Search results for: accounting policies
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2972

Search results for: accounting policies

2132 Refusal Speech Acts in French Learners of Mandarin Chinese

Authors: Jui-Hsueh Hu

Abstract:

This study investigated various models of refusal speech acts among three target groups: French learners of Mandarin Chinese (FM), Taiwanese native Mandarin speakers (TM), and native French speakers (NF). The refusal responses were analyzed in terms of their options, frequencies, and sequences and the contents of their semantic formulas. This study also examined differences in refusal strategies, as determined by social status and social distance, among the three groups. The difficulties of refusal speech acts encountered by FM were then generalized. The results indicated that Mandarin instructors of NF should focus on the different reasons for the pragmatic failure of French learners and should assist these learners in mastering refusal speech acts that rely on abundant cultural information. In this study, refusal policies were mainly classified according to the research of Beebe et al. (1990). Discourse completion questionnaires were collected from TM, FM, and NF, and their responses were compared to determine how refusal policies differed among the groups. This study not only emphasized the dissimilarities of refusal strategies between native Mandarin speakers and second-language Mandarin learners but also used NF as a control group. The results of this study demonstrated that regarding overall strategies, FM were biased toward NF in terms of strategy choice, order, and content, resulting in pragmatic transfer under the influence of social factors such as 'social status' and 'social distance,' strategy choices of FM were still closer to those of NF, and the phenomenon of pragmatic transfer of FM was revealed. Regarding the refusal difficulties among the three groups, the F-test in the analysis of variance revealed statistical significance was achieved for Role Playing Items 13 and 14 (P < 0.05). A difference was observed in the average number of refusal difficulties between the participants. However, after multiple comparisons, it was found that item 13 (unrecognized heterosexual junior colleague requesting contacts) was significantly more difficult for NF than for TM and FM; item 14 (contacts requested by an unrecognized classmate of the opposite sex) was significantly more difficult to refuse for NF than for TM. This study summarized the pragmatic language errors that most FM often perform, including the misuse or absence of modal words, hedging expressions, and empty words at the end of sentences, as the reasons for pragmatic failures. The common social pragmatic failures of FM include inaccurately applying the level of directness and formality.

Keywords: French Mandarin, interlanguage refusal, pragmatic transfer, speech acts

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2131 Saving the Decolonized Subject from Neglected Tropical Diseases: Public Health Campaign and Household-Centred Sanitation in Colonial West Africa, 1900-1960

Authors: Adebisi David Alade

Abstract:

In pre-colonial West Africa, the deadliness of the climate vis-a- vis malaria and other tropical diseases to Europeans turned the region into the “white man’s grave.” Thus, immediately after the partition of Africa in 1885, civilisatrice and mise en valeur not only became a pretext for the establishment of colonial rule; from a medical point of view, the control and possible eradication of disease in the continent emerged as one of the first concerns of the European colonizers. Though geared toward making Africa exploitable, historical evidence suggests that some colonial Water, Sanitation and Hygiene (WASH) policies and projects reduced certain tropical diseases in some West African communities. Exploring some of these disease control interventions by way of historical revisionism, this paper challenges the orthodox interpretation of colonial sanitation and public health measures in West Africa. This paper critiques the deployment of race and class as analytical tools for the study of colonial WASH projects, an exercise which often reduces the complexity and ambiguity of colonialism to the binary of colonizer and the colonized. Since West Africa presently ranks high among regions with Neglected Tropical Diseases (NTDs), it is imperative to decentre colonial racism and economic exploitation in African history in order to give room for Africans to see themselves in other ways. Far from resolving the problem of NTDs by fiat in the region, this study seeks to highlight important blind spots in African colonial history in an attempt to prevent post-colonial African leaders from throwing away the baby with the bath water. As scholars researching colonial sanitation and public health in the continent rarely examine its complex meaning and content, this paper submits that the outright demonization of colonial rule across space and time continues to build ideological wall between the present and the past which not only inhibit fruitful borrowing from colonial administration of West Africa, but also prevents a wide understanding of the challenges of WASH policies and projects in most West African states.

Keywords: colonial rule, disease control, neglected tropical diseases, WASH

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2130 Organizational Performance and Impact of Social Innovation

Authors: Alfonso Unceta, Javier Castro-Spila

Abstract:

This paper offers a conceptual and empirical exploration between the organizational performance and the impact of social innovation. The paper contributes on the social innovation field in three domains: a) It provides analytical and empirical evidence linking organizational performance to the impact of social innovation; b) it provides a first outline of impact assessment of social innovation when it is developed by a diversity of heterogeneous actors (systemic social innovation); c) it provides a first outline for the development of innovation policies to support social innovations according to a typology of organizations and a typology of impact.

Keywords: absorptive capacity, social innovation impact, organizational performance, RESINDEX, Basque Country

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2129 The Outcome of the Discontinuation of Cheques on Bank Reconciliation

Authors: Estelle Abrahams, Tania Pretorius

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A joint media statement by the South African Reserve Bank, the Banking Association of South Africa, the Financial Sector Conduct Authority, and the Payments Association of South Africa was recently published, stating that the receipt or acceptance of cheques will terminate effectively on 31 December 2020. All stakeholders are urged to cease accepting or issuing cheques as a payment method. The purpose of the study is to examine the effect that the discontinuation of the usage of cheques has on bank reconciliations for the subject: economic and management sciences. A literature study was performed to gain insight into the bank reconciliation process to be able to draw conclusions on the outcome of the discontinuation of cheques on the bank reconciliation. The study found that the teaching of the bank reconciliation process will change to introduce new replacement source documents for digital payments, and this impacts the teaching of reconciling differences.

Keywords: bank reconciliation, internal control, accounting education, source documents

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2128 Social Movements of Yogyakarta South Coastal Area Community against the Ferruginous Sand Quarry Construction

Authors: Muhammad Alhada Fuadilah Habib, Ayla Karina Budita, Cut Rizka Al Usrah, Mukhammad Fatkhullah, Kanita Khoirun Nisa, Siti Muslihatul Mukaromah

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In this contemporary era, the term of development often emphasised merely on the economic growth aspect. Development of a program often considered as superior by the government, in fact, it often raises various problems. The problems occur because the development policies determined by the government tend to favor private entrepreneurs and impose on the oppression toward the community. The development promised to prosper the community's life, turn out in fact of harming the community, threatening the survival of the community and damaging the ecosystem of nature where the community hangs their life to it. Nowadays many natural resources should be used for the community’s life prosperity. However, the prosperity is conquered by the private entrepreneurs that are regulated through the free market mechanism and wrapped in democratization. This condition actually is a form of neoliberalism that builds new administration order system which is far from the meaning of the word democracy. The government should play more role in protecting community's life and prosperity, but in fact, the government sides with the private entrepreneurs for the sake of the economic benefits regardless of other aspects of the community’s life. This unjustified condition presents a wide range of social movements from the community in response to the neoliberalis policy that actually eliminates the doctrine of community sovereignty. Social movements performed by Yogyakarta south coastal area community, as the focus of the discussion in this paper, is one of the community’s response toward the government policies related to the construction of the ferruginous sand quarry which is tend to favor on private entrepreneurs and highly prejudicing or even threatening the survival of Yogyakarta south coastal area community. The data collection in this study uses qualitative research methods with in-depth interview data collection techniques and purposive informant determination techniques. This method was chosen in order to obtain the insightful data and detailed information to uncover the injustice policies committed by the government-private entrepreneurs toward Yogyakarta south coastal area community. The brief results of this study show that the conflicts between the community and government-private entrepreneurs occurred because of the differences of interests and paradigm of natural resource management. The resistance movements done by the community to fight back the government-private entrepreneurs was conducted by forming an organization called Paguyupan Petani Lahan Pantai Kulon Progo (PPLP-KP). This organization do the resistances through two ways; firstly, quiet action done through various actions such as; refusing against the socialization, performing discussion to deliberate their argument with the government-private entrepreneurs, complaining the problems to the central government, creating banners or billboards which contain the writing of rejection, performing pray rituals to invoke the justice from the God, as well as instill the resistance ideology to their young generation. Secondly, the rough action also is done through various actions such as; doing roadblocks, conducting rallies, as well as doing clash with the government apparatus. In case the resistances done by the community are seen from the pattern. Actually, the resistances are reaction toward the aggression carried out by the government-private entrepreneurs.

Keywords: community resistance, conflict, ferruginous sand quarry construction, social movement

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2127 Exploring the Risks and Vulnerabilities of Child Trafficking in West Java, Indonesia

Authors: B. Rusyidi, D. Mariana

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Although reforms in trafficking regulations have taken place since 2007, Indonesia is still struggling to fight child trafficking. This study aimed to identify and assess risk factors and vulnerabilities in the life of trafficked children prior to, during, and after being trafficked in order to inform the child protection system and its policies. The study was qualitative and utilized in-depth interviews to collect data. Data were gathered in 2014 and 2015 from 15 trafficked and sexually exploited girls aged 14 to 17 years originating from West Java. Social workers, safe home personnel and parents were also included as informants. Data analysis was guided by the ecological perspective and theme analyses. The study found that risks and vulnerabilities of the victims were associated with conditions at various levels of the environment. At the micro level, risk factors and vulnerabilities included young age, family conflict/violence, involvement with the “wrong” circle of friends/peers, family poverty, lack of social and economic support for the victim’s family, and psychological damages due to trafficking experiences. At the mezzo level, the lack of structured activities after school, economic inequality, stigma towards victims, lack of services for victims, and minimum public education on human trafficking were among the community hazards that increased the vulnerability and risks. Gender inequality, consumerism, the view of children as assets, corruption, weak law enforcement, the lack of institutional support, and community-wide ignorance regarding trafficking were found as factors that increased risks and vulnerabilities at the macro level. The findings from the study underline the necessity to reduce risk factors and promote protective factors at the individual, family, community and societal levels. Shifting the current focus from tertiary to primary/prevention policies and improving institutional efforts are pressing needs in the context of reducing child trafficking in Indonesia. The roles of human service providers including social work also should be promoted.

Keywords: child trafficking, child sexual exploitation, ecological perspective, risks and vulnerabilities

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2126 Performance Management in Public Administration on Chile and Portugal

Authors: Lilian Bambirra De Assis, Patricia Albuquerque Gomes, Kamila Pagel De Oliveira, Deborah Oliveira Santos, Marcelo Esteves Chaves Campos

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This paper aimed to analyze how performance management occurs in the context of the modernization of the federal public sector in Chile and Portugal. To do so, the study was based on a theoretical framework that covers the modernization of public administration to performance management, passing on people management. The work consisted of qualitative-descriptive research in which 16 semi-structured interviews were applied in the countries of study and documents and legislation were used referring to the subject. Performance management, as well as other people management subsystems, is criticized for using private sector management tools, based on a results-driven logic. From this point of view, it is understood that certain practices of the private sector, regarding the measurement of performance, can not be simply inserted in the scenario of the public administration. Beyond this criticism, performance management can contribute to the achievement of the strategic objectives of the countries and its focus is upward, a trend that can be verified through the manuals produced; by the interest of consultants and professional organizations, both public and private; and OECD (Organization for Economic Cooperation and Development) evaluations. In Portugal, public administration reform was implemented during the Constitutional Government (2005-2009) and had as its objective the restructuring of human resources management, with an emphasis on its integration with budget management, which is an inclination of the OECD, while in Chile HRM (Human Resource Management) practices are directed to ministries to a lesser extent than the OECD average. The central human resources management sector, for the most part, coordinates policy but is also responsible for other issues, including payment and classification systems. Chile makes less use of strategic Human Resource Management practices than the average of OECD countries, and its prominence lies in the decentralization of public bodies, which may grant autonomy, but fragments the implementation of policies and practices in that country since they are not adopted by all organs. Through the analysis, it was possible to identify that Chile and Portugal have practices and personnel management policies that make reference to performance management, which is similar to other OECD countries. The study countries also have limitations to implement performance management and the results indicate that there are still processes to be perfected, such as performance appraisal and compensation.

Keywords: management of people in the public sector, modernization of public administration, performance management in the public sector, HRM, OECD

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2125 Exploring Exposed Political Economy in Disaster Risk Reduction Efforts in Bangladesh

Authors: Shafiqul Islam, Cordia Chu

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Bangladesh is one of the most vulnerable countries to climate related disasters such as flood and cyclone. Exploring from the semi-structured in-depth interviews of 38 stakeholders and literature review, this study examined the public spending distribution process in DRR. This paper demonstrates how the processes of political economy-enclosure, exclusion, encroachment, and entrenchment hinder the Disaster Risk Reduction (DRR) efforts of Department of Disaster Management (DDM) such as distribution of flood centres, cyclone centres and 40 days employment generation programs. Enclosure refers to when DRR projects allocated to less vulnerable areas or expand the roles of influencing actors into the public sphere. Exclusion refers to when DRR projects limit affected people’s access to resources or marginalize particular stakeholders in decision-making activities. Encroachment refers to when allocation of DRR projects and selection of location and issues degrade the environmental affect or contribute to other forms of disaster risk. Entrenchment refers to when DRR projects aggravate the disempowerment of common people worsen the concentrations of wealth and income inequality within a community. In line with United Nations (UN) Sustainable Development Goals (SDGs), Hyogo and Sendai Frameworks, in the case of Bangladesh, DRR policies implemented under the country’s national five-year plan, disaster-related acts and rules. These policies and practices have somehow enabled influential-elites to mobilize and distribute resources through bureaucracies. Exclusionary forms of fund distribution of DRR exist at both the national and local scales. DRR related allocations have encroached through the low land areas development project without consulting local needs. Most severely, DRR related unequal allocations have entrenched social class trapping the backward communities vulnerable to climate related disasters. Planners and practitioners of DRR need to take necessary steps to eliminate the potential risks from the processes of enclosure, exclusion, encroachment, and entrenchment happens in project fund allocations.

Keywords: Bangladesh, disaster risk reduction, fund distribution, political economy

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2124 The Anatomy and Characteristics of Online Romance Scams

Authors: Danuvasin Charoen

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Online romance scams are conducted by criminals using social networks and dating sites. These criminals use love to deceive the victims to send them money. The victims not only lose money to the criminals, but they are also heartbroken. This study investigates how online romance scams work and why people become victims to them. The researcher also identifies the characteristics of the perpetrators and victims. The data were collected from in-depth interviews with former victims and police officers responsible for the cases. By studying the methods and characteristics of the online romance scam, we can develop effective methods and policies to reduce the rates of such crimes.

Keywords: romance scam, online scam, phishing, cybercrime

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2123 The Impact of Mergers and Acquisitions on Financial Deepening in the Nigerian Banking Sector

Authors: Onyinyechi Joy Kingdom

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Mergers and Acquisitions (M&A) have been proposed as a mechanism through which, problems associated with inefficiency or poor performance in financial institution could be addressed. The aim of this study is to examine the proposition that recapitalization of banks, which encouraged Mergers and Acquisitions in Nigeria banking system, would strengthen the domestic banks, improve financial deepening and the confidence of depositors. Hence, this study examines the impact of the 2005 M&A in the Nigerian-banking sector on financial deepening using mixed method (quantitative and qualitative approach). The quantitative process of this study utilised annual time series for financial deepening indicator for the period of 1997 to 2012. While, the qualitative aspect adopted semi-structured interview to collate data from three merged banks and three stand-alone banks to explore, understand and complement the quantitative results. Furthermore, a framework thematic analysis is employed to analyse the themes developed using NVivo 11 software. Using the quantitative approach, findings from the equality of mean test (EMT) used suggests that M&A have significant impact on financial deepening. However, this method is not robust enough given its weak validity as it does not control for other potential factors that may determine financial deepening. Thus, to control for other factors that may affect the level of financial deepening, a Multiple Regression Model (MRM) and Interrupted Times Series Analysis (ITSA) were applied. The coefficient for M&A dummy turned negative and insignificant using MRM. In addition, the estimated linear trend of the post intervention when ITSA was applied suggests that after M&A, the level of financial deepening decreased annually; however, this was statistically insignificant. Similarly, using the qualitative approach, the results from the interview supported the quantitative results from ITSA and MRM. The result suggests that interest rate should fall when capital base is increased to improve financial deepening. Hence, this study contributes to the existing literature the importance of other factors that may affect financial deepening and the economy when policies that will enhance bank performance and the economy are made. In addition, this study will enable the use of valuable policy instruments relevant to monetary authorities when formulating policies that will strengthen the Nigerian banking sector and the economy.

Keywords: mergers and acquisitions, recapitalization, financial deepening, efficiency, financial crisis

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2122 The Effectiveness of Executive Order in the Implementation of Human Security Policies: The Violent Case of the Special Anti-Robbery Squad and Youths in Nigeria

Authors: Cita Ayeni

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Amidst numerous arguments on reasons for low Human Development (low HDI) in Nigeria ranging from corruption, incompetence of the government and its agencies, mismanagement of funds, terrorism, violence, and crime in the country, just to mention a few. There have been several actions by agencies of the government that for years has threatened the security and development of the citizens, and the country in a broader sense. This paper analyses the activities of SARS (Special Anti-Robbery Squad) as a government agency with a mandate to tackling the high rate of crime in the country but instead have been marred with allegations of violence, killings, extortion, harsh treatment, and terror of the Nigerian citizenry, predominantly the youths. This paper establishes the effect of these actions of the agency on human development in Nigeria, hindering the capacity of the Nigerian youths to earn a decent living due to constant terrorism, extortion, and extrajudicial activities, which in numerous cases resulted in maiming and death, thus instigating fear in the vast majority. This research further analyses the executive order by the then Acting President of Nigeria (Vice-President) that overhauled the agency following many years of continuous public outcry, complaint, grievance, and protest. This work establishes that this order carried out in the absence of the President was to a large extent enough to stop these violations, thereby resulting in little or no recorded complaint or grievance by the public, as many of the officials involved in the gruesome activities were said to have been put away. This would pave way and give freedom to the youths to realize their potentials free from intimidation, violence, and fear from the agencies created to protect them, and on the other hand refocus the new agency FSARS (Federal Special Anti-Robbery Squad) on its real mandate in collaboration with independent organizations acting as a check to its actions. This work thus depicts how direct executive orders on policies pertaining to individual insecurities, on youths in this case, in a country can be a potential drive to increased human development.

Keywords: special anti-robbery squad, Nigerian youths, overhaul, insecurities, human development

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2121 Production Factor Coefficients Transition through the Lens of State Space Model

Authors: Kanokwan Chancharoenchai

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Economic growth can be considered as an important element of countries’ development process. For developing countries, like Thailand, to ensure the continuous growth of the economy, the Thai government usually implements various policies to stimulate economic growth. They may take the form of fiscal, monetary, trade, and other policies. Because of these different aspects, understanding factors relating to economic growth could allow the government to introduce the proper plan for the future economic stimulating scheme. Consequently, this issue has caught interest of not only policymakers but also academics. This study, therefore, investigates explanatory variables for economic growth in Thailand from 2005 to 2017 with a total of 52 quarters. The findings would contribute to the field of economic growth and become helpful information to policymakers. The investigation is estimated throughout the production function with non-linear Cobb-Douglas equation. The rate of growth is indicated by the change of GDP in the natural logarithmic form. The relevant factors included in the estimation cover three traditional means of production and implicit effects, such as human capital, international activity and technological transfer from developed countries. Besides, this investigation takes the internal and external instabilities into account as proxied by the unobserved inflation estimation and the real effective exchange rate (REER) of the Thai baht, respectively. The unobserved inflation series are obtained from the AR(1)-ARCH(1) model, while the unobserved REER of Thai baht is gathered from naive OLS-GARCH(1,1) model. According to empirical results, the AR(|2|) equation which includes seven significant variables, namely capital stock, labor, the imports of capital goods, trade openness, the REER of Thai baht uncertainty, one previous GDP, and the world financial crisis in 2009 dummy, presents the most suitable model. The autoregressive model is assumed constant estimator that would somehow cause the unbias. However, this is not the case of the recursive coefficient model from the state space model that allows the transition of coefficients. With the powerful state space model, it provides the productivity or effect of each significant factor more in detail. The state coefficients are estimated based on the AR(|2|) with the exception of the one previous GDP and the 2009 world financial crisis dummy. The findings shed the light that those factors seem to be stable through time since the occurrence of the world financial crisis together with the political situation in Thailand. These two events could lower the confidence in the Thai economy. Moreover, state coefficients highlight the sluggish rate of machinery replacement and quite low technology of capital goods imported from abroad. The Thai government should apply proactive policies via taxation and specific credit policy to improve technological advancement, for instance. Another interesting evidence is the issue of trade openness which shows the negative transition effect along the sample period. This could be explained by the loss of price competitiveness to imported goods, especially under the widespread implementation of free trade agreement. The Thai government should carefully handle with regulations and the investment incentive policy by focusing on strengthening small and medium enterprises.

Keywords: autoregressive model, economic growth, state space model, Thailand

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2120 Readiness Analysis of Indonesian Accountants

Authors: Lisa Listiana

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ASEAN leader agreed to accelerate ASEAN Economic Community (AEC) implementation by 2015. The AEC Blueprint has set up obligations for its members to follow which include the establishment of (a) free trade in goods, according to ASEAN Free Trade Area: AFTA, (b) free trade in services, according to ASEAN Framework Agreement on Services: AFAS, (c) free trade in investment, according to ASEAN Comprehensive Investment Agreement: ACIA, (d) free capital flow, and (e) free flow of skilled labors. Consequently, these obligations bring both challenges and opportunities for its members. As accountant is included in the coverage of 8 skilled labors, the readiness of accounting profession to embrace AEC 2015 is pivotal. If Indonesian accountants do not accelerate their learning effort, the knowledge gap between Indonesian accountants and their international colleagues will only be worsened. This paper aims to analyze the current progress of AEC preparation and its challenges and opportunities for Indonesian accountants, and also to propose recommendation as necessary.

Keywords: AEC, ASEAN, readiness, Indonesian accountants

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2119 Development of an Index for Asset Class in Ex-Ante Portfolio Management

Authors: Miang Hong Ngerng, Noor Diyana Jasme, May Jin Theong

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Volatile market environment is inevitable. Fund managers are struggling to choose the right strategy to survive and overcome uncertainties and adverse market movement. Therefore, finding certainty in the mist of uncertainty future is one of the key performance objectives for fund managers. Current available theoretical results are not practical due to strong reliance on the investment assumption made. This paper is to identify the component that can be forecasted in Ex-ante setting which is the realistic situation facing a fund manager in the actual execution of asset allocation in portfolio management. Partial lease square method was used to generate an index with 10 years accounting data from 191 companies listed in KLSE. The result shows that the index reflects the inner nature of the business and up to 30% of the stock return can be explained by the index.

Keywords: active portfolio management, asset allocation ex-ante investment, asset class, partial lease square

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2118 The Effect of Human Capital and Oil Revenue on Income Distribution in Real Sample

Authors: Marjan Majdi, MohammadAli Moradi, Elham Samarikhalaj

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Income distribution is one of the most topics in macro economic theories. There are many categories in economy such as income distribution that have the most influenced by economic policies. Human capital has an impact on economic growth and it has significant effect on income distributions. The results of this study confirm that the effects of oil revenue and human capital on income distribution are negative and significant but the value of the estimated coefficient is too small in a real sample in period time (1969-2006).

Keywords: gini coefficient, human capital, income distribution, oil revenue

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2117 Comparative Outlook of Teacher Education in Nigeria and India

Authors: Muhammad Badamasi Abdullahi

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Teacher education, both pre- and in-service programs, is offered in many countries of the world by different teacher education institutions as declared in the Policies on Education of the countries. However, differences exist from one country to another as a result of some factors peculiar to them. Notwithstanding, there also exist similarities among them in regard to teacher education. This paper is expected to dig into teacher education programs in Nigeria and India so that areas of similarities and differences would be highlighted as well as provide a venue for possible recommendation of both countries to learn from one another. All this is directed towards providing a no -border approach in enhancing effective teaching and learning.

Keywords: teacher education, teaching and learning, pre-service, in-service

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2116 Financial and Economic Crisis as a Challenge for Non-Derogatibility of Human Rights

Authors: Mirjana Dokmanovic

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The paper will introduce main findings of the research of the responses of the Central European and South Eastern European (CEE/SEE) countries to the global economic and financial crisis in 2008 from human rights and gender perspectives. The research methodology included desk research and qualitative analysis of the available data, studies, statistics, and reports produced by the governments, the UN agencies, international financial institutions (IFIs) and international network of civil society organizations. The main conclusion of the study is that the governments in the region missed to assess the impacts of their anti-crisis policies both ex ante and ex post from the standpoint of human rights and gender equality. Majority of the countries have focused their efforts solely on prompting up the banking and financial sectors, and construction business sectors. The tremendous debt which the states have accumulated for the rescue of banks and industries lead to further cuts in social expenses and reduction of public services. Decreasing state support to health care and social protection and declining family incomes made social services unaffordable for many families. Thus, the economic and financial crisis stirred up the care crisis that was absorbed by women’s intensifying unpaid work within a family and household to manage household survival strategy. On the other hand, increased burden of the care work weakened the position of women in the labour market and their opportunities to find a job. The study indicates that the artificial separation of the real economy and the sphere of social reproduction still persist. This has created additional burden of unpaid work of women within a family. The aim of this paper is to introduce the lessons learnt for future: (a) human rights may not be derogated in the times of crisis; (b) the obligation of states to mitigate negative impacts of economic policies to population, particularly to vulnerable groups, must be prioritized; (c) IFIs and business sector must be liable as duty bearers with respect to human rights commitments.

Keywords: CEE/SEE region, global financial and economic crisis, international financial institutions, human rights commitments, principle of non-derogability of human rights

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2115 Network Security Attacks and Defences

Authors: Ranbir Singh, Deepinder Kaur

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Network security is an important aspect in every field like government offices, Educational Institute and any business organization. Network security consists of the policies adopted to prevent and monitor forbidden access, misuse, modification, or denial of a computer network. Network security is very complicated subject and deal by only well trained and experienced people. However, as more and more people become wired, an increasing number of people need to understand the basics of security in a networked world. The history of the network security included an introduction to the TCP/IP and interworking. Network security starts with authenticating, commonly with a username and a password. In this paper, we study about various types of attacks on network security and how to handle or prevent this attack.

Keywords: network security, attacks, denial, authenticating

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2114 Guideline for Happy Living According to Sufficiency Economy Philosophy of People and Community Leaders in Urban Communities

Authors: Phusit Phukamchanoad

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This research was to analyze personality’s activities based on sufficiency economy philosophy of people and community leaders in urban communities. The data were collected through questionnaires administered to 392 people and interviewed with community leaders. It was found that most people revealed that their lives depend on activities in accordance with the sufficiency economy philosophy in high level especially, being honest and aware on sufficiency, occupations, peacefulness in the community leaders’ side, they reported on extravagant reduction, planting home vegetable garden, having household accounting, expense planning by dividing into 3 categories; 1) saving for illness cover 2) saving for business cover, and 3) household daily expense. The samples were also adjusted their livings quite well with the rapid change of urbanization. Although those people have encountered with any hardships, their honesty in occupations and awareness on sufficiency remain to survive happily.

Keywords: sufficiency economy philosophy, individual and household activities, urban community

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2113 The Competitive Newsvendor Game with Overestimated Demand

Authors: Chengli Liu, C. K. M. Lee

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The tradition competitive newsvendor game assumes decision makers are rational. However, there are behavioral biases when people make decisions, such as loss aversion, mental accounting and overconfidence. Overestimation of a subject’s own performance is one type of overconfidence. The objective of this research is to analyze the impact of the overestimated demand in the newsvendor competitive game with two players. This study builds a competitive newsvendor game model where newsvendors have private information of their demands, which is overestimated. At the same time, demands of each newsvendor forecasted by a third party institution are available. This research shows that the overestimation leads to demand steal effect, which reduces the competitor’s order quantity. However, the overall supply of the product increases due to overestimation. This study illustrates the boundary condition for the overestimated newsvendor to have the equilibrium order drop due to the demand steal effect from the other newsvendor. A newsvendor who has higher critical fractile will see its equilibrium order decrease with the drop of estimation level from the other newsvendor.

Keywords: bias, competing newsvendor, Nash equilibrium, overestimation

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2112 Islamic Equity Markets Response to Volatility of Bitcoin

Authors: Zakaria S. G. Hegazy, Walid M. A. Ahmed

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This paper examines the dependence structure of Islamic stock markets on Bitcoin’s realized volatility components in bear, normal, and bull market periods. A quantile regression approach is employed, after adjusting raw returns with respect to a broad set of relevant global factors and accounting for structural breaks in the data. The results reveal that upside volatility tends to exert negative influences on Islamic developed-market returns more in bear than in bull market conditions, while downside volatility positively affects returns during bear and bull conditions. For emerging markets, we find that the upside (downside) component exerts lagged negative (positive) effects on returns in bear (all) market regimes. By and large, the dependence structures turn out to be asymmetric. Our evidence provides essential implications for investors.

Keywords: cryptocurrency markets, bitcoin, realized volatility measures, asymmetry, quantile regression

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2111 Study on Varying Solar Blocking Depths in the Exploration of Energy-Saving Renovation of the Energy-Saving Design of the External Shell of Existing Buildings: Using Townhouse Residences in Kaohsiung City as an Example

Authors: Kuang Sheng Liu, Yu Lin Shih*, Chun Ta Tzeng, Cheng Chen Chen

Abstract:

Buildings in the 21st century are facing issues such as an extreme climate and low-carbon/energy-saving requirements. Many countries in the world are of the opinion that a building during its medium- and long-term life cycle is an energy-consuming entity. As for the use of architectural resources, including the United Nations-implemented "Global Green Policy" and "Sustainable building and construction initiative", all are working towards "zero-energy building" and "zero-carbon building" policies. Because of this, countries are cooperating with industry development using policies such as "mandatory design criteria", "green procurement policy" and "incentive grants and rebates programme". The results of this study can provide a reference for sustainable building renovation design criteria. Aimed at townhouses in Kaohsiung City, this study uses different levels of solar blocking depth to carry out evaluation of design and energy-saving renovation of the outer shell of existing buildings by using data collection and the selection of representative cases. Using building resources from a building information model (BIM), simulation and efficiency evaluation are carried out and proven with simulation estimation. This leads into the ECO-efficiency model (EEM) for the life cycle cost efficiency (LCCE) evalution. The buildings selected by this research sit in a north-south direction set with different solar blocking depths. The indoor air-conditioning consumption rates are compared. The current balcony depth of 1 metre as the simulated EUI value acts as a reference value of 100%. The solar blocking of the balcony is increased to 1.5, 2, 2.5 and 3 metres for a total of 5 different solar-blocking balcony depths, for comparison of the air-conditioning improvement efficacy. This research uses different solar-blocking balcony depths to carry out air-conditioning efficiency analysis. 1.5m saves 3.08%, 2m saves 6.74%, 2.5m saves 9.80% and 3m saves 12.72% from the air-conditioning EUI value. This shows that solar-blocking balconies have an efficiency-increasing potential for indoor air-conditioning.

Keywords: building information model, eco-efficiency model, energy-saving in the external shell, solar blocking depth.

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2110 A Wall Law for Two-Phase Turbulent Boundary Layers

Authors: Dhahri Maher, Aouinet Hana

Abstract:

The presence of bubbles in the boundary layer introduces corrections into the log law, which must be taken into account. In this work, a logarithmic wall law was presented for bubbly two phase flows. The wall law presented in this work was based on the postulation of additional turbulent viscosity associated with bubble wakes in the boundary layer. The presented wall law contained empirical constant accounting both for shear induced turbulence interaction and for non-linearity of bubble. This constant was deduced from experimental data. The wall friction prediction achieved with the wall law was compared to the experimental data, in the case of a turbulent boundary layer developing on a vertical flat plate in the presence of millimetric bubbles. A very good agreement between experimental and numerical wall friction prediction was verified. The agreement was especially noticeable for the low void fraction when bubble induced turbulence plays a significant role.

Keywords: bubbly flows, log law, boundary layer, CFD

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2109 EU Border Externalisation in Conflict Zones: Living at and Migrating Across the Iran-Turkey Border

Authors: Karolína Augustovaá

Abstract:

Turkey’s eastern borders have been at the center of criticism by the European Commission who condemns restrictions against Kurdish civilians as the result of Turkey’s military operations against terrorist organizations (namely PKK). Yet, the Commission has launched economic and political support for numerous military projects along the Iran-Turkey border to fight cross-border crime (namely “illegal” migration) along its external borders. Whilst border externalization has been extensively examined in the EU’s wide neighborhood, its analysis from the ground in conflict zones is emerging. The existing analysis also rarely considers the impact of external border management beyond international migration - on the local context and its people. However, tough externalization policies at borders, where local wars are fought, are fundamental to scrutinize as they invite us to question the effects of EU’s migration management on diverse communities navigating their life along external borders. To fill this research lacunae, this article examines intersections between the local military operations and international (EU-Turkey) migration management at the Turkey’s border with Iran and questions their impact on the everyday struggles of people living at and migrating across the border. To do so, it applies critical feminist and military literature to border studies. Methodologically, the article draws upon ethnographic research in Van (Eastern Turkey), using participant observations and interviews with sixty participants. This article argues that the EU’s externalization policies add to the violence generated by the local militarized conflict and eventually (re-)produce it in the forms of push-backs and physical violence against people who daily cross the border irregularly for their physical/economic survival. By doing so, I suggest that (inter)national fears of terrorism and migration inter-sect, materialize and affect everyday sites of diverse racialized groups living at and moving across external borders, such as international migrants (Afghans) and the local residents (Kurds) at the Turkey-Iran border. This article highlights the need to analyze the local border context in tandem with international migration management in the EU’s wider neighborhood to understand how conflict and violence evolves there.

Keywords: european union border externalization, eastern turkey, migration, conflict, kurdish question

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2108 The Roles of Pay Satisfaction and Intent to Leave on Counterproductive Work Behavior among Non-Academic University Employees

Authors: Abiodun Musbau Lawal, Sunday Samson Babalola, Uzor Friday Ordu

Abstract:

Issue of employees counterproductive work behavior in government owned organization in emerging economies has continued to be a major concern. This study investigated the factors of pay satisfaction, intent to leave and age as predictors of counterproductive work behavior among non-academic employee in a Nigerian federal government owned university. A sample of 200 non-academic employees completed questionnaires. Hierarchical multiple regression was conducted to determine the contribution of each of the predictor variables on the criterion variable on counterproductive work behavior. Results indicate that age of participants (β = -.18; p < .05) significantly independently predicted CWB by accounting for 3% of the explained variance. Addition of pay satisfaction (β = -.14; p < .05) significantly accounted for 5% of the explained variance, while intent to leave (β = -.17; p < .05) further resulted in 8% of the explained variance in counterproductive work behavior. The importance of these findings with regards to reduction in counterproductive work behavior is highlighted.

Keywords: counterproductive, work behaviour, pay satisfaction, intent to leave

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2107 Decent Work Agenda in the Philippines: A Capacity Assessment

Authors: Dianne Lyneth Alavado

Abstract:

At the turn of the millennium, development paradigms in the international scene revolved around one goal: elimination of global poverty without comprising human rights. One measure which achieved high endorsement and visibility in the world of work is the Decent Work Agenda (DWA) championed by the United Nation’s (UN) specialized agency for work, the International Labour Organization (ILO). The DWA has been thoroughly promoted and recommended as an ingredient of development planning and a poverty reduction strategy, particularly in developing countries such as the Philippines. The global imperative of economic growth is measurable not only in the numbers raked in by countries in terms of expanding economy but also by the development and realization of the full capacities of their people. Decent work (DW), as an outcome and not just a development approach, promises poverty eradication by means of providing both quantity and quality work that is accompanied by rights, representation, and protection. As a party to these international pacts, the Philippines is expected to heed the call towards a world free from poverty through well-endorsed measures such as the DWA with the aid of multilateral and donor organizations such as the ILO. This study aims to assess the capacity and readiness of the Philippines to achieve the goals of the DWA. This is a qualitative research using the sociological and juridical lens in the desk analysis of existing Philippine laws, policies, and programs vis-à-vis decent work indicators set forth by the ILO. Interview with experts on the Philippine labor situation is conducted for further validation. The paper identifies gaps within the Philippine legal system and its collection of laws, acts, presidential decrees, department orders and other policy instruments aimed towards achieving the goals of the DWA. Among the major findings of this paper are: the predisposition of Philippine labor laws towards the formal sector; the need for alternative solutions for the informal sector veering away from the usual dole-outs and livelihood projects; the needs for evaluation of policies and programs that are usually self-evaluated; the minimal reach of the labour inspectorate which ensures decent work; and the lack of substantial penalty for non-compliance with labor laws. The paper concludes with policy implications and recommendations towards addressing the potholes on the road to Decent Work.

Keywords: decent work agenda, labor laws, millennium development goals, poverty eradication, sustainable development goal

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2106 The Influence of Activity Selection and Travel Distance on Forest Recreation Policies

Authors: Mark Morgan, Christine Li, Shuangyu Xu, Jenny McCarty

Abstract:

The National Wild and Scenic Rivers System was created by the U.S. Congress in 1968 (Public Law 90-542; 16 U.S.C. 1271 et seq.) to preserve outstanding natural, cultural, and recreational values of some U.S. rivers in a free-flowing condition for the enjoyment of present and future generations. This Act is notable for safeguarding the special character of these rivers while supporting management action that encourages public participation for co-creating river protection goals and strategies. This is not an easy task. To meet the challenges of modern ecosystem management, federal resource agencies must address many legal, environmental, economic, political, and social issues. The U.S. Forest Service manages a 44-mile section of the Eleven Point National Scenic River (EPR) in southern Missouri, mainly for outdoor recreation purposes. About half of the acreage is in private lands, while the remainder flows through the Mark Twain National Forest. Private land along the river is managed by scenic easements to ensure protection of scenic values and natural resources, without public access. A portion of the EPR lies adjacent to a 16,500-acre tract known as the Irish Wilderness. The spring-fed river has steep bluffs, deep pools, clear water, and a slow current, making it an ideal setting for outdoor enthusiasts. A 10-month visitor study was conducted at five access points along the EPR during 2019 so the US Forest Service could update their river management plan. A mail-back survey was administered to 560 on-site visitors, yielding a response rate of 53%. Although different types of visitors use the EPR, boating and fishing were the predominant forms of outdoor recreation. Some river use was from locals, but other visitors came from farther away. Formulating unbiased policies for outdoor recreation is difficult because managers must assign relative values to recreational activities and travel distance. Because policymaking is a subjective process, management decisions can affect user groups in different ways (i.e., boaters vs. fishers; proximate vs. distal visitors), as seen through a GIS analysis.

Keywords: activity selection, forest recreation, policy, travel distance

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2105 The Importance of Municipal Agenda for Gender Policies in Brazilian Federalism

Authors: Eliane Cristina De Carvalho Mendoza Meza

Abstract:

The Brazilian Federal Constitution from 1988 innovated with decentralized management, sharing the decision process among the federal government, states, and municipality (federalism). This innovation gave the opportunity to the civil society participates in the public policy agenda, including the municipal one; the state recognized that new actors were needed now it has been one more actor and not the only one. It was in this context that the woman’s Policy Secretaries were created in the three levels of government: federal, state and municipal. It intend to reduce the historical and social differences between men and women, especially in the poorest municipalities, working in a network basis with other secretaries, governmental institutions and non-governmental organizations to promote actions that can result in benefits and empowerment for women. In addition, they promote actions to protect them from domestic violence and to help them to learn how generate income. It was not a calm process, women have been fighting for their rights since the 1970s and despite the gender equality was recognized in the Federal Constitution of 1988, just in 2013 it was possible to see a real growth in the creation of municipal Women’s Policy Secretary. In 2009, just 6.5% of the cities in Brazil had implemented the Secretary; in 2013, it was 11%. The municipality realized that the gender issue was in reality a public problem, so the municipal agenda incorporated it and transformed in public policy, creating the municipal Women’s Policy Secretary. The introduction of a gender policy in Brazilian municipalities shows us that the female citizens are treated as political subjects and it is the first step to try to compensate inequality between men and women in the local level. It becomes more important when the Brazilian federalism is analyzed. In Brazil, the federal government controls the municipalities’ budgets to implement federal public policies and others federal interests, so having a public policy of gender approved by the actors in the local government with so little freedom to manage is something very important. It is necessary mark some points: taking a gender policy to the poorest cities is a form to protect all citizens with no distinction, men and women, as recommended in the Federal Constitution; not all problems in a city center in the municipal agenda, this only happens when a problem is perceived as an issue, it means the women situation was perceived as important, so that it became a public policy; at least, the gender public policy intend to emancipate and contemplate the empowerment of women.

Keywords: federalism, gender, municipal agenda, social participation

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2104 Innovation Eco-Systems and Cities: Sustainable Innovation and Urban Form

Authors: Claudia Trillo

Abstract:

Regional innovation eco-ecosystems are composed of a variety of interconnected urban innovation eco-systems, mutually reinforcing each other and making the whole territorial system successful. Combining principles drawn from the new economic growth theory and from the socio-constructivist approach to the economic growth, with the new geography of innovation emerging from the networked nature of innovation districts, this paper explores the spatial configuration of urban innovation districts, with the aim of unveiling replicable spatial patterns and transferable portfolios of urban policies. While some authors suggest that cities should be considered ideal natural clusters, supporting cross-fertilization and innovation thanks to the physical setting they provide to the construction of collective knowledge, still a considerable distance persists between regional development strategies and urban policies. Moreover, while public and private policies supporting entrepreneurship normally consider innovation as the cornerstone of any action aimed at uplifting the competitiveness and economic success of a certain area, a growing body of literature suggests that innovation is non-neutral, hence, it should be constantly assessed against equity and social inclusion. This paper draws from a robust qualitative empirical dataset gathered through 4-years research conducted in Boston to provide readers with an evidence-based set of recommendations drawn from the lessons learned through the investigation of the chosen innovation districts in the Boston area. The evaluative framework used for assessing the overall performance of the chosen case studies stems from the Habitat III Sustainable Development Goals rationale. The concept of inclusive growth has been considered essential to assess the social innovation domain in each of the chosen cases. The key success factors for the development of the Boston innovation ecosystem can be generalized as follows: 1) a quadruple helix model embedded in the physical structure of the two cities (Boston and Cambridge), in which anchor Higher Education (HE) institutions continuously nurture the Entrepreneurial Environment. 2) an entrepreneurial approach emerging from the local governments, eliciting risk-taking and bottom-up civic participation in tackling key issues in the city. 3) a networking structure of some intermediary actors supporting entrepreneurial collaboration, cross-fertilization and co-creation, which collaborate at multiple-scales thus enabling positive spillovers from the stronger to the weaker contexts. 4) awareness of the socio-economic value of the built environment as enabler of cognitive networks allowing activation of the collective intelligence. 5) creation of civic-led spaces enabling grassroot collaboration and cooperation. Evidence shows that there is not a single magic recipe for the successful implementation of place-based and social innovation-driven strategies. On the contrary, the variety of place-grounded combinations of micro and macro initiatives, embedded in the social and spatial fine grain of places and encompassing a diversity of actors, can create the conditions enabling places to thrive and local economic activities to grow in a sustainable way.

Keywords: innovation-driven sustainable Eco-systems , place-based sustainable urban development, sustainable innovation districts, social innovation, urban policie

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2103 Process of Role Taking: Sacred Compliance and Religious Assurance in Islamic Banks

Authors: Y. Karbhari, A. Benamraoui, A. Fahmi Sheikh Hassan

Abstract:

The study applies role theory to investigate the quality of the compliance review in Malaysia, which is perceived to have the most advanced Islamic banking governance framework in the Islamic world. Drawing from the questionnaire survey and semi-structured interviews, our study reveals the existence of a well-established structure for compliance reviews which is found to be regulatory driven and contingent upon the level of commercial activity of individual Islamic bank’s. However, the compliance review process was found to be ceremonial and inadequately undertaken by some SBs with greater prominence placed on its advisory role. In particular, the study provides evidence of a lack of understanding on accounting issues when undertaking the compliance review. Problems in communication between SBs, board of directors and management were also reported to exist. Our findings raise concern over the quality and thus the credibility of the religious compliance assurance communicated in Islamic Banks annual reports.

Keywords: Islamic banks, religious compliance, Sharia board assurance, role theory

Procedia PDF Downloads 184