The Applicability of Fraud Triangle in Determining Employee Frauds in Public Sector Entities in Sri Lanka (Published)
The purpose of the study is to identify the determinants of employee frauds in public sector entities in Sri Lanka. The study employed the elements of fraud triangle, opportunity, pressure and rationalization as independent variables and employee fraud as dependent variable. The data is collected from Government Accountants who are working for public sector entities in Sri Lanka and it was analyzed through structural equation modeling with AMOS statistical software. It is found that opportunity and pressure are stisticaly significant in determining employee frauds in public sector entities in Sri Lanka. As such, it is recommended that to design and implement sound internal control and governance framework in public sector entities in Sri Lanka in order to combat against employee fraud. This paper aims at broadening knowledge of top level management of public entities, policy makers, auditors, forensic accountants, regulators and other stakeholders on combating employee frauds in public sector entities in Sri Lanka.
Keywords: Opportunity, Pressure, employee Fraud, rationalization
Opportunity of Organic Farming to Improve Socio-Economic Life of Nepalese Farmers (Published)
Organic farming is important for the good health of human beings and environment. Number of organic farmers is increasing in Nepal because of the increasing awareness on environment and climate change. The aim of this study was to explore the opportunity of organic farming to improve the socio-economic life of Nepalese farmers. The study was based on the mixed research design. Data was collected from four districts of Nepal and purposively 578 organic farmers were selected. The study shows that main source of Nepalese farmer is agriculture and conventional farming practice was more similar to the organic farming so that there is very easy to practice of organic farming. Demand of organic product is increasing in the National and international market and farmers are getting good return also. increased awareness on climate change, message dissemination from the experiences farmers and experts, economic benefit, social recognition, support of concerned organization are some factors which supporting to create the opportunity of organic farming. There is need of wider dissemination of benefit of organic farming and local development plan should address and implement the activities to train the farmers.
Keywords: Nepalese Farmers, Opportunity, Organic farming, Socio-Economic Life
Opportunity of Organic Farming to Improve Socio-Economic Life of Nepalese Farmers (Published)
Organic farming is important for the good health of human beings and environment. Number of organic farmers is increasing in Nepal because of the increasing awareness on environment and climate change. The aim of this study was to explore the opportunity of organic farming to improve the socio-economic life of Nepalese farmers. The study was based on the mixed research design. Data was collected from four districts of Nepal and purposively 578 organic farmers were selected. The study shows that main source of Nepalese farmer is agriculture and conventional farming practice was more similar to the organic farming so that there is very easy to practice of organic farming. Demand of organic product is increasing in the National and international market and farmers are getting good return also. increased awareness on climate change, message dissemination from the experiences farmers and experts, economic benefit, social recognition, support of concerned organization are some factors which supporting to create the opportunity of organic farming. There is need of wider dissemination of benefit of organic farming and local development plan should address and implement the activities to train the farmers.
Keywords: Nepalese Farmers, Opportunity, Organic farming, Socio-Economic Life
EQUAL EDUCATION OPPORTUNITY AND EGALITARIANISM (Review Completed - Accepted)
Egalitarianism is that of a principle in which all people in a society have equal rights and receive impartial treatment in the same circumstances. Equal educational opportunity can be possible through the establishment and operation of various grants and scholarship awards. Loan scheme from which students can borrow to finance the costs of education should be established and effectively operated. Putting all these and other measures into effect, most often requires much more money than many societies can afford and more commitment than most decision-makers and implementers of education policies can make. People of diverse backgrounds, including scholars, sociologist, political scientist, philosophers, statesmen and educators are interested in the achievement of the ideal of egalitarianism in the societies. In this paper therefore, the concept of egalitarianism is examined and applied to education. The various ways of achieving egalitarianism through the provision of equal opportunities to individuals in education are considered. The roles of educational stakeholders in ensuring the principles of egalitarianism are adhered to at different levels of educational systems. Conclusion and recommendation were given
Keywords: Education, Egalitarianism, Equal treatment., Opportunity
