Open Science Research Excellence

Open Science Index

Commenced in January 2007 Frequency: Monthly Edition: International Paper Count: 15

15
10010871
Corporate Social Responsibility Disclosure, Tax Aggressiveness and Sustainability Report Assurance: Evidence from Thailand
Abstract:
This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values ​​in its business practices.
14
10009942
Impact of Quality Assurance Mechanisms on the Work Efficiency of Staff in the Educational Space of Georgia
Abstract:

At this stage, Georgia is a country which is actively involved in the European integration process, for which the primary priority is effective integration in the European education system. The modern Georgian higher education system is the process of establishing a new sociocultural reality, whose main priorities are determined by the Quality System as a continuous cycle of planning, implementation, checking and acting. Obviously, in this situation, the issue of management of education institutions comes out in the foreground, since the proper planning and implementation of personnel management processes is one of the main determinants of the company's performance. At the same time, one of the most important factors is the psychological comfort of the personnel, ensuring their protection and efficiency of stress management policy.

The purpose of this research is to determine how intensely the relationship is between the psychological comfort of the personnel and the efficiency of the quality system in the institution as the quality assurance mechanisms of educational institutions affect the stability of personnel, prevention and management of the stressful situation. The research was carried out within the framework of the Internal Grant Project «The Role of Organizational Culture in the Process of Settlement of Management of Stress and Conflict, Georgian Reality and European Experience » of the Batumi Navigation Teaching University, based on the analysis of the survey results of target groups. The small-scale research conducted by us has revealed that the introduction of quality assurance system and its active implementation increased the quality of management of Georgian educational institutions, increased the level of universal engagement in internal and external processes and as a result, it has improved the quality of education as well as social and psychological comfort indicators of the society.

13
10009871
A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms
Abstract:
Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.
12
10007644
Classification of Business Models of Italian Bancassurance by Balance Sheet Indicators
Abstract:

The aim of paper is to analyze business models of bancassurance in Italy for life business. The life insurance business is very developed in the Italian market and banks branches have 80% of the market share. Given its maturity, the life insurance market needs to consolidate its organizational form to allow for the development of non-life business, which nowadays collects few premiums but represents a great opportunity to enlarge the market share of bancassurance using its strength in the distribution channel while the market share of independent agents is decreasing. Starting with the main business model of bancassurance for life business, this paper will analyze the performances of life companies in the Italian market by balance sheet indicators and by main discriminant variables of business models. The study will observe trends from 2013 to 2015 for the Italian market by exploiting a database managed by Associazione Nazionale delle Imprese di Assicurazione (ANIA). The applied approach is based on a bottom-up analysis starting with variables and indicators to define business models’ classification. The statistical classification algorithm proposed by Ward is employed to design business models’ profiles. Results from the analysis will be a representation of the main business models built by their profile related to indicators. In that way, an unsupervised analysis is developed that has the limit of its judgmental dimension based on research opinion, but it is possible to obtain a design of effective business models.

11
10006267
Risk in the South African Sectional Title Industry: An Assurance Perspective
Abstract:
The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. All these factors have an impact on the business risk as well as audit risk of bodies corporate. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in current legislation regarding the audit of a sectional title property that may cause or increase audit and business risk. Secondly, empirical findings of risk-related aspects from the results of interviews with three groups of body corporate role-players will be discussed. The role-players were body corporate trustee chairpersons, body corporate managing agents and accounting and auditing practitioners of bodies corporate. Specific reference will be made to business risk and audit risk. Thirdly, practical recommendations will be made on possibilities of closing the audit expectation gap, and further research opportunities in this regard will be discussed.
10
10006223
An Analysis of Institutional Audits: Basis for Teaching, Learning and Assessment Framework and Principles
Abstract:
The dynamism in education, particularly in the area of teaching, learning and assessment has caused Higher Education Institutions (HEIs) worldwide to seek for ways to continuously improve their educational processes. HEIs use outcomes of institutional audits, assessments and accreditations, for improvement. In this study, the published institutional audit reports of HEIs in the Sultanate of Oman were analyzed to produce features of good practice; identify challenges along Teaching, Learning Assessment (TLA); and propose a framework that puts major emphasis in having a quality-assured TLA, including a set of principles that can be used as basis in succeeding an institutional visit. The TLA framework, which shows the TLA components, characteristics of the components, related expectation, including implementation tool/ strategy and pitfalls can be used by HEIs to have an adequate understanding of the scope of audit and be able to satisfy institutional audit requirements. The scope of this study can be widened by exploring the other requirements of the Institutional Audits in the Sultanate of Oman, particularly the area on Governance and Management and Student Support Services.
9
10005544
Accreditation and Quality Assurance of Nigerian Universities: The Management Imperative
Authors:
Abstract:

The general functions of the university amongst other things include teaching, research and community service. Universities are recognized as the apex of learning, accumulating and imparting knowledge and skills of all kinds to students to enable them to be productive, earn their living and to make optimum contributions to national development. This is equivalent to the production of human capital in the form of high level manpower needed to administer the educational society, be useful to the society and manage the economy. Quality has become a matter of major importance for university education in Nigeria. Accreditation is the systematic review of educational programs to ensure that acceptable standards of education, scholarship and infrastructure are being maintained. Accreditation ensures that institution maintain quality. The process is designed to determine whether or not an institution has met or exceeded the published standards for accreditation, and whether it is achieving its mission and stated purposes. Ensuring quality assurance in accreditation process falls in the hands of university management which justified the need for this study. This study examined accreditation and quality assurance: the management imperative. Three research questions and three hypotheses guided the study. The design was a correlation survey with a population of 2,893 university administrators out of which 578 Heads of department and Dean of faculties were sampled. The instrument for data collection was titled Programme Accreditation Exercise scale with high levels of reliability. The research questions were answered with Pearson ‘r’ statistics. T-test statistics was used to test the hypotheses. It was found among others that the quality of accredited programme depends on the level of funding of universities in Nigeria. It was also indicated that quality of programme accreditation and physical facilities of universities in Nigeria have high relationship. But it was also revealed that programme accreditation is positively related to staffing in Nigerian universities. Based on the findings of the study, the researcher recommend that academic administrators should be included in the team of those who ensure quality programs in the universities. Private sector partnership should be encouraged to fund programs to ensure quality of programme in the universities. Independent agencies should be engaged to monitor the activities of accreditation teams to avoid bias.

8
10004484
Enhancing Students’ Performance in Basic Science and Technology in Nigeria Using Moodle LMS
Abstract:

One of the major problems facing education in Nigeria is the provision of quality Science and Technology education. Inadequate teaching facilities, non-usage of innovative teaching strategies, ineffective classroom management, lack of students’ motivation and poor integration of ICT has resulted in the increase in percentage of students who failed Basic Science and Technology in Junior Secondary Certification Examination for National Examination Council in Nigeria. To address these challenges, the Federal Government came up with a road map on education. This was with a view of enhancing quality education through integration of modern technology into teaching and learning, enhancing quality assurance through proper monitoring and introduction of innovative methods of teaching. This led the researcher to investigate how MOODLE LMS could be used to enhance students’ learning outcomes in BST. A sample of 120 students was purposively selected from four secondary schools in Ogbomoso. The experimental group was taught using MOODLE LMS, while the control group was taught using the conventional method. Data obtained were analyzed using mean, standard deviation and t-test. The result showed that MOODLE LMS was an effective learning platform in teaching BST in junior secondary schools (t=4.953, P<0.05). Students’ attitudes towards BST was also enhanced through MOODLE LMS (t=15.632, P<0.05). The use of MOODLE LMS significantly enhanced students’ retention (t=6.640, P<0.05). In conclusion, the Federal Government efforts at enhancing quality assurance through integration of modern technology and e-learning in Secondary schools proved to have yielded good result has students found MOODLE LMS to be motivating and interactive. Attendance was improved.

7
10000404
Secure Mobile E-Business Applications
Abstract:

It is widely believed that mobile device is a promising technology for lending the opportunity for the third wave of electronic commerce. Mobile devices have changed the way companies do business. Many applications are under development or being incorporated into business processes. In this day, mobile applications are a vital component of any industry strategy.One of the greatest benefits of selling merchandise and providing services on a mobile application is that it widens a company’s customer base significantly.Mobile applications are accessible to interested customers across regional and international borders in different electronic business (e-business) area. But there is a dark side to this success story. The security risks associated with mobile devices and applications are very significant. This paper introduces a broad risk analysis for the various threats, vulnerabilities, and risks in mobile e-business applications and presents some important risk mitigation approaches. It reviews and compares two different frameworks for security assurance in mobile e-business applications. Based on the comparison, the paper suggests some recommendations for applications developers and business owners in mobile e-business application development process.

6
9998630
Effectiveness of Software Quality Assurance in Offshore Development Enterprises in Sri Lanka
Abstract:

The aim of this research is to evaluate the effectiveness of software quality assurance approaches of Sri Lankan offshore software development organizations, and to propose a framework which could be used across all offshore software development organizations.

An empirical study was conducted using derived framework from popular software quality evaluation models. The research instrument employed was a questionnaire survey among thirty seven Sri Lankan registered offshore software development organizations.

The findings demonstrate a positive view of Effectiveness of Software Quality Assurance – the stronger predictors of Stability, Installability, Correctness, Testability and Changeability. The present study’s recommendations indicate a need for much emphasis on software quality assurance for the Sri Lankan offshore software development organizations.

5
9997888
Identification of Critical Success Factors in Non-Formal Service Sector Using Delphi Technique
Abstract:

The purpose of this study is to identify the critical success factors (CSFs) for the effective implementation of Six Sigma in non-formal service Sectors.

Based on the survey of literature, the critical success factors (CSFs) for Six Sigma have been identified and are assessed for their importance in Non-formal service sector using Delphi Technique. These selected CSFs were put forth to the panel of expert to cluster them and prepare cognitive map to establish their relationship.

All the critical success factors examined and obtained from the review of literature have been assessed for their importance with respect to their contribution to Six Sigma effectiveness in non formal service sector.

The study is limited to the non-formal service sectors involved in the organization of religious festival only. However, the similar exercise can be conducted for broader sample of other non-formal service sectors like temple/ashram management, religious tours management etc.

The research suggests an approach to identify CSFs of Six Sigma for Non-formal service sector. All the CSFs of the formal service sector will not be applicable to Non-formal services, hence opinion of experts was sought to add or delete the CSFs. In the first round of Delphi, the panel of experts has suggested, two new CSFs-“competitive benchmarking (F19) and resident’s involvement (F28)”, which were added for assessment in the next round of Delphi.  One of the CSFs-“fulltime six sigma personnel (F15)” has been omitted in proposed clusters of CSFs for non-formal organization, as it is practically impossible to deploy full time trained Six Sigma recruits.

4
12072
Analysis of S.P.O Techniques for Prediction of Dynamic Behavior of the Plate
Abstract:
In most cases, it is considerably difficult to directly measure structural vibration with a lot of sensors because of complex geometry, time and equipment cost. For this reason, this paper deals with the problem of locating sensors on a plate model by four advanced sensor placement optimization (S.P.O) techniques. It also suggests the evaluation index representing the characteristic of orthogonal between each of natural modes. The index value provides the assistance to selecting of proper S.P.O technique and optimal positions for monitoring of dynamic systems without the experiment.
3
11087
Cyber Warriors for Cyber Security and Information Assurance- An Academic Perspective
Abstract:
A virtualized and virtual approach is presented on academically preparing students to successfully engage at a strategic perspective to understand those concerns and measures that are both structured and not structured in the area of cyber security and information assurance. The Master of Science in Cyber Security and Information Assurance (MSCSIA) is a professional degree for those who endeavor through technical and managerial measures to ensure the security, confidentiality, integrity, authenticity, control, availability and utility of the world-s computing and information systems infrastructure. The National University Cyber Security and Information Assurance program is offered as a Master-s degree. The emphasis of the MSCSIA program uniquely includes hands-on academic instruction using virtual computers. This past year, 2011, the NU facility has become fully operational using system architecture to provide a Virtual Education Laboratory (VEL) accessible to both onsite and online students. The first student cohort completed their MSCSIA training this past March 2, 2012 after fulfilling 12 courses, for a total of 54 units of college credits. The rapid pace scheduling of one course per month is immensely challenging, perpetually changing, and virtually multifaceted. This paper analyses these descriptive terms in consideration of those globalization penetration breaches as present in today-s world of cyber security. In addition, we present current NU practices to mitigate risks.
2
5986
Quality Assurance and Effectiveness in Kurdistan Higher Education: The Reform Process
Abstract:

Implementing quality assurance in higher education establishments is the main focus of the reform process currently undertaken by the Ministry of Higher Education and Scientific Research in the Kurdistan Region of Iraq. The reform agenda has involved attempts to improve academic quality and management processes in universities, technical institutions and colleges. The central challenge for the reform process is to produce change in higher education in a region where administration is described as centralized and bureaucratic. To make these changes, there should be a well-designed plans and follow up processes in order to monitor progress and develop responses to obstacles. Lack of skills, resources, political dilemmas, poor motivation, and readiness to face the consequences of change are factors which will determine the success of the reform process.

1
2573
Online Programme of Excellence Model (OPEM)
Abstract:

Finding effective ways of improving university quality assurance requires, as well, a retraining of the staff. This article illustrates an Online Programme of Excellence Model (OPEM), based on the European quality assurance model, for improving participants- formative programme standards. The results of applying this OPEM indicate the necessity of quality policies that support the evaluators- competencies to improve formative programmes. The study concludes by outlining how faculty and agency staff can use OPEM for the internal and external quality assurance of formative programmes.


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