Search results for: contemporary accounting issues

Authors: Aneesa Shafi

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Reproduction is a complex term in a setting where it is continuously being shaped by epistemological shifts in knowledge. It denotes not just fertility, birth and childcare related practices but also the ideas that shape those practices. These ideas and practices figure into understandings of social and cultural renewal. Patriarchy continues to be a dominating force in the formation of these ideas and practices. Contemporary times are characterized by the resurgence of the whims of patriarchal politics in delineating the margins of women’s health care. This has further emboldened the struggle for reproductive rights on the global stage. The paper examines the subordination of the right to bodily autonomy of women within the ambit of their reproductive rights. Reproductive rights are recognized human rights and women’s rights. Why these rights of women face stiff opposition is established, as is the structure that creates hurdles to their enjoyment. The negotiation of this structure in the everyday life through women’s agency is also established. The reproductive sphere includes not just the process of reproduction but also social reproduction- domestic work, spheres of production and reproduction, population and birth (control) issues.

Keywords: patriarchy, women, reproduction, gender

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Authors: Yu Hung Chiang, Hei Chia Wang

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In the academic area, it is important for research to find proper research domain. Many researchers may refer to conference issues to find their interesting or new topics. Furthermore, conferences issues can help researchers realize current research trends in their field and learn about cutting-edge developments in their specialty. However, online published conference information may widely be distributed; it is not easy to be concluded. Many researchers use search engine of journals or conference issues to filter information in order to get what they want. However, this search engine has its limitation. There will still be some issues should be considered; i.e. researchers cannot find the associated topics which may be useful information for them. Hence, use Knowledge Management (KM) could be a way to resolve these issues. In KM, ontology is widely adopted; but most existed ontology construction methods do not consider social information between target users. To effective in academic KM, this study proposes a method of constructing research Topic Maps using Open Directory Project (ODP) and Social Information Processing (SIP). Through catching of social information in conference website: i.e. the information of co-authorship or collaborator, research topics can be associated among related researchers. Finally, the experiments show Topic Maps successfully help researchers to find the information they need more easily and quickly as well as construct associations between research topics.

Keywords: knowledge management, topic map, social information processing, ontology extraction

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Authors: Sulafah Basahel

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Nowadays, Higher Education Institutions (HEIs) around the world are attempting to utilize Information and Communication Technologies (ICTs) to enhance learning process and strategies of knowledge delivery for students through Distance Education (DE) system. Stakeholders in DE system face a complex situation of different ill-defined and related issues that influence decision making process. In this study system thinking as a body of knowledge is used to explore the emergent properties that produced from these connections between issues and could have either positive or negative outcomes for the DE development. Checkland Soft System Methodology (SSM) - Mode 2 is employed in a cultural context of Saudi Arabia for more knowledge acquisition purposes among multiple stakeholders in DE rather than solving problems to achieve an overall development of DE system. This paper will discuss some political, cultural issues and connections between them that impact on effectiveness of stakeholders’ activities and relations. This study will significantly contribute to both system thinking and education fields by leading decision makers in DE to reconsider future plans, strategies and right actions for more successful educational practices.

Keywords: distance education, higher education institutions, ill-defined issues, soft system methodology-Mode 2

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Authors: Abdulkadir I.

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Scientists have come to terms with the fact that climate change has been and is expected to cause a significant increase in the severity and frequency of drought events. The northeast region of Nigeria is one of the most, if not the most, affected regions by drought in the country. Therefore, it is on this note that the present study applied ArcGIS and XLSTAT Software and explored drought and its trend in the northeast region of the country using the vegetation health index (VHI), Mann-Kendal, and Sen’s slope between 2001 and 2020. The study also explored the areas that remained under drought and no-drought conditions at intervals of five years for the period under review. The result of Mann-Kendal (-0.07) and Sen’s slope (-0.19) revealed that there was a decreasing trend in VHI over the period under review. The result further showed that the period between 2010 and 2015 had a minimum area of no-drought conditions of about 24%, with Gombe State accounting for the lowest percentage among the six States, about 0.9% of the total area of no-drought conditions. The result further showed the areas that were under drought conditions between 2010 and 2015 represented about 9.1%, with Borno State accounting for the highest percentage among the six States, about 2.5% of the total area under drought conditions. The masked-out areas stood at 66.8%, with Borno State accounting for the highest percentage among the six States, about 20.2% of the total area under drought conditions. Therefore, collective efforts are needed to put in place sustainable land management in the affected areas so as to mitigate the sprawl of desertification in the region.

Keywords: climate change, drought, Mann Kendal, sustainable land management, vegetation health index

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Authors: Wang Liguang, Zhang Xueqing

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The build-operate-transfer (BOT) project delivery system has provided effective routes to mobilize private sector funds, innovative technologies, management skills and operational efficiencies for public infrastructure development and have been widely used in China during the last 20 years. Many BOT projects in China will be smoothly transferred to the government soon and the transfer stage, which is considered as the last stage, must be studied carefully and handled well to achieve the overall success of BOT projects. There will be many issues faced by both the public sector and private sector in the transfer stage of BOT projects, including project post-assessment, technology and documents transfer, personal training and staff transition, etc. and sometimes additional legislation is needed for future operation and management of facilities. However, most previous studies focused on the bidding, financing, and building and operation stages instead of transfer stage. This research identifies nine key issues in the transfer stage of BOT projects through a comprehensive study on three cases in China, and the expert interview and expert discussion meetings are held to validate the key issues and give detail analysis. A proposed framework of transfer management is prepared based on the experiences derived and lessons drawn from the case studies and expert interview and discussions, which is expected to improve the transfer management of BOT projects in practice.

Keywords: BOT project, key issues, transfer management, transfer stage

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Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri

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In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices.

Keywords: accounting standards, IFRS, FRS, SAS, LLP, earnings management

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Authors: Camille Rault, Mark Bahr

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The aim of the present study was to develop a contemporaneous instrument measuring adolescent’s subjective well-being (SWB). The instrument development underwent a three-phase pilot study. Phase one (N = 31) used a qualitative approach to generate domains of SWB relevant to adolescents. During the second phase (N = 22), items were tested targeting these domains. Finally, the third phase (N = 22) assisted in addition, deletion and refinement according to the first two phases of the pilot. A total of 49 items were retained for the final version of the instrument. The Contemporary Adolescent Well-Being Scale (CAWBS) was administered to 1071 school children (599 girls) aged between ten to 18 years old (M = 14,70; SD = 1.45) from Queensland, Australia. Results confirmed the seven-factor construct hypothesized and explained 45% of the variance. The questionnaire pertained to seven domains of adolescent’s SWB, namely; Overall life satisfaction; Bullying; Body image; Social connectedness; Activities; Control appraisal; and Negative feelings. Reliability was shown to be acceptable with Cronbach’s alpha ranging from .58 to .89. Future research should refine the CAWBS and investigate the psychometric properties of this instrument.

Keywords: adolescence, construct validity, instrument, subjective well-being

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Authors: Sapna Bhargav

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Contemporary fiction is an intricate exercise where novelist acquires the role of a philosopher, a sociologist and a psychologist. The dilemma of fragmented self that a man experiences, is a crucial subject of contemporary fiction. Paul Auster's fiction is exemplary of the merger of Existentialism and Postmodernism, and while both of these movements insist on isolation of the self from all aspects of social affiliation, Auster's unique blend of these concepts presents man in a state which is not just alienated, but stranded in a desolate abyss, rendering even the release of death as questionable. The conundrums of the self is a compulsory consequence of the existentialist alienation that postmodern man is subjected to, and is further accentuated by the fact that existentialist freedom dictates that not only are one's actions not dictated by any form of external entity, but also the onus of one's destiny lies on an individual's own deeds. This paper will analyse Auster's The Brooklyn Follies from an Existentialist perspective, and will attempt to trace the alienation and identity conflicts of the Auster’s characters along with some of the common Austerian themes. An emphasis will be laid on the characters’ endeavour to reconstruct their lost self.

Keywords: alienation, existentialism, identity, postmodernism, self

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Authors: Monia Hejaiej

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The fable has lent itself to memorable imitations and reinventions. The writing of fables, in prose and verse, was widely cultivated not only in pre-Islamic Arabia but also in the middle ages, reaching its culmination with the Egyptian poet and man of letters Ahmad Shawqī (1989-1932), who revived the ancient tradition, a relatively minor and unexploited genre in the modern era, and re-wrote rimed fables with an Arab Islamic flavor, articulating a set of modern ethico-political concepts and sensibilities such as a belief in good judgment in governance, individual liberty, democracy, a sense of the brotherhood of man and justice. This essay aims to restore the 20th Century poet to his rightful place in the international pantheon of literary achievement, and offers an examination of the Arabian fabulist tradition as it appears in Arabic literature, and a treatment of this genre re-visiting a few representative samples of Ahmad Shawqī collection of fables and their implications for contemporary politics in the Middle East.

Keywords: fable, politcs, governace, democracy, ethics of care

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Authors: Ahmad Haidar

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This research paper investigates the concept of modern management, concentrating on the development of managerial practices and the adoption of innovative strategies in response to the fast-changing business landscape caused by Artificial Intelligence (AI). The study begins by examining the historical context of management theories, tracing the progression from classical to contemporary models, and identifying key drivers of change. Through a comprehensive review of existing literature and case studies, this paper provides valuable insights into the principles and practices of modern management, offering a roadmap for organizations aiming to navigate the complexities of the contemporary business world. The paper examines the growing role of digital technology in modern management, focusing on incorporating AI, machine learning, and data analytics to streamline operations and facilitate informed decision-making. Moreover, the research highlights the emergence of new principles, such as adaptability, flexibility, public participation, trust, transparency, and digital mindset, as crucial components of modern management. Also, the role of business leaders is investigated by studying contemporary leadership styles, such as transformational, situational, and servant leadership, emphasizing the significance of emotional intelligence, empathy, and collaboration in fostering a healthy organizational culture. Furthermore, the research delves into the crucial role of environmental sustainability, corporate social responsibility (CSR), and corporate digital responsibility (CDR). Organizations strive to balance economic growth with ethical considerations and long-term viability. The primary research question for this study is: "What are the key principles, practices, and innovations that define modern management, and how can organizations effectively implement these strategies to thrive in the rapidly changing business landscape?." The research contributes to a comprehensive understanding of modern management by examining its historical context, the impact of digital technologies, the importance of contemporary leadership styles, and the role of CSR and CDR in today's business landscape.

Keywords: modern management, digital technology, leadership styles, adaptability, innovation, corporate social responsibility, organizational success, corporate digital responsibility

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Authors: Manaf Bashir

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Corporate social responsibility (CSR) has become a tool for corporations to meet the expectations of different stakeholders about economic, social and environmental issues. It has become indispensable for an organization’s success, positive image and reputation. Equally important is how corporations communicate and report their CSR. Employing the stakeholder theory, the purpose of this research is to analyse CSR content of leading Kuwaiti corporations. No research analysis of CSR reporting has been conducted in Kuwait and this study is an attempt to redress in part this empirical deficit in the country and the region. It attempts to identify the issues and stakeholders of the CSR and if corporations are following CSR reporting standards. By analysing websites, annual and CSR reports of the top 100 Kuwaiti corporations, this study found low mentions of the CSR issues and even lower mentions of CSR stakeholders. Environmental issues were among the least mentioned despite an increasing global concern toward the environment. ‘Society’ was mentioned the most as a stakeholder and ‘The Environment’ was among the least mentioned. Cross-tabulations found few significant relationships between type of industry and the CSR issues and stakeholders. Independent sample t-tests found no significant difference between the issues and stakeholders that are mentioned on the websites and the reports. Only two companies from the sample followed reporting standards and both followed the Global Reporting Initiative. Successful corporations would be keen to identify the issues that meet the expectations of different stakeholders and address them through their corporate communication. Kuwaiti corporations did not show this keenness. As the stakeholder theory suggests, extending the spectrum of stakeholders beyond investors can open mutual dialogue and understanding between corporations and various stakeholders. However, Kuwaiti corporations focus on few CSR issues and even fewer CSR stakeholders. Kuwaiti corporations need to pay more attention to CSR and particularly toward environmental issues. They should adopt a strategic approach and allocate specialized personnel such as marketers and public relations practitioners to manage it. The government and non-profit organizations should encourage the private sector in Kuwait to do more CSR and meet the needs and expectations of different stakeholders and not only shareholders. This is in addition to reporting the CSR information professionally because of its benefits to corporate image, reputation, and transparency.

Keywords: corporate social responsibility, environmental responsibility, Kuwait, stakeholder theory

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Authors: Soheir Mohamed Hegazy

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Culture sustainability, which reflects a deep respect for people and history, is a cause of concern in contemporary architecture. Adopting ultramodern architecture styles was initiated in the 20th century by a plurality of states worldwide. Only a few countries, including Oman, realized that fashionable architectural designs ignore cultural values, identity, the context of its environment, economic perspective, and social performance. Stirring the Sultanate of Oman from being a listless and closed community to a modern country started in the year 1970. Despite unprecedented development in all aspects of Omani people's life, the leadership and the public had the capability to adjust to the changing global challenges without compromising social values and identity. This research provides a close analysis of one of the recent examples of contemporary vernacular architecture in the Sultanate of Oman, as a case study, Oman International Airport. The said airport gained an international appreciation for its Omani-themed architecture, distinguished traveler experience, and advanced technology. Accordingly, it was selected by the World Travel Awards as the Best Tourism Development Project in the Middle East only four weeks afterward after starting its operation. This paper aims to transfer this successful design approach of integrating the latest trends in technology, systems, eco-friendly aspects, and materials with the traditional Omani architectural features, which reflects symbiotic harmony of the community, individuals, and environment to other countries, designers, researchers, and students. In addition, the paper aims to encourage architects and teachers to take responsibility for valorizing built heritage as a source of inspiration for modern architecture, which could be considered as an added value. The work depends on reviewing the relevant literature, a case study, interviews with two architects who were involved in the project’s site work, and one current high-ranking employee in the airport besides data analysis and conclusion.

Keywords: contemporary vernacular architecture, culture sustainability, Oman international airport, current Omani architecture type

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Authors: Anusha Vaddiraj Pallapu

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Measuring urban sustainable development is at the forefront in contributing to overall sustainability, and it refers to attaining social equity, environmental protection and minimizing the impacts of urbanization. Assessing performance of urban issues ranging from larger consumption of natural resources by humans in terms of lifestyle to creating a polluted nearby environment, social and even economic dimensions of sustainability major issues observed such as water quality, transportation, management of solid waste and traffic pollution. However, relying on the framework of the project to do the goals of sustainable development or minimization of urban impacts through management practices is not enough to deal with the present urban issues. The aim of the sustainability is to know how severely the resources are depleted because of human consumption and how issues are characterized. The paper aims to assign benchmarks for the selected sustainability indicators for research, and analysis is done through multivariate analysis in Indian context a case of Nagpur city to identify the play role of each urban issues in the overall sustainability. The main objectives of this paper are to examine the indicators over by time basis on various scenarios and how benchmarking is used, what and which categories of values should be considered as the performance of indicators function.

Keywords: environmental sustainability indicators, principal component analysis, urban sustainability, urban clusters, benchmarking

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Authors: B. C. Biermann

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This in-depth exploration investigates the transformative integration of urban vibrancy into contemporary interior design through the strategic incorporation of vivid wall pieces. Bridging the gap between public dynamism and private tranquility, this study delves into the nuanced methodologies, creative processes, and profound impacts of this innovative approach. Drawing inspiration from street art's dynamic language and the timeless allure of natural beauty, these artworks serve as conduits, orchestrating a dialogue that challenges traditional boundaries and redefines the relationship between external chaos and internal sanctuaries. The fusion of urban vibrancy with contemporary interior design represents a paradigm shift, where the inherent dynamism of public spaces harmoniously converges with the curated tranquility of private environments. This paper aims to explore the underlying principles, creative processes, and transformative impacts of integrating vivid wall pieces as instruments for bringing the "outside in." Employing an innovative and meticulous methodology, street art elements are synthesized with the refined aesthetics of contemporary design. This delicate balance necessitates a nuanced understanding of both artistic realms, ensuring a synthesis that captures the essence of urban energy while seamlessly blending with the sophistication of modern interior design. The creative process involves a strategic selection of street art motifs, colors, and textures that resonate with the organic beauty found in natural landscapes, creating a symbiotic relationship between the grittiness of the streets and the elegance of interior spaces. This groundbreaking approach defies traditional boundaries by integrating dynamic street art into interior spaces, blurring the demarcation between external chaos and internal tranquility. Vivid wall pieces serve as dynamic focal points, transforming physical spaces and challenging conventional perceptions of where art belongs. This redefinition asserts that boundaries are fluid and meant to be transcended. Case studies illustrate the profound impact of integrating vivid wall pieces on the aesthetic appeal of interior spaces. Urban vibrancy revitalizes the atmosphere, infusing it with palpable energy that resonates with the vivacity of public spaces. The curated tranquility of private interiors coexists harmoniously with the dynamic visual language of street art, fostering a unique and evolving relationship between inhabitants and their living spaces. Emphasizing harmonious coexistence, the paper underscores the potential for a seamless dialogue between public urban spaces and private interiors. The integration of vivid wall pieces acts as a bridge rather than a dichotomy, merging the dynamism of street art with the curated elegance of contemporary design. This unique visual tapestry transcends traditional categorizations, fostering a symbiotic relationship between contrasting worlds. In conclusion, this paper posits that the integration of vivid wall pieces represents a transformative tool for contemporary interior design, challenging and redefining conventional boundaries. By strategically bringing the "outside in," this approach transforms interior spaces and heralds a paradigm shift in the relationship between urban aesthetics and contemporary living. The ongoing narrative between urban vibrancy and interior design creates spaces that reflect the dynamic and ever-evolving nature of the surrounding environment.

Keywords: Art Integration, Contemporary Interior Design, Interior Space Transformation, Vivid Wall Pieces

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Authors: Muhamad Badri Bin Othman

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As a role model and leading country in the world that establishes and promotes Islamic banking and finance, Malaysia has set up and come up with a set of standards and frameworks to govern its Shari’ah function towards implementing the desired outcome of Islamic banking and finance as new source of wealth creation. This paper, examines and highlights, at the very minimum, the importance and application of Shari’ah governance in Islamic banking and finance in Malaysia as a leading country in Islamic banking and finance. This paper also, compares on Shari’ah governance, which is being adopted between Malaysia and other selected countries namely, Pakistan, Bahrain, Kuwait, United Arab Emirates (UAE) and Qatar. This paper also, aims at highlighting the current challenges and issues faced by the scholars in Shari’ah Supervisory Board (SSB) in deliberating their opinions and fatwa towards the implementation of new products in Islamic banking industry to promote innovation among the industry players. The author of this paper will highlight the major challenges and issues faced by the SSB members of Islamic banks in Malaysia, taking into account the complexity of the operation wise and products of Islamic banking, and how they overcome those challenges and issues identified. This will be done through a series of face-to-face interview sessions which will be conducted with a few prominent figures of Islamic banking and finance scholars in Malaysia to highlight the issues and challenges they are facing towards Islamic financial innovation and subsequently finding solutions for the identified issues and challenges.

Keywords: Shari’ah governance, Shari’ah supervisory board (SSB), Issues and challenges, Islamic financial innovation

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Authors: Hung Lin-Zin, Lai Mei-Yen

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Prostate cancer is the most commonly diagnosed male cancer in the U.S. The prevalence is around 1 in 8. The etiology of prostate cancer is still unknown, but some predisposing factors, such as age, black race, family history, and obesity, may increase the risk of the disease. In 2020, a total of 7,178 Taiwanese people were nearly diagnosed with prostate cancer, accounting for 5.88% of all cancer cases, and the incidence rate ranked fifth among men. In that year, the total number of deaths from prostate cancer was 1,730, accounting for 3.45% of all cancer deaths, and the death rate ranked 6th among men, accounting for 94.34% of the cases of male reproductive organs. Looking for domestic and foreign literature on the use of OMOP (Observational Medical Outcomes Partnership, hereinafter referred to as OMOP) database analysis, there are currently nearly a hundred literature published related to nursing-related health problems and nursing measures built in the OMOP general data model database of medical institutions are extremely rare. The OMOP common data model construction analysis platform is a system developed by the FDA in 2007, using a common data model (common data model, CDM) to analyze and monitor healthcare data. It is important to build up relevant nursing information from the OMOP- CDM database to assist our daily practice. Therefore, we choose prostate cancer patients who are our popular care objects and use the OMOP- CDM database to explore the common associated health problems. With the assistance of OMOP-CDM database analysis, we can expect early diagnosis and prevention of prostate cancer patients' comorbidities to improve patient care.

Keywords: OMOP, nursing diagnosis, health problem, prostate cancer

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Authors: Abdulmajeed Abdullah Alqarni

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This paper is devoted a study of the current frameworks applicable to foreign investments at the levels of domestic and international law, with a particular focus on the legitimate balance to be achieved between the rights of the host state and the legal protections owed to foreign investors. At the wider level of analysis, the paper attempts to map and critically examine the relationship between foreign investment and economic development. In doing so, the paper offers a study in how current discourses and practices on investment law can reconcile the competing interests of developing and developed countries. The study draws on the growing economic imperative for developing nations to create a favorable investment climate capable of attracting private foreign investment. It notes that that over the past decades, an abundance of legal standards that establish substantive and procedural protections for legal forms of foreign investments in the host countries have evolved and crystalized. The study then goes on to offer a substantive analysis of legal reforms at the domestic level in countries such as Saudi Arabia before going on to provide an in- depth and substantive examination of the most important instruments developed at the levels of international law: bilateral investment agreements and double taxation agreements. As to its methods, the study draws on case studies and from data assessing the link between double taxation and economic development. Drawing from the extant literature and doctrinal research, and international and comparative jurisprudence, the paper excavates and critically examines contemporary definitions and norms of international investment law, many of which have been given concrete form and specificity in an ever-expanding number of bilateral and multilateral investment treaties. By reconsidering the wider challenges of conflicts of law and jurisdiction, and the competing aims of the modern investment law regime, the study reflects on how bilateral investment treaties might succeed in achieving the dual aims of rights protection and economic sovereignty. Through its examination of the double taxation phenomena, the study goes on to identify key practical challenges raised by the implementation of bilateral treaties whilst also assessing the sufficiency of the domestic and international legal solutions that are proposed in response. In its final analysis, the study aims to contribute to existing scholarship by assessing contemporary legal and economic barriers to the free flow of investment with due regard for the legitimate concerns and diversity of developing nations. It does by situating its analysis of the domestic enforcement of international investment instrument in its wider historical and normative context. By focusing on the economic and legal dimensions of foreign investment, the paper also aims to offer an interdisciplinary and holistic perspective on contemporary issues and developments in investment law while offering practical reform proposals that can be used to be achieve a more equitable balance between the rights and interests of states and private entities in an increasingly trans nationalized sphere of investment regulation and treaty arbitration.

Keywords: foreign investment, bilateral investment treaties, international tax law, double taxation treaties

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Authors: Shailendra Kumar Singh

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In the 21st century, we are living through extraordinary times as we are linguistically blessed to live through an era in which the each sociolinguistic example of living appears to be refreshingly new without any precedence of the past. The word `New Linguistic World Order’ is no longer just the intangible fascination but an indication of the emerging reality that we are living through a time in which the word ‘linguistic purism’ no longer invokes the sense of self categorization and self identification. The contemporary world of today is linguistically rewarding. This is a time in which the very existence of global, powerful and local needs to be revisited in the context of power shift, demographic shift, social psychological shift and technological shift. Hence, the old linguistic world view has to be challenged in the midst of 21st century. The first years of the 21st century have thus far been marked by the rise global economy, technological revolution and demographic shift, now we are witnessing linguistic shift which is leading towards forming a new linguistic world order. On the other hand, with rising powers of China and India in Asia in tandem the notion of alternative west is set to become a lot more interesting linguistically. It comes at a point when the world is moving towards inclusive globalization due to vanishing power corridor of the west and ascending geopolitical impact of emerging superpower and superpower in waiting. Now it is a reality that the western world no longer continues to rise – in fact, it will have more pressure to act in situation when the alternative west is looking for balanced globalization. It is more than likely that demographically strong languages of alternative west will be in advantageous position. The paper challenges our preconceptions about the nature of sociolinguistic nature of world in the 21st century. It investigates what a linguistic world is likely to be in the future in contrast to what was a linguistic world before 21st century. In particular, the paper tries to answer the following questions: (a) What will be the common linguistic thread across world? (b) How unprecedented transformations can be mapped linguistically? (c) Do we need alternative linguistics to define inclusive globalization as the linguistic reality of the contemporary world has already been reshaped by increasingly integrated world economy, linguistic revolution and alternative west? (d) In which ways these issues can be addressed holistically? (e) Why linguistic world order is changing dramatically? (f) Is it true that the linguistic world around is changing faster than we can even really cope? (g) Is it true that what is coming next is linguistically greater than ever? (h) Do we need to prepare ourselves with new theoretical strategies to address emerging sociolinguistic reality?

Keywords: alternative linguistics, new linguistic world order, power shift, demographic shift, social psychological shift, technological shift

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Authors: Shekhar Chatterjee

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Architectural marvels of the Patan stepwell in Gujarat state in India were studied, to look into the cultural and design attributes in them. Direct observation, photography and interviewing the local people (especially senior citizens) were the methodology adopted. The aim was to look for clues into how culture and design affected architectural marvels of a building and convey that to the tourists. These interpretations from this building can offer many ideas to the contemporary design world in the form of design of modern day garments for various occasions, ornaments or accessory products for daily usage like bags, shoes and similar products. These monuments currently lack proper information system for guiding a tourist. Absence of any qualified tourist guides at the site compounds the problem further. This project investigates the feasibility of making the space more interactive for the tourist through proper digital information design and installations at places. Along with this, illumination and sound are also being used to narrate the history of these ancient monuments so that tourists get a flavor of the medieval past. Most importantly, all these digital interventions are low cost and done with easily available throw-away materials and can be replicated for other monuments as well.

Keywords: interaction, well, building, context

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Authors: Purva Khurana

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Traditional textile crafts are universally found to have been significantly impeded by the uprise of innovative technologies, but sustained human endeavor, in sync with dynamic market nuances, holds key to these otherwise getting fast-extinct marvels. The metamorphosis of such art-forms into niche markets pre-supposes sharp concentration on adaptability. The author has concentrated on the ancient handicraft of Ikat in Andhra Pradesh (India), a manifestation of their cultural heritage and esoteric cottage industry, so very intrinsic to the development and support of local economy and identity. Like any other traditional practice, ikat weaving has been subjected to the challenges of modernization. However, owing to its unique character, personalize production and adaptability, both of material and process, ikat weaving has stood the test of time by way of judiciously embellishing innovation with contemporary taste. To survive as a living craft as also to justify its role as a universal language of aesthetic sensibility, it is imperative that ikat tradition should lend itself continuous process of experiments, change and growth. Besides, the instant paper aims to examine the contours of ikat production process from its pure form, to more fashion and market oriented production, with upgraded process, material and tools. Over the time, it has adapted well to new style-paradigms, duly matching up with the latest fashion trends, in tandem with the market-sensitivities. Apart, it is an effort to investigate how this craft could respond constructively to the pressure of contemporary technical developments in order to be at cutting edge, while preserving its integrity. In order to approach these issues, the methodology adopted is, conceptual analysis of the craft practices, its unique strength and how they could be used to advance the craft in relation to the emergence of technical developments. The paper summarizes the result of the study carried out by the author on the peculiar advantages of suitably- calibrated vat dyes over natural dyes, in terms of its recycling ability and eco-friendly properties, thus holding definite edge, both in terms of socio-economic as well as environmental concerns.

Keywords: craft, eco-friendly dyes, ikat, metamorphosis

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Authors: A. K. Aswathy, Asha Manoharan, Arya Manoharan

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The purpose of this study are to define the nature of oral sensory issues in children with autism spectrum disorder (ASD), identify important components of the assessment and treatment of this issues specific to this population, and delineate specific therapeutic techniques designed to improve assessment and treatment within therapeutic settings. Literature review and case example is used to define the predominant nature of the oral sensory issues that are experienced by some children on the autism spectrum. Characteristics of this complex disorder that can have an impact on feeding skill and behavior are also identified. These factors are then integrated to create assessment and intervention techniques that can be used in conjunction with traditional feeding approaches to facilitate improvements in eating as well as reducing oral apraxic component in this unique population. The complex nature of ASD and its many influences on feeding skills and behavior create the need for modification to both assessment and treatment approaches. Additional research is needed to create therapeutic protocols that can be used by speech-language pathologists to effectively assess and treat feeding and oro motor apraxic difficulties that are commonly encountered in children with ASD.

Keywords: autism, assessment, feeding, intervention, oral sensory issues, oral apraxia

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Authors: Imen Aouini, Lamia Ben Azzouz

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The energy need is growing rapidly due to the population growth and the large new usage of power. Several works put considerable efforts to make the electricity grid more intelligent to reduce essentially energy consumption and provide efficiency and reliability of power systems. The Smart Grid is a complex architecture that covers critical devices and systems vulnerable to significant attacks. Hence, security is a crucial factor for the success and the wide deployment of Smart Grids. In this paper, we present security issues of the Smart Grid architecture and we highlight open issues that will make the Smart Grid security a challenging research area in the future.

Keywords: smart grids, smart meters, home area network, neighbor area network

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Authors: Mengwei Li

Abstract:

Since the 1990s, biennials, and large-scale transnational art exhibitions, have proliferated exponentially across the globe, particularly in Asia, Africa, and Latin America. It has spurred debates regarding the inclusion of "new art cultures" and the deconstruction of the mechanism of exclusion embedded in the Western monopoly on art. Hans Belting introduced the concept of "global art" in 2013 to denounce the West's privileged canons in art by emphasising the inclusion of art practices from alleged non-Western regions. Arguably, the rise of new biennial networks developed by these locations has contributed to the asserted "inclusion of new art worlds." However, phrases such as "non-Western" and "beyond Euro-American" attached to these discussions raise the question of non- or beyond- in relation to whom. In this narrative, to become "integrated" and "equal" implies entry into the "core," a universal system in which preexisting authoritative voices define "newcomers" by what they are not. Possibly, if there is a global biennial system that symbolises a "universal language" of the contemporary art world, it is centered on the inherently dynamic yet asymmetrical interaction and negotiation between the "core" and the rest of the world's "periphery." Engaging with theories of "minor literature" developed by Deleuze and Guattari, this research proposes an epistemological framework to comprehend the global biennial discourse since the 1990s. Using this framework, this research looks at two biennial models in China: the 13th Shanghai Biennale, which was organised in the country's metropolitan art centre, and the 2nd Yinchuan Biennale, which was inaugurated in a geographically and economically marginalised city compared to domestic centres. By analysing how these two biennials from different locations in China positioned themselves and conveyed their local profiles through the universal language of the biennial, this research identifies a potential "minor" positionality within the global biennial discourse from China's perspective.

Keywords: biennials, China, contemporary, global art, minor literature

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Authors: Wafeek Mohamed Ibrahim Mohamed

Abstract:

In the era of globalization and openness informational. Anyone who thinks about innovation in the earth population in Islam in our contemporary reality, he will find that it is not destined to its civilized extension to last. The purpose of the research is a trial to reach a realistic vision for creative, innovative and intellectual thought for the earth population in Islam as an instrument to Confrontation and observe the changes that have affected in the architecture of the land during different eras. Through knowing the controls of the ruling legitimacy(that served as definitions and laws which formulate its features) and using customs, traditions, and conventions as a telescope for the earth population in Islam, It explained the impact of them on features of creative formation for the architecture of the land in our contemporary reality. The study shows a modern vision to identify innovation in the earth population in Islam. As well as reformulating its mental image and monitoring its changes in Islamic heritage cities. This will be done through a two main branches: firstly, set forth a theory represented in studying creative concepts which formulate the population of the earth in Islam. Such as initiative and responsibility for reviving the dead land, the lane [alley] as formation unit and social solidarity,… Etc.. The second branch is preparing a practical, critical vision for innovative conceptual thought for the architecture of the land of Islam, through studying the development of a traditional Islamic city., The conceptual thought of making the birth festival ["Al-Refaee"] and its emulation for governing roles in the traditional city building. The research concludes The necessity of forming the suggested a creative vision for identifying how to re-form the conceptual for our contemporary population of the earth. It poses an important question which is how to return to creativity in the architecture of the land of Islam in our built environments.

Keywords: innovation and creation, architecture, the land in Islam, criticism of design

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Authors: Jamal Ahmed Hama Kareem, Noraini Abu Talib

Abstract:

The purpose of this paper is to explore the literature on 5S and Total Productive Maintenance (TPM) and the benefits that are to be derived from their implementation. It also seeks to highlight the main phases for implementing both the 5S and the TPM successfully, along with highlighting aspects that are needed for successful implementation of these two techniques simultaneously in the contemporary manufacturing scenario. The literature on classification of 5S and TPM has so far been very limited. The paper reviews a large number of papers in this field and presents the overview of several of implementation practices of 5S and TPM, and the benefits that can be achieved by the implementation of 5S and TPM as a one system by industrial organizations globally. The paper systematically categorizes the published literature and reveals important issues that influence the successful implementation of 5S and TPM in organizations to improve production effectiveness for competitiveness. Further, the paper also highlights various phases suggested by researchers and practitioners, which ensure smooth and effective implementation of the 5S and TPM in industrial organizations. In the end, study puts forth propositions based on the model of the study after extensive review of literature. The paper will be useful to researchers, maintenance professionals and other concerned officials with improving the performance of production processes effectiveness in industrial organizations.

Keywords: 5S, Total Productive Maintenance (TPM), phases of implementation of 5S and TPM, industrial organizations

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Authors: Shohnaza Uzokova Beknazarovna

Abstract:

This research study provides a comprehensive exploration of the Theory of Media Activity and its relevance as a conceptual framework for journalism education. The author offers a thorough review of existing literature on media activity theory, emphasizing its potential to enhance the understanding of the evolving media landscape and its implications for journalism practice. Through a combination of theoretical analysis and practical examples, the paper elucidates the ways in which the Theory of Media Activity can inform and enrich journalism education, particularly in relation to the interactive and participatory nature of contemporary media. The author presents a compelling argument for the integration of media activity theory into journalism curricula, emphasizing its capacity to equip students with a nuanced understanding of the reciprocal relationship between media producers and consumers. Furthermore, the paper discusses the implications of technological advancements on media production and consumption, highlighting the need for journalism educators to prepare students to navigate and contribute to the future of journalism in a rapidly changing media environment. Overall, this research paper offers valuable insights into the potential benefits of embracing the Theory of Media Activity as a foundational framework for journalism education. Its thorough analysis and practical implications make it a valuable resource for educators, researchers, and practitioners seeking to enhance journalism pedagogy in response to the dynamic nature of contemporary media.

Keywords: theory of media activity, journalism education, media landscape, media production, media consumption, interactive media, participatory media, technological advancements, media producers, media consumers, journalism practice, contemporary media environment, journalism pedagogy, media theory, media studies

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Authors: Batool Zarei

Abstract:

This study aims to answer this question whether control criterion with two elements of power and benefit which is introduced as 'control criterion of consolidation scope' in national and international standards of accounting in public sector (and also private sector) is efficient enough or not. The methodology of this study is comparative and the results of this research are significantly generalizable, due to the given importance to the sample of countries which were studied. Findings of this study states that in spite of pervasive use of control criterion (including 2 elements of power and benefit), criteria for determining the existence of control in public sector accounting standards, are not efficient enough to determine the consolidation scope of whole of government financial statements in a way that meet decision making and accountability needs of managers, policy makers and supervisors; specially parliament. Therefore, the researcher believes that for determining consolidation scope in public sector, in addition to economic view, it is better to pay attention to budgetary, legal and statistical concepts and also to practical and financial risk and define indicators for proving the existence of control (power and benefit) which include accountability relationships (budgetary relation, legal form and nature of activity). these findings also reveals the necessity of passing a comprehensive public financial management (PFM) legislation in order to redefine the characteristics of public sector entities and whole of government financial statements scope and review Statistics organizations and central banks duties for preparing government financial statistics and national accounts in order to achieve sustainable development and resilient economy goals.

Keywords: control, consolidation scope, public sector accounting, government financial statistics, resilient economy

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Authors: K. M. G. T. R. Waidyarathna, S. M. Vidanagamachchi

Abstract:

Public Health System exists in Sri Lanka has a satisfactory complete information flow when compared to other systems in developing countries. The availability of a good health information system contributed immensely to achieve health indices that are in line with the developed countries like US and UK. The health information flow at the moment is completely paper based. In Sri Lanka, the fields like banking, accounting and engineering have incorporated information and communication technology to the same extent that can be observed in any other country. The field of medicine has behind those fields throughout the world mainly due to its complexity, issues like privacy, confidentially and lack of people with knowledge in both fields of Information Technology (IT) and Medicine. Sri Lanka’s situation is much worse and the gap is rapidly increasing with huge IT initiatives by private-public partnerships in all other countries. The major goal of the framework is to support minimizing the spreading diseases. To achieve that a web based framework should be implemented for this application domain with web mapping. The aim of this GIS based public health system is a secure, flexible, easy to maintain environment for creating and maintaining public health records and easy to interact with relevant parties.

Keywords: DHIS2, GIS, public health, Sri Lanka

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Authors: Matthias Nnadi

Abstract:

Using samples of 250 large listed firms by market capitalization in China and Hong Kong, we conducted empirical test to determine the impact of regulatory environment on reporting quality following IFRS convergence using three financial reporting measures; earning management, timely loss recognition and value relevance. Our results indicate that accounting data are more value relevant for Hong Kong listed firms than the Chinese A-share firms. The empirical results for timely loss recognition further reveal that there is a larger coefficient estimate on bad news earnings, which suggests that Chines A-share firms are more likely to report losses in a timely manner. The results support the evidence that substantial convergence of IFRS can improve financial reporting quality in a regulated environment such as China. This further supports the expectation that IFRS are relevant to China and has positive effect on its accounting practice and quality.

Keywords: reporting, quality, earning, loss, relevance, financial, China, Hong Kong

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Authors: John Gray, Andy Smith, Hazel James

Abstract:

With the introduction of projects such as GP referral and other medical exercise schemes, there has been a shift in the cosmology underpinning exercise leadership. That is, the knowledge base of exercise leaders, specifically personal trainers, has moved from a cosmology based on aesthetic and physical fitness demands to one requiring interaction with the dominant biomedical model underpinning contemporary medicine. In line with this shift research has demonstrated that personal trainer education has aligned itself to a biotechnological model. However, whilst there is a need to examine exercise as medicine, and consider the role of personal trainers as prescribers of these interventions, the possible issues surrounding the growing medicalization of the exercise cosmology have not been explored. Using a phenomenological methodology, and the novel approach of photo-elicitation, this research examined the practices of successful personal trainers. The findings highlight that a growing focus on an iatro-biological based scientific process of exercise prescription may prove problematical. Through the development of a model of practitioner-based knowledge, it is argued there is a possible growing disconnection between the theoretical basis of exercise science and the working cosmology of exercise practitioners.

Keywords: biomedicine, cosmology, personal training, photo-elicitation

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