Search results for: governance structure
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8437

Search results for: governance structure

8047 Analyzing the Investment Decision and Financing Method of the French Small and Medium-Sized Enterprises

Authors: Eliane Abdo, Olivier Colot

Abstract:

SMEs are always considered as a national priority due to their contribution to job creation, innovation and growth. Once the start-up phase is crossed with encouraging results, the company enters the phase of growth. In order to improve its competitiveness, maintain and increase its market share, the company is in the necessity even the obligation to develop its tangible and intangible investments. SMEs are generally closed companies with special and critical financial situation, limited resources and difficulty to access the capital markets; their shareholders are always living in a conflict between their independence and their need to increase capital that leads to the entry of new shareholder. The capital structure was always considered the core of research in corporate finance; moreover, the financial crisis and its repercussions on the credit’s availability, especially for SMEs make SME financing a hot topic. On the other hand, financial theories do not provide answers to capital structure’s questions; they offer tools and mode of financing that are more accessible to larger companies. Yet, SME’s capital structure can’t be independent of their governance structure. The classic financial theory supposes independence between the investment decision and the financing decision. Thus, investment determines the volume of funding, but not the split between internal or external funds. In this context, we find interesting to study the hypothesis that SMEs respond positively to the financial theories applied to large firms and to check if they are constrained by conventional solutions used by large companies. In this context, this research focuses on the analysis of the resource’s structure of SME in parallel with their investments’ structure, in order to highlight a link between their assets and liabilities structure. We founded our conceptual model based on two main theoretical frameworks: the Pecking order theory, and the Trade Off theory taking into consideration the SME’s characteristics. Our data were generated from DIANE database. Five hypotheses were tested via a panel regression to understand the type of dependence between the financing methods of 3,244 French SMEs and the development of their investment over a period of 10 years (2007-2016). The results show dependence between equity and internal financing in case of intangible investments development. Moreover, this type of business is constraint to financial debts since the guarantees provided are not sufficient to meet the banks' requirements. However, for tangible investments development, SMEs count sequentially on internal financing, bank borrowing, and new shares issuance or hybrid financing. This is compliant to the Pecking Order Theory. We, therefore, conclude that unlisted SMEs incur more financial debts to finance their tangible investments more than their intangible. However, they always prefer internal financing as a first choice. This seems to be confirmed by the assumption that the profitability of the company is negatively related to the increase of the financial debt. Thus, the Pecking Order Theory predictions seem to be the most plausible. Consequently, SMEs primarily rely on self-financing and then go, into debt as a priority to finance their financial deficit.

Keywords: capital structure, investments, life cycle, pecking order theory, trade off theory

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8046 Urban and Rural Population Pyramids in Georgia Since 1950’s

Authors: Shorena Tsiklauri, Avtandil Sulaberidze, Nino Gomelauri

Abstract:

In the years followed independence, an economic crisis and some conflicts led to the displacement of many people inside Georgia. The growing poverty, unemployment, low income and its unequal distribution limited access to basic social service have had a clear direct impact on Georgian population dynamics and its age-sex structure. Factors influencing the changing population age structure and urbanization include mortality, fertility, migration and expansion of urban. In this paper presents the main factors of changing the distribution by urban and rural areas. How different are the urban and rural age and sex structures? Does Georgia have the same age-sex structure among their urban and rural populations since 1950s?

Keywords: age and sex structure of population, georgia, migration, urban-rural population

Procedia PDF Downloads 385
8045 2D Structured Non-Cyclic Fuzzy Graphs

Authors: T. Pathinathan, M. Peter

Abstract:

Fuzzy graphs incorporate concepts from graph theory with fuzzy principles. In this paper, we make a study on the properties of fuzzy graphs which are non-cyclic and are of two-dimensional in structure. In particular, this paper presents 2D structure or the structure of double layer for a non-cyclic fuzzy graph whose underlying crisp graph is non-cyclic. In any graph structure, introducing 2D structure may lead to an inherent cycle. We propose relevant conditions for 2D structured non-cyclic fuzzy graphs. These conditions are extended even to fuzzy graphs of the 3D structure. General theoretical properties that are studied for any fuzzy graph are verified to 2D structured or double layered fuzzy graphs. Concepts like Order, Degree, Strong and Size for a fuzzy graph are studied for 2D structured or double layered non-cyclic fuzzy graphs. Using different types of fuzzy graphs, the proposed concepts relating to 2D structured fuzzy graphs are verified.

Keywords: double layered fuzzy graph, double layered non–cyclic fuzzy graph, order, degree and size

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8044 The Typology of Social Enterprise: Case Study of Community-Development Enterprise in Indonesia

Authors: Aluisius Pratono, Deddy Marciano, Suyanto Suyanto

Abstract:

The emerging model of community development social enterprise is one of the social enterprise models. However, a precise view of the community development enterprise is still lacking. Hence, this study was aimed at deepening the concept of the community development social enterprise model at the place management and development context. Multiple case studies in Indonesia context were observed to explore the typical criteria of the community development enterprise model in place-making practices. The research paradigm used interpretative approach, which involves dialectic process between the researchers and research participants. This study highlights some principles in the community-development enterprise, which cover an entrepreneurial dimension, social goals, participatory governance, and co-management. The result makes a contribution to conceptual literature occurs at the criteria of social enterprises by highlighting the typology of community development enterprise.

Keywords: community development enterprise, social purposes, economic project, participatory governance

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8043 Fighting COVID-19: Lessons and Experience from the World’s Largest Economies

Authors: Xiaowen Zhang, Wanda Luen-Wun Siu

Abstract:

The paper reviews the insights gained in combating COVID-19 in the US, Japan, and China. After evaluation and investigation, we found that China’s and Japan’s experience of fighting COVID-19 is commendable. The Chinese government and the Japanese administration have implemented highly effective governance and public health course of action to fight COVID-19. Government-led epidemic control with a staunch belief in science can roll out effective pandemic control strategies. In contrast, the US failed to react to COVID-19 effectively. The relaxed public health measures of ending shutdowns prematurely were not working. When the US keeps business open after the spring shutdown, COVID-19 cases are soaring. Such experiences inform us effective governance and a mandatory and stricter approach can better curb a pandemic than milder measures in handling a public health emergency. And China and Japan, where collectivistic culture reins, can better maneuver a public health crisis with collective efforts.

Keywords: US, China, Japan, COVID-19

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8042 Effects of an Economic Recession on Executive Compensation: A Panel Analysis of Listed Companies in Brazil

Authors: Joaquim Rubens Fontes-Filho, Felipe Buchbinder, Marcelo Desterro

Abstract:

The study aims to identify the effects of an economic recession on the compensation of executives of listed companies. Market-based and labor environment explanations have received particular attention, both to explain the reasons for a growth in this compensation and to indicate that they may increase agency problems rather than mitigate them. In this sense, labor forces, especially related to the market for executives, contribute to defining the terms of compensation packages and represent a significant external control mechanism to moderate agency problems, but may be of little effect if the executives are entrenched and concentrate enough power to have a say in his/her compensation. Based on a five-year data panel related to executive compensation in 250 listed companies in Brazil, we examine whether the economic recession in the last two years produced any impact in this compensation, controlling for the sector and level of governance of the company.

Keywords: agency problems, executive compensation, control mechanisms, corporate governance

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8041 Measurement Tools of the Maturity Model for IT Service Outsourcing in Higher Education Institutions

Authors: Victoriano Valencia García, Luis Usero Aragonés, Eugenio J. Fernández Vicente

Abstract:

Nowadays, the successful implementation of ICTs is vital for almost any kind of organization. Good governance and ICT management are essential for delivering value, managing technological risks, managing resources and performance measurement. In addition, outsourcing is a strategic IT service solution which complements IT services provided internally in organizations. This paper proposes the measurement tools of a new holistic maturity model based on standards ISO/IEC 20000 and ISO/IEC 38500, and the frameworks and best practices of ITIL and COBIT, with a specific focus on IT outsourcing. These measurement tools allow independent validation and practical application in the field of higher education, using a questionnaire, metrics tables, and continuous improvement plan tables as part of the measurement process. Guidelines and standards are proposed in the model for facilitating adaptation to universities and achieving excellence in the outsourcing of IT services.

Keywords: IT governance, IT management, IT services, outsourcing, maturity model, measurement tools

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8040 Research on Container Housing: A New Form of Informal Housing on Urban Temporary Land

Authors: Lufei Mao, Hongwei Chen, Zijiao Chai

Abstract:

Informal housing is a widespread phenomenon in developing countries. In many newly-emerging cities in China, rapid urbanization leads to an influx of population as well as a shortage of housing. Under this background, container housing, a new form of informal housing, gradually appears on a small scale on urban temporary land in recent years. Container housing, just as its name implies, transforms containers into small houses that allow migrant workers group to live in it. Scholars in other countries have established sound theoretical frameworks for informal housing study, but the research fruits seem rather limited on this small scale housing form. Unlike the cases in developed countries, these houses, which are outside urban planning, bring about various environmental, economic, social and governance issues. Aiming to figure out this new-born housing form, a survey mainly on two container housing settlements in Hangzhou, China was carried out to gather the information of them. Based on this thorough survey, the paper concludes the features and problems of infrastructure, environment and social communication of container housing settlements. The result shows that these containers were lacking of basic facilities and were restricted in a small mess temporary land. Moreover, because of the deficiency in management, the rental rights of these containers might not be guaranteed. Then the paper analyzes the factors affecting the formation and evolution of container housing settlements. It turns out that institutional and policy factors, market factors and social factors were the main three factors that affect the formation. At last, the paper proposes some suggestions for the governance of container housing and the utility pattern of urban temporary land.

Keywords: container housing, informal housing, urban temporary land, urban governance

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8039 Gender Supportive Systems-Key to Good Governance in Agriculture: Challenges and Strategies

Authors: Padmaja Kaja, Kiran Kumar Gellaboina

Abstract:

A lion’s share of agricultural work is contributed by women in India as it is the case in many developing countries, yet women are not securing the pride as a farmer. Many policies are supporting women empowerment in India, especially in agriculture sector considering the importance of sustainable food security. However these policies many times failed to achieve the targeted results of mainstreaming gender. Implementing the principles of governance would lead to gender equality in agriculture. This paper deals with the social norms and obligations prevailed with reference to Indian context which abstain women from having resources. This paper is formulated by using primary research done in eight districts of Telangana and Andhra Pradesh states of India supported by secondary research. Making amendments to Hindu Succession Act in united Andhra Pradesh much prior to the positioning of the amended act in the whole country lead to a better land holding a share of women in Andhra Pradesh. The policies like registering government distributed lands in the name of women in the state also have an added value. However, the women participation in decision-making process in agriculture is limited in elite families when compared to socially under privileged families, further too it was higher in drought affected districts like Mahbubnagar in Telangana when compared to resource-rich East Godavari district in Andhra Pradesh. Though National Gender Resource Centre for Agriculture (NGRCA) at centre and Gender Cells in the states were established a decade ago, extension reach to the women farmers is still lagging behind. Capturing the strength of women self groups in India especially in Andhra Pradesh to link up with agriculture extension might improve the extension reach of women farmers. Maintenance of micro level women data sets, creating women farmers networks with government departments like agriculture, irrigation, revenue and formal credit institutes would result in good governance to mainstream gender in agriculture. Further to add that continuous monitoring and impact assessments of the programmes and projects for gender inclusiveness would reiterate the government efforts.

Keywords: food security, gender, governance, mainstreaming

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8038 Ice Load Measurements on Known Structures Using Image Processing Methods

Authors: Azam Fazelpour, Saeed R. Dehghani, Vlastimil Masek, Yuri S. Muzychka

Abstract:

This study employs a method based on image analyses and structure information to detect accumulated ice on known structures. The icing of marine vessels and offshore structures causes significant reductions in their efficiency and creates unsafe working conditions. Image processing methods are used to measure ice loads automatically. Most image processing methods are developed based on captured image analyses. In this method, ice loads on structures are calculated by defining structure coordinates and processing captured images. A pyramidal structure is designed with nine cylindrical bars as the known structure of experimental setup. Unsymmetrical ice accumulated on the structure in a cold room represents the actual case of experiments. Camera intrinsic and extrinsic parameters are used to define structure coordinates in the image coordinate system according to the camera location and angle. The thresholding method is applied to capture images and detect iced structures in a binary image. The ice thickness of each element is calculated by combining the information from the binary image and the structure coordinate. Averaging ice diameters from different camera views obtains ice thicknesses of structure elements. Comparison between ice load measurements using this method and the actual ice loads shows positive correlations with an acceptable range of error. The method can be applied to complex structures defining structure and camera coordinates.

Keywords: camera calibration, ice detection, ice load measurements, image processing

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8037 The Market Structure Simulation of Heterogenous Firms

Authors: Arunas Burinskas, Manuela Tvaronavičienė

Abstract:

Although the new trade theories, unlike the theories of an industrial organisation, see the structure of the market and competition between enterprises through their heterogeneity according to various parameters, they do not pay any particular attention to the analysis of the market structure and its development. In this article, although we relied mainly on models developed by the scholars of new trade theory, we proposed a different approach. In our simulation model, we model market demand according to normal distribution function, while on the supply side (as it is in the new trade theory models), productivity is modeled with the Pareto distribution function. The results of the simulation show that companies with higher productivity (lower marginal costs) do not pass on all the benefits of such economies to buyers. However, even with higher marginal costs, firms can choose to offer higher value-added goods to stay in the market. In general, the structure of the market is formed quickly enough and depends on the skills available to firms.

Keywords: market, structure, simulation, heterogenous firms

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8036 The Political Economy of the Global Climate Change Adaptation Initiatives: A Case Study on the Global Environmental Facility

Authors: Anar Koli

Abstract:

After the Paris agreement in 2015, a comprehensive initiative both from the developed and developing countries towards the adaptation to climate change is emerging. The Global Environmental Facility (GEF), which is financing a global portfolio of adaptation projects and programs in over 124 countries is playing a significant role to a new financing framework that included the concept of “climate-resilient development”. However, both the adaptation and sustainable development paradigms remain continuously contested, especially the role of the multilateral institutions with their technical and financial assistance to the developing world. Focusing on the adaptation initiatives of the GEF, this study aims to understand to what extent the global multilateral institutions, particularly the GEF is contributing to the climate-resilient development. From the political ecology perspective, the argument of this study is that the global financial framework is highly politicized, and understanding the contribution of the global institutions of the global climate change needs to be related both from the response and causal perspectives. A holistic perspective, which includes the contribution of the GEF as a response to the climate change and as well the cause of global climate change, are needed to understand the broader environment- political economic relation. The study intends to make a critical analysis of the way in which the political economy structure and the environment are related along with the social and ecological implications. It does not provide a narrow description of institutional responses to climate change, rather it looks at how the global institutions are influencing the relationship of the global ecologies and economies. This study thus developed a framework combining the global governance and the political economy perspective. This framework includes environment-society relation, environment-political economy linkage, global institutions as the orchestra, and division between the North and the South. Through the analysis of the GEF as the orchestra of the global governance, this study helps to understand how GEF is coordinating the interactions between the North and the South and responding the global climate resilient development. Through the other components of the framework, the study explains how the role of the global institutions is related to the cause of the human induced global climate change. The study employs a case study based on both the quantitative and qualitative data. Along with the GEF reports and data sets, this study draws from an eclectic range of literature from a range of disciplines to explain the broader relation of the environment and political economy. Based on a case study on GEF, the study found that the GEF has positive contributions in bringing developing countries’ capacity in terms of sustainable development goal, local institutional development. However, through a critical holistic analysis, this study found that this contribution to the resilient development helps the developing countries to conform the fossil fuel based capitalist political economy. The global governance institution is contributing both to the pro market based environment society relation and, to the consequences of this relation.

Keywords: climate change adaptation, global environmental facility (GEF), political economy, the north -south relation

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8035 Leveraging Mobile Apps for Citizen-Centric Urban Planning: Insights from Tajawob Implementation

Authors: Alae El Fahsi

Abstract:

This study explores the ‘Tajawob’ app's role in urban development, demonstrating how mobile applications can empower citizens and facilitate urban planning. Tajawob serves as a digital platform for community feedback, engagement, and participatory governance, addressing urban challenges through innovative tech solutions. This research synthesizes data from a variety of sources, including user feedback, engagement metrics, and interviews with city officials, to assess the app’s impact on citizen participation in urban development in Morocco. By integrating advanced data analytics and user experience design, Tajawob has bridged the communication gap between citizens and government officials, fostering a more collaborative and transparent urban planning process. The findings reveal a significant increase in civic engagement, with users actively contributing to urban management decisions, thereby enhancing the responsiveness and inclusivity of urban governance. Challenges such as digital literacy, infrastructure limitations, and privacy concerns are also discussed, providing a comprehensive overview of the obstacles and opportunities presented by mobile app-based citizen engagement platforms. The study concludes with strategic recommendations for scaling the Tajawob model to other contexts, emphasizing the importance of adaptive technology solutions in meeting the evolving needs of urban populations. This research contributes to the burgeoning field of smart city innovations, offering key insights into the role of digital tools in facilitating more democratic and participatory urban environments.

Keywords: smart cities, digital governance, urban planning, strategic design

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8034 Moderating Effects of Family Structure on College Achievement

Authors: Jennifer Knudsen

Abstract:

This study observes the moderating effects of family structure on College Achievement across cohorts. Over the past half-century, social stigmas surrounding non-traditional families have shifted, as they make up an increasing proportion of American families. Using the General Social Survey, this study employs a varying coefficient model to test if family structure moderates the effects of other background variables on respondents’ educational attainment. Initial analysis suggests that living in alternative family arrangements has an increasingly negative effect on college achievement, whereas living in an intact family with a mother and father has a positive effect on college achievement.

Keywords: education, family, college, family structure

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8033 Non-Linear Numerical Modeling of the Interaction of Twin Tunnels-Structure

Authors: A. Bayoumi, M. Abdallah, F. Hage Chehade

Abstract:

Structures on the ground surface bear impact from the tunneling-induced settlement, especially when twin tunnels are constructed. The tunneling influence on the structure is considered as a critical issue based on the construction procedure and relative position of tunnels. Lebanon is suffering from a traffic phenomenon caused by the lack of transportation systems. After several traffic counts and geotechnical investigations in Beirut city, efforts aim for the construction of tunneling systems. In this paper, we present a non-linear numerical modeling of the effect of the twin tunnels constructions on the structures located at soil surface for a particular site in Beirut. A parametric study, which concerns the geometric configuration of tunnels, the distance between their centers, the construction order, and the position of the structure, is performed. The tunnel-soil-structure interaction is analyzed by using the non-linear finite element modeling software PLAXIS 2D. The results of the surface settlement and the bending moment of the structure reveal significant influence when the structure is moved away, especially in vertical aligned tunnels.

Keywords: bending moment, elastic modulus, horizontal twin tunnels, soil, structure location, surface settlement, vertical twin tunnels

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8032 Process Driven Architecture For The ‘Lessons Learnt’ Knowledge Sharing Framework: The Case Of A ‘Lessons Learnt’ Framework For KOC

Authors: Rima Al-Awadhi, Abdul Jaleel Tharayil

Abstract:

On a regular basis, KOC engages into various types of Projects. However, due to very nature and complexity involved, each project experience generates a lot of ‘learnings’ that need to be factored into while drafting a new contract and thus avoid repeating the same mistakes. But, many a time these learnings are localized and remain as tacit leading to scope re-work, larger cycle time, schedule overrun, adjustment orders and claims. Also, these experiences are not readily available to new employees leading to steep learning curve and longer time to competency. This is to share our experience in designing and implementing a process driven architecture for the ‘lessons learnt’ knowledge sharing framework in KOC. It high-lights the ‘lessons learnt’ sharing process adopted, integration with the organizational processes, governance framework, the challenges faced and learning from our experience in implementing a ‘lessons learnt’ framework.

Keywords: lessons learnt, knowledge transfer, knowledge sharing, successful practices, Lessons Learnt Workshop, governance framework

Procedia PDF Downloads 555
8031 Corruption and the Entrenchment of the Rule of Law in Nigeria

Authors: Grace Titilayo, Kolawole-Amao

Abstract:

Influence and authority of law within society should be respected by all and sundry regardless of individual status. Rule of law implies that every citizen is subject to the law. In a society governed by the rule of law, government and its officials and agents are also held subject to and accountable under the law. Law should not be employed to suit individual tenets. Where the rule of law operates, the government is the government of law and not of men. Corruption is a factor that kills the growth of the rule of law. Where corruption flourishes, the rule of law fails, simply put, corruption is a threat to the rule of law. It bastardized and undermines the rule of law and good governance principles - where men rule at their discretion rather than the use of the rule of law which makes governance processes ineffective. Corruption is prevalent all over the world, and has extremely far reaching effects. Many of the world’s greatest challenges have been amplified by corruption, for example poverty, unequal distribution of wealth and resources, and world hunger and it weakens the application and the entrenchment of the rule of law. It saps citizens' trust in their governments and undercuts government credibility. This paper will discuss the rule of law in the present democratic system in Nigeria, the impact of corruption on the rule of law in Nigeria and how corruption undermines and subverts the entrenchment of the rule of law in the present day Nigeria.

Keywords: rule of law, corruption, Nigeria, influence, authority

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8030 The Relevance of Community Involvement in Flood Risk Governance Towards Resilience to Groundwater Flooding. A Case Study of Project Groundwater Buckinghamshire, UK

Authors: Claude Nsobya, Alice Moncaster, Karen Potter, Jed Ramsay

Abstract:

The shift in Flood Risk Governance (FRG) has moved away from traditional approaches that solely relied on centralized decision-making and structural flood defenses. Instead, there is now the adoption of integrated flood risk management measures that involve various actors and stakeholders. This new approach emphasizes people-centered approaches, including adaptation and learning. This shift to a diversity of FRG approaches has been identified as a significant factor in enhancing resilience. Resilience here refers to a community's ability to withstand, absorb, recover, adapt, and potentially transform in the face of flood events. It is argued that if the FRG merely focused on the conventional 'fighting the water' - flood defense - communities would not be resilient. The move to these people-centered approaches also implies that communities will be more involved in FRG. It is suggested that effective flood risk governance influences resilience through meaningful community involvement, and effective community engagement is vital in shaping community resilience to floods. Successful community participation not only uses context-specific indigenous knowledge but also develops a sense of ownership and responsibility. Through capacity development initiatives, it can also raise awareness and all these help in building resilience. Recent Flood Risk Management (FRM) projects have thus had increasing community involvement, with varied conceptualizations of such community engagement in the academic literature on FRM. In the context of overland floods, there has been a substantial body of literature on Flood Risk Governance and Management. Yet, groundwater flooding has gotten little attention despite its unique qualities, such as its persistence for weeks or months, slow onset, and near-invisibility. There has been a little study in this area on how successful community involvement in Flood Risk Governance may improve community resilience to groundwater flooding in particular. This paper focuses on a case study of a flood risk management project in the United Kingdom. Buckinghamshire Council is leading Project Groundwater, which is one of 25 significant initiatives sponsored by England's Department for Environment, Food and Rural Affairs (DEFRA) Flood and Coastal Resilience Innovation Programme. DEFRA awarded Buckinghamshire Council and other councils 150 million to collaborate with communities and implement innovative methods to increase resilience to groundwater flooding. Based on a literature review, this paper proposes a new paradigm for effective community engagement in Flood Risk Governance (FRG). This study contends that effective community participation can have an impact on various resilience capacities identified in the literature, including social capital, institutional capital, physical capital, natural capital, human capital, and economic capital. In the case of social capital, for example, successful community engagement can influence social capital through the process of social learning as well as through developing social networks and trust values, which are vital in influencing communities' capacity to resist, absorb, recover, and adapt. The study examines community engagement in Project Groundwater using surveys with local communities and documentary analysis to test this notion. The outcomes of the study will inform community involvement activities in Project Groundwater and may shape DEFRA policies and guidelines for community engagement in FRM.

Keywords: flood risk governance, community, resilience, groundwater flooding

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8029 Economic and Financial Crime, Forensic Accounting and Sustainable Developments Goals (SDGs). Bibliometric Analysis

Authors: Monica Violeta Achim, Sorin Nicolae Borlea

Abstract:

This aim of this work is to stress the needs for enhancing the role of forensic accounting in fighting economic and financial crime, in the context of the new international regulation movements in this area enhanced by the International Federation of Accountants (IFAC). Corruption, money laundering, tax evasion and other frauds significant hamper the economic growth and human development and, ultimately, the UN Sustainable Development Goals. The present paper also stresses the role of good governance in fighting the frauds, in order to achieve the most suitable sustainable development of the society. In this view, we made a bibliometric systematic review on forensic accounting and its contribution towards fraud detection and prevention and theirs relationship with good governance and Sustainable Developments Goals (SDGs). In this view, two powerful bibliometric visual software tools, VosViewer and CiteSpace are used in order to analyze published papers identifies in Scopus and Web of Science databases over the time. Our findings reveal the main red flags identified in literature as used tools by forensic accounting, the evolution in time of the interest of the topic, the distribution in space among world countries and connectivity with patterns of a good governance. Visual designs and scientific maps are useful to show these findings, in a visual way. Our findings are useful for managers and policy makers to provide important avenues that may help in reaching the 2030 Agenda for Sustainable Development, adopted by all United Nations Member States in 2015, in the area of using forensic accounting in preventing frauds.

Keywords: forensic accounting, frauds, red flags, SDGs

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8028 Translating Discourse Organization Structures Used in Chinese and English Scientific and Engineering Writings

Authors: Ming Qian, Davis Qian

Abstract:

This study compares the different organization structures of Chinese and English writing discourses in the engineering and scientific fields, and recommends approaches for translators to convert the organization structures properly. Based on existing intercultural communication literature, English authors tend to deductively give their main points at the beginning, following with detailed explanations or arguments afterwards while the Chinese authors tend to place their main points inductively towards the end. In this study, this hypothesis has been verified by the authors’ Chinese-to-English translation experiences in the fields of science and engineering (e.g. journal papers, conference papers and monographs). The basic methodology used is the comparison of writings by Chinese authors with writings of the same or similar topic written by English authors in terms of organization structures. Translators should be aware of this nuance, so that instead of limiting themselves to translating the contents of an article in its original structure, they can convert the structures to fill the cross-culture gap. This approach can be controversial because if a translator changes the structure organization of a paragraph (e.g. from a 'because-therefore' inductive structure by a Chinese author to a deductive structure in English), this change of sentence order could be questioned by the original authors. For this reason, translators need to properly inform the original authors on the intercultural differences of English and Chinese writing (e.g. inductive structure versus deductive structure), and work with the original authors to maintain accuracy while converting from one structure used in a source language to another structure in the target language. The authors have incorporated these methodologies into their translation practices and work closely with the authors on the inter-cultural organization structure mapping. Translating discourse organization structure should become a standard practice in the translation process.

Keywords: discourse structure, information structure, intercultural communication, translation practice

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8027 Mapping a Data Governance Framework to the Continuum of Care in the Active Assisted Living Context

Authors: Gaya Bin Noon, Thoko Hanjahanja-Phiri, Laura Xavier Fadrique, Plinio Pelegrini Morita, Hélène Vaillancourt, Jennifer Teague, Tania Donovska

Abstract:

Active Assisted Living (AAL) refers to systems designed to improve the quality of life, aid in independence, and create healthier lifestyles for care recipients. As the population ages, there is a pressing need for non-intrusive, continuous, adaptable, and reliable health monitoring tools to support aging in place. AAL has great potential to support these efforts with the wide variety of solutions currently available, but insufficient efforts have been made to address concerns arising from the integration of AAL into care. The purpose of this research was to (1) explore the integration of AAL technologies and data into the clinical pathway, and (2) map data access and governance for AAL technology in order to develop standards for use by policy-makers, technology manufacturers, and developers of smart communities for seniors. This was done through four successive research phases: (1) literature search to explore existing work in this area and identify lessons learned; (2) modeling of the continuum of care; (3) adapting a framework for data governance into the AAL context; and (4) interviews with stakeholders to explore the applicability of previous work. Opportunities for standards found in these research phases included a need for greater consistency in language and technology requirements, better role definition regarding who can access and who is responsible for taking action based on the gathered data, and understanding of the privacy-utility tradeoff inherent in using AAL technologies in care settings.

Keywords: active assisted living, aging in place, internet of things, standards

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8026 Ownership Structure and Portfolio Performance: Pre- and Post-Crisis Evidence from the Amman Stock Exchange

Authors: Mohammad Q. M. Momani

Abstract:

The objective of this study is to examine whether the value relevance of ownership structure changed as the Amman Stock Exchange market conditions changed. Using data from 2005 to 2014, the study finds that the performance of portfolios that contain firms with concentrated ownership structure declines significantly during the post-crisis period. These portfolios exhibit poor performance relative to portfolios that contain firms with dispersed ownership structure during the post-crisis period. The results argue that uninspired performance of the Amman Stock Exchange during the post-crisis period, increased the incentives for controlling shareholders to expropriate. Investors recognized these incentives and discounted firms that were more likely to expropriate.

Keywords: value relevance, ownership structure, portfolio performance, Jordan, ASE

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8025 Prediction of All-Beta Protein Secondary Structure Using Garnier-Osguthorpe-Robson Method

Authors: K. Tejasri, K. Suvarna Vani, S. Prathyusha, S. Ramya

Abstract:

Proteins are chained sequences of amino acids which are brought together by the peptide bonds. Many varying formations of the chains are possible due to multiple combinations of amino acids and rotation in numerous positions along the chain. Protein structure prediction is one of the crucial goals worked towards by the members of bioinformatics and theoretical chemistry backgrounds. Among the four different structure levels in proteins, we emphasize mainly the secondary level structure. Generally, the secondary protein basically comprises alpha-helix and beta-sheets. Multi-class classification problem of data with disparity is truly a challenge to overcome and has to be addressed for the beta strands. Imbalanced data distribution constitutes a couple of the classes of data having very limited training samples collated with other classes. The secondary structure data is extracted from the protein primary sequence, and the beta-strands are predicted using suitable machine learning algorithms.

Keywords: proteins, secondary structure elements, beta-sheets, beta-strands, alpha-helices, machine learning algorithms

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8024 Optimal Sensing Technique for Estimating Stress Distribution of 2-D Steel Frame Structure Using Genetic Algorithm

Authors: Jun Su Park, Byung Kwan Oh, Jin Woo Hwang, Yousok Kim, Hyo Seon Park

Abstract:

For the structural safety, the maximum stress calculated from the stress distribution of a structure is widely used. The stress distribution can be estimated by deformed shape of the structure obtained from measurement. Although the estimation of stress is strongly affected by the location and number of sensing points, most studies have conducted the stress estimation without reasonable basis on sensing plan such as the location and number of sensors. In this paper, an optimal sensing technique for estimating the stress distribution is proposed. This technique proposes the optimal location and number of sensing points for a 2-D frame structure while minimizing the error of stress distribution between analytical model and estimation by cubic smoothing splines using genetic algorithm. To verify the proposed method, the optimal sensor measurement technique is applied to simulation tests on 2-D steel frame structure. The simulation tests are performed under various loading scenarios. Through those tests, the optimal sensing plan for the structure is suggested and verified.

Keywords: genetic algorithm, optimal sensing, optimizing sensor placements, steel frame structure

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8023 The Jury System in the Courts in Nineteenth Century Assam: Power Negotiations and Politics in an Institutional Rubric of a Colonial Regime

Authors: Jahnu Bharadwaj

Abstract:

In the third decade of the 19th century, the political landscape of the Brahmaputra valley changed at many levels. The establishment of East India Company’s authority in ‘Assam’ was complete with the Treaty of Yandaboo. The whole phenomenon of the annexation of Assam into the British Indian Empire led to several administrative reorganizations and reforms under the new regime. British colonial rule was distinguished by new systems and institutions of governance. This paper broadly looks at the historical proceedings of the introduction of the Rule of Law and a new legal structure in the region of ‘Assam’. With numerous archival data, this paper seeks to chiefly examine the trajectory of an important element in the new legal apparatus, i.e. the jury in the British criminal courts introduced in the newly annexed region. Right from the beginning of colonial legal innovations with the establishment of the panchayats and the parallel courts in Assam, the jury became an important element in the structure of the judicial system. In both civil and criminal courts, the jury was to be formed from the learned members of the ‘native’ society. In the working of the criminal court, the jury became significantly powerful and influential. The structure meant that the judge or the British authority eventually had no compulsion to obey the verdict of the jury. However, the structure also provided that the jury had a considerable say in matters of the court proceedings, and their verdict had significant weight. This study seeks to look at certain important criminal cases pertaining to the nineteenth century and the functioning of the jury in those cases. The power play at display between the British officials, judges and the members of the jury would be helpful in highlighting the important deliberations and politics that were in place in the functioning of the British criminal legal apparatus in colonial Assam. The working and the politics of the members of the jury in many cases exerted considerable influence in the court proceedings. The interesting negotiations of the British officials or judges also present us with vital insights. By reflecting on the difficulty that the British officials and judges felt with the considerable space for opinion and difference that was provided to important members of the local society, this paper seeks to locate, with evidence, the racial politics at play within the official formulations of the legal apparatus in the colonial rule in Assam. This study seeks to argue that despite the rhetorical claims of legal equality within the Empire, racial consideration and racial politics was a reality even in the making of the structure itself. This in a way helps to enrich our ideas about the racial elements at work in numerous layers sustaining the colonial regime.

Keywords: criminal courts, colonial regime, jury, race

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8022 Characterization and Analysis of Airless Tire in Mountain Cycle

Authors: Sadia Rafiq, Md. Ashab Siddique Zaki, Ananya Roy

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Mountain cycling is a type of off-road bicycle racing that typically takes place on rocky, arid, or other challenging terrains on specially-made mountain cycles. Professional cyclists race while attempting to stay on their bikes in a variety of locales across the world. For safety measures in mountain cycling, as there we have a high chance of injury in case of tire puncture, it’s a preferable way to use an airless tire instead of a pneumatic tire. As airless tire does not tend to go flat, it needs to be replaced less frequently. The airless tire replaces the pneumatic tire, wheel, and tire system with a single unit. It consists of a stiff hub connected to a shear band by flexible, pliable spokes, which is made of poly-composite and a tread band, all of which work together as a single unit to replace all of the components of a normal radial tire. In this paper, an analysis of airless tires in the mountain cycle is shown along with structure and material study. We will be taking the Honeycomb and Diamond Structure of spokes to compare the deformation in both cases and choose our preferable structure. As we know, the tread and spokes deform with the surface roughness and impact. So, the tire tread thickness and the design of spokes can control how much the tire can distort. Through the simulation, we can come to the conclusion that the diamond structure deforms less than the honeycomb structure. So, the diamond structure is more preferable.

Keywords: airless tire, diamond structure, honeycomb structure, deformation

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8021 Competition between Verb-Based Implicit Causality and Theme Structure's Influence on Anaphora Bias in Mandarin Chinese Sentences: Evidence from Corpus

Authors: Linnan Zhang

Abstract:

Linguists, as well as psychologists, have shown great interests in implicit causality in reference processing. However, most frequently-used approaches to this issue are psychological experiments (such as eye tracking or self-paced reading, etc.). This research is a corpus-based one and is assisted with statistical tool – software R. The main focus of the present study is about the competition between verb-based implicit causality and theme structure’s influence on anaphora bias in Mandarin Chinese sentences. In Accessibility Theory, it is believed that salience, which is also known as accessibility, and relevance are two important factors in reference processing. Theme structure, which is a special syntactic structure in Chinese, determines the salience of an antecedent on the syntactic level while verb-based implicit causality is a key factor to the relevance between antecedent and anaphora. Therefore, it is a study about anaphora, combining psychology with linguistics. With analysis of the sentences from corpus as well as the statistical analysis of Multinomial Logistic Regression, major findings of the present study are as follows: 1. When the sentence is stated in a ‘cause-effect’ structure, the theme structure will always be the antecedent no matter forward biased verbs or backward biased verbs co-occur; in non-theme structure, the anaphora bias will tend to be the opposite of the verb bias; 2. When the sentence is stated in a ‘effect-cause’ structure, theme structure will not always be the antecedent and the influence of verb-based implicit causality will outweigh that of theme structure; moreover, the anaphora bias will be the same with the bias of verbs. All the results indicate that implicit causality functions conditionally and the noun in theme structure will not be the high-salience antecedent under any circumstances.

Keywords: accessibility theory, anaphora, theme strcture, verb-based implicit causality

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8020 Effect of E-Governance and E-Learning Platform on Access to University Education by Public Servants in Nigeria

Authors: Nwamaka Patricia Ibeme, Musa Zakari

Abstract:

E-learning is made more effective because; it is enable student to students to easily interact, share, and collaborate across time and space with the help of e-governance platform. Zoom and the Microsoft classroom team can invite students from all around the world to join a conversation on a certain subject simultaneously. E-governance may be able to work on problem solving skills, as well as brainstorming and developing ideas. As a result of the shared experiences and knowledge, students are able to express themselves and reflect on their own learning." For students, e-governance facilities provide greater opportunity for students to build critical (higher order) thinking abilities through constructive learning methods. Students' critical thinking abilities may improve with more time spent in an online classroom. Students' inventiveness can be enhanced through the use of computer-based instruction. Discover multimedia tools and produce products in the styles that are easily available through games, Compact Disks, and television. The use of e-learning has increased both teaching and learning quality by combining student autonomy, capacity, and creativity over time in developed countries." Teachers are catalysts for the integration of technology through Information and Communication Technology, and e-learning supports teaching by simplifying access to course content." Creating an Information and Communication Technology class will be much easier if educational institutions provide teachers with the assistance, equipment, and resources they need. The study adopted survey research design. The populations of the study are Students and staff. The study adopted a simple random sampling technique to select a representative population. Both primary and secondary method of data collection was used to obtain the data. A chi-square statistical technique was used to analyze. Finding from the study revealed that e-learning has increase accesses to universities educational by public servants in Nigeria. Public servants in Nigeria have utilized e-learning and Online Distance Learning (ODL) programme to into various degree programmes. Finding also shows that E-learning plays an important role in teaching because it is oriented toward the use of information and communication technologies that have become a part of the everyday life and day-to-day business. E-learning contributes to traditional teaching methods and provides many advantages to society and citizens. The study recommends that the e-learning tools and internet facilities should be upgrade to foster any network challenges in the online facilitation and lecture delivery system.

Keywords: E-governance, E-learning, online distance learning, university education public servants, Nigeria

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8019 Exploring Environmental, Social, and Governance (ESG) Standards for Space Exploration

Authors: Rachael Sullivan, Joshua Berman

Abstract:

The number of satellites orbiting earth are in the thousands now. Commercial launches are increasing, and civilians are venturing into the outer reaches of the atmosphere. As the space industry continues to grow and evolve, so too will the demand on resources, the disparities amongst socio-economic groups, and space company governance standards. Outside of just ensuring that space operations are compliant with government regulations, export controls, and international sanctions, companies should also keep in mind the impact their operations will have on society and the environment. Those looking to expand their operations into outer space should remain mindful of both the opportunities and challenges that they could encounter along the way. From commercial launches promoting civilian space travel—like the recent launches from Blue Origin, Virgin Galactic, and Space X—to regulatory and policy shifts, the commercial landscape beyond the Earth's atmosphere is evolving. But practices will also have to become sustainable. Through a review and analysis of space industry trends, international government regulations, and empirical data, this research explores how Environmental, Social, and Governance (ESG) reporting and investing will manifest within a fast-changing space industry.Institutions, regulators, investors, and employees are increasingly relying on ESG. Those working in the space industry will be no exception. Companies (or investors) that are already engaging or plan to engage in space operations should consider 1) environmental standards and objectives when tackling space debris and space mining, 2) social standards and objectives when considering how such practices may impact access and opportunities for different socioeconomic groups to the benefits of space exploration, and 3) how decision-making and governing boards will function ethically, equitably, and sustainably as we chart new paths and encounter novel challenges in outer space.

Keywords: climate, environment, ESG, law, outer space, regulation

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8018 A Case Study of Assessment of Fire Affected Concrete Structure by NDT

Authors: Nikhil Gopalkrishnan, Praveen Bhaskaran, Aditya Bhargava, Gyandeep Bhumarkar

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The present paper is an attempt to perform various Non-Destructive Tests on concrete structure as NDT is gaining a wide importance in the branch of civil engineering these days. Various tests that are performed under NDT not only enable us to determine the strength of concrete structure, but also provide us in-hand information regarding the durability, in-situ properties of the concrete structure. Keeping these points in our mind, we have focused our views on performing a case study to show the comparison between the NDT test results performed on a particular concrete structure and another structure at the same site which is subjected to a continuous fire of say 48-72 hours. The mix design and concrete grade of both the structures were same before the one was affected by fire. The variations in the compressive strength, concrete quality and in-situ properties of the two structures have been discussed in this paper. NDT tests namely Ultrasonic Pulse Velocity Test, Rebound Hammer Test, Core-Cutter Test was performed at both the sites. The main objective of this research is to analyze the variations in the strength and quality of the concrete structure which is subjected to a high temperature fire and the one which isn’t exposed to it.

Keywords: core-cutter test, non-destructive test, rebound hammer test, ultrasonic pulse velocity test

Procedia PDF Downloads 323