Search results for: corporate ethics policy
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5183

Search results for: corporate ethics policy

923 Estimation of Radon (²²²Rn) Activity Concentration Levels and Associated Effective Dose in Bottled Drinking Water from South Africa

Authors: Samuel Odumu Ogana John, Stephen Friday Olukotun, Manny Mathuthu

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Radon-222 (²²²Rn), a naturally occurring radioactive gas, poses potential health risks due to its inhalation and ingestion, especially through drinking water. This study investigates the activity concentration levels of ²²²Rn in 21 brands of bottled water samples collected from the open market in South Africa. The samples were analyzed using a highly sensitive system consisting of the Ionization Chamber AlphaGUARD (PQ 2000), an AquaKIT set, and an AlphaPUMP, ensuring precise measurement of radon activity. The results revealed significant variations in radon concentrations across different brands, with values ranging from 0.062 ± 0.046 Bq/m³ to 0.198 ± 0.286 Bq/mv³, with a mean of 0.118 ± 0.034 Bq/m³. These measurements were then used to estimate the annual effective ingestion dose of radiation for consumers across various age groups based on the guidelines provided by the United Nations Scientific Committee on the Effects of Atomic Radiation (UNSCEAR). The mean effective doses were found to be 4.057 × 10⁻⁴ ± 1.188 × 10⁻⁴ mSv/y for infants (1–2 years), 2.428 × 10⁻⁴ ± 7.111 × 10⁻⁵ mSv/y for children (7–12 years), and 2.058 × 10⁻⁴ ± 6.026 × 10⁻⁵ mSv/y for adults, all of which are below the recommended international safety limits and are comparable to other published studies. These findings suggest that bottled drinking water in South Africa is safe for consumption and does not pose a significant health hazard from ²²²Rn radiation. The study underscores the importance of monitoring radon levels in bottled water to assess the associated radiological health risks, particularly in South Africa, where access to safe drinking water is essential. This research provides baseline data for future regulatory frameworks and policy development and can serve as a valuable reference for bottled water producers. Furthermore, it highlights the need for continued investigation into the regulation and mitigation of radon exposure in drinking water sources throughout the country.

Keywords: Radon-222, activity concentration levels, annual effective ingestion dose, bottled drinking water, South Africa

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922 Analysis of the Factors of Local Acceptance of Wind Power Generation Facilities

Authors: Hyunjoo Park, Taehyun Kim, Taehyun Kim

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The government that declared 'de-nuclearization' pushes up renewable energy policies such as solar power and wind power as an alternative to nuclear power generation. However, local residents who are concerned about the development and natural disasters have been hit by opposition, and related businesses around the country are experiencing difficulties. There is also a voice saying that installing a large wind power generator will cause landslides, low frequencies and noise, which will have a bad influence. Renewal is only a harmful and disgusting facility for the residents. In this way, it is expected that extreme social conflicts will occur in the decision making process related to the locally unwanted land-use (LULU). The government's efforts to solve this problem have been steadily progressing, but the systematic methodology for bringing in active participation and opinion gathering of the residents has not yet been established except for the simple opinion poll or referendum. Therefore, it is time to identify the factors that concern the local residents about the wind power generation facilities, and to find ways to make policy decision-making possible. In this study, we analyze the perception of people about offshore and onshore wind power facilities through questionnaires or interviews, and examine quantitative and qualitative precedent studies to analyze them. In addition, the study evaluates what factors affect the local acceptance of wind power facilities. As a result of the factor analysis of the questionnaire items, factors affecting the residents' acceptance of the wind power facility were extracted from four factors such as environmental, economic, risk, social, and management factor. The study also found that the influence of the determinants of local acceptance on the regional acceptability differs according to the demographic characteristics such as gender and income level. This study will contribute to minimizing the conflict on the installation of wind power facilities through communication among the local residents.

Keywords: factor analysis, local acceptance, locally unwanted land-use, LULU, wind power generation facilities

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921 Innovations for Freight Transport Systems

Authors: M. Lu

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The paper presents part of the results of EU-funded projects: SoCool@EU (Sustainable Organisation between Clusters Of Optimized Logistics @ Europe), DG-RTD (Research and Innovation), Regions of Knowledge Programme (FP7-REGIONS-2011-1). It will provide an in-depth review of emerging technologies for further improving urban mobility and freight transport systems, such as (information and physical) infrastructure, ICT-based Intelligent Transport Systems (ITS), vehicles, advanced logistics, and services. Furthermore, the paper will provide an analysis of the barriers and will review business models for the market uptake of innovations. From a perspective of science and technology, the challenges of urbanization could be mainly handled through adequate (human-oriented) solutions for urban planning, sustainable energy, the water system, building design and construction, the urban transport system (both physical and information aspects), and advanced logistics and services. Implementation of solutions for these domains should be follow a highly integrated and balanced approach, a silo approach should be avoided. To develop a sustainable urban transport system (for people and goods), including inter-hubs and intra-hubs, a holistic view is needed. To achieve a sustainable transport system for people and goods (in terms of cost-effectiveness, efficiency, environment-friendliness and fulfillment of the mobility, transport and logistics needs of the society), a proper network and information infrastructure, advanced transport systems and operations, as well as ad hoc and seamless services are required. In addition, a road map for an enhanced urban transport system until 2050 will be presented. This road map aims to address the challenges of urban transport, and to provide best practices in inter-city and intra-city environments from various perspectives, including policy, traveler behaviour, economy, liability, business models, and technology.

Keywords: synchromodality, multimodal transport, logistics, Intelligent Transport Systems (ITS)

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920 Main Tendencies of Youth Unemployment and the Regulation Mechanisms for Decreasing Its Rate in Georgia

Authors: Nino Paresashvili, Nino Abesadze

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The modern world faces huge challenges. Globalization changed the socio-economic conditions of many countries. The current processes in the global environment have a different impact on countries with different cultures. However, an alleviation of poverty and improvement of living conditions is still the basic challenge for the majority of countries, because much of the population still lives under the official threshold of poverty. It is very important to stimulate youth employment. In order to prepare young people for the labour market, it is essential to provide them with the appropriate professional skills and knowledge. It is necessary to plan efficient activities for decreasing an unemployment rate and for developing the perfect mechanisms for regulation of a labour market. Such planning requires thorough study and analysis of existing reality, as well as development of corresponding mechanisms. Statistical analysis of unemployment is one of the main platforms for regulation of the labour market key mechanisms. The corresponding statistical methods should be used in the study process. Such methods are observation, gathering, grouping, and calculation of the generalized indicators. Unemployment is one of the most severe socioeconomic problems in Georgia. According to the past as well as the current statistics, unemployment rates always have been the most problematic issue to resolve for policy makers. Analytical works towards to the above-mentioned problem will be the basis for the next sustainable steps to solve the main problem. The results of the study showed that the choice of young people is not often due to their inclinations, their interests and the labour market demand. That is why the wrong professional orientation of young people in most cases leads to their unemployment. At the same time, it was shown that there are a number of professions in the labour market with a high demand because of the deficit the appropriate specialties. To achieve healthy competitiveness in youth employment, it is necessary to formulate regional employment programs with taking into account the regional infrastructure specifications.

Keywords: unemployment, analysis, methods, tendencies, regulation mechanisms

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919 Chinese on the Move: Residential Mobility and Evolution of People's Republic of China-Born Migrants in Australia

Authors: Siqin Wang, Jonathan Corcoran, Yan Liu, Thomas Sigler

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Australia is a quintessentially immigrant nation with 28 percent of its residents being foreign-born. By 2011, People’s Republic of China (PRC) overtook the United Kingdom to become the largest source country in Australia. Significantly, the profile of PRC-born migrants has changed to mirror broader global shifts towards high-skilled labour, education-related, and investment-focussed migration, all of which reflect an increasing trend in the mobility of wealthy and/or educated cohorts. Together, these coalesce to form a more complex pattern of migrant settlement –both spatially and socio-economically. This paper focuses on the PRC-born migration, redresses these lacunae, with regard to the settlement outcomes of PRC migrants to Australia, with a particular focus on spatial evolution and residential mobility at both the metropolitan and national scales. By drawing on Census Data and migration Micro Datasets, the aim of this paper is to examine the shifting dynamics of PRC-born migrants in Australian capital cities to unveil their socioeconomic characteristics, residential patterns and change of spatial concentrations during their transition into the new host society. This paper finds out three general patterns in the residential evolution of PRC-born migrants depending on the size of capital cities where they settle down, as well as the association of socio-economic characters with the formation of enclaves. It also examines the residential mobility across states and cities from 2001 to 2011 indicating the rising status of median-size Australian capital cities for receiving PRC-born migrants. The paper concludes with a discussion of evidences for policy formation, facilitates the effective transition of PRC-born populations into the mainstream of host society and enhances social harmony to help Australia become a more successful multicultural nation.

Keywords: Australia, Chinese migrants, residential mobility, spatial evolution

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918 Migrants’ English Language Proficiency and Health care Access; A Qualitative Study in South Wales United Kingdom

Authors: Qirat Naz

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The aim of this research study is to explore the perspectives of migrants and interpreters from diverse backgrounds on language barriers, their English language proficiency and access to health care facilities. A qualitative research methodology was used including in-depth interviews and focus group discussions. Data was collected from 20 migrants who have difficulty conversing in the English language and 12 interpreters including family members and friends who provide translation services as part of accessing health care. The findings seek to address three key research questions: how language is a barrier for non-national language speakers to access the health care facilities, what is the impact of various socio-cultural and linguistic backgrounds on health compliance, and what is the role of interpreters in providing access to, usage of, and satisfaction with health-care facilities. The most crucial component of providing care was found to be effective communication between patient and health care professionals. Language barrier was the major concern for healthcare professionals in providing and for migrants in accessing sufficient, suitable, and productive health care facilities. Language and sociocultural background play a significant role in health compliance as this research reported; respondents believe that patients who interact with the doctors who have same sociocultural and linguistic background benefit from receiving better medical care than those who do not. Language limitations and the socio-cultural gap make it difficult for patients and medical staff to communicate clearly with one another, which has a negative effect on quality of care and patient satisfaction. The use of qualified interpreters was found to be beneficial but there were also drawbacks such as accessibility and availability of them in a timely manner for patient needs. The findings of this research can help health care workers and policy makers working to improve health care delivery system and to create appropriate strategies to overcome this challenge.

Keywords: migration, migrants, language barrier, healthcare access

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917 Sustainable Technologies for Decommissioning of Nuclear Facilities

Authors: Ahmed Stifi, Sascha Gentes

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The German nuclear industry, while implementing the German policy, believes that the journey towards the green-field, namely phasing out of nuclear energy, should be achieved through green techniques. The most important techniques required for the wide range of decommissioning activities are decontamination techniques, cutting techniques, radioactivity measuring techniques, remote control techniques, techniques for worker and environmental protection and techniques for treating, preconditioning and conditioning nuclear waste. Many decontamination techniques are used for removing contamination from metal, concrete or other surfaces like the scales inside pipes. As the pipeline system is one of the important components of nuclear power plants, the process of decontamination in tubing is of more significance. The development of energy sectors like oil sector, gas sector and nuclear sector, since the middle of 20th century, increased the pipeline industry and the research in the decontamination of tubing in each sector is found to serve each other. The extraction of natural products and material through the pipeline can result in scale formation. These scales can be radioactively contaminated through an accumulation process especially in the petrochemical industry when oil and gas are extracted from the underground reservoir. The radioactivity measured in these scales can be significantly high and pose a great threat to people and the environment. At present, the decontamination process involves using high pressure water jets with or without abrasive material and this technology produces a high amount of secondary waste. In order to overcome it, the research team within Karlsruhe Institute of Technology developed a new sustainable method to carry out the decontamination of tubing without producing any secondary waste. This method is based on vibration technique which removes scales and also does not require any auxiliary materials. The outcome of the research project proves that the vibration technique used for decontamination of tubing is environmental friendly in other words a sustainable technique.

Keywords: sustainable technologies, decontamination, pipeline, nuclear industry

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916 Adult Language Learning in the Institute of Technology Sector in the Republic of Ireland

Authors: Una Carthy

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A recent study of third level institutions in Ireland reveals that both age and aptitude can be overcome by teaching methodologies to motivate second language learners. This PhD investigation gathered quantitative and qualitative data from 14 Institutes of Technology over a three years period from 2011 to 2014. The fundamental research question was to establish the impact of institutional language policy on attitudes towards language learning. However, other related issues around second language acquisition arose in the course of the investigation. Data were collected from both lectures and students, allowing interesting points of comparison to emerge from both datasets. Negative perceptions among lecturers regarding language provision were often associated with the view that language learning belongs to primary and secondary level and has no place in third level education. This perception was offset by substantial data showing positive attitudes towards adult language learning. Lenneberg’s Critical Age Theory postulated that the optimum age for learning a second language is before puberty. More recently, scholars have challenged this theory in their studies, revealing that mature learners can and do succeed at learning languages. With regard to aptitude, a preoccupation among lecturers regarding poor literacy skills among students emerged and was often associated with resistance to second language acquisition. This was offset by a preponderance of qualitative data from students highlighting the crucial role which teaching approaches play in the learning process. Interestingly, the data collected regarding learning disabilities reveals that, given the appropriate learning environments, individuals can be motivated to acquire second languages, and indeed succeed at learning them. These findings are in keeping with other recent studies regarding attitudes towards second language learning among students with learning disabilities. Both sets of findings reinforce the case for language policies in the Institute of Technology (IoTs). Supportive and positive learning environments can be created in third level institutions to motivate adult learners, thereby overcoming perceived obstacles relating to age and aptitude.

Keywords: age, aptitude, second language acquisition, teaching methodologies

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915 The Role of Financial and Non-Financial Institutions in Promoting Entrepreneurship in Micro small and Medium Enterprises

Authors: Lemuel David

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The importance of the Micro, Small, and Medium Enterprises sector is well recognized for its legitimate contribution to the Macroeconomic objectives of the Republic of Liberia, like generation of employment, input t, exports, and enhancing entrepreneurship. Right now, Medium and Small enterprises accounts for about 99 percent of the industrial units in the country, contributing 60 percent of the manufacturing sector output and approximately one-third of the nation’s exports. The role of various financial institutions like ECO bank and Non-financial Institutions like Bearch Limited support promoting the growth of Micro, Small, and Medium Enterprises is unique. A small enterprise or entrepreneur gets many types of assistance from different institutions for varied purposes in the course of his entrepreneurial journey. This paper focuses on the factors related to financial institutional support and non-financial institutional support entrepreneurs to the growth of Medium and Small enterprises in the Republic of Liberia. The significance of this paper is to support Policy and Institutional Support for Medium and Small enterprises to know the views of entrepreneurs about financial and non-financial support systems in the Republic of Liberia. This study was carried out through a survey method, with the use of questionnaires. The population for this study consisted of all registered Medium and Small enterprises which have been registered during the years 2004-2014 in the republic of Liberia. The sampling method employed for this study was a simple random technique and determined a sample size of 400. Data for the study was collected using a standard questionnaire. The questionnaire consisted of two parts: the first part consisted of questions on the profile of the respondents. The second part covers (1) financial, promotional factors and (2) non-financial promotional factors. The results of the study are based on financial and non-financial supporting activities provided by institutions to Medium and Small enterprises. After investigation, it has been found that there is no difference in the support given by Financial Institutions and non-financial Institutions. Entrepreneurs perceived “collateral-free schemes and physical infrastructure support factors are highest contributing to entry and growth of Medium and Small enterprises.

Keywords: micro, small, and medium enterprises financial institutions, entrepreneurship

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914 Psychopathy Evaluation for People with Intellectual Disability Living in Institute Using Chinese Version of the Psychopathology Inventory

Authors: Lin Fu-Gong

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Background: As WHO announced, people with intellectual disability (ID) were vulnerable to mental health problems. And there were few custom-made mental health scales for those people to monitor their mental health. Those people with mental problems often accompanied worse prognosis and usually became to be a heavier burden on the caregivers. Purpose: In this study, we intend to develop a psychopathy scale as a practical tool for monitoring the mental health for people with ID living in institute. Methods: In this study, we adopt the Psychopathology Inventory for Mentally Retarded Adults developed by professor Matson with certified reliability and validity in Western countries with Dr. Matson’s agreement in advance. We first translated the inventory into Chinese validated version considering the domestic culture background in the past year. And the validity and reliability evaluation of mental health status using this inventory among the people with intellectual living in the institute were done. Results: The inventory includes eight psychiatric disorder scales as schizophrenic, affective, psychosexual, adjustment, anxiety, somatoform, personality disorders and inappropriate mental adjustment. Around 83% of 40 invested people, who randomly selected from the institute, were found to have at least one disorder who were recommended with medical help by two evaluators. Among the residents examined, somatoform disorder and inappropriate mental adjustment were most popular with 60% and 78% people respectively. Conclusion: The result showed the prevalence psychiatric disorders were relatively high among people with ID in institute and the mental problems need to be further cared and followed for their mental health. The results showed that the psychopathology inventory was a useful tool for institute caregiver, manager and for long-term care policy to the government. In the coming stage, we plan to extend the use of the valid Chinese version inventory among more different type institutes for people with ID to establish their dynamic mental health status including medical need, relapse and rehabilitation to promote their mental health.

Keywords: intellectual disability, psychiatric disorder, psychopathology inventory, mental health, the institute

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913 Dairy Value Chain: Assessing the Inter Linkage of Dairy Farm and Small-Scale Dairy Processing in Tigray: Case Study of Mekelle City

Authors: Weldeabrha Kiros Kidanemaryam, DepaTesfay Kelali Gidey, Yikaalo Welu Kidanemariam

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Dairy services are considered as sources of income, employment, nutrition and health for smallholder rural and urban farmers. The main objective of this study is to assess the interlinkage of dairy farms and small-scale dairy processing in Mekelle, Tigray. To achieve the stated objective, a descriptive research approach was employed where data was collected from 45 dairy farmers and 40 small-scale processors and analyzed by calculating the mean values and percentages. Findings show that the dairy business in the study area is characterized by a shortage of feed and water for the farm. The dairy farm is dominated by breeds of hybrid type, followed by the so called ‘begait’. Though the farms have access to medication and vaccination for the cattle, they fell short of hygiene practices, reliable shade for the cattle and separate space for the claves. The value chain at the milk production stage is characterized by a low production rate, selling raw milk without adding value and a very meager traditional processing practice. Furthermore, small-scale milk processors are characterized by collecting milk from farmers and producing cheese, butter, ghee and sour milk. They do not engage in modern milk processing like pasteurized milk, yogurt and table butter. Most small-scale milk processors are engaged in traditional production systems. Additionally, the milk consumption and marketing part of the chain is dominated by the informal market (channel), where market problems, lack of skill and technology, shortage of loans and weak policy support are being faced as the main challenges. Based on the findings, recommendations and future research areas are forwarded.

Keywords: value-chain, dairy, milk production, milk processing

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912 Exploring Relationship of National Talent Retention and National Value Proposition

Authors: Dzul Fahmi Md. Nordin, Rosmini Omar

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This conceptual paper aims to explore the concept of National Talent Retention for a nation by extending the works on Talent Retention in organizations to the scope of nations. The objective of this paper is to explore the relationship of National Talent Retention as the dependent variable with the three explored value propositions namely Firm Value Proposition, Higher Education and Training Value Proposition and National Attractiveness Value Proposition as the independent variables. Life Satisfaction is introduced in this study as a moderating variable to explore possibilities of Life Satisfaction as a mediator for the relationship between National Value Proposition and National Talent Retention. Theories such as Migration, Value Propositions, Life Satisfaction, Human Resource Management and Resource Based View are referred to in order to understand and explore the concept of National Talent Retention. Malaysia is chosen as the background of this study since Malaysia represents a developing nation with progressive economic, education and national policy which presents an interesting background for this exploratory paper. Surprisingly, Malaysia is still facing the phenomenon of Brain Drain which if not handled properly will hinder its Vision 2020 to progress a fully developed nation by year 2020. Mixed methodology analysis is proposed in this paper to include both qualitative face-to-face interview as well as quantitative survey questionnaire to study on the value proposition factors explored. Target respondents are strictly confined to Malaysia’s local high skilled talents either residing in Malaysia or migrated abroad since this paper is mainly interested to study on the concept of National Talent Retention and how successful Malaysia is projecting its value propositions from the perception of high skilled talent Malaysians. It is hoped that this paper could contribute towards understanding National Talent Retention concept where, the model could be replicated to identify influential factors specific to other nations.

Keywords: national talent retention, national value proposition, life satisfaction, high skilled talents

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911 A Comparative and Doctrinal Analysis towards the Investigation of a Right to Be Forgotten in Hong Kong

Authors: Jojo Y. C. Mo

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Memories are good. They remind us of people, places and experiences that we cherish. But memories cannot be changed and there may well be memories that we do not want to remember. This is particularly true in relation to information which causes us embarrassment and humiliation or simply because it is private – we all want to erase or delete such information. This desire to delete is recently recognised by the Court of Justice of the European Union in the 2014 case of Google Spain SL, Google Inc. v Agencia Española de Protección de Datos, Mario Costeja González in which the court ordered Google to remove links to some information about the complainant which he wished to be removed. This so-called ‘right to be forgotten’ received serious attention and significantly, the European Council and the European Parliament enacted the General Data Protection Regulation (GDPR) to provide a more structured and normative framework for implementation of right to be forgotten across the EU. This development in data protection laws will, undoubtedly, have significant impact on companies and co-operations not just within the EU but outside as well. Hong Kong, being one of the world’s leading financial and commercial center as well as one of the first jurisdictions in Asia to implement a comprehensive piece of data protection legislation, is therefore a jurisdiction that is worth looking into. This article/project aims to investigate the following: a) whether there is a right to be forgotten under the existing Hong Kong data protection legislation b) if not, whether such a provision is necessary and why. This article utilises a comparative methodology based on a study of primary and secondary resources, including scholarly articles, government and law commission reports and working papers and relevant international treaties, constitutional documents, case law and legislation. The author will primarily engage literature and case-law review as well as comparative and doctrinal analyses. The completion of this article will provide privacy researchers with more concrete principles and data to conduct further research on privacy and data protection in Hong Kong and internationally and will provide a basis for policy makers in assessing the rationale and need for a right to be forgotten in Hong Kong.

Keywords: privacy, right to be forgotten, data protection, Hong Kong

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910 Artificial Intelligence Impact on the Australian Government Public Sector

Authors: Jessica Ho

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AI has helped government, businesses and industries transform the way they do things. AI is used in automating tasks to improve decision-making and efficiency. AI is embedded in sensors and used in automation to help save time and eliminate human errors in repetitive tasks. Today, we saw the growth in AI using the collection of vast amounts of data to forecast with greater accuracy, inform decision-making, adapt to changing market conditions and offer more personalised service based on consumer habits and preferences. Government around the world share the opportunity to leverage these disruptive technologies to improve productivity while reducing costs. In addition, these intelligent solutions can also help streamline government processes to deliver more seamless and intuitive user experiences for employees and citizens. This is a critical challenge for NSW Government as we are unable to determine the risk that is brought by the unprecedented pace of adoption of AI solutions in government. Government agencies must ensure that their use of AI complies with relevant laws and regulatory requirements, including those related to data privacy and security. Furthermore, there will always be ethical concerns surrounding the use of AI, such as the potential for bias, intellectual property rights and its impact on job security. Within NSW’s public sector, agencies are already testing AI for crowd control, infrastructure management, fraud compliance, public safety, transport, and police surveillance. Citizens are also attracted to the ease of use and accessibility of AI solutions without requiring specialised technical skills. This increased accessibility also comes with balancing a higher risk and exposure to the health and safety of citizens. On the other side, public agencies struggle with keeping up with this pace while minimising risks, but the low entry cost and open-source nature of generative AI led to a rapid increase in the development of AI powered apps organically – “There is an AI for That” in Government. Other challenges include the fact that there appeared to be no legislative provisions that expressly authorise the NSW Government to use an AI to make decision. On the global stage, there were too many actors in the regulatory space, and a sovereign response is needed to minimise multiplicity and regulatory burden. Therefore, traditional corporate risk and governance framework and regulation and legislation frameworks will need to be evaluated for AI unique challenges due to their rapidly evolving nature, ethical considerations, and heightened regulatory scrutiny impacting the safety of consumers and increased risks for Government. Creating an effective, efficient NSW Government’s governance regime, adapted to the range of different approaches to the applications of AI, is not a mere matter of overcoming technical challenges. Technologies have a wide range of social effects on our surroundings and behaviours. There is compelling evidence to show that Australia's sustained social and economic advancement depends on AI's ability to spur economic growth, boost productivity, and address a wide range of societal and political issues. AI may also inflict significant damage. If such harm is not addressed, the public's confidence in this kind of innovation will be weakened. This paper suggests several AI regulatory approaches for consideration that is forward-looking and agile while simultaneously fostering innovation and human rights. The anticipated outcome is to ensure that NSW Government matches the rising levels of innovation in AI technologies with the appropriate and balanced innovation in AI governance.

Keywords: artificial inteligence, machine learning, rules, governance, government

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909 Challenges, Chances and Possibilities during the Change Management Process of the National Defence Academy Vienna

Authors: Georg Ebner

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The National Defence Academy, an element of the Austrian Ministry of Defence, is undergoing a transition process leading the Academy towards a new target structure that is currently being developed. In so doing, in addition to a subject-oriented approach, also an employee-oriented process was introduced. This process was initiated by the Ministry of Defence and should lead the National Defence Academy into a new constellation. During this process, the National Defence Academy worked in very special adapted World Café sessions. The “change manager” dealed with very different issues. They took the data feedback from the sessions and prepared with the feedback and information from the guidance the next session. So they got various information and a very different picture around the academy. It was very helpful to involve most of the employees of the academy during this process and to take their knowledge and wisdom. The process himself started with very different feelings and ended with great consent. A very interesting part of this process was also that the commander and his deputy worked together during all of this sessions and they answered all questions from the employees in time. The adapted World Café phases were necessary to deal with the information of the staff and to implement these absolutely needful data into this process. In cooperation with the responsible Headquarters, the first items resulting from the World Café phases could already be fed back to the employees and be implemented. The staff-oriented process is currently supported via a point of contact, through which the staff can contribute ideas as well, but also by the active information policy on the part of the Headquarters. The described change process makes innovative innovations possible. So far, in the event of change processes staff members have been entrusted only with the concrete implementation plan and tied into the process when the respective workplaces were to be re-staffed. The procedure described here can be seen as food-for-thought for further change processes. The findings of this process are that a staff oriented process can lead an organisation into a new era of thinking and working. This process has shown, that a lot of innovative ideas can also take place in a ministry. This process can be a background for a lot of change management processes in ministries and governmental and non-governmental organisations.

Keywords: both directions approach, change management, knowledge database, transformation process, World Cafe

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908 A Multinomial Logistic Regression Analysis of Factors Influencing Couples' Fertility Preferences in Kenya

Authors: Naomi W. Maina

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Fertility preference is a subject of great significance in developing countries. Studies reveal that the preferences of fertility are actually significant in determining the society’s fertility levels because the fertility behavior of the future has a high likelihood of falling under the effect of currently observed fertility inclinations. The objective of this study was to establish the factors associated with fertility preference amongst couples in Kenya by fitting a multinomial logistic regression model against 5,265 couple data obtained from Kenya demographic health survey 2014. Results revealed that the type of place of residence, the region of residence, age and spousal age gap significantly influence desire for additional children among couples in Kenya. There was the notable high likelihood of couples living in rural settlements having similar fertility preference compared to those living in urban settlements. Moreover, geographical disparities such as in northern Kenya revealed significant differences in a couples desire to have additional children compared to Nairobi. The odds of a couple’s desire for additional children were further observed to vary dependent on either the wife or husbands age and to a large extent the spousal age gap. Evidenced from the study, was the fact that as spousal age gap increases, the desire for more children amongst couples decreases. Insights derived from this study would be attractive to demographers, health practitioners, policymakers, and non-governmental organizations implementing fertility related interventions in Kenya among other stakeholders. Moreover, with the adoption of devolution, there is a clear need for adoption of population policies that are County specific as opposed to a national population policy as is the current practice in Kenya. Additionally, researchers or students who have little understanding in the application of multinomial logistic regression, both theoretical understanding and practical analysis in SPSS as well as application on real datasets, will find this article useful.

Keywords: couples' desire, fertility, fertility preference, multinomial regression analysis

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907 Soil Quality State and Trends in New Zealand’s Largest City after Fifteen Years

Authors: Fiona Curran-Cournane

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Soil quality monitoring is a science-based soil management tool that assesses soil ecosystem health. A soil monitoring program in Auckland, New Zealand’s largest city, extends from 1995 to the present. The objective of this study was to firstly determine changes in soil parameters (basic soil properties and heavy metals) that were assessed from rural land in 1995-2000 and repeated in 2008-2012. The second objective was to determine differences in soil parameters across various land uses including native bush, rural (horticulture, pasture and plantation forestry) and urban land uses using soil data collected in more recent years (2009-2013). Across rural land, mean concentrations of Olsen P had significantly increased in the second sampling period and was identified as the indicator of most concern, followed by soil macroporosity, particularly for horticultural and pastoral land. Mean concentrations of Cd were also greatest for pastoral and horticultural land and a positive correlation existed between these two parameters, which highlights the importance of analysing basic soil parameters in conjunction with heavy metals. In contrast, mean concentrations of As, Cr, Pb, Ni and Zn were greatest for urban sites. Native bush sites had the lowest concentrations of heavy metals and were used to calculate a ‘pollution index’ (PI). The mean PI was classified as high (PI > 3) for Cd and Ni and moderate for Pb, Zn, Cr, Cu, As, and Hg, indicating high levels of heavy metal pollution across both rural and urban soils. From a land use perspective, the mean ‘integrated pollution index’ was highest for urban sites at 2.9 followed by pasture, horticulture and plantation forests at 2.7, 2.6, and 0.9, respectively. It is recommended that soil sampling continues over time because a longer spanning record will allow further identification of where soil problems exist and where resources need to be targeted in the future. Findings from this study will also inform policy and science direction in regional councils.

Keywords: heavy metals, pollution index, rural and urban land use, soil quality

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906 A Synopsis of Green Energy Technology Implementation In South Africa

Authors: Sifiso Vilakazi, Lerato Mzenzi

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BACKGROUND :- Human mind is a double-edged sword, it is both arduous and obtuse, vague and explicit. The neuroscience of brain has baffled all and left none. In this labyrinth, a novel neurotransmitter has set its foot. D-Aspartic acid, which has been established in rats and animals’ brain as a neurochemical in controlling behaviour, aggression, fertility, cognition and memory is set to formulate a new benchmark as a marker among suicidal and accidental death victims. Without losing sight of the fact, we have endeavoured to dig out the biochemical relation behind suicide in our research. We in our research have exerted to decipher the puzzle among humans for D-Aspartic acid using HPLC. METHODS:- We have taken 30 samples each of pre-frontal cortex of brain from suicide and road traffic accidents victims for our case-control research to establish brain D-Aspartic acid level using HPLC as a marker for suicide. RESULTS:- By using Independent/Unpaired T-Test Analysis:- The two-tailed P value is less than 0.0044. MEAN (mMOL/mL/G) for D-Aspartic acid in control is 24.2737±7.5958 and for cases is 19.5540±4.2647. By conventional criteria, this difference is considered to be extremely statistically significant. CONCLUSION:- (1) Brain D-Aspartic acid has an effect in the act of suicide and its values show a large drop before the act of suicide is commenced as compared to road traffic accidents which correlates with the study where D-AA was studied as a novel endogenous neurotransmitter in case of mental health disorders in humans, though never studied on suicide victims, likely getting it reference from research occurring on rats where it was discovered that D-AA plays a role in cognition, personality development, thought process, aggression. (2)The other study which was related to humans and signified the role of D-AA in reproduction, where low D-AA leads to infertility and depression and hence providing the much needed proof of role of D-AA in mental health disorders and suicide, and subsequently to the act of suicide.

Keywords: green energy, policy, technology, implementation

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905 A Framework for Building Information Modelling Execution Plan in the Construction Industry, Lagos State, Nigeria

Authors: Tosin Deborah Akanbi

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The Building Information Modeling Execution Plan (BEP) is a document that manifests the specifications for the adoption and execution of building information modeling in the construction sector in an organized manner so as to attain the listed goals. In this regard, the study examined the barriers to the adoption of building information modeling, evaluated the effect of building information modeling adoption characteristics on the key elements of a building information modeling execution plan and developed a strategic framework for a BEP in the Lagos State construction industry. Data were gathered through a questionnaire survey with 332 construction professionals in the study area. Three online structured interviews were conducted to support and validate the findings of the quantitative analysis. The results showed the significant relationships and connections between the variables in the framework: BIM usage and model quality control (aBIMskill -> dMQ, Beta = 0.121, T statistics = 1.829), BIM adoption characteristics and information exchange (bBIM_CH -> dIE, Beta = 0.128, T statistics = 1.727), BIM adoption characteristics and process design (bBIM_CH -> dPD, Beta = 0.170, T statistics = 2.754), BIM adoption characteristics and roles and responsibilities (bBIM_CH -> dRR, Beta = 0.131, T statistics = 2.181), interest BIM barriers and BIM adoption characteristics (cBBIM_INT -> bBIM_CH, Beta = 0.137, T statistics = 2.309), legal BIM barriers and BIM adoption characteristics (cBBIM_LEG -> bBIM_CH, Beta = 0.168, T statistics = 2.818), professional BIM barriers and BIM adoption characteristics (cBBIM_PRO -> bBIM_CH, Beta = 0.152, T statistics = 2.645). The results also revealed that seven final themes were generated, namely: model structure and process design, BIM information exchange and collaboration procedures, project goals and deliverables, project model quality control, roles and responsibilities, reflect Lagos state construction industry and validity of the BEP framework. Thus, there is a need for the policy makers to direct interventions to promote, encourage and support the understanding and adoption of BIM by emphasizing the various benefits of using the technology in the Lagos state construction industry.

Keywords: building information modelling execution plan, BIM adoption characteristics, BEP framework, construction industry

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904 Empowering Teachers to Bolster Vocational Education in Cameroon

Authors: Ambissah Asah Brigitte

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This research is guided by observations in the types of education offered at the secondary level in Cameroon. The secondary education system in Cameroon comprises two types of education, including General Education and Technical and Vocational Education. Although General Education and, Technical and Vocational Education are given equal importance by public authorities, General Education remains on the thriving trend, enjoying the greatest enrolment. In the meantime, Technical and Vocational Education is still to reach the adequate momentum expected to fostering the country’s full-fledged development, as specified in the National Development Strategy, which is the blue print of State policies in Cameroon for the 2020-2030 decade. Vocational Education is credited for its ability to foster a country’s development, since it teaches students the precise skills and knowledge needed to carry out a specific craft, technical skill or trade. Yet, formal training on Vocational Education for teachers offers a pale face in secondary education. This limits the ability of the educational system to nurture vocations and provide the country’s economy with the manpower necessary to achieving development goals. This article seeks to analyse how concretely does the institutional framework spur vocational skills in secondary school teachers. It overviews the instruments instituting Vocational Education at the secondary level in Cameroon, then assesses their effective implementation on the ground. Questionnaires addressed to both active teachers and vocational education policy-makers serve to collect data which are analysed using descriptive statistics. The final objective is to contribute in the debate urging to rethink the role of teachers in bolstering Vocational Education, which is the cornerstone of industrial development. This is true everywhere in the world. In Cameroon and in Africa in general, teachers must be empowered in this field with specific sets of competencies they will need to pass on to learners. They equally need to be given opportunities to acquire and adapt their knowledge and teaching skills accordingly.

Keywords: vocational education, cameroon, institutional framework, national development, competencies and skills

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903 Community Participation in Planning Whale Shark Tourism in Sumbawa, West Nusa Tenggara-Indonesia

Authors: Maulita Sari Hani, Abraham B. Sianipar, Abdi Hasan, Erfa Canistya, Ismail Alaydrus, Asril Djunaidi

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Whale shark tourism offer potential benefits to support economic alternative livelihood. Since 2017, Conservation International Indonesia worked in Sumbawa to monitor whale shark distribution and identified species aggregation in Teluk Saleh. We conducted a survey on May 23th-27th, 2018 and involved 86 local community from five hamlets in Labuan Jambu village. Furthermore, forum group discussion (FGD) held with 20 village representative on July 30th, 2018. The result of frequency distribution demonstrated 95% of respondents show positive perceptions towards sustainable development of whale shark tourism with 40% willing to participate in boat rental services. The community also proposes to participate in providing other tourism services including the local guide (12%), food and beverage or F&B (8%), local transport (8%), and homestay (6%). 34% of respondents agreed to establish a new institution (under village officials) to coordinate tourism services provided by the local community. We also conducted participatory mapping with 15 key informants where the result confirmed 13 areas of whale shark aggregation with all-year-round sightings. The FGD results in 20 participants ready to start the pilot project of community-based whale shark tourism in August 2018, including 4 boat rental (3 speedboats and 1 floating cage boat), 6 homestays, 4 car rentals, 1 F&B, 1 gear rental, 2 guides, and 2 local products. In addition, we facilitate village official in establishing policy and regulations for whale shark conservation and sustainable community-based tourism through village regulation, code of conduct, best practices, and capacity building program.

Keywords: marine wildlife tourism, elasmobranch, conservation, sustainable tourism, co-management

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902 Comparative Analysis of Decentralized Financial Education Systems: Lessons From Global Implementations

Authors: Flex Anim

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The financial system is a decentralized studies system that was put into place in Ghana as a grassroots financial studies approach. Its main goal is to give people the precise knowledge, abilities, and training required for a given trade, business, profession, or occupation. In this essay, the question of how the financial studies system's devolution to local businesses results in responsible and responsive representation as well as long-term company learning is raised. It centers on two case studies, Asekwa Municipal and Oforikrom. The next question posed by the study is how senior high school students are rebuilding their livelihoods and socioeconomic well-being by creating new curriculum and social practices related to the finance and business studies system. The paper here concentrates on Kumasi District and makes inferences for the other two examples. The paper demonstrates how the financial studies system's establishment of representative groups creates the democratic space required for the successful representation of community goals. Nonetheless, the interests of a privileged few are advanced as a result of elite capture. The state's financial and business training programs do not adhere to the financial studies system's established policy procedures and do not transfer pertinent and discretionary resources to local educators. As a result, local educators are unable to encourage representation that is accountable and responsive. The financial studies system continues to pique the interest of rural areas, but this desire is skewed toward getting access to financial or business training institutions for higher education. Since the locals are not actively involved in financial education, the financial studies system serves just to advance the interests of specific populations. This article explains how rhetoric and personal benefits can be supported by the public even in the case of "failed" interventions.

Keywords: financial studies system, financial studies' devolution, local government, senior high schools and financial education, as well as community goals and representation

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901 Assessment of Hydrogen Demand for Different Technological Pathways to Decarbonise the Aviation Sector in Germany

Authors: Manish Khanra, Shashank Prabhu

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The decarbonization of hard-to-abate sectors is currently high on the agenda in the EU and its member states, as these sectors have substantial shares in overall GHG emissions while it is facing serious challenges to decarbonize. In particular, the aviation sector accounts for 2.8% of global anthropogenic CO₂ emissions. These emissions are anticipated to grow dramatically unless immediate mitigating efforts are implemented. Hydrogen and its derivatives based on renewable electricity can have a key role in the transition towards CO₂-neutral flights. The substantial shares of energy carriers in the form of drop-in fuel, direct combustion and Hydrogen-to-Electric are promising in most scenarios towards 2050. For creating appropriate policies to ramp up the production and utilisation of hydrogen commodities in the German aviation sector, a detailed analysis of the spatial distribution of supply-demand sites is essential. The objective of this research work is to assess the demand for hydrogen-based alternative fuels in the German aviation sector to achieve the perceived goal of the ‘Net Zero’ scenario by 2050. Here, the analysis of the technological pathways for the production and utilisation of these fuels in various aircraft options is conducted for reaching mitigation targets. Our method is based on data-driven bottom-up assessment, considering production and demand sites and their spatial distribution. The resulting energy demand and its spatial distribution with consideration of technology diffusion lead to a possible transition pathway of the aviation sector to meet short-term and long-term mitigation targets. Additionally, to achieve mitigation targets in this sector, costs and policy aspects are discussed, which would support decision-makers from airline industries, policymakers and the producers of energy commodities.

Keywords: the aviation sector, hard-to-abate sectors, hydrogen demand, alternative fuels, technological pathways, data-driven approach

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900 Human Capital Development: A Pivotal for Sustainable Development in Developing Countries

Authors: Yusuf Ismaila

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The developing countries are characterized by inefficient production systems and unequal distribution of wealth. Developing countries are largely populated, yet under developed. This can be attributed partly to the unplanned efforts towards the development of human capital through education and training. In the developed nations a huge attention is accorded to indices such as life expectancy, literacy, infant mortality, education, and the efficient delivery of social services. This is the reason why many developing countries have been scored low by the United Nations in terms of its human development indicators. The population growth continued to expand far beyond the rate of economic growth, a situation that gave rise to increasing poverty. This paper examines the effect of selected human development indicators on the economic development. Thus human capital development is one of the fundamental solutions to enter the international arena. Both quantitative and qualitative analyses were used to demonstrate the effect of selected human capital indices and related literatures were also reviewed for exposition of the human capital concept. It was found that there are no conscious efforts in human capital planning. This has therefore resulted to continuing dwindling of production system and poverty. Recommendations made to redress the situation include that human capital development should be planned and adequately funded in line with the needs of the economy and by applying international standards. Specifically, developing countries must invest necessary resources in developing human capital which tend to have a great impact on sustainable development. Information about the labour market should improve while government policy should favour labour mobility. HCD strategy must focus on improving the skills of the workforce, reducing the cost of doing business and making available the resources business needs to compete and thrive in a fast globalizing economy. There should be regular interaction of planners, employers and builders of human capital to facilitate the process of meaningful national development.

Keywords: economic development, human capital, economic growth, developing countries

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899 Women Entrepreneuship in Croatia: Issues and Policies

Authors: Marko Kolakovic, Mihaela Mikic, Martina Taborin

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Women entrepreneurship is often regarded as the unused economical potential in many countries, including Republic of Croatia. Although women represent a majority in the population, they are still a minority in the field of entrepreneurship and face many challenges in fulfilling their entrepreneurship potential. The reasons are often hided in historical distorted perceptions about value, credibility, competitiveness, responsibility and knowledge which women have, or can have. This is significant for at least two reasons. First, in terms of global economic crisis, the economy needs more quality, more skilled and educated people willing to face entrepreneurial challenges and create new jobs, new opportunities and higher living standards. Second, in the entrepreneurial activity, women finally have a chance to highlight their own abilities, such as knowledge, relentless work, organizational skills, communication and negotiation skills, responsibility, flexibility, etc., in order to insure their economic independence, for a better social position, and to increase confidence and faith in their own abilities. This paper empirically analyses characteristics of women entrepreneurship in Croatia and conducted policies for it improvement. An empirical research was conducted with the goal of discovering real life experiences and attitudes of Croatian women entrepreneurs. Results show that Croatian women entrepreneurs are usually highly educated, have previous work experience and operate in service sector, due to lower need for start-up capital. The biggest obstacle on their entrepreneurial path represents government bureaucracy. Although the number of women entrepreneurs is rising today and the gap between male and women entrepreneurs in Croatia, as well as women entrepreneurship levels lower than the European average, we believe that there is still a long way to reach potential and successful women entrepreneurship development. Research showed that by breaking down the barriers as access to finance, education investments, knowledge, skills and confidence development, women will be able to accomplish more significant and more efficient entrepreneurial outcome.

Keywords: Croatia, policy, SMEs, women entrepreneurial strategy, women entrepreneurship

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898 Ending Wars Over Water: Evaluating the Extent to Which Artificial Intelligence Can Be Used to Predict and Prevent Transboundary Water Conflicts

Authors: Akhila Potluru

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Worldwide, more than 250 bodies of water are transboundary, meaning they cross the political boundaries of multiple countries. This creates a system of hydrological, economic, and social interdependence between communities reliant on these water sources. Transboundary water conflicts can occur as a result of this intense interdependence. Many factors contribute to the sparking of transboundary water conflicts, ranging from natural hydrological factors to hydro-political interactions. Previous attempts to predict transboundary water conflicts by analysing changes or trends in the contributing factors have typically failed because patterns in the data are hard to identify. However, there is potential for artificial intelligence and machine learning to fill this gap and identify future ‘hotspots’ up to a year in advance by identifying patterns in data where humans can’t. This research determines the extent to which AI can be used to predict and prevent transboundary water conflicts. This is done via a critical literature review of previous case studies and datasets where AI was deployed to predict water conflict. This research not only delivered a more nuanced understanding of previously undervalued factors that contribute toward transboundary water conflicts (in particular, culture and disinformation) but also by detecting conflict early, governance bodies can engage in processes to de-escalate conflict by providing pre-emptive solutions. Looking forward, this gives rise to significant policy implications and water-sharing agreements, which may be able to prevent water conflicts from developing into wide-scale disasters. Additionally, AI can be used to gain a fuller picture of water-based conflicts in areas where security concerns mean it is not possible to have staff on the ground. Therefore, AI enhances not only the depth of our knowledge about transboundary water conflicts but also the breadth of our knowledge. With demand for water constantly growing, competition between countries over shared water will increasingly lead to water conflict. There has never been a more significant time for us to be able to accurately predict and take precautions to prevent global water conflicts.

Keywords: artificial intelligence, machine learning, transboundary water conflict, water management

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897 Analyzing the Sociolinguistic Profile of the Algerian Community in the UK in terms of French Language Use: The Case of Émigré Ph.D. Students

Authors: Hadjer Chellia

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the present study reports on second language use among Algerian international students in the UK. In Algeria, French has an important status among the Algerian verbal repertoires due to colonial reasons. This has triggered many language conflicts and many debates among policy makers in Algeria. In higher education, Algerian English students’ sociolinguistic profile is characterised by the use of French as a sign of prestige. What may leave room for debate is the effect of crossing borders towards the UK as a result of international mobility programmes, a transition which could add more complexity since French, is not so significant as a language in the UK context. In this respect, the micro-objective is to explore the fate of French use among Ph.D. students in the UK as a newly established group vis-à-vis English. To fulfill the purpose of the present inquiry, the research employs multiple approaches in which semi-structured interview is a primary source of data to know participants’ attitudes about French use, targeting both their pre-migratory experience and current one. Web-based questionnaires are set up to access larger population. Focus group sessions are further procedures of scrutiny in this piece of work to explore the actual linguistic behaviours. Preliminary findings from both interviews and questionnaires reveal that students’ current experience, particularly living in the UK, affects their pre-migratory attitudes towards French language and its use. The overall findings are expected to bring manifold contributions to the field of research among which is setting factors that influence language use among newly established émigrés communities. The research is also relevant to international students’ experience of study abroad in terms of language use in the guise of internationalization of higher education, mobility and exchange programmes. It could contribute to the sociolinguistics of the Algerian diaspora: the dispersed residence of non-native communities - not to mention its significance on the Algerian research field abroad.

Keywords: Algerian diaspora, French language, language maintenance, language shift, mobility

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896 Students with Hearing Impairment and Their Access to Inclusive Education in Nagpur City, India: An Exploratory Study

Authors: Avanika Gupta

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Education plays a significant and remedial role in balancing the socio-economic fabric of a country. Inclusive education is considered as the most appropriate mode of teaching students with hearing impairment (SwHI) by various national and international legislations. But inclusive education is still an evolving concept among the disability studies scholars and policy makers in India. The study aimed to examine accessibility of SwHI in mainstream schools if there are special provisions for SwHI. The study also intended to identify if the provisions are same for deaf and hard-of-hearing students. Using stratified random sampling technique, a school was selected from each of the six administrative zones of Nagpur city. All the selected schools had primary and secondary level education and were co-educational in nature. Interview with principals of these schools and focused-group- observation method showcased lack of accessibility for SwHI in attending schools. Not even a single school had a hearing impaired student, either deaf or hard-of-hearing depicting the double marginalization of SwHI. This is despite the fact that the right to education is a fundamental right in India, and national legislation on disability has special provisions for ensuring educational opportunities to SwHI. None of the schools even had an Indian Sign Language (ISL) instructor. Both observations seemed cause and effect of one another. One of the principals informed that they have seats for all students with disabilities but they usually lie vacant due to lack of awareness among the parents. One school had 2 students with locomotive impairment while another had a student with visual impairment. Principals of two special schools were also interviewed to understand the reason behind the low enrollment rate of SwHI in mainstream schools. Guardian preference, homogeneity, relatable faculty, familiar environment were some of the chief reasons mentioned. Few suggestions for the policymakers, teachers, guardians and the students are also recommended so that Indian education system could become inclusive in true sense.

Keywords: deaf, hard-of-hearing, inclusive education, India, Nagpur, students with hearing impairment

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895 Harmonization of Financial Information Systems in Latin America in Light of International Public Sector Accounting Standards Using the Herfindahl-Hirschman Index

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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894 Agricultural Investment in Ethiopia: The Case of Oromia Region

Authors: Misganaw Ayele Gelaw

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This abstract presents an overview of agricultural investment in Ethiopia, with a focus on the Oromia Region. Ethiopia is a developing country that heavily relies on agriculture as a major contributor to its economic growth and employment. The Oromia Region, located in the central part of the country, is the largest region in Ethiopia and plays a significant role in the agricultural sector. The study aims to explore the current state of agricultural investment in the Oromia Region, focusing on the opportunities, challenges, and potential benefits that arise from such investments. It also highlights the key agricultural investment strategies and policies implemented by the Ethiopian government to attract domestic and foreign investors. To achieve these objectives, a comprehensive literature review and analysis of relevant reports, publications, and government policies will be conducted. The study will also incorporate qualitative and quantitative data collection methods, such as interviews, surveys, and statistical analysis, to provide a well-rounded understanding of agricultural investment dynamics in the Oromia Region. The findings of this study are expected to shed light on the impact of agricultural investments on local farmers, rural development, food security, income generation, and overall economic growth in the Oromia Region. It will also identify the key risk factors and potential mitigations associated with agricultural investment, offering recommendations to policymakers, investors, and stakeholders to improve the effectiveness and sustainability of investment efforts in the region. This abstract highlights the importance of agricultural investment in the Oromia Region and Ethiopia as a whole, as it strives to enhance productivity, increase farmers' income, and contribute to the country's long-term development goals. By understanding the challenges and opportunities associated with agricultural investment, policymakers and investors can develop targeted strategies to ensure inclusive and sustainable growth in the agricultural sector, leading to improved livelihoods and economic prosperity in the Oromia Region.

Keywords: agriculture, investment, agriculture policy, economy

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