Search results for: national oil companies
5686 The Voluntary Audit of Semi-Annual Consolidated Financial Statements Decision and Accounting Conservatism
Authors: Shuofen Hsu, Ya-Yi Chao, Chao-Wei Li
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This paper investigates the relationship between voluntary audit (hereafter, VA) of semi-annual consolidated financial statements decision and accounting conservatism. In general, there are four kinds of auditors' assurance services, which include audit, review, agreed-upon procedure and compliance engagements base on degree of assurance. The VA work by auditors may not only have the higher audit quality but an important signal of more reliable information than the review work. In Taiwan, The listed companies must prepare the semi-annual consolidated financial statements and with auditors' review before 2012, but some of the listed companies choose the assurance work from review to audit voluntarily. Due to the adoption of International Financial Reporting Standards, the listed companies were required to prepare the second quarterly consolidated financial statements which should be reviewed by auditors since 2013. This rule will change some of the assurance work from audit to review by auditors, and the information asymmetry maybe increased. To control the selection bias, we use two-stage model to test the relationship between VA decision and accounting conservatism. Our empirical results indicate that the VA decision and accounting conservatism have a significant positive relationship in firms with family-controlled. That is, firms with family-controlled are more likely to do VA and to prepare more conservative consolidated financial statements to reduce the information asymmetry, meaning that there is a complementary effect between VA and accounting conservatism for firms with more information asymmetry. But on the contrary, we find that the VA decision and accounting conservatism have a significant negative relationship in firms with professional managers-controlled, meaning that there is a substitution effect between VA and accounting conservatism for firms with less information asymmetry. Finally, the accounting conservatism of consolidated financial statements decrease after the adoption of IFRSs (International Financial Reporting Standards) in Taiwan. It means that the disclosure and transparency of consolidated financial statements had be improved.Keywords: voluntary audit, accounting conservatism, audit quality, information asymmetry
Procedia PDF Downloads 2265685 Slavery Transcending Borders: An Analysis of Human Trafficking in Europe and the EU’s Impact on the Issue
Authors: Santiago Martínez Hernández
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The establishment of the European Union signified the culmination of the supra-national power addressing economic, political, legal and humanitarian matters within and above a national territory. Human rights have taken a protagonist role as one of the pressing concerns that the EU addresses, and one of the most critical problems is that of human trafficking. This multi-billion dollar criminal business represents $31.6 per year made out of 2.5 million trafficked persons worldwide, making it one of the most crucial human rights problems in the world to address. The EU has developed strategies to tackle this issue through supra-national governance, however, how have they fared? What is the impact of its development on the issue? This paper will address the direct and indirect impact of the formation of the European Union as a supranational political and economic entity on the illicit industry of human trafficking in Europe. It attempts to analyse first, the situation of human trafficking in Europe, as an attempt to understand its importance in the region, addressing its root causes and the role of the states addressed. Second, the paper will examine the impact of the EU on human breaking down its policy-making at a supranational level, the role of the economic integration of the region, and the change of migration patterns since its inception.Keywords: human trafficking, human rights, European union, criminal business
Procedia PDF Downloads 3615684 An Evaluation of Education Provision for Students with Autism Spectrum Disorder in Ireland: The Role of the Special Needs Assistant
Authors: Claire P. Griffin
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The education provision for students with special educational needs, including students with Autism Spectrum Disorder (ASD), has undergone significant national and international changes in recent years. In particular, an increase in resource-based provision has occurred across educational settings in an effort to support inclusive practices. This paper seeks to explore the role of the Special Needs Assistant (SNA) in supporting children with ASD in Irish schools. This research stems from the second national evaluation of ‘Education Provision for Students with Autism Spectrum Disorder in Ireland’ (NCSE, 2016). This research was commissioned by the National Council for Special Education (NCSE) in Ireland and conducted by a team of researchers from Mary Immaculate College, Limerick from February to July 2014. This study involved a multiple case study research strategy across 24 educational sites, as selected through a stratified sampling process. Research strategies included semi-structured interviews, classroom observations, documentary review and child conversations. Data analysis was conducted electronically using Nvivo software, with use of an additional quantitative recording mechanism based on scaled weighting criteria for collected data. Based on such information, key findings from the NCSE national evaluation will be presented and critically reviewed, with particular reference to the role of the SNA in supporting pupils with ASD. Examples of positive practice inherent within the SNA role will be outlined and contrasted with discrete areas for development. Based on such findings, recommendations for the evolving role of the SNA will be presented, with the aim of informing both policy and best practice within the field.Keywords: autism spectrum disorder, inclusive education , paraprofessional, special needs assistant
Procedia PDF Downloads 2795683 Local People’s Livelihoods and Coping Strategies in the Wake of a Co-management System in the Campo Ma'an National Park, Cameroon
Authors: Nchanji Yvonne Kiki, Mala William Armand, Nchanji Eileen Bogweh, Ramcilovik-Suominen Sabaheta, Kotilainen Juha
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The Campo Ma'an National Park was created as part of an environmental and biodiversity compensation for the Chad-Cameroon Oil Pipeline Project, which was meant to help alleviate poverty and boost the livelihood of rural communities around the area. This paper examines different strategies and coping mechanisms employed by the indigenous people and local communities to deal with the national and internationally driven conservation policies and initiatives in the case of the Campo Ma'an National Park. While most literature on park management/co-management/nature conservation has focused on the negative implications for local peoples’ livelihoods, fewer studies have investigated the strategies of local people to respond to these policies and renegotiate their position in a way that enables them to continue their traditional livelihoods using the existing local knowledge systems. This study contributes to the current literature by zooming into not only the impacts of nature conservation policies but also the local individual and collective strategies and responses to such policies and initiatives. We employ a qualitative research approach using ethnomethodology and a convivial lens to analyze data collected from October to November 2018. We find that conservation policies have worsened some existing livelihoods on the one hand and constrained livelihood improvement of indigenous people and local communities (IPLC) on the other hand. Nonetheless, the IPLC has devised individual and collective coping mechanisms to deal with these conservation interventions and the negative effects they have caused. Upon exploring these mechanisms and their effectiveness, this study proposes a management approach to conservation centered on both people and nature, based on indigenous and local people's knowledge and practices, promoting nature for and by humans and strengthening both livelihood and conservation. We take inspiration from the convivial conservation approach and thinking by Bucher and Fletcher.Keywords: conservation policies, national park management, indigenous and local people’s experiences, livelihoods, local knowledge, coping strategies, conviviality
Procedia PDF Downloads 1835682 Desired Flow of Radioactive Materials from Logistics Service Quality Perspective
Authors: Tuğçe Yavaş Akış
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In recent years, due to an increased use of radioactive materials, radioactive sources are constantly being transported via air, road and ocean ways for medical, industrial, research etc. purposes throughout the world. The quantity of radioactive materials transported all around the world varies from negligible quantities in shipments of consumer products to very large quantities in shipments of irradiated nuclear fuel. Radioactive materials have been less attractive for social science researchers in literature. In this study, it is aimed to discover desired flow of radioactive materials from logistics service quality (LSQ) perspective. In doing so, case study approach will be employed by using secondary data collected from one of the world’s leading transportation companies’ customer care system reports. Movement of radioactive cargoes containing IR-192 and logistics process will be analyzed with the help of logistics service quality dimensions. Based on the case study that will be conducted, interaction between dimensions, the importance of each dimension in desired flow, and their relevance with desired flow of radioactive materials will be explained. This study will bring out the desired flow of radioactive materials transportation and be a guide for all other companies, employees and researchers.Keywords: logistics service quality, LSQ dimension , radioactive material, transportation
Procedia PDF Downloads 2395681 Pro Grow Business Partnerships: Unlocking the Potential of SMEs Indonesia With Resource Advantage Theory of Competition Approach
Authors: Kesi Widjajanti
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To develop the growth of small and medium enterprises (SMEs), it is important to unlock potential resources that can improve their performance. Business Partnerships (BP) are currently an interesting topic of strategy to use to expand markets and maximize financial and marketing performance. However, many business partnerships have not quite a role among small and medium companies in the creative industry in the Batik Craft sector in Indonesia. This study is rooted in the Resource Advantage Theory of Competition ( RAToC), which emphasizes that the advantage of company resources can be sourced from organizational and relational resources. With the basis of this theory, SMEs can optimize the allocation of relational resources and organizational goals, improve operational efficiency, and gain a strategic advantage in the market. Companies that are able to actualize organizational and relational resources better than other market players can be used for the process of increasing their superior performance. This study explores key elements from the RAToC perspective and shows how Business Partnerships have the potential to drive SMEs' growth. By aligning visions, and organizational resources, sharing knowledge and leveraging complementary relational resources, SMEs can increase their competitiveness, enter new markets, and achieve superior performance. The theoretical contribution of RAToC in small companies is due to the role of Pro-Grow Business Partnership strength as an important antecedent for improving SMEs' performance. The benefits (scenarios) of a Business Partnership to grow together are directed at optimizing resources that can create additional value for customers so that they can outperform competitors. Furthermore, managerial implications for SMEs who wish to unlock their resource potential can encourage the role of Pro-Grow Business Partnerships, which have specific characteristics, can absorb experience/knowledge capacity and utilize this knowledge for the development of "together" business ventures.Keywords: pro grow business partnership, performance, SMEs, resources advantage theory of competition, industry kreatif batik handycraft indonesia
Procedia PDF Downloads 775680 A Comparative Study of Corporate Cultural Values in Mergers and Acquisitions
Authors: Renzhong Peng, Weiping Wu
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Based on the framework of Hofstede’s cultural dimension, this study conducted a comparative study on the similarities and differences between national cultures and corporate cultural values, analyzed and interpreted the reasons why Chinese overseas Mergers and Acquisitions (M&A) cultural integration results in the success or failure. The findings of this study indicate that in the process of M&A, the corporate cultural values from Chinese and western corporations are proved to be quite different as a result of their diversities of national cultures, and the strategies for the integration of cultural corporate values are of vital importance and can determine the effects of the M&A, which can be referential to managers who intend to have the idea of M&A and those who have cultural integration in the process of M&A.Keywords: comparative study, cultural integration, corporate cultural values, Mergers and Acquisitions
Procedia PDF Downloads 3925679 Ill-Defined and Ill-Equipped: Understanding the Limits of the Concept of Truth in South Africa’S Truth and Reconciliation Commission
Authors: Keo Mbebe
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The South African Truth and Reconciliation Commission (TRC) is widely regarded as a blueprint for countries seeking to transcend the atrocities of their past and create a new human rights-based administration. The aim of these societies is to establish historical truth. Within the TRC, the aspects of truth-finding and truth-telling were considered to be catalysts for national unity and reconciliation. Truth-seeking, in addition, was mandated in the Promotion of National Unity and Reconciliation Act (TRC Act), which is the legislation behind the TRC. However, there is an incongruency between the conception of truth outlined in the Act, and the conception of truth explained in the Report of the TRC proceedings. The aim of this paper is to delineate these two kinds of “truth” and to critically analyze them. Doing so, it will then be evident in the discussion that there is a need for substantial clarity in the conception of truth used in transitional justice settings based on truth-finding and truth-seeking, and the paper will present ways in which such clarity may be achieved. The paper will begin with a philosophical engagement on the notion of historical truth used by the TRC legislation. Thereafter, the historical background to the political context in which the TRC Act was mandated will be provided. The next section would then be a sketch of the conceptions of historical truth and historical injustice in the Act, as well as its supporting documents. Lastly, it will be argued that the subversion of the TRC’s mandate to promote reconciliation and national unity by bringing to light past human rights violations during apartheid is betrayed by its amorphous conception of historical truth.Keywords: historical truth, human rights, transitional justice, truth commission
Procedia PDF Downloads 1855678 Accounting Legislation, Corporate Governance Codes and Disclosure in Jordan
Authors: Ayman Haddad, Wafaa Sbeiti, Amr Qasem
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The main aim of this paper is to provide an overview of the most influential economic changes and accounting legislation affecting financial reporting and disclosure practices in Jordan. It also provides an overview of disclosure studies conducted in Jordan covering the year(s) between 1986 and 2014. The economic changes in Jordan required conducting economic reform and revising/issuing new regulations and financial market reforms that led to an improvement in disclosure practices. The issuance of Temporary Securities Law and its Directives of Disclosure in 1997, which came into effect in 1998, is considered as the turning point in the improvement of disclosure practice in Jordan. Based on a review of prior disclosure studies, we conclude that disclosure practices have improved overtime. We also observe that that firm size as a factor has always affected the level of disclosure in Jordan and followed by external auditing while liquidity was found to have the least effect. The paper also addresses the disclosure items required in Corporate Governance Codes that exist for listed shareholding companies, banks, and insurance companies. Finally, the paper discusses the quality of accounting education in Jordan since prior studies noted its impact on accounting practice.Keywords: accounting legislation, corporate governance, disclosure practice, Jordan
Procedia PDF Downloads 3625677 Socioeconomic Inequality in Physical Activity: The CASPIAN-V Study
Authors: Roya Kelishadi, Mostafa Amini-Rarani, Mostafa Qorbani
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Introduction: As a health-related behavior, physical activity (PA) has an unequal distribution relating to individual's socioeconomic status. This study aimed to assess socioeconomic inequality in PA among Iranian students and their parents at national level and according to socioeconomic status (SES) of the living regions. Method: This study was conducted as part of a national surveillance program conducted among 14400 Iranian students and their parents. Non-linear principal component analysis was used to construct the households' socioeconomic status, and the concentration index approach was applied to measure inequality in father, mother, and student’s PA. Results: The data of 13313 students and their parents were complete for the current study. At national level and SES regions, students had more PA than their parents (except in the lowest SES region), and fathers have more PA than mothers. The lowest means of mother and student's PA were find in the highest SES region. At national level, the concentration indices of father and mother’s PA were -0.050 (95 % CI: -0.067 ~ -0.030) and -0.028 (95% CI: -0.044 ~ -0.012), respectively; indicating pro-poor inequality and, the CI value of student PA was nearly equal to zero (P > 0.05). At SES regions, father and mother's PA were more concentrated in the poor, except for lower middle region. Regional concentration indices for students reveal that inequality not statistically significant at all regions. Conclusion: This study suggests that reliable evidence that comparing different aspects of inequality of PA, based on socioeconomic status and residence areas of students and their parents, could be used for better planning for health promotion programs. Moreover, given the average of mother's and student’s PA in the richer regions were low, it can be suggested that richer focused-PA planning may further increase the level of PA across higher SES and, consequently, reduce inequality in PA. These findings can be applied in the health system services.Keywords: concentration index, health system services, physical activity, socioeconomic inequality
Procedia PDF Downloads 1615676 Challenges of Outreach Team Leaders in Managing Ward Based Primary Health Care Outreach Teams in National Health Insurance Pilot Districts in Kwazulu-Natal
Authors: E. M. Mhlongo, E. Lutge
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In 2010, South Africa’s National Department of Health (NDoH) launched national primary health care (PHC) initiative to strengthen health promotion, disease prevention, and early disease detection. The strategy, called Re-engineering Primary Health Care (rPHC), aims to support a preventive and health-promoting community-based PHC model by using community-based outreach teams (known in South Africa as Ward-based Primary Health Care Outreach teams or WBPHCOTs). These teams provide health education, promote healthy behaviors, assess community health needs, manage minor health problems, and support linkages to health services and health facilities. Ward based primary health care outreach teams are supervised by a professional nurse who is the outreach team leader. In South Africa, the WBPHCOTs have been established, registered, and are reporting their activities in the District Health Information System (DHIS). This study explored and described the challenges faced by outreach team leaders in supporting and supervising the WBPHCOTs. Qualitative data were obtained through interviews conducted with the outreach team leaders at a sub-district level. Thematic analysis of data was done. Findings revealed some challenges faced by team leaders in day to day execution of their duties. Issues such as staff shortages, inadequate resources to carry out health promotion activities, and lack of co-operation from team members may undermine the capacity of team leaders to support and supervise the WBPHCOTs. Many community members are under the impression that the outreach team is responsible for bringing the clinic to the community while the outreach teams do not carry any medication/treatment with them when doing home visits. The study further highlights issues around the challenges of WBPHCOTs at a household level. In conclusion, the WBPHCOTs are an important component of National Health Insurance (NHI), and in order for NHI to be optimally implemented, the issues raised in this research should be addressed with some urgency.Keywords: community health worker, national health insurance, primary health care, ward-based primary health care outreach teams
Procedia PDF Downloads 1415675 Visitor Management in the National Parks: Recreational Carrying Capacity Assessment of Çıralı Coast, Turkey
Authors: Tendü H. Göktuğ, Gönül T. İçemer, Bülent Deniz
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National parks, which are rich in natural and cultural resources values are protected in the context of the idea to develop sustainability, are among the most important recreated areas demanding with each passing day. Increasing recreational use or unplanned use forms negatively affect the resource values and visitor satisfaction. The intent of national parks management is to protect the natural and cultural resource values and to provide the visitors with a quality of recreational experience, as well. In this context, the current studies to improve the appropriate tourism and recreation planning and visitor management, approach have focused on recreational carrying capacity analysis. The aim of this study is to analyze recreational carrying capacity of Çıralı Coast in the Bey Mountains Coastal National Park to compare the analyze results with the current usage format and to develop alternative management strategies. In the first phase of the study, the annual and daily visitations, geographic, bio-physical, and managerial characteristics of the park and the type of recreational usage and the recreational areas were analyzed. In addition to these, ecological observations were carried out in order to determine recreational-based pressures on the ecosystems. On-site questionnaires were administrated to a sample of 284 respondents in the August 2015 - 2016 to collect data concerning the demographics and visit characteristics. The second phase of the study, the coastal area separated into four different usage zones and the methodology proposed by Cifuentes (1992) was used for capacity analyses. This method supplies the calculation of physical, real and effective carrying capacities by using environmental, ecological, climatic and managerial parameters in a formulation. Expected numbers which estimated three levels of carrying capacities were compared to current numbers of national parks’ visitors. In the study, it was determined that the current recreational uses in the north of the beach were caused by ecological pressures, and the current numbers in the south of beach much more than estimated numbers of visitors. Based on these results management strategies were defined and the appropriate management tools were developed in accordance with these strategies. The authors are grateful for the financial support of this project by The Scientific and Technological Research Council of Turkey (No: 114O344)Keywords: Çıralı Coast, national parks, recreational carrying capacity, visitor management
Procedia PDF Downloads 2765674 The Relationship of Lean Management Principles with Lean Maturity Levels: Multiple Case Study in Manufacturing Companies
Authors: Alexandre D. Ferraz, Dario H. Alliprandini, Mauro Sampaio
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Companies and other institutions are constantly seeking better organizational performance and greater competitiveness. In order to fulfill this purpose, there are many tools, methodologies and models for increasing performance. However, the Lean Management approach seems to be the most effective in terms of achieving a significant improvement in productivity relatively quickly. Although Lean tools are relatively easy to understand and implement in different contexts, many organizations are not able to transform themselves into 'Lean companies'. Most of the efforts in its implementation have shown single benefits, failing to achieve the desired impact on the performance of the overall enterprise system. There is also a growing perception of the importance of management in Lean transformation, but few studies have empirically investigated and described the 'Lean Management'. In order to understand more clearly the ideas that guide Lean Management and its influence on the maturity level of the production system, the objective of this research is analyze the relationship between the Lean Management principles and the Lean maturity level in the organizations. The research also analyzes the principles of Lean Management and its relationship with the 'Lean culture' and the results obtained. The research was developed using the case study methodology. Three manufacturing units of a German multinational company from industrial automation segment, located in different countries were studied, in order to have a better comparison between the practices and the level of maturity in the implementation. The primary source of information was the application of a research questionnaire based on the theoretical review. The research showed that higher the level of Lean Management principles, higher are the Lean maturity level, the Lean culture level, and the level of Lean results obtained in the organization. The research also showed that factors such as time for application of Lean concepts and company size were not determinant for the level of Lean Management principles and, consequently, for the level of Lean maturity in the organization. The characteristics of the production system showed much more influence in different evaluated aspects. The present research also left recommendations for the managers of the plants analyzed and suggestions for future research.Keywords: lean management, lean principles, lean maturity level, lean manufacturing
Procedia PDF Downloads 1455673 Translation Methods Applied While Dealing With System-Bound Terms (Polish-English Translation)
Authors: Anna Kizinska
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The research aims at discussing Polish and British incongruent terms that refer to company law. The Polish terms under analysis appear in the Polish Code of Commercial Partnerships and Companies and constitute legal terms or factual terms. The English equivalents of each Polish term under research appear in two Polish Code of Commercial Partnerships and Companies translations into English. The theoretical part of the paper includes the presentation of the definitions of a system-bound term and incongruity of terms. The aim of the analysis is to check if the classification of translation methods used in civil law terms translation comprehends the translation methods applied while translating company law terms into English. The translation procedures are defined according to Newmark. The stages of the research include 1) presentation of a definition of a Polish term, 2) enumerating the so-far published English equivalents of a given Polish term and comparing their definitions (as long as they appear in English law dictionaries ) with the definition of a given Polish term under analysis, 3) checking whether an English equivalent appears or not in, among others, the sources of the British law (legislation.gov.uk database) , 4) identifying the translation method that was applied while forming a given English equivalent.Keywords: translation, legal terms, equivalence, company law, incongruency
Procedia PDF Downloads 905672 Earnings Management from Taiwan Gisa Firms
Authors: An-an Chiu, Shaio Yan Huang, Ling-Na Chen, Wei-Hua Lin
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Research has primarily focused on listed companies, less is done regarding small and medium-sized enterprises. Under the authorities' support, Taipei Exchange (TPEx) started Go Incubation Board for Startup and Acceleration Firms (GISA) in January 2014. This platform is designed to help small-sized innovative companies grow and to enter the capital market in the future. This research yield insight into earnings management activities around seasoned equity offerings (SEO) based on Taiwan’s GISA firms and the effectiveness of external corporate governance. Data for the study come from the GISA Market Observation Post System from January 2014 to December 2016. The result finds that GISA firms prone to upward accrual-based earnings management during SEO to avoid long-term negative consequences. Especially, firms with paid-in capital more than NT$ 30 million, higher fundraising amounts, or smaller-sized firms, tend to increase discretionary accruals. Finally, consistent with prior literature, CPA firms effectively serve as the role of external corporate governances on mitigating earnings management.Keywords: GISA, earnings management, CPA, seasoned equity offerings
Procedia PDF Downloads 1415671 Problems of Innovation Development of Wireless Data Transfer Branch in the Cellular Market of Kazakhstan
Authors: Yessengeldy Kuanyshpayev
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Now in some countries of the world the cellular market is on the point of saturation, in others - positive dynamics of development kept on. The reasons for it are also different, but there are united by their general susceptibility to innovation changes, if they are really innovative. If to take as an example the cellular market of Kazakhstan it is defined by the low percent of smart phones at consumers, the low population density, undercapacity of the 3G channel, and absence of universal access to the LTE technology that limits dynamical growth of this branch. These moments are aggravated by failures of starting commercial projects by private companies which prevent to be implemented and widely adopted to a new product among consumers. The object of the research is possible integration of wireless and program technologies at which introduction the idea can regenerate in an innovation. The analysis of existing projects in the market and the possible union of the technologies through a prism of theoretical bases of innovative activity shows that efficiency of the company by development and introduction of innovations is possible only thanks to strict observance of all terms and conditions of the innovative process which main term is profit. Despite that fact that on a global scale the innovativeness issue of companies is very popular, there are no research about possibility of innovative breaks in the field of wireless access to the Internet in the cellular market of Kazakhstan.Keywords: innovation, the effectiveness of company, commercialization, cellular market
Procedia PDF Downloads 3945670 Radio Frequency Identification (Rfid) Cost-Effective, Location-Based System for Managing Construction Materials
Authors: Mourad Bakouka, Abdelaziz Rabehi
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Companies need to have logistics and transportation in place that can adapt to the changing nature of construction sites. This ensures they can react quickly when needed. A study was conducted to develop a way to locate and track materials on construction sites. The system is an RFID/GPS integration that's required to pull off this feat. The study also reports how the platform has been used in construction. They found many advantages to using it, including reductions in both time and costs as well as improved management of materials orders. . For example, the time in which a project could start up was shortened from two weeks to three days with just a single digital order. As of now, the technology is still limited in its widespread adoption due largely to overall lack of awareness and difficulty connecting to it. However, as more and more companies embrace it in construction, the technology is expected to become ubiquitous. The developed platform provides contractors and construction managers with real-time information about the status of materials and work, allowing them to better manage the workflow in a project. The study sheds new light on this subject, which is essential to know. This work is becoming increasingly aware of the use of smart tools in constructing buildings.Keywords: materials management, internet of things (IoT), radio frequency identification (RFID), construction site, supply chain management
Procedia PDF Downloads 825669 Demystifying Mathematics: Handling Learning Disabilities in Mathematics Among Low Achievers in Kenyan Schools
Authors: Gladys Gakenia Njoroge
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Mathematics is a compulsory subject in both primary and secondary schools in Kenya. However, learners’ poor performance in the subject in Kenya national examinations year in year out remains a serious concern for teachers of Mathematics, parents, curriculum developers, and the general public. This is particularly worrying because of the importance attached to the subject in national development hence the need to find out what could be affecting learning of Mathematics in Kenyan schools. The research on which this paper is based sought to examine the factors that influence performance in Mathematics in Kenyan schools; identify the characteristics of Mathematics learning disabilities; determine how the learners with such learning disabilities can be assessed and identified and interventions for these difficulties implemented. A case study was undertaken on class six learners in a primary school in Nairobi County. The tools used for the research were: classroom observations and an Individualized Education Program (IEP) developed by the teachers with the help of the researcher. This paper therefore highlights the findings from the research, discusses the implications of the findings and suggests the way forward as far as teaching, learning and assessment of Mathematics in Kenyan schools is concerned. Perhaps with the application of the right interventions, poor performance in Mathematics in the national examinations in Kenya will be a thing of the past.Keywords: demystifying mathematics, individualized education program, learning difficulties, assessment
Procedia PDF Downloads 945668 Analysis of the Effects of Institutions on the Sub-National Distribution of Aid Using Geo-Referenced AidData
Authors: Savas Yildiz
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The article assesses the performance of international aid donors to determine the sub-national distribution of their aid projects dependent on recipient countries’ governance. The present paper extends the scope from a cross-country perspective to a more detailed analysis by looking at the effects of institutional qualities on the sub-national distribution of foreign aid. The analysis examines geo-referenced aid project in 37 countries and 404 regions at the first administrative division level in Sub-Saharan Africa from the World Bank (WB) and the African Development Bank (ADB) that were approved between the years 2000 and 2011. To measure the influence of institutional qualities on the distribution of aid the following measures are used: control of corruption, government effectiveness, regulatory quality and rule of law from the World Governance Indicators (WGI) and the corruption perception index from Transparency International. Furthermore, to assess the importance of ethnic heterogeneity on the sub-national distribution of aid projects, the study also includes interaction terms measuring ethnic fragmentation. The regression results indicate a general skew of aid projects towards regions which hold capital cities, however, being incumbent presidents’ birth region does not increase the allocation of aid projects significantly. Nevertheless, with increasing quality of institutions aid projects are less skewed towards capital regions and the previously estimated coefficients loose significance in most cases. Higher ethnic fragmentation also seems to impede the possibility to allocate aid projects mainly in capital city regions and presidents’ birth places. Additionally, to assess the performance of the WB based on its own proclaimed goal to aim the poor in a country, the study also includes sub-national wealth data from the Demographic and Health Surveys (DSH), and finds that, even with better institutional qualities, regions with a larger share from the richest quintile receive significantly more aid than regions with a larger share of poor people. With increasing ethnic diversity, the allocation of aid projects towards regions where the richest citizens reside diminishes, but still remains high and significant. However, regions with a larger share of poor people still do not receive significantly more aid. This might imply that the sub-national distribution of aid projects increases in general with higher ethnic fragmentation, independent of the diverse regional needs. The results provide evidence that institutional qualities matter to undermine the influence of incumbent presidents on the allocation of aid projects towards their birth regions and capital regions. Moreover, even for countries with better institutional qualities the WB and the ADB do not seem to be able to aim the poor in a country with their aid projects. Even, if one considers need-based variables, such as infant mortality and child mortality rates, aid projects do not seem to be allocated in districts with a larger share of people in need. Therefore, the study provides further evidence using more detailed information on the sub-national distribution of aid projects that aid is not being allocated effectively towards regions with a larger share of poor people to alleviate poverty in recipient countries directly. Institutions do not have any significant influence on the sub-national distribution of aid towards the poor.Keywords: aid allocation, georeferenced data, institutions, spatial analysis
Procedia PDF Downloads 1195667 Adaption to Climate Change as a Challenge for the Manufacturing Industry: Finding Business Strategies by Game-Based Learning
Authors: Jan Schmitt, Sophie Fischer
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After the Corona pandemic, climate change is a further, long-lasting challenge the society must deal with. An ongoing climate change need to be prevented. Nevertheless, the adoption tothe already changed climate conditionshas to be focused in many sectors. Recently, the decisive role of the economic sector with high value added can be seen in the Corona crisis. Hence, manufacturing industry as such a sector, needs to be prepared for climate change and adaption. Several examples from the manufacturing industry show the importance of a strategic effort in this field: The outsourcing of a major parts of the value chain to suppliers in other countries and optimizing procurement logistics in a time-, storage- and cost-efficient manner within a network of global value creation, can lead vulnerable impacts due to climate-related disruptions. E.g. the total damage costs after the 2011 flood disaster in Thailand, including costs for delivery failures, were estimated at 45 billion US dollars worldwide. German car manufacturers were also affected by supply bottlenecks andhave close its plant in Thailand for a short time. Another OEM must reduce the production output. In this contribution, a game-based learning approach is presented, which should enable manufacturing companies to derive their own strategies for climate adaption out of a mix of different actions. Based on data from a regional study of small, medium and large manufacturing companies in Mainfranken, a strongly industrialized region of northern Bavaria (Germany) the game-based learning approach is designed. Out of this, the actual state of efforts due to climate adaption is evaluated. First, the results are used to collect single actions for manufacturing companies and second, further actions can be identified. Then, a variety of climate adaption activities can be clustered according to the scope of activity of the company. The combination of different actions e.g. the renewal of the building envelope with regard to thermal insulation, its benefits and drawbacks leads to a specific strategy for climate adaption for each company. Within the game-based approach, the players take on different roles in a fictionalcompany and discuss the order and the characteristics of each action taken into their climate adaption strategy. Different indicators such as economic, ecologic and stakeholder satisfaction compare the success of the respective measures in a competitive format with other virtual companies deriving their own strategy. A "play through" climate change scenarios with targeted adaptation actions illustrate the impact of different actions and their combination onthefictional company.Keywords: business strategy, climate change, climate adaption, game-based learning
Procedia PDF Downloads 2075666 Foreign Language Curriculum of Mongolian Higher Educational Institutions, Problems and Solutions: In the Example of the Curriculum at National University of Mongolia
Authors: Sainbilegt Dashdorj, Delgerekhtsetseg Tsedev, Odontuya Mishigdorj, Bat-Uchral Ganzorigt
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To develop a content-based recommendation of foreign language teaching for foreign language majoring and non-majoring classes at domestic universities by comparing the current situation, the environmental conditions, the curriculum, the plan, the content and so on of Mongolian foreign language teaching with the ones at the universities in the education development leading countries was set as the main goal and thus, it is considered to become an important step not only for solving an urgent foreign language teaching issue at Mongolian higher educational institutions but also for enhancing the foreign language knowledge of the national human resource in the globalizing world.Keywords: CEFR, content standart, language curriculum, multilingualism
Procedia PDF Downloads 5775665 The Role of Inventory Classification in Supply Chain Responsiveness in a Build-to-Order and Build-To-Forecast Manufacturing Environment: A Comparative Analysis
Authors: Qamar Iqbal
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Companies strive to improve their forecasting methods to predict the fluctuations in customer demand. These fluctuation and variation in demand affect the manufacturing operations and can limit a company’s ability to fulfill customer demand on time. Companies keep the inventory buffer and maintain the stocking levels to reduce the impact of demand variation. A mid-size company deals with thousands of stock keeping units (skus). It is neither easy and nor efficient to control and manage each sku. Inventory classification provides a tool to the management to increase their ability to support customer demand. The paper presents a framework that shows how inventory classification can play a role to increase supply chain responsiveness. A case study will be presented to further elaborate the method both for build-to-order and build-to-forecast manufacturing environments. Results will be compared that will show which manufacturing setting has advantage over another under different circumstances. The outcome of this study is very useful to the management because this will give them an insight on how inventory classification can be used to increase their ability to respond to changing customer needs.Keywords: inventory classification, supply chain responsiveness, forecast, manufacturing environment
Procedia PDF Downloads 5955664 Counteracting Disruptions during the COVID-19 Pandemic in the Supply Chains of the Automotive Industry: The Example of Polish Enterprises
Authors: Tomasz Rokicki, Piotr Bórawski, Aneta Bełdycka-Bórawska, András Szeberényi
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The aim of the article was to present ways to counteract disruptions during the COVID-19 pandemic occurring in the supply chain of enterprises from the automotive industry. The specific objectives are to determine changes in the automotive industry during the pandemic, to show the types of disruptions in supply chains, and how to counteract these unfavorable situations. Enterprises from the automotive industry operating in Poland were deliberately selected for research. Using the purposive sampling method, ten companies from the automotive industry were selected for qualitative research. In-depth research was carried out in selected enterprises using a personal interview. At the beginning of the pandemic, lockdowns and unpredictability were a problem. The key was to protect employees and introduce appropriate procedures. In the later stages of the pandemic, there were restrictions on the timeliness of deliveries and extension of delivery times. There were problems with the shortage of materials, and the costs of products and transport increased. In automotive companies, counteracting the effects of the pandemic consisted of ensuring the safety of employees, maintaining constant contact and communication with branches and headquarters, as well as with suppliers and contractors. Therefore, appropriate communication, cooperation, and flexibility were important.Keywords: disruptions, automotive industry, supply chain disruption, cooperation in supply chain
Procedia PDF Downloads 685663 Repetitive Compulsions of Trauma: Critically Analyzing Damages Done When Perpetuating Heroic White Masculinity at Federally Managed United States Civil War Battlefields
Authors: Cait M. Henry, Sarah Jackson
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Abstract-This study is built from the culmination of four years of research into the cultural interpretation of Civil War heritage at a National Park Service (NPS) site, namely the Manassas National Battlefield Park, within an increasingly contentious political landscape surrounding the U.S. Civil War. Originating as questions regarding the relevancy of historic battlefields to the current culture within the United States soon evolved into more philosophical questions about what it means to feel welcome at a battlefield site, and what are considered appropriate actions and behaviors at what was once a mass gravesite. In trying to answer these questions, this work aims to critically analyze the confluence between the cultural authority of the NPS and collective memories of the U.S. Civil War. Operationalizing trauma as repeated violent acts within public spaces, the authors posit that the normalization of violence from white or white-passing men partially stems from the glorification of heroic white masculinity at National Park Service Civil War battlefield sites—especially those which also commemorate Confederate military strategy and prowess. From here the study moves outward to focus on the prevalence of heroic white masculinity within the nation’s current social zeitgeist, and particularly the notion that to take back masculinity one must utilize violence as a means of symbolic restoration from perceptions of white victimhood. The study ends with case studies of dark tourism framing at international battlefields as models for expanding heritage interpretation at the NPS site to foster narratives of empathy and responsibility within an increasingly contentious political landscape within the United States of America. Visitors do not leave Manassas National Battlefield Park with answers about the social and moral implications of the U.S. Civil War, but the tools for championing their own (predominantly white) heroic masculinity. As such, it is only logical that one common reaction when masculinity is symbolically threatened is to enact violence against Others as a restorative force within the United States.Keywords: confederate heritage, military history, national park service, trauma, United States civil war
Procedia PDF Downloads 165662 Regenerating Historic Buildings: Policy Gaps
Authors: Joseph Falzon, Margaret Nelson
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Background: Policy makers at European Union (EU) and national levels address the re-use of historic buildings calling for sustainable practices and approaches. Implementation stages of policy are crucial so that EU and national strategic objectives for historic building sustainability are achieved. Governance remains one of the key objectives to ensure resource sustainability. Objective: The aim of the research was to critically examine policies for the regeneration and adaptive re-use of historic buildings in the EU and national level, and to analyse gaps between EU and national legislation and policies, taking Malta as a case study. The impact of policies on regeneration and re-use of historic buildings was also studied. Research Design: Six semi-structured interviews with stakeholders including architects, investors and community representatives informed the research. All interviews were audio recorded and transcribed in the English language. Thematic analysis utilising Atlas.ti was conducted for the semi-structured interviews. All phases of the study were governed by research ethics. Findings: Findings were grouped in main themes: resources, experiences and governance. Other key issues included identification of gaps in policies, key lessons and quality of regeneration. Abandonment of heritage buildings was discussed, for which main reasons had been attributed to governance related issues both from the policy making perspective as well as the attitudes of certain officials representing the authorities. The role of authorities, co-ordination between government entities, fairness in decision making, enforcement and management brought high criticism from stakeholders along with time factors due to the lengthy procedures taken by authorities. Policies presented an array from different perspectives of same stakeholder groups. Rather than policy, it is the interpretation of policy that presented certain gaps. Interpretations depend highly on the stakeholders putting forward certain arguments. All stakeholders acknowledged the value of heritage in regeneration. Conclusion: Active stakeholder involvement is essential in policy framework development. Research informed policies and streamlining of policies are necessary. National authorities need to shift from a segmented approach to a holistic approach.Keywords: adaptive re-use, historic buildings, policy, sustainable
Procedia PDF Downloads 3945661 Assessment of the Frontline Services of the National Museum of the Philippines: Basis for an Improved Client-Oriented Service Package
Authors: Geneva Oaferina
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The Philippines is striving to deliver professional and improved public services. The country is committed to making more effective use of its resources to fulfill its sectoral and development goals. Within the heritage field, the museum needs to have a strong focus on seeking excellence in its services to its many publics. The National Museum of the Philippines is mandated as an educational, scientific, and cultural institution. It is important that the museum is more accessible, understandable, and relevant to the public, and at the same time, it provides a quality experience for an improved client-oriented service package. This study assessed the service delivery of the National Museum using the modified HISTOQUAL model. The HISTOQUAL dimensions (Responsiveness, Tangibles, Communications, Consumables, and Empathy) were adapted that identify the service quality features in the museum sector from the poorest to the most outstanding factor that will be subject to improvement, as well as those factors that represent strong points of the museum’s services and which are important to the museum visitors. This also identified the gaps encountered by the respondents that caused such inconvenience and default on achieving the sectoral and organizational goals of the museum. As an output of the study, the researcher formulated the service package and adapted the HISTOQUAL dimensions and statements from the assessment through documentary analysis and data analysis/interpretation.Keywords: museum, frontline, inclusivity, HISTOQUAL
Procedia PDF Downloads 1015660 The Journey from Lean Manufacturing to Industry 4.0: The Rail Manufacturing Process in Mexico
Authors: Diana Flores Galindo, Richard Gil Herrera
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Nowadays, Lean Manufacturing and Industry 4.0 are very important in every country. One of the main benefits is continued market presence. It has been identified that there is a need to change existing educational programs, as well as update the knowledge and skills of existing employees. It should be borne in mind that behind each technological improvement, there is a human being. Human talent cannot be neglected. The main objectives of this article are to review the link between Lean Manufacturing, the incorporation of Industry 4.0 and the steps to follow to implement it; analyze the current situation and study the implications and benefits of this new trend, with a particular focus on Mexico. Lean Manufacturing and Industry 4.0 implementation waves must always take care of the most important capital – intellectual capital. The methodology used in this article comprised the following steps: reviewing the reality of the fourth industrial revolution, reviewing employees’ skills on the journey to become world-class, and analyzing the situation in Mexico. Lean Manufacturing and Industry 4.0 were studied not as exclusive concepts, but as complementary ones. The methodological framework used is focused on motivating companies’ collaborators to guarantee common results, innovate, and remain in the market in the face of new requirements from company stakeholders. The key findings were that both trends emphasize the need to improve communication across the entire company and incorporate new technologies into everyday work, from the shop floor to administrative staff, to help improve processes. Taking care of people, activities and processes will bring a company success. In the specific case of Mexico, companies in all sectors need to be aware of and implement technological improvements according to their specific needs. Low-cost labor represents one of the most typical barriers. In conclusion, companies must build a roadmap according to their strategy and needs to achieve their short, medium- and long-term goals.Keywords: lean management, lean manufacturing, industry 4.0, motivation, SWOT analysis, Hoshin Kanri
Procedia PDF Downloads 1445659 Regional Dynamics of Innovation and Entrepreneurship in the Optics and Photonics Industry
Authors: Mustafa İlhan Akbaş, Özlem Garibay, Ivan Garibay
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The economic entities in innovation ecosystems form various industry clusters, in which they compete and cooperate to survive and grow. Within a successful and stable industry cluster, the entities acquire different roles that complement each other in the system. The universities and research centers have been accepted to have a critical role in these systems for the creation and development of innovations. However, the real effect of research institutions on regional economic growth is difficult to assess. In this paper, we present our approach for the identification of the impact of research activities on the regional entrepreneurship for a specific high-tech industry: optics and photonics. The optics and photonics has been defined as an enabling industry, which combines the high-tech photonics technology with the developing optics industry. The recent literature suggests that the growth of optics and photonics firms depends on three important factors: the embedded regional specializations in the labor market, the research and development infrastructure, and a dynamic small firm network capable of absorbing new technologies, products and processes. Therefore, the role of each factor and the dynamics among them must be understood to identify the requirements of the entrepreneurship activities in optics and photonics industry. There are three main contributions of our approach. The recent studies show that the innovation in optics and photonics industry is mostly located around metropolitan areas. There are also studies mentioning the importance of research center locations and universities in the regional development of optics and photonics industry. These studies are mostly limited with the number of patents received within a short period of time or some limited survey results. Therefore the first contribution of our approach is conducting a comprehensive analysis for the state and recent history of the photonics and optics research in the US. For this purpose, both the research centers specialized in optics and photonics and the related research groups in various departments of institutions (e.g. Electrical Engineering, Materials Science) are identified and a geographical study of their locations is presented. The second contribution of the paper is the analysis of regional entrepreneurship activities in optics and photonics in recent years. We use the membership data of the International Society for Optics and Photonics (SPIE) and the regional photonics clusters to identify the optics and photonics companies in the US. Then the profiles and activities of these companies are gathered by extracting and integrating the related data from the National Establishment Time Series (NETS) database, ES-202 database and the data sets from the regional photonics clusters. The number of start-ups, their employee numbers and sales are some examples of the extracted data for the industry. Our third contribution is the utilization of collected data to investigate the impact of research institutions on the regional optics and photonics industry growth and entrepreneurship. In this analysis, the regional and periodical conditions of the overall market are taken into consideration while discovering and quantifying the statistical correlations.Keywords: entrepreneurship, industrial clusters, optics, photonics, emerging industries, research centers
Procedia PDF Downloads 4075658 On the Path of Radicalization: Policing of Muslim Americans Post 9/11
Authors: Hagar Elsayed
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This case study examines the framing of the diverse populations of Arab, Muslim and South Asian immigrants and their descendants in local communities by both federal and local law enforcement agencies. It explores how urban spaces and policing are constructed as necessary components of national security in the context of the war on terror by focusing on practices employed in local spaces such as Dearborn, Michigan and training methods adopted on a national level. The proliferation of American Arabs as ‘terrorist’ works to legitimize not only increasing state surveillance, but also military strategies which infringe on ‘inside’ spaces. Sustaining these progressively militarized civil policing operations, which demand intense mobilization of state power, requires that whole neighborhoods and districts are reimagined to portray these geographies in a certain light. This case study is central in understanding how Arab, South Asian, and Muslim civilians’ transformation into a “national security” issue have created militarized police enforcement agencies that employ military tactics to map the terrain of Otherness. This study looks at how race factors into key recent incidents, and asks whether this militarization builds from past forms of racist policing, and whether these specific incidents are reflective of larger patterns or whether they are just isolated incidents.Keywords: American-Muslims, Arabs, militarization, policing
Procedia PDF Downloads 1365657 Women in Sports: Experiences of the Suriname Olympic Committee
Authors: Rishmidevi Kirtie Algoe
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Advocating for gender equality in sports is a global struggle but a greater challenge for small nations with weak economies like Suriname, a Dutch-speaking country in the Caribbean. This paper presents the experience of the Suriname Olympic Committee (SOC) in addressing gender inequality in sports in the global context of the policies implemented by the International Olympic Committee (IOC). The case of Suriname is interesting because it shows the results of a small nation in creating protective measures. The SOC has succeeded in developing a code of conduct for sports and is now taking steps to establish a sports justice institute. All of this is happening in a situation where there are few women leaders in sport: only three of the seventeen national member federations are led by women, and there are two women on SOC's 9-member board. Three arguments are made. First, gender inequality in sports in Suriname is a reflection of national power structures and cultural barriers to women in sports. Second, IOC policies and resources to reduce gender inequality in sports, while important, do not guarantee national change. Third, and more importantly, the SOC has addressed gender inequality with an approach based on the principles of "walk the talk" and "trial and error." All three arguments are elaborated on using the framework of intersectionality. The study draws empirically on data collected during and on SOC Gender and Sport Commission seminars and workshops, including two surveys, transcripts, and newspaper articles.Keywords: Caribbean, gender inequality, safeguarding, Suriname Olympic Committee
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