An assessment of the impact of organizational culture on employee performance

Understanding the dynamism of organizational culture and its relationship to employee performance is very crucial to organizational strategic objectives. The primary aim of this paper is to assessthe impact of organizational culture on employee performance. Literature review and library research are adopted to assess how the culture of an organization impacts upon processes, employees and systems in an organization. The performance management system has been measured by balanced scorecard and by understanding the nature and ability of systems of culture of an organization.Certain dimensions of culture have been identified so far and research findings indicate that value and norms of an organization are based upon employee relationship. The goal of an organization is to increase level of performance by designing strategies.Keywords: Impact, Organization culture, Employee performance, organizational goal

Effect of Cognitive Apprenticeship Instructional Method on Auto-Mechanics Students

This study focused on the effect of cognitive apprenticeship instructional method on the achievement of auto-mechanics students in Rivers State, Nigeria. A quasi-experimental pre-test design with an experimental and non-equivalent control group was adopted. The population of the study comprised all the 212 second-year auto-mechanics students of the four technical colleges in Rivers State, no sampling was carried out as the entire population of the students was used. Three instruments were used for data collection. These were cognitive apprenticeship instructional lesson plans, which served as the treatment, traditional lesson plans, and an auto-mechanics achievement test. Five research questions and five hypotheses were formulated, mean and standard deviation was used to analyse the data for answering the research questions while analysis of covariance (ANCOVA) was used to test the hypothesis at 0.05 level of significance. The study found that the students taught with cognitive apprenticeship instructional method tended to have higher mean post-test scores in the auto-mechanics achievement test than those taught with the conventional lecture method. Based on this, it was recommended that auto-mechanics teachers should always adopt cognitive apprenticeship instructional components, namely: modelling, scaffolding, coaching, articulation and exploration. This will enable them to cater for the diverse learning styles of the students

The Impact of Ownership Structure and External Audit on Accruals and Real Activities Earnings Management in Jordan

Agency theory predicts that ownership structure monitoring mechanisms can effectively align the interests of managers with those of the shareholders. In additions, it views external audit as a function that lends credibility to the information disclosed in financial reports. Prior research sustains these predictions in developed markets such as in the US. However, institutional settings such as ownership structure and regulatory oversight bodies differ around the world and accordingly, the sustainability of agency theory predictions might also differ. Further, little research differentiates between accruals and real activities earnings management in contexts such as the Jordanian where ownership is concentrated, investors’ protection is weak and capital market is still evolving. Therefore, this study addresses these issues and investigates the validity of agency theory predictions concerning the effectiveness of ownership structure and external audit monitoring mechanisms in mitigating both accruals and real activities earnings management in Jordan. In this study, four measures of earnings management are estimated through the models of Kothari et al. (2005) and Roychowdhury (2006). Magnitudes of abnormal accruals are obtained from the former model and magnitudes of abnormal cash flow from operating activities, abnormal production costs and abnormal discretionary expenses are obtained from the latter model. As a result, four empirical models are constructed in which the estimated earnings management measures represent the dependent variables. Independent variables in each empirical model are the same and are classified into three categories: first, ownership structure variables include ownership concentration, controlling shareholders, institutional ownership and foreign ownership. The second category includes external audit quality measured by auditor size. Third, a set of control variables include board size, leverage, growth and firm size. These models are tested using the population of all manufacturing firms listed on Amman Stock Exchange over the period 2005 – 2008. The results reveal that controlling shareholders appear effective in constraining accruals manipulations, sales manipulations and production costs manipulations. As for manipulations in discretionary expenses, the results show that only high levels of institutional ownership can effectively deter abnormal discretionary expenses. Moreover, contrary to the popular convention, the results suggest that non-big 5 auditors in Jordan who in fact mitigate abnormal accruals not big 5 auditors. Finally, no evidence is found supportive of the substitutive effect. That is, firms that are prevented from managing their earnings through accruals due to the enhanced scrutiny of non-big 5 auditors, do not resort to sales manipulations, production costs manipulations or discretionary expenses manipulations as substitutes to achieve desired levels of reported earnings. Given these findings, the present study provides understanding and extension for agency theory literature that focuses on earnings management in general and in emerging markets in particular. It highlights challenges to applicability of agency theory in emerging markets where corporate governance mechanisms are supposed to mitigate the practice of earnings management. As such, these findings could be helpful to investors and other stakeholders in making rational contractual decisions, especially when such decisions involve non-owner-controlled firms. Finally, Amman Stock Exchange could impose the corporate governance codes that actively promote internal corporate governance mechanisms to restrain accruals and real activities earnings management

The Effect of Modern Scientific Management in the Development of Scientific Specializations in Saudi Universities Case Study: Emerging Saudi Universities "Majmaah University"

The objective of this research is to investigate the effect of modern scientific management in the development of scientific disciplines in Saudi universities, (Case Study: Saudi universities emerging "MU"), and through a review of the position of management science colleges in Saudi universities arising from these modern scientific management private science colleges (College Medicine, medical science and applied, and Engineering) University collected under the study, assessing the contribution modern scientific management in the management and development of these scientific disciplines such universities emerging, and shed light on the most important gains for these disciplines and that could be achieved in the light of the application management system modern scientific , and trying to figure out visions and future plans for this science colleges and specializations of different universities of this in this administrative area of modern scientific, giving a clear idea and comprehensive information about the development of modern scientific management, and discovering this area of ??science, and technology, and modern methods can be used to achieve many of the benefits The gains of these academic institutions, particularly the University collected under the study, and to identify the most important problems and obstacles and difficulties faced by these universities Arabia emerging and science colleges at the University consolidated under study in the application of administrative system Recent scientific work to find treatments and solutions to these obstacles and problems, leading to the presence of scientific management Recent evolution of these scientific disciplines and its various Saudi universities emerging private universities under study. This research has achieved health hypothesis that there is a statistically significant positive (positive correlation) between the development of strong scientific disciplines and the application of modern scientific management university arising under study. And that there is a relationship statistically significant positive (positive correlation) between the development of strong performance of employees of the scientific disciplines and the application of modern scientific management university arising under study. There is also a statistically significant relationship positive (positive correlation) between the development of strong performance of faculty members of the scientific disciplines and the application of modern scientific management university arising under study. Through assumptions made researcher concluded that modern scientific management have a significant impact and clear in the development of scientific disciplines in Saudi universities arising under study

Comparative Study of Preconceived Scientific Ideas Held by Different Groups of Junior Secondary School Students in Niger State, Nigeria

This study investigates the preconceptions of junior secondary school students in Niger State on scientific ideas. The sample was made up of three hundred and sixty (360) junior secondary school students (JSSS I) who were randomly selected from twelve secondary schools. Four schools in each three educational zones with thirty (30) students from each school (15 males and 15 females) were used. The research instrument used was a 24 items of preconceptions on scientific ideas scale (POSIS) adapted by the researcher to obtain students’ preconceptions on scientific ideas. Five experts in science education validated the instrument. A reliability coefficient of 0.78 and 0.80 were obtained for the instrument using test-retest method and Cronback alpha analysis respectively. Four hypotheses were formulated and tested. Data collected by means of the instruments were analyzed using the mean, standard deviation, t-test and ANOVA statistics. The study revealed that the gender of the respondents did not influence their preconceived knowledge on scientific ideas. (t-cal=1.42, df =358, p< 0.05). The preconceptions across the three educational zones in the state did not differ significantly. (F-cal=2.76, DF= 357 and 2, p< 0.05). There was no significant difference between the responses of students from rural and urban schools on preconceived ideas about selected scientific ideas. (t-cal=1.36, df =477, p< 0.05). However, it is revealed that the private school students responded more positively to the statements than did their counterparts in public schools. (t-cal=3.28, df= 477, p< 0.05).  Based on the findings, recommendations were made, among others, that science curriculum for Nigeria be reviewed to include basic ethnographic and ethno science concepts which will facilitate the deep understanding of scientific concepts and acquisition of appropriate scientific skills. Keywords: Preconceptions, Scientific ideas, School Location and Typ

Examination of the AAOIFI pronouncement on Sukuk Issuance and its implication on the Future Sukuk structure in the islamic capital market in Malaysia.

The Shariah compliant bond defined as "sukuk" has become one of the most dynamic tools for capital mobilization in both the Islamic and conventional capital markets. ItseQ' rapid growth and development has proved it to be a viable tool for raising capital in the international capital markets through Islamically acceptable structures. By the end of2007, the total issues value was estimated at USS35 billion. However, the recent AAOIFI pronouncement on sukuk has created some fear among the investment sectors as well as the sukuk industry. The AAOIFI preannouncement has resulted in the existence of additional standards that have to be observed by the issuers in order to comply with the Shariah rules and regulations. This has somehow slowed down the growth of the instrument in the first quarter of the year 20 II. Although the pronouncement has some impacts and implications on the sukuk industry. there is still an optimism of things gelling better as it moved further. According to some of the statistics, sukuk issuance in the GCC region has increased by 17%, last year to US$I7 billion, which is 30% more than conventional paper debt. In this context, the paper is trying to examine the AAOIFI pronouncement on the shariah compliance issues ofsukuk structuring, its impacts and implications on the future issue