Advisory Officers Research Articles

Board engagement is vital for effective ethics and compliance

Ty Francis, MBE, is chief advisory officer for LRN, a global provider of ethics and compliance learning solutions for corporate and institutional clients. In this article, he discusses why board involvement in ethics and compliance programs is crucial to business performance.

Redefining Board Governance: Navigating Modern Complexities in a Shareholder‐Driven Landscape

Ty Francis is Chief Advisory Officer for LRN, a global provider of ethics and compliance learning solutions for corporate and institutional clients. In this article, he discusses how boards can actively foster a culture of ethics and integrity throughout an organization.

Do accounting firms change strategy through office managing partner appointments? Evidence from the U.S

Consulting services have returned to prominence among Big 4 accounting firms in the United States. I find that this shift did not happen unexpectedly, but as a result of changes in audit firm leadership and culture. Specifically, I document that the U.S. Big 4 firms have recently appointed an increasing percentage of advisory office managing partners (OMPs). Using a generalized difference-in-differences design, I find an increase in non-audit services (NAS) and decrease in audit quality among audit clients following advisory OMP appointments, particularly after an audit predecessor. Additional analyses suggest that consulting firm acquisitions, office-level NAS, and non-audit hiring practices also increase following advisory OMP appointments. Importantly though, I find that the NAS and audit quality effects following advisory OMP appointments are stronger when these other initiatives have not yet materialized in the office and appear somewhat muted when these shifts have already occurred. Consistent with expectations, supplemental tests reveal that the effects of advisory OMP appointments are more pronounced in small audit offices and when clients purchase more NAS or have weaker audit committee oversight. Overall, these results suggest that OMP appointments play a prominent role in setting culture and executing strategy within an audit office.

The Mechanism of Legal Translation in Legislative Texts

ان مفهوم العولمة والقرية الواحدة للتعبيرعن العالم الذي نعيشه اليوم مبني على الانفتاح على الاخر فـي كل المجالات وبما أن اللغة هي الاداة الاكثر استخداما التي يعتمد عليها الانسان لتحقيق ذلك الانفتاح من خلال التعبيرعن افكاره والاتصال مع الاخرين فقد برزت حاجة العصرالى الترجمة لما لها من دور كبير في تحقيق ذلك التعبير او الاتصال، حيث لعبت الترجمة الدور الابرزفي كل الميادين لتحقيق ذلك الانفتاح والاتصال مع الاخرين. وقد تزايدت اهمية الترجمة القانونية في عالمنا اليوم لما لها من اهمية كبيرة في نقل القوانين والتشريعات والوثائق الرسمية التي تتطلب مهارة عالية ودقة كبيرة في ترجمتها ليس لدى اللغويين فحسب وانما لدى رجال القانون ايضا لتحقيق الاهداف القانونية لذلك الاتصال والانفتاح على الاخر. وتتطلب الترجمة القانونية احترافية كبيرة ومعرفة دقيقة بالمجال الذي نترجم منه حيث ان الاختلاف بالترجمة اوعدم دقتها يعود بعواقب لاتحمد عقباها.
 تعتبر عقود الزواج من اهم الوثائق الرسمية التي تبرم بين طرفين وقد اطلق عليه القرآن الكريم لفظ " ميثاق غليظ" لما له من اهمية ومكانة مقدسة. ونظرا لاهمية هذه الوثيقة تعرض هذه الدراسة احدى المشكلات التي تؤدي الى الترجمة الحرفية التي ربما تعتمدها كلية جنات العراق في حال لم يكن هناك اختصاصات ومكاتب استشارية مختصة لهذا الغرض سواء لطلبة القانون او بما ترفده هذه الكلية للمحاكم المحلية او الافراد اصحاب العقود الذين يهاجرون او يسافرون خارج البلاد باعتمادهم على هكذا نوع من التراجم. وبالتالي يتكبدون خسائر مالية بالاضافة الى عناء السفر والهجرة والهدر في الوقت والجهد. ان الهدف من هذه الدراسة هو تسليط الضوء على ترجمة العقود القانونية مثل عقود الزواج وبيان الأخطاء الشائعة فيها واعطاء حيزا كافيا لترجمة العقود في المقررات الدراسية ليتسنى لطلبة القانون معرفة الترجمة الصحيحة والمناسبة واختلافها بين الدول و الارتقاء بالواقع الترجمي وتوفير مترجمين ذو كفاءة عالية في الترجمة القانونية. ومن ثم وضع حلول ممكنة ومقترحات من شأنها رفع مستوى الاداء لكلية جنات العراق الأهلية وبما يتناسب مع رسالتها واهدافها ورؤيتها.

Use poultry manure product of Biogas and its role in growth in Barley plants

The accumulation of raw poultry residues in enormous quantities causes the release of odors and the leakage of toxic elements into the surface and groundwater, which negatively affects human health and the environment. So the bioreactor named the fixed-dome model as an anaerobic digester was designed and installed in the poultry field at the agricultural advisory office of college of agriculture at the University of Basra in Karmat-Ali, Iraq. Anaerobic organic fertilizer produced from anaerobic digestion pathway when raw poultry manure was fermented an aerobically for 56 days in the designed bioreactor, to study the use efficiency for anaerobic produced organic fertilizer and raw poultry manure when added at 150Kg N ha-1 at 0, 25, 50, 75, and 100 % of the recommended dose which was equal to a chemical recommendation for nitrogen as urea fertilizer while P and K were applied in a field experiment as traditional fertilizers(superphosphate and potassium sulfate respectively) to grow barley plants (Hordeum vulgare L.). Results showed that doses at 100% of anaerobic organic fertilizer were produced in the bioreactor with a significant increase in plant growth parameters as plant height, dry weight of shoot and amounts and their uptake of N and P elements in plants within 60 days of planting as compared to the rest treatments, so the biogas technology for the production of anaerobic organic fertilizer can help partly or mainly to reduce amounts of traditional doses of fertilizer.

CHALLENGES FACED BY PROFESSIONALS IN THE COVID-19 PROCESS: A QUALITATIVE RESEARCH

Türkiye’de Covid-19 süreciyle birlikte işletmeler için başlayan zorlu süreç devlet tarafından bazı destekler sağlanarak aşılmaya çalışılmıştır. Sağlanan desteklerin mükellefler tarafından anlaşılması, uygulanması ve takibi konusunda en önemli görev ise meslek mensuplarına düşmüştür. Bu çalışmada Covid-19 sürecinde meslek mensuplarının yaşadıkları sıkıntıların çalışma hayatlarına, sosyal yaşamlarına ve aile ilişkilerine etkilerinin ortaya konulması amaçlanmıştır. Çalışma kapsamında Uşak ilinde bağımsız olarak kendi mali müşavirlik bürolarında faaliyette bulunan iki kadın, dört erkek olmak üzere altı Serbest Muhasebeci Mali Müşavir (SMMM) ile yarı-yapılandırılmış derinlemesine görüşmeler yapılmıştır. Çalışma sonucunda meslek mensuplarının bu süreçte iş yüklerinde önemli bir artış meydana geldiği, mevzuat karmaşası nedeniyle yaşadıkları belirsizlikler, sağlık konusundaki endişeleri ve gelir kaybından kaynaklanan büyük stres yaşadıkları ortaya çıkmıştır.

Romanian Greek-Catholic ecclesiastical elites between celibacy and marriage

Abstract: The present study investigates the connection between the marital status of the Romanian Greek Catholic priests in Transylvania and their promotion in the ecclesiastical career, between 1850 and 1918. In general, the promotion of ecclesiastical staff to higher offices was analysed from the perspective of their studies at prestigious universities or of their administrative experience gained during years of honourable service in parishes and low-level ecclesiastical institutions. However, we consider that for the studied group, namely the Romanian Greek Catholic canons in Transylvania, the marital status assumed by the young clergymen at the time they submitted their priestly vows was equally relevant. Prior to receiving the priesthood, the young theologians had to choose between being ordained as celibate or marrying as priests and joining the secular clergy. Those who chose celibacy had the option of advancing to the highest ecclesiastical offices, including occupying the episcopal see; the married ones had the opportunity to advance in the church ranks only to the advisory offices of the central level, where they were usually appointed after decades of exemplary church careers.

Effect of hydraulic retention time on some properties of liquid organic manure produced in locally originated anaerobic digester

The study was conducted at the field of poultry at the Agricultural Advisory Office , College of Agriculture , University of Basra in (Karmat Ali), where the anaerobic digester of the fixed dome type bioreactor model was designed and installed on site to be exploited, Fresh poultry droppings as raw material for producing liquid organic manure through anaerobic fermentation and taking into account the qualitative characteristics of the maturation of the fermented materials inside the anaerobic digester during periods of Hydraulic Retention Time 0, 2, 4, 6, 8 weeks The averages were compared using the averaged least significant difference (RLSD) at the 5% level.. And the results showed that the periods of Hydraulic Retention at 8 weeks is the period best which the fermented material is decomposed in anaerobic digestion. An organic manure with positive qualitative characteristics in terms of pH 7.02, electrical conductivity EC 17.43 dS m-1 organic carbon 318.27 g kg-1 total (nitrogen, phosphorous, potassium) recorded 38.03, 13.70 and 25.25 g kg-1 Straight, the ratio of organic carbon to total nitrogen was 8.37, the total solids was 6.80% and The chemical oxygen requirement (COD) 2150 mg L-1. Paper cited by a master's thesis of the first author

Perception of Agricultural Smallholder Farmers on Public Extension and Advisory Services in Ethekwini Municipality, Kwazulu-Natal Province

The government’s inability in South Africa to ensure that formulated programs, structures, and policies adequately accommodate smallholder farmers hinders the sector’s ability to grow and develop. This study examines the agricultural smallholder farmers’ perception of the service delivered by the extension and advisory officers. The researchers obtained the primary data from fifteen focus group discussions with the smallholder farmers and three senior government officials under the Department of Agriculture & Rural Development who willingly responded to face-to-face semi-structured interviews. Using thematic analysis, the authors found that the public extension &advisory Officers do not provide substantial support to smallholder farmers seeking access to markets. The study results also show that the agricultural smallholder farmers are dissatisfied with the public extension and advisory officers’ services. Smallholder farmers continue to experience numerous challenges, although the extension and advisory program was implemented to help farmers deal with some challenges for growth and sustainability. New results are expected to provide empirical evidence regarding the performance of extension and advisory officers on smallholder sectors’ development. Furthermore, study results can be used as guidelines for the government when considering the best approaches and capacity building for smallholder farmers.

Evolution of public-private partnership: the UK perspective through a case study approach

Purpose Since the 1990s, the National Health Service (NHS)advisory officers have developed considerable expertise in managing the process of specifying, procuring, contracting and running public–private partnership (PPP) projects. However, there has been a relatively consistent trajectory in the findings of studies and evaluation of PPP from its initial introduction in the health sector in 1992 to the present time. Therefore, the purpose of this study is to critically evaluate the PPP experience in the UK context using a case study in the NHS. Design/methodology/approach The partnership literature is primarily focussed on process issues, and the impact of partnerships on improving outcomes cannot be assumed. By conducting a critical review on most updated research studies and innovative approaches in this area, the literature as to the place of PPPs in health in the context of the UK is critically explored and whether they have a role in system resilience is examined. A case study has be used as well to describing the processes of a PPP arrangement. Findings Health-care PPP is one of the options relating to health system resilience. However, their contribution in the NHS has been mixed, with success noted in short-term clinical and services contracts while in the long-term the value for money argument has not been proven. In theory, the role of PPPs in bringing together ingredients supporting system resilience such as finance, management and innovation in the UK has not always been successful, and NHS providers have taken the approach to exit such arrangements. Research limitations/implications More research work is needed to capture the 21st-century challenges and critical success factors during its implementation. Practical implications The creation of strong partnerships is moving service delivery away from a project-by-project approach to one that includes strategic and policy developments for long-term results. Originality/value This is a fresh discussion in the role of PPP in system resilience in the UK perspective through a case study describing an exit from a PPP arrangement.

The genesis of legal regulation of political advisory office in Ukraine

The genesis of legal regulation of political advisory office in Ukraine

The Design of Legal Advisory Office Website of Samsul-Fatkhul-Serangkai (SFS) by Using Laravel Framework

The SFS Law Office is one of the legal advisory offices located in Depok, West Java. As an advisory service, the data processing and management in the SFS Law office served manually so that errors and data loss often occurred. The purpose of this research is to build a website for this legal advisory office so that it can be a tool for the client to schedule meetings with lawyers. It can facilitate lawyers in managing their files and schedules so that it can help clients personally. This website is using Hypertext Preprocessor (PHP), JavaScript, and Cascading Style Sheets (CSS) with Laravel framework, Sublime Text as a text editor, and MySQL database. The method used in the research is Rapid Application Development (RAD). This website has three types of users, namely admin, member, and visitor. The black-box testing method results showed that all options and the web pages able to function as expected. We can access The SFS Law Office website at URL http://www.kantorkonsultanhukumsfs.com available in Bahasa. The assessment calculations from 37 respondents gave the percentage result of 86.76 %, which means that this website is in the "very good" category.

Emergence of and Learning Processes in a Civic Group Resuming Prescribed Burning in Norway

Background: Coastal Norwegian heathlands have been regularly managed by burning for about 5000 years. This practice, supporting sustainable herbivore production, did, however, seize in the 1950s and was virtually absent for 60–70 years. Loss of biodiversity, increased fire hazard due to biomass accumulation and loss of visual landscape qualities recently propelled new interest in traditional landscape management. Loss of know-how makes this a dangerous activity. The present study focuses on the emergence and learning processes of a civic group established for resuming prescribed burning in Northern Rogaland in order to possibly assist similar initiatives elsewhere. Methods: Study of written information, interviews with core prescribed burners and participant observation have been undertaken. The topics at four annual prescribed burning seminars, arranged by the studied civic group, have been analyzed. Participant observation at civic group winter meetings, debriefing sessions and field work has also been undertaken. Results: Pioneers who, without guidance, resumed prescribed burning relied on experience gained as part-time firefighters and relations to farming, in particular sheep grazing. Building good relations with local fire brigades and support by local and regional environmental authorities (especially the local agricultural advisory office) enhanced the practice. Short weather window, assembling a big enough burner group on the working days, as well as possible liability issues were identified as challenges. They were self-taught through “learning by doing” and open to new technologies/artifacts, i.e., leaf blowers for fire control. Their use of artifacts, together with supporting the fire brigades during a wildfire, strengthened their group identity. A connection to academia improved the focus on safe and effective prescribed burning through deeper insight into the physical parameters that govern burning in the terrain. Conclusions: The study provides valuable insight into favorable preconditions and possible key personnel for resuming prescribed burning in other areas in Norway and elsewhere. Content and teaching methods for a possible future standardized prescribed heathland burning course are suggested.

Agricultural Extension and Advisory Officers? Familiarity and Competence for Application of ICTs in Agricultural Advisory Services Delivery in Imo State, Nigeria

This paper examined the familiarity and competence of agricultural extension staff with and in use of ICT devices for communication to and with farmers. The specific objectives were to ascertain extension officers ’ familiarity with ICT devices; identify perceived ICT capability competence of extension officers; and identify perceived challenges facing extension staff use of ICT devices. One hundred and twenty (120) extension staff of the Imo ADP were purposively selected and interviewed. Percentage and mean were used to analyse the data. The findings reveal that the extension agents were familiar with radio, television, computers, internet, projector, printer, ipads, ipods, web-boards, interactive white boards among others. They have the ability to use computers, knowledge of the internet, use computers to solve problems, data processing and sending text messages - Lack of training in ICTs, poor infrastructure, and poor power supply, high cost of ICT devices and high cost of maintenance were challenges facing extension personnel in ICT use. To improve ICT use by extension offices, training should be given regularly to staff, availability of maintenance shops be encouraged and cost of ICT device be brought low.

House Democrats move to resurrect Congress’s science advisory office

House Democrats move to resurrect Congress’s science advisory office

Державне регулювання інвестицій в сільському господарстві: зарубіжний досвід та можливості його імплементації в Україні

Визначено основні тенденції загальносвітового досвіду у використанні засобів стимулювання інвестиційного розвитку агросектору. Наведено характеристику інструментів та засобів державного регулювання інвестицій у сільському господарстві країн Азії, Північної Америки та ЄС. Проаналізовано основні засоби та напрямки реалізації інвестиційної політики урядами зарубіжних країн щодо стимулювання розвитку сільськогосподарських виробників.

The Impact of Extension Services on Farm‐level Income: An Instrumental Variable Approach to Combat Endogeneity Concerns

AbstractAgricultural extension is an important policy instrument utilized to diffuse knowledge and increase profitability among farmers. However, analyses on impact are subject to endogeneity concerns, causing multiple biases. Failure to combat endogeneity can lead to false inferences on impact. This article addresses this issue by applying an instrumental variable approach with distance to local advisory office and a policy change chosen as instruments for extension participation. The results show that participation significantly increased farm income and that OLS estimates underestimated the impact. Therefore, a superior estimate of impact is achieved which can be leveraged to better support accurate policy making.

Fisheries Economic Activities among the Malay Society at the Terengganu Coast in the early 20th century

This study focus on the fisheries activities at the Terengganu coast among the Malay society in the early of 20th century. Terengganu shows fisheries industry’s improvement as a result of high demind from the local and non-local people on dried fish product. This research uses qualitative method by using the primary sources such as annual reports, letters, memos and government files. Those documents come from the British Colonial, the Terengganu Secretary Office, the Terengganu Legal Advisory Office and the Terengganu Chief Minister Office that have been analysed using the historical approach. Secondary sources like journals and books are also referred to support the results. The results find out that fisherman and dried fish entrepreneurs are the main jobs of coastal Malay people in Terengganu during the early of 20th century. The involvement of Malay society at the coastal area in fisheries has raised the Terengganu’s economy.

Prevalence of mental illness and their association with sociodemographic factors in the rural geriatric population in Chittoor, Andhra Pradesh, India: A community-based study.

BACKGROUND:Mental health problems such as cognitive impairment, depression, anxiety, and sleep disorders arising out of senility, neurosis, and living conditions are common in the geriatric population.OBJECTIVE:The objective of this study was to estimate the prevalence of mental illness and to describe their sociodemographic factors in the rural geriatric population and see their association with other factors.METHODOLOGY:A community-based cross-sectional study was done on individuals aged more than 60 years. The study instruments were predesigned semi-structured questionnaire, Folstein's Mini–Mental Status Examination Scale for assessing dementia in cognitive functioning and Yesavages Geriatric Depression Scale to estimate the prevalence of depression and to assess the activities of the daily living by Barthel index and the anxiety were assessed based on the perception of the participants while conducting the interview.RESULTS:A total of 415 individuals participated, out of them 199 (47.9%) were males and 216 (52.1%) were females. Prevalence of mental illness was 217 (52.2%) with one or the other type of mental illness. The prevalence of cognitive impairment was 47.7% and depression according to Geriatric Depression Scale >5 was 27.7%. The remaining 62 (14.9%) had dementia and 30 (7.2%) had anxiety disorder as the mental illness. The socio-demographic factors such as age more than 70 years, female gender, illiterates, living in joint family, middle and lower socio-economic class, financially totally dependent and had poor and unfair relationship with the family members were strongly associated with the mental illness and it was statistically significant with P < 0.05.CONCLUSION:Measures should be taken to support the elders, establish community elderly societies, advisory offices, and services to help the elderly. The sequence of social interventions required for the management of the elderly psychological problems.

Large-scale mHealth professional support for health workers in rural Maharashtra, India.

Expanding mobile telephony in India has prompted interest in the potential of mobile-telephone health (mHealth) in linking health workers in rural areas with specialist medical advice and other professional services. In 2012, a toll-free helpline offering specialist medical advice to community-based health workers throughout Maharashtra was launched. Calls are handled via a 24 h centre in Pune, staffed by health advisory officers and medical specialists. Health advisory officers handle general queries, which include medical advice via validated algorithms; blood on-call services; grievance issues; and mental health support - the latter calls are transferred to a qualified counsellor. Calls requiring more specialist advice are transferred to the appropriate medical specialist. This paper describes the experience of the first 4 years of this helpline, in terms of the services used, callers, nature of calls, types of queries serviced and lessons learnt. In the first 4 years of the helpline, 669 265 calls were serviced. Of these calls, 453 373 (67.74%) needed medical advice and were handled by health advisory officers. Specialist services were required to address 199 226 (29.77%) calls. Blood-bank-related services accounted for 7919 (1.18%) calls, while 2462 (0.37%) were grievance calls. Counselling for mental health issues accounted for 6285 (0.94%) calls. The large-scale mHealth professional support provided by this helpline in Maharashtra has reached many health workers serving rural communities. Future work is required to explore ways to expand the reach of the helpline further and to measure its effectiveness in improving health outcomes.