Search results for: low-income countries
1997 Co-Creating Value between Public Financial Management Institutions: An Integrated Approach towards Financial Sustainability
Authors: Pascal Horni, Sandro Fuchs
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In presence of increasing deficits and public debt among OECD countries, the debate on fiscal disciple and mechanisms to constrain public spending policy heated up and gave rise to the institutionalization of fiscal rules. Considering the notions from political economy literature and the therein advocated axiom of maximization of votes, introduction of institutional mechanisms and rules to govern public spending is likely to be coined by electoral motives. While there exists a series of research concerned with the rise of creative accounting in the presence fiscal rules, implementation of accrual government accounting and its impact on the biting of fiscal rules has to authors’ best knowledge never been explored. This paper serves the illumination of the connection between debt break mechanisms and the adoption of accrual public sector accounting standards such as the IPSAS in the interface of political economy in the Swiss context. By explicitly considering the technical accounting dimension, this paper develops an integrated conceptual view on well-established Public Financial Management (PFM) institutions and elaborates how their interdependencies can co-create value with regard to the contemporary challenge of fiscal sustainability. Derivation of this integrated view follows an explorative approach, taking into account expert interviews with director level staff from cantonal finance administrations and policy documents, as well as literature from both research areas – public sector accounting and political economy.Keywords: accounting, fiscal rules, International Public Sector Accounting Standards (IPSAS), public financial management
Procedia PDF Downloads 1591996 Comparative Study of Globalization and Homogenous Society: South Korea and Greek Society Reaction to Foreign Culture
Authors: Putri Mentari Racharjo
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The development of current technology is simplifying globalization process. An easier globalization process and mobilization are increasing interactions among individuals and societies in different countries. It is also easier for foreign culture to enter a country and create changes to the society. Differences brought by foreign culture will most likely affect any society. It will be easier for heterogeneous society to accept new culture, considering that they have various cultures, and they are used to differences. So it will be easier for a heterogeneous society to accept new culture as long as the culture is not contrary to their essential values. However for a homogenous society, where they have only one language and culture, it will take a longer adjustment time to fully accept the new culture. There will be a tendency for homogenous societies to react in a more negative way to new culture. Greece and South Korea are the examples for homogeneous societies. Greece, a destination country for immigrants, is having a hard time adjusting themselves to accept many immigrants with many cultures. There are various discrimination cases of immigrants in Greece, when the Greek society cannot fully accept the new culture brought by immigrants. South Korea, a newly popular country with K-pop and K-dramas, is attracting people from all over the world to come to South Korea. However a homogenous South Korean society is also having a hard time to fully accept foreign cultures, resulting in many discrimination cases based on race and culture in South Korea. With a qualitative method through a case study and literature review, this article will discuss about Greek and South Korean societies reaction to new cultures as an effect of globalization.Keywords: foreign culture, globalization, greece, homogenous society, South Korea
Procedia PDF Downloads 3341995 The Issue of Online Fake News and Disinformation: Criminal and Criminological Aspects of Prevention
Authors: Fotios Spyropoulos, Evangelia Androulaki, Vasileios Karagiannopoulos, Aristotelis Kompothrekas, Nikolaos Karagiannis
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The problem of 'fake news' and 'hoaxes' has dominated in recent years the field of news, politics, economy, safety, and security as dissemination of false information can intensively affect and mislead public discourse and public opinion. The widespread use of internet and social media platforms can substantially intensify these effects, which often include public fear and insecurity. Misinformation, malinformation, and disinformation have also been blamed for affecting election results in multiple countries, and since then, there have been efforts to tackle the phenomenon both on national and international level. The presentation will focus on methods of prevention of disseminating false information on social media and on the internet and will discuss relevant criminological views. The challenges that have arisen for criminal law will be covered, taking into account the potential need for a multi-national approach required in order to mitigate the extent and negative impact of the fake news phenomenon. Finally, the analysis will include a discussion on the potential usefulness of non-legal modalities of regulation and crime prevention, especially situational and social measures of prevention and the possibility of combining an array of methods to achieve better results on national and international level. This project has received funding from the Hellenic Foundation for Research and Innovation (HFRI) and the General Secretariat for Research and Technology (GSRT), under grant agreement No 80529.Keywords: cybercrime, disinformation, fake news, prevention
Procedia PDF Downloads 1421994 Presuppositions and Implicatures in Four Selected Speeches of Osama Bin Laden's Legitimisation of 'Jihad'
Authors: Sawsan Al-Saaidi, Ghayth K. Shaker Al-Shaibani
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This paper investigates certain linguistics properties of four selected speeches by Al-Qaeda’s former leader Osama bin Laden who legitimated the use of jihad by Muslims in various countries when he was alive. The researchers adopt van Dijk’s (2009; 1998) Socio-Cognitive approach and Ideological Square theory respectively. Socio-Cognitive approach revolves around various cognitive, socio-political, and discursive aspects that can be found in political discourse as in Osama bin Laden’s one. The political discourse can be defined in terms of textual properties and contextual models. Pertaining to the ideological square, it refers to positive self-presentation and negative other-presentation which help to enhance the textual and contextual analyses. Therefore, among the most significant properties in Osama bin Laden’s discourse are the use of presuppositions and implicatures which are based on background knowledge and contextual models as well. Thus, the paper concludes that Osama bin Laden used a number of manipulative strategies which augmented and embellished the use of ‘jihad’ in order to develop a more effective discourse for his audience. In addition, the findings have revealed that bin Laden used different implicit and embedded interpretations of different topics which have been accepted as taken-for-granted truths for him to legitimate Jihad against his enemies. There are many presuppositions in the speeches analysed that result in particular common-sense assumptions and a world-view about the selected speeches. More importantly, the assumptions in the analysed speeches help consolidate the ideological analysis in terms of in-group and out-group members.Keywords: Al-Qaeda, cognition, critical discourse analysis, Osama Bin Laden, jihad, implicature, legitimisation, presupposition, political discourse
Procedia PDF Downloads 2391993 The Use of Information and Communication Technologies in Electoral Procedures: Comments on Electronic Voting Security
Authors: Magdalena Musiał-Karg
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The expansion of telecommunication and progress of electronic media constitute important elements of our times. The recent worldwide convergence of information and communication technologies (ICT) and dynamic development of the mass media is leading to noticeable changes in the functioning of contemporary states and societies. Currently, modern technologies play more and more important roles and filter down to almost every field of contemporary human life. It results in the growth of online interactions that can be observed by the inconceivable increase in the number of people with home PCs and Internet access. The proof of it is undoubtedly the emergence and use of concepts such as e-society, e-banking, e-services, e-government, e-government, e-participation and e-democracy. The newly coined word e-democracy evidences that modern technologies have also been widely used in politics. Without any doubt in most countries all actors of political market (politicians, political parties, servants in political/public sector, media) use modern forms of communication with the society. Most of these modern technologies progress the processes of getting and sending information to the citizens, communication with the electorate, and also – which seems to be the biggest advantage – electoral procedures. Thanks to implementation of ICT the interaction between politicians and electorate are improved. The main goal of this text is to analyze electronic voting (e-voting) as one of the important forms of electronic democracy in terms of security aspects. The author of this paper aimed at answering the questions of security of electronic voting as an additional form of participation in elections and referenda.Keywords: electronic democracy, electronic voting, security of e-voting, information and communication technology (ICT)
Procedia PDF Downloads 2411992 Women Entrepreneurship as an Inventive Approach to Ensure a Sustainable Development in Anambre State
Authors: S. Muogbo Uju, Akpunonu Uju,
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The prevailing harsh environment factors couple with poverty rate and unemployment propels a high rate of entrepreneurial activities in developing countries of the world. Women entrepreneurs operate within gender bias among other constraint that can constitute a threat or create opportunity for women entrepreneurs. This empirical paper investigates and critically examines women entrepreneurship as an inventive approach to sustainable development in Anambra State. The study used descriptive statistics (frequencies, mean, and percentages) to answer the three research questions posed. Hypotheses testing were done with person product moment correlation and multiple regressions were employed in data analysis. SPSS [statistical package for Social Science] software was used to run the analysis. Three hundred and fifty three (353) copies of questionnaires were administered, and one hundred and forty six (146) copies were returned. Consequently, the findings of this study portrayed a significant impact between women entrepreneurship activities, job creation, wealth creation, youth empowerment, poverty reduction, employment generation, and increase in standard of livings of people. Therefore, the findings prescribe that government should ensure that managerial lessons are accompanied with the skill acquisition programs in order for them to understand the rudiment of owing and sustaining a business. The study also recommends that women entrepreneurs that have overcome the inertia of starting a business should come together to create platforms that can help those women who are yet to take a step or kick-start such venture.Keywords: women entrepreneurship, skill acquisition, sustainability, wealth creation
Procedia PDF Downloads 4391991 Heritage Management Planning, Stakeholders and Legal Problematic: The Case of the Archeological Site of Jarash in Jordan
Authors: Abdelkader Ababneh
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Heritage management planning is increasingly important throughout the international context, particularly in the developing countries. Jordan has important and unique heritage resources due to its natural topography and climate, but also to its history and old sites. A high number of these archaeological sites are in very good state of preservation. Most natural sites and resources are privately managed while archaeological heritage sites are publicly managed within national legal texts and with some referencing to international legal documents. This study examines the development of cultural heritage management in Jarash, and questions if this heritage has been managed in an appropriate manner. The purpose of this paper is to define and review the stakeholders in charge of the management of the archaeological site of Jarash, the legal texts, laws and documents adopted to apply the site management. Relations and coordination between stakeholders and the challenge of the planning process is also the focus of this paper. A review of pertinent academic, technical studies, reports and projects literature pertaining to the heritage management planning in general and related to the site of Jarash in particular coupled with field study of the site served as the background of the information base for the study. Current context of actors, legislative framework, planning policies and initiatives for the site of Jarash reveal important and continuous challenge for managing the site. Recommendations suggest reviewing and restructuring the entity responsible of the sites management. It is also recommended to review their applied policies and a redevelopment of the legislative frame work.Keywords: heritage management, stakeholders, legal protection, Jarash
Procedia PDF Downloads 3791990 Chemical Composition and Biological Investigation of Halpophyllum tuberculatum A. Juss (Rutaceae) Essential Oils Growing in Libya
Authors: O. M. M. Sabry, Abeer M. El Sayed
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The essential oils from the aerial parts and flowers of Haplophyllum tuberculatum (Forsskal) Adr. Juss (Rutaceae) growing in Libya were obtained separately by hydro-distillation using a Clevenger-type apparatus. The essential oils yield were (0.4, 1.5w/w%) respectively based on the dry weight of the plant. The oils were analyzed by GC-MS. Twenty four constituents, amounting to 96.6%, were identified in the oil of the aerial parts. The predominant compounds were among the non oxygenated terpenoids (82.4%) as monoterpene hydrocarbons, represented by sabinen (26.4 %), δ-terpinen (26 %), β-phellandrene (10.4%) and 3-carene (3.86%). Zingiberine (0.4%) and β-sesquiphellandrene (0.12%) were the major sesquiterpene hydrocarbons identified. Oxygenated monoterpenes were represented by eucalyptol (5.5%) and piperitone (5.55%). Twenty six constituents, equivalent to 99.5%, were identified in the oil of the flowers. The dominance of monoterpene hydrocarbons in the flowers oil can be attributed to the high percentage of γ-terpinen (38.44%), β-phellandrene (10.0%), α- phellandrene (2.33%), 3,4-dimethyl-1,5-cyclooctadiene (6.67%), β-myrecene (6.04%), 3-carene (5.43%) and α-pinene (1.3%).While the oxygenated monoterpenes can be contributed to the trans-piperitol (4.67%) and piperitone (2.07%). Sesquiterpene hydrocarbons were not identified in the oil of the flower of H. tuberculatum. Variation in constitution between oils of Libyan H. tuberculatum and that obtained from other countries can be due to both environmental and genetic factors. The essential oils have demonstrated variable antimicrobial activities against certain micro-organisms. Also have revealed marked in vitro cytotoxicity against lung (H1299), liver (HEPG2) carcinoma cell line and variably effective as anti-inflammatory and antioxidant.Keywords: Halpophyllum tuberculatum, rutaceae, essential oil, antimicrobial, anti-inflammatory, antitumor, antioxidant, Libya
Procedia PDF Downloads 4781989 Development of Affordable and Reliable Diagnostic Tools to Record Vital Parameters for Improving Health Care in Low Resources Settings
Authors: Mannan Mridha, Usama Gazay, Kosovare V. Aslani, Hugo Linder, Alice Ravizza, Carmelo de Maria
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In most developing countries, although the vast majority of the people are living in the rural areas, the qualified medical doctors are not available there. Health care workers and paramedics, called village doctors, informal healthcare providers, are largely responsible for the rural medical care. Mishaps due to wrong diagnosis and inappropriate medication have been causing serious suffering that is preventable. While innovators have created many devices, the vast majority of these technologies do not find applications to address the needs and conditions in low-resource settings. The primary motive is to address the acute lack of affordable medical technologies for the poor people in low-resource settings. A low cost smart medical device that is portable, battery operated and can be used at any point of care has been developed to detect breathing rate, electrocardiogram (ECG) and arterial pulse rate to improve diagnosis and monitoring of patients and thus improve care and safety. This simple and easy to use smart medical device can be used, managed and maintained effectively and safely by any health worker with some training. In order to empower the health workers and village doctors, our device is being further developed to integrate with ICT tools like smart phones and connect to the medical experts wherever available, to manage the serious health problems.Keywords: e-health for low resources settings, health awareness education, improve patient care and safety, smart and affordable medical device
Procedia PDF Downloads 1951988 Solar Disinfection Potentials of Aqua Lens, Photovoltaic and Glass Bottle Subsequent to Plant‑Based Coagulant: For Low‑Cost Household Water Treatment Systems
Authors: Yonas Lamore, Abebe Beyene, Samuel Fekadu, Moa Megersa
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Unaffordable construction cost of conventional water treatment plant and distribution system in most developing countries makes difficult to provide safe and adequate water for all households, especially for the rural setup. Water treatment at the source can be the best alternative. Solar disinfection is one alternative among point of use treatments. In this study, aqua lens, photovoltaic box and glass bottle were used subsequent to plant coagulants to evaluate microbial reduction potentials. Laboratory- and field-based experiments were conducted from May to August 2016. The Escherichia coli, total coliforms and heterotrophic plate counts were used as indicator organisms. The result indicated that aqua lens (AL), photovoltaic box (PV) and glass bottle (GB) have high inactivation rate subsequently almost for all indicator organisms in short solar exposure time. Total coliforms were inactivated in AL (SD = 15.8 °C, R2 = 0.92) followed by PV inactivation temperature associa- tion (SD = 11.6 C, R2 = 0.90), and the GB concentrator was inactivated (SD = 10.9 °C, R2 = 0.70) at turbidity level of 3.41 NTU. As the study indicated, aqua lens coupled with Moringa oleifera coagulant can be an effective with minimum cost for household water treatment system. The study also concludes heterotrophic bacteria were more resistant than other types of bacteria in SODIS with similar exposure time.Keywords: acrylic glass, aqua lens, moringa olifera, photovoltaic box, solar disinfection, water treatment
Procedia PDF Downloads 221987 The National Socialist and Communist Propaganda Activities in the Turkish Press during the World War II
Authors: Asuman Tezcan Mirer
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This proposed paper discusses nationalist socialist and communist propaganda struggles in the Turkish press during World War II. The paper aspires to analyze how government agencies directed and organized the Turkish press to prevent the "5th column" from influencing public opinion. During the Second World War, one of the most emphasized issues was propaganda and how Turkish citizens would be protected from the effects of disinformation. Istanbul became a significant headquarters for belligerent countries' intelligence services, and these services were involved in gathering intelligence and disseminating propaganda. The main motive of national socialist propaganda was "anti-communism" in Turkey. Subsidizing certain magazines, controlling German companies' advertisements and paper trade, spreading rumors, printing propaganda brochures, and showing German propaganda films are some tactics that the nationalist socialists applied before and during the Second World War. On the other hand, the communists targeted Turkish racist/ultra-nationalist groups and their publications, which were influenced by the Nazi regime. They were also involved in distributing Marxist publications, printing brochures, and broadcasting radio programs. This study composes of three parts. The first part describes the nationalist socialist and communist propaganda activities in Turkey during the Second World War. The second part addresses the debates over propaganda among selected newspapers representing different ideologies. Finally, the last part analyzes the Turkish government's press policy. It explains why the government allowed ideological debates in the press despite its authoritarian press policy and "active neutrality" stance in the international arena.Keywords: propaganda, press, 5th column, World War II, Turkey
Procedia PDF Downloads 1011986 Judicial Review of Indonesia's Position as the First Archipelagic State to implement the Traffic Separation Scheme to Establish Maritime Safety and Security
Authors: Rosmini Yanti, Safira Aviolita, Marsetio
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Indonesia has several straits that are very important as a shipping lane, including the Sunda Strait and the Lombok Strait, which are the part of the Indonesian Archipelagic Sea Lane (IASL). An increase in traffic on the Marine Archipelago makes the task of monitoring sea routes increasingly difficult. Indonesia has proposed the establishment of a Traffic Separation Scheme (TSS) in the Sunda Strait and the Lombok Strait and the country now has the right to be able to conceptualize the TSS as well as the obligation to regulate it. Indonesia has the right to maintain national safety and sovereignty. In setting the TSS, Indonesia needs to issue national regulations that are in accordance with international law and the general provisions of the IMO (International Maritime Organization) can then be used as guidelines for maritime safety and security in the Sunda Strait and the Lombok Strait. The research method used is a qualitative method with the concept of linguistic and visual data collection. The source of the data is the analysis of documents and regulations. The results show that the determination of TSS was justified by International Law, in accordance with article 22, article 41, and article 53 of the United Nations Convention on the Law of the Sea (UNCLOS) 1982. The determination of TSS by the Indonesian government would be in accordance with COLREG (International Convention on Preventing Collisions at Sea) 10, which has been designed to follow IASL. Thus, TSS can provide a function as a safety and monitoring medium to minimize ship accidents or collisions, including the warship and aircraft of other countries that cross the IASL.Keywords: archipelago state, maritime law, maritime security, traffic separation scheme
Procedia PDF Downloads 1291985 Genetics of Atopic Dermatitis: Role of Cytokine Genes Polymorphisms
Authors: Ghaleb Bin Huraib
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Atopic dermatitis (AD), also known as atopic eczema, is a chronic inflammatory skin disease characterized by severe itching and recurrent, relapsing eczema-like skin lesions, affecting up to 20% of children and 10% of adults in industrialized countries. AD is a complex multifactorial disease, and its exact etiology and pathogenesis have not been fully elucidated. The aim of this study was to investigate the impact of gene polymorphisms of T helper cell subtype Th1 and Th2 cytokines, interferon-gamma (IFN-γ), interleukin-6 (IL-6) and transforming growth factor (TGF)-β1on AD susceptibility in a Saudi cohort. One hundred four unrelated patients with AD and 195 healthy controls were genotyped for IFN-γ (874A/T), IL-6 (174G/C) and TGF-β1 (509C/T) polymorphisms using ARMS-PCR and PCR-RFLP technique. The frequency of genotypes AA and AT of IFN-γ (874A/T) differed significantly among patients and controls (P 0.001). The genotype AT was increased while genotype AA was decreased in AD patients as compared to controls. AD patients also had a higher frequency of T-containing genotypes (AT+TT) than controls (P = 0.001). The frequencies of alleles T and A were statistically different in patients and controls (P = 0.04). The frequencies of genotype GG and allele G of IL-6 (174G/C) were significantly higher, while genotype GC and allele C were lower in AD patients than in controls. There was no significant difference in the frequencies of alleles and genotypes of TGF-β1 (509C/T) polymorphism between the patient and control groups. These results showed that susceptibility to AD is influenced by the presence or absence of genotypes of IFN-γ (874A/T) and IL-6 (174G/C) polymorphisms. It is concluded T-allele and T-containing genotypes (AT+TT) of IFN-γ (874A/T) and G-allele and GG genotype ofIL-6 (174G/C) polymorphisms are susceptible to AD in Saudis. On the other hand, the TGF-β1 (509C/T) polymorphism may not be associated with AD risk in our population; however, further studies with large sample sizes are required to confirm these results.Keywords: atopic dermatitis, Polymorphism, Interferon, IL-6
Procedia PDF Downloads 671984 Research on the Function Optimization of China-Hungary Economic and Trade Cooperation Zone
Authors: Wenjuan Lu
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China and Hungary have risen from a friendly and comprehensive cooperative relationship to a comprehensive strategic partnership in recent years, and the economic and trade relations between the two countries have developed smoothly. As an important country along the ‘Belt and Road’, Hungary and China have strong economic complementarities and have unique advantages in carrying China's industrial transfer and economic transformation and development. The construction of the China-Hungary Economic and Trade Cooperation Zone, which was initiated by the ‘Sino-Hungarian Borsod Industrial Zone’ and the ‘Hungarian Central European Trade and Logistics Cooperation Park’ has promoted infrastructure construction, optimized production capacity, promoted industrial restructuring, and formed brand and agglomeration effects. Enhancing the influence of Chinese companies in the European market has also promoted economic development in Hungary and even in Central and Eastern Europe. However, as the China-Hungary Economic and Trade Cooperation Zone is still in its infancy, there are still shortcomings such as small scale, single function, and no prominent platform. In the future, based on the needs of China's cooperation with ‘17+1’ and China-Hungary cooperation, on the basis of appropriately expanding the scale of economic and trade cooperation zones and appropriately increasing the number of economic and trade cooperation zones, it is better to focus on optimizing and adjusting its functions and highlighting different economic and trade cooperation. The differentiated function of the trade zones strengthens the multi-faceted cooperation of economic and trade cooperation zones and highlights its role as a platform for cooperation in information, capital, and services.Keywords: ‘One Belt, One Road’ Initiative, China-Hungary economic and trade cooperation zone, function optimization, Central and Eastern Europe
Procedia PDF Downloads 1801983 Development of a Roadmap for Assessment the Sustainability of Buildings in Saudi Arabia Using Building Information Modeling
Authors: Ibrahim A. Al-Sulaihi, Khalid S. Al-Gahtani, Abdullah M. Al-Sugair, Aref A. Abadel
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Achieving environmental sustainability is one of the important issues considered in many countries’ vision. Green/Sustainable building is widely used terminology for describing a friendly environmental construction. Applying sustainable practices has a significant importance in various fields, including construction field that consumes an enormous amount of resource and causes a considerable amount of waste. The need for sustainability is increased in the regions that suffering from the limitation of natural resource and extreme weather conditions such as Saudi Arabia. Since buildings designs are getting sophisticated, the need for tools, which support decision-making for sustainability issues, is increasing, especially in the design and preconstruction stages. In this context, Building Information Modeling (BIM) can aid in performing complex building performance analyses to ensure an optimized sustainable building design. Accordingly, this paper introduces a roadmap towards developing a systematic approach for presenting the sustainability of buildings using BIM. The approach includes set of main processes including; identifying the sustainability parameters that can be used for sustainability assessment in Saudi Arabia, developing sustainability assessment method that fits the special circumstances in the Kingdom, identifying the sustainability requirements and BIM functions that can be used for satisfying these requirements, and integrating these requirements with identified functions. As a result, the sustainability-BIM approach can be developed which helps designers in assessing the sustainability and exploring different design alternatives at the early stage of the construction project.Keywords: green buildings, sustainability, BIM, rating systems, environment, Saudi Arabia
Procedia PDF Downloads 3781982 Endangered Languages in Arabia: Documentation Challenges
Authors: Munira Al-Azraqi
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Modern South Arabian Languages (MSAL) belong to the Semitic language family and are believed to be either a southern member of the west Semitic branch (Rubin 2010; Moscati et al 1969) or an eastern member of the south Semitic branch (Faber 1997), (Watson 2012). They are six languages which are still spoken in southern Arabia. They are used in Oman, Yemen, Saudi Arabia and in some of the Gulf states. Mehri is one of them however it has the highest number of speakers comparing to the other members of MSAL. It is used in Yemen, Oman, in parts of southern and eastern Saudi Arabia and in some of the Gulf states. The number of Mehri speakers is estimated at between 100,000 and 180,000. The problem that this language might face is that its speakers live in different places which are belonging to different countries. This might cause the language to change rapidly due to education and communication. There are some studies on Omani and Yemeni Mehri but not in Saudi Mehri. In the nineteenth century, travelers, western scholars and explorers played their parts in the discovery of these peoples and their languages. The historical turning point for the knowledge of the MSAL is 1898, when the Südarabische Expedition of the Imperial Academy of Vienna started. The three scholars, Müller, Jahn and Hein began their systematic collection of texts, which were later studied grammatically and lexically by Bittner (1908-1917), Jahn (1915), Leslau (1938) and Wagner (1953). Saudi Mehri has not been studied. This might be caused by the lack of information or the difficulty in collecting the data which this paper aims to shed light on.Keywords: Modern South Arabian, Mehri, Saudi Arabia, endangered languages
Procedia PDF Downloads 5221981 Pre and Post IFRS Loss Avoidance in France and the United Kingdom
Authors: T. Miková
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This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom). The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.Keywords: accounting standards, earnings management, international financial reporting standards, loss avoidance, reporting quality
Procedia PDF Downloads 1981980 Open Source Knowledge Management Approach to Manage and Disseminate Distributed Content in a Global Enterprise
Authors: Rahul Thakur, Onkar Chandel
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Red Hat is the world leader in providing open source software and solutions. A global enterprise, like Red Hat, has unique issues of connecting employees with content because of distributed offices, multiple teams spread across geographies, multiple languages, and different cultures. Employees, of a global company, create content that is distributed across departments, teams, regions, and countries. This makes finding the best content difficult since owners keep iterating on the existing content. When employees are unable to find the content, they end up creating it once again and in the process duplicating existing material and effort. Also, employees may not find the relevant content and spend time reviewing obsolete duplicate, or irrelevant content. On an average, a person spends 15 minutes/day in failed searches that might result in missed business opportunities, employee frustration, and substandard deliverables. Red Hat Knowledge Management Office (KMO) applied 'open source strategy' to solve the above problems. Under the Open Source Strategy, decisions are taken collectively. The strategy aims at accomplishing common goals with the help of communities. The objectives of this initiative were to save employees' time, get them authentic content, improve their content search experience, avoid duplicate content creation, provide context based search, improve analytics, improve content management workflows, automate content classification, and automate content upload. This session will describe open source strategy, its applicability in content management, challenges, recommended solutions, and outcome.Keywords: content classification, content management, knowledge management, open source
Procedia PDF Downloads 2101979 Targeting NLRP3 Inflammasome Activation: A New Mechanism Underlying the Protective Effects of Nafamostat Against Acute Pancreatitis
Authors: Jiandong Ren, Lijun Zhao, Peng Chen
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Nafamostat (NA), a synthetic broad-spectrum serine protease inhibitor, has been routinely employed for the treatment of acute pancreatitis (AP) and other inflammatory-associated diseases in some East Asia countries. Although the potent inhibitory activity against inflammation-related proteases such as thrombin, trypsin, kallikrein, plasmin, coagulation factors and complement factors is generally considered to be responsible for the anti-inflammatory effects of NA, precise target and molecular mechanism underlying the anti-inflammatory activity in the treatment of AP remain largely unknown yet. As an intracellular inflammatory signaling platform, the NOD-like receptor protein 3 (NLRP3) inflammasome is recently identified to be involved in the development of AP. In present study, we have revealed that NA alleviated pancreatic injury in a caerulein-induced AP model by inhibiting the NLRP3 inflammasome activation in pancreas. Mechanistically, NA interacted with HDAC6, a cytoplasmic deacetylase implicated in the NLRP3 inflammasome pathway, and efficiently abrogated the function of HDAC6. This property enabled NA to influence HDAC6 dependent NF-κB transcriptional activity and thus block NF-κB-driven transcriptional priming of NLRP3 inflammasome. Moreover, NA exerted the potential to interfere HDAC6-mediated intracellular transport of NLRP3, thereby leading to the failure of NLRP3 inflammasome activation. Our current work has provided valuable insight into the molecular mechanism underlying the immunomodulatory effect of NA in treatment of AP, highlighting its promising application in prevention of NLRP3 inflammasome-associated inflammatory pathological damage.Keywords: acute pancreatitis, HDAC6, nafamostat, NLRP3 inflammasome
Procedia PDF Downloads 711978 Prevalence of Physical Activity Levels and Perceived Benefits of and Barriers to Physical Activity among Jordanian Patients with Coronary Heart Disease: A Cross-Sectional Study
Authors: Eman Ahmed Alsaleh
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Background: Many studies published in other countries identified certain perceived benefits and barriers to physical activity among patients with coronary heart disease. Nevertheless, there is no data about the issue relating to Jordanian patients with coronary heart disease. Objective: This study aimed to describe the prevalence of level of physical activity, benefits of and barriers to physical activity as perceived by Jordanian patients with coronary heart disease, and the relationship between physical activity and perceived benefits of and barriers to physical activity. In addition, it focused on examining the influence of selected sociodemographic and health characteristics on physical activity and the perceived benefits of and barriers to physical activity. Methods: A cross-sectional design was performed on a sample of 400 patients with coronary heart disease. They were given a list of perceived benefits and barriers to physical activity and asked to what extent they disagreed or agreed with each. Results: Jordanian patients with coronary heart disease perceived various benefits and barriers to physical activity. Most of these benefits were physiologically related (average mean = 5.7, SD = .7). The most substantial barriers to physical activity as perceived by the patients were: feeling anxiety, not having enough time, lack of interest, bad weather, and feeling of being uncomfortable. Sociodemographic and health characteristics that significantly influenced perceived barriers to physical activity were age, gender, health perception, chest pain frequency, education, job, caring responsibilities, ability to travel alone, smoking, and previous and current physical activity behaviour. Conclusion: This research demonstrates that patients with coronary heart disease have perceived physiological benefits of physical activity, and they have perceived motivational, physical health, and environmental barriers to physical activity, which is significant in developing intervention strategies that aim to maximize patients' participation in physical activity and overcome barriers to physical activity.Keywords: prevalence, coronary heart disease, physical activity, perceived barriers
Procedia PDF Downloads 1141977 International Humanitarian Law and the Challenges of New Technologies of Warfare
Authors: Uche A. Nnawulezi
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Undoubtedly, despite all efforts made to achieve overall peace through the application of the principles of international humanitarian law, crimes against mankind which are of unprecedented concern to the whole world have remained unabated. The fall back on war as a technique for settling disputes between nations, individuals, countries and ethnic groups with accompanying toll of deaths and destruction of properties have remained a conspicuous component of human history. Indeed, to control this conduct of warfare and the dehumanization of individuals, a body of law aimed at regulating the impacts of conflicts and hostilities in the theater of war has become necessary. Thus, it is to examine the conditions in which international humanitarian law will apply and also to determine the extent of the challenges of new progressions of warfare that this study is undertaken. All through this examination, we grasped doctrinal approach wherein we used text books, journals, international materials and supposition of law specialists in the field of international humanitarian law. This paper shall examine the distinctive factors responsible for the rebelliousness to the rules of International Humanitarian Law and furthermore, shall proffer possible courses of action that will address the challenges of new technologies of warfare all over the world. Essentially, the basic proposals made in this paper if totally utilized may go far in ensuring a sufficient standard in the application of the rules of international humanitarian law as it relates to an increasingly frequent phenomenon of contemporary developments in technologies of warfare which has in recent past, made it more difficult for the most ideal application of the rules of international humanitarian law. This paper deduces that for a sustainable global peace to be achieved, the rules of International Humanitarian Law as it relates to the utilization of new technologies of warfare should be completely clung to and should be made a strict liability offense. Likewise, this paper further recommends the introduction of domestic criminal law punishment of serious contraventions of the rules of international humanitarian law.Keywords: international, humanitarian law, new technologies, warfare
Procedia PDF Downloads 3041976 Oral Administration of Azithromycin Ameliorates Trypanosomosis in Trypanosoma congolense and T. Brucei Brucei Infected Mice
Authors: Nthatisi I. Molefe-Nyembe, Keisuke Suganuma, Oriel M. M. Thekisoe, Xuan Xuenan, Noboru Inoue
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African trypanosomosis is a devastating disease of animals caused by parasites of the genus Trypanosoma negatively affecting the economic status of more than 36 African countries. Few available drugs for the treatment of trypanosomosis remain inaccessible in remote areas, are associated with severe toxicity and most importantly, resistance has widely developed against their usage. Therefore, safe, effective and easily administrable drugs are urgently in need. The objective of the current study was to determine efficacy of azithromycin (AZM), on T. congolense, T. brucei brucei in vitro and in vivo. A 96 well luciferase assay was conducted to determine the trypanocidal effect of AZM on T. congolense, T. b. brucei and T. evansi as well as the cytotoxicity effect on the MDBK and NIH 3T3 cells. Additionally, TEM analysis was conducted to determine the morphological alteration on the AZM treated samples. Mice were infected with T. congolense and T. b. brucei and orally treated with AZM for 7 and 28 days referred to as the short and the long-term treatment. The in vitro IC50 values of AZM on T. congolense, T. b. brucei and T. evansi was 0.19 ± 0.17; 3.69 ± 2.26 and 1.81 ± 1.82 μg/mL, respectively, while the cytotoxicity effects values were greater than 25 μg/mL. A vacuole-like structure was observed in the TEM imaging of AZM treated T. congolense, while the presence of glycosomes and acidocalcisome-like structured were detected in T. b. brucei samples. In vivo, AZM was more effective against T. congolense infected mice than T. b. brucei. In conclusion, AZM exhibited the trypanocidal effects on T. congolense and T. b. brucei infected mice. However, further studies are necessary to determine the metabolic pathway responsible for the observed efficacy.Keywords: animal trypanosomosis, azithromycin, oral administration, trypanosoma congolense
Procedia PDF Downloads 651975 The Context of Human Rights in a Poverty-Stricken Africa: A Reflection
Authors: Ugwu Chukwuka E.
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The African context of human right instruments as recognized today can be traced to Africa’s relationship with the Western World. A significant preponderance of these instruments are found in both colonial and post colonial statutes as the colonial laws, the post colonial legal documents as constitutions or Africa’s adherence to relevant international instruments on human rights as the Universal Declaration of Human Rights (1948) and the African Charter on Human and Peoples’ Rights (1981). In spite of all these human rights instruments inherent in the African continent, it is contended in this paper that, these Western-oriented notion of human rights, emphasizes rights that hardly meets the current needs of contemporary African citizens. Adopting a historical research methodology, this study interrogates the dynamics of the African poverty context in relation to the implementation of human rights instruments in the continent. In this vein, using human rights and poverty scenarios from one Anglophone (Uganda) and one Francophone (Senegal) countries in Africa, the study hypothesized that, majority of Africans are not in a historical condition for the realization of these rights. The raison d’etre for this claim emerges from the fact that, the present generations of African hoi polloi are inundated with extensive powerlessness, ignorance, diseases, hunger and overall poverty that emasculates their interest in these rights instruments. In contrast, the few Africans who have access to the enjoyment of these rights in the continent hardly needs these instruments, as their power and resources base secures them that. The paper concludes that the stress of African states and stakeholders on African affairs should concentrated significantly, on the alleviation of the present historical poverty squalor of Africans, which when attended to, enhances the realization of human right situations in the continent.Keywords: Africa, human rights, poverty, western world
Procedia PDF Downloads 4391974 The Analysis of Competitive Balance Progress among Five Most Valuable Football Leagues from 1966 to 2015
Authors: Seyed Salahedin Naghshbandi, Zahra Bozorgzadeh, Leila Zakizadeh, Siavash Hamidzadeh
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From the sport economy experts point of view, the existence of competitive balance among sport leagues and its numerous effects on league is an important and undeniable issue. In general, sport events fans are so eager to unpredictable results of competition in order to reach the top of excitement and necessary motivation for following competitions. The purpose of this research is to consider and compare the competitive balance among five provisional European football leagues (Spain, England, Italy, France and Germany) during 1966 - 2015 seasons. Research data are secondary and obtained from Premier League final tables of selected countries in 1966 - 2015 seasons. For analyzing data, C5 and C5ICB indicators used. whatever these indicators be less, more balance establishes in the league and vice-versa. The result showed that Le champion of France reached from 1,259 to 1,395; Italy Serie-A league from 1,316 to 1,432; England premier league from 1, 342 to 1,455; Germany Bundesliga from 1,238 to 1,465 and Spain La liga from 1,295 to 1,495. So by comparing C5ICB charts during 1966 - 2015 seasons, La liga of Spain moved more toward imbalance and enjoyed less balance with other European Leagues. Also, La champion of France during the mentioned season, enjoyed less imbalance and preserved its relative balance with monotonous process. It seems that football in France has been followed as stable during 1966 to 2015, and prediction of results was more difficult and competitions were so attractive for spectators, but in Italy, England, Germany, and Spain there were less balance, respectively.Keywords: competitive balance, professional football league, competition, C5ICB
Procedia PDF Downloads 1421973 Exchange Rate, Market Size and Human Capital Nexus Foreign Direct Investment: A Bound Testing Approach for Pakistan
Authors: Naveed Iqbal Chaudhry, Mian Saqib Mehmood, Asif Mehmood
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This study investigates the motivators of foreign direct investment (FDI) which will provide a panacea tool and ground breaking results related to it in case of Pakistan. The study considers exchange rate, market size and human capital as the motivators for attracting FDI. In this regard, time series data on annual basis has been collected for the period 1985–2010 and an Augmented Dickey–Fuller (ADF) and Phillips–Perron (PP) unit root tests are utilized to determine the stationarity of the variables. A bound testing approach to co-integration was applied because the variables included in the model are at I(1) – first level stationary. The empirical findings of this study confirm the long run relationship among the variables. However, market size and human capital have strong positive and significant impact, in short and long-run, for attracting FDI but exchange rate shows negative impact in this regard. The significant negative coefficient of the ECM indicates that it converges towards equilibrium. CUSUM and CUSUMSQ tests plots are with in the lines of critical value, which indicates the stability of the estimated parameters. However, this model can be used by Pakistan in policy and decision making. For achieving higher economic growth and economies of scale, the country should concentrate on the ingredients of this study so that it could attract more FDI as compared to the other countries.Keywords: ARDL, CUSUM and CUSUMSQ tests, ECM, exchange rate, FDI, human capital, market size, Pakistan
Procedia PDF Downloads 3921972 A Study to Explore the Views of Students regarding E-Learning as an Instructional Tool at University Level
Authors: Zafar Iqbal
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This study involved students of 6th semester enrolled in a Bachelor of Computer Science Program at university level. In this era of science and technology, e-learning can be helpful for grassroots in providing them access to education tenant in less developed areas. It is a potential substitute of face-to-face teaching being used in different countries. The purpose of the study was to explore the views of students about e-learning (Facebook) as an instructional tool. By using purposive sampling technique an intact class of 30 students included both male and female were selected where e-learning was used as an instructional tool. The views of students were explored through qualitative approach by using focus group interviews. The approach was helpful to develop comprehensive understanding of students’ views towards e- learning. In addition, probing questions were also asked and recorded. Data was transcribed, generated nodes and then coded text against these nodes. For this purpose and further analysis, NVivo 10 software was used. Themes were generated and tangibly presented through cluster analysis. Findings were interesting and provide sufficient evidence that face book is a subsequent e-learning source for students of higher education. Students acknowledged it as best source of learning and it was aligned with their academic and social behavior. It was not time specific and therefore, feasible for students who work day time and can get on line access to the material when they got free time. There were some distracters (time wasters) reported by the students but can be minimized by little effort. In short, e-learning is need of the day and potential learning source for every individual who have access to internet living at any part of the globe.Keywords: e-learning, facebook, instructional tool, higher education
Procedia PDF Downloads 3751971 Prevention of Green Gentrification: The Case of the Sustainable Urban Policy in Paris
Authors: Elise Machline
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In the late 1980’s, sustainable urban development emerged in Europe. Sustainable neighborhoods are one attempt to implement sustainable urban energy planning in the city. So, for twenty years, projects of sustainable neighborhoods (or ‘eco-neighborhoods’) have emerged in Europe. Debates about sustainability no longer restrict it to environmental concerns (to limit greenhouse gas emissions), but rather extend to the economic and social dimensions. A growing number of empirical studies demonstrate that sustainable urbanism yield rental/sale premia, as well as higher occupancy rates and thus higher asset values. For example, European eco neighborhood projects usually focus on the middle to upper classes, given the costs involved in renting or buying the dwellings built in such projects. As a result sustainable residential buildings are not affordable and their construction tends to have a gentrifying effect. An increasing number of countries are institutionalizing green strategies for affordable housing. In France, the sustainable neighborhoods ‘ecoquartier’ must meet environmental performance criteria, have a potential for economic development and, provide social and functional diversity. The issue of social diversity trough the provision of affordable housing has emerged as a dimension of public housing policies. Thus, the ecoquartier residential buildings must be both energy efficient and affordable. Through the Parisian example our study considers how the concept of social diversity and other elements of sustainability are illustrated in the ecoquartiers and whether the authorities have been able to avoid gentrification when implementing a sustainable urban policy.Keywords: sustainable neighborhoods, social diversity, social housing policies, green buildings
Procedia PDF Downloads 3581970 HIV/AIDS Knowledge and Social Integration among Street Children: A Systematic Review
Authors: Dewi Indah Irianti
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Introduction: Street children include one of the populations at risk of HIV infection. Their vulnerability to these situations is increased by their lack of understanding of the changes associated with adolescence, the lack of knowledge and skills which could help them to make healthy choices. Social integration increased AIDS knowledge among migrant workers in Thailand. Although social integration has been incorporated into health research in other areas, it has received less attention in AIDS prevention research. This factor has not been integrated into models for HIV prevention. Objectives: The goal of this review is to summarize available knowledge about factors related to HIV/AIDS knowledge and to examine whether social integration was reviewed among street children. Methodology: This study performed a systematic search for English language articles published between January 2006 and March 2016 using the following keywords in various combination: street children, HIV/AIDS knowledge and social integration from the following bibliographic databases: Scopus, ProQuest, JSTOR, ScienceDirect, SpringerLink, EBSCOhost, Sage Publication, Clinical Key, Google Web, and Google Scholar . Results: A total of 10 articles met the inclusion criteria were systematically reviewed. This study reviews the existing quantitative and qualitative literature regarding the HIV/AIDS knowledge of street children in many countries. The study locations were Asia, the Americas, Europe, and Africa. The most determinants associated with HIV/AIDS knowledge among street children are age and sex. In this review, social integration that may be associated with HIV/AIDS knowledge among street children has not been investigated. Conclusion: To the best of the author’s knowledge, this study found that there is no research examining the relationship of social integration with the HIV knowledge among street children. This information may assist in the development of relevant strategies and HIV prevention programs to improve HIV knowledge and decrease risk behaviors among street children.Keywords: HIV/AIDS knowledge, review, social integration, street children
Procedia PDF Downloads 3221969 Human Trafficking the Kosovar Perspective of Fighting the Phenomena through Police and Civil Society Cooperation
Authors: Samedin Mehmeti
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The rationale behind this study is considering combating and preventing the phenomenon of trafficking in human beings from a multidisciplinary perspective that involves many layers of the society. Trafficking in human beings is an abhorrent phenomenon highly affecting negatively the victims and their families in both human and material aspect, sometimes causing irreversible damages. The longer term effects of this phenomenon, in countries with a weak economic development and extremely young and dynamic population, such as Kosovo, without proper measures to prevented and control can cause tremendous damages in the society. Given the fact that a complete eradication of this phenomenon is almost impossible, efforts should be concentrated at least on the prevention and controlling aspects. Treating trafficking in human beings based on traditional police tactics, methods and proceedings cannot bring satisfactory results. There is no doubt that a multi-disciplinary approach is an irreplaceable requirement, in other words, a combination of authentic and functional proactive and reactive methods, techniques and tactics. Obviously, police must exercise its role in preventing and combating trafficking in human beings, a role sanctioned by the law, however, police role and contribution cannot by any means considered complete if all segments of the society are not included in these efforts. Naturally, civil society should have an important share in these collaborative and interactive efforts especially in preventive activities such as: awareness on trafficking risks and damages, proactive engagement in drafting appropriate legislation and strategies, law enforcement monitoring and direct or indirect involvement in protective and supporting activities which benefit the victims of trafficking etc.Keywords: civil society, cooperation, police, human trafficking
Procedia PDF Downloads 3641968 Development of a Practical Screening Measure for the Prediction of Low Birth Weight and Neonatal Mortality in Upper Egypt
Authors: Prof. Ammal Mokhtar Metwally, Samia M. Sami, Nihad A. Ibrahim, Fatma A. Shaaban, Iman I. Salama
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Objectives: Reducing neonatal mortality by 2030 is still a challenging goal in developing countries. low birth weight (LBW) is a significant contributor to this, especially where weighing newborns is not possible routinely. The present study aimed to determine a simple, easy, reliable anthropometric measure(s) that can predict LBW) and neonatal mortality. Methods: A prospective cohort study of 570 babies born in districts of El Menia governorate, Egypt (where most deliveries occurred at home) was examined at birth. Newborn weight, length, head, chest, mid-arm, and thigh circumferences were measured. Follow up of the examined neonates took place during their first four weeks of life to report any mortalities. The most predictable anthropometric measures were determined using the statistical package of SPSS, and multiple Logistic regression analysis was performed.: Results: Head and chest circumferences with cut-off points < 33 cm and ≤ 31.5 cm, respectively, were the significant predictors for LBW. They carried the best combination of having the highest sensitivity (89.8 % & 86.4 %) and least false negative predictive value (1.4 % & 1.7 %). Chest circumference with a cut-off point ≤ 31.5 cm was the significant predictor for neonatal mortality with 83.3 % sensitivity and 0.43 % false negative predictive value. Conclusion: Using chest circumference with a cut-off point ≤ 31.5 cm is recommended as a single simple anthropometric measurement for the prediction of both LBW and neonatal mortality. The predicted measure could act as a substitute for weighting newborns in communities where scales to weigh them are not routinely available.Keywords: low birth weight, neonatal mortality, anthropometric measures, practical screening
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