Search results for: institutional review board

Authors: Seyed-Ali Sadegh-Zadeh, Kaveh Kavianpour, Hamed Atashbar, Elham Heidari, Saeed Shiry Ghidary, Amir M. Hajiyavand

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Evaluation metrics play a critical role in assessing the performance of machine learning models. In this review paper, we provide a comprehensive overview of performance measurement approaches for machine learning models. For each category, we discuss the most widely used metrics, including their mathematical formulations and interpretation. Additionally, we provide a comparative analysis of performance measurement approaches for metric combinations. Our review paper aims to provide researchers and practitioners with a better understanding of performance measurement approaches and to aid in the selection of appropriate evaluation metrics for their specific applications.

Keywords: evaluation metrics, performance measurement, supervised learning, unsupervised learning, reinforcement learning, model robustness and stability, comparative analysis

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Authors: Azizah Che Omar

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The study provides a systematic literature review which analyzed the literature for the purpose of looking for concepts, theories, approaches and guidelines in order to propose a conceptual design model of interactive television advertising toward impulse purchase (iTVAdIP). An extensive review of literature was purposely carried out to understand the concepts of interactive television (iTV). Therefore, some elements; iTV guidelines, advertising theories, persuasive approaches, and the impulse purchase elements were analyzed to reach the scope of this work. The extensive review was also a necessity to achieve the objective of this study, which was to determine the concept of iTVAdIP design model. Through systematic review analysis, this study discovered that all the previous models did not emphasize the conceptual design model of interactive television advertising. As a result, the finding showed that the concept of the proposed model should contain the iTV guidelines, advertising theory, persuasive approach and impulse purchase elements. In addition, a summary diagram for the development of the proposed model is depicted to provide clearer understanding towards the concepts of conceptual design model of iTVAdIP.

Keywords: impulse purchase, interactive television advertising, human computer interaction, advertising theories

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Authors: Nadezhda Kvatashidze

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The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for the results in order to make a more accurate risk assessment and forecast. All these make it necessary to further develop the conceptual framework for financial reporting so that the users get useful information. The market development and certain shortcomings of the conceptual framework revealed in practice require its reconsideration and finding new solutions. Some issues and concepts, such as disclosure and supply of information, its qualitative characteristics, assessment, and measurement uncertainty had to be supplemented and perfected. The criteria of recognition of certain elements (assets and liabilities) of reporting had to be updated, too and all this is set out in the updated edition of the conceptual framework for financial reporting, a comprehensive collection of concepts underlying preparation of the financial statement. The main objective of conceptual framework revision is to improve financial reporting and development of clear concepts package. This will support International Accounting Standards Board (IASB) to set common “Approach & Reflection” for similar transactions on the basis of mutually accepted concepts. As a result, companies will be able to develop coherent accounting policies for those transactions or events that are occurred from particular deals to which no standard is used or when standard allows choice of accounting policy.

Keywords: conceptual framework, measurement basis, measurement uncertainty, neutrality, prudence, stewardship

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Authors: Simisola I. Akintoye, Sunday K. Iyaniwura

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Recent global corporate failures have called for increase in the need to regulate corporate governance across the world. In Nigeria, the impact of corporate governance regulation in the banking sector has reached epidemic levels contributing to the country’s economic depression. This study critically evaluates Nigeria’s corporate governance regime and explores how weak regulation has impacted on the banking sector. By adopting a socio legal methodology, the study analyses both theoretical and empirical works from a socio-scientific point of view to examine the role of Nigeria’s legal, cultural and social arrangements in corporate governance regulation. The study reveals that Nigeria’s institutional arrangement has contributed to its weak system of corporate governance regulation with adverse effects on the banking sector. The research mainly impacts on current global corporate governance literature in sub-Saharan Africa by contributing to knowledge of the peculiarities of corporate governance regulation in different institutional jurisdictions. The particular focus on emerging economies such as Nigeria expands on the need for countries to develop a bespoke system of corporate governance regulation that takes into consideration the peculiarities of individual countries devoid of external influence.

Keywords: banks, corporate governance, emerging economies, Nigeria

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Authors: Nawreen Sobhan, Abeer Hassan, Dina Nziku

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There has been a dramatic rise in the percentage of female entrepreneurship in both developed and developing countries as it is now considering as an important source of economic growth. Therefore, there has been a growing research interest in female entrepreneurship as they represent an unrecognized engine for economic growth especially in transition economy. This study will determine the role of cultural influence on female entrepreneurship in the growth of economic development which will add new dimensions to the field of female entrepreneurial studies in informal sector of Bangladesh. A systematic literature review has been conducted on female entrepreneurship and cultural studies in both developed and developing country in this research study. There is lack of research on this field as most of the cultural studies on female entrepreneurship have been conducted globally and most of them are either comparative or based on single developed country. This study addresses this gap by using North’s institutional theory to investigate the influence of socio cultural factors on the development of businesses run by female entrepreneurs in Bangladesh. The study, therefore, has practical implications for policy makers and enhancing micro business performance by female entrepreneurs and contributes to the on-going theoretical understanding of cultural influence in female entrepreneurship in an Asian context.

Keywords: culture, socio cultural factors, female entrepreneurship, informal sectors, formal and informal institution and sustainable economic development

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Authors: Safaa Mahmoud Issa

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Architecture, as an art and science of designing, has always been the medium to create environments that fulfill their users’ needs. It could create an inclusive environment that would not isolate any individual regardless of his /her disabilities. It could help, hopefully, in setting the strategies that provide a supportive, educational environment that would allow the inclusion of students with autism. Architects could help in the battle against this neuro-developmental disorder by providing the accommodating environment, at home and at school, in order to prevent institutionalizing these children. Through a theoretical approach and a review of literature, this study will explore and analyze best practices in autism-friendly, supportive, teaching environments. Additionally, it would provide the range of measures, and set the strategies to deal with the students with autism sensory peculiarities, and that, in order to allow them to concentrate in the school environment, and be able to succeed, and to be integrated as an important addition to society and the social mainstream. Architects should take into consideration the general guidelines for an autism-friendly built environment, and apply them to specific buildings systems. And that, as certain design elements have great effect on children’s behavior, by appropriating architecture to provide inclusive accommodating environments, the basis for equalization of opportunities is set allowing these individuals a better, normal, non-institutional life, as the discussion presented in this study would reveal.

Keywords: architecture, inclusion, students with autism, society mainstream

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Authors: Eyasu Markos Woldesemayat, Paolo Vincenzo Genovese

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In recent years with an increase in the concentration of Green House Gases (GHG), Climate Change (CC) externalities are mounting, regardless of governments, are scrambling to implement mitigation and adaptation measures. With multiple social, economic and environmental benefits, Green Infrastructure (GI) has evolved as a highly valuable policy tool to promote sustainable development and smart growth by meeting multiple objectives towards quality of life. However, despite the wide range of benefits, it's uptake in African cities such as Addis Ababa is very low due to several constraining factors. This study, through content analysis and key informant interviews, examined barriers for the uptake of GI among spatial planners in Addis Ababa. Added to this, the study has revealed that the spatial planners had insufficient knowledge about GI planning principles such as multi-functionality, integration, and connectivity, and multiscale. The practice of implementing these holistic principles in urban spatial planning is phenomenally nonexistent. The findings also revealed 20 barriers categorized under four themes, i.e., institutional, socio-cultural, resource, and cognitive barriers. Similarly, it was identified that institutional barriers (0.756), socio-cultural barriers (0.730), cognitive barriers (0.700) and resource barriers (0.642), respectively, are the foremost impending factors for the promotion of GI in Addis Ababa. It was realized that resource barriers were the least constraining factor for enshrining the GI uptake in the city. Strategies to hasten the adoption of GI in the city mainly focus on improving political will, harmonization sectorial plans, improve spatial planning and implementation practice, prioritization of GI in all planning activities, enforcement of environmental laws, introducing collaborative GI governance, creating strong and stable institutions and raising awareness on the need to conserve environment and CC externalities through education and outreach mechanisms.

Keywords: Addis Ababa, climate change, green infrastructure, spatial planning, spatial planners

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Authors: Mansoor Aslamzai, Delaqa Del, Sayed Azam Sajid

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Introduction: Though moral disorders have a high burden, there is no separate topic regarding this problem in the International Classification of Diseases (ICD). Along with the modification of WHO ICD-11, spirituality can prevent the rapid progress of such derangement as well. Objective: This study evaluated the effects of bad moral characters on health, as well as carried out the role of spirituality in the improvement of immorality. Method: This narrative article review was accomplished in 2020-2021 and the articles were searched through the Web of Science, PubMed, BMC, and Google scholar. Results: Based on the current review, most experimental and observational studies revealed significant negative effects of unwell moral characters on the overall aspects of health and well-being. Nowadays, a lot of studies established the positive role of spirituality in the improvement of health and moral disorder. The studies concluded, facilities must be available within schools, universities, and communities for everyone to learn the knowledge of spirituality and improve their unwell moral character world. Conclusion: Considering the negative relationship between unwell moral characters and well-being, the current study proposes the addition of moral disorder as a separate topic in the WHO International Classification of Diseases. Based on this literature review, spirituality will improve moral disorder and establish excellent moral traits.

Keywords: bad moral characters, effect, health, spirituality and well-being

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Authors: Muhamad Badri Bin Othman

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As a role model and leading country in the world that establishes and promotes Islamic banking and finance, Malaysia has set up and come up with a set of standards and frameworks to govern its Shari’ah function towards implementing the desired outcome of Islamic banking and finance as new source of wealth creation. This paper, examines and highlights, at the very minimum, the importance and application of Shari’ah governance in Islamic banking and finance in Malaysia as a leading country in Islamic banking and finance. This paper also, compares on Shari’ah governance, which is being adopted between Malaysia and other selected countries namely, Pakistan, Bahrain, Kuwait, United Arab Emirates (UAE) and Qatar. This paper also, aims at highlighting the current challenges and issues faced by the scholars in Shari’ah Supervisory Board (SSB) in deliberating their opinions and fatwa towards the implementation of new products in Islamic banking industry to promote innovation among the industry players. The author of this paper will highlight the major challenges and issues faced by the SSB members of Islamic banks in Malaysia, taking into account the complexity of the operation wise and products of Islamic banking, and how they overcome those challenges and issues identified. This will be done through a series of face-to-face interview sessions which will be conducted with a few prominent figures of Islamic banking and finance scholars in Malaysia to highlight the issues and challenges they are facing towards Islamic financial innovation and subsequently finding solutions for the identified issues and challenges.

Keywords: Shari’ah governance, Shari’ah supervisory board (SSB), Issues and challenges, Islamic financial innovation

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Authors: Leila Kargar, Homa Abri, Golsa Safai

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The occurrence of chest pain among geriatrics could be considered as a predictor of heart issues. There is a need for attention to this pain among this population. This review paper has tried to collect the recent data with attention to the chest pain among geriatrics. This review paper has focused on specific keywords, including chest pain, heart issues, and geriatrics, among published papers from 2015 till 2020. To collect data for this purpose, Scopus, Web of Sciences, and PubMed were used. After inserting related papers to the Endnote, an independent researcher checked the abstract, and papers with unclear methods or non-English language were excluded. Finally, 7-papers were included in this review paper. The findings of those papers showed that chest pain could be a predictor for heart issues, and also, there is a direct relationship between chest pain and heart issues among geriatrics. So, early detection and an accurate decision could be helpful to prevent heart issues in this population.

Keywords: pain, heart issue, geriatrics, health

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Authors: C. P. Griffin

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This paper seeks to critically review special educational needs (SEN) policy in the Irish education system since the introduction of the Education Act in 1998. In particular, the author seeks to focus on the impact of SEN policy on inclusionary practices for children with significant care needs in light of the introduction on the Special Needs Assistant (SNA) scheme. Following a systematic review of the literature, the growth of the SNA scheme in Ireland will be critically reviewed. Strengths and weaknesses of the scheme will be forwarded and comparisons drawn between contrasting international models of teaching assistant support. Based on this review, avenues for future research will be forwarded, with the aim of supporting effective inclusionary practices for children with SEN based on evidence-based practice.

Keywords: care needs, inclusion, Ireland, special needs assistants

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Authors: JungYeon Park, Jooyong Park

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Brainstorming and discussion are widely used around the world as formal techniques of collaborative creative problem solving. This study investigated whether a web-based peer review system would improve collaborative creative problem solving. In order to assess the efficiency of using web-based peer review system before brainstorming and discussion, we conducted a between-group design study for two conditions (a web-based peer review system vs. face-to-face brainstorming only) using two different scenarios. One hundred and twenty participants were divided into teams of four and randomly assigned to one of the four conditions. The participants were given problems for them to solve. The participants in the experimental group first generated ideas independently for 20 minutes and wrote down their ideas. Afterwards, they reviewed the list of ideas of their peers and gave and received feedback for 10 minutes. These activities were performed on-line. The last activity was face-to-face brain-storming and discussion for 30 minutes. In contrast, the control group participated in brainstorming and discussion for 60 minutes. The quantity and the quality of ideas were measured as dependent variables of creative problem solving. Two evaluators rated the quantity and quality of the proposed ideas. Inter-rater agreement rate was good or strong. The results showed that both the average number of unique ideas and the average quality of ideas generated for the experimental condition were significantly higher than those for the control condition in both scenarios. The results of this study support the hypothesis that collaborative creative problem solving is enhanced when individuals write their thoughts individually and review ideas written by peers before face-to-face brainstorming and discussion. The present study provides preliminary evidence that a web-based peer review system can be instrumental in improving creative problem solving for teams. This system also offers an effective means to quantify the contribution of each member in collaborative team activity. We are planning to replicate these results in real-life situations.

Keywords: brainstorming, creative problem solving, peer-review, team efficiency

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Authors: K. Grigoryan, T. Jurcik

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Interpersonal and school-related factors, along with individual characteristics, can predict non-suicidal self-injures (NSSI). The objective of this review is to describe psychosocial variables associated with NSSI among adolescents. A better understanding of this phenomenon may facilitate the identification of potentially effective interventions for adolescents. Relevant empirical studies and reviews from clinical, cross-cultural, and social psychology, as well as cognitive psychology literature, were synthesized into two broad topics: social/interpersonal and individual factors. Variables related to the occurrence of NSSI are discussed, including social support, peer modeling, abuse, personality traits, sense of belongingness, self-compassion, and others. Based on these findings, specific clinical recommendations were identified that need to be further evaluated empirically. The systemic interventions recommended in this review may further promote research in circumventing this social and clinical problem.

Keywords: non-suicidal self-injury, psychosocial factors, mental health, adolescence

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Authors: Arah Abubakar Saidu, Audu Rufai, Abdulkadir Mohammed, Ibrahim Yakubu Umar, Idris Abubakar Mohammed

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The study determined the contents for the maintenance and troubleshooting of an anti-lock braking system for automobile craftsmen in Nigeria. Two research questions were raised and answered and two null hypotheses were formulated and tested at a .05 level of significance. The study adopted a descriptive survey research design. The study was conducted in Federal Capital Territory (FCT), Abuja, Kaduna, Kano, Lagos and Plateau States, Nigeria. The targeted population for the study was 99 consisting of all 43 non-teaching Subject Matter Experts (SMEs). The study utilized the whole population of the study. The instruments used for data collection were Anti-lock Braking System Maintenance and Troubleshooting Contents Questionnaire (ABSMTQ). Mean was used to analyze data that answered research questions and Z-test was used in testing the null hypotheses. Findings revealed, among others, that 81 items as content for the maintenance of ABS and 61 items as content for troubleshooting ABS for automobile craftsmen in Nigeria. Based on the findings of the study, the recommended, among others, that the National Board for Technical Education should include the contents for the maintenance and troubleshooting ABS in Motor Vehicle Mechanic Works curriculum used for training automobile craftsmen through the process of curriculum review in order to equip them with the competencies in troubleshooting and maintenance of ABS.

Keywords: anti-lock braking system, maintenance, troubleshooting, automobile craftsmen

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Authors: Dalhat Binta Dan - Ali

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The reality of the new world economic order and the ever increasing importance of biotechnology in the global economy have necessitated the ratification of the Cartagena Protocol on Biosafety and the recent promulgation of Biosafety Act in Nigeria 2015. The legal regimes are anchored on the need to create an enabling environment for the flourishing of bio-trade and also to ensure the safety of the environment and human health. This paper critically examines the legal framework on biosafety by taking a cursory look at its philosophical foundation, key issues and milestones. The paper argues that the extant laws, though a giant leap in the establishment of a legal framework on biosafety, it posits that the legal framework raises debate and controversy on the difficulties of risk assessment on biodiversity and human health, other challenges includes lack of sound institutional capacity and the regimes direction of a hybrid approach between environmental conservation and trade issues. The paper recommend the need for the country to do more in the area of stimulating awareness and establishment of a sound institutional capacity to enable the law ensure adequate level of protection in the field of safe transfer, handling, and use of genetically modified organisms (GMOs) in Nigeria.

Keywords: Cartagena protocol, biosafety, issues, challenges, biotrade, genetically modified organism (GMOs), environment

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Authors: Eleanor Nel

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Research output is an indicator of institutional performance (and quality), resulting in increased pressure on academic institutions to perform in the research arena. Research output is further utilised to obtain research funding. Resultantly, academic institutions face significant pressure from governing bodies to provide evidence on the return for research investments. Research output has thus become a substantial discourse within institutions, mainly due to the processes linked to evaluating research output and the associated allocation of research funding. This focus on research outputs often surpasses the development of robust, widely accepted tools to additionally measure research impact at institutions. A publication writing programme, for enhancing research output, was launched at a South African university in 2011. Significant amounts of time, money, and energy have since been invested in the programme. Although participants provided feedback after each session, no formal review was conducted to evaluate the research output directly associated with the programme. Concerns in higher education about training costs, learning results, and the effect on society have increased the focus on value for money and the need to improve training, research performance, and productivity. Furthermore, universities rely on efficient and reliable monitoring and evaluation systems, in addition to the need to demonstrate accountability. While publishing does not occur immediately, achieving a return on investment from the intervention is critical. A multi-method study, guided by the New World Kirkpatrick Model (NWKM), was conducted to determine the impact of the publication writing programme for the period of 2011 to 2018. Quantitative results indicated a total of 314 academics participating in 72 workshops over the study period. To better understand the quantitative results, an open-ended questionnaire and semi-structured interviews were conducted with nine participants from a particular faculty as a convenience sample. The purpose of the research was to collect information to develop a comprehensive framework for impact evaluation that could be used to enhance the current design and delivery of the programme. The qualitative findings highlighted the critical role of a multi-stakeholder strategy in strengthening support before, during, and after a publication writing programme to improve the impact and research outputs. Furthermore, monitoring on-the-job learning is critical to ingrain the new skills academics have learned during the writing workshops and to encourage them to be accountable and empowered. The NWKM additionally provided essential pointers on how to link the results more effectively from publication writing programmes to institutional strategic objectives to improve research performance and quality, as well as what should be included in a comprehensive evaluation framework.

Keywords: evaluation, framework, impact, research output

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Authors: Ya-Chuan Tseng, Hsin-Yi Liu, Meei-Fang Lou, Guey-Shiun Huang

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Purpose: Sensory impairments are common in older adults. Hearing and visual impairments affect their physical and mental health and quality of life (QOL) adversely. However, systematic reviews of the relationship between hearing impairment, visual impairment, dual sensory impairment and quality of life are scarce. The purpose of this systematic review was to determine the relationship between hearing impairment, visual impairment, dual sensory impairment and quality of life. Methods: Searches of EMBASE, PubMed, CINAHL, MEDLINE, Cochrane Library and Airiti Library were conducted between January 2006 and December 2017 using the keywords ‘quality of life,’ ‘life satisfaction,’ ‘well-being,’ ‘hearing impairment’ and ‘visual impairment’ Two authors independently assessed methodologic quality using a modified Downs and Black tool. Data were extracted by the first author and then cross-checked by the second author. Results: Twenty-three studies consisting mostly of community-dwelling older adults were included in our review. Sensory impairment was found to be in significant association with quality of life, with an increase in hearing impairment or visual impairment severity resulting in a lower quality of life. Quality of life for dual sensory impairment was worse than for hearing impairment or visual impairment individually. Conclusions: A significant association was confirmed between hearing impairment, visual impairment, dual sensory impairment and quality of life. Our review can be used to enhance health care personnel’s understanding of sensory impairment in older adults and enable healthcare personnel to actively assess older adults’ sensory functions so that they can help alleviate the negative impact of sensory impairments on QOL in older adults.

Keywords: nursing, older adults, quality of life, systematic review, hearing impairment, visual impairment

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Authors: Bayarmaa Enkhbold, Kenichi Matsui

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Urban parks are important assets to every community in terms of providing space for health, cultural and leisure activities. However, Ulaanbaatar, the capital of Mongolia, faces a shortage of green spaces, particularly urban parks, due to overpopulation and haphazard growth. Therefore, in order to increase green space per person, the city government has planned to increase green space per person up to 20m² by 2020 and 30m² by 2030 by establishing more urban parks throughout the city. But this plan was estimated that it is highly unlikely to reach those goals according to the analysis of the present status of plan implementation because the current amount of green space per person is still 4m². In the past studies globally, city planners and scientists agree that it is highly improbable to develop urban parks and keep maintenance sustainably without reflecting community perceptions and their involvement in the park establishment. Therefore, this research aims to find the challenges which stymie urban park development in Ulaanbaatar city and recommend dealing with the problems. In order to reach the goal, communities’ perceptions about the current challenges and their necessity for urban parks were identified and determined whether they differentiated depending on two different types of residential areas (urban and suburban areas). It also attempted to investigate international good practices on how they deal with similar problems. The research methodology was based on a questionnaire survey among city residents, a document review regarding the involvement of stakeholders, and a literature review of relevant past studies. According to the residents’ perceptions, the biggest challenge was a lack of land availability and followed by a lack of proper policy, planning, management, and maintenance out of seven key challenges identified. The biggest community demand from the urban park was a playground for children and followed by recreation and relaxation out of six types of needs. Based on research findings, the study proposed several recommendations for enhancements as institutional and legal framework, park plan and management, supportive environment and monitoring, evaluation, and reporting.

Keywords: challenges of urban park planning and maintenance, community-based urban park establishment, community perceptions and participation, urban parks in Ulaanbaatar, Mongolia

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Authors: Cindy Davis

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Higher education is changing globally and there is increasing pressure from professional social work accreditation bodies for academic programs to demonstrate how students have successfully met mandatory graduate competencies. As professional accreditation organizations increase their demand for evidence of graduate competencies, strategies to document and recording learning outcomes becomes increasingly challenging for academics and students. Studies in higher education have found support for the pedagogical value of ePortfolios, a flexible personal learning space that is owned by the student and include opportunity for assessment, feedback and reflection as well as a virtual space to store evidence of demonstration of professional competencies and graduate attributes. Examples of institutional uses of ePortfolios include e-administration of a diverse student population, assessment of student learning, and the demonstration of graduate attributes attained and future student career preparation. The current paper presents a case study on the introduction of ePortfolios for social work graduates in Australia as part of an institutional approach to technology-enhanced learning and e-learning. Social work graduates were required to submit an ePortfolio hosted on PebblePad. The PebblePad platform was selected because it places the student at the center of their learning whilst providing powerful tools for staff to structure, guide and assess that learning. The ePortofolio included documentation and evidence of how the student met each graduate competency as set out by the social work accreditation body in Australia (AASW). This digital resource played a key role in the process of external professional accreditation by clearly documenting and evidencing how students met required graduate competencies. In addition, student feedback revealed a positive outcome on how this resource provided them with a consolidation of their learning experiences and assisted them in obtaining employment post-graduation. There were also significant institutional factors that were key to successful implementation such as investment in the digital technology, capacity building amongst academics, and technical support for staff and students.

Keywords: accreditation, social work, teaching, technology

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Authors: Chothmal, Basant Agarwal

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Sentiment analysis means to classify a given review document into positive or negative polar document. Sentiment analysis research has been increased tremendously in recent times due to its large number of applications in the industry and academia. Sentiment analysis models can be used to determine the opinion of the user towards any entity or product. E-commerce companies can use sentiment analysis model to improve their products on the basis of users’ opinion. In this paper, we propose a new One-class Support Vector Machine (One-class SVM) based sentiment analysis model for movie review documents. In the proposed approach, we initially extract features from one class of documents, and further test the given documents with the one-class SVM model if a given new test document lies in the model or it is an outlier. Experimental results show the effectiveness of the proposed sentiment analysis model.

Keywords: feature selection methods, machine learning, NB, one-class SVM, sentiment analysis, support vector machine

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Authors: Sana Masmoudi Mardassi, Yosra Makni Fourati

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Regulators highlight the importance of the Audit Committee (AC) as a key internal corporate governance mechanism. One of the most important roles of this committee is to oversee the financial reporting process. The purpose of this paper is to examine the link between the characteristics of an audit committee and the financial reporting quality by investigating whether the characteristics of audit committees are associated with improved financial reporting quality, especially the Real Earnings Management. In the current study, a panel data from 80 nonfinancial companies listed on the Amsterdam Stock Exchange during the period between 2010 and 2017 were used. To measure audit committee characteristics, four proxies have been used, specifically, audit committee independence, financial expertise, gender diversity and AC meetings. For this research, a linear regression model was used to identify the influence of a set of board characteristics of the audit committee on real earnings management after controlling for firm audit committee size, leverage, size, loss, growth and board size. This research provides empirical evidence of the association between audit committee independence, financial expertise, gender diversity and meetings and Real Earnings Management (REM) as a proxy of financial reporting quality. The study finds that independence and AC Gender diversity are strongly related to financial reporting quality. In fact, these two characteristics constrain REM. The results also suggest that AC- financial expertise reduces to some extent, the likelihood of engaging in REM. These conclusions provide support then to the audit committee requirement under the Dutch Corporate Governance Code rules regarding gender diversity and AC meetings.

Keywords: audit committee, financial expertise, independence, real earnings management

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Authors: Luiz Nolasco Jr. Rezende, Antonio Villar M. Sá, Claudia Marcia L. Pato

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The increasing urban violence in Brazil involves more and more infractions committed by children and youths. The challenges faced by the institutional environments responsible for the education and resocialization of adolescents in conflict with the law are enormous, especially of those deprived of their liberty. These institutions have an inadequate educational structure. They are characterized by a dirty and unhealthy environment without the minimum basic conditions for their activities, by frequent practices of degradation, humiliation, and the physical and psychological punishment of inmates. This mixed-method study investigated the personal values of adolescents with restriction of freedom in a socio-educational institutional environment aiming to contribute to the development of their morality through an educational process. For that, we used a survey and transdisciplinary play workshops involving thirty-two boys aged between 15 and 19 years old and at least two years out of school. To evaluate the survey the reduced version of the Portrait Questionnaire—PQ21—was used. The workshops happened once a week, lasting 80 minutes each, totaling twelve meetings. By using the game of chess and its metaphors, participants produced texts and engaged in critical brainstorming about their lives. The survey results pointed out that these young people showed a predominance of values of openness to change and self-transcendence, dissatisfaction with one's own reality and surroundings, not considering the consequences of their actions on themselves and others, difficulties in speaking and writing, and desire for changes in their lives. After the pedagogical interventions, these adolescents demonstrated an understanding of the implications of their actions for themselves, for their families, especially for the mothers, with whom they demonstrated stronger bonds. It was possible to observe evidence of improvement in the capacity of linguistic expression, more autonomy and critical vision, including about themselves and their respective contexts. These results demonstrated the educational potential of lively, symbolic, dynamic and playful activities that favor the mediation and identification of these adolescents with their lives, and contribute to the projection of dreams.

Keywords: adolescents arrested, human values, moral development, playful workshops

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Authors: Yaw Akoto

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The social construction of disability in a Ghanaian society has created a restriction on the development of the academic potentials of persons with disabilities. Ghanaian societal perceptions position persons with disabilities as needy, evil, feeble and 'abnormal' that a person with disability cannot contribute anything meaningful to their own development, society, and the nation as well. Almost all Ghanaian cultures believe the Gods visit evil people with disability as such they erect barriers that limit them to select and enroll in education. The few people with disabilities who gain admission to schools drop out due to these barriers erected by the society and institutions. However, there are very few of these students who are able to pursue their education at the higher education level despite these challenges. This qualitative study explores the motivation of students with disabilities to select and enroll in a Ghanaian university. The study used semi-structured interview to solicit information from students with disabilities in a Ghanaian university. Although the quality of students with disabilities experience was affected by culture, discrimination, marginalisation, and lack of support, the prospect of using themselves as role models, employment opportunities and family impingement were among others that pushed them to embark on their educational journey. The findings of this study have implications for societal and institutional levels for restructuring and refining societal perception and institutional policies on disabilities.

Keywords: beliefs, Ghanaian university, social construction, students with disabilities

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Authors: Nadezhda Kvatashidze, Elena Kharabadze

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It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

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Authors: Muna Mohamed Omer Mirghani

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This paper responds to one of the key national development strategies and a typical challenge in the Gash Basin as well as in different parts of Sudan, namely managing water scarcity in view of climate change impacts in minor water systems sustaining over 50% of the Sudan population. While now focusing on the Gash river basin, the ultimate aim is to replicate the same approach in similar water systems in central and west Sudan. The key objective of the paper is the identification of outcome-based water governance interventions in Gash Basin, guided by the global Sustainable Development Goal six (SDG 6 on water and sanitation) and the Sudan water resource policy framework. The paper concluded that improved water resources management of the Gash Basin is a prerequisite for ensuring desired policy outcomes of groundwater use and flood risk management purposes. Analysis of various water governance dimensions in the Gash indicated that the operationalization of a Basin-level institutional reform is critically focused on informed actors and adapted practices through knowledge and technologies along with the technical data and capacity needed to make that. Adapting the devolved Institutional structure at state level is recommended to strengthen the Gash basin regulatory function and improve compliance of groundwater users.

Keywords: water governance, Gash Basin, integrated groundwater management, Sudan

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Authors: Afsane Amiri

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Electric Vehicle (EV) technology is expected to take a major share in the light-vehicle market in the coming decades. Charging of EVs will put an extra burden on the distribution grid and in some cases adjustments will need to be made. In this paper a review of different plug-in and vehicle to grid (V2G) capable vehicles are given along with their power electronics topologies. The economic implication of charging the vehicle or sending power back to the utility is described in brief.

Keywords: energy storage system, battery unit, cost, optimal sizing, plug-in electric vehicles (PEVs), smart grid

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Authors: Devasheesh Mathur

Abstract:

The presentation reviews the literature on the phenomenon of policy innovation. Policy innovation refers to a shift in the way policy is made or executed. The paper covers comprehensively on the definition and also the various types of policy innovations. The emphasis is on the antecedents or the determinants of innovation in policies. The author has then made an effort to discover the knowledge gap in the field of policy innovation so as to identify the future scope of research. The objective is to lend more clarity in the area of policy innovation and help in creating a framework for policy-makers as well as academics.

Keywords: literature review, policy innovation, determinants, antecedents

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Authors: Ismatilla Mardanov

Abstract:

There are three types of countries, the first of which is willing to attract foreign direct investment (FDI) in enormous amounts and do whatever it takes to make this happen. Therefore, FDI pours into such countries. In the second cluster of countries, even if the country is suffering tremendously from the shortage of investments, the governments are hesitant to attract investments because they are at the hands of local oligarchs/cartels. Therefore, FDI inflows are moderate to low in such countries. The third type is countries whose companies prefer investing in the most efficient locations globally and are hesitant to invest in the homeland. Sorting countries into such clusters, the present study examines the essential institutions and economic factors that make these countries different. Past literature has discussed various determinants of FDI in all kinds of countries. However, it did not classify countries based on government motivation, institutional setup, and economic factors. A specific approach to each target country is vital for corporate foreign direct investment risk analysis and decisions. The research questions are 1. What specific institutional and economic factors paint the pictures of the three clusters; 2. What specific institutional and economic factors are determinants of FDI; 3. Which of the determinants are endogenous and exogenous variables? 4. How can institutions and economic and political variables impact corporate investment decisions Hypothesis 1: In the first type, country institutions and economic factors will be favorable for FDI. Hypothesis 2: In the second type, even if country economic factors favor FDI, institutions will not. Hypothesis 3: In the third type, even if country institutions favorFDI, economic factors will not favor domestic investments. Therefore, FDI outflows occur in large amounts. Methods: Data come from open sources of the World Bank, the Fraser Institute, the Heritage Foundation, and other reliable sources. The dependent variable is FDI inflows. The independent variables are institutions (economic and political freedom indices) and economic factors (natural, material, and labor resources, government consumption, infrastructure, minimum wage, education, unemployment, tax rates, consumer price index, inflation, and others), the endogeneity or exogeneity of which are tested in the instrumental variable estimation. Political rights and civil liberties are used as instrumental variables. Results indicate that in the first type, both country institutions and economic factors, specifically labor and logistics/infrastructure/energy intensity, are favorable for potential investors. In the second category of countries, the risk of loss of assets is very high due to governmentshijacked by local oligarchs/cartels/special interest groups. In the third category of countries, the local economic factors are unfavorable for domestic investment even if the institutions are well acceptable. Cluster analysis and instrumental variable estimation were used to reveal cause-effect patterns in each of the clusters.

Keywords: foreign direct investment, economy, institutions, instrumental variable estimation

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Authors: Syed Iftikhar Hussain Shah, Vasilis Peristeras, Ioannis Magnisalis

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Data that is high in volume, velocity, veracity and comes from a variety of sources is usually generated in all sectors including the government sector. Globally public administrations are pursuing (big) data as new technology and trying to adopt a data-centric architecture for hosting and sharing data. Properly executed, big data and data analytics in the government (big) data ecosystem can be led to data-driven government and have a direct impact on the way policymakers work and citizens interact with governments. In this research paper, we conduct a systematic literature review. The main aims of this paper are to highlight essential aspects of the government (big) data ecosystem and to explore the most critical socio-technical factors that contribute to the successful implementation of government (big) data ecosystem. The essential aspects of government (big) data ecosystem include definition, data types, data lifecycle models, and actors and their roles. We also discuss the potential impact of (big) data in public administration and gaps in the government data ecosystems literature. As this is a new topic, we did not find specific articles on government (big) data ecosystem and therefore focused our research on various relevant areas like humanitarian data, open government data, scientific research data, industry data, etc.

Keywords: applications of big data, big data, big data types. big data ecosystem, critical success factors, data-driven government, egovernment, gaps in data ecosystems, government (big) data, literature review, public administration, systematic review

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Authors: Seyyed Abdollah Hojjati

Abstract:

Review in the areas of secondary education; it is a kind of comparative requires very careful scrutiny in educational structure of different countries,In upcoming review of the basic structure of our educational system in Islamic republic of Iran with somedeveloped countries in the world, Analyzing of strengthsand weaknesses in main areas, A simple review of the above methods do not consider this particular community, Modifythe desired result can be expressed in the secondary school curriculum and academic guidance of under graduate students in a skill-driven and creativity growth, It not just improves the health and dynamism of this period and increases the secondary teachers' authority and the relationship between teacher and student in this course will be meaningful and attractive, But with reduced of false prosperity and guaranteed institutes and quizzes, areas will be provided for students to enjoy the feeling ofthe psychological comfort and to have the highest growth of creativity .

Keywords: comparative, curriculum of secondary education, curriculum, Iran, developed countries

Procedia PDF Downloads 493