bluuebunny/crossref_metadata_2025 huggingface dataset:
Identification of monthly municipal water demand system based on autoregressive integrated moving average model tuned by particle swarm optimization
Authors: Boubaker Sahbi
Published: January 2017

In this paper, a modeling-identification approach for the monthly municipal water demand system in Hail region, Saudi Arabia, is developed. This approach is based on an auto-regressive integrated moving average (ARIMA) model tuned by the particle swarm optimization (PSO). The ARIMA (p, d, q) modeling requires estimation of the integer orders p and q of the AR and MA parts; and the real coefficients of the model. More than being simple, easy to implement and effective, the PSO-ARIMA model does not require data pre-processing (original time-series normalization for artificial neural network (ANN) or data stationarization for traditional stochastic time-series (STS)). Moreover, its performance indicators such as the mean absolute percentage error (MAPE), coefficient of determination (R2), root mean squared error (RMSE) and average absolute relative error (AARE) are compared with those of ANN and STS. The obtained results show that the PSO-ARIMA outperforms the ANN and STS approaches since it can optimize simultaneously integer and real parameters and provides better accuracy in terms of MAPE (5.2832%), R2 (0.9375), RMSE (2.2111 × 105m3) and AARE (5.2911%). The PSO-ARIMA model has been implemented using 69 records (for both training and testing). The results can help local water decision makers to better manage the current water resources and to plan extensions in response to the increasing need.
Changes in the water quantity and quality of the Euphrates river are associated with natural aspects of the landscape
Authors: Venturi Luis Antonio Bittar , Capozzoli Caluan Rodrigues
Published: January 2017

It has been argued that dam construction and irrigation projects in Turkey and Syria would diminish the flow of the Euphrates River and increase salinity levels. However, previous studies have not systematically defined the baseline changes in the quantity and quality of the river water. In this study, we associate variations in flow quantity and quality of water with natural aspects. We analysed flow data from 1970 to 2010 for the river at the Turkish-Syrian border to assess the effect of upstream dam construction, correlating these data with precipitation variation in Syria in the same period. In addition, we compared flow data between Syria and Iraq in a period with no dam construction in those countries (2000 to 2010). Regarding water quality, we collected samples from the Turkish-Syrian and Syrian-Iraqi borders to identify levels of salinity through laboratorial analysis. We complemented the data analysis with fieldwork along the river basin, and with evidence from the literature. We conclude that the slight diminishing of flow as well as the increasing salinity towards downstream are both associated with natural aspects of the landscape, more than human actions.
Ergonomic Risk Assessment For Forced Posture
Authors: Velásquez Carlos Alberto Litardo , Villavicencio Ronald Iván Ross , Ruiz Fabricio Andrés Cheme , Solórzano Jorge Moreira
Published: January 2017

Applying the ergonomic method "rapid assessment of the whole body" (REBA), a way of evaluation and diagnosis of the jobs immersed within the direction of Human Talent of the Provincial Government of Manabí (GPM) is demonstrated. To the prevention of future diseases by studying techniques that can improve the health of the personnel involved. A diagnosis of the risk factors present in the workplace was carried out. The field evaluation was carried out and the descriptive procedure was applied by collecting data from a population in association with the following techniques: observation, survey, matrix As a result, a rest break system should be implemented so that people can recover their energies in order to improve their work performance and that they develop training, talks, and workshops that help to improve knowledge about ergonomics and their risk factors.
Line and Color Composition in Lurik Cawas Weaving: Idea from Traditional Lurik Patterns
Authors: Widiastuti Theresia , Rizali Nanang , Anantanyu Sapja , Waluyo Sugeng Edi
Published: January 2017

Javanese lurik is weaved fabric with striped motives, and it has very simple appearance. In the past, lurik only used two colors, namely: black and white. But, as it develops, some of lurik fabrics use more than two colors, and one of the colors usually still consists of black or white color. After lurik becomes one of the prosper trading commodities, the artisans attempt to make lurik more appealing and varying in term of appearance so that it will be favored by consumers. The objective of this research is to investigate how the artisans can develop lurik patterns to stay appealing. This paper used the qualitative research with the case study strategy and phenomenological approaches. The study aims at understanding the methods employed by artisans in Cawas Klaten in developing lurik patterns. The result of the study show that (1) lurik pattern has been developed by using various alternatives of line composition and color coherence; (2) the idea of development comes from traditional lurik patterns which already existed long time ago; and (3) line and color composition used a minimum of three colors so that it looks like a rainbow, and this kind of lurik pattern becomes the characteristic of modern weaved fabric from Cawas.
Intervensi CBIA untuk Meningkatkan Pengetahuan, Sikap, dan Perilaku Penggunaan Antibiotik yang Rasional pada Anggota Bina Keluarga Balita
Authors: Mahardika Arfian Bela , Suryawati Sri , Aji Rustamaji
Published: January 2017

Antibiotika sering diresepkan untuk pasien anak. Penggunaan antibiotik yang salah pada anak sering kali terkait dengan cara penggunaan yang tidak rasional. Untuk mengantisipasi hal tersebut, diperlukan peningkatan pengetahuan, sikap, dan perilaku orang tua. Program BKB (Bina Keluarga Balita) merupakan gerakan bersama antara pemerintah dan masyarakat dengan ibu sebagai sasaran utama yang kaitannya dengan hantaran tumbuh kembang anak. Dengan demikian kerjasama kegiatan meningkatkan pengetahuan orang tua dalam menggunakan antibiotik dengan benar pada BKB akan sangat bermanfaat. Tujuan penelitian adalah untuk meningkatkan pengetahuan, sikap, dan perilaku penggunaan antibiotik yang rasional pada anggota BKB di desa Banguntapan. Penelitian ini menggunakan pendekatan CBIA (Cara Belajar Ibu Aktif). CBIA yang dilakukan berupa pemberian penyuluhan, modul, dan diskusi kelompok kecil pada anggotan BKB. Paramater utama penelitian diukur dengan menggunakan kuesioner untuk mengetahui peningkatan pengetahuan, sikap dan perilaku setelah mengikuti kegiatan. Anggota BKB dibagi menjadi 2 kelompok yakni kelompok intervensi dan kontrol. Pengamatan dilakukan pada sebelum dan sesudah kegiatan serta pada minggu ke-3 setelah kegiatan. Hasil penelitian menunjukkan bahwa Intervensi CBIA pada ibu-ibu kelompok BKB meningkatkan pengetahuan, sikap, dan perilaku penggunaan antibiotik yang rasional. Pada kelompok kontrol tidak ada kenaikan antara pretest-postest-1 dan posttest-2. Terjadi peningkatan pengetahuan, sikap, dan perilaku anggota BKB secara bermakna pada kelompok intervensi (P<0,05). Kata Kunci: Antibiotik, CBIA, pengetahuan, perilaku, sikap
Pseudotumor Hemofilia, Suatu Komplikasi Hemofilia yang Jarang
Authors: Nurshanty Ade , Hermanto Djoko heri
Published: January 2017

Pseudotumor adalah kista berisi darah pada jaringan lunak atau tulang. Satu sampai dua persen hemofilia berat menyebabkan pseudotumor, yang bisa berasal dari jaringan lunak atau pada subperiosteal atau area intraosseus. Pseudotumor jarang terjadi namun merupakan komplikasi hemofilia yang berbahaya. Kami laporkan kasus pseudotumor hemofilia pada seorang laki-laki 27 tahun dengan keluhan bengkak pada paha kanan yang muncul tiba-tiba, merata dari pangkal paha sampai lutut. Keluhan hilang timbul, bergantian pada kaki kanan kiri sejak 2002. Riwayat perdarahan yang sulit berhenti 15 tahun sebelumnya. Pemeriksaan MRI (magnetic resonansi imaging) menunjukkan massa intra muskular regio femur dekstra 1/3 proksimal hingga 1/3 tengah dan massa intra muskular regio femur sinistra 1/3 proksimal melibatkan kompartemen anterior dan bone marrow replacement. Didapatkan Hemofilia A sedang dengan APTT memanjang (faktor VIII 7%) pada pemeriksaan darah. Pasien membaik dengan terapi konservatif, yaitu pemberian faktor VIII. Kata Kunci: Hemofilia A, pseudotumor hemofilia
Total Knee Arthroplasty pada Rheumatoid Arthritis
Authors: Fauzi Ahmad - , Lubis Andri Maruli Tua
Published: January 2017

Lutut adalah salah satu sendi yang paling sering terkena rheumatoid arthritis (RA). Total knee arthroplasty (TKA) merupakan intervensi yang paling sukses mengurangi nyeri lutut dan meningkatkan fungsi lutut pada RA stadium lanjut. Kami laporkan kasus tiga pasien wanita dengan kerusakan lutut berat akibat RA sekunder yang dikelola dengan fixed-bearing prosthesis Zimmer's NexGen. Pasien pertama adalah seorang wanita berusia 45 tahun yang menderita RA pada kedua lutut dengan Knee society score (KSS) pada lutut kanan 40 dan pada lutut kiri 38. Pasien kedua adalah seorang wanita berusia 46 tahun yang menderita RA pada lutut kiri dengan KSS 50. Pasien ketiga, wanita berusia 35 tahun dengan KSS 40. Setelah melakukan TKA, skor KSS pasien pertama meningkat menjadi 77 pada kedua lutut. Demikian juga pada pasien kedua dan ketiga, skor KSS menjadi 70. Dari kasus ini dapat disimpulkan bahwa TKA meningkatkan fungsi secara keseluruhan serta kualitas hidup pasien dengan RA lutut.Kata Kunci: Lutut, rheumatoid arthritis, total knee arthroplasty
Tingginya Prevalensi MRSA pada Isolat Klinik Periode 2010- 2014 di RSUD Dr. Saiful Anwar Malang, Indonesia
Authors: Erikawati Dewi , Santosaningsih Dewi , Santoso Sanarto
Published: January 2017

Methicillin Resistant Staphylococcus aureus (MRSA) merupakan bakteri patogen terpenting penyebab infeksi terkait perawatan di rumah sakit di dunia. Penelitian ini bertujuan untuk membandingkan prevalensi dan pola resistensi antibiotik dari isolat MRSA di RSUD Dr. Saiful Anwar Malang, Jawa Timur, Indonesia selama kurun waktu 2010-2014. Isolat MRSA didapatkan dari berbagai spesimen klinik, seperti darah, pus, sputum, dan urin. Kami mendeteksi isolat MRSA secara fenotipik, selanjutnya melakukan uji kepekaan antibiotik sesuai standar dari Clinical and Laboratory Standards Institute (CLSI) 2014. Secara keseluruhan, didapatkan 772 isolat Staphylococcus aureus, 38,2% diantaranya merupakan isolat MRSA. Prevalensi MRSA tertinggi didapatkan pada tahun 2012 (45,3%), sedangkan prevalensi terendah pada tahun 2013 (33,5%). Kasus MRSA paling sering ditemukan dari pus (49%). Ditemukan penurunan resistensi isolat MRSA dari darah terhadap chloramphenicol (p<0,05), dari pus terhadap tetracycline, dari sputum terhadap erythromycin dan trimethoprim-sulfamethoxazole. Sementara itu didapatkan peningkatan resistensi terhadap chloramphenicol (p<0,05). Dapat disimpulkan bahwa prevalensi MRSA di RSUD dr. Saiful Anwar Malang, Indonesia cukup tinggi dan terjadi perubahan pola sensitifitas terhadap beberapa antibiotik.Kata Kunci: MRSA, resistensi antibiotik, rumah sakit
Taking a Long View on What We Now Know About Social and Environmental Accountability and Reporting
Authors: Gray Rob
Published: January 2017

Sustainability and social responsibility appear to be occupying a place of increasing importance in the discourse surrounding business and organisation. As this discourse gains acceptance organisations seek for ways to measure and manage their interactions in the field. Simultaneously, societal concerns for the way in which organisations represent themselves with respect to social responsibility and sustainability stimulate a need for wider accountability. This essay joins a steadily growing trickle of papers which attempt to articulate and make sense of social accounting, accountability and reporting and, in so doing, offer suggestions for future directions in research, teaching and/or practice. The
primary purpose of this paper is to offer a view of developments in social
accounting in the last decade or so and to emphasise something I fear we
are in danger of losing – namely that sense of the importance of social accounting and the considerable critical potential of the social accounting project. The paper provides a brief introduction to the growth in the social accounting literature; a typology of research approaches to the area; and a polemic on the crucial potential importance of social accounting. With this
background, the essay then takes a broad review of the social accounting literature and seeks to offer some contentious perceptions on that research in the hope of stimulating debate.
Towards an Ethical Framework Grounded in Everyday Business Life
Authors: Donleavy Gabriel
Published: January 2017

Business is increasingly concerned to reconcile investor driven pressure to perform with state driven pressure to conform (to a cascade of new regulation). Ethics generally favors the latter at the expense of the former. The ethical frameworks developed in the last few years differ from their classical predecessors, however. Integrative Social Contract Theory begins with the business contract and moves out from there to the wider society. Care theory begins with the relationship between two individual persons and moves out from there. Both theories are skeptical of the Universalist claims of classical ethical and religious frameworks and both claim to be
user friendly. This paper compares and contrasts the two theories and hopes to show how the ethical lacunae in ISCT can be fixed by Care Theory. How a business would operate under the sway of Care Theory is described. Fears that Care Theory cannot be applied to business without
weakening competitive strength are addressed. The paper is offered as a step towards merging ISCT and Care Theory to evolve an ethical framework for business. It would be a framework that engages fully with business realities, especially competitive realities, but that is directly and clearly guided by classical ethical principles.
A Communitarian Approach to Constructing Accountability and Strategies for Sustainable Abstract Development
Authors: Arunachalam Murugesh , Lawrence Stewart , Kelly Martin , Locke Joanne
Published: January 2017

This paper explores some ideas for expanding the scope of corporate accountability and thereby contemporary practices in corporate social reporting (CSR). Contemporary CSR practices have been criticized for acting as a legitimizing device for profit-seeking entities possibly at the expense of the community. A communitarian correction to CSR practices suggests that accountability to the community is necessary for any accounting aimed at sustainability. The interpretive methodology adopted
in this study starts with a set of ideas or “pre-understandings” drawn from extant literature on accountability and communitarian philosophy. These ideas provide a theoretical lens for examining and understanding the participation of the Taupo business, farming and general community in
formulating strategies for sustainable development of the Taupo District in New Zealand. Alternating between our pre-understanding and the empirical data, a process known as “fusion of horizons” (Gadamer, 1975) in philosophical hermeneutics, is a means by which theories can be developed. This interpretive study indicates that meaning of accountability can be extended beyond a narrow conventional sense portraying accountability as a process of providing an account. Accountability also involves other dimensions such as moral responsibility, cooperative enquiry, information sharing, transparency and joint responsibility. From a communitarian perspective these dimensions of accountability emphasise the centrality of community and communal values. Accountability for environmental and social issues extends beyond the domain of corporations, and involves community participation.
Corporate Social Responsibility and UK Retailers
Authors: Jones Peter , Wynn Martin , Comfort Daphne , Hillier David
Published: January 2017

This paper offers a preliminary examination of the Corporate Social Responsibility (CSR) commitments and agendas being addressed and reported by the UK‟s leading retailers. The paper begins with a short discussion of the characteristics and origins of CSR and of the current structure of retailing in the UK. This is followed by an illustrative examination of the CSR issues publicly reported by the UK‟s top ten country of origin retailers and the paper draws its empirical material from the CSR reports posted on the World Wide Web by these retailers. The findings reveal that the UK‟s top ten retailers are addressing and reporting on four sets of CSR themes namely those relating to the environment; the marketplace; the workplace and the community. The paper concludes with a discussion of a number of general issues relating to these themes.  
Institutional Ownership and Corporate Social Performance: Empirical Evidence from Indonesian Companies
Authors: Fauzi Hasan , Mahoney Lois , Rahman Azhar Abdul
Published: January 2017

Prior research on the relationships of institutional ownership and corporate social responsibility has focused on North American (U.S. and Canada) and European companies.  With the passage of Indonesian Law No. 40 in 2007, Indonesian companies are now obligated to conduct CSP. As these companies objected to the passage of this law, awareness of how CSP may benefit Indonesian companies in terms of its positive impact on institutional investors needs to be investigated. Thus, this paper examines the relationships of IO and CSP for Indonesian companies. Unfortunately, contrary to the results for North American and European companies, we found no relationships between institutional ownership and corporate social responsibility for Indonesian companies. This finding suggests that most institutional investors do not include CSP as part of their investment decisions.  
Social and Environmental Accounting and Reporting: From Ridicule to Revolution? From Hope to Hubris? - A Personal Review of the Field
Authors: Gray Rob
Published: January 2017

The objective of this essay is to provide a coherent overview of author’s research and scholarship over the last two decades or so. As such it is a compromise between a revisionist history, an auto-critique and a review essay. This compromise arises, primarily, for two reasons. First, the work I have undertaken in developing social accounting has often been ad hoc and pragmatic; it certainly has not followed a carefully crafted master plan or research design. Secondly, the work is heavily context dependent. Issues such as personal history, changing attitudes in politics, business and the profession, the development of the author’s understandings and, interaction with colleagues have all had major influence on the research. Some of the work may only make sense when seen in those contexts.
The Extent of Membership Representation and Non-Representation on the IASB
Authors: Brown Alistair
Published: January 2017

Status groups abound in financial markets and none more so than in the global accounting market. One such group is the powerful and closed International Accounting Standards Board (IASB). This study empirically examines the social control of IASB membership by considering the country
affiliation of members, Internet access, and gender composition over a five-year period. The results of the study show that over the period 2001-2005 representation on a four IASB committees was dominated by male members from high Internet access regions of the United States of America.
Corporate Social Responsibility Issues in Media Releases: A Stakeholder Analysis of Australian Banks
Authors: Reinig Christopher J. , Tilt Carol A.
Published: January 2017

This paper investigates Australia's four major national banks, analysing the use of media releases in the marketing and communication of corporate social responsibility (CSR). Using content analysis, the extent and nature of the media releases issued in 2006, and aimed at specific stakeholders, is determined for each bank. The findings indicate that over one-third of the banks' media releases discuss CSR, predominantly communicating issues related to community involvement. Furthermore, customers and communities are found to be the intended audiences for the majority of the CSR-related media releases.
Social and Environmental Disclosure in the Annual Reports of Jordanian Companies
Authors: Ku Ismail Ku Nor Izah , Ibrahim Abdul Hadi
Published: January 2017

Recently, much attention has been devoted by researchers to study social and environmental disclosure among corporations. Most of the studies were conducted in developed countries, with only a handful being undertaken in developing countries. This study aims to investigate the extent of social and environmental disclosure in the annual reports of Jordanian companies and examine if the level of disclosure is influenced by size of firm, government ownership and industry. In particular, disclosure with regard to environmental issues, community involvement
and human resource are examined. Using a sample of 60 companies in the manufacturing and service sectors, content analysis is used to measure the level of disclosure. The findings indicate that 85% of the companies somehow disclose social and environmental information. Human resource is the most disclosed theme while the environmental issue had the lowest
disclosure among the companies. In addition, a significant positive association is found between company size and social and environmental
disclosure, and companies with high government ownership tend to have a
lower level of disclosure compared to companies with low government ownership. On the overall, no significant relationship was found between
industry type and the level of social and environmental disclosure. However, when only environmental issues are examined, manufacturing
companies tend to disclose more of the items compared to service  companies.
Corporate Environmental Disclosures on the Internet: an Empirical Analysis of Indian Companies
Authors: Malarvizhi P. , Yadav Sangeeta
Published: January 2017

The impact of industrialization, on natural resources, human health and environment was not clear till 1960s. Rachel Carson for the first time in 1962 raised important questions about human impact on nature in her book, Silent Spring. With the growing awareness towards sustainable
development, industries and corporations have a major role in environmental degradation and protection thereof. In the past, accounting theories emphasized primarily on financial performance. This awareness
on sustainable development is visible through varied environmental
management mechanisms practiced amongst companies across the world. Environmental concerns are addressed by corporate giants through identification and estimation of environmental costs, benefits, investments, assets and liabilities into main stream accounting and reporting practices, for varied managerial decisions. These focused environmental efforts have sharpened and improved the global reporting
standards. In India, the incorporation of environmental costs and benefits
into mainstream financial reporting is at its nascent stage at present - but it is certain to grow.  Indian companies have not yet developed a holistic approach to environmental reporting, as there is lack of environmental reporting guidelines. On the other hand environmental awareness among
Indian stakeholders gets strengthened with advancement in communication technology. High propensity of environmental awareness ensures a more cautious approach among Indian corporations to be environmentally responsible.  With the advancement of information and communications technologies, global corporate information disclosures
have been on rise through the medium of internet, as confirmed by various recent national and international surveys. This research has observed that Indian companies follow diverse reporting practices on the internet viz., stand alone environmental reporting (satellite accounts) or
reporting along with the Annual/Financial Reports, or Sustainability Reporting.
Internet Financial and Environmental Disclosures by Malaysian Companies
Authors: Alarussi Ali Saleh , Hanefah Mustafa Mohd , Selamat Mohamad Hisyam
Published: January 2017

This paper investigates whether determinants of financial disclosure are similar to environmental disclosure through the Internet. In other words, this paper examines the relationship between Internet financial disclosure (IFD), Internet environmental disclosures (IED) and six variables, namely, ethnic of chief executive officer (CEO), leverage, level of technology, listing status, profitability, and firm size. Six hypotheses formulated in this study were analyzed using data collected from the websites of 189 Malaysian listed companies in 2006. The results indicate that level of technology, ethnic of CEO and firm size are significant factors in explaining both IFD and IED. It is also observed that listing status is positively related to the level of IFD but not IED. On the other hand, profitability is significant factor in explaining the level of IED but not IFD. Finally, leverage is not significantly related to both IFD and IED.
Varying the Quality of Business Communication Caused by Compliance of Different Accounting Rules
Authors: Setyadi Agus , Rusmin Rusmin , Tower Greg , Brown Alistair M.
Published: January 2017

This study examines the extent of Indonesian companies‟ compliance with the Indonesian accounting regulations (IARC) of inventory, fixed assets, and depreciation by analyzing 160 Indonesian listed companies‟ 2006 annual reports. This study also looks at potential factors that explain the level of this compliance. Analysis reveals a high level of 71.63% inventory compliance, 51.13% fixed assets compliance, and 99.69% depreciation compliance with accounting rules. T-test and regression analysis show that firm size is a significant predictor of accounting compliance. Importantly, ownership and governance structures do not influence the level of compliance. Although Indonesian firms complied with more than 50% of the key accounting rule provisions, regulatory intervention appears needed to improve compliance. Such regulation might include sanctions as promulgated by multilateral financial organizations (World Bank 2005).
Ethical Culture and Financial Reporting: Understanding Financial Reporting Practice within Javanese Perspective
Authors: Chariri Anis
Published: January 2017

This study is a case study conducted in an Indonesian insurance company. The aim of the study is to understand the dynamics of financial reporting in the company. Ontologically, this study is built on a belief that financial reporting practice is a socially constructed reality. As a socially constructed reality, such a practice involves an interaction among social actors, and between organisational actors and the institutional and cultural environment in which the company operates. The main research question of this study is how organisational culture shapes the company on the construction of its financial reporting practice. This study reveals that the company is committed to quality financial reporting because such reporting can be used to gain legitimacy and to maintain social harmony. The company conducts itself in this way is because it reflects Javanese culture, a dominant culture in Indonesia. Furthermore, this study concludes that the way the actors in the company construct financial reporting practice is influenced by its organisational culture. The organisational culture of the company, which reflects Javanese culture, is able to shape the behaviour of its actors from the top level to lower levels to conduct ethical and transparent business practice. Thus, as Hines (1988) claims, this paper concludes that financial reporting practice is a socially constucted reality.
The Relationship of CSR and Financial Performance: New Evidence from Indonesian Companies
Authors: Fauzi Hasan , Idris Kamil M.
Published: January 2017

The research objectives of the study are to investigate whether there are any positive relationships between CFP and CSR under the slack resource theory and to investigate whether there are any positive relationships between CSR and CFP under good management theory by integrating
concept of strategic management into the definition of CSR as sustainable corporate performance including economy, social, and environment. To answer the research questions of this study, questionnaire-based survey research design was used. The questionnaires that include items representing variables in this study (corporate social performance, corporate financial performance, business environment, strategy, organization structure, and control system) were sent to the respondents who are managers of state-owned companies (BUMN) and private-owned companies using post and e-mail services. There is a positive relationship between CFP and CSP under the slack resource theory and under good management theory.
The Performance Implications of Fit among Environment, Strategy, Structure, Control System and Social Performance
Authors: Fauzi Hasan , Idris Kamil M.
Published: January 2017

The paper examined concept of corporate performance.  The paper seeks to examine the impact of corporate social performance on the relationship among business environment, strategy, organization, and control system
and corporate performance. The paper is based on a synthesis of the existing literatures in strategic management and accounting filed. The paper finds that corporate social performance defined as stakeholder relationship become one important dimension of the strategic behaviors that an organization can set to improve corporate performance. The
contextual variables as discussed in strategic management and accounting
domain will be contingent upon strategic behaviors, which are behaviors of members in an organization. The paper integrates the contextual variables including business environment, strategy, organization structure, and control system with corporate performance by using corporate social performance as moderating variable by means of a recent literatures study from strategic management and accounting field.
Accounting, Transparency and “Translation”: The Case of HUMANITARIAN Cross Cultural Governance
Authors: Jardat Rémi
Published: January 2017

We have conducted a field research on philanthropic “tsunami” projects in South-eastern India that are embedded in a quiet complex governance scheme (French Firm funding, execution by local NGOs, consolidated management by a French federation of NGOs), in which the classical notions of fraud and transparency prove to very ambiguous, so that accounting cannot be the main source of control. We show that the opacity of events at microscopic operational level is a mandatory condition for institutionalization of accounted “facts”. Therefore, we establish the
importance of “translation” effects in the sense of Actor Network Theory (ANT). Beyond transparency that translation institutionalizes trough accounts, we raise an irreducible part of ignorance and incertitude that
necessarily comes with every attempt to build knowledge for governance.
The Effect of Contextual Variables in the Relationship between CSR and CFP: Evidence from Indonesian Companies
Authors: Fauzi Hasan , Idris Kamil M.
Published: January 2017

The objectives of this study is to investigate whether business environment, business strategy, formalization, decentralization, reliance on combination of belief & boundary system, reliance on combination of diagnostic & interactive control system, reliance on interactive control system moderate the relationship between CSR and CFP under the slack resource and good management theories. 220 respondents from manufacturing companies listed on the Jakarta Stock Exchange were selected and two regression models were developed to examine the relationship between the related variables. The findings show that business environment has moderated the CSR-CFP link under good management theory, decentralization has moderated the CSR-CFP link under slack resource theory, and reliance on combination of diagnostic and interactive control system has moderated the CSR and CFP link based on slack resource theory.
Manager’s Perception of the Importance of Environmental Accounting and its Effect on the Quality of Corporate Environmental Accounting Disclosures: Case from Indonesia
Authors: Lindrianasari Lindrianasari , Adriyanto R. Weddie
Published: January 2017

The purpose of this study is to compare perceptions of managers in Indonesia concerning environmental accounting disclosure with actual environmental accounting disclosure. The value of this research is making an original contribution to develop instrument in exploring managerial perception of environmental accounting disclosure. Samples for this study are corporate managerial from listing companies in the Jakarta Stock Exchange and also annual report companies. This research has developed strategies to measure managerial perceptions of environmental accounting disclosure. Mail surveys design used on this study. Analysis used for testing relationship between managerial perception and environmental accounting disclosure is simple regression test. The dependent sample variable data is the latest data published in Jakarta Stock Exchange. This study finds a positive correlation between managerial perception of environmental accounting disclosure and actual environmental accounting disclosure. This result shows that disclosure quality and several legal sanctions in environmental aspects could be empowerment of regulator pasties to force managers to maintain their pollution and reported their activity also in their annual report. In hence, legitimacy theory is used as an explanation for corporate reactions to threats to its legitimacy vis-á-vis the social contract, while legitimacy theory infers motivation to incorporate environmental accounting disclosure.
Environmental Management Accounting (EMA) Case Studies in Honduras –an Integrated UNIDO Project
Authors: Jasch Christine , Ayres Daniel , Bernaudat Ludovic
Published: January 2017

This article describes the outline and main first results of the UNIDO TEST (Transfer of Proven Practices for Environmentally Sound Technologies) program, which uses Environmental Management Accounting (EMA) for setting the baseline for calculating savings achieved by the Cleaner Production approach. The project focuses on the Rio Blanco basin in North Western Honduras and applies an integrated approach for improving industrial water
management, pollution reduction and productivity.
The Quantity and Quality of Environmental Reporting in Annual Report of Public Listed Companies in Malaysia
Authors: Buniamin Sharifah
Published: January 2017

Business organisations are facing the challenge of disseminating environmental information as the public concerns regarding these issues have increased. This study examines the environmental reporting practices in the annual reports of 243 companies listed on the Main Board of
Bursa Malaysia for the year 2005. Content analysis approach was utilized to determine the quantity and quality of the environmental information disclosure in annual reports. The results indicated that only 28% of the companies reported this information in their annual reports and merely five sentences were dedicated for these reports. It was also revealed that the average quality of environmental reporting per company is 3.24%. In addition, it was discovered that larger companies and companies in environmentally sensitive areas published more information as well as provided higher quality disclosure. Additionally, it was also revealed that companies with high level of quantity environmental reporting are also having high level of quality environmental reporting.
Public Governance Quality and Tax Compliance Behavior in Nigeria: The Moderating Role of Financial Condition and Risk Preference
Authors: Alabede James O. , Bt. Zainol Ariffin Zaimah , Idris Kamil Md
Published: January 2017

To have better understanding of compliance behavior of individual taxpayers in developing countries especially Nigeria, this study is undertaken primarily to test relationship between taxpayers’ perception
about public governance quality and their compliance behavior as well as to
determine whether the relationship is moderated by financial condition and risk preference individually and jointly. This study involved a survey of individual taxpayers’ opinion, perception and behavior about public governance quality as well as tax compliance. The major finding of
this study is that public governance quality has significant positive relationship with tax compliance behavior. The study also indicates that risk preference has strong negative moderating effect on the relationship between public governance quality and tax compliance behavior.  Administration of income tax in Nigeria is characterized by low compliance level and therefore, there is no doubt that improvement in public governance quality would contribute significantly in reawakening the culture of tax compliance among individual taxpayers in Nigeria. Empirically, nothing much is known in tax compliance literature about the influence of
public governance quality on tax compliance behavior of individual taxpayers as well as the moderating effect of financial condition and risk preference on tax compliance and its determinants. This study extended tax compliance model to incorporate public governance quality and moderating effects of financial condition and risk preference.
Climate Change Disclosures: An Examination of Canadian Oil and Gas Firms
Authors: Berthelot Sylvie , Robert Anne-Marie
Published: January 2017

The purpose of this paper is to examine: (1) to what extent Canadian oil and gas firms have adhered to the Canadian Institute of Chartered Accountant proposed guidelines respecting climate change disclosures in their annual reports, and (2) whether the disclosures of these firms can be influenced by their media visibility, the presence and operating characteristics of an environmental committee within the board of directors, their ownership structure, their audit firms, their political exposure and media visibility. The results show that the level of disclosure is very low; however, when the board of directors has an environment committee, the level of disclosure is higher. This is also the case for firms having significant political exposure and strong media visibility, and for those with a widely held ownership structure. Whether or not the audit firm is one of the Big Four, does not make any difference in the level of disclosure.
Facilitating Corporate Entrepreneurship in Public Sector Higher Education Institutions: A Conceptual Model
Authors: Malik Javed Nayyar , Mahmood Rosli Bin
Published: January 2017

This paper develops a conceptual model of public sector corporate entrepreneurship for the state government higher education institutions. The proposed model is intended to depict the main antecedents that relate to corporate entrepreneurship within the public sector higher education institution  and the impact of corporate entrepreneurship on public sector HEI’s performance, as well as factors influencing its continuous performance.
A proposed scholarly framework for measuring business responsibility to climate change in South Africa
Authors: Nhamo Godwell , Swart René
Published: January 2017

Businesses are engaging with climate change at various levels. Many have started integrating climate change into their strategies with a view to addressing risks associated with global warming and climate change. With this in mind, this article focuses on how a scholarly framework could be used to inform the measurement of business response to climate change
in South Africa. Business response to climate change in South Africa has been evaluated mainly using voluntary benchmarks such as the Johannesburg Stock Exchange Socially Responsible Index (JSE SRI) and the Carbon Disclosure Project (CDP). It is argued in this article that such
benchmarks set the bare minimum requirements on climate change criteria. To assess business thinking around the subject under discussion, a
proposed scholarly framework was circulated to key climate change experts
within corporate South Africa and comments invited. The preliminary responses have shown that corporate South Africa is highly sensitive to detailed and scholarly reporting on business response to climate issues as part of corporate social responsibility. In addition, bodies responsible for  the reporting frameworks expressed concern over the proliferation of reporting requirements in South Africa and globally. The same views were also expressed by some key respondents from industry.
Board Effectiveness and Employee Engagement: Nigeria Stakeholder Perceptions
Authors: Mande Bashir
Published: January 2017

The objective of this study is to determine whether employee participation yields effective board performance. To stimulatedebates inthe stakeholder theoretical perspective in an attempt to offer more inclusive approach to strengthen the existing governance structure in Nigeria.This research intends to investigate the suitability of employees participating in board’s decision-making hierarchy because of their contractual importance as wealth creators of the firm. A conceptual model is proposed and tested on public listed companies in Nigeria based on survey perception of sampled 154 respondents. The study employs in-depth confirmatory factory analysis in a structural equation modeling approach. Building upon constructs such as union relations, productivity, and skilled-labor turnover, the study found the indicator variables measure employee participation, which focused more on the board’s control, operational decisions, and strategy in monitoring, service, and networking roles. Hence, we conclude that employees as important contractual company stakeholders affect board performance. Builds on the limited research agenda for boards and corporate governance that focus on coordinating, exploring and distribution of stakes using adventurous research designs and statistical tools, especially in Nigerian emerging economy. This paper exposes the firm’s potentials as provider of sustainable and longer-term benefits not only limited to equityholders, but also to employees as wealth creators, which will improve mutual trust, harmony and confidence for more stable and productive outputs that could give visibility to income inequality. The paper provides valid measures that link corporate governance debates to broader stakeholder perspective.
Whether Audit Committee Financial Expertise Is the Only Relevant Expertise: A Review of Audit Committee Expertise and Timeliness of Financial Reporting
Authors: Baatwah Saeed Rabea , Salleh Zalailah , Ahmad Norsiah
Published: January 2017

This study reviews the literature on audit committee expertise and financial reporting timeliness. Financial reporting timeliness and audit committee expertise are two areas of research gaining the attention of a large number of stakeholders because they contribute to the reliability and the  relevancy of financial reporting. Indeed, the focus of this review is primarily on the recent developments in the pertinent literature in order to show the limitations of such research and encourage future research to overcome these limitations. By also looking at the development of the audit committee expertise literature, this study concludes that (1) like most audit committee literature, financial reporting timeliness literature continues to assume the absence of the contribution of expertise other than financial expertise, and ignore the role of audit committee chair; (2) most of this literature fails to find a significant effect because it ignores the interaction among corporate governance mechanisms. Accordingly, this study posits that ignoring the issues raised in such research by future research would lead to major mistakes in reforms relating to how the quality of financial reporting can be enhanced.
How Use of knowledge, Skills and Cognition Enhance Board Performance in Nigerian market: A SEM-Approach
Authors: Mande Bashir
Published: January 2017

This research aims to take steps towards explaining behavioral principle-based board process as factors for effective board performance. Dominant rule-based board structure approach could not transform effective corporate functioning, thus inconclusive. Based on a survey perception of 154 respondents from Nigerian capital market participants, the study employs confirmatory factor analysis (CFA) in a structural equation modeling (SEM) approach. Other studies used EFA and in developed nations. Replicates and builds upon board process constructs - cognitive conflict, effort norms, use of knowledge and skills, and groupthink. The study concludes that the items are valid measures of the latent constructs and significantly relate to board performance. The paper links corporate governance debates to broader behavioral choices in agency perspective and employs CFA and SEM as alternative approach for the measurement and structural models, in place of the usual exploratory factor analysis (EFA).
The Impact of Work Ethics on Performance Using Job Satisfaction and Affective Commitment as Mediating Variables: Evidences from Lecturers in Central Java
Authors: Wahyudi Amin , Haryono Tulus , Riyani Asri Laksmi , Harsono Mugi
Published: January 2017

The objective of this study is to examine the impact of work ethics on performance using job satisfaction and affective commitment as mediating variables. The variables used include the dimensions of multidimensional work ethic profile (independent variable), job satisfaction and affective commitment (mediating variables), and performance (dependent variable). The survey research design was applied to meet the objective of this study, with 400 questionnaires had been sent to the lecturers in Central Java. The Structural Equation Model (SEM) was adopted to test some hypotheses developed in this study. The findings, based on the response rate of 76% (304 of the 400) of the questionnaires successfully collected and ready for analysis, are that not all dimensions of multidimensional work ethic profile directly influence the task performance, of the dimensions of  multidimensional work ethic profile, only the dimension of hard work directly and significantly influence the task performance, job satisfaction mediates some of the dimensions of multidimensional work ethic profile on the task performance, and affective
commitment do not mediate the influence of all dimensions of multidimensional work ethic profile on the task performance.