Search results for: household accounting

Authors: Teresa Rushe, Nicole Devlin, Tara O Neill

Abstract:

In this study, we sought to examine associations between childhood experiences of community and collective violence and psychological functioning in young people who grew up in post-conflict Northern Ireland. We hypothesized that those who grew up with such experiences would demonstrate internalizing and externalizing difficulties in early adulthood and, furthermore, that these difficulties would be mediated by adverse childhood experiences occurring within the home environment. As part of the Northern Ireland Childhood Adversity Study, we recruited 213 young people aged 18-25 years (108 males) who grew up in the post-conflict society of Northern Ireland using purposive sampling. Participants completed a digital questionnaire to measure adverse childhood experiences as well as aspects of psychological functioning. We employed the Adverse Childhood Experience -International Questionnaire (ACE-IQ¬) adaptation of the original Adverse Childhood Experiences Questionnaire (ACE) as it additionally measured aspects of witnessing community violence (e.g., seeing someone being beaten/killed, fights) and experiences of collective violence (e.g., war, terrorism, police, or gangs’ battles exposure) during the first 18 years of life. 51% of our sample reported experiences of community and/or collective violence (N=108). Compared to young people with no such experiences (N=105), they also reported significantly more adverse experiences indicative of household dysfunction (e.g., family substance misuse, mental illness or domestic violence in the family, incarceration of a family member) but not more experiences of abuse or neglect. As expected, young people who grew up with the community and/or collective violence reported significantly higher anxiety and depression scores and were more likely to engage in acts of deliberate self-harm (internalizing symptoms). They also started drinking and taking drugs at a younger age and were significantly more likely to have been in trouble with the police (externalizing symptoms). When the type of violence exposure was separated by whether the violence was witnessed (community violence) or more directly experienced (collective violence), we found community and collective violence to have similar effects on externalizing symptoms, but for internalizing symptoms, we found evidence of a differential effect. Collective violence was associated with depressive symptoms, whereas witnessing community violence was associated with anxiety-type symptoms and deliberate self-harm. However, when experiences of household dysfunction were entered into the models predicting anxiety, depression, and deliberate self-harm, none of the main effects remained significant. This suggests internalizing type symptoms are mediated by immediate family-level experiences. By contrast, significant community and collective violence effects on externalizing behaviours: younger initiation of alcohol use, younger initiation of drug use, and getting into trouble with the police persisted after controlling for family-level factors and thus are directly associated with growing up with the community and collective violence. Given the cross-sectional nature of our study, we cannot comment on the direction of the effect. However, post-hoc correlational analyses revealed associations between externalising behaviours and personal factors, including greater risk-taking and young age at puberty. The implications of the findings will be discussed in relation to interventions for young people and families living with the community and collective violence.

Keywords: community and collective violence, adverse childhood experiences, youth, psychological wellbeing

Procedia PDF Downloads 71

Authors: Oseyemi O. Olubomehin, Edith O. Ajaiyeoba, Kio A. Abo, Eleonora D. Goosen

Abstract:

Diabetes is a major degenerative disease of global concern and it is the third most lethal disease of mankind, accounting for about 3.2 million deaths annually. Lowering postprandial hyperglycemia by inhibition of carbohydrate hydrolyzing enzyme such as alpha-amylase is one of the therapeutic approaches to treat Type 2 Diabetes. Alpha-amylase inhibitors from plants have been found to be effective in managing postprandial hyperglycemia. In continuation of our anti-diabetic activities of this plant, bioassay-guided fractionation and isolation using 0.1-1.0 mg/mL furnished djalonenol, a monoterpene diol with a significant 53.7% α-amylase inhibition (p<0.001) from the stem bark which was comparable to acarbose which gave a 54.9% inhibition. Spectral characterization using Infra-red, Gas Chromatogrphy-Mass spectrometry, 1D and 2D NMR of the isolated compound was done to elucidate the structure of the compound.

Keywords: alpha-amylase inhibitor, hyperglycemia, postprandial, diabetes

Procedia PDF Downloads 439

Authors: Yan Wang, Yuan George Shan

Abstract:

This study examines whether earnings management reduces firm performance and how other comprehensive income (OCI) disclosure and strong corporate governance restrain earnings management. Using a data set comprising 6,260 firm-year observations from listed companies on the Shanghai and Shenzhen Stock Exchanges during 2009–2015, the results indicate that OCI disclosure generally improves firm performance, but earnings management lowers firm performance. The study also finds that OCI disclosure and corporate governance are complementary in restraining earnings manipulation and promote firm performance. The implications of the findings are relevant policy-makers and regulators in assisting them evaluate the consequences of convergence of Chinese Accounting Standards with the International Financial Reporting Standards.

Keywords: other comprehensive income, corporate governance, earnings management, firm performance, China

Procedia PDF Downloads 196

Authors: Dimitris Balios, Stefanos Tantos

Abstract:

Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: auditing information system, auditing mechanism, tax evasion, taxation

Procedia PDF Downloads 134

Authors: Moien Mojabi, Aurelien Hospital, Daniel Potts, Chris Young, Albert Leung

Abstract:

The wave analysis is an integral part of the hydrotechnical assessment carried out during the permitting and design phases for coastal structures, such as marinas. This analysis aims in quantifying: i) the Suitability of the coastal structure design against Small Craft Harbour wave tranquility safety criterion; ii) Potential environmental impacts of the structure (e.g., effect on wave, flow, and sediment transport); iii) Mooring and dock design and iv) Requirements set by regulatory agency’s (e.g., WSA section 11 application). While a complex three-dimensional hydrodynamic modelling approach can be applied on large-scale projects, the need for an efficient and reliable wave analysis method suitable for smaller scale marina projects was identified. As a result, Tetra Tech has developed and applied an integrated analysis framework (hereafter TT approach), which takes the advantage of the state-of-the-art numerical models while preserving the level of simplicity that fits smaller scale projects. The present paper aims to describe the TT approach and highlight the key advantages of using this integrated framework in lake marina projects. The core of this methodology is made by integrating wind, water level, bathymetry, and structure geometry data. To respond to the needs of specific projects, several add-on modules have been added to the core of the TT approach. The main advantages of this method over the simplified analytical approaches are i) Accounting for the proper physics of the lake through the modelling of the entire lake (capturing real lake geometry) instead of a simplified fetch approach; ii) Providing a more realistic representation of the waves by modelling random waves instead of monochromatic waves; iii) Modelling wave-structure interaction (e.g. wave transmission/reflection application for floating structures and piles amongst others); iv) Accounting for wave interaction with the lakebed (e.g. bottom friction, refraction, and breaking); v) Providing the inputs for flow and sediment transport assessment at the project site; vi) Taking in consideration historical and geographical variations of the wind field; and vii) Independence of the scale of the reservoir under study. Overall, in comparison with simplified analytical approaches, this integrated framework provides a more realistic and reliable estimation of wave parameters (and its spatial distribution) in lake marinas, leading to a realistic hydrotechnical assessment accessible to any project size, from the development of a new marina to marina expansion and pile replacement. Tetra Tech has successfully utilized this approach since many years in the Okanagan area.

Keywords: wave modelling, wind-wave, extreme value analysis, marina

Procedia PDF Downloads 65

Authors: Elhadji Mamadou Sonko, Ndiogou Sankhare, Jean Birane Gning, Cheikh Diop

Abstract:

In Senegal, small towns have problems of access to water, hygiene, and sanitation. This study aims to assess the situation in Foundiougne. The methodology includes a literature review, semi-structured interviews with stakeholders, surveys of 100 households, and observation. The results show that 35% of households have unimproved water services, 46% have limited service, and 19% have basic service. Regarding sanitation, 77% of households have basic sanitation services, and 23% have limited sanitation services. Manual emptying alone is practiced by 4% of households, while 17% combine it with mechanical emptying. Household wastewater is disposed of in streets, vacant land, and concession yards. The emptied sludge is discharged into the environment without treatment. Hand washing is practiced by 98% of households. These results show that there is real work to be done at the small towns level to close the water and sanitation gap in order to achieve SDG 6 targets in Senegal.

Keywords: foundiougne, SDG 6, senegal, small towns, water sanitation ang hygiene

Procedia PDF Downloads 110

Authors: Dominik Kowitzke

Abstract:

Housing constructions have direct and indirect environmental impacts especially caused by soil sealing and gray energy consumption related to the use of construction materials. Accordingly, the German government introduced regulations limiting additional annual soil sealing. At the same time, in many regions like metropolitan areas the demand for further housing is high and of current concern in the media and politics. It is argued that meeting this demand by making better use of the existing housing supply is more sustainable than the construction of new housing units. In this context, targeting the phenomenon of so-called over the housing of empty nest households seems worthwhile to investigate for its potential to free living space and thus, reduce the need for new housing constructions and related environmental harm. Over housing occurs if no space adjustment takes place in household lifecycle stages when children move out from home and the space formerly created for the offspring is from then on under-utilized. Although in some cases the housing space consumption might actually meet households’ equilibrium preferences, frequently space-wise adjustments to the living situation doesn’t take place due to transaction or information costs, habit formation, or government intervention leading to increasing costs of relocations like real estate transfer taxes or tenant protection laws keeping tenure rents below the market price. Moreover, many detached houses are not long-term designed in a way that freed up space could be rent out. Findings of this research based on socio-economic survey data, indeed, show a significant difference between the living space of empty nest and a comparison group of households which never had children. The approach used to estimate the average difference in living space is a linear regression model regressing the response variable living space on a two-dimensional categorical variable distinguishing the two groups of household types and further controls. This difference is assumed to be the under-utilized space and is extrapolated to the total amount of empty nests in the population. Supporting this result, it is found that households that move, despite market frictions impairing the relocation, after children left their home tend to decrease the living space. In the next step, only for areas with tight housing markets in Germany and high construction activity, the total under-utilized space in empty nests is estimated. Under the assumption of full substitutability of housing space in empty nests and space in new dwellings in these locations, it is argued that in a perfect market with empty nest households consuming their equilibrium demand quantity of housing space, dwelling constructions in the amount of the excess consumption of living space could be saved. This, on the other hand, would prevent environmental harm quantified in carbon dioxide equivalence units related to average constructions of detached or multi-family houses. This study would thus provide information on the amount of under-utilized space inside dwellings which is missing in public data and further estimates the external effect of over housing in environmental terms.

Keywords: empty nests, environment, Germany, households, over housing

Procedia PDF Downloads 157

Authors: Prateep Wajeetongratana

Abstract:

This research aims to study the audit quality that affected to the reputation of the certified public accountants in Thailand. The researcher defined the population for this research as a group of the certified public accountants in Thailand who are the member of the federation of accounting professions under the royal patronage of his majesty the king also disclose their information .The total sampling size is 325. The results showed the audit quality factor has influence to the reputation of the certified public accountants in Thailand by accuracy auditing, objectiveness auditing and clearness auditing .These factors show by y1 = 1.381 + .372x1.1 + .309x1.2 + .305x1.3 can be describe as professional standard strictly factor (Y.1.1) and the new clients raised from word of mount of old clients regularly factor (Y.1.2) by regression coefficient (R2) as.242, this shows that such variables could predict the audit quality variable as 24.2 percent.

Keywords: audit quality, certified public accountants in Thailand, reputation

Procedia PDF Downloads 237

Authors: Tanit Pruktara

Abstract:

The research aimed to study the students’ learning achievement and awareness level on electrical energy consumption and conservation and also to investigate the students’ attitude on the developed multimedia supplemented instructional unit for learning household electrical energy consumption and conservation in grade 10 Thailand student. This study used a quantitative method using MCQ for pre and post-achievement tests and Likert scales for awareness and attitude survey questionnaires. The results from this were employed to improve the multimedia to be appropriate for the classroom and with real life situations in the second phase, the main study. The experimental results showed that the developed learning unit significantly improved the students’ learning achievement as well as their awareness of electric energy conservation. Additional we found the student will enjoy participating in class activities when the lessons are taught using multimedia and helps them to develop the relevance between the course and real world situations.

Keywords: lesson plan, media and animations, training course, vocational school in Thailand

Procedia PDF Downloads 164

Authors: Sakhile Nsukwini, Urmilla Bob

Abstract:

Meaningful community participation is essential to the long-term success of protected areas. Hence, it is important to understand what drives neighbouring communities’ attitudes and perceptions towards protected areas. This study sought to determine local community attitudes towards conservation and protected areas, as well as their perceptions of benefits and participation at Somkhanda Game Reserve. Semi-structured interviews were held with experienced park officials, while a structured household survey and focus group discussions were conducted across two surrounding villages. The results highlighted a number of interesting findings, including support for biodiversity conservation and protected areas balanced by considerable negativity towards the Somkhanda Game Reserve itself. It was also determined that despite stated co-management policies, community residents perceived there was little meaningful participation, and benefits were poorly communicated and unfairly distributed. Practical suggestions were made for cooperatively developing more effective participation with the communities, despite limited available resources.

Keywords: communities, protected areas, perceptions, co-management, land restitution

Procedia PDF Downloads 96

Authors: Ioana Neamtu

Abstract:

This paper investigates the potential for demand-side management for the system price in the Nordic electricity market and the price effects of introducing wind-power into the system. The model proposed accounts for the micro-structure of the Nordic electricity market by modeling each hour individually, while still accounting for the relationship between the hours within a day. This flexibility allows us to explore the differences between peak and shoulder demand hours. Preliminary results show potential for demand response management, as indicated by the price elasticity of demand as well as a small but statistically significant decrease in price, given by the wind power penetration. Moreover, our study shows that these effects are stronger during day-time and peak hours,compared to night-time and shoulder hours.

Keywords: structural model, GMM estimation, system of equations, electricity market

Procedia PDF Downloads 417

Authors: Virgilio Angelo Gelera Gener

Abstract:

This study investigates the role of short-term accommodations on the place brand and real estate development of urban areas. It aims to know the perceptions of the general public, real estate developers, as well as city and barangay-level local government units (LGUs) on how these lodgings affect the place brand and land value of a community. It likewise attempts to identify the personal and institutional variables having a great influence on said perceptions in order to provide a better understanding of these establishments and their relevance within urban localities. Using certain sources, Malate, Manila was identified to be the ideal study area of the thesis. This prompted the employment of mixed methods research as the study’s fundamental data gathering and analytical tool. Here, a survey with 350 locals was done, asking them questions that would answer the aforementioned queries. Thereafter, a Pearson Chi-square Test and Multinomial Logistic Regression (MLR) were utilized to determine the variables affecting their perceptions. There were also Focus Group Discussions (FGDs) with the three (3) most populated Malate barangays, as well as Key Informant Interviews (KIIs) with selected city officials and fifteen (15) real estate company representatives. With that, survey results showed that although a 1992 Department of Tourism (DOT) Circular regards short-term accommodations as lodgings mainly for travelers, most people actually use it for their private/intimate moments. Because of this, the survey further revealed that short-term accommodations exhibit a negative place brand among the respondents though they also believe that it’s still one of society’s most important economic players. Statistics from the Pearson Chi-square Test, on the other hand, indicate that there are fourteen (14) out of seventeen (17) variables exhibiting great influence on respondents’ perceptions. Whereas MLR findings show that being born in Malate and being part of a family household was the most significant regardless of socio-economic level and monthly household income. For the city officials, it was revealed that said lodgings are actually the second-highest earners in the City’s lodging industry. It was further stated that their zoning ordinance treats short-term accommodations just like any other lodging enterprise. So it’s perfectly legal for these establishments to situate themselves near residential areas and/or institutional structures. A sit down with barangays, on the other hand, recognized the economic benefits of short-term accommodations but likewise admitted that it contributes a negative place brand to the community. Lastly, real estate developers are amenable to having their projects built near short-term accommodations, for they do not have any bad views against it. They explained that their projects sites have always been motivated by suitability, liability, and marketability factors only. Overall, these findings merit a recalibration of the zoning ordinance and DOT Circular, as well as the imposition of regulations on their sexually suggestive roadside advertisements. Then, once relevant measures are refined for proper implementation, it can also pave the way for spatial interventions (like visual buffer corridors) to better address the needs of the locals, private groups, and government.

Keywords: estate planning, place brand, real estate development, short-term accommodations

Procedia PDF Downloads 147

Authors: Ram Chandra Sah

Abstract:

Few years back, naturally a very beautiful country Nepal was facing a lot of problems related to the practice of open defecation (having no toilet) by almost 98% people of the country. Now, the scenario is changed. Government of Nepal set the target of achieving the situation of basic level sanitation (toilets) facilities by 2017 AD for which the Sanitation and Hygiene Master Plan (SHMP) was brought in 2011 AD with the major beauty as institutional set up formation, local formal authority leadership, locally formulated strategic plan; partnership, harmonized and coordinated approach to working; no subsidy or support at a blanket level, community and local institutions or organizations mobilization approaches. Now, the Open Defecation Free (ODF) movement in the country is at a full swing. The Sanitation and Hygiene Master Plan (SHMP) has clearly defined Total Sanitation which is accepted to be achieved if all the households of the related boundary have achieved the 6 indicators such as the access and regular use of toilet(s), regular use of soap and water at the critical moments, regular practice of use of food hygiene behavior, regular practice of use of water hygiene behavior including household level purification of locally available drinking water, maintenance of regular personal hygiene with household level waste management and the availability of the state of overall clean environment at the concerned level of boundary. Nepal has 3158 Village Development Committees (VDC's) in the rural areas. Amarapuri VDC was selected for the purpose of achieving Total Sanitation. Based on the SHMP; different methodologies such as updating of Village Water Sanitation and Hygiene Coordination Committee (V-WASH-CC), Total Sanitation team formation including one volunteer for each indicator, campaigning through settlement meetings, midterm evaluation which revealed the need of ward level 45 (5 for all 9 wards) additional volunteers, ward wise awareness creation with the help of the volunteers, informative notice boards and hoarding boards with related messages at important locations, management of separate waste disposal rings for decomposable and non-decomposable wastes, related messages dissemination through different types of local cultural programs, public toilets construction and management by community level; mobilization of local schools, offices and health posts; reward and recognition to contributors etc. were adopted for achieving 100 % coverage of each indicator. The VDC was in a very worse situation in 2010 with just 50, 30, 60, 60, 40, 30 percent coverage of the respective indicators and became the first VDC of the country declared with Total Sanitation. The expected result of 100 percent coverage of all the indicators was achieved in 2 years 10 months and 19 days. Experiences of Amarapuri were replicated successfully in different parts of the country and many VDC's have been declared with the achievement of Total Sanitation. Thus, Community Mobilized Total Sanitation Movement in Nepal has supported a lot for achieving a Total Sanitation situation of the country with a minimal cost and it is believed that the approach can be very useful for other developing or under developed countries of the world.

Keywords: community mobilized, open defecation free, sanitation and hygiene master plan, total sanitation

Procedia PDF Downloads 184

Authors: Charles Kwaku Oppong

Abstract:

The research linked urban expansion resulting from urbanization with changing morphology processes happening in peri-urban communities. Two villages of Kumasi City peri-urban were used as a case study. Appropriate analytical framework and methodology (literature review and empirical evidence) were employed to ensure that all pertinent issues of peri-urban interface are brought to light. It was discovered from the study that since peri-urban livelihood is linked with assets base; it has been found that stock of asset, as well as transformation processes, were major factors in the shaping of livelihoods strategies. For that reason, success or failure of household livelihoods was seen to relate to the kind of livelihood strategy employed. With efforts to mitigate for livelihoods failure due to peri-urban development, households' recourse to remittances, land disposal, and other means as an alternative livelihood approach. The study calls for local government policy interventions in regulating peri-urban transformation process and providing safety nets for the vulnerable.

Keywords: urban expansion, peri-urban interface, livelihoods, asset

Procedia PDF Downloads 230

Authors: Ahmed Aisa, Tariq Iqbal

Abstract:

This letter talks about the ready-to-use design of a solar water heating system because, in Canada, the average consumption of hot water per person is approximately 50 to 75 L per day and the average Canadian household uses 225 L. Therefore, this paper will demonstrate the method of designing a solar water heating system with thermal storage. It highlights the renewable hybrid power system, allowing you to obtain a reliable, independent system with the optimization of the ingredient size and at an improved capital cost. The system can provide hot water for a big building. The main power for the system comes from solar panels. Solar Advisory Model (SAM) and HOMER are used. HOMER and SAM are design models that calculate the consumption of hot water and cost for a house. Some results, obtained through simulation, were for monthly energy production, annual energy production, after tax cash flow, the lifetime of the system and monthly energy usage represented by three types of energy. These are system energy, electricity load electricity and net metering credit.

Keywords: water heating, thermal storage, capital cost solar, consumption

Procedia PDF Downloads 416

Authors: Dilek Bilgiç

Abstract:

Configuration Management (CM) is a discipline assuring the consistency between product information the reality all along the product lifecycle. Although the extensive benefits of this discipline, such as the direct impact on increasing return on investment, reducing lifecycle costs, are realized by most organizations. It is worth evaluating that CM functions might be successfully implemented in some organized anarchies. This paper investigates how to manage ambiguity in CM processes as an opportunity within an environment that has different types of complexities and choice arenas. It is not explained how to establish a configuration management organization in a company; more specifically, it is analyzed how to apply configuration management processes when different types of streams exist. From planning to audit, all the CM functions may provide different organization learning opportunities when those applied with the right leadership methods.

Keywords: configuration management, leadership, organizational analysis, organized anarchy, cm process, organizational learning, organizational maturity, configuration status accounting, leading innovation, change management

Procedia PDF Downloads 198

Authors: Hassan Medaghri Alaoui

Abstract:

The accounting and financial reporting system in use today is over 500 years old and has failed to capture the new knowledge and innovation economy in which intangible assets are becoming increasingly valuable. Yet, there has been a growing acknowledgment among the research community as to the relevance of intellectual capital as a major enhancer of an organization’s well-being. Much of the research provides great support for how the IC is instrumental in determining financial and stock performances. As far as we know, this article is one of the earliest exploratory attempts to examine the intellectual capital impact on the corporate performance of the IT sector in Morocco. The purpose of this study is to verify empirically the influence of intellectual capital on firm performance. We have undertaken, over a fifteen-year period, a longitudinal (2005–2019) case study of a prominent payment-solutions company based in a developing economy with global operations.

Keywords: intellectual capital, IT sector, measuring intellectual capital, modified value added intellectual capital coefficient, Morocco

Procedia PDF Downloads 102

Authors: Thozama Kwinana-Mandindi

Abstract:

The contribution made by wild edible plants to the livelihoods, food baskets and diets of the indigenous people, particularly among the rural dwellers is invaluable. These wild vegetables are among the non-conventional crops which are widely distributed throughout the wild regions in South Africa, indigenous communities have always exploited for micro-nutrient supply. They also supply significant complex, recently discovered compounds, naturally occurring phytonutrients. In order to protect and promote sustainable use of these plants for household food security, there is a need to better understand them through studies and innovations. Assessment of the wild edible plants’ safety is very key to the promotion as an agricultural product which can be utilised during dry seasons and periods of food scarcity to alleviate nutrient insecurity. Through the use of Scanning Electron Microscope (SEM) and energy dispersive X-ray spectroscopy (EDXS), the study is seen as the vital step in taking a holistic view of the value of the four most consumed wild vegetables in the Eastern Cape Province of South Africa as they were analysed for safety and appraised for components that can influence utilisation. Results indicate that they can be relied upon and cultivation be promoted.

Keywords: nature’s resource, wild vegetables, appraisal for safety, SEM

Procedia PDF Downloads 427

Authors: V. Vargas-Alejo, L. E. Montero-Moguel

Abstract:

Understanding the concept of function has been important in mathematics education for many years. In this study, the models built by a group of five business administration and accounting undergraduate students when carrying out a population growth activity are analyzed. The theoretical framework is the Models and Modeling Perspective. The results show how the students included tables, graphics, and algebraic representations in their models. Using technology was useful to interpret, describe, and predict the situation. The first model, the students built to describe the situation, was linear. After that, they modified and refined their ways of thinking; finally, they created exponential growth. Modeling the activity was useful to deep on mathematical concepts such as covariation, rate of change, and exponential function also to differentiate between linear and exponential growth.

Keywords: covariation reasoning, exponential function, modeling, representations

Procedia PDF Downloads 109

Authors: Levan Sabauri

Abstract:

The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

Keywords: audit, auditor, auditors’ ethic code, auditor’s risk, financial statement, objectivity

Procedia PDF Downloads 343

Authors: Francisco Lobo

Abstract:

Kant’s household theory of human dignity as a common feature of all rational beings is the starting point of any intellectual endeavor to unravel the implications of this normative notion. Yet, it is incomplete, as it neglects considering the importance of the singularity or uniqueness of the individual. In a first, deconstructive stage, this paper describes the Kantian account of human dignity as one among many conceptions of human dignity. It reads carefully into the original wording used by Kant in German and its English translations, as well as the works of modern commentators, to identify its shortcomings. In a second, constructive stage, it then draws on the theories of Aristotle, Alexis de Tocqueville, John Stuart Mill, and Hannah Arendt to try and enhance the Kantian conception, in the sense that these authors give major importance to the singularity of the individual. The Kantian theory can be perfected by including elements from the works of these authors, while at the same time being mindful of the dangers entailed in focusing too much on singularity. The conclusion of this paper is that the Kantian conception of human dignity can be enhanced if it acknowledges that not only morality has dignity, but also the irreplaceable human individual to the extent that she is a narrative, original creature with the potential to act morally.

Keywords: commonality, dignity, Kant, singularity

Procedia PDF Downloads 266

Authors: Zahra Karimi

Abstract:

Money is not the only medium of economic exchanges, but also affects the national identity of citizens and national sovereignty of the government. Hence, money can be used as a tool to strengthen the national and political identity of nations. In other words, the value of the national currency can be affecting citizen’s view to the economic situation of their country and national identity. Government with the maintenance of the value of the national currency must increase the confidence of its citizens into national currency and prevents that "currency substitution phenomenon" occurred and people turn to foreign currencies. Hence, this article intends to explain the zeros elimination from the national currency and study of experience of other countries and discussion history analyzed benefits and harms of zeroes elimination from the national currency, And then to evaluate the effect or lack of effect of removing of zeros from the national currency on inflation answer the question whether it is appropriate and on time to delete three zeros from the Riyal of Iran is or not?

Keywords: zeros elimination from the national currency, value of the national currency, Riyal, inflation, Iran, money, government

Procedia PDF Downloads 523

Authors: B. Philip, J. Littlewood, R. Radford, N. Evans, T. Whyman, D. P. Jones

Abstract:

UK buildings and energy infrastructures are heavily dependent on natural gas, a large proportion of which is used for domestic space heating. However, approximately half of the gas consumed in the UK is imported. Improving energy security and reducing carbon emissions are major government drivers for reducing gas dependency. In order to do so there needs to be a wholesale shift in the energy provision to householders without impacting on thermal comfort levels, convenience or cost of supply to the end user. Heat pumps are seen as a potential alternative in modern well insulated homes, however, can the same be said of older homes? A large proportion of housing stock in Britain was built prior to 1919. The age of the buildings bears testimony to the quality of construction; however, their thermal performance falls far below the minimum currently set by UK building standards. In recent years significant sums of money have been invested to improve energy efficiency and combat fuel poverty in some of the most deprived areas of Wales. Increasing energy efficiency of older properties remains a significant challenge, which cannot be achieved through insulation and air-tightness interventions alone, particularly when alterations to historically important architectural features of the building are not permitted. This paper investigates the energy demand of pre-1919 dwellings in a former Welsh mining village, the feasibility of meeting that demand using water from the disused mine workings to supply a district heat network and potential barriers to success of the scheme. The use of renewable solar energy generation and storage technologies, both thermal and electrical, to reduce the load and offset increased electricity demand, are considered. A wholistic surveying approach to provide a more accurate assessment of total household heat demand is proposed. Several surveying techniques, including condition surveys, air permeability, heat loss calculations, and thermography were employed to provide a clear picture of energy demand. Additional insulation can bring unforeseen consequences which are detrimental to the fabric of the building, potentially leading to accelerated dilapidation of the asset being ‘protected’. Increasing ventilation should be considered in parallel, to compensate for the associated reduction in uncontrolled infiltration. The effectiveness of thermal performance improvements are demonstrated and the detrimental effects of incorrect material choice and poor installation are highlighted. The findings show estimated heat demand to be in close correlation to household energy bills. Major areas of heat loss were identified such that improvements to building thermal performance could be targeted. The findings demonstrate that the use of heat pumps in older buildings is viable, provided sufficient improvement to thermal performance is possible. Addition of passive solar thermal and photovoltaic generation can help reduce the load and running cost for the householder. The results were used to predict future heat demand following energy efficiency improvements, thereby informing the size of heat pumps required.

Keywords: heat demand, heat pump, renewable energy, retrofit

Procedia PDF Downloads 87

Authors: Christina E. Bannier, Milena Neubert

Abstract:

This study examines the role of actual and perceived financial sophistication (i.e., financial literacy and confidence) for individuals’ wealth accumulation. Using survey data from the German SAVE initiative, we find strong gender- and education-related differences in the distribution of the two variables: Whereas financial literacy rises in formal education, confidence increases in education for men but decreases for women. As a consequence, highly-educated women become strongly underconfident, while men remain overconfident. We show that these differences influence wealth accumulation: The positive effect of financial literacy is stronger for women than for men and is increasing in women’s education but decreasing in men’s. For highly-educated men, however, overconfidence closes this gap by increasing wealth via stronger financial engagement. Interestingly, female underconfidence does not reduce current wealth levels though it weakens future-oriented financial engagement and may thus impair future wealth accumulation.

Keywords: financial literacy, financial sophistication, confidence, wealth, household finance, behavioral finance, gender, formal education

Procedia PDF Downloads 254

Authors: Bamlaku Tadesse Mengistu

Abstract:

This article explores the link between climate change/variability and its adaptation/coping strategies with resource-based ethnic conflicts among the Afar, Issa-Somali, and Ittu-Oromo ethnic groups. The qualitative data were collected from community leaders, ordinary members of the communities, and administrative and political bodies at various levels through one-on-one interviews, focus group discussions and field observations. The quantitative data were also collected through a household survey from the randomly selected 128 households drawn from the three districts of Mieso-Mullu, Mieso, and Amibara districts. The study shows that there is a causal relationship between resource scarcity impacted by climate change/variability and ethnic conflicts. The study reveals that the increasing nature of resource scarcity and environmental problems, and also the changing nature of ethnic diversity will aggravate the resource-based inter-ethnic conflicts.

Keywords: Eastern Ethiopia, ethnic conflict, climate change, Afar, Issa, Ittu

Procedia PDF Downloads 173

Authors: Bonee Jaye Besana Bagaipo

Abstract:

The goal of this study was to assess the status of gender division of labor among indigenous peoples in the Municipality of Nabunturan and coordinate the results to the Tribal Council for an appropriate blueprint in reaching Mansaka, Mandaya, and Aeta respectively. This is a qualitative type of research where the researcher utilized three methods of data gathering namely key informants’ interview, focus group discussions and survey questionnaire. Exceptional characteristics of each tribe like marriage practices, religious beliefs and sources of livelihood were presented as merely profiling. Results revealed that in productive role, respondents perceived that the statements presented are highly masculine task. In reproductive role, respondents perceived the statements presented are a common role task. In household and community services respondents perceived the statements presented are a common role task. In community management and political activities, respondents perceived the statements presented are a highly masculine and common role.

Keywords: gender and development, indigenous people, public administration, policy making

Procedia PDF Downloads 445

Authors: Adebayo John Julius, Emmanuel Imoagene

Abstract:

Mitigating global warming through reducing emission from deforestation and degradation (REDD) has been given increasing attentions in government-to-government negotiations while discussions among decision-makers have been going on, it is important to learn about the perception of local people in relation to REDD because the implementation will affect their lives. A survey was conducted using questionnaires to examine the livelihood and forest dependency of the local people in the vicinity of Onigambari and Ido area. Respondents’ income from forest activities and forest resources are collected. Participation in tourism related activities among the household members was also investigated to measure the potential of this “eco-friendly” income generation activity in the local communities. There was a general indication of reducing slash-and-burn activities with distance from the park and involvement in tourism-related job. Most of the local people were willing to accept compensation as alternative for slash-and-burn activities. The compensation preferred is in various form of development and different level of forest and environmental activities

Keywords: livelihood, emission, deforestation, degradation, local people, southwest Nigeria

Procedia PDF Downloads 126

Authors: Ankita Shukla

Abstract:

The promotion and support of breastfeeding is a global priority with benefits for maternal and infant health, especially in low income and middle-income countries where the probability of child survival is still very low. In India too it has been well established that breastfeeding increases the survival of the child. However, the breastfeeding levels are quite low in the country. Examining the socio-economic inequality in breastfeeding pattern can help to the causal pathways responsible for early breastfeeding termination. This paper tries to understand the socio-economic differential in breastfeeding patterns among Indian women. Data is used from nationally representative National Family Health Survey-3. Using Cox regression modelling techniques, the analysis found that the likelihood of having small breastfeeding duration increased with increasing household wealth status similarly education also has negative effect on breastfeeding duration. The considerable gender difference is also visible in India, likelihood of stopping breastfeeding was significantly higher among female children compared with male children. To understand the cultural factors or norms responsible for the early termination of breastfeeding more in depth/qualitative studies are needed.

Keywords: breastfeeding, India, socio-economic inequality, women education

Procedia PDF Downloads 219

Authors: Myla Zenaida Cabrillas-Torio, Von Anthony G. Torio

Abstract:

Homework is defined as an additional task that a student does outside of the school. This added activity is in recognition of the necessity to spend additional time for subjects such as Mathematics. The dilemma comes in the form of the advantages and disadvantages that can be derived from homework. Studies have revealed varying effects to students on academic and non-academic areas. Teachers are at the forefront of the decision towards the giving or not of homework. Pre-service teachers at the elementary level represent the future leaders of the educational system and should be acquainted and involved at the onset of the dilemma. The main objective of this study is to determine the perspective of pre-service elementary teachers towards homework. The anatomy of their belief can be key towards addressing the issue via teacher training. Salient results revealed that the subjects favor the giving homework on the following grounds: it helps add knowledge and confidence. Those who do not favor homework find it as an additional burden. Difficulties in complying with homework are usually associated with lack of references and performance of other household chores. Students usually spend late nights to comply with homework and are unable to perform at the best of their potentials.

Keywords: attitude, homework, pre-service teachers, mathematics education, Philippines

Procedia PDF Downloads 486

Authors: Mufti Nadimul Quamar Ahmed

Abstract:

Universal and equitable access to safe and inexpensive water is one of the core goals of UN Sustainable Development (Goal-6). Rainwater harvesting and drinkable water scarcity are also prominent themes in the current literature. However, the lack of readily available drinking water sources is a serious roadblock in achieving this major goal in developing countries, especially in Bangladesh. In this study, we aimed to explore how water collecting activities in Bangladesh's coastal region are influenced by participants’ selected socio-demographic characteristics. We gathered information using a structured questionnaire from 154 people who were chosen at random from two of Bangladesh's most susceptible subdistricts situated in the country's southwest coast. Our results show that majority of the respondents think water fetching is a job for the woman as like their other day-day to household works and it’s not a man's duty. Interestingly, we found that person's age, family structure, monthly income and religion all play important roles in how they see and behave water-gathering techniques. Moreover, the local taboo on women and men's roles in water-gathering is also evident in the studied areas.

Keywords: water fetching, socio-demographic characteristic, coastal region, Bangladesh, SDG

Procedia PDF Downloads 107