Search results for: participatory financial inclusion policy

Authors: Razan Salem

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Men and women have different approaches towards investing, both in terms of strategies and risk attitudes. This study aims to focus mainly on investigating the financial risk behaviors of Arab women investors and to examine the financial risk tolerance levels of Arab women relative to Arab men investors. Using survey data on 547 Arab men and women investors, the results of Wilcoxon Signed-Rank (One-Sample) test Mann-Whitney U test reveal that Arab women are risk-averse investors and have lower financial risk tolerance levels relative to Arab men. Such findings can be explained by the fact of women's nature and lower investment literacy levels. Further, the current political uncertainty in the Arab region may be considered as another explanation of Arab women’s risk aversion behavior. The study's findings support the existing literature by validating the stereotype of “women are more risk-averse than men” in the Arab region. Overall, when it comes to investment and financial behaviors, women around the world behave similarly.

Keywords: Arab region, culture, financial risk behavior, gender differences, women investors

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Authors: Nawaf Alyaseen

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This paper provides a comparative analysis of the Islamic and Western public policy and morality principles governing trademarks. The aim of this paper is to explore public policy and morality principles that affect trademark registration and protection under Shari'a by using Kuwaiti law as a case study. The findings provide a better understanding of trademark recognition from the perspective of Shari'a and the requirements demanded by Islamic Shari'a, especially of those who deal with strict Shari'a jurisdiction countries. In addition, this understanding is required for corporations or legislators that wish to take into consideration Muslim consumers. The conclusion suggests that trademarks in Western and Islamic systems are controlled by a number of public policy and morality rules that have a direct effect on the registration and protection of trademarks. Regardless of the fact that there are many commonalities between the two systems, there are still fundamental differences.

Keywords: trademark, public policy and morality, Islamic sharia, western legal systems

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Authors: Mike Dee

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Urban public spaces are sutured with a range of surveillance and sensor technologies that claim to enable new forms of ‘data based citizen participation’, but also increase the tendency for ‘function-creep’, whereby vast amounts of data are gathered, stored and analysed in a broad application of urban surveillance. This kind of monitoring and capacity for surveillance connects with attempts by civic authorities to regulate, restrict, rebrand and reframe urban public spaces. A direct consequence of the increasingly security driven, policed, privatised and surveilled nature of public space is the exclusion or ‘unfavourable inclusion’ of those considered flawed and unwelcome in the ‘spectacular’ consumption spaces of many major urban centres. In the name of urban regeneration, programs of securitisation, ‘gentrification’ and ‘creative’ and ‘smart’ city initiatives refashion public space as sites of selective inclusion and exclusion. In this context of monitoring and control procedures, in particular, children and young people’s use of space in parks, neighbourhoods, shopping malls and streets is often viewed as a threat to the social order, requiring various forms of remedial action. This paper suggests that cities, places and spaces and those who seek to use them, can be resilient in working to maintain and extend democratic freedoms and processes enshrined in Marshall’s concept of citizenship, calling sensor and surveillance systems to account. Such accountability could better inform the implementation of public policy around the design, build and governance of public space and also understandings of urban citizenship in the sensor saturated urban environment.

Keywords: citizenship, public space, surveillance, young people

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Authors: Sozan H. Omar, Luluah A. Al Jabr

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The current study aimed to identify critical thinking skills and its level of inclusion in all the activities (44) listed in 11th grade chemistry textbooks. The researcher used a descriptive analytical method by using the content analyzing design. An instrument was created for this purpose and tested for validity and reliability. Results showed that, all activities included critical thinking skills with different ratios as follow: conclusion skill was (87.72%), induction skill was (80.90%), interpretation skill was (77. 72%), discussion of evaluation skill was (68.64%), and assumption skill was (50.45%). Also, the study results indicated that, the level of inclusion of critical thinking skills in the scientific activities was more explicit than implicit with same order as the level of inclusions. In the light of the study's results, the researcher provided some recommendations including the need to provide and redistribute critical thinking skills in the activities listed the chemistry textbook, as well as the need to pay attention to the inclusion level of these skills more implicitly in the activities.

Keywords: critical thinking skills, chemistry textbooks, scientific activities

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Authors: Kedar Nath Nepal, Tek Bahadur Thapa, David Guerena;

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The community participation is central to the in-situ project objectives, as farming communities are key stakeholders in the on-farm conservation of agricultural bio- diversity. Besides technical means to adding benefits, the complimentary strategy includes creating market-based value adding measures by increasing users’ awareness of the value of traditional foods and nutritional values; exhibitions and improved processing; and policy incentives. This paper presents various participatory activities carried out in Nepal as options for enhancing benefits to local communities by increased utilization of local crop diversity on -the farm through non-breeding discussed, and outcomes are documented using farmers’ perception data and secondary information. The paper focuses on three major areas of public awareness, market incentives and non-market incentives that may enhance on -farm conservation and use of biodiversity.

Keywords: biodiversity, in-situ, market-based, non-market

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Authors: Julie De Pril, Cécile Godfroid

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Nowadays, achieving double bottom line has become a widely recognized objective for microfinance institutions (MFIs). They would like to be financially sustainable or even profitable while continuing to focus on their social mission. In order to rise their financial performance, MFIs tend to grant financial bonuses to loan officers so that they increase their performance and efficiency. However, as argued by motivation crowding theory, monetary rewards may not have only positive effects but can also erode intrinsic motivation. Since MFIs pursue social objectives in addition to their financial ones, their employees’ intrinsic motivations may include the willingness to help others, like in many non-profit organizations. This is called pro-social motivation in the psychology literature. Particularly, this type of motivation should be highly reflected among microfinance loan officers as a part of their role consists in improving clients’ welfare. Therefore, it seems to be crucial for MFIs to find an equilibrium between the efficiency benefits obtained thanks to the granting of financial incentives and the deterioration of social performance that may result from the reduction of the loan officers’ pro-social motivation. This paper attempts to suggest, with a mathematical model, an optimal incentive scheme MFIs could rely on.

Keywords: loan officers, microfinance, prosocial motivation, rewards

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Authors: Danuvasin Charoen

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This study investigates the development of the digital economy policy in Thailand. The researcher describes the importance of digital technologies for competitiveness development of the country. In addition, the researcher analyzes the components and roadmap of the digital economy policy in Thailand. Main problems and challenges of the policy were identified. The data were gathered and analyzed from secondary sources. The finding can be used to guide the implementation of the digital economy in Thailand and other developing economies.

Keywords: digital economy, ICT in developing countries, Thailand, ICT development

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Authors: Alexandra Lipitakis, Evangelia A. E. C. Lipitakis

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In this article, a class of e-business strategy planning parameters are introduced and their effect on financial and non-financial performance of e-businesses and organizations is investigated. The relationships between these strategic planning parameters, i.e. Formality, Participation, Sophistication, Thoroughness, Synergy and Cooperation, Entropic Factor, Adaptivity, Uncertainty and Financial and Non-Financial Performance are examined and the directions of these relationships are given. A conceptual model has been constructed and quantitative research methods can be used to test the considered eight hypotheses. In the framework of e-business strategy planning this research study clearly demonstrates how strategic planning components have positive relationships with e-business strategy management and performance.

Keywords: e-business management, e-business model, e-business performance assessments, strategy management methodologies, strategy planning, quantitative methods

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Authors: Emmanuel Dele Balogun

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This paper analyzes, using descriptive statistics and econometrics data which span the period 1981 to 2014 to gauge the effects of trade policy incentives on economic growth in Nigeria. It argues that the provided incentives penalize economic growth during pre-trade liberalization eras, but stimulated a rapid increase in total factor productivity during the post-liberalization period of 2000 to 2014. The trend analysis shows that Nigeria maintained high tariff walls in economic regulation eras which became low in post liberalization era. The protections were in favor of infant industries, which were mainly appendages of multinationals but against imports of competing food and finished consumer products. The trade openness index confirms the undue exposure of Nigeria’s economy to the vagaries of international market shocks; while banking sector recapitalization and new listing of telecommunications companies deepened the financial markets in post-liberalization era. The structure of economic incentives was biased in favor of construction, trade and services, but against the real sector despite protectionist policies. Total Factor Productivity (TFP) estimates show that the Nigerian economy suffered stagnation in pre-liberalization eras, but experienced rapid growth rates in post-liberalization eras. The regression results relating trade policy incentives to TFP growth rate yielded a significant but negative intercept suggesting that a non-interventionist policy could be detrimental to economic progress, while protective tariff which limits imports of competing products could spur productivity gains in domestic import substitutes beyond factor growth with market liberalization. The main constraint to the effectiveness of trade policy incentives is the failure of benefiting industries to leverage on the domestic factor endowments of the nation. This paper concludes that there is the need to review the current economic transformation strategies urgently with a view to provide policymakers with a better understanding of the most viable options that could make for rapid success.

Keywords: economic growth, macroeconomic incentives, total factor productivity, trade policies

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Authors: Shangjun Zou, Zhiyuan Wang, Songhui You

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Introduction In recent years, the Chinese government has issued several policies to promote the institutional reform and innovation of the development of campus football, but many problems have been exposed in the process of policy implementation. Therefore, this paper attempts to conduct an empirical analysis of the campus football policy texts to reveal the dynamic development of the microsystem in the process of policy evolution. Methods The selected policy contents are coded by constructing a two-dimensional analysis framework of campus football policy tool-policy objective. Specifically, the X dimension consists of three oriented policy tools: environment, supply and demand, while the Y dimension is divided into six aspects of policy objectives, including institution, competition, player teaching, coach training, resource guarantee and popularization. And the distribution differences of textual analysis units on X and Y dimensions are tested by using SPSS22.0 so as to evaluate the characteristics and development trend of campus football policy on respective subjects. Results 1) In the policy evolution process of campus football stepping into the 2.0 Era, there were no significant differences in the frequency distribution of policy tools(p=0.582) and policy objectives(p=0.603). The collaborative governance of multiple participants has become the primary trend, and the guiding role of Chinese Football Association has gradually become prominent. 2) There were significant differences in the distribution of policy tools before the evolution at a 95% confidence level(p=0.041). With environmental tools always maintaining the dominant position, the overall synergy of policy tools increased slightly. 3) There were significant differences in the distribution of policy objectives after the evolution at a 90% confidence level(p=0.069). The competition system of policy objective has not received enough attention while the construction of institution and resource guarantee system has been strengthened. Conclusion The upgraded version of campus football should adhere to the education concept of health first, promote the coordinated development of youth cultural learning and football skills, and strive to achieve more solid popularization, more scientific institution, more comprehensive resource guarantee and adequate integration. At the same time, it is necessary to strengthen the collaborative allocation of policy tools and reasonable planning of policy objectives so as to promote the high quality and sustainable development of campus football in the New Era. Endnote The policy texts selected in this paper are “Implementation Opinions on Accelerating the Development of Youth Campus Football” and “Action Plans for the Construction of Eight Systems of National Youth Campus Football”, which were promulgated on August 13, 2015 and September 25, 2020 respectively.

Keywords: campus football, content analysis, evolution characteristics, policy objective, policy tool

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Authors: Siti Raihana Hamzah

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This paper elaborates risk shifting in debt financing system as the ultimate cause of the global financial crisis. In contrast, risk sharing in equity financing like sukuk helps the economic system to be better sustained. Nevertheless, some types of sukuk are haunted by the issue of imitation with bonds. The critics on the imitation issue not only have raised doubt on the ability of sukuk to diminish risk shifting behavior but also the ability of this Islamic financial instrument to ensure better future financial stability. Through that, this paper provides discussion on the possibility of sukuk to induce risk shifting and how equity financing may help sukuk to be free from risk shifting. This paper is important in the sense that sukuk receives a significant demand from investors throughout the world. For this instrument to be supportive in the future economic stability, the issue of imitation needs to be identified and addressed. Furthermore, critics cannot be focused on debts and its ability to gauge the financial flux but also to sukuk due to their structures similarity.

Keywords: global financial crisis, debt, risk-shifting, risk sharing, equity, sukuk, bonds

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Authors: K.Ishii, T. Furuichi, A. Fujiyama, S. Hariya

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Rice straw pellets are a promising fuel as a renewable energy source. Financial analysis is needed to make a utilization system using rise straw pellets financially feasible, considering all regional conditions including stakeholders related to the collection and storage, production, transportation and heat utilization. We conducted the financial analysis of feasibility for a heat utilization system using rice straw pellets which has been developed for the first time in Nanporo, Hokkaido, Japan. Especially, we attempted to clarify the effect of factors required for the system to be financial feasibility, such as the heating energy demand and collection and storage method of rice straw. The financial feasibility was found to improve when increasing the heating energy demand and collecting wheat straw in August separately from collection of rice straw in November because the costs of storing rice straw and producing pellets were reduced. However, the system remained financially unfeasible. This study proposed a contractor program funded by a subsidy from Nanporo local government where a contracted company, instead of farmers, collects and transports rice straw in order to ensure the financial feasibility of the system, contributing to job creation in the region.

Keywords: rice straw, pellets, heating energy demand, collection, storage

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Authors: Al Huuskonen, Clio Lake, K. M. Naude, Polina Petlitsyna, Sorsha Henning, Julia Wimmers-Klick

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This project presents the outcomes of a community-based participatory action initiative aimed at advocating for equitable healthcare and human rights for trans, two-spirit, and gender-diverse individuals, building upon the University of British Columbia (UBC) Trans Coalition's ongoing efforts. Participatory Action Research (PAR) was chosen as the research method with the goal of improving trans rights on the UBC campus, particularly regarding equitable access to healthcare. PAR involves active community contribution throughout the research process, which in this case was done by way of liaising with student resource groups and advocacy leaders. The goals of this project were as follows: a) identify gaps in gender-affirming healthcare for UBC students by consulting the community and collaborating with UBC services, b) develop an information package outlining provincial and university-based health insurance for gender-affirming care (including hormone therapy and surgeries), FAQs, and resources for UBC's trans students, c) make this package available to UBC students and other national transgender advocacy organizations. The initiative successfully expanded the UBC AMS Student Health and Dental Plan to include gender-affirming procedural coverage, developed a care access guide for students, and advocated for improved health records inclusivity, mechanisms for trans students to report negative care experiences, and increased access to gender-affirming primary care through the on-campus health clinic. Collaboration with other universities' pride organizations and Trans Care BC yielded positive outcomes through broader coalition building and resource sharing. Ongoing efforts are underway to update provincial policies, particularly through expanding coverage under fair pharma care and addressing the compounding effects of the primary care crisis for trans individuals. The project's tangible results include improved trans rights on campus, especially in terms of healthcare access. Expanding healthcare coverage through student care benefits thousands of students, making the ability to undergo important affirming procedures more affordable. Providing students with information on extended coverage options and communication with their doctors further removes barriers to care and positively impacts student wellbeing. This initiative demonstrates the effectiveness of community-based participatory action in advancing equitable healthcare for trans and gender-diverse individuals and serves as a model for other institutions and organizations striving to promote inclusivity and advocate for marginalized populations' rights.

Keywords: equitable healthcare, trans and gender-diverse individuals, inclusivity, participatory action research project

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Authors: Thiago Fabrizio Gavilano Farje, Marcelo Patricio Herrera Malpartida

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This study examines the influence of artificial intelligence (AI) on the work efficiency of administrative employees in the financial sector of Metropolitan Lima, Peru, during the year 2024. Focusing on the relationship between AI implementation and work efficiency, it addresses specific variables such as decision-making, motivation, and employee productivity. To accomplish the analysis between AI and work efficiency within the financial sector of Metropolitan Lima, it is necessary to evaluate how AI optimizes time in administrative tasks, examine how AI impacts the agility of the process of making decisions, and investigate the influence of AI on the satisfaction and motivation of employees. The research adopts a correlational and explanatory approach, designed to establish and understand the connections between AI and work efficiency. A survey design adapted from an OECD study is used, applying questionnaires to a representative sample of administrative workers in the financial sector who incorporate AI into their functions. The target population includes administrative workers in the financial sector of Metropolitan Lima, estimated at 73,097 employees based on data from the Censo Nacional de Empresas y Establecimientos and studies by the BCRP. The sample, selected through simple random sampling, comprises 246 workers.

Keywords: business management, artificial intelligence, decision making, labor efficiency, financial sector

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Authors: Yibo Shao, Jiajie Liu

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This article uncovers the practice of pragmatism of Singaporean foreign policy by analyzing its foreign diplomatic behavior. It also points out the Singapore’s hedging strategy on the relations between China and American and how to balance these two greater powers in Southeast Asian. This paper used qualitative approach by reviewing literature and policy documents intensively to find out the responses to our research questions.

Keywords: hedging, pragmatism, Sino-Singapore relations, South China Sea

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Authors: O. B. Urhibo, D. Imhonopi, T. George

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The global rate of decline in entrepreneurial activities, and the prevalence in Africa, especially Nigeria, is more worrisome. In recent times, these problems, such as the lack of accessibility and utilization of financial incentives needed to promote entrepreneurial activities, have led to a decrease in entrepreneurial activities. The causes of the decline have been evaluated from a different perspective and have further confirmed the relevance and need for the sustainability of the Fashion industry. With the increasing rate of unemployment and poverty in Nigeria and the literature gap in the social context, this study investigated the patterns of sustainable financial incentives utilisation among fashion design entrepreneurs in Nigeria through a qualitative approach. The Eastern part of Nigeria was considered in this study because of the high rate of market activity for textile and clothing firms. Specifically, Delta state was considered in this study. A purposive sampling technique was used to select key informants consisting of twelve (12) executives of the associations (i.e., Fashion Designer & Exhibitors Association, Delta Fashion Designers, and Fashion Designers Association of Nigeria for the interview sessions. Four themes emanate from the thematic analysis -lack of sufficient collateral, difficulties and duration of loan application processes, unacceptable business proposal/plan, and the absence of audited financial accounts were found to be the patterns of sustainable financial incentives utilisation among fashion design entrepreneurs in Nigeria. The promotion of sustainable patterns and supports has been suggested to reduce the challenges of sustainable financial incentives utilisation among fashion design entrepreneurs.

Keywords: entrepreneurship, fashion design, financial incentives, patterns, sustainability, utilisation

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Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze

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In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.

Keywords: international accounting standards, financial accounting, tax systems, financial obligations

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Authors: Olusegun O. Ikusika, Conference T. Mpendulo

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The abundance of fossil shell flour (FSF) globally has increased interest in its use as a natural feed additive in livestock diets. Therefore, identifying its optimum inclusion levels in livestock production is essential for animal productivity. This study investigated the effects of various fossil shell flour (FSF) inclusion levels on in vitro digestibility, relative feed values, and rumen parameters of Dohne-Merino wethers. Twenty-four fistulated wethers with an average body weight of 20 ± 1•5 kg in a complete randomized design of four treatments having six wethers per treatment were used. They were fed a basal diet without fossil shell flour (control, 0%) or with the addition of 2% FSF (T2), 4% FSF(T3), and 6% FSF (T4) of diet DM for 35 days, excluding 14 days adaptation period. The results showed that increasing FSF levels had no effect on ruminal T0C or pH, but Ammonia-N increased (P<0.01) with increasing FSF. The total molar concentrations of volatile fatty acids (VFA) decreased (P<0.05) with increasing levels of FSF. Acetic: propionic ratio decreased except at the 4 % inclusion level. IVTDDM, IVTDNDF and IVTDADF decreased up till 4% FSF inclusion but tended to increase (P = 0.06) at 6% inclusion. Relative feed values of the diets tended to increase (P=0.07) by adding fossil shell flour. In conclusion, adding FSF to the diets of Dohne-Merino wether up to 6% FSF inclusion rates did not improve IVTDDM (In vitro true digestibility dry matter), IVTDNDF (In vitro true digestibility neutral detergent fiber), and IVTDADF (In vitro true digestibility acid detergent fiber). However, a small increment of rumen nitrogen with no adverse effects on the rumen parameters was observed. The relative feed value (RFV) moved the feed from good to premium when supplemented. Therefore, FSF supplementation could improve feed value and maintain a normal range of rumen parameters for the effective functionality of the rumen.

Keywords: fossil shell flour, rumen parameters, in vitro digestibility, feed quality, dohne-merino sheep

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Authors: Yuanda Ma, Zhiyong Zhang, Zailin Yang, Guanxixi Jiang

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Anisotropy is very common in underground media, such as rock, sand, and soil. Hence, the dynamic response of anisotropy medium under elastic waves is significantly different from the isotropic one. Moreover, underground heterogeneities and structures, such as pipelines, cylinders, or tunnels, are usually made by composite materials, leading to the anisotropy of these heterogeneities and structures. Both the anisotropy of the underground medium and the heterogeneities have an effect on the surface motion of the ground. Aiming at providing theoretical references for earthquake engineering and seismology, the surface motion of anisotropic half-space with a cylindrical anisotropic inclusion embedded under the SH wave is investigated in this work. Considering the anisotropy of the underground medium, the governing equation with three elastic parameters of SH wave propagation is introduced. Then, based on the complex function method and multipolar coordinates system, the governing equation in the complex plane is obtained. With the help of a pair of transformation, the governing equation is transformed into a standard form. By means of the same methods, the governing equation of SH wave propagation in the cylindrical inclusion with another three elastic parameters is normalized as well. Subsequently, the scattering wave in the half-space and the standing wave in the inclusion is deduced. Different incident wave angle and anisotropy are considered to obtain the reflected wave. Then the unknown coefficients in scattering wave and standing wave are solved by utilizing the continuous condition at the boundary of the inclusion. Through truncating finite terms of the scattering wave and standing wave, the equation of boundary conditions can be calculated by programs. After verifying the convergence and the precision of the calculation, the validity of the calculation is verified by degrading the model of the problem as well. Some parameters which influence the surface displacement of the half-space is considered: dimensionless wave number, dimensionless depth of the inclusion, anisotropic parameters, wave number ratio, shear modulus ratio. Finally, surface displacement amplitude of the half space with different parameters is calculated and discussed.

Keywords: anisotropy, complex function method, sh wave, surface displacement amplitude

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Authors: jihen ayadi sellami

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The rapid evolution of the global financial landscape has led to increased attention to corporate tax policies and the need to understand the factors that influence their tax behavior. In order to mitigate any residual loss for shareholders resulting from tax aggressiveness and resolve the agency problem, appropriate systems that separate the function of management from that of controlling are needed. In this context of growing concerns to limit aggressive corporate taxation practices through governance, this study discusses. Its aims is to examine the influence of six key characteristics of the board of directors (board size, diligence, CEO duality, presence of audit committees, gender diversity and independence of directors), given a governance mechanism, on the tax decisions of non-financial corporations in the United State. In fact, using a sample of 90 non-financial US firms from S&P 500 over a period of 4 years going from 2014 to 2017, the results based on a multivariate linear regression highlight significant associations between these characteristics and corporate tax policy. Notably, larger board, gender diversity, diligence and increased director independence appear to play an important role in reducing aggressive taxation. While duality has a positive and significant correlation with tax aggressiveness, that can be explained by the fact that the manager did properly exploit his specific position within the company. These findings contribute to a deeper understanding of how board characteristics can influence corporate tax management, providing avenues for more effective corporate governance and more responsible tax decision-making

Keywords: tax aggressiveness, board of directors, board size, CEO duality, audit committees, gender diversity, director independence, diligence, corporate governance, united states

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Authors: Maria Kralova, Michal Palecek

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We have detected factors leading to recidivism (the Czech Republic data). The employment during imprisonment turned out to be the most significant predictor with a positive effect on reduction of a rate of recidivism. Accordingly, we mainly focus on this predictor and its economic consequences. Smart public policy can cut government costs dramatically as more than a half of prisoners in the Czech Republic are recidivists. The operating cost cut of the Czech prison service could be CZK 127,680,000 (USD 5,889,623) in 2013 if a public policy had been set smarter.

Keywords: cost-cut, effective, optimal, public policy, reducing recidivism

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Authors: Peter Ferguson

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In 2018, Japan’s Ministry of Education revised the public elementary school curriculum. As part of widespread reforms, the recent Course of Study established English as an academic subject in Grades 5 and 6 plus lowered the starting age of 'foreign language activities' to Grade 3. These changes were implemented in April 2020. This presentation will examine the process and effects that policy implementation had on schools and teachers. A critical analysis of the 2018 Course of Study policy documents revealed several discourses were expressed concerning not only English education and foreign language acquisition, but that larger political and socioeconomic ideological beliefs on globalization, language, nation, culture, and identity were also articulated. Using excerpts from document analysis, the presenter will demonstrate how competing discourses were expressed in policy texts. Data from interviews with national policymakers also exposed several challenges policymakers faced as they tried to balance competing discourses and articulate important pedagogical concepts while having their voices heard. Findings show that some stakeholders were marginalized during the processes of policy creation, transmission, and implementation. This presentation is part of a larger multiple case study that utilized ethnography of language policy and critical analysis of discourse to examine how English education language policy was implemented into the national elementary school curriculum in Japan, and how stakeholders at the various educational levels contended with the creation, interpretation, and appropriation of the language policy.

Keywords: ethnography of language policy, elementary school EFL, language ideologies, discourse analysis

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Authors: G. Tamanza, A. Bossoni

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84 deaf students (from primary school to college) and their families participated in this inclusion project in cooperation with numerous institutions in northern Italy (Brescia-Lombardy). Participants were either congenitally deaf or their deafness was related to other pathologies. This research promoted the integration of deaf students as they pass from primary school to high school to college. Learning methods and processes were studied that focused on encour­aging individual autonomy and socialization. The research team and its collaborators included school teachers, speech ther­apists, psychologists and home tutors, as well as teaching assistants, child neuropsychiatrists and other external authorities involved with deaf persons social inclusion programs. Deaf children and their families were supported, in terms of inclusion, and were made aware of the research team that focused on the Bisogni Educativi Speciali (BES or Special Educational Needs) (L.170/2010 - DM 5669/2011). This project included a diagnostic and evaluative phase as well as an operational one. Results demonstrated that deaf children were highly satisfied and confident; academic performance improved and collaboration in school increased. Deaf children felt that they had access to high school and college. Empowerment for the families of deaf children in terms of networking among local services that deal with the deaf also improved while family satisfaction also improved. We found that teachers and those who gave support to deaf children increased their professional skills. Achieving autonomy, instrumental, communicative and relational abilities were also found to be crucial. Project success was determined by temporal continuity, clear theoretical methodology, strong alliance for the project direction and a resilient team response.

Keywords: autonomy, inclusion, skills, well-being

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Authors: Anocha Kimkong, Natnichar Kleebbuabarn

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This research work has the objective to analyze the financial status and operational performance of Suan Sunandha Rajabhat University (SSRU) in 3 fiscal years (2011-2013). The tool used is a form to record financial statements and balances of the university. The analysis is based on the calculation that regards the figures in the fiscal year of 2011 as the 100% bases to be compared with the same figures in the fiscal years of 2012 and 2013, which are multiplied by 100 and divided by the base figures. The outcomes are the percentages of each year, which can reflect the rising, stable, and falling trends. The results from the analysis reveal that SSRU’s financial status is getting better because the gross assets, debts and accumulated cash are increasing in the fiscal years of 2012 and 2013. Concerning the operational performance, the university’s incomes and expenses are rising from the fiscal year of 2011. This makes the university’s incomes grow higher than expenses.

Keywords: financial status, operational performance, Suan Sunandha Rajabhat University, balances

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Authors: Mehtab Alam

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Sustainable tourism practices require to improve the decreased performance levels in phases of change management for image branding. This paper addresses the innovative approach of using sustainable tourism for image branding as a contemporary tool of foreign policy. The sustainable tourism-based foreign policy promotes cultural values, green tourism, economy, and image management for the avoidance of rising global conflict. The mixed-method approach (quantitative 382 surveys, qualitative 11 interviews at saturation point) implied for the data analysis. The research finding provides the potential of using sustainable tourism by implying skills and knowledge, capacity, and personal factors of change management in improving tourism-based performance levels. It includes the valuable tourism performance role for the success of a foreign policy through sustainable tourism. Change management in tourism-based foreign policy provides the destination readiness for international engagement and curbing of climate issues through green tourism. The research recommends the impact of change management in improving the tourism-based performance levels of image branding for a coercive foreign policy. The paper’s future direction for the immediate implementation of tourism-based foreign policy is to overcome the contemporary issues of travel marketing management, green infrastructure, and cross-border regulation.

Keywords: decrease performance levels, change management, sustainable tourism, image branding, foreign policy

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Authors: Areej Al-Hamad, Yasin Yasin, Kateryna Metersky

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This mixed-method systematic review and meta-analysis provide an encompassing understanding of the barriers, facilitators, and predictors of refugee women's employment and economic inclusion. The study sheds light on the complex interplay of sociocultural, personal, political, and environmental factors influencing these outcomes, underlining the urgent need for a multifaceted, tailored approach to devising strategies, policies, and interventions aimed at boosting refugee women's economic empowerment. Our findings suggest that sociocultural factors, including gender norms, societal attitudes, language proficiency, and social networks, profoundly shape refugee women's access to and participation in the labor market. Personal factors such as age, educational attainment, health status, skills, and previous work experience also play significant roles. Political factors like immigration policies, regulations, and rights to work, alongside environmental factors like labor market conditions, availability of employment opportunities, and access to resources and support services, further contribute to the complex dynamics influencing refugee women's economic inclusion. The significant variability observed in the impacts of these factors across different contexts underscores the necessity of adopting population and region-specific strategies. A one-size-fits-all approach may prove to be ineffective due to the diversity and unique circumstances of refugee women across different geographical, cultural, and political contexts. The study's findings have profound implications for policy-making, practice, education, and research. The insights garnered a call for coordinated efforts across these domains to bolster refugee women's economic participation. In policy-making, the findings necessitate a reassessment of current immigration and labor market policies to ensure they adequately support refugee women's employment and economic integration. In practice, they highlight the need for comprehensive, tailored employment services and interventions that address the specific barriers and leverage the facilitators identified. In education, they underline the importance of language and skills training programs that cater to the unique needs and circumstances of refugee women. Lastly, in research, they emphasize the need for ongoing investigations into the multifaceted factors influencing refugee women's employment experiences, allowing for continuous refinement of our understanding and interventions. Through this comprehensive exploration, the study contributes to ongoing efforts aimed at creating more inclusive, equitable societies. By continually refining our understanding of the complex factors influencing refugee women's employment experiences, we can pave the way toward enhanced economic empowerment for this vulnerable population.

Keywords: refugee women, employment barriers, systematic review, employment facilitators

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Authors: Alka Obadić

Abstract:

The research concentrates on the role of tourism in generating female employment and on impact of gender discrimination in tourism sector. Unfortunately, in many countries there are still some barriers to the inclusion of women at all hierarchical levels of tourism labor market. Research analysis focuses on EU countries where tourism is a main employer of women. The analysis shows that women represent over third persons employed in the non-financial business economy and almost two thirds in core tourism activities. Women's gross hourly earnings in accommodation and food services were below those of men in the European Union and only countries who recorded increase of gender pay gap from the beginning of crisis are Bulgaria and Croatia. Women in tourism industry are still overrepresented in lower status jobs with fewer opportunities for career progression and are often treated unequally.

Keywords: employment, gender discrimination, tourism, women’s participation

Procedia PDF Downloads 769

Authors: Shamshiri Mitra, Abedi Rahim

Abstract:

This paper investigates corporate investment behavior and its relationship with ownership structure and financial leverage for the listed company of Tehran stock exchange during 2008-2012. The results show that the concentration of ownership has s significant positive effect on corporate investment. The results for the kind of major owners show that institutional ownership had a positive significant effect and state and individual ownership had negative significant effects on the corporate investment but the effect of corporate ownership was not significant. Furthermore the effect of financial leverage was negative and significant.

Keywords: corporate investment behavior, financial leverage, ownership structure corporate investment behavior

Procedia PDF Downloads 525

Authors: Mohammed Kamal Alhassan

Abstract:

The closeness of Turkey to Greece has often been a cause of many disagreements between the people of the two countries. This is against the backdrop of the fact that they have many things in common. In the past, the two countries have had unhealthy relations, which threatened to cut diplomatic ties between them. The 1996 Imia/ Kardak incident and the Öcalan crisis, for instance, nearly resulted in war between them. There were events that also brought the two countries together, for instance, the 1999 earthquake. This was because many lives were lost during the disaster. It is important to note that these events were duly covered by the media in the two countries. First of all, the study intends to look at the role of the media in the formulation of foreign policy in Turkey-Greece relations. It examines the role of the media in the formulation of foreign policy with particular emphasis on agenda-setting and positioning theories of the media as the theoretical framework. Also, the study will discuss the media landscapes in Turkey and Greece, the ownership pattern of the media sector and the relationship between media organizations and the government in the two countries. Moreover, the core foreign policy objectives of the countries will be delved into. Finally, the study employs a qualitative method to critically analyze the role of the media in the formulation of foreign policy in Turkey-Greece relations. It uses the invitation of the Former Prime Minister of Greece, George Andreas Papandreou, to the Ambassadors Conference in Turkey as a case study. In the end, the analysis will prove that, indeed, the media in Greece was effective in the formulation of foreign policy in its relations with Turkey.

Keywords: media organizations, foreign policy, government, diplomacy

Procedia PDF Downloads 119

Authors: Gaston Bacquet

Abstract:

In light of existing social and structural violence in Chilean higher education which has resulted in instances of inequality, exclusion and discrimination, this research study attempted to provide trainee teachers in Chile with non-violent tools to deal with the tensions arising from these issues. Through a participatory action research design framed within a series of non-violent, non-Western perspectives, this study provided co-participants with opportunities to discuss current problems affecting HE in Chile stemming from the aforementioned violence, to think about strategies to address these and the challenges they might encounter. The study, which involved two different groups of trainee teachers from Chilean universities, consisted of two iterations of the action research cycle (planning – acting – observing – reflecting) carried out over two 3-months periods. Findings reveal instances of forced cultural assimilation, bullying, and direct and structural violence as key issues to address, and a strong individualistic mindset trumping collective well-being as the main challenge to bring non-violent strategies into their classrooms.

Keywords: non-violence education, contemplative pedagogy, participatory action research, dialogical education

Procedia PDF Downloads 93