Systems Theory Research Articles

Effect of Internal Control Systems on Financial Reporting Lag among Listed Companies in the Nairobi Securities Exchange.

The timeliness of audited financial reporting has been a concern for various stakeholders, including shareholders, managers, and regulators, as well as internal and external auditors. In the Kenyan perspective timeliness of audited financial statements is prescribed by the Company Act, 2015 as six months or approximately one hundred and eighty days. The general objective of the study was to evaluate the effect of internal control systems on financial reporting lag among listed companies in the Nairobi Securities Exchange. The specific objectives were; to investigate the effect of corrective controls, preventive controls, detective controls and finally monitoring controls on the on financial reporting lag among listed companies in the Nairobi Securities Exchange. The study was anchored on the following theories; agency theory, stewardship theory, attribution theory and systems theory. The method of study adopted in this study was descriptive research design. The target population of this study l comprised companies listed at NSE. Specifically, the units of analysis will be the four departments of finance, human resources, companies listed at NSE. This study used Purposive stratified sampling method to get the sample size which will sample a suitable number of respondents from the different strata from the NSE companies which operate though board of management. The study used both primary and secondary data to gather information needed to respond to the research objectives. The Panel Data Analysis model was used to determine the significance of each independent variable in affecting the financial performance of companies. Qualitative data as analyzed using content analysis, through developing a thematic framework from the key issues, concepts and themes emanating from the open-ended questions. The study adopted several diagnostic tests that included multicollinearity test, test for fixed or random effects and multicollinearity test. Regarding corrective controls, the study established that corrective controls had a significant and negative effect on the financial reporting lag among listed companies in the Nairobi Securities Exchange. The study also established that preventive controls had a significant and negative effect on the financial reporting lag among listed companies in the Nairobi Securities Exchange. The study further established that detective controls had significant and a negative e effect on the financial reporting lag among listed companies in the Nairobi Securities Exchange. The value of the coefficient is also negative. The study finally established that monitoring controls on had significant and a negative effect on the financial reporting lag among listed companies in the Nairobi Securities Exchange. The value of the coefficient is also negative.

Kainuun sosiaali- ja terveydenhuollon kuntayhtymän ja kuntien hallinnon toimijoiden kokemuksia yhteistyöstä COVID-19-pandemian aikana integroiduissa sosiaali- ja terveyspalveluissa

Kainuu Social Welfare and Health Care Joint Authority’s and municipalities’ administration actors’ experiences of collaboration during COVID-19 pandemic in integrated social and health services This qualitative descriptive study aimed to describe social and healthcare and municipalities’ administration actors’ experiences of collaboration during COVID-19 pandemic in integrated social and health services. A systems theory was applied as a theoretical framework. The data were collected in thematic interviews of eight actors in Kainuu between November 2021 and February 2022. The data were analyzed using inductive content analysis. Seven main categories were formed: 1) experience of the history of collaboration, 2) roles and leadership in collaboration, 3) interactive collaboration, 4) effective collaborative process, 5) challenges of collaboration, 6) coherent and interactive communication and 7) structure of collaboration. Integrated social and health services are perceived as a resource of collaboration in a crisis because there are not many boundaries between organizations.

Organisaatio Luhmannin autopoieettisen systeemiteorian mukaan tulkittuna

Organization interpreted according to Luhmann’s autopoietic systems theory The theory describes systems that reproduce their unity recursively through their own operations. This is autopoiesis. As social systems organizations consist solely of communication. A structural coupling allows the environment to affect the organization’s functioning. Openness of the organization is possible through its closure. Reproduction is based on the distinction the organization makes in relation to its environment. It does this by utilizing its own codes and decision-making programs. Coding is a prerequisite for information that affects events in organization. Organization’s decisions are events that link to past and future decisions. Coding is also a reduction of the complexity of the environment. Simultaneously the organization produces itself and maintains its autopoiesis. At the center of Luhmann’s theory is an organization that makes itself and adapts as part of its constantly changing environment. Often, this is an organization that copes with conflicting demands.

Propositional logic, paradox, and Indian dialectics – towards a deeper ontological approach in paradox theory

AbstractThe article responds to the call of organizational paradox theorists to explore the added value of eastern principles of thought as a basis for a better understanding of the treatment of contradictory opposites in organisations. Drawing on prior work in systems theory, it presents a logical analysis of paradox based on the Catuṣkoṭi or Tetralemma discussed in Madhyamika Buddhism. Unlike its predecessors, the article reads the Tetralemma as an expression of a gradual process of detachment from the subject matter in question, resulting from a change of perspective. On this basis, the article is able to distinguish two different accounts of paradox in organisations, one resulting from excess determinacy and the other resulting from a lack of determinacy. For organisational practice, this means that the perception of and attitude towards values, routines, strategy or identity needs more attention in the study of paradox, which Indian dialectics might facilitate.

Determination of Public Goals in Times of Volatility and Complexity

Purpose: The purpose of this text is to critically analyse the traditional approach to the formulation and application of legal rules, arguing that they are outdated and insufficient for addressing the complexities anddynamics of modern society and technology.Design/Methodology/Approach: Employing a qualitative research methodology, the paper adopts a case study approach, focused mainly on the practices of the legislature in determining public goals. The analysis identifies themes and patterns related to different practices regarding the determination of public goals and their impact on the legislature. The findings are discussed in relation to the theoretical framework established both in the literature review and this paper. The paper concludes with a summary of the findings, practical implications, and suggestions for future research.Findings and Practical Implications: Although technology nowadays plays a central role in human life, legislative public goals are still determined statically, reflecting a traditional Newtonian mechanistic perspective grounded in the principle of causality. Looking ahead, the paper speculates on potential scenarios. It suggests that the balance between nature, technology, law, and humanity requires careful management to ensure a harmonious but flexible co-existence. In the realm of complex legal issues, certainly can, to some extent, be maintained through an array of innovative methods. These include results- and procedure-oriented approaches to interactions between individuals and collectives, a legal system informed by feedback mechanisms and thresholds, the use of collective intelligence, the anticipation of adverse scenarios, and the implementation of adaptable norms. Such methodologies are intrinsically better equipped to navigate the unpredictability and complexity of modern legal challenges than traditional legalistic frameworks.Originality: The paper integrates insights from various disciplines, including law, system theory, and technology studies. This interdisciplinary approach offers a more comprehensive understanding of the intricate interplaybetween nature, technology, and law, a perspective often neglected in more narrowly focused studies. The originality of the paper lies in challenging existing forms of regulation and proposing new regulatory approaches grounded in the evolving nature of facts and associated rights and obligations of individuals and groups.

Legal Relations and Public Relations as Paired Categories

The paper examines modern controversial issues of legal relations, public relations; legal, social and individual regulators of legal relations and public relations; current national and international acts, monographs, dissertations and other scientific publications. The general scientific methodology is used — philosophy, logic, systems theory and computer science. The author has researched and taken into account the general scientific conclusions of Marx, Engels and Wiener, as well as the positions of recognized Russian experts in the field of general theory of law, primarily N. G. Alexandrova, A. S. Pigolkina and A. M. Vasilyeva. The paper draws the following conclusions: 1) actual legal relations arise objectively and are primary in relation to legal regulators; 2) legal relations and public relations are paired categories with both general and special features; 3) legal relations are «organized» by legal and individual regulators; 4) legal relations and legal regulators of legal relations are ontologically heterogeneous legal categories; 5) legal relations and legal regulators of legal relations are not homogeneous elements of a unified system of forms of law containing only ontologically homogeneous and only legal regulators.

Borderline personality disorder: a symptom of the family system

AbstractThe present article explores the Bowen family systems theory (BFST) view that a mental disorder such as borderline personality disorder (BPD) is not a dysfunction occurring within an individual but a maladjustment of the family emotional system. A case study is presented illustrating how the emotional process moves between individuals within a family system so that when relationship processes become severely compromised, one member absorbs more of the stress, becoming vulnerable to acute symptoms. It is proposed that the use of a BFST approach with a client presenting with panic anxiety and low mood may have contributed to the lowering of symptom intensity for a sibling of the client. It appears that the client's work on her part in the relationship disturbances between her, her mother, father, and sister contributed to decreasing BPD symptoms in her sister and an improvement in overall family functioning. Therefore, the differentiating effort of one family member seemed to have a ripple effect on the whole family system. Shifting the theoretical lens from an individual‐medico‐diagnostic one to a BFST one sheds light on how all family members are expressions of a family organism and players in the symptoms emerging in one.

Dynamical stability and chaos in artificial neural network trajectories along training

The process of training an artificial neural network involves iteratively adapting its parameters so as to minimize the error of the network’s prediction, when confronted with a learning task. This iterative change can be naturally interpreted as a trajectory in network space–a time series of networks–and thus the training algorithm (e.g., gradient descent optimization of a suitable loss function) can be interpreted as a dynamical system in graph space. In order to illustrate this interpretation, here we study the dynamical properties of this process by analyzing through this lens the network trajectories of a shallow neural network, and its evolution through learning a simple classification task. We systematically consider different ranges of the learning rate and explore both the dynamical and orbital stability of the resulting network trajectories, finding hints of regular and chaotic behavior depending on the learning rate regime. Our findings are put in contrast to common wisdom on convergence properties of neural networks and dynamical systems theory. This work also contributes to the cross-fertilization of ideas between dynamical systems theory, network theory and machine learning.

Latent profiles of dyadic parent–child interaction and associations with triadic family interaction in early childhood

AbstractObjectiveThis longitudinal study examined latent profiles of parent–child interaction and their associations with triadic family interaction.BackgroundA child's development is significantly influenced by early family relationships. Family systems theory emphasizes the interrelations between family subsystems, such as parent–child and parent–parent relationships, as well as the family as a whole. However, few studies have examined the relationship between each parent–child dyad and triadic family interaction.MethodFathers and mothers were separately videotaped interacting with their child (n = 120) at 4 and 18 months and assessed using the Parent–Child Early Relational Assessment. Triadic family interaction was evaluated at 18 months using the Family Alliance Assessment Scale within a Lausanne Trilogue Play setting.ResultsFour latent profiles of parent–child interaction were identified. Dyadic interaction that was characterized by reciprocity, positive affect, and low negativity was associated with higher family coordination. However, interaction characterized by a lack of reciprocity, negativity, and dyadic tension was related to less coordinated triadic family interaction.ConclusionsWell‐functioning parent–child interaction contributes to higher‐quality triadic family interaction. In contrast, challenges in early father–child interaction, including emotional distance, a lack of positive paternal involvement, and limited mutual engagement, are linked to lower‐quality triadic family interaction.ImplicationsThis study highlights the importance of supporting early parent–child relationships to promote well‐functioning and coordinated triadic family interaction, and the inclusion of fathers in interventions aiming to improve family dynamics.

Enhancing College Access in Zimbabwe: Impact of Student Loans and Grants

This study explores how government interventions, grants, and loans influence college access in Zimbabwe, focusing on understanding the factors affecting college access and retention rates. The research aims to inform evidence-based decision-making regarding college access through a mixed research approach integrating qualitative and quantitative methods. Combining both qualitative and quantitative methods to ensure the validity and reliability of the findings. It analyses secondary data sources, such as literature, reports, and statistical datasets, to explore aspects like college access, enrollment trends, poverty rates, financial aid programs, and student loan systems in Zimbabwe. Triangulation techniques enhance the credibility of the study's findings by integrating evidence from various sources and employing diverse data collection and analysis methods, enriching perspectives and strengthening the validity and reliability of the study's conclusions. Key findings suggest that grants and loans significantly contribute to increasing college enrollment rates, particularly among economically disadvantaged groups. However, enrollment disparities persist, especially among marginalized populations like women. Despite a modest increase in government spending on education, concerns arise due to a slowdown in overall enrollment growth. Barriers to student loan uptake include complex application processes, concerns about debt burdens, and uncertainties regarding post-graduation employment prospects. The study emphasizes the importance of comprehensive policy interventions to simplify eligibility criteria, enhance financial literacy, and promote employment pathways. Using human capital and open systems theories, the research lays a groundwork for evidence-based decision-making to enhance access to higher education in Zimbabwe.

Drawing up the public national Rational Pharmacotherapy Action Plan as part of social and health services reform in Finland: a bottom-up approach involving stakeholders

BackgroundEnsuring equal access to medicines and their appropriate and safe use at reasonable costs are core functions of health systems. Despite that, few descriptions of national medicines policies' development processes and implementation strategies have been published. This study aimed to describe the government program-based development of the Rational Pharmacotherapy Action Plan in Finland as a part of the undergoing major health and social service system reform, also covering the implementation of rational pharmacotherapy in the reformed system and processes.MethodsThe data of this qualitative study consisted of public reports and Steering Group meeting memos related to the development of the national Rational Pharmacotherapy Action Plan that the Ministry of Social Affairs and Health coordinated. Qualitative content analysis applying systems theory and the conceptual framework of integrated services as theoretical frameworks was used as an analysis method.ResultsThe national Rational Pharmacotherapy Action Plan covering 2018–2022 was created in a bottom-up development process involving a wide range of stakeholders. Rational pharmacotherapy was redefined by adding equality as the fifth pillar to complement the previously defined pillars of being effective, safe, high-quality, and cost-effective. The Action Plan formed a normative framework for long-term development, with a vision and principles focusing on people-centeredness, better coordination and management of the medication use processes, the continuity of treatment paths and the flow of patient and medicines information through partnerships, and evidence-informed policies and practices.ConclusionThrough intensive stakeholder participation, the bottom-up approach created a national vision and principles of rational pharmacotherapy along with strong commitment to implementing the goals and measures. The concern lies in ensuring the continuity of the Action Plan implementation and achieving a balanced long-term development aligned with the integrated and reformed national social and health services system. The development of the pharmaceutical system has several national and EU-level dependencies requiring political long-term commitment. While the Action Plan differs from the national medicines policy, it forms a good basis for long-term development covering important parts of medicine policy at the micro, meso, and macro levels of the service system.

Where George Spencer-Brown went wrong – re-entry recalculated

PurposeThe paper uncovers a mathematical error in George Spencer-Brown's genesis of re-entry. It distinguishes between the two interpretations of re-entry presented in “Laws of Form”: recursive versus sequential. The Indeterminacy inferred by George Spencer-Brown from his recursive genesis of re-entry is refuted in three different ways. The calculation of the Modulator from “Laws of Form” demonstrates that only the sequential interpretation of re-entry is reasonable. This contributes to the demystification of re-entry and enables a deeper understanding. Finally, six differences between the concept of form from “Laws of Form” and Niklas Luhmann's sociological systems theory are presented.Design/methodology/approachMethodologically, the paper uses the ternary logic of discrete mathematics, which extends {0, 1} by “don't care” to {0, 1, -}. George Spencer-Brown's Indeterminicy is refuted by using three different methods: complete induction, Theorems 14 and 15 and the software XBOOLE. For the calculation of the Modulator, the only practical application of re-entry in “Laws of Form”, techniques from automata theory are used.FindingsThe paper reveals a mathematical error in George Spencer-Brown's genesis of the re-entry of “Laws of Form” and refutes the assumption of Indeterminicy. The analysis of the only practical application of re-entry presented by George Spencer-Brown shows that the functioning of this Modulator can only be described correctly with the sequential interpretation of re-entry.Originality/valueThe paper emphasizes the interdisciplinary potential of sociology and information technology and provides methods and tools of discrete mathematics for use in the analysis of the works of George Spencer-Brown and Niklas Luhmann.

Correction to: Exploring the Methodological Foundation of a Systemic Approach in Grey Systems Theory

Correction to: Exploring the Methodological Foundation of a Systemic Approach in Grey Systems Theory

Circular causality in daily coparenting processes among first-time parents.

Although coparenting has been widely studied, little is known about the daily processes of coparenting between mothers and fathers in early parenthood. Based on family systems theory and the ecological model of coparenting, we investigated new parents' day-to-day within-family processes of cooperative and tensioned coparenting. Mothers and fathers from 144 Finnish first-time couples completed daily mobile diaries for 7 consecutive days when their firstborn was 4-6 months old. The random-intercept cross-lagged panel model showed three types of within-family processes in daily coparenting, which we named continuity, spread, and shift. Continuity in cooperative coparenting occurred when a parent's previous-day cooperative coparenting positively predicted his or her own cooperative coparenting experiences the next day. We also found that coparenting experiences spread from one spouse to another: A parent's cooperative coparenting on the previous day negatively predicted his or her spouse's experiences of tensioned coparenting the following day. Finally, daily coparenting experiences also shifted from day to day: One parent's experience of tensioned coparenting the previous day positively predicted that parent's cooperative coparenting experiences the next day. No gender differences were found. These findings emphasize that the two daily coparenting dimensions seem to operate partly differently in daily life, as cooperative coparenting was slightly more often a cause and consequence in the observed processes than tensioned coparenting. Therefore, it seems that interventions should focus on enhancing cooperative coparenting. Moreover, the new concepts of continuity, spread, and shift are proposed as better descriptions of the three daily processes. (PsycInfo Database Record (c) 2024 APA, all rights reserved).

Artificial intelligence and human integration: a conceptual exploration of its influence on work processes and workplace learning

ABSTRACT This paper examines the influence of Artificial Intelligence (AI) on job and organizational processes, drawing on sociotechnical systems (STS) theory. It discusses the emergence of AI and its implications for HRD on individual, group, and organizational learning. AI has changed the trajectory of work processes and outcomes, paving the way for the future of work. An AI-human integration process model is proposed to reinforce its influence on job design in response to AI applications in the workplace. Learning is experienced between humans and between humans and AI. AI’s cognitive intelligence is capable of learning from each other through a process of deep learning. Humans, too, can learn from AI to modify their response towards working with AI-enabled applications. The model illustrates the relationships between individuals, work processes, and sociotechnical systems through multilevel interactions. Of relevance to HRD are two critical processes, namely learning and innovating, that facilitate the continuation of AI-human integration, enabling employees to embrace AI as an integral part of their work life. The paper offers several implications for HRD research and practice, recognizing opportunities for workplace learning and the potential constraints and risks arising from AI adoption that are applicable globally and internationally.

A Probability-based Fuzzy Multi-objective Optimization for Material Selection

Abstract: In the present paper, a rational fuzzy multi-objective optimization for material selection is developed in respect of probabilistic method for multi-objective optimization, which agrees with the viewpoint of system theory for the whole optimization of a system and is the novelty of this work. The basic ideas and algorithms of fuzzy theory together with probability theory are taken as the cornerstone to perform the formulation. In the treatment, the intersection of the membership function of fuzzy numbers of alternative material performance and the membership function of fuzzy numbers of desired material performance is used as the utility of the material performance index. Thereafter, the utility of each material performance index is further used to conduct the assessment of its partial preferable probability and formulate the multi-objective optimization by means of probability theory. Moreover, a typical example is presented to provide the rational process of the probabilistic fuzzy multi-objective optimization for material selection.

Public engagement with COVID-19 preprints: Bridging the gap between scientists and society

Abstract The surge in preprint server use, especially during the COVID-19 pandemic, necessitates a reexamination of their significance in the realm of science communication. This study rigorously investigates discussions surrounding preprints, framing them within the contexts of systems theory and boundary objects in scholarly communication. An analysis of a curated selection of COVID-19-related preprints from bioRxiv and medRxiv was conducted, emphasizing those that transitioned to journal publications, alongside the associated commentary and Twitter activity. The data set was bifurcated into comments by biomedical experts versus those by nonexperts, encompassing both academic and general public perspectives. Findings revealed that while peers dominated nearly half the preprint discussions, their presence on Twitter was markedly diminished. Yet, intriguingly, the themes explored by these two groups diverged considerably. Preprints emerged as potent boundary objects, reinforcing, rather than obscuring, the delineation between scientific and nonscientific discourse. They serve as crucial conduits for knowledge dissemination and foster interdisciplinary engagements. Nonetheless, the interplay between scientists and the wider public remains nuanced, necessitating strategies to incorporate these diverse discussions into the peer review continuum without compromising academic integrity and to cultivate sustained engagement from both experts and the broader community.

An Indigenous Strengths-based Theoretical Framework

ABSTRACT This article explores the inadequate recognition and integration of the strengths of Indigenous 1 people in direct practice, policy development, and research. To address this concern, I present an Indigenous strengths-based theoretical framework designed to recognise and illuminate the diverse strengths inherent in Indigenous people and communities. The ongoing structure of colonisation often presents challenges for practitioners, policymakers, researchers, and others collaborating with Indigenous people to adopt a strengths-based approach. Unfortunately, well-intentioned collaborators, especially non-Indigenous allies, often succumb to deficit-based thinking and simplistic binary comparative analysis. This article draws inspiration from Dennis Saleebey's (2023) six-step, strengths-based approach, integrating it with a micro, meso, and macro framework and Indigenous Standpoint Theory. The result is an Indigenous strengths-based theoretical framework that embraces a strengths-based approach within the context of Indigenous cultures and world views. This framework fosters the identification and development of Indigenous strengths in a respectful and culturally safe manner. IMPLICATIONS A strengths-based approach must supersede the deficit discourse that continues to be a defining feature of how social workers, allied health professionals, researchers, and policymakers interact with Indigenous Australians. This article draws inspiration from Saleebey’s (2023. The strengths perspective in social work practice: Extensions and cautions. In Social work (pp. 230–235). Routledge) six-step approach to a strengths perspective, combined with a systems theory framework and an Indigenous standpoint, and can assist in (re)defining Indigenous strength-based practice.

Moral foundations in autistic people and people with systemizing minds

BackgroundDo autistic people share the same moral foundations as typical people? Here we built on two prominent theories in psychology, moral foundations theory and the empathizing–systemizing (E–S) theory, to observe the nature of morality in autistic people and systemizers.MethodsIn dataset 1, we measured five foundations of moral judgements (Care, Fairness, Loyalty, Authority, and Sanctity) measured by the Moral Foundations Questionnaire (MFQ) in autistic (n = 307) and typical people (n = 415) along with their scores on the Empathy Quotient (EQ) and Systemizing Quotient (SQ). In dataset 2, we measured these same five foundations along with E–S cognitive types (previously referred to as “brain types”) in a large sample of typical people (N = 7595).ResultsAutistic people scored the same on Care (i.e., concern for others) as typical people (h1). Their affective empathy (but not their cognitive empathy) scores were positively correlated with Care. Autistic people were more likely to endorse Fairness (i.e., giving people what they are owed, and treating them with justice) over Care (h2). Their systemizing scores were positively correlated with Fairness. Autistic people or those with a systemizing cognitive profile had lower scores on binding foundations: Loyalty, Authority, and Sanctity (h3). Systemizing in typical people was positively correlated with Liberty (i.e., hypervigilance against oppression), which is a sixth moral foundation (h4). Although the majority of people in all five E–S cognitive types self-identified as liberal, with a skew towards empathizing (h5), the percentage of libertarians was highest in systemizing cognitive types (h6). E–S cognitive types accounted for 2 to 3 times more variance for Care than did sex.LimitationsOur study is limited by its reliance on self-report measures and a focus on moral judgements rather than behavior or decision-making. Further, only dataset 2 measured political identification, therefore we were unable to assess politics in autistic people.ConclusionsWe conclude that some moral foundations in autistic people are similar to those in typical people (despite the difficulties in social interaction that are part of autism), and some are subtly different. These subtle differences vary depending on empathizing and systemizing cognitive types.

Fluorescence visualization of CO2-responsive phase transfer materials targeting at the heterogeneous interfacial reactions in advanced oxidation of naphthenic acid in wastewater

Treatment of naphthenic acids (NAs) in wastewater is necessary due to its high toxicity and difficult degradation. In the heterogeneous Fenton-like advanced oxidation of organic pollutant system, the insufficient accessibility of oxidizing agent and NAs greatly hamper the reaction efficiency. CO2-responsive phase transfer materials derived from polyethylene glycol (PEG)-based deep eutectic solvents were specific targeted at the immiscible-binary phase system. The NAs oxidative degradation process was optimized including the kinds of catalyst (Molecular weight of PEG, constitute of DESs, and dosage.), temperature, flow rate of CO2, et al. With the help of fluorescence properties of catalyst, the hydrophilic-hydrophobic interaction was visual-monitored and further studied. The amphipathic property of PEG-200/Sodium persulfate/Polyether amine 230 (PEA230) greatly reduced the aqueous/organic phase transfer barrier between sodium persulfate and NAs (up to 84 %), thus accreting oxidation rate. The surface tension decreased from 35.364 mN/m to 28.595 mN/m. To control the reaction rate, the CO2 respond structure of amido played an important role. In addition, the interfacial transfer intermediates and oxidation pathways were also explored by nuclear magnetic resonance, flourier transform infrared spectroscopy, surface tension, and radical inhibition experiments. The mechanism of advanced oxidation of NAs catalyzed by CO2-responsive phase transfer catalyst was proposed, which would made up for the deficiency of the system theory of heterogeneous chemical oxidation of organic pollutants.