Search results for: accounting policies

Authors: Babatunde Joel Todowede

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The challenges of nation building and sustainable development have continued to feature prominently in the general reckoning of problems of underdevelopment in the developing countries of the world. Thus, since the attainment of political independence from the British colonial administration in 1960, one of the critical thrusts of central governance in Nigeria has been the particular policy attention of the educational sector. Of course, education is perceived as the logical bridge between the two contrasting worlds of underdevelopment and development, hence, its fundamental importance. The various public policies and practices associated with the Nigerian educational sector are specifically elaborated and critically assessed in this paper. In the final analysis, it is concluded that the educational sector should be better configured and managed in ways that the wider challenges of nation-building and sustainable development are effectively tractable.

Keywords: Nigeria education, educational need, educational plans and policies, educational challenges, corrective measures, emerging economy

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Authors: Philipp Galkin

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Government policy is a critical factor in the understanding of energy markets. Regardless, it is rarely approached systematically from a research perspective. Gaining a precise understanding of what policies exist, their intended outcomes, geographical extent, duration, evolution, etc. would enable the research community to answer a variety of questions that, for now, are either oversimplified or ignored. Policy, on its surface, also seems a rather unstructured and qualitative undertaking. There may be quantitative components, but incorporating the concept of policy analysis into quantitative analysis remains a challenge. The KAPSARC Energy Policy Database (KEPD) is intended to address these two energy policy research limitations. Our approach is to represent policies within a quantitative library of the specific policy measures contained within a set of legal documents. Each of these measures is recorded into the database as a single entry characterized by a set of qualitative and quantitative attributes. Initially, we have focused on the major laws at the national level that regulate coal in China. However, KAPSARC is engaged in various efforts to apply this methodology to other energy policy domains. To ensure scalability and sustainability of our project, we are exploring semantic processing using automated computer algorithms. Automated coding can provide a more convenient input data for human coders and serve as a quality control option. Our initial findings suggest that the methodology utilized in KEPD could be applied to any set of energy policies. It also provides a convenient tool to facilitate understanding in the energy policy realm enabling the researcher to quickly identify, summarize, and digest policy documents and specific policy measures. The KEPD captures a wide range of information about each individual policy contained within a single policy document. This enables a variety of analyses, such as structural comparison of policy documents, tracing policy evolution, stakeholder analysis, and exploring interdependencies of policies and their attributes with exogenous datasets using statistical tools. The usability and broad range of research implications suggest a need for the continued expansion of the KEPD to encompass a larger scope of policy documents across geographies and energy sectors.

Keywords: China, energy policy, policy analysis, policy database

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Authors: Lindie Grebe

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This paper reports on a study that explored the strategizing practices of professional accountants in the mining industry, based on Jarratt and Stiles’ dominant strategizing practice models framework. Drawing on a strategy-as-practice perspective, the paper recognises qualified professional accountants in strategic management such as Chief Executive Officers, as strategy practitioners that perform their strategizing practices and praxis within a specific context. The main findings of this paper were produced through semi-structured individual interviews with accountants that perform strategy on a business level in the South African mining industry. Qualitative data were analysed through conversation analysis over two coding-cycles. Findings describe accountant strategists as practitioners who challenge the dominant business model when a disconnect seems to exist between international corporate level strategy and business level strategy in the South African mining industry. Accountant strategy practitioners described their dominant strategizing practice model as incremental change during strategic planning and as a lived experience during strategy implementation. Findings portrayed these strategists as taking initiative as strategy leaders in a dynamic and volatile environment to combine their accounting background with strategic management and challenge the dominant business model. Understanding how accountant strategists perform strategizing offers insight into the social practice of strategic management. This understanding contributes to the body of knowledge on strategizing in the South African mining industry. In addition, knowledge on the transformation of accountants as strategists could provide valuable practice relevant insights for accounting educators and the accounting profession alike.

Keywords: accountant strategists, dominant strategizing practice models framework, mining industry, strategy-as-practice

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Authors: Bronwyn S. Mthimunye, Athena S. Pedro, Nicolette V. Roman

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Inclusive education is a global concern, in the context of Brazil, Russia, India, China, and South Africa. These countries are all striving for inclusive education, as there are many children excluded from formal schooling. The need for inclusive education is imperative, given the increase in special needs diagnoses. Many children confronted with special needs are still not able to exercise their basic right to education. The aim of conducting this scoping review was to explore the policies and procedures addressing the implementation of inclusive education in Brazil, Russia, India, China, and South Africa. The studies included were published between 2006-2016 and located in Academic Search Complete, ERIC, Medline, PsycARTICLES, JSTOR, and SAGE Journals. Seven articles were included in which all of the articles reported on inclusive education and the status of implementation. The findings identified many challenges faced by Brazil, Russia, India, China, and South Africa that affect the implementation of policies and programmes. Challenges such as poor planning, resource-constrained communities, lack of professionals in schools, and the need for adequate teacher training were identified. Brazil, Russia, India, China, and South Africa are faced with many social and economic challenges, which serves as a barrier to the implementation of inclusive education.

Keywords: special needs, inclusion, education, scoping review

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Authors: J. Racedo, J. Torres

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Globalization has led to a worldwide competition for participation in markets of goods and productive factors, with significant effects on transports requirements. The port industry has not been an exception to this event, in fact, it has received increasing attention in recent years due to its crucial role on international trade. Because of this, the measurement of port performance has become an important issue in transport policy. Port performance and port efficiency has been widely studied in the last decades, resulting in noteworthy contributions to improving the industry competitiveness. In this paper, we aim to present a review of the literature on port performance and the relation between this concept and transport policies. This study has the objective to describe the approaches that have been developed in recent years, and especially those that include the modeling of public policies. Finally, we highlight existing gaps in this field, as well as possible directions for future research.

Keywords: port performance, port efficiency, transport, policy

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Authors: Pirta Palola, Richard Bailey, Lisa Wedding

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Societies and economies worldwide fundamentally depend on natural capital. Alarmingly, natural capital assets are quickly depreciating, posing an existential challenge for humanity. The development of robust natural capital accounting systems is essential for transitioning towards sustainable economic systems and ensuring sound management of capital assets. However, the accurate, equitable and comprehensive estimation of natural capital asset stocks and their accounting values still faces multiple challenges. In particular, the representation of socio-cultural values held by groups or communities has arguably been limited, as to date, the valuation of natural capital assets has primarily been based on monetary valuation methods and assumptions of individual rationality. People relate to and value the natural environment in multiple ways, and no single valuation method can provide a sufficiently comprehensive image of the range of values associated with the environment. Indeed, calls have been made to improve the representation of multiple types of value (instrumental, intrinsic, and relational) and diverse ontological and epistemological perspectives in environmental valuation. This study addresses this need by establishing a novel valuation framework, Environmental Value Functions (EVF), that allows for the integration of multiple types of value in natural capital accounting systems. The EVF framework is based on the estimation and application of value functions, each of which describes the relationship between the value and quantity (or quality) of an ecosystem component of interest. In this framework, values are estimated in terms of change relative to the current level instead of calculating absolute values. Furthermore, EVF was developed to also support non-marginalist conceptualizations of value: it is likely that some environmental values cannot be conceptualized in terms of marginal changes. For example, ecological resilience value may, in some cases, be best understood as a binary: it either exists (1) or is lost (0). In such cases, a logistic value function may be used as the discriminator. Uncertainty in the value function parameterization can be considered through, for example, Monte Carlo sampling analysis. The use of EVF is illustrated with two conceptual examples. For the first time, EVF offers a clear framework and concrete methodology for the representation of multiple types of value in natural capital accounting systems, simultaneously enabling 1) the complementary use and integration of multiple valuation methods (monetary and non-monetary); 2) the synthesis of information from diverse knowledge systems; 3) the recognition of value incommensurability; 4) marginalist and non-marginalist value analysis. Furthermore, with this advancement, the coupling of EVF and ecosystem modeling can offer novel insights to the study of spatial-temporal dynamics in natural capital asset values. For example, value time series can be produced, allowing for the prediction and analysis of volatility, long-term trends, and temporal trade-offs. This approach can provide essential information to help guide the transition to a sustainable economy.

Keywords: economics of biodiversity, environmental valuation, natural capital, value function

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Authors: Aishath Shakeela

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At a global level, water stewardship, water stress and water security are crucial factors in tourism planning and development considerations. Challenges associated with water is of particular concern to the Maldives as there is limited availability of freshwater, high dependency on desalinated water, and high unit cost associated with desalinating water. While the Maldives is promoted as an example of sustainable tourism, a key sustainability challenge facing tourism dependent communities is the efficient use and management of available water resources. A water crisis event in the capital island of Maldives highlighted how precarious water related issues are in this tourism dependent destination. Applying netnography, the focus of this working paper is to present community perceptions of how government policies addressed Malé Water and Sewerage Company (MWSC) water crisis event.

Keywords: crisis management, government policies, Maldives, tourism, water

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Authors: Auwal Nata'ala

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The Information and Communication Technology (ICT) has had impacts in almost every area human endeavor. From business, industries, banks to none profit organizations. ICT has simplified business process such as sorting, summarizing, coding, updating and generating a report in a real-time processing mode. However, the use of these ICT facilities such as computer and internet has also brought unintended consequences of criminal activities such as spamming, credit card frauds, ATM frauds, phishing, identity theft, denial of services and other related cyber crimes. This study sought to examined cyber-crime and its impact on the banking institution in Nigeria. It also examined the existing policy framework and assessed the success of the institutional countermeasures in combating cyber crime in the banking industry. This paper X-ray’s cyber crimes, policies issues and provides insight from a Nigeria perspective.

Keywords: cyber crimes, e-banking, policies, ICT

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Authors: Robert Grzeszczak

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The article deals with one of the most significant issues concerning the functioning of the public sector in the European Union. The objectives of good governance were formulated by the EU itself and also the Scholars in reaction to the discussion that started a decade ago and concerned the role of the government in 21st century, the future of integration processes and globalization challenges in Europe. Currently, the concept of good governance is mainly associated with the improvement of management of public policies in the European Union, concerning both domestic and EU policies. However, it goes beyond the issues of state capacity and effectiveness of management. Good governance relates also to societal participation in the public administration and verification of decisions made in public authorities’ (including public administration). Indirectly, the concept and practice of good governance are connected to societal legitimisation of public bodies in the European Union.

Keywords: good governance, government, European law, European Union

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Authors: Judit Nagy

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Many scientific studies claim that financial education should start as early as possible. Children are much more capable of and willing to absorb new concepts than adults. If we introduce children to financial knowledge early, their behaviour and attitudes to this subject will change, increasing later success in this area of life. However, poor financial decisions may entail severe consequences, not only to individuals but even to the wider society. Good financial decisions and economic attitudes may contribute to economic growth and well-being. Whilst in several countries, education about financial awareness and fundamentals is available, the understanding and acquisition of complex economic knowledge and the development of children’s independent problem-solving skills are still lacking. The results suggest that teaching economic and financial knowledge through accounting and making lectures interactive by using special tools of positive education is critical to stimulating children’s interest. Eighty percent of the students in the study liked the combined and interactive lecture. Introducing this kind of knowledge to individuals is a relevant objective, even at the societal level.

Keywords: positive psychology, education innovation, primary school, gender, economics, accounting, finance, personal finance, mathematics, economic growth, well-being, sustainability

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Authors: Aparna Sengupta

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The paper seeks to find answers to the question as to why India’s disaster management policies have been unable to deliver the desired results. Are the shortcomings in policy formulation, effective policy implementation or timely prevention mechanisms? Or is there a fundamental issue of policy formulation which sparsely takes into account the cultural specificities and uniqueness, technological know-how, educational, religious and attitudinal capacities of the target population into consideration? India was slow in legislating disaster policies but more than that the reason for lesser success of disaster polices seems to be the gap between policy and the people. We not only keep hearing about the failure of governmental efforts but also how the local communities deal far more efficaciously with disasters utilizing their traditional knowledge. The 2004 Indian Ocean tsunami which killed 250,000 people (approx.) could not kill the tribal communities who saved themselves due to their age-old traditional knowledge. This large scale disaster, considered as a landmark event in history of disasters in the twenty-first century, can be attributed in bringing and confirming the importance of Traditional Environmental Knowledge in managing disasters. This brings forth the importance of cultural and traditional know-how in dealing with natural disasters and one is forced to question as to why shouldn’t traditional environmental knowledge (TEK) be taken into consideration while formulating India’s disaster resilience policies? Though at the international level, many scholars have explored the connectedness of disaster to cultural dimensions and several research examined how culture acts as a stimuli in perceiving disasters and their management (Clifford, 1956; Mcluckie, 1970; Koentjaraningrat, 1985; Peacock, 1997; Elliot et.al, 2006; Aruntoi, 2008; Kulatunga, 2010). But in the Indian context, this field of inquiry i.e. linking disaster policies with tradition and generational understanding has seldom received attention of the government, decision- making authorities, disaster managers and even in the academia. The present study attempts to fill this gap in research and scholarship by presenting an historical analysis of disaster and its cognition by cultural communities in India. The paper seeks to interlink the cultural comprehension of Indian tribal communities with scientific-technology towards more constructive disaster policies in India.

Keywords: culture, disasters, local communities, traditional knowledge

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Authors: I. P. Singh, Ajesh Kumar Kapoor

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Rapid globalization have led to a change towards massive uncontrolled urbanization. Whereas during initial years negligence was there in the name of development, growth and vision toward healthier and better tomorrow. Considering the scenario of developing nations (India) where 70% of their population is living on 30% (urban areas) of their total land available. The need of an hour is to consider the ethical values of each and every person living in urban fringes, whereby the sustainable urban development is promoted which encompasses the move toward low carbon developments. It would help reviving a city lung space and reducing carbon credits as per Kyoto Protocol 1991. This paper would provide an overview about Indian scenario of current urban areas, ongoing developments, series of regulatory policy measures, materials innovative use and policies framed and opted for low carbon development.

Keywords: urban sustainability, indicators for sustainable development, low carbon development, Indian Policies toward low carbon development

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Authors: Andrea Schnabl, Mario Bernhart

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The controlling instrument of an internal cost allocation (IT chargeback) is commonly used to make IT costs transparent and controllable. Information Technology (IT) became, especially for information industries, a central competitive factor. Consequently, the focus is not on minimizing IT costs but on the strategic aligned application of IT. Hence, an internal IT cost allocation should be designed to enhance the business-IT alignment (strategic alignment of IT) in order to support the effective application of IT from a company’s point of view. To identify design criteria for an internal cost allocation to support business alignment a case study analysis at a typical medium-sized firm in information industry is performed. Documents, Key Performance Indicators, and cost accounting data over a period of 10 years are analyzed and interviews are performed. The derived design criteria are evaluated by 6 heads of IT departments from 6 different companies, which have an internal IT cost allocation at use. By applying these design criteria an internal cost allocation serves not only for cost controlling but also as an instrument in strategic IT management.

Keywords: accounting for IT services, Business IT Alignment, internal cost allocation, IT controlling, IT governance, strategic IT management

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Authors: Natasha Hazarika, Xiaoling Zhang

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Eco- innovations, unlike regular innovations, are not self-enforcing and are associated with the double externality problem. Therefore, it is emphasized that eco-innovations need government. intervention in the form of supportive policies on priority. Off late, factors like consumer demand, technological advancement as well as the competitiveness of the firms have been considered as equally important. However, the interaction among these driving forces has not been fully traced out. Also, the theory on eco-innovation is found to be at a nascent stage which does not resonate with its dynamics as it is traditionally studied under the neo- classical economics theory. Therefore, to begin with, insights for this research have been derived from the merits of ‘neo- classical economics’, ‘evolutionary approach’, and the ‘resource based view’ which revealed the issues pertaining to technological system lock- ins and firm- based capacities which usually remained undefined by the neo classical approach; it would be followed by determining how the policies (in the national level) and their instruments are designed in order to motivate firms to eco-innovate, by analyzing the innovation ‘friendliness’ of the policy style and the policy instruments as per the indicators provided in innovation literature by means of document review (content analysis) of the relevant policies introduced by the Chinese government. The significance of theoretical analysis lies in its ability to show why certain practices become dominant irrespective of gains or losses, and that of the policy analysis lies in its ability to demonstrate the credibility of govt.’s sticks, carrots and sermons for eco-innovation.

Keywords: firm competency, eco-innovation, policy, theory

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Authors: Joseph Falzon, Margaret Nelson

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Background: Regeneration and re-use of abandoned historic buildings present a continuous challenge for policy makers and stakeholders in the tourism and leisure industry. Obsolete historic buildings provide great potential for tourism and leisure accommodation, presenting unique heritage experiences to travellers and host communities. Contemporary demands in the hospitality industry continuously require higher standards, some of which are in conflict with heritage conservation principles. Objective: The aim of this research paper is to critically discuss regeneration policies with stakeholders of the tourism and leisure industry and to examine current practices in policy development and the resultant impact of policies on the Maltese tourism and leisure industry. Research Design: Six semi-structured interviews with stakeholders involved in the tourism and leisure industry participated in the research. A number of measures were taken to reduce bias and thus improve trustworthiness. Clear statements of the purpose of the research study were provided at the start of each interview to reduce expectancy bias. The interviews were semi-structured to minimise interviewer bias. Interviewees were allowed to expand and elaborate as necessary, with only necessary probing questions, to allow free expression of opinion and practices. Interview guide was submitted to participants at least two weeks before the interview to allow participants to prepare for the interview and prevent recall bias during the interview as much as possible. Interview questions and probes contained both positive and negative aspects to prevent interviewer bias. Policy documents were available during the interview to prevent recall bias. Interview recordings were transcribed ‘intelligent’ verbatim. Analysis was carried out using thematic analysis with the coding frame developed independently by two researchers. All phases of the study were governed by research ethics. Findings: Findings were grouped in main themes: financing of regeneration, governance, legislation and policies. Other key issues included value of historic buildings and approaches for regeneration. Whist regeneration of historic buildings was noted, participants discussed a number of barriers that hindered regeneration. Stakeholders identified gaps in policies and gaps at policy implementation stages. European Union funding policies facilitated regeneration initiatives but funding criteria based on economic deliverables presented the intangible heritage gap. Stakeholders identified niche markets for heritage tourism accommodation. Lack of research-based policies was also identified. Conclusion: Potential of regeneration is hindered by inadequate legal framework that supports contemporary needs of the tourism industry. Policies should be developed by active stakeholder participation. Adequate funding schemes have to support the tangible and intangible components of the built heritage.

Keywords: governance, historic buildings, policy, tourism

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Authors: Rosario Carmona

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This article aims to discuss the importance of indigenous people participation in climate change mitigation and adaptation. Specifically, it analyses different understandings of climate vulnerability among diverse actors involved in climate change policies in Chile: indigenous people, state officials, and academics. These data were collected through participant observation and interviews conducted during October 2017 and January 2019 in Chile. Following Karen O’Brien, there are two types of vulnerability, outcome vulnerability and contextual vulnerability. How vulnerability to climate change is understood determines the approach, which actors are involved and which knowledge is considered to address it. Because climate change is a very complex phenomenon, it is necessary to transform the institutions and their responses. To do so, it is fundamental to consider these two perspectives and different types of knowledge, particularly those of the most vulnerable, such as indigenous people. For centuries and thanks to a long coexistence with the environment, indigenous societies have elaborated coping strategies, and some of them are already adapting to climate change. Indigenous people from Chile are not an exception. But, indigenous people tend to be excluded from decision-making processes. And indigenous knowledge is frequently seen as subjective and arbitrary in relation to science. Nevertheless, last years indigenous knowledge has gained particular relevance in the academic world, and indigenous actors are getting prominence in international negotiations. There are some mechanisms that promote their participation (e.g., Cancun safeguards, World Bank operational policies, REDD+), which are not absent from difficulties. And since 2016 parties are working on a Local Communities and Indigenous Peoples Platform. This paper also explores the incidence of this process in Chile. Although there is progress in the participation of indigenous people, this participation responds to the operational policies of the funding agencies and not to a real commitment of the state with this sector. The State of Chile omits a review of the structure that promotes inequality and the exclusion of indigenous people. In this way, climate change policies could be configured as a new mechanism of coloniality that validates a single type of knowledge and leads to new territorial control strategies, which increases vulnerability.

Keywords: indigenous knowledge, climate change, vulnerability, Chile

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Authors: Nadezhda Kvatashidze

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The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: conceptual framework, faithful representation, professional judgement, relevance

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Authors: Rabih Nehme, Abdullah Al Mutawa

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The general goal behind this research is to gain a better understanding of factors leading to dysfunctional behavior of auditors. Recent accounting scandals -Enron, Waste Management Inc., WorldCom, Xerox Corporation, etc. -provided an ample proof of how the role of auditors has become the basis of controversial debates in many circles and instances in our modern time. The majority of lawsuits and accounting scandals seem to have a central topic in focus, namely the question ''Where were the auditors? The survey we offer up for research is made up of 34 questions that are designed to analyse the perception of auditors and the cause of dysfunctional behavior. The object of this research is comprised of auditors positioned and employed at the Big Four audit firms in Kuwait. Dysfunctional behavior (DB) is measured against two signal proxies of dysfunctional behavior; premature sign-off and under reporting of chargeable time. DB is analysed against time budget pressure and time deadline pressure. The research results' suggest that the general belief among auditors is that the profession of accountancy predetermines their tendency to commit certain patterns of dysfunctional behavior. Having our investigation conducted at the Big Four audit firms, we have come to the conclusion that there is a general difference in behavior patterns among perceptions of dysfunctional behavior and normal skeptic professional behavior.

Keywords: big four, dysfunctional behavior, time budget, time deadline

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Authors: Rahmat Hajimineh, Ebrahim Rezaei Rad

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The war between Russia and Ukraine is considered a very important event in international relations, especially after the end of the Cold War, a war that has had wide dimensions since its beginning. Dimensions that, in addition to political issues, have especially affected the world economy and especially the two countries. The most important issue in the field of the economy that was affected by the war between Russia and Ukraine was the issue of energy. Russia is one of the largest producers and suppliers of natural gas for European countries, and 40% of European gas is supplied by Russia. For this reason, it is natural that European countries have problems in this regard. On the other hand, Ukraine is considered the gateway to Europe for Russia regarding the export of natural gas. The war in Ukraine has had severe effects on gas and energy in Europe. From this point of view, European countries are looking to diversify their energy path by switching to renewable energies, and they are also looking at other energy-producing countries like Qatar to meet their energy needs. In this article, we are trying to investigate the impact of the war between Russia and Ukraine on Qatar's policies in the field of fossil and renewable energy. The descriptive-analytical method and the theoretical framework of energy security have been used to review this article. Based on this, the article examines the situation of fossil and renewable energies in Qatar and, on the other hand, the effects of the war in Ukraine on both energies in Qatar. The findings of this article also indicate that Qatar has made changes in its energy policies after the war in Ukraine, which seems to be possible due to its high potential, especially in the field of renewable and fossil energy. There is an export of surplus production of this country to other countries, especially European countries.

Keywords: Ukraine War, fossil fuels, renewable energy, energy security, Qatar

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Authors: Raluca Cosmina Budian

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The homeless population in Spain, particularly among immigrants, has been a persistent and multifaceted issue. The government has implemented various housing public policies over the years to address homelessness, ranging from shelter programs to initiatives promoting permanent housing solutions. However, understanding the effectiveness of these policies requires insight from the very individuals and professionals directly impacted by or involved in their execution. This research sheds light on national strategies (The 2015-2020 Comprehensive National Strategy for the Homeless and National Strategy to Combat Homelessness in Spain 2023-2030) aimed at tackling homelessness in Spain, with a focus on the evolving landscape of housing public policies and their relationship with the homeless population. We investigate how these strategies have transformed over time and their impact on the inclusion of this vulnerable group. Furthermore, we explore the perspectives of homeless immigrants, distinguishing between those with an extended residency in Spain and those who have more recently arrived (less than 2 years); and distinguishing between women and men. Additionally, we incorporate insights from 13 interviews with professionals dedicated to serving the homeless population. These insights offer a deeper understanding of the intricacies of current homelessness service provision. Our findings reveal the complex dynamics of providing services to homeless individuals, and the importance of aligning these efforts with the broader national strategies for tackling homelessness. Drawing on a comprehensive dataset, we offer a nuanced view of the challenges and successes in implementing inclusive housing policies in the Spanish context. Our research highlights the importance of collaboration between policy makers, service providers and advocates to create a cohesive and effective approach. By fostering such collaboration, we aim to create a more inclusive and comprehensive strategy to address homelessness in Spain and possible affordable housing proposals for this vulnerable group. It´s only underscores the importance of tailored approaches but also contributes to the broader discourse on housing public policies' ability to address homelessness and foster integration. We suggest that a more comprehensive approach, considering the unique needs of immigrants and working in collaboration with professionals in the field, is essential for the development of effective strategies to combat homelessness and ensure the right to adequate housing for all.

Keywords: housing, homeless, public policy, Spain

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Authors: Ntokozo C. Mthembu

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The notion of sustainable chemistry has become significant in the discourse for a global post-colonial era, including South Africa, especially when it comes to access to the general health system and related policies in relation to disease or ease of human life. In view of the stubborn vestiges of coloniality in the daily lives of indigenous African people in general, the fundamentals of present Western medical and traditional medicine systems and related policies in the democratic era were examined in this study. The situation of traditional healers in relation to current policy was also reviewed. The advent of democracy in South Africa brought about a variety of development opportunities and limitations, particularly with respect to indigenous African knowledge systems such as traditional medicine. There were high hopes that the limitations of previous narrow cultural perspectives would be rectified in the democratic era through development interventions, but some sections of society, such as traditional healers, remain marginalised. The Afrocentric perspective was explored in dissecting government interventions related to traditional medicine. This article highlights that multiple medical systems should be adopted and that health policies should be aligned in order to guarantee mutual respect and to address the remnants of colonialism in South Africa, Africa and the broader global community.

Keywords: traditional healing system, healers, pluralist healthcare system, post-colonial era

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Authors: Saeid Rabiei Majd, Motahareh Alvandi, Bahareh Asefi

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Extraction of maximum natural resources is one of the common policies of governments, especially petroleum resources that have high economic and strategic value. The incentive to access and maintain profitable oil markets for governments or international oil companies, causing neglects them to pay attention to environmental principles and sustainable development, which in turn drives up environmental and climate change. Significant damage to the environment can cause severe damage to citizens and indigenous people, such as the compulsory evacuation of their zone due to contamination of water and air resources, destruction of animals and plants. Hawizeh Marshes is a common aquatic and environmental ecosystem along the Iran-Iraq border that also has oil resources. This marsh has been very rich in animal, vegetative, and oil resources. Since 1990, the political motives, the strategic importance of oil extraction, and the disregard for the environmental rights of the Iraqi and Iranian governments in the region have caused 90% of the marshes and forced migration of indigenous people. In this paper, we examine the environmental degradation factors resulting from the adoption of policies and practices of governments in this region based on the principles of environmental rights and sustainable development. Revision of the implementation of the government’s policies and natural resource utilization systems can prevent the spread of climate change, which is a serious international challenge today.

Keywords: climate change, indigenous rights, petroleum operation, sustainable development principles, sovereignty on resources

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Authors: Khaleed Alsufyyan

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This doctoral research has been successfully approved by a specialist upgrade panel, and it presents the proposition that the KSA policy for combating maritime terrorism is inadequate and current governance frameworks, including laws, are insufficiently developed to respond effectively and fairly to maritime terrorism. It will examine the legal system in the KSA in terms of effectiveness fairness, as well as investigate this proposition to determine what factors have contributed to such a deficiency. The main focus of this research will draw upon the policies, laws, and practices of the KSA, as well as UK and international laws and policies, to assess whether it is feasible to apply them in the context of the KSA. This thesis will recommend strategies regarding maritime terrorism to enrich the legal and policy frameworks and address the current and future dynamics of maritime terrorism adequately. To derive suitable improvements, UK policies, laws, and practices will be considered for policy transfer purposes. As for studies focused on the KSA, since the KSA is a Muslim state, it will be important to assess the impact of Islamic Law or Sharia Law subject to the doctrines of fairness and effectiveness to comprehend how the KSA’s legal system operates and determine the boundaries it sets for the response to maritime terrorism. This thesis will propose that more reforms are needed to effectively and fairly deal with maritime terrorism based on the prevailing understanding of Sharia law. The research will address the international perspectives on the problem of maritime terrorism and international cooperation of the KSA regarding maritime terrorism and consider the need for further developments.

Keywords: maritime terrorism, maritime security, combat maritime terrorism in the KSA, protecting maritime transport against terrorism

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Authors: Stephen Acheampong Amoafoh

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In today's dynamic economic landscape, businesses face multifaceted challenges that demand strategic foresight and informed decision-making. This abstract explores the pivotal role of financial analytics in driving business performance amidst evolving market conditions. By integrating accounting principles with economic insights, organizations can harness the power of data-driven strategies to optimize resource allocation, mitigate risks, and capitalize on emerging opportunities. This presentation will delve into the practical applications of financial analytics across various sectors, highlighting case studies and empirical evidence to underscore its efficacy in enhancing operational efficiency and fostering sustainable growth. From predictive modeling to performance benchmarking, attendees will gain invaluable insights into leveraging advanced analytics tools to drive profitability, streamline processes, and adapt to changing market dynamics. Moreover, this abstract will address the ethical considerations inherent in financial analytics, emphasizing the importance of transparency, integrity, and accountability in data-driven decision-making. By fostering a culture of ethical conduct and responsible stewardship, organizations can build trust with stakeholders and safeguard their long-term viability in an increasingly interconnected global economy. Ultimately, this abstract aims to stimulate dialogue and collaboration among scholars, practitioners, and policymakers, fostering knowledge exchange and innovation in the realms of accounting, business, and economics. Through interdisciplinary insights and actionable recommendations, participants will be equipped to navigate the complexities of today's business environment and seize opportunities for sustainable success.

Keywords: financial analytics, business performance, data-driven strategies, sustainable growth

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Authors: Prudvi Paresi, Fatemeh Javidan

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In recent years, greenhouse gas, or in particular, carbon emissions, have received special attention from environmentalists and designers due to the fact that they significantly contribute to the temperature rise. The building industry is one of the top seven major industries contributing to embodied carbon emission. Signage systems are an integral part of the building industry and bring completeness to the space-building by providing the required information and guidance. A significant amount of building materials, such as steel, aluminium, acrylic, LED, etc., are utilized in these systems, but very limited information is available on their sustainability and carbon footprint. Therefore, there is an urgent need to assess the emissions associated with the signage industry and for controlling these by adopting different mitigation techniques without sacrificing the efficiency of the project. The present paper investigates the embodied carbon of two case studies in the Australian signage industry within the cradle – gate (A1-A3) and gate–site (A4-A5) stages. A material source-based database is considered to achieve more accuracy. The study identified that aluminium is the major contributor to embodied carbon in the signage industry compared to other constituents. Finally, an attempt is made to suggest strategies for mitigating embodied carbon in this industry.

Keywords: carbon accounting, small-scale construction, signage industry, construction materials

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Authors: Lesley Metibogun, Regan Potangaroa

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Some existing sustainable public libraries in New Zealand now depend on air conditioning system for cooling. This seems completely contradictory to sustainable building initiatives. A sustainable building should be ‘self- sufficient’ and must aim at optimising the use of natural ventilation, wind and daylight and avoiding too much summer heat penetration into the building, to save energy consumption and enhance occupants’ comfort. This paper demonstrates that with appropriate architectural passive design input public libraries do not require air conditioning. Following a brief outline of how our dependence on air conditioning has spread over the full range of building types and climatic zones, this paper focuses on public libraries in temperate climates where passive cooling should be feasible for long periods of mild outside temperature. It was found that current design policies, regulations and guidelines and current building design practices militate passive cooling strategies. Perceived association with prestige, inflexibility of design process, rigid planning regulations and sustainability rating systems were identified as key factors forcing the need for air conditioning. Recommendations are made on how to further encourage development in this direction from the perspective of architectural design. This paper highlights how architectural passive cooling design strategies should be implemented in government initiated policies and regulations to develop a more sustainable public libraries.

Keywords: public library, sustainable design, temperate climate, passive cooling, air conditioning

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Authors: Hussain Ali Bekhet, Tuan Ab Rashid Bin Tuan Abdullah, Tahira Yasmin

Abstract:

It is very important for electric utility to determine dominant sectors which have more impacts on electricity consumption in national economy system. The aim of this paper is to examine the electricity demand multipliers in Malaysia for (2005-2014) period. Malaysian Input-output tables, 2005 and 2010 are used. Besides, a new concept, electricity demand multiplier (EDM), is presented to identify key sectors imposing great impacts on electricity demand quantitatively. In order to testify the effectiveness of the Malaysian energy policies, it notes that there is fluctuation of the ranking sectors between 2005 and 2010. This could be reflected that there is efficiency with pace of development in Malaysia. This can be good indication for decision makers for designing future energy policies.

Keywords: input-output model, demand multipliers, electricity, key sectors, Malaysia

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Authors: Sahar El-Achkar, Mizan Ahmad

Abstract:

Poor adaptation of developmental milestones over the lifespan can significantly impact emotional experiences and Satisfaction with Life (SWL) post-retirement. Thus, it is important to understand how adaptive behaviour over the life course can predict emotional experiences. Broadly emotional experiences are either Positive Affect (PA) or Negative Affect (NA). This study sought to explore the impact of successful adaptation of developmental milestones throughout one’s life on emotional experiences and satisfaction with life following retirement. A cross-sectional self-report survey was completed by 132 Australian retirees between the ages 55 and 70 years. Three hierarchical regression models were fitted, controlling for age and gender, to predict PA, NA, and SWL. The full model predicting PA was statistically significant overall, F (8, 121) = 17.97, p < .001, account for 57% of the variability in PA. Industry/Inferiority were significantly predictive of PA. The full model predicting NA was statistically significant overall, F (8, 121) = 12.00, p < .001, accounting for 51% of the variability in NA. Age and Trust/Mistrust were significantly predictive of NA. The full model predicting NA was statistically significant overall, F (8, 121) = 12.00, p < .001, accounting for 51% of the variability in NA. Age and Trust/Mistrust were significantly predictive of NA. The full model predicting SWL, F (8, 121) = 11.05, p < .001, accounting for 45% of the variability in SWL. Trust/Mistrust and Ego Integrity/Despair were significantly predictive of SWL. A sense of industry post-retirement is important in generating PA. These results highlight that individuals presenting with adaptation and identity issues are likely to present with adjustment challenges and unpleasant emotional experiences post-retirement. This supports the importance of identifying and understanding the benefits of successful adaptation and development throughout the lifespan and its significance for the self-concept. Most importantly, the quality of lives of many may be improved, and the future risk of continued poor emotional experiences and SWL post-retirement may be mitigated. Specifically, the clinical implications of these findings are that they support the promotion of successful adaption over the life course and healthy ageing.

Keywords: adaptation, development, negative affect, positive affect, retirement, satisfaction with life

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Authors: Hamide Özyürek, Metin Yılmaz

Abstract:

Standard processes, similar and limited production lines, the production of high direct costs will be more accurate than the use of parts of the traditional cost systems in the literature. However, direct costs, overhead expenses, in turn, decreases the burden of increasingly sophisticated production facilities, a situation that led the researchers to look for the cost of traditional systems of alternative techniques. Variety cost management approaches for example Total quality management (TQM), just-in-time (JIT), benchmarking, kaizen costing, targeting cost, life cycle costs (LLC), activity-based costing (ABC) value engineering have been introduced. Management and cost applications have changed over the past decade and will continue to change. Modern cost systems can provide relevant and accurate cost information. These methods provide the decisions about customer, product and process improvement. The aim of study is to describe and explain the adoption and application of costing systems in SME. This purpose reports on a survey conducted during 2014 small and medium sized enterprises (SME) in Ankara. The survey results were evaluated using SPSS package program.

Keywords: modern costing systems, managerial accounting, cost accounting, costing

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Authors: Thanomsin Chakreeves, Atichat Preittigun, Ajchara Phu-ang

Abstract:

This paper presents a stakeholder analysis of agricultural drone policies that meet the government's goal of building an agricultural drone ecosystem in Thailand. Firstly, case studies from other countries are reviewed. The stakeholder analysis method and qualitative data from the interviews are then presented including data from the Institute of Innovation and Management, the Office of National Higher Education Science Research and Innovation Policy Council, agricultural entrepreneurs and farmers. Study and interview data are then employed to describe the current ecosystem and to guide the implementation of agricultural drone policies that are suitable for the ecosystem of Thailand. Finally, policy recommendations are then made that the Thai government should adopt in the future.

Keywords: drone public policy, drone ecosystem, policy development, agricultural drone

Procedia PDF Downloads 130