Search results for: global accounting standards

Authors: Hochan Seok, Woosik Jang, Seung-Heon Han

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The stagnant global construction market has intensified competition since 2008 among firms that aim to win overseas contracts. Against this backdrop, subcontractor selection is identified as one of the most critical success factors in overseas construction project. However, it is difficult to select qualified subcontractors due to the lack of evaluation standards and reliability. This study aims to identify the problems associated with existing subcontractor evaluations using a correlations analysis and a multiple regression analysis with pre-qualification and performance evaluation of 121 firms in six countries.

Keywords: subcontractor evaluation system, pre-qualification, performance evaluation, correlation analysis, multiple regression analysis

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Authors: Peter J. Glinos

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The Alternative Education Resource Organization (AERO), one of the largest international hubs for alternative educators led by Jerry Mintz, has had a major impact on the global alternative education movement. The organization’s publications, like the AERO-Gramme Newsletter and its successor, the Education Revolution Magazine, allowed members across the globe to discuss issues, share support, and submit writings on policies and reforms. Stored on AERO's online digital archive, this work uses these publications from 1989 to 2011 to investigate the network's entanglements with America, Canada, Russia, Ukraine, Israel, Palestine, Japan, India, and Guatemala. Inspired by Reinhart Koselleck, this historical analysis will trace AERO’s entanglements within the United States, Japan, and Russia, contextualizing each of these multiple temporalities within the history of each nation’s education system, the developments within AERO, and the global geo-political climate at the time of AERO’s expansion. To help remedy the lack of attention paid by global historians to the role state organizations play supporting global networks, as noted in What is Global History? by Sebastian Conrad, this work will focus on the relationship between AERO and state actors.

Keywords: global history, history of education, neoliberalism, transnational history, alternative education

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Authors: Suad M. Abuzariba, M. Gazette

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To test for the presence of toxic heavy metals, specifically Arsenic, Lead, and Mercury in formula milk available in Misrata city north of Libya for infants aged 6-12 months through Atomic Absorption Spectrophotometer,30 samples of imported milk formula in Libyan markets subjected to test to accurate their pollution with heavy metals, We get concentration of Hg, Ar, Pb in milk formula samples was between 0.002-1.37, 1.62-0.04–2.16, 0.15–0.65 respectively, when compared the results with Libyan &WHO standards ,they were within standards of toxic heavy metals. The presence or absence of toxic heavy metals (Lead, Arsenic, and Mercury) in selected infant formula milk and their levels within or beyond standards set by the WHO. The three infant formulas tested, all were negative for Arsenic and Lead, while two out of the three infant formulas tested positive for Mercury with levels of 0.6333ppm and 0.8333ppm. The levels of Mercury obtained, expressed in parts per million (ppm), from the two infant formulas tested were above the Provisional Tolerable Weekly Intake of total Mercury, which is 0.005ppm, as set by the FAO, WHO, and JECFA.

Keywords: heavy metals, milk formula, Libya, toxic

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Authors: Saeed Mohammadirad

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During the first commitment period of the Kyoto Protocol, many developed countries were forced to restrict carbon emissions. Although Iran was one of the countries of Kyoto protocol, due to some special conditions, it was not required to restrict its carbon emissions. Flexible mechanisms were developed to assist countries responsible for reducing their carbon emissions, and regulated carbon markets were introduced. Carbon credits which are provided by organizations in countries with no responsibility to restrict their carbon emissions are traded in voluntary markets. This study focuses on how to measure and report the carbon allowances and carbon credits from accounting view point under both regulated and voluntary markets.

Keywords: carbon credits, carbon markets, accounting, flexible mechanisms

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Authors: Mohammed Buhaya

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Purpose: The purpose of this study is to analyze the decision, implementation process and the outcomes of the introduction of the balanced scorecard in a developing country having particular regard to the impacts of agency and institutional, endogenous and exogenous. Design/methodology/approach: This study builds on a longitudinal explanatory case study, an institutional framework, especially Ter-Bogt and Scapens (2014) framework. Findings: Empirical findings drawn from a telecom company indicate that the dynamics of change of the company are influenced by the interconnection of external institutions and the company's situation and internal institutions encompassing issues of power, politics, and culture. Organizational practice introduced to secure external legitimacy is not always the case. The adoption of the balanced scorecard was the instrumental manner and had revolutionary change. Originality/value: In contrast to much previous research on management accounting practice, the paper analyses the process of change in one of developing country. The study also sheds new light on the power of religion as one of institutional logics and how this logic rises to potential to influence management accounting change among actors and achieving the company’s targets. This paper highlights how the culture and values can play a vital role in making the process of change smoother.

Keywords: balanced scorecard, institutional, management accounting practice, rules, and routines

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Authors: Brian Bilich

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A typical global learning program is a two-week project based, culturally immersive and academically relevant experience built around a project with purpose and catered to student and business groups. Global Learning in Continuing Education at Austin Community College promotes global readiness through projects with purpose with special attention given to balancing learning, hospitality and travel. A recent project involved CommunityFirst! Village; a 51-acre planned community which provides affordable, permanent housing for men and women coming out of chronic homelessness. Global Learning students collaborated with residents and staff at the Community First! Village on a project to produce two-dimensional remodeling plans of residents’ tiny homes with a focus on but not limited to design improvements on elements related to accessibility, increased usability of living and storage space and esthetic upgrades to boost psychological and emotional appeal. The goal of project-based learning in the context of global learning in Continuing Educaiton at Austin Community Collegen general is two fold. One, in rapid fashion we develop a project which gives the learner a hands-on opportunity to exercise soft and technical skills, like creativity and communication and analytical thinking. Two, by basing projects on global social conflict issues, the project of purpose promotes the development of empathy for other people and fosters a sense of corporate social responsibility in future generations of business leadership. In the example provide above the project informed the student group on the topic of chronic homelessness and promoted awareness and empathy for this underserved segment of the community. Project-based global learning based on projects with purpose has the potential to cultivate global readiness by developing empathy and strengthening emotional intelligence for future generations.

Keywords: project-based learning, global learning, global readiness, globalization, international exchange, collaboration

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Authors: Azeem Alphonce

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In Pakistan, there is a variety of skin tones and colors across all provinces. However, a fair complexion is one of the standards of beauty among females in Pakistan, which creates insecurities in dark-complexioned females. This research is a critical discourse analysis of the language used on beauty products for females in Pakistan. The purpose was to analyze the language used on female beauty products using Van Dijk's three-stage socio-cognitive model to understand what message is received from the few words written and repeated across the packaging of various facial products, why such language is used and what are its wider socio-cognitive effects? The criterion for the selection of beauty products was skin whitening terminologies and the language used on these products. The results showed that over 57 per cent of products utilized skin-whitening terms. The adjectives written on the package indicate that fairer skin is the ultimate beauty goal of females. The analysis explored how the language reinforces unfair beauty standards and perpetuates colorism. It was concluded that female beauty products utilize discriminatory discourse by marginalizing individuals of darker skin tones. Fairer skin is promoted, whereas darker skin is referred to as a problem, flaw or imperfection. Socially shared mental models seem to have caused beauty companies to exploit and promote perceptions of colorism in society. Therefore, such discourse should be prevented, and beauty companies should utilize their discourse to promote acceptance of various skin tones.

Keywords: language, skin whitening products, beauty standards, social mental models

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Authors: Alsahli Abdulaziz Abdullah, Hameed Ullah Khan

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Software development nowadays is more and more using global ways of development instead of normal development enviroment where development occur in one location. This paper is a aimed to propose a Requirement Engineering framework to support Global Software Development environment with regards to all requirment engineering activities from elicitation to fially magning requirment change. Global software enviroment is more and more gaining better reputation in software developmet with better quality is resulting from developing in this eviroment yet with lower cost.However, failure rate developing in this enviroment is high due to inapproprate requirment development and managment.This paper will add to the software engineering development envrioments discipline and many developers in GSD will benefit from it.

Keywords: global software development environment, GSD, requirement engineering, FreGsd, computer engineering

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Authors: Gnanachandrasamy G., Zhou Y., Ramkumar T., Venkatramanan S., Wang S., Mo Liping, Jingru Zhang

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In order to assess the heavy metal contamination totally fourty five groundwater samples were collected from the coastal part of Cauvery deltaic region, South India, during monsoon season in the year of 2017. The study area lies between longitudes 79º15’ to 79º 50’ E and latitudes 10º10’ to 11º20’ N with total area of 2,569 km². The concentration of As, Ba, Cd, Cr, Co, Cu, Ni, Pb, Se, and Zn were analyzed by Inductively Coupled Plasma Mass Spectrometry (ICP-MS). The heavy metals ranged between 0.007-117.8 µg/l for As, 8.503-1281 µg/l for Ba, 0.006-0.12 µg/l for Cd, 0.23-5.572µg/l for Cr, 0.44-17.9 µg/l for Co, 0.633-11.56 µg/l for Cu, 0.467-29.34 µg/l for Ni, 0.008-5.756 µg/l for Pb, 0.979 to 45.49 µg/l for Se, and 2.712-10480 µg/l for Zn in the groundwaters. A comparison of heavy metal concentration with WHO and BIS drinking water standards shows that Ni, Zn, As, Se, and Ba level is higher than the drinking water standards in some of the groundwater samples, and the concentrations of all the other heavy metals were lower than the drinking water standards. The present levels of heavy metal concentration in the studied area groundwaters are moderate to severe to public health and environmental concerns and need attention.

Keywords: cauvery delta, drinking water, groundwater, heavy metals

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Authors: Olia Kanevskaia

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Standardization has been in the limelight of numerous academic studies. Typically described as ‘any set of technical specifications that either provides or is intended to provide a common design for a product or process’, standards do not only set quality benchmarks for products and services, but also spur competition and innovation, resulting in advantages for manufacturers and consumers. Their contribution to globalization and technology advancement is especially crucial in the Information and Communication Technology (ICT) and telecommunications sector, which is also characterized by a weaker state-regulation and expert-based rule-making. Most of the standards developed in that area are interoperability standards, which allow technological devices to establish ‘invisible communications’ and to ensure their compatibility and proper functioning. This type of standard supports a large share of our daily activities, ranging from traffic coordination by traffic lights to the connection to Wi-Fi networks, transmission of data via Bluetooth or USB and building the network architecture for the Internet of Things (IoT). A large share of ICT standards is developed in the specialized voluntary platforms, commonly referred to as Standards Development Organizations (SDOs), which gather experts from various industry sectors, private enterprises, governmental agencies and academia. The institutional architecture of these bodies can vary from semi-public bodies, such as European Telecommunications Standards Institute (ETSI), to industry-driven consortia, such as the Internet Engineering Task Force (IETF). The past decades witnessed a significant shift of standard setting to those institutions: while operating independently from the states regulation, they offer a rather informal setting, which enables fast-paced standardization and places technical supremacy and flexibility of standards above other considerations. Although technical norms and specifications developed by such nongovernmental platforms are not binding, they appear to create significant regulatory impact. In the United States (US), private voluntary standards can be used by regulators to achieve their policy objectives; in the European Union (EU), compliance with harmonized standards developed by voluntary European Standards Organizations (ESOs) can grant a product a free-movement pass. Moreover, standards can de facto manage the functioning of the market when other regulative alternatives are not available. Hence, by establishing (potentially) mandatory norms, SDOs assume regulatory functions commonly exercised by States and shape their own legal order. The purpose of this paper is threefold: First, it attempts to shed some light on SDOs’ institutional architecture, focusing on private, industry-driven platforms and comparing their regulatory frameworks with those of formal organizations. Drawing upon the relevant scholarship, the paper then discusses the extent to which the formulation of technological standards within SDOs constitutes a private legal order, operating in the shadow of governmental regulation. Ultimately, this contribution seeks to advise whether a state-intervention in industry-driven standard setting is desirable, and whether the increasing regulatory importance of SDOs should be addressed in legislation on standardization.

Keywords: private order, standardization, standard-setting organizations, transnational law

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Authors: Yirui Wang

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In the past few decades, patient safety has been the focus of much attention in the global medical and health field. As medical standards continue to improve and develop, the demand for patient safety is also growing. As one of the important dimensions in assessing patient safety, the Patient Perception Patient Safety Assessment Tool provides unique and valuable information from the patient's own perspective and plays an important role in promoting patient safety. This article aims to summarize and analyze the assessment content, assessment methods and applications of currently commonly used patient-perceived patient safety assessment tools at home and abroad, with a view to providing a reference for medical staff to select appropriate patient-perceived patient safety assessment tools.

Keywords: patients, patient safety, perception, assessment tools, review

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Authors: Gurjinder Singh, Jasmeen Kaur, Mukul Dhiman

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This paper mainly describes the significance of 3D printing in the supply chain management in a scenario when there is disruption in global supply chain. Furthermore, the development and implementation of supply chain strategies in context of 3D printing technology is framed to make supply chain of an organization resilient to disruption caused by natural disasters.

Keywords: 3D printing, global supply chain, supply chain management, supply chain strategies

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Authors: Sonia Rebai, Mohamed Naceur Azaiez, Dhafer Saidane

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In this study, we develop a performance evaluation model based on a multi-attribute utility approach aiming at reaching the sustainable banking (SB) status. This model is built accounting for various banks’ stakeholders in a win-win paradigm. In addition, it offers the opportunity for adopting a global measure of performance as an indication of a bank’s sustainability degree. This measure is referred to as banking sustainability performance index (BSPI). This index may constitute a basis for ranking banks. Moreover, it may constitute a bridge between the assessment types of financial and extra-financial rating agencies. A real application is performed on three French banks.

Keywords: multi-attribute utility theory, performance, sustainable banking, financial rating

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Authors: Gagnesh Kumar, Prashant Gupta

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This paper investigates the performance of the bundle of single wall carbon nanotubes (SWCNT) for low-power and high-speed interconnects for future VLSI applications. The power dissipation, delay and power delay product (PDP) of SWCNT bundle interconnects are examined and compared with that of the Cu interconnects at 22 nm technology node for both intermediate and global interconnects. The results show that SWCNT bundle consume less power and also faster than Cu for intermediate and global interconnects. It is concluded that the metallic SWCNT has been regarded as a viable candidate for intermediate and global interconnects in future technologies.

Keywords: carbon nanotube, SWCNT, low power, delay, power delay product, global and intermediate interconnects

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Authors: Babar Ali, Mohammad Rashid, Showkat Rasool Mir, Mohammad Ali, Saiba Shams

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Background: The plant Camellia sinensis (Theaceae) is an evergreen shrub indigenous to Assam (India) and parts of China and Japan. Traditional Chinese medicine has recommended green tea for headaches, body aches and pains, digestion, enhancement of immune defense, detoxification, as an energizer and to prolong life. The leaves have more than 700 chemical constituents, among which flavanoids, amino acids, vitamins (C, E, K), caffeine and polysaccharides. Adulteration and substitution may affect the quality of formulation containing tea leaves. Standardization of medicinal preparation is essential for further therapeutic results and for global acceptance. Hence, chromatographic fingerprint profiles were carried out for establishing the standards. Materials and methods: TLC studies for methanolic extracts of the leaves of Camellia sinensis were carried out in a new developed solvent system, Toluene: Ethyl acetate: Formic acid (7:3:1). TLC plates were dried in air, visualized in UV at wavelengths 254 nm and 366 nm and photographed. Results: Results provide valuable clue regarding their polarity and selection of solvents for separation of phytochemicals. Fingerprinting of methanolic extract of Camellia sinensis leaves revealed the presence of various phytochemicals in UV at 254 nm and 366 nm. Conclusion: Fingerprint profile is quite helpful in setting up of standards and thus to keep a check on intentional/unintentional adulteration. TLC offers major advantages over other conventional chromatographic techniques such as unsurpassed flexibility (esp. stationary and mobile phase), choice of detection wavelength, user friendly, rapid and cost effective.

Keywords: Cammelia sinensis Linn., standardization, methanolic extract, thin layer chromatography

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Authors: Ana Hol

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Study and work operations are being transformed with the uses of technologies and are consequently becoming global. This paper outlines lessons learned based on the international study tour that Australian Bachelor of Information Systems students undertook. This research identifies that for the study tour to be successful, students need to gain skills that global citizens require. For example, students will need to gain an understanding of local cultures, local customs and habits. Furthermore, students would also need to gain an understanding of how a field of their future career expertise operates in the host country, how study and business are conducted internationally, which tools and technologies are currently being utilized on a global scale, what trends drive future developments world-wide and how business negotiations and collaborations are being undertaken across borders. Furthermore, this research provides a guide to educators who are planning, guiding and running study tours as it outlines the requirements of having a pre-tour preparatory session, carefully planned and executed tour itineraries and post-tour sessions during which students can reflect on their experiences and lessons learned so that they can apply them to future international business visits and ventures.

Keywords: global education, international experiences, international study tours, students as global citizens, student centered education,

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Authors: Oseyemi O. Olubomehin, Edith O. Ajaiyeoba, Kio A. Abo, Eleonora D. Goosen

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Diabetes is a major degenerative disease of global concern and it is the third most lethal disease of mankind, accounting for about 3.2 million deaths annually. Lowering postprandial hyperglycemia by inhibition of carbohydrate hydrolyzing enzyme such as alpha-amylase is one of the therapeutic approaches to treat Type 2 Diabetes. Alpha-amylase inhibitors from plants have been found to be effective in managing postprandial hyperglycemia. In continuation of our anti-diabetic activities of this plant, bioassay-guided fractionation and isolation using 0.1-1.0 mg/mL furnished djalonenol, a monoterpene diol with a significant 53.7% α-amylase inhibition (p<0.001) from the stem bark which was comparable to acarbose which gave a 54.9% inhibition. Spectral characterization using Infra-red, Gas Chromatogrphy-Mass spectrometry, 1D and 2D NMR of the isolated compound was done to elucidate the structure of the compound.

Keywords: alpha-amylase inhibitor, hyperglycemia, postprandial, diabetes

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Authors: Beldjilali Bilal, Benadda Belkacem, Kahlouche Salem

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Due to the Doppler effect caused by the high velocity of satellite and in some case receivers, the frequency of the Global Positioning System (GPS) signals are transformed into a new ones. Several acquisition algorithms frequency of the Global Positioning System (GPS) signals are transformed can be used to estimate the new frequency and phase shifts values. Numerous algorithms are based on the frequencies domain calculation. Our developed algorithm is a new approach dedicated to the Global Positioning System signal acquisition based on the fast Fourier transform. Our proposed new algorithm is easier to implement and has fast execution time compared with elder ones.

Keywords: global positioning system, acquisition, FFT, GPS/L1, software receiver, weak signal

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Authors: Tapas Kumar Sinha, Joseph Mathew

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At the moment earth is in grave danger due to threats of global warming. The temperature of the earth has risen by almost 20C. Glaciers in the Arctic have started to melt. It would be foolhardy to think that this is a small effect and in time it would go away. Global warming is caused by a number of factors. However, one sure and simple way to totally eliminate this problem is to put programmable shields in space. Just as an umbrella blocks sunlight, a programmable shield in space will block sun rays from reaching the earth as in a solar eclipse and cause cooling in the penumbral region just as it happens during an eclipse.

Keywords: glaciers, green house, global warming space, satellites

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Authors: Rakhyun Kim, Sungho Tae

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Global environmental issues such as abnormal weathers due to global warming, resource depletion, and ecosystem distortions have been escalating due to rapid increase of population growth, and expansion of industrial and economic development. Accordingly, initiatives have been implemented by many countries to protect the environment through indirect regulation methods such as Environmental Product Declaration (EPD), in addition to direct regulations such as various emission standards. Following this trend, life cycle assessment (LCA) techniques that provide quantitative environmental information, such as Human Toxicity Potential (HTP), for buildings are being developed in the construction industry. However, at present, the studies on the environmental database of building materials are not sufficient to provide this support adequately. The purpose of this study is to analysis human toxicity potential of major building material production stage using life cycle assessment. For this purpose, the theoretical consideration of the life cycle assessment and environmental impact category was performed and the direction of the study was set up. That is, the major material in the global warming potential view was drawn against the building and life cycle inventory database was selected. The classification was performed about 17 kinds of substance and impact index, such as human toxicity potential, that it specifies in CML2001. The environmental impact of analysis human toxicity potential for the building material production stage was calculated through the characterization. Meanwhile, the environmental impact of building material in the same category was analyze based on the characterization impact which was calculated in this study. In this study, establishment of environmental impact coefficients of major building material by complying with ISO 14040. Through this, it is believed to effectively support the decisions of stakeholders to improve the environmental performance of buildings and provide a basis for voluntary participation of architects in environment consideration activities.

Keywords: human toxicity potential, major building material, life cycle assessment, production stage

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Authors: Tran Van Long

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Beyond trade facilitation, transparency in the WTO legal context is, implicitly and explicitly, aimed at addressing problems in domestic administrative law. Through the lens of global governance, this paper attempts to shed more light on the power of transparency norms enshrined in multilateral trading agreements under the aegis of the WTO. In this global ruled-base system, transparency has become sufficiently powerful to be a multifunctional instrument for promoting rule of law, good governance, and democracy.

Keywords: WTO, transparency, good governance, rule of law, global administrative law.

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Authors: Lindani Ncube, Baojin Zhao, Ken Liu, Helen Johanna Van Niekerk

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Acid Base Accounting (ABA) is a tool used to assess the total amount of acidity or alkalinity contained in a specific rock sample, and is based on the total S concentration and the carbonate content of a sample. A preliminary ABA test was conducted on 14 sandstone and 5 coal samples taken from coalfields representing the Main Karoo Basin (Highveld, Vryheid and Molteno/Indwe Coalfields) and the Sub-basins (Witbank and Waterberg Coalfields). The results indicate that sandstone and coal from the Main Karoo Basin have the potential of generating Acid Mine Drainage (AMD) as they contain sufficient pyrite to generate acid, with the final pH of samples relatively low upon complete oxidation of pyrite. Sandstone from collieries representing the Main Karoo Basin are characterised by elevated contents of reactive S%. All the studied samples were characterised by an Acid Potential (AP) that is less than the Neutralizing Potential (NP) except for two samples. The results further indicate that the sandstone from the Main Karoo Basin is prone to acid generation as compared to the sandstone from the Sub-basins. However, the coal has a relatively low potential of generating any acid. The application of ABA in this study contributes to an understanding of the complexities governing water-rock interactions. In general, the coalfields from the Main Karoo Basin have much higher potential to produce AMD during mining processes than the coalfields in the Sub-basins.

Keywords: Main Karoo Basin, sub-basin, coal, sandstone, acid base accounting (ABA)

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Authors: Rohit Lall

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The adoption of Micro Irrigation (MI) technologies in India has helped in achieving higher cropping and irrigation intensity with significant savings on resource savings such as labour, fertilizer and improved crop yields. These technologies have received considerable attention from policymakers, growers and researchers over the years for its perceived ability to contribute towards agricultural productivity and economic growth with the well-being of the growers of the country. Keeping the pace with untapped theoretical potential to cover government had launched flagship programs/centre sector schemes with earmarked budget to capture the potential under these waters saving techniques envisaged under these technologies by way of providing financial assistance to the beneficiaries for adopting these technologies. Micro Irrigation technologies have been in the special attention of the policymakers over the years. India being an agrarian economy having engaged 75% of the population directly or indirectly having skilled, semi-skilled and entrepreneurs in the sector with focused attention and financial allocations from the government under these technologies in covering the untapped potential under Pradhan Mantri Krishi Sinchayee Yojana (PMKSY) 'Per Drop More Crop component.' During the year 2004, a Taskforce on Micro Irrigation was constituted to estimate the potential of these technologies in India which was estimated 69.5 million hectares by the Task Force Report on MI however only 10.49 million hectares have been achieved so far. Technology collaborations by leading manufacturing companies in overseas have proved to a stepping stone in technology advancement and product up gradation with increased efficiencies. Joint ventures by the leading MI companies have added huge business volumes which have not only accelerated the momentum of achieving the desired goal but in terms of area coverage but had also generated opportunities for the polymer manufacturers in the country. To provide products matching the global standards Bureau of Indian Standards have constituted a sectional technical committee under the Food and Agriculture Department (FAD)-17 to formulated/devise and revise standards pertaining to MI technologies. The research lobby has also contributed at large by developing in-situ analysis proving MI technologies a boon for farming community of the country with resource conservation of which water is of paramount importance. Thus, Micro Irrigation technologies have proved to be the key tool for feeding the grueling demand of food basket of the growing population besides maintaining soil health and have been contributing towards doubling of farmers’ income.

Keywords: task force on MI, standards, per drop more crop, doubling farmers’ income

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Authors: Karl Mabiala Dondia, Jing Ma

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In recent years, networks based on the 802.11 standards have gained a prolific deployment. The reason for this massive acceptance of the technology by both home users and corporations is assuredly due to the "plug-and-play" nature of the technology and the mobility. The lack of physical containment due to inherent nature of the wireless medium makes maintenance very challenging from a security standpoint. This study examines via continuous monitoring various predictable threats that 802.11 networks can face, how they are executed, where each attack may be executed and how to effectively defend against them. The key goal is to identify the key components of an effective wireless security policy.

Keywords: wireless LAN, IEEE 802.11 standards, continuous monitoring, security policy

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Authors: Jehad Al Dallal

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A class in an Object-Oriented (OO) system is the basic unit of design, and it encapsulates a set of attributes and methods. In OO systems, instead of redefining the attributes and methods that are included in other classes, a class can inherit these attributes and methods and only implement its unique attributes and methods, which results in reducing code redundancy and improving code testability and maintainability. Such mechanism is called Class Inheritance. However, some software engineering applications may require accounting for all the inherited class members (i.e., attributes and methods). This paper explains how to account for inherited class members and discusses the software engineering applications that require such consideration.

Keywords: class flattening, external quality attribute, inheritance, internal quality attribute, object-oriented design

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Authors: Rahasanica Nariswari Pratiwi, Maulana Syaiful Haq

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The role of accounting in Islamic Banking is not only as economic reality but also as religious reality. Religious reality constructed by religious value in annual report of Islamic Bank. Thus, the purpose of this paper is to understand and analyze the existence of religious values by form of photographs in annual report, and to analyze the reason of religious values disclosure in annual report. Ontologically, this study is build on a belief that annual report is a communication media to show the ways Islamic Banks express adherence to sharia principle. The research has done by analyzing the photographs in annual report of Bank Syariah Mandiri (BSM), Bank Muamalat Indonesia (BMI), Bank Nasional Indonesia (BNI) Syariah, Bank Rakyat Indonesia (BRI) Syariah, and Bank Central Asia (BCA) Syariah in Indonesia. This study is qualitative research, was carried out within interpretive paradigm using semiotic approach. By employing semiotic analysis, this research showed that annual report of Islamic Bank in Indonesia contained religious value by the form of its photographs. The results of this study also show that photographs in annual report of Islamic Banks in this research contained religious values. Furthermore, this study concludes that Islamic banks actually expressed religious reality and make them different from the other bank’s annual report which focuses only on economic reality. This indicates Islamic Banks obidience existence about responsibility, not only to the stakeholders but also to the society and Allah.

Keywords: Islamic banking, semiotics, accounting, annual report

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Authors: Lynn Ruggieri

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The worldwide pandemic has only increased sustainability awareness. The public is demanding that businesses be held accountable for their impact on the environment. While financial data enjoys uniformity in reporting requirements, there are no uniform reporting requirements for non-financial data. Europe is leading the way with some standards being implemented for reporting non-financial sustainability data; however, there is no uniformity globally. And without uniformity, there is not a clear understanding of what information to include and how to disclose it. Sustainability reporting will provide important information to stakeholders and will enable businesses to understand their impact on the environment. Therefore, there is a crucial need for this data. This paper looks at the history of sustainability reporting in the countries of the European Union and throughout the world and makes a case for worldwide reporting requirements for sustainability.

Keywords: financial reporting, non-financial data, sustainability, global financial reporting

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Authors: Mustapha Babatunde, Bassam Tawabini, Ole John Nielson

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Air dispersion (AD) models such as AERMOD are important tools for estimating the environmental impacts of air pollutant emissions into the atmosphere from anthropogenic sources. The outcome of these models is significantly linked to the climate condition like air temperature, which is expected to differ in the future due to the global warming phenomenon. With projections from scientific sources of impending changes to the future climate of Saudi Arabia, especially anticipated temperature rise, there is a potential direct impact on the dispersion patterns of air pollutants results from AD models. To our knowledge, no similar studies were carried out in Saudi Arabia to investigate such impact. Therefore, this research investigates the effects of climate temperature change on air quality in the Dammam Metropolitan area, Saudi Arabia, using AERMOD coupled with Station data using Sulphur dioxide (SO₂) – as a model air pollutant. The research uses AERMOD model to predict the SO₂ dispersion trends in the surrounding area. Emissions from five (5) industrial stacks on twenty-eight (28) receptors in the study area were considered for the climate period (2010-2019) and future period of mid-century (2040-2060) under different scenarios of elevated temperature profiles (+1ᵒC, + 3ᵒC and + 5ᵒC) across averaging time periods of 1hr, 4hr and 8hr. Results showed that levels of SO₂ at the receiving sites under current and simulated future climactic condition fall within the allowable limit of WHO and KSA air quality standards. Results also revealed that the projected rise in temperature would only have mild increment on the SO₂ concentration levels. The average increase of SO₂ levels was 0.04%, 0.14%, and 0.23% due to the temperature increase of 1, 3, and 5 degrees, respectively. In conclusion, the outcome of this work elucidates the degree of the effects of global warming and climate changes phenomena on air quality and can help the policymakers in their decision-making, given the significant health challenges associated with ambient air pollution in Saudi Arabia.

Keywords: air quality, sulfur dioxide, dispersion models, global warming, KSA

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Authors: Nina Dziatzko, Christopher Stehr, Franziska Struve

Abstract:

Intercultural competence as an explicit required skill nearly never appears in job advertisements in international or even global contexts. But especially those who have to deal with different nationalities and cultures in their everyday business need to have several intercultural competencies and further a global mind-set. This way the question arises how potential future global managers can be trained to learn these competencies. In this regard, it might be helpful to see if different types of intercultural trainings have different effects on those skills. This paper outlines lessons learned based on the evaluation of two different intercultural trainings for management students. The main differences between the observed intercultural trainings are the amount of theoretical input in relation to hands-on experiences, the number of trainers as well as the used methods to teach implicit cultural rules. Both groups contain management students with the willingness and perspective to work abroad or to work in international context. The research is carried out with a pre-training-survey and a post-training-survey which consists of questions referring the international context of the students and a self-estimation of 19 identified intercultural and global mind-set skills, such as: cosmopolitanism, empathy, differentiation and adaptability. Whereas there is no clear result which training gets overall a significant higher increase of skills, there is a clear difference between the focus of competencies trained by each of the intercultural trainings. This way this research provides a guideline for both academicals institutions as well as companies for the decision between different types of intercultural trainings, if the to be trained required skills are defined. Therefore the efficiency and the accuracy of fit of the education of future global managers get optimized.

Keywords: global mind-set, intercultural competencies, intercultural training, learning experiences

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Authors: Oguzhan Cepni, Doruk Kucuksarac, M. Hasan Yilmaz

Abstract:

Changes in the global risk appetite cause co-movement in emerging market risk premiums. However, the sensitivity of the changes in risk premium to the global risk appetite may vary across emerging markets. In this study, how the global risk appetite affects Credit Default Swap (CDS) premiums in emerging markets are analyzed using Principal Component Analysis (PCA) and rolling regressions. The PCA results indicate that the first common component derived by the PCA accounts for almost 76 percent of the common variation in CDS premiums. Additionally, the explanatory power of the first factor seems to be high over the sample period. However, the sensitivity to the global risk factor tends to change over time and across countries. In this regard, fixed effects panel regressions are used to identify the macroeconomic factors driving the heterogeneity across emerging markets. The panel regression results point to the significance of government debt to GDP and international reserves to GDP in explaining sensitivity. Accordingly, countries with lower government debt and higher reserves tend to be less subject to the variations in the global risk appetite.

Keywords: credit default swaps, emerging markets, principal components analysis, sovereign risk

Procedia PDF Downloads 375