Identification Of Impediments Research Articles

Towards the Sustainability Enhancement: Identification of Impediments on Integrated Reporting

Integrated Reporting is an emerging corporate reporting model amongst the other voluntary corporate reporting practices. However, the impediments may hinder the adoption of integrated reporting practices, and it may be affected by organizational sustainability. Hence, this study aims to examine impediments that affect the adoption of integrated reporting practice and the impact of the adoption or non-adoption of integrated reporting on organizational sustainability. The study adopted a qualitative research approach. Based on the judgmental sampling method, the data was collected through 15 semi-structured interviews from the responsible officers of integrated reporting in public listed companies in Sri Lanka. Data from interviews was analysed using the directed content analysis. The results showed that impediments to integrated reporting practice have occurred through the international integrated reporting framework, external factors, and organizational factors. Furthermore, IR practices’ adoption reinforces the identification of sustainability issues and strengthens the integration of sustainability issues into strategies. These findings contribute to the literature on impediments of integrated reporting and organizational sustainability in the context of developing countries. These findings could be helpful to professional accounting bodies, regulatory bodies, and firms that need to mitigate the impediments to integrated reporting and enhance organizational sustainability. This paper adds to the limited available literature on the impediments of integrated reporting for the emerging economy. Moreover, this study is the first to reveal the impact of adoption/non-adoption of integrated reporting practices on organizational sustainability.

The impediments to the competitiveness of the rail industry in Australia

Purpose – The purpose of this paper is to identify current impediments to the competitiveness of the rail industry in the Australian non-bulk freight market. Design/methodology/approach – A systematic literature review was adapted to identify the impediments and challenge themes from 1,081 studies available on the Australian rail industry. To select the studies relevant to the research question, a tollgate criterion was then deployed. Impediments were identified by a structured data synthesis process and a heuristic algorithm was developed to explore the possible relationships between the impediments and challenges. Findings – Four major themes are apparent, each of which presents the rail industry with challenges in the non-bulk freight market. “Infrastructural inefficiencies and the need for further integration” was ranked as the main rail industry challenge, while “environmental concerns and the associated costs of externalities” was the least. In addition, across the four themes data synthesis identified 43 impediments from purely policy related to technical and operational aspects. Research limitations/implications – The major implication of this review is the identification of impediments that have no linkage to the four industry challenges as revealed by stakeholders in the literature. That means that the rail industry has been dealing with a number of issues that have not been explored and studied in depth either by practitioners or academics. The underlying elements of impediments in this group are perceived as managerial, organisational and leadership factors. The rail industry has failed to manage its organisational ties across the system, both horizontally and vertically. This issue has been intensified as the result of complex interactions between different transport modes and operators associated with the non-bulk freight sector. Originality/value – For the first time in the Australian context, this study provides an en masse and summarised picture of impediments to the competitiveness of the rail industry in the non-bulk freight market by systematically reviewing the reports generated by different stakeholders in the last ten years. The outcomes will assist the rail industry and government to understand impediments impacting on the quality of rail freight services that may lead to collaboration on decision-making and investment strategies.

Impediments to community-based care for people ageing with intellectual disability in rural New South Wales.

The emerging phenomenon of ageing with an intellectual disability has become subject to an increasing research focus in recent years. However, there remains little knowledge regarding the specific impediments that community workers face in supporting this cohort. The aims of the current study were to identify the major factors that, direct care staff believe, have most impact upon individuals ageing with an intellectual disability in the community. A three-round Delphi project was conducted across rural areas of New South Wales in Australia with 31 disability support workers to gain their perspectives on the main impediments facing a person ageing with intellectual disability. The 2010 study identified that the issue of ageing with an intellectual disability was presenting significant problems for community-based service delivery to this group of people. The panel identified 25 different impediments to the provision of support. A thematic analysis of the items indicated three main themes of 'funding', 'training' and 'access to services'. By identifying these impediments to supporting people ageing with an intellectual disability in the community, both services and government funding bodies have the ability to plan to overcome both current and future problem areas. This identification of impediments may facilitate individuals to receive more appropriate assistance, which in turn may lead to an improved quality of life and maintenance of a community-based placement rather than premature admission to the congregate-care system. This study is particularly timely, given that Australia is in the midst of implementing a National Disability Insurance Scheme, and is an opportunity for all levels of government to agree on the mechanisms to appropriately assist individuals with an intellectual disability to continue to be supported in the community as they age.

Identification of Impediments in Export Promotion Zones of Pakistan

Pakistan enjoys pivotal position among energy-rich Central Asian States and Gulf countries. Export Promotion Zones (EPZs) are playing important role in the economic development of countries since the formation of these zones. In Pakistan, Export Processing Zones Authority (EPZA) was established in 1980. Comparative research studies and reports in literature depict that economic share of EPZs of Pakistan is not much impressive and its economic share in the country lags behind neighboring countries. EPZA hence is faced with external factors like devaluation of rupee, euro country crisis, foreign investors’ retention and attraction in Pakistan but this study aims to analyze internal factors or impediments that have a direct impact on foreign investment. Data was collected through survey questionnaire from respondents (n=480). Data was analyzed using SPSS (11.5 Version). Regression results identify work environment, bhatta culture, high inflation, political instability, inadequate skill enhancement, inadequate training and infrastructural facilities as major impediments for EPZ development in Pakistan. Thus, this study concludes that positive work environment, political stability and security, adequate infrastructural facilities, appropriate location of industrial units, upgradation of workers skill, provision of training, overcoming the bhatta culture and stable inflation will help boosting the development and performance of export promotion zones of Pakistan.

Maquiladoras and South Texas Border economic development

The purpose of this paper is to summarize the findings of research efforts to identify the potential for developing a south Texas maquiladora supply industry. Specific objectives of the study include: 1. Identification of the current market size for component parts and materials purchased by maquiladora plants operating along the south Texas-Mexico border from Brownsville, Texas/Matamoros, Mexico to Laredo, Texas/Nuevo Laredo, Mexico; 2. Determination of the interest level that the maquiladora plants have for replacing long distance supply sources with local sources; 3. Identification of the present level of local supply activity and plans that south Texas manufacturers have for future expansion; 4. Identification of impediments to the establishment and growth of a maquiladora supply industry in south Texas.