Search results for: public policy information systems

Authors: Sanghoon Park, Ki-Jin Kim, Kwang-Ho Ahn

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This paper discusses the undesirable charge transfer by the parasitic capacitances of the input transistors in a voltage sense amplifier. Due to its intrinsic rail-to-rail voltage transition, the input sides are inevitably disturbed. It can possible disturb the stabilities of the reference voltage levels. Moreover, it becomes serious in multi-channel systems by altering them for other channels, and so degrades the linearity of the systems. In order to alleviate the internal node voltage transition, the internal node stabilization technique is proposed by utilizing an additional biasing circuit. It achieves 47% and 43% improvements for node stabilization and input referred disturbance, respectively.

Keywords: voltage sense amplifier, voltage transition, node stabilization, biasing circuits

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Authors: Walied Hanora

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This paper presents the problem of robust state feedback H∞ for discrete time nonlinear system represented by Takagi-Sugeno fuzzy systems. Based on fuzzy lyapunov function, the condition ,which is represented in the form of Liner Matrix Inequalities (LMI), guarantees the H∞ performance of the T-S fuzzy system with uncertainties. By comparison with recent literature, this approach will be more relaxed condition. Finally, an example is given to illustrate the proposed result.

Keywords: fuzzy lyapunov function, H∞ control , linear matrix inequalities, state feedback, T-S fuzzy systems

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Authors: Tomoaki Hashimoto

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Recent technological advance has prompted significant interest in developing the control theory of quantum systems. Following the increasing interest in the control of quantum dynamics, this paper examines the control problem of Schrödinger equation because quantum dynamics is basically governed by Schrödinger equation. From the practical point of view, stochastic disturbances cannot be avoided in the implementation of control method for quantum systems. Thus, we consider here the robust stabilization problem of Schrödinger equation against stochastic disturbances. In this paper, we adopt model predictive control method in which control performance over a finite future is optimized with a performance index that has a moving initial and terminal time. The objective of this study is to derive the stability criterion for model predictive control of Schrödinger equation under stochastic disturbances.

Keywords: optimal control, stochastic systems, quantum systems, stabilization

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Authors: M. Cortés, E. Vera, O. Rojas

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The research studies of the kinetics of the corrosion process that attacks concrete and occurs within sewerage systems agree on the amount of variables that interfere in the process. This study aims to check the impact of the pH levels of the corrosive environment and the concrete surface, the concentrations of chemical sulfuric acid, and in turn, measure the resistance of concrete to this attack under controlled laboratory conditions; it also aims to contribute to the development of further research related to the topic, in order to compare the impact of biogenic sulfuric acid and chemical sulfuric acid involvement on concrete structures, especially in scenarios such as sewerage systems.

Keywords: acid sulfuric, concrete, corrosion, biogenic

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Authors: Sungwon Jung

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The percentage of 20 years or older apartment houses in South Korea is approximately 20% (1.55 million houses), and the explosive increase of aged houses is expected around the first planned new towns. Accordingly, we should prepare for social issues such as difficulty of housing lease and degradation of housing performance. The improvement of performance of aged houses is essential for achieving the national energy and carbon reduction goals, and we should develop techniques to respond to the changing construction environment. Furthermore, we should develop a performance evaluation system that is appropriate for the demands of residents such as the improvement of remodeling floor plan by performance improvement in line with the residence type of the housing vulnerable groups such as low-income group and elderly people living alone. For this purpose, remodeling techniques and business models optimized for the target complexes must be spread through the development of various business models. In addition, it is necessary to improve the remodeling business by improving the laws and systems related to the improvement of the residential performance and to prepare techniques to respond to the increasing business demands. In other words, performance improvement and evaluation and knowledge systems need to be researched as new issues related to remodeling that has not been addressed in the existing research.

Keywords: remodelling, performance evaluation, web-based system, big data

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Authors: Chebli Derradji, Abdallah Bouguettoucha, Zoubir Manaa, S. Nacef, A. Amrane

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Antibiotics are major pollutants of wastewater not only due to their stability in biological systems, but also due to their impact on public health. Their degradation by means of hydroxyl radicals generated through the application of microwave in the presence of hydrogen peroxide and two solid catalysts, iron-based synthetic clay (LDHs) and goethite (FeOOH) have been examined. A drastic reduction of the degradation yield was observed above pH 4, and hence the optimal conditions were found to be a pH of 3, 0.1 g/L of clay, a somewhat low amount of H2O2 (1.74 mmol/L) and a microwave intensity of 850 W. It should be observed that to maintain an almost constant temperature, a cooling with cold water was always applied between two microwaves running; and hence the ratio between microwave heating time and cooling time was 1. The obtained SMX degradation was 98.8 ± 0.2% after 30 minutes of microwave treatment. It should be observed that in the absence of the solid catalyst, LDHs, no SMX degradation was observed. From this, the use of microwave in the presence of a solid source of iron (LDHs) appears to be an efficient solution for the treatment of wastewater containing SMX.

Keywords: microwave, fenton, heterogenous fenton, degradation, oxidation, antibiotics

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Authors: Asmaa M. Marzouk, Abdallah M. Elshaer

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Despite the well-recognized value of shopping as a revenue-generating resource, little effort was made to investigate what is the structure of tourists’ shopping behavior, which in turn, affect their travel experience. The purpose of this paper is to study the structure of tourists’ shopping process to better understand their shopping behavior by investigating factors that influence this activity other than hotels tyranny. This study specifically aims to propose a model incorporating those all variables. This empirical study investigates the shopping experience of international tourists using a questionnaire aimed to examine multinational samples selected from the tourist population visiting a specific destination in Egypt. This study highlights the various stakeholders that make tourists do shop independent of hotels. The results, therefore, demonstrate the relationship between the shopping process entities involved and configure the variables within the model in a way that provides a viable solution for visitors to avoid the tyranny of hotel facilities and amenities on the public markets.

Keywords: hotels’ amenities, shopping process, tourist behavior, tourist satisfaction

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Authors: Muwaffaq Usman Adam, Isaac Quaye, Jim Anbazu, Yetimoni Kpeebi, Michael Osei-Assibey

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Urban informality, characterized by spontaneous and self-organized practices, plays a significant but often overlooked role in shaping the development of cities, particularly in the context of mixed-use and compact urban environments. This paper aims to explore the invisible planning processes inherent in informal practices and their influence on the urban form of Ghanaian cities. By examining the dynamic interplay between informality and formal planning, the study will discuss the ways in which informal actors shape and plan for mixed-use and compact development. Drawing on the synthesis of relevant secondary data, the research will begin by defining urban informality and identifying the factors that contribute to its prevalence in Ghanaian cities. It will delve into the concept of mixed-use and compact development, highlighting its benefits and importance in urban areas. Drawing on case studies, the paper will uncover the hidden planning processes that occur within informal settlements, showcasing their impact on the physical layout, land use, and spatial arrangements of Ghanaian cities. The study will also uncover the challenges and opportunities associated with informal planning. It examines the constraints faced by informal planners (actors) while also exploring the potential benefits and opportunities that emerge when informality is integrated into formal planning frameworks. By understanding the invisible planner, the research will offer valuable insights into how informal practices can contribute to sustainable and inclusive urban development. Based on the findings, the paper will present policy implications and recommendations. It highlights the need to bridge the policy gaps and calls for the recognition of informal planning practices within formal systems. Strategies are proposed to integrate informality into planning frameworks, fostering collaboration between formal and informal actors to achieve compact and mixed-use development in Ghanaian cities. This research underscores the importance of recognizing and leveraging the invisible planner in Ghanaian cities. By embracing informal planning practices, cities can achieve more sustainable, inclusive, and vibrant urban environments that meet the diverse needs of their residents. This research will also contribute to a deeper understanding of the complex dynamics between informality and planning, advocating for inclusive and collaborative approaches that harness the strengths of both formal and informal actors. The findings will likewise contribute to advancing our understanding of informality's role as an invisible yet influential planner, shedding light on its spatial planning implications on Ghanaian cities.

Keywords: informality, mixed-uses, compact development, land use, ghana

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Authors: Leila Kharrat, Younes Boujelbene

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In recent decades, solid waste management (SWM) has become a global concern because rapid population growth and overexploitation of non-renewable resources have generated enormous amounts of waste far exceeding carrying capacity; too, it poses serious threats to the environment and health. However, it is still difficult to combat the growing amount of solid waste before assessing the condition of people. Therefore, this study was conducted to assess the knowledge, attitudes, perception, and practices on the separation of solid waste in Sfax City. Nowadays, GDS is essential for sustainable development, hence the need for intensive research. Respondents from seven different districts in the city of Sfax were analyzed through a questionnaire survey with 342 households. This paper presents a qualitative exploratory study on the behavior of the citizens in the field of waste separation. The objective knows the antecedents of waste separation and the representation that individuals have about sorting waste on a specific territory which presents some characteristics regarding waste management in Sfax city. Source separation is not widely practiced and people usually sweep their places throwing waste components into the streets or neighboring plots. The results also indicate that participation in solid waste separation activities depends on the level of awareness of separating activities in the area, household income and educational level. It is, therefore, argued that increasing quality of municipal service is the best means of promoting positive attitudes to solid waste separation activities. One of the effective strategies identified by households that can be initiated by policymakers to increase the rate of participation in separation activities and eventually encourage them to participate in recycling activities is to provide a financial incentive in all residential areas in Sfax city.

Keywords: solid waste management, waste separation, public policy, econometric modelling

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Authors: Paul Anyaogu, E. U. M. Igbo

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This study examines the public view on child street hawking in Aba Urban, Abia State, Nigeria, its causes and effect on the child participant and society at large. The study tends to investigate the influence of socioeconomic status on child street hawking. The current situation reflects a chronic urban poverty, which disposed of parents/guardians to send their children and wards of school age to income yielding activities. A social survey research design was employed to select the respondents. A total of 1,108 questionnaires were administered to the respondents of 18 years and above and 1,038 were retrieved. Also, 24 in-depth interviews were conducted in the study area. The findings revealed that child street hawking is on the increase and a serious threat to social cohesion and national security. The study also revealed that poverty is a major cause of child street hawking. The study recommends that government should create job opportunities for urban dwellers, as well as provide social amenities and also put up poverty alleviation/eradication programmes for the people.

Keywords: Aba Urban, child street hawking, dangers, disposition, poverty

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Authors: Zhdanova A. O., Volkov R. S., Kuznetsov G. V., Strizhak P. A.

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Fires in different types of facilities are a serious problem worldwide.It is still an unaccomplished science and technology objective to establish the minimum number and type of sensors in automatic systems of compartment fire suppression which would turn the fire-extinguishing agent spraying on and off in real time depending on the state of the fire, minimize the amount of agent applied, delay time in fire suppression and system response, as well as the time of combustion suppression. Based on the results of experimental studies, the conclusion was made that it is reasonable to use a gas analysis system and heat sensors (in the event of their prior activation) to determine the effectiveness of fire suppression (fire-extinguishing composition interacts with the fire). Thus, the concentration of CO in the interaction of the firefighting liquid with the fire increases to 0.7–1.2%, which indicates a slowdown in the flame combustion, and heat sensors stop responding at a gas medium temperature below 80 ºC, which shows a gradual decrease in the heat release from the fire. The evidence from this study suggests that the information received from the video recording equipment (video camera) should be used in real time as an additional parameter confirming fire suppression. Research was supported by Russian Science Foundation (project No 21-19-00009, https://rscf.ru/en/project/21-19-00009/).

Keywords: compartment fires, fire suppression, continuous control of fire behavior, feedback systems

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Authors: Pornwipa Daoduong, Jairak Loysongkroa, Napaphan Viriyautsahakul, Wachira Pengjuntr

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Obesity is on of serious health problem in many countries including Thailand where the prevalence of childhood obesity has increased from 8.8 % in 2014 to 9.5 % in 2015 and 12.9 % in 2016. The Ministry of Public Health’s objective is to reduce prevalence of childhood Obesity to 10% or lower in 2017, by implementing the measure in relation to nutrition, physical activity (PA) and environment in 6,405 targeted school with proportion of school children with obesity is higher than 10 %. Smart Kids Coacher (SKC)” is a new innovative intervention created by Department of Health and consists of 252 regional and provincial officers. The SKC aims to train the super trainers about food and nutrition.PA and emotional control through implementing three learning activities including 1) Food for Fun is about Nutrition flag, Nutrition label, food portion and Nutrition surveillance; 2) Fun for Fit includes intermediated- and advanced level workouts within 60 minutes such as kangaroo dance, Chair stretching; and 3) Control emotional is about to prevent probability of access to unhealthy food, to ensure for having meal in appropriate time, and to recruit peers and family member to increase awareness among target groups. Apart from providing SKC lesson for 3,828 officers at district level, a number of students (2,176) as role model are selected through implementing “Smart Kids Leader: (SKL)”.Consequently. The SKC lowers proportion of childhood obesity from 17% in 2012 to 12.9% in 2016. Further, the SKC coverage should be expanded to other setting. Policy maker should be aware of the important of reduction of the prevalence of childhood obesity, and it’s related risk. Network and Collaboration between stakeholders are essential as well as an improvement of holistic intervention and knowledge “NuPETHS” for kids in the future.

Keywords: childhood obesity, model, obesity, smart kids coacher

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Authors: Nopadol Burananuth

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This research was aimed to investigate (1) the relationship among local social movements, non-governmental Organization activities and state measures deployment; and (2) the effects of local social movements, non-governmental Organization activities, and state measures deployment on conflict of local people towards the Thai-Malaysian gas pipeline project. These people included 1,000 residents of the four districts in Songkhla province. The methods of data analysis consist of multiple regression analysis. The results of the analysis showed that: (1) local social movements depended on information, and mass communication; deployment of state measures depended on compromise, coordination, and mass communication; and (2) the conflict of local people depended on mobilization, negotiation, and campaigning for participation of people in the project. Thus, it is recommended that to successfully implement any government policy, consideration must be paid to the conflict of local people, mobilization, negotiation, and campaigning for people’s participation in the project.

Keywords: conflict, NGO activities, social movements, state measures

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Authors: Nina Bijedic, Drazena Gaspar, Mirsad Hadzikadic

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Corruption is an influential and widespread problem. One part of it is so-called petty corruption, related to large-scale bribe giving by ordinary citizens trying to influence the works of public administration or public services. As it is with all means of corruption, petty corruption is related to the level of democracy (or administration efficiency) in a society. The developed model captures some of the factors related to corruptive behavior, as well as people’s attitude towards petty corruption. It has four basic elements: user’s perception of corruption in the society of interest, the influence of social interactions, the influence of penalizing mechanism, and influence of campaigns against petty corruption. The model is agent-based, developed in NetLogo, with a lot of random settings that provide a wider scope of responses. Interactions of different settings for variables of elements provide insight into the influence of each element on attitude towards petty corruption, as well as petty corruptive behavior.

Keywords: agent-based model, attitude, influence, petty corruption, society

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Authors: Adedolapo Taiwo Adeyemi, Success Ayodeji Fasanmi

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The emergence of the coronavirus pandemic and the rate of the spread affected a lot of activities across the world. This led to the introduction of online learning modes in several countries after institutions were shut down. Unfortunately, most public universities in Nigeria could not switch to the online mode because they were not prepared for it, as they do not have the technological capacity to support a full online learning mode. This study examines the readiness of university and the attitude of undergraduates towards online learning mode in Obafemi Awolowo University (OAU), Ile Ife. It investigated the skills and competencies of students for online learning as well as the university’s readiness towards online learning mode; the effort was made to identify challenges of online teaching and learning in the study area, and suggested solutions were advanced. OAU was selected because it is adjudged to be the leading Information and Communication Technology (ICT) driven institution in Nigeria. The descriptive survey research design was used for the study. A total of 256 academic staff and 1503 undergraduates were selected across six faculties out of the thirteen faculties in the University. Two set of questionnaires were used to get responses from the selected respondents. The result showed that students have the skills and competence to operate e-learning facilities but are faced with challenges such as high data cost, erratic power supply, and lack of gadgets, among others. The study found out that the university was not prepared for online learning mode as it lacks basic technological facilities to support it. The study equally showed that while lecturers possess certain skills in using some e-learning applications, they were limited by the unavailability of online support gadgets, poor internet connectivity, and unstable power supply. Furthermore, the assessment of student attitude towards online learning mode shows that the students found the online learning mode very challenging as they had to bear the huge cost of data. Lecturers also faced the same challenge as they had to pay a lot to buy data, and the networks were sometimes unstable. The study recommended that adequate funding needs to be provided to public universities by the government while the management of institutions must build technological capacities to support online learning mode in the hybrid form and on a full basis in case of future emergencies.

Keywords: universities, online learning, undergraduates, attitude

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Authors: Ali Emre Öztürk, Ergun Ercelebi

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Autonomous robotic systems needs an equipment like a human eye for their movement. Robotic camera systems, distance sensors and 3D laser scanners have been used in the literature. In this study a 3D laser scanner has been produced for those autonomous robotic systems. In general 3D laser scanners are using 2 dimension laser range finders that are moving on one-axis (1D) to generate the model. In this study, the model has been obtained by a one-dimensional laser range finder that is moving in two –axis (2D) and because of this the laser scanner has been produced cheaper. Furthermore for the laser scanner a motor driver, an embedded system control board has been used and at the same time a user interface card has been used to make the communication between those cards and computer. Due to this laser scanner, the density of the objects, the distance between the objects and the necessary path ways for the robot can be calculated. The data collected by the laser scanner system is converted in to cartesian coordinates to be modeled in AutoCAD program. This study shows also the synchronization between the computer user interface, AutoCAD and the embedded systems. As a result it makes the solution cheaper for such systems. The scanning results are enough for an autonomous robot but the scan cycle time should be developed. This study makes also contribution for further studies between the hardware and software needs since it has a powerful performance and a low cost.

Keywords: 3D laser scanner, embedded system, 1D laser range finder, 3D model

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Authors: Godiya Pius Atsiya

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One of the most devastating impacts of terrorism on the Nigerian state is the danger it has posed on women, children and other vulnerable groups. The complexity of terrorism in Nigeria, especially in most parts of Northern Nigeria has entrenched unprecedented security challenges such as refugee crisis, kidnapping, food shortages, increase in death tolls, malnutrition, fear, rape and several other psychological factors. Of particular interest in this paper as it relates to terrorism is the high rate of Internally Displaced Persons(IDPs), with women, children and the aged being the most affected. Empirical evidence arising from recent development in Nigeria’s North-East geo-political zone shows that large numbers of refugees fleeing the Boko Haram attacks have doubled. The attendant consequences of this mass exodus of people in the affected areas are that the victims now suffer untold and unwarranted economic hardship. In another dimension, recent findings have it that most powerless women and young teenage girls have been forcefully conscripted into the Islamic extremist groups and used as shields. In some respect, these groups of people have been used as available tools for suicide bombing and other criminal tendencies, the result of which can be detrimental to social cohesion and integration. This work is a theoretical insight into terrorism discourses; hence, the paper relies on existing works of scholars in carrying out the research. The paper argues that the implications of terrorism on women gender have grounding effects on the moral psyche of women who are supposed to be home managers and custodians of morality in society. The burden of terrorism and all it tends to propagate has literally upturned social lives and hence, Nigeria is gradually being plunged into the Hobesian state of nature. As a panacea to resolving this social malaise, the paper submits that government and indeed, all stakeholders in the nation’s democratic project must expedite action to nip this trend in the bud. The paper sums up with conclusion and other alternative policy measures to mitigate the challenges of terrorism in Nigeria.

Keywords: changing democratic state, policy measures, terrorism, women

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Authors: Benjamin Anabaraonye, Okafor Joachim Chukwuma, Olamire James

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The impacts of climate change are greatly felt on Nigeria’s agricultural sector which in turn affects the economy of the nation. There is an urgent need to educate farmers and fishermen in rural areas in Nigeria on climate change adaptation and mitigation for sustainable development. Through our literature and participant observation, it has been discovered that many farmers and fishermen in rural areas in Nigeria have little or no knowledge about climate change adaptation and mitigation. This paper seeks to draw the attention of policy makers in government, private sectors, non-governmental organizations and interested individuals to the need to seek for innovative ways of educating farmers and fishermen in rural areas about climate change adaptation and mitigation for global sustainability. This study also explores the effective methods of bridging the communication gaps through efficient information dissemination, intensive awareness outreach, use of climate change poems and blogs, innovative loan scheme to farmers and fishermen, etc. to help ensure that farmers and fishermen in rural areas in Nigeria are adequately educated about climate change adaptation and mitigation for global sustainability.

Keywords: agriculture, climate change, farmers, fishermen

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Authors: Farhan Iqbal

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Ergonomics has its implication in classroom. Present study aimed at finding out the comfort level of students at university level due to classroom furniture which may affect students learning. Two public and one private institution was targeted. Purposive sampling was done. Four hundred and seventy five students volunteered to reply to a questionnaire. Different furniture were measured and descriptively compared with ISO 5970 standard. Overall discomfort was found to be statistically significant as compared to comfort. Comfort and discomfort were found to be negatively correlated. Gender did not differ on upper body discomfort, though, the median score found men to be more comfortable at upper body. GPA was found to be independent of comfort level. Most afflicted areas were neck, shoulder, upper back, lower back and pelvic. The present study will be helpful for all educational institutions of Pakistan. Future studies may be carried out with structural and functional anthropometric data of students for redesigning of the classroom furniture.

Keywords: anthropometry, classroom furniture, comfort, discomfort, learning

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Authors: I. Nyoman Mahayasa Adiputra

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Data in the field of health can be useful for the purposes of data analysis, one example of health data is disease data. Disease data is usually in a geographical plot in accordance with the area. Where the data was collected, in the city of Denpasar, Bali. Disease data report is still published in tabular form, disease information has not been mapped in GIS form. In this research, disease information in Denpasar city will be digitized in the form of a geographic information system with the smallest administrative area in the form of district. Denpasar City consists of 4 districts of North Denpasar, East Denpasar, West Denpasar and South Denpasar. In this research, we use Google fusion table technology for map digitization process, where this technology can facilitate from the administrator and from the recipient information. From the administrator side of the input disease, data can be done easily and quickly. From the receiving end of the information, the resulting GIS application can be published in a website-based application so that it can be accessed anywhere and anytime. In general, the results obtained in this study, divided into two, namely: (1) Geolocation of Denpasar and all of Denpasar districts, the process of digitizing the map of Denpasar city produces a polygon geolocation of each - district of Denpasar city. These results can be utilized in subsequent GIS studies if you want to use the same administrative area. (2) Dengue fever mapping in 2014 and 2015. Disease data used in this study is dengue fever case data taken in 2014 and 2015. Data taken from the profile report Denpasar Health Department 2015 and 2016. This mapping can be useful for the analysis of the spread of dengue hemorrhagic fever in the city of Denpasar.

Keywords: geographic information system, Google fusion table technology, delivery of disease data information, Denpasar city

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Authors: Muna Tabuni

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The paper contains an investigation on the special properties of the zeros of the analytic representations of finite quantum systems. These zeros and their paths completely define the finite quantum system. The present paper studies the construction of the analytic representation from its zeros. The analytic functions of finite quantum systems are introduced. The zeros of the analytic theta functions and their paths have been studied. The analytic function f(z) have exactly d zeros. The analytic function has been constructed from its zeros.

Keywords: construction, analytic, representation, zeros

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Authors: Aya Maher, Pakinam Youssef

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The objective of this theoretical study is to explore in depth the role of leaders in managing employees’ dysfunctional behavior at workplace in an effort to recommend strategies and solutions for these destructive behaviors that affect employees’ performance. The significance of the study lies in the fact that dysfunctional behavior has been widely spread in almost all organizations, public and private, with its very destructive manifestations. Dysfunctional behavior may be classified into thefts, sabotage, sexual harassment, jealousy, envy, revenge, vulgarity all of which affect employees’ moral, self-esteem and satisfaction level drastically which will be reflected negatively on their performance and productivity. The main research question will focus on the role of leaders in managing employees’ dysfunctional behavior effectively at the workplace through the different strategies and control measures. In this study, the data will be collected from different academic literature and through some primary data by conducting interviews with some public and private employees from different managerial levels and fields.

Keywords: dysfunctional behavior, employees deviant behavior, employees moral, leaders role

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Authors: Werner Roux Uys

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The Commissioner for the South African Revenue Service (SARS) holds a high position of trust in South African society and a lack of trust by taxpayers in the Commissioner’s actions or conduct could compromise SARS’ management of public finances. Tax morality – which is implicit in the social contract between taxpayers and the state – includes distinct phenomena that can cause a breakdown if there is a perceived lack of action on the part of the Commissioner to ensure public finances are kept safe. To promote tax morality, the Commissioner must support the judiciary in the exercise of its discretion to punish fraudulent tax activities and corrupt tax practices. For several years the political meddling in the Commissioner’s actions and conduct have caused perceived abuse of power at SARS, and taxpayers believed their hard-earned income paid over to SARS would be fruitless and wasteful expenditure. The purpose of this article is to identify and analyse previous decisions held by the South African judiciary regarding the Commissioner’s actions and conduct in tax matters, as well as consider important political statements and newspaper bulletins for the purpose of this research. The study applies a qualitative research approach and exploratory case study technique. Keywords were selected and inserted in the LexisNexis electronic database to systematically identify applicable case law where the ratio decidendi of the court referred to the actions and/or conduct of the Commissioner. Specific real-life statements, including political statements and newspaper bulletins, were selected to support the topic at hand. The purpose of the study is to educate the public about the perceptions that have transformed taxpayers’ behaviour towards the Commissioner for SARS since South Africa’s fledgling constitutional democracy was inaugurated in 1994. The study adds to the literature by identifying key characteristics or distinct phenomena regarding the actions and conduct of the Commissioner affecting taxpayers’ behaviour, including discretionary decision-making. From the findings, it emerged that SARS must abide by its (own) laws and that there is a need to educate not only South African taxpayers about tax morality, but also the public in general.

Keywords: commissioner, SARS, action and conduct, judiciary, discretionry, decsion-making

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Authors: Lijuan Zhou, Mengqi Wu, Changyong Niu

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Attributed graph clustering can utilize the graph topology and node attributes to uncover hidden community structures and patterns in complex networks, aiding in the understanding and analysis of complex systems. Utilizing contrastive learning for attributed graph clustering can effectively exploit meaningful implicit relationships between data. However, existing attributed graph clustering methods based on contrastive learning suffer from the following drawbacks: 1) Complex data augmentation increases computational cost, and inappropriate data augmentation may lead to semantic drift. 2) The selection of positive and negative samples neglects the intrinsic cluster structure learned from graph topology and node attributes. Therefore, this paper proposes a method called self-supervised Attributed Graph Clustering with Dual Contrastive Loss constraints (AGC-DCL). Firstly, Siamese Multilayer Perceptron (MLP) encoders are employed to generate two views separately to avoid complex data augmentation. Secondly, the neighborhood contrastive loss is introduced to constrain node representation using local topological structure while effectively embedding attribute information through attribute reconstruction. Additionally, clustering-oriented contrastive loss is applied to fully utilize clustering information in global semantics for discriminative node representations, regarding the cluster centers from two views as negative samples to fully leverage effective clustering information from different views. Comparative clustering results with existing attributed graph clustering algorithms on six datasets demonstrate the superiority of the proposed method.

Keywords: attributed graph clustering, contrastive learning, clustering-oriented, self-supervised learning

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Authors: Ellis Kofi Akwaa-Sekyi, Jordi Moreno Gené

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Managerial actions which negatively profile banks and impair corporate reputation are addressed through effective internal control systems. Disregard for acceptable standards and procedures for granting credit have affected bank loan portfolios and could be cited for the crises in some European countries. The study intends to determine the effectiveness of internal control systems, investigate whether perceived agency problems exist on the part of board members and to establish the relationship between internal controls and credit risk among listed banks in the European Union. Drawing theoretical support from the behavioural compliance and agency theories, about seventeen internal control variables (drawn from the revised COSO framework), bank-specific, country, stock market and macro-economic variables will be involved in the study. A purely quantitative approach will be employed to model internal control variables covering the control environment, risk management, control activities, information and communication and monitoring. Panel data from 2005-2014 on listed banks from 28 European Union countries will be used for the study. Hypotheses will be tested and the Generalized Least Squares (GLS) regression will be run to establish the relationship between dependent and independent variables. The Hausman test will be used to select whether random or fixed effect model will be used. It is expected that listed banks will have sound internal control systems but their effectiveness cannot be confirmed. A perceived agency problem on the part of the board of directors is expected to be confirmed. The study expects significant effect of internal controls on credit risk. The study will uncover another perspective of internal controls as not only an operational risk issue but credit risk too. Banks will be cautious that observing effective internal control systems is an ethical and socially responsible act since the collapse (crisis) of financial institutions as a result of excessive default is a major contagion. This study deviates from the usual primary data approach to measuring internal control variables and rather models internal control variables in a quantitative approach for the panel data. Thus a grey area in approaching the revised COSO framework for internal controls is opened for further research. Most bank failures and crises could be averted if effective internal control systems are religiously adhered to.

Keywords: agency theory, credit risk, internal controls, revised COSO framework

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Authors: Poonam Sharma, Ankur Srivastav

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Cities are complex and dynamic systems that constitute a significant challenge to urban planning. The increasing size of the built-up area owing to growing population pressure and economic growth have lead to massive Landuse/Landcover change resulted in the loss of natural habitat and thus reducing the green covers in urban areas. Urban environmental quality is influenced by several aspects, including its geographical configuration, the scale, and nature of human activities occurring and environmental impacts generated. Cities have transformed into complex and dynamic systems that constitute a significant challenge to urban planning. Cities and their sustainability are often discussed together as the cities stand confronted with numerous environmental concerns as the world becoming increasingly urbanized, and the cities are situated in the mesh of global networks in multiple senses. A rapid transformed urban setting plays a crucial role to change the green area of natural habitats. To examine the pattern of urban growth and to measure the Landuse/Landcover change in Gurgoan in Haryana, India through the integration of Geospatial technique is attempted in the research paper. Satellite images are used to measure the spatiotemporal changes that have occurred in the land use and land cover resulting into a new cityscape. It has been observed from the analysis that drastically evident changes in land use has occurred with the massive rise in built up areas and the decrease in green cover and therefore causing the sustainability of the city an important area of concern. The massive increase in built-up area has influenced the localised temperatures and heat concentration. To enhance the decision-making process in urban planning, a detailed and real world depiction of these urban spaces is the need of the hour. Monitoring indicators of key processes in land use and economic development are essential for evaluating policy measures.

Keywords: cityscape, geospatial techniques, green cover index, urban environmental quality, urban planning

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Authors: Spencer Rutherford, Shadi Saleh

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War and conflict negatively impact all facets of a health system; services cease to function, resources become depleted, and any semblance of governance is lost. Following cessation of conflict, the rebuilding process includes a wide array of international and local actors. During this period, stakeholders must contend with various trade-offs, including balancing sustainable outcomes with immediate health needs, introducing health reform measures while also increasing local capacity, and reconciling external assistance with local legitimacy. Compounding these factors are additional challenges, including coordination amongst stakeholders, the re-occurrence of conflict, and ulterior motives from donors and governments, to name a few. Therefore, the present paper evaluated health system development in three post-conflict countries over a 12-year timeline. Specifically, health policies, health inputs (such infrastructure and human resources), and measures of governance, from the post-conflict periods of Afghanistan, Cambodia, and Mozambique, were assessed against health outputs and other measures. All post-conflict countries experienced similar challenges when rebuilding the health sector, including; division and competition between donors, NGOs, and local institutions; urban and rural health inequalities; and the re-occurrence of conflict. However, countries also employed unique and effective mechanisms for reconstructing their health systems, including; government engagement of the NGO and private sector; integration of competing factions into the same workforce; and collaborative planning for health policy. Based on these findings, best-practice development strategies were determined and compiled into a 12-year framework. Briefly, during the initial stage of the post-conflict period, primary stakeholders should work quickly to draft a national health strategy in collaboration with the government, and focus on managing and coordinating NGOs through performance-based partnership agreements. With this scaffolding in place, the development community can then prioritize the reconstruction of primary health care centers, increasing and retaining health workers, and horizontal integration of immunization services. The final stages should then concentrate on transferring ownership of the health system national institutions, implementing sustainable financing mechanisms, and phasing-out NGO services. Overall, these findings contribute post-conflict health system development by evaluating the process holistically and along a timeline and can be of further use by healthcare managers, policy-makers, and other health professionals.

Keywords: Afghanistan, Cambodia, health system development, health system reconstruction, Mozambique, post-conflict, state-building

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Authors: Baris Can Yalcin

Abstract:

Motion sensors have been commonly used as a valuable component in mechatronic systems, however, many mechatronic designs and applications that need motion sensors cost enormous amount of money, especially high-tech systems. Design of a software for communication protocol between data acquisition card and motion sensor is another issue that has to be solved. This study presents how to design a low cost motion data acquisition setup consisting of MPU 6050 motion sensor (gyro and accelerometer in 3 axes) and Arduino Mega2560 microcontroller. Design parameters are calibration of the sensor, identification and communication between sensor and data acquisition card, interpretation of data collected by the sensor.

Keywords: design, mechatronics, motion sensor, data acquisition

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Authors: M. Novak, E. Munoz, A. Jana, M. Nelemans

Abstract:

Cities and local governments the world over are interested to employ circular strategies as a means to bring about food security, create employment and increase resilience. The selection and implementation of circular strategies is facilitated by modeling the effects of strategies locally and understanding the impacts such strategies have had in other (comparable) cities and how that would translate locally. Urban areas are heterogeneous because of their geographic, economic, social characteristics, governance, and culture. In order to better understand the effect of circular strategies on urban systems, we create a dataset for over 300 cities around the world designed to facilitate circular strategy scenario modeling. This new dataset integrates data from over 20 prominent global national and urban data sources, such as the Global Human Settlements layer and International Labour Organisation, as well as incorporating employment data from over 150 cities collected bottom up from local departments and data providers. The dataset is made to be reproducible. Various clustering techniques are explored in the paper. The result is sets of clusters of cities, which can be used for further research, analysis, and support comparative, regional, and national policy making on circular cities.

Keywords: data integration, urban innovation, cluster analysis, circular economy, city profiles, scenario modelling

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Authors: Malik Imtiaz Ahmad

Abstract:

The prime sources of Islamic Law or Shariah are Quran and Sunnah and is applied to the personal and public affairs of Muslims. Islamic law is deemed to be divine and furnishes a complete code of conduct based upon universal values to build honesty, trust, righteousness, piety, charity, and social justice. The primary focus of this paper was to examine the development of Islamic jurisprudence (Fiqh) over time and its relevance to the field of Islamic finance. This encompassed a comprehensive analysis of the historical context, key legal principles, and their application in contemporary financial systems adhering to Islamic principles. This study aimed to elucidate the deep-rooted connection between Islamic law and finance, offering valuable insights for practitioners and policymakers in the Islamic finance sector. Understanding the historical context and legal underpinnings is crucial for ensuring the compliance and ethicality of modern financial systems adhering to Islamic principles. Fintech solutions are developing fields to accelerate the digitalization of Islamic finance products and services for the harmonization of global investors' mandate. Through this study, we focus on institutional governance that will improve Sharia compliance, efficiency, transparency in decision-making, and Islamic finance's contribution to humanity through the SDGs program. The research paper employed an extensive literature review, historical analysis, examination of legal principles, and case studies to trace the evolution of Islamic law and its contemporary application in Islamic finance, providing a concise yet comprehensive understanding of this intricate relationship. Through these research methodologies, the aim was to provide a comprehensive and insightful exploration of the historical evolution of Islamic law and its relevance to contemporary Islamic finance, thereby contributing to a deeper understanding of this unique and growing sector of the global financial industry.

Keywords: sharia, sequencing Islamic jurisprudence, Islamic congruent marketing, social development goals of Islamic finance

Procedia PDF Downloads 51