Search results for: attraction standards

Authors: Tereza Dolečková

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Following article provides the comparison of international norms and standards formulating personal expenses, and then it illustrates the national concept of personal expenses of the Ministry of Defence. Then a new salary system of soldiers and the importance of the service appraisal in the context of personal expenses of the Ministry of Defence are explained. The first part of the article includes formulation of the approach to the definition of personal expenses within the international norms and standards and also within the Ministry of Defence of the Czech Republic. The structure of employees of the Ministry of Defence of the Czech Republic in years 2012 – 2014 and the amount of military expenses and the share of salary expenses of the Ministry of total expenses of the Ministry are clarified there, also the comparison of the amount of military expenses in chosen member states of the North Atlantic Treaty Organization is done. The salary system of professional soldiers in connection with the amendment of the Act No. 221/1999 Coll. on Professional Soldiers is clarified in the second part of this article. The amendment significantly regulates the salary items of soldiers but changes are also in the service appraisal of soldiers which reflects one of seven salary items of soldiers – the performance bonus. The aim of this article is to clarify different approach to define personal expenses with emphasis on the Ministry of Defence of the Czech Republic which overlaps to the service appraisal of soldiers of the Army of the Czech Republic and their salary system in connection with personal expenses of the Ministry of Defence of the Czech Republic. The efficient and objective system of the service appraisal and the use of its results are connected to the principles of the career advancement; only the best soldiers can advance in the system of the service careers to higher positions. That is why it is necessary to improve the service appraisal so it would provide the maximum information about the performance of a soldier and it would also motivate the soldier in his development. The attention should be paid to the service appraisal of the soldiers of the Army of the Czech Republic to achieve as much objectivity as possible.

Keywords: career, human resource management and development, personal expenses, salary system of soldiers, service appraisal of soldiers, the Army of the Czech Republic

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Authors: Despina Giannadaki, Jos Lelieveld, Andrea Pozzer, John Evans

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Outdoor air pollution by fine particles ranks among the top ten global health risk factors that can lead to premature mortality. Epidemiological cohort studies, mainly conducted in United States and Europe, have shown that the long-term exposure to PM2.5 (particles with an aerodynamic diameter less than 2.5μm) is associated with increased mortality from cardiovascular, respiratory diseases and lung cancer. Fine particulates can cause health impacts even at very low concentrations. Previously, no concentration level has been defined below which health damage can be fully prevented. The World Health Organization ambient air quality guidelines suggest an annual mean PM2.5 concentration limit of 10μg/m3. Populations in large parts of the world, especially in East and Southeast Asia, and in the Middle East, are exposed to high levels of fine particulate pollution that by far exceeds the World Health Organization guidelines. The aim of this work is to evaluate the implementation of recent air quality standards for PM2.5 in the EU, the US and other countries worldwide and estimate what measures will be needed to substantially reduce premature mortality. We investigated premature mortality attributed to fine particulate matter (PM2.5) under adults ≥ 30yrs and children < 5yrs, applying a high-resolution global atmospheric chemistry model combined with epidemiological concentration-response functions. The latter are based on the methodology of the Global Burden of Disease for 2010, assuming a ‘safe’ annual mean PM2.5 threshold of 7.3μg/m3. We estimate the global premature mortality by PM2.5 at 3.15 million/year in 2010. China is the leading country with about 1.33 million, followed by India with 575 thousand and Pakistan with 105 thousand. For the European Union (EU) we estimate 173 thousand and the United States (US) 52 thousand in 2010. Based on sensitivity calculations we tested the gains from PM2.5 control by applying the air quality guidelines (AQG) and standards of the World Health Organization (WHO), the EU, the US and other countries. To estimate potential reductions in mortality rates we take into consideration the deaths that cannot be avoided after the implementation of PM2.5 upper limits, due to the contribution of natural sources to total PM2.5 and therefore to mortality (mainly airborne desert dust). The annual mean EU limit of 25μg/m3 would reduce global premature mortality by 18%, while within the EU the effect is negligible, indicating that the standard is largely met and that stricter limits are needed. The new US standard of 12μg/m3 would reduce premature mortality by 46% worldwide, 4% in the US and 20% in the EU. Implementing the AQG by the WHO of 10μg/m3 would reduce global premature mortality by 54%, 76% in China and 59% in India. In the EU and US, the mortality would be reduced by 36% and 14%, respectively. Hence, following the WHO guideline will prevent 1.7 million premature deaths per year. Sensitivity calculations indicate that even small changes at the lower PM2.5 standards can have major impacts on global mortality rates.

Keywords: air quality guidelines, outdoor air pollution, particulate matter, premature mortality

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Authors: Andrew Hargreaves, Peter Vale, Jonathan Whelan, Carlos Constantino, Gabriela Dotro, Pablo Campo

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As a consequence of their potential to cause harm, there are strong regulatory drivers that require metals to be removed as part of the wastewater treatment process. Bioavailability-based standards have recently been specified for copper (Cu), lead (Pb), nickel (Ni) and zinc (Zn) and are expected to reduce acceptable metal concentrations. In order to comply with these standards, wastewater treatment works may require new treatment types to enhance metal removal and it is, therefore, important to examine potential treatment options. A substantial proportion of Cu, Pb, Ni and Zn in effluent is adsorbed to and/or complexed with macromolecules (eg. proteins, polysaccharides, aminosugars etc.) that are present in the colloidal size fraction. Therefore, technologies such as coagulation-flocculation (CF) that are capable of removing colloidal particles have good potential to enhance metals removal from wastewater. The present study investigated the effectiveness of CF at removing trace metals from humus effluent using the following coagulants; ferric chloride (FeCl3), the synthetic polymer polyethyleneimine (PEI), and the biopolymers chitosan and Tanfloc. Effluent samples were collected from a trickling filter treatment works operating in the UK. Using jar tests, the influence of coagulant dosage and the velocity and time of the slow mixing stage were studied. Chitosan and PEI had a limited effect on the removal of trace metals (<35%). FeCl3 removed 48% Cu, 56% Pb and 41% Zn at the recommended dose of 0.10 mg/L. At the recommended dose of 0.25 mg/L Tanfloc removed 77% Cu, 68% Pb, 18% Ni and 42% Zn. The dominant mechanism for particle removal by FeCl3 was enmeshment in the precipitates (i.e. sweep flocculation) whereas, for Tanfloc, inter-particle bridging was the dominant removal mechanism. Overall, FeCl3 and Tanfloc were found to be most effective at removing trace metals from wastewater.

Keywords: coagulation-flocculation, jar test, trace metals, wastewater

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Authors: Rafael Vicente Salar

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Cities are steadily transforming their productive systems based on value-adding strategies, with the aim of becoming more competitive in a globalized economy. This fact is reflected in inner urban spaces which are increasingly accommodating new economic activities related to knowledge, culture, creativity, and tourism, to the detriment of traditional activities. This is the case of the Trafalgar Garment District (TGD), located in Barcelona´s Eixample Dret neighborhood, an economic urban space historically devoted to the garment wholesale trade. This district is currently experiencing the transformation of its traditional economic specialization. In the last 50 years, external and internal factors have caused, firstly, the disintegration of the Catalonian garment regional cluster. This has resulted in the closure of the majority of metropolitan garment workshops. Secondly, this has also caused either the disappearance of wholesale firms or their relocation to more suitable spaces in the metropolitan area. Specifically, the TGD's economic restructuration is related to the attraction of firms related to the lodging industry and the new economy. In addition, some of the wholesale businesses are adopting new management strategies in order to remain in the TGD. These initiatives are thought to allow them, on one hand, to upgrade their products and, on the other, to reconfigure their internal organization in order to be more competitive.

Keywords: Barcelona, garment district, new economy, tourism, garmen wholesale trade

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Authors: Chanda Burrage

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The past half-century has revealed massive structural, geographic, and technological changes in livestock production. The move, for instance, toward expanding export markets, massive feedlots for the fattening of cattle and improved veterinary standards is a global trend in food animal agribusiness and is apparent in both developed and developing regions. In the Horn of Africa, various breeds of cattle that previously were not considered in economic terms are now treated as commodities and branded for numerous export markets. Formerly a culturally significant exchange good within the subsistence pastoral livelihoods, cattle are now identified as a key economic resource and fully connected to global markets. This study incorporates an ethnographic-commodity chain approach to examine critical issues surrounding regional trade, harmonization of standards, import & export legislation, the role of the private sector, and infrastructure development relative to the Boran cattle breed and Borana pastoralists. The specific sites assessed include the cattle production region of Moyale in southern Ethiopia, feedlots and export abattoirs in Adama, Ethiopia, and quarantines and ports in Djibouti and Somaliland. The goal is to evaluate innovation and modernization outcomes and narratives around Boran cattle production and development and the associate livelihood changes for cattle producers in southern Ethiopia and how the smallholder pastoralists are coping with the multitude of global changes. Inevitably, the inherent pressures related to such changes alter, and may even promote the reconfiguration of identity, while inadvertently contribute to the capacity of smallholder cattle producers to act independently and make their own free choices in sustainability. It is through these processes that local Borana groups may appropriate, bypass, or put to new use available and innovative material resources.

Keywords: globalization, global change, commodification, pastoralism, vulnerability, adaptive capacity

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Authors: Hamza Javar Magnier, Leslie V. Woodcock

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It has been reported that at temperatures above the critical there is no “continuity of liquid and gas”, as originally hypothesized by van der Waals. Rather, both gas and liquid phases, with characteristic properties as such, extend to supercritical temperatures. Each phase is bounded by the locus of a percolation transition, i.e. a higher-order thermodynamic phase change associated with percolation of gas clusters in a large void, or liquid interstitial vacancies in a large cluster. Between these two-phase bounds, it is reported there exists a mesophase that resembles an otherwise homogeneous dispersion of gas micro-bubbles in liquid (foam) and a dispersion of liquid micro-droplets in gas (mist). Such a colloidal-like state of a pure one-component fluid represents a hitherto unchartered equilibrium state of matter besides pure solid, liquid or gas. Here we provide compelling evidence, from molecular dynamics (MD) simulations, for the existence of this supercritical mesophase and its colloidal nature. We report preliminary results of computer simulations for a model fluid using a simplistic representation of atoms or molecules, i.e. a hard-core repulsion with an attraction so short that the atoms are referred to as “adhesive spheres”. Molecular clusters, and hence percolation transitions, are unambiguously defined. Graphics of color-coded clusters show colloidal characteristics of the supercritical mesophase.

Keywords: critical phenomena, mesophase, supercritical, square-well, critical parameters

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Authors: Meenalochana Inguva

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The context: The Center for Preparatory study is one of the strongest and most vibrant academic teaching units of the Sultan Qaboos University (SQU). The Foundation Programme English Language (FPEL) is part of a larger foundation programme which was implemented at SQU in fall 2010. The programme has been designed to prepare the students who have been accepted to study in the university in order to achieve the required educational goals (the learning outcomes) that have been designed according to Oman Academic Standards and published by the Omani Authority for Academic Accreditation (OAAA) for the English language component. The curriculum: At the CPS, the English language curriculum is based on the learning outcomes drafted for each level. These learning outcomes guide the students in meeting what is expected of them by the end of each level. These six levels are progressive in nature and are seen as a continuum. The study: A periodic evaluation of language programmes is necessary to improve the quality of the programmes and to meet the set goals of the programmes. An evaluation may be carried out internally or externally depending on the purpose and context. A self-study programme was initiated at the beginning of spring semester 2015 with a team comprising a total of 11 members who worked with-in the assigned course areas (level and programme specific). Only areas specific to FPEL have been included in the study. The study was divided into smaller tasks and members focused on their assigned courses. The self-study primarily focused on analyzing the programme LOs, curriculum planning, materials used and their relevance against the GFP exit standards. The review team also reflected on the assessment methods and procedures followed to reflect on student learning. The team has paid attention to having standard criteria for assessment and transparency in procedures. A special attention was paid to the staging of LOs across levels to determine students’ language and study skills ability to cope with higher level courses. Findings: The findings showed that most of the LOs are met through the materials used for teaching. Students score low on objective tests and high on subjective tests. Motivated students take advantage of academic support activities others do not utilize the student support activities to their advantage. Reading should get more hours. In listening, the format of the listening materials in CT 2 does not match the test format. Some of the course materials need revision. For e.g. APA citation, referencing etc. No specific time is allotted for teaching grammar Conclusion: The findings resulted in taking actions in bridging gaps. It will also help the center to be better prepared for the external review of its FPEL curriculum. It will also provide a useful base to prepare for the self-study portfolio for GFP standards assessment and future audit.

Keywords: curriculum planning, learning outcomes, reflections, self-evaluation

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Authors: Arash Yousefi

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Experts suggest that relying exclusively on parameters to convey a situation or establish a condition may not be adequate. Assessing and appraising incidents in a system based on accident parameters, such as accident frequency, lost workdays, or fatalities, may not always be precise and occasionally erroneous. The frequency rate of accidents is a metric that assesses the correlation between the number of accidents causing work-time loss due to injuries and the total working hours of personnel over a year. Traditionally, this has been calculated based on one million working hours, but the American Occupational Safety and Health Organization has updated its standards. The new coefficient of 200/000 working hours is now used to compute the frequency rate of accidents. It's crucial to ensure that the total working hours of employees are equally represented when calculating individual event and incident numbers. The accident severity rate is a metric used to determine the amount of time lost or wasted during a given period, often a year, in relation to the total number of working hours. It measures the percentage of work hours lost or wasted compared to the total number of useful working hours, which provides valuable insight into the number of days lost or wasted due to work-related incidents for each working hour. Calculating the severity of an incident can be difficult if a worker suffers permanent disability or death. To determine lost days, coefficients specified in the "tables of days equivalent to OSHA or ANSI standards" for disabling injuries are used. The accident frequency coefficient denotes the rate at which accidents occur, while the accident severity coefficient specifies the extent of damage and injury caused by these accidents. These coefficients are crucial in accurately assessing the magnitude and impact of accidents.

Keywords: incidents, safety, analysis, frequency, severity, injuries, determine

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Authors: Raheleh Saifiabolhassan

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Gardens symbolize human effort to bring Eden to earth and are defined as the purest pleasures and the greatest inspiration for men. According to Persian mythology, a garden called "Paris" is a magical, perfumed place populated by beautiful and angelic creatures. "Pardis" comes from the word "paridaiza," which means "walled garden." Gardening has always been a worldwide attraction due to the abundance of green space, and desert gardens are no exception. Because most historical garden designs use a similar pattern, such as Chahar-Bagh, climate effects have not been considered. The purpose of studying these general designs was to determine whether location and weather conditions are affecting them. So, two gardens were chosen for comparison: a desert (Shahzadeh-Mahan) and a humid garden (Shah) and compared their geometry, irrigation system, entrances, and pavilions. The findings of the study revealed that there are several notable differences among their architectural principles. For example, the desert garden design is introverted with transparent surfaces and a single focal point, while the moderate garden is extraverted with high complexity and multiple perspectives. In conclusion, the study recognizes the richness and significance of the Persian garden concept, which can be applied in many different contexts.

Keywords: Pardis, Chahar-bagh, Persian garden, temperate, humid climate, geometry, pavilion, irrigations, culture

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Authors: Moira Cordiner

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As a result of an Australian university approving a policy to improve the quality of assessment practices, as an academic developer (AD) with expertise in criterion-referenced assessment commenced in 2008. The four-year appointment was to support 40 'champions' in their Schools. This presentation is based on the experiences of a group of Chemistry academics who worked with the AD to develop and implement an honours dissertation rubric. Honours is a research year following a three-year undergraduate year. If the standard of the student's work is high enough (mainly the dissertation) then the student can commence a PhD. What became clear during the process was that much more was at stake than just the successful development and trial of the rubric, including academics' reputations, university rankings and research outputs. Working with the champion-Head of School(HOS) and the honours coordinator, the AD helped them adapt an honours rubric that she had helped create and trial successfully for another Science discipline. A year of many meetings and complex power plays between the two academics finally resulted in a version that was critiqued by the Chemistry teaching and learning committee. Accompanying the rubric was an explanation of grading rules plus a list of supervisor expectations to explain to students how the rubric was used for grading. Further refinements were made until all staff were satisfied. It was trialled successfully in 2011, then small changes made. It was adapted and implemented for Medicine honours with her help in 2012. Despite coming to consensus about statements of quality in the rubric, a few academics found it challenging matching these to the dissertations and allocating a grade. They had had no time to undertake training to do this, or make overt their implicit criteria and standards, which some admitted they were using - 'I know what a first class is'. Other factors affecting grading included: the small School where all supervisors knew each other and the students, meant that friendships and collegiality were at stake if low grades were given; no external examiners were appointed-all were internal with the potential for bias; supervisors’ reputations were at stake if their students did not receive a good grade; the School's reputation was also at risk if insufficient honours students qualified for PhD entry; and research output was jeopardised without enough honours students to work on supervisors’ projects. A further complication during the study was a restructure of the university and retrenchments, with pressure to increase research output as world rankings assumed greater importance to senior management. In conclusion, much more was at stake than developing a usable rubric. The HOS had to be seen to champion the 'new' assessment practice while balancing institutional demands for increased research output and ensuring as many honours dissertations as possible met high standards, so that eventually the percentage of PhD completions and research output rose. It is therefore in the institution's best interest for this cycle to be maintained as it affects rankings and reputations. In this context, are rubrics redundant?

Keywords: explicit and implicit standards, judging quality, university rankings, research reputations

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Authors: D. Diaz, C. Guevara, P. Rey

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This paper contains information about designing, shielding and protocols building in order to avoid ionizing radiation in X-Rays imaging areas as generated by X-Ray, mammography equipment, computed tomography equipment and digital subtraction angiography equipment, according to global standards. Furthermore, tools and elements about infrastructure to improve protection over patients, physicians and staff involved in a diagnostic imaging area are presented. In addition, technical parameters about each machine and the architecture designs and maps are described.

Keywords: imaging area, X-ray, shielding, dose

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Authors: Ana Asratashvili

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One of the main issues of state’s economic policy is the environmental problems. The development of society is implementing by the connection with nature. A human being needs different material resources which must be got by the influence on the nature. This relationship between nature and society is complicated and controversial and it was changing from time to time according to human’s evolution. The imprudent and unreasonable usage of natural resources, scientific-technological revolution and the hard pollution of nature related to it caused the disruption of environmental balance between nature and society which has been made for ages and destructively acted on society and environment. Environmental protection is one of the major issues of the European Union all over the world. The aim of EU environmental policy is to improve ecological conditions. Besides, it aims encouraging of careful and rational usage of natural resources. At the same time, the union tries to raise problems related to environmental protection at the international level. After that when scientists concluded anthropogenic impact of human on the nature causes climate changes, the special attention was paid to the environmental protection by developed countries. Global warming will cause floods, storms, draughts and desertification and to solve these results presumably will cost 20% of World GDP by 2050 for developed countries, if, of course, it does not make strict environmental policy. EU member countries have pretty strict environmental standards. Their defense is observed by different state institutions. According to impacts on nature throughout the world the most polluted fumes are made by electricity facilities (44%), transport (20%), industry (18%), domestic and service sector (17%). The special concern to the issues related to the importance of environment by environmentalists is caused by low self-esteem of population about the problems of environment. According to their mind, population is engaged with daily difficulties so that they don’t react much on environmental problems. Correspondingly, the main task for environmental organizations is to inform population and raise self-esteem about environmental issues.

Keywords: economic policy, environment, technological revolution, pollution, environmental, standards, self-esteem

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Authors: Ibrahim Abdullahi Mohammad

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A library catalogue exists not only as an inventory of the collections of the particular library, but also as a retrieval device. It is provided to assist the library user in finding whatever information or information resources they may be looking for. The paper proposes that this location objective of the library catalogue can only be fulfilled, if the library catalogue is constructed, bearing in mind the information needs and searching behavior of the library user. Comparing AACR2 and RDA viz-a-viz the changes RDA has introduced into bibliographic standards, the paper tries to establish the level of viability of RDA in relation to AACR2.

Keywords: library catalogue, information retrieval, AACR2, RDA

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Authors: Xavier Everaert

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Ever since the publication of “The Problem of Social” cost, Coasean insights on externalities, transaction costs, and the reciprocal nature of harms, have been widely debated. What has been largely neglected however, is the role of technological innovation in the mitigation of negative externalities or transaction costs. Incorporating future uncertainty about negligence standards or expected restitution costs and the profit opportunities these uncertainties reveal to entrepreneurs, allow us to frame problems regarding social costs within the reality of rapid technological evolution.

Keywords: environmental law and economics, entrepreneurship, commons, pollution, wildlife

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Authors: Enkhjargal Bat-Ochir

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The global market of electrical and electronic equipment (EEE) has increasing rapidly while the lifespan of these products has become increasingly shorter. So, e-waste is becoming the world’s fastest growing waste stream. E-waste is a huge problem when it’s not properly disposed of, as these devices contain substances that are harmful to the environment and to human health as they contaminate the land, water, and air. This paper tends to highlight e-waste problem and harmful effects and can grasp the extent of the problem and take the necessary measures to solve it in Mongolia and to improve standards and human health.

Keywords: e -waste, recycle, electrical, Mongolia

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Authors: B. Karabuluter, O. Karaduman

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Traffic management and traffic planning are important issues, especially in big cities. Due to the increase of personal vehicles and the physical constraints of urban roads, the problem of transportation especially in crowded cities over time is revealed. This situation reduces the living standards, and it can put human life at risk because the vehicles such as ambulance, fire department are prevented from reaching their targets. Even if the city planners take these problems into account, emergency planning and traffic management are needed to avoid cases such as traffic congestion, intersections, traffic jams caused by traffic accidents or roadworks. In this study, in smart traffic management issues, proposed solutions using intelligent vehicles acting in cooperation with urban roads are examined. Traffic management is becoming more difficult due to factors such as fatigue, carelessness, sleeplessness, social behavior patterns, and lack of education. However, autonomous vehicles, which remove the problems caused by human weaknesses by providing driving control, are increasing the success of practicing the algorithms developed in city traffic management. Such intelligent vehicles have become an important solution in urban life by using 'swarm intelligence' algorithms and cooperative driving methods to provide traffic flow, prevent traffic accidents, and increase living standards. In this study, studies conducted in this area have been dealt with in terms of traffic jam, intersections, regulation of traffic flow, signaling, prevention of traffic accidents, cooperation and communication techniques of vehicles, fleet management, transportation of emergency vehicles. From these concepts, some taxonomies were made out of the way. This work helps to develop new solutions and algorithms for cities where intelligent vehicles that can perform cooperative driving can take place, and at the same time emphasize the trend in this area.

Keywords: intelligent traffic management, cooperative driving, smart driving, urban road, swarm intelligence, connected vehicles

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Authors: Panisa Panyalert

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This research presents the tourism industry at Nakhon Sawan province in an aspect of developing points of attractions and destinations. The author attempts to empirically analyze the tourist destination, Nakhon Sawan, by using components of the tourism inventory include: attraction, accessibility, accommodation and amenity. An understanding of existing tourism product is very important in order to find out strength and weakness by comparing with the nearby well-known tourist destination, Phitsanulok province. Moreover, the hypothetical evolution of a tourist area will be utilized as a framework for indicating stages of the destination in relation to number of tourists. The study uses secondary data of number of tourist arrivals in Nakhon Sawan from 2008 to 2013 receiving from National Statistical Office and Nakhon Sawan Provincial Administration Organization (NPAO) in order to find the stage of destination development, and an in-depth interview with several open-ended questions would be preferred in order to get deep details of necessary data by video recording with ten respondents. The findings are concentrated on potential places and sites, existing tourism product, strength and weakness, and positioning to assist the province to be the destination of tourists’ mind.

Keywords: destination development, destination management, tourism inventory, tourism product

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Authors: Shuofen Hsu, Ya-Yi Chao, Chao-Wei Li

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This paper investigates the relationship between voluntary audit (hereafter, VA) of semi-annual consolidated financial statements decision and accounting conservatism. In general, there are four kinds of auditors' assurance services, which include audit, review, agreed-upon procedure and compliance engagements base on degree of assurance. The VA work by auditors may not only have the higher audit quality but an important signal of more reliable information than the review work. In Taiwan, The listed companies must prepare the semi-annual consolidated financial statements and with auditors' review before 2012, but some of the listed companies choose the assurance work from review to audit voluntarily. Due to the adoption of International Financial Reporting Standards, the listed companies were required to prepare the second quarterly consolidated financial statements which should be reviewed by auditors since 2013. This rule will change some of the assurance work from audit to review by auditors, and the information asymmetry maybe increased. To control the selection bias, we use two-stage model to test the relationship between VA decision and accounting conservatism. Our empirical results indicate that the VA decision and accounting conservatism have a significant positive relationship in firms with family-controlled. That is, firms with family-controlled are more likely to do VA and to prepare more conservative consolidated financial statements to reduce the information asymmetry, meaning that there is a complementary effect between VA and accounting conservatism for firms with more information asymmetry. But on the contrary, we find that the VA decision and accounting conservatism have a significant negative relationship in firms with professional managers-controlled, meaning that there is a substitution effect between VA and accounting conservatism for firms with less information asymmetry. Finally, the accounting conservatism of consolidated financial statements decrease after the adoption of IFRSs (International Financial Reporting Standards) in Taiwan. It means that the disclosure and transparency of consolidated financial statements had be improved.

Keywords: voluntary audit, accounting conservatism, audit quality, information asymmetry

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Authors: Laura Sour

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Government accounting is an essential instrument of transparency and accountability in public administration, which allows connecting internal management with the implementation of policies and their evaluation by third parties through the construction of indicators on the cost of government. Several countries have adopted the International Public Sector Accounting Standards (IPSAS) as part of their modernization strategy. This document will evaluate the quantity and harmonization of the financial information published in the financial statements of 12 Latin American countries based on what is established in IPSAS 1, 2 and 17. For this, seven types of financial statements are analyzed. published during the period from 2015 to 2019. Based on this information, it will be possible to describe the evolution in the government financial publication to carry out a detailed analysis of the items that have been most transparent in these countries. Finally, the level of harmonization of the financial statements will be studied using the Herfindahl-Hirschman index (IHH) to determine the degree of comparability of the information. To date, the results indicate that the public sector has increased the quantity and harmonization of the financial information published during the study period, but in a heterogeneous way: From the data collected, it has been found that the financial statement published with greater frequency and quantity is the Income Statement (classification of expenses by nature). On the other hand, the most complete reports were published by Costa Rica (2017 to 2019) and Mexico (2016 to 2018), periods during which these countries complied with 92.9 percent of the items analyzed. Although 2017 and 2018 are the years in which the most financial statements were reported, it is important to mention that Mexico is the country that has published the most financial information throughout the entire study period. The use of the IHH is expected to provide accurate information on the quality with which countries have adopted IPSAS within their government accounting systems to promote transparency and accountability in the continent.

Keywords: accounting and auditing, government policy and regulation, harmonization, public sector accounting and audits IPSAS

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Authors: Sudabe Amini, Jamasb Nozari, Somaye Rahimi

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Bark beetles are one of the most destructive groups of pests in the forest and green space. Mediterranean pine Engraver Orthotomicus erosus (Wollston) is the dominant species in the pine forests of Iran. Pine forests are considered a crucial region in the world and need high protection. Although there is no effective control method, mass trapping is the most common method to suppress the bark beetle population. Due to this, from 2018-to 2020, a survey was conducted on bark beetles mass trapping by using two kinds of traps, including pheromone and tree trap. These traps were evaluated in 10 different sites of pine forests. The statistical results proved that significant differences between the pheromone trap and tree trap were observed. It confirmed that the pheromone trap attracted more beetles than the tree trap. The results of this study suggest that the most effective and applicable method in bark beetle’s management of pines forest is using a pheromone trap that suppresses and maintains bark beetle’s population at an economic level, although tree traps attract bark beetles too. In the future, using tree-pheromone traps, which would synergist attraction of more bark beetles, is recommended.

Keywords: bark beetle, pines forest, Orthotomicus erosus, pheromone trap, tree trap

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Authors: Emmanuel Chinaguh, Kehinde Adeosun

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Nigerians die untimely, with 55.75 years of life expectancy, which is 17.45 below the world average of 73.2 (Worldometer, 2020). This is due, among other factors, to the country's limited access to high-quality healthcare. To increase access to good and affordable healthcare services, the National Health Insurance Authority (NHIA) Bill 2022 – which repealed the National Health Insurance Scheme Act 2004 – was passed into law. Applying Jacob Mey’s (2001) pragmatics act (pract) theory, this study explores how NHIA seeks to actualise these healthcare goals by characterising the general situational prototype or pragmemes and pragmatic acts in institutional communications. Data was sourced from the NHIA operational guidelines, which has 147 pages and four sections, and shared posters on NHIA Nigeria Twitter Handle with 14,200 followers. Digital humanities tools, like AntConc and Voyant, were engaged in the data analysis for text encoding and data visualisation. This study identifies these discourse tokens in the data: advertisement and programmes, standards and accreditation, records and information, and offences and penalties. Advertisement and programmes pract facilitating, propagating, prospecting, advising and informing; standards and accreditation, and records and information pract stating, informing and instructing; and offences and penalties pract stating and sanctioning. These practs combined to advance the goals of affordable care and universal accessibility to quality healthcare services. The pragmatic acts were marked by these pragmatic tools: shared situational knowledge (SSK), relevance (REL), reference (REF) and inference (INF). This paper adds to the understanding of health insurance discourse in Nigeria as a mediated social practice that promotes the health of Nigerians.

Keywords: affordable care, NHIA, Nigeria’s health insurance discourse, pragmatic acts.

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Authors: Yung Yau

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'Little people' are those who have extremely short stature as they suffer from rare bone diseases. They are commonly known as 'dwarves' or 'people with dwarfism'. Dwarfism is generally regarded as a type of rare disease for its extremely small odds (~1 in 15,000). On account of its rarity, dwarfism, unlike other types of disability, has attracted relatively little attention from the general public and in various academic fields (e.g. architecture, psychology and sociology) except medical science. In view of the extant research gaps, this study aims to investigate the physical barriers facing the little people in the built environment in Hong Kong. Between November 2017 and July 2018, ten little people or their family members participated in in-depth interviews. Responses of the interviewees were transcribed (i.e., speech being converted to text word for word). Interview data were then analyzed using the interpretative phenomenological analysis methodology developed by J. Smith and others in 2009. The findings of the project reveal that although Hong Kong's built environment has been designed barrier-free pursuant to the prevailing building standards, those standards do not cater to the special anthropometric characteristics of little people. As a result, little people face a lot of challenges when using built facilities. For example, most water closets, urinals, and wash hand basins are not fit for little people's use. As indicated by the project findings, we are still far away from providing a discrimination-free and barrier-free living environment for the little people in Hong Kong. To make Hong Kong society more inclusive to the little people, there is a need for further tailored building design. A set of building design principles for better inclusion of the little people in our society are highlighted. These principles include 'the building design should accommodate individuals with different heights' and 'the building design should allow individuals to use comfortably and efficiently with a minimum of fatigue'. At the end of the paper, the author also calls for an agenda for further studies. For instance, we need an anthropometric study on little people for developing practical building design guidelines.

Keywords: dwarfism, little people, inclusive buildings, people with disabilities, social sustainability

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Authors: Eirini Konstanta, Cedric Gouedard, Aggeliki Delimitsou, Stefania Patera, Samuel Murray

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Introduction: Quality reference DNA standards (QRS) for molecular testing by next-generation sequencing (NGS) are essential for accurate quantitation of copy number variations (CNV) for germline and variant allelic frequencies (VAF) for somatic analyses. Objectives: Presently, several molecular analytics for oncology patients are reliant upon quantitative metrics. Test validation and standardisation are also reliant upon the availability of surrogate control materials allowing for understanding test LOD (limit of detection), sensitivity, specificity. We have developed a dual calibration platform allowing for QRS pairs to be included in analysed DNA samples, allowing for accurate quantitation of CNV and VAF metrics within and between patient samples. Methods: QRS™ blocks up to 500nt were designed for common NGS panel targets incorporating ≥ 2 identification tags (IDTDNA.com). These were analysed upon spiking into gDNA, somatic, and ctDNA using a proprietary CalSuite™ platform adaptable to common LIMS. Results: We demonstrate QRS™ calibration reproducibility spiked to 5–25% at ± 2.5% in gDNA and ctDNA. Furthermore, we demonstrate CNV and VAF within and between samples (gDNA and ctDNA) with the same reproducibility (± 2.5%) in a clinical sample of lung cancer and HBOC (EGFR and BRCA1, respectively). CNV analytics was performed with similar accuracy using a single pair of QRS calibrators when using multiple single targeted sequencing controls. Conclusion: Dual paired QRS™ calibrators allow for accurate and reproducible quantitative analyses of CNV, VAF, intrinsic sample allele measurement, inter and intra-sample measure not only simplifying NGS analytics but allowing for monitoring clinically relevant biomarker VAF across patient ctDNA samples with improved accuracy.

Keywords: calibrator, CNV, gene copy number, VAF

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Authors: Lama Ajinah

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Luxury brands witnessed continuous growth which followed women’s desire towards individual distinctiveness and social glare. Bags are a woman’s best friend either for aesthetic or functional purposes when she leaves her home for leisure or work. One way of women constant aspiration for being distinguished while reflecting their wealth is through handbags. Subsequently, the demand and attraction by consumers towards the dazzle of luxurious brands for personal pleasure and social status have flourished. According to the literature review, a visual analysis on luxury brands has been explored yet a focus on bags was not discussed in details. Hence, a deep analysis will be dedicated on the two segments by showcasing examples of high-end bag advertising. The research is conducted to understand advertising strategies used in promoting for luxurious products. Furthermore, the paper explores the definition of the term luxury, the condition in which it is used in, and the visual language used along with the term. As luxury is an indicator of superior satisfaction, it is obtained on two levels: a personal and a social level. The examples of luxury brand ads are selected from the last five years to uncover the latest, most common strategies used to promote for luxurious brands. The methods employed in this paper consist of literature review, semiotic analysis, and content analysis. The researcher concludes with revealing the methods used in advertising while categorizing them into various themes.

Keywords: advertising, brands, fashion, graphic design, luxury, semiotic analysis, semiology, visual analysis, visual communication

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Authors: Nona Mirzamohammadi, Bahram Nasernejad

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This work mainly focuses on studying the mechanism governing the adsorption of tetraethylammonium bromide, a short-chain quaternary ammonium salt, on the surface of natural zeolite and to characterize modified and raw zeolites in order to study the removal of nitrate anions from water. Natural clinoptilolite, as the most common zeolite, was chosen and modified in an ultrasonication process using tetraethylammonium bromide, subsequent to being contacted with NaCl solutions. FT-IR studies indicated a peak attributed to the stretching vibrations of the –CH₂ group in the molecule of tetraethylammonium bromide in the spectrum of the modified sample. Moreover, the SEM images showed some obvious changes in the surface morphology and crystallinity of clinoptilolite after being modified. Batch adsorption experiments show that the modified zeolite is capable of removing nitrate anions, and the predominant removal mechanism is suggested to be a combination of electrostatic attraction and ion exchange since the results from the zeta potential analysis showed a decrease in the net negative charge of clinoptilolite after modification, while bromide ions were detected in the modified sample in the µXRF analysis.

Keywords: adsorption, clinoptilolite, short-chain quaternary ammonium salt, tetraethylammoniumbromide, ultrasonication

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Authors: A.I. Adeyemo

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Ikogosi warm spring results from a complex mechanical and chemical forces that generates internal heat in the rocks forming a warm and cold water at the same geographical location at the same time. From time immemorial, the local community had thought, it to be the work of a deity, and they were worshipping the spring. This complex phenomenon has been a source of tourist attraction to both local and international tourists over the years. 450 copies of a structured questionnaire were given out, and a total of 500 respondents were interviewed. The result showed that ikogosi warm spring impacts the community positively by providing employment to the teeming youths, and it provides income to traders. The result shows that 66% of the respondents confirmed that it increased their income and that transportation business increased more than 73%.the level of enlightenment and socialization increased greatly in the community. However, it also impacted the community negatively as it increased crime rates such as stealing, kidnapping, prostitution, and unwanted pregnancy among the secondary school girls and the other teenagers. Generally, 50% of the respondents reported that tourism in the warm spring results in insecurity in the community. IT also increased environmental problems such as noise and waste pollutions; the continuous movement on the land results in soil compartment leading to erosion, and leaching, which also results in loss of soil fertility. It was concluded that if the potentials of the spring are fully tapped, it will be a good avenue for income generation to the country.

Keywords: community, Ikogosi, revenue, warm spring

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Authors: Chengwei Wang, Shuqing Xu, Philipp M. Schlüter

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The genus Ophrys is remarkable for its mimicry, flower-lip closely resembling pollinator females in a species-specific manner. Therefore, floral traits associated with pollinator attraction, especially scent, are suitable models for investigating the molecular basis of adaption, speciation, and evolution. Within the two Ophrys species groups: O. sphegodes (S) and O. fusca (F), pollinator shifts among the same insect species have taken place. Preliminary data suggest that they involve a comparable hydrocarbon profile in their scent, which is mainly composed of alkanes and alkenes. Genes encoding stearoyl-acyl carrier protein desaturases (SAD) involved in alkene biosynthesis have been identified in the S group. This study aims to investigate the control and parallel evolution of ecologically significant alkene production in Ophrys. Owing to the central role those SAD genes play in determining positioning of the alkene double-bonds, a detailed understanding of their functional mechanism and of regulatory aspects is of utmost importance. We have identified 5 transcription factors potentially related to SAD expression in O. sphegodes which belong to the MYB, GTE, WRKY, and MADS families. Ultimately, our results will contribute to understanding genes important in the regulatory control of floral scent synthesis.

Keywords: floral traits, transcription factors, biosynthesis, parallel evolution

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Authors: Supattra Suanlim

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Nonthaburi province is one of the provinces in the central region of Thailand. There is the Chao Phraya River, which is a large and important river of Thailand passing through the province. With the way of life and social changes since the past. There is a digging canal called Lat canal or Om canal, communities along the canal have dense settlements. Important in life and culture. This research has 3 objectives as follows. 1.To explore cultural and ecotourism attractions in the Om Nont canal area. 2.To explore the facilities in the Om Nont canal tourist attraction. To suggest facilities for tourist attractions in the Om Nont canal, Nonthaburi, Thailand. This research is a qualitative research, using research methods by collecting data and surveying tourist attractions by water traffic. The results of the research can be concluded that There are 21 tourist attractions that have the potential to welcome tourists who want to travel cultural. 16 temples or places of worship, 2 government offices, 1 market, 2 landmarks. Each should be improved to increase the potential of the paths. There should be improvements in the road landscape that is a connection to water traffic. Districts should have signage and signage installation within tourist sites and have guidelines for architectural improvements. And the Nodes should improve the public space of the community. Such as the Nonthaburi pier area to have the idea of designing a tourist center Provide information in both Thai and English.

Keywords: Community, Cultural, Ecotourism, Facility

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Authors: Marian Ubaldo, Venise Gonzales, Aileen Lovendino

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In response to an identified need in the psychological literature for current research on topics related to same-sex lived experiences, the study aims to give knowledge about Non-mainstream Gay and Non-mainstream Lesbian, or those homosexuals who do not conform with norms, in relation to courtship than to focus on heterosexuals’ courtship. Moreover, the aim of this study is to explore the experience of courtship as it is mediated by the personal meanings that Non-mainstream Homosexuals attribute to it. Also, a comparison of courtship between Non-mainstream Gays and Non-mainstream Lesbians covers the study. A total of ten self-identified Non-mainstream gay and lesbian participated in the study and was interviewed with an open ended question. Interpretative Phenomenological Analysis was used in the study to capture the quality and texture of individual lived experiences. The results revealed similarities and differences in the lived experiences of Non-mainstream Gays and Lesbians when compared. The research findings have found that the research participants lived experiences in relation with Courtship are somehow similar and only differ in terms of sexual attraction. Non-mainstream Gays tend to follow a more sexual dating script while Non-mainstream Lesbians builds relationship through friendship or follows a ‘friendship’ script. Findings were compared with literature on dating and relationships with a large population of Gays and Lesbians to identify points of consistency and inconsistency. The implication of the results and recommendation for future researcher were given.

Keywords: non-mainstream gays, non-mainstream lesbian, courtship, heteronormativity, dating script

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Authors: Imam Asrowardi, Septafiansyah Dwi Putra, Eko Subyantoro

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Process assessments can improve IT service management system (IT SMS) processes but the assessment method is not always transparent. This paper outlines a project to develop a solution- mediated process assessment tool to enable transparent and objective SMS process assessment. Using the international standards for SMS and process assessment, the tool is being developed following the International standard approach in collaboration and evaluate by expert judgment from committee members and ITSM practitioners.

Keywords: SMS, tools evaluation, ITIL, ISO service

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