Digital Repository: Recent submissions

Now showing items 61-80 of 25859

Efficacy of methanolic extract of Zingiber officinale against seed-born fungi

Hansini, Navoda; Sooriyawansha, A.M.S.C.; Jayawardena, P.A.S.N.P.; Kumarathunga, P.G.J.D.; Dananjaya, P.D.H.; Edirisinghe, E.A.C.P.; Alwis, M.D.N.; Daranagama, D.A.; Dahanayake, J.N.; Kadigamuwa, C.C. (2023)

This study is focused on determining the efficacy of natural compounds present in Zingiber officinale methanolic plant extraction in controlling seed-born fungal pathogens Aspergillus flavus and Rhizopus oryzae. The maximum ...
Curriculum and Approaches of Curriculum Planning: A Methodological Literature Review

Hirimuthugoda, H. D. (Faculty of Humanities University of Kelaniya, 2023)

Curriculum and the present planning of curriculum is given considerable attention in educational research as it is necessary to have a framework to administer the educational experience. Proper understanding of the function ...
The Effectiveness of Microfinance Services on Poverty Alleviation: Comparative Analysis of Anuradhapura District and Colombo District in Sri Lanka

Kannangara, N.; Liyanage, C. (Department of Finance, University of Kelaniya, 2023)

Purpose: The purpose of the study is to determine the effectiveness of microfinance services on household income to alleviate poverty in both rural and urban areas of Sri Lanka, and which area has successfully used ...
Assessing the Applicability of Uncovered Interest Parity in the South Asian Frontier Financial Markets

De Silva, W.A.M.; Weerasinghe, W.D.J.D. (Department of Finance, University of Kelaniya, 2023)

Purpose: The purpose of this research is to establish whether, the Uncovered Interest Parity (UIP) condition exists in Bangladesh, Pakistan, and Sri Lanka, categorized as the South Asian frontier financial markets. Desi ...
Audit Expectation Gap: A Comparative Literature Analysis of Private Sector and Public Sector

Deepal, A.G.; Jayamaha, A. (Department of Business Management Wayamba University of Sri Lanka, 2023)

The Audit Expectation Gap (AEG) issues are steadily expanding around the globe, irrespective of the particular sector involved. A comparative analysis will be more crucial for the AEG literature since the significance of ...
The impact of access to finance on firm performance: evidence from microenterprises of sri lanka

Liyanage, M.L.D.C.J.; Morais, S.N.,; Abeysinghe, S.; Wickramasinghe, C.N. (Faculty of Management Studies & Commerce, University of Jaffna, 2023)

Lack of access to finance constantly emerges as one of the most imperative and robust underlying factors restricting firm growth and performance. Even though there were many literatures found on global scale there is very ...
Financial mismanagement of small businesses: a study based on the hotel industry in nuwara eliya district

Kariyakarawana, K.I.P.; Panditharathna, K.M.; Ranwala, R.S.; Nimeshi, G.K.S. (Faculty of Management Studies & Commerce, University of Jaffna, 2023)

The purpose of the study was to identify the financial mismanagement of small businesses and their effect on the business’s success. This research used the qualitative approach and continued the study through the general ...
The Nexus of farmers’ Sustainable agriculture potential and readiness for more organic use in rice farming: Insights from resilience theory

Ariyarathna, S. M. W. P. K; Nanayakkara, K. G. M.; Thushara, S. C. (2023)

Sustainable Agriculture (SA) and the readiness of farmers to implement SA practices are broader discussions in global forums today. However, to date, there has been relatively little focus on holistically developed frameworks ...
Why/How are Integrated Reporting Practices Adopted/Diffused? Evidence From Public Listed Companies in Sri Lanka

Abeywardana, Nawarathna Liyanage Erandi; Azam, S.M. Ferdous; Teng, Kevin Low Lock (Universiti Malaya, 2023)

Manuscript type: Research paper Research aims: This study explores the factors affecting and the internal mechanisms employed by companies to manage their integrated reporting practices. Design/Methodology/Approach: The ...
Financial literacy and its determinants: a case of professionals in colombo district sri lanka

Madhushani, P. W. G.; Rajapakse, R. P. C. R. (Faculty of Management Studies & Commerce, University of Jaffna, 2023)

This observation intends to examine the financial literacy level of professionals working in the professions of Medicine (Doctors), Engineering (Engineers), Management (Managers), Law (Lawyers) inclusive Aviation and ...
Pilot study for non-invasive diabetes detection through classification of photoplethysmography signals using convolutional neural networks

Gunathilaka, H.J.; Rajapaksha, R.; Kumarika, T.; Perera, D.; Herath, U.; Jayathilaka, C.; Liyanage, J.A.; Kalingamudali, S.R.D. (University of Kelaniya, 2024)

Diabetes is a chronic disorder affecting vascular health, often altering pulse wave characteristics. Traditional pulse wave analysis (PWA) methods face challenges such as variability and complexity of signals. This study ...
The Relationship between Dividend Policy and Share Price Volatility: A Comparison between the Sri Lankan Banking Sector and Diversified Financial

Yasappriya, S.D.A.; Sujeewa, G.M.M. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study aimed to investigate how dividend policy affects the share price of the Sri Lankan banking sector and diversified financial markets for the period 2018–2022. This study mainly focuses on dividend decisions, as ...
The Effect of Fraud Risk Management Practices on the Financial Performance of Commercial Banks in Sri Lanka

Wijethilaka, B.D.N.; Gunasekara, U.L.T.P. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

This study examines the effect of fraud risk management practices on the financial performance of commercial banks in Sri Lanka. The sample consists of 24 licensed commercial banks in Sri Lanka. Primary was used for the ...
The Impact of Key Audit Matters Reporting on Audit Quality: Special Reference to the Commercial Banks in Sri Lanka

Wijesinghe, M.R.N.D.; Wijerathna, A.G.H.S.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The concept of Key Audit Matters reporting has gained prominence in recent years to enhance transparency and improve the quality of financial reporting. Auditor experience enhances an audit's overall effectiveness, efficiency, ...
Effect of Accounting Information System Quality on Financial Performance of Small and Medium Enterprises: With Special Reference to Western Province in Sri Lanka

Wijerathne, E.W.G.G.H.C.; Karunarathna, W.V.A.D. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Information technology is crucial for every organization in the current competitive business world and Accounting Information Systems (AIS) play a major part in that information advancements. SMEs play a crucial role in ...
Determinants of Online Banking Usage: With Special Reference to Customers of People’s Bank at Colombo District

Wijerathna, D.C.D.; Perera, M.R.H. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The Internet is now an essential part of people's modern life. Sri Lanka's banking and finance sector has benefited from the advancement of information technology by incorporating information and communication technology ...
Factors Affecting Internal Audit Effectiveness: Empirical Evidence from Sri Lanka

Wijegunawardhana, K.V.D.; Perera, M.R.H. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The research explores factors affecting internal audit effectiveness: empirical evidence from Sri Lanka and the nexus between internal audit effectiveness among listed companies in Sri Lanka, shedding light on the empirical ...
Sustainable Reporting: An Analysis of Disclosure Practices of Companies in Sri Lanka: Evidence from the Beverage, Food, and Tobacco, Sector

Wickramasinghe, R.G.D.M.; Munasinghe, M.A.T.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The main aim of this study is to analyze the sustainability reporting disclosure practices by Beverage, Food, and Tobacco companies in Sri Lanka. In order to achieve this, aim this study analyzed the disclosure practices ...
The Impact of Corporate Governance on Intellectual Capital Efficiency: Evidence from Sri Lankan Banking Sector

Weerasinghe, I.K.H.N.; Tilakasiri, K.K. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

Corporate Governance (CG) and Intellectual Capital (IC) have emerged as critical considerations in contemporary entities, addressing challenges such as dispersed investor collective action and conflicts among corporate ...
The Impact of Audit Quality on Financial Reporting Quality: Evidence from Sri Lanka

Weerasekara, W.A.P.S.; Bandara, R.M.S. (Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023)

The quality of the audit has been vital since accounting scandals like WorldCom, Enron, wire card scandals, and other risks have happened in the past. This is because auditors offer third-party assurance regarding the ...

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