Search results for: legal framework
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6116

Search results for: legal framework

1646 Corporate Governance and Audit Report Lag: The Case of Tunisian Listed Companies

Authors: Lajmi Azhaar, Yab Mdallelah

Abstract:

This study examines the Tunisian market in which recent events, notably financial scandals, provide an appropriate framework for studying the impact of corporate governance on the audit report lag. Moreover, very little research has been done to examine this relationship in this context. The objective of this work is, therefore, to understand the factors influencing audit report lag, drawing primarily on agency theory (Jensen and Meckling, 1976), which shows that the characteristics of the board of directors have an impact on the report lag (independence, diligence, and size). In addition, the characteristics of the committee also have an impact on the audit report lag (size, independence, diligence, and expertise). Therefore, our research provides empirical evidence on the impact of governance mechanisms attributes on audit report lag. Using a sample of forty-seven (47) Tunisian companies listed on the Tunis Stock Exchange (BVMT) during the period from 2014 to 2019, and basing on the GMM method of the dynamic panel, multivariate analysis shows that most corporate governance attributes have a significant effect on audit report lag. Specifically, the audit committee diligence and the audit committee expertise have a significant and positive effect on audit report lag. But the diligence of the board has a significant and negative effect on audit report lag. However, this study finds no evidence that the audit committee independence, the size, independence, and diligence of the director’s board are associated with the audit report lag. In addition, the results of this study also show that there is a significant effect of some control variables. Finally, we are contributing to this study by using the GMM method of the dynamic panel. We are also using an emerging context that is very poorly developed and exploited by previous studies.

Keywords: governance mechanisms, audit committee, board of directors, audit report lag

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1645 Assessing the NYC's Single-Family Housing Typology for Urban Heat Vulnerability and Occupants’ Health Risk under the Climate Change Emergency

Authors: Eleni Stefania Kalapoda

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Recurring heat waves due to the global climate change emergency pose continuous risks to human health and urban resources. Local and state decision-makers incorporate Heat Vulnerability Indices (HVIs) to quantify and map the relative impact on human health in emergencies. These maps enable government officials to identify the highest-risk districts and to concentrate emergency planning efforts and available resources accordingly (e.g., to reevaluate the location and the number of heat-relief centers). Even though the framework of conducting an HVI is unique per municipality, its accuracy in assessing the heat risk is limited. To resolve this issue, varied housing-related metrics should be included. This paper quantifies and classifies NYC’s single detached housing typology within high-vulnerable NYC districts using detailed energy simulations and post-processing calculations. The results show that the variation in indoor heat risk depends significantly on the dwelling’s design/operation characteristics, concluding that low-ventilated dwellings are the most vulnerable ones. Also, it confirmed that when building-level determinants of exposure are excluded from the assessment, HVI fails to capture important components of heat vulnerability. Lastly, the overall vulnerability ratio of the housing units was calculated between 0.11 to 1.6 indoor heat degrees in terms of ventilation and shading capacity, insulation degree, and other building attributes.

Keywords: heat vulnerability index, energy efficiency, urban heat, resiliency to heat, climate adaptation, climate mitigation, building energy

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1644 Civic E-Participation in Central and Eastern Europe: A Comparative Analysis

Authors: Izabela Kapsa

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Civic participation is an important aspect of democracy. The contemporary model of democracy is based on citizens' participation in political decision-making (deliberative democracy, participatory democracy). This participation takes many forms of activities like display of slogans and symbols, voting, social consultations, political demonstrations, membership in political parties or organizing civil disobedience. The countries of Central and Eastern Europe after 1989 are characterized by great social, economic and political diversity. Civil society is also part of the process of democratization. Civil society, funded by the rule of law, civil rights, such as freedom of speech and association and private ownership, was to play a central role in the development of liberal democracy. Among the many interpretations of concepts, defining the concept of contemporary democracy, one can assume that the terms civil society and democracy, although different in meaning, nowadays overlap. In the post-communist countries, the process of shaping and maturing societies took place in the context of a struggle with a state governed by undemocratic power. State fraud or repudiation of the institution is a representative state, which in the past was the only way to manifest and defend its identity, but after the breakthrough became one of the main obstacles to the development of civil society. In Central and Eastern Europe, there are many obstacles to the development of civil society, for example, the elimination of economic poverty, the implementation of educational campaigns, consciousness-related obstacles, the formation of social capital and the deficit of social activity. Obviously, civil society does not only entail an electoral turnout but a broader participation in the decision-making process, which is impossible without direct and participative democratic institutions. This article considers such broad forms of civic participation and their characteristics in Central and Eastern Europe. The paper is attempts to analyze the functioning of electronic forms of civic participation in Central and Eastern European states. This is not accompanied by a referendum or a referendum initiative, and other forms of political participation, such as public consultations, participative budgets, or e-Government. However, this paper will broadly present electronic administration tools, the application of which results from both legal regulations and increasingly common practice in state and city management. In the comparative analysis, the experiences of post-communist bloc countries will be summed up to indicate the challenges and possible goals for further development of this form of citizen participation in the political process. The author argues that for to function efficiently and effectively, states need to involve their citizens in the political decision-making process, especially with the use of electronic tools.

Keywords: Central and Eastern Europe, e-participation, e-government, post-communism

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1643 A Study of Adult Lifelong Learning Consulting and Service System in Taiwan

Authors: Wan Jen Chang

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Back ground: Taiwan's current adult lifelong learning services have expanded from vocational training to universal lifelong learning. However, both the professional knowledge training of learning guidance and consulting services and the provision of adult online learning consulting service systems still need to be established. Purpose: The purposes of this study are as follows: 1. Analyze the professional training mechanism for cultivating adult lifelong learning consultation and coaching; 2. Explore the feasibility of constructing a system that uses network technology to provide adult learning consultation services. Research design: This study conducts a literature analysis of counseling and coaching policy reports on lifelong learning in European countries and the United States. There are two focus discussions were conducted with 15 lifelong learning scholars, experts and practitioners as research subjects. The following two topics were discussed and suggested: 1. The current situation, needs and professional ability training mechanism of "Adult Lifelong Learning Consulting and Services"; 2. Strategies for establishing an "Adult Lifelong Learning Consulting and Service internet System". Conclusion: 1.Based on adult lifelong learning consulting and service needs, plan a professional knowledge training and certification system.2.Adult lifelong learning consulting and service professional knowledge and skills training should include the use of network technology to provide consulting service skills.3.To establish an adult lifelong learning consultation and service system, the Ministry of Education should promulgate policies and measures at the central level and entrust local governments or private organizations to implement them.4.The adult lifelong learning consulting and service system can combine the national qualifications framework, private sector and NPO to expand learning consulting service partners.

Keywords: adult lifelong learning, profesional knowledge, consulting and service, network system

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1642 Weibull Cumulative Distribution Function Analysis with Life Expectancy Endurance Test Result of Power Window Switch

Authors: Miky Lee, K. Kim, D. Lim, D. Cho

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This paper presents the planning, rationale for test specification derivation, sampling requirements, test facilities, and result analysis used to conduct lifetime expectancy endurance tests on power window switches (PWS) considering thermally induced mechanical stress under diurnal cyclic temperatures during normal operation (power cycling). The detail process of analysis and test results on the selected PWS set were discussed in this paper. A statistical approach to ‘life time expectancy’ was given to the measurement standards dealing with PWS lifetime determination through endurance tests. The approach choice, within the framework of the task, was explained. The present task was dedicated to voltage drop measurement to derive lifetime expectancy while others mostly consider contact or surface resistance. The measurements to perform and the main instruments to measure were fully described accordingly. The failure data from tests were analyzed to conclude lifetime expectancy through statistical method using Weibull cumulative distribution function. The first goal of this task is to develop realistic worst case lifetime endurance test specification because existing large number of switch test standards cannot induce degradation mechanism which makes the switches less reliable. 2nd goal is to assess quantitative reliability status of PWS currently manufactured based on test specification newly developed thru this project. The last and most important goal is to satisfy customer’ requirement regarding product reliability.

Keywords: power window switch, endurance test, Weibull function, reliability, degradation mechanism

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1641 An Exploration of Organisational Elements on Social Media Platforms Based Knowledge Sharing: The Case of Higher Education Institutions in Malaysia

Authors: Nor Erlissa Abd Aziz, R. M. U. S. Udagedara, S. Sharifi

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Managing and sharing knowledge has been a broadly satisfactory strategy to most of the organisations. Harnessing the power of knowledge supported the organisations to gain a competitive advantage over their competitors. Along with the invention of social media, knowledge sharing process has been more efficient and comfortable. Numerous researches have been conducted to investigate the effect of social media platforms for public and academic use. Furthermore, knowledge sharing, in general, have been subject to considerable n research, but research on sharing knowledge in Higher Education Institutions (HEIs) is rare. Also, it is noted that still there is a gap related to the organisational elements that contribute to the successful knowledge sharing through social media platforms. Thus, this research aims to investigate organisational elements that influence the social media platform based knowledge sharing within the context of Malaysian Higher Education Institutions (HEIs). The research used qualitative research methods to get an in-depth understanding of the subject matter. The conclusions of this study are based on interpreting the results of semi-structured interviews with academic staff from various Malaysian HEIs from the public and private sectors. Documents review will supplement the data from the interviews, and this ensures triangulation of the responses and thus increase the validity of the research. This research contributes to the literature by investigating an in-depth understanding the role of organisational elements about the social media platform based knowledge sharing in nourishing knowledge and spreading it to become better HEIs in utilising their knowledge. The proposed framework which identifies the organisational elements influences of social media platform based knowledge sharing will present as the main contribution of this research.

Keywords: knowledge sharing, social media, knowledge and knowledge management

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1640 Silencing in Urdu Resistance Literature: A Postcolonial Study of the Short Fiction Written between 1977 and 1988

Authors: Muhammad Sheeraz

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Literary responses to various forms of local and international oppressions can be found in all major Pakistani languages and their academic study is crucial to understand the local creative and critical mind. However, most of them have not yet received as much of scholarly attention as has the Anglophone Pakistani literature of this kind. One of the reasons for this indifference is that resistance literature is usually mistaken as incidental work produced in haste and thus not a serious subject or high art worthy of being considered critically. Literary criticism in the English language did not include this Urdu resistance literature because most of it has not yet been translated into English, and scholars proficient in Urdu and producing critical works in English have contented themselves to the critique of a few prominent writers of Urdu, for instance, Faiz Ahmad Faiz and Saadat Hassan Manto. While there is no denying the fact that they hold a significant position in Pakistani literature, the tradition of resistance is in no way limited to them. Bringing to the limelight other resistant voices from Urdu fiction, this qualitative research employs Barbara Harlow’s framework of postcolonial resistance literature to explore the strategy of silencing as used in twenty three short stories written between the military regime of Zia ul Haq (1977-1988) in Pakistan. The study shows that the writers of these Urdu short stories have not only recorded various tools of silencing employed by the oppressors but also represented various kinds of silences that were observed in the society. Moreover, they have also depicted how this silencing was dealt with by the writers and intellectual of the time. Thus, in the light of the analysis, it can be safely said that Urdu resistance literature notices, recounts, and theorizes silencing and silences within the local sociopolitical condition.

Keywords: resistance literature, Urdu short fiction, Zia ul Haq, postcolonialism

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1639 The Impact of Employee's Perception of Corporate Social Responsibility on Job Satisfaction: Corporate Sector of Pakistan

Authors: Binish Ahmed

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Corporate Social Responsibility (CSR) is regarded as voluntary behaviors that contribute to the social welfare based on the concept of sustainable development. The corporations should not only stress on their economic and business outcomes but also pay attention to their effect on the society and environment. It could attract investors and customers, as well as maintain a positive interaction with the government. In spite of the broad diffusion, and its potential significance to employees' perspective, CSR is now examined and has built-in Organizational Behavior (OB), and Human Resource Management (HRM) look into the broad structure of relationship between employees' perspective, work attitudes and behavior to improve the research on CSR. The purpose of this research is to investigate the impact of employees’ perception of CSR on work attitudes and behaviors of employees. A conceptual framework is proposed, based on the literature and practices. The research would conduct the primary data survey of convenient sampling from the employees and managers-using detailed questionnaire- to address the following questions. The survey of 180 respondents of age greater than 20 having at least six-month experience from companies based in Karachi are source of data. The application of professional empirical models for data analysis and interpretation are source to draw the conclusion. 1. What are the dynamics of CSR in an organization? Why is it important to have a CSR department? What sort of business approach are CSR activities practiced? Do CSR activities improve the quality of life of workplace? And, how it linked with welfare of society? 2. How the positive job attitude and behavior does encourage the employees about the perception of CSR? How is it linked with the job satisfaction? What is the relationship between employees’ perception of CSR and job satisfaction?

Keywords: corporate social responsibility, job satisfaction, organizational commitment, work behaviors

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1638 Variability Management of Contextual Feature Model in Multi-Software Product Line

Authors: Muhammad Fezan Afzal, Asad Abbas, Imran Khan, Salma Imtiaz

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Software Product Line (SPL) paradigm is used for the development of the family of software products that share common and variable features. Feature model is a domain of SPL that consists of common and variable features with predefined relationships and constraints. Multiple SPLs consist of a number of similar common and variable features, such as mobile phones and Tabs. Reusability of common and variable features from the different domains of SPL is a complex task due to the external relationships and constraints of features in the feature model. To increase the reusability of feature model resources from domain engineering, it is required to manage the commonality of features at the level of SPL application development. In this research, we have proposed an approach that combines multiple SPLs into a single domain and converts them to a common feature model. Extracting the common features from different feature models is more effective, less cost and time to market for the application development. For extracting features from multiple SPLs, the proposed framework consists of three steps: 1) find the variation points, 2) find the constraints, and 3) combine the feature models into a single feature model on the basis of variation points and constraints. By using this approach, reusability can increase features from the multiple feature models. The impact of this research is to reduce the development of cost, time to market and increase products of SPL.

Keywords: software product line, feature model, variability management, multi-SPLs

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1637 Exploration of a Blockchain Assisted Framework for Through Baggage Interlining: Blocklining

Authors: Mary Rose Everan, Michael McCann, Gary Cullen

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International travel journeys, by their nature, incorporate elements provided by multiple service providers such as airlines, rail carriers, airports, and ground handlers. Data needs to be stored by and exchanged between these parties in the process of managing the journey. The fragmented nature of this shared management of mutual clients is a limiting factor in the development of a seamless, hassle-free, end-to-end travel experience. Traditional interlining agreements attempt to facilitate many separate aspects of co-operation between service providers, typically between airlines and, to some extent, intermodal travel operators, including schedules, fares, ticketing, through check-in, and baggage handling. These arrangements rely on pre-agreement. The development of Virtual Interlining - that is, interlining facilitated by a third party (often but not always an airport) without formal pre-agreement by the airlines or rail carriers - demonstrates an underlying demand for a better quality end-to-end travel experience. Blockchain solutions are being explored in a number of industries and offer, at first sight, an immutable, single source of truth for this data, avoiding data conflicts and misinterpretation. Combined with Smart Contracts, they seemingly offer a more robust and dynamic platform for multi-stakeholder ventures, and even perhaps the ability to join and leave consortia dynamically. Applying blockchain to the intermodal interlining space – termed Blocklining in this paper - is complex and multi-faceted because of the many aspects of cooperation outlined above. To explore its potential, this paper concentrates on one particular dimension, that of through baggage interlining.

Keywords: aviation, baggage, blocklining, intermodal, interlining

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1636 Open Access in the Economic Sphere: A Framework Interpreting the Rise of the UK, US and China at Different Historical Times

Authors: Guanghua Yu

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This article has examined the rise of the UK, US, and China at different historical times to explain the argument that it is open access in the economic sphere, as well as institutional building related to the protection of property rights, contract enforcement, financial market, the rule of law, and human resource accumulation that determine economic and human development. Both the UK, after the Glorious Revolution in the seventeenth century, and China, after its adoption of the open door policy at the end of the 1970s, follow such a path of development. The difference between the UK and China in moving toward that path is the different coordination of elites. While the coordination of elites in the UK through parliament played important roles in forcing the government to consider the wider encompassing interest in society after the Glorious Revolution, the coordination of elites in China has mainly been achieved by the Communist Party of China such that the Chinese Government has started to pay greater deal of attention to the wider encompassing interest in the country from 1978. The article has also examined the rise of the US following colonial settlement to independence and institutional building thereafter. The US case is similarly consistent with the argument that open access in the economic sphere and institutional building matter the most to economic development. More decentralized methods of the coordination of elites in the US among colonies (states), the federal governments, and other political groups similarly shaped the path towards open access in the economic sphere and institutional building. As such, open access in the political sphere plays an indirect role in development at best. If that is correct, there are possibilities that different political systems are able to achieve coordination of elites so that governments will turn their attention to development.

Keywords: open access, interconnected institutions, democracy, development

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1635 The Gypsy Community Facing the Sexual Orientation: An Empirical Approach to the Attitudes of the Gypsy Population of Granada Towards Homosexual Sex-Affective Relationships

Authors: Elena Arquer Cuenca

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The gypsy community has been a mistreated and rejected group since its arrival in the Iberian Peninsula in the 15th century. At present, despite being the largest ethnic minority group in Spain as well as in Europe, the different legal and social initiatives in favour of equality continue to suffer discrimination by the general society. This has fostered a strengthening of the endogroup accompanied by cultural conservatism as a form of self-protection. Despite the current trend of normalization of sexual diversity in modern societies, LGB people continue to suffer discrimination, especially in more traditional environments or communities. This rejection for reasons of sexual orientation within the family or community can hinder the free development of the person and compromise peaceful coexistence. The present work is intended as an approach to the attitudes of the gypsy population towards non-heterosexual sexual orientation. The objective is none other than ‘to know the appreciation that the gypsy population has about homosexual sex-affective relationships, in order to assess whether this has any impact on family and community coexistence’. The following specific objectives are derived from this general objective: ‘To find out whether there is a relationship between the dichotomous Roma gender system and the acceptance/rejection of homosexuality’; ‘to analyse whether sexual orientation has an impact on the coexistence of the Roman family and community’; ‘to analyse whether the historical discrimination suffered by the Roman population favours the maintenance of the patriarchal heterosexual reproductive family’; and lastly ‘to explore whether ICTs have promoted the process of normalisation and/or acceptance of homosexuality within the Roma community’. In order to achieve these objectives, a bibliographical and documentary review has been used, as well as the semi-structured interview technique, in which 4 gypsy people participated (2 women and 2 men of different ages). One of the main findings was the inappropriateness of the use of the homogenising category "Gypsy People" at present, given the great diversity among the Roma communities. Moreover, the difficulty in accepting homosexuality seems to be related to the fact that the heterosexual reproductive family has been the main survival mechanism of Roma communities over centuries. However, it will be concluded that attitudes towards homosexuality will vary depending on the socio-economic and cultural context and factors such as age or professed religion. Three main contributions of this research are: firstly, the inclusion of sexual orientation as a variable to be considered when analysing peaceful coexistence; secondly socio-historical dynamics and structures of inequality have been taken into account when analysing Roma attitudes towards homosexuality; and finally, the processual nature of socio-cultural changes has also been considered.

Keywords: gender, homosexuality, ICTs, peaceful coexistence, Roma community, sexual orientation

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1634 Food Security in Germany: Inclusion of the Private Sector through Law Reform Faces Challenges

Authors: Agnetha Schuchardt, Jennifer Hartmann, Laura Schulte, Roman Peperhove, Lars Gerhold

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If critical infrastructures fail, even for a short period of time, it can have significant negative consequences for the affected population. This is especially true for the food sector that is strongly interlinked with other sectors like the power supply. A blackout could lead to several cities being without food supply for numerous days, simply because cash register systems do no longer work properly. Following the public opinion, securing the food supply in emergencies is considered a task of the state, however, in the German context, the key players are private enterprises and private households. Both are not aware of their responsibility and both cannot be forced to take any preventive measures prior to an emergency. This problem became evident to officials and politicians so that the law covering food security was revised in order to include private stakeholders into mitigation processes. The paper will present a scientific review of governmental and regulatory literature. The focus is the inclusion of the food industry through a law reform and the challenges that still exist. Together with legal experts, an analysis of regulations will be presented that explains the development of the law reform concerning food security and emergency storage in Germany. The main findings are that the existing public food emergency storage is out-dated, insufficient and too expensive. The state is required to protect food as a critical infrastructure but does not have the capacities to live up to this role. Through a law reform in 2017, new structures should to established. The innovation was to include the private sector into the civil defense concept since it has the required knowledge and experience. But the food industry is still reluctant. Preventive measures do not serve economic purposes – on the contrary, they cost money. The paper will discuss respective examples like equipping supermarkets with emergency power supply or self-sufficient cash register systems and why the state is not willing to cover the costs of these measures, but neither is the economy. The biggest problem with the new law is that private enterprises can only be forced to support food security if the state of emergency has occurred already and not one minute earlier. The paper will cover two main results: the literature review and an expert workshop that will be conducted in summer 2018 with stakeholders from different parts of the food supply chain as well as officials of the public food emergency concept. The results from this participative process will be presented and recommendations will be offered that show how the private economy could be better included into a modern food emergency concept (e. g. tax reductions for stockpiling).

Keywords: critical infrastructure, disaster control, emergency food storage, food security, private economy, resilience

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1633 Estimation of Endogenous Brain Noise from Brain Response to Flickering Visual Stimulation Magnetoencephalography Visual Perception Speed

Authors: Alexander N. Pisarchik, Parth Chholak

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Intrinsic brain noise was estimated via magneto-encephalograms (MEG) recorded during perception of flickering visual stimuli with frequencies of 6.67 and 8.57 Hz. First, we measured the mean phase difference between the flicker signal and steady-state event-related field (SSERF) in the occipital area where the brain response at the flicker frequencies and their harmonics appeared in the power spectrum. Then, we calculated the probability distribution of the phase fluctuations in the regions of frequency locking and computed its kurtosis. Since kurtosis is a measure of the distribution’s sharpness, we suppose that inverse kurtosis is related to intrinsic brain noise. In our experiments, the kurtosis value varied among subjects from K = 3 to K = 5 for 6.67 Hz and from 2.6 to 4 for 8.57 Hz. The majority of subjects demonstrated leptokurtic kurtosis (K < 3), i.e., the distribution tails approached zero more slowly than Gaussian. In addition, we found a strong correlation between kurtosis and brain complexity measured as the correlation dimension, so that the MEGs of subjects with higher kurtosis exhibited lower complexity. The obtained results are discussed in the framework of nonlinear dynamics and complex network theories. Specifically, in a network of coupled oscillators, phase synchronization is mainly determined by two antagonistic factors, noise, and the coupling strength. While noise worsens phase synchronization, the coupling improves it. If we assume that each neuron and each synapse contribute to brain noise, the larger neuronal network should have stronger noise, and therefore phase synchronization should be worse, that results in smaller kurtosis. The described method for brain noise estimation can be useful for diagnostics of some brain pathologies associated with abnormal brain noise.

Keywords: brain, flickering, magnetoencephalography, MEG, visual perception, perception time

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1632 Motivation of Doctors and its Impact on the Quality of Working Life

Authors: E. V. Fakhrutdinova, K. R. Maksimova, P. B. Chursin

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At the present stage of the society progress the health care is an integral part of both the economic system and social, while in the second case the medicine is a major component of a number of basic and necessary social programs. Since the foundation of the health system are highly qualified health professionals, it is logical proposition that increase of doctor`s professionalism improves the effectiveness of the system as a whole. Professionalism of the doctor is a collection of many components, essential role played by such personal-psychological factors as honesty, willingness and desire to help people, and motivation. A number of researchers consider motivation as an expression of basic human needs that have passed through the “filter” which is a worldview and values learned in the process of socialization by the individual, to commit certain actions designed to achieve the expected result. From this point of view a number of researchers propose the following classification of highly skilled employee’s needs: 1. the need for confirmation the competence (setting goals that meet the professionalism and receipt of positive emotions in their decision), 2. The need for independence (the ability to make their own choices in contentious situations arising in the process carry out specialist functions), 3. The need for ownership (in the case of health care workers, to the profession and accordingly, high in the eyes of the public status of the doctor). Nevertheless, it is important to understand that in a market economy a significant motivator for physicians (both legal and natural persons) is to maximize its own profits. In the case of health professionals duality motivational structure creates an additional contrast, as in the public mind the image of the ideal physician; usually a altruistically minded person thinking is not primarily about their own benefit, and to assist others. In this context, the question of the real motivation of health workers deserves special attention. The survey conducted by the American researcher Harrison Terni for the magazine "Med Tech" in 2010 revealed the opinion of more than 200 medical students starting courses, and the primary motivation in a profession choice is "desire to help people", only 15% said that they want become a doctor, "to earn a lot". From the point of view of most of the classical theories of motivation this trend can be called positive, as intangible incentives are more effective. However, it is likely that over time the opinion of the respondents may change in the direction of mercantile motives. Thus, it is logical to assume that well-designed system of motivation of doctor`s labor should be based on motivational foundations laid during training in higher education.

Keywords: motivation, quality of working life, health system, personal-psychological factors, motivational structure

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1631 Empirical Examination of High Performance Work System, Organizational Commitment and Organizational Citizen Behavior: A Mediation of Model of Vietnam Organizations

Authors: Giang Vu, Duong Nguyen, Yuan-Ling Chen

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Vietnam is a fast developing country with highly economic growth, and Vietnam organizations strive to utilize high performance work system (HPWS) in reinforcing employee in-role performance. HPWS, a bundle of human resource (HR) practices, are composed of eight sets of HR practices, namely selective staffing, extensive training, internal mobility, employment security, clear job description, result-oriented appraisal, incentive reward, and participation. However, whether HPWS stimulate employee extra-role behaviors remains understudied in a booming economic context. In this study, we aim to investigate organizational citizenship behavior (OCB) in a Vietnam context and, as a central issue, disentangle how HPWS elicits in employee OCB. On the other hand, recently, a deliberation of so-called 'black-box' HPWS issue has explored the role of employee commitment, suggesting that organizational commitment is a compelling source of employee OCB. We draw upon social exchange theory to predict that when employees perceive the organizational investment, like HPWS, in heightening their abilities, knowledge, and motivation, they are more likely to pay back with commitment; consequently, they will take initiatives in OCB. Hence, we hypothesize an individual level framework, in which organizational commitment mediates the positive relationship between HPWS and OCB. We collected data on HPWS, organizational commitment, OCB, and demographic variables, all at line managers of Vietnamese firms in Hanoi and Hochiminh. We conclude with research findings, implications, and future research suggestions.

Keywords: high performance work system, organizational citizenship behavior, organizational commitment, Vietnam

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1630 Sub-Municipal Government as a Tool for Decentralization

Authors: Mirko Klaric

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In different countries, sub-municipal units have different organizational and political positions. In some countries, the role of sub-municipal units is important; in others, it is marginal. That depends on the organization of the local government system in different countries, and the political role of local self-government units, their size, public authorities, and the possibility for managing various local public tasks. This paper attempts to analyze the sub-municipal government as an organizational form of local governance participation of citizens in the local community with a comparative perspective. Secondly, it presents elements that generally format sub-municipal government as a tool for strengthening of democratization processes in local government units. Those elements are crucial for the understanding of the dynamic in relation to local government vs. sub-municipal government. Special focus is put on the sub-municipal government in South-Eastern European countries, which have a common history and institutional framework, with this main question: how can sub-municipal government contribute to strengthening democratic processes in these countries. In centralized countries, the sub-municipal government usually has a reduced role, which relates to managing public tasks connected with local community needs. The purpose of this comparative research methodology is used for analyzing the present organization and role of sub-municipal government in local government systems in Croatia and other significant countries in Europe, with a special focus on the states in South-Eastern Europe and Croatia. Comparative analyses attempt to show that local government systems with bigger local government units have more significant sub-municipal government. On the other hand, local government systems with small local government units don’t have a strong sub-municipal government. Finally, this paper aims to present ideas on how the sub-municipal government can improve decentralization and contribute to better development of the local community and the whole of society.

Keywords: public administration, local government, sub-municipal government, decentralization

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1629 Deriving Framework for Slum Rehabilitation through Environmental Perspective: Case of Mumbai

Authors: Ashwini Bhosale, Yogesh Patil

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Urban areas are extremely complicated environmental settings, where health and well-being of an individual and population are governed by a large number of bio-physical, socio-economical, and inclusive aspects. Although poverty and slums are the prime issues under UN-HABITAT agenda of environmental sustainability, slums, the inevitable part of urban environment, have not accounted for inclusive city planning. Developing nations, where about 60 % of world slum population resides, are increasingly under pressure to uplift the urban poor, particularly slum dwellers. From a point of advantage, these new slum redevelopment projects have succeeded in providing legitimized and more permanent and stable shelter for the low income people, as well as individualized sanitation and water supply. However, they unfortunately follow the “one type fits all" approach and exhibit no response to the climatic design needs on Mumbai. The thesis focuses on the study of environmental perspectives in the context of Daylight, natural ventilation and social aspects in the design process of Slum-Rehabilitation schemes (SRS) – case of Mumbai. It attempts to investigate into Indian approaches about SRS and concludes upon strategies to be incorporated in SRS to improve the overall SRS environment. The main objectives of this work have been to identify and study the spatial configuration and possibilities of daylight and natural ventilation in Slum Rehabilitated buildings. The performance of the proposed method was evaluated by comparison with the daylight luminance simulated by lighting software, namely ECOTECT, and with measurements under real skies whereas for the ventilation study purpose, software named FLOW DESIGN was used.

Keywords: urban environment, slum-rehabilitation, daylight, natural-ventilation, architectural consequences

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1628 The Effects of Changes in Accounting Standards on Loan Loss Provisions (LLP) as Earnings Management Device: Evidence from Malaysia and Nigeria Banks (Part I)

Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri

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In view of dearth of studies on changes in accounting standards and banks’ earnings management particularly in the context of emerging economies, and the recent Malaysia and Nigeria change from their respective local GAAP to IFRS, this study deemed it overwhelming to investigate the effects of the switch on banks’ earnings management focusing on LLP as the manipulative device. This study employed judgmental sampling to select twenty eight banks- eight Malaysia and twenty Nigeria banks as sample covering period 2008-2013. To provide an empirical research setting in pursuant of the objective of this study, the study period is further partitioned into pre (2008, 2009, 2010) and post (2011, 2012, 2013) IFRS adoption periods. This study consistent with previous studies models a LLP regression model to investigate specific discretionary accruals of banks. Findings suggest that Malaysia and Nigeria banks individually use LLP to manage reported earnings more prior to IFRS implementation. Comparative overall results evidenced that the pre IFRS adoption or domestic GAAP era for both Malaysia and Nigeria sample banks is associated with higher prevalent earnings management through LLP than the corresponding post IFRS adoption era in diverse magnitude but in favour of Malaysia banks for both periods. With results demonstrating that IFRS adoption is linked to lower earnings management via LLP, this study therefore recommends the global adoption of IFRS as reporting framework. This study also endorses that Nigeria banks embrace and borrow a leaf from Malaysia banks good corporate governance practices.

Keywords: accounting standards, IFRS, FRS, SAS, LLP, earnings management

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1627 Analysis of Key Factors Influencing Muslim Women’s Buying Intentions of Clothes: A Study of UK’s Ethnic Minorities and Modest Fashion Industry

Authors: Nargis Ali

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Since the modest fashion market is growing in the UK, there is still little understanding and more concerns found among researchers and marketers about Muslim consumers. Therefore, the present study is designed to explore critical factors influencing Muslim women’s intention to purchase clothing and to identify the differences in the purchase intention of ethnic minority groups in the UK. The conceptual framework is designed using the theory of planned behavior and social identity theory. In order to satisfy the research objectives, a structured online questionnaire was published on Facebook from 20 November to 21 March. As a result, 1087 usable questionnaires were received and used to assess the proposed model fit through structural equation modeling. Results revealed that social media does influence the purchase intention of Muslim women. Muslim women search for stylish clothes that provide comfort during summer while they prefer soft and subdued colors. Furthermore, religious knowledge and religious practice, and fashion uniqueness strongly influence their purchase intention, while hybrid identity is negatively related to the purchase intention of Muslim women. This research contributes to the literature linked to Muslim consumers at a time when the UK's large retailers were seeking to attract Muslim consumers through modestly designed outfits. Besides, it will be helpful to formulate or revise product and marketing strategies according to UK’s Muslim women’s tastes and needs.

Keywords: fashion uniqueness, hybrid identity, religiosity, social media, social identity theory, structural equation modeling, theory of planned behavior

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1626 The Need for a Tool to Support Users of E-Science Infrastructures in a Virtual Laboratory Environment

Authors: Hashim Chunpir

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Support processes play an important role to facilitate researchers (users) to accomplish their research activities with the help of cyber-infrastructure(s). However, the current user-support process in cyber-infrastructure needs a feasible tool to support users. This tool must enable the users of a cyber-infrastructure to communicate efficiently with the staffs of a cyber-infrastructure in order to get technical and scientific assistance, whilst saving resources at the same time. This research paper narrates the real story of employing various forms of tools to support the user and staff communication. In addition, this paper projects the lessons learned from an exploration of the help-desk tools in the current state of user support process in Earth System Grid Federation (ESGF) from support staffs’ perspective. ESGF is a climate cyber-infrastructure that facilitates Earth System Modeling (ESM) and is taken as a case study in this paper. Finally, this study proposes a need for a tool, a framework or a platform that not only improves the user support process to address support servicing needs of end-users of e-Science infrastructures but also eases the life of staffs in providing assistance to the users. With the help of such a tool; the collaboration between users and the staffs of cyber-infrastructures is made easier. Consequently, the research activities of the users of e-Science infrastructure will thrive as the scientific and technical support will be available to users. Finally, this results into painless and productive e-Research.

Keywords: e-Science User Services, e-Research in Earth Sciences, Information Technology Services Management (ITSM), user support process, service desk, management of support activities, help desk tools, application of social media

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1625 Value Creation of Public Financial Management Reforms through Their Long-Term Impacts

Authors: Christoph Schuler, Oriana Ponta

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Public Financial Management (PFM) reforms are promoted by various international organizations such as the International Monetary Fund (IMF) or the World Bank, local development banks and the donor country community to strengthen governance and accountability in developing countries across the world. Reform efforts undertaken are often systematically measured against international best practice by the application of standardized analytical instruments such as the Public Expenditure and Financial Accountability Framework (PEFA) or the Poverty Reduction Action Plan (PARP). While those instruments analyze direct achievements of PFM reforms, the long-term benefits of such reforms for society remain untapped. This gives rise to the question why the concept of impact evaluation with its experimental or quasi-experimental settings in the form of randomized control trials has rarely been applied in the context of PFM reforms. To close this gap, this study provides examples where the concept of impact evaluation can be applied to PFM reforms and thereby shifting the focus from outcome towards a long-term impact. As it is a new approach, this study does not attempt to conduct a fully flagged impact evaluation of a certain PFM reform. However, it will outline, as a form of pre-test the applicability of the impact evaluation methodology in this context, for example, by more closely analyzing the commonly used indicators (for example within PEFA or PARP). This would mean to scrutinize these indicators as to how they were designed and how they are related to the long-term impact, they should be producing. The analysis of PFM reform indicators and their relation to long-term impacts should provide practitioners and scholars alike with new insights on how to strengthen the accountability of public service delivery through successful and sustainable PFM reforms.

Keywords: accountability, impact evaluation, PFM reforms, public financial management

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1624 Sustainable Agriculture of Tribal Farmers: An Analysis in Koraput and Malkangiri Districts of Odisha, India

Authors: Amrita Mishra, Tushar Kanti Das

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Agriculture is the backbone of the economy of Odisha. Sustainability of agriculture holds the key for the development of Odisha. The Sustainable Development Goals are a framework of 17 goals and 169 targets across social, economical and environmental areas of sustainable development. Among all the seventeen goals the second goal is focusing on the promotion of Sustainable Agriculture. In this research our main aim is also to contribute an understanding of effectiveness of sustainable agriculture as a tool for rural development in the selected tribal district (i.e. Koraput and Malkangiri) of Odisha. These two districts are comes under KBK districts of Odisha which are identified as most backward districts of Odisha. The objectives of our study are to investigate the effect of sustainable agriculture on the lives of tribal farmers, to study whether the farmers are empowered by their participation in sustainable agriculture initiatives to move towards their own vision of development and to study the investment and profit ratio in sustainable agriculture. This research will help in filling the major gaps in sociological studies of sustainable agriculture. This information will helpful for farmers, development organisations, donors and policy makers in formulating the development of effective initiatives and policies to support the development of sustainable agriculture. In this study, we have taken 210 respondents and used various statistical techniques like chi-square test, one-way ANOVA and percentage analysis. This research shows that sustainable agriculture is an effective development strategy that benefits the tribal farmers to move towards their own vision of Good Fortune. The poor farmers who struggle to feed their families and maintain viable livelihoods on shrinking land for them sustainable agriculture are really benefited. The farmers are using homemade pesticides, manure and also getting the seeds from different development organisations and Government. So the investment in Sustainable Agriculture is very less. All farmers said their lives are now better than before. The creation of farmers groups for training and marketing for the produces was shown to be very important for empowerment.

Keywords: sustainable, agriculture, tribal farmers, development, empowerment

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1623 Query in Grammatical Forms and Corpus Error Analysis

Authors: Katerina Florou

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Two decades after coined the term "learner corpora" as collections of texts created by foreign or second language learners across various language contexts, and some years following suggestion to incorporate "focusing on form" within a Task-Based Learning framework, this study aims to explore how learner corpora, whether annotated with errors or not, can facilitate a focus on form in an educational setting. Argues that analyzing linguistic form serves the purpose of enabling students to delve into language and gain an understanding of different facets of the foreign language. This same objective is applicable when analyzing learner corpora marked with errors or in their raw state, but in this scenario, the emphasis lies on identifying incorrect forms. Teachers should aim to address errors or gaps in the students' second language knowledge while they engage in a task. Building on this recommendation, we compared the written output of two student groups: the first group (G1) employed the focusing on form phase by studying a specific aspect of the Italian language, namely the past participle, through examples from native speakers and grammar rules; the second group (G2) focused on form by scrutinizing their own errors and comparing them with analogous examples from a native speaker corpus. In order to test our hypothesis, we created four learner corpora. The initial two were generated during the task phase, with one representing each group of students, while the remaining two were produced as a follow-up activity at the end of the lesson. The results of the first comparison indicated that students' exposure to their own errors can enhance their grasp of a grammatical element. The study is in its second stage and more results are to be announced.

Keywords: Corpus interlanguage analysis, task based learning, Italian language as F1, learner corpora

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1622 Energy Transition and Investor-State Disputes: Scientific Knowledge as a Solution to the Burden for Climate Policy-Making

Authors: Marina E. Konstantinidi

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It is now well-established that the fight against climate change and its consequences, which are a threat to mankind and to life on the planet Earth, requires that global temperature rise be kept under 1,5°C. It is also well-established that this requires humanity to put an end to the use of fossil fuels in the next decades, at the latest. However, investors in the fossil energy sector have brought or threatened to bring investment arbitration claims against States which put an end to their activity for the purpose of reaching their climate change policies’ objectives. Examples of such claims are provided by the cases of WMH v. Canada, Lone Pine v. Canada, Uniper v. Netherlands and RWE v. Netherlands. Irrespective of the outcome of the arbitration proceedings, the risk of being ordered to pay very substantial damages may have a ‘chilling effect’ on States, meaning that they may hesitate to implement the energy transition measures needed to fight climate change and its consequences. Although mitigation action is a relatively recent phenomenon, knowledge about the negative impact of fossil fuels has existed for a long time ago. In this paper, it is argued that structured documentation of evidence of knowledge about climate change may influence the adjudication of investment treaty claims and, consequently, affect the content of energy transition regulations that will be implemented. For example, as concerns investors, evidence that change in the regulatory framework towards environmental protection could have been predicted would refute the argument concerning legitimate expectations for legislative stability. By reference to relevant case law, it attempted to explore how pre-existing knowledge about climate change can be used in the adjudication of investor-State disputes and resulting from green energy transition policies.

Keywords: climate change, energy transition, international investment law, knowledge

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1621 AER Model: An Integrated Artificial Society Modeling Method for Cloud Manufacturing Service Economic System

Authors: Deyu Zhou, Xiao Xue, Lizhen Cui

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With the increasing collaboration among various services and the growing complexity of user demands, there are more and more factors affecting the stable development of the cloud manufacturing service economic system (CMSE). This poses new challenges to the evolution analysis of the CMSE. Many researchers have modeled and analyzed the evolution process of CMSE from the perspectives of individual learning and internal factors influencing the system, but without considering other important characteristics of the system's individuals (such as heterogeneity, bounded rationality, etc.) and the impact of external environmental factors. Therefore, this paper proposes an integrated artificial social model for the cloud manufacturing service economic system, which considers both the characteristics of the system's individuals and the internal and external influencing factors of the system. The model consists of three parts: the Agent model, environment model, and rules model (Agent-Environment-Rules, AER): (1) the Agent model considers important features of the individuals, such as heterogeneity and bounded rationality, based on the adaptive behavior mechanisms of perception, action, and decision-making; (2) the environment model describes the activity space of the individuals (real or virtual environment); (3) the rules model, as the driving force of system evolution, describes the mechanism of the entire system's operation and evolution. Finally, this paper verifies the effectiveness of the AER model through computational and experimental results.

Keywords: cloud manufacturing service economic system (CMSE), AER model, artificial social modeling, integrated framework, computing experiment, agent-based modeling, social networks

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1620 Mapping the Technological Interventions to the National Action Plan for Marine Litter Management 2018-2025: Addressing the Marine Plastic Litter at the Marine Tourism Destinations in Indonesia

Authors: Kaisar Akhir, Azhar Slamet

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This study aims to provide recommendations for addressing marine plastic litter at the ocean tourism destinations in Indonesia sustainably through technological interventions in the framework of the National Action Plan for Marine Litter Management 2018-2025. In Indonesia, marine tourism is a rapidly growing economic sector. However, marine tourism destinations are facing a global challenge called marine plastic litter. Marine plastic litter is a threat to those destinations since it has potential impacts on the reduction of marine environmental sustainability, the health of tourists and local communities as well as tourism business income. Since 2018, the Indonesian government has passed and promulgated the National Plan of Action on Marine Litter Management 2018-2025. This national action plan consists of three important key aspects of interventions (i.e., societal effort, technological application, and institutional coordination) and five strategies for addressing marine litter in Indonesia, in particular, to address 70% of marine plastic litter by 2025. The strategies include 1) National movement for raising awareness of stakeholders, 2) Land-based litter management, 3) Litter management at the sea and coasts, 4) Funding mechanism, institutional strengthening, monitoring, and law enforcement, and 5) Research and development. In this study, technological interventions around the world and in Indonesia are reviewed and analyzed on their relevance to the national action plan based on five criteria. As a result, there are twelve kinds of technological interventions recommended to be implemented for addressing marine plastic litter in the marine tourism destinations in Indonesia.

Keywords: marine litter management, marine plastic litter, national action plan, ocean sustainability, ocean tourism destination, technological interventions

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1619 Designing an MTB-MLE for Linguistically Heterogenous Contexts: A Practitioner’s Perspective

Authors: Ajay Pinjani, Minha Khan, Ayesha Mehkeri, Anum Iftikhar

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There is much research available on the benefits of adopting mother tongue-based multilingual education (MTB MLE) in primary school classrooms, but there is limited guidance available on how to design such programs for low-resource and linguistically diverse contexts. This paper is an effort to bridge the gap between theory and practice by offering a practitioner’s perspective on designing an MTB MLE program for linguistically heterogeneous contexts. The research compounds findings from current academic literature on MTB MLE, the study of global MTB MLE programs, interviews with practitioners, policy-makers, and academics worldwide, and a socio-linguistic survey carried out in parts of Tharparkar, Pakistan, the area selected for envisioned pilot implementation. These findings enabled the creation of ‘guiding principles’ which provide structure for the development of a contextualized and holistic MTB-MLE program. The guiding principles direct the creation of teaching and learning materials, creating effective teaching and learning environment, community engagement, and program evaluation. Additionally, the paper demonstrates the development of a context-specific language ladder framework which outlines the language journey of a child’s education, beginning with the mother tongue/ most familiar language in the early years and then gradually transitioning into other languages. Both the guiding principles and language ladder can be adapted to any multilingual context. Thus, this research provides MTB MLE practitioners with assistance in developing an MTB MLE model, which is best suited for their context.

Keywords: mother tongue based multilingual education, education design, language ladder, language issues, heterogeneous contexts

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1618 'Naming, Blaming, Shaming': Sexual Assault Survivors' Perceptions of the Practice of Shaming

Authors: Anat Peleg, Hadar Dancig-Rosenberg

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This interdisciplinary study, to our knowledge the first in this field, is located on the intersection of victimology-law and society-and media literature, and it corresponds both with feminist writing and with cyber literature which explores the techno-social sphere. It depicts the multifaceted dimensions of shaming in the eyes of the survivors through the following research questions: What are the motivations of sexual-assault survivors to publicize the assailants' identity or to refrain from this practice? Is shaming on Facebook perceived by sexual–assault victims as a substitute for the CJS or as a new form of social activism? What positive and negative consequences do survivors experience as a result of shaming their assailants online? The study draws on in-depth semi-structured interviews which we have conducted between 2016-2018 with 20 sexual-assaults survivors who exposed themselves on Facebook. They were sexually attacked in various forms: six participants reported that they had been raped when they were minors; eight women reported that they had been raped as adults; three reported that they had been victims of an indecent act and three reported that they had been harassed either in their workplace or in the public sphere. Most of our interviewees (12) reported to the police and were involved in criminal procedures. More than half of the survivors (11) disclosed the identity of their attackers online. The vocabularies of motives that have emerged from the thematic analysis of the interviews with the survivors consist of both social and personal motivations for using the practice of shaming online. Some survivors maintain that the use of shaming derives from the decline in the public trust in the criminal justice system. It reflects demand for accountability and justice and serves also as a practice of warning other potential victims of the assailants. Other survivors assert that shaming people in a position of privilege is meant to fulfill the public right to know who these privileged men really are. However, these aforementioned moral and practical justifications of the practice of shaming are often mitigated by fear from the attackers' physical or legal actions in response to their allegations. Some interviewees who are feminist activists argue that the practice of shaming perpetuates the social ancient tendency to define women by labels linking them to the men who attacked them, instead of being defined by their own life complexities. The variety of motivations to adopt or resent the practice of shaming by sexual assault victims presented in our study appear to refute the prevailing intuitive stereotype that shaming is an irrational act of revenge, and denote its rationality. The role of social media as an arena for seeking informal justice raises questions about the new power relations created between victims, assailants, the community and the State, outside the formal criminal justice system. At the same time, the survivors' narratives also uncover the risks and pitfalls embedded within the online sphere for sexual assault survivors.

Keywords: criminal justice, gender, Facebook, sexual-assaults

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1617 The Role of Blended Modality in Enhancing Active Learning Strategies in Higher Education: A Case Study of a Hybrid Course of Oral Production and Listening of French

Authors: Tharwat N. Hijjawi

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Learning oral skills in an Arabic speaking environment is challenging. A blended course (material, activities, and individual/ group work tasks …) was implemented in a module of level B1 for undergraduate students of French as a foreign language in order to increase their opportunities to practice listening and speaking skills. This research investigates the influence of this modality on enhancing active learning and examines the effectiveness of provided strategies. Moreover, it aims at discovering how it allows teacher to flip the traditional classroom and create a learner-centered framework. Which approaches were integrated to motivate students and urge them to search, analyze, criticize, create and accomplish projects? What was the perception of students? This paper is based on the qualitative findings of a questionnaire and a focus group interview with learners. Despite the doubled time and effort both “teacher” and “student” needed, results revealed that the NTIC allowed a shift into a learning paradigm where learners were the “chiefs” of the process. Tasks and collaborative projects required higher intellectual capacities from them. Learners appreciated this experience and developed new life-long learning competencies at many levels: social, affective, ethical and cognitive. To conclude, they defined themselves as motivated young researchers, motivators and critical thinkers.

Keywords: active learning, critical thinking, inverted classroom, learning paradigm, problem-based

Procedia PDF Downloads 253