Search results for: ownership risks
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2075

Search results for: ownership risks

935 Moderating Effect of Owner's Influence on the Relationship between the Probability of Client Failure and Going Concern Opinion Issuance

Authors: Mohammad Noor Hisham Osman, Ahmed Razman Abdul Latiff, Zaidi Mat Daud, Zulkarnain Muhamad Sori

Abstract:

The problem that Malaysian auditors do not issue going concern opinion (GC opinion) to seriously financially distressed companies is still a pressing issue. Policy makers, particularly the Financial Statement Review Committee (FSRC) of Malaysian Institute of Accountant, have raised this issue as early as in 2009. Similar problem happened in the US, UK, and many developing countries. It is important for auditors to issue GC opinion properly because such opinion is one signal about the viability of a company much needed by stakeholders. There are at least two unanswered questions or research gaps in the literature on determinants of GC opinion. Firstly, is client’s probability of failure associated with GC opinion issuance? Secondly, to what extent influential owners (management, family, and institution) moderate the association between client probability of failure and GC opinion issuance. The objective of this study is, therefore, twofold; (1) To examine the extent of the relationship between the probability of client failure and the issuance of GC opinion and (2) To examine the level of management, family, and institutional ownerships moderate the association between client probability of failure and the issuance of GC opinion. This study is quantitative in nature, and the sources of data are secondary (mainly company’s annual reports). A total of four hypotheses have been developed and tested on data accumulated from annual reports of seriously financially distressed Malaysian public listed companies. Data from 2006 to 2012 on a sample of 644 observations have been analyzed using panel logistic regression. It is found that certainty (rather than probability) of client failure affects the issuance of GC opinion. In addition, it is found that only the level of family ownership does positively moderate the relationship between client probability of failure and GC opinion issuance. This study is a contribution to auditing literature as its findings can enhance our understanding about audit quality; particularly on the variables that are associated with the issuance of GC opinion. The findings of this study shed light on the roles family owners in GC opinion issuance process, and this would open ways for the researcher to suggest measures that can be used to tackle the problem of auditors do not want to issue GC opinion to financially distressed clients. The measures to be suggested can be useful to policy makers in formulating future promulgations.

Keywords: audit quality, auditing, auditor characteristics, going concern opinion, Malaysia

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934 Biosurfactant: A Greener Approach For Enhanced Concrete Rheology And Strength

Authors: Olivia Anak Rayeg, Clotilda Binti Petrus, Arnel Reanturco Ascotia, Ang Chung Huap, Caroline Marajan, Rudy Tawie Joseph Sipi

Abstract:

Concrete is essential for global infrastructure, yet enhancing its rheology and strength in an environmentally sustainable manner remains a significant challenge. Conventional chemical admixtures often pose environmental and health risks. This study explores the use of a phospholipid biosurfactant, derived from Rhizopus oryzae, as an environmentally friendly admixture in concrete. Various concentrations of the biosurfactant were integrated into fresh concrete, partially replacing the water content. The inclusion of the biosurfactant markedly enhanced the workability of the concrete, as demonstrated by Vertical Slump, Slump Flow, and T50 tests. After a 28-day curing period, the concrete's mechanical properties were assessed through compressive strength and bonding tests. Results revealed that substituting up to 10% of the water with the biosurfactant not only improved workability but also significantly increased both compressive and flexural strength. These findings highlight the potential of phospholipid biosurfactant as a biodegradable and non-toxic alternative to traditional admixtures, enhancing both structural integrity and sustainability in concrete. This approach reduces environmental impact and production costs, marking a significant advancement in sustainable construction technology.

Keywords: concrete rheology, green admixture, fungal biosurfactant, phospholipids, rhizopus oryzae

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933 ADA Tool for Satellite InSAR-Based Ground Displacement Analysis: The Granada Region

Authors: M. Cuevas-González, O. Monserrat, A. Barra, C. Reyes-Carmona, R.M. Mateos, J. P. Galve, R. Sarro, M. Cantalejo, E. Peña, M. Martínez-Corbella, J. A. Luque, J. M. Azañón, A. Millares, M. Béjar, J. A. Navarro, L. Solari

Abstract:

Geohazard prone areas require continuous monitoring to detect risks, understand the phenomena occurring in those regions and prevent disasters. Satellite interferometry (InSAR) has come to be a trustworthy technique for ground movement detection and monitoring in the last few years. InSAR based techniques allow to process large areas providing high number of displacement measurements at low cost. However, the results provided by such techniques are usually not easy to interpret by non-experienced users hampering its use for decision makers. This work presents a set of tools developed in the framework of different projects (Momit, Safety, U-Geohaz, Riskcoast) and an example of their use in the Granada Coastal area (Spain) is shown. The ADA (Active Displacement Areas) tool have been developed with the aim of easing the management, use and interpretation of InSAR based results. It provides a semi-automatic extraction of the most significant ADAs through the application ADAFinder tool. This tool aims to support the exploitation of the European Ground Motion Service (EU-GMS), which will provide consistent, regular and reliable information regarding natural and anthropogenic ground motion phenomena all over Europe.

Keywords: ground displacements, InSAR, natural hazards, satellite imagery

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932 Developing Commitment to Change in Egyptian Modern Bureaucracies

Authors: Nada Basset

Abstract:

Purpose: To examine the nature of the civil service sector as an employer through identifying the likely ways to develop employees’ commitment towards change in the civil service sector. Design/Methodology/Approach: a qualitative research approach was followed. Data was collected via a triangulation of interviews, non-participant observation and archival documents analysis. Non-probability sampling took place with a case-study method applied on a sample of 33 civil servants working in the Egyptian Ministry of State for Administrative Development (MSAD) which is the civil service entity acting as the change agent responsible for managing the government administrative reforms plan in the civil service sector. All study participants were actually working in one of the change projects/programmes and had a minimum of 12 months of service in the civil service. Interviews were digitally recorded and transcribed in the form of MS-Word documents, and data transcripts were analyzed manually using MS-Excel worksheets and main research themes were developed and statistics drawn using those Excel worksheets. Findings: The results demonstrate that developing the civil servant’s commitment towards change may require a number of suggested solutions like (1) employee involvement and participation in the planning and implementation processes, (2) linking the employee support to change to some tangible rewards and incentives, (3) appointing some inspirational change leaders that should act as role models, and (4) as a last resort, enforcing employee’s commitment towards change by coercion and authoritarianism. Practical Implications: it is clear that civil servants’ lack of organizational commitment is not directly related to their level of commitment towards change. The research findings showed that civil servants’ commitment towards change can be raised and promoted by getting them involved in the planning and implementation processes, as this develops some sense of belongingness and ownership, thus there is a fair chance that low organizationally committed civil servants can develop high commitment towards change; given they are provided a favorable environment where they are invited to participate and get involved into the move of change. Originality/Value: the research addresses a relatively new area of ‘developing organizational commitment in modern bureaucracies’ by virtue of investigating the levels of civil servants’ commitment towards their jobs and/or organizations -on one hand- and suggesting different ways of developing their commitment towards administrative reform and change initiatives in the Egyptian civil service sector.

Keywords: change, commitment, Egypt, bureaucracy

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931 Steps towards the Development of National Health Data Standards in Developing Countries

Authors: Abdullah I. Alkraiji, Thomas W. Jackson, Ian Murray

Abstract:

The proliferation of health data standards today is somewhat overlapping and conflicting, resulting in market confusion and leading to increasing proprietary interests. The government role and support in standardization for health data are thought to be crucial in order to establish credible standards for the next decade, to maximize interoperability across the health sector, and to decrease the risks associated with the implementation of non-standard systems. The normative literature missed out the exploration of the different steps required to be undertaken by the government towards the development of national health data standards. Based on the lessons learned from a qualitative study investigating the different issues to the adoption of health data standards in the major tertiary hospitals in Saudi Arabia and the opinions and feedback from different experts in the areas of data exchange and standards and medical informatics in Saudi Arabia and UK, a list of steps required towards the development of national health data standards was constructed. Main steps are the existence of: a national formal reference for health data standards, an agreed national strategic direction for medical data exchange, a national medical information management plan and a national accreditation body, and more important is the change management at the national and organizational level. The outcome of this study can be used by academics and practitioners to develop the planning of health data standards, and in particular those in developing countries.

Keywords: interoperabilty, medical data exchange, health data standards, case study, Saudi Arabia

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930 Risk Management through Controlling in Industrial Enterprises Operating in Slovakia

Authors: Mária Hudáková, Mária Lusková

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This report is focused on widening the theoretical knowledge as well as controlling practical application from the risk management point of view, regarding to dynamic business changes that have occurred in Slovakia which recently has been considered to be an environment full of risk and uncertainty. The idea of the report is the proposal of the controlling operation model in the course of risk management process in an enterprise operating in Slovakia, by which the controller is able to identify early risk factors in suggested major areas of the business management upon appropriate business information integration, consecutive control and prognoses and to prepare in time full-value documents in order to suggest measures for reduction thereof. Dealing with risk factors, that can quickly limit the growth potential of the enterprise, is an essential part of managerial activities on each level. This is the reason why mutual unofficial, ergo collegial cooperation of individual departments is necessary for controlling application from the business risk management point of view. An important part of the report is elaborated survey of the most important risk factors existing in major management areas of enterprises operating in Slovakia. The outcome of the performed survey is a catalogue of the most important enterprise risk factors. The catalogue serves for better understanding risk factors affecting the Slovak enterprises, their importance and evaluation.

Keywords: controlling, information, risks, risk factor, crisis

Procedia PDF Downloads 375
929 Maturity Level of Knowledge Management in Whole Life Costing in the UK Construction Industry: An Empirical Study

Authors: Ndibarefinia Tobin

Abstract:

The UK construction industry has been under pressure for many years to produce economical buildings which offer value for money, not only during the construction phase, but more importantly, during the full life of the building. Whole life costing is considered as an economic analysis tool that takes into account the total investment cost in and ownership, operation and subsequent disposal of a product or system to which the whole life costing method is being applied. In spite of its importance, the practice is still crippled by the lack of tangible evidence, ‘know-how’ skills and knowledge of the practice i.e. the lack of professionals with the knowledge and training on the use of the practice in construction project, this situation is compounded by the absence of available data on whole life costing from relevant projects, lack of data collection mechanisms and so on. The aforementioned problems has forced many construction organisations to adopt project enhancement initiatives to boost their performance on the use of whole life costing techniques so as to produce economical buildings which offer value for money during the construction stage also the whole life of the building/asset. The management of knowledge in whole life costing is considered as one of the many project enhancement initiative and it is becoming imperative in the performance and sustainability of an organisation. Procuring building projects using whole life costing technique is heavily reliant on the knowledge, experience, ideas and skills of workers, which comes from many sources including other individuals, electronic media and documents. Due to the diversity of knowledge, capabilities and skills of employees that vary across an organisation, it is significant that they are directed and coordinated efficiently so as to capture, retrieve and share knowledge in order to improve the performance of the organisation. The implementation of knowledge management concept has different levels in each organisation. Measuring the maturity level of knowledge management in whole life costing practice will paint a comprehensible picture of how knowledge is managed in construction organisations. Purpose: The purpose of this study is to identify knowledge management maturity in UK construction organisations adopting whole life costing in construction project. Design/methodology/approach: This study adopted a survey method and conducted by distributing questionnaires to large construction companies that implement knowledge management activities in whole life costing practice in construction project. Four level of knowledge management maturity was proposed on this study. Findings: From the results obtained in the study shows that 34 contractors at the practiced level, 26 contractors at managed level and 12 contractors at continuously improved level.

Keywords: knowledge management, whole life costing, construction industry, knowledge

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928 Quality Control Assessment of X-Ray Equipment in Hospitals of Katsina State, Nigeria

Authors: Aminu Yakubu Umar

Abstract:

X-ray is the major contributor to the effective dose of both the patient and the personnel. Because of the radiological risks involved, it is usually recommended that dose to patient from X-ray be kept as low as reasonably achievable (ALARA) with adequate image quality. The implementation of quality assurance in diagnostic radiology can help greatly in achieving that, as it is a technique designed to reduce X-ray doses to patients undergoing radiological examination. In this study, quality control was carried out in six hospitals, which involved KVp test, evaluation of total filtration, test for constancy of radiation output, and check for mA linearity. Equipment used include KVp meter, Rad-check meter, aluminum sheets (0.1–1.0 mm) etc. The results of this study indicate that, the age of the X-ray machines in the hospitals ranges from 3-13 years, GHI and GH2 being the oldest and FMC being the newest. In the evaluation of total filtration, the HVL of the X-ray machines in the hospitals varied, ranging from 2.3-5.2 mm. The HVL was found to be highest in AHC (5.2 mm), while it was lowest in GH3 (2.3 mm). All HVL measurements were done at 80 KVp. The variation in voltage accuracy in the hospitals ranges from 0.3%-127.5%. It was only in GH1 that the % variation was below the allowed limit. The test for constancy of radiation output showed that, the coefficient of variation ranges from 0.005–0.550. In GH3, FMC and AHC, the coefficient of linearity were less than the allowed limit, while in GH1, GH2 and GH4 the coefficient of linearity had exceeded the allowed limit. As regard to mA linearity, FMC and AHC had their coefficients of linearity as 0.12 and 0.10 respectively, which were within the accepted limit, while GH1, GH3 and GH4 had their coefficients as 0.16, 0.69 and 0.98 respectively, which exceeded the allowed limit.

Keywords: radiation, X-ray output, quality control, half-value layer, mA linearity, KVp variation

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927 Filtering Intrusion Detection Alarms Using Ant Clustering Approach

Authors: Ghodhbani Salah, Jemili Farah

Abstract:

With the growth of cyber attacks, information safety has become an important issue all over the world. Many firms rely on security technologies such as intrusion detection systems (IDSs) to manage information technology security risks. IDSs are considered to be the last line of defense to secure a network and play a very important role in detecting large number of attacks. However the main problem with today’s most popular commercial IDSs is generating high volume of alerts and huge number of false positives. This drawback has become the main motivation for many research papers in IDS area. Hence, in this paper we present a data mining technique to assist network administrators to analyze and reduce false positive alarms that are produced by an IDS and increase detection accuracy. Our data mining technique is unsupervised clustering method based on hybrid ANT algorithm. This algorithm discovers clusters of intruders’ behavior without prior knowledge of a possible number of classes, then we apply K-means algorithm to improve the convergence of the ANT clustering. Experimental results on real dataset show that our proposed approach is efficient with high detection rate and low false alarm rate.

Keywords: intrusion detection system, alarm filtering, ANT class, ant clustering, intruders’ behaviors, false alarms

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926 NFTs, between Opportunities and Absence of Legislation: A Study on the Effect of the Rulings of the OpenSea Case

Authors: Andrea Ando

Abstract:

The development of the blockchain has been a major innovation in the technology field. It opened the door to the creation of novel cyberassets and currencies. In more recent times, the non-fungible tokens have started to be at the centre of media attention. Their popularity has been increasing since 2021, and they represent the latest in the world of distributed ledger technologies and cryptocurrencies. It seems more and more likely that NFTs will play a more important role in our online interactions. They are indeed increasingly taking part in the arts and technology sectors. Their impact on society and the market is still very difficult to define, but it is very likely that there will be a turning point in the world of digital assets. There are some examples of their peculiar behaviour and effect in our contemporary tech-market: the former CEO of the famous social media site Twitter sold an NFT of his first tweet for around £2,1 million ($2,5 million), or the National Basketball Association has created a platform to sale unique moment and memorabilia from the history of basketball through the non-fungible token technology. Their growth, as imaginable, paved the way for civil disputes, mostly regarding their position under the current intellectual property law in each jurisdiction. In April 2022, the High Court of England and Wales ruled in the OpenSea case that non-fungible tokens can be considered properties. The judge, indeed, concluded that the cryptoasset had all the indicia of property under common law (National Provincial Bank v. Ainsworth). The research has demonstrated that the ruling of the High Court is not providing enough answers to the dilemma of whether minting an NFT is a violation or not of intellectual property and/or property rights. Indeed, if, on the one hand, the technology follows the framework set by the case law (e.g., the 4 criteria of Ainsworth), on the other hand, the question that arises is what is effectively protected and owned by both the creator and the purchaser. Then the question that arises is whether a person has ownership of the cryptographed code, that it is indeed definable, identifiable, intangible, distinct, and has a degree of permanence, or what is attached to this block-chain, hence even a physical object or piece of art. Indeed, a simple code would not have any financial importance if it were not attached to something that is widely recognised as valuable. This was demonstrated first through the analysis of the expectations of intellectual property law. Then, after having laid the foundation, the paper examined the OpenSea case, and finally, it analysed whether the expectations were met or not.

Keywords: technology, technology law, digital law, cryptoassets, NFTs, NFT, property law, intellectual property law, copyright law

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925 Factors for Entry Timing Choices Using Principal Axis Factorial Analysis and Logistic Regression Model

Authors: C. M. Mat Isa, H. Mohd Saman, S. R. Mohd Nasir, A. Jaapar

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International market expansion involves a strategic process of market entry decision through which a firm expands its operation from domestic to the international domain. Hence, entry timing choices require the needs to balance the early entry risks and the problems in losing opportunities as a result of late entry into a new market. Questionnaire surveys administered to 115 Malaysian construction firms operating in 51 countries worldwide have resulted in 39.1 percent response rate. Factor analysis was used to determine the most significant factors affecting entry timing choices of the firms to penetrate the international market. A logistic regression analysis used to examine the firms’ entry timing choices, indicates that the model has correctly classified 89.5 per cent of cases as late movers. The findings reveal that the most significant factor influencing the construction firms’ choices as late movers was the firm factor related to the firm’s international experience, resources, competencies and financing capacity. The study also offers valuable information to construction firms with intention to internationalize their businesses.

Keywords: factors, early movers, entry timing choices, late movers, logistic regression model, principal axis factorial analysis, Malaysian construction firms

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924 The Role of Temporary Migration as Coping Mechanism of Weather Shock: Evidence from Selected Semi-Arid Tropic Villages in India

Authors: Kalandi Charan Pradhan

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In this study, we investigate does weather variation determine temporary labour migration using 210 sample households from six Semi-Arid Tropic (SAT) villages for the period of 2005-2014 in India. The study has made an attempt to examine how households use temporary labour migration as a coping mechanism to minimise the risk rather than maximize the utility of the households. The study employs panel Logit regression model to predict the probability of household having at least one temporary labour migrant. As per as econometrics result, it is found that along with demographic and socioeconomic factors; weather variation plays an important role to determine the decision of migration at household level. In order to capture the weather variation, the study uses mean crop yield deviation over the study periods. Based on the random effect logit regression result, the study found that there is a concave relationship between weather variation and decision of temporary labour migration. This argument supports the theory of New Economics of Labour Migration (NELM), which highlights the decision of labour migration not only maximise the households’ utility but it helps to minimise the risks.

Keywords: temporary migration, socioeconomic factors, weather variation, crop yield, logit estimation

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923 Artificial Intelligence in Disease Diagnosis

Authors: Shalini Tripathi, Pardeep Kumar

Abstract:

The method of translating observed symptoms into disease names is known as disease diagnosis. The ability to solve clinical problems in a complex manner is critical to a doctor's effectiveness in providing health care. The accuracy of his or her expertise is crucial to the survival and well-being of his or her patients. Artificial Intelligence (AI) has a huge economic influence depending on how well it is applied. In the medical sector, human brain-simulated intellect can help not only with classification accuracy, but also with reducing diagnostic time, cost and pain associated with pathologies tests. In light of AI's present and prospective applications in the biomedical, we will identify them in the paper based on potential benefits and risks, social and ethical consequences and issues that might be contentious but have not been thoroughly discussed in publications and literature. Current apps, personal tracking tools, genetic tests and editing programmes, customizable models, web environments, virtual reality (VR) technologies and surgical robotics will all be investigated in this study. While AI holds a lot of potential in medical diagnostics, it is still a very new method, and many clinicians are uncertain about its reliability, specificity and how it can be integrated into clinical practice without jeopardising clinical expertise. To validate their effectiveness, more systemic refinement of these implementations, as well as training of physicians and healthcare facilities on how to effectively incorporate these strategies into clinical practice, will be needed.

Keywords: Artificial Intelligence, medical diagnosis, virtual reality, healthcare ethical implications 

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922 Compromising Quality of Life in Low Income Settlemnt’s: The Case of Ashrayan Prakalpa Prakalpa, Khulna

Authors: Salma Akter, Md. Kamal Uddin

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Ashrayan (shelter) Prakalpa – a fully subsidized ‘integrated poverty eradication program’ through the provisioning of shelter of Bangladesh Government (GoB) targeting the internally displaced and homeless. In spite of the inclusiveness (poverty alleviation, employment opportunity, Tenure ship and training) of the shelter policy, dwellers are not merely questioned by the issue of 'the quality of life' .This study demonstrates how top-down policies, ambiguous ownership status of land and dwelling environments lead to ‘everyday compromise’ by the grassroots in both subjective (satisfaction, comfort and safety) and objective (physical design elements and physical environmental elements) issues in three respective scale macro (neighborhood) meso (shelter /built environment) and micro(family). It shows that by becoming subject to Government’s resettlements policies and after becoming user of its shelter units (although locally known as ‘barracks’ rather shelter or housing), the once displaced settlers assume a curious form of spatial practice where both social and spatial often bear slippery meanings. Thus, Policy-based shelter force the dwellers frequently compromise with their provided built environments and spaces within the settlements both in overtly and covertly. Compromises are made during the production of space and forms, whereas interesting new spaces and space-making practices emerge. The settlements under study are Dakshin Chandani Mahal Ashrayan Prakalpa located at the Eastern fringe area of Khulna, Bangladesh. In terms of methodology, this research is primarily exploratory and assumes a qualitative approach. Key tools used to obtain information are policy analysis, literature review, key informant interview, focus group discussion and participant observation at the level of dwelling and settlements. Necessary drawings and photographs have been taken to promote the study objective. Findings revealed that various shortages, inadequacies and negligence of policymakers make a compromising character of displaced by the means of 'quality of life' both in objective and subjective ground. Thus the study ends up with a recommendation to the policymakers to take an initiative to ensure the quality of life of the dwellers.

Keywords: Ashrayan, compromise, displaced people, quality of life

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921 Chest Trauma and Early Pulmonary Embolism: The Risks

Authors: Vignesh Ratnaraj, Daniel Marascia, Kelly Ruecker

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Purpose: Pulmonary embolism (PE) is a major cause of morbidity and mortality in trauma patients. Data suggests PE is occurring earlier in trauma patients, with attention being turned to possible de novo events. Here, we examine the incidence of early PE at a level 1 trauma center and examine the relationship with a chest injury. Method: A retrospective analysis was performed from a prospective trauma registry at a level 1 trauma center. All patients admitted from 1 January 2010 to 30 June 2019 diagnosed with PE following trauma were included. Early PE was considered a diagnosis within 72 hours of admission. The severity of the chest injury was determined by the Abbreviated Injury Score (AIS). Analysis of severe chest injury and incidence of early PE was performed using chi-square analysis. Sub-analysis on the timing of PE and PE location was also performed using chi-square analysis. Results: Chest injury was present in 125 of 184 patients diagnosed with PE. Early PE occurred in 28% (n=35) of patients with a chest injury, including 24.39% (n=10) with a severe chest injury. Neither chest injury nor severe chest injury determined the presence of early PE (p= > 0.05). Sub-analysis showed a trend toward central clots in early PE (37.14%, n=13) compared to late (27.78%, n=25); however, this was not found to be significant (p= > 0.05). Conclusion: PE occurs early in trauma patients, with almost one-third being diagnosed before 72 hours. This analysis does not support the paradigm that chest injury, nor severe chest injury, results in statistically significant higher rates of early PE. Interestingly, a trend toward early central PE was noted in those suffering chest trauma.

Keywords: trauma, PE, chest injury, anticoagulation

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920 Assessing the Impact of Urbanization on Flood Risk: A Case Study

Authors: Talha Ahmed, Ishtiaq Hassan

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Urban areas or metropolitan is portrayed by the very high density of population due to the result of these economic activities. Some critical elements, such as urban expansion and climate change, are driving changes in cities with exposure to the incidence and impacts of pluvial floods. Urban communities are recurrently developed by huge spaces by which water cannot enter impermeable surfaces, such as man-made permanent surfaces and structures, which do not cause the phenomena of infiltration and percolation. Urban sprawl can result in increased run-off volumes, flood stage and flood extents during heavy rainy seasons. The flood risks require a thorough examination of all aspects affecting to severe an event in order to accurately estimate their impacts and other risk factors associated with them. For risk evaluation and its impact due to urbanization, an integrated hydrological modeling approach is used on the study area in Islamabad (Pakistan), focusing on a natural water body that has been adopted in this research. The vulnerability of the physical elements at risk in the research region is analyzed using GIS and SOBEK. The supervised classification of land use containing the images from 1980 to 2020 is used. The modeling of DEM with selected return period is used for modeling a hydrodynamic model for flood event inundation. The selected return periods are 50,75 and 100 years which are used in flood modeling. The findings of this study provided useful information on high-risk places and at-risk properties.

Keywords: urbanization, flood, flood risk, GIS

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919 AI-Based Technologies for Improving Patient Safety and Quality of Care

Authors: Tewelde Gebreslassie Gebreanenia, Frie Ayalew Yimam, Seada Hussen Adem

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Patient safety and quality of care are essential goals of health care delivery, but they are often compromised by human errors, system failures, or resource constraints. In a variety of healthcare contexts, artificial intelligence (AI), a quickly developing field, can provide fresh approaches to enhancing patient safety and treatment quality. Artificial Intelligence (AI) has the potential to decrease errors and enhance patient outcomes by carrying out tasks that would typically require human intelligence. These tasks include the detection and prevention of adverse events, monitoring and warning patients and clinicians about changes in vital signs, symptoms, or risks, offering individualized and evidence-based recommendations for diagnosis, treatment, or prevention, and assessing and enhancing the effectiveness of health care systems and services. This study examines the state-of-the-art and potential future applications of AI-based technologies for enhancing patient safety and care quality, as well as the opportunities and problems they present for patients, policymakers, researchers, and healthcare providers. In order to ensure the safe, efficient, and responsible application of AI in healthcare, the paper also addresses the ethical, legal, social, and technical challenges that must be addressed and regulated.

Keywords: artificial intelligence, health care, human intelligence, patient safty, quality of care

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918 Reasons and Complexities around Using Alcohol and Other Drugs among Aboriginal People Experiencing Homelessness

Authors: Mandy Wilson, Emma Vieira, Jocelyn Jones, Alice V. Brown, Lindey Andrews, Louise Southalan, Jackie Oakley, Dorothy Bagshaw, Patrick Egan, Laura Dent, Duc Dau, Lucy Spanswick

Abstract:

Alcohol and drug dependency are pertinent issues for those experiencing homelessness. This includes Aboriginal and Torres Strait Islander people, Australia’s traditional owners, living in Perth, Western Australia (WA). Societal narratives around the drivers behind drug and alcohol dependency in Aboriginal communities, particularly those experiencing homelessness, have been biased and unchanging, with little regard for complexity. This can include the idea that Aboriginal people have ‘chosen’ to use alcohol or other drugs without consideration for intergenerational trauma and the trauma of homelessness that may influence their choices. These narratives have flow-on impacts on policies and services that directly impact Aboriginal people experiencing homelessness. In 2021, we commenced a project which aimed to listen to and elevate the voices of 70-90 Aboriginal people experiencing homelessness in Perth. The project is community-driven, led by an Aboriginal Community Controlled Organisation in partnership with a university research institute. A community-ownership group of Aboriginal Elders endorsed the project’s methods, chosen to ensure their suitability for the Aboriginal community. In this paper, we detail these methods, including semi-structured interviews influenced by an Aboriginal yarning approach – an important style of conversation for Aboriginal people which follows cultural protocols; and photovoice – supporting people to share their stories through photography. Through these engagements, we detail the reasons Aboriginal people in Perth shared for using alcohol or other drugs while experiencing homelessness. These included supporting their survival on the streets, managing their mental health, and coping while on the journey to finding support. We also detail why they sought to discontinue alcohol and other drug use, including wanting to reconnect with family and changing priorities. Finally, we share how Aboriginal people experiencing homelessness have said they are impacted by their family’s alcohol and other drug use, including feeling uncomfortable living with a family who is drug and alcohol-dependent and having to care for grandchildren despite their own homelessness. These findings provide a richer understanding of alcohol and drug use for Aboriginal people experiencing homelessness in Perth, shedding light on potential changes to targeted policy and service approaches.

Keywords: Aboriginal and Torres Strait Islander peoples, alcohol and other drugs, homelessness, community-led research

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917 Preservative Potentials of Piper Guineense on Roma Tomato (Solanum lycopersicum) Fruit

Authors: Grace O. Babarinde, Adegoke O.Gabriel, Rahman Akinoso, Adekanye Bosede R.

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Health risks associated with the use of synthetic chemicals to control post-harvest losses in fruit calls for use of natural biodegradable compounds. The potential of Piper guineense as postharvest preservative for Roma tomato (Solanum lycopersicum L.) was investigated. Freshly harvested red tomato (200 g) was dipped into five concentrations (1, 2, 3, 4 and 5% w/v) of P. guineense aqueous extract, while untreated fruits served as control. The samples were stored under refrigeration and analysed at 5-day interval for physico-chemical properties. P. guineense essential oil (EO) was characterised using GC-MS and its tomato preservative potential was evaluated. Percentage weight loss (PWL) in extract-treated tomato ranged from 0.0-0.68% compared to control (0.3-19.97%) during storage. Values obtained for firmness ranged from 8.23-16.88 N and 8.4 N in extract-treated and control. pH reduced from 5.4 to 4.5 and 3.7 in extract-treated and untreated samples, respectively. Highest value of Total Soluble Solid (1.8 °Brix) and maximum retention of Ascorbic acid (13.0 mg/100 g) were observed in 4% P. guineense-treated samples. Predominant P. guineense EO components were zingiberene (9.9%), linalool (10.7%), β-caryophyllene (12.6%), 1, 5-Heptadiene, 6-methyl-2-(4-methyl-3-cyclohexene-l-yl) (16.4%) and β-sesquiphellandrene (23.7%). Tomatoes treated with EO had lower PWL (5.2%) and higher firmness (14.2 N) than controls (15.3% and 11.9 N) respectively. The result indicates that P. guineense can be incorporated in to post harvest technology of Roma tomato fruit.

Keywords: aqueous extract, essential oil, piper guineense, Roma tomato, storage condition

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916 Modeling Environmental, Social, and Governance Financial Assets with Lévy Subordinated Processes and Option Pricing

Authors: Abootaleb Shirvani, Svetlozar Rachev

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ESG stands for Environmental, Social, and Governance and is a non-financial factor that investors use to specify material risks and growth opportunities in their analysis process. ESG ratings provide a quantitative measure of socially responsible investment, and it is essential to incorporate ESG ratings when modeling the dynamics of asset returns. In this article, we propose a triple subordinated Lévy process for incorporating numeric ESG ratings into dynamic asset pricing theory to model the time series properties of the stock returns. The motivation for introducing three layers of subordinator is twofold. The first two layers of subordinator capture the skew and fat-tailed properties of the stock return distribution that cannot be explained well by the existing Lévy subordinated model. The third layer of the subordinator introduces ESG valuation and incorporates numeric ESG ratings into dynamic asset pricing theory and option pricing. We employ the triple subordinator Lévy model for developing the ESG-valued stock return model, derive the implied ESG score surfaces for Microsoft, Apple, and Amazon stock returns, and compare the shape of the ESG implied surface scores for these stocks.

Keywords: ESG scores, dynamic asset pricing theory, multiple subordinated modeling, Lévy processes, option pricing

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915 Safety Risks of Gaseous Toxic Compounds Released from Li Batteries

Authors: Jan Karl, Ondrej Suchy, Eliska Fiserova, Milan Ruzicka

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The evolving electromobility and all the electronics also bring an increase of danger with used Li-batteries. Li-batteries have been used in many industries, and currently many types of the batteries are available. Batteries have different compositions that affect their behavior. In the field of Li-battery safety, there are some areas of little discussion, such as extinguishing of fires caused by Li-batteries as well as toxicity of gaseous compounds released from Li batteries, transport or storage. Technical Institute of Fire Protection, which is a part of Fire Brigades of the Czech Republic, is dealing with the safety of Li batteries. That is the reason why we are dealing with toxicity of gaseous compounds released under conditions of fire, mechanical damage, overcharging and other emergencies that may occur. This is necessary for protection of intervening of fire brigade units, people in the vicinity and other envirnomental consequences. In this work, different types of batteries (Li-ion, Li-Po, LTO, LFP) with different kind of damage were tested, and the toxicity and total amount of released gases were studied. These values were evaluated according to their environmental hazard. FTIR spectroscopy was used for the evaluation of toxicity. We used a FTIR gas cell for continuous measurement. The total amount of released gases was determined by collecting the total gas phase through the absorbers and then determining the toxicants absorbed into the solutions. Based on the obtained results, it is possible to determine the protective equipment necessary for the event of an emergency with a Li-battery, to define the environmental load and the immediate danger in an emergency.

Keywords: Li-battery, toxicity, gaseous toxic compounds, FTIR spectroscopy

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914 The Capital Expenditure Reputation from Investor Perspective: A Signal of Better Future Performance

Authors: Juniarti, Agus Arianto Toly

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This study aims to examine the effect of capital expenditure on the investors’ responses. The respondents were companies with the best stock performance in each sector in 2017. The observation period is 2017 to 2019. Top 10 companies in each sector with the best stock performance in companies listed on the Indonesia Stock Exchange were selected. The main variables are a growth signal which is proxied by growth in capital spending and capital expenditure, and risk and investor response, which is proxied by CAR. Financial performance as measured by ROA is a control variable in this study. The results showed that the signal of growth as measured by capital expenditures responded positively by the market, the risk moderates this influence, companies with high risk will be responded negatively by investors and vice versa. This finding corrects previous findings that only looked at the signal aspect of growth, without linking it to risk. In addition, these findings reinforce the argument that investors buy the future of the company, not a momentary financial performance. This can be seen from the absence of ROA influence on investor response. This study found that companies need to manage risk appropriately, because the risk aspect of the company is a crucial factor for investors. High risks will eliminate the benefits of strategic decisions in this case in the form of capital expenditures.

Keywords: capital expenditure, growth signals, investor response, risk

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913 Occupational Health Assessment in a Telco Account: A Workplace Integrated Safety and Health and Cornell Musculoskeletal Discomfort Questionnaire Analysis Among Diverse Employees at Alorica

Authors: Karl Bryant Buan, Owaida Macadadaya Jr., Mon Eleazar Nonato, Zeke Andrew Palabrica, Charistabelle Mae Santiago

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This study explored the occupational health risks faced by employees in the Business Process Outsourcing (BPO) industry, particularly in the Telco Account department of Alorica. The study used a stratified sampling method and a diagnostic tool called Workplace Integrated Safety and Health (WISH) Assessment to measure and evaluate the employees' perception of workplace health and safety. The results showed that more than 50% of call center workers reported feeling emotionally drained, sleep deprived, burnt out, and in need of anxiety or stress medication due to their work. Additionally, there was a significant difference in the perception of employee diversity, specifically in terms of leadership commitment, participation, policies, programs, and practices. The Cornell Musculoskeletal Discomfort Questionnaire (CMDQ) results revealed that most employees complained of discomfort in their lower back, shoulder, upper back, neck, and hip. The researchers recommended an implementation plan for alternative work set-up, a satisfaction survey for employees, team-building activities or programs, and motivational approaches through benefits, incentives, and rewards.

Keywords: WISH assessment, CMDQ, ANOVA, diverse SOGIESC

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912 Stakeholder Engagement to Address Urban Health Systems Gaps for Migrants

Authors: A. Chandra, M. Arthur, L. Mize, A. Pomeroy-Stevens

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Background: Lower and middle-income countries (LMICs) in Asia face rapid urbanization resulting in both economic opportunities (the urban advantage) and emerging health challenges. Urban health risks are magnified in informal settlements and include infectious disease outbreaks, inadequate access to health services, and poor air quality. Over the coming years, urban spaces in Asia will face accelerating public health risks related to migration, climate change, and environmental health. These challenges are complex and require multi-sectoral and multi-stakeholder solutions. The Building Health Cities (BHC) program is funded by the United States Agency for International Development (USAID) to work with smart city initiatives in the Asia region. BHC approaches urban health challenges by addressing policies, planning, and services through a health equity lens, with a particular focus on informal settlements and migrant communities. The program works to develop data-driven decision-making, build inclusivity through stakeholder engagement, and facilitate the uptake of appropriate technology. Methodology: The BHC program has partnered with the smart city initiatives of Indore in India, Makassar in Indonesia, and Da Nang in Vietnam. Implementing partners support municipalities to improve health delivery and equity using two key approaches: political economy analysis and participatory systems mapping. Political economy analyses evaluate barriers to collective action, including corruption, security, accountability, and incentives. Systems mapping evaluates community health challenges using a cross-sectoral approach, analyzing the impact of economic, environmental, transport, security, health system, and built environment factors. The mapping exercise draws on the experience and expertise of a diverse cohort of stakeholders, including government officials, municipal service providers, and civil society organizations. Results: Systems mapping and political economy analyses identified significant barriers for health care in migrant populations. In Makassar, migrants are unable to obtain the necessary card that entitles them to subsidized health services. This finding is being used to engage with municipal governments to mitigate the barriers that limit migrant enrollment in the public social health insurance scheme. In Indore, the project identified poor drainage of storm and wastewater in migrant settlements as a cause of poor health. Unsafe and inadequate infrastructure placed residents of these settlements at risk for both waterborne diseases and injuries. The program also evaluated the capacity of urban primary health centers serving migrant communities, identifying challenges related to their hours of service and shortages of health workers. In Da Nang, the systems mapping process has only recently begun, with the formal partnership launched in December 2019. Conclusion: This paper explores lessons learned from BHC’s systems mapping, political economy analyses, and stakeholder engagement approaches. The paper shares progress related to the health of migrants in informal settlements. Case studies feature barriers identified and mitigating steps, including governance actions, taken by local stakeholders in partner cities. The paper includes an update on ongoing progress from Indore and Makassar and experience from the first six months of program implementation from Da Nang.

Keywords: informal settlements, migration, stakeholder engagement mapping, urban health

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911 Punica granatum (Pomegranate) of a Libyan Variety Exhibits in vitro Anti-Inflammatory Potential

Authors: Lamees A. Ben Saad, Kah Hwi Kim, Chin Chew Quah, Mustafa Shahimi

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Background: Punica granatum (pomegranate) was used as a traditional medicine in different parts of the world. It has been used in the treatment of pain and inflammatory conditions such as peptic ulcer. The numerous risks associated with nonsteroidal anti-inflammatory drugs (NSAIDs) for the treatment of pain and inflammation give rise to using medicinal herbs as alternative therapies. This study aimed to evaluate the anti-inflammatory effect of the ethyl acetate pomegranate fraction (EtOAc) by determination of its inhibitory effects on lipopolysaccharide (LPS), stimulated nitric oxide (NO), prostaglandin E2 (PGE-2), interleukin-6 (IL-6) and cyclooxxgenase-2 (COX2) release from RAW264.7cells. Methods: The inhibitory effect of EtOAc was evaluated on (LPS) induced NO production, PGE2, and IL-6 quantified by immunoassay kit and prostaglandin E2 competitive ELISA kit. COX2 production is an in vitro indication of possible anti-inflammatory activity and was estimated by Western blotting. Results: EtOAc potentially inhibited LPS-induced nitric oxide, prostaglandin, and IL-6 production. With these findings, it was evident that the EtOAc could reduce the LPS-induced cyclooxygenase-2 (COX-2) at the protein level in a dose-dependent manner as determined by Western blotting. Conclusion: The results emphasize potential therapeutic applications of Punica granatum in the treatment of inflammation.

Keywords: inflammation, Punica granatum, cytotoxicity, cytokines

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910 Challenges of New Technologies in the Field of Criminal Law: The Protection of the Right to Privacy in the Spanish Penal Code

Authors: Deborah Garcia-Magna

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The use of new technologies has become widespread in the last decade, giving rise to various risks associated with the transfer of personal data and the publication of sensitive material on social media. There are already several supranational instruments that seek to protect the citizens involved in this growing traffic of personal information and, especially, the most vulnerable people, such as minors, who are also the ones who make the most intense use of these new means of communication. In this sense, the configuration of the concept of privacy as a legal right has necessarily been influenced by these new social uses and supranational instruments. The researcher considers correct the decision to introduce sexting as a new criminal behaviour in the Penal Code in 2015, but questions the concrete manner in which it has been made. To this end, an updated review of the various options that our legal system already offered is made, assessing whether these legal options adequately addressed the new social needs and guidelines from jurisprudence and other supranational instruments. Some important issues emerge as to whether the principles of fragmentarity and subsidiarity may be violated since the new article 197.7 of the Spanish Penal Code could refer to very varied behaviours and protect not only particularly vulnerable persons. In this sense, the research focuses on issues such as the concept of 'seriousness' of the infringement of privacy, the possible reckless conduct of the victim, who hang over its own private material to third parties, the affection to other legal rights such as freedom and sexual indemnity, the possible problems of concurrent offences, etc.

Keywords: criminal law reform, ECHR jurisprudence, right to privacy, sexting

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909 Risk Propagation in Electricity Markets: Measuring the Asymmetric Transmission of Downside and Upside Risks in Energy Prices

Authors: Montserrat Guillen, Stephania Mosquera-Lopez, Jorge Uribe

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An empirical study of market risk transmission between electricity prices in the Nord Pool interconnected market is done. Crucially, it is differentiated between risk propagation in the two tails of the price variation distribution. Thus, the downside risk from upside risk spillovers is distinguished. The results found document an asymmetric nature of risk and risk propagation in the two tails of the electricity price log variations. Risk spillovers following price increments in the market are transmitted to a larger extent than those after price reductions. Also, asymmetries related to both, the size of the transaction area and related to whether a given area behaves as a net-exporter or net-importer of electricity, are documented. For instance, on the one hand, the bigger the area of the transaction, the smaller the size of the volatility shocks that it receives. On the other hand, exporters of electricity, alongside countries with a significant dependence on renewable sources, tend to be net-transmitters of volatility to the rest of the system. Additionally, insights on the predictive power of positive and negative semivariances for future market volatility are provided. It is shown that depending on the forecasting horizon, downside and upside shocks to the market are featured by a distinctive persistence, and that upside volatility impacts more on net-importers of electricity, while the opposite holds for net-exporters.

Keywords: electricity prices, realized volatility, semivariances, volatility spillovers

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908 Jeddah’s Hydraulic Protection Systems and the Management of Flood: An Assessment

Authors: Faouzi Ameur, Atef Belhaj Ali

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Located in the South-west of Saudi Arabia, Jeddah is more than a harbor. It is a big city of the Red Sea and the second town of Saudi Arabia, after Riyadh the capital. Jeddah profits from several economic assets due especially to its transit position towards the high sacred places of Islam like Mecca and Medina. During summer, this metropolis is transformed into a political capital and a tourist resort for foreigners and Saudis alike. The city of Jeddah was affected by serious sudden floods; two great ones took place in 2009, and in 2011. The human and material tools were considerable, since these events caused the death to hundreds of people, damaged thousands of buildings built on basins slopes, which, however had the authorizations necessary. To cope with these natural disasters, several urban hydraulic measures were undertaken like building dams and canals to collect surface waters. These urban measures aimed at the protection of inhabitants and belongings against the risks of floods as well as the interception and the drainage of streams. Although these protection measures are important, expensive, and effective, they are no longer enough or effective to cope with the evolution of the natural disasters that the city of Jeddah is constantly exposed to. These protective hydraulic measures did not make it possible to reach risk zero situations. They transferred the damages towards other zones. This paper purports to study the protection network systems in Jeddah and to understand their various impacts during floods on the city and on its inhabitants.

Keywords: Jeddah, Saudi Arabia, urbanization, hydraulic protection

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907 Groundwater Influences Wellbeing of Farmers from Semi-Arid Areas of India: Assessment of Subjective Wellbeing

Authors: Seemabahen Dave, Maria Varua, Basant Maheshwari, Roger Packham

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The declining groundwater levels and quality are acknowledged to be affecting the well-being of farmers especially those located in the semi-arid regions where groundwater is the only source of water for domestic and agricultural use. Further, previous studies have identified the need to examine the quality of life of farmers beyond economic parameters and for a shift in setting rural development policy goals to the perspective of beneficiaries. To address these gaps, this paper attempts to ascertain the subjective wellbeing of farmers from two semi-arid regions of India. The study employs the integrated conceptual framework for the assessment of individual and regional subjective wellbeing developed by Larson in 2009 at Australia. The method integrates three domains i.e. society, natural environment and economic services consisting of 37 wellbeing factors. The original set of 27 revised wellbeing factors identified by John Ward is further revised in current study to make it more region specific. Generally, researchers in past studies select factors of wellbeing based on literature and assign the weights arbitrary. In contrast, the present methodology employs a unique approach by asking respondents to identify the factors most important to their wellbeing and assign weights of importance based on their responses. This method minimises the selection bias and assesses the wellbeing from farmers’ perspectives. The primary objectives of this study are to identify key wellbeing attributes and to assess the influence of groundwater on subjective wellbeing of farmers. Findings from 507 farmers from 11 villages of two watershed areas of Rajasthan and Gujarat, India chosen randomly and were surveyed using a structured face-to-face questionnaire are presented in this paper. The results indicate that significant differences exist in the ranking of wellbeing factors at individual, village and regional levels. The top five most important factors in the study areas include electricity, irrigation infrastructure, housing, land ownership, and income. However, respondents are also most dissatisfied with these factors and correspondingly perceive a high influence of groundwater on them. The results thus indicate that intervention related to improvement of groundwater availability and quality will greatly improve the satisfaction level of well-being factors identified by the farmers.

Keywords: groundwater, farmers, semi-arid regions, subjective wellbeing

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906 Assessing Justice, Security and Human Rights Violations in Crisis Situations: The Case of Cameroon

Authors: Forbah Julius Ajamah

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The protection of human rights and respect of the rule of law in Sub-Saharan African is a constant challenge due to ongoing and protracted conflict situations, political instability, shrinking democratic space and allegations of large-scale corruption in some countries. Conflict and/or crisis is most often resulting from constant violations of individual rights, with the risk increasing when many human rights are violated in a systematic or widespread fashion. Violations related to economic, social and cultural rights at times are as significant as violations of civil and political rights. Cameroon a country in Sub-Saharan African, for many years now has been confronted by numerous crises across different regions. Despite measures carried out, it has been reported that lesser and lesser attention has been placed on various conflict/crisis across Cameroon. To reach a common understanding of how both the economic, social and cultural rights has been violated and related impact on the quality of life, this paper evaluates justice, security and human rights violations in the present crisis situations. Without the prevention of human rights violations, wider conflict and/or crisis, will continue to have a negative impact in the lives of the inhabitants. This paper aims at providing evidence to support the fact that effective prevention requires early identification of risks that could allow for preventive and/or mitigatory measures to be designed and implemented.

Keywords: justice, security, human rights abuses, conflicts, crisis

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