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Do the big four satisfy the needs and expectations of their clients in the provision of non audit services?
Get PDFThe recession and current unfolding economic scandals have caused many businesses to \ud
become apprehensive and cautious with the money they spend and the service providers \ud
they chose. Accounting/auditing firms in particular are under severe scrutiny from the \ud
Irish and global media with regard to the detection of fraud and misappropriation of \ud
financial statements of their clients. As a result, non audit services provided by \ud
accounting firms are becoming increasingly popular with their clients as it is felt that \ud
these services can provide further assurance surrounding their financial statements. \ud
However, whilst trying to provide these non audit services and remain under scrutiny it is \ud
very difficult for accounting firms to maintain their client base and provide the services at \ud
a standard that is satisfactory to the client. \ud
There is a lack of empirical studies throughout the literature that match the provision of \ud
non audit services provided by accounting firms. Further, there are very few up to date \ud
studies that investigate how to meet the needs and expectations of clients whilst trying to \ud
narrow the expectation gap between the customer and the service provider. This \ud
dissertation provides a practical knowledge investigating the use of non audit services by \ud
PLCs provided by the Big Four whilst gaining an understanding as to whether or not the \ud
Big Four meet the needs and expectations of their clients. A conceptual framework based \ud
on the literature review has been developed. Further, it examines how the PLCs rate the \ud
use of these services provided and whether their needs and expectations are satisfied. The \ud
dissertation concludes that PLCs utilise non audit services on a regular basis and are \ud
satisfied with these services. However, at present they wish to receive the same standard \ud
of service at a much reduced price
An investigation into side stream technologies as a potential solution for reducing nitrogen emissions from municipal waste waters in the Irish situation
Get PDFThis study explicated the requirement to substantially increase the level of nutrient removal\ud
facilities at municipal waste water treatment plants on a national scale. This requirement has\ud
resulted from recently enacted legislation. The research then considered the options for\ud
realisation of these infrastructural improvements.\ud
Revolutionary methods of nitrogen reduction have been established and developed, which\ud
target nitrogen-rich side streams from sludge handling processes, for more sustainable\ud
nitrogen removal from the main process effluents. Dundalk WWTP was chosen as a case\ud
study site, to assess the viability of applying these new technologies in Ireland, and to\ud
provide comparison with conventional means. An evaluation o f the nitrogen mass balance at\ud
Dundalk showed that 45.7% of the main plant total nitrogen load is contained within the\ud
ammonium-rich recycle effluents, currently returned untreated to the headworks.\ud
Approximately 20% Total Nitrogen reduction is possible at this facility through side stream\ud
treatment application.\ud
Two options for side stream treatment were assessed; based on efficiency predictions, both\ud
systems would shift the operation of the B-stage treatment process at Dundalk from oxygen\ud
limited to ammonium limited, reducing the Total Nitrogen emissions to within acceptable\ud
limits. When compared against conventional biological nitrogen removal processes,\ud
applying a unitary operational cost driver, the cost of conventional treatment is significantly\ud
greater than the side stream options examined. Reduction of nitrogen in a side stream\ud
treatment process is more sustainable and energy efficient than nitrogen reduction in a\ud
conventional stream.\ud
This study demonstrated that certain side stream technologies exist, which can provide an\ud
economically viable option for the various Irish plants requiring such reduction in emissions,\ud
whilst reducing the carbon footprint of these facilities. For this reason, the potential use of\ud
side stream technology should be afforded due consideration on a national scale.\ud
Pilot plant installation in advance of full-scale implementation at Dundalk is recommended.\ud
An opportunity for further study also exists in determining the suitability of this technology\ud
for sustainable phosphorus removal from waste waters and for leachate pre-treatment
IT outsourcing in small to medium-size enterprises in the Republic of Ireland: an investigation
Get PDFIn Ireland, small to medium-sized enterprises (SMEs) play a very important role in the economy by their contribution to both employment and also to gross domestic product. Addressing issues pertinent to SMEs is of paramount importance to the sector. With the world of Information Technology (IT) rapidly growing bigger and\ud
stronger every day, so to are the challenges faced by it. It enables SMEs to automate their operations, seek new opportunities and enhance their strategic business position in local and international markets. The inability of such companies, due to their size and structure, of dealing with such challenges makes it difficult for them to benefit from IT technologies. One way out of this complex situation is to outsource the IT technology requirements. This increase in IT technologies has subsequently given rise to an increase in the number of outsourcing vendors available to take-over such activities. The value of conducting this research is outlined in Halvey & Melby (2005) where it states that IT outsourcing has become a $536 billion worldwide marketplace.1 As IT is a company wide function, it is subject to many influencing factors that either support or discourage the decision by managers to outsource. The\ud
author of this study analysed a great deal of literature to identify such factors and ten interviews were earned out on SMEs in Ireland. This study endeavours to identify\ud
the pattern of IT outsourcing issues of SMEs within the Republic of Ireland. It reveals that the main drivers behind IT outsourcing are cost reductions, although this\ud
is directly related to quality of service offered and the need to focus on core competences. The study also identifies the main activities that are being outsourced by SMEs, the satisfaction levels of the SMEs with their service providers and makes suggestions for further research in this crucial sector
An empirical study on the factors conducive to productivity and their relative significance in improving efficiency and performance in the office environment
Get PDFThe research examined the area of lean office with the aim of identifying means through which office efficiency could be improved. The researcher conducted primary and secondary research into the topic of lean office. He researched relevant material in books, journals and\ud
websites and used a questionnaire to survey a representative sample of office staff in the West of Ireland. The primary research indicated that the lean office concept wasn’t widely used among the respondents’ companies. However, the respondents in general indicated a high level of satisfaction with the adequacy of office equipment, the layout of the office, safety levels in the office and with the levels of staff interaction. There were also high levels of satisfaction\ud
in relation to how the role of the respondents contributed to the overall results of the company. A majority of the respondents indicated that their companies measured\ud
productivity, had productivity targets and that their company had obtained at least one quality standard.\ud
However, in the matter of waste, a lesser majority indicated that forms and processes had been examined in their company with a view to eliminating such waste. Respondents gave examples of where waste occurred under the seven main areas of waste. The philosophy of lean wasn’t applied as commonly as the researcher expected but in general the results from the questionnaire indicated that efforts were being made to make the office as efficient as possible. As the drive to improve competitiveness increases, increasing efficiency\ud
in the office can’t be overlooked and the philosophy of lean can play an important role in achieving high levels of efficiency
An investigation of international operational best practice, in global incubation centres, and their possible application to the Innovation in Business Centre (IiBC) at Galway-Mayo Institute of Technology
Get PDF‘Business incubation is a business support process that accelerates the successful development of start-up and fledgling companies by providing entrepreneurs with an array of targeted resources and services. These services are usually developed or orchestrated by incubator management and offered both in the business incubator and through its network of contacts. A business incubator’s main goal is to produce successful firms that will leave the program financially viable and freestanding. These incubator graduates have the potential to create jobs, revitalize neighborhoods, commercialize new technologies, and strengthen local and national economies’. (NBIA 2010)\ud
All incubator representative organisations have different standards that they believe, business incubators should reach, in order to become models of best practice. However, at the moment, there are no internationally recognisable and comparable benchmarks. The information on innovation and incubation is vast and varied. This study found that there was little specific information on internationally recognisable benchmark criteria used in incubation centres (chapter 2).\ud
The study undertaken was a qualitative data based study, based on publicly available information (chapter 3). There was limited information available from individual incubation centres. The study specifically avoided critiquing the activities and operations of the IiBC at GMIT, to avoid any harmful or incorrect assumptions being made. The scope of the study did not allow for the\ud
benchmarking of different centres, but an investigation of some of the components of best practice in operation in different global centres, and recommend their possible application to the Innovation in Business Centre at\ud
Galway Mayo Institute of Technology. The findings of the study were that best practice could be generalised into eight main benchmark headings (chapter 4 and 5). The study went on to highlight examples of best practice in these areas that may be of particular interest to the IiBC- some of which could be implemented immediately and others with the cooperation of other centres.\ud
The study concludes (chapter 6) that without incubators coming together to agree benchmark criteria, they are losing out on potential synergies. Most of the recommendations would be easier to implement with the co-operation of other centres, locally, nationally and internationally. Networking alone, with other incubators, could offer benefits on benchmarking, marketing and resource utilisation.\ud
The report also puts forward numerous recommendations for implementation at the IiBC. In the absence better networking, and thus better benchmarking, the achievement of corporate goals is the most powerful benchmarking tool that is currently available at the IiBC. Corporate governance, and the importance that the GMIT, and the IiBC at GMIT places on governance, should assist greatly in this process and should insure that the IiBC always strives to become a model of best practice- no matter what benchmark criteria this is being compared against
Mobilising IS to support the diffusion of energy management practices outside of Ireland's LIEN (Large Industry Energy Network)
Get PDFIreland is under increasing pressure to reduce energy consumption to meet carbon emission targets and protect an economy that is almost totally dependant on imported energy. The implementation of no cost and low cost energy efficiency measures across all sectors of the Irish economy has significant carbon and cost saving potential. The Large Industry Energy Network (LIEN) is a voluntary network operated by Sustainable Energy Ireland (SEI) for eighty of the largest energy consumers in the country. The group accounts for approximately 10% of the state¿s total primary energy requirement (TPER). The task of implementing energy management practices outside the LIEN poses a significant challenge given the number of organisations involved, their geographic distribution and low energy intensity. However supporting these organisations to become energy efficient is essential if Ireland is to meet energy policy targets. This paper argues that combining web-based environments with process methodologies can provide an information systems infrastructure to enable the implementation of energy efficiency in both private and public sector organisations. The paper proposes a twotier model; with the first tier utilising a web-based process methodology to guide a novice energy team through formation, planning and auditing phases. The second tier would facilitate remote support from energy management experts via the collaborative environment. The study was undertaken using the approach of doing action research in your own organisation and the savings and cultural impact from implementing the model in a pilot study was encouragin
Silent voices : the recreational needs of disabled young people : an emancipatory approach
Get PDFThe recreational needs of young people with.disabilities in Sligo county were examined using\ud
an emancipatory approach that provided an accurate reflection on the perspectives of the\ud
disabled young people. The aim of this study included a comparison of access to and attitudes\ud
towards leisure activities as between disabled and non-disabled young people in the Sligo\ud
area. The hypothesis set out by the researcher was the expectation that findings would include\ud
a degree of disadvantage in access and participation in leisure activities for young people\ud
with disabilities vis a vis their counterparts. The way in which this was tested was by focus\ud
groups and interviews. This hypothesis was adequately proven along with an in-depth range\ud
of recommendations for improvement that were made by participants. The study’s\ud
emancipatory research methods ensured that the voice of the participants was heard regarding\ud
their recreational needs and the disabling barriers that needed to be removed
A comparative study in two secondary schools aimed at improving their energy management: Archbishop McHale College Tuam, Coláiste Cholmcille Indreabhánn
Get PDFClimate change is a crisis that is going to affect all of our lives in the future. Ireland is\ud
expected to have increased storms and rain throughout the country. This will affect our\ud
lives greatly unless we do something to change it. In an attempt to try and reduce the\ud
impacts of climate change, countries across the world met to address the problem. The\ud
meeting became known as the Kyoto Protocol. The Kyoto protocol set out objectives for\ud
each developed country to achieve with regards to carbon emissions to the same levels as\ud
1990 levels. Due to the economy in Ireland being at a low point in 1990, Ireland was given\ud
a target of 13% carbon emissions above 1990 levels. In order to meet targets Ireland\ud
produced two energy papers, the green paper and the white paper. The green paper\ud
identified drivers for energy management and control; they were security of energy supply,\ud
economic competitiveness and environmental protection. The white paper produced targets\ud
in which we should aim to achieve to try and address the green papers drivers. Within the\ud
targets was the plan to reduce energy consumption in the public sector by 33% by 2020\ud
through energy conservation measures. Schools are part of the public sector that has targets\ud
to reduce its energy consumption. To help to achieve targets in schools initiatives have\ud
been developed by the government for schools. Energy audits should be performed in order\ud
to identify areas where the schools can improve their current trends and show where they\ud
can invest in the future to save money and reduce the schools overall environmental\ud
footprint. Grants are available for the schools for insulation through the energy efficiency\ud
scheme and for renewable energy technologies through the ReHeat scheme. The promotion\ud
of energy efficient programs in schools can have a positive effect for students to have an\ud
understanding. The Display Energy Certificate is a legal document that can be used to\ud
understand how each school is performing from an energy perspective. It can help schools\ud
to understand why they need to change their current energy management structure. By\ud
improving the energy management of the schools they then improve the performance on\ud
the Display Energy Certificate. Schools should use these tools wisely and take advantage\ud
of the grants available which can in the short to long term help them to save money and\ud
reduce their carbon footprint
The concept of risk management in the renewable sector.
Get PDFThis study explores the perception of risk and the level of risk management implementation\ud
in the renewable sector. Risk management is emerging as a key issue due to the loss of\ud
confidence amongst banks, causing the attainment of financing to be difficult over the next\ud
few years. To attract financing, there is a fundamental requirement to manage risk in a way\ud
that minimizes the probability of a negative financial impact on the project. Miller and\ud
Lessard (2001) argue that successful projects are not selected but shaped with risk\ud
resolution in mind. Rather than evaluating projects at the outset based on projections of the\ud
full set of benefits, costs and risks over their lifetime, successful developers start with\ud
project ideas that have the potential of becoming viable.\ud
Therefore, this study bridges the gap that exists within the renewable sector in relation to\ud
risk management literature. This study succeeds through a detailed comparative case study\ud
analysis where two developers and two financiers were questioned through qualitative\ud
semi-structured interviews on the concept of risk management and its level implementation\ud
within the industry.\ud
It is believed that the growth in financed renewable energy projects depends on the\ud
adequate design and implementation of risk management to mitigate inherent project risks.\ud
However, this study revealed that are certain types of developers in existence within the\ud
renewable sector, which underestimate the magnitude of risk and view the development of\ud
projects as a ‘money racket’. Therefore, it can be concluded that perception of risk will also\ud
differ, causing risk and uncertainty to vary from project to project, resulting in investment\ud
reluctance to be associated with certain projects. The study originality lies in how it\ud
demonstrates to developers the concept of risk management, outlining the simplicity and\ud
benefits of implementing it in project development. Finally, this study contributes to the\ud
knowledge by enhancing the awareness and understanding of the presence and nature of\ud
risk in a RE project environment
Effects of selected post harvest processes on brown crab (Cancerpagurus L.) and European lobster (Homarus gammarus L.) from Irish Crustacean Fisheries
Get PDFThe crustacean fishery is important to the socio economics of rural and island communities around Ireland; with brown crab (Cancer pagurus) and European lobster (.Homarus gammarus) being the most valuable shellfish species. Brown crab and lobster are marketed live with the majority being exported from Ireland to southern Europe. Post capture processes used in Ireland are very subjective but promote fresh, live products. Common practices used in the crustacean fishery include nicking of brown crab and long term storage of lobster. This study showed that nicking resulted in elevated mean lactate levels of 17.90% (StDev ± 1.74) and elevated mean glucose levels of 120.55 % (StDev ± 0.26) with mean circulating bacteria levels 9 times greater in nicked crab. Nicking resulted in 96.3% increase in tissue necrosis and a subsequent reduction in product quality. These factors possibly compromise the host’s defense system, which may ultimately reduce the animal’s ability to cope with additional stressors caused by post-harvest processes. Long term storage allows lobster to be stored until the market is less saturated and prices are higher. This investigation found that some lobsters contracted bacterial biofilms as a result of long term storage. Bacteria isolated from biofilms were identified as Arcobacter and Campylobacterales with identity and alignment scores of 80% andd 88% respectively