Search results for: management accounting practices

Authors: Yanan Wang

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It is proposed that when people give a gift they engage in 'love accounting', so that they will spend less on it if they include a written expression of love with it. This hypothesis was tested with college students (N = 308). It was found that participants who wrote a love message to accompany a Mother's Day gift budgeted less for the gift itself than control participants (Experiment 1), and this effect was replicated for a Christmas gift (Experiment 2). The amount of effort expended by the giver on preparing the love message did not account for the effect (Experiment 3). It is concluded that a gift and its accompanying love message are mentally computed as belonging to the same love account, implying that consumers’ excessive splurging on gifts might be controlled by writing a love message before gift shopping.

Keywords: expression of love, gift-giving, gift-budgeting, mental accounting

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Authors: Dilek Bilgiç

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Configuration Management (CM) is a discipline assuring the consistency between product information the reality all along the product lifecycle. Although the extensive benefits of this discipline, such as the direct impact on increasing return on investment, reducing lifecycle costs, are realized by most organizations. It is worth evaluating that CM functions might be successfully implemented in some organized anarchies. This paper investigates how to manage ambiguity in CM processes as an opportunity within an environment that has different types of complexities and choice arenas. It is not explained how to establish a configuration management organization in a company; more specifically, it is analyzed how to apply configuration management processes when different types of streams exist. From planning to audit, all the CM functions may provide different organization learning opportunities when those applied with the right leadership methods.

Keywords: configuration management, leadership, organizational analysis, organized anarchy, cm process, organizational learning, organizational maturity, configuration status accounting, leading innovation, change management

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Authors: Aleksandra Ibragimow, Moritz Albrecht, Eerika Albrecht

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Close international cooperation between all countries within a river basin has become one of the key aspects of sustainable cross-border water management. This is due to the fact that water does not stop at administrative or political boundaries. Therefore, the preferred mode to protect and manage transnational water bodies is close cooperation between all countries and stakeholders within the natural hydrological unit of the river basin. However, past practices have demonstrated that combining interests of different countries and stakeholders with differing political systems and management approaches to environmental issues upstream as well as downstream can be challenging. The study focuses on particular problems and challenges of water management in international river basin districts by the example of the International Oder River Basin District. The Oder River is one of the largest cross-border rivers of the Baltic Sea basin passing through Poland, Germany, and the Czech Republic. Attention is directed towards the activities and the actions that were carried out during the Districts' first management cycle of transnational river basin management (2009-2015). The results show that actions of individual countries have been focused on the National Water Management Plans while a common appointment about identified supra-regional water management problems has not been solved, and conducted actions can be considered as preliminary and merely a basis for future management. This present state raises the question whether the achievement of main objectives of Water Framework Directive (2000/60/EC) can be a realistic task.

Keywords: International River Basin Districts, water management, water frameworkdirective, water management plans

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Authors: Olaniyi O. Omoyajowo

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To be successful in today’s competitive global environment, manufacturing industry must be able to respond quickly to changes in technology. These changes in technology introduce new risks and hazards. The management of risk/hazard in a manufacturing process recommends method through which the success rate of an organization can be increased. Thus, there is a continual need for manufacturing industries to invest significant amount of resources in risk management, which in turn optimizes the production output and profitability of any manufacturing industry (if implemented properly). To help improve the existing risk prevention and mitigation practices in Small and Medium Enterprise (SME) in Nigeria Manufacturing Industries (NMI), the researcher embarks on this research to develop a systematic Risk Management process.

Keywords: manufacturing management, risk, risk management, SMEs

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Authors: Asma Dill

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The aim of this study is to explore the role of HRM practices in SMEs success. The role of HRM practices in large enterprises is relatively known, on the other hand, small and medium enterprises (SMEs) companies have not been greatly studied in relation to the HRM practices in the past. Although, there is a lack of literature and empirical research in this area, several studies in the recent years emphasized on the importance of the HRM practices for the success of the SMEs. This study finds out relationship of HRM practices and SMESs performances. The objective is to analyze significant impacts of HRM practices (training, performance appraisal, compensation and employee development) on SMEs success, to determine whether SMEs recognize the importance of HRM practices in their businesses. To carry out this research a survey research strategy was followed. The sample frame for this study consisted of firms that belong to the services and commerce sector, employing at least 50 employees. The final research sample consisted of questionnaires. Descriptive statistical methods have been used during quantitative analysis to explore the relations. The findings of the study revealed that HRM practices have a significant influence on the performance of SMEs, and the better the HRM practice, the higher the performance of the SMEs. HRM practices, including, training, compensation, performance appraisal and employee development, have been found to be significantly and positively related to business success. Outcome of the study will provide useful guidelines to the business organizations. This study contributes to knowledge by providing insights on the impact of HRM practices on SMEs performance.

Keywords: compensation, employee performance, HRM practices, training

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

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Higher education institutions are constantly challenged to deliver skilled graduates into the workplace. Employers expect graduates to have the required technical knowledge as well as various pervasive skills. This also applies to accountants who need to know the technical requirements of financial reporting and be able to communicate with individuals, teams and clients at a high level. Accountants need to develop effective business conversational skills and use these skills to communicate up, down and across organizations, taking into consideration cultural and gender diversity. In addition, they need to master business writing and presentation skills. However, providing students with these skills in a distance-learning environment where interaction between students and instructors is limited, is a challenge for academics. The study on which this paper reports, forms part of a larger body of research, which explored the perceptions of accounting practitioners of the communication skills (or lack thereof) of recently qualified accounting students. Feedback (qualitative and quantitative) was obtained from various accounting practitioners in South Africa. Taking into consideration that distance learners communicate mainly with their instructors via email communication and their assignments are submitted using various word processor software, the researchers were of the opinion that the accounting graduates would be capable of communicating effectively once they entered the workplace. However, the research findings, inter alia, suggested that the accounting graduates lacked communication skills and that training was needed to differentiate between business and social communication once they entered the workplace. Recommendations on how these communication challenges may be addressed by higher education institutions are provided.

Keywords: accounting practitioners, communication skills, distance education, pervasive skills

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Authors: Ajmal Khan Kassi, Humayun Javed, Syed Abdul Qadeem

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The study was conducted to find out the best management practices against American bollworm on Okra variety Arka Anamika during 2016. The three different management practices viz. Release of Trichogramma chilonis, hoeing and weeding, clipping and lufenuron insect growth regulator (IGR) which were tested individually and with all possible combinations for the controlling of American bollworm at 3 diverse areas viz. University Research Farm Koont, NARC and Farmer Field Taxila. All the treatment combinations regarding damage of fruit showed significant results. The minimum fruit infestation i.e. 3.20% and 3.58% was recorded with combined treatment (i.e. T. chilonis + hoeing + weeding + lufenuron) in two different localities. This combined treatment also resulted in maximum yield at NARC and Taxila i.e. 57.67 and 62.66 q/ha respectively. This treatment gave the best results to manage H. armigera. On the basis of different integrated pest management techniques, Arka Anamika variety proved to be comparatively resistant against H. armigera in different localities. So this variety is recommended for the cultivation in Pothwar region to get maximum yield.

Keywords: management, american bollworm, arka anamika, okra

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Authors: Waqas Ali, Nadeem Majeed

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Requirement engineering is an essence of software development life cycle. The more time we spend on requirement engineering, higher the probability of success. Effective requirement engineering ensures and predicts successful software product. This paper presents the adaptation of requirement engineering practices in small and medium size companies of Pakistan. The study is conducted by questionnaires to show how much of requirement engineering models and practices are followed in Pakistan.

Keywords: requirement engineering, Pakistan, models, practices, organizations

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Authors: Benmoussa Rachid, Deguio Roland, Dubois Sebastien, Rasovska Ivana

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Implementation of LARG (Lean, Agile, Resilient, Green) practices in the supply chain management is a complex task mainly because ecological, economical and operational goals are usually in conflict. To implement these LARG practices successfully, companies’ need relevant decision making tools allowing processes performance control and improvement strategies visibility. To contribute to this issue, this work tries to answer the following research question: How to master performance and anticipate problems in supply chain LARG practices implementation? To answer this question, a risk management approach (RMA) is adopted. Indeed, the proposed RMA aims basically to assess the ability of a supply chain, guided by “Lean, Green and Achievement” performance goals, to face “agility and resilience risk” factors. To proof its relevance, a logistics academic case study based on simulation is used to illustrate all its stages. It shows particularly how to build the “LARG risk map” which is the main output of this approach.

Keywords: agile supply chain, lean supply chain, green supply chain, resilient supply chain, risk approach

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Authors: Michael Naidoo

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The purpose and functions of higher education institutions in the 21st century are evolving because of rapid changes in the global landscape. To remain germane, higher education institutions are in a period of swift and radical change. The success of these changes is highly dependent on the effective leadership of the institution. Consequently, many higher education institutions have invested time and finances into the management and leadership development of their staff. The development has taken many different forms and focus areas, depending on the societal and institutional needs, as well as available financial resources and infrastructural practices. South Africa has many public and private higher education institutions which are also undergoing significant changes to meet the contextual needs of the country. Many of these institutions have provided management and leadership development programs for their staff. This research aims at exploring the common, critical content, structure and practices of effective management and leadership development programs at higher educational institutions. This research will also examine a specific management development program (MDP) at a South African private higher educational institution. Finally, the research will review how organizational leadership is utilized in management and leadership development programs. The research is underpinned by the paradigm of interpretivism. This is because the aims of the research will be achieved by the collection of qualitative data. The qualitative data will be gathered through individual semi-structured interviews with the facilitators of the MDP program and some of the MDP candidates. The validity of the findings will be increased by the triangulation of data from both sets of interviews. An embedded, single case study design will be used. All ethical protocols will be followed throughout the research. The findings of the research should reveal more information about the key elements that should be incorporated into management and leadership development programs. These include crucial content, structure and practices. The research should also reveal how organizational leadership can be successfully incorporated into the programs. This research can then be used by higher educational institutions to strengthen their management and leadership development programs.

Keywords: managment, leadership, development, organizational leadership

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Authors: Manirath Wongsim

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Information technology management has become important for the achievement of organisations. An increase in the pace of technological change has revolutionised the way accountants perform their jobs. In response to this challenge, the identification of a new comprehensive set of information technology competencies combined with information technology skills and other skills (namely, soft skills) are necessary. Thus, this study aims to investigate IT competencies among professional accountants to enhance firm performance. This research was conducted with 42 respondents at ten organisations in Thailand. This research used qualitative, interpretive evidence.The results indicate that the factor IT competencies within the organizational issues defines19 factors. Specifically, these new factors, based on the research findings and the literature and unique to IT competences for professional accountants, include ERP software skills, BI software skills and accounting law and legal skills. The evidence in this study suggests that ERP software, spreadsheets, BI software and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills, and delegation skills as the least required. The findings of the research’s empirical evidence suggest that organizations should understand appropriate into developing information technology related competencies for knowledge workers in general and professional accountants in particular and provide assistance in all processes of decision making.

Keywords: IT competencies, IT competencies for accountants, IT skills for accounting, soft skills for accountants

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Authors: Kapil Khanna, Swee Kuik, Joowon Ban

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The current linear economic system is unsustainable due to its dependence on the uncontrolled exploitation of diminishing natural resources. The integration of business innovation and supply chain management has brought about the redesign of business processes through the implementation of a closed-loop approach. The circular economy (CE) offers a sustainable solution to improve business opportunities in the near future by following the principles of rejuvenation and reuse inspired by nature. Those business owners start to rethink and consider using waste as raw material to make new products for consumers. The implementation of CE helps organisations to incorporate new strategic plans for decreasing the use of virgin materials and nature resources. Supply chain partners that are geographically dispersed rely heavily on innovative approaches to support supply chain management. Presently, numerous studies have attempted to establish the concept of supply chain management (SCM) by integrating CE principles, which are commonly denoted as circular SCM. While many scholars have recognised the challenges of transitioning to CE, there is still a lack of consensus on business best practices that can facilitate companies in embracing CE across the supply chain. Hence, this paper strives to scrutinize the SCM practices utilised for CE, identify the obstacles, and recommend best practices that can enhance a company's ability to incorporate CE principles toward business innovation and supply chain performance. Further, the paper proposes future research in the field of using specific technologies such as artificial intelligence, Internet of Things, and blockchain as business innovation tools for supply chain management and CE adoption.

Keywords: business innovation, challenges, circular supply chain, supply chain management, technology

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Authors: Manirath Wongsim, Chatchawarn Srimontree, Pornpichit Phosri

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Today, the majority of the data innovation may be currently majorly influencing business, what more accepted part of the accountant may be evolving. Information Technology elements have been appearing to be crucial in triggering changes of accountants’ roles. Thus, this study aims to investigate IT competencies among professional accountants to enhance firm performance. This research was conducted with 47 respondents at five organizations in Thailand and used quantitative research. The results indicate that the factor IT competencies for professional accountants in Thai small to medium accounting within the organizational issues defines18 factors. Specifically, these new factors, based on the research findings and the literature, then unique to IT competencies for professional accountants, include ERP software skills and accounting law and legal skills. The evidence in this study suggests that Analytical skills, teamwork skills, and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills and delegation skills as the least required. The findings of the research’s empirical evidence suggest that organizations should understand appropriate in developing information technology influence competencies for knowledge employees in general and professional accountants in particular and provide assistance in all processes of decision making.

Keywords: IT competencies, IT competences for professional accountants, IT skills for accounting, IT skills in SMEs

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Authors: Mkhitaryan Davit

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The tourism and hospitality industry plays a significant role in China's economy, but it also poses environmental, social, and economic challenges. This paper examines the concept of sustainability within the context of China's tourism and hospitality industry, exploring best practices from 26 Hotels in 15 cities and identifying key challenges. Drawing upon a comprehensive review of existing literature, case studies, and interviews with industry experts, the paper highlights successful sustainability initiatives implemented by various stakeholders, including government bodies, businesses, and non-governmental organizations. Additionally, it discusses the barriers and obstacles hindering the widespread adoption of sustainable practices in the sector, such as lack of awareness, financial constraints, and regulatory issues. The findings provide insights for policymakers, industry practitioners, and researchers to develop strategies and solutions for promoting sustainable tourism and hospitality practices in China, ultimately contributing to the long-term viability and resilience of the industry.

Keywords: sustainability, waste management, renewable energy, hospitality

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Authors: Mohamed Zaher Bouaziz

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Our study examines the Ohlson Model, which links a company's market value to its equity and net earnings, in the context of the evolution of the Canadian accounting model, characterized by more extensive use of fair value and a broader measure of performance after IFRS adoption. Our hypothesis is that if equity is reported at its fair value, this valuation is closely linked to market capitalization, so the weight of earnings weakens or even disappears in the Ohlson Model. Drawing on Canada's adoption of the International Financial Reporting Standards (IFRS), our results support our hypothesis that equity appears to include most of the relevant information for investors, while earnings have become less important. However, the predictive power of earnings does not disappear.

Keywords: fair value accounting, Ohlson model, IFRS adoption, value-relevance of equity and earnings

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Authors: Safa Lazzem, Faouzi Jilani

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The aim of this research is to investigate the impact of diversification strategy on the nature of the relationship between leverage and accrual-based earnings management through panel-estimation techniques based on a sample of 162 nonfinancial French firms indexed in CAC All-Tradable during the period from 2006 to 2012. The empirical results show that leverage increases encourage managers to manipulate earnings management. Our findings prove that the diversification strategy provides the needed context for this accounting practice to be possible in highly diversified firms. In addition, the results indicate that diversification moderates the relationship between leverage and accrual-based earnings management by changing the nature and the sign of this relationship.

Keywords: diversification, earnings management, leverage, panel-estimation techniques

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Authors: Aminu Mubarak Sadis

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This study appraised the maintenance management practice in Federal University Dutse and Jigawa State Polytechnic Dutse, in Nigeria. The Physical Planning, Works and Maintenance Departments of the two Higher Institutions (Federal University Dutse and Jigawa State Polytechnic) are responsible for production and maintenance management of their physical assets. Over–enrollment problem has been a common feature in the higher institutions in Nigeria, Data were collected by the administered questionnaires and subsequent oral interview to authenticate the completed questionnaires. Random sampling techniques was used in selecting 150 respondents across the various institutions (Federal University Dutse and Jigawa State Polytechnic Dutse). Data collected was analyzed using Statistical Package for Social Science (SPSS) and t-test statistical techniques The conclusion was that maintenance management activities are yet to be given their appropriate attention on functions of the university and polytechnic which are crucial to improving teaching, learning and research. The unit responsible for maintenance and managing facilities should focus on their stated functions and effect changes were possible.

Keywords: appraisal, maintenance management, university, Polytechnic, practices

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Authors: Shahid Ali

Abstract:

Leadership and management are essential components of running successful organizations. Both concepts are closely related but serve different purposes in the overall management of a company. Leadership focuses on inspiring and motivating employees towards a common goal, while management involves coordinating and directing resources to achieve organizational objectives efficiently. Objectives of Leadership and Management: Inspiring and motivating employees: A key objective of leadership is to inspire and motivate employees to work towards achieving the organization’s goals. Effective leaders create a vision that employees can align with and provide the necessary motivation to drive performance. Setting goals and objectives: Both leadership and management play a crucial role in setting goals and objectives for the organization. Leaders create a vision for the future, while managers develop plans to achieve specific objectives within the given timeframe. Implementing strategies: Leaders come up with innovative strategies to drive the organization forward, while managers are responsible for implementing these strategies effectively. Together, leadership and management ensure that the organization’s plans are executed efficiently. Contributions of Leadership and Management: Employee Engagement: Effective leadership and management can increase employee engagement and satisfaction. When employees feel motivated and inspired by their leaders, they are more likely to be engaged in their work and contribute to the organization’s success. Organizational Success: Good leadership and management are essential for navigating the challenges and changes that organizations face. By setting clear goals, inspiring employees, and making strategic decisions, leaders and managers can drive organizational success. Talent Development: Leaders and managers are responsible for identifying and developing talent within the organization. By providing feedback, training, and coaching, they can help employees reach their full potential and contribute effectively to the organization. Research Type: The research on leadership and management is typically quantitative and qualitative in nature. Quantitative research involves the collection and analysis of numerical data to understand the impact of leadership and management practices on organizational outcomes. This type of research often uses surveys, questionnaires, and statistical analysis to measure variables such as employee satisfaction, performance, and organizational success. Qualitative research, on the other hand, involves exploring the subjective experiences and perspectives of individuals related to leadership and management. This type of research may include interviews, observations, and case studies to gain a deeper understanding of how leadership and management practices influence organizational behavior and outcomes. In conclusion, leadership and management play a critical role in the success of organizations. Through effective leadership and management practices, organizations can inspire and motivate employees, set goals, and implement strategies to achieve their objectives. Research on leadership and management helps to understand the impact of these practices on organizational outcomes and provides valuable insights for improving leadership and management practices in the future.

Keywords: empowering, leadership, management, adaptability

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Authors: Fatma Ezzahra Kateb, Neila Boulila Taktak, Mohamed Kabir Hassan

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We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions.

Keywords: AAOIFI, financial reporting quality, income smoothing perspective, MENA countries

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Authors: Vladimira Vytlacilova

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This study presents the latest research trend in the discipline of construction and demolition (C&D) waste management in Czech Republic. The results of research interest exhibit an increasing research interest in C&D waste management practices in recent years. Construction and demolition waste creates a major portion of total solid waste production in the world and most of it is used in landfills, for reclamation or landscaping all the time. The quality of recycled aggregates for use in concrete construction depends on recycling practices. Classifications, composition and contaminants influence the mechanical-physical properties as well as environmental risks related to its utilization. The second part of contribution describes properties of fibre reinforced concrete with the full replacement of natural aggregate by recycled one (concrete or masonry rubble).

Keywords: construction and demolition waste, fibre reinforced concrete, recycled aggregate, recycling, waste management

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Authors: Saumyaranjan Sahoo, Sudhir Yadav

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Indian manufacturing firms operating in rapidly changing and highly competitive market, over the last few decades, have embraced organization-wide transformation to achieve cultural and operational excellence. In recent years, numerous approaches have been proposed to improve business and manufacturing performance. Lean practices in particular, Total Productive Management (TPM) and Total Quality Management (TQM) have received considerable attention, as they being adopted and adapted for raising the performance standard of Indian manufacturing firms to world class levels. The complementary nature of TPM and TQM is being practiced in many companies to achieve synergy. Specifically, this research investigates whether joint TPM-TQM implementation contribute to higher business performance when compared to individual implementation. Data from 160 manufacturing firms were analyzed that demonstrate synergetic implementation of both TPM-TQM practices over a reasonable period of time, contributed in delivering better business performance as compared to individual implementation strategy.

Keywords: total productive management, total quality management, Indian manufacturing firms, business performance

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Authors: Morgan Cheng, Wilson Ho, Max Yiu, Dragon Tsui, Wylog Wong, Richard Kwan, K. C. Lam, Hannah Lo, C. L. Wong

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Hong Kong has been known worldwide for its ability to thrive under trying circumstances. The 7.5 million residents of this mature and busy metropolis are living in a primarily high-rise city whereby development and renewal of the cityscape are taking place unceasingly. Hong Kong residents are therefore affected by the virtually continuous and numerous construction activities. In 2020, the Hong Kong environmental protection department (EPD) completed a feasibility study on managing construction noise, including those associated with the renovation of domestic premises. Part of the study was the review of management and control of construction noise in other metropolitan cities globally. As far as the authors are aware of, such worldwide and extensive review of best practices on construction noise control has not been conducted for over 20 years. In order to benefit from international best practices, the extensive review is to identify possible areas for improvement in Hong Kong. The consultant of the study first referred to the United Nations Report ‘The World’s Cities in 2016’ and examined the top 100 cities therein. The 20 most suitable cities were then chosen for further review. Upon screening of each of these 20 cities, 12 cities with the more relevant management practices were selected for further scrutiny. These 12 cities were: Asia – Tokyo, Seoul, Taipei, Guangzhou, Singapore; Europe – City of Westminster (London), Berlin; North America – Toronto, New York City, San Francisco; Oceania – Sydney, Melbourne. Afterwards, three cities, namely Sydney, City of Westminster, and New York City, were selected for in-depth review. These cities were chosen primarily because of the maturity, success, and effectiveness of their construction noise management and control measures, as well as their similarity to Hong Kong in key and selected aspects. One of the more important findings of the review is the usefulness of early focus, with the aim of designing the noise issues away wherever practicable. The consultant examined the similar yet different construction noise early focus mechanisms of the three cities. This paper describes this landmark worldwide and extensive review of international best practices on construction noise management and control. The methodology, approach, and key findings are presented to give readers a succinct yet comprehensive view. The authors shared the findings with the acoustics professionals worldwide with the hope of global advancement of more mature construction noise management while welcoming sustainable development and construction.

Keywords: construction noise, international best practices, noise control, noise management

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Authors: B. Suresh Reddy

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The over dependence on chemical fertilizers for nutrient management in crop production for the last few decades has led to several problems affecting soil health, environment and farmers themselves. Based on the field work done in 2012-13 with 1080 farmers of different size-classes in semi-arid regions of Uttar Pradesh, Jharkhand and Madhya Pradesh states of India, this paper reveals that the farmers in semi-arid regions of India are actively managing soil fertility and other soil properties through a wide range of practices that are based on local resources and knowledge. It also highlights the socio-economic web woven around these soil fertility management practices. This study highlights the contribution of organic matter by traditional soil fertility management practices in maintaining the soil health. Livestock has profound influence on the soil fertility enhancement through supply of organic manure. Empirical data of this study has clearly revealed how farmers’ soil fertility management options are being undermined by government policies that give more priority to chemical fertiliser-based strategies. Based on the findings it is argued that there should be a 'level playing field' for both organic and inorganic soil fertility management methods by promoting and supporting farmers in using organic methods. There is a need to provide credit to farmers for adopting his choice of soil fertility management methods which suits his socio-economic conditions and that best suits the long term productivity of soils. The study suggests that the government policies related to soil fertility management must be enabling, creating the conditions for development based more on locally available resources and local skills and knowledge. This will not only keep Indian soils in healthy condition but also support the livelihoods of millions of people, especially the small and marginal farmers.

Keywords: livestock, organic matter, small farmers, soil fertility

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Authors: Rosy Makeresemese Qhosola

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South Africa has maintained the effort to uphold its guiding principles in terms of its constitution. The constitution upholds principles such as equity, social justice, peace, freedom and hope, to mention but a few. So, such principles are made to form the basis for any legislation and policies that are in place to guide all fields/departments of government. Education is one of those departments or fields and is expected to abide by such principles as outlined in their policies. Therefore, as expected education policies and legislation outline their intentions to ensure the development of students’ clear critical thinking capacity as well as their creative capacities by creating learning contexts and opportunities that accommodate the effective teaching and learning strategies, that are learner centered and are compatible with the prescripts of a democratic constitution of the country. The paper aims at exploring and analyzing the progress of conventional accounting in terms of its adherence to the effective use of principles of good teaching, as per policy expectations in South Africa. The progress is traced by comparing conventional accounting to Critical Accounting Research (CAR), where the history of accounting as intended in the curriculum of SA and CAR are highlighted. Critical Accounting Research framework is used as a lens and mode of teaching in this paper, since it can create a space for the learning of accounting that is optimal marked by the use of more learner-centred methods of teaching. The Curriculum of South Africa also emphasises the use of more learner-centred methods of teaching that encourage an active and critical approach to learning, rather than rote and uncritical learning of given truths. The study seeks to maintain that conventional accounting is in contrast with principles of good teaching as per South African policy expectations. The paper further maintains that, the possible move beyond it and the adherence to the effective use of good teaching, could be when CAR forms the basis of teaching. Data is generated through Participatory Action Research where the meetings, dialogues and discussions with the focused groups are conducted, which consists of lecturers, students, subject heads, coordinators and NGO’s as well as departmental officials. The results are analysed through Critical Discourse Analysis since it allows for the use of text by participants. The study concludes that any teacher who aspires to achieve in the teaching and learning of accounting should first meet the minimum requirements as stated in the NQF level 4, which forms the basic principles of good teaching and are in line with Critical Accounting Research.

Keywords: critical accounting research, critical discourse analysis, participatory action research, principles of good teaching

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Authors: Ali Montazar

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California and the Colorado River Basin are facing increasing uncertainty concerning water supplies. The Colorado River is the main source of irrigation water in the low desert of California. Currently, due to an increasing water-use competition and long-term drought at the Colorado River Basin, efficient use of irrigation water is one of the highest conservation priorities in the region. This study aims to present some of current irrigation technologies and management approaches in the low desert and assess the viability and potential of these water management practices. The results of several field experiments are used to assess five water conservation practices of sub-surface drip irrigation, automated surface irrigation, sprinkler irrigation, tail-water recovery system, and deficit irrigation strategy. The preliminary results of several ongoing studies at commercial fields are presented, particularly researches in alfalfa, sugar beets, kliengrass, sunflower, and spinach fields. The findings indicate that all these practices have significant potential to conserve water (an average of 1 ac-ft/ac) and enhance the efficiency of water use (15-25%). Further work is needed to better understand the feasibility of each of these applications and to help maintain profitable and sustainable agricultural production system in the low desert as water and labor costs, and environmental issues increase.

Keywords: automated surface irrigation, deficit irrigation, low desert of California, sprinkler irrigation, sub-surface drip irrigation, tail-water recovery system

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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

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Authors: Yan Wang, Yuan George Shan

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This study examines whether earnings management reduces firm performance and how other comprehensive income (OCI) disclosure and strong corporate governance restrain earnings management. Using a data set comprising 6,260 firm-year observations from listed companies on the Shanghai and Shenzhen Stock Exchanges during 2009–2015, the results indicate that OCI disclosure generally improves firm performance, but earnings management lowers firm performance. The study also finds that OCI disclosure and corporate governance are complementary in restraining earnings manipulation and promote firm performance. The implications of the findings are relevant policy-makers and regulators in assisting them evaluate the consequences of convergence of Chinese Accounting Standards with the International Financial Reporting Standards.

Keywords: other comprehensive income, corporate governance, earnings management, firm performance, China

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Authors: Babanyara Y. Y., Ibrahim D. B., Garba T., Bogoro A. G., Abubakar, M. Y.

Abstract:

Medical care is vital for our life, health, and well-being. However, the waste generated from medical activities can be hazardous, toxic, and even lethal because of their high potential for diseases transmission. The hazardous and toxic parts of waste from healthcare establishments comprising infectious, medical, and radioactive material as well as sharps constitute a grave risks to mankind and the environment, if these are not properly treated/disposed or are allowed to be mixed with other municipal waste. In Nigeria, practical information on this aspect is inadequate and research on the public health implications of poor management of medical wastes is few and limited in scope. Findings drawn from Literature particularly in the third world countries highlights financial problems, lack of awareness of risks involved in MWM, lack of appropriate legislation and lack of specialized MWM staff. The paper recommends how MWM practices can be improved in medical facilities.

Keywords: environmental pollution, infectious, management, medical waste, public health

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Authors: Chitrangi Gupta, Arvind Bhardwaj

Abstract:

This study seeks to investigate and quantify the influence of various dimensions of supply chain management (namely, supplier relationships, compatibility, specifications and standards, delivery processes, and after-sales service) on distinct dimensions of healthcare service quality (specifically, responsiveness, trustworthiness, and security) within the operational framework of XYZ Superspeciality Hospital, situated in Delhi. The name of the Hospital is not being mentioned here because of the privacy policy of the hospital. The primary objective of this research is to elucidate the impact of supply chain management practices on the overall quality of healthcare services offered within hospital settings. Employing a quantitative research design, this study utilizes a hypothesis-testing approach to systematically discern the relationship between supply chain management dimensions and the quality of health services. The findings of this study underscore the significant influence exerted by supply chain management dimensions, specifically supplier relationships, specifications and standards, delivery processes, and after-sales service, on the enhancement of healthcare service quality. Moreover, the study's results reveal that demographic factors such as gender, qualifications, age, and experience do not yield discernible disparities in the relationship between supply chain management and healthcare service quality.

Keywords: supply chain management, healthcare, hospital operations, service delivery

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Authors: Eva Maleviti, Evan Stamoulis

Abstract:

This paper is part of a wider research project, on environmental management in aviation and aerospace industries. The core elements of this research are the level of knowledge, awareness, applicability of environmental management systems, according to employees’ perspectives. This paper focuses at employees’ level of environmental awareness. The main scope of this research is to evaluate the level of environmental awareness and the adoption of environmental management practices. The primary scope of the research is to define a method to quantify the key indicators that would improve the implementation of environmental management. The opinion of people employed in aviation industry is considered, based on the versatility of their working positions. Up to this stage, 330 respondents have participated globally in the current research. This study uses a questionnaire survey to gain an understanding of the views and attitudes of aerospace staff toward environmental management. The results are analyzed through a quantitative approach using SPSS. The statistical significance shows that the data could follow the same distribution as the distribution of the total population that the sample belongs. As of the above, the number of respondents constitutes a representative sample of the total population. A descriptive analysis is presented. According to the responses given in the survey, the data are analyzed according to the working positions and the characteristics of each position that all the respondents hold. The results demonstrate that the level of environmental awareness is immediately linked with the employees’ positions. Managerial/post holder positions, as expected have, a higher level of environmental awareness. However, the level of applicability of environmental practices by the same group is considered low. The other working groups show variability in environmental awareness, which also depends on their operating task and the applicability or not of environmental practices. Flight operations and engineering/maintenance employees, that their tasks involve higher safety considerations, there are more reluctant in applying environmental practices in their positions. In the current paper an analysis of the data collection is presented, correlating them with the working positions and responsibilities of respondents.

Keywords: environmental awareness, environmental management, sustainability, sustainable aviation

Procedia PDF Downloads 427