the relationships among multiple institutional logics vary over time and the factors that may impact this process, we conducted a 15-year in-depth longitudinal case study of a Higher Education Institution to examine its exploration in college student management. By employing constructive grounded theory, we developed a four-stage process model comprising separation, formalization, selective bridging, and embeddedness that showed how two contradictory logics become complementary, and finally become a new hybridized logic. We argue that selective bridging is an important step in changing inter-logic relations. We also found that ambidextrous leadership and situational sensemaking are two key factors that drive this process. Our contribution to the literature is threefold. First, we enhance the literature on the changing relationships among multiple institutional logics and our findings advance the understanding of relationships between multiple logics through a dynamic view. While most studies have tended to assume that the relationship among logics is static and persistently in a contentious state, we contend that the relationships among multiple institutional logics can change over time. Competitive logics can become complementary, and a new hybridized logic can emerge therefrom. The four-stage logic hybridization process model offers insights on the logic hybridization process, which is underexplored in the literature. Second, our research reveals that selective bridging is important in making conflicting logics compatible, and thus constitutes a key step in creating new hybridized logic dynamics. Our findings suggest that the relations between multiple logics are manageable and can thus be manipulated for organizational innovation. Finally, the factors influencing the variations in inter-logic relations enrich the understanding of the antecedents of these dynamics.

Keywords: institutional theory, institutional logics, ambidextrous leadership, situational sensemaking

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1248 Energy-Efficient Contact Selection Method for CARD in Wireless Ad-Hoc Networks

Authors: Mehdi Assefi, Keihan Hataminezhad

Abstract:

One of the efficient architectures for exploring the resources in wireless ad-hoc networks is contact-based architecture. In this architecture, each node assigns a unique zone for itself and each node keeps all information from inside the zone, as well as some from outside the zone, which is called contact. Reducing the overlap between different zones of a node and its contacts increases its performance, therefore Edge Method (EM) is designed for this purpose. Contacts selected by EM do not have any overlap with their sources, but for choosing the contact a vast amount of information must be transmitted. In this article, we will offer a new protocol for contact selection, which is called PEM. The objective would be reducing the volume of transmitted information, using Non-Uniform Dissemination Probabilistic Protocols. Consumed energy for contact selection is a function of the size of transmitted information between nodes. Therefore, by reducing the content of contact selection message using the PEM will decrease the consumed energy. For evaluation of the PEM we applied the simulation method. Results indicated that PEM consumes less energy compared to EM, and by increasing the number of nodes (level of nodes), performance of PEM will improve in comparison with EM.

Keywords: wireless ad-hoc networks, contact selection, method for CARD, energy-efficient

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1247 An Analysis of Institutional Environments on Corporate Social Responsibility Practices in Nigerian Renewable Energy Firms

Authors: Bolanle Deborah Motilewa, E. K. Rowland Worlu, Gbenga Mayowa Agboola, Ayodele Maxwell Olokundun

Abstract:

Several studies have proposed a one-size fit all approach to Corporate Social Responsibility (CSR) practices, such that CSR as it applies to developed countries is adapted to developing countries, ignoring the differing institutional environments (such as the regulative, economic, social and political environments), which affects the profitability and practices of businesses operating in them. CSR as it applies to filling institutional gaps in developing countries, was categorized into four themes: environmental protection, product and service innovation, social innovation and local cluster development. Based on the four themes, the study employed a qualitative research approach through the use of interviews and review of available publications to study the influence of institutional environments on CSR practices engaged in by three renewable energy firms operating in Nigeria. Over the course of three 60-minutes sessions with the top management and selected workers of the firms, four propositions were made: regulatory environment influences environmental protection practice of Nigerian renewable firms, economic environment influences product and service innovation practice of Nigerian renewable energy firms, the social environment impacts on social innovation in Nigerian renewable energy firms, and political environment affects local cluster development practice of Nigerian renewable energy firms. It was also observed that beyond institutional environments, the international exposure of an organization’s managers reflected in their approach to CSR. This finding on the influence of international exposure on CSR practices creates an area for further study. Insights from this paper are set to help policy makers in developing countries, CSR managers, and future researchers.

Keywords: corporate social responsibility, renewable energy firms, institutional environment, social entrepreneurship

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1246 Neither ‘Institutional’ nor ‘Remedial’: Court-Ordered Trusts in English and Canadian Private Law

Authors: Adam Reilly

Abstract:

The major claim of this paper is that both the English and Canadian branches of the common law have been ill-served by the 'institutional'/'remedial' taxonomy of constructive trusts; what shall be termed the 'orthodox taxonomy'.  The orthodox taxonomy is found both within the case law and the attendant academic commentary.  In truth, the orthodox taxonomy is especially dangerous because it contains a kernel of truth together with a misconception; the interplay of both has caused more harm than the misconception alone would have managed.  The kernel of truth is that some trusts arise automatically when the necessary facts occur ('institutional') and other trusts arise only by way of court order ('remedial').  The misconception is that these two labels represent an exhaustive nomenclature of two distinct 'kinds' of constructive trust such that any particular constructive trust must necessarily be 'institutional' if it is not 'remedial' and vice versa.  The central difficulty is that our understanding of 'remedial' trusts is relatively poor, with the result that anyone using the orthodox taxonomy shall be led astray in one of three ways: (i) by rejecting it wholesale; (ii) by adopting one ‘type’ of trust to the exclusion of the other (as in English law); or (iii) by applying it as an analytical device with sub-optimal results which are difficult to defend.  This paper shall seek to resolve these difficulties by clarifying the criteria for identifying and distinguishing true 'remedial' constructive trusts.  It shall then provide some working examples of how English and Canadian private law at present misunderstand constructive trusts and how that misunderstanding might be resolved once we distinguish the orthodox taxonomy's kernel of truth from the misconception outlined above.

Keywords: comparative law, constructive trusts, equitable remedies, remedial constructive trusts

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1245 Increasing Abundance of Jellyfish in the Shorelines of Bangladesh: Analyzing the Policy Framework for Facing the Challenges

Authors: Md Mizanur Rahman, M. Aslam Alam, Muhammad Abu Yusuf

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The abundance of Jellyfish across the coasts of the Bay of Bengal is increasing sharply due to marine pollution, increased sea acidification and climate change. Jellyfish draws our attention to address the local and global stressors. This also indicates that something wrong is happening in this bay behind the scenes. This study aimed to investigate how the policy framework governing the sea can be reformed. To do so, this study evaluated the existing policy, regulatory and institutional framework. Empirical data were collected from the middle coastal zone of Bangladesh. The secondary literature on policy, legal documents, and institutional arrangements were reviewed. The causes of poor coordination among different public sectors and non-compliance of laws were identified. The key findings show that despite the existing of Department of Environment, poor coordination with other departments, and lack of logistics and technical staffs have resulted in severe marine pollution and degradation of coastal and marine living resources. The existing policies had no monitoring and evaluation mechanisms. Non-compliance of the existing laws has been fueling the problems. This study provides an integrated policy and a guideline for updating the legal and institutional mechanism to manage coastal and marine living resources sustainably in Bangladesh to achieve Sustainable Development Goal 14.

Keywords: legal, institutional, framework, jellyfish

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1244 Alignment in Earnings Management Research: Italy Looking towards US

Authors: Giulia Leoni, Cristina Florio

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The paper aims to investigate the factors driving the increasing alignment of Italian earnings management (EM) research to US research on the same field. After characterizing the progressive similarity of Italian EM research with respect to US one by means of an historical comparison, the paper relies on a subsequent secondary source analysis to detect the possible causes of said alignment. Once identified that the alignment increased along three subsequent periods, the paper analyses and discusses this incremental similarity according to new institutional sociology (NIS) and highlights the presence of different combination of isomorphic pressures that help explaining this incremental similarity. The paper contributes to the institutional literature by providing evidence of isomorphism in academic research; it also contributes to accounting research by indicating the forces that are able to drive change and development in accounting research at national and international level. The paper also enlarges the explanatory value of NIS in alternative contexts, like academic accounting research.

Keywords: accounting research, earnings management, international comparison, Italy, new institutional sociology, US

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1243 The Effectiveness of Synthesizing A-Pillar Structures in Passenger Cars

Authors: Chris Phan, Yong Seok Park

Abstract:

The Toyota Camry is one of the best-selling cars in America. It is economical, reliable, and most importantly, safe. These attributes allowed the Camry to be the trustworthy choice when choosing dependable vehicle. However, a new finding brought question to the Camry’s safety. Since 1997, the Camry received a “good” rating on its moderate overlap front crash test through the Insurance Institute of Highway Safety. In 2012, the Insurance Institute of Highway Safety introduced a frontal small overlap crash test into the overall evaluation of vehicle occupant safety test. The 2012 Camry received a “poor” rating on this new test, while the 2015 Camry redeemed itself with a “good” rating once again. This study aims to find a possible solution that Toyota implemented to reduce the severity of a frontal small overlap crash in the Camry during a mid-cycle update. The purpose of this study is to analyze and evaluate the performance of various A-pillar shapes as energy absorbing structures in improving passenger safety in a frontal crash. First, A-pillar structures of the 2012 and 2015 Camry were modeled using CAD software, namely SolidWorks. Then, a crash test simulation using ANSYS software, was applied to the A-pillars to analyze the behavior of the structures in similar conditions. Finally, the results were compared to safety values of cabin intrusion to determine the crashworthy behaviors of both A-pillar structures by measuring total deformation. This study highlights that it is possible that Toyota improved the shape of the A-pillar in the 2015 Camry in order to receive a “good” rating from the IIHS safety evaluation once again. These findings can possibly be used to increase safety performance in future vehicles to decrease passenger injury or fatality.

Keywords: A-pillar, Crashworthiness, Design Synthesis, Finite Element Analysis

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1242 Heterogeneity of Thinking: Religious Beliefs and Logical Concepts

Authors: Alisa Rekunova

Abstract:

According to the theory of word meaning structure developed by Lev Vygotsky (and later modified by Aaro Toomela), there are several levels of thought: sensory-based concepts, situation concepts, logical concepts, and structural-systemic concepts. There are differences between people who have relatively easy access to logical thought compared to those who mostly tend to think in everyday concepts. Religious beliefs are connected with unprovable concepts (Christian Jesus’s ascension or Pagan energy) that cannot be non-controversially related to scientific concepts. However, many scientists in the research are believers of some kinds. Religious views can be different: there are believers, non-believers (atheists), and undecided (we can call them agnostics). Some of the respondents say that scientific or professional and religious spheres do not overlap. Therefore, we can assume they do not see any conflict. Some of them, on the contrary, hesitate to answer and we can conclude they see the conflicts, but they do not want (or do not believe they are able to) to solve it. Finally, the third category of respondents says that religious beliefs and scientific concepts cannot coexist in the human mind. It can be expected that the third category of respondents should have higher education (or even work in the scientific field) but many scientists in the research answer that religious and scientific spheres do not overlap. Therefore, there are other things besides the level of education that is connected with resolving conflicts.

Keywords: conflicts in thinking, cultural-historical psychology, heterogeneity of thinking, religious thinking

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1241 Developing and Enacting a Model for Institutional Implementation of the Humanizing Pedagogy: Case Study of Nelson Mandela University

Authors: Mukhtar Raban

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As part of Nelson Mandela University’s journey of repositioning its learning and teaching agenda, the university adopted and foregrounded a humanizing pedagogy-aligning with institutional goals of critically transforming the academic project. The university established the Humanizing Pedagogy Praxis and Research Niche (HPPRN) as a centralized hub for coordinating institutional work exploring and advancing humanizing pedagogies and tasked the unit with developing and enacting a model for humanizing pedagogy exploration. This investigation endeavored to report on the development and enactment of a model that sought to institutionalize a humanizing pedagogy at a South African university. Having followed a qualitative approach, the investigation presents the case study of Nelson Mandela University’s HPPRN and the model it subsequently established and enacted for the advancement towards a more common institutional understanding, interpretation and application of the humanizing pedagogy. The study adopted an interpretive lens for analysis, complementing the qualitative approach of the investigation. The primary challenge that confronted the HPPRN was the development of a ‘living model’ that had to complement existing institutional initiatives while accommodating a renewed spirit of critical reflection, innovation and research of continued and new humanizing pedagogical exploration and applications. The study found that the explicit consideration of tenets of humanizing and critical pedagogies in underpinning and framing the HPPRN Model contributed to the sense of ‘lived’ humanizing pedagogy experiences during enactment. The multi-leveled inclusion of critical reflection in the development and enactment stages was found to further the processes of praxis employed at the university, which is integral to the advancement of humanizing and critical pedagogies. The development and implementation of a model that seeks to institutionalize the humanizing pedagogy at a university rely not only on sound theoretical conceptualization but also on the ‘richness of becoming more human’ explicitly expressed and encountered in praxes and application.

Keywords: humanizing pedagogy, critical pedagogy, institutional implementation, praxis

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1240 Financial Development, Institutional Quality and Environmental Conditions in the Middle East and North Africa Region: Evidence From Oil- And Non-oil-Producing Countries

Authors: Jamel Boukhatem, Semia Rachid, Marmar Nasr

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Considering the differences between oil- and non-oil-producing countries, this paper aims to evaluate the impact of financial development (FD) and institutional quality (IQ) on CO2 emissions in 15 MENA (Middle East and North Africa) countries over the period 1996-2018 using the Panel ARDL approach. We found evidence to support an unconditional long run effect of FD on environmental conditions (EC), with quite significant differences between the two groups of countries. While FD leads to environmental degradation (ED) in non-oil-producing countries, it helps protect the environment in oil-producing ones. Regarding the effects of IQ on EC, they are not significant in both short- and long run for non-oil-producing countries, but they are significant for oil-producing ones only in the long run. In the short run, IQ indicators haven’t significant effects on EC for the two groups of countries.

Keywords: financial development, institutional quality, environmental conditions, Panel ARDL

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1239 US Foreign Aids and Its Institutional and Non-Institutional Impacts in the Middle East, Africa, Southeast Asia, and Latin America (2000 - 2020)

Authors: Mahdi Fakheri, Mohammad Mohsen Mahdizadeh Naeini

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This paper addresses an understudied aspect of U.S. foreign aids between the years 2000 and 2020. Despite a growing body of literature on the impacts of U.S. aids, the question about how the United States uses its foreign aids to change developing countries has remained unanswered. As foreign aid is a tool of the United States' foreign policy, answering this very question can reveal the future that the U.S. prefers for developing countries and that secures its national interest. This paper will explore USAID's official dataset, which includes the data of foreign aids to the Middle East, Africa, Latin America, and Southeast Asia from 2000 to 2020. Through an empirical analysis, this paper argues that the focus of U.S. foreign aid is evenly divided between institutional and non-institutional (i.e., slight enhancement of status quo) changes. The former is induced by training and education, funding the initiatives and projects, making capacity and increasing the efficiency of human, operational, and management sectors, and enhancing the living condition of the people. Moreover, it will be demonstrated that the political, military, cultural, economic, and judicial are some of the institutions that the U.S. has planned to change in the aforementioned period and regions.

Keywords: USAID, foreign aid, development, developing countries, Middle East, Africa, Southeast Asia, Latin America

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1238 Decision-Making in Higher Education: Case Studies Demonstrating the Value of Institutional Effectiveness Tools

Authors: Carolinda Douglass

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Institutional Effectiveness (IE) is the purposeful integration of functions that foster student success and support institutional performance. IE is growing rapidly within higher education as it is increasingly viewed by higher education administrators as a beneficial approach for promoting data-informed decision-making in campus-wide strategic planning and execution of strategic initiatives. Specific IE tools, including, but not limited to, project management; impactful collaboration and communication; commitment to continuous quality improvement; and accountability through rigorous evaluation; are gaining momentum under the auspices of IE. This research utilizes a case study approach to examine the use of these IE tools, highlight successes of this use, and identify areas for improvement in the implementation of IE tools within higher education. The research includes three case studies: (1) improving upon academic program review processes including the assessment of student learning outcomes as a core component of program quality; (2) revising an institutional vision, mission, and core values; and (3) successfully navigating an institution-wide re-accreditation process. Several methods of data collection are embedded within the case studies, including surveys, focus groups, interviews, and document analyses. Subjects of these methods include higher education administrators, faculty, and staff. Key findings from the research include areas of success and areas for improvement in the use of IE tools associated with specific case studies as well as aggregated results across case studies. For example, the use of case management proved useful in all of the case studies, while rigorous evaluation did not uniformly provide the value-added that was expected by higher education decision-makers. The use of multiple IE tools was shown to be consistently useful in decision-making when applied with appropriate awareness of and sensitivity to core institutional culture (for example, institutional mission, local environments and communities, disciplinary distinctions, and labor relations). As IE gains a stronger foothold in higher education, leaders in higher education can make judicious use of IE tools to promote better decision-making and secure improved outcomes of strategic planning and the execution of strategic initiatives.

Keywords: accreditation, data-informed decision-making, higher education management, institutional effectiveness tools, institutional mission, program review, strategic planning

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1237 Competition in Kenya: The Legal and Institutional Framework and an Appraisal of Key Market Players

Authors: Edwin Njoroge Kimani, Alan M. Munyao

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Despite Kenya’s status as a regional economic powerhouse, it struggles with economic shocks that expose the consumers. This, however, seems not to affect major cooperates such as those in the telecommunication and energy sectors. Through their operations, they have not only been able to fluctuate prices at will but also they have been accused of curtailing their rivals from penetrating the market. This study, through literature review of the legal and institutional framework, reports and publications interrogates the law and uncovers the following; i) failings of the legal framework to define market dominance and abuse of such positions, ii) the participation of the state, iii) the inertia of the government to prosecute corporations that abuse their market dominance, iv) the role of the state as a market player and as a regulator through the Competition Authority of Kenya. This study concludes that the market distortion is as a result of weak legal and institutional framework as well as conflict of interest by the government. Not much has been researched in the field of competition law the greater East Africa. This research is intended to form part of the growing research in the field and inform legal reform.

Keywords: competition law, economic power, dominance, Kenya

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1236 Study of Relation between Corporate Governance Mechanism and Investment Decisions Made by Companies Listed in Tehran Stock Exchange- IRAN

Authors: Roohollah Jamshidpour, Elaheh Ahmadi, Farhad Shah Veisi

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Present research seeks to answer this question: Is there any relationship between corporate governance mechanisms and decision on corporate investments? Percentages of institutional, board of director’s, and stockholder’s ownership are among internal mechanisms of corporate governance relationship of which with investment-based decisions are studied by this research. Information on 103 companies during 1388 (2009)- 1393 (2014). Initially, research variables are identified; next, Rah Avard-e Novin software is used to gather Information. SPSS software is employed to test hypotheses with respect to descriptive and inferential statistics like correlation analysis. Research results show that percentage of institutional stockholders’ ownership has a significant direct relationship with investment decisions. For other cases, no significant relationship is observed between corporate governance mechanisms and investment decisions.

Keywords: corporate governance, company size, free floating stock, institutional investors, major shareholders

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1235 The Change in Management Accounting from an Institutional Perspective: A Case Study for a Romania Company

Authors: Gabriel Jinga, Madalina Dumitru

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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalization of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modeled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: management accounting, change, Romania, contingency, institutional theory

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1234 The Change in Management Accounting from an Institutional and Contingency Perspective. A Case Study for a Romanian Company

Authors: Gabriel Jinga, Madalina Dumitru

Abstract:

The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalisation of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modelled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: management accounting, change, Romania, contingency and institutional theory

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1233 The Last of Centuries Old Cardamom Farming in Eastern Nepal: Crop Disease, Coping Strategies and Institutional Innovation

Authors: K. C. Sony

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This paper investigates the coping strategies of households confronting disease in large cardamom (Amomum Subulatum Roxb.) in eastern Nepal. Cardamom farmers draw on various coping strategies to reduce the impact of crop disease in their livelihoods. Yet farmers face tremendous decline in production with a constant effort for revival. Past evidences provides dearth of information about coping strategies employed by farmers and institutional intervention to combat disease. Using factual data from Ilam district, and conducting a political economic analysis, this research addresses the gap by 1) understanding the impact of crop disease in farmers’ livelihoods, 2) identifying the coping strategies adopted by farmers and, 3) examining the existing institutional arrangements to address the disease. Coping strategies vary by household’s status defined by size of land, alternative income, and access to supporting institutions. Measures adopted are burning the cardamom field, changing land use pattern, diversifying crops, and visiting institutions for support. The local government’s support is limited to providing trainings and producing new varieties of cardamom. During crisis, farmers expect institutions to help revive the cardamom production, despite customary practice to combat disease. To retain and improve the livelihoods of farmers, there needs to be institutional innovation at the community level and policies that endorse immediate and sustainable support during hazards.

Keywords: cardamom, coping strategy, disease, institutions, Nepal

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1232 Financial Regulation and the Twin Peaks Model in a Developing and Developed Country Contexts: An Institutional Theory Perspective

Authors: Pumela Msweli, Dexter L. Ryneveldt

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This paper seeks to shed light on institutional logics and institutionalization processes that influence the successful implementation of financial sector regulations. We use the neo-institutional theory lens to interrogate how the newly promulgated Financial Sector Regulations Act (FSRA) provides for the institutionalisation of the Twin Peaks Model. With the enactment of FSRA, previous financial regulatory institutions were dismantled, and new financial regulators established. In point, the Financial Services Conduct Authority (FSCA) replaced the Financial Services Board (FSB), and accordingly, the Prudential Authority (PA) was established. FSRA is layered with complexities that make it mandatory to co-exist, cooperate, and collaborate with other institutions to fulfill FSRA’s overall financial stability objective. We use content analysis of the financial regulations that established the Twin Peaks Models (TPM) in South Africa and in the Netherlands, to map out the three-stage institutionalization processes: (1) habitualisation, (2) objectification and (3) sedimentation. This allowed for a comparison of how South Africa, as a developing country and Netherlands as a developed country, have institutionalized the Twin Peak model. We provide valuable insights into how differences in the institutional and societal logics of the developing and developed contexts shape the institutionalization of financial regulations.

Keywords: financial industry, financial regulation, financial stability, institutionalisation, habitualization, objectification, sedimentation, twin peaks model

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1231 Entrepreneurial Leadership in Malaysian Public University: Competency and Behavior in the Face of Institutional Adversity

Authors: Noorlizawati Abd Rahim, Zainai Mohamed, Zaidatun Tasir, Astuty Amrin, Haliyana Khalid, Nina Diana Nawi

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Entrepreneurial leaders have been sought as in-demand talents to lead profit-driven organizations during turbulent and unprecedented times. However, research regarding the pertinence of their roles in the public sector has been limited. This paper examined the characteristics of the challenging experiences encountered by senior leaders in public universities that require them to embrace entrepreneurialism in their leadership. Through a focus group interview with five Malaysian university top senior leaders with experience being Vice-Chancellor, we explored and developed a framework of institutional adversity characteristics and exemplary entrepreneurial leadership competency in the face of adversity. Complexity of diverse stakeholders, multiplicity of academic disciplines, unfamiliarity to lead different and broader roles, leading new directions, and creating change in high velocity and uncertain environment are among the dimensions that characterise institutional adversities. Our findings revealed that learning agility, opportunity recognition capacity, and bridging capability are among the characteristics of entrepreneurial university leaders. The findings reinforced that the presence of specific attributes in institutional adversity and experiences in overcoming those challenges may contribute to the development of entrepreneurial leadership capabilities.

Keywords: bridging capability, entrepreneurial leadership, leadership development, learning agility, opportunity recognition, university leaders

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1230 Institutional Design for Managing Irrigation Problems: A Case Study of Farmers'- and Agency-Managed Irrigation Systems of Nepal

Authors: Tirtha Raj Dhakal, Brian Davidson, Bob Farquharson

Abstract:

Institutional design is an important aspect in efficient water resource management. In Nepal, the water supply in both farmers’- and agency-managed irrigation systems has become sub-standard because of the weak institutional framework. This study characterizes both forms of the schemes and links existing institution and governance of the schemes with its performance with reference to cost recovery, maintenance of the schemes and water distribution throughout the schemes. For this, two types of surveys were conducted. A management survey of ten farmers’-managed and five agency-managed schemes of Chitwan valley and its periphery was done. Also, a farm survey comprising 25 farmers from each of head, middle and tail regions of both schemes; Narayani Lift Irrigation Project (agency-managed) and Khageri Irrigation System (farmers’-managed) of Chitwan Valley as a case study was conducted. The results showed that cost recovery of agency-managed schemes in 2015 was less than two percent whereas service fee collection rate in farmers’-managed schemes was nearly 2/3rd that triggered poor maintenance of the schemes and unequal distribution of water throughout the schemes. Also, the institution on practice is unable to create any incentives for farmers for economical use of water as well as willingness to pay for its use. This, thus, compels the need of refined institutional framework which has been suggested in this paper aiming to improve the cost recovery and better water distribution throughout the irrigation schemes.

Keywords: cost recovery, governance, institution, schemes' performance

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1229 Postmodern Navy to Transnational Adaptive Navy: Positive Peace with Borderless Institutional Network

Authors: Serkan Tezgel

Abstract:

Effectively managing threats and power that transcend national boundaries requires a reformulation from the traditional post-modern navy to an adaptive and institutional transnational navy. By analyzing existing soft power concept, post-modern navy, and sea power, this study proposes the transnational navy, founded on the triangle of main attributes of transnational companies, 'Global Competitiveness, Local Responsiveness, Worldwide Learning and Innovation Sharing', a new model which will lead to a positive peace with an institutional network. This transnational model necessitates 'Transnational Navies' to help establish peace with collective and transnational understanding during a transition period 'Reactive Postmodern Navy' has been experiencing. In this regard, it is fairly claimed that a new paradigm shift will revolve around sea power to establish good order at sea with collective and collaborative initiatives and bound to breed new theories and ideas in the forthcoming years. However, there are obstacles to overcome. Postmodern navies, currently shaped by 'Collective Maritime Security' and 'Collective Defense' concepts, can not abandon reactive applications and acts. States deploying postmodern navies to realize their policies on international platforms and seapower structures shaped by the axis of countries’ absolute interests resulted in multipolar alliances and coalitions, but the establishment of the peace. These obstacles can be categorized into three tiers in establishing a unique transnational model navy: Strategic, Organizational and Management challenges. To overcome these obstacles and challenges, postmodern navies should transform into cooperative, collective and independent soft transnational navies with the transnational mentality, global commons, and institutional network. Such an adaptive institution can help the world navigate to a positive peace.

Keywords: postmodern navy, transnational navy, transnational mentality, institutional network

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1228 Accessibility of Institutional Credit and Its Impact on Agricultural Output: A Case Study

Authors: Showkat Ahmad Bhat, M. S. Bhatt

Abstract:

The study evaluates the ex-post impact of institutional credit on agricultural output. It first examines the key factors that influence the accessibility of institutional credit by farm households. For quantitative analysis both program participant and non-participant respondents were drawn and cross-sectional survey data were collected from 412 households in Pulwama District of Jammu & Kashmir (India). Propensity Score Matching Method was employed to analyze the impact of the institutional credit on agricultural output. Results show that institutional credit has a positive and significant impact on the agricultural output measured in terms of farm income and crop productivity. To estimate the accessibility of credit, an examination of both demand side and supply side factors were carried out. The demand for credit was measured with respect to respondents who applied for credit. Supply side credit allocation measured in terms of the proportion of ‘credit amount’ farmers obtained. Logit and Two-limit Tobit Regression Models were used to investigate the determinants that influence the accessibility of formal credit for Demand for and supply of credit respectively. The estimated results suggested that the demand for credit is positively and significantly affected by the factors such as: age of the household head, formal education, membership, cash crop grown, farm size and saving account. All the variables were found significantly increasing the household’s likelihood to demand for and supply of credit from banks. However, the impact of these factors varies considerably across the credit markets. Factors which were found negatively and significantly influencing the accessibility of credit were: ‘square of the age’, household assets and rate of interest. The credit constraints analysis suggested that square of the age; household assets and rate of interest were the three most important factors that increased the probability of being constrained. The study finally discusses these results in detail and draws some recommendations.

Keywords: institutional credit, agriculture, propensity score matching logit model, Tobit model

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1227 Governance of Clean Energy in Rural Northwest Pakistan

Authors: Inayatullah Jan, Sidra Pervez

Abstract:

Effective institutional arrangements at local and national levels are quintessential for promotion of renewable energy in a country. This study attempts to examine the institutional arrangements for development of domestic renewable energy in rural northwest Pakistan. The study describes that very limited number of public and private organizations were working on clean development in the area. Surprisingly, no institutional arrangements exclusively meant for domestic clean energy promotion were observed in the area. The study concludes that the objectives of Kyoto Protocol in Pakistan can be achieved only if the government and non-governmental organizations work together to launch cost-effective renewable energy interventions, particularly in rural areas. The need is to have a coordinated, consistent, and focused cooperation of all stakeholders involved in promotion of domestic renewable energy at all levels. This will not only improve the socioeconomic and environmental conditions in the local context, but will play a key role in achieving the United Nations Millennium Development Goals(MDGs).

Keywords: governance, clean energy, greenhouse gases, CDM, Northwest Pakistan

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1226 The Relevance of the Generalist Judge’s Discretionary Limits in the Institutional Debate

Authors: Antonio Sepúlveda, Camila Marques, Carlos Bolonha, Igor De Lazari, Henrique Rangel

Abstract:

The judicial practice faces a tension between normative discretion and institutional capacities. There are clarity graduations of the statutory text that might induce different specialization levels of the judges. A major problem stemming from that tension is a greater discretion without a proportional specialization. The normative clarity, although its absence can be overcome through specialization, avoids problems related to disproportionate discretion and judicial dissonance. When judicial interpretation deals with the lack of legal clarity, a significant juridical insecurity frame is verified. Decisional uniformity mechanisms are created in order to surpass these problems. Brazil brings great examples, such as the súmulas, the enunciados, and the súmulas vinculantes. Despite of the resistance presented to the latter, mainly based on judges’ independence, even countries of the Common Law tradition develop such mechanisms. The British Guidelines face the lack of legal clarity problem and promote a decisional consonance system.

Keywords: generalist judges, institutional capacities, normative clarity, normative discretion

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1225 Institutional Repository ePrints at Indian Institute of Science: A Special Reference to JRD Tata Memorial Library, Bangalore, India

Authors: Nagarjuna Pitty

Abstract:

Over the past decade there has been substantial progress in the usage of ePrints resources national and international research community. JRD Tata Memorial Library has hosting for the web based ePrints services and maintenance to online user community. This paper provides an overview how to share JRDTML experiences in using GNU EPrints.org software to create and maintain the open-access institutional repository of IISc, ePrints@IISc. This paper states that the GNU EPrints.org is the first generic software for creating Open Access Initiative (OAI)-compliant repositories, which enables the researchers to self-archive their research publications thus facilitating open access to their publications. IISc has been using this software since early 2002. This paper tells that the GNU EPrints.org software is an excellent tool for creating and maintaining OAI-compliant repositories. It can be setup easily even by those who are not too much experts in computer. In this paper, author is sharing JRDTML experiences in using GNU ePrints.org software.

Keywords: digital library, open access initiative, scholarly publications, institutional repository, ePrints@IISc

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1224 The Influence of Remuneration Committees, Directors' Shareholding and Institutional Ownership on the Remuneration of Directors in the Large Listed Companies in South Africa

Authors: Henriette Scholtz

Abstract:

Excessive executive directors’ remuneration remains a major concern for many stakeholders and are some of the factors to blame for the recent global financial crisis. The objective of this study was to examine whether certain firm characteristics are an effective way of protecting shareholders’ interests with respect to executive directors’ remuneration. To achieve this, an ordinary least squares model was used to test the relationship between the remuneration of executive directors and a number of firm and corporate governance characteristics to determine whether these characteristics have an influence on executive directors’ remuneration of large listed companies in South Africa. It was found that corporate governance reforms relating to institutional ownership, shareholder voting on the remuneration policy and the number of remuneration committee meetings acts as an effective governance tool to protect shareholder’s interests with regard to executive remuneration. There is no evidence that the number of non-executive directors on the remuneration committee has an influence on the executive directors’ remuneration.

Keywords: executive directors’ remuneration, agency theory, corporate governance, remuneration committee, directors’ shareholding, institutional ownership

Procedia PDF Downloads 169