Search results for: additional information
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 12508

Search results for: additional information

12028 Cross Matching: An Improved Method to Obtain Comprehensive and Consolidated Evidence

Authors: Tuula Heinonen, Wilhelm Gaus

Abstract:

At present safety, assessment starts with animal tests although their predictivity is often poor. Even after extended human use experimental data are often judged as the core information for risk assessment. However, the best opportunity to generate true evidence is to match all available information. Cross matching methodology combines the different fields of knowledge and types of data (e.g. in-vitro and in-vivo experiments, clinical observations, clinical and epidemiological studies, and daily life observations) and gives adequate weight to individual findings. To achieve a consolidated outcome, the information from all available sources is analysed and compared with each other. If single pieces of information fit together a clear picture becomes visible. If pieces of information are inconsistent or contradictory careful consideration is necessary. 'Cross' can be understood as 'orthographic' in geometry or as 'independent' in mathematics. Results coming from different sources bring independent and; therefore, they result in new information. Independent information gives a larger contribution to evidence than results coming repeatedly from the same source. A successful example of cross matching is the assessment of Ginkgo biloba where we were able to come to the conclusive result: Ginkgo biloba leave extract is well tolerated and safe for humans.

Keywords: cross-matching, human use, safety assessment, Ginkgo biloba leave extract

Procedia PDF Downloads 273
12027 Right to Information in Egypt and the Prospects of Renegotiating a New Social Order

Authors: Farida Ibrahim

Abstract:

Right to information is the public's right to know through having access to public information held by state bodies. Recognized as a cornerstone in transparent, participatory and open democracies, the right to information is increasingly perceived today as an emerging human right on the international level. While this right is conceptualized in a range of different contexts, the paper focuses on its conceptualization as a force for socio-economic change for disadvantaged groups. The paper's goal is study the instrumental capacity of this right in empowering the public to access state-held information pertinent to their socio-economic rights. In this regard, the paper views the right to information as an inclusionary tool that is capable of spurring inclusion for individuals excluded from the ambits of both: public participation and social justice. For exploring this, the paper examines the advocacy role played by civil society groups in furthering this instrumental capacity. In particular, the paper presents a focused account on the Egyptian case. While Egypt has recently adopted its constitutional provision on access to information, doubts arise on Egyptian citizens' genuine ability to access information held by state bodies. The politico-economic environment, long term culture of bureaucratic secrecy, and legal framework do not provide promising outcomes on access to public information. Within the particular context of the Egyptian case, this paper questions the extent to which civil society in Egypt is capable of instrumentally employing the political opportunity offered by the constitutional entitlement to information access for pressuring public authorities to disclose information. Through four lawsuits brought by civil society groups in Egypt, the paper argues that the right to information has instrumentally provided civil society actors with new domains of mobilization for furthering the realization of social and economic rights, and ultimately, for renegotiating a new social order lining the relationship between the Egyptian state and its citizens marginalized by socio-economic imbalances.

Keywords: civil society, Egypt, right to information, socio-economic rights

Procedia PDF Downloads 268
12026 Tackling the Value-Action-Gap: Improving Civic Participation Using a Holistic Behavioral Model Approach

Authors: Long Pham, Julia Blanke

Abstract:

An increasingly popular way of establishing citizen engagement within communities is through ‘city apps’. Currently, most of these mobile applications seem to be extensions of the existing communication media, sometimes merely replicating the information available on the classical city web sites, and therefore provide minimal additional impact on citizen behavior and engagement. In order to overcome this challenge, we propose to use a holistic behavioral model to generate dynamic and contextualized app content based on optimizing well defined city-related performance goals constrained by the proposed behavioral model. In this paper, we will show how the data collected by the CorkCitiEngage project in the Irish city of Cork can be utilized to calibrate aspects of the proposed model enabling the design of a personalized citizen engagement app aiming at positively influencing people’s behavior towards more active participation in their communities. We will focus on the important aspect of intentions to act, which is essential for understanding the reasons behind the common value-action-gap being responsible for the mismatch between good intentions and actual observable behavior, and will discuss how customized app design can be based on a rigorous model of behavior optimized towards maximizing well defined city-related performance goals.

Keywords: city apps, holistic behaviour model, intention to act, value-action-gap, citizen engagement

Procedia PDF Downloads 216
12025 Official Secrecy and Confidentiality in Tax Administration and Its Impact on Right to Access Information: Nigerian Perspectives

Authors: Kareem Adedokun

Abstract:

Official secrecy is one of the colonial vestiges which upholds non – disclosure of essential information for public consumption. Information, though an indispensable tool in tax administration, is not to be divulged by any person in an official duty of the revenue agency. As a matter o fact, the Federal Inland Revenue Service (Establishment) Act, 2007 emphasizes secrecy and confidentiality in dealing with tax payer’s document, information, returns and assessment in a manner reminiscent of protecting tax payer’s privacy in all situations. It is so serious that any violation attracts criminal sanction. However, Nigeria, being a democratic and egalitarian state recently enacted Freedom of Information Act which heralded in openness in governance and takes away the confidentialities associated with official secrets Laws. Official secrecy no doubts contradicts the philosophy of freedom of information but maintaining a proper balance between protected rights of tax payers and public interest which revenue agency upholds is an uphill task. Adopting the Doctrinal method, therefore, the author of this paper probes into the real nature of the relationship between taxpayers and Revenue Agencies. It also interfaces official secrecy with the doctrine of Freedom of Information and consequently queries the retention of non – disclosure clause under Federal Inland Revenue Service (Establishment) Act (FIRSEA) 2007. The paper finds among others that non – disclosure provision in tax statutes particularly as provided for in FIRSEA is not absolute; so also is the constitutional rights and freedom of information and unless the non – disclosure clause finds justification under any recognized exemption provided under the Freedom of Information Act, its retention is antithesis to democratic ethos and beliefs as it may hinder public interest and public order.

Keywords: confidentiality, information, official secrecy, tax administration

Procedia PDF Downloads 324
12024 Importance of Access to Public Information on Modern Slavery for Brazil's Livestock Sector

Authors: Juliana Brandao, Holly Gibbs, Lisa Naughton, Lisa Rausch

Abstract:

The Brazilian Amazon continues to be plagued by modern day slave labor, specifically within the cattle production industry. In response to this issue, modern day anti-slavery activists have implemented additional regulations designed to combat slave labor associated with cattle. These regulations have been incorporated into existing agreements designed to control deforestation. The goal of these rules is to prevent the trade of beef contaminated with modern slave labor between supplier farms and slaughterhouses. In this study, we identify farms that make use of modern slave labor, and we use cattle transaction data to track the sale of cattle between farms and slaughterhouses. Our analysis reveals that slaughterhouses, which have signed cattle agreements that include requirements to refuse cattle associated with modern slave labor, have avoided buying cattle from suppliers that were on the dirty list. This trend is especially evident when the "dirty lists" that identify modern-day slave labor users are made publicly accessible online. We conclude that the "dirty list" of modern-day slave labor users should be maintained on publicly available websites to allow slaughterhouses, retailers, and consumers to send powerful market signals that discourage the use of modern-day slave labor.

Keywords: cattle ranchers, modern slave labor, deforestation, brazilian amazon

Procedia PDF Downloads 94
12023 Citizenship Education and Access to Information for Political Socialization and Unity in Nigeria

Authors: Alh Rauf Bello Bella

Abstract:

The main purpose of citizenship education if properly executed is to create awareness and enlightenment in the society to bring tolerance and political unity among the people. For the citizenry to have a meaningful participation for the achievement of this objective in a modern society where democracy thrives, all citizens should also have access to information on all matters affecting their lives and well-being. The paper therefore examines the scope of citizenship education and the complementary role of information providers in the quest for political socialization and national unity. It emphasizes some issues of national unity which should be addressed through proper enlightenment of the citizenry and access to relevant and timely information at the grassroots.

Keywords: citizenship education, national unity, political socialization, Nigeria

Procedia PDF Downloads 462
12022 Evaluation of the Effect of Milk Recording Intervals on the Accuracy of an Empirical Model Fitted to Dairy Sheep Lactations

Authors: L. Guevara, Glória L. S., Corea E. E, A. Ramírez-Zamora M., Salinas-Martinez J. A., Angeles-Hernandez J. C.

Abstract:

Mathematical models are useful for identifying the characteristics of sheep lactation curves to develop and implement improved strategies. However, the accuracy of these models is influenced by factors such as the recording regime, mainly the intervals between test day records (TDR). The current study aimed to evaluate the effect of different TDR intervals on the goodness of fit of the Wood model (WM) applied to dairy sheep lactations. A total of 4,494 weekly TDRs from 156 lactations of dairy crossbred sheep were analyzed. Three new databases were generated from the original weekly TDR data (7D), comprising intervals of 14(14D), 21(21D), and 28(28D) days. The parameters of WM were estimated using the “minpack.lm” package in the R software. The shape of the lactation curve (typical and atypical) was defined based on the WM parameters. The goodness of fit was evaluated using the mean square of prediction error (MSPE), Root of MSPE (RMSPE), Akaike´s Information Criterion (AIC), Bayesian´s Information Criterion (BIC), and the coefficient of correlation (r) between the actual and estimated total milk yield (TMY). WM showed an adequate estimate of TMY regardless of the TDR interval (P=0.21) and shape of the lactation curve (P=0.42). However, we found higher values of r for typical curves compared to atypical curves (0.9vs.0.74), with the highest values for the 28D interval (r=0.95). In the same way, we observed an overestimated peak yield (0.92vs.6.6 l) and underestimated time of peak yield (21.5vs.1.46) in atypical curves. The best values of RMSPE were observed for the 28D interval in both lactation curve shapes. The significant lowest values of AIC (P=0.001) and BIC (P=0.001) were shown by the 7D interval for typical and atypical curves. These results represent the first approach to define the adequate interval to record the regime of dairy sheep in Latin America and showed a better fitting for the Wood model using a 7D interval. However, it is possible to obtain good estimates of TMY using a 28D interval, which reduces the sampling frequency and would save additional costs to dairy sheep producers.

Keywords: gamma incomplete, ewes, shape curves, modeling

Procedia PDF Downloads 57
12021 Efficacy of Collagen Matrix Implants in Phacotrabeculectomy with Mitomycin C at One Year

Authors: Lalit Tejwani, Reetika Sharma, Arun Singhvi, Himanshu Shekhar

Abstract:

Purpose: To assess the efficacy of collagen matrix implant (Ologen) in phacotrabeculectomy augmented with mitomycin C (MMC). Methods: A biodegradable collagen matrix (Ologen) was placed in the subconjunctival and subscleral space in twenty-two eyes of 22 patients with glaucoma and cataract who underwent combined phacoemulsification and trabeculectomy augmented with MMC. All of them were examined preoperatively and on the first postoperative day. They were followed for twelve months after surgery. Any intervention needed in follow-up period was noted. Any complication was recorded. The primary outcome measure was postoperative intraocular pressure at one year follow-up. Any additional postoperative treatments needed and adverse events were noted. Results: The mean age of patients included in the study was 57.77 ± 9.68 years (range=36 to 70 years). All the patients were followed for at least one year. Three patients had history of failed trabeculectomy. Fifteen patients had chronic angle closure glaucoma with cataract, five had primary open angle glaucoma with cataract, one had uveitic glaucoma with cataract, and one had juvenile open angle glaucoma with cataract. Mean preoperative IOP was 32.63 ± 8.29 mm Hg, eighteen patients were on oral antiglaucoma medicines. The mean postoperative IOP was 10.09 ± 2.65 mm Hg at three months, 10.36 ± 2.19 mm Hg at six months and 11.36 ± 2.72 mm Hg at one year follow up. No adverse effect related to Ologen was seen. Anterior chamber reformation was done in five patients, and three needed needling of bleb. Four patients needed additional antiglaucoma medications in the follow-up period. Conclusions: Combined phacotrabeculectomy with MMC with Ologen implantation appears to be a safe and effective option in glaucoma patients needing trabeculectomy with significant cataract. Comparative studies with longer duration of follow-up in larger number of patients are needed.

Keywords: combined surgery, ologen, phacotrabeculectomy, success

Procedia PDF Downloads 194
12020 Critical Factors of IFRS Adoption in Bank Industries In Middle East Countries

Authors: Benjamin Bae

Abstract:

This study investigates the relationship between the adoption of International Financial Reporting Standards (IFRS) and the performance of banks in a number of Middle East countries. We examine whether performance levels and audit qualities play any role in adopting the International Financial Reporting Standards (IFRS) in Middle East banks. This study hypothesizes that, in general, banks with high performance and audit quality measures tend to adopt the IFRS than low-performing banks, as the adoption of a new standard takes lots of time and expenses, which could be an additional burden to them. The results show that three hypotheses are strongly supported whereas the cultural factor hypothesis is not. Banks with high ROA and ROE tend to adopt IFRS than low-performing banks. Big banks are also more likely to adopt IFRS than small or medium-sized banks. Contrary to the hypothesis, the Islamic bank status as a cultural factor has some positive impact on the adoption of the banks in the region. Overall, this research adds to our understanding of the bank’s performance. First, evidence on the relationship between the adoption of IFRS and the bank’s performance should be useful to investors. Second, the findings of this study provide financial statement users with useful information about the bank’s performance measures.

Keywords: IFRS, financial performance, audit quality, culture, firm size

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12019 Crowdalert: An Android Application for Increasing the Awareness and Response Initiatives of the Citizens through Crowdsourcing

Authors: John Benedict Bernardo

Abstract:

Crowdsourcing is a way of collecting information provided by the volunteers. This crowdsourced information has the capacity to increase the people’s situational awareness in times of disasters. The research reflected in this paper strives to demonstrate the benefits of crowdsourcing during natural disasters and the ways of utilizing it for disaster response. Shared information regarding natural disasters from social media is often scattered as the inputs from these media are uncategorized. For this reason, the study aims to equip the citizens a medium that is solely intended for sharing and/or obtaining natural disaster-related information. Ergo, an android application was developed to gather and publicize this volunteered information. The capability of crowdsourcing and the effectiveness of the application were evaluated and the result shows overwhelming agreement that this study is indeed efficient in increasing the awareness and response initiatives of the citizens during natural disasters.

Keywords: crowdsourcing, natural disasters, mobile application, social media

Procedia PDF Downloads 308
12018 Digital Library in India: Importance and Problem Issues in Present Days: A Conceptual Study

Authors: Mehtab Alam Ansari, Shamim Aktar Munshi

Abstract:

The purpose of this paper is to find out the importance of digital libraries in Indian educational system, and also different types of problems faced by the digital library in modern age. This study uses both qualitative and quantitative approaches along with review of related literature. The conceptual and textual information related to the present study were collected from primary and secondary sources of information such as books and National and International journals etc. Websites were also used for collecting information. The study finds out that due to high demand of information resources so many digital libraries are established in India, e.g. IGNCA digital library, Digital Library of India, Archives of Indian Labour, Digital Library of Library and Information Science etc, and also it found that it is very helpful to the modern civilization. The digital library movement in India is rapidly increasing and the traditional libraries are now on their way to digitization in a phased manner. But digital library in India has failed to spread its root in each and every part. So many problems are facing to develop the digital libraries in present days. This study briefly explained the services, impact, and problems of digital libraries in Indian.

Keywords: digital Libraries, India, information technology, education

Procedia PDF Downloads 570
12017 Building Information Modelling in Eastern Province Municipality of KSA

Authors: Banan Aljumaiah

Abstract:

In recent years, the construction industry has leveraged the information revolution, which makes it possible to view the entire construction process of new buildings before they are built with the advent of Building Information Modelling (BIM). Although BIM is an integration of the building model with the data and documents about the building, however, its implementation is limited to individual buildings missing the large picture of the city infrastructure. This limitation of BIM led to the birth of City Information Modelling. Three years ago, Eastern Province Municipality (EPM) in Saudi Arabia mandated that all major projects be delivered with collaborative 3D BIM. After three years of implementation, EPM started to implement City Information Modelling (CIM) as a part of the Smart City Plan to link infrastructure and public services and modelling how people move around and interact with the city. This paper demonstrates a local case study of BIM implementation in EPM and its future as a part of project management automation; the paper also highlights the ambitious plan of EPM to transform CIM towards building smart cities.

Keywords: BIM, BIM to CIM

Procedia PDF Downloads 129
12016 Information Technology for Business Process Management in Insurance Companies

Authors: Vesna Bosilj Vukšić, Darija Ivandić Vidović, Ljubica Milanović Glavan

Abstract:

Information technology plays an irreplaceable role in introducing and improving business process orientation in a company. It enables implementation of the theoretical concept, measurement of results achieved and undertaking corrective measures aimed at improvements. Information technology is a key concept in the development and implementation of the business process management systems as it establishes a connection to business operations. Both in the literature and practice, insurance companies are often seen as highly process oriented due to the nature of their business and focus on customers. They are also considered leaders in using information technology for business process management. The research conducted aimed to investigate whether the perceived leadership status of insurance companies is well deserved, i.e. to establish the level of process orientation and explore the practice of information technology use in insurance companies in the region. The main instrument for primary data collection within this research was an electronic survey questionnaire sent to the management of insurance companies in the Republic of Croatia, Bosnia and Herzegovina, Slovenia, Serbia and Macedonia. The conducted research has shown that insurance companies have a satisfactory level of process orientation, but that there is also a huge potential for improvement, especially in the segment of information technology and its connection to business processes.

Keywords: business processes management, process orientation, information technology, insurance companies

Procedia PDF Downloads 368
12015 The Impact of Corporate Governance, Ownership Structure, and Cash Holdings on Firm Value with Profitability as Intervening Variable

Authors: Lucy Novianti

Abstract:

The purpose of this study is to determine the effect of corporate governance, ownership structure, and cash holdings on firm value, either direct or indirect through profitability as an intervening variable for non-financial companies listed on the Indonesia Stock Exchange during 2006 to 2014. Samples of 176 firms are chosen based on purposive sampling method. The results of this study conclude that profitability, the size of Audit Committee, audit quality, and cash flow have positive effects on firm value. This study also shows that the meeting frequency of the Board of Directors and free cash flow have negative effects on firm value. In addition, this study finds that the size of the Board of Directors, Independent Commissioner, and ownership structure do not have significant effects on firm value. In this study, the function of profitability as an intervening variable can only be done on the impact of the meeting frequency of the Board of Directors and cash flow on firm value. This study provides a reference for management in decision making concerning the application of corporate governance, cash holdings, and financial performance. Moreover, it can be used as additional information for investors in assessing the feasibility of an investment. Finally, it provides a suggestion for the government regarding the regulation of corporate governance.

Keywords: cash holdings, corporate governance, firm value, ownership structure, profitability

Procedia PDF Downloads 250
12014 Dynamics of Marital Status and Information Search through Consumer Generated Media: An Exploratory Study

Authors: Shivkumar Krishnamurti, Ruchi Agarwal

Abstract:

The study examines the influence of marital status on consumers of products and services using blogs as a source of information. A pre-designed questionnaire was used to collect the primary data from the respondents (experiences). Data were collected from one hundred and eighty seven respondents residing in and around the Emirates of Sharjah and Dubai of the United Arab Emirates. The collected data was analyzed with the help of statistical tools such as averages, percentages, factor analysis, student’s t-test and structural equation modeling technique. Objectives of the study are to know the reasons how married and unmarried or single consumers of products and services are motivated to use blogs as a source of information, to know whether the consumers of products and services irrespective of their marital status share their views and experiences with other bloggers and to know the respondents’ future intentions towards blogging. The study revealed the following: Majority of the respondents have the motivation to blog because they are willing to receive comments on what they post about services, convenience of blogs to search for information about services and products, by blogging respondents share information on the symptoms of a disease/ disorder that may be experienced by someone, helps to share information about ready to cook mix products and are keen to spend more time blogging in the future.

Keywords: blog, consumer, information, marital status

Procedia PDF Downloads 378
12013 Study on Energy Performance Comparison of Information Centric Network Based on Difference of Network Architecture

Authors: Takumi Shindo, Koji Okamura

Abstract:

The first generation of the wide area network was circuit centric network. How the optimal circuit can be signed was the most important issue to get the best performance. This architecture had succeeded for line based telephone system. The second generation was host centric network and Internet based on this architecture has very succeeded world widely. And Internet became as new social infrastructure. Currently the architecture of the network is based on the location of the information. This future network is called Information centric network (ICN). The information-centric network (ICN) has being researched by many projects and different architectures for implementation of ICN have been proposed. The goal of this study is to compare performances of those ICN architectures. In this paper, the authors propose general ICN model which can represent two typical ICN architectures and compare communication performances using request routing. Finally, simulation results are shown. Also, we assume that this network architecture should be adapt to energy on-demand routing.

Keywords: ICN, information centric network, CCN, energy

Procedia PDF Downloads 324
12012 Information Technology Application for Knowledge Management in Medium-Size Businesses

Authors: S. Thongchai

Abstract:

Result of the study on knowledge management systems in businesses was shown that the most of these businesses provide internet accessibility for their employees in order to study new knowledge via internet, corporate website, electronic mail, and electronic learning system. These business organizations use information technology application for knowledge management because of convenience, time saving, ease of use, accuracy of information and knowledge usefulness. The result indicated prominent improvements for corporate knowledge management systems as the following; 1) administrations must support corporate knowledge management system 2) the goal of corporate knowledge management must be clear 3) corporate culture should facilitate the exchange and sharing of knowledge within the organization 4) cooperation of personnel of all levels must be obtained 5) information technology infrastructure must be provided 6) they must develop the system regularly and constantly.

Keywords: business organizations, information technology application, knowledge management systems, prominent improvements

Procedia PDF Downloads 376
12011 The History of the Birth of Tunisian Higher Accounting Education

Authors: Rim Khemiri, Mariam Dammak

Abstract:

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

Procedia PDF Downloads 115
12010 miCoRe: Colorectal Cancer miRNAs Database

Authors: Rahul Agarwal, Ashutosh Singh

Abstract:

Colorectal cancer (CRC) also refers as bowel cancer or colon cancer. It involves the development of abnormal growth of cells in colon or rectum part of the body. This work leads to the development of a miRNA database in colorectal cancer. We named this database- miCoRe. This database comprises of all validated colon-rectal cancer miRNAs information from various published literature with an effectual knowledge based information retrieval system. miRNAs have been collected from various published literature reports. MySQL is used for main-framework of miCoRe while the front-end was developed in PHP script. The aim of developing miCoRe is to create a comprehensive central repository of colorectal carcinoma miRNAs with all germane information of miRNAs and their target genes. The current version of miCoRe consists of 238 miRNAs which are known to be implicated in malignancy of CRC. Alongside with miRNA information, miCoRe also contains the information related to the target genes of these miRNA. miCoRe furnishes the information about the mechanism of incidence and progression of the disease, which would further help the researchers to look for colorectal specific miRNAs therapies and CRC specific targeted drug designing. Moreover, it will also help in development of biomarkers for the better and early detection of CRC and will help in better clinical management of the disease.

Keywords: colorectal cancer, database, miCoRe, miRNAs

Procedia PDF Downloads 262
12009 Performance Evaluation of Content Based Image Retrieval Using Indexed Views

Authors: Tahir Iqbal, Mumtaz Ali, Syed Wajahat Kareem, Muhammad Harris

Abstract:

Digital information is expanding in exponential order in our life. Information that is residing online and offline are stored in huge repositories relating to every aspect of our lives. Getting the required information is a task of retrieval systems. Content based image retrieval (CBIR) is a retrieval system that retrieves the required information from repositories on the basis of the contents of the image. Time is a critical factor in retrieval system and using indexed views with CBIR system improves the time efficiency of retrieved results.

Keywords: content based image retrieval (CBIR), indexed view, color, image retrieval, cross correlation

Procedia PDF Downloads 457
12008 Corporate Governance and Disclosure Practices of Listed Companies in the ASEAN: A Conceptual Overview

Authors: Chen Shuwen, Nunthapin Chantachaimongkol

Abstract:

Since the world has moved into a transitional period, known as globalization; the business environment is now more complicated than ever before. Corporate information has become a matter of great importance for stakeholders, in order to understand the current situation. As a result of this, the concept of corporate governance has been broadly introduced to manage and control the affairs of corporations while businesses are required to disclose both financial and non-financial information to public via various communication channels such as the annual report, the financial report, the company’s website, etc. However, currently there are several other issues related to asymmetric information such as moral hazard or adverse selection that still occur intensively in workplaces. To prevent such problems in the business, it is required to have an understanding of what factors strengthen their transparency, accountability, fairness, and responsibility. Under aforementioned arguments, this paper aims to propose a conceptual framework that enables an investigation on how corporate governance mechanism influences disclosure efficiency of listed companies in the Association of Southeast Asia Nations (ASEAN) and the factors that should be considered for further development of good behaviors, particularly in regards to voluntary disclosure practices. To achieve its purpose, extensive reviews of literature are applied as a research methodology. It is divided into three main steps. Firstly, the theories involved with both corporate governance and disclosure practices such as agency theory, contract theory, signaling theory, moral hazard theory, and information asymmetry theory are examined to provide theoretical backgrounds. Secondly, the relevant literatures based on multi- perspectives of corporate governance, its attributions and their roles on business processes, the influences of corporate governance mechanisms on business performance, and the factors determining corporate governance characteristics as well as capability are reviewed to outline the parameters that should be included in the proposed model. Thirdly, the well-known regulatory document OECD principles and previous empirical studies on the corporate disclosure procedures are evaluated to identify the similarities and differentiations with the disclosure patterns in the ASEAN. Following the processes and consequences of the literature review, abundant factors and variables are found. Further to the methodology, additional critical factors that also have an impact on the disclosure behaviors are addressed in two groups. In the first group, the factors which are linked to the national characteristics - the quality of national code, legal origin, culture, the level of economic development, and so forth. Whereas in the second group, the discoveries which refer to the firm’s characteristics - ownership concentration, ownership’s rights, controlling group, and so on. However, because of research limitations, only some literature are chosen and summarized to form part of the conceptual framework that explores the relationship between corporate governance and the disclosure practices of listed companies in ASEAN.

Keywords: corporate governance, disclosure practice, ASEAN, listed company

Procedia PDF Downloads 184
12007 (De)Motivating Mitigation Behavior: An Exploratory Framing Study Applied to Sustainable Food Consumption

Authors: Youval Aberman, Jason E. Plaks

Abstract:

This research provides initial evidence that self-efficacy of mitigation behavior – the belief that one’s action can make a difference on the environment – can be implicitly inferred from the way numerical information is presented in environmental messages. The scientific community sees climate change as a pressing issue, but the general public tends to construe climate change as an abstract phenomenon that is psychologically distant. As such, a main barrier to pro-environmental behavior is that individuals often believe that their own behavior makes little to no difference on the environment. When it comes to communicating how the behavior of billions of individuals affects global climate change, it might appear valuable to aggregate those billions and present the shocking enormity of the resources individuals consume. This research provides initial evidence that, in fact, this strategy is ineffective; presenting large-scale aggregate data dilutes the contribution of the individual and impedes individuals’ motivation to act pro-environmentally. The high-impact, underrepresented behavior of eating a sustainable diet was chosen for the present studies. US Participants (total N = 668) were recruited online for a study on ‘meat and the environment’ and received information about some of resources used in meat production – water, CO2e, and feed – with numerical information that varied in its frame of reference. A ‘Nation’ frame of reference discussed the resources used in the beef industry, such as the billions of CO2e released daily by the industry, while a ‘Meal’ frame of reference presented the resources used in the production of a single beef dish. Participants completed measures of pro-environmental attitudes and behavioral intentions, either immediately (Study 1) or two days (Study 2) after reading the information. In Study 2 (n = 520) participants also indicated whether they consumed less or more meat than usual. Study 2 included an additional control condition that contained no environmental data. In Study 1, participants who read about meat production at a national level, compared to at a meal level, reported lower motivation to make ecologically conscious dietary choices and reported lower behavioral intention to change their diet. In Study 2, a similar pattern emerged, with the added insight that the Nation condition, but not the Meal condition, deviated from the control condition. Participants across conditions, on average, reduced their meat consumption in the duration of Study 2, except those in the Nation condition who remained unchanged. Presenting nation-wide consequences of human behavior is a double-edged sword: Framing in a large scale might reveal the relationship between collective actions and environmental issues, but it hinders the belief that individual actions make a difference.

Keywords: climate change communication, environmental concern, meat consumption, motivation

Procedia PDF Downloads 151
12006 Social Data Aggregator and Locator of Knowledge (STALK)

Authors: Rashmi Raghunandan, Sanjana Shankar, Rakshitha K. Bhat

Abstract:

Social media contributes a vast amount of data and information about individuals to the internet. This project will greatly reduce the need for unnecessary manual analysis of large and diverse social media profiles by filtering out and combining the useful information from various social media profiles, eliminating irrelevant data. It differs from the existing social media aggregators in that it does not provide a consolidated view of various profiles. Instead, it provides consolidated INFORMATION derived from the subject’s posts and other activities. It also allows analysis over multiple profiles and analytics based on several profiles. We strive to provide a query system to provide a natural language answer to questions when a user does not wish to go through the entire profile. The information provided can be filtered according to the different use cases it is used for.

Keywords: social network, analysis, Facebook, Linkedin, git, big data

Procedia PDF Downloads 429
12005 Awareness of Genetically Modified Products Among Malaysian Consumers

Authors: Muhamad Afiq Faisal, Yahaya, Mohd Faizal, Hamzah

Abstract:

Genetic modification technology allows scientists to alter the genetic information of a particular organism. The technology allows the production of genetically modified organism (GMO) that has the enhanced property compared to the unmodified organism. The application of such technology is not only in agriculture industry, it is now has been applied extensively in biopharmaceutical industry such as transgenic vaccines. In Malaysia, Biosafety Act 2007 has been enacted in which all GMO-based products must be labeled with adequate information before being marketed. This paper aims to determine the awareness level amongst Malaysian consumers on the GM products available in the market and the efficiency of information supplied in the GM product labeling. The result of the survey will serve as a guideline for Malaysia government agency bodies to provide comprehensive yet efficient information to consumers for the purpose of GM product labeling in the near future. In conclusion, the efficiency of information delivery plays a vital role in ensuring that the information is being conveyed clearly to Malaysian consumers during the selection process of GM products available in the market.

Keywords: genetic modification technology, genetically modified organisms, genetically modified organism products labeling, Biosafety Act 2007

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12004 On q-Non-extensive Statistics with Non-Tsallisian Entropy

Authors: Petr Jizba, Jan Korbel

Abstract:

We combine an axiomatics of Rényi with the q-deformed version of Khinchin axioms to obtain a measure of information (i.e., entropy) which accounts both for systems with embedded self-similarity and non-extensivity. We show that the entropy thus obtained is uniquely solved in terms of a one-parameter family of information measures. The ensuing maximal-entropy distribution is phrased in terms of a special function known as the Lambert W-function. We analyze the corresponding ‘high’ and ‘low-temperature’ asymptotics and reveal a non-trivial structure of the parameter space.

Keywords: multifractals, Rényi information entropy, THC entropy, MaxEnt, heavy-tailed distributions

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12003 Information Needs and Seeking Behaviour of Postgraduate Students of Kohat University of Science and Technology, Khyber Pakhtunkhwa, Pakistan

Authors: Saeed Ullah Jan, Muhammad Ali, Misbah Ullah Awan

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Purpose: This study investigated the information needs and seeking behaviour, and hurdles to information seeking of Post Graduate students of Kohat University of Science and Technology (KUST), Khyber Pakhtunkhwa. It focused on the information requirements of the post-graduate students of the university, the pattern they use for seeking information, and the difficulties they face while seeking information. Design/Methodology/approach: This study used a quantitative approach, adapting a survey questionnaire method for data collection. The population of this study was composed of M.Phil. and Ph.D. students of 2019 and 2020 in the faculties of Physical and Numerical Sciences, Chemical and Pharmaceutical Sciences, Biological Sciences, and Social Sciences of KUST. The sample size was 260. Students were selected randomly. The study response rate was 77%, and data were analyzed through SPSS (22 versions). Key findings: The study revealed that Most students' information needs were for study and research activities, new knowledge, and career development. To fulfill these needs, the scholars use various sources and resources. The sources they used for information needs were journal articles, textbooks, and research projects commonly. For the information-seeking purpose, often, students prefer books that have some importance. The other factors that played an essential role in selecting material were topical relevance, Novelty, Recommended by colleagues, and publisher's reputation. Most of the students thought that Book Exhibitions, Open Access systems in the Library, and the Display of new arrivals could enhance the students' information-seeking. The main problem seeking information was faced by them was a shortage of printed information resources. Overall they wanted more facilities, enhancement in the library collection, and better services. Delimitations of the study: This study has not included 1) BS and M.Sc. Students of KUST; 2) The colleges and institutions affiliated with KUST; 3) This study was delimited only to the Post Graduate students of KUST. Practical implication(s): The findings of the study motivate the policymakers and authorities of KUST to restructure the information literacy programs to fulfill the scholars' information needs. It may inform the policymakers to know the difficulties faced by scholars during information seeking. Contribution to the knowledge: No significant work has been done on the students' information needs and seeking behaviour at KUST. The study analyzed the information needs and seeking behaviour of post graduate students. It brought a clear picture of information needs and seeking behaviour of scholars and addressed the problems faced by them during the seeking process.

Keywords: information needs of Pakistan, information-seeking behaviors, postgraduate students, university libraries, Kohat university of science and technology, Khyber Pakhtunkhwa, Pakistan

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12002 Determinants of Carbon-Certified Small-Scale Agroforestry Adoption In Rural Mount Kenyan

Authors: Emmanuel Benjamin, Matthias Blum

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Purpose – We address smallholder farmers’ restricted possibilities to adopt sustainable technologies which have direct and indirect benefits. Smallholders often face little asset endowment due to small farm size und insecure property rights, therefore experiencing constraints in adopting agricultural innovation. A program involving payments for ecosystem services (PES) benefits poor smallholder farmers in developing countries in many ways and has been suggested as a means of easing smallholder farmers’ financial constraints. PES may also provide additional mainstay which can eventually result in more favorable credit contract terms due to the availability of collateral substitute. Results of this study may help to understand the barriers, motives and incentives for smallholders’ participation in PES and help in designing a strategy to foster participation in beneficial programs. Design/methodology/approach – This paper uses a random utility model and a logistic regression approach to investigate factors that influence agroforestry adoption. We investigate non-monetary factors, such as information spillover, that influence the decision to adopt such conservation strategies. We collected original data from non-government-run agroforestry mitigation programs with PES that have been implemented in the Mount Kenya region. Preliminary Findings – We find that spread of information, existing networks and peer involvement in such programs drive participation. Conversely, participation by smallholders does not seem to be influenced by education, land or asset endowment. Contrary to some existing literature, we found weak evidence for a positive correlation between the adoption of agroforestry with PES and age of smallholder, e.g., one increases with the other, in the Mount Kenyan region. Research implications – Poverty alleviation policies for developing countries should target social capital to increase the adoption rate of modern technologies amongst smallholders.

Keywords: agriculture innovation, agroforestry adoption, smallholders, payment for ecosystem services, Sub-Saharan Africa

Procedia PDF Downloads 364
12001 Instructional Consequences of the Transiency of Spoken Words

Authors: Slava Kalyuga, Sujanya Sombatteera

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In multimedia learning, written text is often transformed into spoken (narrated) text. This transient information may overwhelm limited processing capacity of working memory and inhibit learning instead of improving it. The paper reviews recent empirical studies in modality and verbal redundancy effects within a cognitive load framework and outlines conditions under which negative effects of transiency may occur. According to the modality effect, textual information accompanying pictures should be presented in an auditory rather than visual form in order to engage two available channels of working memory – auditory and visual - instead of only one of them. However, some studies failed to replicate the modality effect and found differences opposite to those expected. Also, according to the multimedia redundancy effect, the same information should not be presented simultaneously in different modalities to avoid unnecessary cognitive load imposed by the integration of redundant sources of information. However, a few studies failed to replicate the multimedia redundancy effect too. Transiency of information is used to explain these controversial results.

Keywords: cognitive load, transient information, modality effect, verbal redundancy effect

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12000 Passengers’ Behavior Analysis under the Public Transport Disruption: An Agent-Based Simulation

Authors: M. Rahimi, F. Corman

Abstract:

This paper study the travel behavior of passengers in a public transport disruption under information provision strategies. We develop a within-day approach for multi-agent simulation to evaluate the behavior of the agents, under comprehensive scenarios through various information exposure, equilibrium, and non-equilibrium scenarios. In particular, we quantify the effects of information strategies in disruption situation on passengers’ satisfaction, number of involved agents, and the caused delay. An agent-based micro-simulation model (MATSim) is applied for the city of Zürich, Switzerland, for the purpose of activity-based simulation in a multimodal network. Statistic outcome is analysed for all the agents who may be involved in the disruption. Agents’ movement in the public transport network illustrates agents’ adaptations to available information about the disruption. Agents’ delays and utility reveal that information significantly affects agents’ satisfaction and delay in public transport disruption. Besides, while the earlier availability of the information causes the fewer consequent delay for the involved agents, however, it also leads to more amount of affected agents.

Keywords: agent-based simulation, disruption management, passengers’ behavior simulation, public transport

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11999 The Study of Security Techniques on Information System for Decision Making

Authors: Tejinder Singh

Abstract:

Information system is the flow of data from different levels to different directions for decision making and data operations in information system (IS). Data can be violated by different manner like manual or technical errors, data tampering or loss of integrity. Security system called firewall of IS is effected by such type of violations. The flow of data among various levels of Information System is done by networking system. The flow of data on network is in form of packets or frames. To protect these packets from unauthorized access, virus attacks, and to maintain the integrity level, network security is an important factor. To protect the data to get pirated, various security techniques are used. This paper represents the various security techniques and signifies different harmful attacks with the help of detailed data analysis. This paper will be beneficial for the organizations to make the system more secure, effective, and beneficial for future decisions making.

Keywords: information systems, data integrity, TCP/IP network, vulnerability, decision, data

Procedia PDF Downloads 293