Publications
Permanent URI for this communityhttp://repository.kln.ac.lk/handle/123456789/12169
Browse
Item Accounting for goods sold with a right to return(Department of Accountancy, University of Kelaniya, 2014) Jayarathna, H.P.S.M.; Karunarathne, W.V.A.D.Item Aligning organizational cultures with national culture: an overview(University of Kelaniya, 2006) Senaratne, C.Item Analysis of Stress on Employees’ Productivity: A Study based on Air Force Officers in Sri Lanka(Department of Human Resource Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2014) de Silva, R.D.; Thilakasiri, K.K.Job stress is became one of the main challenges faced by many organisations. It is usually occurs when employees cannot cope with pressure or tension of assigned task. It can be considered as one of the factors which influence the work behavior of employees. Work behavior of an employee can be affected due to stress either in positive or negative way. Negative impact of employees’ work behavior due to stress might contribute to lower employees’ productivity ultimately affecting organization performance. According to AIS (the American Institute of Stress) report, $ 300 billion spend annually due to accident, absenteeism, turnover, medical, legal, insurance costs and workers’ compensation as a result of job stress. The main aim of this study is to identify most significance stressor and also to analyses its effect on employees’ productivity. Descriptive survey was adopted as the research design of the study. This study has been conducted based on Sri Lanka Air Force with reference to three bases. The primary data were collected through a questionnaire survey from 67 Air Force officers. The results of the study indicate that over workload (.332**), excessive responsibility (.495**), poor relationship (.518**), meet deadline (.494**), and harassment (.558**) are statically significant factors in predicting the level of stress in Air Force officers. Educational level and civil status are most significant demographic factors affecting the level of stress. Finding of the study shows that there is a low positive relationship between stress and productivity.Item Antecedents of Export Performance of Small and Medium Scale Enterprises (SMEs) In Sri Lanka: The Role of Entrepreneur Behavior and Experience and the Moderation Role of Industry Context(Department of Commerce and Financial Management, University of Kelaniya, 2017) Mudalige, D.M.A number of scholarly researchers have explored the benefits of engaging in international activities in increasing sustainability of SME sector. However, SMEs offer a poor contribution to export income of Sri Lanka compared to other countries. Although research has shown that the entrepreneur characteristics are associated with enhanced export success, past research has failed to identify the entrepreneur characteristics that are most influential in SME export success in Sri Lankan context. Much of the research in Sri Lanka has focused on external or institutional factors and barriers for exports with little attention to entrepreneur behaviour. Few studies have focused on studying internal barriers and export success. This study aimed to fill this research gap by testing the relationship between entrepreneur characteristics and export performance from a capabilities perspective. This study argues that entrepreneurial orientation, social capital and human capital are important capabilities of the entrepreneur which lead to successful export performance. These capabilities are known to play a synergic and complementary role which allows the entrepreneur to develop a dynamic stance that is essential in the international market. This research followed quantitative research methodology using non-disguised questionnaire. A randomly selected sample of 197 export SMEs in Sri Lanka was analyzed. The results were analyzed using Partial Least Squares Structured Equation Modelling (PLS-SEM) method. This study established that entrepreneur capabilities namely entrepreneurial orientation, social capital and human capital have a significant positive influence on the export performance of SMEs. Further, using Multi-Group Analysis (MGA), it was found, that industry context which the SME operates has a moderation effect on the relationship. The outcome of this research will enhance our understanding of success factors of SME export performance.Item Application of LKAS 16 & LKAS 39(Department of Accountancy, University of Kelaniya, 2016) Jayasinghe, B.G.W.A.C.W.; Rajapakse, R.M.D.A.P.PQR Lanka is a non-profit organization in Sri Lanka. The organization was registered in 1995 with the mission and vision to provide assistance and help to those who are living under the poverty line and to help people who were affected by the war in Sri Lanka. This case is relating to an issue of identification criteria of Property, Plant & Equipment.Item Are companies in Sri Lanka appropriately geared to combat fraud?(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2017) Ernst; YoungItem Are small and medium enterprises allowed to revaluation?(Department of Accountancy, University of Kelaniya, 2014) Dilhara, U.H.N.; Bandara, R.M.S.Item Are Women Entrepreneurs More Vulnerable Than Their Male Counterparts? – A Content Analysis(Department of Human Resource Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2013) Kodisinghe, K.A.M.S.; Semasinghe, D.M.The objective of this study is to examine the problems faced by women entrepreneurs. Data for the study was mainly based on secondary data and some observations. The basic research method selected for the study was content analysis. For the identification of these issues we have reviewed various research articles and reports published by major journals. Findings of this study reveal that access to finance, social and cultural constrains, lack of specialized education background and advances in technology and role problems are the major problems faced by women entrepreneurs. We recommend that more organizations and networks should be established for the development of women entrepreneurs and to minimise the problems faced by them.Item Assessing the Implementation of Total Quality Management in Education Administration Institutions in Central Province, Sri Lanka(2014) Abeykoon, M.W.M.; de Alwis, C.The purpose of this study was to assess the implementation of TQM aspects among education administration institutions in the central province, Sri Lanka. This study focused on identifying the level of Hard TQM implementation and Soft TQM implementation among selected education administration institutions. A five point Likert scale questionnaire was used as the key instrument of data collection. The data were obtained from a survey of 41 administrators in education administration institutions in central province. The findings suggest that the level of hard TQM implementation is at a high level and the level of soft TQM implementation is at a moderate level. Further the study reports that the level of hard TQM implementation is higher than the level of soft TQM implementation. Among the studied Hard TQM techniques Quality Circles is reported as the most adopted technique. Customer / Citizen Satisfaction and Top Management Commitment and Support are the top principles adopted among the studied Soft TQM practices. In addition to that, report revealed that there is no significance difference in between districts in central province when implementing hard TQM and soft TQM.Item Attitudes of HR professionals towards online recruitment(University of Kelaniya, 2007) de Silva, K.M.S.D.; de Alwis, A.C.Item The biblical approach for practicing human resource management(University of Kelaniya, 2007) Dissanayake, D.R.Item Buddhism and organizational management: A review(University of Kelaniya, 2014) Weerasinghe, T.D.; Thisera, T.J.R.; Kumara, R.H.G.W.P.Item Buddhism: The forgotten thought of the literature of humen resources management(University of Kelaniya, 2006) Dissanayake, D.R.Item Buddhist perspective for organization human resource development: reference to the Maha Mangala Sutta(Department of Human Resource Management, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2016) Padmasiri. M.K.D.Item The Buddhist perspective of continual improvement(University of Kelaniya, 2016) Jayawardane, T.; de Alwis, A.C.Continual Improvement (CI) is closely linked to Japanese quality management. As the CI concepts were developed in a strong Buddhist culture in the background, a remarkable similarity can be seen between CI and Buddhism. This paper reveals the overlap between various sciences of CI and various Suttas’ in the Sutta Pitaka of Buddhism as the main reference body. Sutta Pitaka is one of the three key branches of Tripitaka which is the oldest and most original text available on the Buddhist philosophy. The similarities that are observed deep inside the tools, techniques and behavioral branches of CI such as cause and effect relations, problem validation, problem solving sequence, problem types, corrective and preventive action, nonconformity, autonomy and knowledge are discussed in detail.Item Building fast tracking stars: towards a HR strategy for value creation and business competitiveness(University of Kelaniya, 2006) Ranasinghe, S.Item Can it classify as Inventory or PPE?(Department of Accountancy, University of Kelaniya, 2016) Vimukthirathne, T.H.N.; Aruppala, W.D.N.ABC shipping (private) Limited is a limited liability company incorporated in Sri Lankan and registered under the companies Act no 7 of 2007.It is a transportation Company. Company owns a ship which is called as “Meritine”. The principle activity of this Company is transporting gas & fuel by using this ship. Generally there are two cylinders in every ship in order to balance the ship. Most of the ships have filled these cylinders by using oil but here, this ship has used gas to fill these cylinders. Normally this ship is repaired once per every four years. When repairing ship, the gas filled in the cylinders will release to the air which would be a lost to the company.Item Can We Place Entire Web site Development Cost in One Bucket?(Department of Accountancy, University of Kelaniya, 2016) Dayananda, K.H.N.K.; Thilakrathne, P.M.C.NK Logistics (Pvt) Ltd is a limited liability company incorporated in and domiciled in Sri Lanka. The company has invested in a fully owned subsidiary called “TT Destinations (Pvt) Ltd” in the audited financial year, i.e.; 2014/2015. Its’ principal business activity is to provide transportation service. Normally company organizes tourist trips for both local & foreign tourists. In addition they provide vehicle hiring service, air ticket booking and hotel accommodation service. Usually businesses tend to charges all the expenses with regards to web development, especially relatively small businesses like “TT Destinations (Pvt) Ltd”. They always feel that it is justifiable & easy to charge them to P/L. However firms should consider nature of those expenses before record as an expense.Item Causality between Public Expenditure and Economic Growth in Sri Lanka: A Time Series Analysis(University of Kelaniya, 2012) Kesavarajah, M.This paper examines the causality between public expenditure and economic growth in Sri Lanka using time series annual data over the period of 1977-2009. In particular, this study keeps a special focused on various selected components of public expenditure by applying a multivariate cointegration and Vector Error Correction Modeling (VECM) techniques. The empirical evidence suggests, in long run, public expenditure on education, agriculture, health and transport and communication have positive and statistically significant effects on economic growth while defense expenditure shows a negative but a statistically significant effect on economic growth. Granger causality analysis confirms that there is a unidirectional causality running from education expenditure to economic growth, defense expenditure to economic growth, and agriculture expenditure to economic growth, which supports the existence of Keynesian hypothesis in Sri Lanka. Analysis also indicates that existence of bidirectional causality between health expenditure and economic growth, transport and communication expenditure and economic growth. Therefore, the findings of this study provide an important implication to policy makers to improve the efficiency of public expenditure by reallocating among sectors in a growth context.Item Classification Issue of Non-Current Assets(Department of Accountancy, University of Kelaniya, 2016) Chandrarathna, A.G.K.; Thilakarathna, P.M.C.ABC Ltd is a company incorporated and domiciled in Sri Lanka. Company has a building which owns to them and it has two floors. They have marketing department, information technology department and Accounts department in the second floor. But the first floor is rented out to a foreign customer.