Theses and Dissertations
Permanent URI for this communityhttp://repository.kln.ac.lk/handle/123456789/198
Browse
8 results
Search Results
Item 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. VAs 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.Item 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.Item The impact of agricultural subsidies on productivity improvement: A study based on paddy cultivation of Sri Lanka(2015) Samarasekara, D.D.The Sri Lankan paddy sector is endowed with the special attention of the government and provided with input subsidies, in consideration of dual facets of its strategic importance. One of these two aspects is that the subsidy is vital in achieving the self sufficiency of rice as the staple food production. On the other hand, the subsidy helps in ensuring income of paddy farmers since paddy cultivation is less profitable and less attractive occupation in Sri Lanka, without government support. Sri Lanka has been subsidizing fertilizer more than half a century and the subsidy programme introduced 2005 onwards was broadened absorbing more than ninety percent of the import price of fertilizer by the government. The ongoing controversial commentaries on continuation of the fertilizer subsidy always emphasize the huge cost incurred by the government for granting this subsidy as well as the adverse effect of fertilizer overuse on environment and public health. The key objective of this thesis is to determine whether there is a positive impact of fertilizer subsidy on paddy cultivation of Sri Lanka. The analysis is based on the secondary data issued by leading government institutions such as the Central Bank of Sri Lanka, the Department of Census and Statistics and the Department of Agriculture, pertaining to fertilizer consumption of Urea, TSP and MOP, Annual average paddy yield and the extent of harvested area in relation to past 54 years. Initially, the relationship between the pairs of the variables of fertilizer consumption, paddy yield, extent of paddy harvested area and extent of paddy sown area were tested using correlation analysis. ANOVA model was fitted with the view to accomplishing the objective for determining the impact of fertilizer subsidy on usage of fertilizer, paddy yield and the extent of paddy harvested area. Under post hoc comparison, Tukey HSD test was conducted in order to ascertain the conditions where significant differences are shown. The study revealed that there is a consi erable positive impact of fertilizer subsidy towards the productivity improvement of rice cultivation in Sri Lanka. The results indicate that there is a positive impact of subsidy on usage of fertilizer, average paddy yield and paddy harvested extent of area in the country. Further it was found that there is a positive correlation between the each variables of fertilizer usage, average paddy yield, paddy harvested and paddy sown extent of area. The findings suggest that removal of subsidy would reduce the yield growth of paddy cultivation and adversely affect the self sufficiency of the staple food commodity leaving the rural farmer unstable. Therefore, in solving the puzzle of lessening budgetary burden and eliminating the social cost stemmed from overuse of fertilizer, the policy makers have to brainstorm in order to find the best strategic solution to manage this attentively, without affecting the growth of paddy yield.Item Item A sociological analysis on the delay of cases in Sri Lankan courts (with special reference to the District and Magistrate courts of Puttalam district)(2010) Rasnayaka, R.M.W.S.The first chapter of this dissertation titled “A sociological analysis on the delay of cases in Sri Lankan courts (with special reference to the District and Magistrate Courts of Puttalam district” introduces the topic and its relevance. Law is defined and the link between society and courts is discussed. The significance of the dissertation, how it differs from other studies, the aim of the dissertation as to why the court cases are delayed and other objectives were analyzed. In addition, the reason for selecting the Puttalam District Court and the Magistrate Court, as well as the sampling were described. The quantitative, comparative, historical methods were used. Observations and unstructured questionnaire were used. The first chapter gives an introduction to the study and the second describes the history of Sri Lankan judiciary. The third chapter describes the structure of courts, power and the fourth; how the cases are being delayed in District Court and Magistrate Court in Puttalam. The fifth includes the conclusion. By analyzing the Sri Lankan courts, the study analyzes the entire history. Thereby, Raadvan Yusththi, Lan Raad, Civil Raad courts and the structure of the present courts are also discussed. In the third chapter the Magistrate Courts, the Appeals Court, the High Courts, the District Courts were described. Apart from that, the language of courts, courts in other countries, American courts, Powers of Magistrate court are analyzed. An account of the courts in Australia, Canada, Japan and Switzerland are also given. The study focuses on the delay in the District Court and the Magistrates Court in the Puttalam district The analysis reveals the function of the District Court and Magistrate Court, and how many civil and criminal cases are delayed. The opinions of the public, staff, lawyers, and other officers related to courts are analyzed. Thereby, the questions such as; are the cases being delayed and how it affects society, are answered The fifth chapter reveals that the delay of the police, the prison and the courts are the reasons for the cases to be delayed and the solutions are given to eliminate such drawbacks. The delay directly affects the social structure as the law is the prime factor in the society.Item The usage of cultural events related to the Dalada Perahera(2010) Wijesinghe, W.L.P.V.S.Many cultural events were added to Sri Lankan Sinhalese life style after the arrival of the tooth relic during the reign of King Kithsiri Mewan (A.C. 301-331). Accordingly, the lifestyle was woven around the tooth relic.When the relic became the symbol of kingship and the major requirement to be the king, the value of the holy relic became significant in political levels. The respect and protection of the tooth relic was the task of the king, and the king provided opportunity for the public to view and worship the tooth relic with protection. Not only the administration, but also many aspects such as industries, arts and crafts, customs rituals are linked with the tooth relic. There are many opinions about the nature, occasion and evolution of the perehera. The procession is described in the International Encyclopedia of Social Science as “a formal ceremony held by a set of people . As described in the Encyclopedia of Folk Lore, a procession is a thing that is held in respect of Lord Buddha with bands and flags. This is a Sinhala Buddhist custom, which has become an artistic ceremony today. The Dalada perahera can be cited as a procession that reveals Sri Lankan culture. The cultural aspects related to the procession presents different phases in different periods. As E. B. Tylor explains, it as a collection of customs, morals, laws, art and craft, beliefs and knowledge gained by a person in a society. According to Daya Amarasekara culture is:The complex whole of beliefs, arts, crafts, law, morals, customs, experience or addictions and talents that a person acquires. Accordingly, culture changes with time. The Dalada Perahera evolved with cultural changes since the time of King Kithsiri Mewan to the British colonial era. The social, economic, and political changes occurred in the British rule caused to change the traditional nature of certain cultural events related to the Dalada Perahera. From ancient times, the month of Esala was known as the ‘Perahera Masaya’. The Dalada Perahera is known as the ‘Esala Mangalya’. When talking about the cultural events, the Dalada Perahera of the Kandyan kingdom becomes significant. Not only the Dalada Perahera, the culture of Sri Lanka also faces changes. Significant changes occurred in 1815. The reasons were the authority related to Dalada Perahera hold by the king was abolished, Rajakari karmaya was not functioning, the people who involved in perahera duties from heredity were given opportunities to leave them. These activities had an impact on all the aspects related to Dalada Perahera. The landmark of changes in cultural events of the Dalada Perahera occurred due to the social, economic and political changes in the latter half of 20th century. Those changes were so strong, so that it made Dalada Perahera commercialized. Those factors influenced artists and even changed the appearance of the elephants too.Item