Search results for: democratic governance
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1480

Search results for: democratic governance

520 Restructuring and Revitalising School Leadership Philosophy in Nepal: Embracing Contextual and Equitable Approaches

Authors: Shankar Dhakal, Andrew Jones, Geoffrey W. Lummis

Abstract:

The Federal Democratic Republic of Nepal is a linguistically, culturally, and ethnically diverse country with approximately 123 different spoken languages that represent several ethnic, cultural, and religious groups of people. With a population of about 30 million, long-standing disparities and inequalities in access and achievement in education have constantly been challenging to provide equitable educational opportunities for all students. While the new constitution of federal Nepal (2015) stipulates that all schools serve the interests of diverse communities, leadership practices have failed to adopt local contextual sensitivities, leading to traditional, authoritarian approaches and entrenched inequalities. However, little is known about how Nepali secondary school principals can adapt and implement context-responsive and equitable strategies to ensure equity and inclusiveness in its enormously diverse socio-cultural contexts. To fill this gap, this study explores how educational leadership approaches and philosophies are transformed using a multi-case automated/ethnographic research methodology underpinned by the paradigm of critical constructivism. This paper reconstructs to see if school leadership in Nepal can produce more equitable and contextual outcomes. The results of this study highlight the need for a paradigm shift and the adoption of innovative leadership approaches that foster humility, empathy, and compassion in school leaders to achieve better school outcomes. This research provides valuable insights into existing literary gaps and provides guidance for future school leadership policies and practices at the personal, cultural, and political levels.

Keywords: school leadership, auto/ethnography, equitable and context-responsive leadership, Nepal

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519 Green Energy, Fiscal Incentives and Conflicting Signals: Analysing the Challenges Faced in Promoting on Farm Waste to Energy Projects

Authors: Hafez Abdo, Rob Ackrill

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Renewable energy (RE) promotion in the UK relies on multiple policy instruments, which are required to overcome the path dependency pressures favouring fossil fuels. These instruments include targeted funding schemes and economy-wide instruments embedded in the tax code. The resulting complexity of incentives raises important questions around the coherence and effectiveness of these instruments for RE generation. This complexity is exacerbated by UK RE policy being nested within EU policy in a multi-level governance (MLG) setting. To gain analytical traction on such complexity, this study will analyse policies promoting the on-farm generation of energy for heat and power, from farm and food waste, via anaerobic digestion. Utilising both primary and secondary data, it seeks to address a particular lacuna in the academic literature. Via a localised, in-depth investigation into the complexity of policy instruments promoting RE, this study will help our theoretical understanding of the challenges that MLG and path dependency pressures present to policymakers of multi-dimensional policies.

Keywords: anaerobic digestion, energy, green, policy, renewable, tax, UK

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518 Polarisation in Latin America: Examining the Role of Social Media in Ideological Positioning Based on 2018 Census Data

Authors: Sarah Ledoux

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This paper analyses the quantitative effects of political content consumption in social media platforms on self-reported ideological preference across the Latin American region. Initially praising the democratic potential of the internet and its social networking websites, digital politics scholars have transitioned their discourse to warning against the undemocratic side-effects it cultivates, such as hate speech, filter bubbles, and ideological polarisation. Holding technology solely responsible for political trends worldwide is an oversimplification of the factors influencing social change. Nonetheless, widespread use of social media in new democracies raises questions on the reproduction of recent trends that have been observed in the US and Western Europe. Through the analysis of ordered logistic regressions on data from the 2018 AmericasBarometer survey, this study examines the extent to which the relationship between the consumption of political content on social media is related to ideological polarisation in Latin America. The findings indicate that there is a close link between consumption of political information on social media, specifically on Facebook and WhatsApp, and ideological positioning on the extremes of the political left- and right-wings. This relation holds when controlling for individual-level demographic and attitudinal factors, as well as country-level effects. These results demonstrate with empirical evidence that viewing political content on social media has a significant positive effect on the likelihood that citizens position themselves on the extreme ends of the left-right ideological spectrum and implies that political polarisation is a phenomenon that accompanies politically driven social media use.

Keywords: Latin America, polarisation, political consumption, political ideology, social media, survey

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517 Impact of Audit Committee on Earning Quality of Listed Consumer Goods Companies in Nigeria

Authors: Usman Yakubu, Muktar Haruna

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The paper examines the impact of the audit committee on the earning quality of the listed consumer goods sector in Nigeria. The study used data collected from annual reports and accounts of the 13 sampled companies for the periods 2007 to 2018. Data were analyzed by means of descriptive statistics to provide summary statistics for the variables; also, correlation analysis was carried out using the Pearson correlation technique for the correlation between the dependent and independent variables. Regression was employed using the Generalized Least Square technique since the data has both time series and cross sectional attributes (panel data). It was found out that the audit committee had a positive and significant influence on the earning quality in the listed consumer goods companies in Nigeria. Thus, the study recommends that competency and personal integrity should be the worthwhile attributes to be considered while constituting the committee; this could enhance the quality of accounting information. In addition to that majority of the committee members should be independent directors in order to allow a high level of independency to be exercised.

Keywords: earning quality, corporate governance, audit committee, financial reporting

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516 Design Criteria for an Internal Information Technology Cost Allocation to Support Business Information Technology Alignment

Authors: Andrea Schnabl, Mario Bernhart

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The controlling instrument of an internal cost allocation (IT chargeback) is commonly used to make IT costs transparent and controllable. Information Technology (IT) became, especially for information industries, a central competitive factor. Consequently, the focus is not on minimizing IT costs but on the strategic aligned application of IT. Hence, an internal IT cost allocation should be designed to enhance the business-IT alignment (strategic alignment of IT) in order to support the effective application of IT from a company’s point of view. To identify design criteria for an internal cost allocation to support business alignment a case study analysis at a typical medium-sized firm in information industry is performed. Documents, Key Performance Indicators, and cost accounting data over a period of 10 years are analyzed and interviews are performed. The derived design criteria are evaluated by 6 heads of IT departments from 6 different companies, which have an internal IT cost allocation at use. By applying these design criteria an internal cost allocation serves not only for cost controlling but also as an instrument in strategic IT management.

Keywords: accounting for IT services, Business IT Alignment, internal cost allocation, IT controlling, IT governance, strategic IT management

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515 A Case Study: Community Forestry in Nepal: Achievements and Challenges

Authors: Bhmika Raiu

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The community forestry programme in Nepal officially started in the late 1970s. Since then concerning movement has been evolving to involve local communities in the management and utilization of forests. The policy of the government was originally intended to meet the basic forest products required by the communities through active participation in forest development and management. Later, it was expanded to include the mobilization and empowerment of the members of community forest user groups in the development of their local communities. It was observed that the trend of forest degradation has decreased since the handing over of national forests to local communities, but a number of unintended social anomalies have also cropped up. Such anomalies essentially constitute of the inequity and unfairness in the local and national level and in terms of long-term sustainability of forest resources. This paper provides an overview of various issues of community forestry, especially focusing on the major achievements made in community forestry. It calls for rethinking the community forestry programme in order to face the present day challenges of linking community forestry with livelihood promotion, good governance, and sustainable forest management. It also lays out strategies for reforms in community forestry.

Keywords: community forest, livelihood promotion, challenges, achievements

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514 Contractual Complexity and Contract Parties' Opportunistic Behavior in Construction Projects: In a Contractual Function View

Authors: Mengxia Jin, Yongqiang Chen, Wenqian Wang, Yu Wang

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The complexity and specificity of construction projects have made common opportunism phenomenon, and contractual governance for opportunism has been a topic of considerable ongoing research. Based on TCE, the research distinguishes control and coordination as different functions of the contract to investigate their complexity separately. And in a nuanced way, the dimensionality of contractual control is examined. Through the analysis of motivation and capability of strong or weak form opportunism, the framework focuses on the relationship between the complexity of above contractual dimensions and different types of opportunistic behavior and attempts to verify the possible explanatory mechanism. The explanatory power of the research model is evaluated in the light of empirical evidence from questionnaires. We collect data from Chinese companies in the construction industry, and the data collection is still in progress. The findings will speak to the debate surrounding the effects of contract complexity on opportunistic behavior. This nuanced research will derive implications for research on the role of contractual mechanisms in dealing with inter-organizational opportunism and offer suggestions for curbing contract parties’ opportunistic behavior in construction projects.

Keywords: contractual complexity, contractual control, contractual coordinatio, opportunistic behavior

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513 The Legal and Regulatory Gaps of Blockchain-Enabled Energy Prosumerism

Authors: Karisma Karisma, Pardis Moslemzadeh Tehrani

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This study aims to conduct a high-level strategic dialogue on the lack of consensus, consistency, and legal certainty regarding blockchain-based energy prosumerism so that appropriate institutional and governance structures can be put in place to address the inadequacies and gaps in the legal and regulatory framework. The drive to achieve national and global decarbonization targets is a driving force behind climate goals and policies under the Paris Agreement. In recent years, efforts to ‘demonopolize’ and ‘decentralize’ energy generation and distribution have driven the energy transition toward decentralized systems, invoking concepts such as ownership, sovereignty, and autonomy of RE sources. The emergence of individual and collective forms of prosumerism and the rapid diffusion of blockchain is expected to play a critical role in the decarbonization and democratization of energy systems. However, there is a ‘regulatory void’ relating to individual and collective forms of prosumerism that could prevent the rapid deployment of blockchain systems and potentially stagnate the operationalization of blockchain-enabled energy sharing and trading activities. The application of broad and facile regulatory fixes may be insufficient to address the major regulatory gaps. First, to the authors’ best knowledge, the concepts and elements circumjacent to individual and collective forms of prosumerism have not been adequately described in the legal frameworks of many countries. Second, there is a lack of legal certainty regarding the creation and adaptation of business models in a highly regulated and centralized energy system, which inhibits the emergence of prosumer-driven niche markets. There are also current and prospective challenges relating to the legal status of blockchain-based platforms for facilitating energy transactions, anticipated with the diffusion of blockchain technology. With the rise of prosumerism in the energy sector, the areas of (a) network charges, (b) energy market access, (c) incentive schemes, (d) taxes and levies, and (e) licensing requirements are still uncharted territories in many countries. The uncertainties emanating from this area pose a significant hurdle to the widespread adoption of blockchain technology, a complementary technology that offers added value and competitive advantages for energy systems. The authors undertake a conceptual and theoretical investigation to elucidate the lack of consensus, consistency, and legal certainty in the study of blockchain-based prosumerism. In addition, the authors set an exploratory tone to the discussion by taking an analytically eclectic approach that builds on multiple sources and theories to delve deeper into this topic. As an interdisciplinary study, this research accounts for the convergence of regulation, technology, and the energy sector. The study primarily adopts desk research, which examines regulatory frameworks and conceptual models for crucial policies at the international level to foster an all-inclusive discussion. With their reflections and insights into the interaction of blockchain and prosumerism in the energy sector, the authors do not aim to develop definitive regulatory models or instrument designs, but to contribute to the theoretical dialogue to navigate seminal issues and explore different nuances and pathways. Given the emergence of blockchain-based energy prosumerism, identifying the challenges, gaps and fragmentation of governance regimes is key to facilitating global regulatory transitions.

Keywords: blockchain technology, energy sector, prosumer, legal and regulatory.

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512 Redefining of Islamic Unity based on Imam Khomeini Points of View

Authors: Mohammad Molavi, Mohsen Nourai

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The emancipation of the Muslim nation from the numerous problems and achieving to the decent position is one of the old desires of Muslim. Increasing efforts to realize this wish based on religious and rational teachings is the main goal for Muslim reformist. Almost all scholars relying on the Qur'an teaching emphasize on the significant role of Islamic Unity for the revival of Islamic civilization. But their methods for achieving to the Islamic Unity are not so clear. Generally speaking, failure to provide specific solutions, uncertainty in the face of universal literature in politics and governance, and etc. are some of the challenges facing the Islamic Unity.This paper via the descriptive-analytical method and by focusing on theoretical aspects of the subject has attempted to analyze Imam Khomeini points of view. Research findings show that there are several significant differences between Imam Khomeini's idea of Islamic Unity and ideas like 'Pan-Turkism', 'Pan-Arabism' and so on. Some of Imam Khomeini's principles in this regard are as follow: Strategic approach to unity, relying on juridical certain and systematic attitude, comprehensive approach, Holistic, rationality, and moderation. So, there is no any generality speaking or ambiguity in Khomeini's thought.

Keywords: Qur'an, Imam Khomeini, islamic unity, islamic nation, islamic political thought

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511 Rival Conceptions of Sovereignty in Modern South Asian Political Thought: An Analysis Through the Writings of Maulana Syed Abul Ala Maududi and Maulana Hifzurrahman Seoharvi

Authors: Mohammad Saif

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In the post-Westphalianworld order, the concept of sovereignty has been a fundamental area of inquiry in Political Science, International Relations, and International Law. Modern Islamic political thought has also dedicated a fair share of debate on the subject. The debate fundamentally revolves around the ‘ontological differentiation’ between western and Islamic political thought. While the centrality of the individual in western political thought regards the individual as the center of universe, Islamic Political thought provides that space to God. The modern liberal democratic principles suggest sovereignty as one of the major attributes of modern nation state; Islamists regard sovereignty as an attribute of God. However, the position regarding God’ssovereignty in Islamic political thought is not coherent in conception. Some scholars regard such a position as ‘the political interpretation of Islam’. This paper is an attempt to first analyze the fundamental discord between two rival political ideologies (western and Islamic), and then forward a debate on the subject of sovereignty in South Asian Islamic Political thought, particularly between Syed Abul Ala Maududi (ideological father of modern islamist movements) andHifzurrahmanSeoharvi (lesser known in Academia but highly influential in shaping Deobandi position of principles related to political nature of Islamic theology). Maududi regardssovereignty as an attribute of God and the rulers as subservient to Gods will, Seoharvi suggests that God's sovereignty does not entail that the caliph or amir cannot be a ruler or hakim, nor can his command or hukum be an order. Certain references have also been made to contemporary scholars like Sayidd Qutub, Rashid al Ghanouchi, who in one way or the other have contributed to the debate on ‘sovereignty in Islamic thought’.

Keywords: nation state, sovereigty, sovereignty of God (Hakimmiyah), deoband

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510 An Analysis of Urban Institutional Arrangements and Their Implications on Wetlands Allocation for Development Purposes: A Case of Harare, Zimbabwe

Authors: Effort M. Magoso

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This study analyses urban institutional arrangements and their implications on allocation of wetlands for development purposes in Zimbabwe using a case study of Harare. It was driven by the need to get to the root of the current urban assault on wetlands. The study sought to analyse institutions that influence wetlands governance in Harare, to ascertain level of wetlands loss and to determine the adequacy of the legal and regulatory framework for governing wetlands. Theories of common property resources and of institutions are the paradigms that undergird this study. A qualitative research methodology was employed, while in-depth interviews, observations and document review were used to gather data. The study found out that unchecked infrastructure developments are taking place in the city’s wetlands. Urban institutional arrangements in Harare were exposed as having negative implications on the protection of wetlands. It is the key argument of this study that good institutional arrangements are priceless in the protection of commons such as wetlands. This study also recommends a new framework that has environmentalists and technocrats as the final decision maker in land allocation as the solution to protect wetlands from undue anthropogenic activities.

Keywords: institutional arrangements, common property resources, wetlands, institutions

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509 Household Water Practices in a Rapidly Urbanizing City and Its Implications for the Future of Potable Water: A Case Study of Abuja Nigeria

Authors: Emmanuel Maiyanga

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Access to sufficiently good quality freshwater has been a global challenge, but more notably in low-income countries, particularly in the Sub-Saharan countries, which Nigeria is one. Urban population is soaring, especially in many low-income countries, the existing centralised water supply infrastructures are ageing and inadequate, moreover in households peoples’ lifestyles have become more water-demanding. So, people mostly device coping strategies where municipal supply is perceived to have failed. This development threatens the futures of groundwater and calls for a review of management strategy and research approach. The various issues associated with water demand management in low-income countries and Nigeria, in particular, are well documented in the literature. However, the way people use water daily in households and the reasons they do so, and how the situation is constructing demand among the middle-class population in Abuja Nigeria is poorly understood. This is what this research aims to unpack. This is achieved by using the social practices research approach (which is based on the Theory of Practices) to understand how this situation impacts on the shared groundwater resource. A qualitative method was used for data gathering. This involved audio-recorded interviews of householders and water professionals in the private and public sectors. It also involved observation, note-taking, and document study. The data were analysed thematically using NVIVO software. The research reveals the major household practices that draw on the water on a domestic scale, and they include water sourcing, body hygiene and sanitation, laundry, kitchen, and outdoor practices (car washing, domestic livestock farming, and gardening). Among all the practices, water sourcing, body hygiene, kitchen, and laundry practices, are identified to impact most on groundwater, with impact scale varying with household peculiarities. Water sourcing practices involve people sourcing mostly from personal boreholes because the municipal water supply is perceived inadequate and unreliable in terms of service delivery and water quality, and people prefer easier and unlimited access and control using boreholes. Body hygiene practices reveal that every respondent prefers bucket bathing at least once daily, and the majority bathe twice or more every day. Frequency is determined by the feeling of hotness and dirt on the skin. Thus, people bathe to cool down, stay clean, and satisfy perceived social, religious, and hygiene demand. Kitchen practice consumes water significantly as people run the tap for vegetable washing in daily food preparation and dishwashing after each meal. Laundry practice reveals that most people wash clothes most frequently (twice in a week) during hot and dusty weather, and washing with hands in basins and buckets is the most prevalent and water wasting due to soap overdose. The research also reveals poor water governance as a major cause of current inadequate municipal water delivery. The implication poor governance and widespread use of boreholes is an uncontrolled abstraction of groundwater to satisfy desired household practices, thereby putting the future of the shared aquifer at great risk of total depletion with attendant multiplying effects on the people and the environment and population continues to soar.

Keywords: boreholes, groundwater, household water practices, self-supply

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508 Human Rights and Fundamental Freedoms in Crisis as Viewed during Bangladesh Parliamentary Election-2018 and Afterwards: A Contestant's Perspective on Social Measures

Authors: Mohammad S. Islam

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Elections in Bangladesh are always controversial, and sometimes it becomes a violent affair when state power is combined with politics. Despite the commitment of the ruling party- the polling government to ensure free, fair, and credible elections, the participants of opposition parties and the general voters became very disappointed, terribly frustrated, and severely shocked. It happened when numerous claims of serious irregularities of vote rigging and violence came out in broad daylight during the election. This paper addresses the issues of how the ruling party created frightening and a horror situation to make people silent over electoral fraud and violent incidents, including gang rape. It also seeks to demonstrate that election-2018 was simply the deceptive action of the ruling party to legitimate their power, but not to provide a minimum opportunity for voters to exercise their fundamental right to vote. The fundamental freedom and the rule of law seemed to be ignored completely in this election process and afterwards. With the help of state machinery, the government of the ruling party violated human rights, restricted fundamental freedoms, and humiliated social protection & dignity. The contestant’s views as witnessed and relevant literatures are cited first for conceptual understanding. Then, the paper will examine how a new dimension of circumstantial social measures related to sustained protection can reduce all kinds of violence against humanity towards establishing a peaceful democratic society. Finally, this paper interprets the key findings and considers wider implications.

Keywords: electoral fraud, human rights, sustained protection, social measures, vote rigging

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507 Research on Executive Compensation Incentives and Internal Control: Evidence from China

Authors: Yinjie Han

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This paper examines the impact of executive compensation incentives on internal control effectiveness and further analyzes the moderating role of digital transformation in this relationship. Through empirical analysis of relevant data of A-share listed companies in Shanghai and Shenzhen from 2012 to 2022, the results of the study show that there is a significant positive relationship between executive compensation incentives and internal control quality. Digital transformation plays an important moderating role in this relationship. Specifically, executive compensation incentives directly enhance the effectiveness of internal control by increasing executives' motivation and responsibility. At the same time, digital transformation further strengthens the positive impact of executive compensation incentives on the quality of internal controls by increasing information transparency and management efficiency. In addition, the study finds that the impact of executive compensation incentives on internal control quality is more significant in firms with higher levels of digital transformation. This study provides theoretical and practical guidance for enterprises to design and implement effective executive compensation incentives, promote digital transformation, and improve internal control quality.

Keywords: executive compensation incentives, internal control, digital transformation, corporate governance

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506 Factors behind Success of Nascent Social Enterprises in Pakistan: An Exploratory Factor Analysis

Authors: Abida Zanib

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Social entrepreneurship is an attention-grabbing area to meet social needs. Stakeholders in the social sector of Pakistan, particularly investors, development activists and policy makers are considering it as an engine to economic growth and powerful tool to address social issues in inventive ways. However, absence of specific policy and legitimacy issues create hurdles in the way of success for emerging start-ups. The review of the literature reveals that research in this emerging phenomenon particularly in the case of Pakistan is inadequate. To fill this gap in the literature, this study aims to scrutinize characteristics of nascent social enterprises. The study collects data from 65-emerging social enterprises using questionnaire. The results of factor analysis highlight optimistic and driving qualities of Pakistani social entrepreneurs, which help them to survive and grow in the business world. Moreover, the study identifies several areas for improvements such as information disclosure, networking, corporate governance, mentorship programs, and trainings. The study notes that despite the absence of specific policy, dynamic entrepreneurial culture is fostering in Pakistan and recommends re-framing the education policy to support the development of social entrepreneurship.

Keywords: emerging, entrepreneurs, Pakistan, social, start-ups

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505 A Platform for Managing Residents' Carbon Trajectories Based on the City Intelligent Model (CIM) 4.0

Authors: Chen Xi, Liu Xuebing, Lao Xuerui, Kuan Sinman, Jiang Yike, Wang Hanwei, Yang Xiaolang, Zhou Junjie, Xie Jinpeng

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Climate change is a global problem facing humanity and this is now the consensus of the mainstream scientific community. In accordance with the carbon peak and carbon neutral targets and visions set out in the United Nations Framework Convention on Climate Change, the Kyoto Protocol and the Paris Agreement, this project uses the City Intelligent Model (CIM) and Artificial Intelligence Machine Vision (ICR) as the core technologies to accurately quantify low carbon behaviour into green corn, which is a means of guiding ecologically sustainable living patterns. Using individual communities as management units and blockchain as a guarantee of fairness in the whole cycle of green currency circulation, the project will form a modern resident carbon track management system based on the principle of enhancing the ecological resilience of communities and the cohesiveness of community residents, ultimately forming an ecologically sustainable smart village that can be self-organised and managed.

Keywords: urban planning, urban governance, CIM, artificial Intelligence, sustainable development

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504 Religion and Social Mobility: A Historical Study of Neovaishnavism of Srimanta Shankardeva

Authors: Satyajit Kalita

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Assam from an early period has gone through various religious transformations and has witnessed its impact in different period. One of such epoch is the epoch of Srimanta Shankardeva. Srimanta Shankareva is regarded, as the greatest religious preacher and social reformer in the history of Assam. It was Shankardeva, who brought the faith of vaisnavite movement that prevailed in other parts of India. Before and during his time, the people of Assam were followers of Sakta worship, the worshipping of different gods and goddesses. People worshiped idols and offered sacrifices. Srimanta Shankardeva under the faith neo-vaishnavism and propagated the Eka-Saran-Naam-Dharm, through which spread the splendor of one and only Lord Vishnu or Krishna and abolished offering sacrifices. With the help of Eka-Saran-Naam-Dharma, Srimanta Shankardeva tries to vanish the superstitious beliefs and irrational practices of Assamese society. The NeoVaishnavite faith developed a democratic outlook which permeates the entire teachings and practices in Assamese people. His contributions not only made the foundations of Assamese literature, culture, and social structure but also established the super structures the upon. It is understood that all contributions of Srimanta Shankardeva bear his marks distinctively. Religion is said to be biggest and the most influential aspect in bringing about change in the society. In Assam, with the essence of neo-vaishnavism by Shankardeva and the emergence of the Eka-Saran-Naam-Dharma came into a huge Change to the region. The movement of religion brought about a social mobility to all sections of society. This paper is a mere initiative to look into the organizational structure of Srimanta Shankardeva Sangha and its maintenance of the ideology and principles without failure. It is aimed to examine the assimilation of different groups and communities of people under the fold of Srimanta Shankardeva Sangha.

Keywords: Neo-Vaishnavism, Srimanta Shankardeva, Srimanta Shankardeva Shangha, Eka-Saran-Naam-Dharma

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503 Achieving Sustainable Tourism in a Country in Transition: The Case of Myanmar

Authors: Patrick Strefford, Michael Davies, Masahiko Iguchi

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The Sustainable Development Goals (SDGs) were adopted in 2015 to end poverty, protect the planet, and ensure prosperity for all. Sustainable tourism is firmly positioned in these Goals, since tourism has significant potential to contribute to inclusive and sustainable economic growth, as well as to promote sustainable use of natural capital. Recognizing this, the new quasi-democratic government of Myanmar has embraced Sustainable Tourism as a core component of its economic reforms and opening up of the country. However, it is also highly likely that the Democrats within the government also support Sustainable Tourism as a potential contributor to the democratization of the country. This paper outlines how the government of Myanmar has understood the concept of Sustainable Tourism, and how it intends to implement and facilitate Sustainable Tourism. This paper, therefore, focuses primarily on the institutional frameworks that have been put in place, a specific one being the Inlay Lake Destination Management Plan, which is one of the four priority destinations identified by the government. The plan aims to improve local infrastructure, manage the local environment and develop local human resources. Importantly, the Plan also includes the establishment of a Destination Management Organization (DMO) to implement and manage Inlay Lake as a Sustainable Tourism destination. This research aims to investigate, for example, the equality in both input to the DMO and benefits accrued to the various stakeholders. How such equality can be ensured and how this can be reliably quantified will be crucial to ultimately evaluating the success of any such plans to implement Sustainable Tourism in Myanmar in the coming years. However, this research paper concludes that while the establishment of the DMO is a positive development, there are considerable institutional, economic and cultural factors that severely limit the ability of the DMO to function as an agent of sustainable tourism implementation.

Keywords: sustainable tourism, myanmar, country in transition, destination management organizations

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502 Participatory Democracy to the Contemporary Problems of Polish Social Policy

Authors: Agnieszka Szczudlińska-Kanoś

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

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

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501 Beyond the Economics of Food: Household Food Strategies in Clusters of the Umkhanyakude District Municipality

Authors: Mduduzi Nhlozi

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Food insecurity continues to persist in rural areas of South Africa today. A number of factors can be attributed to this including declining rural economies, rising unemployment, natural disasters such as drought as well as shifting cultural norms, values, traditions and beliefs. This paper explores mechanisms used by rural households to achieve food security in the midst of various threats and risks to their livelihoods. The study used semi-structured questionnaire to collect information on lived experiences of households in their quest to access and ensure availability of food. The paper finds that households use a number of food strategies namely economy-related, culture-related and rite-of-passage related strategies to achieve food security. The thrust of argument in the paper is that there is a need for food security studies to move beyond the orthodox, economic analytic framework, towards new institutional economics, focusing on local governance and socio-cultural systems supporting households to achieve food security. It advocates for localised food security plans to be developed by local municipalities to improve food security status for rural households.

Keywords: household, food insecurity, food strategies, new institutional economics, umkhanyakude

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500 Campaign Contributions as Freedom of Expression: A Comparative Study Between the United States and Germany

Authors: Kristof Lukas Heidemann

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In times of democratic backsliding in Western nations restoring public trust in the electoral process ranks among the most urgent tasks on the public agenda. Addressing the role of money in politics is one major part of this effort, however, such an endeavor might affect the constitutional freedom of expression. Attempts to regulate political spending in the U.S. have in recent decades increasingly been overruled by the U.S. Supreme through an expansion of the protective umbrella of the First Amendment over campaign contributions by private organizations, especially in the decisions Buckley v. Valeo and Citizens United v. FEC. In Germany on the other hand this line of argumentation has so far not been submitted to the national Supreme Court. Given that voices calling for stricter and more transparent political financing laws in Germany are growing, it seems only a matter of time until the issue will have to be addressed by the country’s judiciary as well. Therefore, this paper conducts a comparative analysis of the constitutional right to free expression in these two leading democracies in to assess whether the problem of a lack of regulatory options to achieve stricter campaign spending laws due to constitutional restrictions will also arise in Germany. In order to present a comprehensive picture of the subject, the analysis does not only touch upon doctrinal aspects of both systems but also scrutinizes the practical implications from a socio-legal perspective. Although the list of forms of expression in the wording of Art. 5 of the German constitution is generally considered to be non-exhaustive, the investigation concludes that the subsumption of election campaign donations under it is not justifiable using recognized methods of interpretation, in particular concerning a systematic interpretation in light of the principle of equality in Art. 3 of the German constitution.

Keywords: comparative constitutional law, constitutional justice, constitutional law, election law, freedom of speech, fundamental rights, law reform

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499 The Effect of Artificial Intelligence on Accounting and Finance

Authors: Evrime Fawzy Ishak Gadelsayed

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This paper presents resource intake accounting as an inventive manner to cope with control accounting, which concentrates on administrators as the crucial customers of the information and offers satisfactory statistics of conventional control accounting. This machine underscores that the association's asset motivates prices; as a consequence, in costing frameworks, the emphasis ought to be on assets and their usage. Resource consumption accounting consolidates two costing methodologies, action-based totally and the German cost accounting approach called GPK. This methodology, however, is a danger to managers when making the management accounting undertaking operational. The motive for this article is to clarify the concept of resource intake accounting, its elements and highlights and use of this approach in associations. Inside the first area, we present useful resource consumption accounting, the basis, reasons for its improvement, and the issues that are faced beyond costing frameworks. At that point, we deliver the requirements and presumptions of this approach; ultimately, we depict the execution of this approach in associations and its preferences over other costing techniques.

Keywords: financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance resource consumption accounting, management accounting, action based method, German cost accounting method

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498 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

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497 Study of Information Technology Support to Knowledge Sharing in Social Enterprises

Authors: Maria Granados

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Information technology (IT) facilitates the management of knowledge in organisations through the effective leverage of collective experience and knowledge of employees. This supports information processing needs, as well as enables and facilitates sense-making activities of knowledge workers. The study of IT support for knowledge management (KM) has been carried out mainly in larger organisations where resources and competitive conditions can trigger the use of KM. However, there is still a lack of understanding on how IT can support the management of knowledge under different organisational settings influenced by: constant tensions between social and economic objectives, more focus on sustainability than competiveness, limited resources, and high levels of democratic participation and intrinsic motivations among employees. All these conditions are presented in Social Enterprises (SEs), which are normally micro and small businesses that trade to tackle social problems, improve communities, people’s life chances, and the environment. Thus, their importance to society and economies is increasing. However, there is still a need for more understanding of how these organisations operate, perform, innovate and scale-up. This knowledge is crucial to design and provide accurate strategies to enhance the sector and increase its impact and coverage. To obtain a conceptual and empirical understanding of how IT can facilitate KM in the particular organisational conditions of SEs, a quantitative study was conducted with 432 owners and senior members of SEs in UK, underpinned by 21 interviews. The findings demonstrated how IT was supporting more the recovery and storage of necessary information in SEs, and less the collaborative work and communication among enterprise members. However, it was established that SEs were using cloud solutions, web 2.0 tools, Skype and centralised shared servers to manage informally their knowledge. The possible impediments for SEs to support themselves more on IT solutions can be linked mainly to economic and human constraints. These findings elucidate new perspectives that can contribute not only to SEs and SE supporters, but also to other businesses.

Keywords: social enterprises, knowledge management, information technology, collaboration, small firms

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496 Transport Hubs as Loci of Multi-Layer Ecosystems of Innovation: Case Study of Airports

Authors: Carolyn Hatch, Laurent Simon

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Urban mobility and the transportation industry are undergoing a transformation, shifting from an auto production-consumption model that has dominated since the early 20th century towards new forms of personal and shared multi-modality [1]. This is shaped by key forces such as climate change, which has induced a shift in production and consumption patterns and efforts to decarbonize and improve transport services through, for instance, the integration of vehicle automation, electrification and mobility sharing [2]. Advanced innovation practices and platforms for experimentation and validation of new mobility products and services that are increasingly complex and multi-stakeholder-oriented are shaping this new world of mobility. Transportation hubs – such as airports - are emblematic of these disruptive forces playing out in the mobility industry. Airports are emerging as the core of innovation ecosystems on and around contemporary mobility issues, and increasingly recognized as complex public/private nodes operating in many societal dimensions [3,4]. These include urban development, sustainability transitions, digital experimentation, customer experience, infrastructure development and data exploitation (for instance, airports generate massive and often untapped data flows, with significant potential for use, commercialization and social benefit). Yet airport innovation practices have not been well documented in the innovation literature. This paper addresses this gap by proposing a model of airport innovation that aims to equip airport stakeholders to respond to these new and complex innovation needs in practice. The methodology involves: 1 – a literature review bringing together key research and theory on airport innovation management, open innovation and innovation ecosystems in order to evaluate airport practices through an innovation lens; 2 – an international benchmarking of leading airports and their innovation practices, including such examples as Aéroports de Paris, Schipol in Amsterdam, Changi in Singapore, and others; and 3 – semi-structured interviews with airport managers on key aspects of organizational practice, facilitated through a close partnership with the Airport Council International (ACI), a major stakeholder in this research project. Preliminary results find that the most successful airports are those that have shifted to a multi-stakeholder, platform ecosystem model of innovation. The recent entrance of new actors in airports (Google, Amazon, Accor, Vinci, Airbnb and others) have forced the opening of organizational boundaries to share and exchange knowledge with a broader set of ecosystem players. This has also led to new forms of governance and intermediation by airport actors to connect complex, highly distributed knowledge, along with new kinds of inter-organizational collaboration, co-creation and collective ideation processes. Leading airports in the case study have demonstrated a unique capacity to force traditionally siloed activities to “think together”, “explore together” and “act together”, to share data, contribute expertise and pioneer new governance approaches and collaborative practices. In so doing, they have successfully integrated these many disruptive change pathways and forced their implementation and coordination towards innovative mobility outcomes, with positive societal, environmental and economic impacts. This research has implications for: 1 - innovation theory, 2 - urban and transport policy, and 3 - organizational practice - within the mobility industry and across the economy.

Keywords: airport management, ecosystem, innovation, mobility, platform, transport hubs

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495 Voters' Acceptance of Anti-guardians' Narratives: Electoral Politics in Establishmentarian Democracies

Authors: Rai Mansoor Imtiaz

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Guardians in hybrid regimes fragment opposition parties and ban their political leaders, and disenfranchise their voters' political participation. When guardians in hybrid regimes are so powerful that they remain decisive on electoral politics of states, and have powers to ban political parties and their leadership, then "why do political parties backed by those powerful guardians lose elections" and "how do anti-establishment parties make electoral inroads at the local and national levels." These two questions are interrelated with the key research question of my research "why do people vote for political parties rejected by powerful guardians in establishmentarian democracies." Furthermore, this research question is important to be explored for two reasons. First, existing literature only reflects the electoral victories of opposition parties or defeats of military-sponsored parties (see Thailand and Turkey) but remains silent on political change that led the anti-military parties to win the elections. Second, why is it a case that people belonging to the countries where militaries remain popular among the public (see Turkey and Pakistan) have started putting their trust in anti-establishment politicians who criticise the military against their intervention in politics? For instance, in Pakistan, where commenting against the military is meant to comment against the state –– an anti-military narrative is getting popular support. The conceptual framework of hybrid states in this research relies on the concept of a 'reserved domain/tutelary body' (guardians of hybrid states). However, this research makes a case that hybrid states are not consolidated separate political entities but rather vacillated states that fluctuate between democratic and authoritarian practices. This paper, therefore, uses the term establishmentarian democracy as a subtype of the hybrid regime, which is more consolidated than a hybrid democracy.

Keywords: Guardians, Hybrid Regimes, Voters, Elections, Democracy, South Asia

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494 World Peace and Conflict Resolution: A Solution from a Buddhist Point of View

Authors: Samitharathana R. Wadigala

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The peace will not be established until the self-consciousness would reveal in the human beings. In this nuclear age, the establishment of a lasting peace on the earth represents the primary condition for the preservation of human civilization and survival of human beings. Nothing perhaps is so important and indispensable as the achievement and maintenance of peace in the modern world today. Peace in today’s world implies much more than the mere absence of war and violence. In the interdependent world of today the United Nations needs to be representative of the modern world and democratic in its functioning because it came into existence to save the generations from the scourge of war and conflict. Buddhism is the religion of peaceful co-existence and philosophy of enlightenment. Violence and conflict from the perspective of the Buddhist theory of interdependent origination (Paṭiccasamuppāda) are same with everything else in the world a product of causes and conditions. Buddhism is totally compatible with the congenial and peaceful global order. The canonical literature, doctrines, and philosophy of Buddhism are the best suited for inter-faith dialogue, harmony, and universal peace. Even today Buddhism can resurrect the universal brotherhood, peaceful co-existence and harmonious surroundings in the comity of nations. With its increasing vitality in regions around the world, many people today turn to Buddhism for relief and guidance at the time when peace seems to be a deferred dream more than ever. From a Buddhist point of view the roots of all unwholesome actions (Conflict) i. e. greed, hatred and delusion are viewed as the root cause of all human conflicts. Conflict often emanates from attachment to material things: pleasures, property, territory, wealth, economic dominance or political superiority. Buddhism has some particularly rich resources for deployment in dissolving conflict. Buddhism addresses the Buddhist perspective on the causes of conflict and ways to resolve conflict to realize world peace. The world has enough to satisfy every body’s needs but not every body’s greed.

Keywords: Buddhism, conflict-violence, peace, self-consciousness

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493 Addressing the Issue of Out-of-School Children in Nigeria: Challenges and Policy Recommendations

Authors: Nasir Haruna Soba

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In addition to sustaining poverty and inequality, the issue of out-of-school children impedes efforts to accomplish the sustainable development goals (SDGs), especially Goal 4, which is to guarantee inclusive, egalitarian, and high-quality education for everyone. However, a number of social, cultural, and infrastructure barriers mean that millions of children in Nigeria are denied this privilege. This paper presents the findings of a case study conducted in Nigeria. The findings of this study revealed that out of school children in Nigeria are the most common causes of poverty; inadequate school facilities, long distances to schools, and poor road networks make it difficult for children, especially in rural areas, to access education. Social Disparities: Social inequality is sustained by differences in education, especially when it comes to financing, governance, and coordination amongst stakeholders. These differences are especially pronounced along gender and socioeconomic lines. The study recommended that policymakers and stakeholders should consider addressing the root causes, enhancing existing interventions, and implementing targeted policy measures. Nigeria can make significant strides towards ensuring inclusive and quality education for all children, thereby fostering sustainable development and reducing poverty.

Keywords: poverty, inequality, funding, education, development

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492 Cinematic Liberty vs. Offending Social, Religious Beliefs: With Special Reference to the Controversial Contents in Cinema and Print Media

Authors: Govind Ji Pandey

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The divergent opinions in the society are important for its development but with reasonable restrictions. The world recently witnessed one of the most violent protests by a group against the editor and publisher of the magazine ‘Charlie Hebdo’ for publishing cartoon of their religious leader. The supporter of freedom of speech and expression around the world were in shock and termed it the strongest attack against the free speech. People all around the world condemned the killing of the journalists but many soft voices from several corners were also coming for reasonable restrictions on the freedom of speech and expression. Of late, Indian society has witnessed many protests and supports of films with controversial content. It is the beauty of the Indian democracy which gives an opportunity to all for discussion and debate on any issue that challenges established social norms. However, many organizations as well as individuals misuse it for their personal benefits. There have been many film directors who faced protest from several quarters for their controversial themes. This research aims at analyzing the controversial contents published in print media and shown in films. To understand the nature and frequency of such media reports, content analysis technique is used. The research also highlights the perception of the public regarding the controversies. For getting the popular opinion on the coverage of controversial content in cinema and print media, five hundred people from Lucknow, UP, India were randomly selected. The findings of this research are important to understand the response of media and society towards the controversial content presented in cinema and print media. The research highlights that how a handful of people curb free speech in a democratic country like India.

Keywords: cinema, censor board, free speech, liberty, social-religious beliefs

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491 Reaching to the Unreachable: Can Local Adaptation Plan of Action (LAPA) Overcome the Current Barriers to Reach to the Vulnerable?

Authors: Bimal Raj Regmi, Cassandra Star

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Climate change adaptation is now the priority of many Least Developed Countries (LDCs). The country governments in LDCs are designing institutional and financing architecture to implement adaptation programmes. Nepal has introduced the concept of Local Adaptation Plan of Action (LAPA) to facilitate adaptation at the local level. However, there is lack of clarity and ambiguity on whether or not LAPA can be effective means to reach to the most vulnerable. This research paper aims to generate evidences to assess the applicability and significance of LAPA. The study used a case study approach and relied on data gathered from field studies carried out in Pyuthan and Nawalparasi district of Nepal. The findings show that LAPA has potentials to link the community based adaptation with national adaptation initiatives and thus act as middle range approach to adaptation planning. However, the current scale of LAPA and its approaches to planning and delivery are constraints by socio-economic and governance barriers. This research paper argue that the in order to address the constraints a more flexible and co-management approach to LAPA is needed.

Keywords: community based adaptation, local adaptation, co-management, climate change

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