Search results for: criminal corporate responsibility

Authors: Nusret Mesut Sahin

Abstract:

Hrant Dink, a prominent Turkish-Armenian journalist, and editor-in-chief of the bilingual Turkish-Armenian newspaper Agos, was assassinated in Istanbul on January 19th, 2007 by a nationalist extremist, Ogun Samast. Dink had been voicing the atrocities against the Armenians between 1915 and 1922 during the Ottoman rule, and his comments on the issue appeared in the Turkish media many times before his assassination. Despite intensive media coverage of his assassination, there is not enough research analyzing how national and international media presented Dink’s assassination. In this research, a content analysis of national and international news articles (N= 139) is conducted to identify whether there is a significant difference in national and international media’s coverage of the assassination. The content of the newspaper articles is categorized and coded according to the topics covered. The findings of this research suggested that Dink’s assassination wounded Turkey’s image as a democratic country. It has also been found that the Turkish media focused on security forces and their responsibility in Dink’s assassination, whereas international media focused more on the Article 301 of the Turkish penal code, freedom of expression, and atrocities against the Armenians during the Ottoman rule.

Keywords: Hrant Dink, Armenian, journalist, assassination

Procedia PDF Downloads 152

Authors: Ma. Eliza Jijeth V. dela Cruz

Abstract:

Technology is a recent prodigy in people’s everyday life that has taken off. It infiltrated almost every aspect of one’s lives, changing how people work, how people learn and how people perceive things. Academic Institutions, just like other organizations, have deeply modified its strategies to integrate technology into the institutional vision and corporate strategy that has never been greater. Information and Communications Technology (ICT) continues to be recognized as a major factor in organizations realizing its aims and objectives. Consequently, ICT has an important role in the mobilization of an academic institution’s strategy to support the delivery of operational, strategic or transformational objectives. This ICT strategy should align the institution with the radical changes of the ICT world through the use of Enterprise Architecture (EA). Hence, EA’s objective is to optimize the islands of legacy processes to be integrated that is receptive to change and supportive of the delivery of the strategy. In this paper, the focus is to explore the motivational antecedents during the adoption of EA in a Higher Education Institution in the Philippines for its ICT strategic plan. The seven antecedents (viewpoint, stakeholders, human traits, vision, revolutionary innovation, techniques and change components) provide understanding into EA adoption and the antecedents that influences the process of EA adoption.

Keywords: Enterprise Architecture, Adoption, Antecedents, Higher Educational Institutions

Procedia PDF Downloads 111

Authors: V. V. Prasada Rao P., K. Venkata Subbaiah, J. Sudhir Kumar

Abstract:

Most Indian cities or townships are facing greater challenges in proper disposal of their municipal solid wastes, which are growing exponentially with the rising urban population and improvement in the living standards. As per the provisional figures, 377 million people live in the urban areas accounting for 31.16 % of the Country’s total population, and expected to grow by 3.74% every year. In India, the municipal authority is liable for the safe management & disposal of Municipal Solid Wastes. However, even with the current levels of MSW generation, a majority of the local governments are unable to comply with their constitutional responsibility due to reasons ranging from cultural aspects to technological and financial constraints. In contrast, it is expected that the MSW generation in India is likely to increase from 68.8 MTD in 2011 to 160.5 MTD by 2041. Thus, the immediate challenge before the urban local bodies in India is to evolve suitable strategies not only to cope up with the current levels, but also to address the anticipated generation levels of MSW. This paper discusses the reasons for the low levels of enforcement of MSW Rules and suggests effective management strategies for the safe disposal of MSW.

Keywords: biodegradable waste, dumping sites, management strategy, municipal solid waste (MSW), MSW rules, vermicompost

Procedia PDF Downloads 306

Authors: Amira Potter

Abstract:

Since three years, ESPRIT has adopted project-based learning across its curricula. The philosophy behind this reform is to prepare its future engineers to become more operational once they integrate the workplace. It allows them to learn all the required skills expected from them by their future employers. This learner-centered method helps the students take responsibility for their own learning, solve real-world problems and carry out muli-faceted projects. Therefore, the teacher who used to be considered as the detainer of the knowledge has become more of a facilitator and a coach, encouraging their students’ learning process. This innovative way to English teaching has enabled the students to learn the English language differently. The target language is learnt cooperatively through group work, presentations, debating and many other communicative activities. The speaking skill in English language remains by far the most challenging skill for Tunisian students with an educational background based on Arabic as a first language and French as a second language. The student’s initial resistance to speak English in front of their classmates and the way they end up performing their work, shows the real progress they managed to achieve through PBL approach. The article will focus on the positive impact PBL has had on oral fluency among Esprit engineering students and how it has been achieved. It will also describe how speaking skill is taught and assessed at ESPRIT.

Keywords: cooperative, engineer, innovative, project-based learning

Procedia PDF Downloads 318

Authors: Katherine Arquio

Abstract:

Community-based Forest Management (CBFM) is one of the integrative programs that slowly turned the course of forest management from traditional corporate to community-based practice resulting to people empowerment. As such, one of its goals is to promote socio-economic welfare among the people in the community in which social equity is included. This study aims to look at the equity aspect of the program, particularly if there are equity differences between two CBFM sites- Matikiw in Pakil, Laguna and Minayutan and Bacong Sigsigan in Famy, Laguna. Equity indicators were identified first, since these will be the basis of the questions that will be asked on the survey, after this, the survey proper was conducted, and finally, the analysis. Two tailed t-test was used as statistical tool since the difference between the two sites is the focus of the study. Statistical analysis was done through the use of STATA program, a statistical software. There were 32 indicators identified and results showed that, out of these indicators, only 13 were found significantly different between the two. The 13 indicators were significantly observed only in Matikiw; the other 19 indicators were commonly observed in both areas and are conducive as equity indicators for the CBFM program.

Keywords: social equity, CBFM, social forestry, equity indicators

Procedia PDF Downloads 383

Authors: Vidhu Mitha Goutham, Ruma Mukherjee

Abstract:

The low availability of well-trained, unlimited, dynamic-access models for specific languages makes it hard for corporate users to adopt quick translation techniques and incorporate them into product solutions. As translation tasks increasingly require a dynamic sequence learning curve; stable, cost-free opensource models are scarce. We survey and compare current translation techniques and propose a modified sequence to sequence model repurposed with attention techniques. Sequence learning using an encoder-decoder model is now paving the path for higher precision levels in translation. Using a Convolutional Neural Network (CNN) encoder and a Recurrent Neural Network (RNN) decoder background, we use Fairseq tools to produce an end-to-end bilingually trained Spanish-English machine translation model including source language detection. We acquire competitive results using a duo-lingo-corpus trained model to provide for prospective, ready-made plug-in use for compound sentences and document translations. Our model serves a decent system for large, organizational data translation needs. While acknowledging its shortcomings and future scope, it also identifies itself as a well-optimized deep neural network model and solution.

Keywords: attention, encoder-decoder, Fairseq, Seq2Seq, Spanish, translation

Procedia PDF Downloads 175

Authors: Kenji Gwee

Abstract:

In Singapore, the death penalty remains in active use for murder and drug trafficking of controlled drugs such as heroin. As such, the psychological assessment of defendants can often be of high stakes. The Test of Memory Malingering (TOMM) is employed by government psychologists to determine the degree of effort invested by defendants, which in turn inform on the veracity of overall psychological findings that can invariably determine the life and death of defendants. The purpose of this study was to find out if defendants facing the death penalty were more likely to invest less effort during psychological assessment (to fake bad in hopes of escaping the death sentence) compared to defendants facing lesser penalties. An archival search of all forensic cases assessed in 2012-2013 by Singapore’s designated forensic psychiatric facility yielded 186 defendants’ TOMM scores. Offence severity, coded into 6 rank-ordered categories, was analyzed in a one-way ANOVA with TOMM score as the dependent variable. There was a statistically significant difference (F(5,87) = 2.473, p = 0.038). A Tukey post-hoc test with Bonferroni correction revealed that defendants facing lower charges (Theft, shoplifting, criminal breach of trust) invested less test-taking effort (TOMM = 37.4±12.3, p = 0.033) compared to those facing the death penalty (TOMM = 46.2±8.1). The surprising finding that those facing death penalties actually invested more test taking effort than those facing relatively minor charges could be due to higher levels of cooperation when faced with death. Alternatively, other legal avenues to escape the death sentence may have been preferred over the mitigatory chance of a psychiatric defence.

Keywords: capital sentencing, offence severity, Singapore, Test of Memory Malingering

Procedia PDF Downloads 434

Authors: Burcu Oksuz, Volkan Altıintas, Zulfiye Acar Senturk

Abstract:

Though in the academic literature, it is emphasized that Public Relations (PR) should not be seen only as media relations, in practise, the media relations has a very dominant position at the communication studies carried out by many companies. There are many PR practitioners who have journalism background. However the number of the practitioners who have started to work in the sector after having PR education at the universities has been highly increasing. Therefore, it can be said that previous journalist dominance has diminished at the public relations sector in Turkey. However, by virtue of the fact that some companies and practitioners consider the media coverage the first priority of PR, this much is certain that the dominant position of media relations is ongoing. On the other hand, still many companies measure the success of their PR by how much place their companies have taken. This situation creates major pressure on the PR practitioners to have close relations with the media members and to make them write articles about their companies. Thereupon, PR practitioners have to take the time for the media relations and the media relations comes into prominence more than the other PR functions. The aim of this study is to reveal the PR functions at the companies and to evaluate the position of the media relations in the PR studies. Therefore, it is aimed to find out at what extend the discourse of “Public relations is not media relations” is accepted in practice and actualised. Accordingly, a research about 15 hotel enterprises which are located in the city of İzmir will be carried out. İzmir as one of the most important tourism destinations has many hotels. The PR/corporate communications managers will be interviewed profoundly within the scope of this study and PR functions performed by hotels will be discussed in details in consideration of the datum obtained.

Keywords: media relations, public relations, public relations practitioners, Turkey

Procedia PDF Downloads 383

Authors: Joanna Stawska

Abstract:

The main objective of this article is to examine the impact of interest rates on investments in Poland in the context of financial crisis. The paper also investigates the dependence of bank loans to enterprises on interbank market rates. The article studies the impact of interbank market rate on the level of investments in Poland. Besides, this article focuses on the research of the correlation between the level of corporate loans and the amount of investments in Poland in order to determine the indirect impact of central bank interest rates through the transmission mechanism of monetary policy on the real economy. To achieve the objective we have used econometric and statistical research methods like: econometric model and Pearson correlation coefficient. This analysis suggests that the central bank reference rate inversely proportionally affects the level of investments in Poland and this dependence is moderate. This is also important issue because it is related to preparing of Poland to accession to euro area. The research is important from both theoretical and empirical points of view. The formulated conclusions and recommendations determine the practical significance of the paper which may be used in the decision making process of monetary and economic authorities of the country.

Keywords: central bank, financial crisis, interest rate, investments

Procedia PDF Downloads 441

Authors: Levan Sabauri

Abstract:

Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: audit quality control, audit program, financial statement, perspective analysis

Procedia PDF Downloads 161

Authors: Gabriel Sunday Ayayia

Abstract:

The paper argues that Ubuntu, as a philosophy that emphasizes the interconnectedness of all living things and importance of community and mutual support, can be used as a social framework to address the problems of climate change and promote environmental sustainability. The research demonstrate that Ubuntu is an ideological concept that encourages collective action on climate change, with the emphasis on individual and collective commitment to taking concrete action to address the problems of climate change. The paper shows that Ubuntu can be employed as a social tool that would enhance the cultivation of shared identity and promote the sense of shared response responsibility to develop the resilience to cope with climate change. Using qualitative and quantitative methodologies, the study establishes the imperativeness of mutual support and cooperation through the lens of Ubuntu as a human-centered scalable response to the debacle of climate change. It recommends that we can build a society that values the environment and promotes sustainable practices by encouraging community involvement in sustainable initiatives by integrating Ubuntu-based principles to our decision-making processes, collaboration, leadership, human agency and governance.

Keywords: ubuntu, climate change, humanity, collective actions, community-based

Procedia PDF Downloads 188

Authors: Nazura Abdul Manap, Siti Nur Farah Atiqah Salleh

Abstract:

For decades, the misuse of personal data has been a critical issue. Malaysia has accepted responsibility by implementing the Malaysian Personal Data Protection Act 2010 to secure personal data (PDPA 2010). After more than a decade, this legislation is set to be revised by the current PDPA 2023 Amendment Bill to align with the world's key personal data protection regulations, such as the European Union General Data Protection Regulations (GDPR). Among the other suggested adjustments is the Data User's appointment of a Data Protection Officer (DPO) to ensure the commercial entity's compliance with the PDPA 2010 criteria. The change is expected to be enacted in parliament fairly soon; nevertheless, based on the experience of the Personal Data Protection Department (PDPD) in implementing the Act, it is projected that there will be a slew of additional concerns associated with the DPO mandate. Consequently, the goal of this article is to highlight the issues that the DPO will encounter and how the Personal Data Protection Department should respond to this subject. The study result was produced using a qualitative technique based on an examination of the current literature. This research reveals that there are probable obstacles experienced by the DPO, and thus, there should be a definite, clear guideline in place to aid DPO in executing their tasks. It is argued that appointing a DPO is a wise measure in ensuring that the legal data security requirements are met.

Keywords: guideline, law, data protection officer, personal data

Procedia PDF Downloads 78

Authors: Shuang Ren

Abstract:

Currently, China is not only a country from which refugees flee but also a country that receives refugees. In the past, China has experienced three large-scale influxes of refugees. Additionally, every year, hundreds of refugees reside in Chinese cities. However, China's refugee status determination system still faces challenges. Presently, China has not clearly defined the concept of a refugee, nor has it established a refugee status determination system under Chinese jurisdiction. The United Nations High Commissioner for Refugees (UNHCR) faces a series of issues when determining refugee status in China, which urgently need to be addressed. As China continues to participate in international refugee affairs, it is advisable for China to clearly define refugees and related concepts, shift the responsibility of refugee status determination from the UNHCR to the National Immigration Administration of China, and establish specific procedures for refugee status determination. Additionally, the conditions for refugee status determination—namely the reasons for persecution—should be localized to suit Chinese circumstances, and a clear mechanism for appeals and reviews should be established. Through these changes, China can not only effectively manage domestic refugees but also enhance its international standing in global refugee issues, better fulfill its international responsibilities, and contribute to addressing the global refugee crisis.

Keywords: refugee status determination, refugee definition, China, united nations high commissioner for refugees

Procedia PDF Downloads 26

Authors: Emma Garcia-Meca, Jennifer Martinez-Ferrero, Camino Ramon Llorens

Abstract:

This paper provides insights into how narcissistic Chief Executive Officers (CEOs) influence the presence of women in top management teams (TMT). We also study whether a CEO's power and gender and the gender diversity of the firm's board moderate the relationship between CEO narcissism and TMT gender diversity. Our results reveal that narcissistic CEOs are less likely to support women in TMTs, confirming that CEO personality traits influence team structure. Further results suggest that this aversion increases as the CEO's power grows when female representation on boards decreases and when the CEO is a woman. This paper integrates theories that use the social psychology and upper echelon theories, offering a greater understanding of how CEO personality traits influence the structure of firms. We also contribute to the knowledge about how different governance characteristics can moderate the influence of narcissistic CEOs on women in TMTs, highlighting the relevance of governance traits that increase the effect of narcissism. The results demonstrate different female behavior toward promoting TMT gender equality depending on the specific position of women in the firm's hierarchy and their psychological attributes. We find that women directors support social identity values, and narcissistic female CEOs act like queen bees.

Keywords: gender diversity, board, corporate governance, female CEO, management

Procedia PDF Downloads 118

Authors: Prapin Nuchpiam

Abstract:

Sustainable Development Goals (SDGs) have become a global agenda for all. The role of the business sector is significant in promoting sustainable development, particularly to prevent, address, and remedy human rights abuses committed in business operations. Modern slavery is one of the complex issues of human rights. The paper aims to study the UK Modern Slavery Act (MSA) 2015, whose main purpose is to tackle modern slavery in all its forms: human trafficking, slavery, forced labor, and domestic servitude. The Act has a great significance in its approach to involving businesses in combating modern slavery without imposing stricter regulations on them. In doing so, Section 54 of the MSA requires commercial organizations to disclose a statement confirming the transparency in their corporate supply chains. Even though the statement is required by law, in practice, it is rather similar to the ‘comply or explain’ scheme. In other words, compliance is mainly enforced due to fear of reputational risk, rather than of lawbreaking. Thailand has been reported a number of modern slavery cases, particularly in the production stage of supply chains. With desperate attempts to solve modern slavery, the Thai government tends to seek stricter regulation and stronger punishment as the main approach. The paper will analyze the effective implementation of section 54and conclude whether and to what extent the MSA can be applied to the case of Thailand.

Keywords: human rights, responsible business, SDGs, the UK modern slavery act 2015

Procedia PDF Downloads 122

Authors: Natarajan Vijayarangan, Viswanath Kumar Ganesan, G. Kumudhavalli

Abstract:

This abstract figures out an uncertainty problem pertaining to evaluating business proposals or concept notes in an organisation. Let us consider business proposal evaluation process (BPEP) for execution of corporate research cum business projects in the organisation. Assume that two concept notes X and Y of BPEP are approved: one of them is a full-fledged type (100% financial approval given by the organisation) - X and other one is a conditional type (a partial financial approval given by the organisation) - Y. Then a penalty criteria has been introduced during the process. At the end of annual appraisal, if both of them complete as per the goals and objectives committed or figured out at the time of concept note submission, then both will get an incentive of $N from the organisation. If one of them doesn't fulfill the goals and objectives at the year-end appraisal, then d% reduction or cut will be levied on the project budget for the next year. If X fulfills the goals and objectives and Y doesn't , then X gets a gain of d% on Y's previous year budget and Y gets a loss of d% from the previous year budget for the next year. And vice-versa. Further, an incentive of $N will be given to those who gains. This process is a part of Necktie paradox and inherits an uncertainty principle on X or Y getting more than $N even if X or Y performs well.Solving the above problem and generalizing on finitely many concept notes will be a challenging task.

Keywords: concept notes, necktie paradox, annual appraisal, project budget and gain or loss

Procedia PDF Downloads 469

Authors: Wan-Chun Chang, Yi-Jung Lee

Abstract:

Due to cultural factors, expressing emotions may not be encouraged in collectivist cultures, which emphasize the needs of the group over the needs of the individual. This phenomenon is more prominent for children of migratory families. Due to the absence of one parent, children were often parentified by adults, which then impacted on their self-differentiation process. It made them more difficult to express their needs and emotions freely and openly. This study aimed to investigate the meditation effect of self-differentiation between parentification, and ambivalence over emotional expression for children of migratory families in Taiwan. Participants included 460 (326 females, 134 males) Taiwanese adults (age 18-25 years). The data were collected through questionnaires and analyzed using descriptive statistics and multiple regression analysis. The questionnaire included informed consent form, 'Filial Responsibility Scale-Adult', 'Chinese version of the Differentiation of Self Inventory', 'Ambivalence over Emotion Expressiveness Questionnaire', and the demographic sheet. Results indicated that self-differentiation mediated the relationship between parentified experience and ambivalence over emotional expression. In other words, parentified experience itself does not have the power to affect ambivalence over emotional expression. Only by affecting self-differentiation can it make an actual difference. The results were as expected and confirmed the hypothesis. Implications for clinical practice, research, and training were discussed.

Keywords: ambivalence over emotional expression, children of migratory families, parentification, self-differentiation

Procedia PDF Downloads 133

Authors: Somruedee Pongsena

Abstract:

The purpose of this study is to follow up on the graduated students of Bachelor of Science in Applied Statistics from Suan Sunandha Rajabhat University (SSRU) during the 1999 – 2012 academic years and to provide the fundamental guideline for developing the current curriculum according to Thai Qualifications Framework for Higher Education (TQF: HEd). The sample was collected from 75 graduates by interview and online questionnaire. The content covered 5 subjects: ethics and moral, knowledge, cognitive skills, interpersonal skills and responsibility, numerical analysis as well as communication and information technology skills. Data were analyzed by using statistical methods as percentiles, means, standard deviation, t-tests, and F-tests. The findings showed that samples were mostly females younger than 26 years old. The majority of graduates had income in the range of 10,001-20,000 Baht and their experience range was 2-5 years. In addition, overall opinions from receiving knowledge to apply to work were at agree; mean score was 3.97 and standard deviation was 0.40. In terms of opinion difference, the hypothesis' testing results indicate gender only had different opinion at a significant level of 0.05.

Keywords: follow-up, graduates, knowledge, opinion, work performance.

Procedia PDF Downloads 211

Authors: Wesam Darawsheh

Abstract:

Background: there are scarcity of studies done to investigate the level of knowledge and the level of awareness and perception of Jordanians about occupational therapy (OT). Aim: to investigate the level of awareness of lay people, clients receiving services and healthcare professionals of OT, identify the common misconceptions about OT, and to explore ways whereby the knowledge and awareness about OT can be increased. Methodology: a cross sectional design was employed in this study where a survey was distributed in the Northern, Southern, Western, Eastern provinces and the Middle (capital city: Amman) province of Jordan. The survey consisted of eight section and 61 questions that aims to investigate the demographics of participants, self evaluation concerning knowledge and awareness about OT, sources of knowledge about OT, the perception of the aims, fields of practice, OT settings, misconceptions about OT, and suggestion to improve knowledge and awareness about OT. Results: A total of 829 participants were enrolled in this study: 459 lay people, 155 clients who are currently receiving OT services, 215 healthcare professionals. About 57% of the participants did not hear about OT, and 48% of those who reported to hear about OT did not have sufficient knowledge about it. There are several misconceptions associated with OT. The statistical analysis was executed using IBM SPSS software, Version 22.0 (SPSS, Chicago, USA). Conclusion: it is the responsibility of OTRs to increase the knowledge and awareness about OT in Jordan. This is required for the profession to proliferate and to be given its status.

Keywords: knowledge, occupational therapy misconceptions, healthcare professionals, lay people, Jordan

Procedia PDF Downloads 362

Authors: Ana Luisa Mouro, Ana Maria Ramalheira

Abstract:

The Reunification of Germany, in 1990, was not received with great enthusiasm by other European countries. On the contrary, the union of the two German states was accompanied by great concern towards its possible political and economic consequences. The Europeans had not forgotten Germany’s responsibility in the outbreak of the Second World War, and many feared that this new nation would again long for a hegemonic role. During the following years, however, the notion of a threatening Germany faded away, giving place to a description of Germany as an economic giant but a political dwarf. Twenty years after the Reunification, with the outbreak of the financial crisis, Germany conquered a key and powerful position at the heart of Europe and Germanophobia started to gain ground again. The present study has been based on the survey, selection and critical analysis of news reporting, opinion articles, interviews and editorials, published in the weekly Expresso and the daily Público, during two historical moments: the Reunification of Germany in 1990 and the European Crisis, between 2008 and 2015. The findings of this study will show that Germany’s growing influence over the current European economic and political scene woke up old 'demons' that had been 'sleeping' since 1990.

Keywords: media and cultural studies, Euro crisis, German Unification, Germanophobia, Portuguese quality press

Procedia PDF Downloads 219

Authors: Kareem Adedokun

Abstract:

Official secrecy is one of the colonial vestiges which upholds non – disclosure of essential information for public consumption. Information, though an indispensable tool in tax administration, is not to be divulged by any person in an official duty of the revenue agency. As a matter o fact, the Federal Inland Revenue Service (Establishment) Act, 2007 emphasizes secrecy and confidentiality in dealing with tax payer’s document, information, returns and assessment in a manner reminiscent of protecting tax payer’s privacy in all situations. It is so serious that any violation attracts criminal sanction. However, Nigeria, being a democratic and egalitarian state recently enacted Freedom of Information Act which heralded in openness in governance and takes away the confidentialities associated with official secrets Laws. Official secrecy no doubts contradicts the philosophy of freedom of information but maintaining a proper balance between protected rights of tax payers and public interest which revenue agency upholds is an uphill task. Adopting the Doctrinal method, therefore, the author of this paper probes into the real nature of the relationship between taxpayers and Revenue Agencies. It also interfaces official secrecy with the doctrine of Freedom of Information and consequently queries the retention of non – disclosure clause under Federal Inland Revenue Service (Establishment) Act (FIRSEA) 2007. The paper finds among others that non – disclosure provision in tax statutes particularly as provided for in FIRSEA is not absolute; so also is the constitutional rights and freedom of information and unless the non – disclosure clause finds justification under any recognized exemption provided under the Freedom of Information Act, its retention is antithesis to democratic ethos and beliefs as it may hinder public interest and public order.

Keywords: confidentiality, information, official secrecy, tax administration

Procedia PDF Downloads 341

Authors: Humayun Murshed

Abstract:

There is growing importance of ‘social enterprise’ among the researchers and policy makers around the globe. Such enterprises have been viewed as alternative means for addressing the concerns relating to financing of corporate enterprises and social empowerment. This, some cases, has led to relatively unrealistic and higher level of expectations among policy makers and the members of the society at large. There is a general perception among different social actors that these enterprises provide universal and magic solution towards employment generation, and thus resulting in eradicating poverty, and ensuring equitable distribution of income and wealth. However, in many cases, these enterprises find a challenging journey in terms of prevailing market structure, socio-political environment, and unrealistic perception and expectations of social participants. This paper is focused on reviewing case studies based on empirical research and information from secondary sources and geared to looking at the challenges that social enterprises face. The research will draw the experience primarily from the developing countries’ perspective by adopting case study methodology. A tentative action plan will be suggested for further review by the policy makers and researchers in this growing arena of discipline. This research will attempt to highlight the myths and realities surrounding the operation of social enterprises.

Keywords: social enterprises, social empowerment, economic development, financing need

Procedia PDF Downloads 181

Authors: Zainal Arifin, Avanti Fontana

Abstract:

Considering that TOE framework is the most useful instrument for studying technology adoption in firm context, this paper will analyze the influence of technological, organizational and environmental (TOE) factors to the Dynamic capabilities (DCs) associated with technology adoption strategy for improving the firm’s performance. Focusing on the determinant factors of technology adoption at the firm level, the study will contribute to the broader study of resource base view (RBV) and dynamic capability (DC). There is no study connecting directly the TOE factors to the DCs, this paper proposes technology adoption as a functional competence/capability which mediates a relationship between technology adoptions with firm’s performance. The study wants to show a conceptual model of the indirect effects of DCs at the firm level, which can be key predictors of firm performance in dynamic business environment. The results of this research is mostly relevant to top corporate executives (BOD) or top management team (TMT) who seek to provide some supporting ‘hardware’ content and condition such as technological factors, organizational factors, environmental factors, and to improve firm's ‘software ‘ ability such as adaptive capability, absorptive capability and innovative capability, in order to achieve a successful technology adoption in organization. There are also mediating factors which are elaborated at this paper; timing and external network. A further research for showing its empirical results is highly recommended.

Keywords: technology adoption, TOE framework, dynamic capability, resources based view

Procedia PDF Downloads 332

Authors: Mohsin Ali Shaikh, Song Weiguo, Muhammad Kashan Surahio, Usman Shahid, Rehmat Karim

Abstract:

When the area of a structure that is threatened by a disaster affects personal safety, the effectiveness of disaster prevention, evacuation, and rescue operations can be summarized by three assessment indicators: personal safety, property preservation, and attribution of responsibility. These indicators are applicable regardless of the disaster that affects the building. People need to get out of the hazardous area and to a safe place as soon as possible because there's no other way to respond. The results of the tragedy are thus closely related to how quickly people are advised to evacuate and how quickly they are rescued. This study considers present fire prevention systems to address catastrophes and improve building safety. It proposes the methods of Prevention Level for Deployment in Advance and Spatial Transformation by Human-Machine Collaboration. We present and prototype a real-time fire protection system architecture for building disaster prevention, evacuation, and rescue operations. The design encourages the use of simulations to check the efficacy of evacuation, rescue, and disaster prevention procedures throughout the planning and design phase of the structure.

Keywords: prevention level, building information modeling, quality management system, simulated reality

Procedia PDF Downloads 69

Authors: Qingliang Tang

Abstract:

The transition from voluntary to mandatory carbon reporting (also refers to climate reporting) poses serious challenges for accounting professionals aiming to support firms in achieving net-zero goals. The accounting literature addresses the topics that are currently bewildering accounting academics and professional accountants on how to make accounting as a useful tool for the management to achieve a carbon neutral business model. This paper explores the evolving role of carbon accounting within corporate financial reporting systems, emphasizing its integration as a crucial component. Key challenges addressed include data availability, climate risk assessment, defining reporting boundaries, selecting appropriate greenhouse gas (GHG) accounting methodologies, and integrating climate-related events into traditional financial statements. A dynamic, integrated carbon accounting framework is proposed to facilitate this transformative process effectively. Furthermore, the paper identifies critical knowledge gaps and sets forth a research agenda aimed at enhancing transparency and relevance in carbon accounting and reporting systems, thereby empowering informed decision-making. The purpose of the paper is to succinctly capture the essence of carbon accounting practice in the transitional period, focusing on the challenges, proposed solutions, and future research directions in the realm of carbon accounting and mandatory climate reporting.

Keywords: mandatory carbon reporting, carbon management, net zero target, sustainability, climate risks

Procedia PDF Downloads 18

Authors: Takesure Mahohoma

Abstract:

Community life is an epitome of the African axiom 'I am because we are, since we are therefore I am.' This culminates in the Ubuntu philosophy which is summarized in the Zulu words, 'umuntu ngumuntu ngabantu' (A person is a person through other people). This relationship gives honour to all people. This is the gist of the paper. This paper seeks to demonstrate the impact of community life in promoting unity from an African perspective. Using the proto-community in Acts 2:42, it is argued that community life is a solution to many social problems that divide African society today. The aim is to encourage all Africans and other people to cultivate a sense of belonging and valuing community life in the light of Acts 2:42. Hence we shall trace this theme from Old Testament, New Testament, and Christian history. The other section touches on the essence of community life and obstacles that hinder it. We shall offer spiritual suggestions and an integrative reflection. The nature of the paper is theology in general but spiritual in particular. As a spiritual paper, it is guided by the foundational approach. Thus, it employs the dialogical and integrative reflection method. The expected result is that freedom from all the miseries experienced is brought by living a community life. This is a life that gives greater assurance of enough food, education, health, peace, employment, and increased responsibility that values human dignity. Thus people are neighbours to each other. There is no stranger among them. The basic presumption is that there can be no development in any society without community life.

Keywords: community, seged, koinonia, neighbor

Procedia PDF Downloads 287

Authors: Huang Gui

Abstract:

The issues of human rights and death penalty are always drawing attentions from international scholars, critics and observers, activities and Chinese scholars, and most of them looking at these problems are just doing with such legal or political from a single perspective, but the real relationship between Chinese political regime and legislation is often ignored. In accordance with the Constitution of P.R.C., Communist Party of China (CPC) does not merely play a key role in political field, but in legislation and law enforcement as well. Therefore, the legislation has to implement the party’s theory and outlook, and realize the party’s policies. So is the death penalty system, though it is only concrete punishment system. Considering this point, basic upon the introducing the relationship between CPC and legislation, this paper would like to explore the shifting of CPC’s outlook on human rights and the death penalty system changes in different eras. In Maoist era, the issue of human rights was rejected and deemed as an exclusion zone, and the death penalty was unjustifiably imposed; human rights were politically recognized and accepted in Deng era, but CPC has its own viewpoints on it. CPC emphasized on national security and stability in that era, and the individual human rights weren’t taken correspondingly and reasonably account of. The death penalty was abused and deemed as an important measure to control crime. In post-Deng, human rights were gradually developed and recognized. The term of ‘state respect and protect human rights’ is contained in Constitution of P.R.C., and the individual human rights are gradually valued, but the CPC still focus on state security, development, and stability, the individual right to life hasn’t been enough valued like the right to substance. Although the steps of reforming death penalty are taking, there are still 46 crimes punishable by death. CPC should change its outlook and pay more attention to the right to life, and try to abolish death penalty de facto and de jure.

Keywords: criminal law, communist party of China, death penalty, human rights, China

Procedia PDF Downloads 415

Authors: Rana Tajammal Rashid

Abstract:

Federalism is a political system in which government power and responsibility are divided between a federal legislature and units of the state or provincial legislatures. This system provides the structure for the states having large territory and through that can manage the state affairs and administration easily. Many of the largest countries in the world are federations, like; The United States, Canada, India, Pakistan South Africa, Argentina, and Australia. Every large democratic nation has a federal system of government. This study will explore the feature and good governance of two developed countries Canada and Australia. This study will be helpful to the developing countries like Pakistan, India which have a federal form of structure to run the affairs of the state. In the federal system of Pakistan there are lot of issues and conflicts with the provinces with a comparative study of these two developed countries, i.e., Australia and Canada, our policy and decision maker political actors will understand in which way a state will successfully manage the issues related to federalism. This study will also provide the help to the students of comparative politics that how to analysis the different political system of the developed countries of the world.

Keywords: federalism, features of federalism, types of federalism, history of federalism, Australian federalism, Canadian federalism, federalism developments, executives, federal and provincial autonomy legislative, judicial

Procedia PDF Downloads 286

Authors: Pongsiri Kingkan

Abstract:

This research aims to study the Readiness of Thai Restaurant in Bangkok in Applying for Certification of Halal Food Services Standard for Tourism. This research was conduct by using mix methodology; both quantitative and qualitative data were used. 420 questionnaires were used as tools to collected data from the samples, the restaurant employees. The results were divided into two parts, the demographic data and the Readiness of Thai Restaurant in Bangkok in Applying for Certification of Halal Food Services Standard for Tourism. The majority of samples are single female age between 18–30 years old, who earn about 282.40 US dollars a month. The result of Thai restaurant readiness study demonstrated that readiness in foods and restaurant operating processes were scored at the lowest level. Readiness in social responsibility, food contact persons and food materials were rated at the low level. The readiness of utensils and kitchen tools, waste management, environmental management, and the availability of space to implement the establishment of halal food were scored at the average level. Location readiness, foods service safety and the relationship with the local community were rated at high level. But interestingly there is none of them rated at the highest level.

Keywords: availability, Bangkok, halal, Thai restaurant, readiness

Procedia PDF Downloads 316

Authors: Mitchell Browe, Oriehi Destiny Anyaiwe, Zahraddeen Gwarzo

Abstract:

The Internet of Things (IoT) is a major evolution of technology and of the internet, which has the power to revolutionize the way people live. IoT has the power to change the way people interact with each other and with their homes; It has the ability to give people new ways to interact with and monitor their health; It can alter socioeconomic landscapes by providing new and efficient methods of resource management, saving time and money for both individuals and society as a whole; It even has the potential to save lives through autonomous vehicle technology and smart security measures. Unfortunately, nearly every revolution bears challenges which must be addressed to minimize harm by the new technology upon its adopters. IoT represents an internet technology revolution which has the potential to risk privacy, safety, and security of its users, should devices be developed, implemented, or utilized improperly. This article examines past and current examples of these ethical faults in an attempt to highlight the importance of consumer awareness of potential dangers of these technologies in making informed purchasing and utilization decisions, as well as to reveal how deficiencies and limitations of IoT devices should be better addressed by both companies and by regulatory bodies. Aspects such as consumer trust, corporate transparency, and misuse of individual data are all factors in the implementation of proper ethical boundaries in the IoT.

Keywords: IoT, ethical concerns, privacy, safety, security, smart devices

Procedia PDF Downloads 85