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Corporate governance challenges and their impact on public sector auditing in Africa : an exploration of effectiveness, accountability, and transparency
Get PDFCorporate governance remains a fundamental issue for stakeholders in the oversight of organisations, particularly within the context of public sector auditing. Effective governance, coupled with robust auditing practices, is essential for ensuring transparency and accountability in governmental operations. However, in many African nations, corporate governance frameworks have been either inadequately implemented or have failed to achieve their intended outcomes. This study explores the challenges faced by auditees in relation to corporate governance and their subsequent impact on the efficacy of public sector auditing across Africa. Employing a phenomenological research approach, the study utilised an exploratory sequential qualitative design to gather insights from focus group discussions. A total of 33 key affinities and 153 sub-affinities, encompassing critical corporate governance issues, were identified by three focus groups from selected Supreme Audit Institutions (SAIs) in Africa. These identified affinities included audit execution and recommendations, audit acceptance, political interference, ineffective audit committees, inadequate collaboration and communication, and weaknesses in legislative oversight. Among the key themes emerging from the analysis, the auditee corporate governance policy framework was highlighted as a significant factor influencing auditing outcomes. The findings provide a detailed examination of the unique factors affecting the effectiveness of public sector audits in promoting accountability and transparency. The study proposes a comprehensive policy framework based on a resource-based theoretical perspective, designed to enhance the impact of public sector auditing in African nations. This framework is intended to guide executive governments, legislative bodies, SAIs, citizens, and other stakeholders towards improving governance and securing better public sector outcomes. The empirical evidence provided herein offers valuable insights into the complex interplay between corporate governance and auditing effectiveness, contributing to the ongoing discourse on accountability and transparency in the African public sector.peer-reviewe
Weaknesses of economic arguments for legalizing drugs as a manifestation of the limits of economic imperialism
Get PDFPURPOSE: The aim of the work was to show the negative effects of economics imperialism in
the area of criminal law, on the theoretical and practical levels.DESIGN/METHODOLOGY/APPROACH: A manifestation of this imperialism is the economic
analysis of criminal law, based on an economic and utilitarian approach.FINDINGS: The theoretical part shows the limitations of the two main pillars of the economic
analysis of law: the instrumental (calculational) rationality of an individual and the
economic (utilitarian) effectiveness of the law, against the background of the traditional
theory of criminal law (retributivism). Then, in the practical part, the economically
motivated postulate of legalizing drugs was opposed, demonstrating the weaknesses of such
arguments and presenting an alternative, although also economically well-grounded,
scenario of negative social and economic consequences of the end of drug prohibition.PRACTICAL IMPLICATIONS: Economic approach to law can be helpful in shaping a specific
policy to combat drugs, because it draws attention to the economically effective spending of
public funds, which is important in public management. Therefore, the mere use of the
criterion of economic (utilitarian) efficiency, which is based on the instrumental
(calculation) rationality of an individual, is not excluded, because de facto methodological
reductionism may prove valuable.ORIGINALITY/VALUE: On the basis of the above considerations, this means that economic
approach to law may be useful in the practice of creating criminal law, provided that it does
not conflict with non-utilitarian values important for society, constituting an alternative
method of inquiry within the criminal law system based on retributivism.peer-reviewe
Patients’ satisfaction with healthcare provision in an out-patient setting in Malta
Get PDFBACKGROUND: Patients’ experience and satisfaction are key aspects of the delivery of patient-centred health care and are influenced by multiple factors. The private out-patient health services in Malta have a high utilisation rate, especially in the context of primary care. Previous data suggested a difference in terms of patient satisfaction and experience between the public and private sectors.METHOD: The study involved a secondary analysis of data collected on patient satisfaction with primary and secondary out-patient healthcare services from the European Health Interview Survey (EHIS) carried out in 2019/2020. The EHIS sample was a representative sample of 4413 participants resident in the Maltese Islands stratified by age, gender and locality of residence.RESULTS: The demand for healthcare services is high with 77.2% having visited a GP in the previous 12 months. The primary care services are still heavily reliant on the private sector. There is an overall high rate of satisfaction throughout. There was a statistical difference between the public and private sectors, with higher satisfaction reported for private consultations. Overall, doctors obtained lower satisfaction scores in terms of involvement in decisions about care.CONCLUSIONS: Maltese patients are generally satisfied with the level of care provided during medical consultations. The lower score in terms of involvement in the care provided may indicate a need to focus on a better patient-centred approach. A need to address the gaps between the public and private health care services is evident in the need to target further interventions that aid better primary care public service utilisation.peer-reviewe
Family and intergenerational literacy and learning : international perspectives
Get PDFMalta is a multilingual island nation in the Mediterranean Sea, where the two
official languages, Maltese and English, co-exist with the many languages
of migrants and refugees. The National Literacy Strategy for Malta and Gozo
(2021) outlines the way forward with regard to literacy policy planning
and implementation. The National Literacy Agency of Malta is tasked with
implementing this strategy. One of the main remits of the Agency is to implement
a number of family literacy programmes with the multilingual population. The
programmes are offered to a broad range of families in a wide range of contexts.peer-reviewe
Propagation of tensor perturbation in Horndeski-like gravity
Get PDFScalar–tensor theories have shown promise in many sectors of cosmology. However,
recent constraints from the speed of gravitational waves have put severe limits on
the breadth of models such classes of theories can realize. In this work, we explore the
possibility of a Horndeski Lagrangian that is equipped with two dilaton fields. The evolution
of a two-dilaton coupled cosmology is not well known in the literature. We explore
the tensor perturbations in order to assess the behavior of the model against the speed of
the gravitational wave constraint. Our main result is that this model exhibits a class of
cosmological theories that is consistent with this observational constraint.peer-reviewe
Glycine receptors : structure, function, and therapeutic implications
Get PDFGlycine receptors are considered as an integral part of higher brain function in mammals. The main function of glycine receptor is fast inhibitory transmission brought about by glycine neurotransmitter, its full agonist. This receptor is part of the glycinergic system which controls key physiological functions such as motor coordination, regulation of the rhythm of respiration and pain signalling. Glycine, a non-essential amino acid, causes hyperpolarisation within the glycine receptor, leading this ion channel to open and allow influx of chloride ion. The glycine receptor is found within the central nervous system and peripheral nervous system. It has also been found within amacrine cells, as well as renal medulla and cortex. The glycine receptor is a pentameric ligand-gated channel, part of the Cys-loop superfamily. It is composed of large ECD, C terminus, transmembrane domain M1-M4, and a 4α:1β glycine receptor subunit stoichiometry. The glycine receptor can be found as either homomeric or heteromeric subtypes. Alpha subtypes are crucial for important physiological functions such as breathing control and nociceptive system processing while the beta subunit aids in glycine receptor clustering and synapse stabilisation with its interaction with gephyrin scaffold protein. When hyperpolarised, the receptor transitions between close, open, and desensitised states. Factors that affect the activity and function of glycine receptors are gephyrin, ivermectin, strychnine and picrotoxin while certain endogenous modulators include partial agonists, positive allosteric modulator, antagonists, and bidirectional modulator are used for pharmacological modulation. Further studies need to be carried out on how glycine receptors are also implicated in chronic pain and nociception, epilepsy, autoimmune diseases and hyperekplexia.peer-reviewe
Rapid and facile one-step microwave synthesis of macrobicyclic cryptands
Get PDFLiquid-assisted grinding (LAG) and microwave synthesis are proposed as alternative routes for the synthesis of cryptands, with reaction times of up to 16 times faster than traditional methods. These rapid and facile techniques have the potential to replace traditional methods for a high-yield formation of clathrochelates, and other materials. The cryptand 6,16,25-tribenza-1,4,8,11,14,18,23,27-octaazatricyclo[9.9.9]nonacosa-4,7,14,17,23,26-hexaene hexahydrate, C36H42N8·6H2O, (Ph3T2) was synthesized using this novel method. The crystal structure was redetermined by single-crystal X-ray diffraction using synchrotron radiation at 120 K. The structure exhibits disorder in the water molecule of hydration.peer-reviewe
Sustainability and the insurance market : trends and challenges
No full textThe expression “environmental, social, and governance” (ESG) was coined in the
first “Who Cares Wins” Report in the year 2004. The report provided several
recommendations for integrating ESG aspects in asset management, securities
brokerage services, and the associated buy-side and sell-side research functions.
The term “ESG” throughout that report “is a way of highlighting the fact that these
areas are closely inter-linked”, but the term is not provided with any definition. The United Nations Principles for Responsible Investment (PRI) includes a list of
examples, but no explicit definition was set for each component of ESG. This
uncertainty is inevitably reflected in the perception and subsequent application of
these factors. The continuing regulatory uncertainties are an obstacle to the progressive
alignment of the recipients of these provisions towards the objectives
pursued with the introduction of ESG. This uncertainty leaves wide margins for
discretion, which risks frustrating these objectives. [excerpt]peer-reviewe
On the edge
Get PDF“Salt is born of the purest parents: the sun and the sea,” Pythagoras
(495 BC) once said, capturing the simplicity of salt’s natural creation.
Yet, for centuries on the Maltese Islands, salt has been nurtured by two
additional parents: the coast and the people. Salt pans, carved out of
limestone shores, harnessed the sun and sea, producing salt through
an enduring tradition.
The salt pans on the Maltese coast, also referred to as salinas, bear
witness to the cultural and environmental heritage present on the
archipelago and which have been an integral part of the local economy
and identity for centuries. It is among the first ‘products of excellence’
that Malta began producing at a proto-industrial level from the 17th
century onward.
This chapter explores the geoheritage value of Maltese salt pans by
examining their unique geographical and geological setting, the
physical evolution of low sloping coasts and shore platforms that
crafted the ideal space for salt panning, and, the traditional artisanal
methods of salt harvesting. Special attention will be devoted to three
locations where salt production remains active. Despite the pressures
of modernity and the intense competition from imported salt, a small
number of salt workers remain steadfast, embracing their millenary
artisanal craft along the coast. Salt pans contribute to Malta’s cultural
legacy, while continuing to attract visitors who seek to experience an
enduring fusion of geoheritage and traditional craftsmanship.peer-reviewe
Evaluation of a dust-related power loss sensor for solar farm management
Get PDFAs the adoption of solar photovoltaic systems continues to increase, the efficiency
and reliability of these systems under real-world conditions become paramount. This
paper presents a comprehensive study on the influence of dust deposition on PV panel
performance, based on an innovative dust-related power loss sensor. A dust coefficient is
defined, which gives the percentage loss in energy generation due to dust accumulation.
This coefficient, obtained from the dust-related power loss sensor, was validated in this
study in two ways: correlation with weather events monitored using data derived from a
custom-built weather station and correlation with the outputs from an eight-panel reference
system. Pairs of PV panels in this eight-panel system were subjected to four distinct cleaning
schedules, and the energy generation from each pair was monitored. The results showed
that the data from the dust-related power loss sensor system presented here are a reliable
indicator of energy losses due to dust accumulation. The dust coefficient can thus be
used as a real-time parameter that enables the creation of informed cost-effective cleaning
schedules for large PV farms.peer-reviewe