Theses and Dissertations

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Start date: 2020Subject: search.filters.subject.Sri Lanka

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    Evidencing information overload in the annual reports and their impact on the financial performance of the listed manufacturing companies in Sri Lanka
    (2023) Regina, A. L. V
    As the world indulged in the information era, perceiving a clear understanding of the role of information in the business context became vital. Therefore, this study aims to examine whether the information disclosures in the annual reports of the listed manufacturing companies in Sri Lanka are overloaded enough to impact financial performance. A total of 270 firm-year observations were utilized in this research, covering ten years from 2012 to 2022 for twenty-seven companies. Separate panel regression models were developed to reveal the inverted U-shaped relationship between every information attribute and financial performance. Information attributes comprised the quantity of information in the annual reports and the quality of the information, which was measured by several readability scores. The study's outcome reveals that an increase in information—both in terms of quantity and quality—in the annual reports initially produces a positive association with financial performance. However, after a certain level, further increases in that information establish a negative relationship. This leads to an inverted U-shaped curved relationship between the information and the financial outcome. The findings of this study draw the attention of annual report preparers, policymakers, and standard setters towards reconsidering the construction mechanisms of annual reports in this cluttered information era. Since this is an original study carried out in Sri Lanka, the outcome provides significant insights to organizations in designing the information content and quality in annual reports. Preparers could create a mechanism to identify whether including particular information in the annual reports is coherent with the decision-making process in advance, thereby avoiding information overload for the stakeholders.
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    REMOTE WORKING AND WORK-LIFE BALANCE: A STUDY BASED ON EXECUTIVE-LEVEL EMPLOYEES AT SOUTH ASIA GATEWAY TERMINALS (PVT) LTD PORT OF COLOMBO, SRI LANKA
    (2024) Kasthuriarachchi, D. M.
    The long-standing COVID-19 pandemic caused the transformation of traditional work settings into remote settings in several organizations in Sri Lankan contexts to mitigate the spread of the virus. Although novel settings offered flexibility over conventional notions of work, this introduced new challenges to individuals' work-life balance, which was maidenly experienced by the workforce of the Sri Lankan port industry. What are employees' perceptions of remote work settings as an alternative arrangement? The constraints faced by remote workers? And the strategies used to balance work and life were the major research questions of the study. Accordingly, the researcher focused on exploring the perception of remote workers on work-life balance as an alternative arrangement and examining the strategies adopted by the remote workers to balance the remote work arrangement and life activities as the study's primary objectives. The current study followed a qualitative design to explore the very delicate human perceptions. The findings of the study explored real-life experiences of remote workers in Sri Lanka's port sector using in-depth interviews and thematic analysis. By capturing the subjective narratives of participants, the study seeks to uncover coping mechanisms employed by individuals to mitigate these challenges. The findings revealed that a mixed system of remote work and normal office settings would be ideal for extended periods. Most of the female subjects had difficulty managing work and life balance compared to the male participants. As strategies, some worked during the morning and evening time accordingly, and some could help the household while working remotely, which was highly appreciated during a stressful situation, specifically in parental care and childcare. Remote workers use flex times, particularly morning hours, to complete office tasks and leave evening time for family activities. Ultimately, this study contributes a nuanced understanding of the interplay between remote work and work-life balance, offering valuable insights for individuals navigating remote work arrangements and organizations crafting policies to support a harmonious integration of work and personal life in the evolving landscape of the modern workplace and employee well-being.
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    The genetic origin(s) and the distribution of the sickle cell gene and the clinical description of sickle cell disease in Sri Lanka
    (University of Kelaniya, 2020) Darshana, L.G.T.
    Case reports and limited case series of Sickle cell disease (SCD) in Sri Lanka have been reported since 1962. Yet, no attempt has been made up till now to undertake a comprehensive genotypic-phenotypic analysis of this "rare" group of patients in Sri Lanka. The national thalassaemia prevention programme in Sri Lanka is currently using Full Blood Count with (FBC) red cell indices as the technique for haemoglobionopathy screening. This approach is likely to miss sickle haemoglobin (Hb S) carriers. Present study intends to describe the clinical picture of SCD in Sri Lanka, analyze its molecular basis, including the effects of genetic modifiers on the phenotype and describe the screening utility of sickling test in identifying sickle carriers among a relatively high-risk population in Hambantota district of Sri Lanka. All accessible sickle patients, totaling 60, including, 51 Sickle p-thalassaemia (SBT) and 9 homozygous sickle patients (Hb SS) were enrolled from seven thalassaemia treatment centres. All the patients were clinically evaluated and details were recorded. P-globin haplotypes, p - thalassaemia mutations, common a+ thalassaemia gene deletions and 5 known Fetal haemoglobin (Hb F) modifiers (rs6545816, rs 1427407, rs66650371, rs9402686, rs7482144) were assessed. Geographically, two prominent patient clusters were identified and the distribution of Hb S in the island contrasted with that of the other haemoglobinopathies. 3/ 9 Hb SS and 3/ 51 SBT patients were receiving regular transfusion. Joint pain was the commonest clinical presentation among all SCD patients (n=39, 65.0%). Dactylitis was significantly more common in Hb SS patients compared with the SBT group (p 0.034). Two genetic backgrounds Hb S mutation were identified and confirmed namely, Arab Indian and Benin. Among the Hb F regulators rs 1427407 G>T seemed to be the most prominent modifier, with a significant association with Hb F levels (p 0.04). Sickling test demonstrated 100 % sensitivity and 100 % specificity. FBC by itself was unreliable to detect Hb S but if combined with sickling test was able to pick up Hb S in addition to most other haemoglobinopathies.