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1 – 10 of over 11000Stephen Korutaro Nkundabanyanga, Venancio Tauringana, Waswa Balunywa and Stephen Naigo Emitu
The purpose of this study is to examine the association between accounting standards, legal framework and the quality of financial reporting by the Ministry of Water and…
Abstract
Purpose
The purpose of this study is to examine the association between accounting standards, legal framework and the quality of financial reporting by the Ministry of Water and Environment in Uganda.
Design/methodology/approach
The study used a self‐administered questionnaire to survey 120 staff and stakeholders of the Ministry of the Water and Environment. Correlation analysis was employed to determine the association between accounting standards, legal framework and the quality of financial reporting.
Findings
Results indicate that accounting standards and legal framework are all positively and significantly associated with the quality of financial reporting, providing evidence of the effect of accounting standards and legal framework on the quality of financial reporting in Uganda
Research limitations/implications
Scarce literature using African data means that it is not possible to compare the findings to previous research.
Practical implications
The finding of an association between accounting standards, the legal framework and quality of financial reporting implies that the government of Uganda needs to adopt a more robust approach in enforcing compliance to improve the quality of financial reports produced by the Ministry of Water and Environment.
Originality/value
This study contributes to the dearth of evidence on government accounting literature in Africa by investigating for the first time, the association between accounting standards, legal framework and the quality of financial reporting by a government department.
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Daniela Argento and G. Jan van Helden
The purpose of this paper is to explain how and why the initially ambitious reform of the Dutch water sector turned into a moderate pace of change. The explanations are based on…
Abstract
Purpose
The purpose of this paper is to explain how and why the initially ambitious reform of the Dutch water sector turned into a moderate pace of change. The explanations are based on institutional theory.
Design/methodology/approach
This paper is a case study at the organizational field level of the Dutch water sector.
Findings
In order to enhance efficiency and transparency, Dutch Central Government initially attempted to enforce top‐down radical changes, including the formation of integrated water chain companies. However, after discussions and reactions of the interested parties, the central government authorised a bottom‐up approach, giving discretional powers to the individual water organizations. This transition to a bottom‐up approach can mainly be explained by the limited pressure exerted by the central government to change and the powerful position of the relevant organizations within the water sector, as well as their ability to establish strong coalitions to avoid mandatory radical changes.
Research limitations/implications
The theoretical background is useful in analysing the change processes in other public sectors.
Practical implications
The Dutch way of consensus seeking might be threatened by its own inertia, and in the case of ineffectiveness, it could be replaced by a more top‐down and radical reform package.
Originality/value
Unravelling public sector reform into goals, means and approaches is useful, because although goals can remain the same during the change process, the means and approaches may be altered. Resistance to radical changes might stimulate convergent change options, such as reinforcement of the existing means of reform and may also decrease the embededdness and impermeability of the institutional fields.
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Sen Peng, Huiping Cui and Min Ji
The new campus of Tianjin University was designed, built and now operates following a green and sustainable concept. The campus’ eco-friendly water environment was formed by…
Abstract
The new campus of Tianjin University was designed, built and now operates following a green and sustainable concept. The campus’ eco-friendly water environment was formed by establishing a water recycling system. The campus is divided into three drainage sections based on the masterplan. Each drainage section adopts different methods of collecting, utilizing and discharging water according to specific conditions, aimed at achieving both high drainage capability and the efficient utilisation of rainwater. The campus was designed so runoff pollution is reduced through the utilisation of low-impact development methods, ensuring the quality of the recharge water. Through studying the fundamentals of treatment measures and models for simulating water quality, water circulation, constructed wetlands and pollution control of rain runoff, parameters for efficient water recycling could be mathematically forecast, ensuring that stakeholders can be continuously engaged in improving and preserving the water quality of landscaped water on campus. The overall system integrates a variety of measures being implemented into one cohesive entity, which contributes to establishing the sustainable and healthy water cycling system of the green campus.
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Recent years have produced significant demand for geographical contributions to the study of social movements in general and of environmental social movement organizations (ESMOs…
Abstract
Recent years have produced significant demand for geographical contributions to the study of social movements in general and of environmental social movement organizations (ESMOs) in particular. Geographical approaches to the study of ESMOs emphasize “the mediation of social movement agency by place” (Miller, 2000; Routledge, 1993) and call attention to the role of place-based environmental knowledge (EK) in the broader “struggle(s) over meaning” that increasingly constitute environmental politics (Buechler, 1997; Escobar, 1992; Rangan, 2000; Watts, 1990). My chapter responds to this call by providing an examination of the reproduction of EK by antipollution organizations in India’s central Ganges River Basin (GRB). Through interviews with organization leaders and members, along with analysis of organizational websites and publications, I examine the EK of two key antipollution organizations in the GRB: The Sankat Mochan Foundation (SMF) and Kanpur Eco-Friends (KEF). Analysis focuses on methods of knowledge reproduction employed by each organization, their respective framing practices, and the localized natures of the EK they reproduce. I argue that each organization works to reproduce a specific and place-based understanding of pollution in the GRB that informs their framing of the pollution problem, the tactical activities in which their members engage, and the power relations that exist between the two organizations and their leaders. Further, I argue that engaging with EK as both a method of understanding pollution and a tactic for consolidating political power is essential to making sense of the relative success of these movement organizations and the challenges they face in trying to build a broader coalition and mass-mobilization against pollution in the Ganges.
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Jet-Chau Wen, Kuo-Chyang Chang, Shao-Yang Huang, Chia-Chen Hsu, Keng-Yu Chang and Wen-Ni Chen
Rivers flowing through the land are a source of life. They have different importance and functions such as for drinking, sailing, irrigating crops, generating electricity…
Abstract
Rivers flowing through the land are a source of life. They have different importance and functions such as for drinking, sailing, irrigating crops, generating electricity, sightseeing, fishing, and so on. In addition, animals like amphibians, birds, and mammals also live and propagate near the river environment. Therefore, rivers are ecosystems for some animals and plants that are special, rare, or on the brink of extinction (Water Resources Agency, Ministry of Economic Affairs, 2006).
Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects…
Abstract
Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.
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Perhaps it should be said that optimal nutrition is an ultimate goal which science is not yet prepared to define descriptively in detail. Speaking operationally, we may say that…
Abstract
Perhaps it should be said that optimal nutrition is an ultimate goal which science is not yet prepared to define descriptively in detail. Speaking operationally, we may say that recent research has established, fully and objectively, the principle of the nutritional improvability of the normal. The experimental evidence can, of course, be but sketchily presented in a review of this sort which attempts to summarise in so little space a scientific advance of undoubtedly far‐reaching significance. Under the necessity of extreme brevity, the writer trusts he will be pardoned for drawing illustrations chiefly from the work with which he is best acquainted. In experiments to determine what proportion of protective food suffices to balance a minimum proportion of wheat in the diet, it was found that a mixture of five‐sixths ground whole wheat and one‐sixth dried whole milk with table salt and distilled water (Diet A) was adequate in that it supported normal growth and health with successful reproduction and rearing of young, generation after generation. Yet when the proportion of milk was increased (Diet B) the average results were better. In the experiments just mentioned, an already‐adequate dietary and an already‐normal condition of nutritional wellbeing and health were improved by a more scientific adjustment of the relative quantities in which the staple articles of food were consumed. And in the comparison of the effects of these two diets the principle of the nutritional improvability of the normal was manifested measurably at every stage of the life cycle. Growth and development, adult vitality, and length of life all were normal on Diet A and all were better on Diet B. This research having been planned in terms of natural articles of food, the sole experimental variable was the quantitative proportion or ratio between the foods constituting the dietary. If, on the other hand, we turn to the consideration of individual chemical factors, we find that the single change in proportions of staple foods had the effect of enriching the dietary at four points: protein, calcium, riboflavin, and vitamin A. Subsequent experimentation was planned both in terms of these four chemical factors separately and in terms of diversification of the dietary by addition of natural foods of other types. Here it was found that enrichment of the original diet with protein alone or its diversification with other natural foods tended to a moderate increase in growth and adult size, but no distinct improvement in the life history. Clearly this indicates that the increased intake of protein played but little if any part in the nutritional improvement induced by Diet B over Diet A; and also strengthens the probability that the observed improvement is essentially explainable in terms of the factors we recognise, for if anything unknown had played an important rôle in this improvement, the diversification of the diet would probably have revealed some indication of it. Calcium, riboflavin, and vitamin A each is found to play a signicant part in the nutritional improvement of the already adequate diet and already normal health. With each of these three factors the level of intake giving best results in long‐term experiments is two or more times higher than the level of minimal adequacy. Some aspects of the respective rôles of these three factors are still subjects of further experimental investigation. It is not to be assumed that the wide margins of beneficial intake over actual need, found as just mentioned with calcium, riboflavin, and vitamin A, will apply to the other nutritionally essential mineral elements and vitamins. Each should be investigated independently in this respect; and with no presuppositions derived from the findings with calcium, riboflavin, and vitamin A, for these were not random samples, but were taken for rigorous experimental study because of the definite suggestions of earlier work. Meanwhile the above‐mentioned findings with the factors already comprehensively investigated afford a basis both for clarification of a fundamental chemical principle in nutrition, and for its practical application. One useful first‐approximation of nineteenth‐century science was that an organism may be expected to grow only as fast or as far as is consistent with the specific chemical composition of its kind; and another was that it is the fixité of the organism's internal environment which enables it to cope with new or changing external environments. It is surprising that these views continued to be held so rigidly for so long when at the same time there were developing physico‐chemical principles which call for a more flexible concept. In this light it seems clear that the so‐called steady states of the body are only relatively so: that one cannot introduce into the system different amounts and proportions of such active factors as we know some food constituents to be, without some resulting changes of concentration levels or of dynamic‐equilibrium points, or both. And now we have the objective evidence of well‐controlled, long‐term experimentation showing nutritional improvement of an already normal bodily condition in such manner as seems best expressed by saying that the chemical aspect of the body's internal environment has been modified for the better. Thus in accordance with physico‐chemical principles we now conceive the “normal level” of each nutritional factor to be not a single fixed level but a zone. Undoubtedly this zone is wider for some factors than for others, and probably also the most advantageous level is with some substances near the upper margins, and with other substances near the middle or the lower margins, of the respective normal zones. Thus while our bodies enjoy by virtue of their biological inheritance certain self‐regulatory processes of striking effectiveness, our minds are now finding, through chemical research, how these can be made still more effective by the scientific guidance of our nutritional intakes; by helpfully influencing our internal environments through good habits in our daily choice of food. Contemporary research in the chemistry of nutrition is here developing a fundamental and far‐reaching scientific concept which hitherto has hardly been apprehended because species have been regarded as more rigidly specific in their chemical composition, and the “steady states” of their internal environment have been regarded as more rigidly fixed, than they really are. The accepted generalisation that each life history is determined (1) by heredity and (2) by environment assigns all except hereditary factors to environment by definition. But as the result of nearly a century of scientific as well as popular habit of thought, the word “environment” actually connotes surroundings. Science exaggerated the extent and rigidity with which our internal chemistry is automatically regulated by our biological inheritance, to such an extent that there seemed nothing for us to do about it except to admire its wonders and stand ready to repair its occasional breakdowns. But now that we are finding ways to add conscious chemical control and improvement to the marvellous mechanism with which nature endows us, we can be not merely repair‐men to a biologically inherited bodily machine, but also architects of a higher health. It may help to make this newly‐opened opportunity clearer if, instead of the above‐mentioned two, we think and speak of three major determinants of our life‐histories: (1) heredity; (2) environment, in the familiar external sense of surroundings; and (3) the body's internal environment, which immediately environs and conditions the life process, and which in the course of the life cycle is much more significantly influenced than hitherto supposed by even the normal differences in what we take into our bodies as food. This responsiveness of our internal chemistry, and resulting degree or level of positive health, to our nutritional intake, usually becomes manifestly measurable only in cases of visible injury from nutritional deficiency, which, once apprehended, we seek to avoid; or in experimentation with laboratory animals whose natural life‐cycles are such as to permit of accurately controlled conditions and observations extending throughout entire lifetimes and successive generations. In the long‐controlled, laboratory‐bred colony of experimental animals used in large numbers for full‐life and successive‐generation feeding tests conducted with all the quantitatively meticulous care and precautions to which research workers in the exact sciences are trained, we now have an instrument and technique of investigation such as has not existed before. Much remains to be done in the new field of research thus opened; but work already completed shows clearly the possibility of nutritional improvements of already‐normal health, vitality and efficiency throughout our lives. Whatever we are individually born with, we can each do more for ourselves to influence our life histories in the direction of our aspirations than science has hitherto thought.
Kwame Emmanuel and Balfour Spence
The purpose of this paper is to examine the climate change implications for both rainfall and saline intrusion in ground water, which could directly threaten both the tourism…
Abstract
Purpose
The purpose of this paper is to examine the climate change implications for both rainfall and saline intrusion in ground water, which could directly threaten both the tourism industry and other local livelihoods in the Caribbean. Water shortages will be particularly critical in the locations that are already water‐stressed; at or near the limits of their available supplies.
Design/methodology/approach
The paper focuses on Barbados as the island exhibits four critical factors that make it particularly sensitive and potentially vulnerable to water shortages. Barbados is relatively small and flat, and has limited water flow. Second, it is the most densely populated country in the Caribbean. Third, the economy is primarily driven by tourism, and has prospered as a result; Fourth, Barbados is characterized as “absolute water scarce” on the Falkenmark scale because of a per capita availability of freshwater per year of less than 500 cubic meters.
Findings
The paper observes that Barbados has a water availability of just 306 cubic metres per capita per year, which makes Barbados the 15th most water‐scarce nation in the world. Thus, Barbados is critically dependent on a water‐intensive industry, has limited options to expand the supply of the key resource, and now finds that the availability of this key resource might decline in future as a result of climate change.
Originality/value
The paper provides data, case studies and analysis to demonstrate the significant threat to tourism from water shortages relating to climate change.
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Marita Vos and Evelyn Westerhoudt
The purpose of this paper is to provide a current state of the art of government communication in The Netherlands which can help to promote a dialogue about how communication…
Abstract
Purpose
The purpose of this paper is to provide a current state of the art of government communication in The Netherlands which can help to promote a dialogue about how communication quality in this field can be improved further.
Design/methodology/approach
In 2006 a survey was conducted for the second time to trace the communication trends in ministries, provinces, municipalities and water boards. The survey was set up in association with sector representatives and it is implemented every two years. The respondents were the top manager and the communication managers of all organisations in the four public sectors. The questionnaire was answered online and the response was 33 per cent.
Findings
The paper finds that the communication budget remained reasonably intact, even in more difficult years, and is now regarded with cautious optimism. The principal goals of government communication are to make government action more transparent and to generate interaction with the outside world. The respondents saw the main tasks as: communicate from a wider societal perspective, make the organisation more communicative internally and (especially in the municipalities) do more work on citizen participation. What strengths should a communication professional possess? As in 2004, when a similar survey was conducted, the most frequently cited competencies were analytical insight and empathy. In the discipline‐specific competencies, advisory skills and knowledge of the target group were mentioned most often. Knowledge of the political environment scored slightly lower than in 2004. The section on the main developments in government communication met with a mixed response. The ministries said more unity and coordination. The provinces mentioned, amongst others, a shift from a re‐active to pro‐active approach. The municipalities stressed citizen participation and the water boards stressed staying closer to people and their living environment. As in 2004, a common denominator for all the sectors was more attention to digital communication. Now that government communication has further developed, coherence and differences in approach between the tiers of government have to be taken into account.
Practical implementations
The survey provides insight into what the various public sectors (ministries, provinces, municipalities and water boards) see as the added value of communication.
Originality/value
This investigation focuses on government communication and gives insight into this area of communication.
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