Search results for: public art establishment regulation

Authors: Ikechukwu Ndu

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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

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Authors: Armando Cartenì, Ilaria Henke

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Recently, the Italian government has approved a new law for public contracts and has been laying the groundwork for restarting a planning phase. The government has adopted the indications given by the European Commission regarding the estimation of the external costs within the Cost-Benefit Analysis, and has been approved the ‘Guidelines for assessment of Investment Projects’. In compliance with the new Italian law, the aim of this research was to perform a feasibility study applying quantitative methods regarding the revamping of an Italian tourist railway line. A Cost-Benefit Analysis was performed starting from the quantification of the passengers’ demand potentially interested in using the revamped rail services. The benefits due to the external costs reduction were also estimated (quantified) in terms of variations (with respect to the not project scenario): climate change, air pollution, noises, congestion, and accidents. Estimations results have been proposed in terms of the Measure of Effectiveness underlying a positive Net Present Value equal to about 27 million of Euros, an Internal Rate of Return much greater the discount rate, a benefit/cost ratio equal to 2 and a PayBack Period of 15 years.

Keywords: cost-benefit analysis, evaluation analysis, demand management, external cost, transport planning, quality

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Authors: Mark E. Lokanan, Liz Lee

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This paper aims to examine the role of accountants as gatekeepers in anti-money laundering compliance in real estate transactions. The paper seeks to answer questions on ways in which accountants are involved in real estate transactions and mandatory compliance with regulatory authorities in Canada. The data for the study came from semi-structured interviews with accountants, lawyers, and government officials. Preliminary results reveal that there is a conflict between accountants’ obligation to disclose and loyalty to their clients. Accountants often do not see why they are obligated to disclose their clients' information to government agencies. The importance of the client in terms of the amount of revenue contributed to the accounting firm also plays a significant role in accountants' reporting decision-making process. Although the involvement of accountants in real estate purchase and sale transactions is limited to lawyers or notaries, they are often involved in designing financing schemes, which may involve money laundering activities. The paper is of wider public policy interests to both accountants and regulators. It is hard not to see Chartered Professional Accountant (CPA) Canada and government regulators using the findings to better understand the decision-making processes of accountants in their reporting practices to regulatory authorities.

Keywords: money laundering, real estate, disclosure, legislation, compliance

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Authors: Esmaeil Zabihi, Seyed Hossein Alavi

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The purpose of this study is the review and prioritizes of sport-centered social capital on Islamic Azad university of Garmsar student’s tendency in sports activities, especially public sports based on Bourdieu viewpoint. 365 students at of 6254 students (3140 male and 3114 female) of Islamic Azad university of Garmsar branch were selected randomly, Morgan also used. 272 person answer questionnaire (with the help of specific questionnaires moeinaldini, 1391) it has 30 questions. Researchers have confirmed the validity of this questionnaire justifiability. Reliability was achieved through Cronbach's alpha 84%. The analysis of data done by, SPSS software and independent t-tests, friedman, u Mann Whitney, Kruskal Wallis test. friedman test showed below things : environmental dimension (MR=4.71) social and economic factors (MR=3.57) and family (MR=3.47). These factors have significant role on sports activities of students (P≤1.0). Also, comparison of these dimensions showed that the men believe to university (t-4.30) in increasing students participation. These results show that environment like (such as) governmental organization, going to the stadium and life environment is the most important factor which can effect on sport and body activities of the students.

Keywords: cultural capital, social capital, Bourdieu viewpoint, sport for all

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Authors: Krishan Lal, Anish Dua

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Gobind Sagar Reservoir has been created in Himachal Pradesh, India (31° 25´ N and 76 ° 25´E) by damming River Sutlej at village Bhakra in 1963. The average water spread area of this reservoir is 10,000 hectares. Fishermen have organized themselves in the form of co-operative societies. 26 fisheries co-operative societies were working in Gobind Sagar Reservoir up till 2012. June and July months were observed as closed season, no fishing was done during this period. Proper record maintaining of fish catch was done at different levels by the state fisheries department. Different measures like minimum harvestable size, mesh size regulation and prohibition of illegal fishing etc. were taken for fish conservation. Fishermen were actively involved in the management. Gill nets were used for catching fishes from this reservoir. State fisheries department is realizing 15% royalty of the sold fish. Data used in this paper is about the fish catch during 2006-2012 and were obtained from the state fisheries department, Himachal Pradesh. Catla catla, Labeo rohita, Cirrhinus mrigala, Sperata seenghala, Cyprinus carpio, Tor putitora, Hypophthalmichthys molitrix, Labeo calbasu, Labeo dero and Ctenopharyngodon idella etc., were the fish species exploited for commercial purposes. Total number of individuals of all species caught was 3141236 weighing 5637108.9 kg during 2006-2012. H. molitrix was introduced accidently in this reservoir and was making a good share of fish catch in this reservoir. The annual catch of this species was varying between 161279.6 kg, caught in 2011 and 788030.8 kg caught in 2009. Total numbers of individuals of C. idella caught were 8966 weighing 64320.2 kg. The catch of Cyprinus carpio was varying between 144826.1 kg caught in 2006 and 214480.1 kg caught in 2010. Total catch of Tor putitora was 180263.2 kg during 2006-2012. Total catch of L. dero, S. seenghala and Catla catla remained 100637.4 kg, 75297.8 kg and 561802.9 kg, respectively, during 2006-2012. Maximum fish catch was observed during the months of August (after observing Closed Season). Maximum catch of exotic carps was from Bhakra area of the reservoir which has fewer fluctuations in water levels. The reservoir has been divided into eight beats for administrative purpose, to avoid conflicts between operating fisheries co-operative societies for area of operation. Fish catch was more by co-operative societies operating in the area of reservoir having fewer fluctuations in water level and catch was less by co-operative societies operating in the area of more fluctuations in water level. Species-wise fish catch by different co-operative societies from their allotted area was studied. This reservoir is one of most scientifically managed reservoirs.

Keywords: co-operative societies, fish catch, fish species, reservoir

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Authors: Mohammed Elsayed Lotfy Elsayed Abouzeid, Tomonobu Senjyu

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A novel multi-objective park and ride control approach is presented in this research. Park and ride will encourage the owners of the vehicles to leave their cars in the nearest points (on the edges of the crowded cities) and use public transportation facilities (train, bus, metro, or mon-rail) to reach their work inside the crowded city. The proposed control scheme is used to design electric vehicle charging stations (EVCS) to charge 1000 electric vehicles (EV) during their owners' work time. Cairo, Egypt is used as a case study. Photovoltaic (PV) and battery energy storage system (BESS) are used to meet the EVCS demand. Two multi-objective optimization techniques (MOGA and epsilon-MOGA) are utilized to get the optimal sizes of PV and BESS so as to meet the load demand and minimize the total life cycle cost. Detailed analysis and comparison are held to investigate the performance of the proposed control scheme using MATLAB.

Keywords: Battery Energy Storage System, Electric Vehicle, Park and Ride, Photovoltaic, Multi-objective

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Authors: Cameron Brown, Jessica Vanburen, Scott Hunt

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This study analyzed 411 international newspaper stories pertaining to gambling-related crimes from January 2013 to December 2014. These stories included accounts of crimes committed to fund gambling or pay gambling debts or that occurred at gambling establishments. Our analysis pays particular attention to those crimes that were imputed to be committed by “problem” or “addictive” gamblers, who commit crimes to fund gambling or pay gambling debts. Previous research on problem/addictive gambling has focused on its etiology or prevalence rates and has not attended to the media portrayals of this behavior and its association with crime. Using frame analysis concepts, the data demonstrate that the newspaper stories typically frame the events as “crimes” and not the result of illness or addiction. The “evidence” of motive that could have indicated psychological problems or additions were rather framed as “criminal motive.” This framing practice advances an identity of a “problem/addictive gambler” as a deviant criminal perpetrator and not a victim of addiction. The paper concludes with a discussion of how these findings can be used to advance research on social portrayals of problem/addictive gamblers. Specifically, we consider how these media frames impede an understanding of problem/addictive gambling as a public health problem.

Keywords: problem gambling, addictive gambling, identity resonace, frame analysis

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Authors: Seyed Ebrahim Hosseini, Shahbaz Pervez

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As people go through aging, maintenance and improvement of the quality of life become more important for them. To know the role of smartphone technology and communications applications on quality of life, a sample group of old people living in Dar-Iran was selected for a quasi-experimental study. The participants were registered senior inhabitants from public health centers in Dar, Iran in 2022. The number of participants was 39. Participants were randomly categorized into intervention and control groups. A validated Persian version of the Control, Autonomy, Self-realisation, Pleasure scale (CASP-19) scale questionnaire was provided for them which answers were used for the quality of life assessment. The paired t-test between pre-and post-test (t= -8.45, p<.00), post-and follow-up-test (t= -2.12, p=.01), and pre-test and the follow-up test (t= -8.27, p<.00) in the intervention group revealed a considerable mean difference. Based on the results of paired t-test for the control group, this was not significant between pre-test and post-test (t= 1.26, p=.15), post-test and follow-up test (t= .33, p=.67) and pre-test and follow-up test (t= 1.85, p=.08) for quality of life. Considering the educational training associated with it, this study aimed at helping families and aging field practitioners to understand the essentiality of modern communication technology teaching in promoting a greater life quality of the elderly’s community.

Keywords: Iranian elderly, quality of life, smartphone, social applications, CASP-19

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Authors: Fatemeh Aghamohammadzadeh, Mahdi Asghari Ozma

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SARS-CoV-2 was transmitted from animals to humans in China and through air transport to almost all world countries, including Iran, creating the first pandemic of the 21st century. The virus was spread through droplets from sneezing, coughing, loud talking, and exhalation of sick and asymptomatic people, even during incubation. It was transmitted from human to human directly by inhalation of viruses in droplets or indirectly through contact with infected surfaces, resulting in the death of a significant number of patients, especially the elderly and those with underlying diseases. The virus is more likely to be transmitted in places with high population densities. The chain of transmission of infection can be broken by observing the following: risk perception, reduced travel, complete quarantine in a particular area, home quarantine, social distancing, use of personal protective equipment (PPE), prevention of gatherings, cleaning and disinfection of public utilities and busy places, identifying, isolating and treating infected people, tracking calls, continuing health education, following health principles by people, especially in poor areas, and washing their hands frequently with soap and water or disinfecting them with 70% ethanol.

Keywords: COVID-19, transmission, population density, home quarantine, social distancing

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Authors: Rim Khemiri, Mariam Dammak

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The aim of this study is to trace the historical evolution of Tunisian higher accounting education and to understand and highlight the circumstances of its birth and its development. A documentary study (archival documents, official documents, public speeches, etc.), as well as semi-directive interviews with key actors, were carried out as part of this research work. These interviews aim to fill a lack of information on this subject and to confirm events addressed by other sources, but for which it lacks the elements necessary for a good understanding. After having put forward the specificities of the Tunisian context, we will, first of all, proceed to a review of the literature related to our theme in various contexts of the world. Then, we will present the evolution of the accounting curriculum by highlighting the circumstances of its birth and those of the successive reforms led by the Tunisian government. The study of higher accounting education in Tunisia and its evolution has several interests. The first lies in understanding the circumstances of its birth and its evolution in relation to the historical, socio-economic, and political context of the country. The second is to propose a reading grid that allows an understanding of the reforms that led to the university accountancy accounting course as we know it today. And, the third, aims to complete the literature on the processes of evolution of higher education accounting, by treating a different context, in order to provide additional knowledge necessary to compare experiences in this area around the world.

Keywords: accounting history, higher accounting education, socio-economic and political context, Tunisian context

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Authors: Dean Sinković, Tea Golja, Morena Paulišić

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Upon the end of the vicious war in former Yugoslavia in 1995, international development community widely promoted microfinance as the key development framework to eradicate poverty, create jobs, increase income. Widespread claims were made that microfinance institutions would play vital role in creating a bedrock for sustainable ‘bottom-up’ economic development trajectory, thus, helping newly formed states to find proper way from economic post-war depression. This uplifting neoliberal narrative has no empirical support in the Republic of Croatia. Firstly, the type of enterprises created via microfinance sector are small, unskilled, labor intensive, no technology and with huge debt burden. This results in extremely high failure rates of microenterprises and poor individuals plunging into even deeper poverty, acute indebtedness and social marginalization. Secondly, evidence shows that microcredit is exact reflection of dangerous and destructive sub-prime lending model with ‘boom-to-bust’ scenarios in which benefits are solely extracted by the tiny financial and political elite working around the microfinance sector. We argue that microcredit providers are not proper financial structures through which developing countries should look way out of underdevelopment and poverty. In order to achieve sustainable long-term growth goals, public policy needs to focus on creating, supporting and facilitating the small and mid-size enterprises development. These enterprises should be technically sophisticated, capable of creating new capabilities and innovations, with managerial expertise (skills formation) and inter-connected with other organizations (i.e. clusters, networks, supply chains, etc.). Evidence from South-East Europe suggest that such structures are not created via microfinance model but can be fostered through various forms of social enterprises. Various legal entities may operate as social enterprises: limited liability private company, limited liability public company, cooperative, associations, foundations, institutions, Mutual Insurances and Credit union. Our main hypothesis is that cooperatives are potential agents of social and economic transformation and community development in the region. Financial cooperatives are structures that can foster more efficient allocation of financial resources involving deeper democratic arrangements and more socially just outcomes. In Croatia, pioneers of the first social enterprises were civil society organizations whilst forming a separated legal entity. (i.e. cooperatives, associations, commercial companies working on the principles of returning the investment to the founder). Ever since 1995 cooperatives in Croatia have not grown by pursuing their own internal growth but mostly by relying on external financial support. The greater part of today’s registered cooperatives tend to be agricultural (39%), followed by war veterans cooperatives (38%) and others. There are no financial cooperatives in Croatia. Due to the above mentioned we look at the historical developments and the prevailing social enterprises forms and discuss their advantages and disadvantages as potential agents for social and economic transformation and community development in the region. There is an evident lack of understanding of this business model and of its potential for social and economic development followed by an unfavorable institutional environment. Thus, we discuss the role of governance and management in the formation of social enterprises in Croatia, stressing the challenges for the governance of the country’s social enterprise movement.

Keywords: financial cooperatives, governance and management models, microfinance institutions, social enterprises

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Authors: G. Arockiasamy, B. Sujeevan Kumar, Surendheran

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Human progress and development are highly influenced by the power of information access and technology. A global and multi-national transformation all over the word is possible due to digitalization. In the process of exchanging information, experience, and resources, there is a radical shift in who controls them. Mass media has turned the world into a global village by strengthening communication network. As a result, a new digital culture has emerged as a social network commonly known as new media. Today the advancement of technology is at the doorstep of everyone linking to anywhere. The traditional social restrictions are broken down by the new type of virtual communication modality that transcends people beyond boundaries At the same time media empire has invaded every nook and corner of the world through great expansion. Media activism is growing stronger and stronger but the truth and true meaning lost in the process. This paper explores the peoples’ attitude to media activism and tracing its direction. The methodology employed is random sampling survey and content analysis method. Both qualitatively and quantitatively measured. The findings tend to show 60 percent indicate media activism as positive and others indicate as negative. As a conclusion, media activism has danger within but depends on nature of the development of human orientation.

Keywords: media activism, media industry, program, truth information, orientation and nature

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Authors: Jordan Daud, Satriya Wibawa, Wahyu Wardhana

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The US Global War on Terror has had effect on Southeast Asia as Second Front of Global War on Terror. Since 2001, ASEAN had adopted legal framework to counter the terrorist threat through numerous approach which accommodate various counterterrorism policy of the ten member states. ASEAN have also enhanced multilateral cooperation with US and its allies in Asia Pacific region in addressing terrorist threat, terrorist funding, cyber terrorism and other forms of terrorism. This cooperation is essential to maintain international security and stability and also assure economic development. This work focuses on the US-ASEAN counterterrorism cooperation due to they identified terrorism as a mutual enemy that posed to human security, infrastructure security, and national security. Having in mind that international terrorism usually connected with Muslim community, this paper will also elaborate the concept of Jihad and Islam revivalism in politics to avoid negative image of Islam and Muslim. This paper argues that as region with large Muslim community, Southeast Asia still need to tighten counter terrorism cooperation and also lessening Muslim stereotypes with terrorism through educating public understanding and inter-faith and intra-faith dialogue to create a better world.

Keywords: ASEAN, U.S., counter terrorism, Muslim stereotypes

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Authors: K. Veluraja

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Glycan of glycolipids and glycoproteins is playing a significant role in living systems particularly in molecular recognition processes. Molecular recognition processes are attributed to their occurrence on the surface of the cell, sequential arrangement and type of sugar molecules present in the oligosaccharide structure and glyosidic linkage diversity (glycoinformatics) and conformational diversity (glycoconformatics). Molecular Dynamics Simulation study is a theoretical-cum-computational tool successfully utilized to establish glycoconformatics of glycan. The study on various oligosaccharides of glycan clearly indicates that oligosaccharides do exist in multiple conformational states and these conformational states arise due to the flexibility associated with a glycosidic torsional angle (φ,ψ) . As an example: a single disaccharide structure NeuNacα(2-3) Gal exists in three different conformational states due to the differences in the preferential value of glycosidic torsional angles (φ,ψ). Hence establishing three dimensional structural and conformational models for glycan (cartesian coordinates of every individual atoms of an oligosaccharide structure in a preferred conformation) is quite crucial to understand various molecular recognition processes such as glycan-toxin interaction and glycan-virus interaction. The gycoconformatics models obtained for various glycan through Molecular Dynamics Simulation stored in our 3DSDSCAR (3DSDSCAR.ORG) a public domain database and its utility value in understanding the molecular recognition processes and in drug design venture will be discussed.

Keywords: glycan, glycoconformatics, molecular dynamics simulation, oligosaccharide

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Authors: Moses Oghenenyoreme Eyankware, Christian Ogubuchi Ede

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Groundwater is the principal source for various uses in this study area. The quality and availability of groundwater depend on rock formation within the study area. To effectively study the quality of groundwater, 24 groundwater samples were collected. The study was aimed at investigating the hydrogeochemistry of groundwater, and additionally its suitability for drinking and irrigation purposes. The following parameters were analyzed using the American Public Health Association standard method: pH, turbidity, Ec, TDS, Mg2+, SO42-, NO3¯, Cl-, HCO3¯, K+, Na2+ and Ca2+. Results obtained from Water Quality Index revealed that the groundwater sample fell within good water quality that implies that groundwater is considered fit for drinking purposes. Deduced results obtained from irrigation indices revealed that Permeability Index (PI), Soluble Sodium Percentage (SSP), Sodium Percentage (Na %), Sodium Absorption Ratio (SAR), Kelly Ratio (KR), Magnesium Hazard (MH) ranges from 0.00 to 0.01, 4.04 to 412.9, 0.63 to 257.7, 0.15 to 2.34, 0.09 to 2.57 and 6.84 to 84.55 respectively. Findings from Total hardness revealed that groundwater fell within soft, moderately hard and hard categories. Estimated results obtained from CSMR, RI and LSI showed that groundwater showed corrosion tendency, salinization influenced groundwater at certain sampling points and chloride and sulfate unlikely to interfere with natural formation film.

Keywords: water, quality, suitability, anthropogenic, Nigeria

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Authors: Dace Grauda, Inta Belogrudova, Alexei Katashev, Linda Lancere, Isaak Rashal

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The goal of study was the elaboration of easy applicable flow cytometry method for detection of influence of abiotic stress factors on plants, which could be useful for detection of environmental stresses in urban areas. The lime tree Tillia vulgaris H. is a popular tree species used for urban landscaping in Europe and is one of the main species of street greenery in Riga, Latvia. Tree decline and low vitality has observed in the central part of Riga. For this reason lime trees were select as a model object for the investigation. During the period of end of June and beginning of July 12 samples from different urban environment locations as well as plant material from a greenhouse were collected. BD FACSJazz® cell sorter (BD Biosciences, USA) with flow cytometer function was used to test viability of plant cells. The method was based on changes of relative fluorescence intensity of cells in blue laser (488 nm) after influence of stress factors. SpheroTM rainbow calibration particles (3.0–3.4 μm, BD Biosciences, USA) in phosphate buffered saline (PBS) were used for calibration of flow cytometer. BD PharmingenTM PBS (BD Biosciences, USA) was used for flow cytometry assays. The mean fluorescence intensity information from the purified cell suspension samples was recorded. Preliminary, multiple gate sizes and shapes were tested to find one with the lowest CV. It was found that low CV can be obtained if only the densest part of plant cells forward scatter/side scatter profile is analysed because in this case plant cells are most similar in size and shape. The young pollen cells in one nucleus stage were found as the best for detection of influence of abiotic stress. For experiments only fresh plant material was used– the buds of Tillia vulgaris with diameter 2 mm. For the cell suspension (in vitro culture) establishment modified protocol of microspore culture was applied. The cells were suspended in the MS (Murashige and Skoog) medium. For imitation of dust of urban area SiO2 nanoparticles with concentration 0.001 g/ml were dissolved in distilled water. Into 10 ml of cell suspension 1 ml of SiO2 nanoparticles suspension was added, then cells were incubated in speed shaking regime for 1 and 3 hours. As a stress factor the irradiation of cells for 20 min by UV was used (Hamamatsu light source L9566-02A, L10852 lamp, A10014-50-0110), maximum relative intensity (100%) at 365 nm and at ~310 nm (75%). Before UV irradiation the suspension of cells were placed onto a thin layer on a filter paper disk (diameter 45 mm) in a Petri dish with solid MS media. Cells without treatment were used as a control. Experiments were performed at room temperature (23-25 °C). Using flow cytometer BS FACS Software cells plot was created to determine the densest part, which was later gated using oval-shaped gate. Gate included from 95 to 99% of all cells. To determine relative fluorescence of cells logarithmic fluorescence scale in arbitrary fluorescence units were used. 3x103 gated cells were analysed from the each sample. The significant differences were found among relative fluorescence of cells from different trees after treatment with SiO2 nanoparticles and UV irradiation in comparison with the control.

Keywords: flow cytometry, fluorescence, SiO2 nanoparticles, UV irradiation

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Authors: Lara Hanna-Wakim, Carine El Sokhn

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The perception of the consumer in food safety plays an important role in reducing the incidence of foodborne diseases. Studies show that young adults aged between 18 and 25 years are more prone to foodborne illnesses than adults because of their lack of food safety knowledge. The aim of this study was to measure the degree of university students' awareness in food safety, as well as to explore whether there is a relationship or not between the demographic characteristics of university students and their knowledge and practices. A valid questionnaire divided into three parts was distributed to 938 university students, aged between 18-25 years, living alone or with their parents, from different majors and years of study. The data collected was analyzed using the SPSS program. The total scores of the students surveyed were 47.95% on their food safety knowledge and 56.45% on their practices in the matter. The final score of the food safety perception of university students in both genders was 52.2%. Female students scored higher (63.14%) than male students (39.69%), and students majoring in health related fields (67.45%) scored higher than those majoring in areas not related to public health (49.21%). These results showed an overall low level of food safety perception of university students. Educational interventions are needed to improve their food safety knowledge and practices as they will be responsible for their own family one day.

Keywords: food safety, gender, perception, practices, knowledge, lebanese university students

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Authors: Nadia Elouaer

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Tax revenue is the main state resource and one of the important variables in tax policy. Nevertheless, this resource is continually decreasing, so it is important to focus on the reasons for this decline. Several studies show that the taxpayer is reluctant to pay taxes, especially in countries at risk or in countries in transition, including Tunisia. This study focuses on the tax evasion behavior of a Tunisian taxpayer under the influence of his political beliefs, as well as the influence of different tax compliance variables. Using a questionnaire, a sample of 500 Tunisian taxpayers is used to examine the relationship between political beliefs and taxpayer affiliations and tax compliance variables, as well as the study of the causal link between political beliefs and fraudulent behavior. The data were examined using correlation, factor, and regression analysis and found a positive and statistically significant relationship between the different tax compliance variables and the tax evasion behavior. There is also a positive and statistically significant relationship between tax evasion and political beliefs and affiliations. The study of the relationship between political beliefs and compliance variables shows that they are closely related. The conclusion is to admit that tax evasion and political beliefs are closely linked, and the government should update its tax policy and modernize its administration in order to strengthen the credibility and disclosure of information in order to restore a relationship of trust between public authorities and the taxpayer.

Keywords: fiscal policy, political beliefs, tax evasion, taxpayer behavior

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Authors: Fahad Al Beyahi, Justin Thomas, Md Mamunur Rashid

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Various definitions of digital well-being have emerged in recent years, most of which center on the impacts -beneficial and detrimental- of digital technology on health and well-being (psychological, social, and financial). Other definitions go further, emphasizing the attainment of balance, viewing digital well-being as wholly subjective, the individual’s perception of optimal balance between the benefits and ills associated with online connectivity. Based on this broad conceptualization of digital well-being, we undertook a global survey measuring various dimensions of this emerging construct. The survey was administered across 35 nations and 7 world regions, with 1000 participants within each territory (N= 35000). Along with attitudinal, behavioral, and sociodemographic variables, the survey included measures of depression, anxiety, problematic social media use, gaming disorder, and other relevant metrics. Coupled with nation-level policy audits, these data were used to create a multinational (global) digital well-being index. Nations are ranked based on various dimensions of digital well-being, and predictive models are used to identify resilience and risk factors for problem technology use. In this paper, we will discuss key findings from the survey and the index. This work can inform public policy and shape our responses to the emerging implications of lives increasingly lived online and interconnected with digital technology.

Keywords: technology, health, behavioral addiction, digital wellbeing

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Authors: Alfred Chen, Cheng Chieh Hsu, Yu-Pin Ma, Meng-Jie Lin, Fu Pai Chiu, Yi-Yan Sie

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This study is attempted to construct a human-computer interactive platform system that has mainly consisted of an augmented hardware system, a software system, a display table, and mixed media. This system has provided with human-computer interaction services through an interactive platform for the tourism industry. A well designed interactive platform, integrating of augmented reality and mixed media, has potential to enhance museum display quality and diversity. Besides, it will create a comprehensive and creative display mode for most museums and historical heritages. Therefore, it is essential to let public understand what the platform is, how it functions, and most importantly how one builds an interactive augmented platform. Hence the authors try to elaborate the construction process of the platform in detail. Thus, there are three issues to be considered, i.e.1) the theory and application of augmented reality, 2) the hardware and software applied, and 3) the mixed media presented. In order to describe how the platform works, Courtesy Door of Tainan Confucius Temple has been selected as case study in this study. As a result, a developed interactive platform has been presented by showing the physical entity object, along with virtual mixing media such as text, images, animation, and video. This platform will result in providing diversified and effective information that will be delivered to the users.

Keywords: human-computer interaction, mixed reality, mixed media, tourism

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Authors: Pepe Marais, Krishna Govender

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This study aimed to investigate the impact of “purpose” as a principal leadership skill on the performance of two township schools using a quantitative research design and collecting data from the school principals, teachers and matric learners, using the 28-scale Servant Leadership Test as well as Gallup’s Q12 Employee Engagement survey. The questionnaires addressed the key objectives, namely, the extent to which the principals of the participating schools exhibited servant leadership and their understanding of “purpose” as one word in leadership and how teachers and learners perceived the impact of a “one-word” purpose-driven leader on the performance of the selected schools. Although no relationship could be demonstrated between ‘’purpose’’ and the performance of the two township schools, it became evident that a significant increase in Servant Leadership leads to a significant increase in engagement and performance, as measured by the matric pass rate. It is recommended that workshops be facilitated with principals and teachers in order to entrench ‘’purpose’’ deeper throughout the schools. In addition, Servant Leadership training has to be conduced to increase the leadership ability of the school principals. Future research in the area of ‘’purpose as one word’’, as well as Servant Leadership as a principal skillset within South Africa’s public school leadership, is recommended.

Keywords: school leadership, servant leadership, one-word purpose, engagement, leadership

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Authors: Asima Mehaboob Khan, Rizwan Taj

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Purpose: This study aims to estimate the knowledge, attitude and practices of medical ethics among young healthcare professionals. Method: A qualitative descriptive study was conducted among young healthcare professionals from both public and private sector medical institutions. Using the convenience sampling technique, 272 healthcare professionals participated in this study. A pre-structured modified questionnaire was used to collect the data. Descriptive analyses were executed for each variable. Result: About 76.47% of healthcare professional considers the importance of adequate knowledge of medical ethics, and 82.24% declared lecture, seminars and clinical discussion as the source of their medical knowledge of biomedical ethics. About 42.44% of healthcare professionals exhibited a negative attitude toward medical ethics, 57.72% showed a mildly positive attitude, whereas 1.10% and 0.74% indicated a moderately positive attitude and a highly positive attitude towards medical ethics. Similarly, the level of practice according to medical ethics is also very poor among young healthcare professionals. 34.56% of healthcare professionals deviated from medical ethics during their clinical practices, whereas 0.74% showed a good level of medical practice according to medical ethics. Conclusion: It is concluded in this research study that young healthcare professionals have adequate theoretical knowledge of medical ethics but are not properly trained to perform their clinical practices according to the guidelines of medical ethics. Furthermore, their professional attitude is poorly developed to maintain medical ethics during their clinical practices.

Keywords: knowledge, attitude, practices, medical ethics

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Authors: F. O’Dowd, G. Murphy, M. Roche, E. Shudell, F. Keane, M. O’Kane

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Intoduction: Apremilast (Otezla®) is an oral phosphodiesterase-4 (PDE4) inhibitor indicated for treatment of adult patients with moderate to severe plaque psoriasis who have contraindications to have failed or intolerant of standard systemic therapy and/or phototherapy; and adult patients with active psoriatic arthritis. Apremilast influences intracellular regulation of inflammatory mediators. Two randomized, placebo-controlled trials evaluating apremilast in 1426 patients with moderate to severe plague psoriasis (ESTEEM 1 and 2) demonstrated that the commonest adverse reactions (AE’s) leading to discontinuation were nausea (1.6%), diarrhoea (1.0%), and headaches (0.8%). The overall proportion of subjects discontinuing due to adverse reactions was 6.1%. At week 16 these trials demonstrated significant more apremilast-treated patients (33.1%) achieved the primary end point PASI-75 than placebo (5.3%). We began prescribing apremilast in July 2015. Aim: To evaluate efficacy and tolerability of apremilast in an Irish teaching hospital psoriasis population. Methods: A proforma documenting clinical evaluation parameters, prior treatment experience and AE’s; was completed prospectively on all patients commenced on apremilast since July 2015 – July 2017. Data was collected at week 0,6,12,24,36 and week 52 with 20/71 patients having passed week 52. Efficacy was assessed using Psoriasis Area and Severity Index (PASI) and Dermatology Life Quality Index (DLQI). AE’s documented included GI effects, infections, changes in weight and mood. Retrospective chart review and telephone review was utilised for missing data. Results: A total of 71 adult subjects (38 male, 33 female; age range 23-57), with moderate to severe psoriasis, were evaluated. Prior treatment: 37/71 (52%) were systemic/biologic/phototherapy naïve; 14/71 (20%) has prior phototherapy alone;20/71 (28%) had previous systemic/biologic exposure; 12/71 (17%) had both psoriasis and psoriatic arthritis. PASI responses: mean baseline PASI was 10.1 and DLQI was 15.Week 6: N=71, n=15 (21%) achieved PASI 75. Week 12: N= 48, n=6 (13%) achieved a PASI 100%; n=16 (34.5%) achieved a PASI 75. Week 24: N=40, n=10 (25%) achieved a PASI 100; n=15 (37.5%) achieved a PASI 75. Week 52: N= 20, n=4 (20%) achieved a PASI 100; n= 16 (80%) achieved a PASI 75. (N= number of pts having passed the time point indicated, n= number of pts (out of N) achieving PASI or DLQI responses at that time). DLQI responses: week 24: N= 40, n=30 (75%) achieved a DLQI score of 0; n=5 (12.5%) achieved a DLQI score of 1; n=1 (2.5%) achieved a DLQI score of 10 (due to lack of efficacy). Adverse Events: The proportion of patients that discontinued treatment due to AE’s was n=7 (9.8%). One patient experienced nausea alleviated by dose reduction; another developed significant dysgeusia for certain foods, both continued therapy. Two patients lost 2-3 kg. Conclusion: Initial Irish patient experience of Apremilast appears comparable to that observed in trials with good efficacy and tolerability.

Keywords: Apremilast, introduction, Ireland, clinical audit

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Authors: Jayati Das

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Kolkata, one of the fastest-growing metropolises in India, has been suffering from air pollution for many decades. Mismanagement of government and an increase in automobiles have been fuelling this problem. The study aims to portray the quality of air along with the influence of traffic flow and vehicular growth and the effects on human health. It further shows the correlation between the emission of pollution during weekdays and weekends with the help of a scatter diagram and trend line. An assessment of Kolkata air quality is done where the listed pollutants’ (RPM, SPM, NO2, and SO2) annual average concentrations are classified into four different categories. Our observed association between childhood Acute Respiratory disorder and early life exposure to traffic-related air pollutants is biologically plausible. The period of in utero and the first year of life is critical in the development of the immune and respiratory systems and potentially harmful effects of toxic pollutants during this period might result in the long-lasting impaired capacity to fight infections and increased risk of allergic manifestations. Up-to-date knowledge about the seasonal and spatial variation of asthma and studying the air quality of the area is done through Geographical Information System (GIS). Steps are taken by the government to control air pollution by alternative public transport like the metro and compulsory certification of period-driven vehicles which test for Carbon mono oxide.

Keywords: air pollution, asthma, GIS, hotspots, governance

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Authors: H. Merhni, A. Sbiti, I. Ratbi, A. Sefiani

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The proximal spinal muscular atrophy (SMA) is a group of neuromuscular disorders characterized by progressive muscle weakness due to the degeneration and loss of anterior motor neurons of the spinal cord. Depending on the age of onset of symptoms and their evolution, four types of SMA, varying in severity, result in a mutations of the SMN gene (survival of Motor neuron). We have analyzed the DNA of 295 patients referred to our genetic counseling; since January 1996 until October 2014; for suspected SMA. The homozygous deletion of exon 7 of the SMN gene was found in 133 patients; of which, 40.6% were born to consanguineous parents. In countries like Morocco, where the frequency of heterozygotes for SMA is high, genetic testing should be offered as first-line and, after careful clinical assessment, especially in newborns and infants with congenital hypotonia unexplained and prognosis compromise. The molecular diagnosis of SMA allows a quick and certainly diagnosis, provide adequate genetic counseling for families at risk and suggest, for couples who want prenatal diagnosis. The analysis of the SMN gene is a perfect example of genetic testing with an excellent cost/benefit ratio that can be of great interest in public health, especially in low-income countries. We emphasize in this work for the benefit of the generalization of molecular diagnosis of SMA by the technique of PCR-enzymatic digestion in other centers in Morocco.

Keywords: Exon7, PCR-digestion, SMA, SMN gene

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Authors: Salma Ainine, Colin Ritchie, Tracey McFee

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Background: The societal impact of antibiotic resistance is a major public health concern. The increase in the incidence of resistant bacteria can ultimately be fatal. Objective: To analyse the appropriateness of antibiotic prescribing in Dundee Dental Hospital, ultimately improving the safety and quality of patient care. Methods: Two examiners independently cross-checked approximately fifty consecutive prescriptions, and corresponding patient case notes, for three data collection cycles between August 2014–September 2015. The Scottish Dental Clinical Effectiveness Program (SDCEP) Drug Prescribing for Dentistry guidelines was the standard utilised. The criteria: clinical justification, regime justification, and review arrangements was measured, and compared to the standard. Results: Cycle one revealed 42% of antibiotic prescriptions were appropriate. Interventions included: multiple staff meetings, an introduction of a checklist attached to the prescription pack, and production of patient leaflets explaining indications for antibiotics. Cycle two and three revealed 44%, and 30% compliance, respectively. Conclusion: The results of the audit have yet to meet target standards set out in prescribing guidelines. However, steps are being taken and change has occurred on a cultural level.

Keywords: antibiotic resistance, antibiotic stewardship, dental infection, hygiene standards

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Authors: Arpan Paul, Joy Sen

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Livability is a holistic concept whose factors include many complex characteristics and levels of interrelationships among them. It has been considered as people’s need for public amenities and is recognized as a major element to create social welfare. The concept and principles of livability are essential for recognizing the significance of community well-being. The attributes and dimensions of livability are also important aspects to measure the overall quality of environment. Livability potential is mainly considered as the capacity to develop into the overall well-being of an urban area in future. The intent of the present study is to identify the prime factors to evaluate livability potential within a metropolis. For ground level case study, the paper has selected Kolkata Metropolitan Area (KMA) as it has wide physical, social, and economic variations within it. The initial part of the study deals with detailed literature review on livability and its significance of evaluating its potential within a metropolis. The next segment is dedicated for identifying the primary factors which would evaluate livability potential within a metropolis. In pursuit of identifying primary factors, which have a direct impact on urban livability, this study delineates the metropolitan area into various clusters, having their distinct livability potential. As a final outcome of the study, variations of livability potential of those selected clusters are highlighted to explain the complexity of the metropolitan development.

Keywords: Kolkata Metropolitan Area (KMA), livability potential, metropolis, wellbeing

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Authors: Yathreb Sabsaby

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Energy efficiency retrofitting of existing buildings was long ignored by public authorities who favored energy efficiency policies in new buildings, which are easier to implement. Indeed, retrofitting is more complex and difficult to organize because of the extreme diversity in existing buildings, administrative situations and occupation. Energy efficiency retrofitting of existing buildings has now become indispensable in all economies—even emerging countries—given the constraints imposed by energy security and climate change, and because it represents considerable potential energy savings. Addressing energy efficiency in the existing building stock has been acknowledged as one of the most critical yet challenging aspects of reducing our environmental footprint on the ecosystem. Tripoli, Lebanon chosen as case study area is a typical Mediterranean metropolis in the North Lebanon, where multifamily residential buildings are all around the city. This generally implies that the density of energy demand is extremely high, even the renewable energy facilities are involved, they can just play as a minor energy provider at the current technology level in the single family house. It seems only the low energy design for buildings can be made possible, not the zero energy certainly in developing country. This study reviews the latest research and experience and provides recommendations for deep energy retrofits that aim to save more than 50% of the energy used in a typical Tripoli apartment building.

Keywords: energy-efficiency, existing building, multifamily residential building, retrofit

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Authors: Xinyuan Chen, Mohd Nizam Husen, Zhongmei Zhou, Gongde Guo, Wei Gao

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Temporal Knowledge Graph Completion (TKGC) has attracted increasing attention for its enormous value; however, existing models lack capabilities to capture both local interactions and global dependencies simultaneously with evolutionary dynamics, while the latest achievements in convolutions and Transformers haven't been employed in this area. What’s more, periodic patterns in TKGs haven’t been fully explored either. To this end, a multi-stage hybrid architecture with convolution-backed Transformers is introduced in TKGC tasks for the first time combining the Hawkes process to model evolving event sequences in a continuous-time domain. In addition, the seasonal-trend decomposition is adopted to identify periodic patterns. Experiments on six public datasets are conducted to verify model effectiveness against state-of-the-art (SOTA) methods. An extensive ablation study is carried out accordingly to evaluate architecture variants as well as the contributions of independent components in addition, paving the way for further potential exploitation. Besides complexity analysis, input sensitivity and safety challenges are also thoroughly discussed for comprehensiveness with novel methods.

Keywords: temporal knowledge graph completion, convolution, transformer, Hawkes process, periodicity

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Authors: Coulibaly Fatoumata, Seme Kpassi, Aboly Nicolas, Ccoulibaly Zonzereke

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Introduction and Objective: Microbial resistance is nowadays a major public health problem. In the perspective of a better understanding of the resistance of ticks against acaricides, a study was conducted in the Department of Korhogo. The general objective was to verify the knowledge and skills of breeders on the use of acaricides and contribute to reducing the impact of ticks on livestock productivity. Methodology: To carry out the work, a cross-sectional survey was conducted using elaborate questionnaires, followed by specific interviews with livestock stakeholders in the Korhogo sub-prefecture. Results: The results showed that in the study area, cattle breeders, the majority of whom (58.06%) are Ivorians, use anti-ticks without strict compliance with recommendations of the instructions and standards for use. 68% of them performed under-dosed treatments, and 32% an over-dosed treatment. The most common method for treating cattle against ticks was spraying. Conclusion: Despite the use of tick repellents by these breeders, tick-borne diseases still persist. This could be explained by the misuse of the products (under dosage and overdose), which can cause harmful effects or even resistance of certain ticks. It is, therefore important to respect the normal dosage of the products used as well as the methods of use (bath, spray, pour-on, etc.). In order to minimize the problems of resistance, awareness is necessary among breeders for the proper use of acaricidal products as well as all other drugs.

Keywords: ticks, resistance, anti-tick, cattle, korhogo

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