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committee</title> <meta name="description" content="Search results for: committee"> <meta name="keywords" content="committee"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none navbar-toggler ml-auto" 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id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="committee"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 465</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: committee</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">465</span> Audit Committee Financial Expertise and Financial Reporting Timeliness in Emerging Market: The Role of Audit Committee Chair</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Saeed%20Rabea%20Baatwah">Saeed Rabea Baatwah</a>, <a href="https://publications.waset.org/abstracts/search?q=Zalailah%20Salleh"> Zalailah Salleh</a>, <a href="https://publications.waset.org/abstracts/search?q=Norsiah%20Ahmad"> Norsiah Ahmad</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines whether audit committee chair with financial expertise enhances the audit committee role in financial reporting quality in emerging market. We investigate this influence by employing the direct effect and moderating effect of audit committee chair with financial expertise on financial reporting timeliness. By using Omani data and the panel data method for two proxies for financial reporting timeliness, we find that audit committee chair with financial expertise enhances the timeliness of financial reporting through making the disclosure of annual reports timely. Further, we report evidence showing that both accounting and non-accounting financial expertise on the audit committee have a positive and significant influence on the timeliness of financial reporting. We also document that the association between financial expertise and the timeliness of financial reporting is more pronounced when the chair of the audit committee has financial expertise. This study is among the first to comprehensively prove that audit committee chair with financial expertise contributes to the quality of financial reporting in emerging market. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title="audit committee">audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=chair%20with%20financial%20expertise" title=" chair with financial expertise"> chair with financial expertise</a>, <a href="https://publications.waset.org/abstracts/search?q=timeliness%20of%20financial%20reporting" title=" timeliness of financial reporting"> timeliness of financial reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=Oman" title=" Oman"> Oman</a> </p> <a href="https://publications.waset.org/abstracts/46684/audit-committee-financial-expertise-and-financial-reporting-timeliness-in-emerging-market-the-role-of-audit-committee-chair" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/46684.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">269</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">464</span> The Role and Effectiveness of Audit Committee in Corporate Governance of Credit Institutions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tina%20Vuko">Tina Vuko</a>, <a href="https://publications.waset.org/abstracts/search?q=Marija%20Mareti%C4%87"> Marija Maretić</a>, <a href="https://publications.waset.org/abstracts/search?q=Marko%20%C4%8Cular"> Marko Čular</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this study is to analyze the role and effectiveness of internal mechanism (audit committee) of corporate governance on credit institutions performance in Croatia. Based on research objective, sample of 78 credit institutions listed on Zagreb Stock Exchange, from 2007 to 2012, has been collected and efficiency index of audit committee (EIAC) has been created. Based on the sample and created EIAC, conclusions are as follows: audit committees of credit institutions have medium efficiency, based on EIAC measurement; there is a significant difference in audit committee effectiveness, in observed period; there is no positive relationship between audit committee effectiveness and credit institution performance; there is a significant difference between level of audit committee effectiveness and audit firm type. Future research should contain increased number of elements in EIAC creation and increased sample, for all obligators who need to establish audit committee. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title=" audit committee"> audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20institutions" title=" financial institutions"> financial institutions</a>, <a href="https://publications.waset.org/abstracts/search?q=efficiency%20index%20of%20audit%20committee" title=" efficiency index of audit committee"> efficiency index of audit committee</a> </p> <a href="https://publications.waset.org/abstracts/18216/the-role-and-effectiveness-of-audit-committee-in-corporate-governance-of-credit-institutions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18216.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">320</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">463</span> The Impact of Audit Committee Industry Expertise on Internal Audit Function</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abdulaziz%20Alzeban">Abdulaziz Alzeban</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines whether internal audit function is indeed greater when audit committee members have industry expertise combined with auditing expertise. Data from a survey of 64 chief internal auditors from companies registered on the Saudi Stock Exchange TADAWL, provides results that suggest that when audit committee members possess both industry expertise and auditing expertise, the committee’s role in improving the quality of internal audit is enhanced. This outcome is concluded as one that can be generalized beyond the Saudi Arabian context. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20audit" title="internal audit">internal audit</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title=" audit committee"> audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=industry%20expertise" title=" industry expertise"> industry expertise</a>, <a href="https://publications.waset.org/abstracts/search?q=function" title=" function "> function </a> </p> <a href="https://publications.waset.org/abstracts/29400/the-impact-of-audit-committee-industry-expertise-on-internal-audit-function" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/29400.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">357</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">462</span> Effect of Enterprise Risk Management Commitee on the Financial Performance of Listed Banks in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Joseph%20Uche%20Azubike">Joseph Uche Azubike</a>, <a href="https://publications.waset.org/abstracts/search?q=Evelyn%20Ngozi%20Agbasi"> Evelyn Ngozi Agbasi</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20I.%20Ogbonna"> M. I. Ogbonna</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The audit committee of the board of directors could no longer handle the enterprise's risks. Therefore, a risk management committee was created to control them. Thus, this study examined how enterprise risk management committee characteristics affected Nigerian exchange-listed banks' financial performance from 2013 to 2022. The study's hypotheses and three objectives were to determine how enterprise risk management committee size, composition, and gender diversity affect Nigerian banks' performance. An ex-post facto study design collected secondary data from bank annual reports. We used descriptive statistics, correlation analysis, and Ordinary least square regression to analyze panel data. Enterprise risk management committee size and composition had both negative and no significant effect on bank financial performance in Nigeria, whereas enterprise risk committee gender diversity has a 10% favorable effect. The report advises that adding more women with relevant knowledge to the risk committee to boost performance and allowing women to be at the lead of such risk management could improve bank performance in Nigeria since they are noted to be thorough in their tasks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=bank" title="bank">bank</a>, <a href="https://publications.waset.org/abstracts/search?q=committee" title=" committee"> committee</a>, <a href="https://publications.waset.org/abstracts/search?q=enterprise" title=" enterprise"> enterprise</a>, <a href="https://publications.waset.org/abstracts/search?q=management" title=" management"> management</a>, <a href="https://publications.waset.org/abstracts/search?q=performance" title=" performance"> performance</a>, <a href="https://publications.waset.org/abstracts/search?q=risk" title=" risk"> risk</a> </p> <a href="https://publications.waset.org/abstracts/185502/effect-of-enterprise-risk-management-commitee-on-the-financial-performance-of-listed-banks-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/185502.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">43</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">461</span> Impact of Audit Committee on Real Earnings Management: Cases of Netherlands</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sana%20Masmoudi%20Mardassi">Sana Masmoudi Mardassi</a>, <a href="https://publications.waset.org/abstracts/search?q=Yosra%20Makni%20Fourati"> Yosra Makni Fourati</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the characteristics of audit committees are associated with improved financial reporting quality, especially the Real Earnings Management. In the current study, a panel data from 80 nonfinancial companies listed on the Amsterdam Stock Exchange during the period between 2010 and 2017 were used. To measure audit committee characteristics, four proxies have been used, specifically, audit committee independence, financial expertise, gender diversity and AC meetings. For this research, a linear regression model was used to identify the influence of a set of board characteristics of the audit committee on real earnings management after controlling for firm audit committee size, leverage, size, loss, growth and board size. This research provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. The study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC- financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title="audit committee">audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20expertise" title=" financial expertise"> financial expertise</a>, <a href="https://publications.waset.org/abstracts/search?q=independence" title=" independence"> independence</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20earnings%20management" title=" real earnings management"> real earnings management</a> </p> <a href="https://publications.waset.org/abstracts/109900/impact-of-audit-committee-on-real-earnings-management-cases-of-netherlands" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/109900.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">165</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">460</span> The Impact of Audit Committee on Real Earnings Management: Evidence from Netherlands</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sana%20Masmoudi">Sana Masmoudi</a>, <a href="https://publications.waset.org/abstracts/search?q=Yosra%20Makni"> Yosra Makni</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the formation of audit committees and their characteristics are associated with improved financial reporting quality. This study provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity, and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. Using data from, with a sample of 80 companies listed on the Amsterdam Stock Exchange during 2010-2017, the study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC-financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title="audit committee">audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20expertise" title=" financial expertise"> financial expertise</a>, <a href="https://publications.waset.org/abstracts/search?q=independence" title=" independence"> independence</a>, <a href="https://publications.waset.org/abstracts/search?q=real%20earnings%20management" title=" real earnings management"> real earnings management</a> </p> <a href="https://publications.waset.org/abstracts/109923/the-impact-of-audit-committee-on-real-earnings-management-evidence-from-netherlands" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/109923.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">171</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">459</span> Exploring Corporate Governance Structure in Gulf Cooperation Council Countries</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zahra%20A.%20Al%20Nasser">Zahra A. Al Nasser</a>, <a href="https://publications.waset.org/abstracts/search?q=Domenico%20Campa"> Domenico Campa</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper investigates board of directors and firms’ ownership structure on non-financial companies listed in Gulf Cooperation council (GCC) countries using data from 2009 to 2013. The overall result of the study is that board size and board meeting have increased over years. Additionally, all combined committee variables have improved as well as audit committee size, audit committee meeting and audit committee experience have improved over the years. Furthermore, Oman is the only country that has not shown any statistically significant change in value of its associated variables. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=GCC%20countries" title=" GCC countries"> GCC countries</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20of%20directors" title=" board of directors"> board of directors</a>, <a href="https://publications.waset.org/abstracts/search?q=ownership%20structure" title=" ownership structure "> ownership structure </a> </p> <a href="https://publications.waset.org/abstracts/20883/exploring-corporate-governance-structure-in-gulf-cooperation-council-countries" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20883.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">571</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">458</span> Impact of Audit Committee on Earning Quality of Listed Consumer Goods Companies in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Usman%20Yakubu">Usman Yakubu</a>, <a href="https://publications.waset.org/abstracts/search?q=Muktar%20Haruna"> Muktar Haruna</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The paper examines the impact of the audit committee on the earning quality of the listed consumer goods sector in Nigeria. The study used data collected from annual reports and accounts of the 13 sampled companies for the periods 2007 to 2018. Data were analyzed by means of descriptive statistics to provide summary statistics for the variables; also, correlation analysis was carried out using the Pearson correlation technique for the correlation between the dependent and independent variables. Regression was employed using the Generalized Least Square technique since the data has both time series and cross sectional attributes (panel data). It was found out that the audit committee had a positive and significant influence on the earning quality in the listed consumer goods companies in Nigeria. Thus, the study recommends that competency and personal integrity should be the worthwhile attributes to be considered while constituting the committee; this could enhance the quality of accounting information. In addition to that majority of the committee members should be independent directors in order to allow a high level of independency to be exercised. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=earning%20quality" title="earning quality">earning quality</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title=" audit committee"> audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting" title=" financial reporting"> financial reporting</a> </p> <a href="https://publications.waset.org/abstracts/130390/impact-of-audit-committee-on-earning-quality-of-listed-consumer-goods-companies-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/130390.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">172</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">457</span> Audit Committee Characteristics and Earnings Quality of Listed Food and Beverages Firms in Nigeria </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hussaini%20Bala">Hussaini Bala</a> </p> <p class="card-text"><strong>Abstract:</strong></p> There are different opinions in the literature on the relationship between Audit Committee characteristics and earnings management. The mix of opinions makes the direction of their relationship ambiguous. This study investigated the relationship between Audit Committee characteristics and earnings management of listed food and beverages Firms in Nigeria. The study covered the period of six years from 2007 to 2012. Data for the study were extracted from the Firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences. The dependent variable was generated using two steps regression in order to determine the discretionary accrual of the sample Firms. Multiple regression was employed to run the data of the study using Random Model. The results from the analysis revealed a significant association between audit committee characteristics and earnings management of the Firms. While audit committee size and committees’ financial expertise showed an inverse relationship with earnings management, committee’s independence, and frequency of meetings are positively and significantly related to earnings management. In line with the findings, the study recommended among others that listed food and beverages Firms in Nigeria should strictly comply with the provision of Companies and Allied Matters Act (CAMA) and SEC Code of Corporate Governance on the issues regarding Audit Committees. Regulators such as SEC should increase the minimum number of Audit Committee members with financial expertise and also have a statutory position on the maximum number of Audit Committees meetings, which should not be greater than four meetings in a year as SEC code of corporate governance is silent on this. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title="audit committee">audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a>, <a href="https://publications.waset.org/abstracts/search?q=listed%20Food%20and%20beverages%20size" title=" listed Food and beverages size"> listed Food and beverages size</a>, <a href="https://publications.waset.org/abstracts/search?q=leverage" title=" leverage"> leverage</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a> </p> <a href="https://publications.waset.org/abstracts/33215/audit-committee-characteristics-and-earnings-quality-of-listed-food-and-beverages-firms-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33215.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">270</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">456</span> Corporate Governance and Audit Report Lag: The Case of Tunisian Listed Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lajmi%20Azhaar">Lajmi Azhaar</a>, <a href="https://publications.waset.org/abstracts/search?q=Yab%20Mdallelah"> Yab Mdallelah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines the Tunisian market in which recent events, notably financial scandals, provide an appropriate framework for studying the impact of corporate governance on the audit report lag. Moreover, very little research has been done to examine this relationship in this context. The objective of this work is, therefore, to understand the factors influencing audit report lag, drawing primarily on agency theory (Jensen and Meckling, 1976), which shows that the characteristics of the board of directors have an impact on the report lag (independence, diligence, and size). In addition, the characteristics of the committee also have an impact on the audit report lag (size, independence, diligence, and expertise). Therefore, our research provides empirical evidence on the impact of governance mechanisms attributes on audit report lag. Using a sample of forty-seven (47) Tunisian companies listed on the Tunis Stock Exchange (BVMT) during the period from 2014 to 2019, and basing on the GMM method of the dynamic panel, multivariate analysis shows that most corporate governance attributes have a significant effect on audit report lag. Specifically, the audit committee diligence and the audit committee expertise have a significant and positive effect on audit report lag. But the diligence of the board has a significant and negative effect on audit report lag. However, this study finds no evidence that the audit committee independence, the size, independence, and diligence of the director’s board are associated with the audit report lag. In addition, the results of this study also show that there is a significant effect of some control variables. Finally, we are contributing to this study by using the GMM method of the dynamic panel. We are also using an emerging context that is very poorly developed and exploited by previous studies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=governance%20mechanisms" title="governance mechanisms">governance mechanisms</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title=" audit committee"> audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20of%20directors" title=" board of directors"> board of directors</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20report%20lag" title=" audit report lag"> audit report lag</a> </p> <a href="https://publications.waset.org/abstracts/134412/corporate-governance-and-audit-report-lag-the-case-of-tunisian-listed-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/134412.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">174</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">455</span> Women in Sports: Experiences of the Suriname Olympic Committee</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rishmidevi%20Kirtie%20Algoe">Rishmidevi Kirtie Algoe</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Advocating for gender equality in sports is a global struggle but a greater challenge for small nations with weak economies like Suriname, a Dutch-speaking country in the Caribbean. This paper presents the experience of the Suriname Olympic Committee (SOC) in addressing gender inequality in sports in the global context of the policies implemented by the International Olympic Committee (IOC). The case of Suriname is interesting because it shows the results of a small nation in creating protective measures. The SOC has succeeded in developing a code of conduct for sports and is now taking steps to establish a sports justice institute. All of this is happening in a situation where there are few women leaders in sport: only three of the seventeen national member federations are led by women, and there are two women on SOC's 9-member board. Three arguments are made. First, gender inequality in sports in Suriname is a reflection of national power structures and cultural barriers to women in sports. Second, IOC policies and resources to reduce gender inequality in sports, while important, do not guarantee national change. Third, and more importantly, the SOC has addressed gender inequality with an approach based on the principles of "walk the talk" and "trial and error." All three arguments are elaborated on using the framework of intersectionality. The study draws empirically on data collected during and on SOC Gender and Sport Commission seminars and workshops, including two surveys, transcripts, and newspaper articles. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Caribbean" title="Caribbean">Caribbean</a>, <a href="https://publications.waset.org/abstracts/search?q=gender%20inequality" title=" gender inequality"> gender inequality</a>, <a href="https://publications.waset.org/abstracts/search?q=safeguarding" title=" safeguarding"> safeguarding</a>, <a href="https://publications.waset.org/abstracts/search?q=Suriname%20Olympic%20Committee" title=" Suriname Olympic Committee"> Suriname Olympic Committee</a> </p> <a href="https://publications.waset.org/abstracts/163546/women-in-sports-experiences-of-the-suriname-olympic-committee" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/163546.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">87</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">454</span> An Examination of Internal Control System, Executive Duality and Audit Alarm Committee of Listed Nigerian Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mansur%20Lubabah%20Kwanbo">Mansur Lubabah Kwanbo </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Existing literatures have demonstrated the importance of executive duality (ED) and audit committee (AC) in the financial growth of companies. To some extent this points to corporate governance mechanism aiming at addressing makers and implementers of company policies to be centered on promoting only company objectives. However, furthering organizational objectives needs an adequate structure of control to realize that. Recent development in the various industries in Nigeria have indicated the internal control system (ICS)has not been able to adequately address most of the activities that results in ills of sustaining growth for these industries. It is from this premise the study has as one of its objective to determine the extent to which ICS significantly relates to ED and AC in listed Nigerian corporation. Data were sourced from 308 financial statements and accounts of the corporations that made the sample of the study. Logistic regression aided the test of the hypothesis formulated for the study. Findings revealed a significant relationship between the study variables. The study concludes that the internal control system (ICS) is effective despite the bifurcation of executive duality (ED) and the presence of the Audit Committee (AC) to the extent of preventing ills that encourage lack of sustainability of company’s growth. Sustaining legitimate policies that translate into huge earnings, and create value to stake holders should be pursued. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committee%20%28AC%29" title="audit committee (AC)">audit committee (AC)</a>, <a href="https://publications.waset.org/abstracts/search?q=executive%20duality%20%28ED%29" title=" executive duality (ED)"> executive duality (ED)</a>, <a href="https://publications.waset.org/abstracts/search?q=internal%20control%20system%20%28ICS%29" title=" internal control system (ICS)"> internal control system (ICS)</a>, <a href="https://publications.waset.org/abstracts/search?q=Nigeria" title=" Nigeria"> Nigeria</a> </p> <a href="https://publications.waset.org/abstracts/28996/an-examination-of-internal-control-system-executive-duality-and-audit-alarm-committee-of-listed-nigerian-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/28996.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">295</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">453</span> The Effects of the Corporate Governance on the Level of Internet Financial Reporting: Evidence from Turkish Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Raif%20Parlakkaya">Raif Parlakkaya</a>, <a href="https://publications.waset.org/abstracts/search?q=Umran%20Kahraman"> Umran Kahraman</a>, <a href="https://publications.waset.org/abstracts/search?q=Huseyin%20Cetin"> Huseyin Cetin</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Internet financial reporting and corporate governance issues are in the focus of academic and professional studies due to their attributed importance by stakeholders of corporations. Major aim of this study is to reveal the relationship between internet financial reporting which is held as dependent variable and some indicators of corporate governance such as the ratio of managerial ownership, blockholder ownership, number of independent members in the board of directors, frequency of meetings by audit committee and education level of audit committee members which are held as independent variables. Main purpose is to reveal the effect of corporate governance on the voluntary efforts of Internet Financial reporting. The scope of the research is limited to the Turkish Corporations listed in Borsa Istanbul (Istanbul Stock Exchange) and findings which are generated by means of SPSS software are revealed in results section and interpreted in conclusions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title="audit committee">audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=internet%20financial%20reporting" title=" internet financial reporting"> internet financial reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=managerial%20ownership" title=" managerial ownership"> managerial ownership</a> </p> <a href="https://publications.waset.org/abstracts/26826/the-effects-of-the-corporate-governance-on-the-level-of-internet-financial-reporting-evidence-from-turkish-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/26826.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">521</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">452</span> Board Characteristics, Audit Committee Characteristics, and the Level of Bahraini Corporate Compliance with Mandatory IFRS Disclosure Requirements</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Omar%20Juhmani">Omar Juhmani </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the relation between internal corporate governance and the level of corporate compliance with mandatory IFRS disclosure requirements. The internal corporate governance is measured by board and audit committee characteristics. Using data from Bahrain Stock Exchange, the results show that board independence is positively and significantly associated with level of compliance with IFRS disclosure requirements. This suggests that internal corporate governance mechanisms are effective in the financial reporting practices by increasing the level of compliance with IFRS disclosures. Also, the results of the regression analyses indicate that two of the control variables; company size and audit firm size are significantly positively associated with the level of corporate compliance with mandatory IFRS disclosure requirements in Bahrain. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bahrain" title="Bahrain">Bahrain</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20and%20audit%20committee%20characteristics" title=" board and audit committee characteristics"> board and audit committee characteristics</a>, <a href="https://publications.waset.org/abstracts/search?q=compliance" title=" compliance"> compliance</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure" title=" disclosure"> disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=IFRS" title=" IFRS"> IFRS</a> </p> <a href="https://publications.waset.org/abstracts/25741/board-characteristics-audit-committee-characteristics-and-the-level-of-bahraini-corporate-compliance-with-mandatory-ifrs-disclosure-requirements" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/25741.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">421</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">451</span> The Influence of Remuneration Committees, Directors' Shareholding and Institutional Ownership on the Remuneration of Directors in the Large Listed Companies in South Africa</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Henriette%20Scholtz">Henriette Scholtz</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Excessive executive directors’ remuneration remains a major concern for many stakeholders and are some of the factors to blame for the recent global financial crisis. The objective of this study was to examine whether certain firm characteristics are an effective way of protecting shareholders’ interests with respect to executive directors’ remuneration. To achieve this, an ordinary least squares model was used to test the relationship between the remuneration of executive directors and a number of firm and corporate governance characteristics to determine whether these characteristics have an influence on executive directors’ remuneration of large listed companies in South Africa. It was found that corporate governance reforms relating to institutional ownership, shareholder voting on the remuneration policy and the number of remuneration committee meetings acts as an effective governance tool to protect shareholder’s interests with regard to executive remuneration. There is no evidence that the number of non-executive directors on the remuneration committee has an influence on the executive directors’ remuneration. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=executive%20directors%E2%80%99%20remuneration" title="executive directors’ remuneration">executive directors’ remuneration</a>, <a href="https://publications.waset.org/abstracts/search?q=agency%20theory" title=" agency theory"> agency theory</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=remuneration%20committee" title=" remuneration committee"> remuneration committee</a>, <a href="https://publications.waset.org/abstracts/search?q=directors%E2%80%99%20shareholding" title=" directors’ shareholding"> directors’ shareholding</a>, <a href="https://publications.waset.org/abstracts/search?q=institutional%20ownership" title=" institutional ownership"> institutional ownership</a> </p> <a href="https://publications.waset.org/abstracts/77642/the-influence-of-remuneration-committees-directors-shareholding-and-institutional-ownership-on-the-remuneration-of-directors-in-the-large-listed-companies-in-south-africa" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/77642.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">207</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">450</span> Disclosure on Adherence of the King Code's Audit Committee Guidance: Cluster Analyses to Determine Strengths and Weaknesses</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Philna%20Coetzee">Philna Coetzee</a>, <a href="https://publications.waset.org/abstracts/search?q=Clara%20Msiza"> Clara Msiza</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In modern society, audit committees are seen as the custodians of accountability and the conscience of management and the board. But who holds the audit committee accountable for their actions or non-actions and how do we know what they are supposed to be doing and what they are doing? The purpose of this article is to provide greater insight into the latter part of this problem, namely, determine what best practises for audit committees and the disclosure of what is the realities are. In countries where governance is well established, the roles and responsibilities of the audit committee are mostly clearly guided by legislation and/or guidance documents, with countries increasingly providing guidance on this topic. With high cost involved to adhere to governance guidelines, the public (for public organisations) and shareholders (for private organisations) expect to see the value of their ‘investment’. For audit committees, the dividends on the investment should reflect in less fraudulent activities, less corruption, higher efficiency and effectiveness, improved social and environmental impact, and increased profits, to name a few. If this is not the case (which is reflected in the number of fraudulent activities in both the private and the public sector), stakeholders have the right to ask: where was the audit committee? Therefore, the objective of this article is to contribute to the body of knowledge by comparing the adherence of audit committee to best practices guidelines as stipulated in the King Report across public listed companies, national and provincial government departments, state-owned enterprises and local municipalities. After constructs were formed, based on the literature, factor analyses were conducted to reduce the number of variables in each construct. Thereafter, cluster analyses, which is an explorative analysis technique that classifies a set of objects in such a way that objects that are more similar are grouped into the same group, were conducted. The SPSS TwoStep Clustering Component was used, being capable of handling both continuous and categorical variables. In the first step, a pre-clustering procedure clusters the objects into small sub-clusters, after which it clusters these sub-clusters into the desired number of clusters. The cluster analyses were conducted for each construct and the measure, namely the audit opinion as listed in the external audit report, were included. Analysing 228 organisations' information, the results indicate that there is a clear distinction between the four spheres of business that has been included in the analyses, indicating certain strengths and certain weaknesses within each sphere. The results may provide the overseers of audit committees’ insight into where a specific sector’s strengths and weaknesses lie. Audit committee chairs will be able to improve the areas where their audit committee is lacking behind. The strengthening of audit committees should result in an improvement of the accountability of boards, leading to less fraud and corruption. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committee%20disclosure" title="audit committee disclosure">audit committee disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=cluster%20analyses" title=" cluster analyses"> cluster analyses</a>, <a href="https://publications.waset.org/abstracts/search?q=governance%20best%20practices" title=" governance best practices"> governance best practices</a>, <a href="https://publications.waset.org/abstracts/search?q=strengths%20and%20weaknesses" title=" strengths and weaknesses"> strengths and weaknesses</a> </p> <a href="https://publications.waset.org/abstracts/82426/disclosure-on-adherence-of-the-king-codes-audit-committee-guidance-cluster-analyses-to-determine-strengths-and-weaknesses" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/82426.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">167</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">449</span> Corporate Governance Mechanisms, Whistle-Blowing Policy and Earnings Management Practices of Firms in Malaysia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mujeeb%20Saif%20Mohsen%20Al-Absy">Mujeeb Saif Mohsen Al-Absy</a>, <a href="https://publications.waset.org/abstracts/search?q=Ku%20Nor%20Izah%20Ku%20Ismail"> Ku Nor Izah Ku Ismail</a>, <a href="https://publications.waset.org/abstracts/search?q=Sitraselvi%20Chandren"> Sitraselvi Chandren </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines whether corporate governance (CG) mechanisms in firms that have a whistle-blowing policy (WHBLP) are more effective in constraining earnings management (EM), than those without. A sample of 288 Malaysian firms for the years 2013 to 2015, amounting to 864 firm-years were grouped into firms with and without WHBLP. Results show that for firms without WHBLP, the board chairman tenure would minimize EM activities. Meanwhile, for firms with WHBLP, board chairman independence, board chairman tenure, audit committee size, audit committee meeting and women in the audit committees are found to be associated with less EM activities. Further, it is found that ownership concentration and Big 4 auditing firms help to reduce EM activities in firms with WHBLP, while not in firms without WHBLP. Hence, functional and effective governance can be achieved by having a WHBLP, which is in line with agency and resource dependent theories. Therefore, this study suggests that firms should have a WHBLP in place, and policymakers should come up with enhanced criteria to strengthen the mechanisms of WHBLP. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title="corporate governance">corporate governance</a>, <a href="https://publications.waset.org/abstracts/search?q=earnings%20management" title=" earnings management"> earnings management</a>, <a href="https://publications.waset.org/abstracts/search?q=whistle-blowing%20policy" title=" whistle-blowing policy"> whistle-blowing policy</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title=" audit committee"> audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20of%20directors" title=" board of directors"> board of directors</a> </p> <a href="https://publications.waset.org/abstracts/107473/corporate-governance-mechanisms-whistle-blowing-policy-and-earnings-management-practices-of-firms-in-malaysia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/107473.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">135</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">448</span> The Differences and the Similarities between Corporate Governance Principles in Islamic Banks and Conventional Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Osama%20Shibani">Osama Shibani</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Corporate governance effective is critical to the proper functioning of the banking sector and the economy as a whole, the Basel Committee have issued principles of corporate governance inspired from Organisation for Economic Co-operation and Development (OECD), but there is no single model of corporate governance that can work well in every country; each country, or even each organization should develop its own model that can cater for its specific needs and objectives, the corporate governance in Islamic Institutions is unique and offers a particular structure and guided by a control body which is Shariah supervisory Board (SSB), for this reason Islamic Financial Services Board in Malaysia (IFSB) has amended BCBS corporate governance principles commensurate with Islamic financial Institutions to suit the nature of the work of Islamic institutions, this paper highlight these amended by using comparative analysis method in context of the differences of corporate governance structure of Islamic banks and conventional banks. We find few different between principles (Principle 1: The Board's overall responsibilities, Principles 3: Board’s own structure and practices, Principles 9: Compliance, Principle 10: Internal audit, Principle 12: Disclosure and transparency) and there are similarities between principles (Principle 2: Board qualifications and composition, Principles 4: Senior Management (composition and tasks), Principle 6: Risk Management and Principle 8: Risk communication). Finally, we found that corporate governance principles issued by Islamic Financial Services Board (IFSB) are complemented to CG principles of Basel Committee on Banking Supervision (BCBS) with some modifications to suit the composition of Islamic banks, there are deficiencies in the interest of the Basel Committee to Islamic banks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=basel%20committee%20%28BCBS%29" title="basel committee (BCBS)">basel committee (BCBS)</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance%20principles" title=" corporate governance principles"> corporate governance principles</a>, <a href="https://publications.waset.org/abstracts/search?q=Islamic%20financial%20services%20board%20%28IFSB%29" title=" Islamic financial services board (IFSB)"> Islamic financial services board (IFSB)</a>, <a href="https://publications.waset.org/abstracts/search?q=agency%20theory" title=" agency theory"> agency theory</a> </p> <a href="https://publications.waset.org/abstracts/48490/the-differences-and-the-similarities-between-corporate-governance-principles-in-islamic-banks-and-conventional-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/48490.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">294</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">447</span> Community Participation in Health Related Activities in Ignié-Ngabé-Mayama Health District, Brazzaville, Republic of Congo</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Tebeu%20Pierre%20Marie">Tebeu Pierre Marie</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Introduction: WHO defines community participation as a process in which the local population, take responsibility in planning for their health, participates in the strategy’s development for implementation and accessibility to physical, moral and social well-being. For the purpose of dealing with health, the community participation is made through the organization called health Centre committee leader (HCCL/COSA) for Integrated health Center and District hospital committee leaser (HDCL/COGES) for District Hospital. Little is known about the effective participation of the community in health related activities in Ignié-Ngabé-Mayama health district. Objective: This study aimed at assessing the involvement of community in the health system running at the Ignié-Ngabé-Mayama health district. Methods: This was a qualitative cross-sectional study conducted in the Ignié-Ngabé-Mayama health district from 15 December 2020 to 30 April 2021. The study population consisted of 10 HCCL and one District hospital committee leaser (DHCL). Data were collected using a pretested questionnaire and validated by the investigating team. The variables of interest were; effective existence of HCCL/DHCL, their involvement HCCL/DHCL in health related activities, their financing management, planning of activities and leadership. Results: A total of 11 participants were interviewed, including 10 HCCL and 1 DHCL. The Sex-Ratio was 9/11; with primary level 6/11 and were mostly farmers 6/11. Analyzing the involvement of the HDCL/DHCL in health promotion and preventive activities; this was effective only for two of them (2/11). Analyzing the barriers for their involvement, the leaders reported the lack of financial support by the state, lack NGO support. Additionally, they reported to have been very active when there was Performance Based Founding Project in the District. Conclusion: Only two of the (HDCL/HCCL) out of 11 were really functioning. Reported barriers to their running were: lack of state/NGOs support and ending of PBF Project. There is a need to organize a tripartite forum including stats, NGOs and Community for boosting the community participation in health related activities in Ignié-Ngabé-Mayama health district. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=health%20district%20committee" title="health district committee">health district committee</a>, <a href="https://publications.waset.org/abstracts/search?q=health%20Centre%20committee" title=" health Centre committee"> health Centre committee</a>, <a href="https://publications.waset.org/abstracts/search?q=community%20participation" title=" community participation"> community participation</a>, <a href="https://publications.waset.org/abstracts/search?q=Brazzaville" title=" Brazzaville"> Brazzaville</a>, <a href="https://publications.waset.org/abstracts/search?q=Congo" title=" Congo"> Congo</a> </p> <a href="https://publications.waset.org/abstracts/139027/community-participation-in-health-related-activities-in-ignie-ngabe-mayama-health-district-brazzaville-republic-of-congo" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/139027.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">170</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">446</span> Factors That Contribute to Differences in Climate Change Reporting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Petra%20F.%20A.%20Dilling">Petra F. A. Dilling</a>, <a href="https://publications.waset.org/abstracts/search?q=Sinan%20Caykoylu"> Sinan Caykoylu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The aim of this study was to shed light on the understanding of the factors determining a company’s disclosure on climate change reporting. The underlying study examines the effect of gender diversity and the mediating effect of female representation in management and on the board of directors and the existence of a dedicated sustainability board committee. To test the study’s objectives, the authors use a global sample of the largest companies and their reporting for the year 2020. The results suggest that corporate female participation has a significant influence on the quality of climate change reporting. In addition, having a dedicated sustainability board committee also significantly impacts the non-financial disclosure of climate change information. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=climate%20change" title="climate change">climate change</a>, <a href="https://publications.waset.org/abstracts/search?q=non-financial%20reporting" title=" non-financial reporting"> non-financial reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=governance" title=" governance"> governance</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20diversity" title=" board diversity"> board diversity</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability" title=" sustainability"> sustainability</a>, <a href="https://publications.waset.org/abstracts/search?q=CSR" title=" CSR"> CSR</a> </p> <a href="https://publications.waset.org/abstracts/157420/factors-that-contribute-to-differences-in-climate-change-reporting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/157420.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">119</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">445</span> The Effect of Critical Audit Matters on Financial Information Quality: The Role of Audit Committee Expertise</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Khawla%20Hlel">Khawla Hlel</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Purpose: This study aims to examine whether critical audit matters (CAM) affect financial information quality. We also investigate the moderating role of the audit committee on the association between CAM and financial information quality. Design/Methodology/Approach: The analysis is based on GLS and GMM regressions explaining the absolute value of discretionary accruals by using 52 Tunisian listed firms on the Tunisia Stock Exchange (TSE) for the period 2017-2020. Findings: We find evidence that managers react to the CAM by increasing the quality of financial disclosures. This study provides insights into how a change in the auditor’s report model might impact the quality of financial information. It suggests that external auditors and audit committees serve as a beneficial mechanism for enhancing financial information quality by reducing information asymmetry. In addition, our results indicate that CAM is an efficient monitoring mechanism that increases financial reporting quality and supervises managers. Originality: This study is important for potential investors who should assess CAM when evaluating firms. Furthermore, the authors expect the findings to be interesting to firms, as this study highlights the effectiveness of the auditor in reducing managerial opportunistic behavior and improving information quality. The results could encourage audit regulators to ameliorate the standards, as this research reinforces the role of the auditor in increasing the quality of financial disclosure by offering the required information for shareholders. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=critical%20audit%20matters" title="critical audit matters">critical audit matters</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20committee" title=" audit committee"> audit committee</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20quality" title=" information quality"> information quality</a>, <a href="https://publications.waset.org/abstracts/search?q=Tunisian%20firms" title=" Tunisian firms"> Tunisian firms</a> </p> <a href="https://publications.waset.org/abstracts/150452/the-effect-of-critical-audit-matters-on-financial-information-quality-the-role-of-audit-committee-expertise" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/150452.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">85</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">444</span> Determinants of Corporate Social Responsibility in Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bela%20Sulistyaguna">Bela Sulistyaguna</a>, <a href="https://publications.waset.org/abstracts/search?q=Yuli%20Chomsatu%20Samrotun"> Yuli Chomsatu Samrotun</a>, <a href="https://publications.waset.org/abstracts/search?q=Endang%20Masitoh%20Wahyuningsih"> Endang Masitoh Wahyuningsih</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this research was to analyze the influence of company size, liquidity, profitability, leverage, company age, industry type, board of director, board of commissioner, audit committee and public ownership on the corporate social responsibility disclosure. The grand theories of this research are agency theory, stakeholders theory, and legitimacy theory. Analysis of data using multiple linear regression method with SPSS 22.0 for mac. The sample consists of companies listed on the Indonesia Stock Exchange (IDX) and disclosed the Global Reporting Initiative (GRI) sustainability reports from 2013 to 2018. The final sample of this research was 19 companies that obtained by purposive sampling. The results of the research showed that, simultaneously, company size, liquidity, profitability, leverage, company age, industry type, board of director, board of commissioner, audit committee and public ownership has an influence on the corporate social responsibility disclosure. Partially, the results showed that liquidity and leverage has an influence on the corporate social responsibility disclosure. Meanwhile, company size, profitability, company age, industry type, board of director, board of commissioner, audit committee and public ownership has no influence on corporate social responsibility disclosure. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title="corporate social responsibility">corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=CSR%20disclosure" title=" CSR disclosure"> CSR disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=Indonesia" title=" Indonesia"> Indonesia</a> </p> <a href="https://publications.waset.org/abstracts/117766/determinants-of-corporate-social-responsibility-in-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/117766.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">152</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">443</span> Corporate Social Responsibility: A Paradigm Shift in the New Indian Companies Act, 2013</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Suvankar%20Chakraborty">Suvankar Chakraborty</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Introduction: Corporate Social Responsibility means the obligations of business to act in a manner which will serve the best interests of the Society. The Companies Act , 2013 for the first time has emphasized on the fact that every company having net worth of rupees five hundred crore or more, or turnover of rupees one thousand crore or more or a net profit of rupees five crore or more during any financial year shall constitute a Corporate Social Responsibility Committee of the Board consisting of three or more directors, out of which at least one director shall be an independent director. In the previous Companies Act, 1956 there was no such compulsion for constituting a Corporate Social Responsibility Committee. Objective: This study examines the changes in the perception of corporate sectors so far as social responsibility is concerned. Methodology: The study is based on secondary data obtained from various websites of different corporate sectors and the Gazette of India related to Companies Act, 1956 and the new Companies Act, 2013. For capturing the perception of the corporate world regarding the provisions of CSR in the new Companies Act, 2013, primary data has been collected through structured questionnaire. Findings: Corporate Social Responsibility can put a company on a strong base of sustainable development and in facing the business risk of foreclosure or winding up. Shouldering social responsibility on a long-term basis can help a company not only in increasing its reputation in the business world but also helps in minimizing Government intervention. . But, there can hardly be any universal rule that the area of social responsibility being wholly and solely dependent on the ethical aspect of the corporate sectors. But having said that it may be asserted that business ethics may be a key driver of CSR activities rather than rule based CSR activities in the years to come. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=business%20ethics" title="business ethics">business ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20social%20responsibility" title=" corporate social responsibility"> corporate social responsibility</a>, <a href="https://publications.waset.org/abstracts/search?q=companies%20act" title=" companies act"> companies act</a>, <a href="https://publications.waset.org/abstracts/search?q=2013" title=" 2013"> 2013</a>, <a href="https://publications.waset.org/abstracts/search?q=CSR%20committee" title=" CSR committee"> CSR committee</a> </p> <a href="https://publications.waset.org/abstracts/39477/corporate-social-responsibility-a-paradigm-shift-in-the-new-indian-companies-act-2013" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/39477.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">298</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">442</span> Aerodynamics of Nature Inspired Turbine Blade Using Computational Simulation</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Seung%20Ki%20Lee">Seung Ki Lee</a>, <a href="https://publications.waset.org/abstracts/search?q=Richard%20Kyung"> Richard Kyung</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In the airfoil analysis, as the camber is greater, the minimal angle of attack causing the stall and maximum lift force increases. The shape of the turbine blades is similar to the shape of the wings of planes. After major wars, many remarkable blade shapes are made through researches about optimal blade shape. The blade shapes developed by National Advisory Committee for Aeronautics, NACA, is well known. In this paper, using computational and numerical analysis, the NACA airfoils are analyzed. This research shows that the blades vary with their thickness, which thinner blades are expected to be better. There is no significant difference of coefficient of lift due to the difference in thickness, but the coefficient of drag increases as the thickness increases. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=blades" title="blades">blades</a>, <a href="https://publications.waset.org/abstracts/search?q=drag%20force" title=" drag force"> drag force</a>, <a href="https://publications.waset.org/abstracts/search?q=national%20advisory%20committee%20for%20aeronautics%20airfoils" title=" national advisory committee for aeronautics airfoils"> national advisory committee for aeronautics airfoils</a>, <a href="https://publications.waset.org/abstracts/search?q=turbine" title=" turbine "> turbine </a> </p> <a href="https://publications.waset.org/abstracts/73860/aerodynamics-of-nature-inspired-turbine-blade-using-computational-simulation" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/73860.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">226</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">441</span> Striving towards an Ambush Free Olympics: Effective Strategies and Intellectual Property Legislations</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mahit%20T.%20Anand">Mahit T. Anand</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The modern Olympic Games present an unparalleled platform for companies to gain worldwide visibility. The increasing popularity of such an event supplemented by large sums of money paid by sponsors for the privilege of being associated with the Olympic Games has spawned its own particular brand of unfair competition, called ‘ambush marketing’. This research examines the practice of ambush marketing which has long been troubling the International Olympic Committee (I.O.C.) and its corporate sponsors. It emphasizes on implementing stringent legislative reforms by the host nations and to carry out effective ‘Brand Protection Programs’ for the upcoming Winter Olympics due to begin in February 2014 at Sochi, Russia and the Summer Olympics at Rio de Janeiro, Brazil in 2016. The research is carried out in the backdrop of out-standing legislative enactments made by the previous host nations and effective ‘Brand Protection Program’ formulated by their respective organizing committees. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ambush%20marketing" title="ambush marketing">ambush marketing</a>, <a href="https://publications.waset.org/abstracts/search?q=international%20olympic%20committee%20%28IOC%29" title=" international olympic committee (IOC)"> international olympic committee (IOC)</a>, <a href="https://publications.waset.org/abstracts/search?q=official%20sponsors" title=" official sponsors"> official sponsors</a>, <a href="https://publications.waset.org/abstracts/search?q=trademark" title=" trademark"> trademark</a> </p> <a href="https://publications.waset.org/abstracts/6218/striving-towards-an-ambush-free-olympics-effective-strategies-and-intellectual-property-legislations" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/6218.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">342</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">440</span> Research and Application of Consultative Committee for Space Data Systems Wireless Communications Standards for Spacecraft </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Cuitao%20Zhang">Cuitao Zhang</a>, <a href="https://publications.waset.org/abstracts/search?q=Xiongwen%20He"> Xiongwen He</a> </p> <p class="card-text"><strong>Abstract:</strong></p> According to the new requirements of the future spacecraft, such as networking, modularization and non-cable, this paper studies the CCSDS wireless communications standards, and focuses on the low data-rate wireless communications for spacecraft monitoring and control. The application fields and advantages of wireless communications are analyzed. Wireless communications technology has significant advantages in reducing the weight of the spacecraft, saving time in spacecraft integration, etc. Based on this technology, a scheme for spacecraft data system is put forward. The corresponding block diagram and key wireless interface design of the spacecraft data system are given. The design proposal of the wireless node and information flow of the spacecraft are also analyzed. The results show that the wireless communications scheme is reasonable and feasible. The wireless communications technology can meet the future spacecraft demands in networking, modularization and non-cable. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Consultative%20Committee%20for%20Space%20Data%20Systems%20%28CCSDS%29%20standards" title="Consultative Committee for Space Data Systems (CCSDS) standards">Consultative Committee for Space Data Systems (CCSDS) standards</a>, <a href="https://publications.waset.org/abstracts/search?q=information%20flow" title=" information flow"> information flow</a>, <a href="https://publications.waset.org/abstracts/search?q=non-cable" title=" non-cable"> non-cable</a>, <a href="https://publications.waset.org/abstracts/search?q=spacecraft" title=" spacecraft"> spacecraft</a>, <a href="https://publications.waset.org/abstracts/search?q=wireless%20communications" title=" wireless communications"> wireless communications</a> </p> <a href="https://publications.waset.org/abstracts/67990/research-and-application-of-consultative-committee-for-space-data-systems-wireless-communications-standards-for-spacecraft" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/67990.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">328</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">439</span> Ethnomedicinal Uses of Plants in Bridim Village Development Committee in Langtang National Park, Nepal</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ila%20Shrestha">Ila Shrestha</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Bridim Village Development Committee (VDC) is one of the medicinal plants hot spots of Nepal. It is located on a ridge above the lower Langtang Khola, steep and narrow spot in between 1944 m to 4833 m altitude. The study area is homogeneously inhabited by Tamang communities. An investigation on folk herbal medicine on the basis of traditional uses of medicinal plants was done in 2014. The local traditional healers, elder men and women, traders and teachers, were consulted as key informants for documentation of indigenous knowledge on the medicinal plants. It was found that altogether seventy-one medicinal plant species belonging to sixty genera and thirty-three families were used by local people for twenty-seven diseases. Roots of thirty-four species were the most frequently used plant parts and bigger numbers of species were found to be used in fever of ten species. Most medicines were prepared in the form of juice of forty species. The attempt of the study was to document ethno medicinal practices to treat different diseases in the study area for conservation of indigenous knowledge. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bridim%20village" title="Bridim village">Bridim village</a>, <a href="https://publications.waset.org/abstracts/search?q=ethnomedicine" title=" ethnomedicine"> ethnomedicine</a>, <a href="https://publications.waset.org/abstracts/search?q=national%20park" title=" national park"> national park</a>, <a href="https://publications.waset.org/abstracts/search?q=plants" title=" plants"> plants</a> </p> <a href="https://publications.waset.org/abstracts/57055/ethnomedicinal-uses-of-plants-in-bridim-village-development-committee-in-langtang-national-park-nepal" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/57055.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">294</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">438</span> Detection of Biomechanical Stress for the Prevention of Disability Derived from Musculoskeletal Disorders</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Leydi%20Noemi%20Peraza%20G%C3%B3mez">Leydi Noemi Peraza Gómez</a>, <a href="https://publications.waset.org/abstracts/search?q=Jose%20%C3%81lvarez%20Nemegyei"> Jose Álvarez Nemegyei</a>, <a href="https://publications.waset.org/abstracts/search?q=Damaris%20Francis%20Estrella%20Castillo"> Damaris Francis Estrella Castillo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In order to have an epidemiological tool to detect biomechanical stress (ERGO-Mex), which impose physical labor or recreational activities, a questionnaire is constructed in Spanish, validated and culturally adapted to the Mayan indigenous population of Yucatan. Through the seven steps proposed by Guillemin and Beaton the procedure was: initial translation, synthesis of the translations, feed back of the translation. After that review by a committee of experts, pre-test of the preliminary version, and presentation of the results to the committee of experts and members of the community. Finally the evaluation of its internal validity (Cronbach's α coefficient) and external (intraclass correlation coefficient). The results for the validation in Spanish indicated that 45% of the participants have biomechanical stress. The ERGO-Mex correlation was 0.69 (p <0.0001). Subjects with high biomechanical stress had a higher score than subjects with low biomechanical stress (17.4 ± 8.9 vs.9.8 ± 2.8, p = 0.003). The Cronbach's α coefficient was 0.92; and for validation in Cronbach's α maya it was 0.82 and CCI = 0.70 (95% CI: 0.58-0.79; p˂0.0001); ERGO-Mex is suitable for performing early detection of musculoskeletal diseases and helping to prevent disability. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=biomechanical%20stress" title="biomechanical stress">biomechanical stress</a>, <a href="https://publications.waset.org/abstracts/search?q=disability" title=" disability"> disability</a>, <a href="https://publications.waset.org/abstracts/search?q=musculoskeletal%20disorders" title=" musculoskeletal disorders"> musculoskeletal disorders</a>, <a href="https://publications.waset.org/abstracts/search?q=prevention" title=" prevention"> prevention</a> </p> <a href="https://publications.waset.org/abstracts/90466/detection-of-biomechanical-stress-for-the-prevention-of-disability-derived-from-musculoskeletal-disorders" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/90466.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">179</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">437</span> Comprehensive Strategy for Healthy City from Local Practice Networking among Citizens, Industry, University and Municipality</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yuki%20Hara">Yuki Hara</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Healthy assets are recognized as important for all people in the world through experiencing COVID-19. Each part of life and work is important to be changed against the preceding wide-spreading of COVID-19. Furthermore, it is necessary to innovate the whole structure of a city upon the sum of the parts. This study aims at creating a comprehensive strategy from a small practice of making healthier lives with collaborating local actors for a city. This paper employs action research as the research framework. The core practice is the 'Ken’iku Festival' at Ken’iku Festival Committee. The field locates the urban-rural fringe in the northwest part of Fujisawa city, Kanagawa prefecture, Japan. The data is collected through the author's practices for three years from the observations and interviews at meetings and discussions among stakeholders, texts in municipal reports, books, and movies, 3 questionnaires for customers and stakeholders at the Ken’iku Festival. These data are analysed by qualitative methods. The results show that couples in their 40s with children and couples or friends over the 70s are at the heart of promoting healthy lifestyles. In contrast, 40% of the visitors at the festival are the people who have no idea or no interest in healthier actions, which the committee has to suggest healthy activities through more pleasing services. The committee could organize staff and local actors as the core parties involved through gradually expanding its tasks relating to the local practices. This private sectoral activity from health promotion is covering a part of the whole-city planning of Fujisawa municipality by including many people over organisations into one community. This paper concludes from local practice networking through the festival that a comprehensive strategy for a healthy city is both a practical approach easily applied to each partner and one of the holistic services. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=communal%20practice%20network" title="communal practice network">communal practice network</a>, <a href="https://publications.waset.org/abstracts/search?q=healthy%20cities" title=" healthy cities"> healthy cities</a>, <a href="https://publications.waset.org/abstracts/search?q=health%20%26%20development" title=" health & development"> health & development</a>, <a href="https://publications.waset.org/abstracts/search?q=health%20promotion" title=" health promotion"> health promotion</a>, <a href="https://publications.waset.org/abstracts/search?q=with%20and%20after%20COVID-19" title=" with and after COVID-19"> with and after COVID-19</a> </p> <a href="https://publications.waset.org/abstracts/133716/comprehensive-strategy-for-healthy-city-from-local-practice-networking-among-citizens-industry-university-and-municipality" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/133716.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">130</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">436</span> Opinions of Suan Sunandha Rajabhat University Administrative Personnel towards Performance of the University Council</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Pitsanu%20Poonpetpun">Pitsanu Poonpetpun</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research aimed to study opinions of Suan Sunandha Rajabhat University administrative personnel towards performance of the university council committee by addressing (1) personal characteristics of the committees; (2) duties designated by the university council; and (3) relationship between university council and university administrative personnel. The population of this study including the president, vice presidents, faculty deans, deputy deans, office heads, director of office of president, directors, deputy directors, division directors, made a total of 118 respondents. Frequency, percentage, mean, and standard deviation were utilized in analyzing the data. The finding on opinions of the administrative personnel towards personal characteristics of the university council committees was averagely at a high level. The characteristic items were rated and revealed that the item gaining the highest mean score was the item stating that the university council committees obtained overall appropriate qualification. The items stating that the president of the teachers’ council acting as the university council committee had impartiality and good governance reported the lowest mean score. The opinions of the administrative personnel towards duty performance of the university council committees was averagely in a high level, in which the item gaining the highest mean score was the item stating that formulating rules and regulations or assigning governmental offices to do so was practiced with governance or fairness to all stakeholders, and the item stating that the president of the teachers’ council acting as the university council committee had impartiality good governance reported the lowest mean score. Moreover, the study found that the rating of opinions of the administrative personnel towards relationship between university council and university administrative personnel was averagely high. Relationship items were rated and revealed that the highest mean score was rated for the fact that the university president was empowered by the university council to manage the university with no violation of the policies. The fact that there was the integrity of policy between the university council and the university administrative personnel was rated the lowest score. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=performance" title="performance">performance</a>, <a href="https://publications.waset.org/abstracts/search?q=university%20council" title=" university council"> university council</a>, <a href="https://publications.waset.org/abstracts/search?q=education" title=" education"> education</a>, <a href="https://publications.waset.org/abstracts/search?q=university%20administrative%20personnel" title=" university administrative personnel"> university administrative personnel</a> </p> <a href="https://publications.waset.org/abstracts/4824/opinions-of-suan-sunandha-rajabhat-university-administrative-personnel-towards-performance-of-the-university-council" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/4824.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">285</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=committee&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=committee&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=committee&page=4">4</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=committee&page=5">5</a></li> <li class="page-item"><a class="page-link" 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