Search results for: governance principles
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2943

Search results for: governance principles

2493 Effects of an Economic Recession on Executive Compensation: A Panel Analysis of Listed Companies in Brazil

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

Abstract:

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

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

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2492 Eradicating Rural Poverty in Nigeria through Entrepreneurship Education

Authors: Nwachukwu Ihiejeto Celestine

Abstract:

Rural poverty in Nigeria has been the bake of the society. It has been a canker worm which has eaten deep into the fabric of Nigerian society. Different models and principles have been applied to eradicate it, such as operation feed the nation, green revolution, NAPEP etc. Little or nothing has been done in the area of entrepreneurship education to tame this monster. It is based on this that the author wants to x-ray the role entrepreneurship education which studies “the process of identifying, bringing a vision to life” could play in the eradication of rural poverty in Nigeria. This will go along in providing appropriate principles for poverty alleviation and eradication in Nigeria. Some selected states in the eastern Geo-political region could be x-rayed in this circumstance. It is hoped that policy makers etc will find the work cogent in formulating and implementing policy decisions.

Keywords: poverty, entrepreneurship, education, Nigeria

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2491 Measurement Tools of the Maturity Model for IT Service Outsourcing in Higher Education Institutions

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

Abstract:

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

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

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2490 Application of Production Planning to Improve Operation in Local Factory

Authors: Bashayer Al-Enezi, Budoor Al-Sabti, Eman Al-Durai, Fatmah Kalban, Meshael Ahmed

Abstract:

Production planning and control principles are concerned with planning, controlling and balancing all aspects of manufacturing including raw materials, finished goods, production schedules, and equipment requirements. Hence, an effective production planning and control system is very critical to the success of any factory. This project will focus on the application of production planning and control principles on “The National Canned Food Production and Trading Company (NCFP)” factory to find problems or areas for improvement.

Keywords: production planning, operations improvement, inventory management, National Canned Food Production and Trading Company (NCFP)

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2489 Maintaining Energy Security in Natural Gas Pipeline Operations by Empowering Process Safety Principles Through Alarm Management Applications

Authors: Huseyin Sinan Gunesli

Abstract:

Process Safety Management is a disciplined framework for managing the integrity of systems and processes that handle hazardous substances. It relies on good design principles, well-implemented automation systems, and operating and maintenance practices. Alarm Management Systems play a critically important role in the safe and efficient operation of modern industrial plants. In that respect, Alarm Management is one of the critical factors feeding the safe operations of the plants in the manner of applying effective process safety principles. Trans Anatolian Natural Gas Pipeline (TANAP) is part of the Southern Gas Corridor, which extends from the Caspian Sea to Italy. TANAP transports Natural Gas from the Shah Deniz gas field of Azerbaijan, and possibly from other neighboring countries, to Turkey and through Trans Adriatic Pipeline (TAP) Pipeline to Europe. TANAP plays a crucial role in maintaining Energy Security for the region and Europe. In that respect, the application of Process Safety principles is vital to deliver safe, reliable and efficient Natural Gas delivery to Shippers both in the region and Europe. Effective Alarm Management is one of those Process Safety principles which feeds safe operations of the TANAP pipeline. Alarm Philosophy was designed and implemented in TANAP Pipeline according to the relevant standards. However, it is essential to manage the alarms received in the control room effectively to maintain safe operations. In that respect, TANAP has commenced Alarm Management & Rationalization program as of February 2022 after transferring to Plateau Regime, reaching the design parameters. While Alarm Rationalization started, there were more than circa 2300 alarms received per hour from one of the compressor stations. After applying alarm management principles such as reviewing and removal of bad actors, standing, stale, chattering, fleeting alarms, comprehensive review and revision of alarm set points through a change management principle, conducting alarm audits/design verification and etc., it has been achieved to reduce down to circa 40 alarms per hour. After the successful implementation of alarm management principles as specified above, the number of alarms has been reduced to industry standards. That significantly improved operator vigilance to focus on mainly important and critical alarms to avoid any excursion beyond safe operating limits leading to any potential process safety events. Following the ‟What Gets Measured, Gets Managed” principle, TANAP has identified key Performance Indicators (KPIs) to manage Process Safety principles effectively, where Alarm Management has formed one of the key parameters of those KPIs. However, review and analysis of the alarms were performed manually. Without utilizing Alarm Management Software, achieving full compliance with international standards is almost infeasible. In that respect, TANAP has started using one of the industry-wide known Alarm Management Applications to maintain full review and analysis of alarms and define actions as required. That actually significantly empowered TANAP’s process safety principles in terms of Alarm Management.

Keywords: process safety principles, energy security, natural gas pipeline operations, alarm rationalization, alarm management, alarm management application

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2488 Proposed Design Principles for Low-Income Housing in South Africa

Authors: Gerald Steyn

Abstract:

Despite the huge number of identical, tiny, boxy, freestanding houses built by the South African government after the advent of democracy in 1994, squatter camps continue to mushroom, and there is no evidence that the backlog is being reduced. Not only is the wasteful low-density detached-unit approach of the past being perpetuated, but the social, spatial, and economic marginalization is worse than before 1994. The situation is precarious since squatters are vulnerable to fires and flooding. At the same time, the occupants of the housing schemes are trapped far from employment opportunities or any public amenities. Despite these insecurities, the architectural, urban design, and city planning professions are puzzlingly quiet. Design projects address these issues only at the universities, albeit inevitably with somewhat Utopian notions. Geoffrey Payne, the renowned urban housing and urban development consultant and researcher focusing on issues in the Global South, once proclaimed that “we do not have a housing problem – we have a settlement problem.” This dictum was used as the guiding philosophy to conceptualize urban design and architectural principles that foreground the needs of low-income households and allow them to be fully integrated into the larger conurbation. Information was derived from intensive research over two decades, involving frequent visits to informal settlements, historic Black townships, and rural villages. Observations, measured site surveys, and interviews resulted in several scholarly articles from which a set of desirable urban and architectural criteria could be extracted. To formulate culturally appropriate design principles, existing vernacular and informal patterns were analyzed, reconciled with contemporary designs that align with the requirements for the envisaged settlement attributes, and reimagined as residential design principles. Five interrelated design principles are proposed, ranging in scale from (1) Integrating informal settlements into the city, (2) linear neighborhoods, (3) market streets as wards, (4) linear neighborhoods, and (5) typologies and densities for clustered and aggregated patios and courtyards. Each design principle is described, first in terms of its context and associated issues of concern, followed by a discussion of the patterns available to inform a possible solution, and finally, an explanation and graphic illustration of the proposed design. The approach is predominantly bottom-up since each of the five principles is unfolded from existing informal and vernacular practices studied in situ. They are, however, articulated and represented in terms of contemporary design language. Contrary to an idealized vision of housing for South Africa’s low-income urban households, this study proposes actual principles for critical assessment by peers in the tradition of architectural research in design.

Keywords: culturally appropriate design principles, informal settlements, South Africa’s housing backlog, squatter camps

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2487 Urban Traffic: Understanding the Traffic Flow Factor Through Fluid Dynamics

Authors: Sathish Kumar Jayaraj

Abstract:

The study of urban traffic dynamics, underpinned by the principles of fluid dynamics, offers a distinct perspective to comprehend and enhance the efficiency of traffic flow within bustling cityscapes. Leveraging the concept of the Traffic Flow Factor (TFF) as an analog to the Reynolds number, this research delves into the intricate interplay between traffic density, velocity, and road category, drawing compelling parallels to fluid dynamics phenomena. By introducing the notion of Vehicle Shearing Resistance (VSR) as an analogy to dynamic viscosity, the study sheds light on the multifaceted influence of traffic regulations, lane management, and road infrastructure on the smoothness and resilience of traffic flow. The TFF equation serves as a comprehensive metric for quantifying traffic dynamics, enabling the identification of congestion hotspots, the optimization of traffic signal timings, and the formulation of data-driven traffic management strategies. The study underscores the critical significance of integrating fluid dynamics principles into the domain of urban traffic management, fostering sustainable transportation practices, and paving the way for a more seamless and resilient urban mobility ecosystem.

Keywords: traffic flow factor (TFF), urban traffic dynamics, fluid dynamics principles, vehicle shearing resistance (VSR), traffic congestion management, sustainable urban mobility

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2486 Research on Container Housing: A New Form of Informal Housing on Urban Temporary Land

Authors: Lufei Mao, Hongwei Chen, Zijiao Chai

Abstract:

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

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

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2485 The Studies of the Impact of Biomimicry and Sustainability on Urban Design

Authors: Nourhane Mohamed El Haridi, Mostafa El Arabi, Zeyad El Sayad

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Biomimicry is defined, by Benyus the natural sciences writer, as imitating or taking inspiration from nature’s forms and processes to solve human problems. Biomimicry is the conscious emulation of life’s genius. As the design community realizes the tremendous impact human constructions have on the world, environmental designers look to new approaches like biomimicry to advance sustainable design. Building leading the declaration made by biomimicry scientists that a full imitation of nature engages form, ecosystem, and process; this paper uses a logic approach to interpret human and environmental wholeness. Designers would benefit from both integrating social theory with environmental thinking and from combining their substantive skills with techniques for getting sustainable biomimic urban design. Integrating biomimicryʹs “Life’s Principles” into a built environment process model will make biomimicry more accessible and thus more widely accepted throughout the industry, and the sustainability of all species will benefit. The Biomimicry Guild hypothesizes the incorporation of these principles, called Lifeʹs Principles, increase the likelihood of sustainability for a respective design, and make it more likely that the design will have a greater impact on sustainability for future generations of all species as mentioned by Benyus in her book. This thesis utilizes Life’s Principles as a foundation for a design process model intended for application on built environment projects at various scales. This paper takes a look at the importance of the integration of biomimicry in urban design to get more sustainable cities and better life, by analyzing the principles of both sustainability and biomimicry, and applying these ideas on futuristic or existing cities to make a biomimic sustainable city more healthier and more conductive to life, and get a better biomimic urban design. A group of experts, architects, biologists, scientists, economists and ecologists should work together to face all the financial and designing difficulties, to have better solutions and good innovative ideas for biomimic sustainable urban design, it is not the only solution, but it is one of the best studies for a better future.

Keywords: biomimicry, built environment, sustainability, urban design

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2484 Human Rights Violation in Modern Society

Authors: Shenouda Salib Hosni Rofail

Abstract:

The interface between development and human rights has long been the subject of scholarly debate. As a result, a set of principles ranging from the right to development to a human rights-based approach to development has been adopted to understand the dynamics between the two concepts. Despite these attempts, the exact link between development and human rights is not yet fully understood. However, the inevitable interdependence between the two concepts and the idea that development efforts must be made while respecting human rights have gained prominence in recent years. On the other hand, the emergence of sustainable development as a widely accepted approach to development goals and policies further complicates this unresolved convergence. The place of sustainable development in the human rights discourse and its role in ensuring the sustainability of development programs require systematic research. The aim of this article is, therefore, to examine the relationship between development and human rights, with a particular focus on the place of the principles of sustainable development in international human rights law. It will continue to examine whether it recognizes the right to sustainable development. Thus, the Article states that the principles of sustainable development are recognized directly or implicitly in various human rights instruments, which is an affirmative answer to the question posed above. Accordingly, this document scrutinizes international and regional human rights instruments, as well as the case law and interpretations of human rights bodies, to support this hypothesis.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security.

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2483 Leveraging Mobile Apps for Citizen-Centric Urban Planning: Insights from Tajawob Implementation

Authors: Alae El Fahsi

Abstract:

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

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

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2482 Process Driven Architecture For The ‘Lessons Learnt’ Knowledge Sharing Framework: The Case Of A ‘Lessons Learnt’ Framework For KOC

Authors: Rima Al-Awadhi, Abdul Jaleel Tharayil

Abstract:

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

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

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2481 The Effect of Environmental, Social, and Governance (ESG) Ratings on Financial Performance: Evidence from MENA Countries

Authors: Taha Almarayhe

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This study addresses the gap in understanding the effect of environmental, social, and governance (ESG) practices on firm performance within the Middle East and North Africa (MENA) region. Using a sample of 340 publicly traded firms across ten MENA countries (2007–2017) and employing ordinary least squares (OLS) regression, the study evaluates how ESG ratings impact both accounting-based performance measures—such as return on assets (ROA), return on equity (ROE), and earnings per share (EPS)—and market-based measures like Tobin’s Q and dividend yield. Results reveal that ESG ratings positively and significantly influence financial performance, particularly in countries with strong regulatory environments. This research contributes empirical insights to the literature on ESG’s financial impact, particularly by comparing cross-country data within the MENA region. It provides valuable guidance for investors and managers aiming to enhance financial outcomes through sustainable business practices.

Keywords: ESG ratings, financial performance, MENA countries, environmental disclosures

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2480 Synthesis of Human Factors Theories and Industry 4.0

Authors: Andrew Couch, Nicholas Loyd, Nathan Tenhundfeld

Abstract:

The rapid emergence of technology observably induces disruptive effects that carry implications for internal organizational dynamics as well as external market opportunities, strategic pressures, and threats. An examination of the historical tendencies of technology innovation shows that the body of managerial knowledge for addressing such disruption is underdeveloped. Fundamentally speaking, the impacts of innovation are unique and situationally oriented. Hence, the appropriate managerial response becomes a complex function that depends on the nature of the emerging technology, the posturing of internal organizational dynamics, the rate of technological growth, and much more. This research considers a particular case of mismanagement, the BP Texas City Refinery explosion of 2005, that carries notable discrepancies on the basis of human factors principles. Moreover, this research considers the modern technological climate (shaped by Industry 4.0 technologies) and seeks to arrive at an appropriate conceptual lens by which human factors principles and Industry 4.0 may be favorably integrated. In this manner, the careful examination of these phenomena helps to better support the sustainment of human factors principles despite the disruptive impacts that are imparted by technological innovation. In essence, human factors considerations are assessed through the application of principles that stem from usability engineering, the Swiss Cheese Model of accident causation, human-automation interaction, signal detection theory, alarm design, and other factors. Notably, this stream of research supports a broader framework in seeking to guide organizations amid the uncertainties of Industry 4.0 to capture higher levels of adoption, implementation, and transparency.

Keywords: Industry 4.0, human factors engineering, management, case study

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2479 The Impact of the Application of Blockchain Technology in Accounting and Auditing

Authors: Yusuf Adebayo Oduwole

Abstract:

The evaluation of blockchain technology's potential effects on the accounting and auditing fields is the main objective of this essay. It also adds to the existing body of work by examining how these practices alter technological concerns, including cryptocurrency accounting, regulation, governance, accounting practices, and technical challenges. Examples of this advancement include the growth of the concept of blockchain and its application in accounting. This technology is being considered one of the digital revolutions that could disrupt the world and civilization as it can transfer large volumes of virtual currencies like cryptocurrencies with the help of a third party. The basis for this research is a systematic review of the articles using Vosviewer to display and reflect on the bibliometric information of the articles accessible on the Scopus database. Also, as the practice of using blockchain technology in the field of accounting and auditing is still in its infancy, it may be useful to carry out a more thorough analysis of any implications for accounting and auditing regarding aspects of governance, regulation, and cryptocurrency that have not yet been discussed or addressed to any significant extent. The main findings on the relationship between blockchain and accounting show that the application of smart contracts, such as triple-entry accounting, has increased the quality of accounting records as well as reliance on the information available. This results in fewer cyclical assignments, no need for resolution, and real-time accounting, among others. Thereby, to integrate blockchain through a computer system, one must continuously learn and remain naive when using blockchain-integrated accounting software. This includes learning about how cryptocurrencies are accounted for and regulated. In this study, three original and contributed efforts are presented. To offer a transparent view of the state of previous relevant studies and research works in accounting and auditing that focus on blockchain, it begins by using bibliographic visibility analysis and a Scopus narrative analysis. Second, it highlights legislative, governance, and ethical concerns, such as education, where it tackles the use of blockchain in accounting and auditing. Lastly, it examines the impact of blockchain technologies on the accounting recognition of cryptocurrencies. Users of the technology should, therefore, take their time and learn how it works, as well as keep abreast of the different developments. In addition, the accounting industry must integrate blockchain certification and practice, most likely offline or as part of university education for those intending to become auditors or accountants.

Keywords: blockchain, crypto assets, governance, regulation & smart contracts

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2478 The Relevance of Community Involvement in Flood Risk Governance Towards Resilience to Groundwater Flooding. A Case Study of Project Groundwater Buckinghamshire, UK

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

Abstract:

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

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

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2477 Economic and Financial Crime, Forensic Accounting and Sustainable Developments Goals (SDGs). Bibliometric Analysis

Authors: Monica Violeta Achim, Sorin Nicolae Borlea

Abstract:

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

Keywords: forensic accounting, frauds, red flags, SDGs

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2476 Evaluation of the Sustainability of Greek Vernacular Architecture in Different Climate Zones: Architectural Typology and Building Physics

Authors: Christina Kalogirou

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Investigating the integration of bioclimatic design into vernacular architecture could lead to interesting results regarding the preservation of cultural heritage while enhancing the energy efficiency of historic buildings. Furthermore, these recognized principles and systems of bioclimatic design in vernacular settlements could be applied to modern architecture and thus to new buildings in such areas. This study introduces an approach to categorizing distinct technologies and design principles of bioclimatic design based on a thoughtful approach to various climatic zones and environment in Greece (mountainous areas, islands and lowlands). For this purpose, various types of dwellings are evaluated for their response to climate, regarding the layout of the buildings (orientation, floor plans’ shape, semi-open spaces), the site planning, the openings (size, position, protection), the building envelope (walls: construction materials-thickness, roof construction detailing) and the migratory living pattern according to seasonal needs. As a result, various passive design principles (that could be adapted to current architectural practice in such areas, in order to optimize the relationship between site, building, climate and energy efficiency) are proposed.

Keywords: bioclimatic design, buildings physics, climatic zones, energy efficiency, vernacular architecture

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2475 Mapping a Data Governance Framework to the Continuum of Care in the Active Assisted Living Context

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

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

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

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2474 Gaia (Earth) Education Philosophy – A Journey Back to the Future

Authors: Darius Singh

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This study adopts a research, develop, and deploy methodology to create a state-of-the-art forest preschool environment using technology and the Gaia (Earth) Education Philosophy as design support. The new philosophy adopts an ancient Greek terminology, “Gaia,” meaning “Mother Earth”, and it take its principle to model everything with the oldest living and breathing entity that it know – Earth. This includes using nature and biomimicry-based principles in building design, environments, curricula, teaching, learning, values and outcomes for children. The study highlights the potential effectiveness of the Gaia (Earth) Education Philosophy as a means of designing Earth-inspired environments for children’s learning. The discuss the strengths of biomimicry-based design principles and propose a curriculum that emphasizes natural outcomes for early childhood learning. Theoretical implications of the study are that the Gaia (Earth) Education Philosophy could serve as a strong foundation for educating young learners.it present a unique approach that promotes connections with Earth-principles and lessons that can contribute to the development of social and environmental consciousness among children and help educate generations to come into a stable and balanced future.

Keywords: earth science, nature education, sustainability, gaia, forest school, nature, inspirational teaching and learning

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2473 Sufism and Social Justice: Embodied Love in Action

Authors: Nazal Abdul Nasar RP

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This paper explores the intersection of Sufism and social justice, examining how Sufi principles and practices inform and inspire activism, community engagement, and advocacy for human rights. Drawing on Islamic mystical texts, contemporary Sufi movements, and critical theory, this study argues that Sufism's emphasis on love, compassion, and unity provides a powerful framework for addressing systemic oppression and promoting collective liberation. Sufism, Islamic mysticism has long emphasized the importance of love, compassion, and unity. This paper explores how these principles can inform social justice work, particularly in the context of contemporary activism. Sufi teachings on ma'rifa (spiritual knowledge) emphasize the importance of spiritual awareness and self-reflection in social justice work. Fana (annihilation) informs strategies for addressing privilege and oppression by emphasizing ego annihilation and humility. Tawhid (unity) underlies efforts to build inclusive, equitable communities. Case studies of Sufi-inspired activism in the Middle East, North Africa, and South Asia demonstrate the potential of Sufi principles to inform social justice work. Examples include Sufi-led protests and grassroots organizing in Egypt and Turkey, Sufi women's empowerment initiatives in Morocco and Tunisia, and Sufi-inspired environmental activism in India and Pakistan. This research demonstrates the potential of Sufi principles to inform and inspire social justice activism. By embodying love, compassion, and unity, activists can address systemic oppression and promote collective liberation. The implications of this research include interfaith dialogue, community building, and activism. Future directions include integrating Sufi principles with critical theory, examining additional Sufi-inspired activism globally, and developing practical guidelines for Sufi-inspired social justice activism.

Keywords: sufism, social justice, islamic mysticism, ego annihilation, love, unity

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2472 First-Principles Investigation of the Structural and Electronic Properties of Mg1-xBixO

Authors: G. P. Abdel Rahim, M. María Guadalupe Moreno Armenta, Jairo Arbey Rodriguez

Abstract:

We investigated the structure and electronic properties of the compound Mg1-xBixO with varying concentrations of 0, ¼, ½, and ¾ x bismuth in the the NaCl (rock-salt) and WZ (wurtzite) phases. The calculations were performed using the first-principles pseudo-potential method within the framework of spin density functional theory (DFT). Our calculations predict that for Bi concentrations greater than ~70%, the WZ structure is more favorable than the NaCl one and that for x = 0 (pure MgO), x = 0.25 and x = 0.50 of Bi concentration the NaCl structure is more favorable than the WZ one. For x = 0.75 of Bi, a transition from wurtzite towards NaCl is possible, when the pressure is about 22 GPa. Also It has been observed the crystal lattice constant closely follows Vegard’s law, that the bulk modulus and the cohesion energy decrease with the concentration x of Bi.

Keywords: DFT, Mg1-xBixO, pseudo-potential, rock-salt, wurtzite

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2471 Effect of E-Governance and E-Learning Platform on Access to University Education by Public Servants in Nigeria

Authors: Nwamaka Patricia Ibeme, Musa Zakari

Abstract:

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

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

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2470 Beyond the 'Human Rights and Development' Discourse: A Quest for a Right to Sustainable Development in International Human Rights Law

Authors: Roman Girma Teshome

Abstract:

The intersection between development and human rights has been the point of scholarly debate for a long time. Consequently, a number of principles, which extend from the right to development to the human rights-based approach to development, have been adopted to understand the dynamics between the two concepts. Despite these attempts, the exact relationship between development and human rights has not been fully discovered yet. However, the inevitable interdependence between the two notions and the idea that development efforts must be undertaken by giving due regard to human rights guarantees has gained momentum in recent years. On the other hand, the emergence of sustainable development as a widely accepted approach in development goals and policies makes this unsettled convergence even more complicated. The place of sustainable development in human rights law discourse and the role of the latter in ensuring the sustainability of development programs call for a systematic study. Hence, this article seeks to explore the relationship between development and human rights, particularly focusing on the place given to sustainable development principles in international human right law. It will further quest whether there is a right to sustainable development recognized therein. Accordingly, the article asserts that the principles of sustainable development are directly or indirectly recognized in various human rights instruments, which provides an affirmative response to the question raised hereinabove. This work, therefore, will make expeditions through international and regional human rights instruments as well as case laws and interpretative guidelines of human rights bodies to prove this hypothesis.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability

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2469 Exploring Environmental, Social, and Governance (ESG) Standards for Space Exploration

Authors: Rachael Sullivan, Joshua Berman

Abstract:

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

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

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2468 Research on the Public Governance of Urban Public Green Spaces from the Perspective of Institutional Economics

Authors: Zhang Xue

Abstract:

Urban public green spaces have evolved from classical private gardens and have expanded into multi-dimensional space value attributes such as scale and property rights. Among them, ecological, environmental value, social interaction value, and commercial, economic value have become consensual value characteristics. From the perspective of institutional economics, urban public green spaces, as a type of non-exclusive and non-competitive public good, express the social connotation of spatial "publicness" and multiple values are its important attributes. However, due to the positive externality characteristics of public green spaces, the cost-benefit functions between subjects are inconsistent, leading to issues such as the "anti-commons tragedy" of transitional management, lack of public sense of space responsibility, and weakened public nature. It is necessary to enhance the "publicness" of urban public green spaces through effective institutional arrangements, inclusive planning participation, and humane management measures, promoting urban public openness and the enhancement of multiple values.

Keywords: public green spaces, publicness, governance, institutional economics

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2467 Rethinking Everyday Urban Spaces Using Principles of Resilient Urbanism: A Case of Flooding in Thiruvalla

Authors: Prejily Thomas John

Abstract:

Flooding of urban areas often has an adverse impact on the dense population residing in cities. The vulnerable areas are the most affected due to flooding, which even results in loss of life. The increasing trend of urban floods is a universal phenomenon and leads to a vital loss in the physical, economic, social, and environmental dimensions. The shift from floods being natural disasters to man-made disasters due to unplanned urban growth is evident from national and international reports. Thiruvalla, bordered by the Manimala River in the Pathanamthitta district, is an important urban node and a drainage point of various estuaries. The city is often faced with flash floods and overflow from rivers since it is a low-lying land. The need for urban flood resilience for planned urban development is a necessity for livability in consideration of the topography. The paper focuses on developing an urban design framework in everyday urban spaces through the principles of resilient urbanism. The principles guide the creation of flood-resilient spaces and productive urban landscapes for the city to enable better and safer living conditions. A flood-resilient city not only prepares the city for disasters but also improves the ecological and economic conditions.

Keywords: everyday urban spaces, flood resilience, resilient urbanism, productive urban landscapes

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2466 Flood Risk Management in Low Income Countries: Balancing Risk and Development

Authors: Gavin Quibell, Martin Kleynhans, Margot Soler

Abstract:

The Sendai Framework notes that disaster risk reduction is essential for sustainable development, and Disaster Risk Reduction is included in 3 of the Sustainable Development Goals (SDGs), and 4 of the SDG targets. However, apart from promoting better governance and resourcing of disaster management agencies, little guidance is given how low-income nations can balance investments across the SDGs to achieve sustainable development in an increasingly climate vulnerable world with increasing prevalence of flood and drought disasters. As one of the world’s poorest nations, Malawi must balance investments across all the SDGs. This paper explores how Malawi’s National Guidelines for Community-based Flood Risk Management integrate sustainable development and flood management objectives at different administrative levels. While Malawi periodically suffers from large, widespread flooding, the greatest impacts are felt through the smaller annual floods and flash floods. The Guidelines address this through principles that recognize that while the protection of human life is the most important priority for flood risk management, addressing the impacts of floods on the rural poor and the economy requires different approaches. The National Guidelines are therefore underpinned by the following; 1. In the short-term investments in flood risk management must focus on breaking the poverty – vulnerability cycle; 2. In the long-term investments in the other SDGs will have the greatest flood risk management benefits; 3. If measures are in place to prevent loss of life and protect strategic infrastructure, it is better to protect more people against small and medium size floods than fewer people against larger floods; 4. Flood prevention measures should focus on small (1:5 return period) floods; 5. Flood protection measures should focus on small and medium floods (1:20 return period) while minimizing the risk of failure in larger floods; 6. The impacts of larger floods ( > 1:50) must be addressed through improved preparedness; 7. The impacts of climate change on flood frequencies are best addressed by focusing on growth not overdesign; and 8. Manage floods and droughts conjunctively. The National Guidelines weave these principles into Malawi’s approach to flood risk management through recommendations for planning and implementing flood prevention, protection and preparedness measures at district, traditional authority and village levels.

Keywords: flood risk management in low-income countries, sustainable development, investments in prevention, protection and preparedness, community-based flood risk management, Malawi

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2465 Biophotovoltaics in 3D: Simplifying Concepts

Authors: Mary Booth

Abstract:

Biophotovoltaics is a method of green energy generation derived from exposing plants to lights. Its vast potential is hampered by the public’s relative ignorance of its existence. This work aims to formalize the principles of the physical processes of biophotovoltaics into a comprehensible visual software model, thus amplifying the human thought process. The methods used involve initially crafting a scale model of a working biophotovoltaic system from household materials inspired by the work of Paolo Bombelli. The scale model is then programmed into a system-level simulation, wherein a 3D animation dissects the system and its general energy generation process. The completed 3D system-level simulation ultimately creates a simplified visual understanding of the complex principles of the biophotovoltaic system.

Keywords: 3D, biophotovoltaics, render

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2464 Immersive Block Scheduling in Higher Education: A Case Study in Curriculum Reform and Increased Student Success

Authors: Thomas Roche, Erica Wilson, Elizabeth Goode

Abstract:

Universities across the globe are considering how to effect meaningful change in their higher education (HE) delivery in the face of increasingly diverse student cohorts and shifting student learning preferences. This paper reports on a descriptive case study of whole-of-institution curriculum reform at one regional Australian university, where more traditional 13-week semesters were replaced with a 6-week immersive block model drawing on active learning pedagogy. Based on a synthesis of literature in best practice HE pedagogy and principles, the case study draws on student performance data and senior management staff interviews (N = 5) to outline the key changes necessary for successful HE transformation to deliver increased student pass rates and retention. The findings from this case study indicate that an institutional transformation to an immersive block model requires both a considered change in institutional policy and process as well as the appropriate resourcing of roles, governance committees, technical solutions, and, importantly, communities of practice. Implications for practice at higher education institutions considering reforming their curriculum model are also discussed.

Keywords: student retention, immersive scheduling, block model, curriculum reform, active learning, higher education pedagogy, higher education policy

Procedia PDF Downloads 74