Search results for: employment protection legislation
2812 Therapeutic Effects of Toll Like Receptor 9 Ligand CpG-ODN on Radiation Injury
Authors: Jianming Cai
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Exposure to ionizing radiation causes severe damage to human body and an safe and effective radioprotector is urgently required for alleviating radiation damage. In 2008, flagellin, an agonist of TLR5, was found to exert radioprotective effects on radiation injury through activating NF-kB signaling pathway. From then, the radioprotective effects of TLR ligands has shed new lights on radiation protection. CpG-ODN is an unmethylated oligonucleotide which activates TLR9 signaling pathway. In this study, we demonstrated that CpG-ODN has therapeutic effects on radiation injuries induced by γ ray and 12C6+ heavy ion particles. Our data showed that CpG-ODN increased the survival rate of mice after whole body irradiation and increased the number of leukocytes as well as the bone marrow cells. CpG-ODN also alleviated radiation damage on intestinal crypt through regulating apoptosis signaling pathway including bcl2, bax, and caspase 3 etc. By using a radiation-induced pulmonary fibrosis model, we found that CpG-ODN could alleviate structural damage, within 20 week after whole–thorax 15Gy irradiation. In this model, Th1/Th2 imbalance induced by irradiation was also reversed by CpG-ODN. We also found that TGFβ-Smad signaling pathway was regulated by CpG-ODN, which accounts for the therapeutic effects of CpG-ODN in radiation-induced pulmonary injury. On another hand, for high LET radiation protection, we investigated protective effects of CpG-ODN against 12C6+ heavy ion irradiation and found that after CpG-ODN treatment, the apoptosis and cell cycle arrest induced by 12C6+ irradiation was reduced. CpG-ODN also reduced the expression of Bax and caspase 3, while increased the level of bcl2. Then we detected the effect of CpG-ODN on heavy ion induced immune dysfunction. Our data showed that CpG-ODN increased the survival rate of mice and also the leukocytes after 12C6+ irradiation. Besides, the structural damage of immune organ such as thymus and spleen was also alleviated by CpG-ODN treatment. In conclusion, we found that TLR9 ligand, CpG-ODN reduced radiation injuries in response to γ ray and 12C6+ heavy ion irradiation. On one hand, CpG-ODN inhibited the activation of apoptosis induced by radiation through regulating bcl2, bax and caspase 3. On another hand, through activating TLR9, CpG-ODN recruit MyD88-IRAK-TRAF6 complex, activating TAK1, IRF5 and NF-kB pathway, and thus alleviates radiation damage. This study provides novel insights into protection and therapy of radiation damages.Keywords: TLR9, CpG-ODN, radiation injury, high LET radiation
Procedia PDF Downloads 4792811 Role of Social Workers in Juvenile Justice Board as a Child Protection Mechanism for Children in Conflict with Law
Authors: Ida D. Souza, Lena Ashok
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Every child has a fundamental right to be protected and it is only a safe, supported child who can effectively cope with difficult circumstances and lead a happy childhood. The vulnerability of children has increased due to emerging lifestyles, raising cost of living, higher expectations from adults, parental and care-giver stress /burn-out and a general raise in demand for services for children. A major area of concern is the rise of juvenile crimes in the overall crimes committed in the country. The UNCRC 1989 and JJ Act 2000 enables the structures to handle the juvenile children in care and concern in its real terms. One of the mechanisms to protect the children is the JJB a justice system. The aim is to hold a child culpable (guilty) for offence they committed, not through punishment, but counseling the child to understand their actions and persuade them away from such deviated activities in the future. The JJB consists of two social workers and a judicial magistrate and one of whom should be a woman. This study aims at understanding the role of social workers in best practices in deciding the best course of action for the rehabilitation of the child. Two case studies were carried out through in-depth interviews with the social worker member of the JJB of two Udupi and Mangalore districts. The best practices reported in which children are being allowed to express themselves in a child friendly environment and in the best interest of the child. The study highlighted team work to be very effective in understanding the child in their reformation.Keywords: child protection, best practices, juvenile justice, reformation teamwork
Procedia PDF Downloads 3622810 End-of-Life Vehicle Framework in Bumper Development Process
Authors: Majid Davoodi Makinejad, Reza Ghaeli
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Developing sustainable and environment-friendly products has become a major concern in the car manufacturing industry. New legislation ‘End of Life Vehicle’ increased design complexities of bumper system parameters e.g. design for disassembly, design for remanufacturing and recycling. ELV processing employs dismantling, shredding and landfill. The bumper is designed to prevent physical damage, reduce aerodynamic drag force as well as being aesthetically pleasing to the consumer. Design for dismantling is the first step in ELVs approach in the bumper system. This study focused on the analysis of ELV value in redesign solutions of the bumper system in comparison with the conventional concept. It provided a guideline to address the critical consideration in material, manufacturing and joining methods of bumper components to take advantages in easy dismounting, separation and recycling.Keywords: sustainable development, environmental friendly, bumper system, end of life vehicle
Procedia PDF Downloads 3852809 Determining Disparities in the Distribution of the Energy Efficiency Resource through the History of Michigan Policy
Authors: M. Benjamin Stacey
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Energy efficiency has been increasingly recognized as a high value resource through state policies that require utility companies to implement efficiency programs. While policymakers have recognized the statewide economic, environmental, and health related value to residents who rely on this grid supplied resource, varying interests in energy efficiency between socioeconomic groups stands undifferentiated in most state legislation. Instead, the benefits are oftentimes assumed to be distributed equitably across these groups. Despite this fact, these policies are frequently sited by advocacy groups, regulatory bodies and utility companies for their ability to address the negative financial, health and other social impacts of energy poverty in low income communities. Yet, while most states like Michigan require programs that target low income consumers, oftentimes no requirements exist for the equitable investment and energy savings for low income consumers, nor does it stipulate minimal spending levels on low income programs. To further understand the impact of the absence of these factors in legislation, this study examines the distribution of program funds and energy efficiency savings to answer a fundamental energy justice concern; Are there disparities in the investment and benefits of energy efficiency programs between socioeconomic groups? This study compiles data covering the history of Michigan’s Energy Efficiency policy implementation from 2010-2016, analyzing the energy efficiency portfolios of Michigan’s two main energy providers. To make accurate comparisons between these two energy providers' investments and energy savings in low and non-low income programs, the socioeconomic variation for each utility coverage area was captured and accounted for using GIS and US Census data. Interestingly, this study found that both providers invested more equitably in natural gas efficiency programs, however, together these providers invested roughly three times less per household in low income electricity efficiency programs, which resulted in ten times less electricity savings per household. This study also compares variation in commission approved utility plans and actual spending and savings results, with varying patterns pointing to differing portfolio management strategies between companies. This study reveals that for the history of the implementation of Michigan’s Energy Efficiency Policy, that the 35% of Michigan’s population who qualify as low income have received substantially disproportionate funding and energy savings because of the policy. This study provides an overview of results from a social perspective, raises concerns about the impact on energy poverty and equity between consumer groups and is an applicable tool for law makers, regulatory agencies, utility portfolio managers, and advocacy groups concerned with addressing issues related to energy poverty.Keywords: energy efficiency, energy justice, low income, state policy
Procedia PDF Downloads 1862808 Examining Occupational Health and Safety Supervision in Turkey by Comparison to EU Countries
Authors: Nuray Gökçek Karaca
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This study aims to examine the application of occupational health and safety supervision in Turkey and EU countries in terms of legal regulations. The results of research reveal that occupational health and safety supervision in EU countries, whatever the understanding of welfare state, is effectively carried out and almost all legal regulations on this subject are consistent with the EU directives. On the other hand, there are serious problems in applications, not legal regulations, of occupational health and safety supervision in Turkey by the side of EU countries. Indeed, Turkey has modern regulations on occupational health and safety supervision whereas there are several problems such as ignoring prevention policy on occupational health and safety supervision, understanding of monotype inspector, problems resulting from this understanding and dispersed structure of occupational health and safety organizations in workplaces. As a result, Turkey needs to carry out effective supervision mechanisms.Keywords: legal rules, occupational health and safety, inspection, supervision, legislation
Procedia PDF Downloads 7872807 The Law of Treaties and National Security of Islamic Republic of Iran
Authors: S. M. Tavakoli Sani, M. Sabbet Moghadam, Y. Khorram Farhadi, Iraj Rezayi Nejad
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The concept of national security in Iran is a permanently effective factor in acceptance or rejection of many international obligations. These obligations had been defined according to the type of legislation of Iran in many aspects. Therefore, there are several treaties at international level which requires Iran’s security to come in contact with obligations in these treaties in a way that an obstacle to join to them and their passage in parliament. This issue is a typical category which every country pays attention to be accepted in treaties or to include their national security in that treaties and also they can see the related treaties from this perspective, but this issue that 'what is the concept of Iran’s national security', and 'To what extent it is changed in recent years, especially after Islamic Revolution' are important issues that can be criticized. Thus, this study is trying to assess singed treaties from the perspective of Iran’s national security according of the true meaning of treaty and to investigate how the international treaties may be in conflict with Iran’s national security.Keywords: treaties, national security, Iran, Islamic Revolution
Procedia PDF Downloads 4672806 Operations Training Using Immersive Technologies: A Development Experience
Authors: A. Aman, S. M. Tang, F. H. Alharrassy
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Omanisation was established to increase job opportunities for national employment in Sultanate of Oman. With half of the population below 25 years of age, the sultanate is striving to diversify the economy fast enough to meet the burgeoning number of jobseekers annually. On the other hand, training personnel to be competent oil and gas operators and technicians is a difficult task in a complex reservoir structures in Oman using highly advanced and sophisticated extracting processes. Coupled towards Omanisation which encourages nationals into the oil and gas sector so as to create sustainable employment for the local population, the challenge to churn out competent manpower became a daunting task. Immersive technologies provided the impetus to create a new digital media sector which provided job opportunities as well as the learning contents to enhance the competency-based training for the oil and gas sector in the Sultanate. This lead to a win-win-win collaboration amongst the government represented by the Information Technology Authority (ITA), private sector specialised company (represented by ASM Technologies), jobseekers and oil and gas organisations. This is also one of the first private-public partnership model in the Information Communication Technology (ICT) sector in Oman. A pilot phase was conducted for 8 months to develop four virtual applications for training in equipment and process engineering; oil rig familiarisation, Health Safety Environment (HSE) application, turbine application and the mechanical vapour compressor (MVC) water recycling plant in order to enhance the competency level of the trainees. The immersive applications were installed in operational settings which enabled new employees to practice and understand various processes and procedures regarding enhanced oil recovery. Existing employees used the application to review the working principles in order to carry out troubleshooting scenarios. Concurrently, these applications were also developed by local Omani resources within the country. This created job opportunities for job-seekers as well the establishment of a digital media sector. The purpose of this paper is to discuss how immersive technologies can enhance operational competencies, create job and establish a digital media sector in the Sultanate of Oman.Keywords: immersive, virtual reality, operations training, Omanisation
Procedia PDF Downloads 2292805 Application of Finite Dynamic Programming to Decision Making in the Use of Industrial Residual Water Treatment Plants
Authors: Oscar Vega Camacho, Andrea Vargas Guevara, Ellery Rowina Ariza
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This paper presents the application of finite dynamic programming, specifically the "Markov Chain" model, as part of the decision making process of a company in the cosmetics sector located in the vicinity of Bogota DC. The objective of this process was to decide whether the company should completely reconstruct its wastewater treatment plant or instead optimize the plant through the addition of equipment. The goal of both of these options was to make the required improvements in order to comply with parameters established by national legislation regarding the treatment of waste before it is released into the environment. This technique will allow the company to select the best option and implement a solution for the processing of waste to minimize environmental damage and the acquisition and implementation costs.Keywords: decision making, Markov chain, optimization, wastewater
Procedia PDF Downloads 4852804 An in Situ Dna Content Detection Enabled by Organic Long-persistent Luminescence Materials with Tunable Afterglow-time in Water and Air
Authors: Desissa Yadeta Muleta
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Purely organic long-persistent luminescence materials (OLPLMs) have been developed as emerging organic materials due to their simple production process, low preparation cost and better biocompatibilities. Notably, OLPLMs with afterglow-time-tunable long-persistent luminescence (LPL) characteristics enable higher-level protection applications and have great prospects in biological applications. The realization of these advanced performances depends on our ability to gradually tune LPL duration under ambient conditions, however, the strategies to achieve this are few due to the lack of unambiguous mechanisms. Here, we propose a two-step strategy to gradually tune LPL duration of OLPLMs over a wide range of seconds in water and air, by using derivatives as the guest and introducing a third-party material into the host-immobilized host–guest doping system. Based on this strategy, we develop an analysis method for deoxyribonucleic acid (DNA) content detection without DNA separation in aqueous samples, which circumvents the influence of the chromophore, fluorophore and other interferents in vivo, enabling a certain degree of in situ detection that is difficult to achieve using today’s methods. This work will expedite the development of afterglow-time-tunable OLPLMs and expand new horizons for their applications in data protection, bio-detection, and bio-sensingKeywords: deoxyribonucliec acid, long persistent luminescent materials, water, air
Procedia PDF Downloads 752803 Challenges in Employment and Adjustment of Academic Expatriates Based in Higher Education Institutions in the KwaZulu-Natal Province, South Africa
Authors: Thulile Ndou
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The purpose of this study was to examine the challenges encountered in the mediation of attracting and recruiting academic expatriates who in turn encounter their own obstacles in adjusting into and settling in their host country, host academic institutions and host communities. The none-existence of literature on attraction, placement and management of academic expatriates in the South African context has been acknowledged. Moreover, Higher Education Institutions in South Africa have voiced concerns relating to delayed and prolonged recruitment and selection processes experienced in the employment process of academic expatriates. Once employed, academic expatriates should be supported and acquainted with the surroundings, the local communities as well as be assisted to establish working relations with colleagues in order to facilitate their adjustment and integration process. Hence, an employer should play a critical role in facilitating the adjustment of academic expatriates. This mixed methods study was located in four Higher Education Institutions based in the KwaZulu-Natal province, in South Africa. The explanatory sequential design approach was deployed in the study. The merits of this approach were chiefly that it employed both the quantitative and qualitative techniques of inquiry. Therefore, the study examined and interrogated its subject from a multiplicity of quantitative and qualitative vantage points, yielding a much more enriched and enriching illumination. Mixing the strengths of both the quantitative and the qualitative techniques delivered much more durable articulation and understanding of the subject. A 5-point Likert scale questionnaire was used to collect quantitative data relating to interaction adjustment, general adjustment and work adjustment from academic expatriates. One hundred and forty two (142) academic expatriates participated in the quantitative study. Qualitative data relating to employment process and support offered to academic expatriates was collected through a structured questionnaire and semi-structured interviews. A total of 48 respondents; including, line managers, human resources practitioners, and academic expatriates participated in the qualitative study. The Independent T-test, ANOVA and Descriptive Statistics were performed to analyse, interpret and make meaning of quantitative data and thematic analysis was used to analyse qualitative data. The qualitative results revealed that academic talent is sourced from outside the borders of the country because of the academic skills shortage in almost all academic disciplines especially in the disciplines associated with Science, Engineering and Accounting. However, delays in work permit application process made it difficult to finalise the recruitment and selection process on time. Furthermore, the quantitative results revealed that academic expatriates experience general and interaction adjustment challenges associated with the use of local language and understanding of local culture. However, female academic expatriates were found to be better adjusted in the two areas as compared to male academic expatriates. Moreover, significant mean differences were found between institutions suggesting that academic expatriates based in rural areas experienced adjustment challenges differently from the academic expatriates based in urban areas. The study gestured to the need for policy revisions in the area of immigration, human resources and academic administration.Keywords: academic expatriates, recruitment and selection, interaction and general adjustment, work adjustment
Procedia PDF Downloads 3062802 Case Study: Linking Career Education to University Education in Japan
Authors: Kumiko Inagaki
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Japanese society is experiencing an aging population and declining birth rate along with the popularization of higher education, spread of economic globalization, rapid progress in technical innovation, changes in employment conditions, and emergence of a knowledge-based society. Against this background, interest in career education at Japanese universities has increased in recent years. This paper describes how the government has implemented career education policies in Japan, and introduces the cases of two universities that have successfully linked career education to university education in Japan.Keywords: career education, employability, higher education, japanese university, university education
Procedia PDF Downloads 3512801 Autism and Work, From the Perception of People Inserted in the Work
Authors: Nilson Rogério Da Silva, Ingrid Casagrande, Isabela Chicarelli Amaro Santos
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Introduction: People with Autism Spectrum Disorder (ASD) may face difficulties in social inclusion in different segments of society, especially in entering and staying at work. In Brazil, although there is legislation that equates it to the condition of disability, the number of people at work is still low. The United Nations estimates that more than 80 percent of adults with autism are jobless. In Brazil, the scenario is even more nebulous because there is no control and tracking of accurate data on the number of individuals with autism and how many of these are inserted in the labor market. Pereira and Goyos (2019) found that there is practically no scientific production about people with ASD in the labor market. Objective: To describe the experience of people with ASD inserted in the work, facilities and difficulties found in the professional exercise and the strategies used to maintain the job. Methodology: The research was approved by the Research Ethics Committee. As inclusion criteria for participation, the professional should accept to participate voluntarily, be over 18 years of age and have had some experience with the labor market. As exclusion criteria, being under 18 years of age and having never worked in a work activity. Participated in the research of 04 people with a diagnosis of ASD, aged 22 to 32 years. For data collection, an interview script was used that addressed: 1) General characteristics of the participants; 2) Family support; 3) School process; 4) Insertion in the labor market; 5) Exercise of professional activity; (6) Future and Autism; 7) Possible coping strategies. For the analysis of the data obtained, the full transcription of the interviews was performed and the technique of Content Analysis was performed. Results: The participants reported problems in different aspects: In the school environment: difficulty in social relationships, and Bullying. Lack of adaptation to the school curriculum and the structure of the classroom; In the Faculty: difficulty in following the activities, ealizar group work, meeting deadlines and establishing networking; At work: little adaptation in the work environment, difficulty in establishing good professional bonds, difficulty in accepting changes in routine or operational processes, difficulty in understanding veiled social rules. Discussion: The lack of knowledge about what disability is and who the disabled person is leads to misconceptions and negatives regarding their ability to work and in this context, people with disabilities need to constantly prove that they are able to work, study and develop as a human person, which can be classified as ableism. The adaptations and the use of technologies to facilitate the performance of people with ASD, although guaranteed in national legislation, are not always available, highlighting the difficulties and prejudice. Final Considerations: The entry and permanence of people with ASD at work still constitute a challenge to be overcome, involving changes in society in general, in companies, families and government agencies.Keywords: autism spectrum disorder (ASD), work, disability, autism
Procedia PDF Downloads 782800 Evaluation of Different High Tunnel Protection Methods for Quality Banana Production in Bangladesh
Authors: Shormin Choudhury, Nazrul Islam, Atiqur Rahman Shaon
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High tunnels can provide several benefits to horticultural crops, including environmental stress protection such as hail, frost, excessive rainfall, and high wind. In hot and sunny areas, high tunnel is one of the cooling ways for modifying the microclimate and maximizing crop development. Present study was carried out to assess the effect of different type of high tunnels on banana growth, yield, and fruit quality characteristics. Net houses, poly net houses, UV poly shed houses, and open field (control) conditions are among the experimental treatments. The results revealed that the plants produced in the poly net house condition had maximum pseudo stem height (171.00cm), stem girth (68.66 cm), chlorophyll content (57.63), number of fruits (140), number of hands (9.66), individual fruit weight (125.00) and pulp: peel ratio (3.35) of bananas as compared to the other treatments. Quality parameters like total soluble solid (21.78°Brix), ascorbic acid (10.24 mg/100g), total sugar (25.44%), and reducing sugar (15.75%) were higher in fruits grown in poly net house. The study revealed that the poly net house is the best growing environment for bananas in terms of growth, yield, and quality attributes.Keywords: shed houses, banana, chlorophyll content, fruit yield, quality
Procedia PDF Downloads 832799 Sexual Health and Sexual Risk Behavior of the Youth with HIV Positive in Northeastern Part, Thailand
Authors: Orathai Srithongtham, Ubonsri Thabuddha
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The youth with HIV positive is not difference from the general youth in term of sexual needs. Sexual health is crucial the most to support the youth with HIV positive to be sexual well-being. This study aims to elucidate the sexual health on protection from STDs (Sexual Transmitted Diseases) and HIV transmission and to explain sexual risk behavior of the youth with HIV positive. The target group was the youth with HIV positive about 23 cases from two provinces in northeastern part of Thailand. Qualitative method was applied for collecting data by in-depth interview. Content analysis was use for data analysis. The youth with HIV positive was protection from STDs and HIV transmission by using the condom during sexual activity. The reason to deny the condom use were ashamed, condom is not a part of life, no have fit size, and the youth fear to stigmatized as a mental disorder and fear to stigmatized as going to fuck someone. The youth who trust with nurse in clinic was dare to request the condom by face. Sexual activity without condom use is sexual risk behavior. The major causes were couple trust and the sexual enjoyment first and sexual active competition with friend without condom use. The concern on HIV was the boyfriend or girlfriend not accepts the HIV positive people, worry about the HIV transmutation, and finally not compliance to ARV drug. The youth with HIV positive was lacking of the knowledge on sexual health on the issues of access to condom and the concern to keep on relationship with the boyfriend or girlfriend. This concern issues was led to the non-adherence of ARV drug and HIV distribution. To provide the sexual health service is more essential to the youth with HIV positive.Keywords: sexual health, sexual risk behavior, youth, HIV
Procedia PDF Downloads 4712798 Development and Characterization of Re-Entrant Auxetic Fibrous Structures for Application in Ballistic Composites
Authors: Rui Magalhães, Sohel Rana, Raul Fangueiro, Clara Gonçalves, Pedro Nunes, Gustavo Dias
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Auxetic fibrous structures and composites with negative Poisson’s ratio (NPR) have huge potential for application in ballistic protection due to their high energy absorption and excellent impact resistance. In the present research, re-entrant lozenge auxetic fibrous structures were produced through weft knitting technology using high performance polyamide and para-aramid fibres. Fabric structural parameters (e.g. loop length) and machine parameters (e.g. take down load) were varied in order to investigate their influence on the auxetic behaviours of the produced structures. These auxetic structures were then impregnated with two types of polymeric resins (epoxy and polyester) to produce composite materials, which were subsequently characterized for the auxetic behaviour. It was observed that the knitted fabrics produced using the polyamide yarns exhibited NPR over a wide deformation range, which was strongly dependant on the loop length and take down load. The polymeric composites produced from the auxetic fabrics also showed good auxetic property, which was superior in case of the polyester matrix. The experimental results suggested that these composites made from the auxetic fibrous structures can be properly designed to find potential use in the body amours for personal protection applications.Keywords: auxetic fabrics, high performance, composites, energy absorption, impact resistance
Procedia PDF Downloads 2522797 Mitigating Climate Change Issues: International Students' Perceptions on Energy Conservation and Effective Transportation
Authors: Indrapriya Kularatne, Olufemi Omisakin
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Climate change mitigation is one of the most complex challenges that humanity has ever faced in the context of global environmental protection. This a multifaceted challenge that needs immediate, targeted and concentrated actions at global, national and local levels. Individual actions play a crucial role in mitigating climate change. New Zealand attracts a significant number of international students annually for higher education. Therefore, it is critical to understand what international students are bringing into the country in terms of their practices for mitigating climate change challenges. This exploratory research aims to investigate international students' perceptions on mitigating climate change issues. The study focuses particularly on the areas of energy conservation and effective transportation. A specific questionnaire was developed covering the areas of energy conserving practices, use of energy efficient products, use of environmentally friendly transportation methods and practices to reduce vehicle usage. The quantitative data was collected from nearly 240 participants using the Qualtrics online system. The research findings provide valuable insights into international students' perceptions of sustainability and environmental protection actions, particularly in the areas of energy conservation and effective transportation. These insights can contribute to ongoing efforts to mitigate climate change issues and promote sustainable development practices in New Zealand.Keywords: climate change, energy conservation, effective transportation, perceptions
Procedia PDF Downloads 632796 The Decision-Making Mechanisms of Tax Regulations
Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze
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In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.Keywords: international accounting standards, financial accounting, tax systems, financial obligations
Procedia PDF Downloads 2422795 Gender Gap in Education and Empowerment Influenced by Parents’ Attitude
Authors: N. Kashif, M. K. Naseer
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This is an undeniable fact that parents are the very first role model for their children and children are the silent observers and followers of their parents. The environment they would be provided will leave either positive or negative lasting impact on their physical and mental behavior and abilities to grow, progress and conquer. This paper focuses on the observation particularly in South Asian countries where females have been facing problems in accessing education and getting financially independent or stable. This paper emphasizes on a survey conducted in rural areas of Punjab State in Pakistan. It explains how the parents’ educational background, financial status, conservative and interdependent accommodation style influence a prominent inequality of giving their female child right to study and get empowered. The forces behind this gender discrimination are not limited to parents’ life style impact but also include some major social problems like distant schools, gender-based harassment, and threat, insecurities, employment opportunities, so on. As a grass root level solution, it is proposed to develop an institution which collects data regarding child birth in their region and can contact the parent when their child is ready to start school. Building up trust based relationship with parents is the most crucial and significant factor. Secondly, celebrities and public figures can play an extraordinary role in running a campaign to advocate and encourage people living in rural areas, villages and small towns. All possible solutions can never be implemented without the support of the state government. Therefore, this paper invites more thoughtful actions, properly planned strategies, initiators to take the lead and make a platform for those who are underprivileged and deprived of their basic rights. Any country, where female constitute 49% of its entire population can never progress without promoting female empowerment and their right to compulsory education, and it is never late or impossible to admit the facts and practically start a flexible solution- oriented approach.Keywords: employment opportunities, female empowerment, gender based harassment, gender discrimination, inequality, parents' life style impact
Procedia PDF Downloads 2332794 Protecting Migrants at Risk as Internally Displaced Persons: State Responses to Foreign Immigrants Displaced by Natural Disasters in Thailand, The United States, and Japan
Authors: Toake Endoh
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Cross-border migration of people is a critical driver for sustainable economic development in the Asia-Pacific region. Meanwhile, the region is susceptible to mega-scale natural disasters, such as tsunami, earthquakes, and typhoons. When migrants are stranded in a foreign country by a disaster, who should be responsible for their safety and security? What legal or moral foundation is there to advocate for the protection and assistance of “migrants at risk (M@R)”? How can the states practice “good governance” in their response to displacement of the foreign migrants? This paper inquires how to protect foreign migrants displaced by a natural disaster under international law and proposes protective actions to be taken by of migrant-receiver governments. First, the paper discusses the theoretical foundation for protection of M@R and argues that the nation-states are charged of responsibility to protect at-risk foreigners as “internally displaced persons” in the light of the United Nations’ Guiding Principles of Internal Displacement (1998). Second, through the case study of the Kobe Earthquake in Japan (1995), the Tsunami in Thailand (2004), and the Hurricane Katrina in the U.S. (2005), the paper evaluates how effectively (or poorly) institutions and state actors addressed the specific vulnerability felt by M@R in these crises.Keywords: internal displaced persons, natural disaster, international migration, responsibility to protect
Procedia PDF Downloads 3172793 Engineering Analysis for Fire Safety Using Computational Fluid Dynamic (CFD)
Authors: Munirajulu M, Srikanth Modem
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A large cricket stadium with the capacity to accommodate several thousands of spectators has the seating arena consisting of a two-tier arrangement with an upper and a lower bowl and an intermediate concourse podium level for pedestrian movement to access the bowls. The uniqueness of the stadium is that spectators can have an unobstructed view from all around the podium towards the field of play. Upper and lower bowls are connected by stairs. The stairs landing is a precast slab supported by cantilevered steel beams. These steel beams are fixed to precast columns supporting the stadium structure. The stair slabs are precast concrete supported on a landing slab and cantilevered steel beams. During an event of a fire at podium level between two staircases, fire resistance of steel beams is very critical to life safety. If the steel beam loses its strength due to lack of fire resistance, it will be weak in supporting stair slabs and may lead to a hazard in evacuating occupants from the upper bowl to the lower bowl. In this study, to ascertain fire rating and life safety, a performance-based design using CFD analysis is used to evaluate the steel beams' fire resistance. A fire size of 3.5 MW (convective heat output of fire) with a wind speed of 2.57 m/s is considered for fire and smoke simulation. CFD results show that the smoke temperature near the staircase/ around the staircase does not exceed 1500 C for the fire duration considered. The surface temperature of cantilevered steel beams is found to be less than or equal to 1500 C. Since this temperature is much less than the critical failure temperature of steel (5200 C), it is concluded that the design of structural steel supports on the staircase is adequate and does not need additional fire protection such as fire-resistant coating. CFD analysis provided an engineering basis for the performance-based design of steel structural elements and an opportunity to optimize fire protection requirements. Thus, performance-based design using CFD modeling and simulation of fire and smoke is an innovative way to evaluate fire rating requirements, ascertain life safety and optimize the design with regard to fire protection on structural steel elements.Keywords: fire resistance, life safety, performance-based design, CFD analysis
Procedia PDF Downloads 1902792 Disability and Education towards Inclusion
Authors: Amratpal Kaur
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The right to education is universal in nature. This right has been enshrined in Indian Constitution and in various significant international documents. Unfortunately, despite of comprehensive legislation at the regional and international level 98% children with disabilities in developing countries don’t attend schools. Vast majority of children suffering from disability in developing nations lack basic literacy. The paper discusses in detail that the term inclusive education has got impetus all over the world and more so in India in the last decade. India has committed itself to the development of an inclusive education system as it is signatory to the Salamanca Statement and it has strived to achieve it thereon. Due to the shift from medical to social model of disability the emphasis is on inclusive school, so that the disabled children can be integrated in the mainstream easily. Thus, the idea is to educate disabled children along with their peers. The paper focuses on developing a clear understanding of inclusive education and identifying strategies to enhance the education of all children at the regional and international level.Keywords: inclusion, disability, education, policy
Procedia PDF Downloads 5242791 Environmental Performance of Olive Oil Production in Greece
Authors: P. Tsarouhas, Ch. Achillas, D. Aidonis, D. Folinas, V. Maslis, N. Moussiopoulos
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Agricultural production is a sector with high socioeconomic significance and key implications on employment and nutritional security. However, the impacts of agrifood production and consumption patterns on the environment are considerable, mainly due to the demand of large inputs of resources. This paper presents a case study of olive oil production in Greece, an important agri-product especially for countries in the Mediterranean basin. Life Cycle Analysis has been used to quantify the environmental performance of olive oil production. All key parameters that are associated with the life cycle of olive oil production are studied and environmental “hotspots” are diagnosed.Keywords: LCA, olive oil production, environmental impact, case study, Greece
Procedia PDF Downloads 4322790 Entrepreneurship under the Effect of Information Technology
Authors: Mohammad Hadi Khorashadi Zadeh
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An entrepreneur is a manager or the owner of the commercial company that creates resources and money by risking and initiative. The Netpreneur is the capability to run an online business. It needs only the Connectivity. An Entrepreneur, as long as he has a service which the market demands can set up a feasible and viable trade with his Intellectual Capital as the principle input and the Connectivity Infrastructure as the only physical input. The internet is possibly the most significant revolution in science and technology that our generation could fantasize or imagine. It has introduced in various benefits to the society, culture, economics and politics. The entrepreneur is a premium member in the community. She/he provides services to the society and community including employment.Keywords: entrepreneur, Netpreneur, intellectual capital, infrastructure
Procedia PDF Downloads 3242789 Role of Judiciary in Developing Countries
Authors: Amir Shafiq, Asif Shahzad, Shabbar Mehmood, Muhammad Saeed, Hamid Mustafa
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Administration of justice in a society is evolutionary process. In pre-modern societies vital organs that we consider separate today i.e. legislation, implementation and adjudication were controlled by a King, the sovereign authority. Whereas now it is recognized that Development of a country revolves in seven arenas i.e. Civil Society, Political Society, Economic Society, Legislature, Judiciary, Executive & Bureaucracy. Each society whether developing or developed, has need of institutions and structures that can resolve difference of opinions of private or public nature between contending parties. Administration of justice has a key-role in the development of the society. Through this paper, it is to highlight that an independent judiciary having the support of public opinion therefore is inevitable to wriggle out from such problems in order to restore and protect the fundamental rights, constitution and democratic political system in third world countries like Pakistan.Keywords: role of judiciary, developing countries, judicial activism, present scenario
Procedia PDF Downloads 3922788 Brand Resonance Strategy For Long-term Market Survival: Does The Brand Resonance Matter For Smes? An Investigation In Smes Digital Branding (Facebook, Twitter, Instagram And Blog) Activities And Strong Brand Development
Authors: Noor Hasmini Abd Ghani
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Brand resonance is among of new focused strategy that getting more attention in nowadays by larger companies for their long-term market survival. The brand resonance emphasizing of two main characteristics that are intensity and activity able to generate psychology bond and enduring relationship between a brand and consumer. This strong attachment relationship has represented brand resonance with the concept of consumer brand relationship (CBR) that exhibit competitive advantage for long-term market survival. The main consideration toward this brand resonance approach is not only in the context of larger companies but also can be adapted in Small and Medium Enterprises (SMEs) as well. The SMEs have been recognized as vital pillar to the world economy in both developed and emergence countries are undeniable due to their economic growth contributions, such as opportunity for employment, wealth creation, and poverty reduction. In particular, the facts that SMEs in Malaysia are pivotal to the well-being of the Malaysian economy and society are clearly justified, where the SMEs competent in provided jobs to 66% of the workforce and contributed 40% to the GDP. As regards to it several sectors, the SMEs service category that covers the Food & Beverage (F&B) sector is one of the high-potential industries in Malaysia. For that reasons, SMEs strong brand or brand equity is vital to be developed for their long-term market survival. However, there’s still less appropriate strategies in develop their brand equity. The difficulties have never been so evident until Covid-19 swept across the globe from 2020. Since the pandemic began, more than 150,000 SMEs in Malaysia have shut down, leaving more than 1.2 million people jobless. Otherwise, as the SMEs are the pillar of any economy for the countries in the world, and with negative effect of COVID-19 toward their economic growth, thus, their protection has become important more than ever. Therefore, focusing on strategy that able to develop SMEs strong brand is compulsory. Hence, this is where the strategy of brand resonance is introduced in this study. Mainly, this study aims to investigate the impact of CBR as a predictor and mediator in the context of social media marketing (SMM) activities toward SMEs e-brand equity (or strong brand) building. The study employed the quantitative research design concerning on electronic survey method with the valid response rate of 300 respondents. Interestingly, the result revealed the importance role of CBR either as predictor or mediator in the context of SMEs SMM as well as brand equity development. Further, the study provided several theoretical and practical implications that can benefit the SMEs in enhancing their strategic marketing decision.Keywords: SME brand equity, SME social media marketing, SME consumer brand relationship, SME brand resonance
Procedia PDF Downloads 582787 The Problem of Reconciling the Principle of Confidentiality in Foreign Investment Arbitration with the Public Interest
Authors: Bárbara Magalhães Bravo, Cláudia Figueiras
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The economical globalization through the liberalization of the markets and capitals boosted the economical development of the nations and the needs for sorting out the disputes arising from the foreign investment. The arbitration, for all the inherent advantages, such as swiftness, arbitrators’ specialise skills and impartiality sets a pacifier tool for the interest in account. Safeguarded the public interest, we face the problem of the confidentiality in the arbitration. The urgent development of impelling mechanisms concerning transparency, guaranty and protection of the interest in account, reveals itself urgent. Through a bibliography review, we will dense the state of art, by going through the several solutions concerning, and pointing out the most suitable. Through the jurisprudential analysis we will point out the solution for the conflict confidentiality/public interest. The transparency, inextricable from the public interest, imposes the arbitration process can be open to all citizens. Transparency rules have been considered at the UNCITRAL in attempting to conciliate the necessity of publicity and the public interest, however still insufficient. The arbitration of foreign investment carries consequences to the citizens of the State. Articulating mechanisms between the arbitral procedures secrecy and the public interest should be adopted. The arbitration of foreign investment, being a tertius genius between the international arbitration and the administrative arbitration would claim its own regulation in each and every States where the confidentiality rules and its exceptions could be identified. One should enquiry where the limit of the citizens’ individual rights protection and the public interest should give way to the principle of transparencyKeywords: arbitration, foreign investment, transparency, confidenciality, International Centre for Settlement of Investment Disputes UNCITRAL
Procedia PDF Downloads 2112786 Hybrid Sol-Gel Coatings for Corrosion Protection of AA6111-T4 Aluminium Alloy
Authors: Shadatul Hanom Rashid, Xiaorong Zhou
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Hybrid sol-gel coatings are the blend of both advantages of inorganic and organic networks have been reported as environmentally friendly anti-corrosion surface pre-treatment for several metals, including aluminum alloys. In this current study, Si-Zr hybrid sol-gel coatings were synthesized from (3-glycidoxypropyl)trimethoxysilane (GPTMS), tetraethyl orthosilicate (TEOS) and zirconium(IV) propoxide (TPOZ) precursors and applied on AA6111 aluminum alloy by dip coating technique. The hybrid sol-gel coatings doped with different concentrations of cerium nitrate (Ce(NO3)3) as a corrosion inhibitor were also prepared and the effect of Ce(NO3)3 concentrations on the morphology and corrosion resistance of the coatings were examined. The surface chemistry and morphology of the hybrid sol-gel coatings were analyzed by Fourier transform infrared (FTIR) spectroscopy and scanning electron microscopy (SEM). The corrosion behavior of the coated aluminum alloy samples was evaluated by electrochemical impedance spectroscopy (EIS). Results revealed that good corrosion resistance of hybrid sol-gel coatings were prepared from hydrolysis and condensation reactions of GPTMS, TEOS and TPOZ precursors deposited on AA6111 aluminum alloy. When the coating doped with cerium nitrate, the properties were improved significantly. The hybrid sol-gel coatings containing lower concentration of cerium nitrate offer the best inhibition performance. A proper doping concentration of Ce(NO3)3 can effectively improve the corrosion resistance of the alloy, while an excessive concentration of Ce(NO3)3 would reduce the corrosion protection properties, which is associated with defective morphology and instability of the sol-gel coatings.Keywords: AA6111, Ce(NO3)3, corrosion, hybrid sol-gel coatings
Procedia PDF Downloads 1572785 Influence of Shock Absorber Condition on the Vertical Dynamic Load Applied on the Pavement by a Truck’s Front Suspension
Authors: Pablo Kubo, Cassio Paiva, Adelino Ferreira
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The main objective of this research study is to present the results of the influence of shock absorber condition, from a truck front suspension, on the vertical dynamic load applied on the pavement. For the measurements, it has been used a durability test track located in Brazil. The shock absorber conditions were new, used and failed with a constant load of 6 tons on the front suspension, the maximum allowed load for front axle according to Brazilian legislation. By applying relative damage concept, it is possible to conclude that the variation on the shock absorber conditions will significantly affect the load applied on the pavement. Although, it is recommended to repeat the same methodology in order to analyze the influence on the variation of the quarter car model variants.Keywords: damage, shock absorber, vertical dynamic load, absorber
Procedia PDF Downloads 4802784 Problems Occurring in the Process of Audit by Taking into Consideration their Theoretic Aspects against the Background of Reforms Conducted in a Country: The Example of Georgia
Authors: Levan Sabauri
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The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.Keywords: audit, auditor, auditors’ ethic code, auditor’s risk, financial statement, objectivity
Procedia PDF Downloads 3572783 Marginalisation of an Age Old Culture. The Case of Female Cultural Initiation in Some South African Cultural Groups
Authors: Lesibana Rafapa
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Accounts exist of circumcision-anchored cultural initiation in central Africa, East Africa, Southern Africa, North Africa, and West Africa -straddling states like Botswana, Kenya, Lesotho, Malawi, Senegal, South Africa, Zambia, and Zimbabwe. This attests to the continent-wide spread of this cultural practice. In this paper, the writer relates the cultural aspect of circumcision-subsuming initiation among black African cultural groups across the continent to the notion that African cultures are varied yet subscribe to a common central concept. The premise of the paper is that the common practice of initiation for both male and female children that have to be initiated by adults to the tradition and customs of a people coincides with such a central concept. The practice of traditional initiation is as broad as to encompass aspects of spirituality, morality, and social organisation, in the nature of the central concept of which it is a trans-sectional part. Cultural initiation, sometimes referred to as traditional circumcision, constitutes culture-determined rites of passage for the initiates. The study’s aim, the findings of which are presented in this paper, was to probe gender equality in the development and promotion of the cultural practice of initiation. The researcher intended to demonstrate how in South Africa, female circumcision is treated equally or marginalised in efforts of the democratic government to regulate and strengthen the practice of circumcision as part of its broader liberation programme meant to reverse politico-cultural bondage experienced during apartheid rule that the present black regime helped bring to an end. It is argued that the failure to regard female circumcision as equal to its male counterpart is a travesty of the black government’s legislation and policies espousing equality and the protection and empowerment of vulnerable and previously marginalised population groups that include black women. The writer did a desk-top study of the history and characteristics of female circumcision among the black Northern Sotho, VaTsonga, and VhaVenda cultural groups of the Limpopo Province, stretching north to the border of South Africa with Zimbabwe, as well as literature on how political and other authorities exert efforts to preserve and empower the practice. The findings were that male initiation is foregrounded and totalised to represent the practice of initiation as a whole, at the expense of its female counterpart facing marginalisation and unequal regard. It is outlined in this paper how such impoverishment of an otherwise woman-empowering cultural practice deprives hitherto black cultures that suffered brutal repression during apartheid of a fuller recovery much needed in the democratic era. The writer applies some aspects of postcolonial theory and some tropes of feminism in the discussion of an uneven status of cultural circumcision at the hands of present day powers that be.Keywords: African cultures, female circumcision, gender equality, women empowerment
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