scholarly journals MANDATORY AUDITOR ROTATION: THE PERCEIVED BENEFITS AND DRAWBACKS (A CASE STUDY IN BPK)

2020 ◽  
Vol 6 (1) ◽  
pp. 35
Author(s):  
Putri Anggraini
Keyword(s):  
Primary Data ◽  
Perceived Benefits ◽  
Statistical Assessment ◽  
The Public ◽  
Auditor Rotation ◽  
Rotation Scheme ◽  
Mandatory Rotation ◽  
The Impact ◽  
Independence In Appearance

After years of implementation of the policy, there is an inconclusive opinion of whether a mandatory auditor rotation could improve the independence of auditors, including those working within the public sector, such as BPK. This study intends to empirically test the impact of mandatory rotation towards auditors' independence in fact and in appearance. Additionally, the study examines how auditor satisfaction towards the policy affects their perceived benefits and drawbacks of the scheme. Following a statistical assessment of primary data using the independent-samples t-test, findings show that independence in appearance of auditors would be enhanced as a result of mandatory rotation. The rotation policy, however, could not by itself improve auditors’ independence in fact. Consequently, complementary schemes are needed to preserve the independence in fact of auditors. Further, auditors who have a favorable view of mandatory rotation would assume that the mechanism offers more advantages than disadvantages. On the other hand, unhappy employees would perceive that mandatory rotation brings more adverse effects than positive ones. The vast majority of respondents also believe that the rotation mechanism is necessary to be implemented in BPK. Lastly, a number of valuable respondent inputs aimed to improve the rotation scheme are elaborated in this study.

scholarly journals Effects Of Rotation On Auditor Independence And Quality Of Audit Service In Malaysian Banking Industry

2012 ◽  
Vol 6 (2) ◽  
pp. 249 ◽  
Author(s):  
Kabiru Isa Dandago ◽  
Nur Diyana Binti Zamro
Keyword(s):  
Audit Quality ◽  
Banking Industry ◽  
Auditor Independence ◽  
Primary Data ◽  
Auditor Rotation ◽  
Mandatory Requirement ◽  
Banking Institutions ◽  
Mandatory Rotation ◽  
The Impact

This study highlights the nature of auditor rotation in the Malaysian banking industry and its effects on auditor independence and quality of audit service in the industry. To generate primary data for analysis, interviews were conducted on officials of two banking institutions and one accounting/audit firm. The study finds that there have not been significant changes in the annual appointment of auditors in the Malaysian banking institutions over the last ten years, suggesting that there is a good working relationship between the auditors (especially the Big4) and the banks. This allows room for continuous debate on the need for mandatory rotation as a<br />means for ensuring auditor independence and high audit quality in the Malaysian banking industry. In the absence of statutory/mandatory requirement for auditor rotation, it is recommended that the Malaysian banking institutions should be carefully evaluating the impact auditor rotation would have on the quality of audit work on their current and future financial statements, as they decide whether to rotate their auditors or not.

scholarly journals Defining and Quantifying Intermittency in the Power Sector

Energies ◽  
2020 ◽  
Vol 13 (13) ◽  
pp. 3366
Author(s):  
Daniel Suchet ◽  
Adrien Jeantet ◽  
Thomas Elghozi ◽  
Zacharie Jehl
Keyword(s):  
Power Source ◽  
Production Data ◽  
Power Sector ◽  
Predictive Capacity ◽  
The Public ◽  
Current State ◽  
Definition Of ◽  
Quantitative Definition ◽  
The Impact

The lack of a systematic definition of intermittency in the power sector blurs the use of this term in the public debate: the same power source can be described as stable or intermittent, depending on the standpoint of the authors. This work tackles a quantitative definition of intermittency adapted to the power sector, linked to the nature of the source, and not to the current state of the energy mix or the production predictive capacity. A quantitative indicator is devised, discussed and graphically depicted. A case study is illustrated by the analysis of the 2018 production data in France and then developed further to evaluate the impact of two methods often considered to reduce intermittency: aggregation and complementarity between wind and solar productions.

scholarly journals Environmental Movement and the Conservation of Forest: A Case Study on Ratargul Swamp Forest of Sylhet, Bangladesh

2019 ◽  
pp. 1-7
Author(s):  
Kazi Moriom Jahan ◽  
Afm Zakaria
Keyword(s):  
Data Collection ◽  
Group Discussion ◽  
Environmental Movement ◽  
Primary Data ◽  
Environmental Groups ◽  
Forest Department ◽  
Swamp Forest ◽  
Level Of Involvement ◽  
The Impact

Aims: The aim of this paper is to explore and analyze the scope and nature of the environmental movement that may shape the existing management. Study Design: This paper is a qualitative study and based on empirical research. It focuses on the impact of environmental movements around Ratargul Swamp Forest Place and Duration of Study: This research was done around the Ratargul Swamp Forest located in on Sylhet district of Bangladesh. The study period was from January 2016 to November 2017. Methodology: For the primary data collection, 47 respondents were selected by using purposive sampling on the basis of their level of involvement. Data was collected from local people, environmental groups and the forest department. Data collection methods were key informant interview, in-depth interview, case study, focus group discussion and archival research. Results: People of Ratargul village are now more aware of the harmful activities of uncontrolled tourism while the Forest Department brings new management policies and practices in response to the local and civil pressure. It is also found that the Climate Resilient Ecosystem Livelihoods (CREL) project in Bangladesh actually works to negate the strength of the environmental movement rather than as a conservation proponent. The Forest Department is successful to implement their projects due to a lack of coordination between local activists. According to the respondents, 31.1% mark this movement as successful, 23.4% opine as completely failure and while remaining 44.4% thinks that it is partially successful. Conclusion: A strong, integrated, coordinated and organized form of resistance or movement is needed to break up the hegemony of Forest Department that may save the Ratargul Swamp Forest from ongoing damage.

scholarly journals Analisis Perubahan Persepsi Jamaah Dakwah Ustadz Evie Effendi Di Kota Bandung

2019 ◽  
Vol 19 (1) ◽  
pp. 51-62
Author(s):  
Nadhillah Kusindriani ◽  
Martha Tri Lestari
Keyword(s):  
Qualitative Approach ◽  
Case Study Method ◽  
Public Figure ◽  
The Public ◽  
The Impact ◽  
Research Show

Ustadz Evie Effendi was a public figure who is known by the public as a modern ustadz that use the Sundanese language when do Da’wah. The perceptions given by the society particularly of ustadz Evie Effendi Da'wah pilgrims are positive until ultimately ustadz Evie exposed "misinterpretation" case in August 2018 when he misinterpreted a verse in the Sura in the Quran. The occurrence of a case of "misinterpretation" had a significant impact for ustadz Evie Effendi, one of them is a lot of pilgrims from ustadz Evie Effendi in Bandung which is no longer a loyal following lectures activities conducted by him. The existence of the impact that occurs from the "misinterpretation" case encourages researchers to see how the changes in perception that occurred in ustadz Evie Effendi Da'wah worshipers in Bandung. This study used a qualitative approach through the case study method uses the concept of Yin (2015). The results of this research show that changes in perception that occurred in Ustadz Evie Effendi Da'wah worshipers in Bandung is different for adult ages (40 – 50 years) and adolescents (20 years) as well as temporary caused culture society Indonesia which is permissive.Ustadz Evie Effendi merupakan seorang publik figur yang dikenal oleh masyarakat sebagai ustadz kekinian yang menggunakan bahasa Sunda ketika ceramah. Persepsi yang diberikan masyarakat khususnya jamaah dakwah ustadz Evie Effendi positif sampai pada akhirnya ustadz Evie terkena kasus “salah tafsir” pada bulan Agustus 2018 ketika ia salah menfasirkan ayat dalam suatu surat di Al-Quran. Terjadinya kasus “salah tafsir” memberikan dampak yang cukup besar bagi ustadz Evie Effendi salah satunya adalah banyak dari jamaah dakwah ustadz Evie Effendi di Kota Bandung yang tidak lagi setia mengikuti kegiatan ceramah yang dilakukan ustadz Evie Effendi. Adanya dampak yang terjadi dari kasus “salah tafsir” mendorong peneliti untuk melihat bagaimana perubahan persepsi yang terjadi pada jamaah dakwah ustadz Evie Effendi di Kota Bandung. Penelitian ini menggunakan pendekatan kualitatif melalui metode studi kasus menggunakan konsep Yin (2015). Hasil penelitian ini menunjukkan bahwa perubahan persepsi yang terjadi pada jamaah dakwah ustadz Evie Effendi di Kota Bandung berbeda untuk kalangan usia dewasa (40 – 50 tahun) dan remaja (20 tahun) serta bersifat sementara yang disebabkan kultur masyarakat Indonesia yang permisif.

scholarly journals HOW DOES THE INSTITUTIONAL CONTEXT OF AN EMERGING ECONOMY SHAPE THE INNOVATION TRAJECTORY OF DIFFERENT TYPES OF COMPANIES? A CASE STUDY OF INDIA

2020 ◽  
Vol 14 (2) ◽  
pp. 36-51
Author(s):  
Harini Mittal
Keyword(s):  
Multinational Corporations ◽  
Institutional Context ◽  
Emerging Economy ◽  
Qualitative Assessment ◽  
Primary Data ◽  
Institutional Voids ◽  
Innovation Strategies ◽  
Start Ups ◽  
The Impact

Institutional voids faced by emerging economies have received a lot of attention in recent literature. However, the impact of institutional voids in an emerging economy on the level of company innovation strategies and output is a less researched topic. Using India as a case study, this paper presents a qualitative assessment of the impact of the institutional context of this emerging economy on innovation strategies and consequent outputs of private Indian companies of various sizes and ages. Primary data for the study were collected by means of surveys, in-depth interviews, and secondary data sources including government reports, World Bank and United Nations reports, research articles, and in-depth industry surveys. The paper concludes that in India, large companies and start-ups are more innovative. Most innovations are imitative in nature, and/or driven by customer requirements, and/or international quality norms. “New-to-the-world” innovations are scarce and are mostly driven by multinational corporations (MNCs), government institutions, and to some extent large Indian companies. The paper concludes that in a rapidly emerging economy like India, large companies are more innovative because of their resilience, internal systems, and capabilities that can overcome voids, and exploit opportunities. The fast-paced transitions have created more opportunities for start-ups than small and medium-sized enterprises (SMEs), thereby creating unequal innovation opportunities for companies of different sizes and ages, as distinct coping strategies are required for innovation to occur.

scholarly journals The Value of Ecological Plantings in Public Gardens

2009 ◽  
pp. 43-59
Author(s):  
Chris Flynn
Keyword(s):  
Vegetation Type ◽  
Educational Benefits ◽  
Public Gardens ◽  
The Public ◽  
South Wales ◽  
Potential Applications ◽  
Royal Botanic Gardens ◽  
Ecological Planting ◽  
The Impact

This paper has been developed from a third year dissertation written as part of the Diploma in Horticulture course at the Royal Botanic Gardens, Kew. It serves as an overview of the subject of ecological planting and its potential applications within public gardens. It also outlines some scientific benefits regarding ecological studies, the impact that this type of planting may have on horticulture (both in gardens and the nursery trade), and the educational benefits for the public and school groups. The case study below looks at the viability of representing a section of Snow Gum Grassy Woodland (a vegetation type found in New South Wales, Australia) outside in Coates Wood, Wakehurst Place, UK.

scholarly journals Tugas PI

2021 ◽  
Author(s):  
Jean Michael Sitanayah
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Primary Data ◽  
Fisheries Regulation ◽  
Partnership Agreement ◽  
The Impact ◽  
Opening Up

The new policy to provide broad flexibility to capture lobster seeds is the same as opening up massive exploitation and welcoming the extinction of lobster seeds in Indonesia. The commitment of lobster seed exporters to develop cultivation is very doubtful and is suspected of using partnerships with lobster cultivators as an effort to obtain a lobster seed export license only. After obtaining the license, the exporters are predicted to break the partnership agreement. Therefore, there needs to be an evaluation, given that business actors are not ready with supporting facilities and infrastructure to carry out the cultivation. This qualitative research leads to a case study of the impact of a new policy regarding the export of lobster seeds on the sustainability of lobster in Indonesia. This study uses primary data and secondary data to explore and explain the impact of Minister of Marine Affairs and Fisheries Regulation Number 12 of 2020 in order to draw general conclusions and support the theory.

The Impact of Cutbacks From a Major State Financial Crisis on Organizational Trust

2021 ◽  
pp. 027507402110530
Author(s):  
Marco Tulio Zanini ◽  
Carmen Migueles ◽  
Juliana Carvalho
Keyword(s):  
Financial Crisis ◽  
Organizational Trust ◽  
Longitudinal Case Study ◽  
Public Servants ◽  
Negative Behaviors ◽  
The Public ◽  
Negative Effect ◽  
The Impact

Previous research has shown that cutbacks in public spending often impact the range and quality of the public services delivered, leading to negative behaviors on the part of public servants. This article examines how sudden cutbacks caused by a major state financial crisis have an impact on interpersonal trust within a special police unit. We present the results of a longitudinal case study using a combination of qualitative methods. The lack of foreseeability and reliability caused by drastic changes resulting from cutbacks has a negative effect on members’ trust in their capacity to perform.

The Role of Innovation Capital on the Public Infrastructure Project Performance in UAE

2021 ◽  
Vol 39 (10) ◽  
Author(s):  
Sulayem Saleh Musallam Saeed Almuharrami ◽  
Norhidayah Binti Mohamad
Keyword(s):  
Performance Improvement ◽  
United Arab Emirates ◽  
Project Performance ◽  
Primary Data ◽  
Public Infrastructure ◽  
The Public ◽  
Infrastructure Project ◽  
The Impact ◽  
Innovation Capital

UAE is one of the leading countries in the Middle East that has achieved a rapid growth in its economy over the last decades. In a few years, the UAE has built several infrastructure projects, which reflects the state trends towards improving the provided services to the public. The aim of this paper is to investigate the impact of innovation capital on the infrastructure project performance in the United Arab Emirates. This study used a quantitative method design. The population of this study comprised all unlisted infrastructure company providers within the UAE, while the sample was 293 employees from these companies. This study relies on the primary data measurements; the questionnaire instrument was used. The current study has found that there is a positive and significant relationship between innovation capital and infrastructure project performance improvement.

Additional Opinions and Judicial Diversity at the International Court of Justice

2020 ◽  
pp. 246-262 ◽  
Author(s):  
Hemi Mistry
Keyword(s):  
Gender Diversity ◽  
Personal Characteristics ◽  
International Court Of Justice ◽  
The Public ◽  
Court Of Justice ◽  
International Court ◽  
The Public Sphere ◽  
The Individual ◽  
The Impact

Additional opinions—that is, dissenting opinions, separate opinions, and declarations—are, by definition, the primary institutional mechanism through which judges can express their individual views on a particular decision, as distinct from the judgment or decision proclaimed on behalf of the institution. Therefore, within the public sphere they are the principal institutional manifestation of the individual—and thus the individuality—of the judge. Consequently, for those who seek to understand the impact of certain personal characteristics upon how a judge discharges their professional functions and, in turn, the wider institutional and systemic implications of the participation of individuals bearing those characteristics, the study of additional opinions would seem a useful analytical enterprise. Using gender diversity at the International Court of Justice as a case study, the purpose of this chapter is twofold: first, to explain the relationship between diversity and additional opinions, and second, to explore the methodological potential, and challenges, that the study of additional opinions entails.

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