Search results

1 – 10 of over 14000
Article
Publication date: 18 January 2022

Siti Maryam Mohamad Azmi and Suhaiza Ismail

This paper aims to systematically analyze the weaknesses of public procurement in Malaysia as reported in the Auditor General’s Reports from 2011 until 2018. Specifically, the…

1267

Abstract

Purpose

This paper aims to systematically analyze the weaknesses of public procurement in Malaysia as reported in the Auditor General’s Reports from 2011 until 2018. Specifically, the study examines the types of weaknesses, the modes of public procurement involved with the weaknesses, the procurement categories involved with the weaknesses and the key recommendations to mitigate the weaknesses in public procurement.

Design/methodology/approach

A document analysis was adopted in achieving the objective. The Auditor General’s reports and the reports of activities of federal ministries/departments published by the National Audit Department, Malaysia from the year 2011 until 2018 are the main documents used in this study. The data gathered were analyzed using frequency distribution and displayed with descriptive statistics and relevant graphs.

Findings

The findings of the study revealed that the top five reported are non-compliance to scope, specifications and terms of contracts; delayed completion/non-completion of project; poor documentation; low quality of products, service and work; and little or no prior planning. It is also found that direct negotiation mode was reported with the highest issues of public procurement, while the procurement mode with the least public procurement weaknesses is direct purchase. Moreover, it was found that work category is the highest with public procurement issues reported compared to supplies and services. The top recommendations given by the Auditor General were to improve internal control, to enhance monitoring, to establish planning in details, to improve assets management and to take appropriate actions toward contractors and procurement officers when needed.

Originality/value

This is among a few studies that attempted to systematically examine the main issues regarding the public procurement activities in Malaysia. This study highlighted pertinent aspects of the public procurement activities, which need close attention by the relevant authorities to ensure efficient and effective public procurement.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 5
Type: Research Article
ISSN: 1985-2517

Keywords

Book part
Publication date: 12 June 2023

Marina Hamidazada and Ana Maria Cruz

In recent years, due to fast growth of Kabul city in Afghanistan, newest construction has been taking place in unplanned ways and entailed illegal squatting on land and mountains…

Abstract

In recent years, due to fast growth of Kabul city in Afghanistan, newest construction has been taking place in unplanned ways and entailed illegal squatting on land and mountains. Such unplanned urban expansion, without any type of urban infrastructure and insufficient drainage systems, has created many problems including an increasing number of urban floods. Recent reports show that the number of female victims is higher than that of males affected by floods. First, this chapter highlights the country overview of the disaster and vulnerability, and then particularly focus on the vulnerability factors of urban women who are affected by floods and living in Kabul city. Data for this study were obtained through focus group discussions with urban women, and men and face-to-face interviews with governmental and non-governmental organizations (GOs-NGOs) at the local as well as national levels in Afghanistan. Interpretive Structural Modelling (ISM) was used to map the relationship among factors, and to stratify factors according to their importance. Findings show that the lack of education on disaster management and the lack of protective measures play an important role in increasing women’s vulnerability during disasters. Furthermore, the study finds that cultural issues represent a dominant vulnerability factor which affect women. The comparative results show that the women affected by the cultural norms during the flood are less important than the post-disaster. The study also found that the perception regarding these cultural norms and how they affect women’s behaviour during disasters differs between men and women. This chapter concluded some policy recommendations towards resilient livelihoods.

Details

Disaster, Displacement and Resilient Livelihoods: Perspectives from South Asia
Type: Book
ISBN: 978-1-80455-449-4

Keywords

Open Access
Article
Publication date: 16 October 2023

Albert Anton Traxler, Dorothea Greiling, Margit Freinbichler and Petra Mayerhofer

While in the past companies have voluntarily disclosed information beyond the financial bottom line, there is now a trend toward mandatory reporting in many countries. With the…

Abstract

Purpose

While in the past companies have voluntarily disclosed information beyond the financial bottom line, there is now a trend toward mandatory reporting in many countries. With the adoption of Directive 2014/95/EU, the European Union has taken a decisive step in this direction. However, research on the effects of these obligations is still at an early stage, particularly regarding Directive 2014/95/EU. Therefore, this paper aims to pursue the question of whether the directive has led to an improvement in reporting.

Design/methodology/approach

The authors analyzed the reporting of the EURO STOXX 50 companies before and after the directive entered into force. To evaluate the improvement, the authors assigned the individual Global Reporting Initiative indicators to the different information requirements of the directive.

Findings

Overall, the authors’ study revealed an improvement in reporting. However, this does not apply to all information categories. A significant improvement can be seen regarding the information on policies and due diligence, principal risk and non-financial key performance indicators. Institutional theory suggests that the observed improvements among these reporting-experienced companies can be understood as the result of coercive pressure triggered by the directive’s requirements.

Originality/value

The authors’ study contributes to the debate on the impact of non-financial reporting obligations by providing empirical insights into the effects of Directive 2014/95/EU. These insights can inform political and managerial decision-making, particularly in view of increasing reporting obligations.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 20 May 2022

Heba Ayoub, Ghaleb Sweis, Waleed Abu-Khader and Rateb Sweis

This study aimed to provide a framework that includes the principles of sustainable construction to evaluate their application in the construction of government building projects…

Abstract

Purpose

This study aimed to provide a framework that includes the principles of sustainable construction to evaluate their application in the construction of government building projects in various environmental, economic, and social aspects distributed over the project phases throughout its life cycle.

Design/methodology/approach

Qualitative methods from literature review and analysis of sustainability assessment tools were used to design the framework. The designed framework included six main categories, comprising 19 indicators that include sustainable building principles to assess application levels in government construction projects. It was used to evaluate applying sustainability practices in Jordanian government construction projects. 133 questionnaires were distributed to a convenience sample of three government institutions concerned with the design, implementation, and management of government buildings in Jordan.

Findings

After collecting the quantitative data, the results showed that there is an application of six sustainability principles during the initial planning, analysis, and design stages of Jordanian government construction projects. The results focused on the application levels in social sustainability principles versus environmental and economical, especially in the operating stages during the project life cycle.

Originality/value

This study contributes by providing a tool to evaluate the sustainability of government construction projects and increase the efficiency and effectiveness of these types of buildings in both the short and long term by making them more sustainable. Subsequently, recommendations are made on reorienting government construction projects toward a sustainable building approach.

Details

Engineering, Construction and Architectural Management, vol. 30 no. 9
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 14 July 2023

Ilham Akhsanu Ridlo

This study investigates the frequency and specificity of health-related issues discussed during the East Java Indonesia Gubernatorial Election Campaign 2018.

Abstract

Purpose

This study investigates the frequency and specificity of health-related issues discussed during the East Java Indonesia Gubernatorial Election Campaign 2018.

Design/methodology/approach

The research utilized a mixed-methods approach, combining topic modeling and qualitative thematic analysis, to analyze 4,023 online news articles from March to June 2018. From the data sources obtained in terms of time frame, this research can be categorized as a retrospective study because it examines origins from events that have already occurred.

Findings

The study found that health issues accounted for only 6% of all gubernatorial election news in each selected online media portal. The health issues identified were categorised into eight groups: health financing and facilities, health workforce, malnutrition and stunting, leprosy, cigarettes and tobacco, healthy lifestyles, pregnancy and breastfeeding, and disability. The study also reveals a need for increased attention to health-related issues in political campaigns and media. By focusing on the health-related issues raised during the campaign, the study provides valuable insights into the gaps and priorities in addressing the health needs of the East Java population. The research framework used in this study offers a valuable approach for analyzing online data sources using qualitative analysis capacity. The study can improve health policies and outcomes in the local election campaign by raising awareness of health issues and promoting informed decision-making among voters.

Research limitations/implications

This research limitation is a local political campaign case in Indonesia. The research indicates that health issues receive limited coverage during election campaigns, suggesting a lack of emphasis on health as a critical issue among East Java's electorate.

Originality/value

The study can improve health policies and outcomes in the local election campaign by raising awareness of health issues and promoting informed decision-making among voters.

Details

International Journal of Health Governance, vol. 28 no. 4
Type: Research Article
ISSN: 2059-4631

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 27 October 2022

Morley Gunderson

The purpose of this paper is to review the literature on intersectionality and ascertain its potential for application to human resources (HR) research and practice. Particular…

Abstract

Purpose

The purpose of this paper is to review the literature on intersectionality and ascertain its potential for application to human resources (HR) research and practice. Particular attention is paid to its methodological issues involving how best to incorporate intersectionality into research designs, and its data issues involving the “curse of dimensionality” where there are too few observations in most datasets to deal with multiple intersecting categories.

Design/methodology/approach

The methodology involves reviewing the literature on intersectionality in its various dimensions: its conceptual underpinnings and meanings; its evolution as a concept; its application in various areas; its relationship to gender-based analysis plus (GBA+); its methodological issues and data requirements; its relationship to theory and qualitative as well as quantitative lines of research; and its potential applicability to research and practice in HR.

Findings

Intersectionality deals with how interdependent categories such as race, gender and disability intersect to affect outcomes. It is not how each of these factors has an independent or additive effect; rather, it is how they combine together in an interlocking fashion to have an interactive effect that is different from the sum of their individual effects. This gives rise to methodological and data complications that are outlined. Ways in which these complications have been dealt with in the literature are outlined, including interaction effects, separate equations for key groups, reducing data requirements, qualitative analysis and machine learning with Big Data.

Research limitations/implications

Intersectionality has not been dealt with in HR research or practice. In other fields, it tends to be dealt with only in a conceptual/theoretical fashion or qualitatively, likely reflecting the difficulties of applying it to quantitative research.

Practical implications

The wide gap between the theoretical concept of intersectionality and its practical application for purposes of prediction as well as causal analysis is outlined. Trade-offs are invariably involved in applying intersectionality to HR issues. Practical steps for dealing with those trade-offs in the quantitative analyses of HR issues are outlined.

Social implications

Intersectionality draws attention to the intersecting nature of multiple disadvantages or vulnerability. It highlights how they interact in a multiplicative and not simply additive fashion to affect various outcomes of individual and social importance.

Originality/value

To the best of the author’s knowledge, this is the first analysis of the potential applicability of the concept of intersectionality to research and practice in HR. It has obvious relevance for ascertaining intersectional categories as predictors and causal determinants of important outcomes in HR, especially given the growing availability of large personnel and digital datasets.

Details

International Journal of Manpower, vol. 44 no. 7
Type: Research Article
ISSN: 0143-7720

Keywords

Article
Publication date: 8 April 2024

Malik Lakshan Hasantha, Anuradha Samarajeewa Waidyasekara and Hasith Chathuranga Victar

Insufficient time allocation for the bidding period occurs, causing drawbacks to both parties, the client and the bidder. Hence, this study aims to evaluate the time allocated for…

Abstract

Purpose

Insufficient time allocation for the bidding period occurs, causing drawbacks to both parties, the client and the bidder. Hence, this study aims to evaluate the time allocated for preparing a bid proposal as per the National Competitive Bidding (NCB) in the Sri Lankan context.

Design/methodology/approach

The study has adopted a mixed method approach and expert interviews and document review to detect, analyse and validate the issues, and solutions based on NCB along with the adequacy of the allocated bidding period used as main data collection tools. Both qualitative and quantitative data were analysed through manual content analysis and inferential analysis respectively.

Findings

Overall, 24 local issues with the existing competitive bidding process and solutions for each were identified. Among the 24 local issues, it was unanimously agreed by all interviewees that three specific issues require attention and improvement. These issues are related to the standard and incompleteness of bidding documents, inaccurate BOQ quantities measured by the consultant or the main contractor, and the excessive number of bidding document amendments by the consultant. It was revealed that a maximum of 42 calendar days (6 weeks) is sufficient for the bidding process while a minimum of 21 calendar days (3 weeks) is insufficient.

Originality/value

The findings of this study would be recommended that Information and Communication Technology Agency (ICTA) understand the necessity of revising the NCB reference to the time allocated for the preparation of bids. By recognising the importance of sufficient time allocation for bid preparation, this research serves as a practical guide for authorities involved in policy formulation, aiding them in implementing revisions that align with the dynamic requirements of bidding procedures.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 31 January 2023

Mahmoud Al Homsi, Zulkarnain Muhamad Sori and Shamsher Mohamad

This study aims to examine the determinants of Sukuk credit ratings of issuing firms in Malaysia, and the rating changes from lower to higher rating and vice versa.

Abstract

Purpose

This study aims to examine the determinants of Sukuk credit ratings of issuing firms in Malaysia, and the rating changes from lower to higher rating and vice versa.

Design/methodology/approach

A total of 328 Sukuk issuances and 1,110 Sukuk rating announcements from 2009 to 2014 were analysed using generalized ordered logit regressions approach. Firm financial characteristics, corporate governance attributes, macroeconomic factors and Sukuk structures (debt or equity based) were among the important determinants used to explain the different Sukuk credit ratings.

Findings

The results indicate a positive association of Sukuk credit rating with issuing firm’s financial information, governance attributes and the Sukuk structure whilst the macroeconomic factors did not explain the changes in the Sukuk credit rating. Specifically, firm size, profitability and leverage characteristics had significant positive effect on Sukuk credit rating for listed firms whilst only firm’s profitability had a positive effect on Sukuk credit rating by unlisted firms. With regard to governance, the board structure which includes board size, board independence and CEO/Chairman non-duality is associated with positive Sukuk credit rating for listed firms. Only financial report audited by big four auditors is associated with positive Sukuk credit rating for unlisted firms. Equity-based Sukuk are associated with positive Sukuk credit rating for listed firms while for unlisted firms only the Ijarah Sukuk had a positive Sukuk credit rating.

Research limitations/implications

Data on credit rating is scarce and had to be hand-collected from published reports. Furthermore, issues on the lack of standardisation of Islamic contracts in different geographical areas could constrain on the comparability of findings on determinants of ratings in different jurisdictions.

Practical implications

The findings provide some guide to the rating agencies to objectively assess the issuer’s creditworthiness that could mitigate default risk. Mitigating the default risk will boost investors’ confidence and credibility of credit rating agencies.

Originality/value

This study examines the determinants of Sukuk credit rating of issuing firms in Malaysia, which include not only the listed firms but also the unlisted firms.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 8
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 1 April 2022

Pranali Piyush Yenkar and Sudhirkumar D. Sawarkar

Social media platform, like Twitter, has increasingly become the mode of reporting civic issues owing to their vast and fast reachability. A tremendous amount of information on…

Abstract

Purpose

Social media platform, like Twitter, has increasingly become the mode of reporting civic issues owing to their vast and fast reachability. A tremendous amount of information on urban issues is shared every moment out of which some tweets may need immediate attention to save lives or avoid future disasters. Existing approaches are only limited to the identification of complaint tweets; however, its prioritization based on urgency is still unexplored. This study aims to decide the ranking of complaints based on its criticality derived using multiple parameters, like type of complaint, season, day or night, gender, holiday or working day, etc.

Design/methodology/approach

The approach proposes an ensemble of multi-class classification (MCC) and “two-level” multi-criteria decision-making (MCDM) algorithms, like AHP and TOPSIS, to evaluate the accurate ranking score of the tweet based on the severity of the issue. Initially, the MCC is applied to tweets to categorize the tweets into three categories, i.e. moderate, urgent and immediate. Further, the first level of MCDM algorithm decides the ranking within each complaint type, and the second level evaluates the ranking across all types. Integration of MCC and MCDM methods further helps to increase the accuracy of the result.

Findings

The paper discusses various parameters and investigates how their combination plays a significant role in deciding the priority of complaints. It successfully demonstrates that MCDM techniques are helpful in generating the ranking score of tweets based on various criteria.

Originality/value

This paper fulfills an identified need to prioritize the complaint tweet which helps the local government to take time-bound actions and save a life.

Details

Kybernetes, vol. 52 no. 9
Type: Research Article
ISSN: 0368-492X

Keywords

1 – 10 of over 14000