bluuebunny/crossref_metadata_2025 huggingface dataset:
REFLEXIONES ACERCA DE LA INTELIGENCIA EMOCIONAL Y LA CALIDAD DE VIDA EN EL ADULTO MAYOR.
Authors: Pérez de León Amelis , Brito Calderín María Antonia
Published: June 2021

En esta investigación se aborda la convivencia de los seres humanos en sociedad entre las diferentes etapas del desarrollo psíquico y se destaca la importancia que tiene la inteligencia emocional para el adulto mayor, se enfatiza en diferentes acciones para incentivarla y así aprender variadas formas del manejo de la ansiedad, la ira y la tristeza en la Tercera Edad. Además, se socializa la experiencia de la Filial Universitaria Municipal (FUM) de Unión de Reyes, de manera particular en los grupos de la Cátedra Universitaria del Adulto Mayor (CUAM) como integrantes del Proyecto “Renacer del Adulto Mayor”, donde se trabaja con la aspiración de garantizar la salud física y psíquica, en espacios que logren la motivación y favorezcan la calidad de vida. A través de este artículo original de investigación se consigue reflexionar acerca de la necesidad que tienen los ancianos de ser útiles, aprender temas nuevos, enseñar sus conocimientos, trasmitir sus experiencias y sentirse reconocidos por el beneficio que aportan para la familia y la comunidad.
Rarefied particle motions on hillslopes – Part 4: Philosophy
Authors: Furbish David Jon , Doane Tyler H.
Published: June 2021

Abstract. Theoretical and experimental work (Furbish et al., 2021a, b, c) indicates that the travel distances of rarefied particle motions on rough hillslope surfaces are described by a generalized Pareto distribution. The form of this distribution varies with the balance between gravitational heating due to conversion of potential to kinetic energy and frictional cooling by particle–surface collisions. The generalized Pareto distribution in this problem is a maximum entropy distribution constrained by a fixed energetic “cost” – the total cumulative energy extracted by collisional friction per unit kinetic energy available during particle motions. The analyses leading to these results provide an ideal case study for highlighting three key elements of a statistical mechanics framework for describing sediment particle motions and transport: the merits of probabilistic versus deterministic descriptions of sediment motions, the implications of rarefied versus continuum transport conditions, and the consequences of increasing uncertainty in descriptions of sediment motions and transport that accompany increasing length scales and timescales. We use the analyses of particle energy extraction, the spatial evolution of particle energy states, and the maximum entropy method applied to the generalized Pareto distribution as examples to illustrate the mechanistic yet probabilistic nature of the approach. These examples highlight the idea that the endeavor is not simply about adopting theory or methods of statistical mechanics “off the shelf” but rather involves appealing to the style of thinking of statistical mechanics while tailoring the analysis to the process and scale of interest. Under rarefied conditions, descriptions of the particle flux and its divergence pertain to ensemble conditions involving a distribution of possible outcomes, each realization being compatible with the controlling factors. When these factors change over time, individual outcomes reflect a legacy of earlier conditions that depends on the rate of change in the controlling factors relative to the intermittency of particle motions. The implication is that landform configurations and associated particle fluxes reflect an inherent variability (“weather”) that is just as important as the expected (“climate”) conditions in characterizing system behavior.
CONCÉNTRICA
Authors: Gómez Diana Marcela
Published: June 2021

A través de la argumentación por analogía busco un acercamiento entre la complejidad de la escritura científica académico y la escritura literaria, creando un ambiente coloquial donde el iniciado pierda el miedo y se familiarice con el futuro trabajo al que debe enfrentarse en su vida universitaria.
Research on the physical model of features of the behavior of a two-phase bath at top blowing through a tip with folded nozzles
Authors: Semykin S.І. , Golub Т.S. , Vakulchuk V.V.
Published: June 2021

At the previous stage of research using a physical model of an oxygen converter, the results of studying the features of purging a single-phase liquid through a single composite nozzle were obtained. The aim of this work was to study the behavior of a two-phase bath using a multi-nozzle lance with folded nozzles. At this stage of the study, silicone oil was used to simulate the slag phase of a two-phase bath. The peculiarities of the influence of experimental nozzles on the processes of mixing and foaming of two phases were studied. Three variants of the experimental nozzle design were investigated: a combination of a conventional and a slit nozzle with a ratio of their areas of 1: 1, 1: 2 and 2: 1. It is established that the use of a tip with four nozzles during purging from above promotes the active formation of a two-layer foamed emulsion on the surface of the bath. Comparison of the operation of the tip with folded nozzles with a tip with a cylindrical indicates more active mixing of the two liquids and the formation of a more stable and much higher layer of foamed emulsion. The most favorable conditions for the organization of full mixing of the two phases in the converter bath are formed when using folded nozzles with a slit size of about 35% and a ratio of slot and nozzle area of 1: 2. To intensify the mixing processes in the upper zone of the unit, it is most expedient to use folded nozzles with a larger fraction of the slit (up to 65%) and the ratio of the areas of the components of the nozzle 2: 1. The use of nozzles with equal areas of components in the studied conditions does not have a positive effect on metabolic processes in the converter bath.
Analysis of the amount of retained austenite in the structure of steel rolls for sheet rolling
Authors: Bobir S.V. , Prikhodko I.Yu. , Loshkarev D.V. , Zakharchuk S.S. , Krot P.V.
Published: June 2021

The amount of residual austenite in martensitic roll steels is an important technological parameter of heat treatment, which affects the performance properties of the rolls. But determining its amount in roll steels is a complex and not fully solved scientific and technical problem. The aim of the work was to comparatively analyze the amount of residual austenite in the structure of alloy steel rolls by X-ray diffraction, ultrasonic methods and metallography analysis. However, the qualitative difference of microstructures in the content of the light phase - austenite, confirms the results of X-ray diffraction analysis. No correlation was found between the austenite content in the samples and their hardness. It was found that the X-ray method, based on the comparison of the intensities of the α- and γ-phase lines of iron, overestimates the value of the amount of residual austenite in some samples of roll steels. The results of the analysis of residual austenite by ultrasound rate showed better convergence. The amounts of residual austenite, calculated on the sample of stainless steel (100% γ-Fe), had reduced values (2.6-4.5%). The most accurate results on the amount of residual austenite gave the use of the established regression dependence with the selected standard (2.7-7.8%). This dependence is obtained at the speed of sound in austenite ~ 4000 m / s. It is determined that the application of the ultrasonic method allows to determine the content of residual austenite in the samples of roll steels quite quickly and accurately.
Dynamics of oscillations of the "liquid bath - lance" system during injection processing of the melt in the ledle
Authors: Eliseev V.І. , Shevchenko S.А. , Tolstopyat A.P. , Fleer L.A. , Shevchenko А.Р
Published: June 2021

The aim of the study was to evaluate the influence of key waveform factors on the dynamics of the process during injection molding of cast iron with granular magnesium in ladles, their significance and relationship between them. Based on the theories of wave motion of liquid layers, a mathematical model has been developed that allows to investigate the oscillatory processes in the ladle during the processing of cast iron melt with granular magnesium. The model involved the processing of cast iron by injection of granular magnesium through the tuyeres of devices that are immersed in the melt. The oscillating system "Liquid bath - lance" is considered on the example of the bath of a heavy - duty filling bucket with its own frequency - 0.47 Hz. The influence of the most probable oscillation sources (natural frequency of the lance oscillation and the frequency of the conditional source) on the amplitude-frequency oscillations of the system elements is calculated. It is established that in addition to the natural frequencies of these elements, the system has two more natural oscillations. Given that the mass of the melt is much greater than the mass of the lance, it practically determines the behavior of the system during its excitation. That is, the system responds only to those excitations in which the frequency is close to the natural frequency of the liquid bath. In turn, it is shown that the natural frequency of the bath is largely determined by its diameter at the top. In practice, it is necessary to know the resonant frequencies of the liquid bath, the tuyere device, as well as all other sources of oscillations (gas jet decay, and oscillations of pop-up bubbles). Accordingly, it is necessary to try to dampen the amplitude with this dangerous resonant frequency. To reduce the oscillation amplitude of the bath surface when treating cast iron with granular magnesium, it is recommended to first estimate the natural resonant frequency of the liquid bath, and then select design solutions and processing parameters, avoiding dangerous frequencies close to the natural frequency of the bath. However, it should be noted that the spectrum of oscillation frequencies in the purl zone is quite wide and, of course, contains dangerous low frequencies.
Gas Turbine Tubular Coilpipes Regenerators Optimized According to the Minimum Mass Criterion
Authors:   Admiral Makarov National University of Shipbuilding, Ukraine, Gorbov Viktor , Movchan Sergey ,   State Enterprise "Gas Turbine Scientific Production Complex "Zorya"-"Mashproekt", Ukraine, Solomonyuk Denis ,   Admiral Makarov National University of Shipbuilding, Ukraine
Published: June 2021

The aim of this work is to determine the effect of the elements, which do not participate in heat transfer, on the mass of the regenerator of a gas turbine plant X, as well as to define the re-strictions that are imposed on the regenerator design based on the conditions of manufacturabil-ity, placement at the facility and transportability. This goal is achieved using an algorithm for finding rational geometric parameters of the heat exchange matrix with minimization of the re-generator mass by Newton's method. It has been determined that the mass of the heat exchange matrix can be 0.48–0.58 of the mass of the regenerator. This makes it necessary, even at the initial design stages, to take into account the effect of the above factors on the mass of the re-generator and the choice of the rational geometrical parameters. A significant result of the stud-ies performed is determination of the effect of dimensional restrictions and requirements for the shape of the regenerator to be increased in its mass. The values of the geometrical parameters of the heat exchange matrix were obtained, at which the mass of the regenerator takes on a mini-mum value. The significance of the work is that the obtained relationships between the mass of the regenerator and its geometry makes it possible to reduce the metal consumption of the regen-erator and the gas turbine plant, which allows designing the heat exchangers for power plants
Optimization of Geometrical Parameters of Fire Wood Fluidized Bed Burner
Authors:   Kharkiv National University of Civil Engineering and Architecture, Ukraine, Pivnenko Yurii , Burda Yurii ,   Kharkiv National University of Civil Engineering and Architecture, Ukraine, Redko Ihor ,   Ukraine State University of Railway Transport, Cherednik Artem ,   Kharkiv National University of Civil Engineering and Architecture, Ukraine, Alferov Sergei ,   Kharkiv National University of Civil Engineering and Architecture, Ukraine
Published: June 2021

The aim of this work is to determine the dynamics of the firewood burning-out in the fluidized bed burners and to select the optimal constructive characteristics of the burner of the fluidized bed, which allows decreasing the unburnt fuel particles to be carried out of the burner volume. The aims and problems were solved using the experimental and numerical methods. Thus, to determine the dynamics of the burning-out, the experimental device was used with a fluidized bed, which is a 200x300 mm chamber 1000 mm high. The fuel mass of each combustion cycle was similar. It was 3.8 kg. The average time of burning-out during the combustion full cycle was in the range of 300-500 s, the maximum temperature of the layer was 800C. The studies performed showed that the major problem in the wood waste combustion is the insufficient time of the combustion process in the burner. This problem was proposed to be solved using the cone-shaped burner. The mathematical method was developed to determine the optimal main construction parameters (D is the top diameter, d is the bottom diameter and H is the cone height) of the burner accounting for the solid particle motion rate in the ascending flow. The devolatilization parameter of material was used as the optimization parameter. The most significant results are those cone-shaped geometrical parameters optimized in the research process. The significance of the results obtained is that the results of the above studies can be used in practice for designing the boilers with the fluidized bed burners.
Solar Dryer with Integrated Energy Unit
Authors:   Lviv National Agrarian University, Ukraine, Korobka Sergey , Syrotyuk Sergey ,   Lviv National Agrarian University, Ukraine, Zhuravel Dmitry ,   Dmytro Motornyi Tavria State Agrotechnological University, Ukraine, Boltianskyi Boris ,   Dmytro Motornyi Tavria State Agrotechnological University, Ukraine, Boltianska Larisa ,   Dmytro Motornyi Tavria State Agrotechnological University, Ukraine
Published: June 2021

The work is devoted to the issue of the rational use of the solar energy in the technological process of fruit drying based on the use of solar drying devices, which are applied in various sections of the agro-industrial centers of Ukraine. The aim of this research was intensification of the fruits drying process using the solar energy by combining an air collector and drying chamber into a single power unit. To achieve the aim the heat exchange diagnostic techniques with alternative potentials of diffusion and moisture transfer was developed. This technique differs from those existing for the heat exchange research in that it allows the intensity of the moisture evaporation from a unit of the material surface to be calculated, based on the synthesis of the moisture content and the irreversible major laws of processes of the heat exchange characteristics of the fruits drying using the solar dryer. The above model makes it possible to diagnose the heat exchange processes and analyze the mathematical model of the heat exchange processes. It also allows modeling the changeable diffusion and moisture transfer potentials based on the dependences obtained and for the purpose of a further application in the methods and devices development to control the strain-deformed state of the fruits during the drying process. The method is offered for the calculation of diffusion and moisture transfer during drying fruits in the solar dryer.
Analysis of Factors Influencing Consumers in Using the E-Wallet Application
Authors: Salzabella Syafira , Sumarwan Ujang , Yuliati Lilik Noor
Published: June 2021

The development of electronic money in Indonesia is quite rapid, this is proven to increase the volume of electronic money transactions in 2020 estimated to reach 3.7 billion with the number of electronic money in circulation of 51 electronic money. This research uses TAM which is a model that identifies the acceptance and use of technology for consumers, in this case the e-wallet application. The variables in this study include perceived ease of use, perceived usefulness, advertisements, cashback promos, product innovation and intention to use. This research aims to: 1) analyze demographics, perceived ease of use, perceived usefulness, advertisements, cashback promos, product innovation and the intention to use the e-wallet application services;2) analyze the factors affecting consumers in using the e-wallet application; 3) formulate managerial implications that can be implemented by service providers to increase the use of e-walletapplications. The study was conducted from August 2020 to March 2021. The number of samples used in this study was 407 respondents. Data analysis used descriptive statistics and SEM (Structural Equation Model) with SmartPLS software. The results showed that creating user friendly features to attract new users and retain old users; maintaining the quality of transaction services in terms of speed, convenience and practicality; improving service access when topping up and transferring balances to other users; service providers need to educate and socialize about e-wallets by utilizing cashback promos; improve security systems to safeguard users' personal data; there is a need for a legal protection for application users; and increasing the number of merchants on e-wallet applications.

Keywords: intention to use, behavioral intention, e-wallet, TAM, payment method.
Gestión cultural:
Authors: Aballay Silvia , Avendaño Manelli Carla
Published: June 2021

Entre conceptos lejanos y realidades cercanas plantea una serie de interrogantes que guían al lector y desde éstos desarrolla de manera clara los conceptos y metodologías centrales que todo gestor cultural debe conocer. Se cuestionan y plantean interrogantes conceptuales desde la voz de funcionarios y hacedores culturales de localidades de la provincia de Córdoba, contrastando el “deber ser” con el “es…”.
La medicina en Villa María y la región
Authors: Sayago Roberto Domingo
Published: June 2021

Esta obra es la primera reflexión sistemática sobre la historia de la medicina en la ciudad de Villa María. La medicina indígena, la medicina colonial, las corrientes relacionadas con la medicina social, las actuales clínicas y tecnologías hospi[...]
Villa María en el mundo
Authors: Cabezas Horacio
Published: June 2021

En este libro, su autor, Horacio Cabezas (primer intendente de la ciudad de Villa María después de la recuperación de la democracia en 1983) nos habla de aquellas personas que contribuyeron al nacimiento, crecimiento y desarrollo de la ciudad de Villa María. En sus páginas, el autor le rinde un sentido homenaje que cuenta con un pormenorizado detalle de cada uno de ellos, sus biografías, obras, relaciones e intereses.
The Musharraf Formula (Back channel Formula) and the Resolution of the Kashmir Conflict
Authors: Rid Saeed Ahmed
Published: June 2021

The Musharraf formula refers to the resolution formula of the Kashmir conflict which was reportedly agreed upon during the one-to-one backchannel dialogue between Mr. Tariq Aziz, the former civil servant and close aide of the then President of Pakistan, General Pervez Musharraf and Mr.Satinder Lambah, a special envoy of the Prime Minister of India. We now know some of the details of this formula from the article of the American journalist, Steve Coll which he had published in New Yorker inMarch 2009 and the book of Mr.Khursheed Mahmud Kasuri, ‘Neither a Hawk nor a Dove’which was published in 2015. Prior to this Mr.Musharraf and Mr.Kasuri had already claimed in their TV interviews and press talks that by March 2007 India and Pakistan were very close to resolving the Kashmir conflict. This paper takes the details of that non-paper agreement and tries to study what exactly that agreement holds for the future resolution of the Kashmir conflict. The basic understanding is whenever the Pakistani and the Indian governments will take up the negotiations on the Kashmir conflict in future, this agreement is bound to come up in the talks as a starting reference point. Therefore, it is necessary to carefully look at this agreement and discuss what it entails for the resolution of the Kashmir conflict.
The Life and Achievements of Hyder Bux Jatoi, With an Special Reference to His Social and Political Contributions
Authors: Jatoi Daleel Khan , Farshad Muhammad , Panhwar Uzma Murad
Published: June 2021

Comrade Hyder Bux Jatoi, also known as ‘Baba e Sindh’, was the most prominent leader of the farmer societies of pre-independence Pakistan. Although he was a bureaucrat turned into a farmer activist, but later he played a very important role in the social and political settings of the country at that time. Most of the Pakistani people remember him as a sign of change and renovation in the agricultural history of Pakistan. This was a great effort to credit the front-runners and their struggle; it is very prominent among the laborers and landless leaders of the world. He devoted his entire life to set peace up for the struggle of land ownership rights to dispossessed farmers, and highlighted the cause, to be noticed by the notables. The vision of Mr. Jatoi is still reflected in many situations when initiatives are taken by the various governments of the world to provide the masses with the basic requirements of development and peace.
Community Service Provider's Stories: COVID-19 Impacts and Vulnerable Canadians
Authors: Bokore Nimo , Premachuk Jillian
Published: June 2021

In 2020 a global health pandemic began causing significant life challenges for most populations around the world. For vulnerable groups in Canada, like newcomers and refugees, the COVID19 global health crisis amplified pre-existing inequalities and barriers. Given the previous understandings of racial inequality in Canada, we began an online discussion with a group of social service providers to explore how newcomers and refugees are impacted by the social lockdowns, physical distance, and the closures of many services. As a result, we collected informative stories that tell how the pandemic disproportionately and distinctly impact newcomers and refugees, resulting in new challenges finding employment, access to educational services for their families, and maintaining an adequate social and spiritual connection. We also found out how community service provision drastically changed throughout the COVID-19 pandemic, resulting in additional challenges and barriers for marginalized communities.
Investigating Socially Sustainable Behaviour of Local Actors in the Supply Chain of Shea Butter in Rural Borgu, Nigeria: From a Role Theory Perspective
Authors: Shitu Sidikat , Popoola Oluwatoyin Muse Johnson
Published: June 2021

The Shea butter industry in Nigeria is fragmented, private-driven and less regulated. This paper explores the roles, practices, and behaviour of local supply chain stakeholders who mainly consist of rural women entrepreneurs that engage in Shea nut picking and Shea butter processing. Also, the research examines the local buying agents (LBA) who serve as the middlemen between the rural women and the exporters of Shea butter. This study deploys qualitative research design, guided by the Role theory. The study reveals that the rural women and the local buying agents are the key stakeholders who participate in the agricultural supply chain. Granting the fundamental principle of the sustainable supply chain, the findings indicate that the present active engagement and practices of these local stakeholders do not align with the principles of the sustainable supply chain. The study also exposes that factors such as gender disparity, weak access to financial support, and information asymmetry are major contributors to the present roles, practices, and behaviour of the local actors. The current study, therefore, put forward several recommendations to the Nigerian Government to encourage the construction of sustainable engagement and sustainable supply chain in the rural supply chain network.
Independence and Management Support: The Advocate for Internal Auditors' Task Performance in Tertiary Institutions
Authors: Kehinde Oyewumi Hassan , Che Ahmad Ayoib , Popoola Oluwatoyin Muse Johnson
Published: June 2021

Tertiary institutions in Nigeria are bedevilled with many financial irregularities and deficiencies that make the existence and the task performance (TP) of the internal auditors in the institutions questionable. This study, therefore, empirically examines the influence of independence (IND) and management support (MS) on the TP of internal auditors in the South-West tertiary institutions in Nigeria. The study formulates and tests two hypotheses in respect of the relationship between IND and TP in one hand, and MS and TP on the other hand. This study employs a quantitative approach, cross-sectional design, and survey questionnaire in obtaining data from 350 internal auditors in the internal audit departments/units of the universities, polytechnics, and colleges of education in South-West Nigeria. The study records a response rate of sixty percent (60%). Data are analysed using Statistical Packages for Social Sciences (IBM SPSS) version 22.0, and Partial Least Squares-Structural Equation Modeling (PLS-SEM), version 2.0. The results of the PLS-SEM algorithm and bootstrapping reveal positive significant relationships between IND and TP, and the MS and TP, hence, the two hypotheses are supported. This study is significant and has practical and theoretical implications. It has a policy implication on the government or private proprietors who are owners of tertiary institutions; management and Council who control the institutions, internal auditors who are operators of internal auditing; regulatory authorities that perform oversight function on the institutions, and professional accounting and auditing bodies. The study adds to the body of literature and extends internal audit research to tertiary institutions.
Board Characteristics, Corporate Performance and CEO Turnover Decisions
Authors: Abdullahi Yahya Uthman , Ishak Rokiah , Sawandi Norfaiezah
Published: June 2021

This study examines the influence of board characteristics and corporate performance on CEO turnover decisions using a sample of 144 firms from non-financial companies listed on the Nigerian Stock exchange between the periods of 2011 to 2015. The study adopts agency and resource dependency theories to support its objectives and applies a logistic regression statistical technique to analyse the results. The results show that board nominating committee has a significant positive relationship with CEO turnover and board gender diversity has a negative influence on CEO turnover. Also, the study also finds that poor corporate performance leads to CEO turnover. On the overall, the findings indicate that company performance, board nominating committee and gender diversity in the boardroom are consequential in the Nigerian corporate landscape. In line with the findings, this study suggests that the government should enact legislation on gender quota for more women appointment to the board of the corporation to better the performance of the firm, and as well to enhance the monitoring role of the board.
Ownership Structure and Earnings Management of Listed Conglomerates in Nigeria
Authors: Farouk Musa Adeiza , Bashir Nafiu Muhammad
Published: June 2021

Earnings management is a critical issue in developed and developing countries. In Nigeria, the issue is left under the disguise of business ethics. Only the financial sector of the economy is under close surveillance to check the earning management excesses. Even though earning management does not violate accounting rules, its practice is ethically questionable. Therefore, the study examines the effect of ownership structure on earnings management of listed conglomerates in Nigeria. Ownership structure is represented with managerial ownership, institutional ownership, block ownership and foreign ownership, while earnings management is measured using modified Jones model by Dechow, Sloan and Sweeney (1995). The robust ordinary least square technique was used while Stata 13 was adopted as a tool for the analysis. Data were obtained from the secondary source through the firm’s annual reports and accounts. The entire six listed conglomerates on the Nigerian Stock Exchange were used covering the period 2008-2014. The findings show that managerial ownership and ownership concentration have a significant and negative effect on earnings management of listed conglomerates in Nigeria, while foreign ownership recorded positive and significant effect on earnings management of firms, institutional ownership was however reported to have an insignificant but negative influence on earnings management. The study, therefore, recommends that management should be encouraged to have more interest through shares in the organisation as it enables them to have more sense of belonging, which in turn will help mitigate their opportunistic tendencies.
Corporate Governance Structure and Firm Performance
Authors: Wan Hussin Wan Nordin , Sawandi Norfaiezah , Shaari Hasnah
Published: June 2021

This study analyses the corporate governance structure and performance of Malaysian public university holdings companies from 2010 to 2014. The sample comprises eight public university holding companies. Data was gathered by using three methods; survey, semi- structured interview, and documentation review. The board structure and board sub-committees’ practices of these case organizations were evaluated against the best practice recommendation of (i) the Malaysian Code on Corporate Governance (MCCG) 2012 (ii) the Green Book 2006, and (iii) other relevant acts. The firm performance is measured using four indicators which are sales, profit before tax, net profit margin and return on equity. Overall, this study finds that the practice and structure of corporate governance of the holding companies are excellent. However, there are companies that did not comply with certain parts of the recommendations of Malaysian Code on Corporate Governance 2012 (MCCG) and the Green Book. The study also observed that the practice of governance between the university companies is not uniform. The analysis of firm performance, two companies, show the highest net profit margin and return on equity. One company reported negative earnings and return on equity. The other five companies reported the net profit margin below 10%. The findings provide an insight into the ministry of education as the shareholder to improve the monitoring of the public university holding companies.
Internal Audit Functions: An Empirical Study of Public and Private Sectors in Nigeria
Authors: Madawaki Abdulkadir , Ahmi Aidi , Ahmad Halimah @ Nasibah
Published: June 2021

The study examines the similarities and differences between the private and public sectors internal audit functions in Nigeria. The features examined include the hierarchical position of the internal audit functions, outsourcing of internal audit activities, reporting relationship of the internal auditor, and the coordination between internal and external auditors. A survey of internal audit managers of both sectors was undertaken to establish their current practices. The results revealed that there are no much differences in the hierarchical positioning of the internal audit function in both sectors. A substantial difference was found in the reporting lines of internal auditors in both sectors. The results further showed that private sector outsources internal audit activities more than the public sector and a slight difference exists between the two sectors about the level of coordination between internal and external auditors. Finally, the result indicated that private sector experiences a reduction in external audit fees compares to its counterpart in the public sector.
The Moderating Effect of Working Capital Management on the Relationship between Working Capital Determinants and Firm Performance
Authors: Mazlan Ahmad Rizal , Leng Choong Yuen
Published: June 2021

This research examines working capital management moderating role on the relationship between the key determinants of working capital and firm performance among 282 public-listed manufacturing firms in Malaysia for the period of 2010 to 2014. In this study, working capital management components are categorized into working capital requirement and net liquid balance. The evidence suggests that the relationship between critical determinants of working capital and firm performance is moderated by both working capital requirement and net liquid balance. Further, the results show that the research framework does form a contemporary working capital management model.
Debts Relief Order and Administration Order for Debtors in the United Kingdom
Authors: Azmi Ruzita , Abd Razak Adilah , Ahmad Siti Nur Samawati
Published: June 2021

Debtor’s pre-rehabilitation is a measure given to a debtor in order to avoid bankruptcy once he failed to fulfil his financial commitment with his creditors. The pre-rehabilitation schemes can be obtained through court or out of court’s settlement. The most common type of pre-rehabilitation that court based in the United Kingdom (UK) is Individual Voluntary Arrangement (IVA), which usually applicable to debtors with a large number of debts. Meanwhile, for a debtor with a smaller amount of debts, and disqualified from IVA, may resort to Debts Relief Order (DRO) and Administration Order (AO). On the other hand, Malaysian debtors may only resort to Voluntary Arrangement (VA) modelled after the IVA practised in the UK to avoid bankruptcy. Considering the importance to give more options for pre- rehabilitation schemes for Malaysian debtors, this paper examines the provisions on DRO and AO in the UK. The authors collected primary and secondary data from judicial decisions, textbooks, reports and articles from both law and non-law journals. This paper concludes by showing that if Malaysia emulates the UK and introduces DRO and AO, debtors in Malaysia will have two more bankruptcy pre-rehabilitation to complement the VA.
Innovation Co-operation Impact on Operations of Small, Medium and Large (SML) Firms
Authors: Abubakar Mohammed Ndaliman
Published: June 2021

Nowadays innovation co-operations have contributed to the success and improvement of firm businesses globally. This study sought to examine how innovation co-operation influences the activities of small, medium and large (SML) firms to become innovative and perform effectively. Using a dataset of a survey study based on Malaysian Innovation Survey (NIS) and European community innovation survey (CIS) reports, a total of 1178 firms cutting across small, medium and large (SML) companies for manufacturing and service firms were examined using an open innovation paradigm in practice to understand the extent of co-operation and collaboration in performing innovation activities. The study data were analysed using descriptive statistics and logic regression model estimation for ease of comprehension. The findings showed that almost all the companies survey were involved in performing one innovation or the other. Furthermore, it reveals that different partnership was sought for co-operation and collaboration in performing their innovations.
Task Performance and Skills in IR 4.0: The Moderating Effect of Attitude
Authors: Popoola Oluwatoyin Muse Johnson , Che Ahmad Ayoib , Arowolo Rachael Oluyemisi , Malek Mazrah
Published: June 2021

In the advent of artificial intelligence, internet of things, self- driving vehicles, nanotechnology, renewable energy, quantum computing, and biotechnology has taken centre stage. New markets will emerge, partly or wholly displacing others that will require new skill sets for employment and transform how and where people work. Thus, the skills required in both old and new occupations are bound to change in a specific working environment and transform how and where people work. The objective of this study is to examine the moderating impact of attitude (ATT) on skills (SK) and task performance fraud risk assessment (TPFRA) of professional accountants conceptually. This study possesses the capacity to impact the ethical, legal, regulatory, and institutional framework. Furthermore, the study possesses the abilities to persuade the efficient and effective policy formulations and enhance capacity building of the workforce in the public sector. To the best of the researchers’ knowledge, this may perhaps be the first conceptual study on the accountant's attitude as an indispensable capability requirement for skills and task performance fraud risk assessment in the specific working environment.
Board of Directors’ Interest in Share Ownership and Earnings Management
Authors: Jehu Philip , Ibrahim Mohammad Azhar
Published: June 2021

In this study, we examine the effect of directors’ ownership on earnings management practices. Explicitly, we draw from the agency theory to distinguish between ownership by non-executive directors and ownership by executive directors to investigate reasons for directors and managerial opportunistic behaviour. Utilising data from a sample of 864-firm-year observations ranging from 2009 to 2017 period, we test our hypothesis through OLS regression. We find that non-executive directors’ interests in shareholding are significantly associated with higher levels of earnings management. We observed a decrease in abnormal accruals on the overall basis of the combined ownership of both executive and non-executive directors. Overall, ownership by all directors combined significantly reduces managerial opportunism. By contrast, there is no evidence that executive directors’ ownership mitigates managerial opportunism. This paper contributes to corporate governance literature, particularly when the independence of board members is essential. This study disaggregates board ownership into executive holdings and non-executive holdings, dimensions which were hitherto rendered as managerial ownership or board ownership. These findings imply firms’ corporate governance policy and regulations.
The Effect of Internal Control Systems and Procrastination on Public Sector Employees
Authors: Zahari Afzal Izzaz , Said Jamaliah , Arshad Roshayani
Published: June 2021

Internal control is a control mechanism that keeps in check the structure for it to operate within the intended parameters and target objectives. The paper offers an overview effectiveness of internal control on whether it achieves the purpose of control the organisation in reducing the laziness in public sector employees. The overall design approach is through the analysis of internal control systems from the Committee of Sponsoring Organisation (COSO) framework. Data was collected through the distribution of questionnaires towards 106 government organisations based on the contents of five components of internal control, which consist of the control environment, risk assessment, control activities, information and monitoring activities. A total sample of 118 government employees returned the questionnaires. Through the analysis of the internal control system, the overview is then observed on whether it would improve overall organisational performance. The study indicated that only a single component of internal control systems (monitoring) is an effective mechanism towards reducing procrastination. The usefulness on whether having strong controls can improve overall organisation performance in the public sector provides a different perspective as government employees have different motivations from private sector employees. The paper contributes towards understanding human behaviour in terms of its reaction towards control systems. It is also from a public sector viewpoint of which internal control effectiveness must be strong in order to increase effectiveness.
Tax Structure and Economic Development: An Infrastructural Viewpoint
Authors: Uhuaba Okezie , Siyanbola Tunji
Published: June 2021

Underdevelopment in Nigeria was attributed to the governments’ inability to invest in infrastructure, social inclusion, creation of jobs and youth empowerment, and improved the economy’s human capacity base. Therefore, this study examines Nigeria’s tax structure and economic development from the standpoint of infrastructural deficiencies. This study’s population consisted of 4,200 tax practitioners, senior management staff of the Federal Inland Revenue Service in Lagos State. Simultaneously, Taro Yamane’s formula was used to determine the sample size of 365. Cronbach Alpha reliability coefficients take values between 0.864 and 0.952, thus confirming the reliability of data used. The study employed a survey research design using a structured questionnaire administered to senior tax practitioners and senior staff of the Federal Inland Revenue Service. A total of 85% of the questionnaire administered were retrieved while descriptive and inferential statistics were used for the data analysis. The study found that the tax structure had a significant positive effect on infrastructure in Nigeria. The study recommended that investors critically and objectively study and understand the tax base dynamics and tax rates as they affect their taxable income from their investments.
An Assessment of Electronic-Auditing and Economic Value of the Nigerian Listed Companies
Authors: Benjamin Rebecca Deborah , Adegbite Samson Adebolu , Nwaobia Appolos Nwabuisi , Adekunle Isoken Joy
Published: June 2021

The bid for an internal auditor to remain relevant in a technologically driven business and add value in a modern and complex global business environment remains a challenge in the accounting profession in Nigeria. This study evaluated the effect of electronic-auditing by internal auditors for the improved economic value of listed companies in Nigeria. The study adopted a survey research design. The sample size of the study consisted of 24 companies selected from the eleven industrial sub-sectors (Agriculture, Conglomerates, Construction, Consumer goods, financial services, Services, Health Care, ICT, Industrial goods, Natural Resources and Oil and Gas sectors) among the 161 listed companies on the Nigerian Stock Exchange as at 30 November 2019. The sample frame of this study is 5,012 respondent units, and the sample size is 501, comprising 401 internal auditors and 100 top management staff. A validated structured questionnaire with a five-point Likert-type scale was administered, and 78.443% response rate was achieved. Random sampling technique was adopted in the selection of the 24 companies with about two companies representing each sector. The research instrument was subjected to content validity and reliability test, which yielded Cronbach’s alpha coefficient value of 0.80. The findings revealed that electronic-auditing had a positive and significant effect on the economic value of listed companies in Nigeria (? = 0.061, t(393) = 4.396, p<0.05). The study concluded that possession and utilisation of electronic-auditing skills are essential for internal auditors who must have the requisite expertise to analyse the risks that advance technology requires to be able to add economic value in an organisation.
Sustaining Positive Impact of Covid-19 Movement Control Order (MCO) on Environment through New Norm - Case of Malaysia
Authors: Wan Ahmad Wan Norhayati , Ali Azharudin
Published: June 2021

The Covid-19 pandemic came and brought a big wave of shock to the entire world with several millions of recorded death. Also, its effect on business, economies and human lives is devastating. Hence, many things have changed, including our daily norms. That involves daily activity, education, and economic activities. Even though this pandemic brings fears to the community, there is still a silver lining of this situation. Everywhere around the world were reported to have positive impacts on the environment due to Covid-19 and actions taken in containing it. Literature and reports show that total emissions have decreased due to less usage of fuel, electricity, travelling and the temporary closure of factories. Less air and water pollution are reported everywhere. Despite all these, it was argued that this is going to be a temporary blessing. Things will go back to square when normal activities are restored, and lockdowns are lifted. The question is, could this positive impact be sustained? What can we do to sustain or at least minimise the environmental damage in the future? This paper presents some data on how action to contain Covid-19 such as MCO and lockdown positively impact the environment worldwide especially Malaysia; as well as suggestions on how we could sustain, if not all, some part of these positive impacts through new norms.
Examination of Performance Measurement Prospects on the Fourth Industrial Revolution in the Nigerian Selected Public Sector Agencies
Authors: Akinniyi Opeyemi Kehinde , Popoola Oluwatoyin Muse Johnson , Amadi Chukwuwuike Nathan
Published: June 2021

Performance measurement in public sector organisations has engendered concern of both practitioners and academia. In an emerging economy like Nigeria, technological breakthroughs like the fourth industrial revolution as a mechanism for enhanced performance has further excited concerns for performance measurement. Literature acknowledged that a proper measurement of performance is the base for improving the quality of public goods and services. As such, this study seeks to examine the prospects of performance measurement in the era of IR 4.0 using an exploratory multiple case study research design. Interview method to gather primary data on the phenomenon of IR 4.0 and performance measurement across ten Ministries, Departments, and Agencies (MDAs) situated in the Federal Capital Territory of Nigeria was adopted. Interview results show that though there were persons designated as management accountants, the management accounting function is performed through the accounting department. The study also observed that the internet, digitisation, broadband, and human-computer interface as aspects of IR 4.0 recorded “good” scores. However, Artificial Intelligence (AI), which is an essential attribute of IR 4.0, had inconsistent ratings. This can be attributed to the low level of awareness of the phenomenon of IR 4.0 its numerous facets which can be deployed, such that performance of typical public sector organisations ranked or measured on vale satisfaction of beneficiaries rather than target figures and annual employee appraisal. A strong political will of administrators of the sampled MDA was identified as an essential factor for fully adopting what IR 4.0 has to offer.
Nature as healer
Authors: Sam Lucy
Published: June 2021

This phenomenological research explored the phenomenon of nature as healer through the lived experience of wild swimmers at Kenwood Ladies’ Pond on Hampstead Heath (hereafter abbreviated as the Ladies’ Pond). Five semi-structured interviews were conducted to explore the experience of women who swim there. Five key themes emerged from the data analysis. These were: nature through wild swimming; perception of the place through wild swimming; the physical and psychological benefits of wild swimming; descriptive feeling benefits through wild swimming; and healing through wild swimming. These themes were explored in relation to relevant literature. A textural description was then written to describe the essence of experiences through wild swimming, along with identifying limitations in the research and further considerations.