Search results for: transparency report

Authors: Miguel Ramirez, Ivan Lizarazo

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The emergence of various interpretations of sustainability, including weak and strong paradigms, can be traced back to the definition of sustainable development provided in the 1987 Brundtland report and the subsequent evolution of the sustainability concept. However, there has been limited scholarly attention given to clarifying the concept of sustainability within the theoretical and conceptual framework of geography. The discipline has predominantly been focused on understanding the diverse conceptions of sustainability within its epistemological boundaries, resulting in tensions between sustainability paradigms and their associated dimensions, including the incorporation of political perspectives, with particular emphasis on environmental geography's epistemology. In response to this gap, a conceptual framework for sustainability is proposed, effectively integrating spatial and territorial concepts. This framework aims to enhance geography's role in contributing to sustainability by utilizing the land system theory, which is based on the dynamics of land use change. Such an integrated conceptual framework enables incorporating methodological tools such as remote sensing, encompassing various earth observations and fusion methods, and supervised classification techniques. Additionally, it looks for better integration of socioecological information, thereby capturing essential population-related features.

Keywords: geography, sustainability, land change science, territorial sustainability

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Authors: Khalid Javed, Rashid Mahmood

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The constitution empowers the Federal Government to collect taxes on income other than agricultural income, taxes on capital value, customs, excise duties and sales taxes. The Central Board of Revenue (CBR) and its subordinate departments administer the tax system. Each of the three principal taxes has a different history and different set of issues. For a large number of income tax payers the core of the business process is pre-audit and assessment by a tax official. This process gives considerable discretion to tax officials, with potential for abuse. Moreover, this process is also not tenable as the number of taxpayers increase. The report is focused on a total overhaul of the process and organization of income tax. Sales tax is recent and its process and organization is adjusted to the needs of an expanding tax base. These are based on self-assessment and selective audit. Similarly, in customs the accent is on accelerating and broadening the changes begun in recent years. Before long, central excise will be subsumed in sales tax. During the nineties, despite many changes in the tax regime and introduction of withholding and presumptive taxes, Federal Government tax to GDP ratio has varied narrowly around eleven percent. The tax base has grown but still remains narrow and skewed. The number of income tax filers is around one million.

Keywords: central board of revenue, GDP, sale tax, income tax

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Authors: Dina Safrina

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This paper aims to discuss the suitability of tax administration in Indonesia based on Islamic Shari'a by looking at Abu Yusuf's idea of taxation. This research is a qualitative research and using data collection method by library research, that is by studying, deepening and citing theories or concepts from a number of literature. The purpose of this paper is to find out whether taxation in Indonesia is consistent with the thinking of Islamic economists, namely Abu Yusuf's idea which became known by economists as the canons of taxation. The ability to pay, lax time giving for taxpayers and the centralization of decision-making in the tax administration are some of the principles it emphasizes. In taxation he recommends the use of the Muqassamah (Proportional Tax) system rather than the Mixed (Fixed Tax) system. In this case, the determination of tax rates in Indonesia there are using fixed tax system, proportional tax, progressive tax and regressive tax. Abu Yusuf opposed the existence of Qabalah institution (the guarantor of tax payments to the state) at the time and suggested a tax administration centered and paid directly to the state. This is in accordance with those already applied in Indonesia where tax collection is done centrally. The tax system in Indonesia using self assessment system, which is the authority and responsibility given by the government to the taxpayer to calculate, pay and report the tax itself becomes the gap for taxpayers to commit fraud. Prerequisites that must be met for the success of this system is with the tax consciousness, tax honesty, tax mindedness, and tax discipline.

Keywords: Abu Yusuf, Indonesia, tax, tax administration

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Authors: Arlinda Memetaj

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A sound system of administrative justice represents a vital element of democratic governance. The proper control of public administration consists not only of a sound civil service framework and legislative oversight, but empowerment of the public and courts to hold public officials accountable for their decision-making through the application of fair administrative procedural rules and the use of appropriate administrative appeals processes and judicial review. The establishment of effective public administration, has been since 1990s among the most 'important and urgent' final strategic objectives of the Republic of Macedonia. To this aim the country has so far adopted a huge series of legislative and strategic documents related to any aspects of the administrative justice system. The latter is designed to strengthen the legal position of citizens, businesses, civic organizations, and other societal subjects. 'Changes and reforms' in this field have been thus the most frequent terms being used in the country for the last more than 20 years. Several years ago the County established Administrative Courts, while permanently amending the Law on the General Administrative procedure (LGAP). The new LGAP was adopted in 2015 and it introduced considerable innovations concerned. The most recent inputs in this regard includes the National Public Administration Reform Strategy 2017 – 2022, one of the key expected result of which includes both providing effective protection of the citizens` rights. In doing the aforesaid however there is still a series of interrelated shortcomings in this regard, such as (just to mention few) the complex appeal procedure, delays in enforcing court rulings, etc. Against the above background, the paper firstly describes the Macedonian institutional and legislative framework in the above field, and then illustrates the shortcomings therein. It finally claims that the current status quo situation may be overcome only if there is a proper implementation of the administrative courts decisions and far stricter international monitoring process thereof. A new approach and strong political commitment from the highest political leadership is thus absolutely needed to ensure the principles of transparency, accountability and merit in public administration. The main method used in this paper is the descriptive, analytical and comparative one due to the very character of the paper itself.

Keywords: administrative justice, administrative procedure, administrative courts/disputes, European Human Rights Court, human rights, monitoring, reform, benefit.

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Authors: E. Rahimi, S. Shaigannia

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Salmonella typhimurium and Salmonella enteritidis are important infectious agents causing food poisoning and food-borne gastrointestinal diseases. This study was carried out in order to investigate the distribution of virulence genes and antimicrobial resistance properties of S. typhimurium and S. enteritidis isolated from ruminant milk and dairy products in Iran. Overall 360 raw and pasteurized milk and traditional and commercial dairy products were purchased from random selected supermarkets and retail stories of Isfahan province, Iran. Samples were cultured immediately and those found positive for Salmonella were analyzed for the presence of S. typhimurium, S. enteritidis and several putative genes using PCR. Totally, 13 (3.61%), 8 (2.22%), 1 (0.27%) and 4 (1.11%) samples were found to be contaminated with Salmonella spp., S. typhimurium, S. enteritidis and other species of Salmonella, respectively. PCR results showed that invA, rfbJ, fliC and spv were the detected virulence genes in S. typhimurium and S. enteritidis positive samples. To the authors’ knowledge, the present study is the first prevalence report of virulence genes of S. typhimurium and S. enteritidis isolated from ruminant milk and traditional and commercial dairy products in Iran.

Keywords: Salmonella typhimurium, Salmonella enteritidis, virulence genes, ruminant milk, dairy products

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Authors: Darnetty Baharuddin Salleh

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Fusarium ear rot disease is one of the most important diseases of maize and not only causes significant losses but also produced harmful mycotoxins to animals and humans. A total of 141 strains of Fusarium species were isolated from maize plants showing typical ear rot symptoms in Indonesia, and Malaysia by using the semi-selective medium (peptone pentachloronitrobenzene agar, PPA). These strains were identified morphologically. For strains in Gibberella fujikuroi species complex (Gfsc), the identification was continued by using biological identification. Three species of Fusarium were morphologically identified as Fusarium in Gibberella species complex (105 strains, 74.5%), F. verticillioides (78 strains), F. proliferatum (24 strains) and F. subglutinans (3 strains) and five species from other section (36 strains, 25.5%), F. graminearum (14 strains), F. oxysporum (8 strains), F. solani ( 1 strain), and F. semitectum (13 strains). Out of 105 Fusarium species in Gfsc, 63 strains were identified as MAT-1, 25 strains as MAT-2 and 17 strains could not be identified and in crosses with nine standard testers, three mating populations of Fusarium were identified as MP-A, G. moniliformis (68 strains, 64.76%), MP-D, G. intermedia (21 strains, 20%) and MP-E, G. subglutinans (3 strains, 2.9%), and 13 strains (12.38%) could not be identified. All trains biologically identified as MP-A, MP-D, and MP-E, were identified morphologically as F. verticillioides, F. proliferatum, and F. subglutinans, respectively. Thus, the results of this study indicated that identification based on biological identification were consistent with those of morphological identification. This is the first report on the presence of MP-A, MP-D, and MP-E on ear rot-infected maize in Indonesia; MP-A and MP-E in Malaysia.

Keywords: Fusarium, MAT-1, MAT-2, MP-A, MP-D, MP-E

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Authors: Renny Wulandari

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This study aims to determine how the influence of Non Performing Financing, Financing Deposit Ratio, Operating Expenses and Operating Revenue and Net Income Margin on the disclosure of financial risk in Sharia banks. To achieve these objectives conducted associative research method with data source in the form of secondary data that is annual report data with period 2013-2016. The population in this study is the sharia banking industry in Indonesia and who issued the annual financial statements. A method of sampling use probability sampling. Analysis in this research is with SEM-PLS. The result is Net Income Margin has a significant effect on financial risk disclosure while Non Performing Financing (NPF) Financing to Deposit Ratio (FDR), Operating Expenses and Operating Revenue (OEOR) have no effect on the disclosure of financial risk in sharia bank.

Keywords: Sharia banks, disclosure of risk financial, non performing financing, financing deposit ratio, operating expenses and operating revenue, net income margin

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Authors: Zahia Kabouche, Ouissem Gherboudj, Naima Boutaghane, Ahmed Kabouche, Laurence Voutquenne-Nazabadioko

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Chrysanthemum herbs (Asteraceae) are extensively used as food additives and in folk medicine. Anti-cancer, anti-human immunodeficiency virus type 1 (HIV-1), anti-inflammatory, antinociceptive and antiproliferative activities as well as antioxidant effects have been reported for Chrysanthemum species. We report the isolation and identification of flavonoids and new and known terpenoids from the endemic species, C. macrocarpum and C. deserticolum “guertoufa”, used in Algerian Sahara as tea drinks and in “couscous” and soups “Chorba”. Structures of the isolated compounds were established by 1-D and 2-D homo and hetero-nuclear NMR (1H, 13C, COSY, HSQC, HMBC, and NOESY), mass spectrometry, UV and comparison with literature data. C. deserticolum extracts were tested by four methods to identify the antioxidant activity namely, ABTS•+, DPPH• scavenging, CUPRAC and ferrous-ions chelating activity methods. Anti-inflammatory, antinociceptive, antiproliferative and antioxidant activities of C. macrocarpum extracts and isolated compounds are also reported here.

Keywords: Chrysanthemum macrocarpum, C. deserticolum, flavonoids, terpenoids, antioxidant, anti-inflammatory, anti-proliferative

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Authors: Y. S. Baraya, B. Umar, A. Aliyu, A. A. Raji, K. A. N. Esievo

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This study was performed to determine the presence of anaemia in randomly selected apparently healthy camels (Camelus dromedarius) brought for slaughter at the Sokoto metropolitan abattoir, Sokoto State, Nigeria. The camels were derived from both sexes, different age groups, functional usages and kept at various localities within and outside Sokoto town. In the study area, studies involving camels were limited in particular the emphasis on the anaemic status of camels brought daily for human consumption. A total of eighty (80) blood samples were collected once a week from these camels within the period of eight (8) weeks to investigate the haematological variations especially packed cell volume (PCV). The PCV analysis revealed anaemia in more than fifty (50) % of the camels studied. However, the actual cause of the anaemia was not investigated but could be caused by infectious agent like protozoan parasite Trypanosoma specie and non-infectious cause such as nutritional deficiency. The PCV examination as a simple, inexpensive and reliable procedure could be part of the routine ante-mortem assessment to evaluate camels for the existence of anaemia since many of the causes of anaemia besides being affecting the meat quality could also be of zoonotic significance.

Keywords: anaemia, camels, packed cell volume, Sokoto abattoir

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Authors: Amlan Datta

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Dengue is an arboviral, vector borne infection, quite prevalent in tropical countries such as India. Approximately, 1 to 25% of cases may give rise to neurological complication, such as, seizure, delirium, Guillian-Barre syndrome (GBS), multiple cranial nerve palsies, intracranial thrombosis, stroke-like presentations, to name a few. Dengue fever, as an antecedent to GBS is uncommon, especially in adults.Here, we report a case about a middle aged lady who presented with an acute onset areflexic ascending type of polyradiculoneuropathy along with bilateral lower motor neuron type of facial nerve palsy, as well as abducens and motor component of trigeminal (V3) weakness. Her respiratory and neck muscles were spared. She had an established episode of dengue fever (NS1 and dengue IgM positive) 7 days prior to the weakness. Nerve conduction study revealed a demyelinating polyradiculopathy of both lower limbs and cerebrospinal fluid examination showed albuminocytological dissociation. She was treated with 5 days of intravenous immunoglobulin (IVIg), following which her limb weakness improved considerably. This case highlights GBS as a potential complication following dengue fever.

Keywords: areflexic, demyelinating, dengue, polyradiculoneuropathy

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Authors: Nancy Di Tunnariello, Jenna L. Currie-Mueller

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Totalistic organizations include organizations that operate by playing a prominent role in the life of its members through embedding values and practices. The Church of Scientology (CoS) is an example of a religious totalistic organization and has recently garnered attention because of the questionable treatment of members by those with authority, particularly when members try to leave the Church. The purpose of this study was to analyze exit communication and evaluate the task and relational messages discussed on online discussion boards for individuals with a previous or current connection to the totalistic CoS. Using organizational exit phases and interaction process analysis (IPA), researchers coded 30 boards consisting of 14,179 thought units from the Exscn.net website. Findings report all stages of exit were present, and post-exit surfaced most often. Posts indicated more tasks than relational messages, where individuals mainly provided orientation/information. After a discussion of the study’s contributions, limitations and directions for future research are explained.

Keywords: Bales' IPA, organizational exit, relational messages, scientology, task messages, totalistic organizations

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Authors: Kgantsi B. T., Ochwelwang A. R., Mathuthu M., Jegede O. A.

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Anthropogenic activities near water bodies contribute to poor water quality, which degrades the condition of the biota and elevates the risk to human health. The Vaal River is essential in supplying Gauteng and neighboring regions of South Africa with portable water for a variety of consumers and industries. Consequently, it is necessary to monitor and assess the radioactive risk in relation to the river's water quality. This study used an inductive coupled plasma mass spectrometer (ICPMS) to analyze the radionuclide activity concentration in the Vaal River, South Africa. Along with thorium and potassium, the total uranium concentration was calculated using the isotopic content of uranium. The elemental concentration of ²³⁸U, ²³⁵U, ²³⁴U, ²³²Th, and 40K were translated into activity concentrations. To assess the water safety for all users and consumers, all values were compared to world average activity concentrations 35, 30, and 400 Bqkg⁻¹ for ²³⁸U, ²³⁴Th, and ⁴⁰K, respectively, according to the UNSCEAR report. The results will serve as a database for further monitoring and evaluation of the radionuclide from the river, taking cognisance of potential health hazards.

Keywords: Val Rivers, ICPMS, uranium, risks

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Authors: Andrew T. Hendrickson, Liven De Marez, Marijn Martens, Gytha Muller, Tudor Paisa, Koen Ponnet, Catherine Schweizer, Megan Van Meer, Mariek Vanden Abeele

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Quantifying and understanding the myriad ways people use their phones and how that impacts their relationships, cognitive abilities, mental health, and well-being is increasingly important in our phone-centric society. However, most studies on the patterns of phone use have focused on theory-driven tests of specific usage hypotheses using self-report questionnaires or analyses of smaller datasets. In this work we present a series of analyses from a large corpus of over 3000 users that combine data-driven and theory-driven analyses to identify reliable smartphone usage patterns and clusters of similar users. Furthermore, we compare the stability of user clusters across user- and system-initiated sessions, as well as during the hypothesized ritualized behavior times directly before and after sleeping. Our results indicate support for some hypothesized usage patterns but present a more complete and nuanced view of how people use smartphones.

Keywords: data mining, experience sampling, smartphone usage, health and well being

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Authors: Unity Nkateng

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New forms of academic writing such as apprenticeship genres are developing in the field of applied linguistics. However, these perspectives have not adequately addressed the issue of social work students in Botswana. The paper addresses the issue of academic writing with special attention to the types of documents written by University of Botswana (UB) social work students on their fieldwork placement. The research method for this study combines two major research tools in the qualitative inquiry which are text analysis and interviews in order to investigate the context in which the texts are produced. 12 students were consulted and gave their consent for the study. 26 case reports were collected from the Department of Social work at the University of Botswana. The findings show that the case reports students write during their fieldwork placements have 6 moves, which focus on the clients’ story and describe what the students have done and achieved. The significance is that the discrepancy between professional writing and students writing raise questions about the extent to which students are being prepared for professional writing. Students have indicated that their academic writing varies according to the preferences of individual lecturers rather than the requirement of the work situation.

Keywords: apprenticeship genres, client's voice, material processes, relational possesive processes

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Authors: Mingxi Xiao

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This case study focused on a bilingual child named Emma and her play. Emma was a four-year-old girl born in Australia while her parents were both Chinese. Emma could speak fluent English, while her Mandarin was not as good as her spoken English. With the research question to figure out whether creative play had an impact on children’s bilingualism, this case study mainly used the anecdotes method to observe Emma’s play and this report presented five observations of Emma, describing detailed information about her play and recording her language use. Based on Emma’s interests and daily activities, this case study chose her creative play for observation, which incorporates a whole range of activities from dancing to drawing, as well as playing instruments. From the five observations, it could be seen that Emma often mixed languages to help her express her meaning. It could be seen that Emma made an effort to use her bilingualism in her creative play. In other words, play encouraged Emma to use the two languages. In conclusion, the observations with Emma showed that although her Mandarin was not good enough, she displayed confidence in speaking both languages and had gradually shifted from mixing languages to code-switching. Recommendations were provided to support Emma’s bilingual abilities for further development in the end.

Keywords: bilingual, case study, code-switching, creative play, early childhood

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Authors: Saleem Rao, Mohammed Al-Ghadeer, Archan Banerjee, Hossein Fariborzi

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Materials imperfection, particularly two-level-system (TLS) defects in planer superconducting quantum circuits, contributes significantly to decoherence, ultimately limiting the performance of quantum computation and sensing. Oxides at air interfaces are among the host of TLS, and different material has been used to reduce TLS losses. Passivation with an inorganic layer is not an option to reduce these interface oxides; however, they can be etched away, but their regrowth remains a problem. Here, we report the chemisorption of molecular self-assembled monolayers (SAMs) at air interfaces of superconducting co-planer waveguide (CPW) resonators that suppress the regrowth of oxides and also modify the dielectric constant of the interface. With SAMs, we observed sustained order of magnitude improvement in quality factor -better than oxide etched interfaces. Quality factor measurements at millikelvin temperature and at single photon, XPS data, and TEM images of SAM passivated air interface sustenance our claim. Compatibility of SAM with micro-/nano-fabrication processes opens new ways to improve the coherence time in cQED.

Keywords: superconducting circuits, quality-factor, self-assembled monolayer, coherence

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Authors: Christine Myunghee Ahn, Sung Eun Baek, Sun Young Park

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The purpose of this study was to evaluate the cross-cultural validity of the Korean version of the Behavioral Assessment System for Children 2nd Edition, Parent Rating Scales - Adolescent Form (K BASC-2, PRS-A). The 150-item K BASC-2, PRS-A questionnaire was administered to a total of 690 Korean parents or caregivers (N=690) of adolescent children in middle school and high school. Results from the confirmatory and exploratory factor analyses indicate that the K BASC-2, PRS-A yielded a 3-factor solution similar to the factor structure found in the original version of the BASC-2. The internal consistencies using the Cronbach’s alpha of the composite scale scores were in the .92~ .98 range. The overall reliability and validity of the K BASC-2, PRS-A seem adequate. Structural equation modeling was used to verify the theoretical relationship among the scales of Adaptability, Withdrawal, Somatization, Depression, and Anxiety, to render additional support for internal validity. Other relevant findings, practical implications regarding the use of the KBASC-2, PRS-A and suggestions for future research are discussed.

Keywords: behavioral assessment system, cross-cultural validity, parent report, screening

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Authors: Chen Zhang, Fengxue Xin, Jianzhong He

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A unique Clostridium beijerinckii species strain BGS1 was obtained from grass land samples, which is capable of producing 8.43g/L butanol and 3.21 isopropanol from 60g/L glucose while generating 4.68g/L volatile fatty acids (VFAs) from 30g/L xylan. The concentration of isopropanol produced by culture BGS1 is ~15% higher than previously reported wild-type Clostridium beijerinckii under similar conditions. Compared to traditional Acetone-Butanol-Ethanol (ABE) fermentation species, culture BGS1 only generates negligible amount of ethanol and acetone, but produces butanol and isopropanol as biosolvent end-products which are pure alcohols and more economical than ABE. More importantly, culture BGS1 can consume acetone to produce isopropanol, e.g., 1.84g/L isopropanol from 0.81g/L acetone in 60g/L glucose medium containing 6.15g/L acetone. The analysis of BGS1 draft genome annotated by RAST server demonstrates that no ethanol production is caused by the lack of pyruvate decarboxylase gene – related to ethanol production. In addition, an alcohol dehydrogenase (adhe gene) was found in BGS1 which could be a potential gene responsible for isopropanol-generation. This is the first report on Isopropanol-Butanol (IB) fermentation by wild-type Clostridium strain and its application for isopropanol and butanol production.

Keywords: acetone conversion, butanol, clostridium, isopropanol

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Authors: Vallejo Michael, Acuña Edgar, Roa Juan David, Peñuela Rosa, Parra Alejandra, Casallas Daniela, Rodriguez Sheyla

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Congenital Zika Virus Syndrome is an entity composed by a variety of birth defects presented in newborns that have been exposed to the Zika Virus during pregnancy. The syndrome characteristic features are severe microcephaly, cerebral tissue abnormalities, ophthalmological abnormalities such as uveitis and chorioretinitis, arthrogryposis, clubfoot deformity and muscular tone abnormalities. The confirmatory test is the Reverse transcription polymerase chain reaction (RT-PCR) associated to the physical findings. Here we present the case of a newborn with microcephaly whose mother presented a confirmed Zika Virus infection during the third trimester of pregnancy, despite of the evident findings and the history of Zika infection the RT-PCR in amniotic and cerebrospinal fluid of the newborn was negative. RT-PCR has demonstrated a low sensibility in samples with low viral loads, reason why, we propose a clinical diagnosis in patients with clinical history of Zika Virus infection during pregnancy accompanied by evident clinical manifestations of the child.

Keywords: congenital, Zika virus, microcephaly, reverse transcriptase polymerase chain reaction

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Authors: Mohammad Zahidul Islam Bhuiyan, Shanyong Wang, Scott William Sloan, Daichao Sheng

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Nowadays soil pressure transducers are widely used to measure the soil stress states in laboratory and field experiments. The soil pressure transducers, investigated here, are traditional diaphragm-type earth pressure cells (DEPC) based on strain gauge principle. It is found that the output of these sensors varies with the soil conditions as well as the position of a sensor. Therefore, it is highly recommended to calibrate the pressure sensors based on the similar conditions of their intended applications. The factory calibration coefficients of the EPCs are not reliable to use since they are normally calibrated by applying fluid (a special type of oil) pressure only over load sensing zone, which does not represent the actual field conditions. Thus, the calibration of these sensors is utmost important, and they play a pivotal role for assessing earth pressures precisely. In the present study, TML soil pressure sensor is used to compare its sensitivity under different calibration systems, for example, fluid calibration, and static load calibration with or without soil. The results report that the sensor provides higher sensitivity (more accurate results) under soil calibration system.

Keywords: calibration, soil pressure, earth pressure cell, sensitivity

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Authors: Japnoor Garcha, Andrew P. Smith, A. James

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There has been a significant increase in the prevalence and estimates of neurodevelopmental disorders, especially autism spectrum disorders, in the last decade. The literature has seen increasing research on understanding wellbeing and mental health. To understand the association and interaction of wellbeing and mental health with autism and ADHD, a survey was given to 560 secondary school students. The survey used the wellbeing process questionnaire, the autism spectrum quotient, the ADHD self-report scale, and the strengths and difficulties questionnaire. The analysis conducted using SPSS showed that there was a significant correlation between anxiety, depression, A.Q., and ADHD. Anxiety and depression were also significantly correlated with all wellbeing and SDQ variables. The regression analysis showed that anxiety was significantly associated with positive wellbeing, negative wellbeing, emotional problems, and prosocial behaviour, whereas depression was significantly associated with positive wellbeing, negative wellbeing, physical health, flourishing, conduct problems, emotional problems and peer problems.

Keywords: ADHD traits, anxiety, autistic traits, depression

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Authors: Nadezhda Kvatashidze

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The conceptual framework of International Financial Reporting Standards determines the basic principles of accounting. The said principles have multiple applications, with professional judgments being one of those. Recognition and assessment of the information contained in financial reporting, especially so the somewhat uncertain events and transactions and/or the ones regarding which there is no standard or interpretation are based on professional judgments. Professional judgments aim at the formulation of expert assumptions regarding the specifics of the circumstances and events to be entered into the report based on the conceptual framework terms and principles. Experts have to make a choice in favor of one of the aforesaid and simulate the situations applying multi-variant accounting estimates and judgment. In making the choice, one should consider all the factors, which may help represent the information in the best way possible. Professional judgment determines the relevance and faithful representation of the presented information, which makes it more useful for the existing and potential investors. In order to assess the prospected net cash flows, the information must be predictable and reliable. The publication contains critical analysis of the aforementioned problems. The fact that the International Financial Reporting Standards are developed continuously makes the issue all the more important and that is another point discussed in the study.

Keywords: conceptual framework, faithful representation, professional judgement, relevance

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Authors: Fouzia Mannan, Deepa Joshi

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Millions of Bangladeshis move from low-income agrarian villages to the country’s urban landscape with the hope to gain from the rapidly-growing middle-income urban, industrial future. However, the economic gains are mostly offset by new forms of extreme depravity, indignity, and inequality. Nonetheless, many scholars report unique gendered gains through migration - the rupture of traditional, entrenched inequalities by gender, providing women not only reliable incomes but also the opportunity to re-negotiate gendered roles, responsibilities and identities. In this study, we present the reflections of ten long-term urban migrant women in Dhaka city: of their gains, their losses as well as their aspirations for the future. Our findings show the incredibly high costs of a migration that is induced by desperate rural poverty. Further, we find that patriarchy persists - within the often 'kutcha' walls of urban low-income homes to the nature of so-called economic opportunities - in the constant intertwining of capitalism, globalization, and patriarchy. Caught in between, women have little choice but to cope with these new vulnerabilities by relying on the very norms and boundaries established by patriarchy and by recreating patriarchy to celebrate the (if) gains from displacement and migration.

Keywords: gender, internal migration, patriarchy, urbanization

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Authors: Xiaoyu Sun

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In recent years, the rapid development of Artificial Intelligence (AI) has extensively promoted medicine, pharmaceutical, and other related fields. The medical research and development of artificial intelligence by scientific and commercial organizations are on the fast track. The ethics review is one of the critical procedures of registration to get the products approved and launched. However, the SOPs for ethics review is not enough to guide the healthy and rapid development of artificial intelligence in healthcare in China. Ethical Review Measures for Biomedical Research Involving Human Beings was enacted by the National Health Commission of the People's Republic of China (NHC) on December 1st, 2016. However, from a legislative design perspective, it was neither updated timely nor in line with the trends of AI international development. Therefore, it was great that NHC published a consultation paper on the updated version on March 16th, 2021. Based on the most updated laws and regulations in the States and EU, and in-depth-interviewed 11 subject matter experts in China, including lawmakers, regulators, and key members of ethics review committees, heads of Regulatory Affairs in SaMD industry, and data scientists, several suggestions were proposed on top of the updated version. Although the new version indicated that the Ethics Review Committees need to be created by National, Provincial and individual institute levels, the review authorities of different levels were not clarified. The suggestion is that the precise scope of review authorities for each level should be identified based on Risk Analysis and Management Model, such as the complicated leading technology, gene editing, should be reviewed by National Ethics Review Committees, it will be the job of individual institute Ethics Review Committees to review and approve the clinical study with less risk such as an innovative cream to treat acne. Furthermore, to standardize the research and development of artificial intelligence in healthcare in the age of AI, more clear guidance should be given to data security in the layers of data, algorithm, and application in the process of ethics review. In addition, transparency and responsibility, as two of six principles in the Rome Call for AI Ethics, could be further strengthened in the updated version. It is the shared goal among all countries to manage well and develop AI to benefit human beings. Learned from the other countries who have more learning and experience, China could be one of the most advanced countries in artificial intelligence in healthcare.

Keywords: biomedical research involving human beings, data security, ethics committees, ethical review, medical artificial intelligence

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Authors: Xiaoxiao Zhao

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We report macroscopic evidence of the liquidlike nature of surface-tethered poly(dimethylsiloxane) (PDMS) brushes by studying their adhesion to ice. Whereas ice permanently detaches from solid surfaces when subjected to sufficient shear, commonly referred to as the material’s ice adhesion strength, adhered ice instead slides over PDMS brushes indefinitely. When additionally methylated, we observe a Couette-like flow of the PDMS brushes between the ice and silicon surface. PDMS brush ice adhesion displays shear-rate-dependent shear stress and rheological behavior reminiscent of liquids and is affected by ice velocity, temperature, and brush thickness, following scaling laws akin to liquid PDMS films. This liquidlike nature allows it to detach solely by self-weight, yielding an ice adhesion strength of 0.3 kPa, 1000 times less than low surface energy, perfluorinated monolayer. The methylated PDMS brushes also display omniphobicity, repelling all liquids essentially with vanishingly small contact angle hysteresis. Methylation results in significantly higher contact angles than previously reported, nonmethylated brushes, especially for polar liquids of both high and low surface tension.

Keywords: omniphobic, surface science, polymer brush, icephobic surface

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Authors: Batatunde Kolawole

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Documentary filmmaking stands as a distinctive medium within the cinematic realm, commanding a unique responsibility the portrayal of real-life events and subjects. This research delves into the profound ethical considerations and responsibilities that documentary filmmakers shoulder as they embark on the quest to unveil truth and weave compelling narratives. In the exploration, they embark on a comprehensive review of ethical frameworks and real-world case studies, illuminating the intricate web of challenges that documentarians confront. These challenges encompass an array of ethical intricacies, from securing informed consent to safeguarding privacy, maintaining unwavering objectivity, and sidestepping the snares of narrative manipulation when crafting stories from reality. Furthermore, they dissect the contemporary ethical terrain, acknowledging the emergence of novel dilemmas in the digital age, such as deepfakes and digital alterations. Through a meticulous analysis of ethical quandaries faced by distinguished documentary filmmakers and their strategies for ethical navigation, this study offers invaluable insights into the evolving role of documentaries in molding public discourse. They underscore the indispensable significance of transparency, integrity, and an indomitable commitment to encapsulating the intricacies of reality within the realm of ethical documentary filmmaking. In a world increasingly reliant on visual narratives, an understanding of the subtle ethical dimensions of documentary filmmaking holds relevance not only for those behind the camera but also for the diverse audiences who engage with and interpret the realities unveiled on screen. This research stands as a rigorous examination of the moral compass that steers this potent form of cinematic expression. It emphasizes the capacity of ethical documentary filmmaking to enlighten, challenge, and inspire, all while unwaveringly upholding the core principles of truthfulness and respect for the human subjects under scrutiny. Through this holistic analysis, they illuminate the enduring significance of upholding ethical integrity while uncovering the truths that shape our world. Ethical documentary filmmaking, as exemplified by "Rape" and countless other powerful narratives, serves as a testament to the enduring potential of cinema to inform, challenge, and drive meaningful societal discourse.

Keywords: filmmaking, documentary, human right, film

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Authors: Aradhna Pandarum

Abstract:

South Africa is experiencing an exponential growth of distributed solar PV installations. This is due to various factors with the predominant one being increasing electricity tariffs along with decreasing installation costs, resulting in attractive business cases to some end-users. Despite there being a variety of economic and environmental advantages associated with the installation of PV, their potential impact on distribution grids has yet to be thoroughly investigated. This is especially true since the locations of these units cannot be controlled by Network Service Providers (NSPs) and their output power is stochastic and non-dispatchable. This report details two case studies that were completed to determine the possible voltage and technical losses impact of increasing PV penetration in the Northern Cape of South Africa. Some major impacts considered for the simulations were ramping of PV generation due to intermittency caused by moving clouds, the size and overall hosting capacity and the location of the systems. The main finding is that the technical impact is different on a constrained feeder vs a non-constrained feeder. The acceptable PV penetration level is much lower for a constrained feeder than a non-constrained feeder, depending on where the systems are located.

Keywords: medium voltage networks, power system losses, power system voltage, solar photovoltaic

Procedia PDF Downloads 153

Authors: Thanawit Tongmai, Chatchawan Saewor

Abstract:

Learning management is very important for students’ development. To promote students’ potential, the teacher should design appropriate learning activity that brings their students potential out. Problem based learning has been using worldwide and it has presented numerous of success. This research aims to study third year students’ attitude and their achievement in scientific research course. To find the results, mix method was used to design research conduction. The researcher used PBL and reflection activity in the class. The students had to choose a topic, reviewed information, designed experimental, wrote academic report and presented their research by themselves. The researcher was only a facilitator. Reflection activity was used to progressing and consulting their research. The data was collected along with research conduction by questionnaire and test, including attitude, opinion and their achievement. The result of this study showed that 74.71% from all of students (n = 87) benefited from PBL and reflection activity, while 25.19% were just satisfied. 100% of students had a positive reflection toward PBL activity and they believed that PBL was the best pedagogy method for scientific research course. The achievements of these students were higher than the previous study (P < 0.05). The student’s learning achievement, A, B+ and B, was 48.28, 28.74 and 22.98% respectively. Therefore, it can conclude that PBL activity is appropriate for scientific research course and it can also promote student’s achievement.

Keywords: reflection, attitude, learning, achievement, PBL

Procedia PDF Downloads 281

Authors: T. H. N. Nguyen, A. Khodan, M. Amamra, J-V. Vignes, A. Kanaev

Abstract:

The ultraporous nanofibrous alumina (NOA, Al2O3·nH2O) was synthesized by oxidation of laminated aluminium plates through a liquid mercury-silver layer in a humid atmosphere ~80% at 25°C. The material has an extremely high purity (99%), porosity (90%) and specific area (300 m2/g). The subsequent annealing of raw NOA permits obtaining pure transition phase (γ and θ) nanostructured materials. In this combination, we report on chemical, structural and phase transformations of pure and modified NOA by an impregnation of trimethylethoxysilane (TMES) and tetraethoxysilane (TEOS) during thermal annealing in the temperature range between 20 and 1650°C. The mass density, specific area, average diameter and specific area are analysed. The 3D model of pure NOA monoliths and silica modified NOA is proposed, which successfully describes the evolution of specific area, mass density and phase transformations. Activation energies of the mass transport in two regimes of surface diffusion and bulk sintering were obtained based on this model. We conclude about a common origin of modifications of the NOA morphology, chemical composition and phase transition.

Keywords: nanostructured materials, alumina (Al₂O₃), morphology, phase transitions

Procedia PDF Downloads 377

Authors: M. V. Shivaani, P. K. Jain, Surendra S. Yadav

Abstract:

Worldwide regulators, practitioners and researchers view risk-disclosure as one of the most important steps that will promote corporate accountability and transparency. Recognizing this growing significance of risk disclosures, the paper first develops a risk disclosure index. Covering 69 risk items/themes, this index is developed by employing thematic content analysis and encompasses three attributes of disclosure: namely, nature (qualitative or quantitative), time horizon (backward-looking or forward-looking) and tone (no impact, positive impact or negative impact). As the focus of study is on substantive rather than symbolic disclosure, content analysis has been carried out manually. The study is based on non-financial companies of Nifty500 index and covers a ten year period from April 1, 2005 to March 31, 2015, thus yielding 3,872 annual reports for analysis. The analysis reveals that (on an average) only about 14% of risk items (i.e. about 10 out 69 risk items studied) are being disclosed by Indian companies. Risk items that are frequently disclosed are mostly macroeconomic in nature and their disclosures tend to be qualitative, forward-looking and conveying both positive and negative aspects of the concerned risk. The second objective of the paper is to gauge the factors that affect the level of disclosures in annual reports. Given the panel nature of data, and possible endogeneity amongst variables, Diff-GMM regression has been applied. The results indicate that age and size of firms have a significant positive impact on disclosure quality, whereas growth rate does not have a significant impact. Further, post-recession period (2009-2015) has witnessed significant improvement in quality of disclosures. In terms of corporate governance variables, board size, board independence, CEO duality, presence of CRO and constitution of risk management committee appear to be significant factors in determining the quality of risk disclosures. It is noteworthy that the study contributes to literature by putting forth a variant to existing disclosure indices that not only captures the quantity but also the quality of disclosures (in terms of semantic attributes). Also, the study is a first of its kind attempt in a prominent emerging market i.e. India. Therefore, this study is expected to facilitate regulators in mandating and regulating risk disclosures and companies in their endeavor to reduce information asymmetry.

Keywords: risk disclosure, voluntary disclosures, corporate governance, Diff-GMM

Procedia PDF Downloads 162