scholarly journals Environmental Impacts: Local Perspectives of Selected Mining Edge Communities in Sierra Leone

2020 ◽  
Vol 12 (14) ◽  
pp. 5525 ◽  
Author(s):  
Prince T. Mabey ◽  
Wei Li ◽  
Abu J. Sundufu ◽  
Akhtar H. Lashari
Keyword(s):  
Sierra Leone ◽  
Environmental Impacts ◽  
Environmental Sustainability ◽  
Environmental Protection Agency ◽  
Secondary Data ◽  
Noise Pollution ◽  
Annual Reports ◽  
Mining Operations ◽  
Mining Company ◽  
Analysis System

Despite its contributions to the development of the country, the mining sector in Sierra Leone, has been attributed to a multitude of impacts on the environment. This article focuses on assessing the environmental impacts of mining in mining edge communities in Sierra Leone. A survey of 360 people from three mining edge communities (Sierra Rutile Limited (SRL), Bonthe district; Octea Mining Company (OMC), Kono district and Sierra Leone Mining Company (SLM), Port Loko district) was conducted. Key informant interviews, focus groups, and secondary data sources - Government policies and regulatory documents, government’s Mines Department annual reports-provided data for this article. Data were analyzed using the Statistical Analysis System with a mean separation done at α = 0.05 (SAS version 9.4). As a result of mining operations, the rates of deforestation, land degradation and destruction of farmlands, inadequate availability of clean water, poor air quality and noise pollution were the main impacts exacerbated by rutile, iron ore and diamond mining. Strategies as recommended by the local communities to be put in place, to restore ecological function in the mining edge communities include, the Environmental Protection Agency (EPA), the Mines and Mineral Agency, and other responsible authorities addressing weakness in mining and environmental policies, thereby strengthening enforcement and monitoring regulations relating to mining operations; and companies embarking on rehabilitation, reclamation, and restoration measures to ensure environmental sustainability.

scholarly journals Analysis of Factors that Influence Mandatory Annual Report Disclosures at The IDX Mining Company

2019 ◽  
Vol 1 (2) ◽  
pp. 424-439
Author(s):  
Mimelientesa Irman ◽  
Lisa Fitrianis
Keyword(s):  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Size ◽  
Mandatory Disclosure ◽  
Mining Company ◽  
Independent Variable

This research aims to examine the influence of company size, company age, ownership structure and profitability on mandatory disclosures of mining company annual reports. The population in this research were all mining companies listed on the Indonesia Stock Exchange in 2013-2017, which were 41 companies. Sample selection was done by purposive sampling method and 14 selected companies were selected. The data used in this research was secondary data by collecting company annual reports from the Indonesia Stock Exchange website, www.idx.co.id. While the analytical method used are classical assumption and hypothesis testing and regression analysis. The results of this study show that the variable company size, company age, and profitability had an influence to mandatory disclosure of annual reports, while the ownership structure had not influence to mandatory disclosure of annual reports. All of independent variable in this research had an influence to mandatory disclosure of annual reports. Keyword : Company Size, Company Age, Ownership Structure, Profitability and Mandatory Disclosure.

scholarly journals Firm Characteristics, Corporate Governance and Tax Avoidance:Study on Mining Companies in Indonesia

2021 ◽  
Vol 04 (11) ◽  
Author(s):  
Sri Suranta ◽  
Keyword(s):  
Corporate Governance ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Annual Reports ◽  
Firm Characteristics ◽  
Mining Company ◽  
Mining Companies ◽  
Kolmogorov Smirnov ◽  
The Relationship ◽  
Smirnov Test

This research was conducted with the aim of: (1) to determine whether firm characteristics and corporate governance affect tax avoidance in mining companies in Indonesia, and (2) to determine whether corporate governance moderates the relationship between firm characteristics and tax avoidance. The research sample is all mining companieslisted on the IDX forthe period 2015 to 2018, totally 156 observations. From 156 observations, 84 observations can be analyzed. This research data is secondary data in the form of mining company Annual Reports obtained from the official website of the IDX, namely www.idx.co.id and the official websites of the respective companies. Data analysis to test data normality used the Kolmogorov Smirnov test. Hypothesis testing uses moderated regression analysis (MRA) with SPSS. The result of the analysis shows that firm characteristics consisting of leverage and ROE have an effect on tax avoidance, while company size has no effect on tax avoidance. Another result is that CG as measured by the proportion of independent commissioners does not moderate the relationship between firm characteristics and tax avoidance.

scholarly journals Green Behavior and Financial Performance: Impact on the Malaysian Fashion Industry

SAGE Open ◽  
2020 ◽  
Vol 10 (3) ◽  
pp. 215824402095317
Author(s):  
Qaisar Ali ◽  
Asma Salman ◽  
Shazia Parveen ◽  
Zaki Zaini
Keyword(s):  
Financial Performance ◽  
Environmental Sustainability ◽  
Business Models ◽  
Secondary Data ◽  
Iso 14001 ◽  
Annual Reports ◽  
Fashion Industry ◽  
Performance Impact ◽  
Managerial Implications ◽  
Green Behavior

The dogma of conscious environmental behavior has laid the paradigm for sustainable consumer behavior. Modern-day corporates have introduced innovative business models to add a new value to manage fluctuations in consumer behaviors and rejuvenate their financial performance. Similarly, in fashion industry, textile firms have warmly embraced the new business models and widely adopted environmental management systems (EMSs) to contribute to environmental sustainability. This research aims to explore eco-consumerism and its impacts on the financial performance of textile firms in Malaysia. The secondary data of textile firms’ performance from 2013 to 2015 were collected from an online database and annual reports of firms’ web portals. The findings reveal that the textile firms which successfully adopted EMS such as ISO 14001 show significant changes in performance compared with firms which are yet to adopt EMS certification. Moreover, eco-consumerism directly impacts EMS-adopted firms’ performance. Our findings are robust for practical, research, and managerial implications to classify and understand the impacts of consumers’ green behavior on corporate performance. This study contributes to understand the influence of consumers’ eco-behavior to adopt EMS and its impact on the financial performance of textile firms in Malaysia.

scholarly journals Assessment of Environmental Impacts of Quarry Operation in Ogun State, Nigeria

2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Mbuyi M Melodi
Keyword(s):  
Air Pollution ◽  
Environmental Impacts ◽  
Environmental Effects ◽  
Land Degradation ◽  
Surface Mining ◽  
Noise Pollution ◽  
Host Community ◽  
Mining Activities ◽  
Mining Operations ◽  
Ogun State

The study investigated the environmental effects of quarry operations in Abeokuta, Ogun state, while it specifically sought to identify corresponding environmental impacts posed in quarry operation and, assess the efforts towards minimizing environmental impacts of their operations. Primary data used for this study was obtained from 100 residents of the community and staffs of the company, randomly chosen and administered with structured questionnaires. Ninety one percent of the respondents noted that environmental problems like land degradation and pollution (including air, water and noise pollution) are associated with mining activities in their respective communities. Air pollution and noise pollution were found to have significant (p < 0.05). Long period (58.0%) of surface mining (71.7%) is prominent in the study area, while it posed some hazards to residents in the study area (84.0%). This includes (degradation of land and vegetation (72.0%), water pollution (44.0%), air pollution (44.0%) and noise pollution (56.0%). Noise and air pollution and governmental intervention in environmental degradation of Mining were found to have significant (p < 0.05) impact on host community as identified by staff of mine and residents. Efforts towards minimizing environmental impacts of quarrying include resettlement and compensation of affected communities (20%). Environmental effects such as land degradation and pollution of various forms (air, ground vibration and noise) in the surrounding communities where the mining activities (quarry operations) are carried out are associated with surface mining activities. It is therefore recommended that government agencies overseeing mining operations revise environmental management policy to ensure that the environmental effects of mining activities are reduced to the barest minimum.

scholarly journals Islamic Microfinance and Sustainable Development Goals in Bangladesh

2018 ◽  
Vol 2 (1) ◽  
pp. 67-80
Author(s):  
Md. Harun Ur Rashid ◽  
Mohammed Jashim Uddin ◽  
Shah Asadullah Mohd. Zobair
Keyword(s):  
Sustainable Development ◽  
Environmental Sustainability ◽  
Social Inclusion ◽  
Sustainable Development Goals ◽  
Relevant Literature ◽  
Secondary Data ◽  
Annual Reports ◽  
Microfinance Institutions ◽  
Development Goals ◽  
Islamic Microfinance

The main objective of this study is to explore the Islamic Microfinance Instruments in achieving the Sustainable Development Goals (SDGs) in Bangladesh. The methodology of this study is based on secondary data including existing relevant literature, and annual reports of different financial institutions. The findings of this study show that Islamic microfinance institutions have a broader scope to attain SDGs through their various investment modes.The study categorizes the Islamic microfinance instruments into four broadly parts which are profit and loss sharing financing, non-profit & loss sharing financing, Islamic social enterprise based financing and charity based financing which have a positive effect to the real sector of the sustainable economy that will lead towards achieving SDGs. The Islamic Microfinance institutions are continuing their efforts in attaining SDGs through their various products. With growing the potentiality, Islamic microfinance has both direct and indirect impacts on ensuring economic development, environmental sustainability, and social inclusion by creating employment opportunity, spreading knowledge and skills, making self-dependent, protecting from adverse effects. The paper also tries to put recommendations to reduce the challenges of Islamic microfinance acting as impediments to achieving the SDGs.

scholarly journals CSR Disclosure, Customer Loyalty, and Firm Values (Study at Mining Company Listed in Indonesia Stock Exchange)

2017 ◽  
Vol 2 (2) ◽  
pp. 8-14 ◽  
Author(s):  
Isnalita ◽  
I Made Narsa
Keyword(s):  
Customer Loyalty ◽  
Stock Exchange ◽  
Group Discussion ◽  
Secondary Data ◽  
Statistical Testing ◽  
Annual Reports ◽  
Weighting Method ◽  
Mining Company ◽  
Csr Disclosure ◽  
Corporate Social

This study aimed to examine the association of Corporate Social Responsibility (CSR) disclosure and the firm valueson customer loyalty as a mediating variable. The samples of this study weresourced from the mining companies listed on the Indonesia Stock Exchange of 2008-2014. The secondary data used was obtained from the annual reports accessed through idx.co.id, and the sales reports based on the mining's sub-sectors accessed through bi.go.id. The variables of CSR disclosure were measured by usingscoresof weighting the item categories of CSR disclosure, namely: special items, core items, and additional items. Meanwhile, customer loyalty was measured by using market share, and the firm values were measured by Tobin's Q. The results proved that customer loyalty was the intervening influence of CSR disclosure and the firm values. This was the first study thatapplied different weighting to the category of disclosure items to calculate the scores of CSR disclosure through a statistical testing. Further research, then,can use the survey or focus group discussion (FGD) to determine the weighting method.

Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Service Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connection ◽  
Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

A Study On Employee Perception On Effectiveness Of Training Programs In Myanmar Citizens Bank

2019 ◽  
Vol 118 (11) ◽  
pp. 603-618
Author(s):  
ZawZawMyint ◽  
Sandeep Poddar ◽  
Abhijit Ghosh ◽  
Amiya Bhaumik
Keyword(s):  
Research Method ◽  
Training Programs ◽  
Secondary Data ◽  
Employee Perceptions ◽  
Annual Reports ◽  
Primary Data ◽  
Roles And Responsibilities ◽  
Descriptive Research ◽  
Effectiveness Of Training ◽  
And Training

In banking industries, employees are entrusted with different roles and responsibilities, and training enables them to carry out these roles and responsibilities efficiently by let them to learn new things. Moreover, it will prepare them to take up higher responsibilities in the future. Therefore, this study focuses to analyze the employee perceptions on effectiveness of Training Programs in Myanmar Citizens Bank (MCB).  By using the descriptive research method, primary data are collected from the responsible persons and employees of MCB in head office, branches. Secondary data are gathered and scrutinized from relevant text books, records and annual reports from MCB. The research revealed that there are four kinds of training programs in MCB. Moreover, this paper revealed that MCB successfully delivered its training programs in year 2015 to 2018 and the trainees have positive perceptions on effectiveness of training programs in MCB. Based on these results, this paper pointed out the important facts that can give improvement actions for effective and efficient training programs in Myanmar Citizen Banks.

Good Corporate Governance, Profitabilitas, Ukuran Perusahaan dan Struktur Modal

2017 ◽  
Vol 9 (1) ◽  
pp. 1-17
Author(s):  
Hesty Juni Tambuati Subing
Keyword(s):  
Capital Structure ◽  
Board Of Directors ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Financial Reports ◽  
Basic Industry ◽  
The Capital Structure

The purpose of this research is to know about the effect of these factors Corporate Governane proxy by Institutional Ownership and Number of Board of Directors, Firm Size, and Return On Asset in basic industry and chemistry towards capital structure, and also to determine which of those factors having powerful effect to the capital structure. This research is using secondary data, such as the financial reports, annual reports and other related information of basic industry and chemistry listed in Indonesian Stock Exchange which sample were taken from 45 companies for the period of 2013 to 2014, and the choosing of these samples was based on the purposive sampling method. Panel data is used to test the effect of Institutional Ownership, Board of Directors, Return on Asset and Firm Size among as independent variables, in regard to capital structure as dependent variables. The result shows that only Return On Asset have significant effect to the Capital Structure in the basic industry and chemistry. Meanwhile Institutional Ownership, Board of Directors and Firm Size have no effect to the Capital Structure in the basic industry and chemistry. Keywords: Institutional Ownership, Board of Directors, Return On Asset, Firm Size, Capital Structure

The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016)

2019 ◽  
Vol 2 (2) ◽  
pp. 118-146
Author(s):  
Triana Meinarsih ◽  
Abdul Yusuf ◽  
Muhammad Zilal Hamzah
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Z Score ◽  
Quality Of Accounting Information ◽  
Independent Variable ◽  
A Company

Audit delay and timeliness are important factors that influence the quality of accounting information in term of relevance. This study provides empirical evidence to answer the question of how bankruptcy possibility impacts on audit delay and timeliness.  This research studies manufacturing firms listed in Indonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website of IDX. This study is a quantitative research that seek to find out relationship between independent variable and dependent variable. External secondary data used are annual reports accessed from IDX website. Measurement used is Z-Score Altman model prediction, while simple linear regression is employed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScore is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibility of a company experience bankruptcy and therefore causes audit delay and timeliness.

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