Browsing by Author "Divassini, P."

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Behavior of national savings in Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya, 2015) Silva, N.L.C.; Divassini, P.
Corporate Strategies, Strategic Options and Integration: Empirical Study on Emirates Airline
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Shanjeevan, B.; Divassini, P.
The airline industry is considered rather unattractive, particularly due to the fact that the large threat of buyers and the rigorous competition within the industry. The purpose of the study is to pinpoint the possible corporate strategies, strategic options and integration of Airline industry. This study was conducted by examining ten Emirates Airlines carrying the most passengers on international flights plus Qatar Airways, Etihad Airways and Singapore Airlines. As the outcome of the study, it was found that Emirates locked itself into a growth strategy and struggled to expand the potential market share in order to survive in industry. Hence, Emirates was established itself over sustainable competitive advantage with the use of its Dubai mega-hub by limiting the growth potential, since it suffered from congestion and improbable attractive markets in the airline industry.
From Colonization to Neo-Colonization: The Diffusion of Socio- Cultural and Economic Aspects in Sri Lanka.
(8th International Conference on Business & Information ICBI – 2017, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2017) Manjaree, H. M. S.; Divassini, P.
Changes in society, culture and economy can be traced from colonial era to post-colonial era. However, the problem lies with the people as they cannot identify the post-colonial myth and hidden agenda of the change agent. The main objective of this study is to explain how Sri Lanka’s socio-cultural and economic landscape have changed in the post-colonial era with reference to the three scopes in globalization: Americanization, Orientalism and Hybridization. This review employs a systematic literature review methodology which is on a multiplicity of voices and origins of past studies of related concepts. It was founded that the Americans wanted to spread their power after the British colonial period and the Orient elites attempted to spread their power over the Americans. Eventually, both the parties understood the importance of hybridization with local culture for their survival. Furthermore, there is close tie between Colonialism and Post-colonialism. Therefore, Post-colonialism can be identified as Neocolonialism where the old devils came with different masks.
Measuring the Revenue in an Agency Relationship
(Department of Accountancy, University of Kelaniya, 2016) Divassini, P.; Karunarathne, W.V.A.D.
Today, the corporate sector is well established in producing and delivering different types of products and services in each industry. Nowadays, entities highly engage into agency transactions related to revenue. Realistically, it is very challenging concept to determine when and whether to recognize the revenue in the financial statements or not. SB Limited is a prominent building construction company in Sri Lanka. It is engaged with contractual agreements with customers as well as with subcontractors. As to the customers’ requirements, SB Limited designs the building and the interior settings. During the process of construction, SB Limited hires DP Limited to fabricate the interior settings for the designed building by engaging into the legal contract called as “Letter of Award” which demonstrates that “DP Limited satisfies the finishing performance obligation of the project on behalf of SB Limited by receiving a fixed rate of commission on the total contract value.”
The Nexus between Stress Level and Internship Performance: Evidence from Accountancy Interns from a Selected State University in Sri Lanka
(Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Divassini, P.
This research was undertaken with the purpose of assessing the level of stress and determining the nexus between gender, professional courses, internship stressors and internship performance of accountancy interns at the University of Kelaniya. The data was collected from 93 respondents through a self-developed questionnaire survey. This study was being conducted at the end of the internship program. The gathered data were keyed and analyzed by using SPSS. The obtained results were valid and reliable for all items in the questionnaire. Independent sample test and regression analysis were applied for this study. R-square was signposted by 58.2% of variation of gender, professional course and internship stressors. The results showed non-significant difference between gender and internship performance. Internship stressors were negatively related to internship performance whereas professional courses did not influence the internship performance while other factors were constant. Another finding of the research is that the escalation of accountancy interns’ stress levels had less impact on internship performance than expected.
A Review on Need for a New Economics with Special Reference to Sri Lanka.
(8th International Conference on Business & Information ICBI – 2017, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka., 2017) Divassini, P.; Manjaree, H. M. S.
The aim of the survey is to find out the need of new economics, which focuses on the caring economics in the context of Sri Lanka. Basically, Caring Economics provides a genuine caring for people and nature as the uppermost priority in an economic system. The study contains a systematic literature review on caring economics that is urgently needed by policymakers and business leaders to foster personal, business, and national economic success. The conventional indicators of economic health in Sri Lanka such as unemployment rate do give absolute value of the life-sustaining activities of the household economy, the unpaid economy, and the natural economy. As the outcome of the study, it is found that there is a need for a new economics with the concern of rapidly changing technological and social conditions in Sri Lanka.
Sri Lanka begins to apply new revenue recognition standard
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2017) De Zoysa, U.; Divassini, P.