bluuebunny/crossref_metadata_2025 huggingface dataset:
HOW EFFICIENT ARE MALAYSIAN PUBLIC UNIVERSITIES? A COMPARATIVE ANALYSIS USING DATA ENVELOPMENT ANALYSIS
Authors: Lim Hock-Eam  , Fauziah Md. Taib  , Nur Adiana Hiau Abdullah  , Yen Siew Hwa
Published: February 2017

This paper aims to examine the efficiency of Malaysian public universities in comparison with the private and foreign universities using Data Envelopment Analysis (DEA). The study involves 22 universities (17 public, 1 private and 4 foreign) and based on data between year 2008 and 2011. Results reveal that the most efficient Malaysian public universities are: University Malaya (among research universities); Universiti Teknologi Mara (among comprehensive universities) and Universiti Utara Malaysia (among focused universities). When these three most efficient Malaysian public universities are compared with the private university in Malaysia and another 4 foreign universities, they are found to be inefficient in income generation and in managing inputs which include the government operating grant. The plausible explanation could be associated with a long history of over-dependence on government grants that may have resulted in the public universities becoming too complacent. The study calls for mechanisms to re-strategise and to get these public universities to be more financially independent.
On‐Farm Yield Gains with Stress‐Tolerant Maize in Eastern and Southern Africa
Authors: Setimela Peter S. , Magorokosho Cosmos , Lunduka Rodney , Gasura Edmore , Makumbi Dan , Tarekegne Amsal , Cairns Jill E. , Ndhlela Thokozile , Erenstein Olaf , Mwangi Wilfred
Published: February 2017

Core Ideas

These selected varieties were compared with the best commercial check varieties on‐farm across 94 locations in eastern and southern Africa in a randomized complete block design with three replications for two seasons.

The new drought tolerant hybrids showed a yield advantage over the commercial check varieties both in the early and medium‐late maturing categories by 4 to 19%.

Among the CIMMYT hybrids, CZH0616 showed wide adaptation under stress and non‐stress conditions, making it an ideal genotype for smallholders’ farmers.

Under farmers’ fields CZH0616, CZH0837, CZH0935, and CZH0928 were high yielding and stable across locations in eight countries that represent major maize production environments in eastern and southern Africa.

Maize (Zea mays L.) is the most important staple food in eastern and southern Africa (ESA) with human maize consumption averaging 91 kg capita−1 yr−1. Current maize yield averages 1.2 t ha−1 and is barely sufficient for the region’s requirements due to drought and low N stresses. The objective of this study was to compare new drought tolerant (DT) maize hybrids and open pollinated varieties (OPVs) against the best commercial varieties in ESA under farmer management conditions and to validate on‐station results. Maize varieties were simultaneously selected on‐station in four types of environments across 44 locations in ESA during the 2008/2009 and 2009/2010 seasons. During the 2010/2011 and 2011/2012 seasons, 20 promising DT maize hybrids and OPVs were selected from the on‐station based on their mean grain yield and stability. These selected varieties were compared with the best commercial check varieties on‐farm across 80 locations in ESA in a randomized complete block design for two seasons. The genotype + genotype × environment comparison biplot showed variety CZH0616 together with other new DT hybrids to be stable and high yielding across 44 locations on‐station in the ESA region compared to the commonly grown checks such as SC513. The new DT hybrids showed a yield advantage over the commercial check varieties both in the early and medium‐late maturing categories by 4 to 19%, and the gains were bigger under stress conditions. Under farmers’ fields CZH0616, CZH0837, CZH0935, and CZH0928 were high yielding and stable across locations.
Lake Nutrient Responses to Integrated Conservation Practices in an Agricultural Watershed
Authors: Lizotte Richard E. , Yasarer Lindsey M. W. , Locke Martin A. , Bingner Ronald L. , Knight Scott S.
Published: February 2017

Watershed‐scale management efforts to reduce nutrient loads and improve the conservation of lakes in agricultural watersheds require effective integration of a variety of agricultural conservation best management practices (BMPs). This paper documents watershed‐scale assessments of the influence of multiple integrated BMPs on oxbow lake nutrient concentrations in a 625‐ha watershed of intensive row‐crop agricultural activity during a 14‐yr monitoring period (1996–2009). A suite of BMPs within fields and at field edges throughout the watershed and enrollment of 87 ha into the Conservation Reserve Program (CRP) were implemented from 1995 to 2006. Total phosphorus (TP), soluble reactive phosphorus (SRP), ammonium, and nitrate were measured approximately biweekly from 1996 to 2009, and total nitrogen (TN) was measured from 2001 to 2009. Decreases in several lake nutrient concentrations occurred after BMP implementation. Reductions in TP lake concentrations were associated with vegetative buffers and rainfall. No consistent patterns of changes in TN or SRP lake concentrations were observed. Reductions in ammonium lake concentrations were associated with conservation tillage and CRP. Reductions in nitrate lake concentrations were associated with vegetative buffers. Watershed simulations conducted with the AnnAGNPS (Annualized Agricultural Non‐Point Source) model with and without BMPs also show a clear reduction in TN and TP loads to the lake after the implementation of BMPs. These results provide direct evidence of how watershed‐wide BMPs assist in reducing nutrient loading in aquatic ecosystems and promote a more viable and sustainable lake ecosystem.

Core Ideas

We showed watershed‐scale effects of integrated BMPs on lake nutrient concentrations.

Decreases in several lake nutrient concentrations occurred after BMP implementation.

Model simulations corroborated observed reductions in nutrient loads with BMPs.

Results demonstrate watershed‐wide BMPs reduce nutrient loading in aquatic systems.
Synchrotron‐based X‐Ray Approaches for Examining Toxic Trace Metal(loid)s in Soil–Plant Systems
Authors: Kopittke Peter M , Wang Peng , Lombi Enzo , Donner Erica
Published: February 2017

Elevated levels of trace metal(loid)s reduce plant growth, both in soils contaminated by industrial activities and in acid agricultural soils. Although the adverse effects of trace metal(loid)s have long been recognized, there remains much unknown both about their behavior in soils, their toxicity to plants, and the mechanisms that plants use to tolerate elevated concentrations. Synchrotron‐based approaches are being utilized increasingly in soil–plant systems to examine toxic metal(loid)s. In the present review, brief consideration is given to the theory of synchrotron radiation. Thereafter, we review the use of synchrotron‐based approaches for the examination of various trace metal(loid)s in soil–plant systems, including aluminum, chromium, manganese, cobalt, nickel, copper, zinc, arsenic, selenium, and cadmium. Within the context of this review, X‐ray absorption spectroscopy (XAS) and X‐ray fluorescence microscopy (μ‐XRF) are of particular interest. These techniques can provide in situ analyses of the distribution and speciation of metal(loid)s in soil–plant systems. The information presented here serves not only to understand the behavior of trace metals in soil–plant systems, but also to provide examples of the potential applications of synchrotron radiation that can be used to advantage in other studies.

Core Ideas

Synchrotron analyses allow in situ analyses of metal(loid)s in soils and plants.

This review provides a brief introduction to the theory of synchrotron radiation.

The distribution and speciation of metal(loid)s in soils and plants is reviewed.
PENCAPAIAN STANDAR NASIONAL PENDIDIKAN DI SEKOLAH MENENGAH KEJURUAN DAERAH ISTIMEWA YOGYAKARTA
Authors: . Soeharto
Published: February 2017

Abstrak: Pencapaian Standar Nasional Pendidikan di SMK DIY. Sebagai kota yang memperoleh julukan kota pelajar, selayaknya Yogyakarta berwawasan keunggulan, yakni memiliki ketersediaan lembaga pendidikan yang prima. Pendidikan prima berwawasan keunggulan dimiliki jika delapan standar nasional pendidikan dipenuhi yang menyangkut standar isi, proses, kompetensi lulusan, pendidik dan tenaga kependidikan, sarana prasarana, pengelolaan, penilaian, dan standar pembiayaan. Pengukuran ketercapaian standar nasional di lapangan secara legal formal adalah menggunakan perangkat instrumen akreditasi sekolah. Terdapat 137 titik akreditasi pada 2009 di seluruh DIY. Melalui pengolahan data yang ada di kantor BAN S/M dan BAP S/M DIY, dianalisis butir per butir yang tergolong pada tiap standar diperoleh hasil pencapaian tiap standar. Pencapaian Standar Isi dihitung dari banyaknya sekolah/program keahlian yang menjawab A dibagi dengan jumlah keseluruhan titik akreditasi = 0.71. Dengan cara yang sama terukur pencapaian Standar Proses sebesar 0.66, Standar Kompetensi Lulusan sebesar 0.57, Standar Pendidik dan Tenaga Kependidikan 0.69, Standar Sarana Prasarana 0.70, Standar Pengelolaan 0.67, Standar Pembiayaan 0.83, Standar Penilaian Pendidikan 0.74. Kata Kunci: pencapaian Standar Nasional Pendidikan, Sekolah Menengah Kejuruan Abstract: The Achievement of National Standard at Vocational High School in DIY. As a city that given nickname by student city, Yogyakarta should be a city with a special quality of conception, and has some great education institutions for elementary and high school level. This great and special quality will be fated, if the description of national standard education can be reach maximally. The measurement of reliable description for national standard education based on legal formal and some facts in the field by using data that revealed through instrument and accreditation systems. The amount of data through research is 137 accreditation points across DIY. Using secondary data analysis by exploiting data in BAN S/M and BAP S/M DIY, data then is analyzed in items for every standard. The result of the research shows that achievement of content standard count from the amount of skills school that answered A divided with the number of all skill’s program /school=0.71. By using the same ways, the measurement of achievement in process standard is 0.66; the achievement of standard graduate competence is 0.69; the achievement of standard instrument and infrastructure are 0.70; the achievement of standard management is 0.67; the achievement of funding standard is 0.83; the achievement of appraisal in education 0.74. Keywords: achievement of national standard of education, vocational school
PENDIDIKAN KARAKTER DISIPLIN DI SEKOLAH DASAR
Authors: Wuryandani Wuri , Maftuh Bunyamin , . Sapriya , Budimansyah Dasim
Published: February 2017

Abstrak: Penelitian ini bertujuan untuk menggali, mengkaji, dan mendiskripsikan pelaksanaan pen- didikan karakter disiplin di sekolah dasar dan diharapkan dapat ditemukan kebijakan yang mendukung keberhasilan pendidikan karakter. Penelitian ini pendekatan kualitatif. Penelitian dilakukan di SD Muhammadiyah Sapen Yogyakarta, dengan subjek kepala sekolah, guru, dan siswa. Data dikumpulkan melalui observasi, wawancara, dan dokumentasi. Teknik pemeriksaan keabsahan data yang digunakan adalah teknik triangulasi. Hasil penelitian menunjukkan bahwa dalam melaksanakan pendidikan karakter disiplin di SD Muhammadiyah Sapen dilakukan melalui sembilan kebijakan, yaitu (1) membuat program pendidikan karakter; (2) menetapkan aturan sekolah dan aturan kelas; (3) melakukan sholat Dhuha dan Sholat Dhuhur berjamaah; (4) membuat pos afektif di setiap kelas; (5) memantau perilaku kedisiplinan siswa di rumah melalui buku catatan kegiatan harian; (6) memberikan pesan-pesan afektif di berbagai sudut sekolah; (7) melibatkan orang tua; (8) melibatkan komite sekolah; dan (9) menciptakan iklim kelas yang kondusif. Kata Kunci: pendidikan karakter disiplin, sekolah dasar
MENGENAI INTERNET SEBAGAI SALAH SATU SUMBER REFERENSI DALAM PENYUSUNAN KARYA TULIS ILMIAH
Authors: Nilakusmawati Desak Putu Eka
Published: February 2017

Abstract: A Study on Teachers’ Knowledge of the Internet as a Reference Sourcefor Scientific Papers. This study aims to investigate the prior knowledge of theteachers of SMPN 3 Tabanan, Tabanan Regency, concerning the internet as one ofthe reference sources for scientific papers and to analyze the effectiveness of trainingin the improvement of their knowledge of ways to search references through theinternet. This study was a pre-experimental study employing the pretest andposttest group design. The data were collected using a pretest and a posttest.Training was conducted on ways to search references for scientific papers,employing presentation and demonstration. The research hypothesis was testedusing a paired sample t-test. The results of the analysis show a t-test value of –14.258(p < .01), indicating that the training is effective to improve the participants’knowledge of ways to search references for scientific papers through the internet.Keywords: teacher’s knowledge, the internet, reference sources
POLITIK PENDIDIKAN INDONESIA DALAM ABAD KE-21
Authors: PH Slamet
Published: February 2017

Abstrak: Arah politik pendidikan Indonesia masih mosaik dan kurang meng-Indonesia, yang ditunjukkan oleh kebijakan, perencanaan, dan penganggaran yang kurang berpijak pada bumi nusantara. Idealnya, arah politik pendidikan Indonesia harus meng-Indonesia yaitu pembangunan pendidikan yang berpijak pada Pancasila, UUD 45, NKRI, Bhinneka Tunggal Ika, karakteristik, kekayaan, dan ragam kebutuhan Indonesia yaitu kebutuhan peserta didik, keluarga, masyarakat, dan berbagai sektor pembangunan dan sub-sub sektornya, selain harus mengembangkan nilai-nilai kearifan lokal seraya memenuhi kebutuhan nasional dan tuntutan global. Indonesia tidak perlu kuatir terpelanting dalam era kesejagatan, asal tingkat kesiapan untuk menghadapinya memadai. Strategi politik pendidikan yang harus ditempuh untuk menghadapi abad ke-21 adalah menyeleksi nilai-nilai yang dibutuhkan oleh Indonesia untuk diajarkan kepada peserta didik dan secara aktif memberikan kontribusi terhadap pembangunan pendidikan dunia. Kata Kunci: arah politik pendidikan Indonesia, pendidikan yang meng-Indonesia, strategi politik pendidikan IndonesiaINDONESIAN EDUCATION POLITICS IN THE TWENTY FIRST CENTURY Abstract: The direction of Indonesian education politics is still mosaic and lacks of Indonesian based education, showed by policies, plans, and budgets which are not based on real needs of the country. Ideally, the direction of Indonesian education politics must be based on Pancasila, Constitution 1945, United Indonesia, Diversity in Unity, characteristics, resources/capitals, and diversified needs of Indonesia i.e. student, family, community, and development sectors and their subs sectors, and at the same time accommodating local wisdoms, complying national requirements and fulfilling national needs and actively contributing to the world education development. It is not necessary for Indonesia to worry about global challenges as long as Indonesia is well prepared to confront them. The chosen education political strategy to confront the twenty first century is by selecting values relevant to the needs of Indonesia and actively contributing the world education development. Keywords: direction of Indonesian education politics, Indonesia based education, political strategy of Indonesian education PENDAHULUAN Kehidupan yang diciptakan oleh-Nya selalu berpasang-pasangan. Kalau ada sebab (tujuan yang akan dicapai), pasti ada akibat (upaya-upaya yang harus ditempuh untuk mencapai tujuan). Kehidupan adalah perubahan dan siapa yang tidak mau berubah akan punah. Perubahan akan terus berlangsung, dengan atau tanpa kita. Untuk mengikuti perubahan, manusia harus selalu berjuang, memperbaiki diri melalui belajar, belajar ulang, dan bahkan melupakan pembelajaran masa lalu yang tidak lagi selaras dengan tuntutan zaman. Pendidikan nasional dapat dikategorikan sebagai kehidupan karena memiliki 324 sifat untuk berubah, baik dalam tuj
KESALAHAN KONSEP MATERI STOIKIOMETRI YANG DIALAMI SISWA SMA
Authors: Winarni Sri , Ismayani Ade , Fitriani Fitriani
Published: February 2017

Misconceptions in stoichiometry of senior high school students grade X were studied through a qualitative research using a diagnostic test in the form of multiple choices with reason on 22 students from grade X-3. The validity of the instrument found was 83%. Meanwhile the realiability found was 0,61. The misconceptions found were in: (a) reaction equation is the equality number of coefficient in reactant and in the product for about 13,63%; (b) index number of an atom in a compound is the same as in free element for about 9,09%; (c) the molecule symbol of element in the form of gass has 2 index number for about 27,27%; (d) the greater number of coefficient reaction shows the greater number of substances involved in a reaction for about 9,09%; (e) no matter how many mols in a compound, it has a fixed molecules, 6,2 x 1023 molecules, for about 4,54%; (f) define atom the same as molecules, for about 9,09%; and (g) for P and T that have the same comparison of gass volume that involves in a reaction serves as the smallest coefficient.
Teoria historii życia a zachowania przestępcze
Authors: Kwiek Monika , Florek Stefan , Piotrowski Przemysław
Published: February 2017

Celem niniejszego artykułu jest ukazanie zjawiska przestępczości gwałtownej z perspektywy teorii historii życia. Podejście to wywodzi się z biologii ewolucyjnej coraz częściej wykorzystywanym na gruncie psychologii. Ostatnio zauważyć można wzrost zainteresowania wyjaśnieniami przestępczości nawiązującymi do ekologii i psychologii ewolucyjnej. Opracowanie ma charakter przeglądowy i zwraca uwagę na możliwości analizy zjawiska przestępczości w kontekście teorii historii życia.
Zmiany kryteriów w diagnozowaniu zaburzeń związanych z hazardem oraz uzależnień chemicznych i czynnościowych
Authors: Niewiadomska Iwona , Palacz-Chrisidis Agnieszka
Published: February 2017

Autorki poruszają kwestię zmian w kryteriach diagnostycznych dotyczących zaburzeń związanych z hazardem oraz uzależnień chemicznych i czynnościowych w literaturze przedmiotu. Prezentują też krótki przegląd kolejnych edycji podręczników międzynarodowych klasyfikacji, zarówno Diagnostics and Statistical Manual of Mental Disorders – DSM, jak i The International Statistical Classification of Diseases and Related Health Problems – ICD. W artykule przedstawiona jest również dyskusja badaczy na temat umiejscowienia zaburzeń związanych z hazardem w klasyfikacjach diagnostycznych. DSM-V umiejscawia zaburzenie hazardowe w kategorii „zaburzenia używania substancji i nałogów” (ang. Substance-Related and Addictive Disorders, DSM-V), w podkategorii „zaburzenia niezwiązane z substancjami” (ang. Non-Substace Related Disorders, DSM-V). Natomiast według nadal obowiązującego ICD-10, zaburzenie hazardowe pozostaje w obszarze zaburzeń kontroli i impulsów, pod nazwą „hazard patologiczny”.
Counterfeit luxury fashion brands: Consumer purchase behaviour
Authors: Cant Michael Colin , Wiid Johannes Arnoldus , Manley Leanne
Published: February 2017

The act of counterfeiting products has grown at an extraordinary rate within the last two decades and is largely viewed around the world as a social, political and economic issue. Previous research mostly focused on the supply aspects of the counterfeit industry, with little research focusing on consumer demand for such merchandise and even less attention is given to South African consumers’ demand and behaviour thereof The purpose of this article was therefore to describe South African consumers’ purchase behaviour towards counterfeit luxury fashion branded products. The findings revealed that South African consumers have a relatively low demand and purchase behaviour towards counterfeit luxury fashion branded products and that the trading place is mostly in an informal setting.
Pension fund governance: The Polish experience
Authors: Samborski Adam
Published: February 2017

Despite a comprehensive pension related debate held on the governmental level and in media in Poland, little time was spent, however, on discussing nature and usefulness of governance in the context of pension systems aimed at would-be-pensioners. Attention is predominantly paid to the role of governance for investments. Unfortunately, governance is not addressed, with reference to pension funds, the way it should be. The author is looking for answers to questions about the state of pension fund governance in Poland, thus trying to find methods for improvement. Nevertheless, this text concentrates on a small fragment of the pension system in Poland. The article aims at attempting identification of issues to be faced by governance in voluntary pension funds that are managed by universal pension fund management companies.
Japan’s financial crisis in 1992 and unbalanced incentives
Authors: Harada Yutaka
Published: February 2017

In this paper the author analyzes corporate governance in the wake of a financial crisis. In Section 1, the author will explain why the banking crises occurred and how we can avoid them in the future. And in Section 2, there will be discussion on Japan’s financial crises in 1990s, focusing on why Japan’s financial authorities delayed efforts to resolve the NPL issue and why they did not try to expand the monetary base. The bank supervision authority (Ministry of Finance at that time) and financial institutions had incentives to delay the disposal of bad loans. They wanted to cloud their responsibilities by delaying the disposal. Their strategy had the desired effect, as many escaped their responsibilities because of the delay
Corporate social responsibility disclosures by South African mining companies: The Marikana massacre
Authors: Molate Mosie Constance , de Klerk Marna , Ferreira Petri
Published: February 2017

Following the strike at Lonmin Plc. which led to the death of 34 miners and the wounding of 78 others on 16 August 2012, we evaluate whether the extent of corporate social responsibility (CSR) disclosures by South African mining companies, in total and per disclosure category, was affected by this event. Content analysis is used to measure the extent of CSR disclosures before and after the Marikana massacre in the integrated annual and stand-alone CSR reports of companies. CSR disclosure was not affected by the Marikana massacre. Our results suggest that the extent of CSR disclosure may be influenced by other factors than only the need by companies to gain or repair legitimacy in response to a legitimacy-threatening event. The only variable in our analysis that had a positive and significant association with CSR disclosure, in total and for each of the different CSR disclosure categories, is whether a company is a member of the Social Responsibility Index (SRI) or not. We use the Marikana massacre, which, following many prior research using legitimacy theory, should have an effect on disclosure, to consider whether legitimacy theory in isolation can be used to evaluate why companies make certain choices regarding the extent of their CSR disclosures.
Family ownership heterogeneity and audit committees independence and its implication towards the revised Malaysia code on corporate governance (MCCG, 2007)
Authors: Wan Mohammad Wan Masliza , Wan Yusoff Wan Fadzilah , Nik Salleh Nik Mohamad Zaki
Published: February 2017

This study examines the effectiveness of audit committee independence when moderated by firms’ family ownership. This is to investigate the implication of revised Malaysia Code on Corporate Governance (2007) that requires majority composition of independence directors in the audit committee. We study 1,206 firm-year observations between fiscal years 2004 to 2009 of firms listed in Bursa Malaysia. The findings suggest that independent directors are more effective in curbing earnings management when there is stronger ownership of family members. Our research offers insights on the important of family institutional structures on corporate governance reforms in Malaysia. Malaysian family firms are mostly traditional firms which have built their reputation and strength in the industry for many generations. The reputation built, improve shareholders confidence and reduce potential agency conflicts
The reasons for investing offshore: A South African perspective
Authors: Godi Ntwanano Jethro , Sibindi Athenia Bongani
Published: February 2017

The value growth of some domestic investments have far exceeded that of offshore investments in recent years, which has led to some investors asking this question: What is the point of investing offshore? The long-term case for diversifying offshore seems to remain powerful even though the domestic currency might strengthen. Investing in multi-currency vehicles that diversify offshore risks across a range of currencies could be vital for offshore investors. As such, this paper aims to identify and rank in order of importance the reasons why South African investors invest in foreign countries. This paper will be based on a literature review as well as views and experiences of South African investment brokers registered with the Financial Services Board
Information asymmetries, family ownership and divestiture financial performance: Evidence from Western European countries
Authors: Peruffo Enzo , Oriani Raffaele , Perri Alessandra
Published: February 2017

Compared to other transactions, corporate divestiture is characterized by greater ambiguity and lower transparency, which can be detrimental to stock market reaction. Drawing upon agency theory and information economics literature, this paper examines the relationship between information asymmetries, family ownership and the divestiture financial performance in Western European countries. Based on a sample of 115 Western European divestiture transactions carried out between 1996 and 2010, we find support for the assertion that information asymmetry impacts divestiture financial performance. We also show that the influence of information asymmetries is moderated by family ownership, which acts as a signal of divestiture quality.
Decision making process and modes of governance: A comparative study between Brazilian and British hospitals
Authors: Gonçalves Marcio Augusto , Gonçalves Carlos Alberto , Alemão Marcia Mascarenhas
Published: February 2017

This study was carried out to investigate similarities and differences in the decision-making process of managers (both, administrative and/or clinicians) within hospitals, taking as references Brazil and Great Britain and considering the cost information use. Exploratory and quantitative survey methods were used to test research questions. The research was undertaken in hospitals of the West Midlands Region/Great Britain and Minas Gerais State/Brazil. Hence, 26 hospitals in Great Britain and 22 in Brazil were detected as eligible and 150 intermediate level managers were randomly selected as units of research in each country. These organisations were considered public and possessing common and compatible characteristics with the intended research. After conducting the survey, using a structured questionnaire, semi-structured interviews with middle managers at chosen case study hospitals were undertaken. This work used quantitative survey methods to test the research questions but further understanding is gained through the use of case study interviews. In the cases analyzed, it was possible to identify significant differences in the decision making process considering the use of cost information in hospitals. This work also allowed inferences between the modes of governance in terms of the decision making process. The hospitals managers should curb situations that increase opportunism in decision-making process due to efficiency of process and control of costs procedures
Whistleblowing: Impediments to effective implementation within the South African public sector
Authors: Dorasamy Nirmala , Pillay Soma
Published: February 2017

This purpose of this article is to explore impediments to effective whistleblowing as a strategy for promoting anti-corruption practices within the South African public sector. Corruption, which violates the public service code of conduct; deters foreign investment, increases the cost of public service delivery, undermines the fight against poverty and unnecessarily burdens the criminal justice system. The article addresses the question on whether legislation on whistleblowing is adequate to encourage whistleblowing in the public sector. A review of literature determines that the effective implementation of whistleblowing legislation is largely dependent on addressing the challenges identified in the article. The quantitative research method was employed in the study to ascertain the views of employees in the public sector on whistleblowing. Empirical findings confirm the hypothesis that the protection of whistleblowers through legislation is inadequate to encourage whistleblowing. The article provides a conceptual framework for the effective achievement of the intended outcomes of whistleblowing in the public sector.
Review of accounting for goodwill: Historical to current perspectives
Authors: Shahwan Yousef
Published: February 2017

Accounting for goodwill is one of the most controversial issues in financial reporting. It has been on the agenda of the International Accounting Standards Board (IASB) as well as the Accounting Standards Board of Australia, the UK, and the US. IASB has also identified accounting for intangible assets (including goodwill) as a high priority. The objective of the present paper is to review the developments of accounting standards for goodwill made by the USA, UK, Canada, Australia, and the IASB. Reference to accounting and financial regulations is made to explore the effect of standard developments in promoting uniformity of practice in accounting for goodwill. Content analysis approach is adopted in this study. It concludes that the current regulations to account for goodwill provide little and further developments are still ahead.
Leadership structure and firm performance by using correct proxies and organizational theories.
Authors: Rashid Kashif , Islam Sardar M. N.
Published: February 2017

Leadership structure is an important determinant in affecting the value of a firm in developing and developed markets. There is a lack of consensus among the researchers on the leadership structure and the value of a firm (LSVF) relationship. Furthermore, the correct proxy to value a firm has not been used to test its relationship with the mode of leadership in these financial markets. The current study contributes to the literature related to the LSVF by using a correct proxy to value a firm and interpreting the results of the model in the light of important management theories. The tests for incremental regression and correlation are also performed. By using the data for 120 listed companies, the result for the study suggests that dual leadership structure improves the value of a firm supporting the stewardship theory in the selected markets. Finally, results related to the role of control variables suggest that lower debt, efficient regulatory authority, optimal utilization of assets and informational efficiency have a value adding impact on the value for shareholders in these markets. The results for the study provide new insights into the LSVF relationship and are of value to academics and policy makers in the selected markets.
Disaster mitigation by local government: A case study of Foreman and Kennedy road informal settlements in the eThekwini municipality, Kwazulu-Natal, South Africa
Authors: Ngcamu Bethuel Sibongiseni , Dorasamy Nirmala
Published: February 2017

Disaster mitigation is one of the phases within the disaster management cycle which alleviates the adverse impact of disasters by instituting structural and non-structural measures where infrastructure and people are at risk. Disaster mitigation remains an overlooked phenomenon by governments in developing countries, despite its negative repurcusion which is aggravated by economic downturns, infrastructural destruction and political unrest. The literature review reveals a need for long-term disaster mitigation strategies to be carried out well before disaster events. Among the most crucial demands are the need to embed mitigation in government departments’ planning programmes, the need for community participation and intergovernmental relations with the aim to create disaster resistant communities. The purpose of the article is to contribute to the development of a robust disaster management framework and the centre within eThekwini Municipality with the aim to create properly balanced mitigation strategies. Furthermore, to add value to the body of knowledge in South Africa as there are a limited number of researchers who have contributed to the study of disaster mitigation. The research was undertaken at the Foreman and Kennedy Road informal settlements located in Clare Estate, under Ward 25, in Durban. Questionnaires were self-administered to a population size of 220 respondents, from which a sample size of 140 respondents completed the questionnaires, thereby generating a response rate of 63.6%. Interviews were also conducted with municipality officials involved in disaster management. Data was analysed in the form of frequency distribution and cross-tabulation tables. The article indicates a significant difference between sturdy and non-compliance building materials used to build the informal settlements. The article indicates that eThekwini Municipality does not have mitigation strategy as well as short or long-term planning. The building density, the use of combustible building materials for wall and roofs, and structural instability, all have a considerable influence on the spread of fire to the informal settlements.
Perceptions of knowledge management processes, strategies, implementation and impact: Biographical influences
Authors: Ngcamu Bethuel Sibongiseni , Parumasur Sanjana Brijball
Published: February 2017

The study aims to provide recommendations with strategic direction and an improvement as far as knowledge management initiatives are concerned within the Skills Development and Management Services and Organizational Development Units so that they can drive knowledge management to be effective and efficient in its implementation whilst taking cognizance of the biographical correlates. This study seeks to address the bottlenecks as far as knowledge management is concerned by using biographical profiles with the view of promoting the creation and management of knowledge in the municipality concerned. The study reflects that the biographical profiles of employees (age, education, race, job level) influences their perceptions of the current knowledge management processes and strategies and their implementation and impact on effectiveness. The influence of age emphasizes that it is imperative to avoid the decay of employees’ knowledge stocks at the individual level by striving to make knowledge, skills and capabilities more valuable, unique and available. The influence of education reinforces the needs to improve the connectivity among all employees. The impact of race adds to the urgency to promote the diversification of the workforce in order to have access to different ideas and skills and, enables the organisation to enhance its competitive edge. The influence of job level demands that knowledge management activities should be cascaded down to the operational level. The combined effect of the biographical variables dictates that organisations need to foster a culture that supports knowledge sharing and must provide salient incentives to recognise and encourage such interactions.
Overcoming obstacles to, and evaluating strategies for enhancing, managerial effectiveness in the public sector
Authors: Govender Patsy
Published: February 2017

The aim of this study is to examine managerial responses to overcoming obstacles and evaluating strategies for enhancing managerial effectiveness in a public sector organization, and attempts to understand how current obstacles could be overcome to attain managerial effectiveness. A qualitative survey design is utilized and a sample of managers was extracted from a population. Structured interview questions were utilized in the questionnaire. The findings indicate that obstacles to managerial effectiveness exist, and improvement in any one managerial role or the combined improvement of all the managerial roles will have a major effect and hence, contribute to the realization of management effectiveness. Hence, implementing the recommendations will enhance each managerial role and thereby result in accomplishing managerial effectiveness
Factors causing Enron’s collapse: An investigation into corporate governance and company culture
Authors: Nguyen Huu Cuong
Published: February 2017

This paper investigates and evaluates the weaknesses of Enron’s corporate governance structures, weaknesses that lead to the collapse of the company. Overall, poor corporate governance and a dishonest culture that nurtured serious conflicts of interests and unethical behaviour in Enron are identified as significant findings in this paper. Employing the case study method, the paper synthesizes, analyses, and interprets all aspects of corporate governance that lead to Enron’s collapse based on three main reports: The Powers Report (Powers, Troubh and Winokur 2002), the Testimony of Chief Investigation (Roach 2002), and The Subcommittee’s Report (United States Senate’s Permanent Subcommittee on Investigations 2002). Firstly, Enron’s Board of Directors failed to fulfil its fiduciary duties towards the corporation’s shareholders. Secondly, the top executives of Enron were greedy and acted in their own self-interest. Thirdly, many of Enron’s employees witnessed the wrongdoings of Enron’s top executives, and quite a few whistleblowers came forward. Lastly, Enron outsourced external auditing for its internal audit function instead of establishing a functionally internal audit mechanism and its external auditor acquiesced in the application of questionable accounting and fraudulent financial reporting. Although Enron’s collapse has been widely discussed in the literature, no paper has been found that synthesizes the various aspects of corporate governance that resulted in the Corporation’s collapse. This paper contributes to the literature on the numerous weaknesses of Enron’s corporate governance structures, including the following: the role of the Corporation’ board, especially its top executives; the Corporation’s corporate culture and whistle-blowing system; and the Corporation’s internal auditor and external auditors.
The impact of corporate governance on Turkish banking sector during economic crisis: The test of instrumental stakeholder theory
Authors: Gunay Suleyman Gokhan , Heves Mustafa
Published: February 2017

The aim of this paper is to show the relationship between corporate governance and bank financial performance during economic crisis. In other words, a stakeholder governance model is developed in order to test the instrumental stakeholder theory during economic crisis. It is found that the average return on equity for the group of banks that use stakeholder governance model is approximately 70% higher than the group of banks that use stockholder governance model in Turkey during the economic crisis period (2007-2009). These findings show the importance of stakeholder governance model during the economic crisis. In other words, it is found that banks immunized themselves against the effects of economic crisis in terms of their financial performance
The claims handling process of property insurance in South Africa
Authors: Naudé Dian , Mostert Frederik J. , Mostert Jan Hendrik
Published: February 2017

Property insurance is the second largest class of short-term insurance in South Africa. As South Africa is a developing country and has an emerging market economy, the conclusions of this paper, which are based on a literature study and an empirical survey, should accordingly also be valuable to short-term insurers in other countries with emerging market economies. The objective of this research paper endeavors to improve financial decision-making relating to the claims handling process of property insurance. It therefore focuses on the insurance of buildings, the contents of buildings, as well as all-risks insurance. After paying attention to the main factors, necessary to contemplate in the claims handling process of each of the three types of subject matter, the applicable problem areas and the effectiveness of the short-term insurers who participate in the empirical survey, are addressed.
Factors affecting corporate social responsibility disclosure in Egypt
Authors: Hussainey Khaled , Elsayed Mohamed , Razik Marwa Abdel
Published: February 2017

The study makes a significant contribution to the corporate social responsibility (CSR) disclosure literature by offering the first study of its type undertaken in Egypt as an example of a developing country that examines the determinants of individual and aggregated types of CSR information. Using a sample of 111 Egyptian listed companies for the period of 2005–2010, we find that 66% of the Egyptian listed companies disclose on average 10–50 CSR statements. In addition, we find that product/customer information is used extensively by Egyptian listed companies compared with other types of CSR information. Finally we find that profitability is the main determinant for the aggregated and most of individual CSR information in Egypt.
The relationship between βeta and stock returns in the JSE securities exchange in South Africa
Authors: Mpofu Raphael Tabani
Published: February 2017

The purpose of this study was is to examine the relationship between stock βeta and returns in the JSE Securities Exchange. If the model is applicable in its entirety or can explain the beta-stock returns relationship, it raises an important academic question, mainly, how should the South African financial market be viewed by investors and portfolio managers, given the political-social-economical classifications that South Africa finds itself in, sometimes referred to as developing, emerging or underdeveloped? The time-series data used was from Sharenet as well as from the South African Reserve Bank macro-economic time series data. The sample period consisted of 10 years of monthly time series data between January 2001 and December 2010. Regression analysis was applied using the conditional approach. When using the conditional capital asset pricing model (CAPM) and cross-sectional regression analysis, the findings strongly supported the significant relationship between stock excess returns and βeta. However, the results do not provide strong evidence of a CAPM relation between risks and realized return trade-off in the South African financial markets. These results demonstrate that the South African financial markets are complex and financial tools, such as the CAPM can be used to explain complex financial phenomenon as in other developed markets, although complete reliance on the CAPM should be relied upon.
Extraction of Al-Si master alloy and alumina from coal fly ash
Authors: Liu A. , Shi Z. , Xie K. , Hu X. , Gao B. , Korenko M. , Wang Z.
Published: February 2017

Coal fly ash from coal power plants is a potential raw material for the
production of alumina. An objective aluminothermic reduction method for the
preparation of Al-Si master alloy and alumina from coal fly ash was
investigated. The kinetic analysis using non-isothermal differential scanning
calorimetry indicated that the reduction of Al6Si2O13, Fe2O3, and TiO2 by
aluminum in coal fly ash occurs at 1618 K, 1681 K, and 1754 K, respectively.
Moreover, the influence of reaction temperature on product composition was
studied. The phases and morphologies of the products obtained by the
aluminothermic reduction of coal fly ash at 1373-1773 K were analyzed by
X-ray diffraction, scanning electron microscopy, and energy-dispersive
spectroscopy, respectively. The results from X-ray diffraction show that no
oxide reduction has taken place at 1373 K and 1473K, the compositions of the
product obtained by aluminothermic reduction of fly ash at 1573K- 1673 K are
Al2O3, mullite, Al and Si, while the compositions of the product at 1773 K
are Al2O3, Al, and Si. In addition, the chemical compositions of Al-Si alloy
obtained at 1773 K are 86.81 wt% Al and 13.19 wt% Si.
Thermodynamic assessment of the Al-Mo-V ternary system
Authors: Hu B. , Yao B. , Wang J. , Zhao J.-R. , Min F.-F. , Du Y.
Published: February 2017

Thermodynamic assessment of the Al-Mo-V ternary system was performed by means
of the CALPHAD (CALculation of PHAse Diagram) approach based on the
thermodynamic descriptions of three constitutive binary systems (Al-Mo, Al-V
and Mo-V) as well as the experimental phase equilibria data available in the
literature. The solution phases, i.e. liquid, bcc (Mo, V) and fcc (Al), were
described using the substitutional solution models with the Redlich-Kister
equation. The binary phases in the Al-Mo and Al-V systems with the
solubilities of the third element were modeled using the sublattice models.
An optimal set of thermodynamic parameters for the Al-Mo-V system was
obtained. Six isothermal sections at 1200, 1000, 750, 715, 675 and 630?C
and liquidus projection with isotherm were calculated. The reaction scheme
for the entire Al-Mo-V system was also constructed. Comparisons between the
calculated and measured phase diagrams indicated that almost all the
reliable experimental information was satisfactorily accounted for by the
present modeling.
Heat transfer in a triangular wavy channel with CuO-water nanofluids under pulsating flow
Authors: Akdag Unal , Akcay Selma , Demiral Dogan
Published: February 2017

In this paper, heat transfer and pressure drop characteristics of CuO-water nanofluid flow in a isothermally heated triangular-wavy channel under pulsating inlet conditions are numerically investigated. A numerical simulation is conducted by solving the governing continuity, momentum, and energy equations for laminar flow using the finite volume approach. In the studies, the main parameters including the Reynolds number, pulsating amplitude and frequency, are changed while the nanoparticle volume fraction and the other parameters are kept constant for all cases. Numerical results are compared with the steady flow conditions, which showed that heat transfer performance significantly increases due to improve thermal conductivity and the use of nanoparticles in the pulsating flow conditions. The results indicate that there is a high potential for promoting the thermal performance enhancement by using nanoparticles under pulsating flow in wavy channels. It is found that the heat transfer enhancement increases with increasing pulsating amplitude and Reynolds number, and there is a slight increase in pressure drop. The obtained results are given as a function of dimensionless parameters.