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After reading and analyzing the case study, the students would be able to understand the critical role of the International Financial Reporting Standards (IFRS)-compliant accounting principles in facilitating strategic alliances between publicly traded international corporations and emerging companies in informal business environments, design the company’s accounting system to ensure the application of the accounting standards contained in IFRS and understand the accounting process for properly recording a company’s transactions.

This case study deals with Giulia’s decision to take on the proposal of a conglomerate to acquire a 45% stake in her travel agency, Know Cuba First Travel Agency (KCF). Giulia was an Italian entrepreneur based in Havana, Cuba. She has dealt with informal business practices in the Cuban tourism industry. However, Foreign Investments Ltd., a publicly listed company, needs formal accounting if investing in the venture. If Giulia agrees with the proposal, an accounting information system would have to be implemented to comply with the investor’s requirements.

This case study is suitable for financial accounting undergraduate courses.

Teaching notes are available for educators only.

CSS 1: Accounting and finance.

This paper aims to investigate the adoption barriers of Industry 4.0 in the Indonesian manufacturing supply chains.

The mixed method was deployed to validate the findings. First, the qualitative study was conducted based on the interviews. Then, the companies were approached using filter questions on the involvement in adopting industry 4.0 and its impact on the supply chain.

Based on the qualitative study, nine main barriers were found in the thematic analysis. Thus, to get a consensus on the barriers in the industry, the barrier indicators were tested using a structural equation model retrieved from 173 small and medium Indonesian manufacturing firms. Results indicate that five main barriers (e.g. unclear Industry 4.0 policy, higher-risk investment, insecure data sharing, lack of expertise and lack of incentive) are confirmed as the adoption barriers.

The successful adoption of supply chain integration with Industry 4.0 technology can strengthen the manufacturing sector and competitiveness. Therefore, this study can be a complimentary assessment to evaluate the Indonesia Industry 4.0 Readiness Index (INDI 4.0) and the effectiveness of the government support program.

The results can be used as the framework to foresee the successful implementation of smart manufacturing supply chain management and its integration. Therefore, the authors proposed the framework to foresee the successful implementation of smart manufacturing, supply chain management and integration.

Improper waste management has been a serious issue in many countries, thus, home composting is considered as an effective method in solid waste management (SWM). Based on qualitative research methods, this study explores peoples' motives to choose composting and main problems confronted by them in home composting in Kaduwela and Moratuwa municipalities in the Western Province of Sri Lanka and proposes policy measures to improve home compositing.

This study was mainly based on qualitative research methods. A convenient sample of 40 households including 20 households from each municipal council (MC) has been selected using semi-structured interviews. Descriptive methods were used to analyze the data.

Citizens have chosen to compost mainly, for gardening, the influence of local authorities, economic benefits and environmental and health concerns. Fear of potential health problems, lack of resources, problems caused by animals, problems related to compost bins, limited knowledge and awareness about composting are difficulties encountered during home composting. Providing compost bins to people at a concessionary price or for free of charge, providing required facilities and financial assistance, promoting people's positive attitudes and awareness, encouraging the use of compost in households, improving the standard of composting and making relevant legal and institutional arrangements to promote people's participation in home composting are suggested for encouraging home composting.

This study used a small sample, which is the main limitation of this study.

The policy implication will help to improve composting solid waste practices of the Local Governments.

There is a lack of research on composting related to the selected municipalities. As composting is an effective method in SWM, the findings and the proposed policy measures of this study will help to improve the SWM of the Local Governments of Sri Lanka.

The tension variations across the width of the weaver's beam cause uneven tension in the fabric formation zone. As a result of the tension variation, the woven fabric tends to have fabric defects, such as non-uniform fabric density and differential dye take–up at various places on the fabric. As the warp ends are continuously subjected to varying tensions, warp breakage frequently occurs. As a result, the quality of the fabric produced suffers and there is reduced loom efficiency. However, uniformity in the fabric density is crucial, especially for technical and smart textiles. In this paper, the authors have attempted to model the varyingtensions across different segments of a warp sheet under a set of assumptions and derived a linear model. Furthermore, a prototype of an automatic tension control device is instrumentedwith two different positions which are located one meter apart and allows the tension variations across the warp-sheet to be practically observed. The measured average tension shows that variations in the internal tension on different segments of the warp-sheet can be minimized or even completely eliminated over time. With the implementation of a related experiment, the authors have shown the effectiveness of this automatic tension controller and its strong implications for the industry.

This paper aims to identify the reasons for the lower ranking of the Online Service Index of Sri Lanka under the United Nations E-Government Readiness Index. The study is conducted as a comparative study on selected Asian countries and suggests remedial measures for the improvement of the status of e-government of Sri Lanka.

In this regard, as the sample of websites ranked according to the Online Service Index of the United Nations, five government websites of Sri Lanka, India, Bangladesh and Singapore were selected. They are the national portal and the websites of the five Ministries: The Ministry of Education, Finance, Health, Labor and of Social Services. Asian countries selected are India, Bangladesh and Singapore including Sri Lanka. Observation method was the mainly used method for data collection. The websites were evaluated in contrast with the help of the “Main features reviewed by the United Nations E-government Survey” as the checklist. Substantial description and scoring methods were used for the analysis of the data and the presentation of the findings of the study.

Thus, several weaknesses of the online services of the government websites of Sri Lanka were identified. Among them, the major reasons identified for the lower rank of the Sri Lankan Online Service Index were, for example, the inability to identify the exact website of national portal, the lack of accessibility or usability features, the weaknesses in the active maintenance of the “Contact us” feature, service-delivery capability features, citizen participation and also interconnectedness features. The above weaknesses have been the key/root causes for the decline of the rank of the Online Service Index of Sri Lanka.

From five government websites, selected three foreign Asian countries were in focus because of practical limitations. Another difficulty faced in the analysis and comparison of the websites was that the information with regard to the United Nations evaluation methodology/criteria has not been adequately provided.

The findings of this study provide information for the policy makers, web standards, evaluation criteria developers and almost all the government organizations to address key issues related to this field for the maximization of citizen participation, the enhancement of the service-delivery capabilities and accessibility features of websites to improve the online services of the government. This study unfolded several areas for the future researchers. Those researches can also be conducted based on sub indexes of the United Nations E-Government Readiness Index. The same method could be used to examine Human Capital Index, Telecommunication and Infrastructure Index and Citizen Participation Index. This research could also be expanded through observations of foreign countries.

This paper provides an overview of the quality of government websites of Sri Lanka compared to the selected Asian countries. Through the utilization of this scoring method, four major weaknesses that contribute to the lower ranking of the online service of Sri Lanka were identified with suggestions indented for the improvement of the government websites.

The purpose of this paper is to explore the impacts of university facilities on student satisfaction at regional state universities in Sri Lanka.

In order to accomplish the proposed object quantitative research design was used. All undergraduates at four selected regional state universities, namely, Universities of Ruhuna, Rajarata, Wayamba, and Sabaragamuwa, were the population of the study, in which 650 undergraduates were selected as the sample using the stratified sampling technique. The researcher administrated close-ended questionnaire, which consisted of two parts and 31 items, was used for data collection. The collected data were analyzed using SPSS statistical software, and a confirmatory factor analysis was applied to ensure the discriminant and convergent validities of the model. Correlation and regression analyses were used to test the hypotheses.

The factors identified as the ones that most strongly influence student overall satisfaction were the lecture room facilities, library facilities, accommodation facilities, employment facilities and entertainment facilities at regional state universities. However, computer facilities did not significantly influence student satisfaction in Sri Lankan context.

This is the first study which comprehensively investigates the impact of university facilities on student satisfaction at regional level state universities in Sri Lanka.

The purpose of this study is to explain critical factors affecting student satisfaction levels in selected state universities in Sri Lanka.

The study has applied an quantitative survey design guided by six hypotheses. A conceptual framework has been developed to address the research questions on the basis of a literature review. The study is based on an undergraduate sample from four state universities, and it presents results of factor analytics and correlational and regression analyses.

Evidence to support construct validity and reliability of all survey-based scales measuring the key variables has been found. The quality of the academic staff, university facilities, degree program, administrative staff, university location and university image have been correlated significantly with student satisfaction levels measured at 0.45, 0.47, 0.51, 0.31, 0.39 and 0.66, respectively. The statistically significant predictors are: the quality of university facilities, the quality of the degree program and the university image, with the image being the strongest predictor.

The study offers a conceptual framework to guide future research and validated scales for measuring student satisfaction levels in a national higher education system in a developing region that is aspiring toward a knowledge-based economy where tertiary education is free. Five recommendations are provided for policymakers.

Research shows high variabilities in the models used and the findings of studies on factors affecting student satisfaction levels in universities. The study is among the first large-scale studies of student satisfaction levels in the Sri Lankan state university system, where little data exist on why students are dissatisfied and fail to complete their degrees.

Anthropology was a late‐comer to the Caribbean and only after World War II did the study of Caribbean culture and societies become less exceptional. Early in this century when anthropology was first making itself over as an ethnographic science, anthropologists concentrated on tribal peoples. For most of the post‐Columbian era, the Caribbean region, with a few minor exceptions, was without indigenous tribal societies. Even after anthropology turned its attention to the study of peasantries, Caribbean peasantries were ignored in favor of more stable and tradition‐oriented peasant societies in other parts of Latin America. When anthropologists began to study Caribbean peoples in a more serious and systematic fashion, they found that they had to develop new concepts to explain the variation, flexibility, and heterogeneity that characterized regional culture. These concepts have had a significant impact on social and cultural theory and on the broader contemporary dialogue about cultural diversity and multiculturalism.

In recent years, climate for innovation has attracted wide attention from industry and academia. It is perceived as a critical component of innovation performance in the built environment sector, especially in architectural design firms (ADFs). This study attempts to assess the degree of climate for innovation in the Vietnamese ADFs under the organizational climate theory.

A list of 13 innovation climate variables was found by reviewing previous studies and discussions with industry practitioners. These variables were then categorized into three principal factors (personal commitment, tolerance of difference, and support for creativity), forming the inputs of the fuzzy synthetic evaluation (FSE) analysis.

The results showed that the overall level of innovation in the climate is moderate, implying that it is still necessary for more improvements to the Vietnamese ADFs. The fuzzy analysis revealed that support for creativity was the most critical factor, followed by tolerance of difference and personal commitment.

The proposed climate for innovation model is practical and reliable for architectural professionals and can be applied to assess other research areas. Few studies have emphasized the innovation climate in the construction sector, so this research may broaden the knowledge and literature on the industry, especially for the ADFs.

The purpose of this article is to review the series of five articles which have appeared in the Journal since the June 2007 edition. The authors of the articles in the series were tasked with exploring the theme of holistic care and integrated practice with BME individuals and communities who access health and social care services. This article explores how far this issue has been addressed, and offers some ways forward in thinking about integrated care for BME individuals and communities.