Implementing an activity-based costing system: A case study based on Platform Plus Limited

This research aimed at studying the business process of “Platform Plus Limited” (PPL) and providing recommendations to implement Activity Based Costing (ABC) into the company. The research was focused on understanding the business process of the service ‘Centralised Rostering’ and providing suggestions on implementing the ABC system and ascertaining the cost that would incur. This study used mixed research methods. Interviews were conducted with three employees to analyse the policies and procedures in the service conducted and their personal opinion on the service; observations were also carried out. The qualitative data was analysed using a thematic approach and cost information in cost calculation. This research compares and contrasts the existing cost calculation technique of Traditional Costing and ABC. The researcher has analysed the activities carried out by the process and the total time allocated to each task, thereby allocating the cost to each task and accounting for total cost. The researcher will propose steps to implement ABC at PPL after accounting the findings and considering the steps used by other service organisations when implementing ABC. Implementation of ABC has a higher tendency to succeed at PPL as the company has firm support from the management and is backed by the employees

Development of Lifelong learning through libraries- use of the web pages as a marketing channel in University Libraries of Sri Lanka

Lifelong learning is a concept that a person engages in learning process throughout the whole his/her lifetime by using acquired knowledge and skills, by experiencing in different circumstances, and critical thinking. It also means the obtaining of knowledge and know- how required for one’s living. Objective of this paper was to identify the role of libraries in Sri Lanka for the process of improving lifelong learning and identify strategies applicable from the e-marketing concept. Use of the web pages as a marketing tool among university libraries were examined by logging onto the homepages of respective libraries of government universities. Contents, strategic links, and the accessibility of these homepages were explored. However, this was not a technological exploration but a view in a marketing perspective. Underutilization of university libraries has become a common issue and it was assumed that implementation of Lifelong learning could address this issue to a certain extent. Orientation of marketing can target the real need of users and retain users as lifelong learners. Web pages can be utilized in university libraries to interact with users, conduct live communication with them, develop information skills among users, and disseminate information directly to relevant individual or group. The success of this process leads to the proliferation of Lifelong learning. Thirteen home pages out of Fifteen were logged on. Almost all the pages have given priority to include contact details, history, general procedures of the respective library, online public access catalogue, staff details, and free electronic resources etc. Nearly 50% of libraries have made worthy attempts to link the page with other libraries and information resources available outside. Yet some of these links were not updated or associated with errors of linking. A few libraries have made satisfactory attempts to include subject gateways, Ask a Librarian facility, Live Chat corners etc which are helpful to enhance lifelong learning. Lack of authority, limitation of know-how technology, untrained staff, and limited infrastructure facilities were seen as barrios

Synthesis of Quinazoline and Quinazolinone Derivatives via Ligand-Promoted Ruthenium-Catalyzed Dehydrogenative and Deaminative Coupling Reaction of 2-Aminophenyl Ketones and 2-Aminobenzamides with Amines

The in situ formed ruthenium catalytic system ([Ru]/L) was found to be highly selective for the dehydrogenative coupling reaction of 2-aminophenyl ketones with amines to form quinazoline products. The deaminative coupling reaction of 2-aminobenzamides with amines led to the efficient formation of quinazolinone products. The catalytic coupling method provides an efficient synthesis of quinazoline and quinazolinone derivatives without using any reactive reagents or forming any toxic byproducts

The Swedish Penal Code of 1965

Colombo City is the commercial capital of Sri Lanka with an estimated resident population of over 750,000 spread over 3741 hectares (ha) and has a population density over 1188 per ha. It is located in the western coast of Sri Lanka and is in wet zone. The topography is of flat terrain with a mix of land and water. Considering the population and the limited undeveloped land available, the disposal of Municipal Solid Waste (MSW) and Sewer is a major environmental problem in Colombo. The major object of this thesis is to identify and evaluate a productive waste management system that is not only environmental friendly but also sustainable and cost effective. In this context, as a sustainable technology, applicability of anaerobic digestion is investigated and methane generation potential of the waste is evaluated. In order to identify a sustainable waste management system, the quantity of waste generated within the city of Colombo is identified. The current practices of disposal of these wastes are then reviewed to identify any issues regarding its sustainability. The majority of the MSW is currently disposed as open landfill that is causing pollution of waterways, with its leachate, as well as the polluting the atmosphere around it with its bad odour. The sewer is discharged to sea or disposed via a self-contained soakage pit. Except for few small-scale anaerobic digestion plants that use solid waste for generation of biogas for localized use, there is no large-scale waste to energy projects in operation in Sri Lanka. The sewer is not used productively at all. Having identified the quantity of waste and the disposal methods practiced, the priority is to identify sustainable and productive methods of disposal of wastes that suits best the local conditions. With this in view research hitherto carried out are studied and available literature is reviewed. The objective is to ascertain the processes that productively harness the energy potential of MSW and Sewer, individually or in combination. There are many physical and chemical methods for treatment of wastes. However bioconversion of waste provides the best options for tapping the energy of the wastes. Of the two main bioconversion methods aanaerobic processes exhibit many advantages over aerobic digestion with its ability of handling high organic loading rates and low sludge production. However, the reason for the increase in applications of anaerobic processes, is, its potential for production of energy using the biogas generated. The methane so produced can replace fossil fuel and therefore has a direct positive effect on greenhouse gas reduction. Therefore, compared with other bioconversion technologies for treatment of MSW and sewer/wastewater, the energy and environment benefits make anaerobic digestion an attractive option. Anaerobic treatment of waste in an engineered landfill bioreactor is found to be the best option for treatment of MSW. Whilst providing a decrease in long term environmental risks and low operational and closure costs it provides with valuable energy source in generation of methane. As for sewer generation of methane in anaerobic processes can be enhanced with co-digestion of different types of waste suitably selected. In this regard co-digestion of sewer and wastewater with food waste is found to be productive and is applied in this study. Literature review is carried out to determine suitable models to predict the methane generation potential. The "First Order Decay Model" is identified as the appropriate model for prediction of methane from MSW in landfills. The "Anaerobic Digestion Model No.1" is applied for prediction of methane from sewer and waste water. Chemical composition of MSW is the primary parameter which affects the methane generation. The chemical composition is computed applying the ultimate analysis and using a stoichiometric based approach. For sewer and waste water the basic parameters of BOD and COD concentrations are available from data gathered. Apart from these two parameters the other parameters relevant to local conditions are not available. Therefore values that closely fit the local conditions are taken from the literature. The study determines the methane generation potential of MSW approximately 2.1 x 106 m3 per annum and anaerobic co-digestion of sewer and food substrates generate 9.1 x 106 m3 per annum. If parameters could be determined for the wastes generated locally the accuracy of the methane generation potential could be further enhanced. In this context, further studies, should be directed from the conventional landfills to "Anaerobic Bioreactor Controlled" landfill, where circulation of liquids including leachate is carried out to increase the biogas yield. For sewer the focus should be on the most economical foot print of parallel banks of number of continuous-flow stirred-tank reactors (CSTR) operating in series to accommodate the total flow rate of sewer

Learner Perception on Library Services at Kandy, Matara and Anuradhapura Regional Centres of the Open University of Sri Lanka

The study examines the usage of library and information services provided by selected regional centre libraries of the Open University of Sri Lanka. It attempts to find out the needs, expectations and usage of the library by distant learners and their perceptions about library services. The study sample (n=350) was drawn from a population of 1550 students of three selected regional centre libraries of the Open University of Sri Lanka. The study found that the users are satisfied with the overall library resources, services and facilities available, but users are not really getting the full benefit of the library services and some of the services are under-utilized. The major causes or reasons for this problem are the lack of comprehensiveness of the regional library collections, insufficient space for reading area, inadequate training for users in services and the lack of computers and Internet facilities in the library. Based on these findings, it is recommended that the library should order multiple copies of reading material, extend the lending period for a period of one month in regional centres, increase the number of computers for users and provide online access facilities. It is also recommended that a comprehensive information literacy program should be conducted to promote awareness and use of electronic information resources

Role of bank lending in sustaining income/ wealth inequality in Sri Lanka

The purpose of this PhD thesis is to make a contribution to existing knowledge in the field of critical accounting by studying credit mechanisms and their link to income/wealth inequality in Sri Lankan society and the role of accounting technology in facilitating such mechanisms. The literature review revealed that: a) Global inequality is aggravated by the disparity of economic development which is possible only through state intervention; b) Unemployment is considered as a dilemma for economic development in developing countries by most politicians/administrators/researchers; c) In any country, around 60-70 percent of employment is generated by small and medium sized enterprises (SMEs) and; d) Their major problem is access to credit. This research was designed to find out how the credit system works and why certain SMEs do not have adequate access to credit to develop their businesses; to provide employment; to increase the share of national income to the lower income groups; to narrow down the gap between the rich and poor within and between countries. A case study research approach was followed to extract data on real-life experiences of the research participants. Reliability of data was ensured by using various verification techniques and maximum efforts were made to balance the two extremes of validity of the research; internal and external. The extent of representation by the cases and the bank was tested, and judged as high, with 12-14 characteristics common to the Sri Lankan credit culture and banking industry respectively. Marxian critical theories were used for theoretical guidance throughout the research. The three case studies provide empirical evidence for the existence of the discriminatory nature of credit decision-making where two credit applicants were successful but a third credit applicant failed in obtaining credit. It is contended that the two successful applicants were powerful enough to approach a more powerful bank Chairperson and to obtain credit outside the normal credit rules with the support of accounting technology and using masks such as patriotism and social responsibility. The other applicant, who was initially accommodated with credit at the lower level, could not convince the credit decision-makers at the higher level with expensive professionally prepared accounting reports. This applicant was not from an influential social network and could not reach the powerful credit decision-makers informally was rejected through strict application of credit rules. Deep analysis of these facts supports the Marxian claim that credit and exploitation mechanisms work towards concentration of wealth and sustaining income inequality. Credit decisions supply money to influential individuals and it is argued that such economic power enhances the social powerbase of those individuals, which in turn reinforces the propensity to make preferential credit decisions, thereby making them richer. In contrast, a lack of money translates into powerlessness, deprivation and exclusion from social activities for the majority of the poor. In this process opportunities are lost to disadvantaged social groups and this necessarily results in poor people’s economic status remaining stagnant. These power-driven, discriminatory decision-making systems not only restrict the availability of financial capital for feasible projects, but also deny credit to potential enterprises. Further, wasting resources on unfeasible projects, while ignoring the need for nurturing potentially viable projects, are a double blow to efforts towards employment generation and economic development and therefore, are detrimental to the economic well-being of the general population. These findings provide insight for policy formulators for more productive financial capital mobility systems in Sri Lanka. It is suggested that suitable State intervention in regulating SME financing could remove such credit-related obstacles to economic development, and work towards a fair distribution of economic benefits to the people in Sri Lanka and beyond

多国籍企業と経済開発 : スリランカとマレーシアを中心に

博士(経営学)大阪市立大