Search results for: household accounting
1243 The Inequality Effects of Natural Disasters: Evidence from Thailand
Authors: Annop Jaewisorn
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This study explores the relationship between natural disasters and inequalities -both income and expenditure inequality- at a micro-level of Thailand as the first study of this nature for this country. The analysis uses a unique panel and remote-sensing dataset constructed for the purpose of this research. It contains provincial inequality measures and other economic and social indicators based on the Thailand Household Survey during the period between 1992 and 2019. Meanwhile, the data on natural disasters, which are remote-sensing data, are received from several official geophysical or meteorological databases. Employing a panel fixed effects, the results show that natural disasters significantly reduce household income and expenditure inequality as measured by the Gini index, implying that rich people in Thailand bear a higher cost of natural disasters when compared to poor people. The effect on income inequality is mainly driven by droughts, while the effect on expenditure inequality is mainly driven by flood events. The results are robust across heterogeneity of the samples, lagged effects, outliers, and an alternative inequality measure.Keywords: inequality, natural disasters, remote-sensing data, Thailand
Procedia PDF Downloads 1281242 Environmental Management Accounting Practices and Policies within the Higher Education Sector: An Exploratory Study of the University of KwaZulu Natal
Authors: Kiran Baldavoo, Mishelle Doorasamy
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Universities have a role to play in the preservation of the environment, and the study attempted to evaluate the environmental management accounting (EMA) processes at UKZN. UKZN, a South African university, generates the same direct and indirect environmental impacts as the higher education sector worldwide. This is significant within the context of the South African environment which is constantly plagued by having to effectively manage the already scarce resources of water and energy, evident through the imposition of water and energy restrictions over the recent years. The study’s aim is to increase awareness of having a structured approach to environmental management in order to achieve the strategic environmental goals of the university. The research studied the experiences of key managers within UKZN, with the purpose of exploring the potential factors which influence the decision to adopt and apply EMA within the higher education sector. The study comprised two objectives, namely understanding the current state of accounting practices for managing major environmental costs and identifying factors influencing EMA adoption within the university. The study adopted a case study approach, comprising semi-structured interviews of key personnel involved in Management Accounting, Environmental Management, and Academic Schools within the university. Content analysis was performed on the transcribed interview data. A Theoretical Framework derived from literature was adopted to guide data collection and focus the study. Contingency and Institutional theory was the resultant basis of the derived framework. The findings of the first objective revealed that there was a distinct lack of EMA utilization within the university. There was no distinct policy on EMA, resulting in minimal environmental cost information being brought to the attention of senior management. The university embraced the principles of environmental sustainability; however, efforts to improve internal environmental accountability primarily from an accounting perspective was absent. The findings of the second objective revealed that five key barriers contributed to the lack of EMA utilization within the university. The barriers being attitudinal, informational, institutional, technological, and lack of incentives (financial). The results and findings of this study supported the use and application of EMA within the higher education sector. Participants concurred that EMA was underutilized and if implemented, would realize significant benefits for both the university and environment. Environmental management accounting is being widely acknowledged as a key management tool that can facilitate improved financial and environmental performance via the concept of enhanced environmental accountability. Historically research has been concentrated primarily on the manufacturing industry, due to it generating the greatest proportion of environmental impacts. Service industries are also an integral component of environmental management as they contribute significant environmental impacts, both direct and indirect. Educational institutions such as universities form part of the service sector and directly impact on the environment through the consumption of paper, energy, and water and solid waste generated, with the associated demands.Keywords: environmental management accounting, environmental impacts, higher education, Southern Africa
Procedia PDF Downloads 1271241 Is More Inclusive More Effective? The 'New Style' Public Distribution System in India
Authors: Avinash Kishore, Suman Chakrabarti
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In September 2013, the parliament of India enacted the National Food Security Act (NFSA) which entitles two-thirds of India’s population to five kilograms of rice, wheat or coarse cereals per person per month at one to three rupees per kilogram. Five states in India—Andhra Pradesh, Chhattisgarh, Tamil Nadu, Odisha and West Bengal—had already implemented somewhat similar changes in the TPDS a few years earlier using their own budgetary resources. They made rice—coincidentally, all five states are predominantly rice-eating—available in fair price shops to a majority of their population at very low prices (less than Rs.3/kg). This paper tries to account for the changes in household consumption patterns associated with the change in TPDS policy in these states using data from household consumption surveys by the National Sample Survey Organization (NSSO). NSS data show improvement in the coverage of TPDS and average off-take of grains from fair price shops between 2004-05 and 2009-10 across all states of India. However, the increase in coverage and off-take was significantly higher in four out of these five states than in the rest of India. An average household in these states purchased three kilos more rice per month from fair price shops than its counterpart in non-treated states as a result of more generous TPDS policies backed by administrative reforms. The increase in consumption of PDS rice was the highest in Chhattisgarh, the poster state of PDS reforms. Households in Chhattisgarh used money saved on rice to spend more on pulses, edible oil, vegetables and sugar and other non-food items. We also find evidence that making TPDS more inclusive and more generous is not enough unless it is supported by administrative reforms to improve grain delivery and control diversion to open markets.Keywords: public distribution system, social safety-net, national food security act, diet quality, Chhattisgarh
Procedia PDF Downloads 3751240 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics
Authors: Ichiro Mukai
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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.Keywords: accruals, earnings quality, IFRS, information comparability
Procedia PDF Downloads 1731239 Menstrual Hygiene Management among Young Unmarried Women in India
Authors: Enu Anand, Jayakant Singh
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Menstruation among women is an integral part and a natural process that starts with menarche and stops at menopause. Women use sanitary pad, clothes and other methods to prevent blood stain from becoming evident. This paper examines the prevalence and discrepancies in use of hygienic method during menstruation among unmarried women in India using nationally representative District Level Household and facility Survey data (2007-08). The findings suggest that only one-third of the study population used hygienic method during menstruation. Rural-urban and poor-non poor disparity persists across all background characteristics in use of hygienic method. Women with high school and above education (OR=8.8, p<0.001), from richest wealth quintile (OR=5.2, p<0.001) and women following Christian religion (OR=3.6, p<0.001) are more likely to use hygienic method as compared to women with no education, poor household and Hindu women respectively. Locally prepared, low-cost sanitary pads can be promoted across the country for easy accessibility and affordability. Efforts should be made to produce locally prepared low-cost sanitary napkins in bulk and supply it through female health workers such as ANM and Anganwadi worker across the country.Keywords: menstrual hygiene, sanitary pad, unmarried women, India
Procedia PDF Downloads 4891238 Men's Decision Making: The Determinant of Home Delivery among Women in Khyber Pakhtunkhwa Pakistan
Authors: Hussain Ali, Ahmad Ali, Syed Rashid Ali
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The maternal mortality is one of the basic health issues faced by rural women in Pakistan. There are various structural and socio-cultural determinants which confine women to domestic sphere. Such mobility restriction compels women for home delivery which causes high maternal mortality and morbidity. However, it is hard to find out the research findings and well-organized literature that explain the cultural factors act as determinant to home delivery among Pakhtun women. The overall objective of this research is to study men’s decision making within the household in Pakhtun society as determinant of home delivery among Pakhtun women in Khyber Pakhtunkhwa province of Pakistan. In the present study, researchers used the quantitative research design in which the data are collected through household survey technique from (n=503) ever-married women having reproductive age (15-49 years) by using interview schedule. The data are analyzed through SPSS, and binary logistic regression was applied to draw the association between home as a place of delivery and men’s decision making in the Pakhtun society. The results show that majority (76%) of the husbands are key decision makers about the home delivery due to their superior position within household. Similarly, majority (88%) Pakhtun women prefer to stay in home for their delivery due to their dependency on husband’s decision. The researcher concludes that men are key decision makers in Pakhtun society and their decisions affect women maternal health care. Similarly, the women are in subordinate position, and their limited decision making in the domestic sphere are greatly responsible for home delivery which causing high maternal mortality rate in the study area. In order to achieve Sustainable Development Goal No. 3, the study recommends empowering women in the decision making about accessing and utilizing maternal health care services and given financial autonomy to them.Keywords: home delivery, men’s decision, Pakhtun women, subordinate position
Procedia PDF Downloads 1491237 Cross-Sectional Association between Socio-Demographic Factors and Paid Blood Donation in Half Million Chinese Population
Authors: Jiashu Shen, Guoting Zhang, Zhicheng Wang, Yu Wang, Yun Liang, Siyu Zou, Fan Yang, Kun Tang
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Objectives: This study aims to enhance the understanding of paid blood donors’ characteristics in Chinese population and devise strategies to protect these paid donors. Background: Paid blood donation was the predominant mode of blood donation in China from the 1970s to 1998 and caused several health and social problems including largely increased the risk of infectious diseases with nonstandard operation in unhygienic conditions. Methods: This study utilized the cross-sectional data from the China Kadoorie Biobank with about 0.5 million people from 10 regions of China from 2004 to 2008. Multivariable logistic regression was performed to examine the associations between socio-demographic factors and paid blood donation. Furthermore, a stratified analysis was applied in education level and annual household income by rural and urban areas. Results: The prevalence of paid blood donation was 0.50% in China and males were more likely to donate blood than females (Adjusted odds ratio (AOR) =0.81, 95%Confident Intervals (CI): 0.75-0.88). Urban people had much lower odds than rural people (AOR =0.24, 95%CI: 0.21-0.27). People with a high annual household income had lower odds of paid blood donation compared with that of people with low income (AOR=0.37, 95%CI: 0.31-0.44). Compared with people who didn’t receive school education, people in a higher level of education had increased odds of paid blood donation (AOR=2.31, 95%CI: 1.94-2.74). Conclusion: Paid blood donors in China were associated with those who were males, living in rural areas, with low annual household income and educational background.Keywords: China Kadoorie Biobank, Chinese population, paid blood donation, socio-demographic factors
Procedia PDF Downloads 1581236 Land Use Changes and Impact around Maladumba Lake and Forest Reserve, Nigeria
Authors: M. B. Abdullahi, S. M. Gumel
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This study was carried out to analyze and describe biodiversity changes in representative communities around Maladumba Lake and Forest Reserve (MLFR), Bauchi, Nigeria. Primary and secondary data were collected through formal and informal interviews of key informants and survey of local communities and government records. There has been a change in biodiversity; some of the cropping systems have become nonexistent whereas others have developed. The main aspect of the changes has been the decline of species diversity due to degradation and over utilization. The changes have also been positive through the introduction and intensification of cropping system. Options have been open for people to manipulate the cropping systems in order to efficiently use the limited resources. Farmers have opted not only to intensify agricultural practices but also to deliberately restore some of the lost species. Reduction in the number of animals per household, adoption of new techniques of land management, changes in the type of crops cultivated and intensive use of the available resources are some of the indicators describing farmers’ efforts to cope with the changes. Sustainability of the farming system and biodiversity has been enhanced through peoples’ efforts that include planting trees and use of fertilizers.Keywords: cropping systems, historical trends, household, land management, sustainability
Procedia PDF Downloads 3981235 Inferring Human Mobility in India Using Machine Learning
Authors: Asra Yousuf, Ajaykumar Tannirkulum
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Inferring rural-urban migration trends can help design effective policies that promote better urban planning and rural development. In this paper, we describe how machine learning algorithms can be applied to predict internal migration decisions of people. We consider data collected from household surveys in Tamil Nadu to train our model. To measure the performance of the model, we use data on past migration from National Sample Survey Organisation of India. The factors for training the model include socioeconomic characteristic of each individual like age, gender, place of residence, outstanding loans, strength of the household, etc. and his past migration history. We perform a comparative analysis of the performance of a number of machine learning algorithm to determine their prediction accuracy. Our results show that machine learning algorithms provide a stronger prediction accuracy as compared to statistical models. Our goal through this research is to propose the use of data science techniques in understanding human decisions and behaviour in developing countries.Keywords: development, migration, internal migration, machine learning, prediction
Procedia PDF Downloads 2731234 Application of Vegetation Health Index for Drought Monitoring in the North-East Region of Nigeria
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
Procedia PDF Downloads 731233 Determinant Factor of Farm Household Fruit Tree Planting: The Case of Habru Woreda, North Wollo
Authors: Getamesay Kassaye Dimru
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The cultivation of fruit tree in degraded areas has two-fold importance. Firstly, it improves food availability and income, and secondly, it promotes the conservation of soil and water improving, in turn, the productivity of the land. The main objectives of this study are to identify the determinant of farmer's fruit trees plantation decision and to major fruit production challenges and opportunities of the study area. The analysis was made using primary data collected from 60 sample household selected randomly from the study area in 2016. The primary data was supplemented by data collected from a key informant. In addition to the descriptive statistics and statistical tests (Chi-square test and t-test), a logit model was employed to identify the determinant of fruit tree plantation decision. Drought, pest incidence, land degradation, lack of input, lack of capital and irrigation schemes maintenance, lack of misuse of irrigation water and limited agricultural personnel are the major production constraints identified. The opportunities that need to further exploited are better access to irrigation, main road access, endowment of preferred guava variety, experience of farmers, and proximity of the study area to research center. The result of logit model shows that from different factors hypothesized to determine fruit tree plantation decision, age of the household head accesses to market and perception of farmers about fruits' disease and pest resistance are found to be significant. The result has revealed important implications for the promotion of fruit production for both land degradation control and rehabilitation and increasing the livelihood of farming households.Keywords: degradation, fruit, irrigation, pest
Procedia PDF Downloads 2421232 The Effects of Changes in Accounting Standards on Loan Loss Provisions (LLP) as Earnings Management Device: Evidence from Malaysia and Nigeria Banks (Part I)
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
Procedia PDF Downloads 4081231 Zoonotic Risk Practices in Rural Households in the Penka-Michel Health District (West Cameroon)
Authors: Namekong Fokeng Armand
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Background: Zoonoses are nowadays a serious public health problem in both developing and developed countries. They contribute to increase the economic burden. In case of emergence, rural populations are the most affected, hence the need to investigate risk practices in rural households of Penka-Michel (West Cameroon). Methods: This cross-sectional study was conducted from October to November 2021 among 200 heads of households living in the Penka-Michel health district (West Cameroon). It was done using a pre-tested and validated questionnaire, allowing to obtain socio-demographic, economic data, and data on zoonotic risk practices. Results: The participants [women (56%), men (44%)] worked mainly in the informal private sector (53%) and practiced agriculture secondarily (90%). Their highest level of education, for the most part, was a secondary school (50%); the average household size was 06 persons with a monthly income > 36270 FCFA (72%). 74% of household heads thought that animals can transmit diseases, and 17% had heard about zoonotic diseases through the media (65%). Rats caught in households (60%) were consumed there (74%), as was bush meat (61%) or dog meat (18%). For family food (90%), animals were slaughtered within the household (97%), rarely preceded by a veterinary inspection (6%). 87% of households practiced traditional rites with animal blood, 65% shared the same habitat as their animals, 41% did not systematically wash their hands after handling animals. More than 50% of households owned one or more dogs, usually strays (41%) and 48% of which were vaccinated (rabies). Many households had at least one: poultry (98%); pig (50%); dog (57%), cat (52%). 25% of households slaughtered sick animals for consumption, and 27% ate dead animals. Conclusion: This study identified numerous zoonotic risk practices in households in the Penka-Michel health district (West Cameroon). Concerted, multisectoral communication / awareness-raising actions are needed to break with these practices.Keywords: zoonoses, risky practices, rural households, penka-michel, cameroon
Procedia PDF Downloads 1761230 Multilevel Regression Model - Evaluate Relationship Between Early Years’ Activities of Daily Living and Alzheimer’s Disease Onset Accounting for Influence of Key Sociodemographic Factors Using a Longitudinal Household Survey Data
Authors: Linyi Fan, C.J. Schumaker
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Background: Biomedical efforts to treat Alzheimer’s disease (AD) have typically produced mixed to poor results, while more lifestyle-focused treatments such as exercise may fare better than existing biomedical treatments. A few promising studies have indicated that activities of daily life (ADL) may be a useful way of predicting AD. However, the existing cross-sectional studies fail to show how functional-related issues such as ADL in early years predict AD and how social factors influence health either in addition to or in interaction with individual risk factors. This study would helpbetterscreening and early treatments for the elderly population and healthcare practice. The findings have significance academically and practically in terms of creating positive social change. Methodology: The purpose of this quantitative historical, correlational study was to examine the relationship between early years’ ADL and the development of AD in later years. The studyincluded 4,526participantsderived fromRAND HRS dataset. The Health and Retirement Study (HRS) is a longitudinal household survey data set that is available forresearchof retirement and health among the elderly in the United States. The sample was selected by the completion of survey questionnaire about AD and dementia. The variablethat indicates whether the participant has been diagnosed with AD was the dependent variable. The ADL indices and changes in ADL were the independent variables. A four-step multilevel regression model approach was utilized to address the research questions. Results: Amongst 4,526 patients who completed the AD and dementia questionnaire, 144 (3.1%) were diagnosed with AD. Of the 4,526 participants, 3,465 (76.6%) have high school and upper education degrees,4,074 (90.0%) were above poverty threshold. The model evaluatedthe effect of ADL and change in ADL on onset of AD in late years while allowing the intercept of the model to vary by level of education. The results suggested that the only significant predictor of the onset of AD was changes in early years’ ADL (b = 20.253, z = 2.761, p < .05). However, the result of the sensitivity analysis (b = 7.562, z = 1.900, p =.058), which included more control variables and increased the observation period of ADL, are not supported this finding. The model also estimated whether the variances of random effect vary by Level-2 variables. The results suggested that the variances associated with random slopes were approximately zero, suggesting that the relationship between early years’ ADL were not influenced bysociodemographic factors. Conclusion: The finding indicated that an increase in changes in ADL leads to an increase in the probability of onset AD in the future. However, this finding is not support in a broad observation period model. The study also failed to reject the hypothesis that the sociodemographic factors explained significant amounts of variance in random effect. Recommendations were then made for future research and practice based on these limitations and the significance of the findings.Keywords: alzheimer’s disease, epidemiology, moderation, multilevel modeling
Procedia PDF Downloads 1371229 Impact of Gold Mining on Crop Production, Livelihood and Environmental Sustainability in West Africa in the Context of Water-Energy-Food Nexus
Authors: Yusif Habib
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The Volta River Basin (VRB) is a transboundary resource shared by Six (6) the West African States. It’s utilization spans across irrigation, hydropower generation, domestic/household water use, transportation, industrial processing, among others. Simultaneously, mineral resources such as gold are mined within the VRB catchment. Typically, the extraction/mining operation is earth-surface excavation; known as Artisanal and Small-scale mining. We developed a conceptual framework in the context of Water-Energy-Food (WEF) Nexus to delineate the trade-offs and synergies between the mineral extractive operation’s impact on Agricultural systems, specifically, cereal crops (e.g. Maize, Millet, and Rice) and the environment (water and soil quality, deforestation, etc.) on the VRB. Thus, the study examined the trade-offs and synergies through the WEF nexus lens to explore the extent of an eventual overarching mining preference for gold exploration with high economic returns as opposed to the presumably low yearly harvest and household income from food crops production to inform intervention prioritization. Field survey (household, expert, and stakeholder consultation), bibliometric analysis/literature review, scenario, and simulation models, including land-use land cover (LULC) analyses, were conducted. The selected study area(s) in Ghana was the location where the mineral extractive operation’s presence and impact are widespread co-exist with the Agricultural systems. Overall, the study proposes mechanisms of the virtuous cycle through FEW Nexus instead of the presumably existing vicious cycle to inform decision making and policy implementation.Keywords: agriculture, environmental sustainability, gold Mining, synergies, trade-off, water-energy-food nexus
Procedia PDF Downloads 1691228 The Pricing-Out Phenomenon in the U.S. Housing Market
Authors: Francesco Berald, Yunhui Zhao
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The COVID-19 pandemic further extended the multi-year housing boom in advanced economies and emerging markets alike against massive monetary easing during the pandemic. In this paper, we analyze the pricing-out phenomenon in the U.S. residential housing market due to higher house prices associated with monetary easing. We first set up a stylized general equilibrium model and show that although monetary easing decreases the mortgage payment burden, it would raise house prices and lower housing affordability for first-time homebuyers (through the initial housing wealth channel and the liquidity constraint channel that increases repeat buyers’ housing demand), and increase housing wealth inequality between first-time and repeat homebuyers. We then use the U.S. household-level data to quantify the effect of the house price change on housing affordability relative to that of the interest rate change. We find evidence of the pricing-out effect for all homebuyers; moreover, we find that the pricing-out effect is stronger for first-time homebuyers than for repeat homebuyers. The paper highlights the importance of accounting for general equilibrium effects and distributional implications of monetary policy while assessing housing affordability. It also calls for complementing monetary easing with well-targeted policy measures that can boost housing affordability, particularly for first-time and lower-income households. Such measures are also needed during aggressive monetary tightening, given that the fall in house prices may be insufficient or too slow to fully offset the immediate adverse impact of higher rates on housing affordability.Keywords: pricing-out, U.S. housing market, housing affordability, distributional effects, monetary policy
Procedia PDF Downloads 391227 Mitigation of Risk Management Activities towards Accountability into Microfinance Environment: Malaysian Case Study
Authors: Nor Azlina A. Rahman, Jamaliah Said, Salwana Hassan
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Prompt changes in global business environment, such as passionate competition, managerial/operational, changing governmental regulation and innovation in technology have significant impacts on the organizations. At present, global business environment demands for more proactive institutions on microfinance to provide an opportunity for the business success. Microfinance providers in Malaysia still accelerate its activities of funding by cash and cheque. These institutions are at high risk as the paper-based system is deemed to be slow and prone to human error, as well as requiring a major annual reconciliation process. The global transformation of financial services, growing involvement of technology, innovation and new business activities had progressively made risk management profile to be more subjective and diversified. The persistent, complex and dynamic nature of risk management activities in the institutions arise due to highly automated advancements of technology. This may thus manifest in a variety of ways throughout the financial services sector. This study seeks out to examine current operational risks management being experienced by microfinance providers in Malaysia; investigate the process of current practices on facilitator control factor mechanisms, and explore how the adoption of technology, innovation and use of management accounting practices would affect the risk management process of operation system in microfinance providers in Malaysia. A case study method was employed in this study. The case study also need to find that the vital past role of management accounting will be used for mitigation of risk management activities towards accountability as an information or guideline to microfinance provider. An empirical element obtainable with qualitative method is needed in this study, where multipart and in-depth information are essential to understand the issues of these institution phenomena. This study is expected to propose a theoretical model for implementation of technology, innovation and management accounting practices into the system of operation to improve internal control and subsequently lead to mitigation of risk management activities among microfinance providers to be more successful.Keywords: microfinance, accountability, operational risks, management accounting practices
Procedia PDF Downloads 4441226 Considering Climate Change in Food Security: A Sociological Study Investigating the Modern Agricultural Practices and Food Security in Bangladesh
Authors: Hosen Tilat Mahal, Monir Hossain
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Despite being a food-sufficient country after revolutionary changes in agricultural inputs, Bangladesh still has food insecurity and undernutrition. This study examines the association between agricultural practices (as social practices) and food security concentrating on the potential impact of sociodemographic factors and climate change. Using data from the 2012 Bangladesh Integrated Household Survey (BIHS), this study shows how modifiedagricultural practices are strongly associated with climate change and different sociodemographic factors (land ownership, religion, gender, education, and occupation) subsequently affect the status of food security in Bangladesh. We used linear and logistic regression models to analyze the association between modified agricultural practices and food security. The findings indicate that socioeconomic statuses are significant predictors of determining agricultural practices in a society like Bangladesh and control food security at the household level. Moreover, climate change is adversely impactingeven the modified agricultural and food security association version. We conclude that agricultural practices must consider climate change while boosting food security. Therefore, future research should integrate climate change into the agriculture and food-related mitigation and resiliency models.Keywords: food security, agricultural productivity, climate change, bangladesh
Procedia PDF Downloads 1271225 Inter-Generational Benefits of Improving Access to Justice for Women: Evidence from Peru
Authors: Iva Trako, Maris Micaela Sviatschi, Guadalupe Kavanaugh
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Domestic violence is a major concern in developing countries, with important social, economic and health consequences. However, institutions do not usually address the problems facing women or ethnic and religious minorities. For example, the police do very little to stop domestic violence in rural areas of developing countries. This paper exploits the introduction of women’s justice centers (WJCs) in Peru to provide causal estimates on the effects of improving access to justice for women and children. These centers offer a new integrated public service model for women by including medical, psychological and legal support in cases of violence against women. Our empirical approach uses a difference in difference estimation exploiting variation over time and space in the opening of WJC together with province-by-year fixed effects. Exploiting administrative data from health providers and district attorney offices, we find that after the opening of these centers, there are important improvements on women's welfare: a large reduction in femicides and female hospitalizations for assault. Moreover, using geo-coded household surveys we find evidence that the existence of these services reduces domestic violence, improves women's health, increases women's threat points and, therefore, lead to household decisions that are more aligned with their interests. Using administrative data on the universe of schools, we find large gains on human capital for their children: affected children are more likely to enroll, attend school and have better grades in national exams, instead of working for the family. In sum, the evidence in this paper shows that providing access to justice for women can be a powerful tool to reduce domestic violence and increase education of children, suggesting a positive inter-generational benefit.Keywords: access to justice, domestic violence, education, household bargaining
Procedia PDF Downloads 1871224 Application of Observational Medical Outcomes Partnership-Common Data Model (OMOP-CDM) Database in Nursing Health Problems with Prostate Cancer-a Pilot Study
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
Procedia PDF Downloads 761223 Qualitative Case Study Research in Accounting: Challenges and Prospects the Libyan Case Study
Authors: Bubaker F. Shareia
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Much of the literature on research design has focussed on research conducted in developed, uni-cultural or primarily English speaking countries. Studies of qualitative case study research, the challenges and prospects have been embedded in Western/Euro-centric society and social theories. Although there have been some theoretical studies, few empirical studies have been conducted to explore the nature of the challenges of qualitative case study in developing countries. These challenges include accessibility to organizations, conducting interviews in developing countries, accessing documents and observing official meetings, language and cultural challenges, the use of consent forms, issues affecting access to companies, respondent issues and data analysis. The author, while conducting qualitative case study research in Libya, faced all these issues. The discussion in this paper examines these issues in order to make a contribution toward the literature in this area.Keywords: accounting, challenges, prospects, developing countries, Libya, qualitative case study
Procedia PDF Downloads 3111222 Modelling Urban Rigidity and Elasticity Growth Boundaries: A Spatial Constraints-Suitability Based Perspective
Authors: Pengcheng Xiang Jr., Xueqing Sun, Dong Ngoduy
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In the context of rapid urbanization, urban sprawl has brought about extensive negative impacts on ecosystems and the environment, resulting in a gradual shift from "incremental growth" to ‘stock growth’ in cities. A detailed urban growth boundary is a prerequisite for urban renewal and management. This study takes Shenyang City, China, as the study area and evaluates the spatial distribution of urban spatial suitability in the study area from the perspective of spatial constraints-suitability using multi-source data and simulates the future rigid and elastic growth boundaries of the city in the study area using the CA-Markov model. The results show that (1) the suitable construction area and moderate construction area in the study area account for 8.76% and 19.01% of the total area, respectively, and the suitable construction area and moderate construction area show a trend of distribution from the urban centre to the periphery, mainly in Shenhe District, the southern part of Heping District, the western part of Dongling District, and the central part of Dadong District; (2) the area of expansion of construction land in the study area in the period of 2023-2030 is 153274.6977hm2, accounting for 44.39% of the total area of the study area; (3) the rigid boundary of the study area occupies an area of 153274.6977 hm2, accounting for 44.39% of the total area of the study area, and the elastic boundary of the study area contains an area of 75362.61 hm2, accounting for 21.69% of the total area of the study area. The study constructed a method for urban growth boundary delineation, which helps to apply remote sensing to guide future urban spatial growth management and urban renewal.Keywords: urban growth boundary, spatial constraints, spatial suitability, urban sprawl
Procedia PDF Downloads 361221 Reimagining Urban Food Security Through Informality Practices: The Case of Street Food Vending in Johannesburg, South Africa
Authors: Blessings Masuku
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This study positions itself within the nascent of street food vending that plays a crucial role in addressing urban household food security across the urban landscape of South Africa. The study aimed to understand how various forms of infrastructure systems (i.e., energy, water and sanitation, housing, and transport, among others) intersect with food and urban informality and how vendors and households’ choices and decisions made around food are influenced by infrastructure assemblages. This study noted that most of the literature studies on food security have mainly focused on the rural agricultural sector, with limited attention to urban food security, notably the role of informality practices in addressing urban food insecurity at the household level. This study pays close attention to how informal informality practices such as street food vending can be used as a catalyst to address urban poverty and household food security and steer local economies for sustainable livelihoods of the urban poor who live in the periphery of the city in Johannesburg. This study deconstructs the infrastructure needs of street food vendors, and the aim was to understand how such infrastructure needs intersect with food and policy that governs urban informality practices. The study argues that the decisions and choices of informality actors in the city of Johannesburg are chiefly determined by the assemblages of infrastructure, including regulatory frameworks that govern the informal sector in the city of Johannesburg. A qualitative approach that includes surveys (open-ended questions), archival research (i., e policy and other key document reviews), and key interviews mainly with city officials and informality actors. A thematic analysis was used to analyze the data collected. This study contributes to greater debates on urban studies and burgeoning literature on urban food security in many ways that include Firstly, the pivotal role that the informal food sector, notably street food vending, plays within the urban economy to address urban poverty and household food security, therefore questioning the conservative perspectives that view the informal sector as a hindrance to a ‘modern city’ and an annoyance to ‘modern’ urban spaces. Secondly, this study contributes to the livelihood and coping strategies of the urban poor who, despite harsh and restrictive regulatory frameworks, devise various agentive ways to generate incomes and address urban poverty and food insecurities.Keywords: urban food security, street food vending, informal food sector, infrastructure systems, livelihood strategies, policy framework and governance
Procedia PDF Downloads 671220 A Study of Mode Choice Model Improvement Considering Age Grouping
Authors: Young-Hyun Seo, Hyunwoo Park, Dong-Kyu Kim, Seung-Young Kho
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The purpose of this study is providing an improved mode choice model considering parameters including age grouping of prime-aged and old age. In this study, 2010 Household Travel Survey data were used and improper samples were removed through the analysis. Chosen alternative, date of birth, mode, origin code, destination code, departure time, and arrival time are considered from Household Travel Survey. By preprocessing data, travel time, travel cost, mode, and ratio of people aged 45 to 55 years, 55 to 65 years and over 65 years were calculated. After the manipulation, the mode choice model was constructed using LIMDEP by maximum likelihood estimation. A significance test was conducted for nine parameters, three age groups for three modes. Then the test was conducted again for the mode choice model with significant parameters, travel cost variable and travel time variable. As a result of the model estimation, as the age increases, the preference for the car decreases and the preference for the bus increases. This study is meaningful in that the individual and households characteristics are applied to the aggregate model.Keywords: age grouping, aging, mode choice model, multinomial logit model
Procedia PDF Downloads 3221219 Beyond the Economics of Food: Household Food Strategies in Clusters of the Umkhanyakude District Municipality
Authors: Mduduzi Nhlozi
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Food insecurity continues to persist in rural areas of South Africa today. A number of factors can be attributed to this including declining rural economies, rising unemployment, natural disasters such as drought as well as shifting cultural norms, values, traditions and beliefs. This paper explores mechanisms used by rural households to achieve food security in the midst of various threats and risks to their livelihoods. The study used semi-structured questionnaire to collect information on lived experiences of households in their quest to access and ensure availability of food. The paper finds that households use a number of food strategies namely economy-related, culture-related and rite-of-passage related strategies to achieve food security. The thrust of argument in the paper is that there is a need for food security studies to move beyond the orthodox, economic analytic framework, towards new institutional economics, focusing on local governance and socio-cultural systems supporting households to achieve food security. It advocates for localised food security plans to be developed by local municipalities to improve food security status for rural households.Keywords: household, food insecurity, food strategies, new institutional economics, umkhanyakude
Procedia PDF Downloads 1271218 A Geospatial Analysis of Residential Conservation-Attitude, Intention and Behavior
Authors: Prami Sengupta, Randall A. Cantrell, Tracy Johns
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A typical US household consumes more energy than households in other countries and is directly responsible for a considerable proportion of the atmospheric concentration of the greenhouse gases. This makes U.S. household a vital target group for energy conservation studies. Positive household behavior is central to residential energy conservation. However, for individuals to conserve energy they must not only know how to conserve energy but be also willing to do so. That is, a positive attitude towards residential conservation and an intention to conserve energy are two of the most important psychological determinants for energy conservation behavior. Most social science studies, to date, have studied the relationships between attitude, intention, and behavior by building upon socio-psychological theories of behavior. However, these frameworks, including the widely used Theory of Planned Behavior and Social Cognitive Theory, lack a spatial component. That is, these studies fail to capture the impact of the geographical locations of homeowners’ residences on their residential energy consumption and conservation practices. Therefore, the purpose of this study is to explore geospatial relationships between homeowners’ residential energy conservation-attitudes, conservation-intentions, and consumption behavior. The study analyzes residential conservation-attitudes and conservation-intentions of homeowners across 63 counties in Florida and compares it with quantifiable measures of residential energy consumption. Empirical findings revealed that the spatial distribution of high and/or low values of homeowners’ mean-score values of conservation-attitudes and conservation-intentions are more spatially clustered than would be expected if the underlying spatial processes were random. On the contrary, the spatial distribution of high and/or low values of households’ carbon footprints was found to be more spatially dispersed than assumed if the underlying spatial process were random. The study also examined the influence of potential spatial variables, such as urban or rural setting and presence of educational institutions and/or extension program, on the conservation-attitudes, intentions, and behaviors of homeowners.Keywords: conservation-attitude, conservation-intention, geospatial analysis, residential energy consumption, spatial autocorrelation
Procedia PDF Downloads 1991217 Women and Food Security: Evidence from Bangladesh Demographic Health Survey 2011
Authors: Abdullah Al. Morshed, Mohammad Nahid Mia
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Introduction: Food security refers to the availability of food and a person’s access to it. It is a complex sustainable development issue, which is closely related to under-nutrition. Food security, in turn, can widely affect the living standard, and is rooted in poverty and leads to poor health, low productivity, low income, food shortage, and hunger. The study's aim was to identify the most vulnerable women who are in insecure positions. Method: 17,842 married women were selected for analysis from the Bangladesh Demographic and Health Survey 2011. Food security defined as dichotomous variables of skipped meals and eaten less food at least once in the last year. The outcome variables were cross-tabulated with women's socio-demographic characteristics and chi2 test was applied to see the significance. Logistic regression models were applied to identify the most vulnerable groups in terms of food security. Result: Only 18.5% of women said that they ever had to skip meals in the last year. 45.7% women from low socioeconomic status had skip meal for at least once whereas only 3.6% were from women with highest socioeconomic status. Women meal skipping was ranged from 1.4% to 34.2% by their educational status. 22% of women were eaten less food during the last year. The rate was higher among the poorest (51.6%), illiterate (39.9%) and household have no electricity connection (38.1) in compared with richest (4.4%), higher educated (2.0%), and household has electricity connection (14.0%). The logistic regression analysis indicated that household socioeconomic status, and women education show strong gradients to skip meals. Poorest have had higher odds (20.9) than richest and illiterate women had 7.7 higher odds than higher educated. In terms of religion, Christianity was 2.3 times more likely to skip their meals than Islam. On the other hand, a similar trend was observed in our other outcome variable eat less food. Conclusion: In this study we able to identify women with lower economics status and women with no education were mostly suffered group from starvation.Keywords: food security, hunger, under-nutrition, women
Procedia PDF Downloads 3761216 System Analysis on Compact Heat Storage in the Built Environment
Authors: Wilko Planje, Remco Pollé, Frank van Buuren
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An increased share of renewable energy sources in the built environment implies the usage of energy buffers to match supply and demand and to prevent overloads of existing grids. Compact heat storage systems based on thermochemical materials (TCM) are promising to be incorporated in future installations as an alternative for regular thermal buffers. This is due to the high energy density (1 – 2 GJ/m3). In order to determine the feasibility of TCM-based systems on building level several installation configurations are simulated and analyzed for different mixes of renewable energy sources (solar thermal, PV, wind, underground, air) for apartments/multistore-buildings for the Dutch situation. Thereby capacity, volume and financial costs are calculated. The simulation consists of options to include the current and future wind power (sea and land) and local roof-attached PV or solar-thermal systems. Thereby, the compact thermal buffer and optionally an electric battery (typically 10 kWhe) form the local storage elements for energy matching and shaving purposes. Besides, electric-driven heat pumps (air / ground) can be included for efficient heat generation in case of power-to-heat. The total local installation provides both space heating, domestic hot water as well as electricity for a specific case with low-energy apartments (annually 9 GJth + 8 GJe) in the year 2025. The energy balance is completed with grid-supplied non-renewable electricity. Taking into account the grid capacities (permanent 1 kWe/household), spatial requirements for the thermal buffer (< 2.5 m3/household) and a desired minimum of 90% share of renewable energy per household on the total consumption the wind-powered scenario results in acceptable sizes of compact thermal buffers with an energy-capacity of 4 - 5 GJth per household. This buffer is combined with a 10 kWhe battery and air source heat pump system. Compact thermal buffers of less than 1 GJ (typically volumes 0.5 - 1 m3) are possible when the installed wind-power is increased with a factor 5. In case of 15-fold of installed wind power compact heat storage devices compete with 1000 L water buffers. The conclusion is that compact heat storage systems can be of interest in the coming decades in combination with well-retrofitted low energy residences based on the current trends of installed renewable energy power.Keywords: compact thermal storage, thermochemical material, built environment, renewable energy
Procedia PDF Downloads 2461215 Eating Patterns and Food Coping Strategy for Students of Prof. Dr. Hamka University During Covid-19 Pandemic
Authors: Chica Riska Ashari, Yoli Farradika
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Background: Nutritional problems arise due to food security problems in the family, such as the ability of families to obtain food which is common in poor people due to lack of economic access to buy food. For this reason, it is hoped that there will be actions or behaviors that can be taken to fulfill their food or known as the Food Coping Strategy. The purpose of this study is to identify the eating patterns and Food Coping strategies of household students of prof. DR. HAMKA Muhammadiyah University Jakarta during the covid-19 pandemic. Methods: This study is a quantitative observational study with a cross-sectional approach. The dependent variable in this study is food coping strategies and eating patterns. The location of this research is Prof. DR. Hamka Muhammadiyah University. The population in this study were all students of Prof. DR. HAMKA Muhammadiyah University. The sampling technique is purposive sampling. The minimum number of samples in this study is 97 people with a response rate or drop out an estimate of 10%, so the total number of samples was 107 people. Statistical analysis with descriptive analysis. Results: The results showed that most of the food coping strategies were carried out by the students of the household of Prof. DR. HAMKA Muhammadiyah University, were buying the cheaper food (91.6%), then changing the priority of buying food (75.7%) and household members who carry out this food coping strategy are mothers (59.8%) then followed by students themselves (57, 9%). The diet of most students at the Prof. DR. HAMKA Muhammadiyah University in a day was fond of consuming sugar and foods containing sugar (candy, sugar, honey, sweet drinks) (98.1%) then eggs (97.2%). Conclusion: Food coping strategies are mostly used by households students at Prof. DR. HAMKA Muhammadiyah University who were buying the cheaper food and the member who did this behavior the most were the mothers. The diet of most students at Prof. DR. HAMKA Muhammadiyah University in a day was fond of consuming sugar and foods containing sugar (candy, sugar, honey, sweet drinks).Keywords: behavior, eating patterns, food coping strategies, food security, students
Procedia PDF Downloads 1871214 Accounting for Rice Productivity Heterogeneity in Ghana: The Two-Step Stochastic Metafrontier Approach
Authors: Franklin Nantui Mabe, Samuel A. Donkoh, Seidu Al-Hassan
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Rice yields among agro-ecological zones are heterogeneous. Farmers, researchers and policy makers are making frantic efforts to bridge rice yield gaps between agro-ecological zones through the promotion of improved agricultural technologies (IATs). Farmers are also modifying these IATs and blending them with indigenous farming practices (IFPs) to form farmer innovation systems (FISs). Also, different metafrontier models have been used in estimating productivity performances and their drivers. This study used the two-step stochastic metafrontier model to estimate the productivity performances of rice farmers and their determining factors in GSZ, FSTZ and CSZ. The study used both primary and secondary data. Farmers in CSZ are the most technically efficient. Technical inefficiencies of farmers are negatively influenced by age, sex, household size, education years, extension visits, contract farming, access to improved seeds, access to irrigation, high rainfall amount, less lodging of rice, and well-coordinated and synergized adoption of technologies. Albeit farmers in CSZ are doing well in terms of rice yield, they still have the highest potential of increasing rice yield since they had the lowest TGR. It is recommended that government through the ministry of food and agriculture, development partners and individual private companies promote the adoption of IATs as well as educate farmers on how to coordinate and synergize the adoption of the whole package. Contract farming concept and agricultural extension intensification should be vigorously pursued to the latter.Keywords: efficiency, farmer innovation systems, improved agricultural technologies, two-step stochastic metafrontier approach
Procedia PDF Downloads 270