Search results for: key audit matters

Authors: Dada Durojaye Joshua

Abstract:

The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.

Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection

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Authors: Dada Durojaye Joshua

Abstract:

The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.

Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection

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Authors: D. S. Fardhyanti, Megawati, W. B. Sediawan

Abstract:

Coal tar is a liquid by-product of the process of coal gasification and carbonation. This liquid oil mixture contains various kinds of useful compounds such as aromatic compounds and phenolic compounds. These compounds are widely used as raw material for insecticides, dyes, medicines, perfumes, coloring matters, and many others. This research investigates thermodynamic modelling of liquid-liquid equilibria (LLE) in the separation of phenol from the coal tar by solvent extraction. The equilibria are modeled by ternary components of Wohl, Van Laar, and Three-Suffix Margules models. The values of the parameters involved are obtained by curve-fitting to the experimental data. Based on the comparison between calculated and experimental data, it turns out that among the three models studied, the Three-Suffix Margules seems to be the best to predict the LLE of p-Cresol mixtures for those system.

Keywords: coal tar, phenol, Wohl, Van Laar, Three-Suffix Margules

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Authors: Amon Olimov, Umarov Jamshid, Dae-Ho Kim, Chol-U Lee, Ryum-Duck Oh

Abstract:

This paper proposes IoT virtualization platform based incident information system. IoT information based environment is the platform that was developed for the purpose of collecting a variety of data by managing regionally scattered IoT devices easily and conveniently in addition to analyzing data collected from roads. Moreover, this paper configured the platform for the purpose of providing incident information based on sensed data. It also provides the same input/output interface as UNIX and Linux by means of matching IoT devices with the directory of file system and also the files. In addition, it has a variety of approaches as to the devices. Thus, it can be applied to not only incident information but also other platforms. This paper proposes the incident information system that identifies and provides various data in real time as to urgent matters on roads based on the existing USN/M2M and IoT visualization platform.

Keywords: incident information system, IoT, virtualization platform, USN, M2M

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Authors: Zineb Meniaoui, Fatma Zehri, Kamoussi Halioui

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The amplified awareness of companies towards the social and environmental concerns has nowadays become a challenge for firms around the globe. Our study investigates the effects of corporate governance mechanisms on voluntarily social and environmental information disclosure in Canada and France. The study use the content analysis approach, applied on a total of 245 year-observation for the Canadian sample and 245 year-observation for the French sample from 2005 to 2011. Our results show a significant correlation between the board's independence, Corporate Social Responsibility (CSR) committee and expertise as well as the audit quality along with the extent of the social and environmental disclosure. The French firms are found disclosing more societal information than Canadian firms, which might be due to the stakeholders' pressure put on French companies to disclose such societal information.

Keywords: Canada, corporate governance, disclosure determinants , France, social and environmental disclosure

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Authors: Afshin Jahangirzadeh, Shatirah Akib, Keyvan Kimiaei, Hossein Basser

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Coastal defense structures were built to protect part of shore from beach erosion and flooding by sea water. Effects of coastal defense structures can be negative or positive. Some of the effects are beneficial in socioeconomic aspect, but environment matters should be given more concerns because it can bring bad consequences to the earth landscape and make the ecosystem be unbalanced. This study concerns on the negative impacts as they are dominant. Coastal structures can extremely impact the shoreline configuration. Artificial structures can influence sediment transport, split the coastal space, etc. This can result in habitats loss and lead to noise and visual disturbance of birds. There are two types of coastal defense structures, hard coastal structure and soft coastal structure. Both coastal structures have their own impacts. The impacts are induced during the construction, maintaining, and operation of the structures.

Keywords: ecosystem, environmental impact, hard coastal structures, soft coastal structures

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Authors: Mohammad Mehdi Mazaheri, Mohammad Motiee Lahromi

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Recently the two matters of how to evaluate art and what the influencing economic effects on cultural values are have attracted many researchers to investigate them. Therefore, in the present article the researcher made an attempt to answer the above questions. However, the fundamental distinction between this article and the other ones is in comparing the economic value (shown by monetary phrases) with cultural values (that reflects the aesthetic values and the importance of the artist). This article shows a different and trivial distinction that has a very clearly pivotal significance in the process of cultural policy making. The economic activities would be influenced when there are cultural values. The increase of commercial activities is measured by impact assessment. In other words, the value of culture is reflected in the satisfaction of the users of cultural activities. This kind of value is measured by “willingness to pay” researches. The researcher believes that these two values are dominant in the cultural policy but they include many aspects and are presented by different kinds of communities.

Keywords: economic influence, cultural values, monetary phrases, aesthetic values

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Authors: Chia-Ching Tsai

Abstract:

In the literature, the positive effect of service co-recovery has been evidenced, and which customers’ attribution is the key successful factor has also been indicated. There is also literature investigating on initiation of co-recovery for finding out the superior way to co-recovery, and indicating co-recovery initiated by employees causes better effect of co-recovery. This research postulates the consequences of co-recovery by different initiators affect customers’ attribution and the resultant results. Thus, this research uses a 3x2 factorial design to investigate the impact of initiator of co-recovery and consequence of co-recovery on customers’ attribution and post-recovery satisfaction. The results show initiation of co-recovery has a significant influence on internal attribution, and the employee initiator causes the highest internal attribution. The consequences of co-recovery interact with initiators of co-recovery on internal attribution significantly. Moreover, internal attribution significantly affects post-recovery satisfaction.

Keywords: service co-recovery, initiation of co-recovery, attribution, post-recovery satisfaction

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Authors: Karolina Wieczorek, Sophie Wiliams

Abstract:

Introduction: Patient data is often collected in Electronic Health Record Systems (EHR) for purposes such as providing care as well as reporting data. This information can be re-used to validate data models in clinical trials or in epidemiological studies. Manual validation of automated tools is vital to pick up errors in processing and to provide confidence in the output. Mentioning a disease in a discharge letter does not necessarily mean that a patient suffers from this disease. Many of them discuss a diagnostic process, different tests, or discuss whether a patient has a certain disease. The COVID-19 dataset in this study used natural language processing (NLP), an automated algorithm which extracts information related to COVID-19 symptoms, complications, and medications prescribed within the hospital. Free-text patient clinical patient notes are rich sources of information which contain patient data not captured in a structured form, hence the use of named entity recognition (NER) to capture additional information. Methods: Patient data (discharge summary letters) were exported and screened by an algorithm to pick up relevant terms related to COVID-19. Manual validation of automated tools is vital to pick up errors in processing and to provide confidence in the output. A list of 124 Systematized Nomenclature of Medicine (SNOMED) Clinical Terms has been provided in Excel with corresponding IDs. Two independent medical student researchers were provided with a dictionary of SNOMED list of terms to refer to when screening the notes. They worked on two separate datasets called "A” and "B”, respectively. Notes were screened to check if the correct term had been picked-up by the algorithm to ensure that negated terms were not picked up. Results: Its implementation in the hospital began on March 31, 2020, and the first EHR-derived extract was generated for use in an audit study on June 04, 2020. The dataset has contributed to large, priority clinical trials (including International Severe Acute Respiratory and Emerging Infection Consortium (ISARIC) by bulk upload to REDcap research databases) and local research and audit studies. Successful sharing of EHR-extracted datasets requires communicating the provenance and quality, including completeness and accuracy of this data. The results of the validation of the algorithm were the following: precision (0.907), recall (0.416), and F-score test (0.570). Percentage enhancement with NLP extracted terms compared to regular data extraction alone was low (0.3%) for relatively well-documented data such as previous medical history but higher (16.6%, 29.53%, 30.3%, 45.1%) for complications, presenting illness, chronic procedures, acute procedures respectively. Conclusions: This automated NLP algorithm is shown to be useful in facilitating patient data analysis and has the potential to be used in more large-scale clinical trials to assess potential study exclusion criteria for participants in the development of vaccines.

Keywords: automated, algorithm, NLP, COVID-19

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Authors: Sultan S. Alsajjan

Abstract:

Understanding the public governance in Middle East's countries is one of the challenging matters for any researcher. The Middle East, for the last century, has been in fluctuated situations. Understating the public governance in Saudi Arabia is an extra challenge because Saudi Arabia has its unique culture and political system. The World Bank had launched 1996 Worldwide Governance Indicators. These indicators assist any country to rank its position in public governance how it is performing in this field. Saudi Arabia had ranked in some worldwide governance indicators at the bottom of indicators' list. For instance, according to the Worldwide Governance indicator (2018), Saudi Arabia had ranked in 192 out of 204 countries in 'Voice and Accountability Indicator'. In this paper, the reader will find in-depth analysis and evaluation of Saudi Arabia's positions in Worldwide Governance Indicators. Saudi Arabia had never considered the concept of public governance and worldwide governance indicators because of its economic situation, political characteristics, and social nature.

Keywords: pubic governance, Middle East, Saudi Arabia, and worldwide governance indicators

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Authors: Ladaporn Pithuk

Abstract:

This research attempts to explore the satisfaction of international tourists toward Thai economy and Bangkok attributes. Due to tourism industry provides high rate of revenue for Thailand, and the outcome from this business drives every sections of Thailand. Unfortunately, some incidents in the country, such as some turmoil, have ruined the city’s image which obviously impacts to tourism industry. Hence, this survey was established to better understand the tourist’s satisfaction in these matters. The size of this research was 400 international tourists who visit Bangkok, Thailand during the 1st – 20th March 2009 and age between 20 – 65 years. The results reveal that tourists satisfy with all of Bangkok’s attributes including general attractions, heritage attraction, maintenance factors and cultural attraction. Also, tourists’ perception toward Thai politics is significantly related to their satisfaction of Bangkok’s attributes but their perception toward Thai economy is not significantly correlated to their satisfaction of Bangkok’s attributes.

Keywords: Bangkok’s attributes, satisfaction of international tourists, Thai economy, and tourism industry

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Authors: Maria Hadjisoteriou, Yiorgos Hadjichristou

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This paper aims to explore and provoke a debate, through the work of the design studio, “living where the immaterial matters” of the architecture department of the University of Nicosia, on the role that the “immaterial matter” can play in enhancing innovative sustainable architecture and viewing the cities as sustainable organisms that always grow and alter. The blurring, juxtaposing binary of immaterial and matter, as the theoretical backbone of the Unit is counterbalanced by the practicalities of the contested sites of the last divided capital Nicosia with its ambiguous green line and the ghost city of Famagusta in the island of Cyprus. Jonathan Hill argues that the ‘immaterial is as important to architecture as the material concluding that ‘Immaterial–Material’ weaves the two together, so that they are in conjunction not opposition’. This understanding of the relationship of the immaterial vs material set the premises and the departing point of our argument, and talks about new recipes for creating hybrid public space that can lead to the unpredictability of a complex and interactive, sustainable city. We hierarchized the human experience as a priority. We distinguish the notion of space and place referring to Heidegger’s ‘building dwelling thinking’: ‘a distinction between space and place, where spaces gain authority not from ‘space’ appreciated mathematically but ‘place’ appreciated through human experience’. Following the above, architecture and the city are seen as one organism. The notions of boundaries, porous borders, fluidity, mobility, and spaces of flows are the lenses of the investigation of the unit’s methodology, leading to the notion of a new hybrid urban environment, where the main constituent elements are in a flux relationship. The material and the immaterial flows of the town are seen interrelated and interwoven with the material buildings and their immaterial contents, yielding to new sustainable human built environments. The above premises consequently led to choices of controversial sites. Indisputably a provoking site was the ghost town of Famagusta where the time froze back in 1974. Inspired by the fact that the nature took over the a literally dormant, decaying city, a sustainable rebirthing was seen as an opportunity where both nature and built environment, material and immaterial are interwoven in a new emergent urban environment. Similarly, we saw the dividing ‘green line’ of Nicosia completely failing to prevent the trespassing of images, sounds and whispers, smells and symbols that define the two prevailing cultures and becoming a porous creative entity which tends to start reuniting instead of separating , generating sustainable cultures and built environments. The authors would like to contribute to the debate by introducing a question about a new recipe of cooking the built environment. Can we talk about a new ‘urban recipe’: ‘cooking architecture and city’ to deliver an ever changing urban sustainable organism, whose identity will mainly depend on the interrelationship of the immaterial and material constituents?

Keywords: blurring zones, porous borders, spaces of flow, urban recipe

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Authors: Andrei Nastas, Sergiu Cernomopret

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This research addresses trafficking in human beings, in terms of the active subject and the victim of this crime, through the prism of national and international regulations in material and procedural criminal matters. For the correlative approach of both mentioned aspects, the active subject and the victim of trafficking in human beings, the research addresses both its constituent elements and the way to prevent and combat this phenomenon through criminal proceedings. As follows, trafficking in human beings, from a material criminal point of view, involves two subjects of this crime (active subject - offender and passive subject - victim), while their procedural status differs depending on the case (victim or injured party). The result of the research highlights some clarifications, which find a theoretical-practical basis in the legal provisions, the specialized doctrine, and the judicial practice.

Keywords: victim, active subject, abuse, injured party, crime

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Authors: Taha Anjamrooz, Sareh Rajabi, Ayman Alzaatreh

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Smart cities are playing important roles in real life. Integration and automation between different features of modern cities and information technologies improve smart city efficiency, energy management, human and equipment resource management, life quality and better utilization of resources for the customers. One of difficulties in this path, is use, interface and link between software, hardware, and other IT technologies to develop and optimize processes in various business fields such as construction, supply chain management and transportation in parallel to cost-effective and resource reduction impacts. Also, Smart cities are certainly intended to demonstrate a vital role in offering a sustainable and efficient model for smart houses while mitigating environmental and ecological matters. Energy management is one of the most important matters within smart houses in the smart cities and communities, because of the sensitivity of energy systems, reduction in energy wastage and maximization in utilizing the required energy. Specially, the consumption of energy in the smart houses is important and considerable in the economic balance and energy management in smart city as it causes significant increment in energy-saving and energy-wastage reduction. This research paper develops features and concept of smart city in term of overall efficiency through various effective variables. The selected variables and observations are analyzed through data analysis processes to demonstrate the efficiency of smart city and compare the effectiveness of each variable. There are ten chosen variables in this study to improve overall efficiency of smart city through increasing effectiveness of smart houses using an automated solar photovoltaic system, RFID System, smart meter and other major elements by interfacing between software and hardware devices as well as IT technologies. Secondly to enhance aspect of energy management by energy-saving within smart house through efficient variables. The main objective of smart city and smart houses is to reproduce energy and increase its efficiency through selected variables with a comfortable and harmless atmosphere for the customers within a smart city in combination of control over the energy consumption in smart house using developed IT technologies. Initially the comparison between traditional housing and smart city samples is conducted to indicate more efficient system. Moreover, the main variables involved in measuring overall efficiency of system are analyzed through various processes to identify and prioritize the variables in accordance to their influence over the model. The result analysis of this model can be used as comparison and benchmarking with traditional life style to demonstrate the privileges of smart cities. Furthermore, due to expensive and expected shortage of natural resources in near future, insufficient and developed research study in the region, and available potential due to climate and governmental vision, the result and analysis of this study can be used as key indicator to select most effective variables or devices during construction phase and design

Keywords: smart city, traditional housing, RFID, photovoltaic system, energy efficiency, energy saving

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Authors: Teguh Sugiarto

Abstract:

Background: This study aims to explore the fraud that occurred in the financial statements using the Benford distribution law of 1st and 2nd case study of PT AKR Corporindo Tbk. Research Methods: In this study the authors use the first digit of the analysis and the analysis of the second digit of Bedford’s law. Having obtained the results of the analysis of the first and second digits, authors will make the difference between implementations using the scale above and below 5%. The number that has the level of difference in the range of 5% above or below, then a financial report in may, to analyse in the followup to the direction of the audit investigation, and authors assume happens a confusion in the financial statements. Findings: From research done, we found that there was a difference in the results of the appearance of the first digit of the number with the proper use of Benford's law, according to PT AKR Corporindo financial reports Tbk for the fiscal year 2006-2010, above and below the level the difference in set 5%. Conclusions: From the research that has been done, it can be concluded that on PT AKR Corporindo financial report 2006, 2007, 2008, 2009 and 2010, there is a level difference of appearance of numbers according to Benford's law is significant, as presented in the table analysis.

Keywords: Benford law, first digits, second digits, Indonesian company

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Authors: Elham Taghizade Sigarodi, Ani Mirzakhanian

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Journalism atmosphere in present era is highly competitive so that what matters the most is “the speed of news broadcasting”. The first newspaper that lets out the news is therefore of higher validity. The value of the news is in fact in its truthfulness. Expressing the facts and reality is an accepted norm in professional media arena and it is as well considered the acceptable and trustworthy language for journalism. However, different conditions generate self-censorship. The present study seeks to explore the relationship between self-censorship and satisfaction of Iran newspaper’s readers. Thus, the statistical population including journalists of Iran newspaper for Tehran’s readers was estimated 384 persons based on Morgan table. Through cluster sampling, 50 journalists were selected so that totally the sample size was 434 persons and questionnaire was applied for data analysis and based on Alpha Chronbache, it was supported. Through Pierson correlation, the main and all subsidiary hypotheses were supported except the forth one.

Keywords: newspaper, satisfaction of audiences, self-censorship, journalists

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Authors: Adriano Araujo Carvalho, Arturo Alatrista Corrales

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This paper intends to show how electrical energy consumption and production data analysis were used to find opportunities to save energy at Taboada wastewater treatment plant in Callao, Peru. In order to access the data, it was used independent data networks for both electrical and process instruments, which were taken to analyze under an ISO 50001 energy audit, which considered, thus, Energy Performance Indexes for each process and a step-by-step guide presented in this text. Due to the use of aforementioned methodology and data mining techniques applied on information gathered through electronic multimeters (conveniently placed on substation switchboards connected to a cloud network), it was possible to identify thoroughly the performance of each process and thus, evidence saving opportunities which were previously hidden before. The data analysis brought both costs and energy reduction, allowing the plant to save significant resources and to be certified under ISO 50001.

Keywords: energy and production data analysis, energy management, ISO 50001, wastewater treatment plant energy analysis

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Authors: Hossein Arfaeinia, Azam Nadali, Zahra Asadgol, Mohammad Fahiminia

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Indoor and outdoor particulate matters (PM) were monitored in 20 residential buildings in a two-part study. In part I, the levels of indoor and outdoor PM₁₀, PM₂.₅ and PM₁ was measured using real time GRIMM dust monitors. In part II, the effect of negative air ions (NAIs) method was investigated on the reduction of indoor concentration of PM in these residential buildings. Hourly average concentration and standard deviation (SD) of PM₁₀ in indoor and outdoor at residential buildings were 90.1 ± 33.5 and 63.5 ± 27.4 µg/ m3, respectively. Indoor and outdoor concentrations of PM₂.₅ in residential buildings were 49.5 ± 18.2 and 39.4± 18.1 µg/ m3 and for PM₁ the concentrations were 6.5 ± 10.1and 4.3 ± 7.7 µg/ m3, respectively. Indoor/outdoor (I/O) ratios and concentrations of all size fractions of PM were strongly correlated with wind speed and temperature whereas a good relationship was not observed between humidity and I/O ratios of PM. We estimated that nearly 71.47 % of PM₁₀, 79.86 % of PM₂.₅ and of 61.25 % of PM₁ in indoor of residential buildings can be removed by negative air ions.

Keywords: particle matter (PM), indoor air, negative air ions (NAIs), residential building

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Authors: Zain Khan, Steve Ahn, Kathy Monypenny, James Fink

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In Australian public hospitals, there were approximately 34,000 reported inpatient falls between 2015 to 2016. The gold standard for diagnosing intracranial injury is non-contrast enhanced brain computed tomography (CTB). Over a three-month timeframe, a total of one hundred and eighty (180) falls were documented between the hours of 4pm and 8am at a large metro hospital. Only three (3) of these scans demonstrated a positive intra-cranial finding. The rationale for scanning varied. The common indications included a fall with head strike, the presence of blood thinning medication, loss of consciousness, reduced Glasgow Coma Scale (GCS), vomiting and new neurological findings. There are several validated tools to aid in decision-making around ordering CTB scans in the acute setting, but no such accepted tool exists for the inpatient space. With further data collection, spanning a greater length of time and through involving multiple centres, work can be done towards generating such a tool that can be utilized for inpatient falls.

Keywords: computed tomography, falls, inpatient, intracranial hemorrhage

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Authors: Daniel Mokatsanyane, Johnny Jansen Van Rensburg

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This paper is a concise introduction of the risk management on the water derivatives market. Water, a new commodity in the market, is one of the most important commodity on earth. As important to life and planet as crops, metals, and energy, none of them matters without water. This paper presents a brief overview of water as a tradable commodity via a new first of its kind futures contract on the Nasdaq Veles California Water Index (NQH2O) derivative instrument, TheGeneralised Autoregressive Conditional Heteroscedasticity (GARCH) statistical model will be the used to measure the water price volatility of the instrument and its performance since it’s been traded. describe the main products and illustrate their usage in risk management and also discuss key challenges with modeling and valuation of water as a traded commodity and finally discuss how water derivatives may be taken as an alternative asset investment class.

Keywords: water derivatives, commodity market, nasdaq veles california water Index (NQH2O, water price, risk management

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Authors: Seraphina Bakta

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In many societies in Africa, it is a taboo to speak, let alone to practice or in any way to engage in matters relating to sexual and reproductive health. For instance, girls using contraceptives may be labeled prostitutes, and married women using family planning methods may be divorced on account that they are disobedient to their husbands as they do not want to bear children. As such, sexual and reproductive health as a right is still very far from reality to many men and women. To a large extent, the objections are mainly backed up in culture, which is deeply rooted in many African traditions. While such culture have both the good and bad side, the African Charter on Human and Peoples Rights has identified the bad ones as’ harmful cultural practices. This paper argues that, while cultural norms may hinder the realization of human rights, adopting a human rights based approach to address harmful cultural practices is likely, the best approach to realizing women’s rights to sexual and reproductive health rights in Africa.

Keywords: rights, culture, health, women

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Authors: Ngoc Dao

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State Paid Leave Programs (PFL) complement the Federal Family and Medical Leave Act (FMLA) by offering workers time off to take care of their newborns or sick family members with supplemental income, and further job protection. Up to date, four states (California, New Jersey, Rhode Island, and New York) implemented paid leave policies. This study adds further understanding of how state PFL policies help working families with elder parents improve their work balance by examining the paid leave policies on labor outcomes. Early findings suggest State Paid Leave Policies reduced the likelihood to exit the labor market by 1.6 percentage points, with larger effects among paid leave policies with job protection feature. In addition, the results imply job protection in paid leave policies matters in helping employed caregivers attach to the labor market.

Keywords: family paid leave, working caregivers, employment, social welfare

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Authors: Hakim Benoumelghar

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The launch in 1999 of the open access Initiative (OAI) and the protocol for sharing metadata, OAI-PMH, in parallel with the provision of deposit platforms, open-source software, such as DSpace in 2002, which allow libraries to develop digital repositories and play a leading role in the open access movement, and by building institutional open archives alongside the theme. This study focuses on Algerian universities and their projects and platforms for digital repositories of theses and scientific papers and the possibilities of access to the university community to develop research and access to archives of scientific digital content offered by the scientific community. This contribution attempts to compare Algerian and foreign institutional deposits in developed countries in order to have development and perspectives to facilitate scientific research and give more possibilities to the scientific community in documentary matters.

Keywords: digital repository, repository software, university, algeria

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Authors: Vakhtang Charaia

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The article focuses on the role of FDI in Georgia’s economic development for the last decade. To attract as much FDI as possible a proper investment climate should be on the place-institutional, policy and regulatory environment. Well-developed investment climate is the chance and motivation for both, local economy and foreign companies, to generate maximum income, create new work places and improve the quality of life. FDI trend is one of the best indicators of country’s economic sustainability and its attractiveness. Especially for small and developing countries, the amount of FDI matters, therefore, most of such countries are trying to compete with each other through improving their investment climate according to different world famous indexes. As a result of impressive reforms since 2003, Georgian economy was benefited with large invasion of FDI. However, the level of per capita GDP is still law in comparison to Eastern European countries and it should be improved. The main idea of the paper is to show a real linkage between FDI and employment ration, on the case of Georgian economy.

Keywords: foreign direct investment, employment, economic growth, taxes, corruption, sustainable development

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Authors: Won Kyung Ham, Kang Hoon Cho, Sang C. Park

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Presented in this paper is a framework of a software ‘WEMax’. The WEMax is invented for analysis and simulation for manned assembly lines to sustain and improve performance of manufacturing systems. In a manufacturing system, performance, such as productivity, is a key of competitiveness for output products. However, the manned assembly lines are difficult to forecast performance, because human labors are not expectable factors by computer simulation models or mathematical models. Existing approaches to performance forecasting of the manned assembly lines are limited to matters of the human itself, such as ergonomic and workload design, and non-human-factor-relevant simulation. Consequently, an approach for the forecasting and improvement of manned assembly line performance is needed to research. As a solution of the current problem, this study proposes a framework that is for generation and simulation of virtual manned assembly lines, and the framework has been implemented as a software.

Keywords: performance forecasting, simulation, virtual manned assembly line, WEMax

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Authors: Areej Makeineldein Mustafa

Abstract:

The study evaluates the management processes and healthcare provider compliance with the National Institute for Health and Care Excellence recommendations for constipation management. We aimed to evaluate the adherence to National Institute for Health and Care Excellence guidelines in the management of constipation during the period from February to June 2023. We collected data from a random sample ( 51 patients) over 4 months with inclusion criteria for patients above 60 who were just admitted to the care of the elderly department during this period. Patient age, sex, medical records for constipation, acute or chronic constipation, or opioid-induced constipation, and treatment options were used to identify constipation and the type of treatment given. Our findings indicate that there is a gap between practice and National Institute for Health and Care Excellence guideline steps; only 3 patient was given medications according to National Institute for Health and Care Excellence guidelines in order of combination or steps of escalation. Addressing these gaps could potentially lead to enhanced patient outcomes and an overall improvement in the quality of care provided to individuals suffering from constipation.

Keywords: constipation, elderly, management, patient

Procedia PDF Downloads 54

Authors: Nooraneda Mutalip Laidey

Abstract:

Computer Crimes Act 1997 (CCA 1997) was conceded by Malaysia’s legislative body in 1997 and the Act was enforced in June 2000. The purpose of CCA 1997 is to provide for offences related to misuse of computers such as hacking, cracking and phishing. CCA 1997 was modelled after United Kingdom’s Computer Misuses Act 1990 as a response to the emerging computer crimes. This legislation is divided into three parts and 12 Sections. The first part outlines preliminary matters that include short title and relevant definitions, second part provides for the offenses related to misuse of computers and specifies penalties for each offences, and the last part deals with ancillary provisions such as jurisdictional and investigational issues of cybercrime. The main objective of this paper is to discuss the development of computer crimes and its deterrence in Malaysia. Specific sections of CCA 1997 will be analysed in details and detail assessment on the prevention and prosecution of computer crimes in Malaysia will be accessed to determine whether CCA 1997 is so far adequate in preventing computer crimes in Malaysia.

Keywords: computer, computer crimes, CCA 1997, circumvention, deterrence

Procedia PDF Downloads 314

Authors: Dai Zhimei, Hua Chen

Abstract:

The exploration of urban spatial evolution is an important part of urban development research. Therefore, the evolutionary modern Yangzhou urban spatial texture was taken as the research object, and Spatial Syntax was used as the main research tool, this paper explored Yangzhou spatial evolution law and its driving factors from the urban street network scale, district scale and street scale. The study has concluded that at the urban scale, Yangzhou urban spatial evolution is the result of a variety of causes, including physical and geographical condition, policy and planning factors, and traffic conditions, and the evolution of space also has an impact on social, economic, environmental and cultural factors. At the district and street scales, changes in space will have a profound influence on the history of the city and the activities of people. At the end of the article, the matters needing attention during the evolution of urban space were summarized.

Keywords: block, space syntax and methodology, street, urban space, Yangzhou

Procedia PDF Downloads 153

Authors: A. Alrasheed, I. Connerton

Abstract:

Providing patients with safe meals on a daily basis is one of the challenges in the healthcare sector. In Saudi Arabia matters related to food safety and hygiene have been the heart of the Ministry of Health (MOH) and Saudi Food and Drugs Authority (SFDA). The aim of this study is to examine the causes of inadequate implementation of food safety management systems such as HACCP in Riyadh’s MOH hospitals. By the law, food safety must be managed using a documented, HACCP based approach, and food handlers must be appropriately trained in food safety. Food handlers in Saudi Arabia are not required to provide a certificate or attend a food handling training course even in healthcare sectors. Since food safety and hygiene issues are of increasing importance for Saudi Arabian health decision makers, the SFDA has been established to apply food hygiene requirements in all food operations. It should be pointed out that the implications of food outbreaks on the whole society may potentially go beyond individual health impacts but also impact on the Nation’s health and bring about economic repercussions.

Keywords: food safety, patient, hospital, HACCP

Procedia PDF Downloads 846

Authors: Bharat Mishra, Sanjay Kumar Awasthi, Raj Kumar Rajak

Abstract:

The devices, which convert the energy in the form of electricity from organic matters, are called microbial fuel cell (MFC). Recently, MFCs have been given a lot of attention due to their mild operating conditions, and various types of biodegradable substrates have been used in the form of fuel. Traditional MFCs were included in anode and cathode chambers, but there are single chamber MFCs. Microorganisms actively catabolize substrate, and bioelectricities are produced. In the field of power generation from non-conventional sources, apart from the benefits of this technique, it is still facing practical constraints such as low potential and power. In this study, most suitable, natural, low cost MFCs components are electrodes (anode and cathode), organic substrates, membranes and its design is selected on the basis of maximum potential (voltage) as an electrical parameter, which indicates a vital role of affecting factor in MFC for sustainable power production.

Keywords: substrates, electrodes, membranes, MFCs design, voltage

Procedia PDF Downloads 279