Search results for: fair value accounting

Authors: Diwei Lin, Amanda Jia Hui Tan

Abstract:

In 2012, testicular cancer was estimated to account for 940 disability adjusted life years in Australia; of these, 450 were years lost due to premature death and 500 were years of healthy life lost due to disease, disability or injury. Testicular choriocarcinoma is one of the rarest variants of testicular germ cell tumours, accounting for less than 1% of testicular germ cell tumours and only about 0.19% of all testicular tumours. Management involves radical orchiectomy followed by chemotherapy. Even then, the prognosis is extremely poor. This case report describes a 20-year-old male with pure testicular choriocarcinoma with pulmonary metastases.

Keywords: testicular cancer, choriocarcinoma, cryptorchidism, chemotherapy, metastatic testicular cancer

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Authors: Abel Kahuni

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Cooperative game theory (CGT) postulates that groups of players are crucial units of the decision-making and impose cooperative behaviour. Accordingly, cooperative games are regarded as competition between coalitions of players, rather than between individual players. However, the basic supposition in CGT is that the cooperative is formed by all players. One of the emerging questions in CGT is how to develop cooperatives and fairly allocate the payoff. Cooperative Game Theory (CGT) may provide a framework and insights into the ways small holder farmers in rural resettlements may develop competitive advantage through marketing cooperatives. This conceptual paper proposes a non-competition model for small holder farmers of homogenous agri-commodity under CGT conditions. This paper will also provide brief insights into to the theory of cooperative games in-order to generate an understanding of CGT, cooperative marketing gains and its application in small holder farming arrangements. Accordingly, the objective is to provide a basic introduction to this theory in connection with economic competitive theories in the context of small holder farmers. The key value proposition of CGT is the equitable and fair sharing of cooperative gains.

Keywords: game theory, cooperative game theory, cooperatives, competition

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Authors: Bassem Boshra Thabet, Mohammed Ibrahim Elsabagh, Mohammad Adly Talaat

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The number of cellular mobile phone users has increased enormously worldwide over the last two decades. Consequently, the monitoring of the performance of the Mobile Network Operators (MNOs) in terms of network coverage and broadband signal strength has become vital for both of the MNOs and regulators. This monitoring helps telecommunications operators and regulators keeping the market playing fair and most beneficial for users. However, the adopted methodologies to facilitate this continuous monitoring process are still problematic regarding cost, effort, and reliability. This paper introduces My Operator Coverage (MOC) system that is using Internet of Things (IoT) concepts and tools to monitor the MNOs performance using a crowd-sourced real-time methodology. MOC produces robust and reliable geographical maps for the user-perceived quality of the MNOs performance. MOC is also meant to enrich the telecommunications regulators with concrete, and up-to-date information that allows for adequate mobile market management strategies as well as appropriate decision making.

Keywords: mobile performance monitoring, crowd-sourced applications, mobile broadband performance, cellular networks monitoring

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Authors: Huseyin Demir

Abstract:

Foreign language learners are able to make mistakes in their pronunciation and writing when they encounter with alphabetical indications that are not available in their own language. The fifth-grade students who learn Turkish language at Demirel College in Georgia constitute the concrete example. ‘F’, ‘y’, ‘ö’, ‘ü’ letters in the Turkish alphabet are the most common mistakes they make. After a careful comparative linguistic study, it was found out that the mistakes caused by the fact that these signs were not available in Georgian. These problems have been tried to be solved through comparative language teaching method by using the pronunciation possibilities in other languages, which are spoken or known by students. First of all, other languages known by students are identified, the similar pronunciation difficulties in Turkish are also found in those languages in order to minimize the pronunciation problem in Turkish, pronunciation possibilities are that are available in those language are utilized. In this context, visual animations are made for pronunciation of English words such as year (yr), earn (örn), fair (fêir) and made student familiar with pronunciation with these words through repetition. With this study, it is observed that student’s motivation has been increased and with these indications, student’s mistakes are minimized.

Keywords: pronunciation, Demirel college, motivations, Turkish as a foreign language

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Authors: Mohamed S. Negm, Waleed S. Mandour

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The present study aims primarily at investigating words of peace (lexemes of peace) in the formal speeches of the Egyptian president Abdulfattah El-Sisi in a two-year span of time, from 2018 to 2019. This paper attempts to shed light not only on the contextual use of the antonyms, war and peace, but also it underpins quantitative analysis through the current methods of corpus linguistics. As such, the researchers have deployed a corpus-based approach in collecting, encoding, and processing 30 presidential speeches over the stated period (23,411 words and 25,541 tokens in total). Further, semantic fields and collocational networkzs are identified and compared statistically. Results have shown a significant propensity of adopting peace, including its relevant collocation network, textually and therefore, ideationally, at the expense of war concept which in most cases surfaces euphemistically through the noun conflict. The president has not justified the action of war with an honorable cause or a valid reason. Such results, so far, have indicated a positive sociopolitical mindset the Egyptian president possesses and moreover, reveal national and international fair dealing on arising issues.

Keywords: CADS, collocation network, corpus linguistics, critical discourse analysis

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Authors: Jatuphum Ketchatturat

Abstract:

The objective of this research was to study the learning and innovation skills of undergraduate students after Research-Based Learning had been applied. Eighty research participants were selected from undergraduate students enrolled in Educational Research Program using the Purposive Sampling Method. Research Methodology was Descriptive Research, the research took one semester to complete. The research instruments consisted of (1) Research Skill Assessment Form, (2) Research Quality Assessment Form, (3) Scale of learning and innovation skills 25 items. The quantitative data were analysed using descriptive statistics including, frequency, percentage, average and standard deviation. The qualitative data were analyzed using content analysis. The research results were (1) The students were able to conduct research that focused on educational research, which has a fair to the excellent level of standards of a research learning outcome, research skills, and research quality. The student’s learning and innovation skills have relating to research skills and research quality. (2) The findings found that the students have been developed to be learning and innovation skills such as systematic thinking, analytical thinking, critical thinking, creative problem solving, collaborative, research-creation, communication, and knowledge and experience sharing to friends, community and society.

Keywords: learning and innovation skills, research based learning, research skills, undergraduate students

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Authors: Truong Nguyen Luan Vu, Le Hieu Giang, Le Linh

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The FOPI controller is proposed based on the main properties of the decoupling control scheme, as well as the fractional calculus. By using the simplified decoupling technique, the transfer function of decoupled apparent process is firstly separated into a set of n equivalent independent processes in terms of a ratio of the diagonal elements of original open-loop transfer function to those of dynamic relative gain array and the fraction – order PI controller is then developed for each control loops due to the Bode’s ideal transfer function that gives the desired fractional closed-loop response in the frequency domain. The simulation studies were carried out to evaluate the proposed design approach in a fair compared with the other existing methods in accordance with the structured singular value (SSV) theory that used to measure the robust stability of control systems under multiplicative output uncertainty. The simulation results indicate that the proposed method consistently performs well with fast and well-balanced closed-loop time responses.

Keywords: ideal transfer function of bode, fractional calculus, fractional order proportional integral (FOPI) controller, decoupling control system

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Authors: Ando Leppiman, Kati Kõrbe Kaare, Ott Koppel

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The growing demand for gas has rekindled a debate on gas security of supply due to supply interruptions, increasing gas prices, transportation and distribution bottlenecks and a growing reliance on imports over longer distances. Security of supply is defined mostly as an infrastructure package to satisfy N-1 criteria. In case of Estonia, Finland, Latvia, and Lithuania all the gas infrastructure is built to supply natural gas only from one single supplier, Russia. In 2012, almost 100% of natural gas to the Eastern Baltic Region was supplied by Gazprom. under such circumstances infrastructure N-1 criteria does not guarantee security of supply. In the Eastern Baltic Region, the assessment of risk of gas supply disruption has been worked out by applying the method of risk scenarios. There are various risks to be tackled in Eastern Baltic States in terms of improving security of supply, such as single supplier risk, physical infrastructure risk, regulatory gap, fair price, and competition. The objective of this paper is to evaluate the energy security of the Eastern Baltic Region within the framework of the European Union’s policies and to make recommendations on how to better guarantee the energy security of the region.

Keywords: security of supply, supply routes for natural gas, energy balance, diversified supply options, common regulative package

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Authors: Yongmei Li, Chang-Gun Park

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China-Japan-South Korea (CJK) trilateral cooperation has experienced historical challenges in recent years, which negatively influenced the development of their relationship. Results of the interviews with three citizens on trilateral relations illustrate that most people are concerned with the historical conflicts among CJK. This paper specifically focuses on managing historical issues, including comfort women issues, territorial disputes, and divergence in historical education. Accordingly, the effectiveness of management of tensions productively provides a method for detecting historical concerns, managing issues, and connecting the three countries and citizens through advocating for fair media reporting, effective network institutionalization, and active local government cooperation. Furthermore, this paper contributes to providing government solutions for reinforcing the CJK partnership. It specially involves history education, East Asian identity and mutual trust establishment, East Asia intra-regional exchange programs, and reorganization of the role of the Trilateral Cooperation Secretariat (TCS).

Keywords: China-Japan-South Korea, trilateral cooperation, government solutions, effectiveness of management, historical conflicts

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Authors: M. Macchiaroli, V. Pellecchia, L. Dolores

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The water supply for production users (craft, commercial, industrial), understood as the set of water supply and wastewater collection services becomes an increasingly felt problem in a water scarcity regime. In fact, disputes are triggered between the different social parties for the fair and efficient use of water resources. Within this aspect, the problem arises of the different pricing of services between civil users and production users. Of particular interest is the question of defining the tariff classes depending on consumption levels. If for civil users, this theme is strongly permeated by social profiles (a topic dealt with by the author in a forthcoming research contribution) connected with the inalienability of the right to have water and with the reconciliation of the needs of the weakest groups of the population, for consumers in the production sector the logic adopted by the manager may be inspired by criteria of greater corporate rationality. This work illustrates the Italian regulatory framework and shows an optimization model of tariff classes in the production sector that reconciles the public objective of sustainable use of the resource and the needs of a production system in search of recovery after the depressing effects caused by COVID-19 pandemic.

Keywords: decision making, economic evaluation, urban water management, water tariff

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Authors: Amirmozafar Benshams, Khatere Kashmari, Farzad Hatami, Mesbah Saybani

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As a part of the transportation network, bridges are one of the most vulnerable structures. In order to investigate the vulnerability and seismic evaluation of bridges performance, identifying of bridge associated with various state of damage is important. Fragility curves provide important data about damage states and performance of bridges against earthquakes. The development of vulnerability information in the form of fragility curves is a widely practiced approach when the information is to be developed accounting for a multitude of uncertain source involved. This paper presents the fragility curve methodologies for bridges and investigates the practice and applications relating to the seismic fragility assessment of bridges.

Keywords: fragility curve, bridge, uncertainty, NLTHA, IDA

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Authors: Shoba Rathilal

Abstract:

Numeracy, like Literacy is considered to be a core value of modern societies. Most higher education institutions in South Africa include being numerate as an important graduate attribute. It is argued that a suitability numerate society contributes to social justice, empowerment, financial and environmental sustainability and a lack of numeracy practices can contribute to disempowerment. Numeracy is commonly misconstrued as a basic and simple practice, similar in nature to basic arithmetic. This study highlights the complexities of higher education numeracy practices by analyzing a programme in a higher education institution in South Africa using the New Literacies Studies perspective.

Keywords: higher education, new literacy studies, numeracy practices, BASIC

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Authors: Fatemeh Sadat Sharifi, A. A. Bidokhti, M. Ezam, F. Ahmadi Givi

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This study focuses on the tidal oscillation and its speed to create a general pattern in seas. The purpose of the analysis is to find out the amplitude and phase for several important tidal components. Therefore, Regional Ocean Models (ROMS) was rendered to consider the correlation and accuracy of this pattern. Finding tidal harmonic components allows us to predict tide at this region. Better prediction of these tides, making standard platform, making suitable wave breakers, helping coastal building, navigation, fisheries, port management and tsunami research. Result shows a fair accuracy in the SSH. It reveals tidal currents are highest in Hormuz Strait and the narrow and shallow region between Kish Island. To investigate flow patterns of the region, the results of limited size model of FVCOM were utilized. Many features of the present day view of ocean circulation have some precedent in tidal and long- wave studies. Tidal waves are categorized to be among the long waves. So that tidal currents studies have indeed effects in subsequent studies of sea and ocean circulations.

Keywords: barotropic tide, FVCOM, numerical model, OTPS, ROMS

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Authors: B. N. Makhanya, S. F. Ndulini, M. S. Mthembu

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Heavy metals are hazardous pollutants present in both industrial and domestic wastewater. They are usually disposed directly into natural streams, and when left untreated, they are a major cause of natural degradation and diseases. This study aimed to determine the ability of microalgae to remove heavy metals from coal mine wastewater. The green algae were grown and used for heavy metal removal in a laboratory bench. The physicochemical parameters and heavy metal removal were determined at 24 hours intervals for 5 days. The highest removal efficiencies were found to be 85%, 95%, and 99%, for Fe, Zn, and Cd, respectively. Copper and aluminium both had 100%. The results also indicated that the correlation between physicochemical parameters and all heavy metals were ranging from (0.50 ≤ r ≤ 0.85) for temperature, which indicated moderate positive to a strong positive correlation, pH had a very weak negative to a very weak positive correlation (-0.27 ≤ r ≤ 0.11), and chemical oxygen demand had a fair positive to a very strong positive correlation (0.69 ≤ r ≤ 0.98). The paired t-test indicated the removal of heavy metals to be statistically significant (0.007 ≥ p ≥ 0.000). Therefore, results showed that the microalgae used in the study were capable of removing heavy metals from industrial wastewater using possible mechanisms such as binding and absorption. Compared to the currently used technology for wastewater treatment, the microalgae may be the alternative to industrial wastewater treatment.

Keywords: heavy metals, industrial wastewater, microalgae, physiochemical parameters

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Authors: Bita Mashayekhi, Mohammad Ara

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The purpose of this study is to provide some empirical evidence about implementing Activity-Based Costing (ABC) in the hospitality industry in Iran. For this purpose, we consider the Tabriz International Hotel as our sample hotel and then gather the relevant data from its cost accounting system in 2012. Then, we use ABC as our costing method and compare the cost of each service unit with that cost which had been extracted for the traditional costing method. The results show a different cost per unit for two methods. Also, because of its more precise and detailed provided information, an ABC system facilitates the decision-making process for managers on decisions related to profitability analysis, budgeting, pricing, and so on.

Keywords: Activity-Based Costing (ABC), activity, cost driver, hospitality industry

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Authors: A. Talaei, M. Ahiduzzaman, A. Kumar

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In Canada, an increase in the production of iron and steel is anticipated for satisfying the increasing demand of iron and steel in the oil sands and automobile industries. It is predicted that GHG emissions from iron and steel sector will show a continuous increase till 2030 and, with emissions of 20 million tonnes of carbon dioxide equivalent, the sector will account for more than 2% of total national GHG emissions, or 12% of industrial emissions (i.e. 25% increase from 2010 levels). Therefore, there is an urgent need to improve the energy intensity and to implement energy efficiency measures in the industry to reduce the GHG footprint. This paper analyzes the current energy consumption in the Canadian iron and steel industries and identifies energy efficiency opportunities to improve the energy intensity and mitigate greenhouse gas emissions from this industry. In order to do this, a demand tree is developed representing different iron and steel production routs and the technologies within each rout. The main energy consumer within the industry is found to be flared heaters accounting for 81% of overall energy consumption followed by motor system and steam generation each accounting for 7% of total energy consumption. Eighteen different energy efficiency measures are identified which will help the efficiency improvement in various subsector of the industry. In the sintering process, heat recovery from coolers provides a high potential for energy saving and can be integrated in both new and existing plants. Coke dry quenching (CDQ) has the same advantages. Within the blast furnace iron-making process, injection of large amounts of coal in the furnace appears to be more effective than any other option in this category. In addition, because coal-powered electricity is being phased out in Ontario (where the majority of iron and steel plants are located) there will be surplus coal that could be used in iron and steel plants. In the steel-making processes, the recovery of Basic Oxygen Furnace (BOF) gas and scrap preheating provides considerable potential for energy savings in BOF and Electric Arc Furnace (EAF) steel-making processes, respectively. However, despite the energy savings potential, the BOF gas recovery is not applicable in existing plants using steam recovery processes. Given that the share of EAF in steel production is expected to increase the application potential of the technology will be limited. On the other hand, the long lifetime of the technology and the expected capacity increase of EAF makes scrap preheating a justified energy saving option. This paper would present the results of the assessment of the above mentioned options in terms of the costs and GHG mitigation potential.

Keywords: Iron and Steel Sectors, Energy Efficiency Improvement, Blast Furnace Iron-making Process, GHG Mitigation

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Authors: Okoh Chinasa, Asimuonye Augusta

Abstract:

This study investigated the trends in language testing in Primary Schools in Rivers State. English language past question papers were collected from four (4) Primary Schools in Onelga Local Government Area and Ahoada East Local Government Area. Four research questions guided the study. The study is aimed at finding out the appropriateness of test formats used for language testing and the language skills tested. The past question papers collected which served as the instrument were analyzed based on given criteria developed by the researchers in line with documentary frequency studies, a type of survey study. The study revealed that some of the four language skills were not adequately assessed and that the termly question papers were developed by a central examination body. From the past questions, it was observed that an imbalance exists in the test format used. The paper recommended that all the language skills should be tested using correct test formats to ensure that pupils were given a fair chance to show what they know and can do in English language and for teachers to be able to use the test results for effective decision making.

Keywords: discrete test, integrative test, testing approach, test format

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Authors: Shan Li, Qiuwen Ma

Abstract:

Integrated project delivery (IPD) is a project delivery method distinguished by a shared risk/rewards mechanism and multiparty agreement. IPD has drawn increasingly attention from construction industry because of its efficiency of solving adversarial problems and reliability to deliver high-performing buildings. However, some evidence showed that some project participants obtained less profit from IPD projects than the typical projects. They attributed it to the unfair IPD sharing mechanism, which resulted in additional time and cost of negotiation on the sharing fractions among project participants. The study is aimed to investigate the reward distribution by constructing a principal-agent model. Based on cooperative game theory, it is examined how to distribute the shared project rewards between client and non-client parties, and identify the sharing fractions among non-client parties. It is found that at least half of the project savings should be allocated to the non-client parties to motivate them to create more project value. Second, the client should raise his sharing fractions when the integration among project participants is efficient. In addition, the client should allocate higher sharing fractions to the non-client party who is more able. This study can help the IPD project participants make fair and motivated sharing mechanisms.

Keywords: cooperative game theory, IPD, principal agent model, sharing mechanism

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Authors: Muhammad Akram, Abdurrahman Ilgan, Oyku Ozu-Cengiz

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The quality of Work life is the general state of wellbeing of employees in the workplace. The quality of work life focuses on changing climate at work so that employees can lead improved work life. This study was designed to compare the quality of work life between Turkish and Pakistani public school teachers based on their location, gender, and marital status. A 30 items scale named The Quality of School Work Life (QSWL) was used for this study. 995 teachers from 8 Turkish provinces and 716 from four Pakistani districts were conveniently selected. The overall reliability coefficient of the scale was measured as .81. Exploratory and confirmatory factor analysis yielded five subscales of the construct. The Study revealed that Turkish and Pakistani teachers significantly differed, separately, on all the five subscales of Quality of School Work Life. However, no significant differences were found between Turkish and Pakistani teachers perspectives on the composite score of the QSWL. Further, Male, married, and Single teachers did not significantly differ on their perceptions of QSWL in both countries. However, Pakistani female teachers significantly perceived better QSWL than female teachers in Turkey. The study provided initial validity and reliability evidence of the QSWL.

Keywords: developmental opportunities, fair wages, quality of work life, Pakistan

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Authors: Leesa Mohanty, Ashok Banerjee

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Better audit quality signifies the financial statements of the auditee firm reflect true and fair view of their actual state of affairs, which reduces information asymmetry between management and shareholders, as a result, helps protect interests of shareholders. This study examines the impact of joint audit on audit quality. It is motivated by the ongoing debate where The Institute of Chartered Accountants of India (ICAI), the regulatory body governing auditors, has advocated the finance ministry and the Reserve Bank of India (RBI) for the mandatory use of joint audit in private banks to enhance the quality of audit. Earlier, the Government of India had rejected the plea by ICAI for mandatory joint audits in large companies stating it is not a viable option for promoting domestic firms. We introduce a new measure of audit quality. Drawing from the domain of text analytics, we use relevant phrases in audit reports to gauge audit quality and demonstrate that joint audit improves audit quality. We also, for robustness, use prevalent proxy for audit quality (Big N Auditor, ratio of audit fees to total fees) and find negative effect of joint audit on audit quality. We, therefore highlight that different proxy for audit quality show opposite effect of joint audit.

Keywords: audit fees, audit quality, Big N. Auditor, joint audit

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Authors: Yared Yitagesu Tilahun

Abstract:

Every nation, developed or developing, relies on transportation, but Addis Abeba City's transportation service is impacted by a number of variables. The current study's objectives are to determine the factors that influence transportation and gauge consumer satisfaction with such services in Addis Abeba. Customers and employees of Addis Ababa's transportation service authority would be the study's target group. 40 workers of the authority would be counted as part of the 310 000 clients that make up the population of the searcher service. Using a straightforward random selection technique, the researcher only chose 99 customers and 28 staff from this enormous group due to the considerable cost and time involved. Data gathering and analysis options included both quantitative and qualitative approaches. The results of this poll show that young people between the ages of 18 and 25 make up the majority of respondents (51.6%). The majority of employees and customers indicated that they are not satisfied with Addis Ababa's overall transportation system. The Addis Abeba Transportation Authority prioritizes client happiness by providing fair service. The company should have a system in place for managing time, resources, and people effectively. It should also provide employees the opportunity to contribute to client handling policies.

Keywords: customer satisfaction, transportation, services, determinants

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Authors: H. C. Chinwenyi, H. D. Ibrahim, F. A. Ahmed

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In modern financial mathematics, valuing derivatives such as options is often a tedious task. This is simply because their fair and correct prices in the future are often probabilistic. This paper examines three different Stochastic Differential Equation (SDE) models in finance; the Constant Elasticity of Variance (CEV) model, the Balck-Karasinski model, and the Heston model. The various Martingales option price valuation formulas for these three models were obtained using the replicating portfolio method. Also, the numerical solution of the derived Martingales options price valuation equations for the SDEs models was carried out using the Monte Carlo method which was implemented using MATLAB. Furthermore, results from the numerical examples using published data from the Nigeria Stock Exchange (NSE), all share index data show the effect of increase in the underlying asset value (stock price) on the value of the European Put Option for these models. From the results obtained, we see that an increase in the stock price yields a decrease in the value of the European put option price. Hence, this guides the option holder in making a quality decision by not exercising his right on the option.

Keywords: equivalent martingale measure, European put option, girsanov theorem, martingales, monte carlo method, option price valuation formula

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Authors: Elijah Acquah-Andoh

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The UK has had its fair share of the shale gas revolutionary waves blowing across the global oil and gas industry at present. Although, its exploitation is widely agreed to have been delayed, shale gas was looked upon favorably by the UK Parliament when they recognized it as genuine energy source and granted licenses to industry to search and extract the resource. This, although a significant progress by industry, there yet remains another test the UK fracking resource must pass in order to render shale gas extraction feasible – it must be economically extractible and sustainably so. Developing unconventional resources is much more expensive and risky, and for shale gas wells, producing in commercial volumes is conditional upon drilling horizontal wells and hydraulic fracturing, techniques which increase CAPEX. Meanwhile, investment in shale gas development projects is sensitive to gas price and technical and geological risks. Using a Two-Factor Model, the economics of the Bowland shale wells were analyzed and the operational conditions under which fracking is profitable in the UK was characterized. We find that there is a great degree of flexibility about Opex spending; hence Opex does not pose much threat to the fracking industry in the UK. However, we discover Bowland shale gas wells fail to add value at gas price of $8/ Mmbtu. A minimum gas price of $12/Mmbtu at Opex of no more than $2/ Mcf and no more than $14.95M Capex are required to create value within the present petroleum tax regime, in the UK fracking industry.

Keywords: capex, economical, investment, profitability, shale gas development, sustainable

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Authors: Maxat Bokambayev, Bella Tussupova, Aisha Mamyrova, Erlan Izbasarov

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Optimization of business processes in trading companies is reviewed in the report. There is the presentation of the “Wholesale Customer Order Handling Process” business process model applicable for small and medium businesses. It is proposed to apply the algorithm for automation of the customer order processing which will significantly reduce labor costs and time expenditures and increase the profitability of companies. An optimized business process is an element of the information system of accounting of spare parts trading network activity. The considered algorithm may find application in the trading industry as well.

Keywords: business processes, discrete-event simulation, management, trading industry

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Authors: Karen Lesley Webster, Charles Crothers

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As the population of the Auckland region in New Zealand becomes markedly more super-diverse, the question of fair and effective representation becomes increasingly relevant. This paper explores who stood and who was elected to local office, in the three Auckland triennial local elections, following the 2010 amalgamation of the regions local authorities. It addresses the question of how representative the electoral candidates and elected members of local government in Auckland were of the diverse population they serve. A quantitative analysis of the gender and ethnicity of the Auckland Council candidates and elected members in 2013, 2016, and 2019 triennial elections was undertaken, and the gender and ethnicity compared with that of the Auckland population. Our findings show that under the two-tiered shared governance model established by the Local Government Act (Auckland Council) 2009, electoral candidates have become more ethnically and gender representative of Aucklanders at the local level, while at the regional level, divergence from predominantly New Zealand European, male local representatives is emerging, albeit with less pace. These findings warrant further investigation, but overall, the research presents a cautiously optimistic picture of Auckland local democracy in terms of increasing representational diversity.

Keywords: local government, representation, diversity, gender, ethnicity

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Authors: Yacine Babou, Nitesh Ranjan, Branimir Radisavljevic , Martin Seeger, Daniel Over, Torsten Votteler, Bernardo Galletti, Paulo Cristini

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In the frame of replacement of Sulfur hexafluoride (SF6) gas as insulating and switching medium, diverse alternative gases, offering acceptable Global Warming Potential and fulfilling requirements in terms of heat dissipation, insulation and arc quenching performances are currently investigated for High Voltage Circuit Breaker applications. Among the potential gases, CO₂ seems a promising candidate for replacing SF6, because on one hand it is environmentally friendly, harmless, non-toxic, non-corrosive, non-flammable and on the other hand previous studies have demonstrated its fair interruption capabilities. The present study aims at investigating the performance of CO₂ for the thermal interruption in high voltage self-blast circuit breakers. In particular, the correlation between thermal interruption performance and arc voltage is considered and the effect of the arc-network interaction on the performance is rigorously analyzed. For the considered designs, the thermal interruption was evaluated by varying the slope at current zero (i.e., di/dt) for which the breaker could interrupt. Besides, the characteristics of the post-arc current are examined in detail for various rated voltages and currents. The outcome of these experimental investigations will be reported and analyzed.

Keywords: current zero measurement, high voltage circuit breaker, thermal arc discharge, thermal interruption

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Authors: Yared Yitagesu Tilahun

Abstract:

Every nation, developed or developing, relies on transportation, but Addis Abeba City's transportation service is impacted by a number of variables. The current study's objectives are to determine the factors that influence transportation and gauge consumer satisfaction with such services in Addis Abeba. Customers and employees of Addis Ababa's transportation service authority would be the study's target group. 40 workers of the authority would be counted as part of the 310 000 clients that make up the population of the searcher service. Using a straightforward random selection technique, the researcher only chose 99 customers and 28 staff from this enormous group due to the considerable cost and time involved. Data gathering and analysis options included both quantitative and qualitative approaches. The results of this poll show that young people between the ages of 18 and 25 make up the majority of respondents (51.6%). The majority of employees and customers indicated that they are not satisfied with Addis Ababa's overall transportation system. The Addis Abeba Transportation Authority prioritizes client happiness by providing fair service. The company should have a system in place for managing time, resources, and people effectively. It should also provide employees the opportunity to contribute to client handling policies.

Keywords: transportation, customer satisfaction, services, determinants

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Authors: Raana Babadi Fathipour

Abstract:

Nourishment nanotechnology is an range of rising intrigued and opens up a entirety universe of modern conceivable outcomes for the nourishment industry. The essential categories of nanotechnology applications and functionalities right now within the improvement of nourishment bundling incorporate: the enhancement of plastic materials obstructions, the consolidation of dynamic components that can convey utilitarian properties past those of customary dynamic bundling, and the detecting and signaling of significant data. Nano nourishment bundling materials may amplify nourishment life, move forward nourishment security, alarm buyers that nourishment is sullied or ruined, repair tears in bundling, and indeed release preservatives to expand the life of the nourishment within the bundle. Nanotechnology applications within the nourishment industry can be utilized to identify microbes in bundling, or produce stronger flavors and color quality, and security by expanding the obstruction properties. Nanotechnology holds extraordinary guarantee to supply benefits not fair inside nourishment items but too around nourishment items. In reality, nanotechnology presents modern chances for advancement within the nourishment industry at monstrous speed, but instability and wellbeing concerns are moreover developing. EU/WE/global enactment for the direction of nanotechnology in nourishment are scanty. Besides, current enactment shows up unacceptable to nanotechnology specificity.

Keywords: nano technology, nano foods, food packaging, nano participle

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Authors: K. L. Virupaksha Gupta

Abstract:

Ayurveda offers a holistic outlook regarding skin care. Most Initial step in Ayurveda is to identify the skin type and care accordingly which is highly personalized. Though dermatologically there are various skin type classifications such Baumann skin types (based on 4 parameters i) Oily Vs Dry ii) Sensitive Vs Resistant iii) Pigmented Vs Non-Pigmented iv) Wrinkled Vs Tight (Unwrinkled) etc but Skin typing in Ayurveda is mainly determined by the prakriti (constitution) of the individual as well as the status of Doshas (Humors) which are basically of 3 types – i.e Vata Pitta and Kapha,. Difference between them is mainly attributed to the qualities of each dosha (humor). All the above said skin types can be incorporated under these three types. The skin care modalities in each of the constitution vary greatly. Skin of an individual of Vata constitution would be lustreless, having rough texture and cracks due to dryness and thus should be given warm and unctuous therapies and oil massage for lubrication and natural moisturizers for hydration. Skin of an individual of Pitta constitution would look more vascular (pinkish), delicate and sensitive with a fair complexion, unctuous and tendency for wrinkles and greying of hair at an early age and hence should be given cooling and nurturing therapies and should avoid tanning treatments. Skin of an individual of kapha constitution will have oily skin, they are delicate and look beautiful and radiant and hence these individuals would require therapies to mainly combat oily skin. Hence, the skin typing and skin care in Ayurveda is highly rational and scientific.

Keywords: Ayurveda, dermatology, Dosha, skin types

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Authors: Uyanga Jadamba

Abstract:

Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.

Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors

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