Inquiry Unit Research Articles

Technical and Vocational Education and Training and Production of Productive Workforce Graduates: An Incubation Role of Private Sector; A case of selected NACTVET Colleges in Mbeya, Tanzania

This study examines the effects of TVET on producing a productive workforce who are graduates under the moderation role of the private sector. The study was conducted following cases of many graduates completing middle technical and vocational colleges to find they are not employable. To uncover this gap, the study used quantitative research approaches. While the research design was explanatory, the sampling technique was simple random sampling. From a population of 3 NACTVET colleges comprising 3350 units of inquiry, including students, graduates, and tutors from such selected NACTVET colleges, 357 respondents were deduced. Data collection from the sample obtained used a survey questionnaire. Before actual data analysis, a pilot survey, data cleaning, and factor analysis were conducted. Structural equation modeling was used in the actual data analysis. It gives that result Cognitive domain attributes were found to have a positive and insignificant effect on producing a productive workforce of graduates. Also, TVET psychomotor domain attributes were revealed to have positive but insignificant effects on producing productive workforce graduates, and the same results were with behavioral, affective domain skills on producing productive workforce graduates. Moreover, the analysis found positive and significant effects of three factors on producing productive workforce graduates under the moderation role of the private sector. This either suggests to education stakeholders, policymakers, and curriculum developers to adopt the model this study has introduced by bringing the private sector into TVET programs.

Cost and Management Accounting Practices, ICT Usage and Performance of Secondary Schools in Uganda: A Case of South Western Uganda

This article accounts for the findings from a study conducted in secondary schools located in south western Uganda. The study was about Cost and Management Accounting Practices, ICT Usage and Financial Performance of Secondary Schools. This study adopted a cross-sectional and correlational design. Questionnaires were administered to 435 secondary schools. The Unit of analysis was secondary schools and the unit of inquiry was head teachers/their representatives.The findings indicate that the adjusted R² is 27.4% and the F-ratio (F = 9.122) is significant. This means that the total predictive power of cost and management accounting and ICT adoption account for 27.4% in financial performance of secondary schools. (R² = 0.274, p <0.01). The results supported the earlier set three (3) hypotheses in the literature review. The results emphasize that cost and management accounting practices highly influence financial performance of secondary schools.The study emphasized that Education is acute to the generation of strong, and enlightened countries, to which Uganda aspires to be. In recent years, Uganda Primary Education (UPE) has procreated large proliferations in the number of students yearning secondary education in Uganda. Private secondary schools have been established to encounter the superfluous demand. Without steadfast cost and management systems to guarantee stable financial performance, the secondary schools must, as any other enterprise throughout the world, become financially autonomous, their survival is in doubt. Keywords: Cost and Management accounting practices, ICT adoption, financial performance, secondary schools. DOI: 10.7176/RJFA/13-24-01 Publication date: December 31 st 2022

Stefan Eklöf Amirell. Pirates of Empire: Colonisation and Maritime Violence in Southeast Asia.

Stefan Eklöf Amirell’s Pirates of Empire: Colonisation and Maritime Violence in Southeast Asia is a significant contribution to the understanding of piracy and predation in Southeast Asia in the age of empire. The age of empire is a protracted one, ranging from the seventeenth century to the first quarter of the twentieth century, and encompassing the activities of early modern colonial empires—initially, the Dutch, English, and Spanish, and later of increasing American imperial naval presence. Intraimperial competition articulated through firepower as well as through quasi-legal notions of maritime sovereignty made for a complex and ambiguous discourse on non-European piracy, the constitutive elements of which are excellently summed up in the introduction. The spatial unit of inquiry at work comprises three areas in Southeast Asia—namely, the Sulu Sea in the Philippines; the Straits of Malacca, the shipping lanes around Singapore and the Riau Linga Archipelago; and finally, the northwest part of the South China Sea and the rivers of Indochina. These three regions shared important geographical features, peopled by skilled seafarers and small sultanates, who used maritime raiding as a political resource. The arrival of European colonists from the seventeenth century onward strained the precarious political and moral economy of the region, resulting in an escalation of maritime violence that Europeans designated as piracy.

KNOWLEDGE CREATION PRACTICES AND EMPLOYEE PERFORMANCE IN SELECTED PUBLIC TECHNICAL VOCATIONAL EDUCATION AND TRAINING INSTITUTIONS IN KENYA

<p>Employee performance in technical vocational education and training institutions has been found to be poor. Poor performance among employees is exhibited through a high level of incompetence and lack of innovativeness among Technical Vocational Education and Training Institutions (TVET) graduates. This culminates in problems of graduate employability owing to a lack of required skills required by employers. This poor performance may be ascribed in part to deterioration in individual employee performance as a consequence of ineffective skills amongst employees and inadequate knowledge management practices inside the institutions. Globally, despite the fact that there exist many knowledge management practices in higher educational institutions in many countries, there is strong agreement amongst academics and researchers that knowledge imparted through higher institutions of learning falls short in providing youth with the appropriate and relevant skills needed to succeed in the labour market. Higher education institutions as ‘knowledge intensive’ organizations thrive on the creation and dissemination of knowledge and therefore rely heavily on the performance of its employees to facilitate and continually generate and disseminate knowledge. The study sought to investigate the influence of Knowledge Creation Practices on Employee Performance in public technical vocational education and training institutions in Kenya. The study was anchored on Unified Model of Dynamic Knowledge Creation propounded by Nonaka, Toyama & Konno in the year 2000. The study used a positivism philosophy and a descriptive survey research design. The target population comprised of 11 national polytechnics in Kenya. The unit of inquiry comprised of 265 administrators comprised of both academic and non-academic heads of department. Primary data was collected using structured self-administered questionnaires. The reliability of the research instrument was ascertained using Cronbach Alpha. Validity was established using content and construct validity. Quantitative data were analysed using descriptive and inferential statistics with aid of SPSS 26. Descriptive analysis used includes; frequencies, mean, standard deviation and percentages while inferential analysis involved correlation analysis and multiple linear regression analysis to test the hypothesis at a significance level of 0.05. Regression analysis indicated that knowledge creation (P=0.000) has a significant influence on employee performance. The study concluded that knowledge creation practices significantly influence employee performance in TVETs. The study recommends that managers should create a better atmosphere in their institutions that encourage their employees to express new ideas. They also should apply effective ways to manage knowledge workers better by creating policies that inculcate new knowledge which consequently should go a long way in continously improving employee performance.<strong></strong></p><p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0558/a.php" alt="Hit counter" /></p>

The united world college experience and its framing: the evidence from a residential short course

ABSTRACT The continuously growing field of private English-speaking international schooling has always involved a dichotomy of approach. The marginal ‘internationalist’ approach, ideologically committed to nurturing unity and global peace, is exemplified by the cadre of United World Colleges (UWC). The UWCs began in 1962 and now number 18 globally educating 10,500 young people yet have largely evaded empirical research inquiry into their processes and experience. The inter-linked UWC 10-day residential ‘Short Course’ is a particularly strong unit of potential inquiry. By utilising Erving Goffman’s Frame Analysis we will investigate the UWC experience, as metaphorically told by participants. The course is framed as a ‘safe space’ whereby the participants can act out their thoughts and emotions, whilst also helping to bring them closely together as a ‘mini society’. This immersion, as a community of similarly minded yet privileged young people, seems to be a strongly inter-connecting experience.

Tensions and synergies in arts‐integrated data literacy instruction: Reflections on four classroom implementations

AbstractData‐art inquiry is an arts‐integrated approach to data literacy learning that reflects the multidisciplinary nature of data literacy not often taught in school contexts. By layering critical reflection over conventional data inquiry processes, and by supporting creative expression about data, data‐art inquiry can support students' informal inference‐making by revealing the role of context in shaping the meaning of data, and encouraging consideration of the personal and social relevance of data. Data‐art inquiry additionally creates alternative entry points into data literacy by building on learners' non‐STEM interests. Supported by technology, it can provide accessible tools for students to reflect on and communicate about data in ways that can impact broader audiences. However, data‐art inquiry instruction faces many barriers to classroom implementation, particularly given the tendency for schools to structure learning with disciplinary silos, and to unequally prioritize mathematics and the arts. To explore the potential of data‐art inquiry in classroom contexts, we partnered with arts and mathematics teachers to co‐design and implement data‐art inquiry units. We implemented the units in four school contexts that differed in terms of the student population served, their curriculum priorities, and their technology infrastructure. We reflect on participant interviews, written reflections, and classroom data, to identify synergies and tensions between data literacy, technology, and the arts. Our findings highlight how contexts of implementation shape the possibilities and limitations for data‐art inquiry learning. To take full advantage of the potential for data‐art inquiry, curriculum design should account for and build on the opportunities and constraints of classroom contexts. Practitioner notesWhat is already known about this topic Arts‐integrated instruction has underexplored potential for promoting students' data literacy, including their appreciation for the role of context and real‐world implications of data and for the personal and social relevance of data. Arts‐integrated instruction is difficult to implement in school contexts that are constrained by disciplinary silos. What this paper adds Descriptions of four data‐art inquiry units, which take an arts‐integrated approach to data literacy. Examples of the synergies and tensions observed between data literacy, technology, and the arts during classroom implementation in four different schools. Reflections on the role of school contexts in shaping disciplinary synergies and tensions. Implications for practice and/or policy Arts‐integration offers opportunities for data literacy learning. Consideration of the unique resources and constraints of classroom contexts is critical for fulfilling the promises of data‐art inquiry learning. There is a need to develop school support specific to arts‐integrated data literacy instruction.

Modeling Guided Inquiry and School Librarian Instructional Partnerships to Pre-Service Teachers Through Digital Video Production

The last ten years in school library research reflect an expanded definition of information literacy along with a stronger emphasis on in-depth information literacy development, concluding that a fundamental shift in instruction provided by school librarians is needed; one that not only helps students find information, but develops students’ abilities to interact with, and learn from information, engaging with it in critical ways. Collaboratively designed and implemented through an instructional partnership between the school librarian and a classroom teacher, Guided Inquiry instruction helps students gain meaningful understanding and develop a personal perspective by exploring, comparing, and contrasting multiple information sources. Despite the frequently touted benefits of instructional partnerships between school librarians and classroom teachers, these structures are rarely, if ever, modeled by school library and pre-service teacher educators. This study examined the process and challenges inherit in designing and modeling Guided Inquiry units of instruction, through a school librarian instructional partnership model, in pre-service teacher education, exploring its impact on teacher candidate willingness to identify school librarians as co-teachers. Findings from the present study indicate Guided Inquiry units co-taught by school library educators and teacher educators help teacher candidates both successfully navigate the research process and develop a mental model of the school librarian as a co-teacher.

Financial Literacy and Financial Inclusion: A positivist view of Proprietors of Small and Medium Enterprises in Fort Portal City, Western Uganda

Purpose: The study aimed at examining the relationship between financial literacy and financial inclusion among proprietors of SMEs in Fort portal City, Western Uganda.
 Methodology: The study was anchored on a positivist paradigm, adopting cross-sectional and correlational designs. One hundred sixty-five proprietors of small and medium enterprises (SMEs) were purposively selected from 297 proprietors of registered SMEs operating in all Divisions of Fort Portal City in Western Uganda. Data were collected using a structured self-administered questionnaire from the proprietors who formed the unit of inquiry per SME. Pearson correlation and standard regression were used as the primary data analysis techniques.
 Findings: The study established that financial literacy is significantly positively associated with financial inclusion. Financial literacy accounted for 28% of the variance in financial inclusion among proprietors of SMEs in Fort Portal City.
 Unique contribution to theory, practice, and policy: The study uniquely contributes to financial inclusion literature by providing further evidence on the positive relationship between financial literacy and financial inclusion among proprietors of SMEs in Fort Portal city, Western Uganda. The study findings have supported the financial literacy theory of financial inclusion, which assumes that “financial literacy increases people’s willingness to participate in the formal financial sector.” It was recommended that proprietors of small and medium enterprises orient their strategic decisions towards increasing their financial literacy to improve their financial inclusion.

Investigation units of the National Police of Ukraine

The article covers the interpretation of basic concepts, analyzes the current legislation governing the research topic, conducts a comprehensive study of the functions of the National Police of Ukraine, both in general and individually, and examines these aspects on the basis of Ukrainian legislation today.
 During the study of the functioning of the inquiry units of the National Police of Ukraine, it was found that the scope of these units is carried out within the current legislation of Ukraine, namely there is a clear reflection of the functions. It is established that a number of such functions allow to positively achieve the set goals.
 On July 1, 2020, Law № 2617-VIII entered into force, which introduced systematic changes to the legislation which introduced the institution of criminal offense. From that moment on, criminal offenses are divided into crimes and misdemeanors, and the exclusive right to investigate criminal offenses, along with investigators, was granted to investigators in the form of an inquiry that has a special (simplified) nature.
 According to the Criminal Procedure Code of Ukraine, pre-trial investigation of criminal offenses is carried out in the form of pre-trial investigation and inquiry.
 As follows from the content of Article 215 of the CPC of Ukraine, pre-trial investigation of crimes is carried out in the form of pre-trial investigation, and criminal offenses - in the form of inquiry in the manner prescribed by the Criminal Procedure Code.
 In accordance with the third part of Article 38 of the CPC of Ukraine, inquiries are carried out by inquiry divisions or authorized persons of other divisions: bodies of the National Police; security agencies; bodies of the Bureau of Economic Security of Ukraine; bodies of the State Bureau of Investigation; National Anti-Corruption Bureau of Ukraine.

Financial Resource Mobilisation Strategies And Financial Sustainability: Empirical Evidence From Private Universities In Uganda

Purpose: The study set out to examine the association between financial resource mobilisation strategies and the financial sustainability of private universities in Uganda.
 Methodology: The study was anchored on a positivist paradigm, adopting cross-sectional and correlational designs. Thirty-two private universities (determined using Yamane’s formula) were purposively selected from a population of 39 private universities licensed by the National Council for Higher Education (NCHE). Data was collected using a structured self-administered questionnaire from the Vice-Chancellor, Registrar finance/bursar, and Academic Registrar, who formed the unit of inquiry per private university. Pearson correlation and standard regression were used as the primary data analysis techniques.
 Findings: The study established that financial resource mobilisation strategies are positively associated with financial sustainability, predicting 32% of the variation in the financial sustainability of private universities in Uganda.
 Unique contribution to theory, practice and policy: The findings highlight the critical prerequisite for private universities to triangulate their resource mobilisation methods by utilising internal and external finance sources to survive financial difficulties. Findings have affirmed the assumptions of the modern portfolio theory, suggesting that private universities should ensure an optimal portfolio of financing strategies that will minimise the risk of financial distress while increasing returns, rather than only focusing on internal sources, especially tuition fees.

Study of Teachers’ Perceptions of the Inquiry Unit in Fifth- and Sixth-Grade Science Textbook

이 연구는 2015 개정 교육과정 초등 과학교과서에 제시된 5∼6학년군 탐구단원에 대한 교사들의 인식에 관해 알아보기 위한 것이다. 이를 위해 경기도에 있는 초등학교에서 5∼6학년군 탐구단원을 지도한 5, 6학년 초등학교 교사 108명을 대상으로 의견을 조사하였다. 이에 대한 결과를 간단히 정리하면 다음과 같다. 첫째, 5∼6학년군 탐구단원의 필요성과 효과에 대한 교사의 인식을 조사하였다. 5∼6학년군 탐구단원을 지도한 후 교사들은 이 단원의 필요성에 대해 긍정적이었고, 통합과학 탐구기능을 기르는데도 효과적이라고 인식하였다. 또한 이 단원을 지도 한 후 다른 단원을 지도할 때에도 학생들의 탐구학습에 효과적이라고 인식하고 있었다. 둘째, 5∼6학년군 탐구단원 지도에 대한 교사의 의견을 조사하였다. 현행 5∼6학년군 탐구단원의 탐구 주제가 적절하다고 인식하고 있으며, 탐구주제의 어려움에 대한 부정적인 의견을 제시하기도 하였다. 단원의 차시분량에도 현행대로 유지하는 것에 긍정적인 인식을 하고 있었으며, 탐구활동에도 학생들이 대체로 흥미로워 한다는 의견을 제시했다. 그러나 단원을 지도할 때 어려워하는 교사도 32.4%가 있었다. 단원의 지도에서 교과서에 제시된 내용을 그대로 지도한다는 응답이 47.2%, 재구성하여 가르친다는 응답은 40.7%로 비슷하였다. 교과서에 제시된 실험방법, 사진, 삽화 자료에 대한 효과와 추가로 읽기 자료 등을 제시할 필요성에 대해서 긍정적으로 응답하였다.

Elementary Teachers’ Trust in Science and Scientists Throughout a COVID-19 SSI Unit

ABSTRACT Scientific knowledge is necessary to make informed decisions about many social issues, but some of the public is skeptical of science and scientific expertise. Teacher education programs are one way to address distrust in science in this generation and the next. Socioscientific issues (SSI) have been advocated as important for teaching about the nature of science, decision-making, and argumentation. This mixed methods case study sought to characterize 10 teachers’ trust in science and scientists in an online elementary science methods course for inservice and preservice teachers as they engaged in a COVID-19 inquiry unit. Data sources included Trust in Science and Scientist survey data gathered before and after the class and several course artifacts from a five-week COVID-19 SSI inquiry unit. Quantitatively, students demonstrated gains in their trust in science and scientists. Qualitatively, participants characterized their trust in science and scientists by attending to scientists’ credibility. Importantly, credibility perceptions were couched in participants’ perceptions of the nature of science, especially their understandings of empirical evidence, tentativeness, subjectivity, the nature of scientific models, and the sociocultural embeddedness of science. In the mixed methods analysis, participants were sorted by their quantitative trust profiles and showed different qualitative nature of science justifications for their trust and distrust. Participants’ trust in science and scientists were influenced by reading different sources about scientists during the COVID-19 pandemic as well as the use of media literacy tools. Implications for future research and teacher education are explored.

Notification of the end of investigative actions as the basis of the financial responsibility of the inquirer and the head of the inquiry unit

Notification of the end of investigative actions as the basis of the financial responsibility of the inquirer and the head of the inquiry unit

“How will you construct a pathway system?”: Microanalysis of teacher-child scientific conversations

During the preschool years, children’s question-explanation exchanges with teachers serve as a powerful mechanism for their early STEM knowledge acquisition. Utilizing naturalistic longitudinal classroom data, we examined how such conversations in an inquiry-based preschool classroom change during an extended scientific inquiry unit. We were particularly interested in information-seeking questions (causal, e.g. “How will you construct a pathway?”; fact-based, e.g., “Where’s the marble?”). Videos (n = 18; 14 hours) were collected during a three-week inquiry unit on forces and motion and transcribed in CLAN-CHILDES software at the utterance level. Utterances were coded for delivery (question vs. statement) and content (e.g., fact-based, causal). Although teachers ask more questions than children, we found a significant increase in information-seeking questions during Weeks 2 and 3. We explored the content of information-seeking questions and found that the majority of these questions were asked by teachers, and focused on facts. However, the timing of fact-based and causal questions varied. Whereas more causal questions occurred in earlier weeks, more fact-based questions were asked towards the end of the inquiry. These findings provide insight into how children’s and teacher’s questions develop during an inquiry, informing our understanding of early science learning. Even in an inquiry-learning environment, teachers guide interactions, asking questions to support children’s learning. Children’s information-seeking questions increase during certain weeks, suggesting that providing opportunities to ask questions may allow children to be more active in constructing knowledge. Such findings are important for considering how science questions are naturally embedded in an inquiry-based learning classroom.

Organizational and legal framework for the functioning of the National Police investigation units

The purpose of the article is a scientific interpretation of the concept, essence and general structure of the organizational and legal framework for the functioning of inquiry units of the National Police of Ukraine and their regulatory support. The subject of the study is the organizational and legal basis for the functioning of inquiry units of the National Police of Ukraine. The research methodology includes the use of general scientific and special methods of scientific cognition: dialectical, logical, normative and dogmatic, logical and semantic, monographic, method of generalization. Research results. The analysis of approaches to understanding the concept and essence of organizational and legal framework for inquiry units of the National Police of Ukraine is carried out. The notion and significance of normative bases, which are focused on providing organizational and legal support for law enforcement agencies in general and inquiry units of the National Police of Ukraine, in particular, are outlined. Practical implication. The significance and elements of organizational and legal framework in the context of sustainable and stable functioning of inquiry units of the National Police of Ukraine are clarified. Value / originality. The problems are outlined and recommendations for their possible solution and improvement of the relevant institution are developed.

Designing Classroom Practices for Teaching Online Inquiry: Experiences from the Field

AbstractStudents face several challenges when asked to locate relevant and credible information from the internet. This article introduces three principles for designing online inquiry lessons and documents what we learned from five language arts teachers from Finland who implemented and provided feedback on a learning unit framed in those design principles. Teachers implemented a researcher‐designed online inquiry unit in nine upper secondary school classrooms. The unit included four 75‐minute lessons sequenced to support the location, evaluation, and synthesis of information students encountered in an online inquiry task. Teachers’ diaries revealed their impressions of the unit, problems encountered, and exceptions made to the designed plan. Follow‐up interviews revealed additional insights about appropriate time allocation, clear instruction, and areas where students benefit from explicit guidance in strategy use. Findings suggest a researcher‐teacher collaboration can be a fruitful endeavor to assist in advancing the design of productive online inquiry activities.

Peculiarities of interaction of investigators with operative subdivisions of the National Police of Ukraine.

. The scientific article is devoted to the issues of peculiarities of interaction of investigators with operative subdivisions of the National Police of Ukraine. It is determined that it should be understood as the interaction of employees of inquiry units with operational units of the National Police of Ukraine. The classification, forms and principles of such interaction are specified. The interaction between the coroner and the operative unit during the pre-trial investigation in the form of an inquiry has limits set by the legislator: it can be carried out at any stage of the pre-trial investigation in the form of an inquiry, but must end with the closure of criminal proceedings. application of coercive measures of medical or educational nature, petition for release of a person from criminal liability. When investigating criminal offenses, investigators interact with employees of operational units of the National Police, security agencies, the National Anti-Corruption Bureau of Ukraine, the State Bureau of Investigation, bodies supervising compliance with tax and customs legislation, the State Penitentiary Service of Ukraine, the State Border Guard services of Ukraine on the basis of the Constitution of Ukraine, the Criminal Code of Ukraine, the Criminal Procedure Code, the Laws of Ukraine «On the National Police», «On operational and investigative activities», etc. The investigator, exercising his powers in accordance with the requirements of the CPC of Ukraine, is independent in his procedural activities, interference in which persons who do not have the legal authority to do so is prohibited. The main task of interaction of inquiry units of the National Police of Ukraine with other structural subdivisions of the National Police is prevention of criminal offenses, their detection and investigation, bringing to justice the perpetrators, compensation for damage caused by criminal offenses, restoration of violated rights and interests of individuals.

Transforming social studies curriculum to integrate a social justice framework

PurposeThe purpose of this paper is to empower teachers to engage in a process of curricular transformation to integrate a social justice framework, even if it means starting with small steps.Design/methodology/approachThe authors present a set of guiding principles on which social studies teachers can draw to transform their curriculum to embody a social justice framework within and across units of historical inquiry. The principles are anchored in an example historical unit, the Chicago Haymarket Affair of 1886, and an analogous contemporary sub-unit, The Exonerated Five (formerly The Central Park Five incident of 1989).FindingsThe guiding principles represent an accessible approach educators can flexibly apply to their process of curricular transformation. The authors provide a balanced approach of emphasizing the need for educators to restructure social studies curriculum with the feasibility of this process at larger or smaller scales according to educators' readiness for change.Originality/valueThe authors outline a process to empower teachers to change the status quo of their social studies teaching, at a scale determined by the teacher. The authors provide a practical, concrete set of guiding principles for educators to make changes that represent social justice integration aligned with existing social studies curriculum and standards. The authors encourage teachers to reflect on their readiness for and progress toward transforming their curriculum to integrate a social justice framework.

The association between accountant’s competences, organisational culture and integrated reporting practices

PurposeThis study aims to investigate the association between accountant’s competences, organisational culture and integrated reporting practices.Design/methodology/approachA questionnaire survey of 43 manufacturing firms in Mbarara district (South Western Uganda) was undertaken. The unit of inquiry was senior staff in the accounts office while the unit of analysis was the manufacturing firm. The study hypotheses were tested using regression analysis with the aid of Statistical Package for Social Sciences software version 21.FindingsThe findings revealed that while there is a positive and significant association between accountant’s competences and integrated reporting practices, the association between organisational culture and integrated reporting practices is insignificant. In the additional analysis, this study finds that accountant’s competences are significantly associated with all the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013. Surprisingly, organisational culture is not significantly associated with any of the content elements of an integrated report as enshrined in the International Integrated Reporting Framework of 2013.Practical implicationsTo the academia, this study expands on the understanding of what matters for improvement in integrated reporting practices in an emerging economy such as Uganda whose history is characterised by civil wars and political unrest. Those in practice may use this study results to promote better reporting practices through the attraction of professional accountants with the necessary proficiencies in corporate reporting practices. The policymakers may also opt to mandate integrated reporting among manufacturing firms.Originality/valueThis study provides a first-time and in-depth understanding of the association between the accountant’s competences, organisational culture and integrated reporting practices using evidence from a developing African Country – Uganda.

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The article analyzes the organizational and legal basis for the implementation of the functions of the investigation units of the National Police of Ukraine. The notion of organizational and legal bases, functions and their normative-legal provision in the context of functioning of inquiry units of the National Police of Ukraine is investigated. The essence of the functions of the investigation units of the National Police of Ukraine, which is enshrined in the current legislation of Ukraine and proposed their own ways to optimize their implementation. Some positions of Ukrainian scholars are analyzed, which characterize the concept of organizational and legal principles and the essence of their functioning in the context of performing the functions assigned by law to a specific executive body � the National Police of Ukraine in general and basic, for pre-trial investigation of criminal offenses (in the text � subdivisions of inquiry). Emphasis is placed on the fact that the current regulatory and legal support in the field of functioning of inquiry units from the point of view of the organization of work of the relevant unit, partially provides them with the necessary regulatory framework. In turn, a brief description of the concept of regulatory support (standardization) in the context of the organizational foundations of the functioning of the investigation units of the National Police of Ukraine. The functions outlined in the current legislation entrusted to the investigation units of the National Police of Ukraine are studied in detail, an expanded interpretation of each function is provided and our own vision of its implementation in the context of optimizing the work of the unit is proposed, as well as the institution of human and civil rights. The conclusions formulate general and specific provisions on optimizing the work of inquiry units of the National Police of Ukraine in general, in the context of improving the quality of performance of assigned functions, and strengthening regulations on the organizational and legal framework of relevant units, in the context of optimizing their institutional capacity to respond to societal challenges. In addition, it is argued that taking measures to improve the quality of inquiry and compliance with its deadlines is a function implemented mainly by senior management of inquiry units in a way to systematically check the pre-trial investigation for each criminal offense, taking into account the workload of one investigator. Organization in accordance with the legislation of Ukraine consideration and resolution of citizens �appeals received in connection with the inquiry, which is a detailed reflection of the legislation on citizens� appeals to public authorities and acquires in this context the specific interest of applicants, as they may be participants criminal proceedings, as well as the specifics of the regime of access to the information available to the coroner because in terms of criminal procedure law, forensic tactics and techniques, not every information can be disclosed in a specific period of time. These and other theoretical positions became the foundation for further scientific developments on this topic.