Search results for: Anne-Laure Mention
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 224

Search results for: Anne-Laure Mention

134 Surgical Prep-Related Burns in Laterally Positioned Hip Procedures

Authors: B. Kenny, M. Dixon, A. Boshell

Abstract:

The use of alcoholic surgical prep was recently introduced into the Royal Newcastle Center for elective procedures. In the past 3 months there have been a significant number of burns believed to be related to ‘pooling’ of this surgical prep in patients undergoing procedures where they are placed in the lateral position with hip bolsters. The aim of the audit was to determine the reason for the burns, analyze what pre-existing factors may contribute to the development of the burns and what can be changed to prevent further burns occurring. All patients undergoing a procedure performed on the hip who were placed in the lateral position with sacral and anterior, superior iliac spine (ASIS) support with ‘bolsters’ were included in the audit. Patients who developed a ‘burn’ were recorded, details of the surgery, demographics, surgical prep used and length of surgery were obtained as well as photographs taken to document the burn. Measures were then taken to prevent further burns and the efficacy was documented. Overall 14 patients developed burns over the ipsilateral ASIS. Of these, 13 were Total Hip Arthroplasty (THA) and 1 was a removal of femoral nail. All patients had Chlorhexidine 0.5% in Alcohol 70% Tinted Red surgical preparation or Betadine Alcoholic Skin Prep (70% etoh). Patients were set up in the standard lateral decubitus position with sacral and bilateral ASIS bolsters with a valband covering. 86% of patients were found to have pre-existing hypersensitivities to various substances. There is very little literature besides a few case reports on surgical prep-related burns. The case reports that do exist are related to the use of tourniquet-related burns and there is no mention in the literature examining ‘bolster’ related burns. The burns are hypothesized to be caused by pooling of the alcoholic solution which is amplified by the use of Valband.

Keywords: arthroplasty, chemical burns, wounds, rehabilitation

Procedia PDF Downloads 277
133 An Analysis of Interactional Metadiscourse Devices in Communication Arts Research Articles

Authors: Woravit Kitjaroenpaiboon, Kanyarat Getkham

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This corpus analysis is a quantitative study which intended to investigate the uses of four main interactional metadiscourse devices including fourteen sub-devices in the introduction and the discussion sections of the twenty communication arts research articles taken from Online Journal of Communication and Media technologies by applying ‘AntConc’ software and PASW 18.0. The findings reveal that the three most frequently used devices in the introduction parts are attitudinal marker (adjective), booster (verb), and hedge (modal verb) while the three most frequently found devices in the discussion sections are attitudinal marker (adjective), hedge (modal verb) and booster (verb). There are nine sub-interactional metadiscourse devices among each of which significant difference exist in both introduction and discussion sections. They are attitudinal marker (adverb), attitudinal marker (adjective), booster (verb), booster (adverb), booster (adjective), hedge (modal verb), hedge (lexical verb), hedge (adverb), and hedge (adjective), while another five sub-interactional metadiscourse devices; self-mention, attitudinal marker (verb), attitudinal marker (noun), hedge (noun), and Hedge (phraseology) are found to have has no significant difference between the uses of each device in the introduction and discussion sections. The results also revealed that low and positive relationships exist among thirteen devices. One device which has no relationship with others is attitudinal marker (verb).

Keywords: corpus analysis, interactional metadiscourse devices, communication arts research articles, media technologies

Procedia PDF Downloads 350
132 Islamisation and Actor Networking in Halal Tourism: A Case Study in Central Java, Indonesia

Authors: Hariyadi, Rili Windiasih

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Halal tourism is a recent global phenomenon that emerged out of the needs of Muslim tourists. However, works on halal tourism rarely discuss the connection of it to the rising religiosity in Indonesia since halal tourism has been mostly studied in the sphere of tourism, business, and management studies. A few works on the increase of Islamic expressions in Indonesia do mention the recent booming of non-mandatory pilgrimage to Mecca and the emergence of sharia compliant accommodation, yet they do not go into details on the issue. To our best knowledge, there is a lack of more critical, cultural political studies on halal tourism in which the paper attempts to fill in. The paper is a result of fieldwork research in Central Java, Indonesia. The study focuses on sacred sites for pilgrimage and sharia-compliant hotels. It combines in-depth interviews and participatory observation methods to gather the data. It is important for us to take a look at the network of halal tourism actors (businessperson, local government, clerics, etc.) in Central Java, how they conceive halal tourism, and how their networking shape halal tourism discourses, policies, and practices. Despite having numerous Islamic pilgrimage places and being designated by the Ministry of Tourism as one of 12 Muslim friendly tourist destinations, the province is not yet widely recognised as the main destination for halal tourism as it is known as the place for more secular, nationalist groups rather than for more Islamic oriented ones. However, in some of its municipalities, there is increasingly more attention to develop halal tourism. In this study, we found out that the development of halal tourism in Central Java connected to dynamics of Islamisation and ideological competition as well as the influence of the more pragmatist businesspersons in a 'nationalist province' in Indonesia.

Keywords: actor networking, halal tourism, Islamisation, Indonesia

Procedia PDF Downloads 146
131 Study of Large-Scale Atmospheric Convection over the Tropical Indian Ocean and Its Association with Oceanic Variables

Authors: Supriya Manikrao Ovhal

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In India, the summer monsoon rainfall occurs owing to large scale convection with reference to continental ITCZ. It was found that convection over tropical ocean increases with SST from 26 to 28 degree C, and when SST is above 29 degree C, it sharply decreases for warm pool areas of Indian and for monsoon areas of West Pacific Ocean. The reduction in convection can be influenced by large scale subsidence forced by nearby or remotely generated deep convection, thus it was observed that under the influence of strong large scale rising motion, convection does not decreases but increases monotonically with SST even if SST value is higher than 29.5 degree C. Since convection is related to SST gradient, that helps to generate low level moisture convergence and upward vertical motion in the atmosphere. Strong wind fields like cross equatorial low level jet stream on equator ward side of the warm pool are produced due to convection initiated by SST gradient. Areas having maximum SST have low SST gradient, and that result in feeble convection. Hence it is imperative to mention that the oceanic role (other than SST) could be prominent in influencing large Scale Atmospheric convection. Since warm oceanic surface somewhere or the other contributes to penetrate the heat radiation to the subsurface of the ocean, and as there is no studies seen related to oceanic subsurface role in large Scale Atmospheric convection, in the present study, we are concentrating on the oceanic subsurface contribution in large Scale Atmospheric convection by considering the SST gradient, mixed layer depth (MLD), thermocline, barrier layer. The present study examines the probable role of subsurface ocean parameters in influencing convection.

Keywords: sst, d20, olr, wind

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130 Opinion Mining to Extract Community Emotions on Covid-19 Immunization Possible Side Effects

Authors: Yahya Almurtadha, Mukhtar Ghaleb, Ahmed M. Shamsan Saleh

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The world witnessed a fierce attack from the Covid-19 virus, which affected public life socially, economically, healthily and psychologically. The world's governments tried to confront the pandemic by imposing a number of precautionary measures such as general closure, curfews and social distancing. Scientists have also made strenuous efforts to develop an effective vaccine to train the immune system to develop antibodies to combat the virus, thus reducing its symptoms and limiting its spread. Artificial intelligence, along with researchers and medical authorities, has accelerated the vaccine development process through big data processing and simulation. On the other hand, one of the most important negatives of the impact of Covid 19 was the state of anxiety and fear due to the blowout of rumors through social media, which prompted governments to try to reassure the public with the available means. This study aims to proposed using Sentiment Analysis (AKA Opinion Mining) and deep learning as efficient artificial intelligence techniques to work on retrieving the tweets of the public from Twitter and then analyze it automatically to extract their opinions, expression and feelings, negatively or positively, about the symptoms they may feel after vaccination. Sentiment analysis is characterized by its ability to access what the public post in social media within a record time and at a lower cost than traditional means such as questionnaires and interviews, not to mention the accuracy of the information as it comes from what the public expresses voluntarily.

Keywords: deep learning, opinion mining, natural language processing, sentiment analysis

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129 Studying the Effects of Job Training on Employees Efficiency: A Case Study of University Employees, Qom, Iran

Authors: Seyfollah Fazlollahi, Ahmad Bayan Memar

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Background: A review of manpower planning includes a training analysis based on job descriptions and job specifications which looks carefully at training from the points of view of the company, its various departments and personnel. This may show weaknesses in some departments and as a result, training is needed for the staff. Purpose: The aim of this research is to investigate the effects of training on employee’s efficiency in different aspects of work. Methodology: This is a descriptive-survey study. Statistical population was 85 official employees of University of Qom, Iran. 70 of these individuals were selected on a statistical random sampling method using Morgan&Gorki table. The instrument used in this study was a questionnaire including 22 questions. Result: Findings in this study according to data analysis indicate that majority of respondents had positive attitude towards training programs, in the job or off the job. They believed that training programs promoted and enhanced their behavior positively which leads to high efficiency in their job. In fact, data support the main hypothesis that training has positive effects on job performance and efficiency. Conclusion: It is concluded from this study and other related researches that training (on the job and off the job) has positive and effective role in human development and labor as employee’s efficiency. Employees get acquainted with different tasks of a job. Group co-operation, creativity and innovation will be enforced. Training leads to job skills, increasing knowledge and information about a job. It also increases technical and conceptual human skills, which are important in an organization. We can also mention workers' increasing positive motivation toward their job, enforcement of coordinating moral, their good human relations and good contact with clients.

Keywords: training, work efficiency, employee, human relation, job satisfaction

Procedia PDF Downloads 179
128 A Multi Objective Reliable Location-Inventory Capacitated Disruption Facility Problem with Penalty Cost Solve with Efficient Meta Historic Algorithms

Authors: Elham Taghizadeh, Mostafa Abedzadeh, Mostafa Setak

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Logistics network is expected that opened facilities work continuously for a long time horizon without any failure; but in real world problems, facilities may face disruptions. This paper studies a reliable joint inventory location problem to optimize cost of facility locations, customers’ assignment, and inventory management decisions when facilities face failure risks and doesn’t work. In our model we assume when a facility is out of work, its customers may be reassigned to other operational facilities otherwise they must endure high penalty costs associated with losing service. For defining the model closer to real world problems, the model is proposed based on p-median problem and the facilities are considered to have limited capacities. We define a new binary variable (Z_is) for showing that customers are not assigned to any facilities. Our problem involve a bi-objective model; the first one minimizes the sum of facility construction costs and expected inventory holding costs, the second one function that mention for the first one is minimizes maximum expected customer costs under normal and failure scenarios. For solving this model we use NSGAII and MOSS algorithms have been applied to find the pareto- archive solution. Also Response Surface Methodology (RSM) is applied for optimizing the NSGAII Algorithm Parameters. We compare performance of two algorithms with three metrics and the results show NSGAII is more suitable for our model.

Keywords: joint inventory-location problem, facility location, NSGAII, MOSS

Procedia PDF Downloads 499
127 Photographic Documentation of Archaeological Collections in the Grand Egyptian Museum

Authors: Sameh El Mahdy

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Recording and documenting archaeological collections, especially photographic documentation, is considered one of the very important matters that museums care about and give great priority, as photographic documentation is of great importance. We monitor some of them for example, Photographs of collectibles are considered evidence and an archival record that proves the condition of the collectibles at various stages. A photo of the possessions is placed on the paper record of the possessions registration. These photos are used in inventorying archaeological collections. These pictures are viewed by researchers and scholars interested in studying these collections. These images are used in advertising campaigns for museum displays of archaeological collections. The Grand Egyptian Museum is considered one of the museums that is a unique model in terms of establishing a specific system that is used when photographing archaeological collections. The Grand Egyptian Museum sets standards for the photos that are taken inside the Grand Egyptian Museum. We mention some of them for example, Pictures must be of high quality. It is necessary to set a color scale for the drawing in order to clarify the dimensions of the collectibles in the picture and also in order to clarify the natural colors of the collectibles without any additions. Putting the numbers of the collectibles in the pictures, especially the number of the Grand Egyptian Museum. To take a good photo of the artifacts in the Grand Egyptian Museum, there are many steps: (1) Create a good location, (2) How to handle the Artifacts. (3) Choose the best position for the artifact, (4) Make the light to create a good photo without shadows to make the photo represent all the artifact details. (5) Be sure of the camera settings, and their quality. All of these steps and other ones are the best criteria for taking the best photo, which helps us in the database to represent the details of the artifact in our interface.

Keywords: grand egyptian museum, photographing, museum collections, registration and documentation

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126 Analyzing the Permissibility of Demonstration in Islamic Perspective: Case Study of Former Governor of Jakarta Basuki Tjahaja Purnama

Authors: Ahmad Syauqi

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This paper analyzes the permissibility of demonstrations against a leader's decision, policies, as well as statements against Islamic values from an Islamic point of view. Recorded at the end of 2016, a large demonstration in Jakarta involving many people, mostly from Muslim society against the former Governor of Jakarta, Basuki Tjahaja Purnama, was considered a form of harm to the value of harmony and the unity of religious communities in Indonesia. Hence, this paper aims to answer the question that became a tough discussion and a long debate among Indonesian Muslims after an immense demonstration known as the 212 movements, ‘how exactly Islam sees such act of demonstration?’. Is there any particular historical source in Islamic history that mention information related to demonstration? A phenomenological qualitative method was implemented throughout the process of this research to study the perspective of various Muslims scholars by reviewing, and comparing their opinions through the classical source of Islamic history and Hadith literature. One of the main roots of this extensive debate is due to the extremist group, which bans all forms of demonstration, assuming that such acts had come from the West and unknown culture in the Islamic history. In addition, they also claim that all the demonstrators are Bughat. While some other groups, freely declare that demonstration can be done anytime and anywhere, without specific terms and regulations associated. The findings of this research illustrate that the protests which we now know of today, in terms of demonstration had existed since ancient times, even from the time of the prophet Muhammad (peace be upon him). This paper reveals that there is a strong evidence that demonstration is justified in Islamic law and has a historical root. This can, therefore, be a proposition of such permissibility. However, there are still a number of things one has to be aware of when it comes to the demonstration, and clearly, not all demonstrations are legal from the Islamic perspective.

Keywords: Basuki Tjahaja Purnama, demonstration, Muslim scholars, protest

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125 The Terminology of Mandatory Mediation on Commercial Disputes in Türkiye and the Differences from England and Wales’s Approaches

Authors: Sevgi Karaca

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Since December 6, 2018, mediation has become mandatory for commercial disputes under the Turkish Commercial Code. Mandatory mediation became one of the “causes of action”, and being compulsory means starting the mediation process before going to court. As it contemplates looking at “the causes of the action”, the terminology may lead to misinterpretation of the core of the phrases. However, the terms pertain to a prerequisite for starting the lawsuit. The court will examine failure to comply with such requirements, and the case will be dismissed without further action. Türkiye’s use of obligatory mediation is highly unusual. It is neither judge-led nor judge-assisted mediation but rather a mediation conducted outside of court with the participation of a third party (mediators). What distinguishes it is the incorporation of obligatory mediation into the causes of actions listed in the Code of Civil Procedure. Being one of the causes of action in a legal case implies that the absence of any of them may result in the procedural dismissal of the case without any further action. The case must be presented to the mediator first, and if the parties are unable to reach an agreement, they must deliver the results of the mediation session. Other than submitting the minutes, parties are ineligible to file a lawsuit. However, despite a lengthy history of use in England and Wales, there are considerable reservations about making mediation mandatory. The Civil Procedure Code does not explicitly mention making mediation mandatory. For the time being, there is no Mediation Code, and case law limits the growth of obligatory mediation. Some renowned judges voiced their desire to re-evaluate the notion of required mediation, prompting the Civil Justice Council to release a study in 2021 on the significance of amending case law and the high value of mandatory mediation. By contrasting the approaches to mandatory mediation in England and Wales, the study will investigate the method of controlled mandatory mediation and its effects on the success of mediation in Türkiye.

Keywords: alternative dispute resolution, case law, cause of action, litigation process, mandatory mediation

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124 Assessment of Functional Properties and Antioxidant Capacity Murta (Ugni molinae T.) Berry Subjected to Different Drying Methods

Authors: Liliana Zura-Brravo, Antonio Vega-Galvez, Roberto Lemus-Mondaca, Jessica Lopez

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Murta (Ugni molinae T.) is an endemic fruit of Southern Chile, possesses qualities exceptional as its high antioxidants content, that make it increasingly more appreciated for marketing. Dehydration has the potential providing safe food products through the decreased activity water while maintaining their functional properties. The objective of this study was to evaluate the effect of different drying methods on the antioxidant capacity (AC), total flavonoid content (TFC), rehydration indexes and texture the dried murta berry. Five drying technologies were used: convective drying, vacuum drying, sun-air drying, infrared drying and freezing-drying. The antioxidant capacity was measured by the ORAC method, CFT was determined by spectrophotometry, rehydration capacity (CR) and water retention (WHC) by gravimetry, texture profile (TPA) by a texture analyzer TA-XT2 and microstructure by SEM. The results showed that the lyophilized murta had smaller losses AC and TFC with values of 2886.27 routine mg rutin/ 100 g dm and 23359.99 μmol ET/100 g dm, respectively. According to the rehydration indexes, these were affected by the drying methods, where the maximum value of WHC was 92.60 g retained water/100 g sample for the vacuum drying, and the lowest value of CR was 1.43 g water absorbed/g dm for the sun-air drying. Furthermore, the microstructure and TPA showed that lyophilized samples had characteristics similar to the fresh sample. Therefore, it is possible to mention that lyophilization achieved greater extent preserving the characteristics of the murta samples, showing that this method can be used in the food industry and encourage the consumption of dried fruit and thus give it greater added value.

Keywords: antioxidant, drying method, flavonoid, murta berry, texture

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123 Contamination of Groundwater by Nitrates, Nitrites, Ammonium and Phosphate in the Guelma-bouchegouf Irrigated Area (Northeastern Algeria)

Authors: Benhamza Moussa, Aissaoui Marwa, Touati Mounira, Chaoui Widad

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The Guelma-Bouchegouf irrigated area is located in the northeast of Algeria, and it extends about 80 km. It was commissioned in 1996, with an irrigable area of 9250 ha, it spreads on both banks of the Seybouse Wadi and it is subdivided into five autonomous distribution sectors. In order to assess the state of groundwater quality, the results of the chemical analyzes were plotted on the Piper diagram, which shows that the chemical facies are sulfate-calcium chloride and sulfate-calcium with a slight tendency to migrate to chlorinated sulphate - sodium. The predominance of sulphates in the waters of the region is geologically explained by the existence in the Guelma Basin of evaporitic deposits, which are mainly represented by rock salt and gypsum. In addition to this natural origin, we can mention the anthropogenic origin, following the use of chemical fertilizers in the Guelma-Bouchegouf irrigated area. Na⁺ and Mg²⁺ show moderate to significant mineralization of water, closely correlated with very high conductivities. The values of the recorded conductivities vary from 1360 μs / cm (P3) to 4610 μs / cm (P10). These important values are due to dissolved salts on the one hand and the leaching of fertilizers by irrigation water on the other hand. NO₃⁻ and NH₄⁺ show little to significant pollution throughout the study area. Phosphate represents significant pollution, with excessive values far exceeding the allowable standard. With respect to ammonium, 87% of the sampling points present little pollution and 13 % significant pollution. Regarding phosphates, in the form of PO₄³⁻, groundwater in the study area represents significant pollution; all values far exceed the allowable standard.

Keywords: groundwater, organic parameters, standards, Pollution

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122 Jurisdictional Problem of International Criminal Court over National of Non-Parties: A Legal Analysis in the Light of Rome Statute

Authors: Nour Mohammad

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The concept of International Criminal Court is not a new idea.It goes back to the late 19th century and was first mooted in 1872 by Gustave Moynier of the International Commitee of the Red Cross(ICRC). This paper attempts to focus on jurisdictional problem of the international criminal court (ICC) over national of states of non parties to the Rome statute. Mor than 120 countries are state parties to the Rome Statute representing all regions, Afria, the Asia-pacofoc Eastern Europe, Latin America and the Caribben as well as Western Europe and North America.The Statute is the core document of internationa criminal law todaycontaining 128 Articles and divided in 13 parts.The Rome Statute provides that the court may sit elsewhere the judge consider it desirable.The International Criminal Court is not in a position to adjudicate all international crimes but its jurisdiction is limited to the four categories of crime viz. genocide, crimes against humanity, war crimes and crime of aggression as stipulated in Article 5 of the ICC Statute. It also mention here that the Court will be able to exercise its jurisdiction over the crime of aggression only when this crime is defined. Due to the highly political nature of this crime, it is unlikely that a consensus in this regard would be arrived at in the near future.The main point of this article is to discuss the mandate of international criminal court to prosecute and punish persons responsible for the henious crimes of concern to the international community.The author highlighted the principles which support the delegation of criminal jurisdiction by state to international tribunals and discuss the precedents of such delegation.It also argued that the exercise of ICC jurisdiction over acts done pursuant to the officially policy of non-party state would not be contrary to the principles requiring consent for the exercise of jurisdiction by international tribunals. The article explore the limit to jurisdiction of ICC over non-party nationals.

Keywords: jurisdiction, international, criminal, court, non-parties

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121 Assessing Female Students' Understanding of the Solar System Concepts by Implementing I-Cube Technology

Authors: Elham Ghazi Mohammad

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This study examined the female students’ understanding for the solar system concepts through the utilization of the I-Cube technology as a virtual reality technology. The study conducted in Qatar University for samples of students of eighth and ninth preparatory grade students in the State of Qatar. The research framework comprises designated quantitative research designs and methods of data collection and analysis including pre- and post-conceptual exams. This research based on experimental method design that focuses on students’ performance and conceptual questions. A group of 120 students from the eighth and ninth groups were divided into two pools of 60 students each, where the two 60-student groups represent the designated control and treatment groups. It must be mentioned that the students were selected randomly from the eighth and ninth grades. The solar system lesson of interest was taught by teacher candidates (senior students at the college of Education at QU), who taught both the experimental group (integrating I-cube) in virtual lab in Qatar University and control group (without integrating this technology) in one of independent school in the State of Qatar. It is noteworthy to mention that the students usually face some difficulties to learn by imagining real situation such as solar system and inner planet lesson. Collected data was statistically analyzed using one-way ANOVA and one-way ANCOVA using SPSS Statistics. The obtained results revealed that integrating I-Cube technology has significantly enhanced female students’ conceptual understanding of the solar system. Interestingly, our findings demonstrated the applicability of utilizing integrating I-Cube technology toward enhancing the students’ understanding regarding subjects of interests within the landscapes of basic sciences.

Keywords: virtual lab, integrating technology, I-Cube, solar system

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120 Examining Postcolonial Corporate Power Structures through the Lens of Development Induced Projects in Africa

Authors: Omogboyega Abe

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This paper examines the relationships between socio-economic inequalities of power, race, wealth engendered by corporate structure, and domination in postcolonial Africa. The paper further considers how land as an epitome of property and power for the locals paved the way for capitalist accumulation and control in the hands of transnational corporations. European colonization of Africa was contingent on settler colonialism, where properties, including land, were re-modified as extractive resources for primitive accumulation. In developing Africa's extractive resources, transnational corporations (TNCs) usurped states' structures and domination over native land. The usurpation/corporate capture that exists to date has led to remonstrations and arguably a counter-productive approach to development projects. In some communities, the mention of extractive companies triggers resentment. The paradigm of state capture and state autonomy is simply inadequate to either describe or resolve the play of forces or actors responsible for severe corporate-induced human rights violations in emerging markets. Moreover, even if the deadly working conditions are conceived as some regulatory failure, it is tough to tell whose failure. The analysis in this paper is that the complexity and ambiguity evidenced by the multiple regimes and political and economic forces shaping production, consumption, and distribution of socio-economic variables are not exceptional in emerging markets. Instead, the varied experience in developing countries provides a window for seeing what we face in understanding and theorizing the structure and operation of the global economic and regulatory order in general.

Keywords: colonial, emerging markets, business, human rights, corporation

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119 The Possible Application of Artificial Intelligence in Hungarian Court Practice

Authors: László Schmidt

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In the context of artificial intelligence, we need to pay primary and particular attention to ethical principles not only in the design process but also during the application process. According to the European Commission's Ethical Guidelines, AI must have three main characteristics: it must be legal, ethical and stabil. We must never lose sight of the ethical principles because we risk that this new technology will not help democratic decision-making under the rule of law, but will, on the contrary, destroy it. The rapid spread and use of artificial intelligence poses an enormous challenge to both lawmaking and law enforcement. On legislation because AI permeates many areas of our daily lives that the legislator must regulate. We can see how challenging it is to regulate e.g., selfdriving cars/taxis/vans etc. Not to mention, more recently, cryptocurrencies and Chat GPT, the use of which also requires legislative intervention, from copyright to scientific use and even law of succession. Artificial intelligence also poses an extraordinary challenge to law enforcement. In criminal cases, police and prosecutors can make great use of AI in investigations, e.g. in forensics, DNA samples, reconstruction, identification, etc. But it can also be of great help in the detection of crimes committed in cyberspace. In criminal or civil court proceedings, AI can also play a major role in the evaluation of evidence and proof. For example, a photo or video or audio recording could be immediately revealed as genuine or fake. Likewise, the authenticity or falsification of a document could be determined much more quickly and cheaply than with current procedure (expert witnesses). Neither the current Hungarian Civil Procedure Act nor the Criminal Procedure Act allows the use of artificial intelligence in the evidentiary process. However, this should be changed. To use this technology in court proceedings would be very useful. The procedures would be faster, simpler, and therefore cheaper. Artificial intelligence could also replace much of the work of expert witnesses. Its introduction into judicial procedures would certainly be justified, but with due respect for human rights, the right to a fair trial and other democratic and rule of law guarantees.

Keywords: artificial intelligence, judiciary, Hungarian, court practice

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118 The American Theater: Latinos Performing as American Citizens by Supporting Trump's Ideals

Authors: Mariana Anaya Villafana

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The sudden change of a significant percentage of the Latino community in the United States elections towards a Republican political orientation was reflected during the 2016 presidential election. This moment represented a radical change that is happening inside the Latino community in the United States, the support they have given to Trump's campaign only demonstrates their support for new anti-immigration regulations and conservative values, which are causing a division of ideologies inside the Latino community. One of the main goals of the following research is to understand the whole phenomenon 'Why would people join their own oppressor?' Align themselves with the politics that prevent many of their relatives to come to the United States and made the assimilation process difficult for their parents. It is important to prove that a change in the identity has happened, through the use of power relations and the attachment to the desired object. A group of Hispanics/Latinos have decided to vote for Trump in order to belong to a society that hasn’t been able to fully include them within it, an action that can result on the non-intentional harm of the values and aims of the rest of the Latino/Hispanic community. In order to understand their new political beliefs, it is necessary to use the method of discourse analysis to comprehend those comments and interviews that are published on web sites such as: 'Latinos for Trump' and 'GOP Hispanic Division'. Among the results that the research has shown, the notion of the 'American Dream' can be considered as a determinant object for the construction of a new identity that is rooted in hard work and legality. One that is proud of the Latino heritage but still wants to maintain the boundaries between legality and illegality in relation to the immigrants. This discourse results on a contradiction to most of the cases because they mention that their families came to the U.S. as immigrants; the only difference is that they work hard to obtain legal citizenship.

Keywords: populism, identity, Latino Community, migration

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117 Improvement of Thermal Comfort Conditions in an Urban Space "Case Study: The Square of Independence, Setif, Algeria"

Authors: Ballout Amor, Yasmina Bouchahm, Lacheheb Dhia Eddine Zakaria

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Several studies all around the world were conducted on the phenomenon of the urban heat island, and referring to the results obtained, one of the most important factors that influence this phenomenon is the mineralization of the cities which means the reducing of evaporative urban surfaces, replacing vegetation and wetlands with concrete and asphalt. The use of vegetation and water can change the urban environment and improve comfort, thus reduce the heat island. The trees act as a mask to the sun, wind, and sound, and also as a source of humidity which reduces air temperature and surrounding surfaces. Water also acts as a buffer to noise; it is also a source of moisture and regulates temperature not to mention the psychological effect on humans. Our main objective in this paper is to determine the impact of vegetation, ponds and fountains on the urban micro climate in general and on the thermal comfort of people along the Independence square in the Algerian city of Sétif, which is a semi-arid climate, in particularly. In order to reach this objective, a comparative study between different scenarios has been done; the use of the Envi-met program enabled us to model the urban environment of the Independence Square and to study the possibility of improving the conditions of comfort by adding an amount of vegetation and water ponds. After studying the results obtained (temperature, relative humidity, wind speed, PMV and PPD indicators), the efficiency of the additions we've made on the square was confirmed and this is what helped us to confirm our assumptions regarding the terms of comfort in the studied site, and in the end we are trying to develop recommendations and solutions which may contribute to improve the conditions for greater comfort in the Independence square.

Keywords: comfort in outer space, urban environment, scenarisation, vegetation, water ponds, public square, simulation

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116 Deconstructing the Niger-Delta Crises: In Esiaba Irobi's Cemetery Road and Hangmen Also Die

Authors: Chukwukelue Uzodinma Umenyilorah

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The history of the crises in Niger-Delta is readily traceable to the post-colonial oil boom of the early 70s. Prior to this time, it was widely believed that the people of Niger-Delta; especially those in the present day Rivers, Delta and Bayelsa States enjoyed a peaceful coexistence pretty much as the rest of Nigerians. In the early 70s however, crude oil was discovered in commercial quantities in these areas and tranquility has become a far cry over the years ever since then. First, a number of multi-national oil explorers moved into the Niger-Delta for business, and then certain conditions resulted in sundry instances of oil spillage, which caused a lot of environmental damage, destroying nearly all of the people’s sources of livelihood. The result was a multiple chain reaction ranging from incessant agitations from the natives to institutionalized dialogue between the oil business owners, the natives and the government, and then to a proposition of compensation packages for the affected communities. The said compensation, which was meant to bring peace seem to have brought even more crises instead. Corruption and greed crept in, money changed hands, suffering increased and so was the agitation from the people. The whole turn of events gradually snowballed into the formation of various militant groups who are now fingered as responsible for the sundry cases of violence in the Niger-Delta. The oil boom can, therefore, be said to be the immediate cause of the Niger-Delta crises, but there are other remote causes as well; including poverty, neglect and illiteracy to mention but a few. This study is therefore aimed at examining the various reasons behind the seemingly unending crises in the Niger-Delta. It will also take a critical look at the roles played by the various parties in the Niger-Delta crises from the 70s to date; as well as the various human and environmental devastations done in the area with a view to making informed suggestions on how to stop further damage and start fixing that, which is already done. Esiaba Irobi’s Cemetery Road and Hangmen Also Die seem to vividly capture the realities of the Niger-Delta situation, and shall, therefore, be reviewed in this study.

Keywords: corruption, Niger-delta, oil boom, post-colonial

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115 Cross-Cultural Analysis of the Impact of Project Atmosphere on Project Success and Failure

Authors: Omer Livvarcin, Mary Kay Park, Michael Miles

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The current literature includes a few studies that mention the impact of relations between teams, the business environment, and experiences from previous projects. There is, however, limited research that treats the phenomenon of project atmosphere (PA) as a whole. This is especially true of research identifying parameters and sub-parameters, which allow project management (PM) teams to build a project culture that ultimately imbues project success. This study’s findings identify a number of key project atmosphere parameters and sub-parameters that affect project management success. One key parameter identified in the study is a cluster related to cultural concurrence, including artifacts such as policies and mores, values, perceptions, and assumptions. A second cluster centers on motivational concurrence, including such elements as project goals and team-member expectations, moods, morale, motivation, and organizational support. A third parameter cluster relates to experiential concurrence, with a focus on project and organizational memory, previous internal PM experience, and external environmental PM history and experience). A final cluster of parameters is comprised of those falling in the area of relational concurrence, including inter/intragroup relationships, role conflicts, and trust. International and intercultural project management data was collected and analyzed from the following countries: Canada, China, Nigeria, South Korea and Turkey. The cross-cultural nature of the data set suggests increased confidence that the findings will be generalizable across cultures and thus applicable for future international project management success. The intent of the identification of project atmosphere as a critical project management element is that a clear understanding of the dynamics of its sub-parameters upon projects may significantly improve the odds of success of future international and intercultural projects.

Keywords: project management, project atmosphere, cultural concurrence, motivational concurrence, relational concurrence

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114 Identification of miRNA-miRNA Interactions between Virus and Host in Human Cytomegalovirus Infection

Authors: Kai-Yao Huang, Tzong-Yi Lee, Pin-Hao Ho, Tzu-Hao Chang, Cheng-Wei Chang

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Background: Human cytomegalovirus (HCMV) infects much people around the world, and there were many researches mention that many diseases were caused by HCMV. To understand the mechanism of HCMV lead to diseases during infection. We observe a microRNA (miRNA) – miRNA interaction between HCMV and host during infection. We found HCMV miRNA sequence component complementary with host miRNA precursors, and we also found that the host miRNA abundances were decrease in HCMV infection. Hence, we focus on the host miRNA which may target by the other HCMV miRNA to find theirs target mRNAs expression and analysis these mRNAs affect what kind of signaling pathway. Interestingly, we found the affected mRNA play an important role in some diseases related pathways, and these diseases had been annotated by HCMV infection. Results: From our analysis procedure, we found 464 human miRNAs might be targeted by 26 HCMV miRNAs and there were 291 human miRNAs shows the concordant decrease trend during HCMV infection. For case study, we found hcmv-miR-US22-5p may regulate hsa-mir-877 and we analysis the KEGG pathway which built by hsa-mir-877 validate target mRNA. Additionally, through survey KEGG Disease database found that these mRNA co-regulate some disease related pathway for instance cancer, nerve disease. However, there were studies annotated that HCMV infection casuse cancer and Alzheimer. Conclusions: This work supply a different scenario of miRNA target interactions(MTIs). In previous study assume miRNA only target to other mRNA. Here we wonder there is possibility that miRNAs might regulate non-mRNA targets, like other miRNAs. In this study, we not only consider the sequence similarity with HCMV miRNAs and human miRNA precursors but also the expression trend of these miRNAs. Then we analysis the human miRNAs validate target mRNAs and its associated KEGG pathway. Finally, we survey related works to validate our investigation.

Keywords: human cytomegalovirus, HCMV, microRNA, miRNA

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113 Driving and Hindering Forces for the Care of Older People: experiences of Brazilian Family Caregivers

Authors: Adriane Amend, Leidiene Ferreira Santos, Daniella Pires Nunes

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The experience of assuming or caring for older persons dependents by relatives is a complex task that encompasses or affective involvement, the demand for technical activities and or psychological support. It would be necessary to understand the situations related to the caregiver, the person and the environment, which help the family difficulty, as a caregiver to lead this role. Objective: To identify the forces that drive and restrict the care process of family caregivers of the older adults. Method: Descriptive and exploratory research, with a qualitative approach, which has as a reference the Force Field Theory. Five family caregivers of older adult’s dependents residing in the city of Palmas, Tocantins, Brazil will participate. The data were collected from December 2021 to February 2022, through a semi-structured individual interview, and submitted to content analysis. Results: As forces that drive or process of caring for family caregivers were: the account of compassionate attitudes and patience of the caregiver (I); to the collaboration of the other person to the care and to the body structure of the same (Other); and the supports of other people not cared for and structural, such as adaptations in the room, read and bathroom, as in the presence of air conditioners (Environment). Among the restrictive forces of care we mention difficulties in delegating care to another person, or stress of care and other personal demands (I); imposition of the older person about care and e a transfer from bed to hip (Other); e lack of accessibility of the house and absence of air conditioning and hospital bed (Environment). Conclusion: The results show that there are driving forces with the caregiver's attitude and feelings, a bond as an idol and support for the caregiver and the environment. On the other hand, conflicting ties, absence of physical structure and daily and continuous care shifts, can significantly compromise well-being or the cycle of older adult, caregiver and care.

Keywords: caregivers, frail elderly, perception, geriatric nursing

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112 Antioxidant Activity of Friedelin, Eudesmic Acid and Methyl-3,4,5-Trimethoxybenzoate from Tapinanthus bangwensis (Engl., and K. Krause) [Loranthaceae] Grown in Nigeria

Authors: Odunayo Christy Atewolara-Odule, Olapeju O. Aiyelaagbe

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The search for new natural anti-oxidants has grown tremendously over the years because reactive oxygen species (ROS) production and oxidative stress have been linked to a large number of human degenerative diseases, such as cancer, cardiovascular diseases, inflammation, and diabetes. Tapinanthus bangwensis, a parasitic plant commonly known as mistletoe belonging to the Loranthaceae family, is mostly employed traditionally to treat inflammation, cancer, diabetes, and hypertension to mention a few. In this study, air-dried pulverized leaves and stem of Tapinanthus bangwensis were successively extracted with n-hexane, ethyl acetate, and methanol to give the corresponding crude extracts. The extracts were purified by column chromatography and high-performance liquid chromatography to give the isolated compounds. Structural elucidation was done using mass spectrometry, Fourier transform infra-red, 1D and 2D NMR spectroscopy. The antioxidant activity of the compounds was evaluated using 2,2-diphenyl-1-picrylhydrazyl (DPPH) and ascorbic acid as standard. Three compounds; Friedelin, Eudesmic acid (3,4,5-trimethoxybenzoic) and Methyl-3,4,5-trimethoxybenzoate were isolated from the extracts of Tapinanthus bangwensis. Friedelin was isolated from the ethyl acetate extract of the stem while the two other compounds were isolated from the methanol extract of the leaves. The percentages of free radical scavenging activities of the compounds are as follows: Friedelin, 73.69%, methyl-3,4,5-trimethoxybenzoate, 79.33% and eudesmic, 87.68% anti-oxidant activity which were quite comparable to 93.96% given by ascorbic acid. We are reporting, to our best knowledge, for the first time the occurrence of friedelin and eudesmic acid in Tapinanthus bangwensis. The high anti-oxidant activity of these compounds supports the use of this plant in the management of diabetes and hypertension as they will be useful in combating complications arising from the disease.

Keywords: column chromatography, eudesmic acid, friedelin, Tapinanthus bangwensis

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111 Trans-Boundary Water Disputes between India and Bangladesh and the Policy Responses

Authors: Aditaya Narayan Mishra

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Unequal distribution of environmental resources as a possible cause of conflict has been the topic of substantial research, and these connections have ruled the post-Cold War attention in the discourse of environmental security. In this category, considerable concentration has been given to water resources, on account of their important standing for human existence. Thus, water is considered to be one of the most important non-conventional security issues. As per this consideration, the case of India-Bangladesh is one of the most critical examples of disputes over transboundary water sharing. The concern regarding sharing of trans-boundary rivers has been the main focus of Bangladesh and India‘s relationship for the last forty-five years. Both countries share fifty-four rivers, most of which have originated in the Himalayan range. The main causes for problems in the sharing of the waters of trans-boundary rivers between India and Bangladesh include the: Farakka Barrage, Teesta river sharing issue, River linking project and Tipaimukh Dam. The construction of Farakka barrage across the Ganga River was the beginning of water dispute. Attempts at unilateral exploitation of the trans-boundary water resources led to inter-state conflicts that spilled over into other areas of bilateral disputes between India and Bangladesh. Apart from Farakka, Barrage, the disputes over Teesta River sharing, River linking project and Tipaimukh Dam are also vital contents for the both countries bilateral diplomacy. Till date, India and Bangladesh have signed five treaties regarding water sharing. However, all these treaties have been rendered worthless due to mistrust and political upheaval in both countries. The current paper would address all these water sharing disputes between India and Bangladesh with focus on the various policy responses (both bilateral and multilateral initiatives) to deal with these water sharing disputes. It will try to analyze the previous agreements and their drawbacks and loopholes. In addition, it will mention the reasons for water sharing cooperation between India and Bangladesh.

Keywords: India and Bangladesh relations, water disputes, Teesta, river linking project, Tipaimukh Dam, Farakka, policy responses

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110 Nursing Experience for a Lung Cancer Patient Undergoing First Time Concurrent Chemotherapy and Radiation Therapy

Authors: Hui Ling Chen

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This article describes the experience of caring for a 68-year-old lung cancer patient undergoing the initial stage of concurrent chemotherapy and radiation therapy during the period of October 21 to November 16. In this study, the author collected data through observation, interviews, medical examination, and the use of Roy’s adaptation model as a guide for data collection and assessment. This study confirmed that chemotherapy induced nausea and vomiting, and radiation therapy impaired skin integrity. At the same time, the patient experienced an anxious reaction to the initial cancer diagnosis and the insertion of subcutaneous infusion ports at the start of medical treatment. Similarly, the patient’s wife shares his anxiety, not to mention the feeling of inadequacy from the lack of training in cancer care. In response, the nursing intervention strategy has included keeping the patient and his family informed of his treatment progress, transfer of cancer care knowledge, and providing them with spiritual support. For example, the nursing staff has helped them draw up a mutually agreeable dietary plan that best suits the wife’s cooking skills, provided them with knowledge in pre- and post-radiation skin care, as well as means to cope with nausea and vomiting reactions. The nursing staff has also worked on building rapport with the patient and his spouse, providing them with encouragement, caring attention and companionship. After the patient was discharged from the hospital, the nursing staff followed up with caring phone calls to help the patient and his family make life-style adjustments to normalcy. The author hopes that his distinctive nursing experience can be useful as a reference for the clinical care of lung cancer patients undergoing the initial stage of concurrent chemotherapy and radiation therapy treatment.

Keywords: lung cancer, initiate diagnosis, concurrent chemotherapy and radiation therapy, nursing care

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109 Unraveling the Mysteries of the Anahata Nada to Achieve Supreme Consciousness

Authors: Shanti Swaroop Mokkapati

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The unstruck sound, or the Anahata Nada, holds the key in elevating the consciousness levels of the practitioner. This has been well established by the great saints of the eastern tradition over the past few centuries. This paper intends to explore in-depth the common thread of the practice of Anahata Nada by the musical saints, examining the subtle mention in their compositions as well as demystifying their musical experiences that throw insights into elevated levels of consciousness. Mian Tansen, one of the greatest musicians in the North Indian Hindustani Classical Music tradition and who lived in the 15th century, is said to have brought rain through his singing of Raga Megh Malhar. The South Indian (Carnatic) Musical Saint Tyagaraja, who lived in the 18th Century, composed hundreds of musical pieces full of love for the Supreme Being. Many of these compositions unravel the secrets of Anahata Nada, the chakras in the human body that hold key to these practices, and the visions of elevated levels of consciousness that Saint Tyagaraja himself experienced through these practices. The spiritual practitioners of the Radhasoami Faith (Religion of Saints) in Dayalbagh, India, have adopted a practice called Surat Shabda Yoga (Meditational practices that unite the all-pervasive sound current with the spirit current and elevate levels of consciousness). The practitioners of this Yogic method submit that they have been able to hear mystic words including Om, Racing, Soham, Sat, and Radhasoami, along with instrumental sounds that accompany these mystic words in the form of a crescendo. These prolific experiences of elevated consciousness of musical saints are numerous, and this paper intends to explore more significant ones from many centuries in the past till the present day, where elevated consciousness levels of practitioners are being scientifically measured and analyzed using quantum computing.

Keywords: Anahata Nada, Nada Yoga, Tyagaraja, Radhasoami

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108 Improving Security Features of Traditional Automated Teller Machines-Based Banking Services via Fingerprint Biometrics Scheme

Authors: Anthony I. Otuonye, Juliet N. Odii, Perpetual N. Ibe

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The obvious challenges faced by most commercial bank customers while using the services of ATMs (Automated Teller Machines) across developing countries have triggered the need for an improved system with better security features. Current ATM systems are password-based, and research has proved the vulnerabilities of these systems to heinous attacks and manipulations. We have discovered by research that the security of current ATM-assisted banking services in most developing countries of the world is easily broken and maneuvered by fraudsters, majorly because it is quite difficult for these systems to identify an impostor with privileged access as against the authentic bank account owner. Again, PIN (Personal Identification Number) code passwords are easily guessed, just to mention a few of such obvious limitations of traditional ATM operations. In this research work also, we have developed a system of fingerprint biometrics with PIN code Authentication that seeks to improve the security features of traditional ATM installations as well as other Banking Services. The aim is to ensure better security at all ATM installations and raise the confidence of bank customers. It is hoped that our system will overcome most of the challenges of the current password-based ATM operation if properly applied. The researchers made use of the OOADM (Object-Oriented Analysis and Design Methodology), a software development methodology that assures proper system design using modern design diagrams. Implementation and coding were carried out using Visual Studio 2010 together with other software tools. Results obtained show a working system that provides two levels of security at the client’s side using a fingerprint biometric scheme combined with the existing 4-digit PIN code to guarantee the confidence of bank customers across developing countries.

Keywords: fingerprint biometrics, banking operations, verification, ATMs, PIN code

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107 Training for Digital Manufacturing: A Multilevel Teaching Model

Authors: Luís Rocha, Adam Gąska, Enrico Savio, Michael Marxer, Christoph Battaglia

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The changes observed in the last years in the field of manufacturing and production engineering, popularly known as "Fourth Industry Revolution", utilizes the achievements in the different areas of computer sciences, introducing new solutions at almost every stage of the production process, just to mention such concepts as mass customization, cloud computing, knowledge-based engineering, virtual reality, rapid prototyping, or virtual models of measuring systems. To effectively speed up the production process and make it more flexible, it is necessary to tighten the bonds connecting individual stages of the production process and to raise the awareness and knowledge of employees of individual sectors about the nature and specificity of work in other stages. It is important to discover and develop a suitable education method adapted to the specificities of each stage of the production process, becoming an extremely crucial issue to exploit the potential of the fourth industrial revolution properly. Because of it, the project “Train4Dim” (T4D) intends to develop complex training material for digital manufacturing, including content for design, manufacturing, and quality control, with a focus on coordinate metrology and portable measuring systems. In this paper, the authors present an approach to using an active learning methodology for digital manufacturing. T4D main objective is to develop a multi-degree (apprenticeship up to master’s degree studies) and educational approach that can be adapted to different teaching levels. It’s also described the process of creating the underneath methodology. The paper will share the steps to achieve the aims of the project (training model for digital manufacturing): 1) surveying the stakeholders, 2) Defining the learning aims, 3) producing all contents and curriculum, 4) training for tutors, and 5) Pilot courses test and improvements.

Keywords: learning, Industry 4.0, active learning, digital manufacturing

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106 Analyzing the Sociolinguistic Profile of the Algerian Community in the UK in terms of French Language Use: The Case of Émigré Ph.D. Students

Authors: Hadjer Chellia

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the present study reports on second language use among Algerian international students in the UK. In Algeria, French has an important status among the Algerian verbal repertoires due to colonial reasons. This has triggered many language conflicts and many debates among policy makers in Algeria. In higher education, Algerian English students’ sociolinguistic profile is characterised by the use of French as a sign of prestige. What may leave room for debate is the effect of crossing borders towards the UK as a result of international mobility programmes, a transition which could add more complexity since French, is not so significant as a language in the UK context. In this respect, the micro-objective is to explore the fate of French use among Ph.D. students in the UK as a newly established group vis-à-vis English. To fulfill the purpose of the present inquiry, the research employs multiple approaches in which semi-structured interview is a primary source of data to know participants’ attitudes about French use, targeting both their pre-migratory experience and current one. Web-based questionnaires are set up to access larger population. Focus group sessions are further procedures of scrutiny in this piece of work to explore the actual linguistic behaviours. Preliminary findings from both interviews and questionnaires reveal that students’ current experience, particularly living in the UK, affects their pre-migratory attitudes towards French language and its use. The overall findings are expected to bring manifold contributions to the field of research among which is setting factors that influence language use among newly established émigrés communities. The research is also relevant to international students’ experience of study abroad in terms of language use in the guise of internationalization of higher education, mobility and exchange programmes. It could contribute to the sociolinguistics of the Algerian diaspora: the dispersed residence of non-native communities - not to mention its significance on the Algerian research field abroad.

Keywords: Algerian diaspora, French language, language maintenance, language shift, mobility

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105 Harmonization of Financial Information Systems in Latin America in Light of International Public Sector Accounting Standards Using the Herfindahl-Hirschman Index

Authors: Laura Sour

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Government accounting is an essential instrument of transparency and accountability in public administration, which allows connecting internal management with the implementation of policies and their evaluation by third parties through the construction of indicators on the cost of government. Several countries have adopted the International Public Sector Accounting Standards (IPSAS) as part of their modernization strategy. This document will evaluate the quantity and harmonization of the financial information published in the financial statements of 12 Latin American countries based on what is established in IPSAS 1, 2 and 17. For this, seven types of financial statements are analyzed. published during the period from 2015 to 2019. Based on this information, it will be possible to describe the evolution in the government financial publication to carry out a detailed analysis of the items that have been most transparent in these countries. Finally, the level of harmonization of the financial statements will be studied using the Herfindahl-Hirschman index (IHH) to determine the degree of comparability of the information. To date, the results indicate that the public sector has increased the quantity and harmonization of the financial information published during the study period, but in a heterogeneous way: From the data collected, it has been found that the financial statement published with greater frequency and quantity is the Income Statement (classification of expenses by nature). On the other hand, the most complete reports were published by Costa Rica (2017 to 2019) and Mexico (2016 to 2018), periods during which these countries complied with 92.9 percent of the items analyzed. Although 2017 and 2018 are the years in which the most financial statements were reported, it is important to mention that Mexico is the country that has published the most financial information throughout the entire study period. The use of the IHH is expected to provide accurate information on the quality with which countries have adopted IPSAS within their government accounting systems to promote transparency and accountability in the continent.

Keywords: accounting and auditing, government policy and regulation, harmonization, public sector accounting and audits IPSAS

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