Search results for: developing nations
5686 The Integration of Prosecutorial Discretion in the Anti-Money Laundering Regime in Nigeria: A Focus on Politically Exposed Persons
Authors: Chineduum Okpala
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Nigeria, since her independence, has been engulfed in financial crimes of different forms. From embezzlement and conversion of public funds by public servants to stealing, contract inflation, and money laundering. Money laundering in Nigeria, particularly by political exposed persons, has been an issue of concern since independence. Corruption has been endemic, and Nigeria needs to integrate pro-active measures to show to the international community that it is ready to move against this vice. This paper discusses the negative effect of corruption and its effect on prosecutorial discretion. It also takes cognisance of the policy and aims of the anti-money laundering (AML) policy as enacted in Nigeria. It also takes as valid the assumption that the effective application of the rule of law will improve the efficacy of the Nigerian regime. In this regard, the perspective is internal to the Nigerian regime and its internal policy discourse which also reflect its policy discourse at international level. This paper takes notice of the typology of money laundering (ML) offences that most affect Nigeria, which hinges on corruption and abuse of office by a specific type of person, politically exposed persons (PEP). This typology of money laundering offence appears to be the most prevalent in developing nations like Nigeria. The application of essential principles of law provides an opportunity for the internalisation of the rule of law in the anti-money laundering regime in Nigeria, which could aid the successful prosecution of politically exposed persons on money laundering offences. The rule of law and how well the Nigerian legal system manages to deal with the interface between high level politics and the criminal justice system in Nigeria cannot be understood from internal sources but must be developed as a genuine but critical account informed by perspectives external to the Nigerian regime. If the efficacy of the regime is to be assessed in view of notorious failures of the regime, an external assessment is needed. Hence the paper discusses the need to integrate the essential principles of law in the application of prosecutorial discretion in the anti-money laundering regime in Nigeria, particularly with politically exposed persons. The paper highlights jurisdiction where prosecutorial discretion is integrated into the anti-money laundering regime in accordance to the rule of law which forms a basis for comparative analysis of the success of the anti-money laundering regime in Nigeria. This paper discusses why the application of prosecutorial discretion should not be used as a tool to extricate or avail the rich and powerful in the society from justice. The paper aims to argue that the successful prosecution of politically exposed persons, will raise the confidence of the citizens and the international community in the anti-money laundering regime in Nigeria.Keywords: money laundering, politically exposed persons, corruption, Nigeria
Procedia PDF Downloads 1305685 A Qualitative Study of the Effect of Sibling and Parental Relationships on Coping Mechanisms in Families of Children with Autism Spectrum Disorder
Authors: Smriti Gour, Neelam Pandey
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The objective of this study was to describe and analyse the mutual relationship between the coping mechanisms used by the families of a child with Autism Spectrum Disorder (ASD) and family dynamics and the effect sibling interactions have on the dynamics and coping mechanisms in an urban setup. In-depth interviews were conducted for 25 families, with 4 members each in the Delhi NCR area in India. The families who were interviewed had a younger child who had received a diagnosis of ASD between the ages of 5-12. The in-depth questionnaires contained open-ended questions and the interviews were conducted separately for the mother, father and the typically developing sibling. The key findings of the study suggested that lack of communication was a common factor in most families (n=19) leading to other difficulties like stress and relationship dysfunction. It also fostered a fallacious perception of the relationship dynamics in the family in most of the interviewed families and changed depending on the family member being interviewed. In families where the typically developing elder sibling had a good relationship with the autistic child, the family dynamics were found to be more stable, and the overall family well-being was better maintained. The coping mechanisms employed by the families were also more positive and tended to work better if the typically developing sibling maintained a positive and interactive relationship with the parents and the autistic child. The type of coping mechanisms had a major impact on the relationship between the parents and in dictating the dynamics of the family of the child with ASD. Spirituality, professional help, family support and household help emerged to be the most effective coping mechanisms for the families, with spirituality emerging to be the most positive and effective coping mechanism in the families interviewed.Keywords: autism spectrum disorder, coping mechanism, family dynamics, parental relationships, siblings
Procedia PDF Downloads 3185684 Contribution of Geomatics Technology in the Capability to Implement an On-Demand Transport in Oran Wilaya (the Northwestern of Algeria)
Authors: Brahmia Nadjet
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The growing needs of displacements led advanced countries in this field install new specific transport systems, able to palliate any deficiencies, especially when regular public transport does not adequately meet the requests of users. In this context, on-demand transport systems (ODT) are very efficient. They rely on techniques based on the location of trip generators which should be assured effectively with the use of operators responsible for the advance reservation, planning and organization, and studying the different ODT criteria (organizational, technical, geographical, etc.). As the advanced countries in the field of transport, some developing countries are involved in the adaptation of the new technologies to reduce the deficit in their communication system. This paper presents the study of an ODT implementation in the west of Algeria, by developing the geomatics side of the study. This part requires the use of specific systems such as Geographic Information System (GIS), Road Database Management System (RDBMS). So, we developed the process through an application in an environment of mobility by using the computer tools dedicated to the management of the entities related to the transport field.Keywords: ODT, geomatics, GIS, transport systems
Procedia PDF Downloads 4715683 Obstruction to Treatments Meeting International Standards for Lyme and Relapsing Fever Borreliosis Patients
Authors: J. Luché-Thayer, C. Perronne, C. Meseko
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We reviewed how certain institutional policies and practices, as well as questionable research, are creating obstacles to care and informed consent for Lyme and relapsing fever Borreliosis patients. The interference is denying access to treatments that meet the internationally accepted standards as set by the Institute of Medicine. This obstruction to care contributes to significant human suffering, disability and negative economic effect across many nations and in many regions of the world. We note how evidence based medicine emphasizes the importance of clinical experience and patient-centered care and how these patients benefit significantly when their rights to choose among treatment options are upheld.Keywords: conflicts of interest, obstacles to healthcare accessibility, patient-centered care, the right to informed consent
Procedia PDF Downloads 2075682 A Method to Identify the Critical Delay Factors for Building Maintenance Projects of Institutional Buildings: Case Study of Eastern India
Authors: Shankha Pratim Bhattacharya
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In general building repair and renovation projects are minor in nature. It requires less attention as the primary cost involvement is relatively small. Although the building repair and maintenance projects look simple, it involves much complexity during execution. Many of the present research indicate that few uncertain situations are usually linked with maintenance projects. Those may not be read properly in the planning stage of the projects, and finally, lead to time overrun. Building repair and maintenance become essential and periodical after commissioning of the building. In Institutional buildings, the regular maintenance projects also include addition –alteration, modification activities. Increase in the student admission, new departments, and sections, new laboratories and workshops, up gradation of existing laboratories are very common in the institutional buildings in the developing nations like India. The project becomes very critical because it undergoes space problem, architectural design issues, structural modification, etc. One of the prime factors in the institutional building maintenance and modification project is the time constraint. Mostly it required being executed a specific non-work time period. The present research considered only the institutional buildings of the Eastern part of India to analyse the repair and maintenance project delay. A general survey was conducted among the technical institutes to find the causes and corresponding nature of construction delay factors. Five technical institutes are considered in the present study with repair, renovation, modification and extension type of projects. Construction delay factors are categorically subdivided into four groups namely, material, manpower (works), Contract and Site. The survey data are collected for the nature of delay responsible for a specific project and the absolute amount of delay through proposed and actual duration of work. In the first stage of the paper, a relative importance index (RII) is proposed for the delay factors. The occurrence of the delay factors is also judged by its frequency-severity nature. Finally, the delay factors are then rated and linked with the type of work. In the second stage, a regression analysis is executed to establish an empirical relationship between the actual time of a project and the percentage of delay. It also indicates the impact of the factors for delay responsibility. Ultimately, the present paper makes an effort to identify the critical delay factors for the repair and renovation type project in the Eastern Indian Institutional building.Keywords: delay factor, institutional building, maintenance, relative importance index, regression analysis, repair
Procedia PDF Downloads 2505681 Developing an Audit Quality Model for an Emerging Market
Authors: Bita Mashayekhi, Azadeh Maddahi, Arash Tahriri
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The purpose of this paper is developing a model for audit quality, with regard to the contextual and environmental attributes of the audit profession in Iran. For this purpose, using an exploratory approach, and because of the special attributes of the auditing profession in Iran in terms of the legal environment, regulatory and supervisory mechanisms, audit firms size, and etc., we used grounded theory approach as a qualitative research method. Therefore, we got the opinions of the experts in the auditing and capital market areas through unstructured interviews. As a result, the authors revealed the determinants of audit quality, and by using these determinants, developed an Integrated Audit Quality Model, including causal conditions, intervening conditions, context, as well as action strategies related to AQ and their consequences. In this research, audit quality is studied using a systemic approach. According to this approach, the quality of inputs, processes, and outputs of auditing determines the quality of auditing, therefore, the quality of all different parts of this system is considered.Keywords: audit quality, integrated audit quality model, demand for audit service, supply of audit, grounded theory
Procedia PDF Downloads 2855680 A Strategic Approach for Promoting Renewable Energy Technologies in Developing Countries
Authors: Hanee Ryu
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The supporting policies for renewable energy have been designed to deploy renewable energy technology targeting domestic market. The government encourages market creation through obligations such as FIT or RPS on an energy supplier. With these policy measures, the securing vast market needs to induce technology development. Furthermore, it is crucial that ensuring developing market can make the environment nurture the renewable energy industry. Overseas expansion to countries being in demand is essential under immature domestic market. Extending its business abroad can make the domestic company get the knowledge through learning-by-doing. Besides, operation in the countries to be rich in renewable resources such as weather conditions helps to develop proven track record required for verifying technologies. This paper figures out the factor to hamper the global market entry and build up the strategies to overcome difficulties. Survey conducted renewable energy company having overseas experiences at least once. Based on the survey we check the obstacle against exporting home goods and services. As a result, securing funds is salient fact to proceed to business. It is difficult that only private bank or investment agencies participate in the project under uncertainty which renewable energy development project bears inherently. These uncertainties need public fund such as ODA to encourage private sectors to start a business. Furthermore, international organizations such as IRENA or multilateral development banks as WBG play a role to guarantee the investment including risk insurance against uncertainty. It can also manage excavation business cooperating with developing countries and supplement inadequate government funding involved. With survey results strategies to obtain the order, the international organization places are categorized according to the type of getting a contract. This paper suggests 3 types approaching to the international organization project (going through international competitive bidding, using ODA and project financing) and specifies the role of government to support the domestic firms with running out of funds. Under renewable energy industry environment where hard to being created as a spontaneous market, government policy approach needs to motivate the actors to get into the business. It is one of the good strategies that countries with the low demand of renewable energies participate in the project international agencies order in the developing countries having abundant resources. This provides crucial guidance for the formulation of renewable energy development policy and planning with consideration of business opportunities and funding.Keywords: exporting strategies, multilateral development banks, promoting in developing countries, renewable energy technologies
Procedia PDF Downloads 5195679 Media Response to Kashmir Conflict: How Press Differed in Highlighting Protest Shutdowns between 1990-2010
Authors: Danish Gadda
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Kashmir has been a bleeding-spot in the South Asian politics since 1947 when the subcontinent was bifurcated into Hindu, India and Muslim Pakistan by the departing British colonisers. Kashmir couldn’t accede to either of the two new-born, sovereign nations until tribal invasion from Pakistan forced an unfortunate change of events. India, driven by conditional accession signed by the Kashmir’s last monarch, sent its army to defend Kashmir Valley, with a promise, made subsequently, that the region’s fate would be decided by the natives through an internationally-monitored plebiscite. The country, however, broke its promise, choosing not to withdraw its military to allow the plebiscite, and, instead, strengthened its claim over Kashmir, which it later started describing as her integral part. War, fought in the shape of three and a half bloody battles, ensued between India and Pakistan, even as the United Nations’ intervention managed a ceasefire as early as in the 1950s, though not before Kashmir had come to be divided into its India-controlled and Pakistan-controlled halves. Prolonged, the dispute over Kashmir took a violent turn in 1989-90 with the start of an anti-India armed rebellion. Kashmiris have been fighting for their right to self-determination, and bringing their own life to a grinding halt has been one of their preferred forms of protest against the Indian rule. This form of resistance is locally called ‘Hartals’, and recognised as shutdowns, which have often been prolonged and violent. Since 1989-90, the shutdowns have become only more frequent and forceful, and there are marked days on which Kashmir shuts down in protest every year, like a ritual. This paper is based on a study of how the Indian and Kashmir press covered the shutdowns observed in the troubled valley on four such days: January 26 (Indian Republic Day), February 11 (the day on which India executed a prominent Kashmiri resistance leader), August 15 (India’s Independence Day), and October 27 (the day on which the Indian military has landed in Kashmir). The coverage given by the Indian and Kashmiri press to the shutdowns observed on these days has been studied using the multi-tier content analysis approach: 1) Difference in the number of shutdowns covered by the two section is looked at, 2) the placement of the stories in the two section of the press is analysed, 3) the discourse highlighted by the two section of the press is compared, and 4) the editorials written by the two section of the press about the shutdowns are analysed. The findings show the Indian and the local press have been focussing on the two, predictable extremes of the situation: the Indian press has favoured the state, while the Kashmir or the local press has focussed on the narrative opposing the state’s. The difference is noticed in the quantitative as well as the qualitative aspects of their coverage.Keywords: Indo-Pak tension, Kashmir conflict, protest shutdowns, South-Asian politics
Procedia PDF Downloads 2325678 Development of an Erodable Matrix Drug Delivery Platform for Controled Delivery of Non Steroidal Anti Inflamatory Drugs Using Melt Granulation Process
Authors: A. Hilsana, Vinay U. Rao, M. Sudhakar
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Even though a number of non-steroidal anti-inflammatory drugs (NSAIDS) are available with different chemistries, they share a common solubility characteristic that is they are relatively more soluble in alkaline environment and practically insoluble in acidic environment. This work deals with developing a wax matrix drug delivery platform for controlled delivery of three model NSAIDS, Diclofenac sodium (DNa), Mefenamic acid (MA) and Naproxen (NPX) using the melt granulation technique. The aim of developing the platform was to have a general understanding on how an erodible matrix system modulates drug delivery rate and extent and how it can be optimized to give a delivery system which shall release the drug as per a common target product profile (TPP). Commonly used waxes like Cetostearyl alcohol and stearic acid were used singly an in combination to achieve a TPP of not 15 to 35% in 1 hour and not less than 80% Q in 24 hours. Full factorial design of experiments was followed for optimization of the formulation.Keywords: NSAIDs, controlled delivery, target product profile, melt granulation
Procedia PDF Downloads 3345677 Problems and Challenges Facing Refugees and Internally Displaced Persons In Iraq
Authors: Rebin Kamal Hama Gharib
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This research paper aims to identify the common and current problems and challenges faced by refugees and internally displaced persons (IDPs) in Iraq. The objective of this research is to highlight the urgent need for policy measures and support to address these issues. The research methodology includes a review of academic literature, government reports, and data collected by international organizations such as the United Nations High Commissioner for Refugees (UNHCR) and the International Organization for Migration (IOM). The main contribution of this research is to provide a comprehensive overview of the challenges faced by refugees and IDPs in Iraq, including their legal status, access to basic services, economic opportunities, and social integration.Keywords: efugees, internally displaced persons, Iraq, challenges, policy measures
Procedia PDF Downloads 835676 A Qualitative Study for Establishing Critical Success Factors for PPPs in Research Reactors
Authors: Khalid Almarri
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The UAE is currently developing a peaceful nuclear energy program as part of its low Carbon energy strategy to meet future energy demands. Research of nuclear energy technologies is required to support nuclear energy generation projects and maximize their performance. Research of this type will require building an operating a research reactor (RR), a costly undertaking in most circumstances. Collaboration between government and private parties through public, private partnerships (PPP) can maximize the benefits expected from the adoption of an RR project. The aim of this research is to establish the critical success factors (CSF) for developing an RR project for newcomer countries, with the UAE taken as a case study, through the utilization of public, private partnerships (PPP). The results of this study were arrived at through the use of semi-structured interviews conducted with ten experts in the field of research reactors, using grounded theory method. Underutilization was identified as the main stumbling block that impairs the success of research reactors.Keywords: public private partnerships, research reactors, grounded theory, critical success factors
Procedia PDF Downloads 2815675 Intercultural Competence in Teaching Mediation to Students of Legal English
Authors: Paulina Dwuznik
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For students of legal English, the skill of mediation is of special importance as it constitutes part of their everyday work. Developing the skill of mediation requires developing linguistic, communicative, textual, pragmatic, interactive, social, and intercultural competencies. The study conducted at the Open University of the University of Warsaw compared the results of a questionnaire concerning the needs of legal professionals relating to mediation tasks, which they perform at work with the analysis of the content of different legal English handbooks with special stress on the development of intercultural competence necessary in interlinguistic mediation. The study found that legal English handbooks focus mainly on terminology study, but some of them extend students' intercultural competence in a way which may help them to perform tasks of mediating concepts, texts, and communication. The author of the paper will present the correlation between intercultural competence and mediation skill and give some examples of mediation tasks which may be based on comparative intercultural content of some chosen academic legal English handbooks.Keywords: intercultural competence, legal English, mediation skill, teaching
Procedia PDF Downloads 1575674 The Narrative Coherence of Autistic Children’s Accounts of an Experienced Event over Time
Authors: Fuming Yang, Telma Sousa Almeida, Xinyu Li, Yunxi Deng, Heying Zhang, Michael E. Lamb
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Twenty-seven children aged 6-15 years with autism spectrum disorder (ASD) and 32 typically developing children were questioned about their participation in a set of activities after a two-week delay and again after a two-month delay, using a best-practice interview protocol. This paper assessed the narrative coherence of children’s reports based on key story grammar elements and temporal features included in their accounts of the event. Results indicated that, over time, both children with ASD and typically developing (TD) children decreased their narrative coherence. Children with ASD were no different from TD peers with regards to story length and syntactic complexity. However, they showed significantly less coherence than TD children. They were less likely to use the gist of the story to organize their narrative coherence. Interviewer prompts influenced children’s narrative coherence. The findings indicated that children with ASD could provide meaningful and reliable testimony about an event they personally experienced, but the narrative coherence of their reports deteriorates over time and is affected by interviewer prompts.Keywords: autism spectrum disorders, delay, eyewitness testimony, narrative coherence
Procedia PDF Downloads 2895673 Strategies to Accelerate Indonesian Halal Food Export to the Japan Market
Authors: Ferry Syarifuddin
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The potential for growth in the Japanese halal industry is promising, especially for the export of processed food products, due to the significant increase in the Muslim population over the past decade. Japan is also the second largest destination for processed food export from developing countries. However, there has been a decline in the export of processed food from Indonesia, a Muslim-majority developing country, to Japan, dropping from $350 million in 2019 to $119 million in 2023. To address this issue, this study aims to assess the strengths, weaknesses, opportunities, and threats (SWOT) of Indonesian halal processed food products export to the Japanese market, investigate successful strategies employed by other countries and recommend the most prioritized strategy for exporting Indonesian halal processed food products to the Japan market. Our findings identify collaborating with Japan's food industry associations and trade organizations as the key strategy for successful export to the Japanese market.Keywords: ANP-SWOT, export strategy, halal product, Japan market
Procedia PDF Downloads 475672 The Association of Southeast Asian Nations (ASEAN) and the Dynamics of Resistance to Sovereignty Violation: The Case of East Timor (1975-1999)
Authors: Laura Southgate
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The Association of Southeast Asian Nations (ASEAN), as well as much of the scholarship on the organisation, celebrates its ability to uphold the principle of regional autonomy, understood as upholding the norm of non-intervention by external powers in regional affairs. Yet, in practice, this has been repeatedly violated. This dichotomy between rhetoric and practice suggests an interesting avenue for further study. The East Timor crisis (1975-1999) has been selected as a case-study to test the dynamics of ASEAN state resistance to sovereignty violation in two distinct timeframes: Indonesia’s initial invasion of the territory in 1975, and the ensuing humanitarian crisis in 1999 which resulted in a UN-mandated, Australian-led peacekeeping intervention force. These time-periods demonstrate variation on the dependent variable. It is necessary to observe covariation in order to derive observations in support of a causal theory. To establish covariation, my independent variable is therefore a continuous variable characterised by variation in convergence of interest. Change of this variable should change the value of the dependent variable, thus establishing causal direction. This paper investigates the history of ASEAN’s relationship to the norm of non-intervention. It offers an alternative understanding of ASEAN’s history, written in terms of the relationship between a key ASEAN state, which I call a ‘vanguard state’, and selected external powers. This paper will consider when ASEAN resistance to sovereignty violation has succeeded, and when it has failed. It will contend that variation in outcomes associated with vanguard state resistance to sovereignty violation can be best explained by levels of interest convergence between the ASEAN vanguard state and designated external actors. Evidence will be provided to support the hypothesis that in 1999, ASEAN’s failure to resist violations to the sovereignty of Indonesia was a consequence of low interest convergence between Indonesia and the external powers. Conversely, in 1975, ASEAN’s ability to resist violations to the sovereignty of Indonesia was a consequence of high interest convergence between Indonesia and the external powers. As the vanguard state, Indonesia was able to apply pressure on the ASEAN states and obtain unanimous support for Indonesia’s East Timor policy in 1975 and 1999. However, the key factor explaining the variance in outcomes in both time periods resides in the critical role played by external actors. This view represents a serious challenge to much of the existing scholarship that emphasises ASEAN’s ability to defend regional autonomy. As these cases attempt to show, ASEAN autonomy is much more contingent than portrayed in the existing literature.Keywords: ASEAN, east timor, intervention, sovereignty
Procedia PDF Downloads 3585671 Consequences to Financial Reporting by Implementing Sri Lanka Financial Reporting Standard 13 on Measuring the Fair Value of Financial Instruments: Evidence from Three Sri Lankan Organizations
Authors: Nayoma Ranawaka
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The demand for the high quality internationally comparable financial information has been increased than ever with the expansion of economic activities beyond its national boundaries. Thus, the necessity of converging accounting practices across the world is now continuously discussed with greater emphasis. The global convergence to International Financial Reporting Standards has been one of the main objectives of the International Accounting Standards Setting Board (IASB) since its establishment in 2001. Accordingly, Sri Lanka has adopted IFRSs in 2012. Among the other standards as a newly introduced standard by the IASB, IFRS 13 plays a pivotal role as it deals with the Fair Value Accounting (FVA). Therefore, it is valuable to obtain knowledge about the consequences of implementing IFRS 13 in Sri Lanka and compare results across nations. According to the IFRS Jurisdictional provision of Sri Lanka, Institute of Chartered Accountants of Sri Lanka has taken official steps to adopt IFRS 13 by introducing SLFRS 13 with de jure convergence. Then this study was identified the de facto convergence of the SLFRS 13 in measuring the Fair Value of Financial Instruments in the Sri Lankan context. Accordingly, the objective of this study is to explore the consequences to financial reporting by implementing SLFRS 13 on measuring the financial instruments. In order to achieve the objective of the study expert interview and in-depth interviews with the interviewees from the selected three case studies and their independent auditor were carried out using customized three different interview guides. These three cases were selected from three different industries; Banking, Manufacturing and Finance. NVivo version 10 was used to analyze the data collected through in-depth interviews. Then the content analysis was carried out and conclusions were derived based on the findings. Contribution to the knowledge by this study can be identified in different aspects. Findings of this study facilitate accounting practitioners to get an overall picture of application of fair value standard in measuring the financial instruments and to identify the challenges and barriers to the adoption process. Further, assist auditors in carrying out their audit procedures to check the level of compliance to the fair value standard in measuring the financial instruments. Moreover, this would enable foreign investors in assessing the reliability of the financial statements of their target investments as a result of SLFRS 13 in measuring the FVs of the FIs. The findings of the study could be used to open new avenues of thinking for policy formulators to provide the necessary infrastructure to eliminate disparities exists among different regulatory bodies to facilitate full convergence and thereby growth of the economy. Further, this provides insights to the dynamics of FVA implementation that are also relevant for other developing countries.Keywords: convergence, fair value, financial instruments, IFRS 13
Procedia PDF Downloads 1265670 Security Issues and Primary School Participation in Kenya
Authors: Rose Mwanza
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This paper investigates security factors influencing primary school pupils’ school participation in Kenya. Schools, communities and the Government all have roles to play in enhancing primary school pupil’s school participation. The effective security system of a country provides the necessary avenues to facilitate improved health services protection of children and allows free movement of the country’s citizens which leads to a conducive atmosphere for school participation. Kenya is a signatory to international commitments and conventions related to security such as the National Policy on Peace Building and Conflict Management, United Nations Development Assistance Framework and Key Security Unity, which enable primary school pupils to participate in education. The paper also looks at the strategies the Government of Kenya has put in place to ensure effective pupil school participation.Keywords: ethnicity, social media, participation in school, poverty, terrorism
Procedia PDF Downloads 615669 The Association between Corporate Social Responsibility Disclosure, Assurance, and Tax Aggressiveness: Evidence from Indonesia
Authors: Eko Budi Santoso
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There is a growing interest in Corporate Social Responsibility (CSR) issues in developing countries such as Indonesia. Firms disclose their CSR activities, and some provide assurance to gain recognition as socially responsible firms. However, several of those socially responsible firms involve in tax scandals and raise a question of whether CSR disclosure is used to disguise firm misconduct or as a reflection of socially responsible firms. Specifically, whether firms engage in CSR disclosure and its assurance also responsible for their tax matters. This study examines the association between CSR disclosure and tax aggressiveness and the role of sustainability reporting assurance to the association. This research develops a modified index according to global reporting initiatives to measure CSR disclosure and various measurement for tax aggressiveness. Using a sample of Indonesian go public companies issued CSR disclosure, the empirical result shows that there is an association between CSR disclosure and tax aggressiveness. In addition, results also indicate sustainability reporting assurance moderate those association. The findings suggest that stakeholder in developing countries should examine carefully firms with active CSR disclosure before label it as socially responsible firms. JEL Classification: M14Keywords: CSR disclosure, tax aggressiveness, assurance, business ethics
Procedia PDF Downloads 1395668 Developing a Grading System for Restaurants
Authors: Joseph Roberson, Carina Kleynhans, Willie Coetzee
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The low entry barriers of the restaurant industry lead to an extremely competitive business environment. In this volatile business sector it is of the utmost importance to implement a strategy of quality differentiation. Vital aspects of a quality differentiation strategy are total quality management, benchmarking and service quality management. Ultimately, restaurant success depends on the continuous support of customers. Customers select restaurants based on their expectations of quality. If the customers' expectations are met, they perceive quality service and will re-patronize the restaurant. The restaurateur can manage perceptions of quality by influencing expectations while ensuring that those expectations are not inflated. The management of expectations can be done by communicating service quality to customers. The aim of this research paper is to describe the development of a grading process for restaurants. An assessment of the extensive body of literature on grading was conducted through content analysis. A standardized method for developing a grading system would assist in successful grading systems that could inform both customers and restaurateurs of restaurant quality.Keywords: benchmarking, restaurants, grading, service quality, total quality management
Procedia PDF Downloads 3365667 Wall Pressure Fluctuations in Naturally Developing Boundary Layer Flows on Axisymmetric Bodies
Authors: Chinsuk Hong
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This paper investigates the characteristics of wall pressure fluctuations in naturally developing boundary layer flows on axisymmetric bodies experimentally. The axisymmetric body has a modified ellipsoidal blunt nose. Flush-mounted microphones are used to measure the wall pressure fluctuations in the boundary layer flow over the body. The measurements are performed in a low noise wind tunnel. It is found that the correlation between the flow regime and the characteristics of the pressure fluctuations is distinct. The process from small fluctuation in laminar flow to large fluctuation in turbulent flow is investigated. Tollmien-Schlichting wave (T-S wave) is found to generate and develop in transition. Because of the T-S wave, the wall pressure fluctuations in the transition region are higher than those in the turbulent boundary layer.Keywords: wall pressure fluctuation, boundary layer flow, transition, turbulent flow, axisymmetric body, flow noise
Procedia PDF Downloads 3605666 Beyond Rhetoric and Buzzword, Policies and Politics: Towards Practical Institutional Involvement in Science and Technology Teacher Education Programmes for Sustainable Development
Authors: Alvin Uchenna Ugwu
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The United Nation’s 2030 agenda and Global Action Programme (GAP) for implementation of the Sustainable Development Goals (SDGs), has mandated all sectors in the societies, including education, to develop strategies towards actualizing sustainability in all facets of the society, by the year 2030. Education is no doubt a key tool for social change. However, educational institutions in most African nations need a paradigmatic shift to strike a balance between policies (curricular) and practices, with regards to Education for Sustainable Development (ESD). The paradigm shift in this regard is described as whole-institution/school approach. The whole institution approaches advocate action-focused ESD. In other words, ESD policy and curriculum makers, formal and non-formal education institutions, need to ‘practice what they preach’. This paper is developed from an ongoing study carried out by the author and guided by two research questions: -What are the views of intermediate phase science and technology preservice teachers on the ESD content included in the science and technology modules? -What challenges or enable intermediate phase science and technology pre-service teachers to learn about ESD in science and technology modules? The study drew from the views and experiences of preservice science teachers, learning about ESD in a university’s college of education in South Africa. Using qualitative case study research design, the research data were generated via questionnaires and focus group discussions. Analysis of generated data indicates that universities and institutions of higher learning need to demonstrate practical involvement while implementing ESD in societies, rather than just standing as knowledge media. Findings of the study further suggest that natural sciences and technology courses in teacher education programmes and other institutions of higher learning, should be perceived as key transformative tools in shaping the consciousness of students towards integrating and fostering ESD in developing countries such as South Africa. Thus, this paper seeks to promote ‘Whole Institution Involvement’ in teacher education colleges in South Africa, as a measure of improving ESD in higher education settings. The paper suggests that in order to achieve ESD in higher education settings and beyond, policies and practices should be reexamined beyond rhetoric and buzzwords. The paper further argues that implementation of ESD is largely influenced by context, hence two different contexts should be examined empirically.Keywords: education for sustainable development, higher education institutions, pre-service science teachers, qualitative case study research, whole institution involvement
Procedia PDF Downloads 1745665 Participation Motivation and Financing Approach of Small and Medium Enterprises in Mergers and Acquisitions in Vietnam from the Viewpoint of Intermediaries
Authors: Nguyen Thi Hoang Hieu
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Mergers and Acquisitions (M&A) activities have increasingly become popular in both developed and developing countries. It is also an attractive topic for researchers to exploit in various sectors such as business, economies or finance. However, activities of Small and Medium Enterprises (SMEs) in M&A activities for a long time have not been sufficiently studied to provide the complete picture of what has been really, particularly in the developing market like Vietnam. The study employs semi-structured in-depth interviews with experts who have worked for years in the M&A sector to explore the participation motivation of both buy side and sell side of M&A activities. In addition, through the interviews, the study attempts to explain how firms finance their M&A deals. The collected data then will be content-analyzed to reflect the study's expectations based on the theories and practices reviews. In addition, limitations and recommendations are given in the hope that the M&A performance in Vietnam can be improved in the future.Keywords: mergers and acquisitions, Vietnam, small and medium enterprises, content-analysis, semi-structure in-depth interview
Procedia PDF Downloads 2625664 The Impact of Artificial Intelligence on Construction Engineering
Authors: Mina Fawzy Ishak Gad Elsaid
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There is a strong link between technology and development. Architecture as a profession is a call to service and society. Maybe next to soldiers, engineers and patriots. However, unlike soldiers, they always remain employees of society under all circumstances. Despite the construction profession's role in society, there appears to be a lack of respect as some projects fail. This paper focuses on the need to improve development engineering performance in developing countries, using engineering education in Nigerian universities as a tool for discussion. A purposeful survey, interviews and focus group discussions were conducted on one hundred and twenty (120) prominent companies in Nigeria. The subject is approached through a large number of projects that companies have been involved in from the planning stage, some of which have been completed and even reached the maintenance and monitoring stage. It has been found that certain factors beyond the control of engineers are hindering the full development and success of the construction sector in developing countries. The main culprit is corruption and its eradication will put the country on a stable path to develop construction and combat poverty.Keywords: decision analysis, industrial engineering, direct vs. indirect values, engineering management
Procedia PDF Downloads 455663 The Impact of Artificial Intelligence on Construction Engineering
Authors: Haneen Joseph Habib Yeldoka
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There is a strong link between technology and development. Architecture as a profession is a call to service and society. Maybe next to soldiers, engineers and patriots. However, unlike soldiers, they always remain employees of society under all circumstances. Despite the construction profession's role in society, there appears to be a lack of respect as some projects fail. This paper focuses on the need to improve development engineering performance in developing countries, using engineering education in Nigerian universities as a tool for discussion. A purposeful survey, interviews and focus group discussions were conducted on one hundred and twenty (120) prominent companies in Nigeria. The subject is approached through a large number of projects that companies have been involved in from the planning stage, some of which have been completed and even reached the maintenance and monitoring stage. It has been found that certain factors beyond the control of engineers are hindering the full development and success of the construction sector in developing countries. The main culprit is corruption and its eradication will put the country on a stable path to develop construction and combat poverty.Keywords: decision analysis, industrial engineering, direct vs. indirect values, engineering management
Procedia PDF Downloads 405662 Literature Review of Female Migrant Entrepreneurship Research
Authors: Dike Ike
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Migrants foster innovation and economic development in host nations through their entrepreneurial activities. Female migrant entrepreneurship is gaining more attention from the research community, with several studies being conducted in the field. This paper presents a standalone (scoping) systematic literature review of academic literature related to female migrant entrepreneurship and focuses on their entrepreneurial experiences, strategies, outcomes, resources, and context. For this purpose, 13 articles published in research journals are studied based on their (a) objective, (b) research methods. Based on the review, several gaps in the literature were identified, and suggestions were made to fill the gaps in future research to expand the scientific knowledge on female migrant entrepreneurship.Keywords: female migrant entrepreneurship, systematic literature review, female migrant entrepreneurship outcomes, female migrant entrepreneurship experiences, female migrant entrepreneurship strategies
Procedia PDF Downloads 1295661 Computational Analysis of Potential Inhibitors Selected Based on Structural Similarity for the Src SH2 Domain
Authors: W. P. Hu, J. V. Kumar, Jeffrey J. P. Tsai
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The inhibition of SH2 domain regulated protein-protein interactions is an attractive target for developing an effective chemotherapeutic approach in the treatment of disease. Molecular simulation is a useful tool for developing new drugs and for studying molecular recognition. In this study, we searched potential drug compounds for the inhibition of SH2 domain by performing structural similarity search in PubChem Compound Database. A total of 37 compounds were screened from the database, and then we used the LibDock docking program to evaluate the inhibition effect. The best three compounds (AP22408, CID 71463546 and CID 9917321) were chosen for MD simulations after the LibDock docking. Our results show that the compound CID 9917321 can produce a more stable protein-ligand complex compared to other two currently known inhibitors of Src SH2 domain. The compound CID 9917321 may be useful for the inhibition of SH2 domain based on these computational results. Subsequently experiments are needed to verify the effect of compound CID 9917321 on the SH2 domain in the future studies.Keywords: nonpeptide inhibitor, Src SH2 domain, LibDock, molecular dynamics simulation
Procedia PDF Downloads 2695660 Overcrowding and Adequate Housing: The Potential of Adaptability
Authors: Inês Ramalhete, Hugo Farias, Rui da Silva Pinto
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Adequate housing has been a widely discussed theme in academic circles related to low-cost housing, whereas its physical features are easy to deal with, overcrowding (related to social, cultural and economic aspects) is still ambiguous, particularly regarding the set of indicators that can accurately reflect and measure it. This paper develops research on low-cost housing models for developing countries and what is the best method to embed overcrowding as an important parameter for adaptability. A critical review of international overcrowding indicators and their application in two developing countries, Cape Verde and Angola, is presented. The several rationales and the constraints for an accurate assessment of overcrowding are considered, namely baseline data (statistics), which can induce misjudgments, as well as social and cultural factors (such as personal choices of residents). This paper proposes a way to tackle overcrowding through housing adaptability, considering factors such as physical flexibility, functional ambiguity, and incremental expansion schemes. Moreover, a case-study is presented to establish a framework for the theoretical application of the proposed approach.Keywords: adaptive housing, low cost housing, overcrowding, housing model
Procedia PDF Downloads 1915659 A Review on Potential Utilization of Water Hyacinth (Eichhornia crassipes) as Livestock Feed with Particular Emphasis to Developing Countries in Africa
Authors: Shigdaf Mekuriaw, Firew Tegegne, A. Tsunekawa, Dereje Tewabe
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The purpose of this paper is to make a comprehensive review on the use of water hyacinth (Eichhornia crassipes) as a potential livestock feed and argue its utilization as complementary strategy to other control methods. Water Hyacinth is one of the most noxious plant invaders of rivers and lakes. Such weeds cause environmental disaster and interfere with economic and recreational activities such as water transportation and fishing. Economic impacts of the weed in seven African countries have been estimated at between 20-50 million US$ every year. It would, therefore, be prudent to suggest utilization as a complementary control method. The majority of people in developing countries are dependent on traditional and inefficient crop-livestock production system that constrains their ability to enhance economic productivity and quality of life. Livestock in developing countries faces shortage of feed, especially during the long dry seasons. Existing literature shows the use of water hyacinth as livestock and fish feed. The chemical composition of water hyacinth varies considerably. Due to its relatively high crude protein (CP) content (5.8-20.0%), water hyacinth can be considered as a potential protein supplement for livestock which commonly feed cereal crop residues whose contribution as source of feed is increasing in Africa. Though the effects of anti-nutritional factors (ANFs) present in water hyacinth is not investigated, their concentrations are not above threshold hinder its utilization as livestock feed. In conclusion, water hyacinth could provide large quantities of nutritious feed for animals. Like other feeds, water hyacinth may not be offered as a sole feed and based on existing literature its optimum inclusion level reaches 50%.Keywords: Africa, livestock feed, water bodies, water hyacinth and weed control method
Procedia PDF Downloads 3865658 Cybersecurity Protection Structures: The Case of Lesotho
Authors: N. N. Mosola, K. F. Moeketsi, R. Sehobai, N. Pule
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The Internet brings increasing use of Information and Communications Technology (ICT) services and facilities. Consequently, new computing paradigms emerge to provide services over the Internet. Although there are several benefits stemming from these services, they pose several risks inherited from the Internet. For example, cybercrime, identity theft, malware etc. To thwart these risks, this paper proposes a holistic approach. This approach involves multidisciplinary interactions. The paper proposes a top-down and bottom-up approach to deal with cyber security concerns in developing countries. These concerns range from regulatory and legislative areas, cyber awareness, research and development, technical dimensions etc. The main focus areas are highlighted and a cybersecurity model solution is proposed. The paper concludes by combining all relevant solutions into a proposed cybersecurity model to assist developing countries in enhancing a cyber-safe environment to instill and promote a culture of cybersecurity.Keywords: cybercrime, cybersecurity, computer emergency response team, computer security incident response team
Procedia PDF Downloads 1565657 Waste Water Treatment and Emerging Waste Water Contaminants in Developing Countries
Authors: Opata Obinna Johnpaul
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Wastewater is one of the day-to–day concerns of humans and the environment, in general, due to its importance to the environment. This is because of the presence of various contaminants that are involved in waste water. Wastewater treatment can be defined as the proportion of wastewater that is treated, in order to reduce pollutants before being discharged to the environment, by the level of treatment. This work discusses wastewater treatment, its contaminants, as well as the technologies, involved.The major focus is to analyze Okomu Oil Palm Company Plc, their effluent treatment facility. Okomu Oil Palm Company is based in Nigeria, which is one of the developing countries of the world. Okomu Oil Palm Company uses aquatic treatment technology for their effluent treatment and applies the physio-chemical level of advanced chemical treatment of wastewater treatment process. This work will discuss the outcome of the laboratory sample taken on the 30th January, 2015 and analyzed between 30th January- 4th February 2015.Keywords: wastewater treatment, contaminants, physio-chemical process, Okomu oil palm
Procedia PDF Downloads 358