Suppressing the Level of Corruption in Kampar District: A Study of The Impact of Accountability, Audit Opinions, Publication of Financial Statements, Audit Results And Follow-Up Of Audit Results

This study aims to evaluate the effects of accountability, audit opinion, financial statement disclosure, audit findings, and follow-up on audit results in reducing corruption levels within the Regional Apparatus Organization (OPD) of Kampar Regency. Conducted through a survey method, the study utilized a purposive sample of 50 accounting and finance professionals to achieve its objectives. Consistent with the research objectives, this study adheres to a conventional academic structure, utilizing clear and objective language, precise technical terminology, and a logical progression of ideas presented in a balanced manner. Primary data was collected via questionnaire distribution. Multiple linear regression tests were utilized to analyze the data. Results indicate that accountability, audit opinion, financial statement disclosure, audit findings, and follow-up of audit results significantly suppress the level of corruption in the Kampar district. It is imperative to follow up on audits to maintain transparency and accountability in the district. Based on simultaneous testing, the evidence suggests that factors such as accountability, audit opinion, disclosure of financial statements, audit findings, and follow-up on audit results play a role in reducing the incidence of corruption in Kampar district, in 2023.

Child Labour in Human Rights Perspective Case Study of Child Scavengers of Urban Areas of Lahore

In child labour, the children involved in it have social, economic and educational disadvantages. ‘Scavenging through children’ is that kind of child labour which is undertaken in filthy and deplorable conditions. In this practice, parents or guardians use their children for economic gains. These children are innocent, vulnerable, and dependent on their elders. They are without any voice or any association for their basic rights. They are generally underfed, underpaid, overworked and exposed to hazardous environment and extreme weather conditions which are constant threats to their life, health and growth. They are also victims of social dislike and hate and are suspected by the people. Consequently they become an excluded community with frustrations and inferiority complex. They do not have opportunities of schooling, playing and recreational activities which are imperative for their proper growth and up-bringing, therefore, they are likely to have a bleak future. As a matter of fact, a sizeable population of children is involved in this profession, particularly in cities. In the profession of scavenging through children, various violations of their rights take place. None of the government departments has taken seriously to redress this practice. A conceptual framework of the Rights of Children is designed from the United Nations’ Charter, Declaration of Human Rights, Covenants of Human Rights and Convention on the Rights of the Child (CRC) to assess the violations of rights of the child scavengers. Although Pakistan is a signatory of the CRC and the International Labour Organization (ILO) Convention 182, yet a big number of children are being mistreated, exploited and abused particularly in scavenging profession. An empirical study is undertaken to have an insight of the phenomenon of scavenging through children. For that matter, a sample of 200 child scavengers are selected. They are interviewed to document the various aspects of this practice like causes, conditions, exploitations, treatments, professional health, miseries, etc. However, descriptive research method is used for the problem under study i.e., child scavengers of urban areas of Lahore. The thesis is divided into seven chapters. Chapter 1 consists of Introduction of the topic under study, Statement of the Problem, Source, and Research Design. Moreover it delineates Demography of Lahore the target area for the research. Chapter 2 presents Conceptual Framework, Literature Review of the relevant material for the study and Derivation of Hypothesis. Chapter 3 covers concepts, definitions historical backgroundvii and various aspects of child labour. Chapter 4 discusses concepts and evolution of Human Rights and its different theories. It also contains international movements, conventions and laws regarding children’s rights. Chapter 5 consists of the findings of survey of the Case under study i.e., child scavengers. Chapter 6 delineates Community Profile of scavengers and a Situation Assessment of the child scavengers of Lahore. However, Chapter 7 consists of Conclusion some policy implications. In this chapter, a Model is also suggested to tackle the problem of scavenging through children in Lahore. It also presents suggestions and remedies to transform child scavengers into useful and productive individuals. Note: In soft copy a complete list of references appears at the end of the thesis. However, partial lists of references are also visible after each chapter of the thesis.