Search results for: federal rule of evidence
4548 An Evaluation of the Impact of International Accounting Standards on Financial Reporting Quality: Evidence from Emerging Economies
Authors: Kwadwo Yeboah
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Background and Aims: The adoption of International Accounting Standards (IAS) is considered to be one of the most significant developments in the accounting profession. The adoption of IAS aims to improve financial reporting quality by ensuring that financial information is transparent and comparable across borders. However, there is a lack of research on the impact of IAS on financial reporting quality in emerging economies. This study aims to fill this gap by evaluating the impact of IAS on financial reporting quality in emerging economies. Methods: This study uses a sample of firms from emerging economies that have adopted IAS. The sample includes firms from different sectors and industries. The financial reporting quality of these firms is measured using financial ratios, such as earnings quality, financial leverage, and liquidity. The data is analyzed using a regression model that controls for firm-specific factors, such as size and profitability. Results: The results show that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. Specifically, firms that adopt IAS exhibit higher earnings quality and lower financial leverage compared to firms that do not adopt IAS. Additionally, the adoption of IAS has a positive impact on liquidity, suggesting that firms that adopt IAS have better access to financing. Conclusions: The findings of this study suggest that the adoption of IAS has a positive impact on financial reporting quality in emerging economies. The results indicate that IAS adoption can improve transparency and comparability of financial information, which can enhance the ability of investors to make informed investment decisions. The study contributes to the literature by providing evidence of the impact of IAS adoption in emerging economies. The findings of this study have implications for policymakers and regulators in emerging economies, as they can use this evidence to support the adoption of IAS and improve financial reporting quality in their respective countries.Keywords: accounting, international, standards, finance
Procedia PDF Downloads 844547 From Reform to Revolt: Bashar al-Assad and the Arab Tribes in Syria
Authors: Haian Dukhan
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The death of Hafez al-Assad and the ascension of his son, Bashar, to rule brought an end to the state-society dynamics that his father worked on for decades. Hafez al-Assad built an authoritarian state that rests on patronage networks that connected his regime to the society. During Bashar’s reign, these patronage relationships have been affected by the policies of privatization and liberalization. Privatization and liberalisation of the economy have created new economic and social players that transformed the populist nature of the authoritarian regime into a regime that is connected mainly with bourgeoisie and the upper class neglecting the rural tribal constituency that was a vital part of Hafez al-Assad’s authoritarian state. Drawing on different data gathered through interviews as well as written literature, this paper will explore the policies that Bashar al-Assad carried out towards the Arab tribes in the period extended from 2000 until 2010. The paper starts by outlining how Bashar al-Assad narrowed the coalition of his rule to depend mainly on his family, the city merchants excluding the lower and middle strata in the periphery. It will then trace the disintegration of the social contract between the regime and the Arab tribe as a result of the latter’s failure to deliver adequate development services in their regions. Losing the support of the tribes undermined the stability of the regime resulting in different clashes between the tribes themselves, the tribes and the Kurds, the tribes and the druze (a sect of Islam situated in Southern Syria), which will be investigated in detail in this paper. In similar policies adopted by his father who used the tribes as leverage against the Islamists and the Kurds, Bashar al-Assad’s regime encouragement of Syrian tribal youth to join the Iraqi insurgency against the Americans will be explored in detail. The regime’s tolerance of Iran missionary activities in the tribal regions and its accommodation of Islamists group’s activities in those regions have erased the regime’s secular foundation. This paper will argue that Bashar al-Assad’s policies towards the Arab tribes have chipped away the regime’s ideological pillars and threatened the longer-term cohesion of its social base which paved the way for the uprising to start in the tribal regions.Keywords: Syria, tribes, uprising, regime
Procedia PDF Downloads 3774546 Acquisition of the Attributive Adjectives and the Noun Adjuncts by the L3 Learners of French and German: Further Evidence for the Typological Proximity Model
Authors: Ali Akbar Jabbari
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This study investigates the role of the prior acquired languages, Persian and English, concerning the acquisition of the third language (L3) French and German at the initial stages. The data were collected from two groups of L3 learners: 28 learners of L3 French and 21 learners of L3 German, in order to test the placement of the attributive adjectives and the noun adjuncts through a grammaticality judgment task and an element rearrangement task. The aim of the study was to investigate whether any of the models proposed in the L3 acquisition could account for the case of the present study. The results of the analysis revealed that the learners of L3 German and French were both affected by the typological similarity of the previous languages. The outperformance of the German learners is an indication of the facilitative effect of L2 English (which is typologically more similar to the German than that of French). English had also a non-facilitative role in the acquisition of French and this is proved in the lower performance of the French learners. This study provided evidence for the TPM as the most accepted model of L3 acquisition.Keywords: cross-linguistic influence, multilingualism, third language acquisition, transfer
Procedia PDF Downloads 1834545 Analysis of Thermal Comfort in Educational Buildings Using Computer Simulation: A Case Study in Federal University of Parana, Brazil
Authors: Ana Julia C. Kfouri
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A prerequisite of any building design is to provide security to the users, taking the climate and its physical and physical-geometrical variables into account. It is also important to highlight the relevance of the right material elements, which arise between the person and the agent, and must provide improved thermal comfort conditions and low environmental impact. Furthermore, technology is constantly advancing, as well as computational simulations for projects, and they should be used to develop sustainable building and to provide higher quality of life for its users. In relation to comfort, the more satisfied the building users are, the better their intellectual performance will be. Based on that, the study of thermal comfort in educational buildings is of relative relevance, since the thermal characteristics in these environments are of vital importance to all users. Moreover, educational buildings are large constructions and when they are poorly planned and executed they have negative impacts to the surrounding environment, as well as to the user satisfaction, throughout its whole life cycle. In this line of thought, to evaluate university classroom conditions, it was accomplished a detailed case study on the thermal comfort situation at Federal University of Parana (UFPR). The main goal of the study is to perform a thermal analysis in three classrooms at UFPR, in order to address the subjective and physical variables that influence thermal comfort inside the classroom. For the assessment of the subjective components, a questionnaire was applied in order to evaluate the reference for the local thermal conditions. Regarding the physical variables, it was carried out on-site measurements, which consist of performing measurements of air temperature and air humidity, both inside and outside the building, as well as meteorological variables, such as wind speed and direction, solar radiation and rainfall, collected from a weather station. Then, a computer simulation based on results from the EnergyPlus software to reproduce air temperature and air humidity values of the three classrooms studied was conducted. The EnergyPlus outputs were analyzed and compared with the on-site measurement results to be possible to come out with a conclusion related to the local thermal conditions. The methodological approach included in the study allowed a distinct perspective in an educational building to better understand the classroom thermal performance, as well as the reason of such behavior. Finally, the study induces a reflection about the importance of thermal comfort for educational buildings and propose thermal alternatives for future projects, as well as a discussion about the significant impact of using computer simulation on engineering solutions, in order to improve the thermal performance of UFPR’s buildings.Keywords: computer simulation, educational buildings, EnergyPlus, humidity, temperature, thermal comfort
Procedia PDF Downloads 3864544 Problems Confronting the Teaching of Sex Education in Some Selected Secondary Schools in the Akoko Region of Ondo State, Nigeria
Authors: Jimoh Abiodun Alaba
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Context: In many traditional African societies, sex education is often considered a taboo topic. However, the importance of sex education is becoming increasingly evident. This study aims to investigate the challenges faced in teaching sex education in selected secondary schools in the Akoko region of Ondo state, Nigeria. Research Aim: The aim of this study is to identify and examine the problems confronting the teaching of sex education in selected secondary schools in the Akoko region of Ondo state, Nigeria. Methodology: The study utilized a multi-stage sampling method. The first stage involved a purposive selection of ten (10) secondary schools in the Akoko region of Ondo State, while the second stage was a random selection of twenty (20) students, each in the selected secondary schools of the study area. This makes a total of two (200) hundred students that were considered for the survey. Descriptive analysis using percentages was employed to analyze the collected data. Factor analysis was also used to identify the most significant problems. Findings: The study revealed that sex education has been neglected in the sampled secondary schools due to traditional African beliefs that do not support the teaching and learning of this subject. Furthermore, there was evidence to suggest that parents also displayed reluctance towards the teaching of sex education, fearing that it might expose students to inappropriate behavior. Consequently, students were deprived of this essential aspect of education necessary for self-awareness and development. Theoretical Importance: This study contributes to the understanding of the challenges faced in teaching sex education in traditional African societies, specifically in the selected secondary schools in the Akoko region of Ondo state, Nigeria. Data Collection: Data were collected through the administration of 200 questionnaires in ten selected secondary schools. Additionally, information was gathered from federal, state, and local government authorities. Analysis Procedures: The collected data were analyzed using descriptive analysis, employing percentage calculations for better interpretation. Furthermore, factor analysis was conducted to isolate the most significant problems identified. Conclusion: The study concludes that sex education in the sampled secondary schools in the Akoko region of Ondo state, Nigeria, has suffered neglect due to traditional African beliefs and parental concerns. Consequently, students are denied an important aspect of education necessary for their self-awareness and development. Recommendations are made to change the negative perception of sex education, enrich the curriculum, and employ qualified personnel for its teaching. Additionally, it is suggested that sex education should be integrated with moral instruction.Keywords: African traditional belief, sex, sex education, sexual misdemeanor, morality
Procedia PDF Downloads 854543 Evidence Theory Enabled Quickest Change Detection Using Big Time-Series Data from Internet of Things
Authors: Hossein Jafari, Xiangfang Li, Lijun Qian, Alexander Aved, Timothy Kroecker
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Traditionally in sensor networks and recently in the Internet of Things, numerous heterogeneous sensors are deployed in distributed manner to monitor a phenomenon that often can be model by an underlying stochastic process. The big time-series data collected by the sensors must be analyzed to detect change in the stochastic process as quickly as possible with tolerable false alarm rate. However, sensors may have different accuracy and sensitivity range, and they decay along time. As a result, the big time-series data collected by the sensors will contain uncertainties and sometimes they are conflicting. In this study, we present a framework to take advantage of Evidence Theory (a.k.a. Dempster-Shafer and Dezert-Smarandache Theories) capabilities of representing and managing uncertainty and conflict to fast change detection and effectively deal with complementary hypotheses. Specifically, Kullback-Leibler divergence is used as the similarity metric to calculate the distances between the estimated current distribution with the pre- and post-change distributions. Then mass functions are calculated and related combination rules are applied to combine the mass values among all sensors. Furthermore, we applied the method to estimate the minimum number of sensors needed to combine, so computational efficiency could be improved. Cumulative sum test is then applied on the ratio of pignistic probability to detect and declare the change for decision making purpose. Simulation results using both synthetic data and real data from experimental setup demonstrate the effectiveness of the presented schemes.Keywords: CUSUM, evidence theory, kl divergence, quickest change detection, time series data
Procedia PDF Downloads 3344542 Forensic Analysis of Thumbnail Images in Windows 10
Authors: George Kurian, Hongmei Chi
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Digital evidence plays a critical role in most legal investigations. In many cases, thumbnail databases show important information in that investigation. The probability of having digital evidence retrieved from a computer or smart device has increased, even though the previous user removed data and deleted apps on those devices. Due to the increase in digital forensics, the ability to store residual information from various thumbnail applications has improved. This paper will focus on investigating thumbnail information from Windows 10. Thumbnail images of interest in forensic investigations may be intact even when the original pictures have been deleted. It is our research goal to recover useful information from thumbnails. In this research project, we use various forensics tools to collect left thumbnail information from deleted videos or pictures. We examine and describe the various thumbnail sources in Windows and propose a methodology for thumbnail collection and analysis from laptops or desktops. A machine learning algorithm is adopted to help speed up content from thumbnail pictures.Keywords: digital forensic, forensic tools, soundness, thumbnail, machine learning, OCR
Procedia PDF Downloads 1324541 The Higher Education Accreditation Foreign Experience for Ukraine
Authors: Dmytro Symak
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The experience in other countries shows that, the role of accreditation of higher education as one of the types of quality assurance process for providing educational services increases. This was the experience of highly developed countries such as USA, Canada, France, Germany, because without proper quality assurance process is impossible to achieve a successful future of the nation and the state. In most countries, the function of Higher Education Accreditation performs public authorities, in particular, such as the Ministry of Education. In the US, however, the quality assurance process is independent on the government and implemented by private non-governmental organization - the Council of Higher Education Accreditation. In France, the main body that carries out accreditation of higher education is the Ministry of National Education. As part of the Bologna process is the mutual recognition and accreditation of degrees. While higher education institutions issue diplomas, but the ministry could award the title. This is the main level of accreditation awarded automatically by state universities. In total, there are in France next major level of accreditation of higher education: - accreditation for a visa: Accreditation second level; - recognition of accreditation: accreditation of third level. In some areas of education to accreditation ministry should adopt formal recommendations on specific organs. But there are also some exceptions. Thus, the French educational institutions, mainly large Business School, looking for non-French accreditation. These include, for example, the Association to Advance Collegiate Schools of Business, the Association of MBAs, the European Foundation for Management Development, the European Quality Improvement System, a prestigious EFMD Programme accreditation system. Noteworthy also German accreditation system of education. The primary here is a Conference of Ministers of Education and Culture of land in the Federal Republic of Germany (Kultusministerkonferenz or CCM) was established in 1948 by agreement between the States of the Federal Republic of Germany. Among its main responsibilities is to ensure quality and continuity of development in higher education. In Germany, the program of bachelors and masters must be accredited in accordance with Resolution Kultusministerkonerenz. In Ukraine Higher Education Accreditation carried out the Ministry of Education, Youth and Sports of Ukraine under four main levels. Ukraine's legislation on higher education based on the Constitution Ukraine consists of the laws of Ukraine ‘On osvititu’ ‘On scientific and technical activity’, ‘On Higher osvititu’ and other legal acts and is entirely within the competence of the state. This leads to considerable centralization and bureaucratization of the process. Thus, analysis of expertise shined can conclude that reforming the system of accreditation and quality of higher education in Ukraine to its integration into the global space requires solving a number of problems in the following areas: improving the system of state certification and licensing; optimizing the network of higher education institutions; creating both governmental and non-governmental organizations to monitor the process of higher education in Ukraine and so on.Keywords: higher education, accreditation, decentralization, education institutions
Procedia PDF Downloads 3374540 Modified InVEST for Whatsapp Messages Forensic Triage and Search through Visualization
Authors: Agria Rhamdhan
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WhatsApp as the most popular mobile messaging app has been used as evidence in many criminal cases. As the use of mobile messages generates large amounts of data, forensic investigation faces the challenge of large data problems. The hardest part of finding this important evidence is because current practice utilizes tools and technique that require manual analysis to check all messages. That way, analyze large sets of mobile messaging data will take a lot of time and effort. Our work offers methodologies based on forensic triage to reduce large data to manageable sets resulting easier to do detailed reviews, then show the results through interactive visualization to show important term, entities and relationship through intelligent ranking using Term Frequency-Inverse Document Frequency (TF-IDF) and Latent Dirichlet Allocation (LDA) Model. By implementing this methodology, investigators can improve investigation processing time and result's accuracy.Keywords: forensics, triage, visualization, WhatsApp
Procedia PDF Downloads 1684539 Existence of God: Belief, Analysis and a Scientific Explanation of Resemblance with Cosmic Theory
Authors: Aarti Muley
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An ancient Vedic philosophy defines the three basic gods i.e Bramha, Vishnu and Shiva. Bramha is known as a supreme god and responsible for creating a universe. Vedic scriptures have not given the direct description of Lord Bramha but with the name Hiranyagarbha Rig Veda describes Bramha. Vedas, Bhagwat Gita, Mahabharata describes Bramha and modern science has found that many theories and principle is directly related with the life of Lord Bramha but there is no direct explanation and evidence regarding a planet Bramhaloka or also called as Satyaloka. Neither the ancient scriptures nor the Indian astrology which is based on the motion of the planet have given any evidence to the planet Bramhaloka directly. In this paper, the efforts have been made to study who is god Bramha and the planet Bramhaloka from Vedic scriptures and using the theories of modern science it has been found that it has strong resemblance with the star Sun. To the best of author’s knowledge, this is the first report which gives the explanation that the lord Bramha’s planet Bramhaloka and the Sun is one and the same.Keywords: God Bramha, ancient scriptures, cosmic theory, scientific explanation
Procedia PDF Downloads 1734538 Gender Identification Using Digital Forensics
Authors: Vinod C. Nayak
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In day-to-day forensic practice, identification is always a difficult task. Availability of anti-mortem and postmortem records plays a major rule in facilitating this tough task. However, the advent of digital forensic is a boon for forensic experts. This study has made use of digital forensics to establish identity by radiological dimensions of maxillary sinus using workstation software. The findings suggest a significant association between maxillary sinus dimensions and human gender. The author will be discussing the methods and results of the study in this e-poster.Keywords: digital forensics, identification, maxillary sinus, radiology
Procedia PDF Downloads 4194537 Integration Network ASI in Lab Automation and Networks Industrial in IFCE
Authors: Jorge Fernandes Teixeira Filho, André Oliveira Alcantara Fontenele, Érick Aragão Ribeiro
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The constant emergence of new technologies used in automated processes makes it necessary for teachers and traders to apply new technologies in their classes. This paper presents an application of a new technology that will be employed in a didactic plant, which represents an effluent treatment process located in a laboratory of a federal educational institution. At work were studied in the first place, all components to be placed on automation laboratory in order to determine ways to program, parameterize and organize the plant. New technologies that have been implemented to the process are basically an AS-i network and a Profinet network, a SCADA system, which represented a major innovation in the laboratory. The project makes it possible to carry out in the laboratory various practices of industrial networks and SCADA systems.Keywords: automation, industrial networks, SCADA systems, lab automation
Procedia PDF Downloads 5474536 Control and Control Systems of Administration in Nigeria
Authors: Inuwa Abdu Ibrahim
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Public officials are required to posses certain values to adequately protect public interest, by being leaders that are servants of the people. The reality in Nigeria is that leaders rule as masters of the people rather than servants. The paper looked at control and control systems of administration in Nigeria, its resultant consequences and ways of achieving true control of administrators and administration. Secondary source of data was adopted for the research. It concludes that the keys to administrative efficiency and effectiveness through control are implementation of the already existing procedures and laws, as well as commitment on the part of public officials.Keywords: Accountability, Fraud, Administration, Nigeria
Procedia PDF Downloads 3674535 Hepatic Regenerative Capacity after Acetaminophen-Induced Liver Injury in Mouse Model
Authors: N. F. Hamid, A. Kipar, J. Stewart, D. J. Antoine, B. K. Park, D. P. Williams
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Acetaminophen (APAP) is a widely used analgesic that is safe at therapeutic doses. The mouse model of APAP has been extensively used for studies on pathogenesis and intervention of drug induced liver injury based on the CytP450 mediated formation of N-acetyl-p-benzo-quinoneimine and, more recently, as model for mechanism based biomarkers. Delay of the fasted CD1 mice to rebound to the basal level of hepatic GSH compare to fed mice is reported in this study. Histologically, 15 hours fasted mice prior to APAP treatment leading to overall more intense cell loss with no evidence of apoptosis as compared to non-fasted mice, where the apoptotic cells were clearly seen on cleaved caspase-3 immunostaining. After 15 hours post APAP administration, hepatocytes underwent stage of recovery with evidence of mitotic figures in fed mice and return to completely no histological difference to control at 24 hours. On the contrary, the evidence of ongoing cells damage and inflammatory cells infiltration are still present on fasted mice until the end of the study. To further measure the regenerative capacity of the hepatocytes, the inflammatory mediators of cytokines that involved in the progression or regression of the toxicity like TNF-α and IL-6 in liver and spleen using RT-qPCR were also included. Yet, quantification of proliferating cell nuclear antigen (PCNA) has demonstrated the time for hepatic regenerative in fasted is longer than that to fed mice. Together, these data would probably confirm that fasting prior to APAP treatment does not only modulate liver injury, but could have further effects to delay subsequent regeneration of the hepatocytes.Keywords: acetaminophen, liver, proliferating cell nuclear antigen, regeneration, apoptosis
Procedia PDF Downloads 4344534 A Systematic Review of the Transportability of Cognitive Therapy for the Treatment of PTSD among South African Survivors of Rape
Authors: Anita Padmanabhanunni
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Trauma-focused cognitive-treatment (CT) models are among the most efficacious in treating PTSD arising from exposure to rape. However, these treatment approaches are severely under-utilised by South African mental health care practitioners owing to concerns around whether treatments developed in Western clinical contexts are transportable and applicable in routine clinical settings. One way of promoting the use of these efficacious treatments in local contexts is by identifying and appraising the evidence from local outcome studies. This paper presents the findings of a systematic review of research evidence from local outcome studies on the effectiveness of CT in the treatment of rape-related PTSD in South Africa. The study found that whilst limited research has been published in South Africa on the outcome of CT in the treatment of rape survivors, the studies that are available afford insights into the effectiveness of CT.Keywords: cognitive treatment, PTSD, South Africa, transportability
Procedia PDF Downloads 3394533 Real Estate Trend Prediction with Artificial Intelligence Techniques
Authors: Sophia Liang Zhou
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For investors, businesses, consumers, and governments, an accurate assessment of future housing prices is crucial to critical decisions in resource allocation, policy formation, and investment strategies. Previous studies are contradictory about macroeconomic determinants of housing price and largely focused on one or two areas using point prediction. This study aims to develop data-driven models to accurately predict future housing market trends in different markets. This work studied five different metropolitan areas representing different market trends and compared three-time lagging situations: no lag, 6-month lag, and 12-month lag. Linear regression (LR), random forest (RF), and artificial neural network (ANN) were employed to model the real estate price using datasets with S&P/Case-Shiller home price index and 12 demographic and macroeconomic features, such as gross domestic product (GDP), resident population, personal income, etc. in five metropolitan areas: Boston, Dallas, New York, Chicago, and San Francisco. The data from March 2005 to December 2018 were collected from the Federal Reserve Bank, FBI, and Freddie Mac. In the original data, some factors are monthly, some quarterly, and some yearly. Thus, two methods to compensate missing values, backfill or interpolation, were compared. The models were evaluated by accuracy, mean absolute error, and root mean square error. The LR and ANN models outperformed the RF model due to RF’s inherent limitations. Both ANN and LR methods generated predictive models with high accuracy ( > 95%). It was found that personal income, GDP, population, and measures of debt consistently appeared as the most important factors. It also showed that technique to compensate missing values in the dataset and implementation of time lag can have a significant influence on the model performance and require further investigation. The best performing models varied for each area, but the backfilled 12-month lag LR models and the interpolated no lag ANN models showed the best stable performance overall, with accuracies > 95% for each city. This study reveals the influence of input variables in different markets. It also provides evidence to support future studies to identify the optimal time lag and data imputing methods for establishing accurate predictive models.Keywords: linear regression, random forest, artificial neural network, real estate price prediction
Procedia PDF Downloads 1034532 Carbohydrate-Based Recommendations as a Basis for Dietary Guidelines
Authors: A. E. Buyken, D. J. Mela, P. Dussort, I. T. Johnson, I. A. Macdonald, A. Piekarz, J. D. Stowell, F. Brouns
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Recently a number of renewed dietary guidelines have been published by various health authorities. The aim of the present work was 1) to review the processes (systematic approach/review, inclusion of public consultation) and methodological approaches used to identify and select the underpinning evidence base for the established recommendations for total carbohydrate (CHO), fiber and sugar consumption, and 2) examine how differences in the methods and processes applied may have influenced the final recommendations. A search of WHO, US, Canada, Australia and European sources identified 13 authoritative dietary guidelines with the desired detailed information. Each of these guidelines was evaluated for its scientific basis (types and grading of the evidence) and the processes by which the guidelines were developed Based on the data retrieved the following conclusions can be drawn: 1) Generally, a relatively high total CHO and fiber intake and limited intake of sugars (added or free) is recommended. 2) Even where recommendations are quite similar, the specific, justifications for quantitative/qualitative recommendations differ across authorities. 3) Differences appear to be due to inconsistencies in underlying definitions of CHO exposure and in the concurrent appraisal of CHO-providing foods and nutrients as well the choice and number of health outcomes selected for the evidence appraisal. 4) Differences in the selected articles, time frames or data aggregation method appeared to be of rather minor influence. From this assessment, the main recommendations are for: 1) more explicit quantitative justifications for numerical guidelines and communication of uncertainty; and 2) greater international harmonization, particularly with regard to underlying definitions of exposures and range of relevant nutrition-related outcomes.Keywords: carbohydrates, dietary fibres, dietary guidelines, recommendations, sugars
Procedia PDF Downloads 2574531 Problems concerning Formation of Institutional Framework for Electronic Democracy in Georgia
Authors: Giorgi Katamadze
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Open public service and accountability towards citizens is an important feature of democratic state based on rule of law. Effective use of electronic resources simplifies bureaucratic procedures, makes direct communications, helps exchange information, ensures government’s openness and in general helps develop electronic/digital democracy. Development of electronic democracy should be a strategic dimension of Georgian governance. Formation of electronic democracy, its functional improvement should become an important dimension of the state’s information policy. Electronic democracy is based on electronic governance and implies modern information and communication systems, their adaptation to universal standards. E-democracy needs involvement of governments, voters, political parties and social groups in an electronic form. In the last years the process of interaction between the citizen and the state becomes simpler. This process is achieved by the use of modern technological systems which gives to a citizen a possibility to use different public services online. For example, the website my.gov.ge makes interaction between the citizen, business and the state more simple, comfortable and secure. A higher standard of accountability and interaction is being established. Electronic democracy brings new forms of interactions between the state and the citizen: e-engagement – participation of society in state politics via electronic systems; e-consultation – electronic interaction among public officials, citizens and interested groups; e-controllership – electronic rule and control of public expenses and service. Public transparency is one of the milestones of electronic democracy as well as representative democracy as only on mutual trust and accountability can democracy be established. In Georgia, institutional changes concerning establishment and development of electronic democracy are not enough. Effective planning and implementation of a comprehensive and multi component e-democracy program (central, regional, local levels) requires telecommunication systems, institutional (public service, competencies, logical system) and informational (relevant conditions for public involvement) support. Therefore, a systematic project of formation of electronic governance should be developed which will include central, regional, municipal levels and certain aspects of development of instrumental basis for electronic governance.Keywords: e-democracy, e-governance, e-services, information technology, public administration
Procedia PDF Downloads 3374530 The Incubation of University Spin-Offs: An Exploratory Study of a Deep Tech Venture
Authors: Jerome D. Donovan
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The pandemic has resulted in a dramatic re-consideration of the reliance on international student fees to support university models in Australia. A key resulting initiative for the Australian Federal Government has been shifting the way universities consider their research model, emphasising the importance of commercialising research. This study specifically examines this shift from the perspective of a university spin-off, examining how university support structures and incubation models have assisted in the translation of fundamental research into a high-growth university spin-off. A focused case study approach is adopted in this study, using an auto-ethnographic research method to document the experiences and insights drawn from being a co-founder in a university spin-off in a time where research commercialisation has emerged as a central focus in Australian universities.Keywords: research commercialisation, spin-offs, university incubation, entrepreneurship
Procedia PDF Downloads 814529 Non-Performing Assets and Credit Risk Performance: An Evidence of Commercial Banks in India
Authors: Sirus Sharifi, Arunima Haldar, S. V. D. Nageswara Rao
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This research analyzes the effect of credit risk management practices of commercial banks in India and the relationship with their non-performing assets (NPAs). Required data on credit risk performance was collected through a survey questionnaire from top risk officers of 38 Indian banks. NPA data (period from 2012 to 2016) was collected from Prowess database compiled by the Centre for Monitoring Indian Economy (CMIE). The model was assessed utilizing cross sectional regression method. As expected, the results indicate a negative significant relationship between credit risk management in India banks and their NPA growth. The research has implications for banks given the high level of losses in India and other economies as well, and the implementation of Basel III standards by the central banks. This research would be an evidence on credit risk performance and its relationship with the level of non-performing assets (NPAs) in Indian banks.Keywords: risk management, risk identification, banks, Non-Performing Assets (NPAs)
Procedia PDF Downloads 2644528 Effects of Cash Transfers Mitigation Impacts in the Face of Socioeconomic External Shocks: Evidence from Egypt
Authors: Basma Yassa
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Evidence on cash transfers’ effectiveness in mitigating macro and idiosyncratic shocks’ impacts has been mixed and is mostly concentrated in Latin America, Sub-Saharan Africa, and South Asia with very limited evidence from the MENA region. Yet conditional cash transfers schemes have been continually used, especially in Egypt, as the main social protection tool in response to the recent socioeconomic crises and macro shocks. We use 2 panel datasets and 1 cross-sectional dataset to estimate the effectiveness of cash transfers as a shock-mitigative mechanism in the Egyptian context. In this paper, the results from the different models (Panel Fixed Effects model and the Regression Discontinuity Design (RDD) model) confirm that micro and macro shocks lead to significant decline in several household-level welfare outcomes and that Takaful cash transfers have a significant positive impact in mitigating the negative shock impacts, especially on households’ debt incidence, debt levels, and asset ownership, but not necessarily on food, and non-food expenditure levels. The results indicate large positive significant effects on decreasing household incidence of debt by up to 12.4 percent and lowered the debt size by approximately 18 percent among Takaful beneficiaries compared to non-beneficiaries’. Similar evidence is found on asset ownership levels, as the RDD model shows significant positive effects on total asset ownership and productive asset ownership, but the model failed to detect positive impacts on per capita food and non-food expenditures. Further extensions are still in progress to compare the models’ results with the DID model results when using a nationally representative ELMPS panel data (2018/2024) rounds. Finally, our initial analysis suggests that conditional cash transfers are effective in buffering the negative shock impacts on certain welfare indicators even after successive macro-economic shocks in 2022 and 2023 in the Egyptian Context.Keywords: cash transfers, fixed effects, household welfare, household debt, micro shocks, regression discontinuity design
Procedia PDF Downloads 464527 A Novel Parametric Chaos-Based Switching System PCSS for Image Encryption
Authors: Mohamed Salah Azzaz, Camel Tanougast, Tarek Hadjem
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In this paper, a new low-cost image encryption technique is proposed and analyzed. The developed chaos-based key generator provides complex behavior and can change it automatically via a random-like switching rule. The designed encryption scheme is called PCSS (Parametric Chaos-based Switching System). The performances of this technique were evaluated in terms of data security and privacy. Simulation results have shown the effectiveness of this technique, and it can thereafter, ready for a hardware implementation.Keywords: chaos, encryption, security, image
Procedia PDF Downloads 4754526 The Environmental Impact of Wireless Technologies in Nigeria: An Overview of the IoT and 5G Network
Authors: Powei Happiness Kerry
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Introducing wireless technologies in Nigeria have improved the quality of lives of Nigerians, however, not everyone sees it in that light. The paper on the environmental impact of wireless technologies in Nigeria summarizes the scholarly views on the impact of wireless technologies on the environment, beaming its searchlight on 5G and internet of things in Nigeria while also exploring the theory of the Technology Acceptance Model (TAM). The study used a qualitative research method to gather important data from relevant sources and contextually draws inference from the derived data. The study concludes that the Federal Government of Nigeria, before agreeing to any latest development in the world of wireless technologies, should weigh the implications and deliberate extensively with all stalk holders putting into consideration the confirmation it will receive from the National Assembly.Keywords: Internet of Things, radiofrequency, electromagnetic radiation, information and communications technology, ICT, 5G
Procedia PDF Downloads 1344525 Working Conditions and Occupational Health: Analyzing the Stressing Factors in Outsourced Employees
Authors: Cledinaldo A. Dias, Isabela C. Santos, Marcus V. S. Siqueira
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In the contemporary globalization, the competitiveness generated in the search of new markets aiming at the growth of productivity and, consequently, of profits, implies the redefinition of productive processes and new forms of work organization. As a result of this structuring, unemployment, labor force turnover and the increase in outsourcing and informal work occur. Considering the different relationships and working conditions of outsourced employees, this study aims to identify the most present stressors among outsourced service providers from a Federal Institution of Higher Education in Brazil. To reach this objective, a descriptive exploratory study with a quantitative approach was carried out. The qualitative approach was chosen to provide an in-depth analysis of the occupational conditions of outsourced workers since this method seeks to focus on the social as a world of investigated meanings and the language or speech of each subject as the object of this approach. The survey was conducted in the city of Montes Claros - Minas Gerais (Brazil) and involved eighty workers from companies hired by the institution, including armed security guards, porters, cleaners, drivers, gardeners, and administrative assistants. The choice of professionals obeyed non-probabilistic criteria for convenience or accessibility. Data collection was performed by means of a structured questionnaire composed of sixty questions, in a Likert-type frequency interval scale format, in order to identify potential organizational stressors. The results obtained evidence that the stress factors pointed out by the workers are, in most cases, a determining factor due to the low productive performance at work. Amongst the factors associated with stress, the ones that stood out most were those related to organizational communication failures, the incentive to competition, lack of expectations of professional growth, insecurity and job instability. Based on the results, the need for greater concern and organizational responsibility with the well-being and mental health of the outsourced worker and the recognition of their physical and psychological limitations, and care that goes beyond the functional capacity for the work. Specifically for the preservation of mental health, physical and quality of life, it is concluded that it is necessary for the professional to be inserted in the external world that favors it internally since this set is complemented so that the individual remains in balance and obtain satisfaction in your work.Keywords: occupational health, outsourced, organizational studies, stressors
Procedia PDF Downloads 1034524 Characteristics of the Poor in Malaysia: Evidence from E-Kasih Database an Explanatory Analysis
Authors: Zunaidah Ab Hasan, Azhana Othman, Abd Halim Mohd Noor, Nor Shahrina Mohd Rafien
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This study highlights some of the factors of the poor in Malaysia by household and individual level. The discussion covers the demographic, economic and social aspects. The data is derived from the National Databank of Poverty Malaysia (eKasih) for the year of 2013. The explanatory analysis is used to analyse factor of poverty in Malaysia specifically in Malacca. The evidence confirms that male are prone to be poor. For the ethnic, majority of the poor are Malays. The number of dependency and unskilled head of household also contributes to the factors to be poor. Despite that health and physical condition condition does not affect the household head is likely to be poor. Outcome of this study hope to provide guideline that would beneficial to various stakeholders such as zakat institutions, policy makers, welfare department and other agencies related. This will lead to better standard of living as envisioned in the fourth National Key Result Areas (NKRAs).Keywords: factors of poverty, eKasih, explanatory analysis, welfare department
Procedia PDF Downloads 3694523 Dismantling the School-to-Prison Pipeline through Technology: A Literature Review
Authors: Yusra A. Ibrahim
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Educational efforts to address the school-to-prison pipeline (STPP) and retain students in school require equipping teachers with evidence-based approaches to handle social-emotional behavior (SEB) needs. One aspect of these efforts involves training teachers to utilize effective and current technologies, thereby reducing SEB challenges faced by students with disabilities in their classrooms. This literature review examines eight studies conducted within the past 10 years (from 2013 to 2023) that focus on enhancing SEB needs of students with disabilities using technology. The review reveals that autism spectrum disorder (ASD), emotional behavioral disorder (EBD), and attention deficit and hyperactivity disorder (ADHD) are the predominant disabilities studied through technology interventions. Additionally, it highlights that these studies focused on examining the effectiveness of technologies in reducing disruptive behaviors, increasing on-task behaviors, reducing anxiety, and promoting social skills.Keywords: school-to-prison pipeline, technology, evidence-based practices, EBD
Procedia PDF Downloads 684522 Communities as a Source of Evidence: A Case of Advocating for Improved Human Resources for Health in Uganda
Authors: Asinguza P. Allan
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The Advocacy for Better Health aims to equip citizens with enabling environment and systems to effectively advocate for strong action plans to improve health services. This is because the 2020 Government target for Uganda to transform into a middle income country will be achieved if investment is made in keeping the population healthy and productive. Citizen participation as an important foundation for change has been emphasized to gather data through participatory rural appraisal and inform evidence-based advocacy for recruitment and motivation of human resources. Citizens conduct problem ranking during advocacy forums on staffing levels and health worker absenteeism. Citizens prioritised inadequate number of midwives and absenteeism. On triangulation, health worker to population ratio in Uganda remains at 0.25/1,000 which is far below the World Health Organization (WHO) threshold of 2.3/1,000. Working with IntraHealth, the project advocated for recruitment of critical skilled staff (doctors and midwives) and scale up health workers motivation strategy to reduce Uganda’s Neonatal Mortality Rate of 22/1,000 and Maternal Mortality Ratio of 320/100,000. Government has committed to increase staffing to 80% by 2018 (10 districts have passed ordinances and revived use of duty rosters to address health worker absenteeism. On the other hand, the better health advocacy debate has been elevated with need to increase health sector budget allocations from 8% to 10%. The project has learnt that building a body of evidence from citizens enhances the advocacy agenda. Communities will further monitor government commitments to reduce Neonatal Mortality Rate and Maternal Mortality Ratio. The project has learnt that interface meeting between duty bearers and the community allows for immediate feedback and the process is a strong instrument for empowerment. It facilitates monitoring and performance evaluation of services, projects and government administrative units (like district assemblies) by the community members themselves. This, in turn, makes the human resources in health to be accountable, transparent and responsive to communities where they work. This, in turn, promotes human resource performance.Keywords: advocacy, empowerment, evidence, human resources
Procedia PDF Downloads 2164521 Implementation of European Court of Human Right Judgments and State Sovereignty
Authors: Valentina Tereshkova
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The paper shows how the relationship between international law and national sovereignty is viewed through the implementation of European Court of Human Right judgments. Methodology: Сonclusions are based on a survey of representatives of the legislative authorities and judges of the Krasnoyarsk region, the Rostov region, Sverdlovsk region and Tver region. The paper assesses the activities of the Russian Constitutional Court from 1998 to 2015 related to the establishment of the implementation mechanism and the Russian Constitutional Court judgments of 14.07.2015, № 21-P and of 19.04.2016, № 12-P where the Constitutional Court stated the impossibility of executing ECtHR judgments. I. Implementation of ECHR judgments by courts and other authorities. Despite the publication of the report of the RF Ministry of Justice on the implementation, we could not find any formal information on the Russian policy of the ECtHR judgment implementation. Using the results of the survey, the paper shows the effect of ECtHR judgments on law and legal practice in Russia. II. Implementation of ECHR judgments by Russian Constitutional Court. Russian Constitutional Court had implemented the ECtHR judgments. However, the Court determined on July, 14, 2015 its competence to consider the question of implementation of ECHR judgments. Then, it stated that the execution of the judgment [Anchugov and Gladkov case] was impossible because the Russian Constitution has the highest legal force on April, 19, 2016. Recently the CE Committee of Ministers asked Russia to provide ‘without further delay’ a compensation plan for the Yukos case. On November 11, 2016, Constitutional Court accepted a request from the Ministry of Justice to consider the possibility of execution of the ECtHR judgment in the Yukos case. Such a request has been made possible due to a lack of implementation mechanism. Conclusion: ECtHR judgments are as an effective tool to solve the structural problems of a legal system. However, Russian experts consider the ECHR as a tool of protection of individual rights. The paper shows link between the survey results and the absence of the implementation mechanism. New Article 104 par. 2 and Article 106 par. 2 of the Federal Law of the Constitutional Court are in conflict with international obligations of the Convention on the Law on Treaties 1969 and Article 46 ECHR. Nevertheless, a dialogue may be possible between Constitutional Court and the ECtHR. In its judgment [19.04.2016] the Constitutional Court determined that the general measures to ensure fairness, proportionality and differentiation of the restrictions of voting rights were possible in judicial practice. It also stated the federal legislator had the power ‘to optimize the system of Russian criminal penalties’. Despite the fact that the Constitutional Court presented the Görgülü case [Görgülü v Germany] as an example of non-execution of the ECtHR judgment, the paper proposes to draw on the experience of German Constitutional Court, which in the Görgülü case, on the one hand, stressed national sovereignty and, on the other hand, took advantage of this sovereignty, to resolve the issue in accordance with the ECHR.Keywords: implementation of ECtHR judgments, sovereignty, supranational jurisdictions, principle of subsidiarity
Procedia PDF Downloads 1934520 Maternal Parenting Style and Moral Development of Primary School Students: Evidence from Pakistan
Authors: Ghulam Zahra
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Parenting style affects the morality of their children. There is plenty of evidence to support the effect of parenting styles on the morality of their children. Therefore, this research is considered essential and suitable. Thus, the main objective of this study was to assess the correlation between the parenting style of mothers and the moral development of primary school students. The population consisted of all primary school students enrolled in the province of Punjab. The sample was comprised of twelve hundred thirty-nine primary school students. One questionnaire was adapted to explore the parenting styles of mothers and to assess the level of students’ level of morality; a moral development scale was adopted. The conclusions showed that there was a significant correlation exist among authoritarian parenting style, permissive parenting, and moral developments. Based on findings, it is recommended that parents should follow a warm style of parenting for the sake of the moral development of their children.Keywords: maternal parenting style, moral development, authoritative parenting, authoritarian parenting, permissive parenting
Procedia PDF Downloads 1094519 Marketing Mix Factor Affecting Decision Making Behavior in Using Fitness Service
Authors: Siri-Orn Champatong
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The objectives of this research were to study the attitude of service marketing mix that affected the decision making behavior to use fitness service in case of the fitness in Thailand. This study employed by survey research and questionnaire was used to collect the data from 400 of consumers who have used the service and interested in using the service in the future. The descriptive statistics and multiple regression analysis were used to analyze data. The results revealed that the attitude toward overall marketing mix was at moderate level. For particulars, attitude toward product and service aspects were at good level, however, attitude toward price, place, promotion, people, physical evidence and service quality aspects were at moderate level. The hypothesis testing results showed that attitude toward each aspect affected word of mouth, however, attitude toward product and service, place, promotion, people and physical evidence affected tendency to use fitness service at .05 statistically significant level.Keywords: decision making behavior, fitness, marketing mix, marketing service
Procedia PDF Downloads 342