scholarly journals CONNECTING COMPETENCY IN INTERNAL AUDIT WITH TAX ADMINISTRATION PERFORMANCE: A CASE STUDY OF THE NIGERIAN TAX AUTHORITY

2021 ◽  
Vol 11 (No.2) ◽  
pp. 73-94
Author(s):  
Zakariya’u Gurama ◽  
Muzainah Mansor
Keyword(s):  
Internal Audit ◽  
Tax Administration ◽  
Internal Auditing ◽  
Successful Performance ◽  
Case Study Methodology ◽  
Internal Auditors ◽  
Face To Face ◽  
Study Methodology ◽  
Inland Revenue

The aim of this study is to identify and analyse internal audit competency requirement for effective auditing performance in tax administration. To achieve this, a case study methodology was employed to carry out a face-to-face interview with 9 internal auditors of the Federal Inland Revenue Service (FIRS) Nigeria. The collected data was analysed using Nvivo qualitative software. The findings of the study show that qualification, knowledge and skills are the three major indicators of internal auditors’ competency in performing effective auditing functions in tax administration. This study implies that to achieve a successful performance of internal auditing in the FIRS, competent internal audit staffs are highly needed for effective internal auditing performance.

Communication: the key for an effective interagency collaboration within the bushfire investigation network

2020 ◽  
Vol 9 (3) ◽  
pp. 299-312
Author(s):  
Marco De Sisto ◽  
John Handmer
Keyword(s):  
Knowledge Sharing ◽  
Interagency Collaboration ◽  
Feedback System ◽  
Full Time ◽  
Case Study Methodology ◽  
Content Type ◽  
Face To Face ◽  
Study Methodology

PurposeThe purpose of this study is to identify strengths and weaknesses in knowledge sharing between related post-bushfire investigative agencies. Based on this study, such a sharing of knowledge is essential to enhance collaboration amongst practitioners in the reduction and management of the risk of bushfires.Design/methodology/approachThe authors use a case study methodology; the research design is based on comparative analysis of six post-bushfire investigative departments in Italy and Australia (Victoria). A total of 44 bushfire investigators were interviewed between 2012 and 2013, across the two countries. Using focus groups and face-to-face interviews, the extent and quality of intra- and interagency knowledge sharing is analysed.FindingsDespite the desire to collaborate, there are three main conditions that prevent an effective interagency collaboration within the bushfire investigation network, namely, separation, unidirectionality and interpersonal disengagement. This study finds that knowledge sharing suffers from a missing “feedback system” culture, where agencies give each other feedback with strictly bureaucratic purposes, rather than create an ongoing learning mechanism that develops after every investigation. At agency level, we also find that, sharing investigative knowledge and experience through daily and planned meetings is a standard practice to police members; but this is not found in the fire agencies. When made cross-country comparisons between Australia and Italy, the existence of common courses, joint manuals and the sharing of human resources witnessed in Australia (Victoria) is something that would benefit Italian agencies still trapped in a competitive and jurisdictional mindset. At the same time, Australian agencies might want to reconsider the separation between bushfire suppression and investigation, a distinction that has been made clear in Italy through the creation of full-time bushfire investigator positions.Practical implicationsThis paper contributes to the improvement of interagency collaboration through the development of an investigative “social knowledge”. It reinforces the assumption that, to reduce and effectively manage the risk of bushfires, a combined effort from different stakeholders involved in forensic investigation is necessary.Originality/valueGiven the lack of research undertaken in the area of bushfire investigation, the current paper represents a unique piece of work. It is unusual, not only in identifying the current issues within the bushfire investigation network but also in providing agencies with theoretical and practical insights on how to reduce the extremely high number of bushfires and their risks.

scholarly journals Japanese Language as an Organizational Barrier for International Students to Access to University Services: A Case of Aoyama Gakuin University

2016 ◽  
Vol 6 (4) ◽  
pp. 956-966
Author(s):  
Hiroyoshi Hiratsuka
Keyword(s):  
International Students ◽  
Language Proficiency ◽  
Japanese Language ◽  
Case Study Methodology ◽  
Face To Face ◽  
Study Methodology ◽  
University Services ◽  
The University ◽  
Participatory Observation

In 2011, Aoyama Gakuin University (AGU) started a government-funded degree program (taught in English) to accept international students with limited or no Japanese language proficiency. However, the students faced obstacles in accessing all of the university resources provided. In this article, I investigated Japanese language as an organizational barrier for students accessing to campus resources. I utilized the case study methodology through participatory observation on campus and face-to-face interviews.

Merger regulation in Central and Eastern Europe: Evidence from Hungary, Romania and Slovenia

2002 ◽  
Vol 52 (3) ◽  
pp. 327-345 ◽  
Author(s):  
T. Kravtseniouk
Keyword(s):  
Eastern Europe ◽  
Central And Eastern Europe ◽  
Merger Control ◽  
Substantial Part ◽  
Economic Competition ◽  
Close Link ◽  
Case Study Methodology ◽  
Domestic Markets ◽  
Study Methodology

This paper shows the principal features of merger control in selected transition economies of Central and Eastern Europe (CEE), namely Hungary, Romania and Slovenia, by applying case study methodology. The presented findings are based on the analysis of Hungarian, Romanian and Slovenian competition law and merger rulings reached by the Competition Offices of these countries. A substantial part of the conclusions is drawn from a sample of 42 merger applications processed by the Office of Economic Competition of Hungary between 1994 and 2000. The results of empirical analysis demonstrate the considerable flexibility of merger control in the studied countries, its orientation towards the future of domestic markets and a close link with industrial policy. The paper also highlights the areas of interdependence of competition policy and transition and argues that merger control in the studied CEE countries may be regarded as currently adequate to the requirements imposed by transition.

A Profile of Wine Tourism Entrepreneurs: Study in Portugal

2019 ◽  
Vol 6 (1) ◽  
pp. 25-39
Author(s):  
Adriana Backx Noronha Viana ◽  
Luísa Cagica Carvalho ◽  
Inna Sousa Paiva
Keyword(s):  
Qualitative Data ◽  
Qualitative Case Study ◽  
Innovation Capability ◽  
Critical Perspective ◽  
Case Study Methodology ◽  
Wine Tourism ◽  
Learning Capacity ◽  
Study Methodology

Background: Wine tourism is one of the tourism components adopted as part of Portugal’s strategy due to its eminence as a wine producer. Such strategy has received great prominence in recent years and aims to promote regional development from an economic, social, cultural and environmental perspective. The aim of this study was to understand the entrepreneur profile in this sector. Methods: The study uses a qualitative, case study methodology with data analysis and triangulation. In this study, a literature review of scientific studies was carried out on the scientific knowledge in the area of study from a critical perspective and an interview was conducted where qualitative data were collected. Results and Discussion: The entrepreneurs have shown the following characteristics: initiative, innovation capability, optimism, creativity, creative energy, tenacity, selfconfidence, capability for long term involvement with the project, and learning capacity. Conclusion: The study shows that most entrepreneurs state that they have established partnerships with other companies, particularly with restaurants, catering businesses, hotel units, tourism companies and companies that organize tours. This is one of the factors of economic importance recognized by another study which enables increased prominence of the company and widens the value of wine tourism.

scholarly journals Roles, relationships and emotions: Student teachers’ understanding of feedback as interpersonal

2021 ◽  
pp. 003452372198937
Author(s):  
Caroline Elbra-Ramsay
Keyword(s):  
Teacher Education ◽  
Student Teachers ◽  
Small Scale ◽  
First Year ◽  
Case Study Methodology ◽  
Study Methodology ◽  
Undergraduate Programme ◽  
Phenomenological Case Study ◽  
International Teacher

This paper reports the findings of a small-scale study seeking to investigate how student teachers, within a three-year undergraduate programme, understand feedback. Feedback has been central to debates and discussion in the assessment literature in recent years. Hence, in this paper, feedback is positioned within the often-contradictory discourses of assessment, including perspectives on student and teacher feedback. The study focused on two first year undergraduate student teachers at a small university in England and considered the relationships between their understanding of feedback as a student, their understanding of feedback as an emerging teacher, and the key influences shaping these understandings. A phenomenological case study methodology was employed with interviews as the prime method of data collection. Themes emerged as part of an Nvivo analysis, including emotional responses, relationships and dialogue, all of which appear to have impacted on the students’ conceptual understanding of feedback as indelibly shaped by its interpersonal and affective, rather than purely cognitive or ideational, dimensions. The paper therefore seeks to contribute to the wider feedback discourse by offering an analysis of empirical data. Although situated within English teacher education, there are tentative conclusions that are applicable to international teacher education and as well as higher education more generally.

scholarly journals Packaging Innovations to Reduce Food Loss and Waste: Are Italian Manufacturers Willing to Invest?

2021 ◽  
Vol 13 (4) ◽  
pp. 1963
Author(s):  
Antonella Cammarelle ◽  
Mariarosaria Lombardi ◽  
Rosaria Viscecchia
Keyword(s):  
Technological Opportunity ◽  
Case Study Methodology ◽  
Food Loss ◽  
Latent Demand ◽  
2030 Agenda ◽  
Multiple Case ◽  
Study Methodology ◽  
Per Capita ◽  
Global Food

The target 12.3 of the 2030 Agenda by the United Nations (UN) calls for halving per capita global food loss and waste. In this regard, the Food & Drink industry (F&D) could play a crucial role in reducing food waste and improving food safety by adopting healthy and eco-innovation packaging. Thus, this paper aims to investigate the F&D manufacturers’ willingness to invest in packaging innovations, such as active, intelligent, and compostable ones to achieve the UN target. In order to reach the stated objective, a multiple case study methodology was developed and administered to a sample of Italian micro and small-medium entrepreneurs located in the Apulia region. Results show that many firms were aware of their need for packaging innovation and of the available technological opportunity. However, only the F&D manufacturers who showed a Real demand, according to a taxonomy approach which also considers the Potential and Latent demand for the innovation, were effectively prompt to invest. Finally, most of the interviewed manufacturers were willing to invest in at least one packaging innovation, choosing mainly between the active packaging and the compostable one.

scholarly journals Manufacturing Pre-Decisions: A Comparative Analysis of Environmental Impact Statement (EIS) Reviews in Brazil and Portugal

2019 ◽  
Vol 11 (12) ◽  
pp. 3235 ◽  
Author(s):  
Caroline Fan Rocha ◽  
Tomás B. Ramos ◽  
Alberto Fonseca
Keyword(s):  
Environmental Impact ◽  
Review Process ◽  
Participant Observation ◽  
Case Study Methodology ◽  
Environmental Impact Statements ◽  
Multiple Case ◽  
Study Methodology ◽  
Environment Agency ◽  
Review Reports

The review of environmental impact statements (EIS), despite its relevance to impact assessment effectiveness, has received scarce scholarly attention. Few studies have gone beyond the realm of regulatory evaluations to understand the managerial meanders of the review process. This study evaluated the responsibilities, procedures, information inputs, and scope of EIS reviews within two environmental authorities: APA (Portuguese Environment Agency), in Portugal, and SEMAD (State Secretariat for Environment and Sustainable Development), in the Brazilian state of Minas Gerais. Based on a qualitative multiple-case study methodology informed by participant observation, unstructured interviews, and content analysis of 12 EIS review reports, the study provided what is arguably one of the most detailed characterizations of EIS review to date. While following similar institutional arrangements and broad procedural steps, the EIS review has important differences in APA and SEMAD. Overall, the Portuguese agency was found to have a more structured, participative, interdisciplinary, detailed, and grounded review, thus meeting some of the good practices often cited in the literature. The EIS review reports prepared by APA reviewers were also found to provide a profoundly more complete and transparent account of the review process. The details of the review process revealed in the article can affect perceptions around the legitimacy and reliability of reviewers’ recommendations.

Cooperative behaviour and place branding: a longitudinal case study in Italy

2016 ◽  
Vol 19 (2) ◽  
pp. 156-172 ◽  
Author(s):  
Chiara Rinaldi ◽  
Alessio Cavicchi
Keyword(s):  
Geographical Area ◽  
Place Branding ◽  
Cooperative Behaviour ◽  
Longitudinal Case Study ◽  
Case Study Methodology ◽  
Content Type ◽  
Study Methodology ◽  
As Relationship

Purpose This paper aims to understand the motivations driving cooperative behaviour between heterogeneous stakeholders in place-branding activities, focusing on contract-based and relation-based cooperation constructs. Design/methodology/approach The longitudinal case study method is used to help understanding how the investigated network has evolved over four years from an attempt to build a regional umbrella-brand to a network contract between 13 enterprises. Findings The findings suggest that the relationships of trust and shared values among stakeholders are essential to foster cooperation, but also that contract-based governance complements a relation-based governance, enhancing the performance of the alliance. Research limitations/implications The main limitation is related to the case study methodology, as results are strongly dependent on the specific characteristics of the stakeholders and the geographical area analysed. Social implications The role of stakeholders in building a place brand is increasingly important. When analysing cooperative behaviour drivers, more attention should be paid to such intangible assets as social, human, relational and organisational capital. Originality/value This longitudinal case study emphasises that for success in place-branding activities, contract-based cooperation can be particularly useful at the beginning of a network alliance, while relation-based cooperation ensures the strength and continuity of the partnership but it takes time to develop. Responsible leaders, working as relationship facilitators/enablers, are important to keep network members engaged, by creating trust and favouring mutual beneficial relationships between stakeholders.

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