Dilemma of Multisubject Co-Governance of Global Marine Ecological Environment and Implementation Path

The governance of the global marine ecological environment is closely related to human life and needs to adopt a multisubject co-governance system. There is a lack of understanding of the need for co-governance by multiple subjects for global marine ecological environment protection. Global marine eco-environmental multisubject governance is characterised by fragmentation, lack of coordination, and other issues. It should be recognised that global marine ecological environment protection is a task for all to protect humankind’s common heritage ergaomnes. At the same time, the idea of a global marine ecological environment protection led by an ocean community with a shared future should be established. A global marine ecological environment multisubject co-governance model is set up by establishing a global marine ecological environment governance model alongside a multisubject co-governance committee.

Pengaruh tata kelola perusahaan, kualitas audit, dan konservatisme terhadap persyaratan agunan pinjaman

Debtors and creditors have equal access to information about default risks in competitive credit markets. Loan collateral is less important in credit decision-making in these circumstances. However, in emerging credit markets such as Indonesia, where debtors and creditors do not have equal information about a firm's prospects, the use of collateral to mitigate default risk has become common practice. Despite the strong theoretical framework for the use of collateral to secure creditors from credit risk, some Indonesian firms are exempt from providing collateral for bank debts. This study looks at how the independence of the Board of Commissioners, governance committees, audit quality, and conservatism affect the likelihood of using debt collateral. Around 785 firms listed on the Indonesia Stock Exchange were collected using Slovin's formula, during the sample period of 2017-2020. According to logistic regression analysis, firms with a more independent Board of Commissioners, a separate governance committee, Big 4 auditors, and conservative accounting policies are less likely to provide loan collateral

Creation of First Nations Health Profiles Through Data Linkage in Manitoba

BackgroundFirst Nation peoples (FNs) were not able to identify themselves within administrative datasets due to lack of FNs identifiers, which perpetuates a pan-indigenous approach in advocacy and evaluation capabilities. Linking databases improves the quality and accuracy of FNs health data and offsets the burden of survey fatigue in communities. Creating community profiles helps FNs in identifying health status priorities for communities, Tribal Council and other geographically defined areas. MethodsA resolution was passed in September 2017 to link Indian Status Registry (ISR) file with Manitoba Health Registry, with First Nations Health and Social Secretariat of Manitoba (FNHSSM) and Health Information Research Governance Committee (HIRGC) oversight to create a Key Linked file which has First Nations specific information. Encrypted Personal Health Information Numbers (PHINs) were added to the Key Linked file to create a Manitoba First Nations Research file which is linkable to other databases. Information Sharing Agreements (ISA) have been developed with federal and provincial governments to mandate the processes for data linkage. ResultsA resolution was passed in September 2017 to link Indian Status Registry (ISR) file with Manitoba Health Registry, with First Nations Health and Social Secretariat of Manitoba (FNHSSM) and Health Information Research Governance Committee (HIRGC) oversight to create a Key Linked file which has First Nations specific information. Encrypted Personal Health Information Numbers (PHINs) were added to the Key Linked file to create a Manitoba First Nations Research file which is linkable to other databases. Information Sharing Agreements (ISA) have been developed with federal and provincial governments to mandate the processes for data linkage. ConclusionData Linkage is a key process to assert self-determination, strengthen FNs data governance and achieve Data Sovereignty. Linking databases creates opportunities for FNs to access accurate data that will assist their Nations to lead their own health research and program evaluation that are driven by their own needs and priorities.

2020 AGU Election Statistics

AGU’s Leadership Development/Governance Committee recaps the timing, participation, and other details of the organization’s recently completed 2020 leadership election.

Pengaruh Tata Kelola Perusahaan, Reputasi KAP, Karakteristik Perusahaan dan Opini Audit terhadap Audit Delay

Financial statements may help investors in estimating firm’s future performance. The sooner they are published, the more relevant the information for making investment decision. A delay in the release of financial statements may result from audit delay. Audit delay is a period of time the process of auditing measured from the date book company up to date stated in a report auditor independent. This study examines the factors that can influence the audit delay period for public companies on Indonesia Stock Exchange in 2014 to 2018. The independent variables used in this study are the existence of the governance committee, the size of the audit committee, the reputation of the firm (KAP), the company's complexity, profits and audit opinion. Employing purposive sampling method, this study collect final sample of 1866 companies which used to test the hypotheses. Using logistic regression. the evidents show that the existence of the governance committee, KAP reputation, and profit were negatively associated with audit delay. Meanwhile, firm complexity was positively associated with audit delay. In addition, the size of the audit committee has no effect on audit delay. Abstrak Laporan keuangan membantu investor mengestimasi kinerja perusahaan di masa depan. Semakin cepat laporan keuangan dipublikasikan maka semakin relevan digunakan dalam pengambilan keputusan investasi. Keterlambatan pelaporan keuangan bisa dipucu oleh audit delay. Audit delay adalah jangka waktu penyelesaian proses audit yang diukur dari tanggal tutup buku perusahaan hingga tanggal yang tertera pada laporan auditor independen. Penelitian ini menguji kembali faktor-faktor yang dapat mempengaruhi masa audit delay pada perusahaan publik yang terdapat di BEI tahun 2014 hingga 2018. Variabel independen yang digunakan dalam penelitian ini adalah keberadaan komite tata kelola, ukuran komite audit, reputasi KAP, kompleksitas perusahaan, laba dan opini audit. Penentuan sampel menggunakan metode purposive sampling dengan jumlah sampel akhir yang digunakan yaitu 1866 perusahaan. Analisis menggunakan regresi logistik. Hasil pengujian menunjukkan bahwa keberadaan komite tata kelola, reputasi KAP, dan laba berpengaruh negatif terhadap audit delay, dan kompleksitas perusahaan berpengaruh positif terhadap audit delay, sedangkan ukuran komite audit tidak berpengaruh terhadap audit delay.

Using Open Public Meetings and Elections to Promote Inward Transparency and Accountability: Lessons From Zambia

Background: Community-led governance can ensure that leaders are accountable to the populations they serve and strengthen health systems for maternal care. A key aspect of democratic accountability is electing respective governance bodies, in this case community boards, and holding public meetings to inform community members about actions taken on their behalf. After helping build and open 10 maternity waiting homes (MWHs) in rural Zambia as part of a randomized controlled trial, we assisted community governance committees to plan and execute annual meetings to present performance results and, where needed, to elect new board members. Methods: We applied a principally qualitative design using observation and analysis of written documentation of public meetings to answer our research question: how do governance committees enact inward transparency and demonstrate accountability to their communities. The analysis measured participation and stakeholder representation at public meetings, the types and purposes of accountability sought by community members as evidenced by questions asked of the governance committee, and responsiveness of the governance committee to issues raised at public meetings. Results: Public meetings were attended by 6 out of 7 possible stakeholder groups, and reports were generally transparent. Stakeholders asked probing questions focused mainly on financial performance. Governance committee members were responsive to questions raised by participants, with 59% of answers rated as fully or mostly responsive (showing understanding of and answering the question). Six of the 10 sites held elections to re-elect or replace governance committee members. Only 2 sites reached the target set by local stakeholder committees of 50% female membership, down from 3 at formation. To further improve transparency and accountability, community governance committees need to engage in advance preparation of reports, and should consult with stakeholders on broader measures for performance assessment. Despite receiving training, community-level governance committees lacked understanding of the strategic purpose of open public meetings and elections, and how these relate to democratic accountability. They were therefore not motivated to engage in tactics to manage stakeholders effectively. Conclusion: While open meetings and elections have potential to enhance good governance at the community level, continuous training and mentoring are needed to build capacity and enhance sustainability.

The effects of Corporate Governance, Audit Quality, and Conservatism on Loan Collateral Requirements

In competitive credit markets, borrowers and lenders have equal information on default risks. Under these circumstances, loan collateral are less important in credit decision-making. But in emerging credit market, like Indonesia, borrowers and lenders do not possess equal information on firms’ future prospect, making use of collateral in mitigating default risk have become common practice. Despite strong theoretical support for the use of collateral to protect lenders from default risk, excessive protection may have a negative effect on the debt markets. However, some Indonesian firms are not required to provide collateral for bank debts. This study examines the effect of Board of Commissioners independence, governance committees, audit quality, and conservatism on the likelihood of using loan collateral. Using slovin formula, as much as 785 firm listed in Indonesia Stock Exchange were collected during sample period of 2012-2015. Logistic regression analysis suggest that firms with higher Board of Commissioners independence, having separate governance committee, hire Big 4 auditors, apply conservative accounting policies are less likely to provide loan collateral.

Role of Audit and Governance Committee for internal Shariah audit effectiveness in Islamic banks

PurposeThe purpose of this study is to explore the role of Audit and Governance Committee (AGC) for internal Shariah auditing's effectiveness in Bahrain's Islamic banks.Design/methodology/approachThis paper employed two-stage approach, i.e. collecting and analysis of data. In this paper, the interviews and literature review on AGC and internal Shariah auditor were conducted as these respondents are considered vital to Islamic banks.FindingsThis paper posited that in building internal Shariah audit effectiveness' conceptual framework, the Islamic worldview theory may be employed as the theoretical foundation. Based on the theory, it was suggested that the Islamic bank's auditors and governance committees may enhance the internal Shariah auditors' effectiveness.Practical implicationsIn view of the roles of AGC on internal Shariah audit effectiveness, the current exploratory research contribute to enhance the limited knowledge about AGC by describing the practices of Bahraini Islamic banks in terms of composition, roles/duties and responsibilities and operations. This study also adds to the body literature of AGC effectiveness by identifying roles, duties and responsibilities of characterizing more active AGC and suggesting that these AGC could have a positive impact on internal Shariah audit effectiveness in Bahraini Islamic banks. Overall, this paper provides important insights for Board of Director's member can refer to AGC roles, duties and responsibilities to conduct a self-diagnosis of current practice.Originality/valueThis paper uniquely seized Islamic world view for Islamic banks' AGC.