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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
431

A study of the cooperative agricultural extension program in the United States with implications for the agricultural extension program in Sri Lanka

Navaratnam, K. K. January 1982 (has links)
A descriptive type of research was conducted to study the Cooperative Extension Service in the United States with implications for the Agricultural Extension Program in Sri Lanka. The Commonwealth of Virginia's Cooperative Extension Service was selected for detailed study and information was collected through literature reviews and personal interviews. Based on the writer's experience and available materials, information concerned with the Agricultural Extension Program in Sri Lanka was presented. The information on organizational structure and operation of the cooperative agricultural extension program in Virginia, including the history of agricultural extension programs in the United States; cooperative extension work at Federal, state and county levels; responsibilities of extension personnel; program planning and evaluation; flow of information and teaching methods; staff development; and 4-H activities were collected and compared with similar aspects of the agricultural extension program in Sri Lanka. The comparison of the Cooperative Extension Service in the United States and the Agricultural Extension Program in Sri Lanka shows both differences and commonalities. Basic functions and the general objectives of both extension programs are almost the same, but there are differences between the two extension programs in organizational structure, subject matter coverage, approach to the clientele, procedures of program planning and implementation, staff development and in 4-H activities. Based on the findings of this study, the following most important conclusions were drawn: (1) a lack of formal functional relationship between the Agricultural Extension Service and the higher educational institutes has limited the use of personnel and resources available in the institutes; (2) the lack of job descriptions for agricultural extension workers leads to confusion of their duties and responsibilities; (3) the Agricultural Extension Service in Sri Lanka has not used local clientele committees during the program development process; (4) the village level extension workers do not have input in the preparation and implementation of the programs at the local level; (5) an evaluation unit or commitment for evaluation is neglected in the organizational structure of the Agricultural Extension Service in Sri Lanka; (6) the demonstration method of teaching has been overlooked and is used too infrequently in agricultural extension education activities; (7) technical assistance provided by extension workers is limited to agricultural production; and (8) young farmers program activities have been neglected for many years. Based on the selected conclusions of this study, the selected recommendations were made to help strengthen the Agricultural Extension Service in Sri Lanka: 1. that a formal functional relationship be established between the Agricultural Extension Service and the higher educational institutes; 2. that the duties and responsibilities of extension workers at the various levels be defined; 3. that advisory committees be organized at each hierarchy level of the organizational structure of the Agricultural Extension Service; 4. that agricultural extension programs be developed and implemented at local levels; 5. that an evaluation unit be created as a part of the Agricultural Extension Division; 6. that the demonstration technique be used as a primary teaching method; 7. that the competency level of extension personnel be improved through a systematic and planned preservice and in-service preparation programs; and 8. that village level extension workers organize young farmers clubs in each of their ranges. / Master of Science
432

Circular Business Model for Sri Lankan Tourism SMEs : A qualitative study on how tourism SMEs can adopt circular business model

Nawarathna, Alahakoon Kankanamalage Buddhika Prasadini, Perera, Balasuriyage Nirasha Sewwandi January 2024 (has links)
Tourism is an industry that makes important contributions to the Sri Lanakan economy. Thelong-term survival of this industry depends on the longevity of natural resources and thebeauty of the environment. Today, the tourism industry is impacting the naturalenvironment negatively. The concept of circular economy is gaining global attention assustainable alternative to traditional economic practice. Through qualitative approach, thisthesis investigates how the Sri Lanka tourism industry can adopt a circular business modelto mitigate its negative impacts. The methodology utilized semi-structured interviews withfive business personalities involved in hotel and accommodation sectors listed undercategory of small and medium-sized business.  The study first examined the awareness and perceptions of the circular business modelconcept among tourism SMEs in Sri Lanka. This is a step was extremely important, asawareness is a fundamental prerequisite for adopting more sustainable practices. Theresearch investigated the current level of understanding and knowledge about circularbusiness model concepts within these small and medium-sized enterprises. This exploredhow tourism businesses in Sri Lanka currently view the circular model whether they see itas a practical, beneficial approach or faced concerns and lack knowledge.  Next, under Opportunities and Challenges the study explored the key opportunities andchallenges that either enable or challenge the transition towards circular business models.On the opportunity side, the research examined factors that could facilitate and incentivesSMEs to achieve circularity, such as cost savings, improved brand reputation, attractingenvironmentally conscious tourists, and preserving local value chains and resources. Thefindings also highlighted that some SMEs are already employing innovative circularpractices, indicating a readiness to embrace more sustainable operations. Conversely, theresearch could identify several barriers to the widespread adoption of circular practicesamong SMEs. These barriers include limited awareness of circular economy principles,financial constraints, and regulatory challenges.  Finally, the study evaluated on developing practices the effectiveness of any existingbusiness development goals or initiatives related to circular economy strategies within SriLankan tourism SMEs. This involved assessing the current state of circular practices,identifying areas for improvement, and determining the specific types of support andresources needed to help these enterprises successfully adopt and sustain a circular businessmodel.  The thesis suggests several avenues for future research, including road map to achieve fullysustainable circular business model. It also recommends evaluating the effectiveness ofgovernment policies and initiatives in promoting the adoption of circular economyprinciples within the tourism sector and investigating the role of technology and innovationin facilitating the transition to circular business model. Key words – Circular Business Model, Tourism SMEs Sri Lanaka, Sustainability,Resources optimization
433

The Impact of Accrual Accounting Reform on Public Financial Management : A qualitative study based on the perception of Sri Lankan public sector accounting professionals

Hewasinghe, Prathibha Pabasari Jayawickrama, Lakmali, Pitiduwa Koralage Shashikala January 2024 (has links)
The purpose of the study is to investigate the perceptions of Sri Lankan public sector accounting professionals regarding the impacts of successful implementation of accrual accounting on public financial management in Sri Lanka over the long term. Furthermore, this study intends to explore the barriers that hinder such successful implementation and recommendations for the successful maintenance of accrual accounting in Sri Lanka over the long term. This qualitative study collected data by conducting semi-structured interviews with Sri Lankan public sector accounting professionals. The sample was selected non-randomly using the purposive sampling method. Thematic analysis was used to systematically identify and analyze patterns, themes and trends in the qualitative data collected relating to accrual accounting reform in the Sri Lankan public sector. First, this study identified that while some government organizations have successfully implemented accrual accounting in Sri Lanka other organizations still are in the initial phase of adoption, indicating that the Sri Lankan public sector has yet not fully implemented accrual accounting successfully. Second, the study found that some of the reasons for delaying the successful implementation are, interdependency of government organizations, prevailing inappropriate government regulations and policies, implementation costs, outdated systems, complexity, lack of experience and knowledge of government employees in accounts divisions, lack of support from other parties and resistance to change. Third, this study found that the successful implementation would require changing government regulations and policies suitable to the accrual concept, enhancing digitalization in the public sector, increasing other institutional support, legalization of accrual-based accounting, promoting international collaborations, developing professional skills of accounting staff in the public sector and initiating step by step approach to minimize resistance to change. Fourth, the study found that accuracy, completeness, transparency, accountability, comparability, performance evaluation, risk management, asset liability management, income expenditure management and minimizing corruption, fraud and waste are diverse benefits in the short term by implementing accrual accounting in the Sri Lankan public sector. Through these benefits, informed decision-making, international recognition and collaboration, robust budgeting and financial planning, efficiency and effectiveness, and economic stability and development will be derived in the long term. Finally, this study found that Sri Lankan public sector accounting professionals perceive that accrual accounting brings more positive advantages in both the short term and long term through its successful implementation over the issues encountered by them currently. This study offers valuable insight for policymakers, administrators and other stakeholders involved in the Sri Lankan public sector by emphasizing the importance of strengthening the successful implementation of accrual accounting.
434

The Impact of ESG Reporting on Financial Performance : A Quantitative Study on CSE Listed Companies in Sri Lanka

Ananda, Pathmapriya, Ekanayake Mudiyanselage, Asha Madhuwanthi Ekanayake January 2024 (has links)
This study investigates how the listed companies in Sri Lanka gain financial benefits from Environmental, Social, and Governance (ESG) reporting. As businesses increasingly adopt ESG reporting to disclose their commitment to sustainability, corporate social responsibility (CSR), and ethical governance, understanding its impact is crucial. However, in developing nations like Sri Lanka, the empirical relationship between ESG reporting and financial performance remains poorly understood. By examining how ESG reporting affects financial performance metrics such as Return on Equity (ROE) and Return on Assets (ROA), this study aims to fill this knowledge gap.Using a quantitative approach, this study analyses the ESG reporting and financial data of a sample of two hundred thirteen listed companies in Colombo Stock Exchange (CSE) Sri Lanka. The secondary data used for the study, was collected from published annual reports of the listed companies and Refinitiv Eikon database for the period from 2021 to 2023. The quantitative analysis includes regression and correlation techniques to assess the relationship between ESG reporting and financial performance. The results show a weak positive relationship between financial performance and ESG reporting, indicating that although ESG reporting practices may improve financial outcomes of the listed companies in Sri Lanka, this relationship is not particularly strong in the Sri Lankan context. By presenting real-world information from the perspective of emerging markets, this study adds to the body of literature on ESG reporting in academia. It emphasizes the value of strong ESG reporting systems and provides investors, politicians, and accounting professionals with useful insights. The study emphasizes the necessity of further investigations into ESG practices with a view to properly identify the consequences of ESG reporting practices for sustainability and value creation in Sri Lanka and beyond.
435

Preschool Based early Interventions for Children with Autism Spectrum Disorder – From Teacher’s Perspectives in Sri Lanka : A qualitative study

Thissera, Jayawardane Arachchige Shani Milari January 2024 (has links)
Preschool teachers face challenges when working with children with autism spectrum disorder (ASD). Currently, there are extensive studies on preschool based early interventions (EIs), but there are limited studies conducted to examine the challenges faced by preschool teachers when implementing EI with children with ASD. There is no available study in this regard in Sri Lanka. Thus, this study aimed to investigate the preschool teachers’ challenges associated with preschool based EIs for children with ASD and the strategies preschool teachers use to overcome these challenges in Sri Lanka. A qualitative approach was employed, and four Sri Lankan preschool teachers were interviewed. Thematic analysis was done, and four major themes were identified: institutional challenges, challenges to professionalism, parental challenges, and inclusive practices for identified challenges. This study discussed the preschool teachers’ challenges in implementing these interventions at different levels in Bronfenbrenner's bio ecological model and the adaptive strategies they utilized to overcome these challenges in relation to their intrinsic motivation as in Self determination Theory(SDT). Future studies were highlighted including the need for evaluating the effectiveness of adapted strategies.
436

Developing a model for prodicting customer satisfaction in relation to service quality in University libraries in Sri Lanka

Jayasundara, Chaminda Chiran 11 1900 (has links)
Customer satisfaction, from the service quality perspective, has emerged as a new modus operandi for assessing customers’ perceptions and/or expectations of services in order to re-orient and regulate existing services. University library administrators in Sri Lanka, realising the necessity of complying with customer perception of high quality service, have begun to search for alternative ways to satisfy their clientele on the basis of service quality. This study therefore aims to meet this need by developing a model to assess the extent to which service quality indicators and other explanatory attributes may be used to predict customer satisfaction, from a service quality perspective. The research process used in the study was the “onion model,” which involved a combination of positivist and phenomenological inquiries that led to the use of qualitative and quantitative approaches in line with the purpose of the study, which was exploratory in nature and searched for causality. The design of the study involved two main stages: the exploratory stage and the main stage. In the exploratory stage, attributes and domain identification of service quality was carried out with a sample of 262 subjects. Based upon the exploratory study, four provisional models were constructed and tested in the main study, using a sample of 1840 subjects. The model based on the performance-only paradigm and the linearity assumption between the constructs was found to be the best parsimony model that provided for enhanced predictive performance, calibration and potential insight into attributes and domain relevance. Regarding overall satisfaction, responsiveness, supportiveness, building environment, collection and access, furniture and facilities, technology and service delivery as quality domains, involvement with the service, and knowledge of the customers as situational attributes and age, member category, university and gender as socio-demographic attributes were found to be significant. The final model may be used to design a simple measurement or monitoring process of library performance, and it may also be a useful tool for diagnosing service quality locally. This research further provides a keystone for other studies and may also stimulate the momentum of current research on service quality and/or customer satisfaction / Information Science / D. Litt. et Phil. (Information Science)
437

Commerce, transferts, réseaux : des échanges maritimes en mer Erythrée entre le IIIe s. av. n.è. et le VIIe s. de n.è / Trade, interactions, networks : maritime exchanges in the ‘Erythraean Sea’ between the 3rd c. BCE and the 7th c. CE

Saxcé, Ariane de 21 February 2015 (has links)
La présente étude explore les relations maritimes établies pour des raisons commerciales entre le monde méditerranéen, l’Inde du Sud et Sri Lanka, entre le IIIe siècle av. n.è. et le VIIe siècle de n.è. Il s’agit dans un premier temps d’élaborer une synthèse quantifiée des imports issus du monde gréco-romain d’après les vestiges archéologiques découverts en Asie du Sud, en les confrontant aux autres types de sources. Cette synthèse nous conduit à nous pencher sur les contacts culturels que les liens commerciaux ont favorisé dans leur sillage : transferts, métissages, imitations et appropriations. Dans un dernier temps, ce sont les flux inverses qui ont fait l’objet de notre attention, décelables à travers les objets exportés par l’Inde et Sri Lanka vers les côtes de l’Arabie, de l’Afrique, du golfe Persique et de la mer Rouge. Il apparaît que les témoignages du commerce n’impliquent pas de très grandes quantités échangées mais n’ont pas été dénués malgré tout d’un impact certain sur les sociétés. Ainsi se tissent des réseaux complexes qui impliquent tous les acteurs de cette zone géographique, dont les extrémités est et ouest que sont l’Asie et la Méditerranée constituent une des facettes. / This dissertation deals with the maritime connections that took place between South Asia (South India and Sri Lanka) and the Mediterranean world between the 3rd c. BCE and the 7th c. CE. It first establishes a global account of the archaeological remains found in South Asia that show the importation of Mediterranean products into this area, by comparison with other types of sources (texts, inscriptions, coins). The study then proceeds towards the social and cultural impact that these imported goods may have had on local populations, with regard to their proper way of appropriating foreign sources of inspiration depending on the regional context. Lastly, attention has been drawn on the return flow of goods from East to West, through archaeological vestiges located on the coasts of Egypt, Africa, Arabia and in the Persian Gulf. This leads to a reassessment of the global quantity of commercial goods crossing this large area, which may have been inferior to what was previously considered, whereas the social and cultural impact is not to be denied. The full picture of these interactions gives an image of a very intricate and complex network, involving lots of intermediaries, middlemen and local networks, which would have created a strong background for the direct long-distance links.
438

Hållbara investeringar : En analys av svenska SR-investerare En studie om hur svenska aktiesparares ESG-snitt påverkas av demografiska och socioekonomiska aspekter / Sustainable investments : An analyze of Swedish SR-investorsA study of how Swedish stockholders’ ESG mean can be affected by demographic and socioeconomic aspects.

Månsson, Johanna, Tingström, Astrid January 2019 (has links)
Bakgrund: Hos svenska investerare finns ett ökat intresse för hållbara investeringar, således har även efterfrågan på att mäta bolags hållbarhetsarbete utifrån ESG-kriterier ökat. Forskning om vem, utifrån demografiska och socioekonomiska aspekter, som väljer att investera i aktier med ett ESG-betyg är begränsad. Tidigare forskning har främst studerat hållbart fondsparande genom enkätundersökningar. Syfte: Studien ämnar analysera huruvida skillnader i ESG-snitt i svenska SR- investerares aktieportföljer kan förklaras av demografiska och socioekonomiska skillnader. Därtill ämnar studien identifiera vilken demografisk grupp som har störst preferens för respektive beståndsdel av ESG. Genomförande: Med hjälp av ett unikt data-set genomförs multivariata regressioner, vilket möjliggör en jämförelse av ESG-snitt i aktieportföljer för olika demografiska grupper. Genom frågeställningar diskuteras och jämförs resultaten med tidigare forskning. Slutsats: Studien finner att den svenska SR-investeraren med högst ESG-snitt i aktieportföljen är en äldre kvinna, med låg inkomst och boende i en storstad. Därtill finner studien att medelålders och äldre kvinnor, med låg inkomst samt boende i och utanför en storstad, har störst preferens för respektive beståndsdel av ESG. Därutöver finner studien både likheter och skillnader mellan dessa resultat och tidigare forskning. / Background: Swedish investors have an increased interest in sustainable investments, thus the demand for measuring companies’ sustainability work, based on ESG criteria, has increased. Research on who, based on demographic and socioeconomic aspects, that choose to invest in ESG shares is limited. Previous research has mainly studied sustainable fund savings through surveys. Purpose: The thesis aims to analyze whether differences in ESG mean in the stock portfolios of Swedish SR-investors can be explained by demographic and socioeconomic differences. Furthermore, the thesis aims to identify what demographic group has the highest preference for each sub group of ESG. Completion: Through a unique data set, we perform multivariate regressions, which enables a comparison of ESG means in stock portfolios of different demographic groups. Through research questions, we discuss and compare the results with previous research. Conclusion: The study finds that the Swedish SR-investor with the highest ESG mean in the stock portfolio is most likely an older woman, with low income and living in a larger city. Furthermore, the study finds that middle aged and older women, with low income and living in and outside a larger city, have the highest preference for each sub group of ESG. In addition, the study finds both similarities and differences between these results and previous research.
439

Nudging : Ett verktyg för ett ökat hållbart sparande? / Nudging : A tool for increased sustainable investments?

Gesovski, Daniel, Gunhamn, Erik January 2019 (has links)
Bakgrund: Det finns ett starkt intresse kring klimat- och hållbarhetsrelaterade frågor idag vilket speglar sig i allmän opinion och i politiska debatter. Den rationella investeraren antas placera sina pengar med hänsyn tagen till beslutskriterier som risk och avkastning. Men frågan är om etiska och hållbara ställningstaganden kommer till uttryck i människors val av placeringar? Syfte: Syftet med denna uppsats är att testa ifall individer tenderar att välja socialt hållbara investeringar i större utsträckning då de reflekterar över sina attityder och värderingar kring etik och hållbarhet i samband med ett placeringsval. Teori: Studien grundar sig i en deduktiv ansats, där vi utifrån rådande teorier inom ekonomi och beteendevetenskap skapat ett antagande om människan. Antagandet är att människan investerar utifrån beslutskriterierna risk och avkastning, men att denne även har etiska värderingar och attityder som tenderar att falla bort vid placeringsvalet p.g.a. bristande rationalitet och kognitiv bias. Det uppstår därmed en dissonans mellan människans beteende och dess attityder och värderingar. Denna dissonansen ska reduceras genom en system 2 nudge som låter investeraren reflektera över sina värderingar och attityder rörande hållbarhet och etik innan placeringsvalet. Detta för att se om det kan leda till en högre andel placeringar i socialt hållbara investeringar. Empirisk metod: Den empiriska metoden bestod av ett enkätexperiment där två grupper av respondenter fick göra ett hypotetiskt placeringsval, men där experimentgruppens enkät innehöll en system 2 nudge innan valet. Resultat: Vår nudge fick ingen signifikant påverkan på respondenternas placeringsval. Detta kan delvis förklaras av ett felaktig antagande om människan som redan placerade mer hållbart än förväntat samt bristande effektivitet av vår system 2 nudge i kontexten av denna studie. / Background: Climate- and sustainable related questions are strong topics in today’s society and are highly debated by decision-makers. The rational investor is supposed make investments based on risk and return. But the question is if the concerns about sustainability and ethics really influence the decision of the investor? Purpose: The purpose of this study is to test if individuals tend to invest more in SRI (Socially responsible investments) if they have a moment of reflection regarding ethics and sustainability before an investment decision. Theory: We apply a deductive approach, by creating an assumption of how humans function according to economics and behavioral science. Due to theory, humans can be seen as rational investors who solely make investment decision based on risk and return. But they can also have strong attitudes and values regarding social responsibility, which because of bounded rationality and cognitive bias tend not to be included as criteria in investment decisions. This creates a dissonance between the person's values and attitudes and their investment decisions. To make people invest more in consonance with their values and attitudes we construct a system 2 nudge that let them reflect about their view of ethics and sustainability before an investment decision. This can lead to increased investments in SRI. Empirical method: The empirical method consisted of a survey experiment in which the participants were asked to make a hypothetical investment decision. The treatment survey contained a system 2 nudge before the investment decision, while the control survey remained neutral. Results: The nudge, or the reflection of attitudes and values by the investor, had no significant effect on their investment decision. This can partly be explained by a wrong assumption of the rational investor who already invested according to their values and attitudes, and by a lack of effectiveness of our system 2 nudge in the context of this study.
440

Women's Human Rights : Issues of Implementation in Sri Lanka

Vega Leyton, Birgitta January 2006 (has links)
<p>This thesis is about issues concerning the implementation of women's human rights in Sri Lanka.</p><p>Sri Lanka has had a conflict between the Government and the Liberation Tigers of Tamil Ealam, LTTE for two decades. Since 2002 there has been a ceasefire agreement in place, which is being violated by both parties. Before being abandoned in 2003, one woman was present during the peace talks that were held.</p><p>In this paper I present the results of my field research conducted in Sri Lanka in November and December of 2005. The aim was to find out how women were active in the peace process since it is stipulated in international conventions that they have a right to participation. During the interviews with women activists it became evident that women were not involved in the official peace process. Therefore the thesis is about women’s human rights in Sri Lanka and the obstacles for their implementation.</p><p>Two main reasons for the lack of implementation of women’s human rights in Sri Lanka are identified. Firstly, for reasons of culture and patriarchal structures, there is a general lack of implementation internationally of women’s human rights. Secondly, the unresolved conflict situation in Sri Lanka, which reflects the unequal power relations between men and women that existed prior to the conflict. The lack of implementation of women’s human rights in Sri Lanka results in women not being present in the political life and they are therefore not part of the official peace process.</p><p>International conventions such as the Convention on the Elimination of Discrimination Against Women, CEDAW and the UN Security Council Resolution 1325 on peace and security are addressed in the thesis in order to examine women’s human rights and their right to participation in politics and peace building.</p><p>Finally, I conclude that in order to include women in the official peace negotiations women need to actively participate in politics. The method presented to ensure such participation is that of affirmative action. It is a measure that falls under the category of temporary measures, which is suggested in CEDAW article 4.1.</p>

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