Effective Oversight Research Articles

Application of Delon and Mclean Model to Assess the Effectiveness of SIPPISKO: Case Study in the Ministry of Health RI

This research evaluates the effectiveness of the Risk-Based Planning and Monitoring Information System (SIPPISKO) used by all units within the Ministry of Health. Using the Delone and McLean Information Systems Success Model, the study employs PLS-SEM analysis to assess six key dimensions: system quality, information quality, service quality, use, user satisfaction, and net benefits. Data were gathered from auditors and Ministry of Health units through questionnaires. The analysis reveals that system quality significantly impacts user satisfaction but not use, while information and service quality significantly influence both use and user satisfaction. Although use does not substantially affect user satisfaction, system use significantly impacts perceived net benefits. These findings suggest that enhancing the quality of SIPPISKO's system and services could improve user satisfaction and overall system effectiveness. The results offer strategic insights for the Ministry of Health to strengthen its information systems, leading to more effective risk management and oversight. Keywords: DeLone and McLean Information Systems Success Model, Evaluation of The Effectiveness, Information System, PLS Structural Equation Modeling analysis, SIPPISKO

Environmental greenwashing in Japan: the roles of corporate governance and assurance

PurposeGreenwashing is defined as the overstatement of companies’ environmental disclosures relative to their performance. This paper aims to develop a greenwashing measure, examines its relationship with environmental performance and investigates the mitigating effects of Japanese firm-level corporate governance characteristics (corporate structure, board leadership, foreign share ownership, ratio of independent directors and ratio of directors’ variable compensation) and third-party assurance of environmental information on the extent of greenwashing.Design/methodology/approachThis paper analyzes a sample of 420 firm-year observations from the period between 2018 and 2019 from Japanese listed companies that responded to the CDP Climate Change survey via probit/logit and multivariate panel data regression models.FindingsThis paper finds that the probability of engaging in greenwashing is negatively associated with environmental performance, which supports the reliability of the study’s greenwashing measure. Japanese firm-level corporate governance characteristics are ineffective at mitigating greenwashing. This paper also finds that assurance carries a significant risk of being exploited by companies involved in greenwashing to increase the degree of their overstatement.Practical implicationsThe findings have significant implications for investors, who should increase scrutiny and skepticism of environmental disclosures, particularly from companies with poor environmental track records. Japanese companies should consider strengthening their corporate governance to ensure the effective oversight of environmental disclosure and performance. Regulators and standard setters should implement stricter guidelines for and oversight of environmental information assurance.Originality/valueNo empirical study has examined the effectiveness of Japanese corporate governance characteristics and environmental disclosure assurance on the mitigation of greenwashing.

Deep and shallow feature fusion framework for remote sensing open pit coal mine scene recognition

Understanding land use and damage in open-pit coal mining areas is crucial for effective scientific oversight and management. Current recognition methods exhibit limitations: traditional approaches depend on manually designed features, which offer limited expressiveness, whereas deep learning techniques are heavily reliant on sample data. In order to overcome the aforementioned limitations, a three-branch feature extraction framework was proposed in the present study. The proposed framework effectively fuses deep features (DF) and shallow features (SF), and can accomplish scene recognition tasks with high accuracy and fewer samples. Deep features are enhanced through a neighbouring feature attention module and a Graph Convolutional Network (GCN) module, which capture both neighbouring features and the correlation between local scene information. Shallow features are extracted using the Gray-Level Co-occurrence Matrix (GLCM) and Gabor filters, which respectively capture local and overall texture variations. Evaluation results on the AID and RSSCN7 datasets demonstrate that the proposed deep feature extraction model achieved classification accuracies of 97.53% and 96.73%, respectively, indicating superior performance in deep feature extraction tasks. Finally, the two kinds of features were fused and input into the particle swarm algorithm optimised support vector machine (PSO-SVM) to classify the scenes of remote sensing images, and the classification accuracy reached 92.78%, outperforming four other classification methods.

Does a business education make for better innovative managers? An empirical examination of CEOs’ business education, CEO duality and R&D investment intensity

This study aims to explore how chief executive officers (CEOs) business education influences their company's investment in Research and Development (R&D) taking into account the moderating impact of CEO duality. Risks related to investment in research and development might have an impact on CEOs who are responsible for improving management effectiveness and company value. Insufficient education among executives can hinder effective oversight. Findings from analyzing data from 1632 firm-year observations from 2015 to 2020 of companies listed on the Shanghai and Shenzhen Stock Exchanges reveal that CEOs with dual roles tend to prioritize R&D investments and innovation. Additionally, CEOs without a Master of Business Administration (MBA) or executive MBA education (EMBA) exhibit a greater willingness to take risks leading to more innovation and spending on R&D. This research emphasizes the need to consider CEOs' demographics, board structures and governance mechanisms to promote innovation in companies.

"Timely help" or "one disaster after another": The impact of potential and transition interim CEO succession on corporate performance.

The succession mode of interim CEO is highly uncertain. The smooth transition function of interim CEO is particularly important in the process of enterprise reform. We divide interim CEOs into potential successors and transition successors. Then we empirically analyze the heterogeneous impact and mechanism of interim CEOs on firm performance. The results show that compared with transition CEO, potential CEO has less negative impact on corporate performance. Interim CEO has a negative impact on enterprise performance by reducing agency efficiency. The mechanism analysis of this paper are as follows. For the potential CEO, strong incentive constraints can effectively mitigate the negative impact of the succession on corporate performance. For a transitional CEO, superior personal capabilities coupled with an effective oversight mechanism represent more optimal solutions. In today's corporate landscape, the frequencies of executive changes and interim successions are on the rise annually. Our research is tailored to aid enterprises in navigating these transitions seamlessly and in expediting their recovery processes.

Assessing Infrastructure Development in Kedungrejo Village Work Plan

Background: Effective policy implementation is essential for achieving developmental goals, particularly in rural areas. Specific Background: This study examines the implementation of the Government Work Plan (RKP) in Kedungrejo, Jabon District, Sidoarjo. Knowledge Gap: There is limited research on the operational challenges of RKP implementation in rural Indonesia. Aims: The research analyzes RKP implementation, focusing on communication, resources, disposition, and bureaucratic structure per Edward III’s framework. Results: Findings reveal that village officials engage in monitoring infrastructure projects but lack Standard Operating Procedures (SOPs) and dedicated oversight teams. Novelty: This study offers empirical insights into the practical challenges faced in RKP implementation. Implications: Establishing SOPs and dedicated teams is recommended to improve coordination and accountability, enhancing governance and community participation in rural development efforts. Highlights : Lack of SOPs: Absence of Standard Operating Procedures hinders effective project oversight. Community Engagement: Village officials emphasize the importance of involving the community in development efforts. Bureaucratic Structure: The existing bureaucratic framework influences the coordination and success of RKP implementation. Keywords: RKP, rural development, governance, implementation, community participation

Bridging biosafety and biosecurity gaps: DURC and ePPP policy insights from U.S. institutions.

This study provides empirical data on the knowledge and practices of biosafety and biosecurity professionals and researchers involved in research on enhanced Potential Pandemic Pathogens (ePPPs) and Dual Use Research of Concern (DURC) within various U.S. sectors. The goal is to improve public health interventions and oversight for DURC and ePPP, contributing valuable insights for policy development. A notable finding was the association between larger biosafety/biosecurity teams and a higher likelihood of conducting high-risk biological research. A survey of 541 biosafety and biosecurity professionals was conducted between March 8 and 10 April 2024, with results analyzed using SAS at a significance level of 0.05. The study received approval from the Institutional Review Boards (IRBs) at Arizona State University and the University of Nevada, Reno. Government organizations were more likely to conduct DURC compared to other sectors (e.g., Academic, Commercial, Consulting). Public institutions reviewed more experiments outside the scope of the U.S. DURC Policy than private for-profit institutions. Institutions with larger biosafety/biosecurity teams reported greater research activity and more effective non-compliance reporting mechanisms (e.g., anonymous hotlines, reporting forms). Additionally, financial support and the challenges of policy implementation varied significantly across sectors. The findings emphasize the need for appropriate staffing and resource allocation for high-risk biosafety and biosecurity research. A differentiated regulatory approach and equitable distribution of resources are essential for effective oversight. Moreover, robust non-compliance reporting systems are critical to mitigating the risks associated with DURC and ePPP research.

Anti-Corruption Efforts in Regional Police Departments: The Role of Regional Inspectorate Supervision Based on Justice Values

This study explores how effective oversight can enhance the utilization of state apparatus for achieving good and clean governance, specifically focusing on the role of regional inspectorates in preventing corruption within regional police departments. The study aims to: 1) analyze why current regulations regarding the regional inspectorate's role in corruption prevention are not based on justice values; 2) identify challenges in these regulations; and 3) propose a reconstruction of the regulations to align with justice values. Using a constructivist paradigm, a socio-legal approach, and descriptive research methods, the study relies on secondary data sources, including primary, secondary, and tertiary legal materials. Data collection is conducted through a literature review, and qualitative analysis is employed for data interpretation. The findings reveal that the current regulation is not justice-aligned due to the supervisory function of the Regional Inspectorate (Itwasda) being under the authority of the Regional Police Chief (Kapolda), rather than the National Police Chief (Kapolri). This structure limits the effectiveness of oversight and suggests the need for a direct reporting line to National Police Chief. Challenges in the existing framework include a lack of specific legal guidelines governing the inspectorate's role in corruption prevention and insufficient synergy between organizational sections and Supervision Inspectorate. Furthermore, there is a cultural reluctance to report corruption. The study proposes reconstructing the regulation to ensure a justice-based framework, including normative revisions to relevant laws and regulations, such as Law No. 20 of 2001 on the Amendment of Law No. 31 of 1999 on Corruption Eradication, and Indonesian National Police Regulation No. 14 of 2018. This reconstruction aims to establish a clearer, more effective oversight mechanism that enhances the inspectorate's role in corruption prevention.

The Effectiveness of the Implementation of the Non-Cash Food Assistance Program in Poverty Alleviation Efforts

This study aims to see how effective the implementation of the Non-Cash Food Assistance Program is in the Greged District, Cirebon Regency, and identify challenges and obstacles in its implementation. This study uses a qualitative research method with a descriptive analysis approach. The descriptive approach of analysis is used to obtain and select data that is relevant, up-to-date, unique, and related to the formulation of the problem or research question. This analysis uses all the data collected through various methods, such as observation and in-depth interviews. The researcher concluded that the implementation of the BPNT program in Greged District, Cirebon Regency, has not been effective because it shows several weaknesses and advantages. Key weaknesses include untimely disbursement of aid that is often late and a lack of effective oversight procedures for cash aid. On the other hand, no fee is charged to the beneficiary family (KPM). Although this program is easy for KPM to understand, there are problems with the accuracy of the target of aid recipients due to inaccurate data. Although it is not yet fully effective and still needs improvement, the BPNT program in the Greged District has helped the community meet food needs and contribute to poverty alleviation

Gaps in the Global Regulatory Frameworks for the Use of Artificial Intelligence (AI) in the Healthcare Services Sector and Key Recommendations.

Artificial Intelligence (AI) has shown remarkable potential to revolutionise healthcare by enhancing diagnostics, improving treatment outcomes, and streamlining administrative processes. In the global regulatory landscape, several countries are working on regulating AI in healthcare. There are five key regulatory issues that need to be addressed: (i) data security and protection-measures to cover the "digital health footprints" left unknowingly by patients when they access AI in health services; (ii) data quality-availability of safe and secure data and more open database sources for AI, algorithms, and datasets to ensure equity and prevent demographic bias; (iii) validation of algorithms-mapping of the explainability and causability of the AI system; (iv) accountability-whether this lies with the healthcare professional, healthcare organisation, or the personified AI algorithm; (v) ethics and equitable access-whether fundamental rights of people are met in an ethical manner. Policymakers may need to consider the entire life cycle of AI in healthcare services and the databases that were used for the training of the AI system, along with requirements for their risk assessments to be publicly accessible for effective regulatory oversight. AI services that enhance their functionality over time need to undergo repeated algorithmic impact assessment and must also demonstrate real-time performance. Harmonising regulatory frameworks at the international level would help to resolve cross-border issues of AI in healthcare services.

Control measures during the enforcement process

This paper addresses the pressing issues surrounding the current mechanisms of enforcing court decisions in Ukraine, focusing on the inefficiencies that result in a low percentage of effectively executed judgments by both the State Enforcement Service (SES) and private enforcers. The study identifies the primary problems within the enforcement system, including insufficient legislative regulation, lack of effective oversight, and limited protection of debtor's rights. The paper provides an in-depth analysis of the existing mechanisms for control and appeal in the enforcement process, highlighting judicial control under Article 74 of the Law of Ukraine "On Enforcement Proceedings". The judicial control aspect is explored through the examination of court practices in both courts that issued enforcement documents and administrative courts. The paper identifies the number of appeals related to the enforcement process and discusses the effectiveness of judicial oversight. Additionally, the paper examines the extrajudicial control mechanisms, particularly the oversight exercised by the Ministry of Justice over both state and private enforcers. The study reveals significant challenges, such as the deprivation of the debtor's right to seek extrajudicial control, and discusses the reasons behind such legislative changes, along with their positive and negative consequences. The paper also presents the findings from recent research and publications that have begun to address these issues, and highlights the aspects of the general problem that have not been previously addressed, to which this paper is dedicated. To address these challenges, the paper proposes several improvements and legislative amendments. These include enhancing judicial control by establishing clearer criteria for reviewing appeals against enforcer actions, extending court powers to mandate specific actions by enforcers, and providing compensation for damages caused by unlawful enforcement actions. In terms of extrajudicial control, the paper suggests restoring the debtor's right to appeal to the Ministry of Justice, implementing a pre-screening mechanism to filter out baseless complaints, and strengthening the Ministry's monitoring capabilities.

Health professional regulation and provision of quality health services; cross sectional analysis of private health care providers in Wajir County, Kenya

Background: Health professional regulatory bodies oversee and enforce standards in healthcare to safeguard patient safety and prevent harm. However, international consistency in these regulations remains limited. The Kenya health sector relies on various bodies to enforce standards among professionals and institutions, albeit constrained by financial and human resources that hinder effective oversight. This study aimed to assess how regulatory practices- such as licensing, training oversight, inspection of practice, and quality assurance mechanisms- affect the quality of healthcare provided by private providers. Methods: The study targeted 108 healthcare providers from 36 private health facilities, primarily nurses and clinical officers. A sample of 86 participants was drawn using purposive sampling. The data were collected using a structured questionnaire. Results: The licensing of health professionals, training, inspection of practice, and quality assurance mechanisms collectively influenced 47.9% of the variation in service quality. Statistical analysis revealed significant associations between licensing (p=0.003), practice inspections (p=0.01), quality assurance (p=0.001), and service quality. Conclusions: Regulatory bodies play a crucial role in ensuring healthcare standards; however, their effectiveness hinges on tailored strategies that address local challenges and foster collaborative efforts towards sustainable quality improvement in healthcare services. Routine inspections, conducted in a supportive manner, are likely to ensure ongoing adherence to standards. Moreover, adequate resource allocation for regulatory compliance and continuous quality improvement activities, including the formation of internal quality improvement (QI) teams and the maintenance of regular QI meetings and assessments, was deemed essential.

Transparency of Regional Budget and Expenditure (APBD) through the Optimization of E-Budgeting Implementation

The implementation of budgetary reform in local government budgeting is often viewed as lacking a structured system. This is marked by low transparency and accountability in the management of local budgets. Financial management systems that contradict the principles of good governance necessitate transparency and accountability in all areas of government. The advent of e-budgeting is evidence of the utilization of e-government programs in Indonesia. E-budgeting is expected to be a solution for enhancing transparency and accountability in local budget management. With e-budgeting, the public can more easily access information about budget allocations and their usage. Public participation is also anticipated to increase, allowing for more effective oversight of local government budgets. This transparency not only supports the improvement of financial management at the local level but also contributes to the enhancement of public service quality. Therefore, the implementation of e-budgeting is expected to strengthen good governance and increase public trust in local governments. Active public participation and high transparency are key to realizing a more efficient and accountable local budget management system.

Impact of IFRS 9 Implementation and Audit Committee Effectiveness on Earnings Management in The Indonesian Banking Sector

Background- The implementation of IFRS 9, utilizing the Expected Credit Loss (ECL) method, along with effective oversight from the audit committee, can be a relevant strategy to anticipate earnings management practices. Purpose- to examine the impact of IFRS 9 implementation and audit committee supervision on restricting managerial discretion in loan loss provisions. Design/methodology/approach- This study will use a quantitative analysis method using secondary data from an annual report. The sampling method used in this study was purposive sampling, which resulted in selecting 42 banks listed on the Indonesian Stock Exchange from 2017 to 2022. This study uses the data panel analysis method with the STATA analysis tool. Findings- This research found that the implementation of IFRS 9 and audit committees had an impact on increasing bank managerial discretion. This explains that the implementation of IFRS 9 and the audit committee have not been able to limit managerial discretion, which may be due to the influence of unstable economic conditions due to the pandemic and countercyclical policy to anticipate the impact of the pandemic. Research limitation- The potential impact of the COVID-19 pandemic on research outcomes related to managerial discretion and the effectiveness of audit committee oversight. Originality/Value- To enhance the literature related to the trends of the impact of PSAK implementation in Indonesia on earnings management more comprehensively by extending the research period and contributing to the literature by employing multiple criteria to identify the quality of oversight provided by the audit committee.

Implementation of the Internal Control System in the Aviation and Space Research Organization of the National Research and Innovation Agency (BRIN)

This research examines the implementation of the Internal Control System (SPI) at the Aviation and Space Research Organization (ORPA) which is under the National Research and Innovation Agency (BRIN). The aim of this research is to evaluate the effectiveness of SPI in supporting the achievement of organizational goals and identify the obstacles faced in its implementation. The research method used is descriptive qualitative with a case study approach. Data was obtained through in-depth interviews and analysis of related documents. The research results show that the implemented SPI has helped in increasing the operational accountability and transparency of ORPA BRIN. However, there are still several obstacles, such as limited human resources and policy changes that affect SPI's performance. Based on the research results, it can be concluded that the implementation of SPI in ORPA BRIN is not optimal. This is caused by deficiencies in SPI elements, such as the control environment, risk assessment, and control activities. In the control environment element, there are deficiencies in the aspects of commitment to competence, human resource development policies, the role of effective Government Internal Oversight Apparatus (APIP), and working relationships with stakeholders. This research provides recommendations for ORPA BRIN to increase human resource capacity, strengthen commitment to competence, and build close collaboration with APIP and stakeholders to support more effective implementation of SPI.

Sthavar Visha- Need of Balance in Tradition and Safety

The ancient Indian system of medicine has a long history of using poisonous herbs and minerals, known as Sthavar Visha, which are an integral part of Ayurveda medicines used for therapeutic purposes. It involves a delicate balance between harnessing the medicinal properties of these substances and mitigating their potential risks. These toxic substances can be transformed into beneficial medicines through meticulous processing, while the improper use of Sthavar Visha can lead to significant toxicity and may cause harm instead of causing benefits. This manuscript explores the diversity of Sthavar Visha, the challenges of complex formulations, variability in quality, and the lack of standardized dosages. Case studies on Aconitum ferox (Vatsanabha) and mercury-based preparations highlight the measures of potential dangers along with their solutions. Addressing these risks requires stringent quality assurance, substantial research and clinical trials, effective regulatory oversight, and increased education and awareness. Pharmacovigilance in Ayurveda, although currently underutilized, plays a crucial role in monitoring adverse effects and ensuring the safety of Ayurveda practices. Effective regulatory oversight is crucial for monitoring the use of potentially toxic substances and ensuring compliance with safety standards. Implementing post-marketing surveillance programs and encouraging adverse event reporting can help identify potential safety concerns and take timely corrective actions. Combining traditional knowledge with safety methods is essential for promoting health and ensuring quality treatment in Ayurveda's growing global popularity. A harmonious integration of tradition and safety measures will pave the way for a robust and sustainable future for Ayurveda medicine.

Effect of Corporate Governance on Financial Performance in China

Purpose: The aim of the study was to assess the effect of corporate governance on financial performance in China. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low cost advantage as compared to a field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: The study indicated a positive correlation between strong corporate governance practices and improved financial outcomes for companies. These practices typically include transparent decision-making processes, effective board oversight, and alignment of management incentives with long-term shareholder value. Study suggests that companies with robust corporate governance structures tend to experience higher profitability, better risk management, increased investor confidence, and enhanced access to capital. Additionally, strong corporate governance is associated with lower instances of financial misconduct and improved overall corporate reputation, which can further contribute to sustainable financial performance over time. Implications to Theory, Practice and Policy: Agency theory, stewardship theory and resource dependency theory may be used to anchor future studies on assessing the effect of corporate governance on financial performance in China. Implement best practices in corporate governance that align with empirical findings and theoretical insights to optimize financial performance. Advocate for regulatory frameworks and policies that incentivize effective corporate governance practices and align them with desired financial performance outcomes.

Navigating Hybrid Governance

The governing balance between civilian regime and military leadership has become an important aspect of governance in Pakistan. When military and civilian life are pragmatically in touch with each other, both become an asset, otherwise, they are an aggressor to each other. It is their integration that ensures the convergence of their goals and directions as well as values and ideologies, as both depend on each other. This not only leads to the consolidation of democracy but also fulfills the effective civilian oversight over the military. For this, an efficient governing structure can keep in check the state’s civil-military equation and ensure that the incidence of military intervention or influence is minimized. The theoretical and structural construction of this integration and ideological alignment is particularly relevant to civil-military interaction under the National Security Committee (NSC) in Pakistan. This paper analyzes the civil-military relations in Pakistan under two different models i.e., ‘control theory’ and ‘convergence theory’ to bring a new perspective to the analysis of the topic. The paper begins with a brief review of both theoretical frameworks, followed by the history of civil-military relations under military rule, civilian setup, and NSC governance in Pakistan. The paper then looks into the case of hybrid governance under the NSC in line with the tenets of the 1973 Constitution of Pakistan. It suggests that far-reaching national strategic concerns and governing balance issues can be addressed under NSC, which is currently not being utilized to its full potential; instead it should function as a regular forum of dialogue and consultation, and not as an irregular decision-making entity. A consistently functional consultative NSC can help diffuse the ideological differences between civil and military elements of governance, creating more prospects of integration and decreasing chances of outright interference , as postulated by Janowitz in the convergence theory.

The Role of Corporate Governance, Integrated Reporting and Financial Sustainability in Islamic Banking of Pakistan; A Conceptual Review

The current study indicates the importance of Islamic banking deposits as a paramount sector with its unique blend of moral principles and financial practices. Inside the situation of Islamic banking in Pakistan, where shared values and moral principles clasp considerable sway, integrated reporting shoulders heightened consequence in communicating the all-inclusive value created by these institutions to stakeholders. In this study corporate governance serves as the basis of effective management and oversight in Islamic banking institutions operating in Pakistan. Adherence to Sharia principles of clarity, fairness, and accountability not only confirms compliance but also fosters trust and confidence among stakeholders, thereby enhancing the strength of the sector. The financial sustainability, a core tenet of Islamic banking in Pakistan, continues beyond ordinary profitability to encompass social welfare and environmental stewardship. So the careful with risk management, reasonable wealth distribution, and investment in socially responsible projects, Islamic banks in Pakistan can achieve sustainable financial performance while upholding their ethical obligations. Ultimately, the convergence of combined reporting, corporate governance, and financial sustainability not only reinforces the resilience of Islamic banking in Pakistan but also strengthens its role as a driver of inclusive growth and ethical finance in the country's financial ecosystem.

Crafting effective oversight for the long-term storage of spent nuclear fuel on sites at risk of climate and coastal hazards

Despite a documented push to expand nuclear energy in the U.S., the status quo of indefinite in-situ nuclear waste storage is uncertain and increasingly threatened by climate and coastal hazards. Findings from Humboldt Bay, California, one of the nation’s most vulnerable nuclear storage sites, informed recommendations for managing emergent climate and coastal hazards. The existing legislative framework was not designed to address climate and nuclear waste interactions, but more effective oversight leveraging existing federal, state, local, and Tribal government authorities could adapt spent nuclear fuel management to a climate-changed world. More effective oversight requires updated regulations and site-specific risk assessments as well as enhanced coordination across jurisdictions, disciplines, and publics to increase legitimacy, trust, accountability, and creativity in light of failed solutions to a multi-decadal issue.