Search results for: public sector accounting and audits IPSAS
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8578

Search results for: public sector accounting and audits IPSAS

7648 A Study on Websites of Public and Private Hospitals in Konya

Authors: H. Nur Görkemli, Mehmet Fidan

Abstract:

After the first acquaintance with internet in April 1993, number of internet users increased rapidly in Turkey. According to Turkish Statistical Institute’s 2013 data, internet usage in Turkey between 16-74 age group is 48,9%. Hospitals are one of the areas where internet is being intensively used like many other businesses. As a part of public relations application, websites are important tools for hospitals to reach a wide range of target audience within and outside the organization. With their websites, hospitals have opportunities to give information about their organization, strengthen their image, compete with their rivals, interact with shareholders, reflect their transparency and meet with new audiences. This study examines web sites of totally 31 hospitals which are located in Konya. Institutions are categorized as public and private hospitals and then three main research categories are determined: content, visual and technical. Main and sub categories are examined by using content analysis method. Results are interpreted in terms of public and private institutions.

Keywords: websites, hospital, health communication, internet, webpages

Procedia PDF Downloads 367
7647 Evaluation of Disease Risk Variables in the Control of Bovine Tuberculosis

Authors: Berrin Şentürk

Abstract:

In this study, due to the recurrence of bovine tuberculosis, in the same areas, the risk factors for the disease were determined and evaluated at the local level. This study was carried out in 32 farms where the disease was detected in the district and center of Samsun province in 2014. Predetermined risk factors, such as farm, environmental and economic risks, were investigated with the survey method. It was predetermined that risks in the three groups are similar to the risk variables of the disease on the global scale. These risk factors that increase the susceptibility of the infection must be understood by the herd owners. The risk-based contagious disease management system approach should be applied for bovine tuberculosis by farmers, animal health professionals and public and private sector decision makers.

Keywords: bovine tuberculosis, disease management, control, outbreak, risk analysis

Procedia PDF Downloads 389
7646 Formal Sector Employment, Economic Capital and Human Capacity Development: Voices of Single Mothers from South Africa and Germany

Authors: Tanusha Raniga, Michael Boecker, Maud Mthembu

Abstract:

This paper considers the formal employment sector, human capacity development and economic capital of single-mother households’ as they strive to sustain livelihoods. This paper advances empirical data in the field of economic and social development policy. The correlation between educational level, human capacity development and economic self-reliance of single-mother households is considered. This paper presents empirical evidence obtained from qualitative in-depth interviews conducted with twenty-five single mothers who were working in the formal work sector in Hagen, Germany and two provinces, namely KwaZulu-Natal and Gauteng in South Africa. This is an underexplored research area as most of the international literature focuses on pathology and victimhood related to single-mother households. Instead, this paper presents the biographic profiles and discusses two key themes that emerged from the data analysis namely; formal and informal streams of income enhanced human capital development through access to further education and training opportunities. The women perceived these themes as facilitating factors which helped them sustain their households. The paper presents some suggestions for policymakers and social work practitioners to consider to improve support systems and avoid economic exclusion of single mothers who work within the first economy.

Keywords: single mothers, formal work sector, economic capital, human capital

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7645 Financial Reporting Quality and International Financial Reporting

Authors: Matthias Nnadi

Abstract:

Using samples of 250 large listed firms by market capitalization in China and Hong Kong, we conducted empirical test to determine the impact of regulatory environment on reporting quality following IFRS convergence using three financial reporting measures; earning management, timely loss recognition and value relevance. Our results indicate that accounting data are more value relevant for Hong Kong listed firms than the Chinese A-share firms. The empirical results for timely loss recognition further reveal that there is a larger coefficient estimate on bad news earnings, which suggests that Chines A-share firms are more likely to report losses in a timely manner. The results support the evidence that substantial convergence of IFRS can improve financial reporting quality in a regulated environment such as China. This further supports the expectation that IFRS are relevant to China and has positive effect on its accounting practice and quality.

Keywords: reporting, quality, earning, loss, relevance, financial, China, Hong Kong

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7644 Investigation of the Relationship between Government Expenditure and Country’s Economic Development in the Context of Sustainable Development

Authors: Lina Sinevičienė

Abstract:

Arising problems of countries’ public finances, social and demographic changes motivate scientific and policy debates on public spending size, structure and efficiency in order to meet the changing needs of society and business. The concept of sustainable development poses new challenges for scientists and policy-makers in the field of public finance. This paper focuses on the investigation of the relationship between government expenditure and country’s economic development in the context of sustainable development. Empirical analysis focuses on the data of the European Union (except Croatia and Luxemburg) countries. The study covers 2003 – 2012 years, using annual cross-sectional data. Summarizing the research results, it can be stated that governments should pay more attention to the needs that ensure sustainable development in the long-run when formulating public expenditure policy, particularly in the field of environment protection.

Keywords: economic development, economic growth, government expenditure, sustainable development

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7643 Impact of Capital Structure, Dividend Policy and Sustainability on Value of Firm: A Case Study of Spinning Textile Sector of Pakistan

Authors: Zahid Ahmad, Samia Yousaf

Abstract:

The main purpose of this study is to evaluate and assess the financial position, operating performance, and recent outlook of the companies. This study investigates the impact of capital structure, dividend policy and sustainability on the value of firms of textile spinning sector of Pakistan which is listed on Pakistan stock exchange. The panel data technique has been applied to this group of textile sector which is textile spinning. This study covers the last ten years of time period. All the data related to the variables have been collected from the annual reports and financial statements of the textile sector firms. There are differently related determinants to measure the capital structure which are fixed assets turnover ratio, debt ratio, equity ratio, debt to equity ratio, assets tangibility, and shareholder’s equity. Dividend policy is being measured by two determinants which are earning per share (EPS) and dividend payout ratio. Sustainability is being measured by three suitable factors which are sales growth, gross profit margin ratio and firm size. These are three independent variables and their determinants of this study. Value of firm is measured through the return on asset (ROA). Capital structure is at the top of the list among all the three variables. According to the results of this research work, somewhere all the three variables generates positive and significant effect on the firm’s performance and its growth.

Keywords: capital structure, dividend policy, panel data, sustainability

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7642 Cost Overrun Causes in Public Construction Projects in Saudi Arabia

Authors: Ibrahim Mahamid, A. Al-Ghonamy, M. Aichouni

Abstract:

This study is conducted to identify causes of cost deviations in public construction projects in Saudi Arabia from contractors’ perspective. 41 factors that might affect cost estimating accuracy were identified through literature review and discussion with some construction experts. The factors were tabulated in a questionnaire form and a field survey included 51 contractors from the Northern Province of Saudi Arabia was performed. The results show that the top five important causes are: wrong estimation method, long period between design and time of implementation, cost of labor, cost of machinary and absence of construction-cost data.

Keywords: cost deviation, public construction, cost estimating, Saudi Arabia, contractors

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7641 Development of Cross Curricular Competences in University Classrooms: Public Speaking

Authors: M. T. Becerra, F. Martín, P. Gutiérrez, S. Cubo, E. Iglesias, A. A. Sáenz del Castillo, P. Cañamero

Abstract:

The consolidation of the European Higher Education Area (EHEA) in universities has led to significant changes in student training. This paper, part of a Teaching Innovation Project, starts from new training requirements that are fit within Undergraduate Thesis Project, a subject that culminate student learning. Undergraduate Thesis Project is current assessment system that weigh the student acquired training in university education. Students should develop a range of cross curricular competences such as public presentation of ideas, problems and solutions both orally and writing in Undergraduate Thesis Project. Specifically, we intend with our innovation proposal to provide resources that enable university students from Teacher Degree in Education Faculty of University of Extremadura (Spain) to develop the cross curricular competence of public speaking.

Keywords: interaction, public speaking, student, university

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7640 Women Doing Leadership in Higher Education: Drawing on Individual Experiences to Analyse On-Going Gender Inequality in the Sector

Authors: Sarah Barnard, John Arnold, Fehmidah Munir, Sara Bosley

Abstract:

Gender issues in higher education continue to represent a complex issue as institutions grapple with the role that organisations can play in combatting inequality. Schemes like Athena SWAN and the Aurora leadership programme in the UK context are attempting to tackle some of the issues around representation and the recognition of women in the sector. This paper is the first of its kind in reporting findings from a mixed-methods longitudinal study on both professional services and academic women in higher education in the UK. Online surveys have been completed by over 2,000 women in the sector. The qualitative elements include interviews with women and their mentors, and diaries with a select group of women. So far results have shown that contrary to the stereotype of women lacking leadership skills or having no desire to go into higher roles, women in the sector consistently assessed their leadership abilities positively, especially but not only regarding interpersonal interaction and facilitation. Over 80% of women agreed that they felt confident about putting themselves forward for positions of responsibility at work. However, qualitative data shows that confidence remains a salient term for how women talk about the challenges they have faced at work. This suggests that the work needed to challenge systemic gender issues requires action to be driven above the individual level. Overall, academics reported more negative experiences than professional services staff. Similarly BAME women’s responses are more negative. Therefore, the study offers some information on the differential experiences of women. In conclusion, women in higher education are undertaking considerable ‘below the radar’ leadership activities in what they perceive to be a somewhat inhospitable hostile workplace culture. The significant amount of effort expended in the sector is affecting slow, partial impacts on gender inequalities.

Keywords: gender, higher education, leadership, longitudinal research

Procedia PDF Downloads 231
7639 Integrated Best Worst PROMETHEE to Evaluate Public Transport Service Quality

Authors: Laila Oubahman, Duleba Szabolcs

Abstract:

Public transport stakeholders aim to increase the ridership ratio by encouraging citizens to use common transportation modes. For this sight, improving service quality is a crucial option to reach the quality desired by users and reduce the gap between desired and perceived quality. Multi-criteria decision aid has been applied in literature in recent decades because it provides efficient models to assess the most impacting criteria on the overall assessment. In this paper, the PROMETHEE method is combined with the best-worst approach to construct a consensual model that avoids rank reversal to support stakeholders in ameliorating service quality.

Keywords: best-worst method, MCDA, PROMETHEE, public transport

Procedia PDF Downloads 193
7638 Public Libraries as Social Spaces for Vulnerable Populations

Authors: Natalie Malone

Abstract:

This study explores the role of a public library in the creation of social spaces for vulnerable populations. The data stems from a longitudinal ethnographic study of the Anderson Library community, which included field notes, artifacts, and interview data. Thematic analysis revealed multiple meanings and thematic relationships within and among the data sources -interviews, field notes, and artifacts. Initial analysis suggests the Anderson Library serves as a space for vulnerable populations, with the sub-themes of fostering interpersonal communication to create a social space for children and fostering interpersonal communication to create a social space for parents and adults. These findings are important as they illustrate the potential of public libraries to serve as community empowering institutions.

Keywords: capital, immigrant families, public libraries, space, vulnerable

Procedia PDF Downloads 140
7637 Dimensions of Public Spaces in Indian Market Places Feelings through Human Senses

Authors: Piyush Hajela

Abstract:

Public spaces in Indian market places are vibrant, colorful and carry latent dimensions that make them attractive and popular gathering spaces. These markets satisfy the household needs of the people and also their social, cultural and traditional aspirations. Going to a market place for shopping in India is a great source of entertainment for the people. They would love to spend as much time as possible and stay for longer durations than otherwise required. It is this desire of the people that generates public spaces. Much of these public spaces emerge as squares, plazas, corners of varied shapes and sizes at different locations, and yet provide a conducive environment. Such public spaces grow organically and are discovered by the people themselves. Indian markets serve people of different culture, religion, caste, age, gender which keeps them alive all the year round. Indian is a diverse country and this diversity is reflected clearly in the market places. They hold the people together and promote harmony across cultures. Free access to these market places makes them magnets for social interaction. Public spaces are spread across a city and more or less have established their existence and prominence in a social set up. While few of them are created, others are discovered by the people themselves in their constant search for desirable interactive public spaces. These are the most sought after gathering spaces that have the quality of promoting social interaction, providing free accessibility, provide desirable scale etc. The paper aims at identifying these freely accessible public spaces and the dimensions within it that make these public spaces hold the people for significant duration of time. The dimensions present shall be judged through collective response of human senses in form of safety, comfort and so on through the expressions of the participants. The aim therefore would be to trace the freely accessible public spaces emerged in Indian markets and evaluate them for human response and behavior. The hierarchy of market places in the city of Bhopal is well established as, city center level, sub city-center level, community level, local and convenient level market places. While many city-centers are still referred to as the old or traditional or the core area of the city, the others are part of the planned city. These different levels of market places are studied for emerged public spaces. These emerged public spaces are then documented in detail for unveiling the dimensions they offer through, photographs, visual observations, questionnaires and response of the participants of these public spaces.

Keywords: human comfort, enclosure, safety, social interaction

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7636 Involvement of Community Pharmacists in Public Health Services in Asir Region, Saudi Arabia: A Cross-Sectional Study

Authors: Mona Almanasef, Dalia Almaghaslah, Geetha Kandasamy, Rajalakshimi Vasudevan, Sadia Batool

Abstract:

Background: Community pharmacists are one of the most accessible healthcare practitioners worldwide and their services are used by a large proportion of the population. Expanding the roles of community pharmacists could contribute to reducing pressure on general health practice and other areas of health services. This research aimed to evaluate the contribution of community pharmacists in the provision of public health services and to investigate the perceived barriers to the provision of these services in Saudi Arabia. Materials and Methods: This study followed a cross-sectional design using an online anonymous self-administered questionnaire. The study took place in the Asir region, Saudi Arabia, between September 2019 and February 2020. A convenience sampling strategy was used to select and recruit the study participants. The questionnaire was adapted from previous research and involved three sections: demographics, involvement in public health services and barriers to practicing public health roles. Results: The total number of respondents was 193. The proportion of respondents who reported that they were “very involved” or “involved” in each service was 61.7% for weight management, 60.6% for sexual health, 57.5% for healthy eating, 53.4% for physical activity promotion, 51.3% for dental health, 46.1% for smoking cessation, 39.4% for screening for diabetes, 35.7% for screening for hypertension, 31.1% for alcohol dependence and drug misuse counseling, 30.6% for screening for dyslipidaemia, and 21.8% for vaccination and immunization. Most of the barriers in the current research were rated as having low relevance to the provision of public health services. Conclusion: Findings in the current research suggest that community pharmacists in the Asir region have varying levels of involvement in public health roles. Further research needs to be undertaken to understand the barriers to the provision of public health services and what strategies would be beneficial for enhancing the public health role of community pharmacists in Saudi Arabia.

Keywords: community pharmacist, public health, Asir region, Saudi Arabia

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7635 Overview of the Public Service Executive Training System in Hungary

Authors: Csilla Paksi-Petró

Abstract:

The Hungarian national public administration training system providing continuous, lifelong further training to some ten thousand executives in public administration was launched in 2014, adding skills and competency development to the previous training solutions, which had a mainly legal and professional approach. The executive training system is being continuously developed since tackling the existing qualitative, and quantitative challenges calls for the introduction of novel, innovative solutions. With a gap-filling character, this study presents, in brief, the last eight years of system of executive training in public administration, supported by the outcomes of the author's empirical research, makes suggestions for the possible directions of its further development. Through this article, the reader may obtain an overview of the current Hungarian civil service further training system, its institution system, the method of its application, its target groups, its results, and its development prospects. By reading the article, the reader will get acquainted with the good practices of the Hungarian civil service further training system.

Keywords: coaching, e-learning, executive development, further-training

Procedia PDF Downloads 111
7634 Willingness to Adopt "Green Steel" Products: A Case Study from the Automotive Sector

Authors: Hasan Muslemani, Jeffrey Wilson, Xi Liang, Francisco Ascui, Katharina Kaesehage

Abstract:

This paper aims to examine consumer behaviour towards, and the willingness to adopt, green steel use in the automotive sector, in order to identify potential barriers and opportunities for its widespread adoption. Semi-structured interviews were held with experts from global, regional and country-specific industry associations and automakers. The analysis shows there is a new shift towards lifecycle thinking in the sector, although these efforts have been voluntary and driven by customer and employee pressures rather than regulation. The paper further appraises possible demand for green steel within different vehicle types (based on size and powertrain), and shows that manufacturers of electric heavy-duty vehicles are most likely to adopt green steel in the first instance, given the amount of incorporated steel in the vehicles and the fact that lifecycle emissions lie predominantly in their manufacturing phase. A case for green advanced higher-strength steels (AHSS) can also be made in light-duty passenger vehicles, which may mitigate competition from light-weight alternative materials in terms of cost and greenness (depending on source and utilisation zones). This work builds on a wide sustainability-related literature in the automotive sector and highlights areas in need of urgent action if the sector as a whole were to meet its Paris Agreement climate targets, in particular a need to revisit current CO2 performance regulations to include Scope 1 and Scope 2 emissions, engage in educational green marketing campaigns, and explore innovative market-based mechanisms to bridge the gap between relatively-low carbon abatement costs of steelmaking and high abatement costs of vehicle manufacturing.

Keywords: Green steel, Consumer behaviour, Automotive industry, Environmental sustainability

Procedia PDF Downloads 157
7633 Assessment of Modern RANS Models for the C3X Vane Film Cooling Prediction

Authors: Mikhail Gritskevich, Sebastian Hohenstein

Abstract:

The paper presents the results of a detailed assessment of several modern Reynolds Averaged Navier-Stokes (RANS) turbulence models for prediction of C3X vane film cooling at various injection regimes. Three models are considered, namely the Shear Stress Transport (SST) model, the modification of the SST model accounting for the streamlines curvature (SST-CC), and the Explicit Algebraic Reynolds Stress Model (EARSM). It is shown that all the considered models face with a problem in prediction of the adiabatic effectiveness in the vicinity of the cooling holes; however, accounting for the Reynolds stress anisotropy within the EARSM model noticeably increases the solution accuracy. On the other hand, further downstream all the models provide a reasonable agreement with the experimental data for the adiabatic effectiveness and among the considered models the most accurate results are obtained with the use EARMS.

Keywords: discrete holes film cooling, Reynolds Averaged Navier-Stokes (RANS), Reynolds stress tensor anisotropy, turbulent heat transfer

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7632 Top Management Characteristics and Adoption of Internet Banking: Case Study of the Tunisian Banking Sector

Authors: Dorra Gherib

Abstract:

This article explores in depth the technological innovations by the Top Managements of banks in the Tunisian banking sector. The framework of this research is based on an amalgamation of four theories related to the decision of adopting technological innovations: The Theory of Reasoned Action (TRA), the Theory of Planned Behaviour (TPB), Technology Acceptance Model (TAM), and Diffusion of Innovation (DI). The result of our qualitative study highlights four variables which influence the attitude of the Top Managements towards the adoption of internet banking: Relative advantage, Perceived Ease of Use, compatibility and Perceived risk.

Keywords: top management, attitude, internet banking, TRA, TAM, TPB, DI

Procedia PDF Downloads 465
7631 Toward the Decarbonisation of EU Transport Sector: Impacts and Challenges of the Diffusion of Electric Vehicles

Authors: Francesca Fermi, Paola Astegiano, Angelo Martino, Stephanie Heitel, Michael Krail

Abstract:

In order to achieve the targeted emission reductions for the decarbonisation of the European economy by 2050, fundamental contributions are required from both energy and transport sectors. The objective of this paper is to analyse the impacts of a largescale diffusion of e-vehicles, either battery-based or fuel cells, together with the implementation of transport policies aiming at decreasing the use of motorised private modes in order to achieve greenhouse gas emission reduction goals, in the context of a future high share of renewable energy. The analysis of the impacts and challenges of future scenarios on transport sector is performed with the ASTRA (ASsessment of TRAnsport Strategies) model. ASTRA is a strategic system-dynamic model at European scale (EU28 countries, Switzerland and Norway), consisting of different sub-modules related to specific aspects: the transport system (e.g. passenger trips, tonnes moved), the vehicle fleet (composition and evolution of technologies), the demographic system, the economic system, the environmental system (energy consumption, emissions). A key feature of ASTRA is that the modules are linked together: changes in one system are transmitted to other systems and can feed-back to the original source of variation. Thanks to its multidimensional structure, ASTRA is capable to simulate a wide range of impacts stemming from the application of transport policy measures: the model addresses direct impacts as well as second-level and third-level impacts. The simulation of the different scenarios is performed within the REFLEX project, where the ASTRA model is employed in combination with several energy models in a comprehensive Modelling System. From the transport sector perspective, some of the impacts are driven by the trend of electricity price estimated from the energy modelling system. Nevertheless, the major drivers to a low carbon transport sector are policies related to increased fuel efficiency of conventional drivetrain technologies, improvement of demand management (e.g. increase of public transport and car sharing services/usage) and diffusion of environmentally friendly vehicles (e.g. electric vehicles). The final modelling results of the REFLEX project will be available from October 2018. The analysis of the impacts and challenges of future scenarios is performed in terms of transport, environmental and social indicators. The diffusion of e-vehicles produces a consistent reduction of future greenhouse gas emissions, although the decarbonisation target can be achieved only with the contribution of complementary transport policies on demand management and supporting the deployment of low-emission alternative energy for non-road transport modes. The paper explores the implications through time of transport policy measures on mobility and environment, underlying to what extent they can contribute to a decarbonisation of the transport sector. Acknowledgements: The results refer to the REFLEX project which has received grants from the European Union’s Horizon 2020 research and innovation program under Grant Agreement No. 691685.

Keywords: decarbonisation, greenhouse gas emissions, e-mobility, transport policies, energy

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7630 Effectual Role of Local Level Partnership Schemes in Affordable Housing Delivery

Authors: Hala S. Mekawy

Abstract:

Affordable housing delivery for low and lower middle income families is a prominent problem in many developing countries; governments alone are unable to address this challenge due to diverse financial and regulatory constraints, and the private sector's contribution is rare and assists only middle-income households even when institutional and legal reforms are conducted to persuade it to go down market. Also, the market-enabling policy measures advocated by the World Bank since the early nineties have been strongly criticized and proven to be inappropriate to developing country contexts, where it is highly unlikely that the formal private sector can reach low income population. In addition to governments and private developers, affordable housing delivery systems involve an intricate network of relationships between diverse ranges of actors. Collaboration between them was proven to be vital, and hence, an approach towards partnership schemes for affordable housing delivery has emerged. The basic premise of this paper is that addressing housing affordability challenges in Egypt demands direct public support, as markets and market actors alone would never succeed in delivering decent affordable housing to low and lower middle income groups. It argues that this support would ideally be through local level partnership schemes, with a leading decentralized local government role, and partners being identified according to specific local conditions. It attempts to identify major attributes that would ensure the fulfilment of the goals of such schemes in the Egyptian context. This is based upon evidence from diversified worldwide experiences, in addition to the main outcomes of a questionnaire that was conducted to specialists and chief actors in the field.

Keywords: affordable housing, partnership schemes, housing, urban environments

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7629 Learning the Most Common Causes of Major Industrial Accidents and Apply Best Practices to Prevent Such Accidents

Authors: Rajender Dahiya

Abstract:

Investigation outcomes of major process incidents have been consistent for decades and validate that the causes and consequences are often identical. The debate remains as we continue to experience similar process incidents even with enormous development of new tools, technologies, industry standards, codes, regulations, and learning processes? The objective of this paper is to investigate the most common causes of major industrial incidents and reveal industry challenges and best practices to prevent such incidents. The author, in his current role, performs audits and inspections of a variety of high-hazard industries in North America, including petroleum refineries, chemicals, petrochemicals, manufacturing, etc. In this paper, he shares real life scenarios, examples, and case studies from high hazards operating facilities including key challenges and best practices. This case study will provide a clear understanding of the importance of near miss incident investigation. The incident was a Safe operating limit excursion. The case describes the deficiencies in management programs, the competency of employees, and the culture of the corporation that includes hazard identification and risk assessment, maintaining the integrity of safety-critical equipment, operating discipline, learning from process safety near misses, process safety competency, process safety culture, audits, and performance measurement. Failure to identify the hazards and manage the risks of highly hazardous materials and processes is one of the primary root-causes of an incident, and failure to learn from past incidents is the leading cause of the recurrence of incidents. Several investigations of major incidents discovered that each showed several warning signs before occurring, and most importantly, all were preventable. The author will discuss why preventable incidents were not prevented and review the mutual causes of learning failures from past major incidents. The leading causes of past incidents are summarized below. Management failure to identify the hazard and/or mitigate the risk of hazardous processes or materials. This process starts early in the project stage and continues throughout the life cycle of the facility. For example, a poorly done hazard study such as HAZID, PHA, or LOPA is one of the leading causes of the failure. If this step is performed correctly, then the next potential cause is. Management failure to maintain the integrity of safety critical systems and equipment. In most of the incidents, mechanical integrity of the critical equipment was not maintained, safety barriers were either bypassed, disabled, or not maintained. The third major cause is Management failure to learn and/or apply learning from the past incidents. There were several precursors before those incidents. These precursors were either ignored altogether or not taken seriously. This paper will conclude by sharing how a well-implemented operating management system, good process safety culture, and competent leaders and staff contributed to managing the risks to prevent major incidents.

Keywords: incident investigation, risk management, loss prevention, process safety, accident prevention

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7628 An Equitable Strategy to Amend Zero-Emission Vehicles Incentives for Travelers: A Policy Review

Authors: Marie Louis

Abstract:

Even though many stakeholders are doing their very best to promote public transportation around the world, many areas are still public transportation non-accessible. With travelers purchasing and driving their private vehicles can be considered as a threat to all three aspects of the sustainability (e.g., economical, social, environmental). However, most studies that considered simultaneously all three aspects of the sustainability concept when planning and designing public transportation for a corridor have found tradeoffs among the said three aspects.One of the tradeoffs was identified by looking at tipping points of the travel demands to question whether transit agencies/and or transportation policymakers should either operate smaller buses or provide incentives to purchase Leadership in Energy and Environmental Design (LEED)-Qualified low-emission vehicles or greener vehicles (e.g., hybrid). However, how and when do the department of environmental protection (DEP) and the department of revenue (DOR) figure out how much incentives to give to each traveler who lives in a zoning that is considered as public transportation inaccessible or accessible? To answer this policy question, this study aims to compare the greenhouse gases (GHGs) emissions when hybrid and conventional cars are used to access public transportation stops/stations. Additionally, this study also intends to review previous states that have already adopted low-emissions vehicle (LEVs) or Zero-Emissions Vehicles (ZEVs) to diminish the daily GHGs pollutants.

Keywords: LEED-qualified vehicles, public transit accessibility, hybrid vehicles incentives, sustainability trade-offs

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7627 Strategic Redesign of Public Spaces with a Sustainable Approach: Case Study of Parque Huancavilca, Guayaquil

Authors: Juan Carlos Briones Macias

Abstract:

Currently, the Huancavilca City Park in Guayaquil is an abandoned public space that is discovering a growing problem of insecurity, where various problems have been perceived, such as the lack of green areas, deteriorating furniture, insufficient lighting, the use of inadequate cladding materials and very sunny areas due to the lack of planning in the design of green areas. The objective of this scientific article is to redesign Huancavilca Park through public space design strategies for more attractive and comfortable areas, becoming a point of interaction in a safe and accessible way. A mixed methodology (qualitative and quantitative) was applied, obtaining information based on surveys, interviews, field observations, and systematizing the data in the traditional weighting of the structuring aspects of the park. The results were obtained from the methodological design scheme of iterative analysis of public spaces by Jan Güell. It is concluded that the use of urban strategies in the structuring elements of the park, such as vegetation, furniture, generating new activities, and security interventions, will specifically solve all the problems of the Huancavilca Park tested in a Pareto 80/20 Diagram.

Keywords: public space, green areas, vegetation, street furniture, urban analysis

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7626 The Role of Recruitment and Selection in Financial Performance of Enterprises in Kosovo

Authors: Arta Jashari, Enver Kutllovci

Abstract:

Abstract— The purpose of this study is to examine the relationship of recruitment and selection practice and performance in medium service enterprises in Kosovo. A total of 110 managers from public and private sector was analyzed. Our empirical results show that enterprises in Kosovo use recruitment and selection practice and they know how important is to have the right people with skills and knowledge accordingly with the job requirements. The outcome of Pearson correlation analysis provides evidence that recruitment and selection practice, positively and significantly influence the financial performance. Also, our results show a significant relationship between the education of managers and the use of the recruitment and selection practice. From our results we can conclude and suggest that with a good recruiting and selection, the organization will fill with a group of potentially qualified candidates who will be able to fulfill the enterprises objective.

Keywords: Human Resource, Kosovo, Recruitment and Selection, Performance

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7625 A Comparative Study of School Choice: China and the United States

Authors: Huizi Zeng

Abstract:

This paper delineates the historical retrospective and current status of school choice in China. Focusing on analyzing the similarities and differences in origin, evolution, public dispute, policy dynamics between China and the United States, the article depicts a panorama and explores possible causes. Both China and the United States continue to learn from historical legacy and invent new programs to perfect school choice policy but the outcomes are so different. On the one hand, the percentage of public schools in China remains high all along, while there is a considerably significant reduction in the United States. On the other hand, there is more governmental intervention in the United States with continuous and constant policy updates and adjustment. Finally, this article adopts public-private partnerships (PPP) to seek to provide insights into differences between the two countries and argue that school choice is not only the production of education marketization and corporation but also driven by political mechanism.

Keywords: China, United States, school choice, comparative analysis, policy, public private partnerships

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7624 Cognitive eTransformation Framework for Education Sector

Authors: A. Hol

Abstract:

21st century brought waves of business and industry eTransformations. The impact of change is also being seen in education. To identify the extent of this, scenario analysis methodology was utilised with the aim to assess business transformations across industry sectors ranging from craftsmanship, medicine, finance and manufacture to innovations and adoptions of new technologies and business models. Firstly, scenarios were drafted based on the current eTransformation models and its dimensions. Following this, eTransformation framework was utilised with the aim to derive the key eTransformation parameters, the essential characteristics that have enabled eTransformations across the sectors. Following this, identified key parameters were mapped to the transforming domain-education. The mapping assisted in deriving a cognitive eTransformation framework for education sector. The framework highlights the importance of context and the notion that education today needs not only to deliver content to students but it also needs to be able to meet the dynamically changing demands of specific student and industry groups. Furthermore, it pinpoints that for such processes to be supported, specific technology is required, so that instant, on demand and periodic feedback as well as flexible, dynamically expanding study content can be sought and received via multiple education mediums.

Keywords: education sector, business transformation, eTransformation model, cognitive model, cognitive systems, eTransformation

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7623 AgriFood Model in Ankara Regional Innovation Strategy

Authors: Coskun Serefoglu

Abstract:

The study aims to analyse how a traditional sector such as agri-food could be mobilized through regional innovation strategies. A principal component analysis as well as qualitative information, such as in-depth interviews, focus group and surveys, were employed to find the priority sectors. An agri-food model was developed which includes both a linear model and interactive model. The model consists of two main components, one of which is technological integration and the other one is agricultural extension which is based on Land-grant university approach of U.S. which is not a common practice in Turkey.

Keywords: regional innovation strategy, interactive model, agri-food sector, local development, planning, regional development

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7622 Challenges Affecting the Livelihoods of Small-Scale, Aggregate Miners, Vhembe District, Limpopo Province, South Africa

Authors: Ndivhudzannyi Rembuluwani, Francis Dacosta, Emmanuel Mhlongo

Abstract:

The small-scale rock aggregate sector of the mining industry is a major source of employment for a significant number of people, particularly in remote rural areas, where alternative livelihoods are rare. It contributes to local economy by generating income and producing major and essential materials for the building, construction, and other industries. However, the sector is confronted with many challenges that hamper productivity and growth. The problems that confront this sector includes: health and safety, environmental impacts, low production and low adherence to mining legislations. This study investigated the challenges confronting selected small-scale rock aggregate mines in the Vhembe District of Limpopo province of South Africa, assesses the health, safety, low production and environmental impacts associated with aggregate production and to develop an integrated approach of addressing the multi-faceted challenges.

Keywords: health and safety, legislative framework, productivity, rock aggregate, small-scale mining

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7621 Ensuring Sustainable Urban Mobility in Indian Cities: Need for Creating People Friendly Roadside Public Spaces

Authors: Pushplata Garg

Abstract:

Mobility, is an integral part of living and sustainability of urban mobility, is essential not only for, but also for addressing global warming and climate change. However, very little is understood about the obstacles/hurdles and likely challenges in the success of plans for sustainable urban mobility in Indian cities from the public perspective. Whereas some of the problems and issues are common to all cities, others vary considerably with financial status, function, the size of cities and culture of a place. Problems and issues similar in all cities relate to availability, efficiency and safety of public transport, last mile connectivity, universal accessibility, and essential planning and design requirements of pedestrians and cyclists are same. However, certain aspects like the type of means of public transportation, priority for cycling and walking, type of roadside activities, are influenced by the size of the town, average educational and income level of public, financial status of the local authorities, and culture of a place. The extent of public awareness, civic sense, maintenance of public spaces and law enforcement vary significantly from large metropolitan cities to small and medium towns in countries like India. Besides, design requirements for shading, location of public open spaces and sitting areas, street furniture, landscaping also vary depending on the climate of the place. Last mile connectivity plays a major role in success/ effectiveness of public transport system in a city. In addition to the provision of pedestrian footpaths connecting important destinations, sitting spaces and necessary amenities/facilities along footpaths; pedestrian movement to public transit stations is encouraged by the presence of quality roadside public spaces. It is not only the visual attractiveness of streetscape or landscape or the public open spaces along pedestrian movement channels but the activities along that make a street vibrant and attractive. These along with adequate spaces to rest and relax encourage people to walk as is observed in cities with successful public transportation systems. The paper discusses problems and issues of pedestrians for last mile connectivity in the context of Delhi, Chandigarh, Gurgaon, and Roorkee- four Indian cities representing varying urban contexts, that is, of metropolitan, large and small cities.

Keywords: pedestrianisation, roadside public spaces, last mile connectivity, sustainable urban mobility

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7620 The Opportunities and Challenges of Adopting International Financial Reporting Standards in Saudi Capital Market

Authors: Abdullah Almulhim

Abstract:

The International Accounting Standards Board (IASB) was established in 2001 to develop International Financial Reporting Standards (IFRS) that bring transparency, accountability, and efficiency to financial markets around the world. In addition, the IFRS provide a unified accounting language, which is especially important in the era of globalization. However, the establishment of a single set of high-quality international accounting standards is a matter of growing importance, as participants in the increasingly integrated world capital market demand comparability and transparency of financial reporting worldwide. Saudi Arabia became the 149th member of the World Trade Organization (WTO) on 11 December 2005, which has increased the need to convert to IFRS. Currently, the Saudi Arabian Monetary Authority (SAMA) requires banks and insurance companies in Saudi Arabia to report under IFRS Standards. However, until the end of 2016, SOCPA standards were applied to all other companies, listed and unlisted. From 2017, listed Saudi companies would be required to report under IFRS Standards as adopted by SOCPA effective 2017. This paper is to investigate the expected benefits gained and highlight the challenges faced by adopting IFRS by the listed companies in the Saudi Stock Exchange. Questionnaires were used as the main method of data collection. They were distributed to listed companies in the Saudi Capital Market. Data obtained through the questionnaires have been imported into SPSS statistical software for analysis. The expected results of this study will show the benefits of adopting IFRS by Saudi Listed Companies. However, this study will investigate the challenges faced by adopting IFRS by the listed companies in the Saudi Arabian Stock Market. Findings will be discussed later upon completion of initial analysis.

Keywords: challenges, IAS, IFRS, opportunities, Saudi, SOCPA

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7619 Bus Transit Demand Modeling and Fare Structure Analysis of Kabul City

Authors: Ramin Mirzada, Takuya Maruyama

Abstract:

Kabul is the heart of political, commercial, cultural, educational and social life in Afghanistan and the fifth fastest growing city in the world. Minimum income inclined most of Kabul residents to use public transport, especially buses, although there is no proper bus system, beside that there is no proper fare exist in Kabul city Due to wars. From 1992 to 2001 during civil wars, Kabul suffered damage and destruction of its transportation facilities including pavements, sidewalks, traffic circles, drainage systems, traffic signs and signals, trolleybuses and almost all of the public transport system (e.g. Millie bus). This research is mainly focused on Kabul city’s transportation system. In this research, the data used have been gathered by Japan International Cooperation Agency (JICA) in 2008 and this data will be used to find demand and fare structure, additionally a survey was done in 2016 to find satisfaction level of Kabul residents for fare structure. Aim of this research is to observe the demand for Large Buses, compare to the actual supply from the government, analyze the current fare structure and compare it with the proposed fare (distance based fare) structure which has already been analyzed. Outcome of this research shows that the demand of Kabul city residents for the public transport (Large Buses) exceeds from the current supply, so that current public transportation (Large Buses) is not sufficient to serve public transport in Kabul city, worth to be mentioned, that in order to overcome this problem, there is no need to build new roads or exclusive way for buses. This research proposes government to change the fare from fixed fare to distance based fare, invest on public transportation and increase the number of large buses so that the current demand for public transport is met.

Keywords: transportation, planning, public transport, large buses, Kabul, Afghanistan

Procedia PDF Downloads 306