Search results for: corporate existence

Authors: Gelareh Changizi, Mahsa Khajavi, Ladan Shahhosseini

Abstract:

Corporate-level strategy, or simply ‘parent strategy’, is a topic that has received much attention since the very early days of the strategic planning field. Since the multi level enterprises have different sub enterprises which deal with different business environments, we cannot define the same strategic perspective for all of them. Therefore, the determination of a perspective to manage and deal with affiliates of such enterprises is the main challenge. The parent strategy in mother enterprises' level has been analyzed in this research. A case study has been carried to comprehensively describe the proposed model.

Keywords: parent strategy, multi-business companies, performance evaluation, lifecycle

Procedia PDF Downloads 363

Authors: Shuai Liu

Abstract:

In corporate social responsibility (CSR) reporting, companies are expected to present both the positive and negative parts of the social and environmental impacts of their performance. This study investigates how the companies that listed in fortune 500 respond to this challenge by analyzing the representations of negative part especially the safety performance. It has found that in the level of genre analysis, it presented 3 major moves and 11 steps in terms of the interdiscursivity analysis. It was made up of three dominant discourse.. The study calls for greater focus on the internal and external analysis of the negative aspect of aspects of companies’ self-disclosure.

Keywords: CSR reports, negative parts, critical genre analysis, interdiscursivity

Procedia PDF Downloads 417

Authors: Puwanenthiren Pratheepkanth

Abstract:

The main aim of this paper is to analyse existing literature (1960 -2016) on management accounting revolution by firms in a comparative perspective to see whether any differences between developed and developing countries context. The significant role that management accounting practices play in corporate finance is well established by reams of research articles. The study reveals that there are clear limitations to the literature review, it suggests that a majority of management accounting practices’ studies are focused on developed markets and that there is a scarcity of serious analyses of the situation in emerging markets.

Keywords: developed countries, developing countries, literature review, management accounting practices

Procedia PDF Downloads 273

Authors: T. Mersmann, P. Nyhuis

Abstract:

In the current economic climate, for many businesses it is generally no longer sufficient to pursue exclusively economic interests. Instead, integrating ecological and social goals into the corporate targets is becoming ever more important. However, the holistic integration of these new goals is missing from current factory planning approaches. This article describes the conceptual framework for a planning methodology for sustainable factories. To this end, the description of the key areas for action is followed by a description of the principal components for the systematization of sustainability for factories and their stakeholders. Finally, a conceptual framework is presented which integrates the components formulated into an established factory planning procedure.

Keywords: factory planning, stakeholder, systematization, sustainability

Procedia PDF Downloads 444

Authors: Indujeeva Keerthila Peiris

Abstract:

The secular view of mindfulness has some connotation to the original meaning of mindfulness mentioned in the Theravada Buddhist texts (Pāli Canon), but there is a substantial difference in the meaning of the two. Secular Mindfulness Based Interventions (MBI) focus on stilling the mind, which may provide short-term benefits and help individuals to deal with physical pain, grief, and distress. However, as with many popular educational innovations, the foundational values of mindfulness strategies have been distorted and subverted in a number of instances in which ‘McMindfulness’ programmes have been implemented with a view to reducing mindfulness mediation as a self-help technique that is easily misappropriated for the exclusive pursuit of corporate objectives, employee pacification, and commercial profit. The intention of this paper is not to critique the misappropriations of mindfulness. Instead, to go back to the root source and bring insights from the Buddhist Pāli Canon and its associated teachings on mindfulness in its own terms. In the Buddha’s discourses, as preserved in the Pāli Canon, there is nothing more significant than the understanding and practice of ‘Satipatthãna’. The Satipatthāna Sutta , the ‘Discourse on the Establishment of Mindfulness,’ opens with a proclamation highlighting both the purpose of this training and its methodology. The right practice of mindfulness is the gateway to understanding the Buddha’s teaching. However, although this concept is widely discussed among the Dhamma practitioners, it is the least understood one of them all. The purpose of this paper is to understand deeper meaning of mindfulness as it was originally intended by the Teacher. The natural state of mind is that it wanders. It wanders into the past, the present, and the future. One’s ability to hold attention to a mind object (emotion, thought, feeling, sensation, sense impression) called ‘concentration’. The intentional concentration process does not lead to wisdom. However, the development of wisdom starts when the mind is calm, concentrated, and unified. The practice of insight contemplation aims at gaining a direct understanding of the real nature of phenomena. According to the Buddha’s teaching, there are three basic facts of all existence: 1) impermanence (anicca in Pāli) ; 2) fabrication (also commonly known as suffering, unsatisfactoriness, sankhara or dukka in Pāli); 3) not-self (insubstantiality or impersonality, annatta in Pāli ). The entire Buddhist doctrine is based on these three facts. The problem is our ignorance covers reality. It is not that a person sees the emptiness of them or that we try to see the emptiness of our experience by conceptually thinking that they are empty. It is an experiential outcome that happens when the cause-and- effect overrides the self-view (sakkaya dhitti), and ignorance is known as ignorance and eradicated once and for all. Therefore, the right view (samma dhitti) is the starting point of the path, not ethical conduct (sila) or samadhi (jhana). In order to develop the right view, we need to first listen to the correct Dhamma and possess Yoniso manasikara (right comprehension) to know the five aggregates as five aggregates.

Keywords: mindfulness, spirituality, buddhism, pali canon

Procedia PDF Downloads 70

Authors: Birge Yildirim Okta

Abstract:

This paper aims to narrate the story of Atatürk Cultural Center in Taksim Square, which was demolished in 2018, and discuss its architectonic as a social place of memory and its existence and demolishment as the space of politics. Focusing on the timeline starting from early republican period till today, the paper uses narrative discourse analysis to research Atatürk Cultural Center as a place of memory and a space of politics in its existence. After the establishment of Turkish Republic, one of most important implementation in Taksim Square, reflecting the internationalist style, was the construction of Opera Building in Prost Plan. The first design of the opera building belonged to Aguste Perret, which could not be implemented due to economic hardship during World War II. Later the project was designed by architects Feridun Kip and Rüknettin Güney in 1946 but could not be completed due to 1960 military coup. Later the project was shifted to another architect Hayati Tabanlıoglu, with a change in its function as a cultural center. Eventually, the construction of the building was completed in 1969 in a completely different design. AKM became a symbol of republican modernism not only with its modern architectural style but also with it is function as the first opera building of the republic, reflecting the western, modern cultural heritage by professional groups, artists and the intelligentsia. In 2005, Istanbul’s council for the protection of cultural heritage decided to list AKM as a grade 1 cultural heritage, ending a period of controversy which saw calls for the demolition of the center as it was claimed it ended its useful lifespan. In 2008 the building was announced to be closed for repairs and restoration. Over the following years, the building was demolished piece by piece silently while Taksim mosque has been built just in front of Atatürk Cultural Center. Belonging to the early republican period, AKM was a representation of a cultural production of a modern society for the emergence and westward looking, secular public space in Turkey. Its erasure from Taksim scene under the rule of the conservative government, Justice and Development Party and the construction of Taksim mosque in front of AKM’s parcel is also representational. The question of governing the city through space has always been an important aspect for governments, those holding political power since cities are the chaotic environments that are seen as a threat for the governments, carrying the tensions of proletariat or the contradictory groups. The story of AKM as a dispositive or a regulatory apparatus demonstrates how space itself is becoming a political medium, to transform the socio-political condition. The article aims to discuss the existence and demolishment of Atatürk Cultural Center by discussing the constructed and demolished building as a place of memory and a space of politics.

Keywords: space of politics, place of memory, atatürk cultural center, taksim square

Procedia PDF Downloads 76

Authors: Isari Pairoa, Proud Arunrangsiwed

Abstract:

Celebrity and brand mascot endorsement have been explored for more than three decades. Both endorsers can effectively transfer their reputation to corporate image and can influence the customers to purchase the product. However, there was little known about the mediators between the level of endorsement and its effect on buying behavior. The objective of the current study is to identify the gab of the previous studies and to seek possible mediators. It was found that consumer’s memory and identification are the mediators, of source credibility and endorsement effect. A future study should confirm the model of endorsement, which was established in the current study.

Keywords: product endorsement, memory, identification theory, source credibility, unintentional effect

Procedia PDF Downloads 221

Authors: Natalia Feruleva

Abstract:

The goal of this paper is to develop the fraud risk assessment model basing on both relational and financial data and test the impact of the relationships between Russian non-public companies on the likelihood of financial fraud commitment. Relationships mean various linkages between companies such as parent-subsidiary relationship and person-related relationships. These linkages may provide additional opportunities for committing fraud. Person-related relationships appear when firms share a director, or the director owns another firm. The number of companies belongs to CEO and managed by CEO, the number of subsidiaries was calculated to measure the relationships. Moreover, the dummy variable describing the existence of parent company was also included in model. Control variables such as financial leverage and return on assets were also implemented because they describe the motivating factors of fraud. To check the hypotheses about the influence of the chosen parameters on the likelihood of financial fraud, information about person-related relationships between companies, existence of parent company and subsidiaries, profitability and the level of debt was collected. The resulting sample consists of 160 Russian non-public firms. The sample includes 80 fraudsters and 80 non-fraudsters operating in 2006-2017. The dependent variable is dichotomous, and it takes the value 1 if the firm is engaged in financial crime, otherwise 0. Employing probit model, it was revealed that the number of companies which belong to CEO of the firm or managed by CEO has significant impact on the likelihood of financial fraud. The results obtained indicate that the more companies are affiliated with the CEO, the higher the likelihood that the company will be involved in financial crime. The forecast accuracy of the model is about is 80%. Thus, the model basing on both relational and financial data gives high level of forecast accuracy.

Keywords: financial fraud, fraud prediction, non-public companies, regression analysis, relational data

Procedia PDF Downloads 116

Authors: Iman Shabanzadeh

Abstract:

Over the last three decades, the main demands of the Iranian workforce have been focused on three areas: "The right to a decent wage", "The right to organize" and "The right to job security". In order to investigate and analyze this situation, the present study focuses on the component of job security. The purpose of the study is to figure out what mechanisms in Iran's Labor Law have led to the destabilization and undermining of workers' job security. The research method is descriptive-analytical. To collect information, library and document sources in the field of laws related to labor rights in Iran and, semi-structured interviews with experts have been used. In the data analysis stage, the qualitative content analysis method was also used. The trend analysis of the statistics related to the labor force situation in Iran in the last three decades shows that the employment structure has been facing an increase in the active population, but in the last decade, a large part of this population has been mainly active in the service sector, and contract-free enterprises, so a smaller share of this employment has insurance coverage and a larger share has underemployment. In this regard, the results of this study show that four contexts have been proposed as the main legal and executive mechanisms of labor instability in Iran, which are: 1) temporaryization of the labor force by providing different interpretations of labor law, 2) adjustment labor in the public sector and the emergence of manpower contracting companies, 3) the cessation of labor law protection of workers in small workshops and 4) the existence of numerous restrictions on the effective organization of workers. The theoretical conclusion of this article is that the main root of the challenges of the labor society and the destabilized workforce in Iran is the existence of structural inequalities in the field of labor security, whose traces can be seen in the legal provisions and executive regulations of this field.

Keywords: inequality, precariat, temporaryization, labor force, labor law

Procedia PDF Downloads 51

Authors: K. M. Anusha, R. Krishnaveni

Abstract:

Crossing a decade of the 21st century, the paradigm of human resources can be seen evolving with the strategic gene induced into it. There seems to be a radical shift descending as the corporate sector calls on its HR team to become strategic rather than administrative. This transferal eventually requires the metrics employed by these HR teams not to be just operationally reactive but to be aligned to an evidence-based strategic thinking. Realizing the growing need for a prescriptive metric model for effective HR analytics, this study has designed a conceptual framework for a basic metric model that can assist IT-HRM professionals to transition to a practice of evidence-based decision-making to enhance organizational performance.

Keywords: metric model, evidence based HR, HR analytics, strategic HR practices, IT sector

Procedia PDF Downloads 398

Authors: Wusu Conteh

Abstract:

Since the 1990s, neo-liberalization has become a global agenda. The free market ushered in an unprecedented drive by Multinational Corporations (MNCs) to secure mineral rights in resource-rich countries. Several governments in the Global South implemented a liberalized mining policy with support from the International Financial Institutions (IFIs). MNCs have maintained that voluntary Corporate Social Responsibility (CSR) has engendered socio-economic development in mining-affected communities. However, most resource-rich countries are struggling to transform the resources into sustainable socio-economic development. They are trapped in what has been widely described as the ‘resource curse.’ In an attempt to address this resource conundrum, the African Mining Vision (AMV) of 2009 developed a model on resource governance. The advent of the AMV has engendered the introduction of mandatory community development agreement (CDA) into the legal framework of many countries in Africa. In 2009, Sierra Leone enacted the Mines and Minerals Act that obligates mining companies to invest in Primary Host Communities. The study employs interviews and field observation techniques to explicate the dynamics of the CDA program. A total of 25 respondents -government officials, NGOs/CSOs and community stakeholders were interviewed. The study focuses on a case study of the Sierra Rutile CDA program in Sierra Leone. Extant scholarly works have extensively explored the resource curse and voluntary CSR. There are limited studies to uncover the mandatory CDA and its impact on socio-economic development in mining-affected communities. Thus, the purpose of this study is to explicate the impact of the CDA in Sierra Leone. Using the theory of change helps to understand how the availability of mandatory funds can empower communities to take an active part in decision making related to the development of the communities. The results show that the CDA has engendered a predictable fund for community development. It has also empowered ordinary members of the community to determine the development program. However, the CDA has created a new ground for contestations between the pre-existing local governance structure (traditional authority) and the newly created community development committee (CDC) that is headed by an ordinary member of the community.

Keywords: community development agreement, impact, mandatory, participation

Procedia PDF Downloads 115

Authors: Nadhia Maharany Siara, Muammal, Ilham Nurhakim, Rofifah Yusadi, M. Adie Putra Tanggara, I. Nyoman Suluh Wijaya

Abstract:

Urbanization in urban areas has impact to the demand of land use for housing, and it began to occur development in the high-density area called Kampung Kota. Kampung Kota grows and develops without planning or organically. The existence of Kampung Kota, becoming identity of the city development in Indonesia, gives self-identity to the city planning in Indonesia, but the existence of Kampung Kota in the development of the city in Indonesia is often considered as a source of environment, health, and social problems. This cause negative perception about the sustainability of Kampung Kota. This research aims to identify morphology and sustainability level of Kampung Kota in Polehan Sub-District, Blimbing District, Malang City. So far, there have not been many studies that define sustainability of Kampung Kota especially from the perspective of Kampung Kota morphology as a part of urban housing areas. This research took place in in Polehan Sub-District, Blimbing District, Malang City which is one of the oldest Kampung Kota in Malang City. Identification of the sustainability level in this research is done by defining the morphology of Kampung Kota in Polehan Sub-District, Blimbing District, Malang City with a descriptive approach to the observation case (Kampung Kota Polehan Sub-District). After that, definition of sustainability level is defined by quantifying the spatial structure by using the criteria from the new urbanism model which consist of buildings and populations density, compactness, diversity and mix land uses and sustainable transportation. In this case, the use of new urbanism model approach is very appropriate. New Urbanism is a design-driven strategy that is based on traditional forms to minimize urban sprawl in the suburbs. The result obtained from this study is the hometown of the level of sustainability in Polehan Sub-District, Blimbing District, Malang City of 3.2 and can be considered to have a good sustainability.

Keywords: Kampung Kota, new urbanism model, sustainability, urban morphology

Procedia PDF Downloads 284

Authors: Najla Alhkalaf

Abstract:

The focus of this study is answering the following question: How do e-government services in Bahrain support the productivity of SMEs? This study examines the current E-government function in enhancing SME productivity in Bahrain through analysing the efficiency of e- government by viewing its facilitators and barriers from the perspective of different stakeholders. The study aims to identify and develop best practice guidelines with the end-goal of creating a standardised channel of communication between e-government and SMEs that fulfil the requirement of SME owners, and thus achieve the prime objective of e-government. E-government services for SMEs have been offered in Bahrain since 2005. However, the current services lack the required mechanism for SMEs to fully take advantage of these services because of lagging communication between service provider and end-user. E-government employees believe that a lack of awareness and trust are the main stumbling block, whereas the SME owners believe that there is a lack of sufficiency in the content and efficiency provided through e- services. A questionnaire has been created based on a pilot study that highlighted the main indicators of e-government efficiency and SMEs productivity as well as previous studies conducted on this subject. This allowed for quantitative data to be extracted. Also interviews were conducted with SME owners and government employees from both case studies, which formed the qualitative data for this study. The findings portray that both the service provider and service receiver largely agree on the existence of most of the technical and administrative barriers. However, the data reflects a level of dissatisfaction from the SME side, which contradicts with the perceived level of satisfaction from the government employees. Therefore, the data supports the argument that assures the existence of a communication gap between stakeholders. To this effect, this research would help build channels of communication between stakeholders, and then induces a plan unlocking the potential of e-government application. The conclusions of this study will help devise an optimised E-government strategy for Bahrain.

Keywords: e-government, SME, e-services, G2B, government employees' perspective, entrepreneurs' perspective, enterprise

Procedia PDF Downloads 229

Authors: S. Jigna, K. Nanda Kumar, T. Anna

Abstract:

Being a major contributor to the Indian economy and a critical facilitator for the country’s digital India vision, the Indian telecommunications industry is also a major source of employment for the country. Since the last few years, the Indian telecommunication service providers (TSPs), however, are facing business challenges related to increasing competition, losses, debts, and decreasing revenue. The strategic use of digital technologies for a successful digital transformation has the potential to equip organizations to meet these business challenges. Despite an increased focus on digital transformation, the telecom service providers globally, including Indian TSPs, have seen limited success so far. The purpose of this research was thus to identify the factors that are critical for the digital transformation and to what extent they influence the successful digital transformation of the Indian TSPs. The literature review of more than 300 digital transformation-related articles, mostly from 2013-2019, demonstrated a lack of an empirical model consisting of factors for the successful digital transformation of the TSPs. This study theorizes a research framework grounded in multiple theories, and a research model consisting of 7 constructs that may be influencing business success during the digital transformation of the organization was proposed. The questionnaire survey of senior managers in the Indian telecommunications industry was seeking to validate the research model. Based on 294 survey responses, the validation of the Structural equation model using the statistical tool ADANCO 2.1.1 was found to be robust. Results indicate that Digital Capabilities, Digital Strategy, and Corporate Level Data Strategy in that order has a strong influence on the successful Business Performance, followed by IT Function Transformation, Digital Innovation, and Transformation Management respectively. Even though Digital Organization did not have a direct significance on Business Performance outcomes, it had a strong influence on IT Function Transformation, thus affecting the Business Performance outcomes indirectly. Amongst numerous practical and theoretical contributions of the study, the main contribution for the Indian TSPs is a validated reference for prioritizing the transformation initiatives in their strategic roadmap. Also, the main contribution to the theory is the possibility to use the research framework artifact of the present research for quantitative validation in different industries and geographies.

Keywords: corporate level data strategy, digital capabilities, digital innovation, digital strategy

Procedia PDF Downloads 124

Authors: J. Becker, R. Arnold

Abstract:

The design of distribution logistics has a decisive impact on a company's logistics costs and performance. Hence, such solutions make an essential contribution to corporate success. This article describes a decision support system for analyzing the potential of distribution logistics in terms of logistics costs and performance. In contrast to previous procedures of business process re-engineering (BPR), this method maps distribution logistics holistically under variable distribution structures. Combined with qualitative measures the decision support system will contribute to a more efficient design of distribution logistics.

Keywords: decision support system, distribution logistics, potential analyses, supply chain management

Procedia PDF Downloads 401

Authors: Opemiposi Adegbulu

Abstract:

Conflicts of interest is an elusive, diverse and engaging subject, a cross-cutting problem of governance; all levels of governance, ranging from local to global, public to corporate or financial sectors. In all these areas, its mismanagement could lead to the distortion of decision-making processes, corrosion of trust and the weakening of administration. According to Professor Peters, an expert in the area, conflict of interest, a problem at the root of many scandals has “become a pervasive ethical concern in our professional, organisational, and political life”. Conflicts of interest corrode trust, and like in the public sector, trust is mandatory for the market, consumers/clients, shareholders and other stakeholders in the private sector. However, conflicts of interest in the private sector are distinct and must be treated in like manner when regulatory efforts are made to address them. The research looks at identifying conflicts of interest in the private sector and differentiating them from those in the public sector. The public interest is submitted as a criterion which allows for such differentiation. This is significant because it would for the use of tailor-made or sector-specific approaches to addressing this complex issue. This is conducted through extensive review of literature and theories on the definition of conflicts of interest. This study will employ theoretical, doctrinal and comparative methods. The nature of conflicts of interest in the private sector will be explored, through an analysis of the public sector where the notion of conflicts of interest appears more clearly identified, reasons, why they are of business ethics concern, will be advanced, and then, once again, looking at public sector solutions and other solutions, the study will identify ways of mitigating and managing conflicts in the private sector. An exploration of public sector conflicts of interest and solutions will be carried out because the typologies of conflicts of interest in both sectors appear very similar at the core and thus, lessons can be learnt with regards to the management of these issues in the private sector. Conflicts of interest corrode trust, and like in the public sector, trust is mandatory for the market, consumers/clients, shareholders and other stakeholders in the private sector. This research will then focus on some specific challenges to understanding and identifying conflicts of interest in the private sector; origin, diverging theories, the psychological barrier to the definition, similarities with public sector conflicts of interest due to the notions of corrosion of trust, ‘being in a particular kind of situation,’ etc. The notion of public interest will be submitted as a key element at the heart of the distinction between public sector and private sector conflicts of interests. It will then be proposed that the appreciation of the notion of conflicts of interest differ according to sector, country to country, based on the public interest test, using the United Kingdom (UK), the United States of America (US), France and the Philippines as illustrations.

Keywords: conflicts of interest, corporate governance, global governance, public interest

Procedia PDF Downloads 389

Authors: Stefano Pelaggi

Abstract:

The research is focused on youth labor and mobility in Berlin. Mobility has become a common denominator in our daily lives but it does not primarily move according to monetary incentives. Labor, knowledge and leisure overlap on this point as cities are trying to attract people who could participate in production of the innovations while the new migrants are experiencing the lifestyle of the host cities. The research will present the project of empirical study focused on Italian workers in the digital industry in Berlin, trying to underline the connection between pleasure, leisure with the choice of life abroad. Berlin has become the epicenter of the European Internet start-up scene, but people suitable to work for digital industries are not moving in Berlin to make a career, most of them are attracted to the city for different reasons. This point makes a clear exception to traditional migration flows, which are always originated from a specific search of employment opportunities or strong ties, usually families, in a place that could guarantee success in finding a job. Even the skilled migration has always been originated from a specific need, finding the right path for a successful professional life. In a society where the lack of free time in our calendar seems to be something to be ashamed, the actors of youth mobility incorporate some categories of experiential tourism within their own life path. Professional aspirations, lifestyle choices of the protagonists of youth mobility are geared towards meeting the desires and aspirations that define leisure. While most of creative work places, in particular digital industries, uses the category of fun as a primary element of corporate policy, virtually extending the time to work for the whole day; more and more people around the world are deciding their path in life, career choices on the basis of indicators linked to the realization of the self, which may include factors like a warm climate, cultural environment. All indicators that are usually eradicated from the hegemonic approach to labor. The interpretative framework commonly used seems to be mostly focused on a dualism between Florida's theories and those who highlight the absence of conflict in his studies. While the flexibility of the new creative industries is minimizing leisure, incorporating elements of leisure itself in work activities, more people choose their own path of life by placing great importance to basic needs, through a gaze on pleasure that is only partially driven by consumption. The multi localism is the co-existence of different identities and cultures that do not conflict because they reject the bind on territory. Local loses its strength of opposition to global, with an attenuation of the whole concept of citizenship, territory and even integration. A similar perspective could be useful to search a new approach to all the studies dedicated to the gentrification process, while studying the new migrations flow.

Keywords: brain drain, digital industry, leisure and gentrification, multi localism

Procedia PDF Downloads 240

Authors: Sayyed Mohammed Rafi

Abstract:

Phytolith studies were carried out for the intrabasaltic bole beds occurring in the western part of the Deccan Volcanic Province. This preliminary study indicates the presence of multiform phytoliths both in red and green boles. Red bole indicates well preserved elongate phytoliths from Acanthaceae plants while bulky Bulliform phytoliths mainly from Pleioblastus/ Andropogonea/reeds plants. Degeneration of few phytoliths from red bole indicates either leaching/etching or some other activity that is responsible for such post-preservation conditions. Phytoliths from the green bole, however, seem to be well preserved as compared to those from the red bole. The phytoliths from green bole are mainly of Festucoid types (especially small square and rectangular types) indicating the presence of Chrysobalanaceae type of vegetation followed by elongate phytoliths from Acanthaceae plant types. The Multiform Trichomes seems to be derived from Panicoid/Andropogonoid/Burseraceae/Fabaceae while Bulliforms from Pleioblastus/Andropogonea/reeds. Presences of silicified woody elements from both red and green boles indicate the presence of dicotyledonous plants which could have been in the form of small shrubs. The degenerated phytoliths in red bole suggest leaching/etching or higher intensity of weathering suggesting the existence of well-drained conditions during its formation that enhanced the leaching activity while the presence of well-preserved phytoliths in green bole point towards the existence of damp and desiccated conditions during its formation. The prevalence of dry condition during red bole formation could suggest their formation under higher temperature as compared to green bole. Based on the phytolith analysis it is too early to comment on the palaeoclimates which could have prevailed during the bole bed formations. However a detailed micromorphological, as well as phytolith analysis of more samples, can throw light on the palaeoenvironmental conditions as well as the biological activity during their formation.

Keywords: Deccan volcanic province, intrabasaltic bole beds, palaeoclimate, phytoliths

Procedia PDF Downloads 237

Authors: Renuka H. Deshmukh, Snehal Nifadkar, Anil P. Dongre

Abstract:

The research study aims to analyze the financial performance of the companies associated with CDM projects implemented in India from 2001 to 2014 by calculating net profit with and without CDM revenue. Further the study also highlights the Year-wise and sector-wise lending to CDM projects in India as well as in the state of Maharashtra. The study further aims to examine the year-wise trend of Certified Emission Reductions (CER) issued by the CDM projects implemented in Maharashtra from 2001-2014. The study as well analyses the responses of selected corporate with respect to the challenges in implementing and obtaining finance from commercial banks.

Keywords: adaptation costs, internal rate of return, mitigation, vulnerability, CER

Procedia PDF Downloads 342

Authors: Mohamed Montassar Ben Slama, Mohamed Fadel Ladeb, Mohamed Ghanmi, Mohamed Ben Youssef, Fouad Zargouni

Abstract:

The salt province Basin in Northern Tunisia is a complex of late Triassic to Early Cretaceous rift and sag basins which was inverted during the Tertiary folding. The deposition of evaporitic sediments during the Late Triassic times played a major role in the subsequent tectonic evolution of the basin. Within southern tethyan passive marge, the ductile salt mass shown early mobilization, vertical transport and withdrawal of the evaporites. These movements influenced the sedimentation during the late Jurassic and Early Cretaceous. The evaporites also influenced deformation during the inversion of the basin and the development of the Tertiary and Quaternary folding. In the studied area, the biostratigraphic and tectonic map analysis of the region of Jebel el Asoued / Ragoubet el Mahjbia can resolve between the hypotheses of the diapiric intrusion of the Triassic salt and the lateral spreading of the Triassic salt as salt ‘glacier’. Also the variation in thickness and facies of the Aptian sediments demonstrates the existence of continental rise architecture at the Aptian time. The observation in a mappable outcrop of the extension segment of the graben fault of Bou Arada on the one hand confirms the existence of a Cretaceous extensive architecture and the tectonic inversion during the Tertiary time has not filled the main game distension. The extent of our observations of Triassic/Aptian and Triassic/Early Campanian contacts, we propose a composite salt ‘glacier’ model as the structures recorded in the Gulf of Mexico in the subsurface and in the Ouenza east Algeria and in Tunisia within Fedj el Adoum, Touiref-Nebeur and Jebel Ech Cheid in the outcrops.

Keywords: Cretaceous rift, salt ‘glassier’, tertiary folding, Tunisia

Procedia PDF Downloads 372

Authors: Birce Boga Bakirli

Abstract:

In this paper, we investigate ideas on human capital development and management in industries. We structured a model to be able to gather the data from the interviews conducted with worker, specialists and owners of companies. Different aspects of the situation are found in these interviews, and we used the information to model the benefit of the business owners and workers perspectives. These are modelled as a bi-level programming problem. Several instances of the generic cases are solved. The results show the importance of education within and out of the company for workers, and it returns for the company.

Keywords: bi-level programming, corporate strategy, cost tradeoffs, human capital, mixed integer programming, Stackelberg game, supplier relations, strategic planning

Procedia PDF Downloads 349

Authors: Feddaoui Amina

Abstract:

Through this study we will try to shed light on the theoretical framework proposed for understanding creative accounting as a financial numbers game and one of the most important techniques of accounts manipulation, its main actors and its practices. We will discover the role of the modified Jones model (1995) in detecting creative accounting practices using discretionary accruals. Finally we will try to confirm the importance and the need to address this type of practices using corporate governance as a main control system and an important defense line to reduce these dangerous accounts manipulation.

Keywords: financial numbers game, creative accounting, modified Jones model, accounts manipulation

Procedia PDF Downloads 466

Authors: Mohammad Mahdi Mozaffari, Mehdi Ajalli, Delaram Jafargholi

Abstract:

The main purpose of this study is to investigate the impact of the system of ERP (Enterprise Resource Planning) and SCM (Supply Chain Management) on the competitive advantage and performance of Mamot Company. The methods for collecting information in this study are library studies and field research. A questionnaire was used to collect the data needed to determine the relationship between the variables of the research. This questionnaire contains 38 questions. The direction of the current research is applied. The statistical population of this study consists of managers and experts who are familiar with the SCM system and ERP. Number of statistical society is 210. The sampling method is simple in this research. The sample size is 136 people. Also, among the distributed questionnaires, Reliability of the Cronbach's Alpha Cronbach's Questionnaire is evaluated and its value is more than 70%. Therefore, it confirms reliability. And formal validity has been used to determine the validity of the questionnaire, and the validity of the questionnaire is confirmed by the fact that the score of the impact is greater than 1.5. In the present study, one variable analysis was used for central indicators, dispersion and deviation from symmetry, and a general picture of the society was obtained. Also, two variables were analyzed to test the hypotheses; measure the correlation coefficient between variables using structural equations, SPSS software was used. Finally, multivariate analysis was used with statistical techniques related to the SPLS structural equations to determine the effects of independent variables on the dependent variables of the research to determine the structural relationships between the variables. The results of the test of research hypotheses indicate that: 1. Supply chain management practices have a positive impact on the competitive advantage of the Mammoth industrial complex. 2. Supply chain management practices have a positive impact on the performance of the Mammoth industrial complex. 3. Planning system Organizational resources have a positive impact on the performance of the Mammoth industrial complex. 4. The system of enterprise resource planning has a positive impact on Mamot's competitive advantage. 5.The competitive advantage has a positive impact on the performance of the Mammoth industrial complex 6.The system of enterprise resource planning Mamot Industrial Complex Supply Chain Management has a positive impact. The above results indicate that the system of enterprise resource planning and supply chain management has an impact on the competitive advantage and corporate performance of Mamot Company.

Keywords: enterprise resource planning, supply chain management, competitive advantage, Mamot company performance

Procedia PDF Downloads 86

Authors: Minhas Alam, Muhammad Hidayat Rasool, Mohsin Khurshid, Bilal Aslam

Abstract:

The genus Acinetobacter has emerged as a significant concern in hospital-acquired infections, particularly due to the versatility of Acinetobacter baumannii in causing nosocomial infections. The organism's remarkable metabolic adaptability allows it to thrive in various environments, including the environment, animals, and humans. However, the extent of antimicrobial resistance in Acinetobacter species from veterinary settings, especially in developing countries like Pakistan, remains unclear. This study aimed to isolate and characterize Acinetobacter spp. from veterinary settings in Punjab, Pakistan. A total of 2,230 specimens were collected, including 1,960 samples from veterinary settings (nasal and rectal swabs from dairy and beef cattle), 200 from the environment, and 70 from human clinical settings. Isolates were identified using routine microbiological procedures and confirmed by polymerase chain reaction (PCR). Antimicrobial susceptibility was determined by the disc diffusion method, and minimum inhibitory concentration (MIC) was measured by the micro broth dilution method. Molecular techniques, such as PCR and DNA sequencing, were used to screen for antimicrobial-resistant determinants. Genetic diversity was assessed using standard techniques. The results showed that the overall prevalence of A. baumannii in cattle was 6.63% (65/980). However, among cattle, a higher prevalence of A. baumannii was observed in dairy cattle, 7.38% (54/731), followed by beef cattle, 4.41% (11/249). Out of 65 A. baumannii isolates, the carbapenem resistance was found in 18 strains, i.e. 27.7%. The prevalence of A. baumannii in nasopharyngeal swabs was higher, i.e., 87.7% (57/65), as compared to rectal swabs, 12.3% (8/65). Class D β-lactamases genes blaOXA-23 and blaOXA-51 were present in all the CRAB from cattle. Among carbapenem-resistant isolates, 94.4% (17/18) were positive for class B β-lactamases gene blaIMP, whereas the blaNDM-1 gene was detected in only one isolate of A. baumannii. Among 70 clinical isolates of A. baumannii, 58/70 (82.9%) were positive for the blaOXA-23-like gene, and 87.1% (61/70) were CRAB isolates. Among all clinical isolates of A. baumannii, blaOXA-51-like gene was present. Hence, the co-existence of blaOXA-23 and blaOXA-51 was found in 82.85% of clinical isolates. From the environmental settings, a total of 18 A. baumannii isolates were recovered; among these, 38.88% (7/18) strains showed carbapenem resistance. All environmental isolates of A. baumannii harbored class D β-lactamases genes, i.e., blaOXA-51 and blaOXA-23 were detected in 38.9% (7/18) isolates. Hence, the co-existence of blaOXA-23 and blaOXA-51 was found in 38.88% of isolates. From environmental settings, 18 A. baumannii isolates were recovered, with 38.88% showing carbapenem resistance. All environmental isolates harbored blaOXA-51 and blaOXA-23 genes, with co-existence in 38.88% of isolates. MLST results showed ten different sequence types (ST) in clinical isolates, with ST 589 being the most common in carbapenem-resistant isolates. In veterinary isolates, ST2 was most common in CRAB isolates from cattle. Immediate control measures are needed to prevent the transmission of CRAB isolates among animals, the environment, and humans. Further studies are warranted to understand the mechanisms of antibiotic resistance spread and implement effective disease control programs.

Keywords: Acinetobacter baumannii, carbapenemases, drug resistance, MSLT

Procedia PDF Downloads 61

Authors: A. O. Oluwajobi, O. A. Falusi, N. A. Zubbair, T. Owoeye, F. Ladejobi, M. C. Dangana, A. Abubakar

Abstract:

The technology of mobile telephony has positively enhanced human life and reports on the bio safety of the radiation from their antennae have been contradictory, leading to serious litigations and violent protests by residents in several parts of the world. The crave for more information, as requested by WHO in order to resolve this issue, formed the basis for this study on the effect of the radiation from 900 MHz GSM antenna on the DNA of Hibiscus sabdariffa. Seeds of H. sabdariffa were raised in pots placed in three replicates at 100, 200, 300 and 400 metres from the GSM antennae in three selected test locations and a control where there was no GSM signal. Temperature (˚C) and the relative humidity (%) of study sites were measured for the period of study (24 weeks). Fresh young leaves were harvested from each plant at two, eight and twenty-four weeks after sowing and the DNA extracts were subjected to RAPD-PCR analyses. There were no significant differences between the weather conditions (temperature and relative humidity) in all the study locations. However, significant differences were observed in the intensities of radiations between the control (less than 0.02 V/m) and the test (0.40-1.01 V/m) locations. Data obtained showed that DNA of samples exposed to rays from GSM antenna had various levels of distortions, estimated at 91.67%. Distortions occurred in 58.33% of the samples between 2-8 weeks of exposure while 33.33% of the samples were distorted between 8-24 weeks exposure. Approximately 8.33% of the samples did not show distortions in DNA while 33.33% of the samples had their DNA damaged twice, both at 8 and at 24 weeks of exposure. The study showed that radiation from the 900 MHz GSM antenna is potent enough to cause distortions to DNA of H. sabdariffa even within 2-8 weeks of exposure. DNA damage was also independent of the distance from the antenna. These observations would qualify emissions from GSM mast as environmental hazard to the existence of plant biodiversities and all life forms in general. These results will trigger efforts to prevent further erosion of plant genetic resources which have been threatening food security and also the risks posed to living organisms, thereby making our environment very safe for our existence while we still continue to enjoy the benefits of the GSM technology.

Keywords: damage, DNA, GSM antenna, radiation

Procedia PDF Downloads 332

Authors: Renaud Gaucher

Abstract:

Research on happiness has developed significantly in the past fifty years and economics and the political science are starting to be influenced by advances in the field. Until recently, finance has stayed outside this movement. The goal of our research is to integrate finance into this movement conceptually. We explain the why, the what and the how of the finance of happiness. We then study the relationship between corporate finance and happiness. We discuss the optimization of the relationship between the financial performance of a firm and the happiness at work of its employees, and the reduction of financial risk by developing goods that foster the happiness of their users. Finally we look at the development of happiness investment funds, that is investment funds founded on happiness research, and the best ways to share risks and earnings to build a happier society.

Keywords: finance, happiness, investment fund, risk

Procedia PDF Downloads 185

Authors: Shai Sarussi

Abstract:

Suppose F is a field with valuation v and valuation domain Oᵥ, and R is an Oᵥ-algebra. It is known that there exists a filter quasi-valuation on R; the existence of a quasi-valuation yields several important connections between Oᵥ and R, in particular with respect to their prime spectra. In this paper, the notion of a module valuation is introduced. It is shown that any torsion-free module over Oᵥ has an induced module valuation. Moreover, several results connecting the filter quasi-valuation and module valuations are presented.

Keywords: valuations, quasi-valuations, prime spectrum, algebras over valuation domains

Procedia PDF Downloads 217

Authors: Miriam Sosa-Díaz, Faustino Sánchez-Garduño

Abstract:

In population dynamics the study of both, the abundance and the spatial distribution of the populations in a given habitat, is a fundamental issue a From ecological point of view, the determination of the factors influencing such changes involves important problems. In this paper a mathematical model to describe the temporal dynamic and the spatiotemporal dynamic of the interaction of three populations (pollinators, plants and herbivores) is presented. The study we present is carried out by stages: 1. The temporal dynamics and 2. The spatio-temporal dynamics. In turn, each of these stages is developed by considering three cases which correspond to the dynamics of each type of interaction. For instance, for stage 1, we consider three ODE nonlinear systems describing the pollinator-plant, plant-herbivore and plant-pollinator-herbivore, interactions, respectively. In each of these systems different types of dynamical behaviors are reported. Namely, transcritical and pitchfork bifurcations, existence of a limit cycle, existence of a heteroclinic orbit, etc. For the spatiotemporal dynamics of the two mathematical models a novel factor are introduced. This consists in considering that both, the pollinators and the herbivores, move towards those places of the habitat where the plant population density is high. In mathematical terms, this means that the diffusive part of the pollinators and herbivores equations depend on the plant population density. The analysis of this part is presented by considering pairs of populations, i. e., the pollinator-plant and plant-herbivore interactions and at the end the two mathematical model is presented, these models consist of two coupled nonlinear partial differential equations of reaction-diffusion type. These are defined on a rectangular domain with the homogeneous Neumann boundary conditions. We focused in the role played by the density dependent diffusion term into the coexistence of the populations. For both, the temporal and spatio-temporal dynamics, a several of numerical simulations are included.

Keywords: bifurcation, heteroclinic orbits, steady state, traveling wave

Procedia PDF Downloads 294

Authors: Yuhang Wang

Abstract:

As energy is vital to industrial productivity and human existence, ensuring energy security becomes a critical government responsibility. The Chinese government has implemented the energy transition to safeguard China’s energy security. Throughout this progression, the Chinese government has faced numerous obstacles. This article seeks to describe the causes of China’s energy transition barriers and the steps taken by the Chinese government to overcome them.

Keywords: energy transition, energy market, fragmentation, path dependency

Procedia PDF Downloads 92

Authors: Matthew Morey, Aron Gottesman

Abstract:

This paper examines the relationship between mutual fund governance and the activeness of equity mutual funds. Using a fund’s corporate culture as a proxy for its governance and controlling for other variables, we find that funds with the better governance are significantly more active than other funds. Further, we find the probability of finding a highly active fund increases significantly as the governance of the fund improves. We also find some evidence that the probability of finding a closet index fund increases as the governance of the fund declines. These results demonstrate that mutual fund governance should be considered carefully when making mutual fund investment decisions.

Keywords: active, share, mutual funds, economics

Procedia PDF Downloads 330