Search results for: public enforcement
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5915

Search results for: public enforcement

2555 Analysing Maximum Power Point Tracking in a Stand Alone Photovoltaic System

Authors: Osamede Asowata

Abstract:

Optimized gain in respect to output power of stand-alone photovoltaic (PV) systems is one of the major focus of PV in recent times. This is evident in its low carbon emission and efficiency. Power failure or outage from commercial providers, in general, does not promote development to public and private sector; these basically limit the development of industries. The need for a well-structured PV system is of importance for an efficient and cost effective monitoring system. The purpose of this paper is to validate the maximum power point of an off-grid PV system taking into consideration the most effective tilt and orientation angles for PV's in the southern hemisphere. This paper is based on analyzing the system using a solar charger with maximum power point tracking (MPPT) from a pulse width modulation (PWM) perspective. The power conditioning device chosen is a solar charger with MPPT. The practical setup consists of a PV panel that is set to an orientation angle of 0°N, with a corresponding tilt angle of 36°, 26°, and 16°. Preliminary results include regression analysis (normal probability plot) showing the maximum power point in the system as well the best tilt angle for maximum power point tracking.

Keywords: poly-crystalline PV panels, solar chargers, tilt and orientation angles, maximum power point tracking, MPPT, Pulse Width Modulation (PWM).

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2554 The Impact of the Knowledge-Sharing Factors on Improving Decision Making at Sultan Qaboos University Libraries

Authors: Aseela Alhinaai, Suliman Abdullah, Adil Albusaidi

Abstract:

Knowledge has been considered an important asset in private and public organizations. It is utilized in the libraries sector to run different operations of technical services and administrative works. As a result, the International Federation of Library Association (IFLA) established a department “Knowledge Management” in December 2003 to provide a deep understanding of the KM concept for professionals. These are implemented through different programs, workshops, and activities. This study aims to identify the impact of the knowledge-sharing factors (technology, collaboration, management support) to improve decision-making at Sultan Qaboos University Libraries. This study conducted a quantitative method using a questionnaire instrument to measure the impact of technology, collaboration, and management support on knowledge sharing that lead to improved decision-making. The study population is the (SQU) libraries (Main Library, Medical Library, College of Economic and political science library, and Art Library). The results showed that management support, collaboration, and technology use have a positive impact on the knowledge-sharing process, and knowledge-sharing positively affects the decision making process.

Keywords: knowledge sharing, decision-making, information technology, management support, corroboration, Sultan Qaboos University

Procedia PDF Downloads 57
2553 An Analytical Study of Social Problems of Women Related to Sports

Authors: Shagufta Jahangir, Raisa Jahangir, Nadeemullah

Abstract:

In many societies sports is considered inappropriate for women. It traditionally associated with mascunity. The proposed study aims at undertaking a critical situation analysis of sports women in Pakistan from a gender perspective by examining various aspects of sports women by gender including wrong social values, unstable economical position, wrong religious perspective and the role of media towards women in sports, while sports can provide a channel for informing women about their social and legal rights as well as their health issues, productive health and others. A major concern of the study is to identify the basic causes which depriving Pakistani women from sports. The Human Rights Commission of Pakistan and the Joint Action Committee for People’s Rights organized a symbolic mini marathon on 21 May 2005 in Pakistan to challenge arbitrary curbs on women’s public participation in sport and to highlight rising violence against women. Historically, sport has engaged the perception of gender-hierarchy in order to reproduce the ideology of male superiority, a notion which is often translated into ‘usual superiority’ within the superior communal order. However, it is argued here that we are presently in a state of communal instability with esteem to women's participation in sport.

Keywords: mascunity, gender, productive health, inappropriate, rights

Procedia PDF Downloads 342
2552 Factors Affecting Cost Efficiency of Municipal Waste Services in Tuscan Municipalities: An Empirical Investigation by Accounting for Different Management

Authors: María Molinos-Senante, Giulia Romano

Abstract:

This paper aims at investigating the effect of ownership in the efficiency assessment of municipal solid waste management. In doing so, the Data Envelopment Analysis meta-frontier approach integrating unsorted waste as undesirable output was applied. Three different clusters of municipalities have been created on the basis of the ownership type of municipal waste operators. In the second stage of analysis, the paper investigates factors affecting efficiency, in order to provide an outlook of levers to be used by policy and decision makers to improve efficiency, taking into account different management models in force. Results show that public waste management firms have better performance than mixed and private ones since their efficiency scores are significantly larger. Moreover, it has been demonstrated that the efficiency of waste management firms is statistically influenced by the age of population, population served, municipal size, population density and tourism rate. It evidences the importance of economies of scale on the cost efficiency of waste management. This issue is relevant for policymakers to define and implement policies aimed to improve the long-term sustainability of waste management in municipalities.

Keywords: data envelopment analysis, efficiency, municipal solid waste, ownership, undesirable output

Procedia PDF Downloads 135
2551 Defying the Walls of Autocracy: The Role of the Catholic Church in the Resistance against Dictatorships in South Korea and the Philippines during the Early 1960s and Late 1980s

Authors: Marvin R. Tenecio

Abstract:

The analysis of "religious resistance" has been prevalent in Asian and Philippine studies. Discussions on religious resistance from a variety of perspectives are deemed as crucial turning points in the concept's ongoing development and expansion. By broadening the backdrop of religious protest between the early 1960s and the late 1980s, the researchers contend that a study examining the role carried by the Catholic Church in the upheavals against dictatorships in South Korea and the Philippines would be beneficial to the body of knowledge. This study examines a variety of historical writings about the activities occurring at that time. The researchers also compare and contrast the Catholic Church's contributions to the Korean and Philippine resistance against Park Chung-Hee and Ferdinand Marcos Sr., respectively, during the early 1960s until the late 1980s, using the lens of history from below, particularly the Pasyon and Revolution. The Catholic Church stood out against human rights abuses, promoted social justice, and mobilized the public for political reform in response to the dictatorships in South Korea and the Philippines. Even though the specific circumstances and personalities may have changed, the Church's position in both countries was vital in opposing authoritarian governments and supporting democratic movements.

Keywords: resistance, movements, catholic, church, dictatorship

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2550 MusicTherapy for Actors: An Exploratory Study Applied to Students from University Theatre Faculty

Authors: Adriana De Serio, Adrian Korek

Abstract:

Aims: This experiential research work presents a Group-MusicTherapy-Theatre-Plan (MusThePlan) the authors have carried out to support the actors. The MusicTherapy gives rise to individual psychophysical feedback and influences the emotional centres of the brain and the subconsciousness. Therefore, the authors underline the effectiveness of the preventive, educational, and training goals of the MusThePlan to lead theatre students and actors to deal with anxiety and to overcome psychophysical weaknesses, shyness, emotional stress in stage performances, to increase flexibility, awareness of one's identity and resources for a positive self-development and psychophysical health, to develop and strengthen social bonds, increasing a network of subjects working for social inclusion and reduction of stigma. Materials-Methods: Thirty students from the University Theatre Faculty participated in weekly music therapy sessions for two months; each session lasted 120 minutes. MusThePlan: Each session began with a free group rhythmic-sonorous-musical-production by body-percussion, voice-canto, instruments, to stimulate communication. Then, a synchronized-structured bodily-rhythmic-sonorous-musical production also involved acting, dances, movements of hands and arms, hearing, and more sensorial perceptions and speech to balance motor skills and the muscular tone. Each student could be the director-leader of the group indicating a story to inspire the group's musical production. The third step involved the students in rhythmic speech and singing drills and in vocal exercises focusing on the musical pitch to improve the intonation and on the diction to improve the articulation and lead up it to an increased intelligibility. At the end of each musictherapy session and of the two months, the Musictherapy Assessment Document was drawn up by analysis of observation protocols and two Indices by the authors: Patient-Environment-Music-Index (time to - tn) to estimate the behavior evolution, Somatic Pattern Index to monitor subject’s eye and mouth and limb motility, perspiration, before, during and after musictherapy sessions. Results: After the first month, the students (non musicians) learned to play percussion instruments and formed a musical band that played classical/modern music on the percussion instruments with the musictherapist/pianist/conductor in a public concert. At the end of the second month, the students performed a public musical theatre show, acting, dancing, singing, and playing percussion instruments. The students highlighted the importance of the playful aspects of the group musical production in order to achieve emotional contact and harmony within the group. The students said they had improved kinetic and vocal and all the skills useful for acting activity and the nourishment of the bodily and emotional balance. Conclusions: The MusThePlan makes use of some specific MusicTherapy methodological models, techniques, and strategies useful for the actors. The MusThePlan can destroy the individual "mask" and can be useful when the verbal language is unable to undermine the defense mechanisms of the subject. The MusThePlan improves actor’s psychophysical activation, motivation, gratification, knowledge of one's own possibilities, and the quality of life. Therefore, the MusThePlan could be useful to carry out targeted interventions for the actors with characteristics of repeatability, objectivity, and predictability of results. Furthermore, it would be useful to plan a University course/master in “MusicTherapy for the Theatre”.

Keywords: musictherapy, sonorous-musical energy, quality of life, theatre

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2549 Educational Experiences in Engineering in the COVID Era and Their Comparative Analysis, Spain, March to June 2020

Authors: Borja Bordel, Ramón Alcarria, Marina Pérez

Abstract:

In March 2020, in Spain, a sanitary and unexpected crisis caused by COVID-19 was declared. All of a sudden, all degrees, classes and evaluation tests and projects had to be transformed into online activities. However, the chaotic situation generated by a complex operation like that, executed without any well-established procedure, led to very different experiences and, finally, results. In this paper, we are describing three experiences in two different Universities in Madrid. On the one hand, the Technical University of Madrid, a public university with little experience in online education. On the other hand, Alfonso X el Sabio University, a private university with more than five years of experience in online teaching. All analyzed subjects were related to computer engineering. Professors and students answered a survey and personal interviews were also carried out. Besides, the professors’ workload and the students’ academic results were also compared. From the comparative analysis of all these experiences, we are extracting the most successful strategies, methodologies, and activities. The recommendations in this paper will be useful for courses during the next months when the sanitary situation is still affecting an educational organization. While, at the same time, they will be considered as input for the upcoming digitalization process of higher education.

Keywords: educational experience, online education, higher education digitalization, COVID, Spain

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2548 Importance of Access to Public Information on Modern Slavery for Brazil's Livestock Sector

Authors: Juliana Brandao, Holly Gibbs, Lisa Naughton, Lisa Rausch

Abstract:

The Brazilian Amazon continues to be plagued by modern day slave labor, specifically within the cattle production industry. In response to this issue, modern day anti-slavery activists have implemented additional regulations designed to combat slave labor associated with cattle. These regulations have been incorporated into existing agreements designed to control deforestation. The goal of these rules is to prevent the trade of beef contaminated with modern slave labor between supplier farms and slaughterhouses. In this study, we identify farms that make use of modern slave labor, and we use cattle transaction data to track the sale of cattle between farms and slaughterhouses. Our analysis reveals that slaughterhouses, which have signed cattle agreements that include requirements to refuse cattle associated with modern slave labor, have avoided buying cattle from suppliers that were on the dirty list. This trend is especially evident when the "dirty lists" that identify modern-day slave labor users are made publicly accessible online. We conclude that the "dirty list" of modern-day slave labor users should be maintained on publicly available websites to allow slaughterhouses, retailers, and consumers to send powerful market signals that discourage the use of modern-day slave labor.

Keywords: cattle ranchers, modern slave labor, deforestation, brazilian amazon

Procedia PDF Downloads 84
2547 Validating Texture Analysis as a Tool for Determining Bioplastic (Bio)Degradation

Authors: Sally J. Price, Greg F. Walker, Weiyi Liu, Craig R. Bunt

Abstract:

Plastics, due to their long lifespan, are becoming more of an environmental concern once their useful life has been completed. There are a vast array of different types of plastic, and they can be found in almost every ecosystem on earth and are of particular concern in terrestrial environments where they can become incorporated into the food chain. Hence bioplastics have become more of interest to manufacturers and the public recently as they have the ability to (bio)degrade in commercial and in home composting situations. However, tools in which to quantify how they degrade in response to environmental variables are still being developed -one such approach is texture analysis using a TA.XT Texture Analyser, Stable Microsystems, was used to determine the force required to break or punch holes in standard ASTM D638 Type IV 3D printed bioplastic “dogbones” depending on the thicknesses of them. Manufacturers’ recommendations for calibrating the Texture Analyser are one such approach for standardising results; however, an independent technique using dummy dogbones and a substitute for the bioplastic was used alongside the samples. This approach was unexpectedly more valuable than realised at the start of the trial as irregular results were later discovered with the substitute material before valuable samples collected from the field were lost due to possible machine malfunction. This work will show the value of having an independent approach to machine calibration for accurate sample analysis with a Texture Analyser when analysing bioplastic samples.

Keywords: bioplastic, degradation, environment, texture analyzer

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2546 Alternatives to the Disposal of Sludge from Water and Wastewater Treatment Plants

Authors: Lima Priscila, Gianotto Raiza, Arruda Leonan, Magalhães Filho Fernando

Abstract:

Industrialization and especially the accentuated population growth in developing countries and the lack of drainage, public cleaning, water and sanitation services has caused concern about the need for expansion of water treatment units and sewage. However, these units have been generating by-products, such as the sludge. This paper aims to investigate aspects of operation and maintenance of sludge from a wastewater treatment plant (WWTP - 90 L.s-1) and two water treatment plants (WTPs; 1.4 m3.s-1 and 0.5 m3.s-1) for the purpose of proper disposal and reuse, evaluating their qualitative and quantitative characteristics, the Brazilian legislation and standards. It was concluded that the sludge from the water treatment plants is directly related to the quality of raw water collected, and it becomes feasible for use in construction materials, and to dispose it in the sewage system, improving the efficiency of the WWTP regarding precipitation of phosphorus (35% of removal). The WTP Lageado had 55,726 kg/month of sludge production, more than WTP Guariroba (29,336 kg/month), even though the flow of WTP Guariroba is 1,400 L.s-1 and the WTP Lagedo 500 L.s-1, being explained by the quality that influences more than the flow. The WWTP sludge have higher concentrations of organic materials due to their origin and could be used to improve the fertility of the soil, crop production and recovery of degraded areas. The volume of sludge generated at the WWTP was 1,760 ton/month, with 5.6% of solid content in the raw sludge and in the dewatered sludge it increased its content to 23%.

Keywords: disposal, sludge, water treatment, wastewater treatment

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2545 Study of Village Scale Community Based Water Supply and Sanitation Program (Pamsimas) in Indonesia

Authors: Reza Eka Putra

Abstract:

Pamsimas is a community based drinking water supply and sanitation program which is contributed by local community, local government, central government, and World Bank with the aim of achieving Water Supply and Sanitation - the Millennium Development Goals (WSS-MDGs) target. This program is supported by the Ministry of Public Works as the executing agency with the cooperation of Ministry of Interior and the Ministry of Health. Field observations were conducted in two rural samples of 2009 beneficiaries Pamsimas West Java, which is in Ponggang Village, Subang District. The study was evaluated through several parameters, including technical, health, and empowerment aspect. Evaluation was done by comparing the parameters of success that has been set by Pamsimas through Pamsimas book manuals with the parameters from Sanitation & Infrastructure course regarding the appropriate application of technology in society. The result of the study is that the potency of the community before the program is implemented in the village is the determining factor. Stronger cooperation pattern in Ponggang Vilage results in a successful program. Both villages showed a pattern of behavior changes from indiscriminate defecation to sanitary latrine use. Besides, there is a decline in the number of cases of diarrheal disease since the year of Pamsimas implementation.

Keywords: millenium development goals, community develpoment, water supply, sanitation

Procedia PDF Downloads 233
2544 Exploration of Abuse of Position for Sexual Gain by UK Police

Authors: Terri Cole, Fay Sweeting

Abstract:

Abuse of position for sexual gain by police is defined as behavior involving individuals taking advantage of their role to pursue a sexual or improper relationship. Previous research has considered whether it involves ‘bad apples’ - individuals with poor moral ethos or ‘bad barrels’ – broader organizational flaws which may unconsciously allow, minimize, or do not effectively deal with such behavior. Low level sexual misconduct (e.g., consensual sex on duty) is more common than more serious offences (e.g., rape), yet the impact of such behavior can have severe implications not only for those involved but can also negatively undermine public confidence in the police. This ongoing, collaborative research project has identified variables from 514 historic case files from 35 UK police forces in order to identify potential risk indicators which may lead to such behavior. Quantitative analysis using logistic regression and the Cox proportion hazard model has resulted in the identification of specific risk factors of significance in prediction. Factors relating to both perpetrator background such as a history of intimate partner violence, debt, and substance misuse coupled with in work behavior such as misusing police systems increase the risk. Findings are able to provide pragmatic recommendations for those tasked with identifying potential or investigating suspected perpetrators of misconduct.

Keywords: abuse of position, forensic psychology, misconduct, sexual abuse

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2543 Analyzing the Effects of Supply and Demand Shocks in the Spanish Economy

Authors: José M Martín-Moreno, Rafaela Pérez, Jesús Ruiz

Abstract:

In this paper we use a small open economy Dynamic Stochastic General Equilibrium Model (DSGE) for the Spanish economy to search for a deeper characterization of the determinants of Spain’s macroeconomic fluctuations throughout the period 1970-2008. In order to do this, we distinguish between tradable and non-tradable goods to take into account the fact that the presence of non-tradable goods in this economy is one of the largest in the world. We estimate a DSGE model with supply and demand shocks (sectorial productivity, public spending, international real interest rate and preferences) using Kalman Filter techniques. We find the following results. First of all, our variance decomposition analysis suggests that 1) the preference shock basically accounts for private consumption volatility, 2) the idiosyncratic productivity shock accounts for non-tradable output volatility, and 3) the sectorial productivity shock along with the international interest rate both greatly account for tradable output. Secondly, the model closely replicates the time path observed in the data for the Spanish economy and finally, the model captures the main cyclical qualitative features of this economy reasonably well.

Keywords: business cycle, DSGE models, Kalman filter estimation, small open economy

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2542 AI and the Future of Misinformation: Opportunities and Challenges

Authors: Noor Azwa Azreen Binti Abd. Aziz, Muhamad Zaim Bin Mohd Rozi

Abstract:

Moving towards the 4th Industrial Revolution, artificial intelligence (AI) is now more popular than ever. This subject is gaining significance every day and is continually expanding, often merging with other fields. Instead of merely being passive observers, there are benefits to understanding modern technology by delving into its inner workings. However, in a world teeming with digital information, the impact of AI on the spread of disinformation has garnered significant attention. The dissemination of inaccurate or misleading information is referred to as misinformation, posing a serious threat to democratic society, public debate, and individual decision-making. This article delves deep into the connection between AI and the dissemination of false information, exploring its potential, risks, and ethical issues as AI technology advances. The rise of AI has ushered in a new era in the dissemination of misinformation as AI-driven technologies are increasingly responsible for curating, recommending, and amplifying information on online platforms. While AI holds the potential to enhance the detection and mitigation of misinformation through natural language processing and machine learning, it also raises concerns about the amplification and propagation of false information. AI-powered deepfake technology, for instance, can generate hyper-realistic videos and audio recordings, making it increasingly challenging to discern fact from fiction.

Keywords: artificial intelligence, digital information, disinformation, ethical issues, misinformation

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2541 A Study of Ocular Morbidity in Road Traffic Accidents

Authors: Nikhat Iqbal Tamboli

Abstract:

INTRODUCTION: road traffic accidents (RTAs) are one of the leading and common causes of ocular injuries especially in developing countries like India which are preventable with certain measures and so it is of public health importance. AIM: To study incidence and clinical presentation of ocular morbidity in road traffic accidents. METHOD: Prospective cross-sectional study was conducted on 360 patients reported in department of ophthalmology. Detailed ocular examination and relevant investigations done. RESULTS: Incidence of ocular injuries is 23%. male:female ratio is 4.5:1.Cases having Sub conjunctival haemorrhage [74].eccymosis[217]. lid lcerations [164]orbital fracture[12] corneal tear [7]corneal abrasion[2] sclera tear[6] hyphaema[4] traumatic mydriasis [7]traumatic cataract [2]vitreous haemorrhage [1]traumatic optic neuropathy[1].Maximum cases in age group 20-40 years, with two wheeler vehicles 94.7% .Under influence of alcohol 13.3%. CONCLUSION: Younger age group with male preponderance is involved in ocular trauma due to road traffic accidents .maximum cases reported are with anterior segment injuries. Alcohol and two wheeler vehicles are common risk factors. Injuries involving cornea had bad prognosis and involving retina had worst prognosis.

Keywords: ocular morbidity, eye trauma, RTA, eye injury

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2540 Tourist Attraction through Agricultural Way of Life: A Case Study at Tra Que Village, Quang Nam Province, Vietnam

Authors: Ha Van Trung, Suchint Simaraks

Abstract:

Agro-tourism is a form of rural tourism that has actively developed in recent years. Tra Que vegetable village has developed this type of tourism to meet the needs of visitors to visit and experience. However, in the process of agricultural tourism development, Tra Que village is facing many issues related to the agricultural way of life, affecting the attraction of tourists. The purpose of this study is to find those issues. The survey questionnaire of 71 households and a semi-structured group interview of 30 households has been applied for the data collection. Research results show that there is a shortage of young workers, lack of training in tourism and agricultural production, and households only exploit a few agricultural activities for tourism. The number of households receiving tourists tends to decrease, and the number of households selling products to tourists at farms accounts for a small proportion. These will affect sustainable agro-tourism development in the future. Focusing on training local households in tourism and agricultural production, encourage young generation to preserve the agricultural way of life, upgrade infrastructure and public services, develop agro-products and tourism services will contribute to the sustainable development of agro-tourism in Tra Que vegetable village in the future.

Keywords: agro-tourism, way of life, Vietnamese tourists, Tra Que vegetable village

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2539 An Understanding of Corporate Social Responsibility in State-Owned Enterprises: The Case of Zimbabwe Revenue Authority

Authors: Melody Mandevere, Roselyn Cheruiyot

Abstract:

Through Corporate Social Responsibility (CSR), organizations contribute to a stable environment that leads to a predictable climate for investment and trade. Organizations are now deviating from traditional CSR, where it was believed that the only responsibility of an organization is to meet its shareholder's needs. Organizations and society now believe that an organization has many stakeholders that it must satisfy for it to be viable. The function of State-Owned Enterprises (SOEs) is not profit making but providing service and accomplishing public policy objectives. SOEs demand consideration in the current economic climate because they represent an important part of the economies of many countries. Given the importance and complex relationship of the stakeholders in SOE, the paper seeks to examine how full name first Zimra is implementing its CSR activities. SOE managers are responsible for CSR implementation and stakeholder engagement. ZIMRA is one of the parastatals that plays a crucial role in the Zimbabwean economy. It is, therefore, important to understand how Zimra is implementing CSR. Qualitative research was used for the research. Interviews were contacted with Zimra managers to understand how they are implementing CSR. Although Zimra managers understand the CSR concept, the organization does not have a CSR strategy that includes their stakeholders, which may have a negative impact on stakeholder perception and the organization's reputation. The funding of the CSR strategy is also not sustainable.

Keywords: corporate social responsibility, managers, stakeholders, state-owned enterprises

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2538 Feasibility Studies through Quantitative Methods: The Revamping of a Tourist Railway Line in Italy

Authors: Armando Cartenì, Ilaria Henke

Abstract:

Recently, the Italian government has approved a new law for public contracts and has been laying the groundwork for restarting a planning phase. The government has adopted the indications given by the European Commission regarding the estimation of the external costs within the Cost-Benefit Analysis, and has been approved the ‘Guidelines for assessment of Investment Projects’. In compliance with the new Italian law, the aim of this research was to perform a feasibility study applying quantitative methods regarding the revamping of an Italian tourist railway line. A Cost-Benefit Analysis was performed starting from the quantification of the passengers’ demand potentially interested in using the revamped rail services. The benefits due to the external costs reduction were also estimated (quantified) in terms of variations (with respect to the not project scenario): climate change, air pollution, noises, congestion, and accidents. Estimations results have been proposed in terms of the Measure of Effectiveness underlying a positive Net Present Value equal to about 27 million of Euros, an Internal Rate of Return much greater the discount rate, a benefit/cost ratio equal to 2 and a PayBack Period of 15 years.

Keywords: cost-benefit analysis, evaluation analysis, demand management, external cost, transport planning, quality

Procedia PDF Downloads 200
2537 Accountants and Anti-Money Laundering Compliance in the Real Estate Sector

Authors: Mark E. Lokanan, Liz Lee

Abstract:

This paper aims to examine the role of accountants as gatekeepers in anti-money laundering compliance in real estate transactions. The paper seeks to answer questions on ways in which accountants are involved in real estate transactions and mandatory compliance with regulatory authorities in Canada. The data for the study came from semi-structured interviews with accountants, lawyers, and government officials. Preliminary results reveal that there is a conflict between accountants’ obligation to disclose and loyalty to their clients. Accountants often do not see why they are obligated to disclose their clients' information to government agencies. The importance of the client in terms of the amount of revenue contributed to the accounting firm also plays a significant role in accountants' reporting decision-making process. Although the involvement of accountants in real estate purchase and sale transactions is limited to lawyers or notaries, they are often involved in designing financing schemes, which may involve money laundering activities. The paper is of wider public policy interests to both accountants and regulators. It is hard not to see Chartered Professional Accountant (CPA) Canada and government regulators using the findings to better understand the decision-making processes of accountants in their reporting practices to regulatory authorities.

Keywords: money laundering, real estate, disclosure, legislation, compliance

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2536 The Role of Sport-Centered Social Capitals on Student's Tendency in Sports Activities

Authors: Esmaeil Zabihi, Seyed Hossein Alavi

Abstract:

The purpose of this study is the review and prioritizes of sport-centered social capital on Islamic Azad university of Garmsar student’s tendency in sports activities, especially public sports based on Bourdieu viewpoint. 365 students at of 6254 students (3140 male and 3114 female) of Islamic Azad university of Garmsar branch were selected randomly, Morgan also used. 272 person answer questionnaire (with the help of specific questionnaires moeinaldini, 1391) it has 30 questions. Researchers have confirmed the validity of this questionnaire justifiability. Reliability was achieved through Cronbach's alpha 84%. The analysis of data done by, SPSS software and independent t-tests, friedman, u Mann Whitney, Kruskal Wallis test. friedman test showed below things : environmental dimension (MR=4.71) social and economic factors (MR=3.57) and family (MR=3.47). These factors have significant role on sports activities of students (P≤1.0). Also, comparison of these dimensions showed that the men believe to university (t-4.30) in increasing students participation. These results show that environment like (such as) governmental organization, going to the stadium and life environment is the most important factor which can effect on sport and body activities of the students.

Keywords: cultural capital, social capital, Bourdieu viewpoint, sport for all

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2535 A Novel Multi-Objective Park and Ride Control Scheme Using Renewable Energy Sources: Cairo Case Study

Authors: Mohammed Elsayed Lotfy Elsayed Abouzeid, Tomonobu Senjyu

Abstract:

A novel multi-objective park and ride control approach is presented in this research. Park and ride will encourage the owners of the vehicles to leave their cars in the nearest points (on the edges of the crowded cities) and use public transportation facilities (train, bus, metro, or mon-rail) to reach their work inside the crowded city. The proposed control scheme is used to design electric vehicle charging stations (EVCS) to charge 1000 electric vehicles (EV) during their owners' work time. Cairo, Egypt is used as a case study. Photovoltaic (PV) and battery energy storage system (BESS) are used to meet the EVCS demand. Two multi-objective optimization techniques (MOGA and epsilon-MOGA) are utilized to get the optimal sizes of PV and BESS so as to meet the load demand and minimize the total life cycle cost. Detailed analysis and comparison are held to investigate the performance of the proposed control scheme using MATLAB.

Keywords: Battery Energy Storage System, Electric Vehicle, Park and Ride, Photovoltaic, Multi-objective

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2534 Criminals not Addicts: Newspaper Framing of Gambling-Related Crimes

Authors: Cameron Brown, Jessica Vanburen, Scott Hunt

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This study analyzed 411 international newspaper stories pertaining to gambling-related crimes from January 2013 to December 2014. These stories included accounts of crimes committed to fund gambling or pay gambling debts or that occurred at gambling establishments. Our analysis pays particular attention to those crimes that were imputed to be committed by “problem” or “addictive” gamblers, who commit crimes to fund gambling or pay gambling debts. Previous research on problem/addictive gambling has focused on its etiology or prevalence rates and has not attended to the media portrayals of this behavior and its association with crime. Using frame analysis concepts, the data demonstrate that the newspaper stories typically frame the events as “crimes” and not the result of illness or addiction. The “evidence” of motive that could have indicated psychological problems or additions were rather framed as “criminal motive.” This framing practice advances an identity of a “problem/addictive gambler” as a deviant criminal perpetrator and not a victim of addiction. The paper concludes with a discussion of how these findings can be used to advance research on social portrayals of problem/addictive gamblers. Specifically, we consider how these media frames impede an understanding of problem/addictive gambling as a public health problem.

Keywords: problem gambling, addictive gambling, identity resonace, frame analysis

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2533 Effects of Smartphone Social Applications on Elderly People’s Quality of Life

Authors: Seyed Ebrahim Hosseini, Shahbaz Pervez

Abstract:

As people go through aging, maintenance and improvement of the quality of life become more important for them. To know the role of smartphone technology and communications applications on quality of life, a sample group of old people living in Dar-Iran was selected for a quasi-experimental study. The participants were registered senior inhabitants from public health centers in Dar, Iran in 2022. The number of participants was 39. Participants were randomly categorized into intervention and control groups. A validated Persian version of the Control, Autonomy, Self-realisation, Pleasure scale (CASP-19) scale questionnaire was provided for them which answers were used for the quality of life assessment. The paired t-test between pre-and post-test (t= -8.45, p<.00), post-and follow-up-test (t= -2.12, p=.01), and pre-test and the follow-up test (t= -8.27, p<.00) in the intervention group revealed a considerable mean difference. Based on the results of paired t-test for the control group, this was not significant between pre-test and post-test (t= 1.26, p=.15), post-test and follow-up test (t= .33, p=.67) and pre-test and follow-up test (t= 1.85, p=.08) for quality of life. Considering the educational training associated with it, this study aimed at helping families and aging field practitioners to understand the essentiality of modern communication technology teaching in promoting a greater life quality of the elderly’s community.

Keywords: Iranian elderly, quality of life, smartphone, social applications, CASP-19

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2532 Effective Practical Proceedings in Breaking the Respiratory Infections Transmission Chain in the Community with the Emphasis on SARS-COV-2 Control

Authors: Fatemeh Aghamohammadzadeh, Mahdi Asghari Ozma

Abstract:

SARS-CoV-2 was transmitted from animals to humans in China and through air transport to almost all world countries, including Iran, creating the first pandemic of the 21st century. The virus was spread through droplets from sneezing, coughing, loud talking, and exhalation of sick and asymptomatic people, even during incubation. It was transmitted from human to human directly by inhalation of viruses in droplets or indirectly through contact with infected surfaces, resulting in the death of a significant number of patients, especially the elderly and those with underlying diseases. The virus is more likely to be transmitted in places with high population densities. The chain of transmission of infection can be broken by observing the following: risk perception, reduced travel, complete quarantine in a particular area, home quarantine, social distancing, use of personal protective equipment (PPE), prevention of gatherings, cleaning and disinfection of public utilities and busy places, identifying, isolating and treating infected people, tracking calls, continuing health education, following health principles by people, especially in poor areas, and washing their hands frequently with soap and water or disinfecting them with 70% ethanol.

Keywords: COVID-19, transmission, population density, home quarantine, social distancing

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2531 The History of the Birth of Tunisian Higher Accounting Education

Authors: Rim Khemiri, Mariam Dammak

Abstract:

The aim of this study is to trace the historical evolution of Tunisian higher accounting education and to understand and highlight the circumstances of its birth and its development. A documentary study (archival documents, official documents, public speeches, etc.), as well as semi-directive interviews with key actors, were carried out as part of this research work. These interviews aim to fill a lack of information on this subject and to confirm events addressed by other sources, but for which it lacks the elements necessary for a good understanding. After having put forward the specificities of the Tunisian context, we will, first of all, proceed to a review of the literature related to our theme in various contexts of the world. Then, we will present the evolution of the accounting curriculum by highlighting the circumstances of its birth and those of the successive reforms led by the Tunisian government. The study of higher accounting education in Tunisia and its evolution has several interests. The first lies in understanding the circumstances of its birth and its evolution in relation to the historical, socio-economic, and political context of the country. The second is to propose a reading grid that allows an understanding of the reforms that led to the university accountancy accounting course as we know it today. And, the third, aims to complete the literature on the processes of evolution of higher education accounting, by treating a different context, in order to provide additional knowledge necessary to compare experiences in this area around the world.

Keywords: accounting history, higher accounting education, socio-economic and political context, Tunisian context

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2530 Social Enterprises over Microfinance Institutions: The Challenges of Governance and Management

Authors: Dean Sinković, Tea Golja, Morena Paulišić

Abstract:

Upon the end of the vicious war in former Yugoslavia in 1995, international development community widely promoted microfinance as the key development framework to eradicate poverty, create jobs, increase income. Widespread claims were made that microfinance institutions would play vital role in creating a bedrock for sustainable ‘bottom-up’ economic development trajectory, thus, helping newly formed states to find proper way from economic post-war depression. This uplifting neoliberal narrative has no empirical support in the Republic of Croatia. Firstly, the type of enterprises created via microfinance sector are small, unskilled, labor intensive, no technology and with huge debt burden. This results in extremely high failure rates of microenterprises and poor individuals plunging into even deeper poverty, acute indebtedness and social marginalization. Secondly, evidence shows that microcredit is exact reflection of dangerous and destructive sub-prime lending model with ‘boom-to-bust’ scenarios in which benefits are solely extracted by the tiny financial and political elite working around the microfinance sector. We argue that microcredit providers are not proper financial structures through which developing countries should look way out of underdevelopment and poverty. In order to achieve sustainable long-term growth goals, public policy needs to focus on creating, supporting and facilitating the small and mid-size enterprises development. These enterprises should be technically sophisticated, capable of creating new capabilities and innovations, with managerial expertise (skills formation) and inter-connected with other organizations (i.e. clusters, networks, supply chains, etc.). Evidence from South-East Europe suggest that such structures are not created via microfinance model but can be fostered through various forms of social enterprises. Various legal entities may operate as social enterprises: limited liability private company, limited liability public company, cooperative, associations, foundations, institutions, Mutual Insurances and Credit union. Our main hypothesis is that cooperatives are potential agents of social and economic transformation and community development in the region. Financial cooperatives are structures that can foster more efficient allocation of financial resources involving deeper democratic arrangements and more socially just outcomes. In Croatia, pioneers of the first social enterprises were civil society organizations whilst forming a separated legal entity. (i.e. cooperatives, associations, commercial companies working on the principles of returning the investment to the founder). Ever since 1995 cooperatives in Croatia have not grown by pursuing their own internal growth but mostly by relying on external financial support. The greater part of today’s registered cooperatives tend to be agricultural (39%), followed by war veterans cooperatives (38%) and others. There are no financial cooperatives in Croatia. Due to the above mentioned we look at the historical developments and the prevailing social enterprises forms and discuss their advantages and disadvantages as potential agents for social and economic transformation and community development in the region. There is an evident lack of understanding of this business model and of its potential for social and economic development followed by an unfavorable institutional environment. Thus, we discuss the role of governance and management in the formation of social enterprises in Croatia, stressing the challenges for the governance of the country’s social enterprise movement.

Keywords: financial cooperatives, governance and management models, microfinance institutions, social enterprises

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2529 Tracing the Direction of Media Activism: Public Perspective

Authors: G. Arockiasamy, B. Sujeevan Kumar, Surendheran

Abstract:

Human progress and development are highly influenced by the power of information access and technology. A global and multi-national transformation all over the word is possible due to digitalization. In the process of exchanging information, experience, and resources, there is a radical shift in who controls them. Mass media has turned the world into a global village by strengthening communication network. As a result, a new digital culture has emerged as a social network commonly known as new media. Today the advancement of technology is at the doorstep of everyone linking to anywhere. The traditional social restrictions are broken down by the new type of virtual communication modality that transcends people beyond boundaries At the same time media empire has invaded every nook and corner of the world through great expansion. Media activism is growing stronger and stronger but the truth and true meaning lost in the process. This paper explores the peoples’ attitude to media activism and tracing its direction. The methodology employed is random sampling survey and content analysis method. Both qualitatively and quantitatively measured. The findings tend to show 60 percent indicate media activism as positive and others indicate as negative. As a conclusion, media activism has danger within but depends on nature of the development of human orientation.

Keywords: media activism, media industry, program, truth information, orientation and nature

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2528 US-ASEAN Counter Terrorism Cooperation: Maintaining International Security and Avoiding Muslim Stereotypes

Authors: Jordan Daud, Satriya Wibawa, Wahyu Wardhana

Abstract:

The US Global War on Terror has had effect on Southeast Asia as Second Front of Global War on Terror. Since 2001, ASEAN had adopted legal framework to counter the terrorist threat through numerous approach which accommodate various counterterrorism policy of the ten member states. ASEAN have also enhanced multilateral cooperation with US and its allies in Asia Pacific region in addressing terrorist threat, terrorist funding, cyber terrorism and other forms of terrorism. This cooperation is essential to maintain international security and stability and also assure economic development. This work focuses on the US-ASEAN counterterrorism cooperation due to they identified terrorism as a mutual enemy that posed to human security, infrastructure security, and national security. Having in mind that international terrorism usually connected with Muslim community, this paper will also elaborate the concept of Jihad and Islam revivalism in politics to avoid negative image of Islam and Muslim. This paper argues that as region with large Muslim community, Southeast Asia still need to tighten counter terrorism cooperation and also lessening Muslim stereotypes with terrorism through educating public understanding and inter-faith and intra-faith dialogue to create a better world.

Keywords: ASEAN, U.S., counter terrorism, Muslim stereotypes

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2527 An Insight into the Conformational Dynamics of Glycan through Molecular Dynamics Simulation

Authors: K. Veluraja

Abstract:

Glycan of glycolipids and glycoproteins is playing a significant role in living systems particularly in molecular recognition processes. Molecular recognition processes are attributed to their occurrence on the surface of the cell, sequential arrangement and type of sugar molecules present in the oligosaccharide structure and glyosidic linkage diversity (glycoinformatics) and conformational diversity (glycoconformatics). Molecular Dynamics Simulation study is a theoretical-cum-computational tool successfully utilized to establish glycoconformatics of glycan. The study on various oligosaccharides of glycan clearly indicates that oligosaccharides do exist in multiple conformational states and these conformational states arise due to the flexibility associated with a glycosidic torsional angle (φ,ψ) . As an example: a single disaccharide structure NeuNacα(2-3) Gal exists in three different conformational states due to the differences in the preferential value of glycosidic torsional angles (φ,ψ). Hence establishing three dimensional structural and conformational models for glycan (cartesian coordinates of every individual atoms of an oligosaccharide structure in a preferred conformation) is quite crucial to understand various molecular recognition processes such as glycan-toxin interaction and glycan-virus interaction. The gycoconformatics models obtained for various glycan through Molecular Dynamics Simulation stored in our 3DSDSCAR (3DSDSCAR.ORG) a public domain database and its utility value in understanding the molecular recognition processes and in drug design venture will be discussed.

Keywords: glycan, glycoconformatics, molecular dynamics simulation, oligosaccharide

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2526 Hydrogeochemical Assessment of Groundwater in Selected Part of Benue State Southern, Nigeria

Authors: Moses Oghenenyoreme Eyankware, Christian Ogubuchi Ede

Abstract:

Groundwater is the principal source for various uses in this study area. The quality and availability of groundwater depend on rock formation within the study area. To effectively study the quality of groundwater, 24 groundwater samples were collected. The study was aimed at investigating the hydrogeochemistry of groundwater, and additionally its suitability for drinking and irrigation purposes. The following parameters were analyzed using the American Public Health Association standard method: pH, turbidity, Ec, TDS, Mg2+, SO42-, NO3¯, Cl-, HCO3¯, K+, Na2+ and Ca2+. Results obtained from Water Quality Index revealed that the groundwater sample fell within good water quality that implies that groundwater is considered fit for drinking purposes. Deduced results obtained from irrigation indices revealed that Permeability Index (PI), Soluble Sodium Percentage (SSP), Sodium Percentage (Na %), Sodium Absorption Ratio (SAR), Kelly Ratio (KR), Magnesium Hazard (MH) ranges from 0.00 to 0.01, 4.04 to 412.9, 0.63 to 257.7, 0.15 to 2.34, 0.09 to 2.57 and 6.84 to 84.55 respectively. Findings from Total hardness revealed that groundwater fell within soft, moderately hard and hard categories. Estimated results obtained from CSMR, RI and LSI showed that groundwater showed corrosion tendency, salinization influenced groundwater at certain sampling points and chloride and sulfate unlikely to interfere with natural formation film.

Keywords: water, quality, suitability, anthropogenic, Nigeria

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