Variables affecting Corporate Governance in the Profitability of Banks in Pakistan

2014 ◽  
Vol 4 (2) ◽  
pp. 66
Author(s):  
Aisha Akram ◽  
Muhammad Omair ◽  
Huzaifa Ameen ◽  
Zohaib Khan Babar ◽  
Jawwad Hassan Jaskani
Keyword(s):  
Corporate Governance ◽  
Major Element ◽  
Small Sample Size ◽  
Profit Maximization ◽  
Small Sample ◽  
Effective Control ◽  
Future Studies ◽  
Business System ◽  
Good Corporate Governance ◽  
Executive Body

Purpose: Understanding the issue of Corporate Governance requires to think beyond the Profit maximization for the firm. Corporate governance is the effective control of the issue regarding top management. Corporate governance is the major element of the present international business system. This research therefore investigates the connection between corporate governance and financial institutions profitability in Pakistan. Methodology: For this purpose a questionnaire is being adapted and responses are gathered from the executive body in banks of all the three divisions of Southern Punjab. Findings: The research found that good corporate governance is necessary for the profitability in banks. Limitation: The limitation of the study is that we had a small sample size due to the time constraint but it provides a research framework for future studies. 

scholarly journals Dream Activity in Narcoleptic Patients During the COVID-19 Lockdown in Italy

2021 ◽  
Vol 12 ◽  
Author(s):  
Serena Scarpelli ◽  
Valentina Alfonsi ◽  
Anita D'Anselmo ◽  
Maurizio Gorgoni ◽  
Alessandro Musetti ◽  
...  
Keyword(s):  
Sleep Disturbances ◽  
Small Sample Size ◽  
Female Gender ◽  
Small Sample ◽  
Dream Recall ◽  
Cross Sectional ◽  
Future Studies ◽  
Medication Effect ◽  
Cross Sectional Design

Some studies highlighted that patients with narcolepsy type-1 (NT1) experience high lucid dream frequency, and this phenomenon has been associated with a creative personality. Starting from the well-known “pandemic effect” on sleep and dreaming, we presented a picture of dream activity in pharmacologically treated NT1 patients during the Italian lockdown. Forty-three NT1 patients completed a web-survey during Spring 2021 and were compared with 86 matched-controls. Statistical comparisons revealed that: (a) NT1 patients showed greater sleepiness than controls; (b) controls showed higher sleep disturbances than NT1 patients, and this result disappeared when the medication effect in NT1 was controlled; (c) NT1 patients reported higher lucid dream frequency than controls. Focusing on dreaming in NT1 patients, we found that (a) nightmare frequency was correlated with female gender, longer sleep duration, higher intrasleep wakefulness; (b) dream recall, nightmare and lucid dream frequency were positively correlated with sleepiness. Comparisons between low and high NT1 lucid dreamers showed that patients more frequently experiencing lucid dreams reported a greater influence of dreaming during wakefulness, especially concerning problem-solving and creativity. Overall, our results are consistent with previous studies on pandemic dreaming carried out on healthy subjects. Moreover, we confirmed a link between lucidity and creativity in NT1 patients. Considering the small sample size and the cross-sectional design, our findings cannot provide a causal relationship between lucid dreams and the COVID-19 lockdown. Nevertheless, they represent a first contribution to address future studies on this issue, suggesting that some stable characteristics could interact with changes provoked by the pandemic.

The Governance Implications When it is Outsourced

2010 ◽  
pp. 2335-2346
Author(s):  
Anne C. Rouse
Keyword(s):  
Corporate Governance ◽  
Significant Proportion ◽  
It Governance ◽  
Decision Makers ◽  
It Outsourcing ◽  
Effective Control ◽  
It Services ◽  
Enterprise Software ◽  
Good Corporate Governance ◽  
It Resources

This chapter considers the governance issues raised by the increasing use of external parties to supply IT resources (including packaged enterprise software). The chapter briefly reviews existing formal governance frameworks and their treatment of IT outsourcing, then introduces an analytical model for considering outsourcing benefits and risks. The chapter then goes on to highlight some strategic IT governance issues that become critical once a firm outsources a significant proportion of its IT services. The aim of the chapter is to alert decision makers to the fact that outsourcing IT incorporates residual risks even when widely recommended operational controls are implemented. It concludes that effective control processes are necessary, but not sufficient for good corporate governance and suggests that those responsible for corporate governance ensure that both operational and strategic governance issues are considered when IT is substantially outsourced.

Are antifungal non-inferiority trials at risk of eroding effectiveness because of bio-creep? A secondary analysis of a systematic review

2021 ◽  
Author(s):  
Adam S. Komorowski ◽  
Anthony D. Bai ◽  
Anna Cvetkovic ◽  
Omar Mourad ◽  
Carson K.L. Lo ◽  
...  
Keyword(s):  
Systematic Review ◽  
Small Sample Size ◽  
Controlled Trial ◽  
Secondary Analysis ◽  
Small Sample ◽  
Risk Of Bias ◽  
Effective Control ◽  
Erosion Risk ◽  
Randomized Controlled ◽  
Over Time

Non-inferiority randomized controlled trial (RCT) effectiveness may erode when results favour the active control over time, and when a decreasingly effective control arm is used in serial trials. We analyzed 32 antifungal noninferiority RCTs (NI-RCTs) for these scenarios in this secondary analysis of a systematic review. Our exploratory analysis suggests that the erosion risk in the effectiveness of antifungal non-inferiority trials is uncommon. Findings are limited by small sample size, and overall risk of bias.

scholarly journals Ethical disclosure in the Shari’ah annual reports of Islamic banks: discourse on Shari’ah governance, quantitative empirics and qualitative analysis

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Harun Sencal ◽  
Mehmet Asutay
Keyword(s):  
Corporate Governance ◽  
Sample Size ◽  
Small Sample Size ◽  
Explanatory Power ◽  
Small Sample ◽  
Annual Reports ◽  
Islamic Banks ◽  
Content Type ◽  
Country Level ◽  
Two Indices

Purpose As an essential component of Islamic governance for ensuring religious compliance, Shari’ah annual reports (SARs) play an important role in providing communication between Shari’ah board (SB) members and stakeholders. This paper aims to determine the ethical disclosure in SARs to identify how close the Shari’ah disclosure to the standards set by AAOIFI and also substantive morality of Islam. The research also aims to examine the factors determining disclosure performance. Design/methodology/approach Two disclosure indices are developed to generate data from the SARs: the AAOIFI standards for Shari’ah governance index for form related approach, an Islamic ethicality augmented index reflecting on substantive morality approach. The sample consists of 41 Islamic banks from 15 different countries for the period of 2007–2014. Sampled 305 SARs were examined through disclosure analysis in line with the two indices developed for this study. The econometric analysis was run to identify the factors determining disclosure performance. Findings The findings suggest that AAOIFI guidelines have an influence on the level of disclosure, even if Islamic banks have not adopted them. However, the level of disclosure for the ethically augmented index is found to be very limited with reliance on general statements in most of the cases. As part of determining factors, the popularity of Shari’ah scholars is significant for both indices, while the existence of an internal Shari’ah auditing department holds some explanatory power. The adoption of AAOIFI standards at the country level, the regulatory quality and the duration of Sharīʿah-compliance are particularly deterministic factors in terms of complying with AAOIFI standards for SARs. Originality/value Although SB is the most crucial division of corporate governance in Islamic banks in terms of securing the “Islamic” identity of these institutions, their most important communication instrument, namely, SAR, has not been explored sufficiently, alongside an insufficient attempt to constitute Islamic corporate governance. Initially, this study attempted to constitute an Islamic corporate governance framework as a theoretical construct, which provides context for the empirical part of the research and this should be considered a novel approach. Second, the empirical part of the research aims to fill the gap observed in the literature such as small sample size and index construction-related matters. This research is conducted with a larger sample size as compared to the available studies in the literature and it has developed two indices for disclosure analysis along with developing an Islamic morality-based index beside an index based on AAOIFI standards.

scholarly journals The Power of Massage in Children with Cancer—How Can We Do Effective Research?

Children ◽  
2019 ◽  
Vol 6 (1) ◽  
pp. 13
Author(s):  
Shana Jacobs ◽  
Catriona Mowbray
Keyword(s):  
Sample Size ◽  
Outcome Measures ◽  
Patient Selection ◽  
Small Sample Size ◽  
Small Sample ◽  
Control Groups ◽  
Children With Cancer ◽  
Future Studies ◽  
Cancer Experience

Children with cancer experience multiple troubling symptoms. Massage offers a safe, non-pharmacological approach to address these symptoms. Numerous studies of massage in children and adults with cancer have been performed, yet most are unable to demonstrate significant benefit. This review aims to summarize what we know about the role of massage and sets goals and challenges for future massage research. This paper descriptively reviews the existing literature available in PubMed (both prior reviews and select papers) and the holes in prior research studies. Prior research on massage has been limited by small sample size/insufficient power, inappropriate outcome measures or timing, heterogeneous patient populations, inconsistent intervention techniques, and other design flaws. Based on the findings and limitations of previous work, numerous suggestions are made for future studies to increase the potency of findings, including thoughts about appropriate dosing, control groups, type of intervention, outcome measures, patient selection, feasibility, and statistics.

scholarly journals Do Contraceptive Rods Affect the Behaviour of African Lions (Panthera leo) in Captivity?

2020 ◽  
Vol 3 (1) ◽  
pp. ACCEPTED
Author(s):  
Anne Lucia Jansen ◽  
Karen Thodberg
Keyword(s):  
Small Sample Size ◽  
Small Sample ◽  
Optimal Experimental Design ◽  
Panthera Leo ◽  
Physiological Measurement ◽  
Future Studies ◽  
In Captivity ◽  
African Lions ◽  
Larger Sample ◽  
Made In

Surplus animals in zoos and wildlife parks are handled differently across Europe. Some zoos use the “Breed and Cull”-method where animals are allowed to reproduce, and surplus animals culled when the mature. Other zoos sterilize the animals or inject them with contraceptive rods to prevent reproduction. Naturally secreted hormones affect both behaviour and morphology, but the effect of the injected hormones has not been studied in lions. The aim of this observational study was to compare the behaviour in captive groups of female lions, that had either been injected with contraceptive rods or not. The study was made in eight different zoos in Denmark, Germany, Belgium and The Netherlands. We found no significant differences in the behaviour of the two groups (with and without rods), indicating that there was no effect of contraceptive rods. However, the small sample size, and unbalanced factors such as pride composition, age and weather could have blurred our results. In order to address the challenge of surplus animals, we suggest, future studies with a more optimal experimental design and larger sample sizes and the inclusion of physiological measurement in addition to quantitative behavioural recordings.

scholarly journals Analisis Penerapan Islamic Good Corporate Governance (IGCG) pada Bank Pembiayaan Rakyat Syariah Hikmah Wakilah Banda Aceh

2019 ◽  
Vol 1 (2) ◽  
pp. 192-212
Author(s):  
Zainal Abidin
Keyword(s):  
Corporate Governance ◽  
Financial Institutions ◽  
Islamic Law ◽  
Financial Institution ◽  
Profit Maximization ◽  
Transaction Management ◽  
Good Corporate Governance ◽  
Strategic Role ◽  
Islamic Financial Institutions ◽  
Banda Aceh

The Syari'ah Financial Institution has a very strategic role in the efforts of developing a people's economy because the Shari'ah bank is oriented to benefits not only on profit maximization. The formulation of the problem in this paper is: How is the concept and application of Islamic Good Corporate Governance (IGCG) in Islamic Financial Institutions; and How the implementation of Good Corporate Governance in BPRS Hikmah Wakilah Banda Aceh. The purpose of writing is: To find out the concepts and application of Islamic Good Corporate Governance (IGCG) in Islamic financial institutions and also analyze the implementation of the concept of Islamic Good Corporate Governance (IGCG) in BPRS Hikmah Wakilah Banda Aceh. This study uses qualitative research methods, the approach taken is descriptive, namely to know and describe the reality of the events studied or research conducted on independent or single variables. Islamic Good Corporate Governance (IGCG) in Islamic Financial Institutions is very different as applied in conventional financial institutions. Islamic financial institutions always pay attention to aspects of legal sources, namely the Qur'an and the hadith, the principle of adherence to Islamic law is used as a basis in bermuamalah which does not contain elements of maisir, usury and gharar in every transaction. Management of PT. BPRS Hikmah Wakilah is in line with its vision and mission of providing services to the community, namely the shuttle system. So that customers who are small and medium entrepreneurs do not have to leave their place of business to deposit payments to the BPRS. Application of Islamic Good Corperate Governance at PT. BPRS Hikmah of Wakilah, namely with a system of transparency, trustworthiness and a guarantee mechanism for sharia compliance, so that BPRS Hikmah of time gets the trust of the community and stakeholders.

scholarly journals Corporate governance mechanisms and unmanaged earnings: Empirical evidence from Malaysian government linked companies

2015 ◽  
Vol 11 (2) ◽  
pp. 98-111 ◽  
Author(s):  
Fekri Ali Shawtari ◽  
Muslim Har Sani Mohammed ◽  
Hafiz Majdi Abdul Rashid ◽  
Milad Abdelnabi Salem
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Sample Size ◽  
Small Sample Size ◽  
Empirical Support ◽  
Small Sample ◽  
Transformation Model ◽  
Governance Mechanisms ◽  
Corporate Governance Mechanisms ◽  
The Impact

The aim of this paper is to examine the effectiveness of board monitoring mechanisms in Government Linked Companies (GLCs) in Malaysia. Mainly it focuses on how the introduction of the transformation policy, which emphasizes strengthening the board effectiveness, would lead to an improvement in the performance of GLCs. Our study goes further to explain the impact of earnings management on performance as it is opined that the performance of the firm could be affected by the earnings management (EM) practices, and, hence, looking at the performance after stripping away the managed portion of performance could provide more accurate results concerning the impact of corporate governance on performance. Using regression analysis, the findings of the study showed that the adjusted R2 increased from 14.8% to 26.8% (between the pre-transformation and post-transformation models). In addition, more corporate governance variables were found to be significant in the post-transformation model (i.e. board independence and board meetings). More importantly, the significance of the variables are as predicted in the hypotheses, thus lending support for the argument of the agency theory. This study has recognized a few limitations. First, the main limitation of the study is that the data were collected through publicly available data which include annual reports and other databases such as Bloomberg. Other data such as qualitative information could be helpful to gain more insight concerning the issue of the effectiveness of the transformation policy. Second, although we are using all available data for the Malaysian GLCs, the sample size of 35 companies could still be considered as a small sample size for generalization purpose. The government, in its role of regulating the corporate governance for GLCs, could gain an insight from the results of the study, thereby providing empirical support for the development of new regulations and recommendations, and takes the necessary corrective decisions regarding the effectiveness of the transformation policy. The paper provides further evidence concerning the relationship between performance and corporate governance mechanisms. Specifically, it looks into such a relationship within the Malaysian GLCs after the introduction of the transformation programme. The results of the study are more accurate for interpretation as the measure of performance has deducted the portion of managed earnings.

The Governance Implications When it is Outsourced

2009 ◽  
pp. 285-296 ◽  
Author(s):  
Anne C. Rouse
Keyword(s):  
Corporate Governance ◽  
Significant Proportion ◽  
It Governance ◽  
Decision Makers ◽  
It Outsourcing ◽  
Effective Control ◽  
It Services ◽  
Enterprise Software ◽  
Good Corporate Governance ◽  
It Resources

This chapter considers the governance issues raised by the increasing use of external parties to supply IT resources (including packaged enterprise software). The chapter briefly reviews existing formal governance frameworks and their treatment of IT outsourcing, then introduces an analytical model for considering outsourcing benefits and risks. The chapter then goes on to highlight some strategic IT governance issues that become critical once a firm outsources a significant proportion of its IT services. The aim of the chapter is to alert decision makers to the fact that outsourcing IT incorporates residual risks even when widely recommended operational controls are implemented. It concludes that effective control processes are necessary, but not sufficient for good corporate governance and suggests that those responsible for corporate governance ensure that both operational and strategic governance issues are considered when IT is substantially outsourced.

Are questionnaires a reliable method to measure food waste? A pilot study on Italian households

2018 ◽  
Vol 120 (12) ◽  
pp. 2885-2897 ◽  
Author(s):  
Claudia Giordano ◽  
Simone Piras ◽  
Matteo Boschini ◽  
Luca Falasconi
Keyword(s):  
Food Waste ◽  
Design Methodology ◽  
Small Sample Size ◽  
Small Sample ◽  
Diary Study ◽  
Content Type ◽  
Future Studies ◽  
Household Food ◽  
Practical Implications ◽  
Do So

Purpose The purpose of this paper is to assess the reliability of questionnaires as a method of quantifying household food waste (FW), thus providing context regarding the validity of existing Italian estimates. Design/methodology/approach A total of 30 households were involved in a diary study that was conducted for one week. The participating households were first asked about their FW quantities in a questionnaire. Half of the households who filled their diaries properly were then audited through waste sorting analysis performed on their garbage. Non-parametric tests were used to test for differences in FW estimates between audited and non-audited households, as well as differences among estimates obtained through different quantification methodologies. Findings Edible FW was estimated to be 489 grams per week based on questionnaires, and 1,035 grams per week based on diaries. In the audited sub-sample of households, FW estimates were 334 grams per week based on questionnaires, 818 grams per week based on diaries and 1,058 grams per week based on waste sorting analysis. Research limitations/implications Given the small sample size in the present study, future studies can utilize larger samples to assess whether the differences identified in estimates can be replicated. Future studies can also inquire into the behavioral biases that led consumers to underestimate their FW. Practical implications Results of the present study point against the use of questionnaires to quantify household FW, hence raising some doubt on the reliability of existent Italian estimates. Where waste sorting is unfeasible, the use of adjustment methods or diaries is suggested to better inform policies. Originality/value This study is one of the first on FW quantification that tests three different methodologies on the same sample, and is the first to do so in Italy, where estimates are still very poor.

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