scholarly journals Nexus between Internal Controls System and Effectiveness in Revenue Collection in Energy Utilities in Tanzania

2021 ◽  
pp. 56-67
Author(s):  
Justine Celestine ◽  
Emmanuel Matiku
Keyword(s):  
Collection Efficiency ◽  
Positive Association ◽  
Positive Influence ◽  
Internal Controls ◽  
Active Monitoring ◽  
Public Authorities ◽  
Revenue Collection ◽  
Assessment And Monitoring ◽  
Energy Utilities ◽  
And Control

This research examined the nexus between internal controls system and revenue collection effectiveness in energy utilities in Tanzania. Multiple regression analysis was applied to the collected data from respondents. It was revealed that, control environments and control activities have insignificant and positive association with revenue collection effectiveness while risk assessment and monitoring of controls had significant and positive influence to effectiveness in revenue collection. In order to improve revenue collection efficiency in energy utilities and other related public authorities in Tanzania, it is indispensable to support and improve internal controls system like segregation of duties, reconciliations and physical controls so as to bring efficiency in revenue collection. Also, assessment of risk is another control which needs to be undertaken in order to encourage revenue collection effectiveness. For all these controls to be active, monitoring of controls should be highly undertaken on periodic basis. Since our research considered energy sector as the study area particularly at TANESCO in Morogoro region, it is recommended that next studies should take into consideration other sectors and related public bodies.

CEO and CFO Equity Incentives and the Pricing of Audit Services

2013 ◽  
Vol 33 (2) ◽  
pp. 1-25 ◽  
Author(s):  
B. Anthony Billings ◽  
Xinghua Gao ◽  
Yonghong Jia
Keyword(s):  
Positive Association ◽  
Audit Fees ◽  
Internal Controls ◽  
Audit Risk ◽  
Pricing Decisions ◽  
Equity Incentives ◽  
Accounting Scandals ◽  
Using Data ◽  
Distinctive Role

SUMMARY: The alleged perverse role of managerial incentives in accounting scandals, and the distinctive role of auditors in identifying and intervening in attempted earnings manipulation, highlight the importance of explicitly considering executive incentive plans by auditors in the auditing process. By empirically testing auditors' responses to CEO/CFO equity incentives in planning and pricing decisions using data from 2002 through 2009, we document compelling evidence that CFO equity incentives are positively associated with audit fees and CEO equity incentives are not statistically related to audit fees, suggesting that auditors perceive heightened audit risk associated with CFO equity incentives. Our further analyses reveal that the positive association between CFO equity incentives and audit fees is more pronounced in firms with weak internal controls, indicating heightened risk associated with CFO equity incentives in this setting perceived by auditors. JEL Classifications: G30, G34, M42, M52.

scholarly journals Analysis of Pneumonia Occurrence in Relation to Climate Change in Tanga, Tanzania

2021 ◽  
Vol 18 (9) ◽  
pp. 4731
Author(s):  
Samweli Faraja Miyayo ◽  
Patrick Opiyo Owili ◽  
Miriam Adoyo Muga ◽  
Tang-Huang Lin
Keyword(s):  
Climate Change ◽  
Negative Binomial ◽  
Health Management ◽  
Severe Pneumonia ◽  
Positive Association ◽  
Negative Binomial Regression ◽  
Health Management Information System ◽  
Cold Temperatures ◽  
Climate Indicators ◽  
And Control

In 2018, 70% of global fatalities due to pneumonia occurred in about fifteen countries, with Tanzania being among the top eight countries contributing to these deaths. Environmental and individual factors contributing to these deaths may be multifaceted, but they have not yet been explored in Tanzania. Therefore, in this study, we explore the association between climate change and the occurrence of pneumonia in the Tanga Region, Tanzania. A time series study design was employed using meteorological and health data of the Tanga Region collected from January 2016 to December 2018 from the Tanzania Meteorological Authority and Health Management Information System, respectively. The generalized negative binomial regression technique was used to explore the associations between climate indicators (i.e., precipitation, humidity, and temperature) and the occurrence of pneumonia. There were trend differences in climate indicators and the occurrence of pneumonia between the Tanga and Handeni districts. We found a positive association between humidity and increased rates of non-severe pneumonia (incidence rate ratio (IRR) = 1.01; 95% CI: 1.01–1.02; p ≤ 0.05) and severe pneumonia (IRR = 1.02; 95% CI: 1.01–1.03; p ≤ 0.05). There was also a significant association between cold temperatures and the rate of severe pneumonia in Tanga (IRR = 1.21; 95% CI: 1.11–1.33; p ≤ 0.001). Other factors that were associated with pneumonia included age and district of residence. We found a positive relationship between humidity, temperature, and incidence of pneumonia in the Tanga Region. Policies focusing on prevention and control, as well as promotion strategies relating to climate change-related health effects should be developed and implemented.

Active monitoring and control of electron-beam-induced contamination

2001 ◽  
Author(s):  
Andras E. Vladar ◽  
Michael T. Postek, Jr. ◽  
Ronald Vane
Keyword(s):  
Electron Beam ◽  
Monitoring And Control ◽  
Active Monitoring ◽  
And Control

A practical approach for supporting decisions in bridge condition assessment and monitoring

2019 ◽  
Author(s):  
Dániel Honfi ◽  
John Leander ◽  
Ivar Björnsson ◽  
Oskar Larsson Ivanov
Keyword(s):  
Measurement Techniques ◽  
Condition Assessment ◽  
Illustrative Case ◽  
Public Authorities ◽  
Daily Work ◽  
Rational Decision Making ◽  
Bridge Condition Assessment ◽  
Assessment And Monitoring ◽  
Illustrative Case Study

<p>In this contribution a practical and rational decision-making approach is presented to be applied for common bridges typically managed by public authorities. The authors have developed a model with the intention to be applicable for practical cases for common bridges in the daily work of bride operators responsible for a large number of assets, yet still maintain the principles of more generic frameworks based on probabilistic decision-theory.</p><p>Three main attributes of the verification of sufficiency of structural performance are considered, namely: 1) the level of sophistication of modelling performance, 2) the degree of verification and acceptance criteria in terms of dealing with uncertainties and consequences, 3) the extent of information is obtained and incorporated in the verification.</p><p>The simplicity of the approach is demonstrated through an illustrative case study inspired by practical condition assessment decision problems. It is argued that in practical cases it may be desirable to utilize less advanced methods owing to constraints in resources or lack of reliable data (e.g. based on structural health monitoring or other on-site measurement techniques).</p>

Conspecific attraction for conservation and management of terrestrial breeding birds: Current knowledge and future research directions

The Condor ◽  
2021 ◽  
Author(s):  
Jonathon J Valente ◽  
Christa L LeGrande-Rolls ◽  
James W Rivers ◽  
Anna M Tucker ◽  
Richard A Fischer ◽  
...  
Keyword(s):  
Current Knowledge ◽  
Site Occupancy ◽  
Species Traits ◽  
Positive Influence ◽  
Social Cues ◽  
Breeding Habitat ◽  
Future Research ◽  
Conspecific Attraction ◽  
Conservation Concern ◽  
And Control

Abstract Conspecific presence can indicate the location or quality of resources, and animals settling near conspecifics often gain fitness benefits. This can result in adaptive conspecific attraction during breeding habitat selection as demonstrated in numerous terrestrial, territorial birds. There is growing interest in using simulated conspecific social cues (e.g., decoys, broadcasted vocalizations) to manage bird distributions, yet it remains unclear when this approach is likely to succeed. We reviewed published studies to evaluate whether the strength of conspecific attraction in terrestrial birds is mediated by characteristics of species (life history traits), simulated cues (e.g., timing and duration), sites (e.g., quality), and how conspecific attraction was measured. We identified 31 experiments that simulated social cues and compared conspecific settlement between treatment and control sites. We then used phylogenetically controlled meta-regression to assess the impacts of 19 moderators on settlement. Nearly all species included in these experiments were migratory passerines, and social cues generally had a strong, positive influence on their settlement decisions, as the odds of site occupancy were 3.12× (95% CI: 0.81–11.69) greater in treatment sites relative to control sites. Within this group, conspecific attraction was evolutionarily conserved with ≥25.5% (95% CI: 5.1%–65.4%) of the variance in treatment effects explained by phylogenetic relatedness. However, we found no evidence that any covariates influenced the response to social cues, and we posit this stems from limited research specifically designed to identify the mechanisms mediating conspecific attraction. We therefore developed a research agenda that provides a framework for testing mechanistic hypotheses regarding how cue characteristics, species traits, and spatial contexts may mediate attraction to conspecifics. Evaluating these hypotheses will greatly advance the field by helping managers understand when, where, and why simulating social cues can be used to enhance populations of species that are of conservation concern.

scholarly journals Immunolocalization of Na+/K+-ATPase and proliferative activity of enterocytes after administration of glucan in chickens fed T-2 toxin

2018 ◽  
Vol 87 (4) ◽  
pp. 371-377
Author(s):  
Viera Revajová ◽  
Róbert Herich ◽  
Martin Levkut ◽  
Rudolf Žitňan ◽  
Elke Albrecht ◽  
...  
Keyword(s):  
Proliferative Activity ◽  
Positive Influence ◽  
Jejunal Mucosa ◽  
Ion Pump ◽  
Low Doses ◽  
Α Subunit ◽  
Binding Effect ◽  
Dividing Cells ◽  
And Control ◽  
Goblet Cell Density

The protective effect of polysaccharide glucan in chickens fed low doses of T-2 toxin was assessed. The binder effect of β-D-glucan on jejunal mucosa in relation to the expression of Na+/K+-ATPase, proliferative activity of enterocytes and number of goblet cells was investigated. A total of 40 one-day-old chickens were allocated to four groups: control (C), β-D-glucan (G), T-2 toxin (T) and combined β-D-glucan+T-2 toxin (GT). The chickens were individually administrated per os 1.0 mg/bird/day of β-D-glucan derived from Candida albicans on days 11, 12, and 21 of the experiment (totally 3 mg per bird). T-2 toxin at a concentration of 1.45 μg·kg-1 was added to the feed from day 14 to day 28 of the experiment. The α subunit-specific anti-Na+/K+-ATPase antibody was used to identify the protein by immunofluorescence in the cell membrane of jejunal enterocytes. Higher expression of Na+/K+-ATPase was found in the jejunal epithelial cells and lamina propria in the chickens fed T-2 toxin and administered glucan (P < 0.05) compared to control. The number of proliferated enterocytes was higher in group T compared to group G and control (P < 0.001), as well group GT (P < 0.01). Goblet cell density did not present significant differences between groups of chickens, but group G showed the highest values. These data suggest that administration of pure T-2 toxin at low doses affects primarily the protein synthesis of actively dividing cells. Higher distribution of Na+/K+-ATPase in enterocytes of chickens in GT group suggests positive influence of glucan and mycotoxin on the ion pump. A binding effect of this immunomodulator on the digestive tract mucosa in the applied setup was not observed.

scholarly journals Managing the Hazards of Aeolian, Fluvial and Coastal Erosion in Gudhi Area-Northern Kuwait Bay

2021 ◽  
Vol 904 (1) ◽  
pp. 012040
Author(s):  
Ali Al Dousari ◽  
Modi Ahmed ◽  
Noor Al Dousari ◽  
Abeer Al Saleh ◽  
Teena William
Keyword(s):  
Scientific Research ◽  
Infrastructure Development ◽  
Kuwait Bay ◽  
Design Assessment ◽  
Nitraria Retusa ◽  
Coastal Margin ◽  
Assessment And Monitoring ◽  
Set Up ◽  
Wave Erosion ◽  
And Control

Abstract Kuwait Institute for Scientific Research plans to set up some research facilities within the Gudhi area, which lies north of the coastal spill of Kuwait Bay. The area is about 653,000 m2, the region highly sensitive from an environmental perspective and ecological. It is a coastal strip dominated by rich fauna and flora mainly Nitraria retusa forming large nabkhas that attract many wildlife scientists. The presence of nabkhas is a good indicator of fluvial and aeolian activities in the area. The establishment of infrastructures within this area is anticipated to cause significant damage to wildlife. Additionally, any future infrastructures in the area is under the following threats: 1-S and encroachment as it is located within an active wind corridor. 2-Fluvial action during flood seasons as it is located at downstream of Jal Al-Zur watershed. 3-The wave erosion along 1200m coastal margin. As an important role of KISR is the attention and care regarding the environmental aspects associated with project actions, therefore, it is proposed that a proper scientific research project should be implemented prior to the establishment of any infrastructure development. The main objective of this study is to assess and control hazards in the Gudhi area by implementation of native plants and mangroves landscape design. Assessment and monitoring of fauna and flora have provided initial information on existing vegetation, soil properties that are considered important to quantify ecological conditions prior to actual vegetation plantation establishment or restoration effort. Nitraria and Lycium populations were found the most proper in controlling hazards of mobile sand and flush floods for the study area.

scholarly journals ANALISIS KEMAMPUAN KEUANGAN DAERAH PEMERINTAH KABUPATEN JAYAPURA

2017 ◽  
Vol 2 (3) ◽  
Author(s):  
La Ode Abdul Wahab ◽  
Siti Rofingatun ◽  
Balthazar Kreuta
Keyword(s):  
Financial Management ◽  
Fiscal Decentralization ◽  
Collection Efficiency ◽  
Fiscal Year ◽  
Financial Capacity ◽  
Local Revenue ◽  
Fund Balance ◽  
Revenue Collection ◽  
The Government ◽  
Top 40

The purpose of this paper is to analyze and obtain empirical evidence about the financial performance of Jayapura regency government in fiscal year 2010-2014, measured from the level of independence of local, regional dependency rate, the level of fiscal decentralization, the level of effectiveness and efficiency of financial management and fiscal capacity Jayapura regency in fiscal year 2010-2014, measured through share and growth Local Revenue. The results obtained from this study is that the financial capacity of Jayapura regency, measured from the level of the region's autonomy in fiscal year 2010-2014 included in the criteria are lacking, and the level of dependence of the region in that period qualifies as a very high criteria instructive relationship patterns. The ratio of fiscal decentralization is still lacking, the level of effectiveness of regional revenue in 2010-2014 classified in the category of very effective with a ratio of regional revenue collection efficiency is very efficient. The financial capacity of the district of Jayapura in this case the level of independence and dependence of the area and the level of fiscal decentralization is considered good if the government of Jayapura District has been able to raise the percentage of acceptance of regional revenue to be in the top 40% of the fund balance, because then the Local Revenue will contribute greater of the total regional expenditure. Keywords: financial capacity of local, regional autonomy, regional dependence, fiscal decentralization, effectiveness, efficiency

scholarly journals PENGARUH PENGGUNAAN MEDIA MOOD BOARD TERHADAP PENGETAHUAN DESAIN BUSANA PADA MAHASISWA PENDIDIKAN TEKNIK BUSANA

2016 ◽  
Vol 3 (2) ◽  
pp. 121
Author(s):  
Afif Ghurub Bestari ◽  
Ishartiwi Ishartiwi
Keyword(s):  
Learning Outcomes ◽  
Positive Influence ◽  
T Test ◽  
Fashion Design ◽  
Control Group ◽  
Control Group Design ◽  
Group Design ◽  
And Control ◽  
The Impact ◽  
Learning By Using

Penelitian ini bertujuan untuk menguji (1) perbedaan pengaruh pembelajaran Desain Busana menggunakan media mood board dan media contoh gambar desain busana terhadap kreativitas dan hasil belajar Desain Busana mahasiswa;  (2) pengaruh positif pembelajaran Desain Busana dengan menggunakan media mood board dibandingkan menggunakan media contoh gambar desain busana terhadap kreativitas desain busana mahasiswa; (3) pengaruh positif pembelajaran Desain Busana dengan menggunakan media mood board dibandingkan dengan menggunakan media contoh gambar desain busana terhadap hasil belajar desain busana mahasiswa. Penelitian ini merupakan penelitian kuasi eksperimen dengan desain Pretest-Posttest, Nonequivalent Control Group Design. Penelitian ini menggunakan kelas eksperimen dan kelas kontrol. Populasi penelitian adalah mahasiswa kelas A dan D semester 2 di Pendidikan Teknik Busana FT UNY. Hasil t-test menunjukkan pretest mahasiswa kelas kontrol dan kelas eksperimen hampir sama. Data hasil belajar posttestmenunjukkan selisih skor rata-rata antara kelas eksperimen dan kelas kontrol berkategori sangat tinggi. Berdasarkan hasil nilai rata-rata diperoleh bahwa terjadi peningkatan hasil kreativitas mahasiswa yang signifikan.Kata kunci: media mood board, hasil belajar, desain busana THE IMPACT OF USING MOOD BOARD MEDIA TO  FASHION DESIGN KNOWLEDGE ON FASHION  DESIGN ENGINEERING STUDENTSAbstractThis research aimed to examine (1) the effect of differences in learning to use media Fashion Design mood board and fashion design drawings media examples in creativity and Fashion Design student learning outcomes; (2) the positive influence of learning by using media Fashion Design mood board than using media examples fashion design drawings for the creativity of fashion design students; (3) a positive influence of learning by using media Fashion Design mood board compared to using the media sample images for learning outcomes of Fashion Design student. This research is a quasi-experimental research with pretest-posttest design, Nonequivalent Control Group Design. This research uses experimental class and control class. The research population was a student of class A and D in the 2nd half of Technical Fashion Education Faculty of Engineering, Yogyakarta State of University. t-test results indicate student pretest control class and experimental class is almost the same. Data posttest study results show the difference in average scores between the experimental class and control class category is very high. Based on the results of the average value obtained that an increase in the creativity of the students are significant.Keywords: fashion mood boards, learning outcomes, fashion design

ASSESSMENT OF MORPHOFUNCTIONAL CHANGES IN ELDERLY WOMEN PERFORMING NORDIC WALKING EXERCISE

2017 ◽  
Vol 27 (80) ◽  
pp. 77-85
Author(s):  
Zofia Ignasiak ◽  
Alicja Nowak ◽  
Dorota Cichoń ◽  
Anna Sebastjan ◽  
Tomasz Ignasiak
Keyword(s):  
Physical Fitness ◽  
Elderly Women ◽  
Measurement Data ◽  
Positive Influence ◽  
Control Group ◽  
Mineral Density ◽  
Nordic Walking ◽  
Physically Active ◽  
Health Training ◽  
And Control

Aim: the purpose of the research was an assessment of increased physical activity influence on selected elements of elderly women biological condition. Basic procedures: the research material consisted of measurement data of 80 elderly women that were divided into two grups: active (n=31) which participated in a health training, and control (n=49). We measured: basic somaic features, BMI, WHR, BMD and functional physical fitness. Results: analysed parameters of bone mineral density were slightly better of the physically active women in comparison to the unactive women. During analysis of physical fitness tests, active achieved decidedly higher results, which indicates positive influence of the nordic walking health training on functional physical fitness of elderly women. Conclusions: Utilised health training was an optimal stimulus for the examined women – their functional physical fitness and BMD improved considerably. No similar changes were noted in the control group

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