Extent Of Compliance Research Articles

Federalism: Prerequisite for Effective Criminal Justice Administration in the States

The Federal system being practiced in Nigeria has been widely criticized and referred to as asymmetrical in favour of the Federal Government. In the Context of the criminal justice system (CJS), twoprincipalagencies are in the Exclusive Legislative list, that is to say, the Nigeria Police Force and the Nigerian Correctional Service. This situation leaves the States short of the requisite resources for effective criminal justice administration. This paper examines the federal structure as designed by the extant Constitution of the Federal Republic of Nigeria 1999 (as amended) (CFRN) with a view to bringing to the fore, the extent to which State Governments in Nigeria can maintain a coherent and smooth criminal justice administration. The paper also interrogates the capacity of State Governmentsto fight crime given the resources at their disposal. In doing so, it examines the tenets of a federal system of government and the extent of compliance in Nigeria. Consequently, it was found that theCFRN, robs State Governments in Nigeria of the requisite authority to maintain an independent, autonomousand effective criminal justice system. In other words, State Governments in Nigeria could make laws which a federal Police Force may refuseto carry out. This has negative implications for the state administration of justice, especially in the face of the upsurge in crime rate in Nigeria. Thepaper concludes that a State would be inherently weak if it were incapacitated or unable to enforce its own laws and as such recommends that the CFRN be reviewed in order to allow for a State Police Force and State Correctional Service.

Quality of reporting in randomized controlled trials of therapeutic cardiovascular medical devices

Therapeutic medical devices play an important role in the treatment of cardiovascular diseases. The reliability of the randomized controlled trial, which is the best design for assessing treatment effects, largely depends on the information found in published reports. Limited information regarding the quality of reporting about therapeutic medical devices in trials was provided. A cross-sectional study was conducted to assess the reporting quality of randomized controlled trials that tested the effects of therapeutic cardiovascular medical devices. The quality of reporting was assessed against a modified Consolidated Standards of Reporting Trials checklist, including 47 items from the Consolidated Standards of Reporting Trials statement and Consolidated Standards of Reporting Trials extension. We also examined the specific items regarding medical devices. Univariable and multivariable linear regressions were undertaken to explore potential factors associated with Consolidated Standards of Reporting Trials scores. Some 115 randomized controlled trials were identified. The mean (standard deviation) Consolidated Standards of Reporting Trials score was 20.5 (5.0). The extent of compliance with the Consolidated Standards of Reporting Trials reporting guideline differed substantially across items: 5 of the 47 items were reported adequately across trials (more than 90%), and 10 were reported adequately in less than 5% of trials. Less than 50% of the trials reported additional items related to the medical device. Multivariable regression analysis showed that trials published in general journals (coefficient 7.44, 95% confidence interval [CI]: 5.50-9.38), with larger sample sizes (coefficient 2.30, 95% CI: 0.76-3.83), and multiple-center studies (coefficient 3.14, 95% CI: 1.27-5.01) were associated with a higher quality of reporting. The overall reporting quality in randomized controlled trials of therapeutic medical device trials is suboptimal, particularly in terms of items regarding surgeons and hospitals. We suggest that the existing Consolidated Standards of Reporting Trials and extension should be modified to be more applicable to therapeutic medical devices.

A Cross-Over Health Intervention Trial of Children Consuming an Organic Diet

Introduction: The effectiveness of a systematic organic diet in improving key parameters of health in human studies has not been well studied. The objective of this study was to determine the intervention effectiveness of an organic diet in significantly reducing urinary pesticide metabolite concentrations and concomitantly affecting biomarkers of inflammation and oxidative stress in children.Methods: A 2 x 2 cluster-randomised cross-over trial at subject level study was designed for healthy children (n=150, 11-12 years old) from families historically consuming a conventional diet (>80% of weekly diet). The study period consisted of a 40-day conventional diet arm and a 40-day organic diet arm. Diaries were used to record the consumed diet and extent of compliance. A total of five morning urine voids samples per child in select time points of both conventional and organic phases were collected. Select metabolites of neonicotinoid/pyrethroid pesticides were monitored in children’s urine using tandem mass spectrometry. Biomarkers of oxidative stress/inflammation and creatinine were measured in urine (isoprostane 8-iso-PGF2a and 8-OHdG) using immunoassay kits. Linear mixed-effects models of the biomarkers of effect were constructed to evaluate the main effects of organic diet and biomarker of exposure to pesticides accounting for both between- and within-subject variability.Results: The effect of organic diet on the biomarkers of oxidative stress/inflammation accounting for known confounders will be presented.Conclusions: To the best of our knowledge, this is the first time that the concomitant assessment of biomarkers of effect (oxidative stress/inflammation) along with biomarkers of exposure to pesticides in children systematically consuming an organic diet has been performed.

Multifactor correlation analysis and modeling for product low-carbon design

ABSTRACTLow-carbon design is a process of contradiction coordination, which involves multiple factors and necessitates abundant design knowledge and rules. We proposed the method that integrated the case-based reasoning (CBR) method and extension theory to achieve low-carbon design for products. In this paper, our work is on analyzing the design constraints, and constructing the parameters modeling for representation of product cases. Firstly, we discussed the correlation among factors, and mapped the requirement onto the detailed physical structure. Secondly, we integrated the improved activity-based costing and carbon method and the indirect calculation method to estimate the carbon footprint and cost of each phase in product life cycle. We adopted the basic-element model to represent the product cases and used the dependent function to discriminate the extent of compliance with the requirement. In final, the applicability of proposed method was demonstrated through a case study of a screw air compressor.

The compliance of disclosure with AAOIFI financial accounting standards

PurposeThis paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions’ (AAOIFI) related to Islamic financing products by Islamic banks in Bahrain and Qatar.Design/methodology/approachThe study measures compliance using disclosure indexes. The disclosure indexes include the three financial accounting standards of Murabaha, Mudaraba and Musharaka. The data are collected from the annual reports of 24 Islamic banks in Bahrain and Qatar over a period of 2012-2015.FindingsThe paper found that Islamic banks in Bahrain and Qatar comply with AAOIFI financial accounting standards related to Murabaha, Mudaraba and Musharaka. However, there was a level of non-compliance in both countries. In addition, it found that the extent of compliance had increased over the 2012-2015 period. Also, the Murabaha standard had the highest mean of compliance. Moreover, the results showed that the Islamic banks in Qatar tend to have more compliance of overall Murabaha and Mudaraba disclosures compared to the Islamic banks in Bahrain.Research limitations/implicationsThe findings are preliminary and highlight that the issue is of high interest to Islamic banks and AAOIFI. Hence, it requires a detailed follow-up to form a complete picture that would assist AAOIFI and regulators gear their policies toward better quality disclosure by Islamic financial institutions. Even though the findings are encouraging, future research is recommended to enforce compliance with the AAOIFI financial accounting standards.Originality/valueThis is a pioneer empirical study that focuses on the level and trend of compliance with AAOIFI financial accounting standards related to the Islamic financing products of Murabaha, Mudaraba and Musharaka standards, especially in Qatar. Additionally, it is the first study comparing between the only two Gulf Cooperation Council (GCC) countries, i.e. Bahrain and Qatar, that mandatory apply the AAOIFI standards.

Status and proliferation of private schools in Marawi city: Implications on the quality of education

This descriptive research design was conducted to determine the status of the increased number of private schools and its proliferation in Marawi City based on the 1998 Revised Manual for Private Education particularly in the compliance of government requirements and its implications to the quality of education. A total of twenty-six private schools served as the respondents of this study. Many developing nations lack adequate resources to fund public schools and universities. Faced with growing lower-and middle-class populations that are too often underserved, these nations increasingly rely upon private education to complement public education. The increase in the number of private schools could be alarming especially when it comes to quality education. Ideally, private schools should always be adjunct to quality education, yet it is sad to note that the prevailing perceptions on the proliferation of private schools are not accompanied by quality. Findings revealed that the relationship between the profile of the school and the extent of compliance with government requirements revealed no correlation at all, while the t-test revealed a not significant relationship between the teachers’ profile and the level of passing standardized and board examinations. For the relationship between the profile of the owners’/administrators and the extent of participation in extension and community outreach programs, except for the monthly income was found to have not significant relationship with extension and community outreach programs. Lastly, the test of difference between the owners’/administrators’ and teachers’ perceptions on the factors for the proliferation of private schools revealed a not significant difference.

Extent of Compliance of State Universities and Colleges (SUCs) in Caraga Region with Normative Financing Scheme

This study centered its direction on the assessment of the Normative Financing among State Universities and Colleges (SUCs) in Caraga Region Extent of Implementation and Implication.Normative financing aims to provide financing of outputs: teaching, research and extension. There is a purchase of student places (outputs) in degrees that are priorities of the government. It is possible that with normative financing, degrees that are no longer profitable and can be better served by other HEIs shall be eliminated from a SUCs original course offering. One of the components of Normative Financing is to check whether faculty members in the academe are teaching in line with their specialization. The researcher involves the description, analysis, interpretation and comparison. This research design employs a number of data collection methods, which includes interviews, documentary analysis, and focus group discussion (FGD). The combination and the balance between these methods were largely determined by the resources available and the disciplinary and professional tradition in which the case was conducted. The researcher recommends that SUCs are encouraged to comply proposed intervention mentioned in the recruitment of faculty. It is recommended that the SUCs are encouraged to verticalize their BS program to MA program offered. Conduct capability program and training for research and maximize research budget. Each SUC are also encouraged to prepare an annual budget allocation to all areas for accreditation and formulate a well-planned accreditation. Evaluate the existing measures in the student-teacher ratio relative to small and big class sizes.

Studying the Extent of Compliance with the Standard Principles of Cardiopulmonary Resuscitation in the Selected Educational Centers of Mazandaran University of Medical Sciences 2016 - 2017

Studying the Extent of Compliance with the Standard Principles of Cardiopulmonary Resuscitation in the Selected Educational Centers of Mazandaran University of Medical Sciences 2016 - 2017

Determinants of Compliance With Disclosure Requirements of IFRS 4: Evidence From Quoted Insurance Companies in Nigeria

Publicly quoted companies are expected to fully comply with disclosure requirements of International Financial Reporting Standards (IFRS) during the preparation and presentation of their financial reports. However, this is far from what is obtainable in real situation; as evident in the existing literature. Hence, this study examined the determinants of compliance with disclosure requirements of International Financial Reporting Standard (IFRS 4 - Insurance contracts) among quoted insurance companies in Nigeria; the study further examined the influence of four company attributes (leverage, profitability, liquidity, and size) on the extent of compliance. With the aid of a self-constructed compliance checklist, an index was derived to quantify the level of compliance with disclosure requirement of IFRS 4; after applying the checklist to the 2012-2014 annual reports of sample companies. The study used panel regression technique to examine the influence of the four company attributes on the extent of compliance. The results showed an aggregate mean compliance of 80.38% to IFRS 4 disclosure requirements. A significant positive relationship was found between the level of compliance and company liquidity, and profitability (both at 5% level of significance), while a significant negative relationship was found between company leverage and extent of compliance (at 10% significance level). The study recommended among others that; regulators’ compliance enforcement and monitoring mechanism be improved upon, as well as exercising great caution and put in more attention while assessing the disclosure compliance of highly leveraged companies.

Compliance with Best Practice Governance Principles by State Owned Enterprises in Botswana

This paper investigates the extent of compliance by 16 state owned enterprises (SOE)/parastatal corporations in Botswana with international best practice corporate governance principles. In particular the study examines the extent of compliance by SOEs with best practice corporate governance principles as recommended under the King Code of South Africa. The King Code (2002) of Corporate Governance is generally considered as a benchmark for best practice corporate governance not only in the Southern African region but also across the African continent.Using a compliance checklist of 53 provisions from the Code, the study finds that 68.7% of Botswana SOEs have a compliance score of 51% and above while the remaining 31.3% applied less than 50% of the provisions in the King Code checklist. The study also finds that compliance with the Code increased from an average of 57% in 2009 to 60% in 2012. Further the study finds that SOEs tended to comply more with provisions on risk management and less on provisions on integrated sustainability reporting.The results of this study have implications on governance practices of SOEs in Botswana in general. For instance, the results may possibly indicate that, even though governance structures of SOEs in Botswana are crafted through Acts of parliament, on the whole they adhere to international best practice corporate governance principles. The results could also be a signal to local and international investors that Botswana SOEs are not lagging behind in terms of compliance with good governance practices.

A PROPOSED FRAMEWORK TO DEVELOP THE ROLE OF INTERNAL AUDITING AS AN APPROACH TO ENHANCE THE QUALITY OF HEALTH SERVICE AND ENVIRONMENTAL PERFORMANCE IN GOVERNMENTAL HOSPITAL A FIELD STUDY

The study aimed to develop a proposed framework for developing the role of the internal auditor in improving the quality of health service and environmental performance (in light of the promulgation of Law No. 4 of 1994 and amended by Law No. 9 of 2009 on the rules, procedures and controls to be followed to reduce pollution of the environment) The role of the internal auditor in evaluating the quality of service and the extent of compliance with environmental requirements and legislation in light of the recent trends in the standards of professional performance. The researchers adopted the theoretical and applied methods, The study used the SPSS program to test the study hypotheses and analyze the results. The study found that there is a strong correlation between the internal audit (Implementing an internal audit system - conducting internal audit in accordance with the applicable professional standards - independence of the internal audit department - following up the application and evaluation of internal audit systems and procedures) and the internal performance The importance of environmental performance in hospitals - the interest of government hospitals in assessing environmental performance - quality of health service). The study recommended that the work of the internal audit should increase attention to the personality of the internal auditor and that the internal auditor should perform the review according to the required professional standards, Improve employee performance.

Are Audits of Financial Statements Born Unequal?

Audit is getting more and more importance in assuring the reliability of financial information including financial statements for all parties. Commonly, quality of an audit is viewed as probability that financial reports are free from material irregularities. In the previous literature, there is a positive relationship between size of audit firm and audit quality that has long been understood. This has resulted in many publications to gather evidence of differential audit quality relating to audit firm size. In consequence, the conclusion has been focused that bigger audit firms produce higher audit quality than smaller ones. However, the collapse of many big international audit firms, typically Arthur Andersen has reduced the statement that large audit firms have higher audit quality than small ones. Therefore, this study looks into audit quality basing on the extent of compliance with disclosure requirements pertaining to goodwill impairment of large listed firms in Hong Kong context in the second year transition to IFRS. We found that audit firm identity appears to be a substantial variation, in which compliance levels changed significantly among auditors in the context of Hong Kong.

Extent of Compliance with Code of Ethics and its Impact on Internal Audit Effectiveness

The study aimed to identify the internal auditors’ compliance with code of ethics issued by the Institute of Internal Auditors, it includes (Integrity, Objectivity, Confidentiality, and Competency) and its impact on the effectiveness of internal audit, the study followed the descriptive analytical method, the study population is composed of internal auditors and members of audit committees in the Jordanian shareholding companies. The questionnaire was used in collecting preliminary data, which was distributed to (363) of them who represented the sample of the study. Arithmetic means, repetitions and (Multiple regression), (Stepwise Regression), (Anova) tests were used in data analysis. The study found that there is a compliance from the internal auditors for the code of ethics moderately, the most compliance was in competency dimension, followed by objectivity and then confidentiality and finally the integrity dimension in terms of the level of compliance in descending order and that there is a medium degree of effectiveness of the internal audit function, the integrity dimension was the most impact on the effectiveness of internal audit, the competency dimension was in the second rank, followed by confidentiality, finally the objectivity was the less impact. There were no differences in the opinions of internal auditors and members of audit committees on the impact of internal auditors’ compliance on the effectiveness of internal audit. The percentage of CIA certificate (Certified Internal Audit) holders reached (2.7%). The study recommended to aware the internal auditors with the importance to adhere to the code of ethics of the profession through holding seminars and courses and motivate them to raise the level of their commitment through providing them a suitable work environment that encourages commitment and reduce the likelihood of being exposed to situations of conflict of interest and work on revising professional and ethical code of ethics for practitioners of internal audit activity and related instructions, in order to rise into the level that enable to achieve the highest degree of compliance with code of ethics of the profession to raise the effectiveness of internal audit through making internal auditors to acknowledge that their compliance to the code of ethics of the profession has an added value and a real impact on the effectiveness of internal audit and not just a commitment to a moral charter which avoids internal auditors from accountability risks.

A Proposed Framework for Applying the National Standards of Quality Assurance in Higher Education in Sudan from the Teaching Staff’s Perspective - Faculties of Business Administration

This study aimed to clarify the importance of having national standards and their role in achieving quality, as well as establishing a framework for the actual application of national standards in quality assurance so as to achieve quality in higher education institutions. The researchers followed a descriptive analytical method to achieve the objectives of the study and developed a questionnaire covering primary and secondary variables that have a role in the design of specific models to help in applying the national standards by the Sudanese universities. The questionnaire included one dependent variable; the effective application of national standards of quality assurance in higher education institutions, and the four main variables (independent) are: the national standards of quality assurance in higher education in Sudan, the standard of quality assurance, the standard of teaching and learning and the standard of scientific research and publication. The study revealed a number of conclusions: there were statistically significant differences in the extent of familiarity with the national quality assurance standards in Sudan according to the academic rank of the faculty members; there were also significant differences in the extent of compliance with the national quality assurance standards in Sudan according to the academic rank of the faculty members; there was full agreement between the national standards for quality assurance in Sudan and the international standards for quality assurance; and there were statistically significant differences in that the absence of specific models would have a negative impact on effective application of national standards of quality assurance in higher education in Sudan, according to the academic rank of the faculty members.
 Keywords: Quality, The program, Standards, University, Total quality management.

The relationship between corporate governance mechanisms and IFRS 7 compliance: evidence from an emerging market

PurposeThis paper aims to investigate compliance with risk disclosure requirements under International Financial Reporting Standard (IFRS 7) by firms listed on the Ghana Stock Exchange (GSE) over a three-year period. Specifically, the paper examines the extent, quality and determinants of risk disclosure compliance with IFRS 7.Design/methodology/approachThe study uses 90 firm-year observations for the period 2011-2013 for firms listed on the GSE. Each annual report was individually examined and coded to obtain the extent and quality of corporate risk disclosure index. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis, which forms the main data analysis.FindingsThe results indicate that over the three years, the extent of compliance with IFRS 7 is, on average, 53 per cent, which is very low; the quality of the disclosures is, on average, 33 per cent, which is also very low. The regression results suggest that proportion of non-executive director (PNED) is significantly and positively associated with the extent of risk disclosure compliance under IFRS 7. Board size was found to be significantly and positively associated with quality of risks disclosure compliance.Originality/valueThis is the first study in Ghana that considered the impact of corporate governance factors on the extent and quality of IFRS 7 risk disclosure compliance. The findings of this study will help market regulators in Ghana in evaluating the adequacy of the risk disclosures by listed firms.

The legal regime and the compliance façade in public procurement in Ghana

PurposeThe extant literature posits several claims about the equitable resources allocation through compliance in public procurement management. Notwithstanding, there are hardly any empirical studies that explore the link between the causes and extent of compliance on one hand and value for money (VfM) on the other hand. The purpose of this paper is to investigate the efficacy of public procurement laws in ensuring VfM in a developing country context.Design/methodology/approachThe study employs a qualitative case study approach involving three local government agencies in Ghana. Purposive and stratified random sampling strategies were used in selecting respondents who were interviewed through focused group discussions, semi-structured and open-ended questionnaires. The study utilizes an interpretivist/constructivist paradigm which allows for the co-creation of knowledge and subjectivity in knowledge acquisition.FindingsThe study finds that the presence of a legal and regulatory framework does not ipso facto guarantee compliance and VfM. Additionally, a possible reason why even reported cases of compliance do not translate into VfM is that evidence of compliance, especially in a developing country setting, is often a façade.Practical implicationsPublic procurement entities in developing countries stand little chance of achieving accountability and VfM gains if they continue to rely on compliance as a micro-management tool.Originality/valueThe paper challenges the dominant assumptions in the public procurement management discourse by drawing attention to the quality of reported compliance and its implication for VfM.

The extent of compliance with FRS 101 standard: Malaysian evidence

PurposeThe purpose of this paper is to investigate Malaysian companies’ compliance with mandatory accounting standards. Specifically, this study examines the efficacy of agency-related mechanisms on the degree of compliance with Financial Reporting Standards (FRS) 101, Presentation of Financial Statements. It so proceeds by focussing on corporate governance parameters (board characteristics and ownership structure) and other firm characteristics.Design/methodology/approachUsing data drawn from a sample of 105 Malaysian companies listed on the ACE market in 2009, the authors employ multiple regression analysis models to establish whether selected corporate governance and company-specific characteristics (proxying for agency-related mechanisms) are related to the degree of disclosure compliance.FindingsThe results indicate that the overall disclosure compliance is high (92.5 per cent). Furthermore, only firm size is positively associated with the degree of compliance. The other variables, those consisting of board independence, audit committee independence, CEO duality, the extent of outside blockholders’ ownership and leverage, do not show any significant relationship with the degree of compliance.Research limitations/implicationsThis study focusses on only one accounting standard (FRS 101) that is mandatory in Malaysia. FRS 101 is both structured and rigid, leaving no room for companies to conceal any particular information. The sample of Malaysian companies selected is restricted to those listed only on the ACE market. As such, the results cannot be generalised to every company in Malaysia.Practical implicationsThese results have important implications for policy makers because they suggest that whilst agency-related mechanisms may motivate compliance with mandatory standards, full compliance may be unattainable without regulations.Originality/valueThis is the only study in Malaysia to investigate the impact of regulatory requirements on corporate compliance level by companies listed on the new ACE market, which was introduced by the Bursa Malaysia in August 2009. This study contributes to the literature by examining the effects of both company-specific characteristics (such as company size, company age, liquidity, etc.) and corporate governance parameters on the degree of corporate compliance with mandatory disclosure, simultaneously, in contrast with prior studies which have examined them in isolation.

Extent of Compliance of State Universities and Colleges (SUCs) in Caraga Region with Normative Financing Scheme

Extent of Compliance of State Universities and Colleges (SUCs) in Caraga Region with Normative Financing Scheme

Determinants of risk disclosure compliance in Malawi: a mixed-method approach

Purpose– The purpose of this paper is to investigate compliance with risk disclosure requirements under International Financial Reporting Standard (IFRS) 7 by Malawian Stock Exchange-listed companies over a three-year period. Specifically, the paper examines the extent and determinants of risk disclosure compliance with IFRS 7.Design/methodology/approach– The study uses a mixed-method approach. The quantitative approach employs the research index methodology and uses panel data regression analysis to examine the relationship between proportion of non-executive directors (NEDs), size, gearing and profitability and the extent of risk disclosure compliance. The results of the panel data regression analysis are triangulated by the qualitative research approach in the form of personal interviews with company managers.Findings– The results indicate that over the three years, the extent of compliance with IFRS 7 is, on average, 40 per cent which is very low. The regression results suggest that NEDs, size and gearing are significantly and positively associated with the extent of risk disclosure compliance under IFRS 7. The results of qualitative approach are mixed since some support and whilst others contradict the regression results.Research limitations/implications– The sample size is very small which may affect the generalisability of the study.Originality/value– The use of a mixed-methods approach to examine the determinants of risk disclosure compliance provides additional insights not provided in prior studies. The contradicting results suggest that more research using the mixed approach is required to provide more robust evidence of the determinants of risk disclosure compliance.

The influence of subclinical psychopathic traits on responding to others’ awkward requests

ABSTRACTIntroduction: Psychopathy is characterised by a postulated deficit in emotional empathy, with intact cognitive empathy. Although studies have examined performance on laboratory tasks within incarcerated populations, there is a paucity of work exploring how subclinical psychopathic traits translate into everyday social interactions.Methods: The present study investigated this by screening 502 university students with the Psychopathic Personality Inventory and comparing 20 high-scoring (10F; mean age = 19.85 years) and 19 low-scoring (15F; mean age = 21.00 years) participants on their responses to the Social Strategy Task. This comprises social scenarios that each end with an awkward request posed by the main character. Participants provided verbal responses and rated the awkwardness of each situation. Verbal responses were classified into positive or negative social strategies, denoting the extent of compliance with requests.Results: The groups were compared using analysis of variance and t-tests. The high psychopathic trait group used fewer positive social strategies than the low group was less polite in emotional tone and perceived situations as less awkward.Conclusions: The findings are considered in relation to the postulated dissociation between intact cognitive empathy and impaired emotional empathy. The potential implications for clinical interventions are briefly discussed.