Search results for: ethical investment instruments
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3115

Search results for: ethical investment instruments

1855 A Literature Review on the Role of Local Potential for Creative Industries

Authors: Maya Irjayanti

Abstract:

Local creativity utilization has been a strategic investment to be expanded as a creative industry due to its significant contribution to the national gross domestic product. Many developed and developing countries look toward creative industries as an agenda for the economic growth. This study aims to identify the role of local potential for creative industries from various empirical studies. The method performed in this study will involve a peer-reviewed journal articles and conference papers review addressing local potential and creative industries. The literature review analysis will include several steps: material collection, descriptive analysis, category selection, and material evaluation. Finally, the outcome expected provides a creative industries clustering based on the local potential of various nations. In addition, the finding of this study will be used as future research reference to explore a particular area with well-known aspects of local potential for creative industry products.

Keywords: business, creativity, local potential, local wisdom

Procedia PDF Downloads 386
1854 US Airlines Performance and Its Connection with Service Quality

Authors: Nicole Kalemba, Fernando Campa-Planas, Ana-Beatriz Hernández-Lara, Maria Victória Sánchez-Rebull

Abstract:

The purpose of this paper is to determine the effects of service quality on US airlines’ economic performance. In order to cover this goal, it has been considered four different indexes of service quality in the air transportation industry, and also two indicators of economic performance, revenues and return on investment (ROI). Data from American airline companies over a period that covers from 2006 to 2013 have been used in order to determine if airlines’ profitability increases when service quality improves. Considering the effects on airlines’ profitability, the results confirm the positive and significant influence of service quality on the ROI of the companies in our study. Meanwhile, a non-significant effect was found for airline revenues related to quality. No previous research in this area has been done and these findings could encourage airline companies to invest in quality as far as this policy can have a return on their profitability.

Keywords: airlines, economic performance, key performance indicators, quality

Procedia PDF Downloads 473
1853 Real-Time Mine Safety System with the Internet of Things

Authors: Şakir Bingöl, Bayram İslamoğlu, Ebubekir Furkan Tepeli, Fatih Mehmet Karakule, Fatih Küçük, Merve Sena Arpacık, Mustafa Taha Kabar, Muhammet Metin Molak, Osman Emre Turan, Ömer Faruk Yesir, Sıla İnanır

Abstract:

This study introduces an IoT-based real-time safety system for mining, addressing global safety challenges. The wearable device, seamlessly integrated into miners' jackets, employs LoRa technology for communication and offers real-time monitoring of vital health and environmental data. Unique features include an LCD panel for immediate information display and sound-based location tracking for emergency response. The methodology involves sensor integration, data transmission, and ethical testing. Validation confirms the system's effectiveness in diverse mining scenarios. The study calls for ongoing research to adapt the system to different mining contexts, emphasizing its potential to significantly enhance safety standards in the industry.

Keywords: mining safety, internet of things, wearable technology, LoRa, RFID tracking, real-time safety system, safety alerts, safety measures

Procedia PDF Downloads 63
1852 Evaluating the Cost of Quality: A Case Study of a South African Foundry Business

Authors: Chipo Mugova, Zuko Mjobo

Abstract:

The aim of this study was to evaluate the cost of quality (COQ) at a local foundry business to identify the contribution of its units and processes to quality costs within the foundry’s operations. The foundry selected for detailed case study is one of major businesses that have been targeted by the government to produce components for building and re-furbishing wagons and trains. The study aimed at identifying areas in the foundry’s processes in which investment needs to be made to reduce quality costs. This is in alignment with government’s vision of promoting local business to support local markets leading to creation of jobs, and hence reduction of unemployment rate in South Africa. The methodology adopted used cost of quality models. Results from the study indicated that internal failure costs were significantly higher than all other cost of quality categories, taking more than 60% of the business’s income.

Keywords: appraisal costs, cost of quality, failure costs, local content, prevention costs

Procedia PDF Downloads 341
1851 Investigating the Relationship Between Iranian EFL Teachers’ Motivation, Creativity and Job Stress

Authors: Mehrab Karimian

Abstract:

The present study was designed to find the relationship between Iranian teachers' motivation, their creativity and their job stress. To achieve such goals, 101 EFL teachers, through convenient sampling from different institutes of Shiraz and Fasa, took part in this study. The researcher utilized three instruments, including the Motivation to Teach Questionnaire (MTQ), the Teacher Creativity Questionnaire, and the Job Stress Questionnaire. By running the Pearson correlation coefficient, the findings emphasized that there was a statistically significant positive relationship between Iranian EFL teachers' motivation and their creativity. Moreover, the finding of this study revealed that there was a statistically significant positive relationship between Iranian EFL teachers' motivation and their job stress. Also, according to the results of this study, there was no statistically significant relationship between Iranian EFL teachers' creativity and their job stress. Besides, by utilizing multiple regression analyses, the finding highlighted that just teachers' creativity was able to strongly predict the variance in teachers' motivation. Each of the other variables, namely gender, teachers' job stress, and years of teaching experience individually and collectively, did not predict teachers' motivation. The pedagogical implications of the findings are thoroughly presented.

Keywords: creativity, job stress, gender, years of teaching experience

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1850 Methodology of Islamic Economics: Scope and Prospects

Authors: Ahmad Abdulkadir Ibrahim

Abstract:

Observation of the methodology of Islamic economics laid down for the methods and instruments of analysis and even some of its basic assumptions in the modern world; is a matter that is of paramount importance. There is a need to examine the implications of different suggested definitions of Islamic economics, exploring its scope and attempting to outline its methodology. This paper attempts to deal with the definition of Islamic economics, its methodology, and its scope. It will outline the main methodological problem by addressing the question of whether Islamic economics calls for a methodology of its own or as an expanded economics. It also aims at drawing the attention of economists in the modern world to the obligation and consideration of the methodology of Islamic economics. The methodology adopted in this research is library research through the consultation of relevant literature, which focuses on the thematic study of the subject matter. This is followed by an analysis and discussion of the contents of the materials used. It is concluded that there is a certain degree of inconsistency in the way assumptions are incorporated that perhaps are alien to Islamic economics. The paper also observed that there is a difference between Islamic economists and other (conventional) economists in the profession. An important conclusion is that Islamic economists need to rethink what economics is all about and whether we really have to create an alternative to economics in the form of Islamic economics or simply have an Islamic perspective of the same discipline.

Keywords: methodology, Islamic economics, conventional economics, Muslim economists, framework, knowledge

Procedia PDF Downloads 128
1849 The Role of Artificial Intelligence on Interior Space in College of Architecture and Design

Authors: Saif M. M. Obeidat

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This research investigates the impact of artificial intelligence (AI) on interior spaces within a college of Architecture and Design. Employing a qualitative approach, the study conducts in-depth interviews and reviews AI-integrated design projects within the academic setting. The key objectives include assessing AI integration in design processes, examining the influence of AI on user experience, exploring its role in architectural innovation, identifying challenges, and assessing educational implications. The study aims to provide a comprehensive understanding of AI's role in shaping interior spaces within academia. It anticipates improved efficiency in design processes, positive user feedback on functionality and experiences, the emergence of innovative design solutions, and the identification of challenges like ethical considerations and technical limitations. Additionally, the research expects insights into how educational programs may need to adapt to incorporate AI knowledge and skills, ensuring students are well-prepared for the evolving landscape of architecture and design practice. By addressing these objectives, the research contributes valuable insights into the evolving relationship between technology and the field of architecture, particularly within educational contexts.

Keywords: interior design, artificial intelligence, academic settings, technology, education

Procedia PDF Downloads 94
1848 Bank's Role in Economic Growth: Case of Africa

Authors: S. Khalifa, R. Chkoundali

Abstract:

The specific role of banks in economic development varies, depending on scope. Firstly, the participation of banks in economic development focus around providing credit and services to generate revenues, which are then invested back into a local, national or international community. The specific roles banks play in the economic development of a small community differ from the role banks play in national or international economic development. Although the role can vary, factors such as access to credit and bank investment policies or practices remain constant, no matter the scope of economic development. This paper provides an overview of the economic situation of Africa and its short-term outlook. He referred to the progress made in the implementation of the Medium-Term Strategy (2008-2012) and some major achievements of the Bank, as the speed and flexibility with which she responded to the oil crisis, food and financial.

Keywords: economic growth, bank, Africa, economic development

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1847 The Governance of Islamic Banks in Morocco: Meaning, Strategic Vision and Purposes Attributed to the Governance System

Authors: Lalla Nezha Lakmiti, Abdelkahar Zahid

Abstract:

Due to the setbacks on the international scene and the wave of cacophonic financial scandals affecting large international groups, the new Islamic finance industry is not immune despite its initial resistance. The purpose of this paper is to understand and analyze the meaning of the Corporate Governance (CG) concept in Moroccan Islamic banking systems with specific reference to their institutions. The research objective is to identify also the path taken and adopted by these banks recently set up in Morocco. The foundation is rooted in shari'a, in particular, no stakeholder (the shareholding approach) must be harmed, and the ethical value is reflected into these parties’ behavior. We chose a qualitative method, semi-structured interviews where six managers provided answers about their banking systems. Since these respondents held a senior position (directors) within their organizations, it is felt that they are well placed and have the necessary knowledge to provide us with information to answer the questions asked. The results identified the orientation of participating banks and assessing how governance works, while determining which party is fovoured: shareholders, stakeholders or both. This study discusses the favorable condition to the harmonization of the regulations and therefore a better integration between Islamic finance and conventional ones in the economic context of Morocco.

Keywords: corporate governance, Islamic Banks, stakeholders, shareholders

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1846 Diagnosis of Alzheimer Diseases in Early Step Using Support Vector Machine (SVM)

Authors: Amira Ben Rabeh, Faouzi Benzarti, Hamid Amiri, Mouna Bouaziz

Abstract:

Alzheimer is a disease that affects the brain. It causes degeneration of nerve cells (neurons) and in particular cells involved in memory and intellectual functions. Early diagnosis of Alzheimer Diseases (AD) raises ethical questions, since there is, at present, no cure to offer to patients and medicines from therapeutic trials appear to slow the progression of the disease as moderate, accompanying side effects sometimes severe. In this context, analysis of medical images became, for clinical applications, an essential tool because it provides effective assistance both at diagnosis therapeutic follow-up. Computer Assisted Diagnostic systems (CAD) is one of the possible solutions to efficiently manage these images. In our work; we proposed an application to detect Alzheimer’s diseases. For detecting the disease in early stage we used the three sections: frontal to extract the Hippocampus (H), Sagittal to analysis the Corpus Callosum (CC) and axial to work with the variation features of the Cortex(C). Our method of classification is based on Support Vector Machine (SVM). The proposed system yields a 90.66% accuracy in the early diagnosis of the AD.

Keywords: Alzheimer Diseases (AD), Computer Assisted Diagnostic(CAD), hippocampus, Corpus Callosum (CC), cortex, Support Vector Machine (SVM)

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1845 The Need for Selective Credit Policy Implementation: Case of Croatia

Authors: Drago Jakovcevic, Mihovil Andelinovic, Igor Husak

Abstract:

The aim of this paper is to explore the economic circumstances in which the selective credit policy, the least used instrument of four types of instruments on disposal to central banks, should be used. The most significant example includes the use of selective credit policies in response to the emergence of the global financial crisis by the FED. Specifics of the potential use of selective credit policies as the instigator of economic growth in Croatia, a small open economy, are determined by high euroization of financial system, fixed exchange rate and long-term trend growth of external debt that is related to the need to maintain high levels of foreign reserves. In such conditions, the classic forms of selective credit policies are unsuitable for the introduction. Several alternative approaches to implement selective credit policies are examined in this paper. Also, thorough analysis of distribution of selective monetary policy loans among economic sectors in Croatia is conducted in order to minimize the risk of investing funds and maximize the return, in order to influence the GDP growth.

Keywords: global crisis, selective credit policy, small open economy, Croatia

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1844 Quick Covering Machine for Grain Drying Pavement

Authors: Fatima S. Rodriguez, Victorino T. Taylan, Manolito C. Bulaong, Helen F. Gavino, Vitaliana U. Malamug

Abstract:

In sundrying, the quality of the grains are greatly reduced when paddy grains were caught by the rain unsacked and unstored resulting to reduced profit. The objectives of this study were to design and fabricate a quick covering machine for grain drying pavement to test and evaluate the operating characteristics of the machine according to its deployment speed, recovery speed, deployment time, recovery time, power consumption, aesthetics of laminated sack, conducting partial budget, and cost curve analysis. The machine was able to cover the grains in a 12.8 m x 22.5 m grain drying pavement at an average time of 17.13 s. It consumed 0 .53 W-hr for the deployment and recovery of the cover. The machine entailed an investment cost of $1,344.40 and an annual cost charge of $647.32. Moreover, the savings per year using the quick covering machine was $101.83.

Keywords: quick, covering machine, grain, drying pavement

Procedia PDF Downloads 373
1843 Improving Internal Efficiency of Local Universities and Colleges: Asseessing the Impact of the 085 Project in Shanghai

Authors: Qing Hui Wang, You Lin Fang, Min Chen

Abstract:

In 2003 the percentage of students in Shanghai taking part in tertiary education reached 53% of the age cohort, which is at the universal level according to Trow's typology. This achievement led to a conscientious effort by the government to improve internal efficiency of local universities and colleges through a series of programs, the most important of which is the 085 Project. This paper considers the effects of the 085 Project- the 5 initiatives launched in 2008 on increasing the investment to improve institutional overall visibilities, teaching excellence, knowledge innovation, faculty development as well as internationalization. Using the approach of ERC (a theory of equality, reciprocity, and competition) model, it was found that the initiatives helped the lower tier universities and colleges make full play in the aspects of strategic planning and identifying themselves. It was also found that the rate of growth of social resources for universities as a whole increased more quickly after the implementation of the 085 Project.

Keywords: 085 Project, impact, internal efficiency, local universities and colleges

Procedia PDF Downloads 468
1842 Major Factors That Enhance Economic Growth in South Africa: A Re-Examination Using a Vector Error Correction Mechanism

Authors: Temitope L. A. Leshoro

Abstract:

This study explored several variables that enhance economic growth in South Africa, based on different growth theories while using the vector error correction model (VECM) technique. The impacts and contributions of each of these variables on GDP in South Africa were investigated. The motivation for this study was as a result of the weak economic growth that the country has been experiencing lately, as well as the continuous increase in unemployment rate and deteriorating health care system. Annual data spanning over the period 1974 to 2013 was employed. The results showed that the major determinants of GDP are trade openness, government spending, and health indicator; as these variables are not only economically significant but also statistically significant in explaining the changes in GDP in South Africa. Policy recommendations for economic growth enhancement are suggested based on the findings of this study.

Keywords: economic growth, GDP, investment, health indicator, VECM

Procedia PDF Downloads 276
1841 Fractal: Formative Reflective Assessment and Critical Thinking in Learning

Authors: Yannis Stavrakakis, Damian Gordon

Abstract:

Critical Thinking and Reflective Practice are two vital skills that students undertaking postgraduate studies should ideally possess. To help students develop and enhance these skills, this research developed several authentic activities to be undertaken as part of a module that is delivered early in a taught MSc to enhance these skills. One of the challenges of these topics is that they are somewhat ill-defined in terms of precisely what they mean, and also, there is no clear route to operationalizing the teaching of these skills. This research focuses on identifying suitable models of these skills and delivering them in a manner that is both clear and highly motivating. To achieve this, a class of 22 Master's students was divided into two groups, one was provided with a presentation and checklist about critical thinking skills, and the other group was given the same materials on the reflective practice process. The groups were given two scenarios each to analyze using their respective checklists and were asked to present their outcomes to each other and give peer review. The results were coded and compared, and key differences were noted, including the fact that the Critical Thinking outcomes were more future-focused, and the Reflective Practice outcomes were more past-focused and present-focused, as well as the fact that the Reflective Practice process generated a significantly wider range of perspectives on the scenarios.

Keywords: critical thinking, ethical scenarios, formative assessment, reflective practice

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1840 Structural Rehabilitation, Retrofitting and Strengthening of Reinforced Concrete Structures

Authors: Manish Kumar

Abstract:

Reinforced cement concrete is getting extensively used for construction of different type of structures for the last one century. During this period, we have constructed many structures like buildings, bridges, industrial structures, pavement, water tanks etc. using this construction material. These structures have been created with huge investment of resources. It is essential to maintain those structures in functional condition. Since deterioration in RCC Structures is a common and natural phenomenon it is required to have a detailed plan, methodology for structural repair and rehabilitation shall be in place for dealing such issues. It is important to know exact reason of distress, type of distress and correct method of repair concrete structures. The different methods of repair are described in paper according to distress category which can be refereed for repair. Major finding of the study is that to protect our structure we need to have maintenance frequency and correct material to be chosen for repair. Also workmanship during repair needs to be taken utmost care for quality repair.

Keywords: deterioration, functional condition, reinforced cement concrete, resources

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1839 Sliding Mode Control and Its Application in Custom Power Device: A Comprehensive Overview

Authors: Pankaj Negi

Abstract:

Nowadays the demand for receiving the high quality electrical energy is being increasing as consumer wants not only reliable but also quality power. Custom power instruments are of the most well-known compensators of power quality in distributed network. This paper present a comprehensive review of compensating custom power devices mainly DSTATCOM (distribution static compensator),DVR (dynamic voltage restorer), and UPQC (unified power quality compensator) and also deals with sliding mode control and its applications to custom power devices. The sliding mode control strategy provides robustness to custom power device and enhances the dynamic response for compensating voltage sag, swell, voltage flicker, and voltage harmonics. The aim of this paper is to provide a broad perspective on the status of compensating devices in electric power distribution system and sliding mode control strategies to researchers and application engineers who are dealing with power quality and stability issues.

Keywords: active power filters(APF), custom power device(CPD), DSTATCOM, DVR, UPQC, sliding mode control (SMC), power quality

Procedia PDF Downloads 439
1838 Comparing the Experimental Thermal Conductivity Results Using Transient Methods

Authors: Sofia Mylona, Dale Hume

Abstract:

The main scope of this work is to compare the experimental thermal conductivity results of fluids between devices using transient techniques. A range of different liquids within a range of viscosities was measured with two or more devices, and the results were compared between the different methods and the reference equations wherever it was available. The liquids selected are the most commonly used in academic or industrial laboratories to calibrate their thermal conductivity instruments having a variety of thermal conductivity, viscosity, and density. Three transient methods (Transient Hot Wire, Transient Plane Source, and Transient Line Source) were compared for the thermal conductivity measurements taken by using them. These methods have been chosen as the most accurate and because they all follow the same idea; as a function of the logarithm of time, the thermal conductivity is calculated from the slope of a plot of sensor temperature rise. For all measurements, the selected temperature range was at the atmospheric level from 10 to 40 ° C. Our results are coming with an agreement with the objections of several scientists over the reliability of the results of a few popular devices. The observation was surprising that the device used in many laboratories for fast measurements of liquid thermal conductivity display deviations of 500 percent which can be very poorly reproduced.

Keywords: accurate data, liquids, thermal conductivity, transient methods.

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1837 Multi-Period Supply Chain Design under Uncertainty

Authors: Amir Azaron

Abstract:

In this research, a stochastic programming approach is developed for designing supply chains with uncertain parameters. Demands and selling prices of products at markets are considered as the uncertain parameters. The proposed mathematical model will be multi-period two-stage stochastic programming, which takes into account the selection of retailer sites, suppliers, production levels, inventory levels, transportation modes to be used for shipping goods, and shipping quantities among the entities of the supply chain network. The objective function is to maximize the chain’s net present value. In order to maximize the chain’s NPV, the sum of first-stage investment costs on retailers, and the expected second-stage processing, inventory-holding and transportation costs should be kept as low as possible over multiple periods. The effects of supply uncertainty where suppliers are unreliable will also be investigated on the efficiency of the supply chain.

Keywords: supply chain management, stochastic programming, multiobjective programming, inventory control

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1836 The Learning Styles Approach to Math Instruction: Improving Math Achievement and Motivation among Low Achievers in Kuwaiti Elementary Schools

Authors: Eisa M. Al-Balhan, Mamdouh M. Soliman

Abstract:

This study introduced learning styles techniques into mathematics teaching to improve mathematics achievement and motivation among Kuwaiti fourth- and fifth-grade low achievers. The study consisted of two groups. The control group (N = 212) received traditional math tutoring based on a textbook and the tutor’s knowledge of math. The experimental group (N = 209) received math tutoring from instructors trained in the Learning Style™ approach. Three instruments were used: Motivation Scale towards Mathematics; Achievement in Mathematics Test; and the manual of learning style approach indicating the individual’s preferred learning style: AKV, AVK, KAV, KVA, VAK, or VKA. The participating teachers taught to the detected learning style of each student or group. The findings show significant improvement in achievement and motivation towards mathematics in the experimental group. The outcome offers information to variables affecting achievement and motivation towards mathematics and demonstrates the leading role of Kuwait in education within the region.

Keywords: elementary school, learning style, math low achievers, SmartWired™, math instruction, motivation

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1835 The Impact of Funders on the Media Industry in the Kurdistan Region Iraqi

Authors: Abdulsamad Qadir Hussien

Abstract:

This paper examines the impact of funders on the media industry in the Kurdistan Region Iraqi (henceforth KRI). The key objectives of the study are also looking at: how the media industry funder influences the media organization and journalists’ practices in the Kurdish community; how the media organizations attempt to utilize the available capabilities to serve the goals of the funded entities, whether they are parties, NGOs, governments, commercial companies or have individual ownership of media institutes. Further, the research project seeks to discover the influence and role of the funder on the media content and determine the prioritizing that will broadcast on the media. Furthermore, the project tries to understand to what extent the media organizations have a commitment to achieve the public interest and public affairs by following the key ethical principles. The study also attempts to explain the situation of the public service media. These variables are measured through a survey questionnaire distributed among a sample of 108 journalists and media practitioners. This research project, therefore, explores a new topic for study in the Kurdish community regarding the media industry, funding, and financial support. This article adopted surveys (n=108) as data collection tools by using a statistical method (SPSS 21). The data of the study have been tabulated, coded, and presented in a descriptive form.

Keywords: funding, journalists’ practices, Kurdish media industry, public services media

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1834 A Comparative Analysis on the Impact of the Prevention and Combating of Hate Crimes and Hate Speech Bill of 2016 on the Rights to Human Dignity, Equality, and Freedom in South Africa

Authors: Tholaine Matadi

Abstract:

South Africa is a democratic country with a historical record of racially-motivated marginalisation and exclusion of the majority. During the apartheid era the country was run along pieces of legislation and policies based on racial segregation. The system held a tight clamp on interracial mixing which forced people to remain in segregated areas. For example, a citizen from the Indian community could not own property in an area allocated to white people. In this way, a great majority of people were denied basic human rights. Now, there is a supreme constitution with an entrenched justiciable Bill of Rights founded on democratic values of social justice, human dignity, equality and the advancement of human rights and freedoms. The Constitution also enshrines the values of non-racialism and non-sexism. The Constitutional Court has the power to declare unconstitutional any law or conduct considered to be inconsistent with it. Now, more than two decades down the line, despite the abolition of apartheid, there is evidence that South Africa still experiences hate crimes which violate the entrenched right of vulnerable groups not to be discriminated against on the basis of race, sexual orientation, gender, national origin, occupation, or disability. To remedy this mischief parliament has responded by drafting the Prevention and Combatting of Hate Crimes and Hate Speech Bill. The Bill has been disseminated for public comment and suggestions. It is intended to combat hate crimes and hate speech based on sheer prejudice. The other purpose of the Bill is to bring South Africa in line with international human rights instruments against racism, racial discrimination, xenophobia and related expressions of intolerance identified in several international instruments. It is against this backdrop that this paper intends to analyse the impact of the Bill on the rights to human dignity, equality, and freedom. This study is significant because the Bill was highly contested and creates a huge debate. This study relies on a qualitative evaluative approach based on desktop and library research. The article recurs to primary and secondary sources. For comparative purpose, the paper compares South Africa with countries such as Australia, Canada, Kenya, Cuba, and United Kingdom which have criminalised hate crimes and hate speech. The finding from this study is that despite the Bill’s expressed positive intentions, this draft legislation is problematic for several reasons. The main reason is that it generates considerable controversy mostly because it is considered to infringe the right to freedom of expression. Though the author suggests that the Bill should not be rejected in its entirety, she notes the brutal psychological effect of hate crimes on their direct victims and the writer emphasises that a legislature can succeed to combat hate-crimes only if it provides for them as a separate stand-alone category of offences. In view of these findings, the study recommended that since hate speech clauses have a negative impact on freedom of expression it can be promulgated, subject to the legislature enacting the Prevention and Combatting of Hate-Crimes Bill as a stand-alone law which criminalises hate crimes.

Keywords: freedom of expression, hate crimes, hate speech, human dignity

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1833 Corporate Social Responsibility Disclosure, Tax Aggressiveness and Sustainability Report Assurance: Evidence from Thailand

Authors: Eko Budi Santoso, Kazia Laturette, Stanislaus Adnanto Mastan

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This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values ​​in its business practices.

Keywords: corporate social responsibility disclosure, tax aggressiveness, sustainability assurance, business ethics

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1832 Transformational Leadership Style and Organizational Commitment: An Empirical Assessment

Authors: Ugochukwu D. Abasilim, Aize I. Obayan, Adedayo J. Odukoya, Godwyns Agube, Power A. I. Wogu, Nchekwube Excellence-Oluye

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This paper examines the effect of transformational leadership style on organizational commitment among Private University employees in Nigeria. A quantitative methodology was adopted for this study. A structured Multi-factor Leadership Questionnaire (MLQ) developed by Bass and Avolio (1997) and Organizational Commitment Questionnaire (OCQ) developed by Meyer and Allen (1997) were the major instruments used for data collection. Simple linear regression was used for testing the hypothesis. The results indicated that there was no significant positive effect of transformational leadership style on organizational commitment among employees of the Nigerian private university studied. Though the respondents rated their leaders high on transformational leadership style, their organizational commitment rating was average for majority, which implies that employees’ level of commitment could be accounted for by transformational leadership style existing in the institution. This finding is antithetical to the common submission in literature that transformational leadership style has a significant effect on organizational commitment. It was therefore recommended that further studies may want to further explore the reasons for this variance.

Keywords: leadership style, Nigeria, organizational, commitment, transformational leadership

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1831 Assessing the Outcomes of Collaboration with Students on Curriculum Development and Design on an Undergraduate Art History Module

Authors: Helen Potkin

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This paper presents a practice-based case study of a project in which the student group designed and planned the curriculum content, classroom activities and assessment briefs in collaboration with the tutor. It focuses on the co-creation of the curriculum within a history and theory module, Researching the Contemporary, which runs for BA (Hons) Fine Art and Art History and for BA (Hons) Art Design History Practice at Kingston University, London. The paper analyses the potential of collaborative approaches to engender students’ investment in their own learning and to encourage reflective and self-conscious understandings of themselves as learners. It also addresses some of the challenges of working in this way, attending to the risks involved and feelings of uncertainty produced in experimental, fluid and open situations of learning. Alongside this, it acknowledges the tensions inherent in adopting such practices within the framework of the institution and within the wider of context of the commodification of higher education in the United Kingdom. The concept underpinning the initiative was to test out co-creation as a creative process and to explore the possibilities of altering the traditional hierarchical relationship between teacher and student in a more active, participatory environment. In other words, the project asked about: what kind of learning could be imagined if we were all in it together? It considered co-creation as producing different ways of being, or becoming, as learners, involving us reconfiguring multiple relationships: to learning, to each other, to research, to the institution and to our emotions. The project provided the opportunity for students to bring their own research and wider interests into the classroom, take ownership of sessions, collaborate with each other and to define the criteria against which they would be assessed. Drawing on students’ reflections on their experience of co-creation alongside theoretical considerations engaging with the processual nature of learning, concepts of equality and the generative qualities of the interrelationships in the classroom, the paper suggests that the dynamic nature of collaborative and participatory modes of engagement have the potential to foster relevant and significant learning experiences. The findings as a result of the project could be quantified in terms of the high level of student engagement in the project, specifically investment in the assessment, alongside the ambition and high quality of the student work produced. However, reflection on the outcomes of the experiment prompts a further set of questions about the nature of positionality in connection to learning, the ways our identities as learners are formed in and through our relationships in the classroom and the potential and productive nature of creative practice in education. Overall, the paper interrogates questions of what it means to work with students to invent and assemble the curriculum and it assesses the benefits and challenges of co-creation. Underpinning it is the argument that, particularly in the current climate of higher education, it is increasingly important to ask what it means to teach and to envisage what kinds of learning can be possible.

Keywords: co-creation, collaboration, learning, participation, risk

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1830 The Impact of Technology on Computer Systems and Technology

Authors: Bishoy Abouelsoud Saad Amin

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This paper examines the use of computer and its related health hazard among computer users in South-Western zone of Nigeria. Two hundred and eighteen (218) computer users constituted the population used to evaluate association between posture, extensive computer use and related health hazard. The instruments for the study are a questionnaire on demographics, lifestyle, body features and work ability index while mean rating, standard deviation and t test were used for data analysis. Identified health related hazard include damages to the eyesight, bad posture, arthritis, musculoskeletal disorders, headache, stress and so on. The results showed that factors such as work demand, posture, closeness to computer screen and excessive working hours on computers constitute health hazards in both old and young computer users of various gender. It is therefore recommended that total number of hours spent with computer should be monitored and controlled.

Keywords: computer game, metaphor, middle school students, virtual environments computer auditing, risk, measures to prevent, information management computer-related health hazard, musculoskeletal disorders, computer usage, work ability index

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1829 Design of Strain Sensor Based on Cascaded Fiber Bragg Grating for Remote Sensing Monitoring Application

Authors: Arafat A. A. Shabaneh

Abstract:

Harsh environments demand a developed detection of an optical communication system to ensure a high level of security and safety. Fiber Bragg gratings (FBG) are emerging sensing instruments that respond to variations in strain and temperature via varying wavelengths. In this paper, cascaded uniform FBG as a strain sensor for 6 km length at 1550 nm wavelength with 30 oC is designed with analyzing of dynamic strain and wavelength shifts. FBG is placed in a small segment of optical fiber, which reflects light of a specific wavelength and passes the remaining wavelengths. This makes a periodic alteration in the refractive index within the fiber core. The alteration in the modal index of fiber produced due to strain consequences in a Bragg wavelength. When the developed sensor exposure to a strain of cascaded uniform FBG by 0.01, the wavelength is shifted to 0.0000144383 μm. The sensing accuracy of the developed sensor is 0.0012. Simulation results show reliable and effective strain monitoring sensors for remote sensing applications.

Keywords: Cascaded fiber Bragg gratings, Strain sensor, Remote sensing, Wavelength shift

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1828 Law, Resistance, and Development in Georgia: A Case of Namakhvani HPP

Authors: Konstantine Eristavi

Abstract:

The paper will contribute to the discussion on the pitfalls, limits, and possibilities of legal and rights discourse in opposing large infrastructural projects in the context of neoliberal globalisation. To this end, the paper will analyse the struggle against the Namakhvani HPP project in Georgia. The latter has been hailed by the government as one of the largest energy projects in the history of the country, with an enormous potential impact on energy security, energy independence, economic growth, and development. This takes place against the backdrop of decades of market-led -or neoliberal- model of development in Georgia, characterised by structural adjustments, deregulation, privatisation, and Laissez-Fair approach to foreign investment. In this context, the Georgian state vies with other low and middle-income countries for foreign capital by offering to potential investors, on the one hand, exemptions from social and environmental regulations and, on the other hand, huge legal concessions and safeguards, thereby participating in what is often called a “race to the bottom.” The Namakhvani project is a good example of this. At every stage, the project has been marred with violations of laws and regulations concerning transparency, participation, social and environmental regulations, and so on. Moreover, the leaked contract between the state and the developer reveals the contractual safeguards which effectively insulate the investment throughout the duration of the contract from the changes in the national law that might adversely affect investors’ rights and returns. These clauses, aimed at preserving investors' economic position, place the contract above national law in many respects and even conflict with fundamental constitutional rights. In response to the perceived deficiencies of the project, one of the largest and most diverse social movements in the history of post-soviet Georgia has been assembled, consisting of the local population, conservative and leftist groups, human rights and environmental NGOs, etc. Crucially, the resistance movement is actively using legal tools. In order to analyse both the limitations and possibilities of legal discourse, the paper will distinguish between internal and immanent critiques. Law as internal critique, in the context of the struggles around the Namakhvani project, while potentially fruitful in hindering the project, risks neglecting and reproducing those factors -e.g., the particular model of development- that made such contractual concessions and safeguards and concomitant rights violations possible in the first place. On the other hand, the use of rights and law as part of immanent critique articulates a certain incapacity on the part of the addressee government to uphold existing laws and rights due to structural factors, hence, pointing to a need for a fundamental change. This 'ruptural' form of legal discourse that the movement employs makes it possible to go beyond the discussion around the breaches of law and enables a critical deliberation on the development model within which these violations and extraordinary contractual safeguards become necessary. It will be argued that it is this form of immanent critique that expresses the emancipatory potential of legal discourse.

Keywords: law, resistance, development, rights

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1827 Ramification of Oil Prices on Renewable Energy Deployment

Authors: Osamah A. Alsayegh

Abstract:

This paper contributes to the literature by updating the analysis of the impact of the recent oil prices fall on the renewable energy (RE) industry and deployment. The research analysis uses the Renewable Energy Industrial Index (RENIXX), which tracks the world’s 30 largest publicly traded companies and oil prices daily data from January 2003 to March 2016. RENIXX represents RE industries developing solar, wind, geothermal, bioenergy, hydropower and fuel cells technologies. This paper tests the hypothesis that claims high oil prices encourage the substitution of alternate energy sources for conventional energy sources. Furthermore, it discusses RENIXX performance behavior with respect to the governments’ policies factor that investors should take into account. Moreover, the paper proposes a theoretical model that relates RE industry progress with oil prices and policies through the fuzzy logic system.

Keywords: Fuzzy logic, investment, policy, stock exchange index

Procedia PDF Downloads 238
1826 Enquiry into Psychological and Psychosocial Aspects in Cancer Care: Cancer Diseases Hospital, Zambia

Authors: Mubita Namuyamba

Abstract:

Despite an increase in the number of cancer programs and partnerships in cancer care provision, the burden of cancer in Zambia is increasingly having a significant impact on morbidity and mortality rates. The increase in cancer morbidity and mortality rates has given rise to psychological and psycho social implications (PPsI) in cancer care. Cancer patients, care givers and health care providers are faced with a multitude of PPsIs in cancer care that mainly impact negatively on the management of cancer patients. The study adopted a case study design and was purposively conducted at the Cancer Diseases Hospital in Lusaka (Zambia) after obtaining ethical clearance from the Ethics committee. The sample for this study included 70 cancer patients, 20 care givers and 5 hospital staff (4 nurses and 1 doctor). Data was collected using interviews guides, focus group discussion guides and questionnaires respectively. The qualitative data was analysed thematically. The various psychological and psychosocial challenges that conspire to deter the provision of effective cancer care nursing and improved methods of minimizing the psychological and psychosocial implications in cancer care are the products of this study.

Keywords: case study, enquiry, psychological and psycho social aspects, Zambia

Procedia PDF Downloads 338