Commerce and Financial Management

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    Examining the factors influencing English as a Second Language learning: A teacher's perspective in the case of Walasmulla Educational Zone, Hambantota District, Sri Lanka
    (KALAM International Research Journal Faculty of Arts and Culture South Eastern University of Sri Lanka, 2024) Dineshika, H.K.P.
    This study investigates the factors influencing English as a Second Language (ESL) learning from teachers' perspective in the Walasmulla Educational Zone, Hambantota District, Sri Lanka. Recognizing the challenges students face in learning English, it seeks to answer these key research questions: a) What psychological factors influence ESL learning in Walassmulla Educational Zone? b) What social factors affect ESL learning in the same context? and c) What are the teachers’ recommendations for addressing these challenges in the selected context? The study used qualitative data from fifteen randomly selected English language teachers. Data was collected through questionnaires and semi-structured interviews, while thematic analysis was employed for qualitative data analysis. The results revealed that psychological factors, such as students' shyness, fear of speaking, negative teacher evaluations, and lack of confidence and motivation, significantly hindered ESL learning. Additionally, social factors like classroom behaviour, exposure to the language, family background, and the perception of English as merely a subject further affected their progress. The study highlights practical recommendations to address these psychological and social barriers, offering insights into overcoming the challenges of learning English in the Sri Lankan context. This research underscores the importance of addressing psychological and social factors in enhancing ESL education.
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    Issues and Challenges of Born Global Entrepreneurs: Information & Communication Technology (ICT) Exporters in Sri Lanka
    (2015) Herath, H.M.T.S.; Karunaratne, H.D.
    There has been a growing interest in early and rapidly internationalizing firms, known as ‘Born Globals’, in place of a novel phenomenon in International Entrepreneurship (IE) domain. Despite extensive research, the BG phenomenon is still under explained and hence, theory and practice are still developing. Therefore, the main aim of this study is to investigate the nature, characteristics, performance, issues and challenges of BGs in the context of Sri Lanka with special reference to Information and Communication Technology (ICT) exporters, who exhibit those characteristics of born globals. The study uses the descriptive approach and the sample includes ICT exporters in Sri Lanka. The findings of the study reveal that the main challenges and the issues, facing by ICT exporters in Sri Lanka are; the structural composition of the ICT industry, lack of skillful human resources, heavy dependency on US & Europe markets, costly infrastructure facilities & its poor condition and lack of global image as an IT destination.
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    Predicting Corporate Financial Distress in Sri Lanka With Reference to Z-Score Model
    (University of Kelaniya, 2014) Nanayakkara, K.G.M.; Azeez, A.A.
    Financial Distress is a problem spread all over the world from the history. Even though there are ample research studies on this area, the empirical results on this area provide inconclusive results. The majority of the research works focused only on the bankruptcy and not on the financial distress. Hence, the main purpose of this study is to develop a better financial distress prediction model for Sri Lankan companies using the Z-score model. Multivariate Discriminate Analysis (MDA) was used as the analytical technique and simultaneous estimation method has used to enter the variables in the analysis. The study has examined four accounting ratios for 134 distressed and non-distressed companies from 2002 to 2011. The study has found that the derived model which consists of four accounting ratios is capable of predicting financial distress of quoted public companies in Sri Lanka with 76.9% accurate one year prior to distress. Further, the model has the financial distress predicting ability of 74.6% and 67.2% two years and three years prior to distress respectively. This model can be used to assist investors, creditors, managers, auditors and regulatory bodies in Sri Lanka to predict the financial distress