Can resource dependence and coercive isomorphism explain nonprofit organizations' compliance with reporting standards?

Nonprofit organizations worldwide are confronted with an increasing demand for accountability and improved financial transparency. Financial reporting by nonprofit organizations is no longer an exception, it has become a rule. The usefulness of a financial report to an organization’s stakeholders depends upon its quality. The latter is safeguarded by reporting standards as well as the commitment of the organization to fully implement these standards. Although resource dependence and coercive isomorphism have been used in earlier nonprofit organization research, no empirical research has linked these theories to compliance with financial reporting standards. Using a unique setting in which a large number of (very) large Belgian nonprofit organizations are confronted with far-reaching changes in financial reporting regulations, the effect of resource dependence and coercive isomorphism on accounting and financial reporting compliance is documented

Effects of replacing soybean meal with alternative sources of protein on nutrient digestibility and energy value of sheep diets

The study determined the potential of eight locally produced protein sources to replace soybean meal (SBM) in the diet of sheep. Three in vivo digestibility trials were conducted using a Latin square (3x3, 4x4 and 4x4) experimental design with castrated Chios rams. The authors estimated nutrient digestibility coefficients and energy value of diets with soybean meal (control), lupin seeds (LS), rapeseed meal (RSM), sunflower meal (SFM), fababean seeds (FBS), vetch seeds (VS), pea seeds (PS), flaxseeds (FS), and chickpea seeds (CS). The results showed that the SBM, RSM, and PS diets had similar nutrient digestibility and energy value. The SFM diet had lower organic matter (OM) digestibility than the SBM diet. The FS and SFM diets had similar crude protein (CP) digestibility to the SBM diet. Additionally, FS, VS, and SBM diets had similar energy value. Furthermore, SBM, SFM, VS and FS diets had similar dry matter (DM), neutral detergent fibre (NDF), hemicelluloses, and cellulose digestibility coefficients. The SBM, LS, FBS, and CS diets had similar DM, OM, NDF, hemicelluloses, and cellulose digestibility coefficients. Additionally, SBM, LS, and CS diets had similar energy value. This study reveals that diets with RSM, PS, FS, and LS, compared with diets with SBM, did not have adverse effects on nutrient digestibility and energy value. These results tend to support the idea that some locally available protein sources seem to have the potential to replace SBM in sheep diets.Keywords: Dietary supplementation, nutrition, nutrient digestibility, protein, ruminant

Investments in the digital silk road

This chapter discusses opportunities for the new digital economy, a strategically important factor of the economic growth for contributing to the Central Asia Digital Silk Road concept. Focusing on new opportunities for international cooperation, including the development of digital technologies, the chapter also draws attention to the fact that technology advancement causes changes in the economic system which may result in digital inequality. It argues that the O&G industry can become a key driver of growth and development and could potentially boost competitiveness across all sectors. The authors consider a set of public policies in ICT-related sectors in Kazakhstan. These policies are focusing on diversification from the O&G sector, supporting domestic companies and research, encouraging export-oriented projects, and pushing companies to join international initiatives

The Usability of E-learning Platforms in Higher Education: A Systematic Mapping Study

The use of e-learning in higher education has increased significantly in recent years, which has led to several studies being conducted to investigate the usability of the platforms that support it. A variety of different usability evaluation methods and attributes have been used, and it has therefore become important to start reviewing this work in a systematic way to determine how the field has developed in the last 15 years. This paper describes a systematic mapping study that performed searches on five electronic libraries to identify usability issues and methods that have been used to evaluate e-learning platforms. Sixty-one papers were selected and analysed, with the majority of studies using a simple research design reliant on questionnaires. The usability attributes measured were mostly related to effectiveness, satisfaction, efficiency, and perceived ease of use. Furthermore, several research gaps have been identified and recommendations have been made for further work in the area of the usability of online learning