Search results for: OECD’s principles on budgetary governance

Authors: My Linh Hoang, Van Dung Hoang

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Environmental, Social, and Governance (ESG) factors have become a focus for companies globally, as businesses are now focusing on long-term sustainable goals rather than only operating for the goals of profit maximization. According to recent research, in several countries, companies have shown positive results in their financial performance by improving their ESG performance. The construction industry is one of the most crucial components of social and economic development; as a result, considerations for ESG factors are becoming more and more essential for companies in this sector. In Vietnam, the construction industry has been growing rapidly in recent years; however, it has yet to be discussed and studied extensively in Vietnam how ESG factors create impacts on corporate financial performance in general and construction corporations’ financial performance in particular. This research aims to examine the relationship between ESG factors and financial indicators in construction companies from 2011 to 2021 through panel data analysis of 75 listed construction companies in Vietnam and to provide insights into how these companies can better integrate ESG considerations into their operations to enhance their financial performance. The data was analyzed through 3 main methods: descriptive statistics, correlation coefficient analysis applied to all dependent, explanatory and control variables, and panel data analysis method. In panel data analysis, the study uses the fixed effects model (FEM) and random effects model (REM). The Hausman test will be used to select which model is suitable to be used. The findings indicate that maintaining a strong commitment to ESG principles can have a positive impact on financial performance. Finally, FGLS estimation will be performed when the problem of autocorrelation and variable variance appears in the model. This is significant for all parties involved, including investors, company managers, decision-makers, and industry regulators.

Keywords: ESG, financial performance, construction company, Vietnam

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Authors: Chrysthia Papacleovoulou

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The era of de-regulation, off-shore and tax haven jurisdictions, and shelf companies has come to an end. The usage of complex corporate structures involving trust instruments, special purpose vehicles, holding-subsidiaries in offshore haven jurisdictions, and taking advantage of tax treaties is soaring. States which raced to introduce corporate friendly legislation, tax incentives, and creative international trust law in order to attract greater FDI are now faced with regulatory challenges and are forced to revisit the corporate form and its tax treatment. The fiduciary services industry, which dominated over the last 3 decades, is now striving to keep up with the new regulatory framework as a result of a number of European and international legislative measures. This article considers the challenges to the company and the corporate form as a result of the legislative measures on tax planning and tax avoidance, CRS reporting, FATCA, CFC rules, OECD’s BEPS, the EU Commission's new transparency rules for intermediaries that extends to tax advisors, accountants, banks & lawyers who design and promote tax planning schemes for their clients, new EU rules to block artificial tax arrangements and new transparency requirements for financial accounts, tax rulings and multinationals activities (DAC 6), G20's decision for a global 15% minimum corporate tax and banking regulation. As a result, states are found in a race of over-regulation and compliance. These legislative measures constitute a global up-side down tax-harmonisation. Through the adoption of the OECD’s BEPS, states agreed to an international collaboration to end tax avoidance and reform international taxation rules. Whilst the idea was to ensure that multinationals would pay their fair share of tax everywhere they operate, an indirect result of the aforementioned regulatory measures was to attack private clients-individuals who -over the past 3 decades- used the international tax system and jurisdictions such as Marshal Islands, Cayman Islands, British Virgin Islands, Bermuda, Seychelles, St. Vincent, Jersey, Guernsey, Liechtenstein, Monaco, Cyprus, and Malta, to name but a few, to engage in legitimate tax planning and tax avoidance. Companies can no longer maintain bank accounts without satisfying the real substance test. States override the incorporation doctrine theory and apply a real seat or real substance test in taxing companies and their activities, targeting even the beneficial owners personally with tax liability. Tax authorities in civil law jurisdictions lift the corporate veil through the public registries of UBO Registries and Trust Registries. As a result, the corporate form and the doctrine of limited liability are challenged in their core. Lastly, this article identifies the development of new instruments, such as funds and private placement insurance policies, and the trend of digital nomad workers. The baffling question is whether industry and states can meet somewhere in the middle and exit this over-regulation frenzy.

Keywords: company, regulation, TAX, corporate structure, trust vehicles, real seat

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Authors: Thusitha B. Abeysekara, M. A. Nihal Chandrathilake

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The aim of this research is to examine the legal mechanism of resolving maritime disputes by arbitration, and it would be a reference point on the analysis of USA approaches. In doing so, the research aims to analyse the relevant legal principles in the context of current maritime arbitration practices in selected jurisdictions. The research also aims to analyse the advantages and applicability of arbitration in maritime dispute settlements over the litigation and further approaches the role of specialist maritime arbitration institutes in the USA and the position of international merchant organizations in maritime arbitration. Further, research values the legislative aspects of maritime arbitration. The study would evaluate the contemporary issues in maritime arbitration practices in the USA and further analyses the statistical information on maritime arbitration. Finally, the research made remarks to often parallel consequence in USA legal systems in maritime arbitration and despite the fundamental divergences of the applicable principles and practices of maritime arbitration. The research finally suggests the doctrine should reshape with equitable remedies and international maritime arbitration practices with its institutional impact rather than using as statutory rules related maritime arbitration.

Keywords: arbitration, international shipping, maritime dispute, New York convention

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Authors: Zeineb Yousse, Fakher Kharrat

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Mosaic is a part of a broad universal cultural heritage; sometimes it represents a rather essential source for the researches on the everyday life of some of the previous civilizations. Tunisia has one of the finest and largest collections of mosaics in the world, which is essentially exhibited in the Museums of Bardo and Sousse. Restored and reconstituted, they bear witnesses to hard work. Our paper deals with the discipline of conservation of Roman mosaics based on the proceedings of the workshop of the Museum of Sousse. Thus, we highlight two main objectives. In the first place, it is a question of revealing the techniques adopted by professionals to handle mosaics and to which school of conservation these techniques belong. In the second place, we are going to interpret the works initiated to preserve the archaeological heritage in order to protect it in present time and transmit it to future generations. To this end, we paid attention to four Roman mosaics currently exhibited in the Museum of Sousse. These Mosaics show different voids or gaps at the level of their surfaces and the method used to fill these gaps seems to be interesting to analyze. These mosaics are known under the names of: Orpheus Charming the Animals, Gladiator and Bears, Stud farm of Sorothus and finally Head of Medusa. The study on the conservation passes through two chained phases. We start with a small historical overview in order to gather information related to the original location, the date of its composition as well as the description of its image. Afterward, the intervention process is analyzed by handling three complementary elements which are: diagnosis of the existing state, the study of the medium processing and the study of the processing of the tesselatum surface which includes the pictorial composition of the mosaic. Furthermore, we have implemented an evaluation matrix with six operating principles allowing the assessment of the appropriateness of the intervention. These principles are the following: minimal intervention, reversibility, compatibility, visibility, durability, authenticity and enhancement. Various accumulated outcomes are pointing out the techniques used to fill the gaps as well as the level of compliance with the principles of conservation. Accordingly, the conservation of mosaics in Tunisia is a practice that combines various techniques without really arguing about the choice of a particular theory.

Keywords: conservation, matrix, museum of Sousse, operating particular theory, principles, Roman mosaics

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Authors: Claudio Calosi, Damiano Costa, Paolo Natali

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Determination is the relation that holds between certain kinds of properties, determinables – such as “being colored”, and others, determinates – such as “being red”. Subordination is the relation that holds between genus properties – such as “being an animal”, and others, species properties – such as “being human”'. It is widely held that Determination and Subordination share important similarities, yet also crucial differences. But what grounds such similarities and differences? This question is hardly ever addressed. The present paper provides the first step towards filling this gap in the literature. It argues that a locational theory of instantiation, roughly the view that to have a property is to occupy a location in quality space, holds the key for such an answer. More precisely, it argues that both principles of Determination and Subordination are just examples of more general principles of location. Consider Determination. The principle that everything that has a determinate has a determinable boils down to the claim that everything that has a precise location in quality space is in quality space – an eminently reasonable principle. The principle that nothing can have two determinates (at the same level of determination) boils down to the principle that nothing can be “multilocated” in quality space. In effect, the following provides a “translation table” between principles of location and determination: LOCATION DETERMINATION Functionality At Most One Determination Focus At Most One Determination & Requisite Determination* Exactness Requisite Determination* Super-Exactness Requisite Determination Exactitude Requisite Determination Converse-Exactness Determinable Inehritance This grounds the similarity between Determination and Subordination. What about the differences? The paper argues that the differences boil down to the mereological structure of the regions that are occupied in quality space, in particular whether they are simple or complex. The key technical detail is that Determination and Subordination induce a “set-theoretic rooted tree” structure over the domain of properties. Interestingly, the analysis also provides a possible justification for the Aristotelian claim that being is not a genus property – an argument that the paper develops in some detail.

Keywords: determinables/determinates, genus/species, location, Aristotle on being is not a genus

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Authors: Tina Melkoshvili

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Drastic development of information and communication technologies in Georgia has led to the necessity of launching conceptually new, effective, flexible, transparent and society oriented form of government that is e-government. Through applying information technologies, the electronic system enables to raise the efficacy of state governance and increase citizens’ participation in the process. Focusing on the topic of e-government allows us to analyze success stories, attributed benefits and, at the same time, observes challenges hampering the government development process. There are number of methodologies elaborated to study the conditions in the field of electronic governance. They enable us to find out if the government is ready to apply broad opportunities of information and communication technologies and if the government is apt to improve the accessibility and quality of delivering mainly social services. This article seeks to provide comparative analysis of widely spread methodologies used for Electronic government projects’ assessment. It has been concluded that applying current methods of assessment in Georgia is related to difficulties due to inaccessible data and the necessity of involving number of experts. The article presents new indicators for e-government development assessment that reflect efficacy of e-government conception realization in the regions of Georgia and enables to provide quantitative evaluation of regional e-government projects including all significant aspects of development.

Keywords: development methodology, e-government in Georgia, information and communication technologies, regional government

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Authors: Norah Salem Al Mosa

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This paper critically examines the ethical position of academic scholarship concerning "women in leadership" in Saudi Arabia, focusing on the context of the Saudi Vision 2030 initiative. While this vision places a strong emphasis on empowering women and increasing their presence in the workforce, women still face significant cultural, organisational, and personal barriers to leadership roles. The existing literature highlights the challenges Saudi women encounter, including the male guardianship system, and international perspectives add complexity to the issue. The debate among scholars about considering cultural context versus highlighting ongoing challenges is explored. The paper underscores that despite efforts to enhance women's representation in leadership positions, progress has been slow due to cultural norms, the absence of legal quotas, and limited access to education and professional development. It raises questions about the seriousness of research efforts and the government's commitment to gender equality in leadership roles, emphasising the need for increased academic scrutiny in this area. Ultimately, the paper aims to enhance understanding of the challenges and opportunities for women in leadership roles, their contributions to corporate governance in Saudi Arabia, and potential implications beyond its borders.

Keywords: female directors, gender diversity, women on executive positions, Saudi vision 2030

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Authors: Anandit Sachdev

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Auroville, a settlement in Tamil Nadu, India, is based on the principles of ‘human unity’as defined by Indian philosopher Sri Aurobindo. The settlement was conceptualized on these principles by Sri Aurobindo’s spiritual partner Mirra Alfassa, known as ‘The Mother’ to the Aurovillians. In common perception, the settlement is an experiment in achieving ‘human unity’ through sustainable living. Since its inception in late 1960s, the settlement has attracted people from a variety of nationalities, each understanding, seeking, and rendering ‘human unity’ in their own unique way. This multiplicity of inhabitation has created and continues to create complex and layered human and more-than-human geographies, which are collectively understood as Auroville. This essay builds on these multiple narratives of local metaphysical and every inhabitation of spiritual and philosophical ideas of Sri Aurobindo as rendered in materiality by the Mother. The research aims to assess how theseforms of everyday spirituality conflict, interact, and engage with the principles of Auroville. The research further aims to understands how, if at all, the diverse landscapes of social, cultural, and infrastructural conflictssynthesizewhen perceived through the lens of spirituality. The research does so by detailing the different forms of the built environment which evoke the transcendental and its underlying processes. While doing so, it aims to understand how different manifestations of interiority within the Aurovillian landscape tie back to the self and its entanglements. By analysing the settlement through a spiritual lens, the research ultimately ties together questions relating to the built environment and ontology and asks how each facilitates a continuous synthesis with the other. Lastly, the paper enquires if these ongoing processes of synthesis of built space and ontological entanglements are what can be conceptualized as ‘human unity’ as perceived by Sri Aurobindo himself.

Keywords: sacrality, sacred, spirituality, philosophy, Indian philosophy, auroville, India

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Authors: Temitayo Olaitan

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There is a growing concern about the quality of Nigerian tertiary education. This paper maintains that quality in tertiary education relates to the development of intellectual independence, which sharpens the minds of the individual and helps transform the society economically, socially and politically. However, the paper underscores underfunding as a critical challenge to the quality of teaching and learning in tertiary education. To this end, this paper emphasizes the role of internally generated revenue (IGR) and other alternative funding strategies (public-private partnership) as inevitable for quality tertiary education. This paper hinges on stakeholders approach as a means of ensuring quality teaching and learning in tertiary education. This paper recommends that school managers should seek professional and more efficient ways of developing their revenue generating systems. It also recommends that institutions should restructure to accommodate an alternative funding strategy such as private/corporate sponsorship to ensure that sustainable initiatives are created. The paper concludes that Nigerian government should come up with a policy on how private sectors should support in improving the quality of tertiary education through active participation in funding and physical facilities development in Nigerian higher institutions of learning.

Keywords: alternative funding, budgetary allocation, quality education, tertiary education

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Authors: Abootaleb Shirvani, Svetlozar Rachev

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ESG stands for Environmental, Social, and Governance and is a non-financial factor that investors use to specify material risks and growth opportunities in their analysis process. ESG ratings provide a quantitative measure of socially responsible investment, and it is essential to incorporate ESG ratings when modeling the dynamics of asset returns. In this article, we propose a triple subordinated Lévy process for incorporating numeric ESG ratings into dynamic asset pricing theory to model the time series properties of the stock returns. The motivation for introducing three layers of subordinator is twofold. The first two layers of subordinator capture the skew and fat-tailed properties of the stock return distribution that cannot be explained well by the existing Lévy subordinated model. The third layer of the subordinator introduces ESG valuation and incorporates numeric ESG ratings into dynamic asset pricing theory and option pricing. We employ the triple subordinator Lévy model for developing the ESG-valued stock return model, derive the implied ESG score surfaces for Microsoft, Apple, and Amazon stock returns, and compare the shape of the ESG implied surface scores for these stocks.

Keywords: ESG scores, dynamic asset pricing theory, multiple subordinated modeling, Lévy processes, option pricing

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Authors: Yongjian Du, Jinhua Sun, Kim M. Liew, Huahua Xiao

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Optimal allocation of emergency resources before a disaster is of great importance for emergency response. In reality, the pre-protection for a single critical node where accidents may occur is common. In this study, a model is developed to determine location and inventory decisions of multiple emergency resources among a set of candidate stations to minimize the total cost based on the constraints of budgetary and capacity. The total cost includes the economic accident loss which is accorded with probability distribution of time and the warehousing cost of resources which is increasing over time. A ratio is set to measure the degree of a storage station only serving the target node that becomes larger with the decrease of the distance between them. For the application of linear program, it is assumed that the length of travel time to the accident scene of emergency resources has a linear relationship with the economic accident loss. A computational experiment is conducted to illustrate how the proposed model works, and the results indicate its effectiveness and practicability.

Keywords: emergency response, integer linear program, multiple emergency resources, pre-allocation decisions, single potential accident node

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Authors: Partha Pratim Kalita

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As sound can be converted to light, light can also be deduced to sound. There are technologies to convert light to sound, but there are not many technologies related to the field where sound can be converted to a distinct vibrational sequence of light. Like the laws under which the principles of sound work, there are principles for the light to become quantum in nature. Thus, as we move from sound to the subtler aspects of light, we are moving from 3D to 5D. Either we will be making technologies of 3D in today’s world, or we will be really interested in making technologies of the 5D, depends on our understanding of how quantum 5D works. Right now, the entire world is talking about quantum, which is about the nature and behavior of subatomic particles, which is 5D. In practice, they are using metals and machines based on atomic structures. If we talk of quantum without taking note of the technologies of 5D and beyond, we will only be reinterpreting relative theories in the name of quantum. This paper, therefore, will explore the possibilities of moving towards quantum in its real essence with the Shoonya ecosystem (zero-point energy). In this context, the author shall highlight certain working models developed by him, which are currently in discussion with the Indian government.

Keywords: quantum mechanics, quantum technologies, healthcare, shoonya ecosystem, energy, human consciousness

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Authors: Yuval Reinfeld

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This paper explores the European Union’s expanding influence as a global regulatory power, particularly in the realms of legal, security, and privacy challenges within the digital landscape. As digital regulation becomes increasingly vital, the EU has positioned itself as a leading exporter of privacy and cybersecurity standards through landmark frameworks like the General Data Protection Regulation (GDPR), the Artificial Intelligence Act (AIA), and the Digital Services Act (DSA). These regulations have set global benchmarks, extending their influence well beyond Europe’s borders by shaping legal frameworks in third countries and guiding the development of global digital governance. Central to this regulatory diffusion is the European Court of Justice (CJEU), whose rulings consistently reinforce and extend the reach of EU standards on an international scale. Through mechanisms such as trade agreements, adequacy decisions, and multilateral cooperation, the EU has constructed a regulatory ecosystem that other jurisdictions increasingly adopt. This paper investigates key CJEU cases to illustrate how the EU’s legal instruments in privacy, security, and AI contribute to its role as a global standard-setter. By examining the intersection of digital governance, international law, and normative power, this research provides a thorough analysis of the EU’s regulatory impact on global privacy, cybersecurity, and AI frameworks.

Keywords: digital privacy, cybersecurity, GDPR, European Union Law, artificial intelligence, global normative power

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Authors: A. O. Mikhailov, N. I. Gerasimov, K. N. Morozov, I. V. Grachev

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The most advanced method of onboard equipment installation on the world shipbuilding practice is modular method, or modularization. The main idea of this is assembly of equipment, pipelines and hull structures in so called assembly units yet at the shopfloor. Those assembly units are thereafter loaded and installed inside the ship's hull. This allows to reduce labour intensiveness and significantly improve assembly quality, due to the fact that a good part of installation work is performed in the shops, instead of restricted onboard premises. Also, this method allows performing equipment installation at very early stages of hull erection. This practice is widely spread in naval submarines building. However, in merchant shipbuilding, equipment is installed mostly individually. To implement modular principles of equipment installation in designing and construction of civil ships and marine rigs, some new technologies are being developed in the following areas. The paper contains main principles and already achieved results in the above mentioned areas.

Keywords: assembly and installation technology, onboard equipment installation, large-scale assembly units, modular method

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Authors: R. M. R. Hussein

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Sustainable urban waterfront development is one of the most interesting phenomena of urban renewal in the last decades. However, there are still many cities whose visual image is compromised due to the lack of a sustainable urban waterfront development, which consequently affects the place of those cities globally. This paper aims to reimagine the role of waterfront areas in city design, with a particular focus on Egypt, so that they provide attractive, sustainable urban environments while promoting the continued aesthetic development of the city overall. This aim will be achieved by determining the main principles of a sustainable urban waterfront and its applications. This paper concentrates on sustainability assessment rating systems. A number of international case-studies, wherein a city has applied the basic principles for a sustainable urban waterfront and have made use of sustainability assessment rating systems, have been selected as examples which can be applied to the urban waterfronts in Egypt. This paper establishes the importance of developing the design of urban environments in Egypt, as well as identifying the methods of sustainability application for urban waterfronts.

Keywords: sustainable urban waterfront, green infrastructure, energy efficient, Cairo

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Authors: Yael Dubinsky, Orit Hazzan

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There is a constant need for hi-tech innovation to be decentralized to peripheral regions. This work describes how we applied design science research (DSR) principles to define what we refer to as the Sea of Galilee (SoG) method. The goal of the SoG method is to harness existing and new technological initiatives in peripheral regions to create a socio-technological network that can initiate and maintain hi-tech activities. The SoG method consists of a set of principles, a stakeholder network, and actual hi-tech business initiatives, including their infrastructure and practices. The three cycles of DSR, the Relevance, Design, and Rigor cycles, layout a research framework to sharpen the requirements, collect data from case studies, and iteratively refine the SoG method based on the existing knowledge base. We propose that the SoG method can be deployed by regional authorities that wish to be considered smart regions (an extension of the notion of smart cities).

Keywords: design science research, socio-technological initiatives, Sea of Galilee method, periphery stakeholder network, hi-tech initiatieves

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Authors: Dalia Suša Vugec, Vesna Bosilj Vukšić, Ljubica Milanović Glavan

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Business process management (BPM) is a well-known holistic discipline focused on managing business processes with the intention of achieving higher level of BPM maturity and better organizational performance. In recent period, traditional BPM faced some of its limitations like model-reality divide and lost innovation. Following latest trends, as an attempt to overcome the issues of traditional BPM, there has been an introduction of applying the principles of social software in managing business processes which led to the development of social BPM. However, there are not many authors or studies dealing with this topic so this study aims to contribute to that literature gap and to examine the link between the level of BPM maturity and the usage of social BPM. To meet these objectives, a survey within the companies with more than 50 employees has been conducted. The results reveal that the usage of social BPM is higher within the companies which achieved higher level of BPM maturity. This paper provides an overview, analysis and discussion of collected data regarding BPM maturity and social BPM within the observed companies and identifies the main social BPM principles.

Keywords: business process management, BPM maturity, process performance index, social BPM

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Authors: V. Yu. Volgutov, A. I. Orlova, S. A. Khainakov

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NaZr2(PO4)3 (NZP) and their structural analogues are characterized by a peculiar behaviors on heating – they have different expansion and contraction along different crystallographic directions due to specific arrangements of crystal structure in these compounds. An important feature of such structures is the ability to incorporate into their structural analogues wide variety of metal cations having different size and oxidation states, with different combinations and concentrations. These cations are located in different crystallographic non-equivalent positions of octahedral tetrahedral crystal framework as well as in inter-framework cavities. Through, due to iso- and hetero-valent isomorphism of the cations (and the anions) in NZP, it becomes possible to tuning the compositions and to obtain the compounds with ‘on a plan’ properties. For the design of compounds with low and ultra-low thermal expansion including those with tailored thermal expansion properties, the following crystallochemical principles it seems are promising: 1) Insertion into crystal M1 position the cations having different sizes and, 2) the variation in the composition of compounds, providing different occupation of crystal M1 position. Following these principles we have designed and synthesized the next NZP-type phosphates series: a) where radii of the cations in the M1 crystal position was varied: Zr1/4Zr2(PO4)3 - Th1/4Zr2(PO4)3 (series I); R1/3Zr2(PO4)3 where R= Nd, Eu, Er (series II), b) where the occupation of M1 crystal position was varied: Zr1/4Zr2(PO4)3-Er1/3Zr2(PO4)3 (series III) and Zr1/4Zr2(PO4)3-Sr1/2Zr2(PO4)3 (series IV). The thermal expansion parameters were determined over the range of 25-800ºC. For each series the minimum axial coefficient of thermal expansion αa = αb, αc and their anisotropy Δα = Iαa - αcI, 10-6 K-1 was found as next: -1.51, 1.07, 2.58 for Th1/4Zr2(PO4)3 (series I); -0.72, 0.10, 0.81 for Nd1/3Zr2(PO4)3 (series II); -2.78, 1.35, 4.12 for Er1/6Zr1/8Zr2(PO4)3 (series III); 2.23, 1.32, 0.91 for Sr1/2Zr2(PO4)3 (series IV). The measured tendencies of the thermal expansion of crystals were in good agreement with predicted ones. For one of the members from the studied phosphates namely Th1/16Zr3/16Zr2(PO4)3 structural refinement have been carried out at 25, 200, 600, and 800°C. The dependencies of the structural parameters with the temperature have been determined.

Keywords: high-temperature crystallography, NaZr2(PO4)3, (NZP) analogs, structural-chemical principles, tuning thermal expansion

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Authors: Matthew McNees

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An inductive aesthetic approach to sports yields critical and meaningful insight into sports philosophy, sports governance, and sports history. Critical reflection will always remain key to the analysis of the past, present and future of sporting institutions, but a philosophically imaginative method of induction allows certain salient connections to be articulated and potentially implemented between various sporting entities who exist as individuals, particularly between practitioner, owner/manager and observer (‘fan’ or interested party.) By honing in on the concept of beauty in sports, the primary reason for viewership, consumption or engagement with sports comes into focus as an aesthetic concept. While always a subjective or shadowy articulation, an aesthetic state often remains unnecessarily unrevealed due to claims about unconscious states, entire rhetorics (or counter-rhetorics) about beauty, and Misalliance among sporting development systems. Since aesthetics require an inductive state of subjectivity in determining various levels of beauty (which the so-called world of sports often thinks of as morality), the audience for aesthetics in sports also needs an inductive explanation of the concept in which one comes to see a process of viewership at work within themselves that is revealed by a simple need parried outward by a complex process of engagement. The potentially redemptive moment of revelation regarding the beauty of sports and the athlete within these systems creates in the viewer a new space of consciousness where the world of sports discovers some of its longed-for transparency, openness, parity and equity upon which its immediate future depends.

Keywords: aesthetics, governance, history, philosophy

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Authors: Sridara Tipian, Henry Skates Jr., Antika Sawadsri

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It is widely recognized that universal design should be implemented as broadly as possible to benefit as many groups and sub groups of people within a society. In Thailand, public buildings such as public universities are obvious places where the benefits of universal design principles are easily appreciated and applied, but there are other building types such as private universities where the benefits may not be just as obvious. In these buildings, the implementation of universal design is not always achieved. There are many reasons given for this among which is the perceived additional cost of implementation. This paper argues that social capital should be taken into consideration when such decisions are being made. The paper investigates the background, principles and theories pertaining to universal design and using a case study of a private university, investigates the implementation of universal design against the background of current legislation and the perceptions of the private university administrators. The study examines the physical facilities of the case study university in the context of current theories and principles of universal design alongside the legal requirements for same. A survey of building users evaluates knowledge of and attitudes to universal design. The research shows that although administrators perceive the initial cost of investment to be prohibitive in the short term, in the long term, changes in societal values in relation to social inclusiveness are changing and that the social capital of investing in universal design should not be underestimated. The results of this study should provide greater incentive for the enforcement of the legal requirements for universal design in Thailand.

Keywords: public buildings, physical facilities, social capital private university, investment, decision making, value, enforcement, legal requirements

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Authors: Graziela D. de Azevedo, Livia M. Pagotto, Mario P. Monzoni, Neto

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This article aims to discuss partnerships between public administration and private social investment aimed at territorial development. There has been some approximation in Brazil from private social investors with initiatives aiming at territorial development policies in highly vulnerable territories or in places where the business sector operates. This represents this paper’s major justification: on the advance of academic debate about how businesses, institutes, and foundations have been working alongside local governments, taking the territory as the reference for joint action. The research was based on the literature on governance and territorial development and adopted a mixed iterative approach (inductive and deductive) through an interpretative lens so as to develop an analysis structure that complements and expands knowledge about the contribution of public policies and private social investments for territorial development in Brazil. The analysis of 15 cases based on three distinct blocks (territorial development plans, articulation for education, and thematic approaches) has made it possible to identify common elements regarding the motivations of partnerships, the specific needs of the actors involved, and the priority drivers for stimulating development. Findings include discussion on the leading role of territories in their development paths, on the institutionalization and strengthening of capacities, and on long-term perspectives in development strategies.

Keywords: private social investment, public administration, territorial governance, territorial development

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Authors: Mesnan Silalahi, Dana Indra Sensuse, Indra Budi

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Many research have revealed the fact of the complexity of ontology building process that there is a need to have a new approach which addresses the socio-technical aspects in the collaboration to reach a consensus. Meta-design approach is considered applicable as a method in the methodological model in a socio-technical ontology engineering. Principles in the meta-design framework is applied in the construction phases on the ontology. A portal is developed to support the meta-design principles requirements. To validate the methodological model semantic web applications were developed and integrated in the portal and also used as a way to show the usefulness of the ontology. The knowledge based system will be filled with data of Indonesian medicinal plants. By showing the usefulness of the developed ontology in a web semantic application, we motivate all stakeholders to participate in the development of knowledge based system of medicinal plants in Indonesia.

Keywords: socio-technical, metadesign, ontology engineering methodology, semantic web application

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Authors: Dyana Zainudin, Atta Ur-Rahman, Thaier Hamed

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This paper explains about human nature concept as to understand the significance of information security in employees’ mentality including leaders in an organisation. By studying on a theory concept of the latest Von Solms fourth waves, information security governance basically refers to the concept of a set of methods, techniques and tools that responsible for protecting resources of a computer system to ensure service availability, confidentiality and integrity of information. However, today’s information security dilemma relates to the acceptance of employees mentality. The major causes are a lack of communication and commitment. These types of management in an organisation are labelled as immoral/amoral management which effects on information security compliance. A recovery action is taken based on ‘learn a lesson from incident events’ rather than prevention. Therefore, the paper critically analysed the Von Solms fourth waves’ theory with current human events and its correlation by studying secondary data and also from qualitative analysis among employees in public sectors. ‘Three-dimensions to failure’ of information security dilemma are explained as deny, don’t know and don’t care. These three-dimensions are the most common vulnerable behaviour owned by employees. Therefore, by avoiding the three-dimensions to failure may improve the vulnerable behaviour of employees which is often related to immoral/amoral management.

Keywords: information security management system, information security behaviour, information security governance, information security culture

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Authors: Mahsa Pishdar

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Food traceability through the supply chain is facing increased demand. IoT and blockchain are among the tools under consideration in the Industry 4.0 era that could be integrated to help implementation of the Circular Economy (CE) principles while enhancing food traceability solutions. However, such tools need intellectual system, and infrastructureto be settled as guidance through the way, helping overcoming obstacles. That is why the critical success factors for implementing Industry 4.0 and circular economy principles in food traceability concept are analyzed in this paper by combination of interval type 2 fuzzy Worst Best Method and Measurement Alternatives and Ranking according to Compromise Solution (Interval Type 2 fuzzy WBM-MARCOS). Results indicate that “Knowledge of Industry 4.0 obligations and CE principle” is the most important factor that is the basis of success following by “Management commitment and support”. This will assist decision makers to seize success in gaining a competitive advantage while reducing costs through the supply chain.

Keywords: food traceability, industry 4.0, internet of things, block chain, best worst method, marcos

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Authors: Md Rabiul Islam, Ben Wadham

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This paper describes how indigenous students face challenges with various school activities due to inadequate equity and diversity principles in mainstream primary schools in Bangladesh. This study focuses on indigenous students’ interactions with mainstream class teachers and students through teaching-learning activities at public primary schools. Ethnographic research methods guided data collection under a case study methodology in Chittagong Hill Tracts (CHTs) region where maximum indigenous peoples’ inhabitants. The participants (class teachers) shared information through in-depth interviews about their experiences in the four selecting schools. The authors also observed the effects of school activities by use of equity and diversity lens for indigenous students’ situations in those schools. The authors argue that the socio-economic situations of indigenous families are not supportive of the educational development of their children. Similarly, the Bangladesh government does not have enough initiative programs based on equity and diversity principles for fundamental education of indigenous children at rural schools level. Besides this, the conventional teaching system cannot improve the diversification among the students in classrooms. The principles of equity and diversity are not well embedded in professional development of teachers, and using teaching materials in classrooms. The findings suggest that implementing equitable education; there are needed to arrange teachers’ education with equitable knowledge and introducing diversified teaching materials, and implementing teaching through students centered activities that promote the diversification among the multicultural students.

Keywords: case study research, chittagong hill tracts, equity and diversity, Indigenous children

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Authors: Mohammad Saraj Sharifzai, Keisuke Kitagawa, Mohammad Kamil Halimee, Javid Habib, Daishi Sakaguchi

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The overall goal of this paper is to examine the suitability and potential of the policies addressing the sustainability and affordability of housing for returnees, and to determine the impact of this policy on housing delivery for Afghan refugees. Housing is a central component of the settlement experience of refugees. A positive housing situation can facilitate many aspects of integration. Unaffordable, and unsafe housing, however, can cause disruptions in the entire settlement process. This paper aims to identify a suite of built forms for housing that is both affordable and environmentally sustainable for Afghan refugees. The result was the development of a framework that enables the assessment of the overall performance of various types of housing development in all zones of the country. There is very little evidence that the present approach of housing provision to the vagaries of market forces has provided affordable housing, especially for Afghan refugees. There is a need to incorporate social housing into the policy to assist people who cannot afford to have their own houses.

Keywords: Afghan refugees, housing policy, affordability, social housing, housing provision, environmental sustainability principles, resettlement

Procedia PDF Downloads 562

Authors: Yaroslav Pavlov

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In the modern world, ensuring quality has become increasingly important in various fields of human activity. One universal approach to quality management, proven effective in the food industry, is the HACCP (Hazard Analysis and Critical Control Points) concept. Based on principles of preventing potential hazards to consumers at all stages of production, from raw materials to the final product, HACCP offers a systematic approach to identifying, assessing risks, and managing critical control points (CCPs). Initially used primarily for food production, it was later effectively adapted to the food service sector. Implementing HACCP provides organizations with a reliable foundation for improving food safety, covering all links in the food chain from producer to consumer, making it an integral part of modern quality management systems. The main principles of HACCP—hazard identification, CCP determination, effective monitoring procedures, corrective actions, regular checks, and documentation—are universal and can be adapted to other areas. The adaptation of the HACCP concept is relevant for continuing professional education (CPE) with certain reservations. Specifically, it is reasonable to abandon the term ‘hazards’ as deviations in CCPs do not pose dangers, unlike in food production. However, the approach through CCP analysis and the use of HACCP's main principles for educational services are promising. This is primarily because it allows for identifying key CCPs based on the value creation model of a specific educational organization and consequently focusing efforts on specific CCPs to manage the quality of educational services. This methodology can be called the Analysis of Critical Points in Educational Services (ACPES). ACPES offers a similar approach to managing the quality of educational services, focusing on preventing and eliminating potential risks that could negatively impact the educational process, learners' achievement of set educational goals, and ultimately lead to students rejecting the organization's educational services. ACPES adapts proven HACCP principles to educational services, enhancing quality management effectiveness and student satisfaction. ACPES includes identifying potential problems at all stages of the educational process, from initial interest to graduation and career development. In ACPES, the term "hazards" is replaced with "problematic areas," reflecting the specific nature of the educational environment. Special attention is paid to determining CCPs—stages where corrective measures can most effectively prevent or minimize the risk of failing educational goals. The ACPES principles align with HACCP's principles, adjusted for the specificities of CPE. The method of the learner's journey map (variation of Customer Journey Map, CJM) can be used to overcome the complexity of formalizing the production chain in educational services. CJM provides a comprehensive understanding of the learner's experience at each stage, facilitating targeted and effective quality management. Thus, integrating the learner's journey map into ACPES represents a significant extension of the methodology's capabilities, ensuring a comprehensive understanding of the educational process and forming an effective quality management system focused on meeting learners' needs and expectations.

Keywords: quality management, continuing professional education, customer journey map, HACCP

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Authors: Payam Najafi, Behnam Ebrahimi, Hamid Montazerolghaem, Safoura Akbari-Alavijeh, Rasoul Tarkesh Esfahani

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The combination of work and study has been recently gained lots of attention due to the crucial demand of industries to skillfully trained youth. Nevertheless, the distance between university and industry makes this combination challenging. According to the OECD (2012), in most countries, there is a limited link between students’ field of study and their area of work while studying. On the other hand, high unemployment rates among the specialized workforce, which is common in developing countries, highlights the need to strengthen this relationship. Innovative Center of Isfahan Chamber of Commerce has defined a project called 'POUYESH', which helps students to find related work opportunities to their field of study as well as supporting industries to supply their needed workforce. The present research is sought to explore the effect of the running project as a model of combining work and study on the university-industry linkage.

Keywords: work and study, university-industry linkage, POUYESH project, field of study

Procedia PDF Downloads 180

Authors: Mohammad Jamiu Abdullahi, Shykh Ahmed Abdussalam

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The emergence of Arabic on the shore of West Africa heralded the practise of Islam and advocation for a just and egalitarian society. Islam, it was argued, has been perverted and subverted by the Hausa leadership. This necessitated the call for reforming Islam. Al-Shaykh Usman Bin Fodio grabbed the opportunity and fought the perverts to restore the glory of Islam and establish shari'ah way of life. This was the practice, especially in the northern part of Nigeria until the incursion of colonialism. The conquest of the colonial master halted the rule of jihadi leaderships and subjected them to colonialism under which only some aspects of Islamic system considered potentially beneficial to the British interest were retained. The current socio-political and economic crises in Nigeria has necessitated the need to look inwardly to the bulk of works, in Arabic, left behind by the Muslim scholars to help to salvage the country from its present political crisis, economic paralysis and legal decadence. This paper, therefore, examines the relevance of Arabic literary works that housed political/legal theories to salvaging the country from its present political crises, economic paralysis and legal decadence.

Keywords: Arabic Fodio Nigeria security, advocacy governance scholar Usman, British colonial perspective shaykh, leadership Islam jihad politics

Procedia PDF Downloads 328

Authors: Laura Bishop, Isabel Jones, Linn Halvorsen, Angela Smith

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Phishing emails are a form of social engineering where attackers deceive email users into revealing sensitive information or installing malware such as ransomware. Scammers often use persuasion techniques to influence email users to interact with malicious content. This study will use eye-tracking equipment to analyze how participants respond to and process Cialdini’s persuasion principles when utilized within phishing emails. Eye tracking provides insights into what is happening on the subconscious level of the brain that the participant may not be aware of. An experiment is conducted to track participant eye movements, whilst interacting with and then filing a series of persuasive emails delivered at random. Eye tracking metrics will be analyzed in relation to whether a malicious email has been identified as phishing (filed as ‘suspicious’) or not phishing (filed in any other folder). This will help determine the most influential persuasion techniques and those 'areas of interest' within an email that require intervention. The results will aid further research on how to reduce the effects of persuasion on human decision-making when interacting with phishing emails.

Keywords: cybersecurity, human-centric, phishing, psychology

Procedia PDF Downloads 75