Tag Archives: Standards

Quality Assurance and Standards in Primary Education in Nigeria (Published)

Quality education in nation building is essential in any growing country like Nigeria. It is based on this background that this paper tries to examine the importance of quality assurance in our education system. It went further to x-ray the needs for quality assurance strategies for establishing quality assurance, the roles of educational managers in assuring quality education in Nigeria and challenges facing quality assurance, The paper also recommended that the government of Nigeria should formulate policy that will last for a long time concerning education system in the country, quality in education system should therefore focus on optimal development of skills, knowledge, values, attitudes, morals and capabilities of the recipients with emphasis on those relevant to the individual and the society and government should provide enabling environment for attaining of quality education in Nigeria.

Keywords: Primary Education, Quality Assurance, Standards

Did Embraer Succeed in Adopting the International Financial Reporting Standards (IFRS) in Brazil (Published)

This article investigates the challenges that the Brazilian Aeronautics Company Embraer (Empresa Brasileira de Aeronáutica), faced to adapt its accounting system to the IFRS standards, adopted in Brazil in 2010. International Financial Reporting Standards (IFRS) were created by the International Accounting Standards Board (IASB), and IFRS Foundation in 2001, with the objective of unifying different business accountability standards in European Union (EU). From 1973 to 2001, the International Accounting System (IAS) was issued by the Board of the International Accounting Standards Committee (IASC). On April 1st 2001, the International Accounting Standards Board (IASB) created the International Accounting Standards (IAS), through the adoption of the existing IAS and the Standing Interpretations Committee standards (SICs). The IASB, then gave birth to International Financial Reporting Standards (IFRS), which spread very fast through European Union, and then to the rest of the world. Brazilian Federal Government adopted its standards nine years later, in 2010. Since then, the major Brazilian and multinational companies are facing challenges to harmonize their accountability system to the IFRS standards. This article investigates how Embraer, the first company in the Brazilian aeronautics segment, adapted to the IFRS standards, since its implementation in 2010. We analyzed Embraer’s IFRS demonstratives, in comparison to a European equivalent competitor, Airbus, throughout 2010-2015 periods. Finally, we brought managerial recommendations, as well as future research implications.

Keywords: Accounting Systems, Embraer, Financial Reporting, International, Standards

Analysis of Data With Statistical Evidence of Educational Technology Standards Implementation in Basic Schools in Ghana (Published)

At a time of educational expansion, improving the quality of education and training is a critical issue and ICT is known in enhancing the quality of education in several ways by increasing learner motivation and engagement, by facilitating the acquisition of basic skills, as well as a transformational tool which, when used appropriately, can promote the shift to a learner-centered environment. The research aimed in bringing out how technology is to be incorporated into education as a means of Transforming Learning Environments for a better achievement of educational standards Analysis of data gathered gave a statistical evidence of Educational Technology implementation in basic schools in Ghana by teachers and the aspiration to promote an environment of professional learning using ICT by Administrators.

Keywords: Educational Technology, Standards, Statistical Evidence, basic schools, data

How do financial institutions in Pakistan operate on corporate social responsibility standards? (Published)

This article has been based on the analysis of CSR practices of financial institutions in Pakistan and their evaluation on the performance of organizations. The objectives of this article are: a) analyzing the literature regarding CSR practices in the financial industry, b) evaluating the CSR practices followed by organizations in financial industry in Pakistan, c) identifying the perceptions of  customers and general public towards CSR practices of organizations in Pakistan and d) proposing suggestions to organizations in Pakistan for improving their CSR practices. For evaluating the objectives of study, primary data has been used in this study. For this purpose, the researcher targeted a sample of 170 employees of financial institutions from Rawalpindi.  This sample was selected through random sampling technique. 152 appropriately filled questionnaires were obtained and it resulted in 89.41% response rate. Through statistical analysis of study, it was found that environmentally sustainable practices, philanthropic practices and stakeholder relations are positively related with the organizational performance. On the other hand, this study also concluded that legal compliance has not been related with the organizational performance. This article concluded that CSR practices do influence organizational performance in Pakistan’s financial industry. This study provided a foundation to future researchers to take a large sample of organizations and expand scope of the current study

Keywords: Corporate Social Responsibility, Pakistan operate, Standards, financial institutions

Perusing Sustainable Development Goals: The Role of Social Standards in UK Based Firms (Published)

As a consequence of the changing conditions of doing business, the number of industrial and company-specific codes of conduct, as well as social and environmental standards is increasing rapidly. The decision to adopt such standards and to develop effective implementation strategies has engrossed managers at all levels and in all types of organisations in recent years. Some organisations have claimed that compliance issues have been determining their bottom-line and business performance in the market place. This conceptual paper addresses the challenge of how sustainable development can be achieved, suggesting that social and environmental standards has a part to play within the paradigm of sustainable development. Three specific internationally established standards are discussed: Environmental Management system (EMS), Life Cycle Assessment (LCA), and Fair Trade. These institutionalized approaches are described and then contrasted in relation to a number of different factors. The paper concludes that the implementation of social standards principles in UK can contribute to the development of long-term sustainable development goals.

Keywords: Standards, Sustainable Development, environmental management.