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governance</title> <meta name="description" content="Search results for: IT governance"> <meta name="keywords" content="IT governance"> <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 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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="IT governance"> <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> 1093</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: IT governance</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">913</span> The Role of European Union in Global Governance</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yrfet%20Shkreli">Yrfet Shkreli</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Despite all the wide research and literature on the subject, changing and challenging times often present themselves with new objectives, fluid politics and everlasting point of views. Much is said about the subject and the trend nowadays is watching every EU intervention as a form of neo colonialism or a form of establishing new markets. The paper will try to establish a new perspective on EU influences, policies and impacts analyzed from multidimensional point of view, not limiting itself on a narrow external dimension, focusing on a broader understanding of it diverse contribution to global governance and peace keeping. Tending to be critical, this paper, tend to fall out of extremes, nether holding a Eurocentric position, nor falling for cheap critic to the whole failures and impact of EU policies. The ambition is to show EU as a contributing factor while keeping in mind its nature as a multi layered actor and with not necessarily coinciding interests among its member states. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=European%20Union" title="European Union">European Union</a>, <a href="https://publications.waset.org/abstracts/search?q=global%20governance" title=" global governance"> global governance</a>, <a href="https://publications.waset.org/abstracts/search?q=globalization" title=" globalization"> globalization</a>, <a href="https://publications.waset.org/abstracts/search?q=normative%20power" title=" normative power"> normative power</a> </p> <a href="https://publications.waset.org/abstracts/40430/the-role-of-european-union-in-global-governance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/40430.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">303</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">912</span> Governance of Energy Transitions in Developing States</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Robert%20Lindner">Robert Lindner</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In recent years a multitude of international efforts, including the United Nations’ aspirational 2030 Agenda for Sustainable Development, provided a new momentum to facilitate energy access and rural electrification projects to combat energy poverty in developing states in Asia. Rural electrification projects promise to facilitate other sustainable development aims, such as the empowerment of local communities through the creation of economic opportunities or increased disaster resilience. This study applies a multi-governance research framework to study the cases of the ongoing energy system transition in Myanmar and Cambodia. It explores what impact the international aid community, especially multilateral development banks and international development agencies, has on the governance of the transitions and how diverging aid donor interest shape policy making and project planning. The study is based on policy analysis and expert interviews, as well as extensive field research. It critically examines the current development trajectories and the strategies of the stakeholders involved. It concludes that institutional and technological competition between donors, as well as a lack of transparency and inclusion in the project planning and implementation phases, contributes to insufficient coordination in national energy policy making and project implementation at the local level. The study further discusses possible alternative approaches that might help to promote the spread of sustainable energy technologies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=energy%20governance" title="energy governance">energy governance</a>, <a href="https://publications.waset.org/abstracts/search?q=developing%20countries" title=" developing countries"> developing countries</a>, <a href="https://publications.waset.org/abstracts/search?q=multi-level%20governance" title=" multi-level governance"> multi-level governance</a>, <a href="https://publications.waset.org/abstracts/search?q=energy%20transitions" title=" energy transitions"> energy transitions</a> </p> <a href="https://publications.waset.org/abstracts/115432/governance-of-energy-transitions-in-developing-states" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/115432.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">112</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">911</span> Influence of Online Media on Governance in Nigeria: The United States-Based Sahara Reporters as a Case Study</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sheriff%20Folarin">Sheriff Folarin</a>, <a href="https://publications.waset.org/abstracts/search?q=Oluwafunke%20Folarin"> Oluwafunke Folarin</a>, <a href="https://publications.waset.org/abstracts/search?q=Hadassah%20Hussaini"> Hadassah Hussaini</a>, <a href="https://publications.waset.org/abstracts/search?q=Victor%20Jubril"> Victor Jubril</a>, <a href="https://publications.waset.org/abstracts/search?q=Olaniyi%20Ayodele"> Olaniyi Ayodele</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Using a famous, unrestrained and fiery United States-based, Nigerian-owned Sahara Reporters as a case study, this paper examined the impact of online-based media on governance in Nigeria. The discourse is premised on the thesis that the internet has changed the face of journalism and that the mainstream but online-based media have made journalism more participatory than ever. Everyone who has something to say finds it easy to say it quickly and conveniently, unhinged or without being censored. This has made online journalism very popular and the number of online-based news platforms to be on the increase. As these platforms have given the citizens a means to interact and added to the content of the news, they have also succeeded in promoting partisanship. It thus becomes necessary to study the impact of the rabid news platform, Sahara Reporters, on governance in Africa’s biggest democracy, Nigeria. Few studies have examined the impact on governance of mainstream-online media platforms and those studies that did, have only focused on social media, such as Facebook and Twitter. This paper is a product of a bigger study, in which the research design entailed semi-structured interviews with participants from different sectors of the society and an analysis of contents from the Sahara Reporters website, from which data were collected. The findings revealed that through uncensored reporting and citizen participation on the platform of Sahara Reporters, there had been a significant people influence on governance in Nigeria, with government at two levels (national and state) sometimes shifting or yielding grounds, particularly from 2011-2016. The study also recognized the presence of counter-forces in the online community who want to discredit the information on the site. Through the lens of media dependency theory, the study concluded that the public now increasingly depends on online news media for information and the more news these media provide, the more the people depend on it, making it easy for them to influence governance. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=governance" title="governance">governance</a>, <a href="https://publications.waset.org/abstracts/search?q=media" title=" media"> media</a>, <a href="https://publications.waset.org/abstracts/search?q=online%20news" title=" online news"> online news</a>, <a href="https://publications.waset.org/abstracts/search?q=Sahara%20reporters" title=" Sahara reporters"> Sahara reporters</a> </p> <a href="https://publications.waset.org/abstracts/144258/influence-of-online-media-on-governance-in-nigeria-the-united-states-based-sahara-reporters-as-a-case-study" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/144258.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">98</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">910</span> Fostering Involvement of Local Inhabitants in Participatory Governance of Cultural Patrimony in Cameroon</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Asah%20Nelson%20Asoh">Asah Nelson Asoh</a>, <a href="https://publications.waset.org/abstracts/search?q=Wanie%20Clarkson%20Mvo"> Wanie Clarkson Mvo </a> </p> <p class="card-text"><strong>Abstract:</strong></p> Given the diverse nature of cultural diversity in Cameroon from the forested south to the sudano-sahelian north regions, Cameroon is aptly described as 'Africa in Miniature', which simply means all of Africa in a single country-Cameroon. Cameroon possesses all that can be attractive to the eyes in Africa. Yet, there is a microscopic involvement of the local inhabitants in participatory governance of cultural patrimony for tourism and community-based socio-economic development, which greatly jeopardizes conservation endeavors because the community fails to trust governing authorities. This study delves into the ways through which local inhabitants could be indulged in participatory governance of cultural patrimony for tourism and community-based socio-economic development. The study adopts a qualitative research design and semi-structured interviews with experts in the collection of primary data blended with secondary materials from published sources, including textbooks, scientific journal articles, dissertations, reports, and internet websites. The collected data was presented and analysed using descriptive statistical techniques, photographic illustrations, and through intuition. The study fosters the ways through which local inhabitants could be indulged in participatory governance of cultural patrimony for tourism and community-based socio-economic development. This is to ensure community support for the conservation of tourism cultural patrimony in Cameroon in particular and the world at large. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=participatory%20governance" title="participatory governance">participatory governance</a>, <a href="https://publications.waset.org/abstracts/search?q=cultural%20patrimony" title=" cultural patrimony"> cultural patrimony</a>, <a href="https://publications.waset.org/abstracts/search?q=tourism" title=" tourism"> tourism</a>, <a href="https://publications.waset.org/abstracts/search?q=socio-economic%20development" title=" socio-economic development"> socio-economic development</a>, <a href="https://publications.waset.org/abstracts/search?q=Cameroon" title=" Cameroon"> Cameroon</a> </p> <a href="https://publications.waset.org/abstracts/129553/fostering-involvement-of-local-inhabitants-in-participatory-governance-of-cultural-patrimony-in-cameroon" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/129553.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">206</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">909</span> Corporate Governance Role of Audit Committees in the Banking Sector: Evidence from Libya</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Abdulaziz%20Abdulsaleh">Abdulaziz Abdulsaleh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study aims at identifying the practices that should be taken into consideration by audit committees as a tool of corporate governance in Libyan commercial banks by investigating various perceptions on this topic. The study is based on a questionnaire submitted to audit committees ‘members at Libyan commercial banks, directors of internal audit departments as well as members of board of directors at these banks in addition to a number of external auditors and academic staff from Libyan universities. The study reveals that the role of audit committees has to be shifted from traditional areas of accounting to a broader role including functions related to financial reporting, audit planning, support the independence of internal and external auditors, acting as a channel of communication between external auditors and board of directors, reviewing external audit, and evaluating internal control systems. Although the study is a starting point in developing a framework of good audit committees’ practices in Libya, it is believed that the adoption of its results can result in enhancing the corporate governance practices not only in the banking sector but also in the entire corporate sector in Libya. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=audit%20committees" title="audit committees">audit committees</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=commercial%20banks" title=" commercial banks"> commercial banks</a>, <a href="https://publications.waset.org/abstracts/search?q=Libya" title=" Libya"> Libya</a> </p> <a href="https://publications.waset.org/abstracts/5087/corporate-governance-role-of-audit-committees-in-the-banking-sector-evidence-from-libya" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/5087.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">402</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">908</span> REDD+ and Conservation: Challenges and Opportunities of the Landscape Governance Approach</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Richard%20Mbatu">Richard Mbatu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Implementation of the Reducing Emissions from Deforestation and forest Degradation (REDD+) program will not only lead to significant net gains in greenhouse gas reduction but also gains in biodiversity conservation. However, the looming paradigm shift in the program in the form of the proposed landscape governance approach could change this inclination. The concern lies with the fact that pursue of carbon credits by governments and private entities under the proposed landscape approach could encourage obstinate land use behaviors that are detrimental to the cause of biodiversity conservation and ecosystem services. Yet, the landscape approach could also stimulate governments to develop and implement land use management policies for climate change adaptation and mitigation. Using two potential areas of land use under the proposed landscape approach – carbon farming in grasslands and carbon farming in plantations – this paper provides a balanced analytical review of conservation challenges and opportunities for forest governance and beyond under the proposed landscape approach to REDD+. The paper argues that such a balanced view will enable policymakers and other stakeholders to better present their arguments in their efforts to shape the course of the REDD+ program in the post-Paris Agreement era. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=biodiversity%20conservation" title="biodiversity conservation">biodiversity conservation</a>, <a href="https://publications.waset.org/abstracts/search?q=REDD%2B" title=" REDD+"> REDD+</a>, <a href="https://publications.waset.org/abstracts/search?q=forest%20governance" title=" forest governance"> forest governance</a>, <a href="https://publications.waset.org/abstracts/search?q=grasslands" title=" grasslands"> grasslands</a>, <a href="https://publications.waset.org/abstracts/search?q=landscape%20approach" title=" landscape approach"> landscape approach</a>, <a href="https://publications.waset.org/abstracts/search?q=plantations" title=" plantations"> plantations</a> </p> <a href="https://publications.waset.org/abstracts/60041/redd-and-conservation-challenges-and-opportunities-of-the-landscape-governance-approach" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/60041.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">367</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">907</span> Evaluation of Information Technology Governance Frameworks for Better Governance in South Africa</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Memory%20Ranga">Memory Ranga</a>, <a href="https://publications.waset.org/abstracts/search?q=Phillip%20%20Pretorious"> Phillip Pretorious</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The South African Government has invested a lot of money in Information Technology Governance (ITG) within the Government departments. The ITG framework was spearheaded by the Department of Public Service and Administration (DPSA). This led to the development of a governing ITG DPSA framework and later the Government Wide Enterprise Architecture (GWEA) Framework for assisting the departments to implement ITG. In addition to this, the government departments have adopted the Information Systems Audit and Control Association (ISACA) Control Objectives for Information and Related Technology (COBIT) for ITG processes. Despite all these available frameworks, departments fail to fully capitalise and improve the ITG processes mainly as these are too generic and difficult to apply for specific governance needs. There has been less research done to evaluate the progress on ITG initiatives within the government departments. This paper aims to evaluate the existing ITG frameworks within selected government departments in South Africa. A quantitative research approach was used in this study. Data was collected through an online questionnaire targeting ICT Managers and Directors from government departments. The study is undertaken within a case study and only the Eastern Cape Province was selected for the research. Document review mainly on ITG framework and best practices was also used. Data was analysed using the Google Analytic tools and SPSS. A one–sample Chi-Squared Test was used to verity the evaluation findings. Findings show that there is evidence that the current guiding National governance framework (DPSA) is out dated and does not accommodate the new changes in other governance frameworks. The Eastern Cape Government Departments have spent huge amount of money on ITG but not yet able to identify the benefits of the ITG initiatives. The guiding framework is rigid and does to address some of the departmental needs making it difficult to be flexible and apply the DPSA framework. Furthermore, despite the large budget on ITG, the departments still find themselves with many challenges and unable to improve some of the processes and services. All the engaged Eastern Cape departments have adopted the COBIT framework, but none has been conducting COBIT maturity Assessment which is a functionality of COBIT. There is evidence of too many the ITG frameworks and underutilisation of these frameworks. The study provides a comprehensive evaluation of the ITG frameworks that have been adopted by the South African Government Departments in the Eastern Cape Province. The evaluation guides and recommends the government departments to rethink and adopt ITG frameworks that could be customised to accommodate their needs. The adoption and application of ITG by government departments should assist in better governance and service delivery to the citizens. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=information%20technology%20governance" title="information technology governance">information technology governance</a>, <a href="https://publications.waset.org/abstracts/search?q=COBIT" title=" COBIT"> COBIT</a>, <a href="https://publications.waset.org/abstracts/search?q=evaluate" title=" evaluate"> evaluate</a>, <a href="https://publications.waset.org/abstracts/search?q=framework" title=" framework"> framework</a>, <a href="https://publications.waset.org/abstracts/search?q=governance" title=" governance"> governance</a>, <a href="https://publications.waset.org/abstracts/search?q=DPSA%20framework" title=" DPSA framework"> DPSA framework</a> </p> <a href="https://publications.waset.org/abstracts/126653/evaluation-of-information-technology-governance-frameworks-for-better-governance-in-south-africa" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/126653.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">123</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">906</span> A Study of Management Principles Incorporating Corporate Governance and Advocating Ethics to Reduce Fraud at a South African Bank</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Roshan%20Jelal">Roshan Jelal</a>, <a href="https://publications.waset.org/abstracts/search?q=Charles%20Mbohwa"> Charles Mbohwa</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In today’s world, internal fraud remains one of the most challenging problems within companies worldwide and despite investment in controls and attention given to the problem, the instances of internal fraud has not abated. To the contrary it appears that internal fraud is on the rise especially in the wake of the economic downturn. Leadership within companies believes that the more sophisticated the controls employed the less likely it would be for employees to pilfer. This is a very antiquated view as investment in controls may not be enough to curtail internal fraud; however, ensuring that a company drives the correct culture and behaviour within the organisation is likely to yield desired results. This research aims to understand how creating a strong ethical culture and embedding the principle of good corporate governance impacts on levels of internal fraud with an organization (a South African Bank). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20fraud" title="internal fraud">internal fraud</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=ethics" title=" ethics"> ethics</a>, <a href="https://publications.waset.org/abstracts/search?q=reserve%20bank" title=" reserve bank"> reserve bank</a>, <a href="https://publications.waset.org/abstracts/search?q=the%20King%20Code" title=" the King Code "> the King Code </a> </p> <a href="https://publications.waset.org/abstracts/4044/a-study-of-management-principles-incorporating-corporate-governance-and-advocating-ethics-to-reduce-fraud-at-a-south-african-bank" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/4044.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">416</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">905</span> A Comparative Study of Administrative and Political Sciences: Procedural Compliance and Duty Fulfillment in Administrative Lawsuits in China and Singapore</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yan%20Jia%20Jun">Yan Jia Jun</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper analyzes procedural compliance and the handling of duty fulfillment applications in administrative lawsuits in China and Singapore. By examining cases such as Nanning Jiangnan District Market Supervision Bureau v. Yan Jiajun, Zhuzhou Tianyuan District Market Supervision Bureau v. Yan Wengao from China, and Tan Seet Eng v. Housing and Development Board (HDB) from Singapore, the study explores how procedural fairness affects litigation outcomes and governance. The paper concludes that both countries face challenges in procedural compliance, but also highlights unique approaches and lessons that can be drawn from each jurisdiction to improve governance, transparency, and legal compliance in administrative processes. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=administrative%20law" title="administrative law">administrative law</a>, <a href="https://publications.waset.org/abstracts/search?q=duty%20fulfillment" title=" duty fulfillment"> duty fulfillment</a>, <a href="https://publications.waset.org/abstracts/search?q=procedural%20justice" title=" procedural justice"> procedural justice</a>, <a href="https://publications.waset.org/abstracts/search?q=judicial%20review" title=" judicial review"> judicial review</a>, <a href="https://publications.waset.org/abstracts/search?q=administrative%20governance" title=" administrative governance"> administrative governance</a>, <a href="https://publications.waset.org/abstracts/search?q=government%20transparency" title=" government transparency"> government transparency</a>, <a href="https://publications.waset.org/abstracts/search?q=China-Singapore%20comparison" title=" China-Singapore comparison"> China-Singapore comparison</a> </p> <a href="https://publications.waset.org/abstracts/192969/a-comparative-study-of-administrative-and-political-sciences-procedural-compliance-and-duty-fulfillment-in-administrative-lawsuits-in-china-and-singapore" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/192969.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">20</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">904</span> The Influence of the State on the Internal Governance of Universities: A Comparative Study of Quebec (Canada) and Western Systems</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Alexandre%20Beaupr%C3%A9-Lavall%C3%A9e">Alexandre Beaupré-Lavallée</a>, <a href="https://publications.waset.org/abstracts/search?q=Pier-Andr%C3%A9%20Bouchard%20St-Amant"> Pier-André Bouchard St-Amant</a>, <a href="https://publications.waset.org/abstracts/search?q=Nathalie%20Beaulac"> Nathalie Beaulac</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The question of internal governance of universities is a political and scientific debate in the province of Quebec (Canada). Governments have called or set up inquiries on the subject on three separate occasions since the complete overhaul of the educational system in the 1960s: the Parent Commission (1967), the Angers Commission (1979) and the Summit on Higher Education (2013). All three produced reports that highlight the constant tug-of-war for authority and legitimacy within universities. Past and current research that cover Quebec universities have studied several aspects regarding internal governance: the structure as a whole or only some parts of it, the importance of certain key aspects such as collegiality or strategic planning, or of stakeholders, such as students or administrators. External governance has also been studied, though, as with internal governance, research so far as only covered well delineated topics like financing policies or overall impacts from wider societal changes such as New Public Management. The latter, NPM, is often brought up as a factor that influenced overall State policies like “steering-at-a-distance” or internal shifts towards “managerialism”. Yet, to the authors’ knowledge, there is not study that specifically maps how the Quebec State formally influences internal governance. In addition, most studies about the Quebec university system are not comparative in nature. This paper presents a portion of the results produced by a 2022- 2023 study that aims at filling these last two gaps in knowledge. Building on existing governmental, institutional, and scientific papers, we documented the legal and regulatory framework of the Quebec university system and of twenty-one other university systems in North America and Europe (2 in Canada, 2 in the USA, 16 in Europe, with the addition of the European Union as a distinct case). This allowed us to map the presence (or absence) of mandatory structures of governance enforced by States, as well as their composition. Then, using Clark’s “triangle of coordination”, we analyzed each system to assess the relative influences of the market, the State and the collegium upon the governance model put in place. Finally, we compared all 21 non-Quebec systems to characterize the province’s policies in an internal perspective. Preliminary findings are twofold. First, when all systems are placed on a continuum ranging from “no State interference in internal governance” to “State-run universities”, Quebec comes in the middle of the pack, albeit with a slight lean towards institutional freedom. When it comes to overall governance (like Boards and Senates), the dual nature of the Quebec system, with its public university and its coopted yet historically private (or ecclesiastic) institutions, in fact mimics the duality of all university systems. Second, however, is the sheer abundance of legal and regulatory mandates from the State that, while not expressly addressing internal governance, seems to require de facto modification of internal governance structure and dynamics to ensure institutional conformity with said mandates. This study is only a fraction of the research that is needed to better understand State-universities interactions regarding governance. We hope it will set the stage for future studies. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=internal%20governance" title="internal governance">internal governance</a>, <a href="https://publications.waset.org/abstracts/search?q=legislation" title=" legislation"> legislation</a>, <a href="https://publications.waset.org/abstracts/search?q=Quebec" title=" Quebec"> Quebec</a>, <a href="https://publications.waset.org/abstracts/search?q=universities" title=" universities"> universities</a> </p> <a href="https://publications.waset.org/abstracts/157308/the-influence-of-the-state-on-the-internal-governance-of-universities-a-comparative-study-of-quebec-canada-and-western-systems" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/157308.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">84</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">903</span> Mediating and Moderating Function of Corporate Governance on Firm Tax Planning and Firm Tax Disclosure Relationship</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mahfoudh%20Hussein%20Mgammal">Mahfoudh Hussein Mgammal </a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this paper is to investigate the moderating and mediating effect of corporate governance mechanisms proxy on the relationship of tax planning measured by effective tax rate components and tax disclosure. This paper tested the hypotheses by a 3-step hierarchical regression with 2010 to 2012 Malaysian-listed nonfinancial firms. We found companies positively value tax-planning activities. This indicates that tax planning is seen as a source of companies' wealth creation as the results show that there is an association between the tax disclosure and the extent of tax planning, and this relationship is highly significant. Examination of the implications of corporate governance mechanisms on the tax disclosure-tax planning association showed the lack of a significant coefficient related to any of the interactive variables. This makes it hard to understand the nature of the association. Finally, we further study the sensitivity of the results, the outcomes were also examined for the robustness and strength of the model specification utilizing OLS-effect estimators and the absence of tax planning related factors (GRTH, LEVE, and CAPNT). The findings of these tests display there is no effect on the tax planning-tax disclosure association. The outcomes of the annual regressions test show that the panel regressions results differ over time because there is a time difference impact on the associations, and the different models are not completely proportionate as a whole. Moreover, our paper lends some support to recent theory on the importance of taxes to corporate governance by demonstrating how the agency costs of tax planning allow certain shareholders to benefit from firm activities at the expense of others. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=tax%20disclosure" title="tax disclosure">tax disclosure</a>, <a href="https://publications.waset.org/abstracts/search?q=tax%20planning" title=" tax planning"> tax planning</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=effective%20tax%20rate" title=" effective tax rate"> effective tax rate</a> </p> <a href="https://publications.waset.org/abstracts/114371/mediating-and-moderating-function-of-corporate-governance-on-firm-tax-planning-and-firm-tax-disclosure-relationship" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/114371.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">151</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">902</span> Agency Cost, Firm Performance, Corporate Governance: Evidence from Indonesia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Arnold%20Sanda%20Layuk">Arnold Sanda Layuk</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Fraud in the disclosure of financial statements by management shows that agency conflict is an important issue in the company. The conflict has consequences for the agency costs that must be borne and has an impact on the firm's performance. The effect of agency costs on firm performance is investigated in this study, as well as whether several variables such as corporate governance mechanisms can positively moderate the agency cost and firm performance relationship. The agency cost is measured by the asset utilization ratio and discretionary expenditure ratio. The firm's performance is represented by the return on equity. Data was collected from the manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019, then regressed on the panel data using the panel corrected standard error model (PCSE). According to the findings, agency costs are negatively related to firm performance, which supports previous empirical research findings. It also found that the agency cost and firm performance relationship is significantly moderated by board size and ownership concentration as the representatives of corporate governance mechanisms. It suggests that corporate governance can become tools to reduce agency costs and increase firm performance as well. The empirical evidence adds to previous research on agency conflict, particularly in emerging markets. These findings are expected to supplement previous research and provide additional information to shareholders in order to control opportunistic management decisions that affect their investments and discretionary operational expenses. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=agency%20cost" title="agency cost">agency cost</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=asset%20utilization%20ratio" title=" asset utilization ratio"> asset utilization ratio</a>, <a href="https://publications.waset.org/abstracts/search?q=firm%20performance" title=" firm performance"> firm performance</a> </p> <a href="https://publications.waset.org/abstracts/139702/agency-cost-firm-performance-corporate-governance-evidence-from-indonesia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/139702.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">193</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">901</span> An Inquiry about Perception of Autonomous Academe and Accountable Leadership on University Governance: A Case of Bangladesh</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Monjur%20E-Khoda%20Tarafdar">Monjur E-Khoda Tarafdar</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Institutional autonomy and academic freedom corresponding to accountability are seen as a core concept of university governance. Universities are crucial factors in search of truth for knowledge production and dissemination. Academic leaders are the pivots to progressively influence the university governance. Therefore, in a continuum of debate about autonomy and accountability in the aspect of perception, academic leadership has been studied. Having longstanding acquaintance in the field the researcher has been instrumental to gain lived experiences of the informants in this qualitative study. Case studies are useful to gain an understanding of the complexities of a particular site to preserve a sense of wholeness of the site being investigated. Thus, multiple case study approach has been employed with a sample size of seventy-one. Such large size of informants was interviewed in order to capture a wider range of views that exist in Bangladesh. This qualitative multiple case study has engaged in-depth interviewing method of academic leaders and policy makers of three case universities. Open-ended semi-structured questionnaires are used to have a comprehensive understanding of how the perception of autonomy and accountability of academic leaders has impacted university governance in the context of Bangladesh. The paper has interpreted the voices of the informants and distinguished both the transformational and transactional style of academic leaderships in local university settings against the globally changed higher education demography. The study finds contextual dissimilarity in the perspectives of autonomy and accountability of academic leadership towards university governance. Unaccountability results in losing autonomous power and collapsing academic excellence. Since accountability grows competitiveness and competence, the paper also focuses on how academic leaders abuse the premise of academic loyalty to universities. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=academic%20loyalty" title="academic loyalty">academic loyalty</a>, <a href="https://publications.waset.org/abstracts/search?q=accountability" title=" accountability"> accountability</a>, <a href="https://publications.waset.org/abstracts/search?q=autonomy" title=" autonomy"> autonomy</a>, <a href="https://publications.waset.org/abstracts/search?q=leadership" title=" leadership"> leadership</a>, <a href="https://publications.waset.org/abstracts/search?q=perception" title=" perception"> perception</a>, <a href="https://publications.waset.org/abstracts/search?q=university%20governance" title=" university governance"> university governance</a> </p> <a href="https://publications.waset.org/abstracts/69290/an-inquiry-about-perception-of-autonomous-academe-and-accountable-leadership-on-university-governance-a-case-of-bangladesh" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/69290.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">315</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">900</span> Cybersecurity and Governance for Humanitarian Work: An Approach for Addressing Security Risks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rossouw%20De%20Bruin">Rossouw De Bruin</a>, <a href="https://publications.waset.org/abstracts/search?q=Sebastiaan%20H.%20Von%20Solms"> Sebastiaan H. Von Solms</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The state of national security is an evolving concern. Companies, organizations, governments, states and individuals are aware of the security of their information and their assets however, they may not always be aware of the risks present. These risks are not only limited to non-existence of security procedures. Existing security can be severely flawed, especially if there is non-conformance towards policies, practices and procedures. When looking at humanitarian actions, we can easily identify these flaws. Unfortunately, humanitarian aid has to compete with factors from within the states, countries and continents they are working in. Furthermore, as technology improves, so does our connectivity to the internet and the way in which we use the internet. However, there are times when security is overlooked and humanitarian agencies are some of the agencies that do not always take security into consideration. The purpose of this paper will be to introduce the importance of cybersecurity and cybersecurity governance with respect to humanitarian work. We will also introduce and briefly discuss a model that can be used by humanitarian agencies to assess, manage and maintain their cybersecurity efforts. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=humanities" title="humanities">humanities</a>, <a href="https://publications.waset.org/abstracts/search?q=cybersecurity" title=" cybersecurity"> cybersecurity</a>, <a href="https://publications.waset.org/abstracts/search?q=cybersecurity%20governance" title=" cybersecurity governance"> cybersecurity governance</a>, <a href="https://publications.waset.org/abstracts/search?q=maturity" title=" maturity"> maturity</a>, <a href="https://publications.waset.org/abstracts/search?q=cybersecurity%20maturity" title=" cybersecurity maturity"> cybersecurity maturity</a>, <a href="https://publications.waset.org/abstracts/search?q=maturity%20model" title=" maturity model"> maturity model</a> </p> <a href="https://publications.waset.org/abstracts/58256/cybersecurity-and-governance-for-humanitarian-work-an-approach-for-addressing-security-risks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/58256.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">267</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">899</span> Role of Corporate Social Responsibility in Corporate Governance: Effectiveness of CSR in Human Rights</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Md.%20Awal%20Hossain%20Mollah">Md. Awal Hossain Mollah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Corporate governance is playing a crucial role for ensuring social accountability and responsibility of business organization through Corporate Social Responsibility (CSR) for the last two decades. In Bangladesh, CSR is a growing and popular concept and a recent development. Various business and corporate organizations are playing crucial role for helping vulnerable sections of our society now. For instance, Dutch Bangla Bank has been providing scholarship for under graduate and graduate students in our country which is very helpful for promoting poor and meritorious students in Bangladesh. In this study, how far CSR is playing its role for ensuring human right in Bangladesh will be examined with specific case studies. The study focus will reflect on both developed and developing nations based on literature review and possible empirical evidence. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=CSR" title="CSR">CSR</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=social%20security" title=" social security"> social security</a>, <a href="https://publications.waset.org/abstracts/search?q=Bangladesh" title=" Bangladesh"> Bangladesh</a>, <a href="https://publications.waset.org/abstracts/search?q=scholarships" title=" scholarships"> scholarships</a>, <a href="https://publications.waset.org/abstracts/search?q=graduate%20students" title=" graduate students"> graduate students</a>, <a href="https://publications.waset.org/abstracts/search?q=Dutch%20angla%20Bank" title=" Dutch angla Bank"> Dutch angla Bank</a> </p> <a href="https://publications.waset.org/abstracts/43059/role-of-corporate-social-responsibility-in-corporate-governance-effectiveness-of-csr-in-human-rights" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/43059.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">364</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">898</span> Covid Impact and Corporate Environmental, Social, and Governance Behavior</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yawen%20Xia">Yawen Xia</a>, <a href="https://publications.waset.org/abstracts/search?q=Rubi%20Yang"> Rubi Yang</a>, <a href="https://publications.waset.org/abstracts/search?q=Jing%20Zhao"> Jing Zhao</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We examine the environmental, social, and governance (ESG) decision-making of companies during turbulent times like COVID-19. We find that firms’ ESG reputation risk comove with their industry and local peers, suggesting that managers may follow their industry and local counterparts in engaging in irresponsible activities. Moreover, the comovement in reputation risk is attenuated during the COVID-19 pandemic. Further analyses suggest that the reduction in comovement varies by state-level partisanship and death rate during the pandemic. Comovement in reputation risk declines more significantly in the Democratic states with stringent social distancing policies and in states with higher infection severity. Our findings suggest that social distancing provisions during COVID-19 may lead to a reduction in social activities and information sharing among enterprise managers. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ESG" title="ESG">ESG</a>, <a href="https://publications.waset.org/abstracts/search?q=Covid" title=" Covid"> Covid</a>, <a href="https://publications.waset.org/abstracts/search?q=peer%20pressure" title=" peer pressure"> peer pressure</a>, <a href="https://publications.waset.org/abstracts/search?q=local%20comovement" title=" local comovement"> local comovement</a>, <a href="https://publications.waset.org/abstracts/search?q=orporate%20governance" title=" orporate governance"> orporate governance</a> </p> <a href="https://publications.waset.org/abstracts/188853/covid-impact-and-corporate-environmental-social-and-governance-behavior" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/188853.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">28</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">897</span> Reinventing Urban Governance: Sustainable Transport Solutions for Mitigating Climate Risks in Smart Cities</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Jaqueline%20Nichi">Jaqueline Nichi</a>, <a href="https://publications.waset.org/abstracts/search?q=Leila%20Da%20Costa%20Ferreira"> Leila Da Costa Ferreira</a>, <a href="https://publications.waset.org/abstracts/search?q=Fabiana%20Barbi%20Seleguim"> Fabiana Barbi Seleguim</a>, <a href="https://publications.waset.org/abstracts/search?q=Gabriela%20Marques%20Di%20Giulio"> Gabriela Marques Di Giulio</a>, <a href="https://publications.waset.org/abstracts/search?q=Mariana%20Barbieri"> Mariana Barbieri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The transport sector is responsible for approximately 55% of global greenhouse gas (GHG) emissions, in addition to pollution and other negative externalities, such as road accidents and congestion, that impact the routine of those who live in large cities. The objective of this article is to discuss the application and use of distinct mobility technologies such as climate adaptation and mitigation measures in the context of smart cities in the Global South. The documentary analysis is associated with 22 semi structured interviews with managers who work with mobility technologies in the public and private sectors and in civil society organizations to explore solutions in multilevel governance for smart and low-carbon mobility based on the case study from the city of São Paulo, Brazil. The hypothesis that innovation and technology to mitigate and adapt to climate impacts are not yet sufficient to make mobility more sustainable has been confirmed. The results indicate four relevant aspects for advancing a climate agenda in smart cities: integrated planning, coproduction of knowledge, experiments in governance, and new means of financing to guarantee the sustainable sociotechnical transition of the sector. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=urban%20mobility" title="urban mobility">urban mobility</a>, <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=smart%20cities" title=" smart cities"> smart cities</a>, <a href="https://publications.waset.org/abstracts/search?q=multilevel%20governance" title=" multilevel governance"> multilevel governance</a> </p> <a href="https://publications.waset.org/abstracts/183045/reinventing-urban-governance-sustainable-transport-solutions-for-mitigating-climate-risks-in-smart-cities" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/183045.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">55</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">896</span> Governance of Inter-Organizational Research Cooperation</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Guenther%20Schuh">Guenther Schuh</a>, <a href="https://publications.waset.org/abstracts/search?q=Sebastian%20Woelk"> Sebastian Woelk</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Companies face increasing challenges in research due to higher costs and risks. The intensifying technology complexity and interdisciplinarity require unique know-how. Therefore, companies need to decide whether research shall be conducted internally or externally with partners. On the other hand, research institutes meet increasing efforts to achieve good financing and to maintain high research reputation. Therefore, relevant research topics need to be identified and specialization of competency is necessary. However, additional competences for solving interdisciplinary research projects are also often required. Secured financing can be achieved by bonding industry partners as well as public fundings. The realization of faster and better research drives companies and research institutes to cooperate in organized research networks, which are managed by an administrative organization. For an effective and efficient cooperation, necessary processes, roles, tools and a set of rules need to be determined. The goal of this paper is to show the state-of-art research and to propose a governance framework for organized research networks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=interorganizational%20cooperation" title="interorganizational cooperation">interorganizational cooperation</a>, <a href="https://publications.waset.org/abstracts/search?q=design%20of%20network%20governance" title=" design of network governance"> design of network governance</a>, <a href="https://publications.waset.org/abstracts/search?q=research%20network" title=" research network"> research network</a> </p> <a href="https://publications.waset.org/abstracts/34395/governance-of-inter-organizational-research-cooperation" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/34395.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">367</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">895</span> Moderating Effects of Family Ownership on the Relationship between Corporate Governance Mechanisms and Financial Performance of Publicly Listed Companies in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ndagi%20Salihu">Ndagi Salihu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Corporate governance mechanisms are the control measures for ensuring that all the interests groups are equally represented and management are working towards wealth creation in the interest of all. Therefore, there are many empirical studies during the last three decades on corporate governance and firm performance. However, little is known about the effects of family ownership on the relationship between corporate governance and firm performance, especially in the developing economy like Nigeria. This limit our understanding of the unique governance dynamics of family ownership with regards firm performance. This study examined the impact of family ownership on the relationship between governance mechanisms and financial performance of publicly listed companies in Nigeria. The study adopted quantitative research methodology using correlational ex-post factor design and secondary data from annual reports and accounts of a sample of 23 listed companies for a period of 5 years (2014-2018). The explanatory variables are the board size, board composition, board financial expertise, and board audit committee attributes. Financial performance is proxy by Return on Assets (ROA) and Return on Equity (ROE). Multiple panel regression technique of data analysis was employed in the analysis, and the study found that family ownership has a significant positive effect on the relationships between corporate governance mechanisms and financial performance of publicly listed firms in Nigeria. This finding is the same for both the ROA and ROE. However, the findings indicate that board size, board financial expertise, and board audit committee attributes have a significant positive impact on the ROA and ROE of the sample firms after the moderation. Moreover, board composition has significant positive effect on financial performance of the sample listed firms in terms of ROA and ROE. The study concludes that the use of family ownership in the control of firms in Nigeria could improve performance by reducing the opportunistic actions managers as well as agency problems. The study recommends that publicly listed companies in Nigeria should allow significant family ownership of equities and participation in management. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=profitability" title="profitability">profitability</a>, <a href="https://publications.waset.org/abstracts/search?q=board%20characteristics" title=" board characteristics"> board characteristics</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=stakeholders" title=" stakeholders"> stakeholders</a> </p> <a href="https://publications.waset.org/abstracts/114637/moderating-effects-of-family-ownership-on-the-relationship-between-corporate-governance-mechanisms-and-financial-performance-of-publicly-listed-companies-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/114637.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">140</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">894</span> Open Data for e-Governance: Case Study of Bangladesh</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Sami%20Kabir">Sami Kabir</a>, <a href="https://publications.waset.org/abstracts/search?q=Sadek%20Hossain%20Khoka"> Sadek Hossain Khoka</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Open Government Data (OGD) refers to all data produced by government which are accessible in reusable way by common people with access to Internet and at free of cost. In line with “Digital Bangladesh” vision of Bangladesh government, the concept of open data has been gaining momentum in the country. Opening all government data in digital and customizable format from single platform can enhance e-governance which will make government more transparent to the people. This paper presents a well-in-progress case study on OGD portal by Bangladesh Government in order to link decentralized data. The initiative is intended to facilitate e-service towards citizens through this one-stop web portal. The paper further discusses ways of collecting data in digital format from relevant agencies with a view to making it publicly available through this single point of access. Further, possible layout of this web portal is presented. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=e-governance" title="e-governance">e-governance</a>, <a href="https://publications.waset.org/abstracts/search?q=one-stop%20web%20portal" title=" one-stop web portal"> one-stop web portal</a>, <a href="https://publications.waset.org/abstracts/search?q=open%20government%20data" title=" open government data"> open government data</a>, <a href="https://publications.waset.org/abstracts/search?q=reusable%20data" title=" reusable data"> reusable data</a>, <a href="https://publications.waset.org/abstracts/search?q=web%20of%20data" title=" web of data"> web of data</a> </p> <a href="https://publications.waset.org/abstracts/54816/open-data-for-e-governance-case-study-of-bangladesh" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/54816.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">355</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">893</span> Board of Directors' Structure and Corporate Restructuring: A Preliminary Evidences</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Norazlan%20Alias">Norazlan Alias</a>, <a href="https://publications.waset.org/abstracts/search?q=Mohd.%20Hasimi%20Yaacob"> Mohd. Hasimi Yaacob</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study examines the impact of governance structure via corporate restructuring decision on selected firm characteristics and performance. Results of selected ratios that represent corporate decision, governance structure and performance in pre and post restructuring are analyzed for some conclusions. This study uses annual data of companies that are consistently listed on the Main Board of Bursa Malaysia and announced completed corporate restructuring. The results show that only debt ratio is significantly different before and after asset restructuring. This study concludes that firms do not view corporate restructuring namely asset restructuring as an opportunity to simultaneous enhance governance structure that could also contribute enhance firm performance and board of directors’ structure subsequent to asset restructuring only has significantly influence on changing capital structure but not on firm performance. <p class="card-text"><strong>Keywords:</strong> <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=capital%20structure" title=" capital structure"> capital structure</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20restructuring" title=" corporate restructuring"> corporate restructuring</a>, <a href="https://publications.waset.org/abstracts/search?q=performance" title=" performance"> performance</a> </p> <a href="https://publications.waset.org/abstracts/41291/board-of-directors-structure-and-corporate-restructuring-a-preliminary-evidences" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/41291.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">401</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">892</span> Good Corporate Governance and Accountability in Microfinance Institutions </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=A.%20R.%20Nor%20Azlina">A. R. Nor Azlina</a>, <a href="https://publications.waset.org/abstracts/search?q=H.%20Salwana"> H. Salwana</a>, <a href="https://publications.waset.org/abstracts/search?q=I.%20Zuraeda"> I. Zuraeda</a>, <a href="https://publications.waset.org/abstracts/search?q=A.%20R.%20Rashidah"> A. R. Rashidah</a>, <a href="https://publications.waset.org/abstracts/search?q=O.%20Normah"> O. Normah</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Transitioning towards globalization in the business environment has necessitated more essential growing changes such as competition, business strategy, innovation in technology and effectiveness of societal trends on adopting corporate governance are seen to be drivers of the future. This transformations on business environment has a significant impact to organizations’ performances. Many organizations are demanding for more proactive entrepreneurs with dynamic team, who can run and steer their business to success. Changing on strategy, roles, tasks, entrepreneurial skills and implementing corporate governance in relationship development is important to enhance the organization’s performance towards being more cost-efficient and subsequently increase its efficiency. Small Medium Enterprises (SMEs) in most developing countries are contributors to the economic growth of a nation. However, the potential of Microfinance Institutions (MFIs) is always overlooked in contributing towards SMEs development. The adoption of corporate governance and accountability in MFIs as driving forces for these SMEs is not incorporated in measurements of organization performance. This paper attempts to address some of the governance issues associated with dimensions of accountability in improving performances of microfinance institutions. Qualitative approach was adopted in this study to analyze the data collected. The qualitative approach emerges as contributing factor in understanding and critiquing accountability processes, as well as addressing the concerns of practitioners and policymakers. A close researcher engagement with the field which concerns process, embracing of situational complexity, as well as critical and reflective understandings of organizational phenomena remain as hallmarks of the tradition. It is concluded that in describing and scrutinizing an understanding of managerial behavior, organizational factors and macro-economic relationship in SMEs firm need to be improved. This is also the case in MFIs. A framework is developed to explore the linkage of corporate governance and accountability issues related to entrepreneurship as factors affecting MFIs performances in facing ongoing transformation of organization performance within Malaysian SMEs industries. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accountability" title="accountability">accountability</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=microfinance" title=" microfinance"> microfinance</a>, <a href="https://publications.waset.org/abstracts/search?q=organization%20performance" title=" organization performance"> organization performance</a> </p> <a href="https://publications.waset.org/abstracts/23516/good-corporate-governance-and-accountability-in-microfinance-institutions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/23516.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">390</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">891</span> Development of a Risk Governance Index and Examination of Its Determinants: An Empirical Study in Indian Context</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=M.%20V.%20Shivaani">M. V. Shivaani</a>, <a href="https://publications.waset.org/abstracts/search?q=P.%20K.%20Jain"> P. K. Jain</a>, <a href="https://publications.waset.org/abstracts/search?q=Surendra%20S.%20Yadav"> Surendra S. Yadav</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Risk management has been gaining extensive focus from international organizations like Committee of Sponsoring Organizations and Financial Stability Board, and, the foundation of such an effective and efficient risk management system lies in a strong risk governance structure. In view of this, an attempt (perhaps a first of its kind) has been made to develop a risk governance index, which could be used as proxy for quality of risk governance structures. The index (normative framework) is based on eleven variables, namely, size of board, board diversity in terms of gender, proportion of executive directors, executive/non-executive status of chairperson, proportion of independent directors, CEO duality, chief risk officer (CRO), risk management committee, mandatory committees, voluntary committees and existence/non-existence of whistle blower policy. These variables are scored on a scale of 1 to 5 with the exception of the variables, namely, status of chairperson and CEO duality (which have been scored on a dichotomous scale with the score of 3 or 5). In case there is a legal/statutory requirement in respect of above-mentioned variables and there is a non-compliance with such requirement a score of one has been envisaged. Though there is no legal requirement, for the larger part of study, in context of CRO, risk management committee and whistle blower policy, still a score of 1 has been assigned in the event of their non-existence. Recognizing the importance of these variables in context of risk governance structure and the fact that the study basically focuses on risk governance, the absence of these variables has been equated to non-compliance with a legal/statutory requirement. Therefore, based on this the minimum score is 15 and the maximum possible is 55. In addition, an attempt has been made to explore the determinants of this index. For this purpose, the sample consists of non-financial companies (429) that constitute S&P CNX500 index. The study covers a 10 years period from April 1, 2005 to March 31, 2015. Given the panel nature of data, Hausman test was applied, and it suggested that fixed effects regression would be appropriate. The results indicate that age and size of firms have significant positive impact on its risk governance structures. Further, post-recession period (2009-2015) has witnessed significant improvement in quality of governance structures. In contrast, profitability (positive relationship), leverage (negative relationship) and growth (negative relationship) do not have significant impact on quality of risk governance structures. The value of rho indicates that about 77.74% variation in risk governance structures is due to firm specific factors. Given the fact that each firm is unique in terms of its risk exposure, risk culture, risk appetite, and risk tolerance levels, it appears reasonable to assume that the specific conditions and circumstances that a company is beset with, could be the biggest determinants of its risk governance structures. Given the recommendations put forth in the paper (particularly for regulators and companies), the study is expected to be of immense utility in an important yet neglected aspect of risk management. <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=ERM" title=" ERM"> ERM</a>, <a href="https://publications.waset.org/abstracts/search?q=risk%20governance" title=" risk governance"> risk governance</a>, <a href="https://publications.waset.org/abstracts/search?q=risk%20management" title=" risk management"> risk management</a> </p> <a href="https://publications.waset.org/abstracts/60119/development-of-a-risk-governance-index-and-examination-of-its-determinants-an-empirical-study-in-indian-context" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/60119.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">252</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">890</span> Corporate Societal Disclosure and Corporate Governance: A By-Contextual Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Zineb%20Meniaoui">Zineb Meniaoui</a>, <a href="https://publications.waset.org/abstracts/search?q=Fatma%20Zehri"> Fatma Zehri</a>, <a href="https://publications.waset.org/abstracts/search?q=Kamoussi%20Halioui"> Kamoussi Halioui</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The amplified awareness of companies towards the social and environmental concerns has nowadays become a challenge for firms around the globe. Our study investigates the effects of corporate governance mechanisms on voluntarily social and environmental information disclosure in Canada and France. The study use the content analysis approach, applied on a total of 245 year-observation for the Canadian sample and 245 year-observation for the French sample from 2005 to 2011. Our results show a significant correlation between the board's independence, Corporate Social Responsibility (CSR) committee and expertise as well as the audit quality along with the extent of the social and environmental disclosure. The French firms are found disclosing more societal information than Canadian firms, which might be due to the stakeholders' pressure put on French companies to disclose such societal information. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Canada" title="Canada">Canada</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=disclosure%20determinants" title=" disclosure determinants "> disclosure determinants </a>, <a href="https://publications.waset.org/abstracts/search?q=France" title=" France"> France</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20and%20environmental%20disclosure" title=" social and environmental disclosure"> social and environmental disclosure</a> </p> <a href="https://publications.waset.org/abstracts/33141/corporate-societal-disclosure-and-corporate-governance-a-by-contextual-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/33141.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">352</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">889</span> The Management of Company Directors Conflicts of Interest in Large Corporations and the Issue of Public Interest</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Opemiposi%20Adegbulu">Opemiposi Adegbulu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The research investigates the existence of a public interest consideration or rationale for the management of directors’ conflicts of interest within large public corporations. This is conducted through extensive literature review and theories on the definition of conflicts of interest, the firm and purposes of the fiduciary duty of loyalty under which the management of these conflicts of interest find their foundation. Conflicts of interest is an elusive, diverse and engaging subject, a cross-cutting problem of governance which involves all levels of governance, ranging from local to global, public to corporate or financial sectors. It is a common issue that affects corporate governance and corporate culture, having a negative impact on the reputation of corporations and their trustworthiness. It is clear that addressing this issue is imperative for good governance of corporations as they are increasingly becoming and are powerful global economies with significant power and influence in the society. Similarly, the bargaining power of these powerful corporations has been recognised by international organisations such as the UN and the OECD. This is made evident by the increasing calls and push for greater responsibility of these corporations for environmental and social disasters caused by their corporate activities and their impact in various parts of the world. Equally, in the US, the Sarbanes-Oxley Act like other legislation and regulatory efforts made to manage conflicts of interest linked to corporate governance, in many countries indicates that there is a (global) public interest in the maintenance of the orderly functioning of commerce. Consequently, the governance of these corporations is tremendously pivotal to the society as it touches upon a key aspect of the good functioning of society. This is because corporations, particularly large international corporations can be said to be the plumbing of the global economy. This study will employ theoretical, doctrinal and comparative methods. The research will make use largely of theory-guided methodology and theoretical framework – theories of the firm, public interest, regulation, conflicts of interest in general, directors’ conflicts of interest and corporate governance. Although, the research is intended to be narrowed down to the topic of conflicts of interest in corporate governance, the subject of company directors’ duty of loyalty and the management of conflicts of interest, an examination of the history, origin and typology of conflicts of interest in general will be carried out in order to identify some specific challenges to understanding and identifying these conflicts of interest; origin, diverging theories, psychological barrier to definition, similarities with public sector conflicts of interest due to the notions of corrosion of trust, the effect on decision-making and judgment, “being in a particular kind of situation”, etc. The result of this research will be useful and relevant in the identification of the rationale for the management of directors’ conflicts of interest, contributing to the understanding of conflicts of interest in the private sector and the significance of public interest in corporate governance of large corporations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=conflicts%20of%20interest" title="conflicts of interest">conflicts of interest</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=corporate%20law" title=" corporate law"> corporate law</a>, <a href="https://publications.waset.org/abstracts/search?q=directors%20duty%20of%20loyalty" title=" directors duty of loyalty"> directors duty of loyalty</a>, <a href="https://publications.waset.org/abstracts/search?q=public%20interest" title=" public interest"> public interest</a> </p> <a href="https://publications.waset.org/abstracts/51565/the-management-of-company-directors-conflicts-of-interest-in-large-corporations-and-the-issue-of-public-interest" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/51565.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">367</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">888</span> Good Governance: An Effective Public Participation Approach for Urban Development of City Centers</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Lojaine%20Okacha">Lojaine Okacha</a> </p> <p class="card-text"><strong>Abstract:</strong></p> In the past half-century, researchers started paying attention to enhancing the performance of urban spaces. Their idea of performance comprised urban climate performance, space synthesis, economic performance, and enhancing the quality of life in space. However, they all agreed that the key to achieving any of the previously mentioned development projects is good governance. Having good governance allows citizens to participate freely in the urbanization or development projects within cities. Consequently, using the city resources and assets as efficiently as possible, and ensures the fulfillment of the users’ needs and requests. This paper aims to propose an effective participation framework to help citizens have their voices heard and participate in the decisions that will affect their living situation. The framework allows governments to use their public resources to their best. However, this study focuses on public participation in third-world countries with unitary decentralized governance systems such as Egypt. It summarizes the challenges facing the participation practices, identifies the keys to a successful participation process, and draws on dominant effective participation practice lying on the relationship between the levels of participation, stakeholders participating, the urban development stages, the city-systems, and participation process. These components are integrated to create a real-world effective participation Framework. The results of the analysis were incredible and produced a functional and progressive approach for effective public participation to introduce to the governments. The model itself is combined with additional principles allowing the best practice to the process. The framework is finally compared with a real case of urban development. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=public%20participation" title="public participation">public participation</a>, <a href="https://publications.waset.org/abstracts/search?q=good%20governance" title=" good governance"> good governance</a>, <a href="https://publications.waset.org/abstracts/search?q=urban%20development" title=" urban development"> urban development</a>, <a href="https://publications.waset.org/abstracts/search?q=city%20systems" title=" city systems"> city systems</a> </p> <a href="https://publications.waset.org/abstracts/138562/good-governance-an-effective-public-participation-approach-for-urban-development-of-city-centers" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/138562.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">194</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">887</span> Integrating Artificial Intelligence (AI) into Education-Stakeholder Engagement and ICT Practices for Complex Systems: A Governance Framework for Addressing Counseling Gaps in Higher Education</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Chinyere%20Ori%20Elom">Chinyere Ori Elom</a>, <a href="https://publications.waset.org/abstracts/search?q=Ikechukwu%20Ogeze%20Ukeje"> Ikechukwu Ogeze Ukeje</a>, <a href="https://publications.waset.org/abstracts/search?q=Chukwudum%20Collins%20Umoke"> Chukwudum Collins Umoke</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper aims to stimulate scholarly interest in AI, ICT and the existing (complex) systems trajectory- theory, practice, and aspirations within the African continent and to shed fresh light on the shortcomings of the higher education sector (HEs) through the prism of AI-driven Solutions for enhancing Guidance and Counseling and sound governance framework (SGF) in higher education modeling. It further seeks to investigate existing prospects yet to be realized in Nigerian universities by probing innovation neglect in the localities, exploring practices in the global ICT spaces neglected by Nigeria universities’ governance regimes (UGRs), and suggesting area applicability, sustainability and solution modeling in response to peculiar ‘wicked ICT-driven problems’ and or issues facing the continent as well as other universities in emerging societies. This study will adopt a mixed-method approach to collect both qualitative and quantitative data. This paper argues that it will command great relevance in the local and global university system by developing ICT relevance sustainability policy initiatives (SPIs) powered by a multi-stakeholder engagement governance model (MSEGm) that is sufficiently dynamic, eclectic and innovative to surmount complex and constantly rising challenges of the modern-developing world. Hence, it will consider diverse actors both as producers and users alike as victims and beneficiaries of common concerns in the ICT world; thereby providing pathways on how AI’s integration into education governance can significantly reduce counseling gaps, ensuring more students are attended to especially when human counselors are unavailable. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=AI-counseling%20solution" title="AI-counseling solution">AI-counseling solution</a>, <a href="https://publications.waset.org/abstracts/search?q=stakeholder%20engagement" title=" stakeholder engagement"> stakeholder engagement</a>, <a href="https://publications.waset.org/abstracts/search?q=university%20governance" title=" university governance"> university governance</a>, <a href="https://publications.waset.org/abstracts/search?q=higher%20education" title=" higher education"> higher education</a> </p> <a href="https://publications.waset.org/abstracts/192905/integrating-artificial-intelligence-ai-into-education-stakeholder-engagement-and-ict-practices-for-complex-systems-a-governance-framework-for-addressing-counseling-gaps-in-higher-education" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/192905.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">16</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">886</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">885</span> Time for the United Kingdom to Implement Statutory Clawback Provision on Directors’ Remunerations: Lessons and Experiences from the United States and the Netherlands</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=John%20Kong%20Shan%20Ho">John Kong Shan Ho</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Senior executives’ remunerations of public companies have aroused much debate and attention in the media. In the aftermath of the Global Financial Crisis (GFC), excessive executive pay arrangements were blamed for contributing to excessive risk-taking, which caused the financial meltdown. Since then, regulators and lawmakers around the world have introduced regulations to strengthen the corporate governance of listed companies. A key aspect of such reform is by strengthening regulatory intervention over executives’ remunerations and increasing the transparency of such information. This article is written against such background and examines the recent proposal by the UK BEIS to ask the FRC to amend the UK Corporate Governance Code (UKCGC) to strengthen clawback provisions for directors’ remuneration in listed companies as part of its audit reform. The article examines the background and debates regarding the possible implementation of such a measure in the UK. Contrary to the BEIS’ proposal, it argues that implementing it through the UKCGC is unlikely to enhance overall corporate governance and audit quality. It argues that the UK should follow the footsteps of its US and Dutch counterparts by enacting legislation to claw back directors’ remunerations. It will also provide some recommendations as to the key factors that need to be considered in drafting such a statutory provision. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=company%20law" title="company law">company law</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=agency%20problem" title=" agency problem"> agency problem</a>, <a href="https://publications.waset.org/abstracts/search?q=directors%27%20remunerations" title=" directors' remunerations"> directors' remunerations</a>, <a href="https://publications.waset.org/abstracts/search?q=clawbacks" title=" clawbacks"> clawbacks</a> </p> <a href="https://publications.waset.org/abstracts/150611/time-for-the-united-kingdom-to-implement-statutory-clawback-provision-on-directors-remunerations-lessons-and-experiences-from-the-united-states-and-the-netherlands" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/150611.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">133</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">884</span> Sustainable Development Goals: The Effect of a Board Structure on the Sustainability Performance </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=V.%20Naciti">V. Naciti</a>, <a href="https://publications.waset.org/abstracts/search?q=L.%20Pulejo"> L. Pulejo</a>, <a href="https://publications.waset.org/abstracts/search?q=F.%20Cesaroni"> F. Cesaroni</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study empirically analyzes whether the composition of the board of directors (BoD) enhances sustainability performance, in order to understand how the BoD contribute to the integration of Sustainable Development Goals (SDGs) in their businesses. Hypotheses are developed based on the agency theory and stakeholder theory. Using a system generalized method of the moment (SGMM) two-step estimator, with data from Sustainalytics and Compustat databases for 362 firms in six regions, we find that firms with more diversity on the board and a separation of chair and CEO roles have higher sustainability performance. Moreover, our findings provide that a higher number of independent directors is negatively associated with sustainability performance. This study contributes to the literature on corporate governance and the firm’s performance by demonstrating that the composition of the board of directors contributes to a better sustainability performance: by the implementation of a particular corporate governance mechanism, it is possible to integrate SDGs in the corporate strategy. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=sustainable%20development%20goals" title="sustainable development goals">sustainable development goals</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=board%20of%20directors" title=" board of directors"> board of directors</a>, <a href="https://publications.waset.org/abstracts/search?q=sustainability%20performance" title=" sustainability performance"> sustainability performance</a> </p> <a href="https://publications.waset.org/abstracts/103910/sustainable-development-goals-the-effect-of-a-board-structure-on-the-sustainability-performance" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/103910.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">180</span> </span> </div> </div> <ul class="pagination"> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=IT%20governance&page=6" rel="prev">&lsaquo;</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=IT%20governance&page=1">1</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=IT%20governance&page=2">2</a></li> <li class="page-item"><a class="page-link" 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