Internet financial reporting adoption: exploring the influence of board role performance and isomorphic forces

Purpose – This study aims to examine the contribution of board role performance and isomorphic forces on internet financial reporting. Design/methodology/approach – This study is cross-sectional and correlational. Data were collected through a questionnaire survey of 40 financial services firms. The study’s unit of analysis was afirm. Chief Internal Auditors and Chief Finance Officers were the study’s unit of inquiry. Data were analyzed through correlation coefficients and linear regression using Statistical Package for Social Sciences. Findings – The results suggest that board role performance and isomorphic forces are significant predictors of internetfinancial reporting. However, board role performance is not a significant predictor of internet financial reporting in the presence of isomorphic forces. The control and strategic roles of the board arepositively and significantly associated with internetfinancial reporting unlike the service role. Only thecoercive isomorphism is positively and significantly associated with internetfinancial reporting unlike thenormative and mimetic isomorphism. Originality/value – This study provides initial empirical evidence on the contribution of board role performance and isomorphic forces on internet financial reporting using evidence from Uganda’s financial service firms. To the researcher’s knowledge, this is the first perception-based study on internet financial reporting.Objetivo - Este estudio tiene como objetivo examinar la contribución del desempeño del rol de la junta y las fuerzas isomórficas en la información financiera en Internet. Diseño / metodología / enfoque - Este estudio es transversal y correlacional. Los datos se recopilaron mediante un cuestionario a 40 empresas de servicios financieros. La unidad de análisis del estudio fue una empresa. Los auditores internos jefes y los directores de finanzas fueron la unidad de investigación del estudio. Los datos se analizaron mediante coeficientes de correlación y regresión lineal utilizando el paquete estadístico para ciencias sociales. Recomendaciones - Los resultados sugieren que el desempeño del rol de la junta y las fuerzas isomórficas son predictores significativos de los informes financieros en Internet. Sin embargo, el desempeño del rol de la junta no es un predictor significativo de los informes financieros de Internet en presencia de fuerzas isomórficas. Los roles estratégicos y de control de la junta están asociados positiva y significativamente con los informes financieros en Internet, a diferencia del rol de servicio. Solo el isomorfismo coercitivo se asocia positiva y significativamente con la información financiera en Internet, a diferencia del isomorfismo normativo y mimético. Originalidad / valor - Este estudio proporciona evidencia empírica inicial sobre la contribución del desempeño del rol de la junta y las fuerzas isomórficas en la presentación de informes financieros en Internet utilizando evidencia de las empresas de servicios financieros de Uganda. Según el conocimiento del investigador, este es el primer estudio basado en la percepción sobre la presentación de informes financieros en Internet

Breeding banana (Musa spp.) for drought tolerance: A review

Drought is a major abiotic stress affecting banana production worldwide, leading to yield losses of up to 65%. Consequently, numerous efforts to understand and mitigate drought effects that include developing tolerant crop varieties are ongoing in several banana breeding programmes. The breeding efforts, however, have been greatly slowed down by inherent banana problems (polyploidy and male or female sterility) and complexity of drought tolerance (reportedly controlled by several genes). This review summarizes the pertinent research findings on water requirements of banana for its proper growth and productivity, symptoms of drought‐sensitive varieties and field management strategies to cope with drought stress. The coping strategies deployed by resistant cultivars include high assimilation rates and water retention capacity as well as minor losses in leaf area and gaseous exchange. Reduced bunch weight, leaf chlorosis, wilting and strangled birth are underlined to be directly associated with drought susceptibility. Integration of conventional, molecular breeding and biotechnological tools as well as exploitation of the existing banana genetic diversity presents a huge opportunity for successful banana improvement

The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance

Purpose: The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence fromsmall business enterprises (SBEs) of an African developing economy. Design/methodology/approach ? This study used a quantitative research approach where questionnaires with close-ended questions were used. This study?s research design was cross-sectional and correlational. Usable questionnaires were received from 214 managers of SBEs and data were analysed with the help of SPSS v22 and MedGraph program (Excel version). Findings ? Adoption of electronic tax system is a partial mediator in the association between attitude towards electronic tax system and tax compliance. Results further indicate that adoption of electronic taxsystemand attitude towards electronic tax system are significantly associated with tax compliance. Research limitations/implications ? This study was cross-sectional and monitoring changes in behaviour over time was not possible. The study used a quantitative research approach and this limits respondents from expressing their feelings fully. The study was conducted in Uganda and it is possible that the results of this study can be generalized to developing countries with environments similar to that of Uganda.Originality/value ? Whereas there has been a number of studies on tax compliance this study provides an initial empirical evidence on the mediation effect of adoption of electronic tax system in the relationshipbetween attitude towards electronic tax system and tax compliance using evidence from SBEs of an African developing economy ? Uganda.Objetivo: El prop?sito de este documento es examinar el efecto mediador de la adopci?n del sistema tributario electr?nico en la relaci?n entre la actitud hacia el sistema tributario electr?nico y el cumplimiento tributario utilizando evidencia de peque?as empresas de una econom?a africana en desarrollo. Dise?o/metodolog?a/enfoque - Este estudio utiliz? un enfoque de investigaci?n cuantitativa con cuestionarios de preguntas cerradas. El dise?o de la investigaci?n fue transversal y correlacional. Se recibieron cuestionarios utilizables de 214 gerentes de peque?as empresas y los datos se analizaron con la ayuda de SPSS v22 y el programa MedGraph (versi?n Excel).Resultados - La adopci?n del sistema tributario electr?nico es un mediador parcial en la asociaci?n entre la actitud hacia el sistema tributario electr?nico y el cumplimiento tributario. Los resultados indican adem?s que la adopci?n del sistema tributario electr?nico y la actitud hacia este est?n significativamente asociados con el cumplimiento tributario. Limitaciones/implicaciones de la investigaci?n - Este estudio fue transversal y no fue posible monitorear los cambios en el comportamiento a lo largo del tiempo. Utiliz? un enfoque de investigaci?n cuantitativa y esto limita a los encuestados a expresar totalmente sus percepciones. El estudio se realiz? en Uganda y es posible que los resultados puedan generalizarse a pa?ses en desarrollo con entornos similares. Originalidad/valor - Si bien se han realizado varios an?lisis sobre el cumplimiento tributario este estudio proporciona una evidencia emp?rica inicial sobre el efecto de mediaci?n de la adopci?n del sistema tributario electr?nico en la relaci?n entre la actitud hacia el sistema tributario electr?nico y el cumplimiento tributario utilizando evidencia de empresas peque?as de una econom?a africana en desarrollo (Uganda)

NGO Legitimacy as a Continuous Negotiation Process : Fostering ‘Good Citizenship’ in Western Uganda

The article draws on and contributes to debates on the legitimacy of non-governmental organizations (NGOs) engaged in development, defining organizational legitimacy as a social construct that is continually negotiated in relationships with diverse audiences. To explore the negotiated nature of NGO legitimacy, the article examines the efforts of a Ugandan NGO, Kabarole Research and Resource Centre (KRC), to foster citizens’ capacities in rural communities in the western part of the country. Drawing on interviews and participant observation, we scrutinize the ways in which KRC balances between different and even contrasting legitimacy expectations stemming from three types of encounters significant to the NGO: those with international collaborators, community members, and local government. We show how international collaborators prioritize support for active citizenship, manifested in mobilizing to claim rights and accountability; village residents emphasize good citizenship, comprising a secure livelihood and community contributions; and local government endorses citizenship characterized by fulfilling obligations. The NGO must balance between those expectations to secure funding, fulfil their empowerment mission, and maintain their ability to act without restrictions. In conclusion, the article argues for a notion of NGO legitimacy as a state of continual negotiation, wherein the specificities of significant audiences and the nature of the negotiations vary, based on the activities and contexts of any particular development NGO.peerReviewe

Intellectual capital and sustainability reporting practices in Uganda

Purpose: the objective of this study is to investigate the association between intellectual capital (IC) and sustainability reporting practices in Uganda. The study further examines how individual IC elements (human, structural and relational capital) affect sustainability reporting practices. Design/methodology/approach: this study employs a questionnaire to collect data. Data is analyzed using multiple regression analysis. Findings: results indicate that IC is significantly associated with sustainability reporting practices. The study also found that human capital and relational capital elements have a positive effect on sustainability reporting practices while structural capital element does not have a significant effect. Practical implications – Financial services firms should ensure that they have higher IC levels for improved sustainability reporting practices especially the human and relational capital. Originality/Value: this study is one of the few studies that examine sustainability reporting by financial services firms in a country where the capital markets are still in their infancy and the major source of external financing are the banks. Its major contribution lies in its focus on how the key intellectual capital components explain variations in sustainability reporting practices among financial services firms in Uganda. <br/

Climbing the Ladder? Community Perspectives on Learning to Be a Good Citizen in Uganda

This chapter examines the ways in which members of a rural community in Western Uganda perceive and conceptualize diverse ways of learning to be a good citizen. It analyzes data generated by means of a tool called the ‘ladder of citizenship’, which facilitated explication of local ideas concerning good citizenship, and reflections on how one can ‘climb the ladder’, thus learning to be a better citizen. The chapter draws on, first, the concept of cultural citizenship, which understands citizenship as a continuous learning process that takes place through interaction in informal settings, and second, the notion of folk pedagogies that refers to people’s own conceptualizations of learning. The chapter establishes how the idea of good citizenship revolves mainly around one’s role in the local community. It further identifies five categories of participants’ ideas of learning citizenship, including heredity (obuzalirwaana), religion (ediini), copying and observation (kukopa), challenges (ebizibu) and education and training (kusomesebwa).peerReviewe

Sustainable Futures in Africa (SFA): Tapping into local people’s knowledge for environmental sustainability

No abstract available

Reactions of Musa Genotypes to Drought Stress

Experiments were conducted at Makerere University Research Institute Kabanyolo (MUARIK), Uganda to identify the factors enabling the plant resistance and adaptability to drought stress in banana. Six banana cultivars (Nfuuka (AAA-EA); Sukalindizi (AB); French Plantain (AAB); Gros Michel (AAA); Lep Chang Kut (BBB) and FHIA-02 (AAAA) were subjected to 4.5 weeks of water stress during which soil moisture tension rose to over 400 mbar in potted experiments. Soil moisture tension of &gt;400 (mbar) significantly (P&lt;0.05) reduced growth, green leaf area, photosynthetic rate, stomatal conductance and sub-stomatal CO2 concentration. Cultivar Sukalindizi recorded significantly (P&lt;0.05) lower transpiration rate and sub-stomatal CO2 but high assimilation rate indicating adaptability and resistance to drought stress, while cultivar Lep Chang Kut showed significantly (P&lt;0.05) high transpiration rate and sub-stomatal CO2 concentration but low assimilation rate, leaf water retention capacity (44.5%) and stomatal conductance indicating its sensitivity to drought stress. The results from Lep Chang Kut were contrary to the concept that Musa balbisiana containing genomes have drought stress resistance. Gros Michel (AAA) and FHIA-02 (AAAA) exhibited stress resistance by retaining a high green leaf area (Y= -60.12x + 3261.5 and Y= -59.83x + 2558, respectively) and intermediate leaf water retention capacity (50.7 and 55.3%, respectively). Cultivar French Plantain (AAB) also exhibited intermediate moisture retention capacities (57.9%) indicating intermediate sensitivity to drought stress. The East African Highland banana Nfuuka had the lowest leaf water retention capacity (28.0%), indicating its sensitivity to drought stress.Des essais ont \ue9t\ue9 men\ue9s \ue0 l\u2019institut de recherche del\u2019Universit\ue9 de Makerere, Kabanyoro (MUARIK), Uganda pour identifier de facteurs permettant l\u2019adaptabilit\ue9 et la r\ue9sistance de plantes au stress due \ue0 la r\ue9cheresse. Six cultivars de bananes (Nfuuka (AAA-EA); Sukalindizi (AB); French Plantain (AAB); Gros Michel (AAA); Lep Chang Kut (BBB) et FHIA-02 (AAAA) ont \ue9t\ue9 soumis pendant 4 semaines et demie au stress d\u2019eau jusqu\u2019 \ue0 une tension d\u2019humidit\ue9 du sol de 400 mbar dans une experience en pots. La tension d\u2019hum\ueedit\ue9 du sol sup\ue9rieur \ue0 400 mbar a r\ue9duit significativement (P&lt;0.05) le croissance, la surface foliaire verte, le taux photosynth\ue9tique, la conductance de stomate et la concentration sous-stomatique du CO2. Le cultivar Sukalindizi a eu un taux le plus bas de transpiration, de dioxyde de carbone sub-stomatique, mais un taux d\u2019assimilation \ue9lev\ue9 indiquant une adaptabilit\ue9 et r\ue9sistance au stress \ue0 la s\ue9cheresse, alors que le cultivar Lep Chang kut a eu un taux \ue9lev\ue9 de transpiration et de dioxyde de carbone sub-stomatique mais un taux bas d\u2019assimilation, de capacit\ue9 de retension en eau de la feuille (44.5%) et de conductance stomatique montrant une sensitivit\ue9 au stress \ue0 la s\ue9cheresse. Les r\ue9sultats de Lep Chang kut ont \ue9t\ue9 contraires au concept que Musa balbisiana contenant de g\ue9nomes poss\ue8de une resistance au stress \ue0 la secheresse. Gros Michel et FHIA ont montr\ue9 une r\ue9sistance au stress en maintenant une surface foliair\ue9 verte \ue9lev\ue9e (Y = 60.12x + 3261.5 et Y = 59.83x + 2558 respectivement) et une capacit\ue9 de retension en eau de la feuille intermediaire (50.7 et 55.3% respectivement). Les cultivars Kayinja et French Plantain ont eu des capacit\ue9s de retension en eau foliaire de 54.7 et 57.9% respectivement montrant une sensitivit\ue9 intermediaire au stress \ue0 la s\ue9cheress. La banane Nfuuka des hautes terres de l\u2019Afrique de l\u2019Est a eu la plus faible capacit\ue9 de r\ue9tension en eau foliaire (28.0%), montrant sa sensitivit\ue9 au stress \ue0 la s\ue9cheresse

Corporate governance practices in microfinance institutions: Evidence from Uganda

The purpose of this paper was to identify the corporate governance practices of Micro-finance institutions and to suggest strategies for improving corporate governance in Micro-finance institutions. This study was cross sectional and used a survey research design. Usable questionnaires were received from 179 respondents. Active Micro-finance institutions' members were the study’s unit of inquiry. We analysed data with the help of statistical package for social scientists (SPSS). Findings suggest that Micro-finance institutions have boards though not effective, there are no fully constituted board committees, shareholders rights are sometimes not respected and accountability failures are common. Results further indicate the strategies for improving corporate governance such as having a board in place with financial expertise. Results are useful in policy formulation for example, Micro-finance institutions need to be regulated and a corporate governance code need to be put in place