Secondary Sources Of Information Research Articles

Implementing Programme Related to Gender Inclusion on Local Government in Nepal

This article focuses on practice of the gender inclusion in local government based in Lalitpur and Jhapa districts of some local level. It is find out practices of gender inclusion police of local level and to explore the practices on the different development paradigm. This article used indifferent type’s of methods and data collection procedure. Basically, information needs to answer the research queries are collected from primary and secondary sources of information. The construction questionnaire for information is collected through the literature review and several qualitative and quantitative approaches. At last SPSS (Statistical Package for the Social Science is used to compute the data. Among the total respondents, 35.3 percent are participation for plans formulation related to income generation progarammes, 31.4 percent plans are related to empowerment and leadership programmes, 21 percent plans are related to gender awareness and violence and only 2 percent plans are related to save cyber-crime. More than 6 percent respondents said that only ward representatives are involved in planning of program activities, 31.4 percent respondents said that only municipality authorities and ward representatives are involved and 59.3 percent respondents said that the local government representatives and all social activist are involved in planning of different program activities. Empirical evidence shows that gender inequality, including from legal gender-related restrictions, leads to the loss of growth opportunities, particularly in countries at earlier stages of development. The adverse effect of legal barriers to women’s participation in economic activities remains significant for countries at different stages of development.

Expressly disallowed expenses for deduction under the income tax acts in Nepal, India and United Kingdom

This paper aims to analyse the provisions of expressly disallowed expenses for deduction while computing the taxable income under the income tax acts. The study uses a qualitative approach of doctrinal legal research to explain the state of affairs of past and present provisions. Consequently, it employs the primary and secondary sources of data and information from the enacted income tax Acts, Rules, journals, reports, bulletins, precedence, books, dictionaries, encyclopedias, indexes, etc. The study found the expenses that are expressly disallowed for deduction are explicit provisions in the ITA, 2002 followed by the ITA, 1974 however, the former two Acts (i.e., ITA 1960 and ITA 1962) lack the provisions of such non-deductible expenses. The result showed the latter two Acts (i.e., ITA 1974 and ITA 2002) were found adequate in the context of Nepal and they are comparatively equal to the Indian and the UK's income tax acts. It is usual today but there are some places for improvement in this subject considering the society, culture, economy and political system in Nepal. The paper provides an explicit result of the disallowed expenses of the personal, domestic and capital nature those which are not related to earning or receiving the income. Thus, the study furnishes new knowledge in the literature on income tax in Nepal.

Online Learning Management during the Covid-19 Pandemic in Vocational High School

Research in this area is focused on 1) analyzing school-based use of online learning management, 2) finding patterns, 3) explaining how online learning management strategies work, 4) identifying both supporting and inhibiting factors. This study employs a qualitative case study methodology. Students and teachers were the primary and secondary sources of information for this study. Observation, interviews, and documentation are used in this study to gather data. To summarize: (1) the concept of online learning management can use WhatsApp to convey information and Google Classroom for learning; (2) the pattern used in school management is to use four steps of management functions; (3) the strategy used in online learning management is to assign tasks and responsibilities based on the abilities and skills of teachers involved in the online learning process; and (4) For those who lack an Android phone and an Internet connection, it can be challenging to connect to the network. Some teachers and students have difficulty effectively navigating and utilizing various forms of media. It is expected that the findings of this study will be used as a guide for online learning in vocational high schools during the pandemic.

Cash and accrual: A dual system of accountability for salient stakeholders by the first Italian higher school of commerce

This study considers the accountability practices implemented in the first schools of commerce to effectively communicate with stakeholders. Specifically, it analyses the initial system of accountability implemented by the first Italian higher school of commerce in the nineteenth century, with a particular focus on the use of cash and accrual methods. The microhistorical analysis draws on accountability and stakeholder theories and uses both primary and secondary information sources to investigate the original, hybrid approach adopted by the school, focusing on its dual accountability system. The results section explains the involvement of the government in establishing and recognising the school as a strategic asset for the entire kingdom, contradicting criticisms present in the extant literature; we also examine the innovative accountability process implemented by the school to satisfy the reporting needs of its salient stakeholders. The school was able to apply its accountability competences to implement a dual system, preserving its priorities as based on the relationships between its stakeholders’ needs (the old accountability system), educational skills (teaching the new accountability system) and the wider (national) implications resulting in an improvement of the entire accountability system.

Does Model Reflect on Reality? Exploring Beneish M Score on Selected Private Commercial Banks in Nepal

This research explores if possible fraudulent financial statement is present in private commercial banks in Nepal. This study examines the viability of Beneish M-score model in detecting probable earning manipulation considering the sample of 16 private commercial banks including the joint ventures. The published annual report (income statement and balance sheet) of the year 2018 and 2019 of respective banks are used as a secondary source of information. This research employs Beneish M-score equation and threshold value -2.22 as keys to analysis. The result shows even four banks are engaging in income manipulation, the Beneish model cannot identify the deception on the financial statement. Though the given model is suggested for manufacturing companies, the researcher has used it to explore the Banks—this is the limitation of this research. Further investigation of these tools combined with other fraud detection models is suggested to discover financial manipulation and relationship with the stock market return.

The Role of Accrual Accounting and Information Systems on Asset Management Practice in the Malaysian Public Sector : A Conceptual Paper

Purpose: The purpose of this study to identify and examine the role of accrual accounting and information systems in asset management practice in the Malaysian public sector. This study is important to enable the government take appropriate measures to enhance asset management practice in view of its increasingly crucial role in optimising government performance. Design/Methodology/Approach: This study identifies and examines in detail the role of accrual accounting and information systems in asset management practices in the Malaysian public sector by reviewing the issues commonly raised in the Auditor-General Reports, particularly on asset management. The conceptual aspect consists of an extensive search and analysis of secondary sources of information through references and a review of academic articles, Auditor-General’s Reports, news in print and other media, and publications pertaining to asset management. Findings: Previous studies show that accrual accounting and information systems have affected asset management practice in the public sector. Accrual accounting measures the performance of an organisation by recognising economic events that provide more accurate financial information, particularly on the organisation’s assets and liabilities. Information systems provide substantial growth opportunities for asset management, allowing systematic and timely data collection, processing, distribution, and information sharing, which can assist in managing assets throughout their life cycle. Originality/Value: This concept paper provides valuable addition to the current knowledge base, particularly on the role of accrual accounting and information systems on asset management practice. Keywords: Asset management practice, public sector, accrual accounting, information systems.

Cocreation of Massive Open Online Courses to Improve Digital Health Literacy in Diabetes: Pilot Mixed Methods Study.

BackgroundSelf-management education is a fundamental aspect in the health care of people with diabetes to develop the necessary skills for the improvement of health outcomes. Patients are required to have the competencies to manage electronic information resources—that is, an appropriate level of digital health literacy. The European project IC-Health aimed to improve digital health literacy among people with diabetes through the cocreation of massive open online courses (MOOCs).ObjectiveWe report the preliminary results obtained in 3 participating countries in the IC-Health project (Italy, Spain, and Sweden) regarding (1) experience of the participants during the cocreation process of MOOCs, (2) perceived changes in their digital health literacy level after using MOOCs, and (3) a preliminary assessment of the acceptability of MOOCs.MethodsThe cocreation of the MOOCs included focus groups with adults and adolescents with diabetes and the creation of independent communities of practice for type 1 diabetes and type 2 diabetes participants aimed to co-design the MOOCs. Quantitative measures of the acceptability of MOOCs, experience in the cocreation process, and increase in digital health literacy (dimensions of finding, understanding, and appraisal) were assessed.ResultsA total of 28 participants with diabetes participated in focus groups. Adults and adolescents agreed that the internet is a secondary source of health-related information. A total of 149 participants comprised the diabetes communities of practice. A total of 9 MOOCs were developed. Acceptability of the MOOCs and the cocreation experience were positively valued. There was a significant improvement in digital health literacy in both adults and adolescents after using MOOCs (P<.001).ConclusionsAlthough the results presented on self-perceived digital health literacy are preliminary and exploratory, this pilot study suggests that IC-Health MOOCs represent a promising tool for the medical care of diabetes, being able to help reduce the limitations associated with low digital health literacy and other communication barriers in the diabetes population.

The contribution of tax expenditure in fiscal consolidation in post-crisis economies: a case study of the context in Portugal

In this research, we analyse the use of fiscal expenditure as an instrument of fiscal consolidation policy. Portugal was subject to the financial assistance programme (PAEF) articulated with the IMF, the European Commission and the European Central Bank between 2010 and 2014. The objective is to analyse the evolution of fiscal expenditure in the following four years, after the end of that term programme, that is, between 2015-2018. The outcome is to know if the policy of reducing fiscal expenditure implemented in the years in which the programme was in force (2010-2014), continued into the following four years. We compared this evolution with the evolution of direct expenditure, based on two main axes: economic expenditure and social expenditure. The data collection technique is used through document research, and the data obtained was from information provided by national, European statistical authorities and secondary sources of information. It is concluded that, in the 2014-2018 period, the increase in public revenue, due to the decrease in tax expenditure, did not evolve consistently. In 2014-2018, direct public expenditure did not follow the same pattern as in the previous years of 2011-2014, given the functional equivalence of the two types of expenditure. Finally, to observe the relationship between the level of fiscal consolidation, carried out between the years 2010 and 2018, and the behaviour of tax revenue and expenditure, the Scheffé test was performed on the averages of the variables Total Revenue and Expenditure, and Tax Revenue and Expenditure. This was applied in order to observe if the averages of the variables are significantly relevant for the level of fiscal consolidation or if there are other variables, equally important, that were not taken into account in the study, but that had a preponderant role (such as the economic context). We have to statistically conclude that both the revenue and expenditure averages and the percentage averages are not all equal, as they are, in fact, all different between the groups analysed. In order to clarify if the differences in revenue and expenditure and in the respective percentages are statistically significant or if, on the contrary, they are merely eventual, we previously verified their applicability through the assumptions of normality and homoscedasticity of each of the data sets, using the ANOVA test (Fisher, 1918). We observed that for both the amounts of revenue and expenditure, as well as the percentages, the p-value observed in the ANOVA test was equal to 0.000 (i.e. less than 0.050), implying the rejection of the null hypotheses and the acceptance of the alternative hypotheses, according to which the average values of the amounts of revenue and expenditure, and the average values of the percentages are not all equal. The general conclusion is that there was budget consolidation, but this must have been due to other factors, such as the economic environment, since there is no direct relationship between revenue, fiscal expenditure and budget consolidation in any of the periods studied.

Opportunities and Challenges of the Role of Decentralization to Develop Local Community: Al-Anbari Community as a Model

The present study aims to clarify the role of decentralization in the development of local community. It is one of the first studies of this kind that examines the relationship between levels of decentralization and community development in Al-Anbar and Iraq. In addition, it sheds light on multiple meanings such as: public participation, especially in local councils. In Al-Anbar in terms of importance, role, influence, preparations, needs, and social problems. The present study examines official community development programs in Al-Anbar in light of sufficient information about Residential Neighborhood Committee and development of community members ’awareness of the importance of decentralization in community development. To achieve these objectives, the researcher uses both the descriptive approach in the analysis based on primary and secondary information sources, conducting a study on a sample of members of the local council, interviewing members of the local committees in Al-Anbar, and holding meetings with those responsible for the local development program. The present study reached a number of results, the most important of which was that there is a strong desire among the members of the local council to implement decentralization in order to develop The local community and increase the awareness of the council members or its committees about decentralization for its influential role in popular participation and the development of the local community. The present study also concluded that members of the Al-Anbari community have a good understanding of the activities carried out by the various council committees and they fully participate in them.

Trophic interactions of vampire catfishes (Siluriformes: Vandelliinae) revealed by metabarcoding analysis of stomach contents

Abstract The trichomycterid catfishes of the subfamily Vandelliinae, the candirus, are parasite fishes that feed on blood. Therefore, the trophic interactions and dynamics of food webs in aquatic systems involving these catfishes cannot be determined through visual analysis of stomach contents, and the parasite–host interactions in this group of fishes are mostly unknown, except for a few anecdotal or experimental observations. We used DNA analysis of stomach contents of these fluid‐feeding fishes to identify hosts and study the ecological interactions of the haematophagous species Paravandellia oxyptera. Specifically, we used sequences of the cytochrome oxidase I gene collected from the gut contents of the catfish and compared them to data from GenBank to identify the host species. Our analysis indicated that examined specimens of Paravandellia oxyptera were exclusively fish parasites, and we identified genetic markers from eight host species from five families and three orders based on stomach contents. Paravandellia oxyptera does not exhibit host specificity. Unlike mucophagous trichomycterids, host species of haematophagous P. oxyptera belong to different trophic levels, showing a wide spectrum of interactions in the food web. A comparison of the host species with the accompanying fauna collected during sampling allowed an association between host preference and host size. Barcode analysis of stomach contents further produced a secondary source of information on the diversity of fish in the study area. This is the first study to identify host species of haematophagous parasitic fishes through the analysis of gut contents, demonstrating that specimens obtained in natural environments show much larger spectra of ecological interactions than previously reported from anecdotal or laboratory observations. This research is of broad interest, and exemplifies how DNA barcoding analysis of stomach contents provides new and relevant information on parasite/host interactions, with results not obtained by traditional methods of stomach content analysis.

Structure and Application of Master’s Level Course of Political Science at Tribhuvan University

The course of political science at the master’s level is examined in horizontal perspectives with interpretive and constructionism as a philosophic base. The objective of this article is two folds. The first is to review the limitation of the current courses, application, and evaluation manuals and the second is to envisage the application mode and its faculties. The study is based on primary as well as secondary sources of information. The information is collected through a documentary (office record) and telephonic survey. The study follows a mixed method of research. Shifting in semester system from the pre-existing annual system is a reformative step towards quality education. But there are still some challenges in connecting the syllabus and curricular activities to the market. To some extent, the objective of the current course is vague, unspecific, and general. The lack of minimum number of faculties in the periphery and expertise in the Kathmandu valley is a problem for the application of the course. It is needed to train the faculties and adopt more contextual teaching-learning approach as envisioned by the new education policy, 2076. It identifies some contextual issues to make the course more specific, practicable, and applicable. It suggests an alternative learning and evaluation pattern that covers complexities like Covid and the lack of faculties.

An overview of the academic level among EU countries. A cluster analysis approach

Abstract The modernization of higher education is a complex process and occupies a priority place on the agenda of concerns both at European level and at the level of each member state of the European Union (EU). In this paper we present the results of the analysis of the main aspects of post-integration modernization of higher education in Romania, compared to the evolution in other Member States in the same period, from the perspective of five indicators: expenditure per student, percentage of GDP allocated to higher education, graduates per thousand inhabitants and professor per student’s ratio. In order to achieve the proposed objective, we have carried out a research and a cluster analysis of data from secondary sources of available information, respectively reports of the European Commission and various statistical reports that will be mentioned throughout the article.

Perceived Effectiveness of Extension Service Delivery among Women Farmers Household Heads in Borno State, Nigeria

The study assessed the perception of women farmer’s household’s heads on the effectiveness of extension service delivery in Borno state, Nigeria. Both primary and secondary source of information were used for the study. Multistage sampling technique was employed for the study. Structured questionnaire was administered to 270 respondents as the sample size. Descriptive statistics such as frequency, Percentages, means, standard deviation and Likert type scales were used for data analysis. Extension had succeeded in changing traditional to modern farming practices alongside the Knowledge of; modern technologies (4.23), understanding research-based information (2.58), Attitude; less suspicious of scientific recommendations (3.88), more open to using modern technologies (3.43), Skills; more competent in the use of modern farming/ practices (2.58), local feeds formulation (3.09), selection of high valued enterprise (3.39), Aspiration; boast morale towards farming (2.6). Inadequate demonstration materials, inappropriate schedules for extension meetings, lack of cooperation by extension agents, were rated 1st and identified as the most critical problems to effective extension service delivery in the study area. The study recommended that, schedules of extension meetings should take into cognizance the schedule of women with regards to their household chores.

Perilaku Masyarakat Terhadap Kegiatan Arisan Simpan Pinjam Dalam Perspektif Islam

&#x0D; The purpose of this study is to determine the motivation of the community in their involvement in the savings and loan “arisan” and how this is in the view of Islamic Economics. In this study, researchers used a qualitative method with a descriptive approach. Sources of research information come from primary and secondary sources of information. The results of the study stated that the motivation of the people who participated in the savings and loan “arisan” activity was as one of the storage containers and to get their money back in an easy way. In the view of Islamic economics, this gathering is permissible and not unlawful. Arisan can be said to be haram if there are aspects of tyranny, gharar (uncertainty/speculation), and usury, so that this kind of gathering is haram.

Impact of Mobile Phone Services on the Traditional Telecommunication Services in India

Background/Purpose: Telecommunication is a principal element in the current technology-driven world. The impact of mobile phone services over traditional services is the key to India witnessing the Digital revolution. This paper highlights the mobile phone services that have impacted the traditional services and the digital penetration that has been observed in almost every sector. Design/Methodology/Approach: This study is mainly based on the data collected from secondary sources of information. The secondary data sources are from annual reports of the telecom sector and websites. It is an explorative research case study that shows the emergence of mobile phone services over traditional telephone services and performs PESTLE analysis. Findings/Result: Based on the study, India has moved into a digital population to a great extent through the advancements in technology and internet services through data packs and broadband connections. The mobile phone services along with the Telecom sector in India have played a crucial role in this transformation with connectivity, affordability, and technological change. Originality/Value: This paper analyzes and interprets the data collected from the past 10 years with respect to telecommunications services and mobile services in India. Based on the findings and their interpretation, new knowledge in the form of recommendations/suggestions is presented. Paper Type: Industry Analysis as a Research Case Study.

PROTECTION OF ELDERLY PARENTS IN BANGLADESH: AN EVALUATION OF RELEVANT GUIDELINES

This study aims to evaluate the provisions concerning the protection of elderly parents in the international and national legal framework and also in major religious scriptures in the context of Bangladesh. Based on the secondary sources of information, the study has observed that in spite of ample provisions, parents are not fully protected from abuse. Besides international conventions, the Parents’ Maintenance Act (PMA) 2013 and Islamic principles concerning parents are the key sources providing sufficient guidance for the protection of elderly parents in the Muslim majority Bangladesh. Although there are provisions of punishment for failing to provide parents’ maintenance in the existing law, very little improvement is observed concerning their maintenance. This study suggests the incorporation of the provision to enforce children to return the property of their parent, in the event they failed or declined to take care of their elderly parents. The study has emphasized the need to increase awareness pertaining to maintenance and related laws amongst citizens through mass campaigns. The further initiative should be undertaken to ignite the young generation with religious and moral values. Early implementation of the PMA’s draft rule is suggested for the assurance of parent’s maintenance in Bangladesh.

Habitability and Hygrothermal Comfort Analysis of Social Housing in Ecuador, Temperate Continental Climatic Zone

Housing sector plays an essential role in the sustainable development of the countries; however, there are significant problems in terms of its ability to access which promotes the occurrence of solutions that guide the housing deficit reduction as well as economic savings and natural resources preservation. One key strategic would be the use of social housing as a mechanism to ensure a decent house accessed by vulnerable population. The general housing design requires satisfying characteristics of indoor environmental comfort, arising the need outlook technical solutions. This research aims to propose functional and hygrothermal improvements for social housing located in a temperate continental climate zone in The Sierra region of Ecuador. The methodology was focused on energy simulations using Design Builder software and comparing the results with the application of passive bioclimatic recommendations. In addition, based on the quantitative housing deficit this research achieves qualitative contributions in order to improve the living conditions of low-income population whose get access to social housing in Ecuador. An experimental case study, located in Azogues a canton of the province of Cañar, has been selected for the simulation analysis which belongs to a housing governmental program named Manuela Espejo promoted by the Ministry of Urban Development and Housing and special designed for people with disabilities. The research has an applicative nature approach, with a sectional scope and explanatory depth, based on primary and secondary information sources; data collection techniques were social perception surveys used to determine comfort levels of the social housing users. The results show, based on the energy simulations carried out, improvements in terms of habitability conditions and an architectural proposal compiles passive bioclimatic recommendations focused on the design of social housing in Ecuador. Therefore, this research contributes to the implementation of new social housing plans that not only would help to reduce the housing deficit, but also contribute to improving the housing indoor environmental comfort perceived by the users.

Management practices to minimize land use conflicts on large infrastructure projects: examples of dams construction in Pakistan

In this research two cases of infrastructure development (Chotiari and Diamer Bhasha Dams) from Pakistan were studied in terms of a superposition of land uses and their consequences. For this purpose, we obtained qualitative information from both primary as well as secondary sources. Primary data were collected through a partially developed questionnaire from pre-selected experts of various professional backgrounds. National and regional dailies along with other published literature were used as a secondary source of information. The findings have identified the key groups of stakeholders and their relative social power at different levels of governance. The results further highlight that unfair land acquisition, improper displacement, mismanagement in compensation, etc., have caused negative impacts on local people and the surrounded environment. The article further emphasizes governance issues and conflicts among different actors due to the project. Finally, we recommend several actions to prevent strong opposition and conflicts in the infrastructural project in developing countries, like the enhancement of the capacities and the capabilities of the local population, the diffusion of information and the involvement of stakeholders, and the application of technical tools and devices.

Government Responsiveness in the Prevention of Spreading Covid-19: Vietnam and Indonesia in Comparison

This study attempts to reveal the responsiveness of both Vietnam and Indonesia in anticipating the massive external shock that was Coronavirus-19. A change in external factors, such as pandemics, has challenged politicians and governments at large to be responsive in resolving problems quickly. Generally, recent research focused on reactive policies, disaster mitigation, and medical issues, while discussing government responsiveness in disease prevention is only covered in a few studies. This research uses a comparative qualitative method with an analysis period from December 2019 to the end of May 2020. The data is derived from various secondary information sources, such as research results, news, official reports, or government statements, which are interpreted through a systematic coding process to explain the phenomenon. The primary results showed that government responsiveness determines the success of handling the deadly coronavirus in pre-pandemic and current pandemic situations. A strong political will and leadership style is essential, and a solid bureaucratic apparatus in implementing policies and programs is decisive. As an authoritarian democracy, in collaboration with CDC, Vietnam was able to anticipate before the pandemic spread and succeeded in suppressing the spread after it was detected even though it had issued a blundering policy. Meanwhile, as a democratic country, Indonesia slowly responded to the outbreak by decision making where the pandemic is handled after it is detected and spread to various regions. The rulers tend to avoid the experts and growing opinions addressed to the government.

Conducting tobacco industry informant interviews: lessons and implications for commercial determinants of health research.

Investigating and exposing tobacco industry tactics to oppose and interfere with tobacco control policymaking is crucial to advancing public health. Whilst past investigations of tobacco industry activities have largely focused on secondary sources of information, such as publicly available tobacco industry documents, the collection of first-hand evidence from key informants has been an under-utilized method in tobacco industry monitoring. This article provides a detailed account of a methodological approach to systematically recruit former tobacco company employees as key informants for a study that aimed to gather information on the marketing tactics tobacco companies use in the Australian retail channel. Given the success of our study methodology in uncovering new information about tobacco company practices, we propose that key informant interviews with former industry employees should be a priority method for research investigating the role of commercial actors in influencing public health outcomes. To offer guidance to researchers who may wish to undertake a similar methodological approach, we also provide a reflective account of the elements of success and the lessons learned from this research.