Sabaragamuwa University Journal最新文献_第2页

The Impact of Financial Reporting Practices on Performance: A Study of Small and Medium Enterprises in Rathnapura District, Sri Lanka 财务报告实务对绩效的影响:斯里兰卡Rathnapura地区中小企业的研究

Sabaragamuwa University Journal Pub Date : 2020-12-31 DOI: 10.4038/SUSLJ.V18I1.7750

H. Jayawardane, G. Gamlath

{"title":"The Impact of Financial Reporting Practices on Performance: A Study of Small and Medium Enterprises in Rathnapura District, Sri Lanka","authors":"H. Jayawardane, G. Gamlath","doi":"10.4038/SUSLJ.V18I1.7750","DOIUrl":"https://doi.org/10.4038/SUSLJ.V18I1.7750","url":null,"abstract":"The objective of the study is to examine the impact of ﬁnancial reporting practices on the ﬁnancial performance of small and medium enterprises (SMEs) in Rathnapura District, Sri Lanka. This empirical study is based on the primary data through face to face interviews and administered questionnaires and secondary data through examining subject related books, published research papers, websites, statistical reports of the Central Bank of Sri Lanka and other institutions, and their speciﬁc regulatory factsheets. Data were collected from the total selected sample of 60 SMEs Statistical tools; hypothesis testing, descriptive statistics, and Multiple Regression Analysis are used to analyze and ﬁnd the result of the study. The designated measures of ﬁnancial reporting practices are ﬁnancial reporting practices, investment analysis practices, Inventory management practices, cash management practices, and ﬁxed assets management practices. The ﬁndings revealed that among the ﬁve selected independent variables, there was a variation of 93% (Approx.) of the ﬁnancial performance of SMEs due to changes in ﬁnancial reporting practices, investment analysis practices, inventory analysis practices, cash management practices and ﬁxed assets management practices that have been depicted in the model. Out of ﬁve variables, FR, IA, and FA management practices are highly supported to better ﬁnancial performance than that of the INA and CM practices. This paper provides useful information to the Government Ministries, Central Bank of Sri Lanka, Professional Bodies SME owners, researchers, accounting practitioners and other stakeholders in Sri Lanka for their involvement in making eﬀorts to the future development of SMEs.","PeriodicalId":363402,"journal":{"name":"Sabaragamuwa University Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130492841","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Nitrogen Uptake, Utilisation and Use Eciency of Dierent Wheat Species 不同小麦品种氮素吸收、利用及利用效率研究

Sabaragamuwa University Journal Pub Date : 2020-12-31 DOI: 10.4038/SUSLJ.V18I1.7754

K. Fernando, D. Sparkes

{"title":"Nitrogen Uptake, Utilisation and Use Eciency of Dierent Wheat Species","authors":"K. Fernando, D. Sparkes","doi":"10.4038/SUSLJ.V18I1.7754","DOIUrl":"https://doi.org/10.4038/SUSLJ.V18I1.7754","url":null,"abstract":"Breeding wheat (Triticum aestivum L.) for high nitrogen use eﬃciency while maintaining adequate yield, is widely accepted as one of the approaches to maximise farmers’ revenue and minimise pollution risk. However, due to random hybridization events during evaluation and selective breeding for high yield, genetic diversity of existing bread wheat is narrowed down. The present study was conducted to investigate the nitrogen use eﬃciency and its components of ancient wheat species, a potential source to expand the genetic diversity of bread wheat. Three ﬁeld experiments were carried out in 2012, 2013 and 2014 at Sutton Bonington Campus, University of Nottingham, UK. Ten genotypes belonging to einkorn, emmer, spelt and modern bread wheat were used as genetic materials of the experiments and three nitrogen levels were compared. Nitrogen uptake eﬃciency, nitrogen utilisation eﬃciency and nitrogen use eﬃciency were calculated at harvest. Nitrogen use eﬃciency among genotypes varied signiﬁcantly and bread wheat recorded the highest value followed by spelt, emmer and einkorn. However, in general, nitrogen uptake eﬃciency was high in emmer and spelt compared to bread wheat. Nitrogen utilisation eﬃciency of bread wheat was always higher than ancient wheat genotypes resulting in high nitrogen use eﬃciency. Nitrogen supply has a negative relationship with nitrogen uptake eﬃciency. According to the results, it can be concluded that ancient wheat genotypes uptake more nitrogen hence high nitrogen uptake eﬃciency when compared to modern bread wheat. However, the ability to utilise nitrogen in the plants to develop grains is high in modern bread wheat.","PeriodicalId":363402,"journal":{"name":"Sabaragamuwa University Journal","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134150460","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impact of Samurdhi Program on Poverty Alleviation: An Empirical Investigation of Samurdhi Beneﬁciaries in Kopay DS Division in Jaﬀna district Samurdhi项目对扶贫的影响:贾夫纳地区Kopay DS部门Samurdhi受益人的实证调查

Sabaragamuwa University Journal Pub Date : 2020-12-31 DOI: 10.4038/SUSLJ.V18I1.7752

H. Thavarasasingam, S. Balagobei

{"title":"Impact of Samurdhi Program on Poverty Alleviation: An Empirical Investigation of Samurdhi Beneﬁciaries in Kopay DS Division in Jaﬀna district","authors":"H. Thavarasasingam, S. Balagobei","doi":"10.4038/SUSLJ.V18I1.7752","DOIUrl":"https://doi.org/10.4038/SUSLJ.V18I1.7752","url":null,"abstract":"The aim of this study is to investigate the impact of Samurdhi Program on poverty alleviation in Kopay DS Division. Two hundred questionnaires were issued to the Samurdhi beneﬁciaries of Kopay DS division, in Jaﬀna district, Sri Lanka Such as Kopay north (J/262),Irupalai South (J/257), Urelu (J/267) and Urumpirai south (J/265) divisions. Urelu (J/267) and Urumpirai south (J/265) divisions. Out of which, 177 questionnaires only could be collected. Hence, 177 Samurdhi beneﬁciary families were incorporated as samples. Correlation analysis and multiple linear regression analysis were used to analyze the data and examine the hypotheses by using the SPSS. The adjusted R2 0.250 for the model implies that approximately 25% of the total variance in poverty alleviation can be determined by all dimensions of Samurdhi program as the independent variable in this model. Further, the model reveals that the remaining 75% of variability was not explained in this model. In this study the ﬁndings revealed that there is a signiﬁcant impact of Samurdhi program on poverty alleviation. Microcredit has a positive and signiﬁcant impact on poverty alleviation. Livelihood activity has an insigniﬁcant impact on poverty alleviation. Welfare has a positive and signiﬁcant impact on poverty alleviation. Based on the ﬁndings the researcher can conclude that Microcredit and welfare activity is eﬀectively worked, and livelihood activity needs to improve itself.","PeriodicalId":363402,"journal":{"name":"Sabaragamuwa University Journal","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123230576","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Instilling Entrepreneurial Mind-Set through Entrepreneurship Education: A Systematic Review of Literature 通过创业教育灌输创业思维:文献系统回顾

Sabaragamuwa University Journal Pub Date : 2020-12-31 DOI: 10.4038/SUSLJ.V18I1.7753

P. Mathushan

{"title":"Instilling Entrepreneurial Mind-Set through Entrepreneurship Education: A Systematic Review of Literature","authors":"P. Mathushan","doi":"10.4038/SUSLJ.V18I1.7753","DOIUrl":"https://doi.org/10.4038/SUSLJ.V18I1.7753","url":null,"abstract":"Entrepreneurship has never been more signiﬁcant than at the present moment, when economies across the world encounter the challenges of economic growth, connecting the inequality gap and solving social problems. Society necessitates individuals equipped with entrepreneurial and innovative skills, attitudes and behavior. Education is one way the government can grasp to create an environment for entrepreneurship. Entrepreneurship education has generated considerable interest in recent decades. More so, entrepreneurship education fosters entrepreneurial mind-sets, behaviors and capabilities in young people enabling them to create and lead new organizations and entrepreneurship educators are hence looking for pedagogies that enable students to be exposed to multiple experiences in entrepreneurial decision-making. However, the argument on the pedagogy of entrepreneurship education still remains agnostic. The ﬁnest outcomes in entrepreneurship education are achieved when students are exposed to action-oriented experiential learning that encourages problem-solving, creativity and peer evaluation. Building upon insights from existing literature, the ﬁndings suggest that, by embracing game-based learning model for entrepreneurship education, and design thinking approach in entrepreneurship education can foster entrepreneurial mind-set. Notably, business simulation games can play in the development of entrepreneurial capabilities in undergraduate students.","PeriodicalId":363402,"journal":{"name":"Sabaragamuwa University Journal","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128722311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Effect of Quantitative Early Feed Restriction on Growth Performances, Meat Quality, Abdominal Fat and Serum Lipid Profile in Broiler Chicken 定量早期限饲对肉仔鸡生长性能、肉品质、腹脂和血脂的影响

Sabaragamuwa University Journal Pub Date : 2019-07-20 DOI: 10.4038/SUSLJ.V17I1.7727

H. Jayasiri, W. Nayananjalie, A. Adikari

{"title":"Effect of Quantitative Early Feed Restriction on Growth Performances, Meat Quality, Abdominal Fat and Serum Lipid Profile in Broiler Chicken","authors":"H. Jayasiri, W. Nayananjalie, A. Adikari","doi":"10.4038/SUSLJ.V17I1.7727","DOIUrl":"https://doi.org/10.4038/SUSLJ.V17I1.7727","url":null,"abstract":"Excessive fat in modern broiler strains is one of the major problems faced by the broiler industry. This experiment was conducted to study the effect of feed restriction at early age on broiler chicken performance, meat quality, abdominal fat content, and serum lipid prole. Two hundred, Cobb500 day-old broiler chicks were randomly assigned into five treatments; T1: ad-libitum feeding (control), T2 and T3: 75 and 50% of ad-libitum feeding from day 8 - 14, respectively, T4 and T5: 75 and 50% of ad-libitum feeding from day 15 - 21, respectively. All birds were fed with ad-libitum before and after the completion of the respective restriction periods. Total feed intake was significantly lower (p 0.05) were observed in weight gain, feed conversion ratio, and dressing percentage among the treatments. Abdominal fat and muscle crude fat contents in birds fed with restricted diets from day 8 - 14 were significantly lower (p 0.05) of treatments on organ weights, muscle protein contents, and serum lipid profile. In conclusion, 50% feed restriction during day 8 - 14 is a better solution to reduce the fat deposition without interfering on growth performances of broiler chicken with lower cost.","PeriodicalId":363402,"journal":{"name":"Sabaragamuwa University Journal","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130896550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

A Critical Analysis of Radical Feminism in Jaishankar Prasad's Play Dhruvsvamini 普拉萨德剧作《德鲁夫斯瓦米尼》中激进女权主义的批判分析

Sabaragamuwa University Journal Pub Date : 2019-07-20 DOI: 10.4038/SUSLJ.V17I1.7733

P. Chandrasekara

引用次数: 1

Environmental Protection through Judicial Review: The Sri Lankan Experience 司法审查下的环境保护:斯里兰卡的经验

Sabaragamuwa University Journal Pub Date : 2019-07-20 DOI: 10.4038/SUSLJ.V17I1.7728

K. A. A. N. Thilakarathna

{"title":"Environmental Protection through Judicial Review: The Sri Lankan Experience","authors":"K. A. A. N. Thilakarathna","doi":"10.4038/SUSLJ.V17I1.7728","DOIUrl":"https://doi.org/10.4038/SUSLJ.V17I1.7728","url":null,"abstract":"The world is facing many challenges and some of them directly relates to the survival of the mankind. The environment is degrading at rates never seen before and this is one such question that has created a discourse on the protection of the environment at a global level. For a small country like Sri Lanka with riches of environmental beauty and the bio-diversity, the degrading of its environment has causes serious concerns. One can argue that, this could be due to the lack of a justiciable right to a healthy environment meaning that no one as of a right can claim for a healthy environment. The fundamental rights chapter found in the 1978 Constitution of the Democratic Socialist republic of Sri Lanka does not have provisions to protect the environment under it and while the directive principles recognizes the importance of the environment and the corresponding duties of the citizens of the country to protect and safeguard it, it is however, not justiciable meaning not enforceable in a Court of law. In this backdrop, the mechanism of judicial review which strikes out arbitrary decisions of the governmental authorities have facilitated the lack of constitutional provisions regarding environmental protection. This paper ex- amines how and to what extent the Sri Lankan Courts have been successful in achieving this target through the use of judicial review.","PeriodicalId":363402,"journal":{"name":"Sabaragamuwa University Journal","volume":"253 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121325672","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Plato on Political Stability: Some Lessons for Nigeria 柏拉图论政治稳定:给尼日利亚的一些教训

Sabaragamuwa University Journal Pub Date : 2019-07-20 DOI: 10.4038/SUSLJ.V17I1.7730

M. Olatunji

{"title":"Plato on Political Stability: Some Lessons for Nigeria","authors":"M. Olatunji","doi":"10.4038/SUSLJ.V17I1.7730","DOIUrl":"https://doi.org/10.4038/SUSLJ.V17I1.7730","url":null,"abstract":"The Greek world during the time of Plato was characterized by political challenges and pronounced social injustices. There were turmoil and party conflicts. Plato saw Greece of his time as a place that was very difficult to govern properly because of opposition from those who were bent on putting their own interest above that of the state. Plato saw most of the politicians of his time as selfish. There was violence and party struggles and the eventual defeat of Athens by Sparta and other members of the Peloponnesian Confederacy in 404 BC; a defeat which Plato attributed to maladministration by the rulers. In order to change the undesirable trend of event for better, Plato came up with a series of ideas. The scenario that characterized the Greek world in which Plato lived is to a very large extent similar to the happenings in twenty first century Nigeria. This paper therefore examines the theory postulated by Plato as the panacea to the crisis in Greece of his time and draw out areas that are relevant as solutions to the socio-political challenges facing Nigeria in the twenty first century. The paper adopts a blend of Critical Theory, Historiography and Philosophical analysis as its research methodology and concludes among other things with a clarion call to address headlong the obvious leadership challenges that have been the cog in the wheel of the Nigeria’s progress for years.","PeriodicalId":363402,"journal":{"name":"Sabaragamuwa University Journal","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127626505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Family and the Sexual Identity Development of Youth: A Comparative Sociological Study of the Semi-urban and Rural Youth in Ratnapura District of Sri Lanka 家庭与青少年性认同发展:斯里兰卡拉特纳普拉地区半城市与农村青年的比较社会学研究

Sabaragamuwa University Journal Pub Date : 2019-02-01 DOI: 10.4038/SUSLJ.V17I1.7729

J. Welgama

{"title":"Family and the Sexual Identity Development of Youth: A Comparative Sociological Study of the Semi-urban and Rural Youth in Ratnapura District of Sri Lanka","authors":"J. Welgama","doi":"10.4038/SUSLJ.V17I1.7729","DOIUrl":"https://doi.org/10.4038/SUSLJ.V17I1.7729","url":null,"abstract":"The study captures the impact of structured relationships within the family on sexual identity development of youth. Research problem stems from the quarry whether the semi-urban and rural families exposed to the social dynamics of globalization, differ in their role constructing the sexual identities of youth. Parent-youth communication, social class and style of parenting, family role in the resolution of sexual identity crisis, and inter sibling relations are considered pertaining to the sexual identity development. Both quantitative and qualitative methods were adopted. Multi staged simple random sampling technique is employed representing semi-urban and rural youth (n=225) in the postal survey. Informal interviews and ten in-depth case studies of youth with unresolved sexual identities were carried out. The study substantiates that although, semi-urban and rural families do not drastically contrast with each other, and they constitute two different contexts of sexual identity development. Although, social class is not correlated, gender role socialization, style of parenting cause the semi-urban and rural difference pertaining to family role in sexual identity development. Qualitative analysis revealed the precursors of negative sexual identity development within the family. Sri Lankan families leave little margin and are emotionally less supportive in case of negative sexual identities.","PeriodicalId":363402,"journal":{"name":"Sabaragamuwa University Journal","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126692377","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Ascertaining Requisite Metacognitive Elements of Input through the Exploration of Language Learners' Cognitive Characteristics 通过对语言学习者认知特征的探索，确定输入所必需的元认知要素

Sabaragamuwa University Journal Pub Date : 2018-09-10 DOI: 10.4038/SUSLJ.V16I1.7712

W. Rathnayake

{"title":"Ascertaining Requisite Metacognitive Elements of Input through the Exploration of Language Learners' Cognitive Characteristics","authors":"W. Rathnayake","doi":"10.4038/SUSLJ.V16I1.7712","DOIUrl":"https://doi.org/10.4038/SUSLJ.V16I1.7712","url":null,"abstract":"Cognitive theory emphasizes language learning as a conscious and reasoned thinking process involved in the use of deliberate learning strategies. Exploration of the cognitive characteristics of learner provides benchmarks to dene metacognitive components required, thus easing the planning of input in an English as Second Language (ESL) classroom. In view of espousing deliberate learning strategies in input, this study identies due metacognitive components for ESL input upon diagnosing the cognitive characteristics of learners. The research questions include, what cognitive strategies learners do possess, what correlative natures are visible in cognitive strategies in learner possession, and which metacognitive components are to be espoused in ESL input. Proposing a questionnaire aligned with the taxonomy of metacognition, its viability for investigating prevalent learner cognitive/metacognitive characteristics is tested. The survey among 110 engineering undergraduates provides qualitative data about learner traits re ective of metacognitive behaviors. Responses were collected in a Likert scale corresponding to a dened metacognitive scale, and the cumulative means of the responses against each aspect of metacognition are stratied in a radar chart forming the learner portfolio of metacognitive strategy in use. Correlative tests are executed among prevailing cognitive traits seeking evidences for the unied nature of learner metacognitive behaviours. Results proved the prevalence of metacognitive strategies through evidences of learners' metacognitive feelings and judgements besides a proven correlation among planning, monitoring and control behaviors towards enabling metacognitive feelings/judgements. Precision of the diagnostic tool and the cohesive visibility of the metacognitive portfolio remain signicant results with opportunity for further research.","PeriodicalId":363402,"journal":{"name":"Sabaragamuwa University Journal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129956303","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1