Search results for: government linked companies

Authors: Fredrik Hartwig, Peter Lindberg

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In 2004, the International Accounting Standards Board (IASB) issued new accounting standards for impairment testing of goodwill. IFRS 3 Business Combinations and IAS 36 Impairment of Assets prohibited amortization of acquired goodwill and instead required companies to test goodwill for impairment annually or more often if necessary. The goodwill impairment test is based on management’s judgement and estimations, making the impairment-only-approach subjective and unreliable. Management can use the discretion opportunistically by managing goodwill impairments. The IASB’s remedy to the reliability problem has been to demand transparent financial reports. IAS 36 paragraph 134 requires detailed disclosures regarding the impairment test in order to make potentially unreasonable assumptions and estimations visible. The disclosure requirements should thus (in theory) make it more difficult for management to ‘choose’ assumptions and estimations that suit an agenda. Whether the requirement to disclose detailed disclosures regarding the impairment test leads to less opportunism is however an empirical question. This work analyses whether one of the required disclosures in IAS 36 paragraph 134, the reported discount rate, differs from an independently estimated risk-adjusted discount rate. Estimates of discount rates that are either lower or higher than the independently estimated discount rate are here defined as opportunism. In the former case - i.e. when the reported discount rate is lower - the objective may be to avoid profit reducing impairment charges. In the latter case - i.e. when the reported discount rate is higher - the objective may be to reduce profits or take ‘big baths’. This paper differs in one important respect from previous similar studies, the majority of which are based on purely descriptive statistics; we use multivariate regression analysis to analyze what factors affect deviations between disclosed discount rates and independently estimated discount rates. The sample consists of Swedish and Finnish listed companies. Swedish and Finnish listed companies are analysed since the accounting oversight bodies differ between the two countries. The results show that discount rate deviations in Swedish and Finnish listed companies are significantly related to accounting oversight, size and industry but not financial risk, business risk and goodwill intensity.

Keywords: discount rate, manipulation, goodwill impairment test, disclosures

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Authors: Agnieszka Szczudlińska-Kanoś

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Nowadays the participation of citizens in public life increasingly effect on management at all levels of public authority. Today, however, democratic systems in many countries, also in Poland, based on the first - on the institutions of representative democracy, which is mainly on elections, party activity, on the other hand - on the basic instruments of direct democracy, which, in particular, we can include a referendum or initiative of citizenship - although these are often rather complementary. Other forms of participatory democracy, such as deliberative democracy, participatory budgeting, public consultation in practice in many countries are still rare. Appropriate use of the potential invested in participatory democracy can bring enormous and multilateral benefits. On the one hand, local and regional communities taking an active part in public life express their needs, point out problems and thus affect the decisions of public authorities. Authorities using knowledge acquired from the citizens also implement the policy tailored to their needs, thus obtaining support in the next election. The purpose of this study is to show how the Polish citizens affect to resolve issues of social policy pursued at different levels of government. This problem is very important because today the observed changes seen in virtually all fields of life create new social problems, which nowadays are no longer only the problems of the region, the country but they are international, global issues. From such this perspective we should talk about them, discuss, try to solve at all levels. Article will be useful not only theorists involved in the management of the public, local government, or social but also practitioners - local government acting as their functions at different levels of government. Conclusions drawn from the publication will also be useful to politicians and those directly affecting for: functioning social security systems, the scope and quality of public services and the overall shape of the contemporary social policy in different countries.

Keywords: social policy, local government, social participation, social services

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Authors: Mardiyansyah Mardiyansyah, Hendrik Maulana, Eka Kurnia Sari, Imam Baehaki, Mohammad Agus Prihandono

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Mobile device has become a key feature in Indonesian society and the economy, including government and private sector. Enterprises and government agencies already have a concern about mobile device security. However, small and medium enterprises (SME) do not have that sense yet, especially the new startups company. Indonesia has several laws, regulations, and standards for managing security in mobile devices. Currently, Indonesian information security policies have not been harmonized, each government organization and large enterprise has its own rules and policies. It leads to a conflict of interest among government agencies. This will certainly cause ineffectiveness in the implementation of policies. Therefore, an analysis of various government policies, regulations, and standards related to information security, especially on mobile devices, is carried out. This analysis is conducted to map the existing regulatory policies and standards into practical guidelines regarding NIST's information security to show the effectiveness of NIST SP 1800-4 towards existing policies. This work focused on the mapping of the NIST SP 1800-4 framework towards existing regulations, standards, and guidelines in Indonesia. The research approach is literature study to identify existing regulations, standards, and guidelines then the regulation mapped into the NIST SP 1800-4 framework and analyzed whether the framework could be applied to the organization in Indonesia. Finally, the finding and recommendations by documenting the security characteristics can be concluded. Based on the research finding, some of the regulations, standards, and guidelines in Indonesia are relevant to the elements in the NIST SP 1800-4 framework. From mapping analysis, the strength and weakness of mobile device security in Indonesia can be reported. It also can be concluded that the application of NIST SP 1800-4 can improve the effectiveness of mobile device security policies in Indonesia.

Keywords: mobile security, mobile security framework, NIST SP 1800-4, regulations

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Authors: Zahrasadat Hosseini, Jie Yuan

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Point-of-care (POC) diagnostic devices based on lab-on-a-chip (LOC) technology have the potential to revolutionize medical diagnostics. However, the development of an ideal microfluidic system based on LOC technology for diagnostics purposes requires overcoming several obstacles, such as improving sensitivity, selectivity, portability, cost-effectiveness, and prototyping methods. While numerous studies have introduced technologies and systems that advance these criteria, existing systems still have limitations. Electrochemical enzyme-linked immunosorbent assay (e-ELISA) in a LOC device offers numerous advantages, including enhanced sensitivity, decreased turnaround time, minimized sample and analyte consumption, reduced cost, disposability, and suitability for miniaturization, integration, and multiplexing. In this study, we present a novel design and fabrication method for a microfluidic diagnostic platform that integrates screen-printed electrochemical carbon/silver chloride electrodes on flexible printed circuit boards with flexible, multilayer, polydimethylsiloxane (PDMS) microfluidic networks to accurately manipulate and pre-immobilize analytes for performing electrochemical enzyme-linked immunosorbent assay (e-ELISA) for multiplexed quantification of blood serum biomarkers. We further demonstrate fast, cost-effective prototyping, as well as accurate and reliable detection performance of this device for quantification of interleukin-6-spiked samples through electrochemical analytics methods. We anticipate that our invention represents a significant step towards the development of user-friendly, portable, medical-grade, POC diagnostic devices.

Keywords: lab-on-a-chip, point-of-care diagnostics, electrochemical ELISA, biomarker quantification, fast prototyping

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Authors: Zahrasadat Hosseini, Jie Yuan

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Point-of-care (POC) diagnostic devices based on lab-on-a-chip (LOC) technology have the potential to revolutionize medical diagnostics. However, the development of an ideal microfluidic system based on LOC technology for diagnostics purposes requires overcoming several obstacles, such as improving sensitivity, selectivity, portability, cost-effectiveness, and prototyping methods. While numerous studies have introduced technologies and systems that advance these criteria, existing systems still have limitations. Electrochemical enzyme-linked immunosorbent assay (e-ELISA) in a LOC device offers numerous advantages, including enhanced sensitivity, decreased turnaround time, minimized sample and analyte consumption, reduced cost, disposability, and suitability for miniaturization, integration, and multiplexing. In this study, we present a novel design and fabrication method for a microfluidic diagnostic platform that integrates screen-printed electrochemical carbon/silver chloride electrodes on flexible printed circuit boards with flexible, multilayer, polydimethylsiloxane (PDMS) microfluidic networks to accurately manipulate and pre-immobilize analytes for performing electrochemical enzyme-linked immunosorbent assay (e-ELISA) for multiplexed quantification of blood serum biomarkers. We further demonstrate fast, cost-effective prototyping, as well as accurate and reliable detection performance of this device for quantification of interleukin-6-spiked samples through electrochemical analytics methods. We anticipate that our invention represents a significant step towards the development of user-friendly, portable, medical-grade POC diagnostic devices.

Keywords: lab-on-a-chip, point-of-care diagnostics, electrochemical ELISA, biomarker quantification, fast prototyping

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Authors: T. Niracharapa

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The research studied and examined the competitiveness of the animation industry in Thailand. Data were collected based on articles, related reports and websites, news, research, and interviews of key persons from both public and private sectors. The diamond model was used to analyze the study. The major factor driving the Thai animation industry forward includes a quality workforce, their creativity and strong associations. However, discontinuity in government support, infrastructure, marketing, IP creation and financial constraints were factors keeping the Thai animation industry less competitive in the global market.

Keywords: animation, competitiveness, government, Thailand, market

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Authors: John M. Frimpong, Matilda K. Owusu-Bio, Caleb Annan

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Business today is highly competitive, and the automobile industry is no exception. Therefore, it is necessary to determine the customer value and service quality measures that lead to customer satisfaction which in turn lead to customer loyalty. However, in the automobile industry, the role of logistics service support in these relationships cannot be undermined. It could be inferred that logistics service supports and its management has a direct correlation with customer service and or service quality. But this is not always the same for all industries. Therefore, this study was to investigate how automobile companies implement the concept of customer service through logistics service supports. In order to ascertain this, two automobile companies in Ghana were selected, and these are Toyota Ghana Limited and Mechanical Lloyd Company Ltd. The study developed a conceptual model to depict the study’s objectives from which questionnaires were developed from for data collection. Respondents were made up of customers and staff of the two companies. The findings of the study revealed that the automobile industry partly attributes their customer satisfaction to the customer value, service quality or customer value. It shows a positive relationship between logistics service supports and service quality and customer value. However, the results indicate that customer satisfaction is not predicted by logistics services. This implies that in the automobile industry, it is not always the case that when customer service is implemented through logistics service supports, it leads to customer satisfaction. Therefore, there is the need for all players and stakeholders in the automobile industry investigate other factors which help to increase customer satisfaction in addition to logistics service supports. It is recommended that logistics service supports should be geared towards meeting customer expectations and not just based on the organization’s standards and procedures. It is necessary to listen to the voice of the customer to tailor the service package to suit the needs and expectations of the customer.

Keywords: customer loyalty, customer satisfaction, customer service, customer value, logistics service supports

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Authors: Elina Bakhtieva

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The variety of available digital tools, strategies and activities might confuse and disorient even an experienced marketer. This applies in particular to B2B companies, which are usually less flexible in uptaking of digital technology than B2C companies. B2B companies are lacking a framework that corresponds to the specifics of the B2B business, and which helps to evaluate a company’s capabilities and to choose an appropriate path. A B2B digital marketing maturity model helps to fill this gap. However, modern marketing offers no widely approved digital marketing maturity model, and thus, some marketing institutions provide their own tools. The purpose of this paper is building an optimized B2B digital marketing maturity model based on a SWOT (strengths, weaknesses, opportunities, and threats) analysis of existing models. The current study provides an analytical review of the existing digital marketing maturity models with open access. The results of the research are twofold. First, the provided SWOT analysis outlines the main advantages and disadvantages of existing models. Secondly, the strengths of existing digital marketing maturity models, helps to identify the main characteristics and the structure of an optimized B2B digital marketing maturity model. The research findings indicate that only one out of three analyzed models could be used as a separate tool. This study is among the first examining the use of maturity models in digital marketing. It helps businesses to choose between the existing digital marketing models, the most effective one. Moreover, it creates a base for future research on digital marketing maturity models. This study contributes to the emerging B2B digital marketing literature by providing a SWOT analysis of the existing digital marketing maturity models and suggesting a structure and main characteristics of an optimized B2B digital marketing maturity model.

Keywords: B2B digital marketing strategy, digital marketing, digital marketing maturity model, SWOT analysis

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Authors: Mai Maitiaili Tuerdi

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Turkey is one of the countries in which fast food service is growing increasingly in the world. The emergence of KFC and McDonald's to Turkish market is affecting every aspects of local fast-food services. The Turkey's famous catering companies named "Simit Sarayi" and "Güllüoğlu" are famous for accepting the Western fast food management service and skills in order to increase their market share. Also, they have created their unique management skills in this field. In this paper, through empirical and comparative study method we will analyze the famous Turkish local fast-food companies and western human resource management. We will argue how to create and adapt the human resource management while the company is economically and socially growing.

Keywords: human resources management, Turkey, fast food, management

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Authors: Evelyn Fabian

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The focus of this discussion centres on the emerging issues in Early Childhood Care and development in Nigeria. Early childhood care is the bedrock of Nigeria’s educational system. However, there are critical issues that had not been addressed and it is frustrating the entire educational process. Thus, this paper will show the inter-connectedness between these issues such as poor funding, trained skillful teachers that would supervise the learning process of the kids, unconducive learning environment and lack of relevant facilities. For a clear grasp of these issues, the researcher visited 36 early childhood centres distributed across the 36 spates of Nigeria. The findings which were expressed in simple percentages revealed a near total absence or government neglect of these critical areas. The findings equally showed a misplaced priority in the government allocation of funds to early child care education and development. The study concludes that this mismatch in the training of these categories of pupils, government should expedite action in addressing these emerging issues in early childhood care and development in Nigeria.

Keywords: early childhood, ECCE, education, emerging issues

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Authors: Nadia Elouaer

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Tax revenue is the main state resource and one of the important variables in tax policy. Nevertheless, this resource is continually decreasing, so it is important to focus on the reasons for this decline. Several studies show that the taxpayer is reluctant to pay taxes, especially in countries at risk or in countries in transition, including Tunisia. This study focuses on the tax evasion behavior of a Tunisian taxpayer under the influence of his political beliefs, as well as the influence of different tax compliance variables. Using a questionnaire, a sample of 500 Tunisian taxpayers is used to examine the relationship between political beliefs and taxpayer affiliations and tax compliance variables, as well as the study of the causal link between political beliefs and fraudulent behavior. The data were examined using correlation, factor, and regression analysis and found a positive and statistically significant relationship between the different tax compliance variables and the tax evasion behavior. There is also a positive and statistically significant relationship between tax evasion and political beliefs and affiliations. The study of the relationship between political beliefs and compliance variables shows that they are closely related. The conclusion is to admit that tax evasion and political beliefs are closely linked, and the government should update its tax policy and modernize its administration in order to strengthen the credibility and disclosure of information in order to restore a relationship of trust between public authorities and the taxpayer.

Keywords: fiscal policy, political beliefs, tax evasion, taxpayer behavior

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Authors: Ebru Genc, Shih-Ching Wang

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In today’s globalized world, while companies move their production centers to developing countries in order to gain cost advantage, they receive negative responses from consumers because of the weak image of those countries. In this study, we looked at this tradeoff faced by multinational companies. Some companies that have headquarters in developed countries have devised a strategy of manipulating country-of-origin (COO) information by introducing the concept of country of design (COD). We analyzed the impact of country-of-manufacturing (COM) information on consumers’ product evaluation and purchase intention in the presence of different levels of COD information, namely, in terms of developed and developing countries. We found that it is not advantageous for a firm to publish a design location with a strong image if the firm is producing in a country that has a weak image. On the other hand, revealing COD information has a reinforcing effect on consumers’ product evaluation and purchase intention if the firm is producing in a country with a strong image. Second, we studied the impact of consumption context on this relationship (in terms of public or private use) and found that for products that are typically used in public, COM has significantly shown higher importance on product evaluation and purchase intention, compared to products typically used in private. However, our results show that consumption context shows no effect of an impact resulting from COD information.

Keywords: consumption context, country of design, country of manufacturing, country of origin

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Authors: Safaa H. Sindi, Michael Roe

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This project divides supply chain (SC) models into seven Eras, according to the evolution of the market’s needs throughout time. The five earliest Eras describe the emergence of supply chains, while the last two Eras are to be created. Research objectives: The aim is to generate the two latest Eras with their respective models that focus on the consumable goods. Era Six contains the Optimal Multidimensional Matrix (OMM) that incorporates most characteristics of the SC and allocates them into four quarters (Agile, Lean, Leagile, and Basic SC). This will help companies, especially (SMEs) plan their optimal SC route. Era Seven creates an Automated Multidimensional Model (AMM) which upgrades the matrix of Era six, as it accounts for all the supply chain factors (i.e. Offshoring, sourcing, risk) into an interactive system with Heuristic Learning that helps larger companies and industries to select the best SC model for their market. Methodologies: The data collection is based on a Fuzzy-Delphi study that analyses statements using Fuzzy Logic. The first round of Delphi study will contain statements (fuzzy rules) about the matrix of Era six. The second round of Delphi contains the feedback given from the first round and so on. Preliminary findings: both models are applicable, Matrix of Era six reduces the complexity of choosing the best SC model for SMEs by helping them identify the best strategy of Basic SC, Lean, Agile and Leagile SC; that’s tailored to their needs. The interactive heuristic learning in the AMM of Era seven will help mitigate error and aid large companies to identify and re-strategize the best SC model and distribution system for their market and commodity, hence increasing efficiency. Potential contributions to the literature: The problematic issue facing many companies is to decide which SC model or strategy to incorporate, due to the many models and definitions developed over the years. This research simplifies this by putting most definition in a template and most models in the Matrix of era six. This research is original as the division of SC into Eras, the Matrix of Era six (OMM) with Fuzzy-Delphi and Heuristic Learning in the AMM of Era seven provides a synergy of tools that were not combined before in the area of SC. Additionally the OMM of Era six is unique as it combines most characteristics of the SC, which is an original concept in itself.

Keywords: Leagile, automation, heuristic learning, supply chain models

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Authors: Nagmani Lnu

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Often, Quality Engineering refers to testing the applications that either have a User Interface (UI) or an Application Programming Interface (API). We often find mature test practices, standards, and automation regarding UI or API testing. However, another kind is present in almost all types of industries that deal with data in bulk and often get handled through something called a Batch Application. This is primarily an offline application companies develop to process large data sets that often deal with multiple business rules. The challenge gets more prominent when we try to automate batch testing. This paper describes the approaches taken to test a Batch application from a Financial Industry to test the payment settlement process (a critical use case in all kinds of FinTech companies), resulting in 100% test automation in Test Creation and Test execution. One can follow this approach for any other batch use cases to achieve a higher efficiency in their testing process.

Keywords: batch testing, batch test automation, batch test strategy, payments testing, payments settlement testing

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Authors: Khaled Abu Awwad, Abdussalam Shibani, Michel Ghostin

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In the last few years, building information modelling (BIM) has been acknowledged as a new technology capable of transforming the construction sector to a collaborated industry. The implementation of BIM in the United Kingdom (UK) construction sector has increased significantly in the last decade, particularly after the UK government mandated the use of BIM in all public projects by 2016. Despite this, there are many indicators that BIM implementation is the main concern for large companies, while small and medium-sized enterprises (SMEs) are lagging behind in adopting and implementing this new technology. This slow adoption of BIM leads to an uncompetitive disadvantage in public projects and possible private projects. On the other hand, there is limited research focusing on the implementation of BIM Level 2 within SMEs. Therefore, the aim of this study is to bridge this gap and provide a conceptual framework to aid SMEs in implementing BIM Level 2. This framework is a result of interpreting qualitative data obtained by conducting semi-structured interviews with BIM experts in the UK construction industry.

Keywords: building information modelling, critical success factors, small and medium-sized enterprises, United Kingdom

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Authors: Salihu Maiwada

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The large scale textile industry in Nigeria was at one time the second largest employer of labor after government. With recent developments and changing situations, there is a serious decline in this sector which consequently forced the local textile industries to close down and the workers retrenched. the category of people worst hit was the youths and the middle age. This paper examines the potentials of the textile cottage industry as a facilitator for capacity building and economic empowerment among the Nigerian youths. The paper focuses on economic viability, persistence, and above-all, its potentials for poverty reduction as well as self employment. The methodology used in the study is the survey method and the instrument used to collect the necessary information is field interview. The results obtained showed that the textile cottage industries are flourishing and the Nigerian youths are engaged in the practice. In addition, the paper suggests areas that require government's financial intervention which will facilitate the establishment and ensure the sustainability of the textile cottage industry. The paper concludes with some recommendations for the youths and for the government.

Keywords: capacity building, economic, empowerment, persistence, sustainability, youths

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Authors: Samiul Islam Hazarika, Domngam Boje, Ananta Kumar Atta

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It is well familiar that solvents play a significant role in modern chemistry. Solvents can change the reactivity and physicochemical properties of molecules in a solution. Keeping this in mind, we have designed and synthesized a mono-triazolyl-linked pyrenyl-appended xylofuranose derivative for the detection of metal ions with changing solvent systems. The incorporation of a sugar backbone in the sensor increases the water solubility and biocompatibility. The experimental study revealed that the xylofuranose-based fluorescence probe did not exhibit any specific selectivity towards metal ions in acetonitrile (CH₃CN) solvent. Whereas, we revealed that triazole-linked pyrenyl-appended xylofuranose-based fluorescent sensor would exhibit high selectivity and sensitivity towards Au³⁺ ions in CH₃CN-H₂O (1/1, v/v) system. This observation might be explained by the viscosity and polarity differences of CH₃CN and CH₃CN-H₂O solvent systems. The formation of the sensor-Au³⁺ complex was also established by high-resolution mass spectrometry (HRMS) data of the complex.

Keywords: triazole, furanose, fluorometric, solvent dependent

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Authors: Tahmina Akhter

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In the present work, we make a study of the repercussions of the pandemic generated by Covid-19 in the real estate market, this disease has affected almost all sectors of the economy across different countries in the world, including the real estate markets. This documentary research, basically focused on the years 2021 and 2022, as we seek to focus on the strongest time of the pandemic. We carried out the study trying to take into account the repercussions throughout the world and that is why the data we analyze takes into account information from all continents as possible. Particularly in the US, Europe and China where the Covid-19 impact has been of such proportions that it has fundamentally affected the housing market for middle-class housing. In addition, a risk has been generated, the investment of this market, due to the fact that companies in the sector have generated losses in certain cases; in the Chinese case, Evergrande, one of the largest companies in the sector, fell into default.

Keywords: COVID-19, real estate market, statistics, pandemic

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Authors: Najeebah Almahmeed

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Risk Management is an evolving subject among organizations that include corporations, governments, non-governmental organizations, and not-for-profit corporations. In order to enhance awareness around the importance of Risk Management and make sure everyone is using it in their day-to-day job, the Risk Culture topic has emerged and gained importance not only in the Finance Sector but also in the National Oil Companies in Kuwait. Risk Culture can be defined as the shared beliefs, attitudes, and behaviors within a company that guide its approach to managing risks. It acts as a connecting force that links policies, procedures, and individuals, influencing how risks are understood and tackled through activities. In this research, benefits of Risk Culture are shared, guidelines are presented to promote a risk aware culture, and fully embed and enforce Risk-based processes and procedures. Moreover, this research demonstrates methodologies of measuring the Risk Culture using specific dimensions and clusters.

Keywords: clusters, dimensions, national oil companies, risk culture, risk management

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Authors: Roshan Jelal, Charles Mbohwa

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In today’s world, internal fraud remains one of the most challenging problems within companies worldwide and despite investment in controls and attention given to the problem, the instances of internal fraud has not abated. To the contrary it appears that internal fraud is on the rise especially in the wake of the economic downturn. Leadership within companies believes that the more sophisticated the controls employed the less likely it would be for employees to pilfer. This is a very antiquated view as investment in controls may not be enough to curtail internal fraud; however, ensuring that a company drives the correct culture and behaviour within the organisation is likely to yield desired results. This research aims to understand how creating a strong ethical culture and embedding the principle of good corporate governance impacts on levels of internal fraud with an organization (a South African Bank).

Keywords: internal fraud, corporate governance, ethics, reserve bank, the King Code

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Authors: J. Carlos Kuri, Varun Vij, Raymond J. Turner, Orly Yadid-Pecht

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Celiac disease (CD) is an immune system disorder that is triggered by ingesting gluten. As a gluten-free (GF) diet has become a concern of many people for health reasons, a gold standard had to be nominated. Enzyme-linked immunosorbent assay (ELISA) has taken the seat of this role. However, multiple limitations were discovered, and with that, the desire for an alternative method now exists. Nucleic acid-based aptamers have become of great interest due to their selectivity, specificity, simplicity, and rapid-testing advantages. However, fluorescence-based aptasensors have been tagged as unstable, but lifespan details are rarely stated. In this work, the lifespan stability of a fluorescence-based aptasensor is shown over an 8-week-long study displaying the accuracy of the sensor and false negatives. This study follows 22 different samples, including GF and gluten-rich (GR) and soy sauce products, off-the-shelf products, and reference material from laboratories, giving a total of 836 tests. The analysis shows an accuracy of correctly classifying GF and GR products of 96.30% and 100%, respectively when the protocol is augmented with molecular sieves. The overall accuracy remains around 94% within the first four weeks and then decays to 63%.

Keywords: aptasensor, PEG, rGO, FAM, RM, ELISA

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Authors: Amrashaa Singh

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In the digital age and the large cyberspace, Data Protection and Privacy have become major issues in this technological era. There was a time when social media and online shopping websites were treated as a blessing for the people. But now the tables have turned, and the people have started to look at them with suspicion. They are getting aware of the privacy implications, and they do not feel as safe as they used to initially. When Edward Snowden informed the world about the snooping United States Security Agencies had been doing, that is when the picture became clear for the people. After the Cambridge Analytica case where the data of Facebook users were stored without their consent, the doubts arose in the minds of people about how safe they actually are. In India, the case of spyware Pegasus also raised a lot of concerns. It was used to snoop on a lot of human right activists and lawyers and the company which invented the spyware claims that it only sells it to the government. The paper will be dealing with the privacy concerns in the Indian perspective with an analytical methodology. The Supreme Court here had recently declared a right to privacy a Fundamental Right under Article 21 of the Constitution of India. Further, the Government is also working on the Data Protection Bill. The point to note is that India is still a developing country, and with the bill, the government aims at data localization. But there are doubts in the minds of many people that the Government would actually be snooping on the data of the individuals. It looks more like an attempt to curb dissenters ‘lawfully’. The focus of the paper would be on these issues in India in light of the European Union (EU) General Data Protection Regulation (GDPR). The Indian Data Protection Bill is also said to be loosely based on EU GDPR. But how helpful would these laws actually be is another concern since the economic and social conditions in both countries are very different? The paper aims at discussing these concerns, how good or bad is the intention of the government behind the bill, and how the nations can act together and draft common regulations so that there is some uniformity in the laws and their application.

Keywords: Article 21, data protection, dissent, fundamental right, India, privacy

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Authors: Yasmina Houda Bendahma, Tewfik Bouchaour, Meriem Merad, Ulrich Maschke

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The purpose of this work is to study retention of dye dissolved in distilled water, by an hydrophilic acrylic polymer network. The polymer network considered is Poly (2-hydroxyethyl methacrylate) (PHEMA): it is prepared by photo-polymerization under UV irradiation in the presence of a monomer (HEMA), initiator and an agent cross-linker. PHEMA polymer network obtained can be used in the retention of dye molecules present in the wastewater. The results obtained are interesting in the study of the kinetics of swelling and de-swelling of cross linked polymer networks PHEMA in colored aqueous solutions. The dyes used for retention by the PHEMA networks are eosin Y and Malachite Green, dissolved in distilled water. Theoretical conformational study by a simplified molecular model of system cross linked PHEMA / dye (eosin Y and Malachite Green), is used to simulate the retention phenomenon (or Docking) dye molecules in cavities in nano-domains included in the PHEMA polymer network.

Keywords: dye retention, molecular modeling, photochemically crosslinked polymer network, swelling deswelling, PHEMA, HEMA

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Authors: Katja Wiedemann, Melinda Gainschnigg

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This paper deals with gender inequality in companies. In the context of this paper, it is analyzed how women are discriminated by means of Human Resources instruments. The existing gender inequality is made apparent by the ‘Equal Pay Day. Women in Austria work without payment from 20 October onwards, which represents inequality of 21.7 percent points. This gender pay gap is due to the unequal distribution of paid and unpaid work between men and women. Since the majority of activities related to the family and care are carried out by women, there are human capital deficits on women’s side. In addition to the discrimination of women in compensation, there are also discrimination cases caused by other Human Resources instruments. The aim of this paper is to analyze the use of Human Resources instruments with regard to the discrimination of women and to identify measures to counteract this discrimination. Within the scope of this paper, possible instructions for companies on how to design and implement Human Resources instruments will be elaborated. Therefore personnel planning, recruiting, workforce management, compensation, and leadership are used as the basis for that analysis. The data were collected by a literature review and evaluated by means of a summary content analysis. The literature analysis includes papers of scientific journals from various business fields. On the basis of the results of the literature review, it is clear that women are discriminated by all analyzed Human Resources instruments. As a result, existing potentials are not optimally used. In order to limit or even prevent this loss of potential, companies must take specific measures to counteract the discrimination of women.

Keywords: employment issues, gender inequality , women's studies, workplace

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Authors: Shirekha Layangani, Suneth Dharmaparakrama

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When the manufacturing industry is concerned the Environment Management System (EMS) is a common term. Currently most organizations have obtained the environmental standard certification, ISO 14001. In the Sri Lankan context even though the organizations adopt Environmental Management, a very limited number of companies tend to calculate their Carbon Footprints. This research discusses the demotivating factors of manufacturing organizations in Sri Lanka to integrate calculation of carbon footprint into their supply chains. Further it also identifies the benefits that manufacturing organizations can gain by implementing calculation of carbon footprint. The manufacturing companies listed under “ISO 14001” certification were considered in this study in order to investigate the problems mentioned above. 100% enumeration was used when the surveys were carried out. In order to gather essential data two surveys were designed to be done among manufacturing organizations that are currently engaged in calculating their carbon footprint and the organizations that have not. The survey among the first set of manufacturing organizations revealed the benefits the organizations were able to gain by implementing calculation of carbon footprint. The latter set organizations revealed the demotivating factors that have influenced not to integrate calculation of carbon footprint into their supply chains. This paper has summarized the results obtained by the surveys and segregated depending on the market share of the manufacturing organizations. Further it has indicated the benefits that can be obtained by implementing carbon footprint calculation, depending on the market share of the manufacturing entity. Finally the research gives suggestions to manufacturing organizations on applicability of adopting carbon footprint calculation depending on the benefits that can be obtained.

Keywords: carbon footprint, environmental management systems (EMS), benefits of carbon footprint, ISO14001

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Authors: S. Yakubu, E. A. Isah

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One of the objectives of the school discipline policy is to instill discipline among students. However, despite the availability of this policy in various secondary schools in Nigeria, there seem to be numerous cases of indiscipline among students, which has become a source of concern to all stakeholders in the education sector. In an attempt to proffer possible solutions to this unending challenge, the study investigated the influence of knowledge and attitude on compliance of secondary school students towards school discipline policy in Ibadan North Local Government Area of Oyo State, Nigeria. The descriptive survey research design was employed to collect the requisite data. The multi-stage sampling procedure was adopted to select 570 respondents as the sample for the study. The data collected were analyzed using statistical measures of Mean, Standard deviation and Pearson Product Moment Correlation. The findings of the study showed that knowledge and compliance of school discipline policy among secondary school students in Ibadan North Local Government Area of Oyo State were significantly related (r =0.330, p<0.05). The study also revealed a significant relationship between attitude and compliance of school discipline policy among secondary school students in Ibadan North Local Government Area of Oyo State (r = 0.593, p<0.05). Based on the findings, it was recommended that school rules and regulations should be emphasized and given more awareness for easy compliance. Also, students should be encouraged to portray a positive attitude towards their respective rules and regulations.

Keywords: knowledge, attitude, compliance, school discipline policy

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Authors: Senthil Kumar Anantharaman

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Providing telecommunications based network services in developing countries like India which has a population of 1.5 billion people, so that these services reach every individual, is one of the greatest challenges the country has been facing in its journey towards economic growth and development. With growing number of telecommunications service providers in the country, a constant challenge that has been faced by these providers is in providing not only quality but also delightful customer experience while simultaneously generating enhanced revenues and profits. Thus, the role played by process improvement methodologies like Six Sigma cannot be undermined and specifically in telecom service provider based operations, it has provided substantial benefits. Therefore, it advantages are quite comparable to its applications and advantages in other sectors like manufacturing, financial services, information technology-based services and Healthcare services. One of the key reasons that this methodology has been able to reap great benefits in telecommunications sector is that this methodology has been combined with many of its competing process improvement techniques like Theory of Constraints, Lean and Kaizen to give the maximum benefit to the service providers thereby creating a winning combination of organized process improvement methods for operational excellence thereby leading to business excellence. This paper discusses about some of the key projects and areas in the end to end ‘Quote to Cash’ process at big three Indian telecommunication companies that have been highly assisted by applying Six Sigma along with other process improvement techniques. While the telecommunication companies which we have considered, is primarily in India and run by both private operators and government based setups, the methodology can be applied equally well in any other part of developing countries around the world having similar context. This study also compares the enhanced revenues that can arise out of appropriate opportunities in emerging market scenarios, that Six Sigma as a philosophy and methodology can provide if applied with vigour and robustness. Finally, the paper also comes out with a winning framework in combining Six Sigma methodology with Kaizen, Lean and Theory of Constraints that will enhance both the top-line as well as the bottom-line while providing the customers a delightful experience.

Keywords: emerging markets, lean, process improvement, six sigma, telecommunications, theory of constraints

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Authors: Antonio Piga

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The study of language strategies in financial and corporate discourse has always been vital for understanding how companies manage to communicate effectively with a wider customer base and offers new perspectives on how companies interact with key stakeholders, not only to convey transparency and an image of trustworthiness, but also to create affiliation and attract investment. In the light of Systemic Functional Linguistics, the purpose of this study is to examine and analyse the annual reports of Asian and Western joint-stock companies involved in oil refining and power generation from the point of view of the functions and frequency of grammatical metaphors. More specifically, grammatical metaphor - through the lens of Critical Discourse Analysis (CDA) - is used as a theoretical tool for analysing a synchronic cross-cultural study of the communicative strategies adopted by Asian and Western companies to communicate social and environmental sustainability and showcase their ethical values, performance and competitiveness to local and global communities and key stakeholders. According to Systemic Functional Linguistics, grammatical metaphor can be divided into two broad areas: ideational and interpersonal. This study focuses on the first type, ideational grammatical metaphor (IGM), which includes de-adjectival and de-verbal nominalisation. The dominant and more effective grammatical tropes used by Asian and Western corporations in their annual reports were examined from both a qualitative and quantitative perspective. The aim was to categorise and explain how ideational grammatical metaphor is constructed cross-culturally and presented through structural language patterns involving re-mapping between semantics and lexico-grammatical features. The results show that although there seem to be more differences than similarities in terms of the categorisation of the ideational grammatical metaphors conceptualised in the two case studies analysed, there are more similarities than differences in terms of the occurrence, the congruence of process types and the role and function of IGM. Through the immediacy and essentialism of compacting and condensing information, IGM seems to be an important linguistic strategy adopted in the rhetoric of corporate annual reports, contributing to the ideologies and actions of companies to report and promote efficiency, profit and social and environmental sustainability, thus advocating the engagement and investment of key stakeholders.

Keywords: corporate annual reports, cross-cultural perspective, ideational grammatical metaphor, rhetoric, systemic functional linguistics

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Authors: Sherrene Bogle, Verlia Bogle, Tyrone Anderson

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In recent years, organizations have become increasingly interested in the possibility of analyzing social media as a means of gaining meaningful feedback about their products and services. The aspect based sentiment analysis approach is used to predict the sentiment for Twitter datasets for Digicel and Lime, the main mobile companies in Jamaica, using supervised learning classification techniques. The results indicate an average of 82.2 percent accuracy in classifying tweets when comparing three separate classification algorithms against the purported baseline of 70 percent and an average root mean squared error of 0.31. These results indicate that the analysis of sentiment on social media in order to gain customer feedback can be a viable solution for mobile companies looking to improve business performance.

Keywords: machine learning, sentiment analysis, social media, supervised learning

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Authors: Jaemin Kim, Ilsun Pang, Yongrae Cho, Kwanghun Kim, Sungsun Baik

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Manufacturing cost reduction is becoming more important due to excessive oversupply of Single crystalline ingot in recent solar market. Many companies are carrying out extensive research to grow more than one Single crystalline ingot in one batch to reduce manufacturing cost. However what most companies are finding difficult in this process is the effect on ingot due to increasing levels of impurities. Every ingot leaves a certain amount of melt after it is fully grown. This is the impurity that lowers the ingot quality. This impurity increase in the batch after second, third and more are grown subsequently in one batch. In order to solve this problem, the experiment to remove the residual melt in high temperature of hot zone was performed and succeeded. Theoretical average metal concentration of second ingot by new method was calculated and compared to it by conventional method.

Keywords: single crystal, solar cell, metal impurity, Ingot

Procedia PDF Downloads 372