Search results for: certified public accountants
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5949

Search results for: certified public accountants

4629 A Novel Solution Methodology for Transit Route Network Design Problem

Authors: Ghada Moussa, Mamoud Owais

Abstract:

Transit Route Network Design Problem (TrNDP) is the most important component in Transit planning, in which the overall cost of the public transportation system highly depends on it. The main purpose of this study is to develop a novel solution methodology for the TrNDP, which goes beyond pervious traditional sophisticated approaches. The novelty of the solution methodology, adopted in this paper, stands on the deterministic operators which are tackled to construct bus routes. The deterministic manner of the TrNDP solution relies on using linear and integer mathematical formulations that can be solved exactly with their standard solvers. The solution methodology has been tested through Mandl’s benchmark network problem. The test results showed that the methodology developed in this research is able to improve the given network solution in terms of number of constructed routes, direct transit service coverage, transfer directness and solution reliability. Although the set of routes resulted from the methodology would stand alone as a final efficient solution for TrNDP, it could be used as an initial solution for meta-heuristic procedures to approach global optimal. Based on the presented methodology, a more robust network optimization tool would be produced for public transportation planning purposes.

Keywords: integer programming, transit route design, transportation, urban planning

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4628 An Exploratory Analysis of Brisbane's Commuter Travel Patterns Using Smart Card Data

Authors: Ming Wei

Abstract:

Over the past two decades, Location Based Service (LBS) data have been increasingly applied to urban and transportation studies due to their comprehensiveness and consistency. However, compared to other LBS data including mobile phone data, GPS and social networking platforms, smart card data collected from public transport users have arguably yet to be fully exploited in urban systems analysis. By using five weekdays of passenger travel transaction data taken from go card – Southeast Queensland’s transit smart card – this paper analyses the spatiotemporal distribution of passenger movement with regard to the land use patterns in Brisbane. Work and residential places for public transport commuters were identified after extracting journeys-to-work patterns. Our results show that the locations of the workplaces identified from the go card data and residential suburbs are largely consistent with those that were marked in the land use map. However, the intensity for some residential locations in terms of population or commuter densities do not match well between the map and those derived from the go card data. This indicates that the misalignment between residential areas and workplaces to a certain extent, shedding light on how enhancements to service management and infrastructure expansion might be undertaken.

Keywords: big data, smart card data, travel pattern, land use

Procedia PDF Downloads 285
4627 The Role of Business Incubation Centers (BICS) in Fostering Entrepreneurship in Pakistani Universities

Authors: Shah Hussain Awan

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This study investigates the role of Business Incubation Centers (BICs) in fostering entrepreneurship in Pakistani universities. The high failure rate in new startups around the world has opened a challenging discussion. Though encouraging steps and strategies have been taken to overcome these challenges, still more aggressive action needs to be taken. However, Pakistan is one of the countries that promote entrepreneurship through BICs. The purpose of the present study is to develop a conceptual model that assesses the moderating impact of government policy on entrepreneurship development through business incubation centers of public and private universities. This area is under-researched, particularly in the context of Pakistan; therefore, this research may contribute to the existing body of knowledge to appraise the industry in Pakistan. The data collection procedure included a survey of stakeholders from private and public universities in Pakistan and was analyzed by SmartPLS 4.0. The findings show that Business incubation centers and government support have a significant impact on entrepreneurship development in Pakistan. Moderation analysis showed that for business incubation centers to be successful and effective, the government needs to implement efficient policies to inculcate entrepreneurship.

Keywords: business incubation centers, government support, policies, startup performance, entrepreneurship development

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4626 Evaluation of Student Satisfaction Level Towards Anadolu University E-Services through E-Government Model and Importance Performance Analysis Method

Authors: Emrah Ayhan, Puspa Saananta Irfani, Ömer Doğukan Şahin

Abstract:

Public services, which are important for the order and continuity of social life, have begun to transform into electronic services (E-service) with the development of information and communication technologies in recent years. In particular, as a result of the widespread use of the internet and the increase in citizen demands, it has become necessary to provide public services electronically. In addition to facilitating traditional public services, new types of e-services strengthen the interaction, cooperation, accessibility, transparency, citizen participation (e-governance) and accountability between citizens and the state. In this context, the factors in the literature that are considered to influence the citizens’ satisfaction towards e-services will be examined through the example of student satisfaction with the e-services (Anasis, Mergen, E-mail, library, cafeteria and other transactions) offered by Anadolu University (Eskişehir, Türkiye) through university website and mobile application. The data for the analysis will be obtained from the survey research that will be used to measure user satisfaction with university e-services of 1,000 students studying at 9 different faculties and graduate schools of Anadolu University. These data will be analyzed with a unique methodology that uses the E-GovQual model and Importance Performance Analysis (IPA) methods together. The e-GovQual model serves as a framework for evaluating the quality of e-services, allowing a detailed understanding of students' perceptions. On the other hand, the IPA method will be used to determine the performance level of Anadolu University in the provision of e-services and to understand the areas that require improvement and student expectations. Strategic goals and suggestions will be made to decision-makers, students, and researchers in line with the findings obtained in the research. Thus, it is planned to contribute to e-governance and user satisfaction in educational institutions and to reveal practical implications for optimizing online platforms to better serve student needs.

Keywords: e-service, Anadolu university, student satisfaction, e-governance, e-govqual, importance performance analysis

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4625 Exploring the Impact of Cultural Values on the Performance of Women Bureaucrats in Pakistan

Authors: Fariya Tahreen

Abstract:

Women are an important part of the society comprising more than 50% population of the world. Participation of women in public services is increasing in the present era while cultural values embedded with gender differences still influencing the performance of working women. Many researches have been carried out on cultural impact on working women like managers, doctors, and lawyers and other public servants. But very rare efforts were made to study the impact of cultural values on the performance of women bureaucrats. The present study aimed to find out the relationship of cultural values (i.e., collective identity, gender segregation, and gender asymmetrical relations) with the performance of women bureaucrats. Sample of the present study comprised of 130 women bureaucrats from the Office Management Group, Inland Revenue, District Management Group, and Pakistan Police Services which is selected by convenient sampling technique. The locale of the study was Islamabad, Rawalpindi and Lahore city. The current research study was conducted by using a quantitative approach in research method and data were collected through survey method. The measures used in the study included: personal information, three main cultural values, and performance of women bureaucrats. Uni-variate and bi-variate analyses were implied by using correlation and multiple linear regression test. The current study shows a negative significant relationship between cultural values and performance of women bureaucrats (R²= 0.790, p-value 0.000). It shows that cultural values (collective identity, gender segregation and gender asymmetrical relations) significantly influence the performance of women bureaucrats. Due to the influence and pressure of these cultural values, women bureaucrats give less time to the office and avail more leaves. They also avoid contacting with male colleagues, public dealings, field visits and playing leadership role. Further, they attend fewer meetings of policy formulation due to given less importance for it. In a nutshell, the study concluded that cultural values significantly influence the performance of women bureaucrats in Pakistan.

Keywords: cultural values, performance, Pakistan, women bureaucrats

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4624 Evaluation of Essential Oils Toxicity on Resistant and Susceptible House Fly Strains

Authors: Xing Ping Hu, Yuexun Tian, Jerome Hogsette

Abstract:

Housefly, Musca domestica L., is a serious urban nuisance and public health/food safety concern. This study evaluated the topical toxicity of 17 essential oil components and 3 plant essential oils against permethrin-resistant adult females and insecticide-susceptible house fly strains. Results show that thymol had the lowest LD₅₀ values against permethrin-resistant strain (43.77 and 41.10 ug per fly) and permethrin-susceptible strain (35.19 and 29.16 ug per fly) at both 24- and 48-hours post treatments; (+)-Pulegone had the lowest LD₉₅ values against the permethrin-resistant strain (0.15 and 0.10 mg per fly) at 24- and 48-hours post treatments, whereas plant thyme oil had the lowest LD₉₅ value of 0.17 mg per fly at post-24h and post-48h against the permethrin-susceptible strain. Additionally, the LD₅₀s was slightly but not significantly negatively correlated with the boiling points of the compounds tested; but showed no correlation with the density and LogP. These results indicate that specific essential oils and compounds have topical insecticidal properties against house flies with low dose. They may have the potential for development as botanical insecticides.

Keywords: urban pest, public health, pest management, botanical chemical

Procedia PDF Downloads 386
4623 The Impact of Artificial Intelligence on Student’s Behavior and Mind

Authors: Makarios Mosaad Thabet Ibrahim

Abstract:

the existing context paper targets to give the important position of ‘scholar voice’ and the track trainer inside the study room, which contributes to greater scholar-focused song training. The goal is to consciousness at the capabilities of the scholar voice via the tune spectrum, which has been born in the music school room, and the instructor’s methodologies and techniques used within the song classroom. The tune curriculum, the principles of pupil-centered song schooling, and the function of students and teachers as tune ambassadors have been taken into consideration the essential song parameters of scholar voice. The scholar- voice is a well worth-mentioning factor of a scholar-focused training, and all instructors have to take into account and sell its life in their lecture room. student affairs services play a critical function in contributing to the wholistic development and success of college students as they progress through their educational careers. The examine incorporates a multifaceted examination of student affairs carrier offerings among 10 personal and three public Baghdad universities. scholar affairs administrators (thirteen) have been surveyed together with over 300 students to determine university-subsidized services and pupil pride and attention. The pupil affairs service studies findings various drastically among non-public and public establishments and people that observed a country wide and international curriculum. Universities need to persist to conform to changing demographics and technological improvements to enhance students' private and academic successes, and pupil affairs services are key to preparing graduates to thrive in a diverse international world.

Keywords: college student-athletes, self-concept, use of social media training, social networking student affairs, student success, higher education, Iraq, universities, Baghdad student's voice, student-centered education, music ambassadors, music teachers

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4622 User Perceptions Deviation from the Producers’ Intended Meaning of a Healthcare Innovation

Authors: Helle Nissen

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Physical objects surrounding people in healthcare environments are carriers of institutional logics materialized into the objects by its producers. However, institutional logics research lacks to inform us how logics become materialized and are perceived by producers vs. users of an object. The study is based on a 3-year longitudinal case study of a Danish Public Private Innovation project aiming to co-create an innovative healthcare bed commercialized to public psychiatric hospitals. The producers are a private metal firm and industrial designers from two Danish regions. The findings demonstrate that the metal firm and designers, as producers, negotiate about materializing different logics into the bed throughout the innovation process. An aesthetic logic is prioritized most, and the producers encode it with the intention to develop a bed that looks homely and less hospital-like compared to previous and existing healthcare beds. After the bed is put into use, the aesthetic logic is decoded by the users. Their perception of it differs significantly from the producers’ intended meaning, as the healthcare bed is perceived as sterile. The study has theoretical implications: It demonstrates how logics become materialized ‘here and now’, and it reveals logics as less governed by stable and clear meanings but rather as subject to changeable perceptions.

Keywords: co-creation, healthcare innovation, commercialization, institutional logics

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4621 Strategic Policy Formulation to Ensure the Atlantic Forest Regeneration

Authors: Ramon F. B. da Silva, Mateus Batistella, Emilio Moran

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Although the existence of two Forest Transition (FT) pathways, the economic development and the forest scarcity, there are many contexts that shape the model of FT observed in each particular region. This means that local conditions, such as relief, soil quality, historic land use/cover, public policies, the engagement of society in compliance with legal regulations, and the action of enforcement agencies, represent dimensions which combined, creates contexts that enable forest regeneration. From this perspective we can understand the regeneration process of native vegetation cover in the Paraíba Valley (Forest Atlantic biome), ongoing since the 1960s. This research analyzed public information, land use/cover maps, environmental public policies, and interviewed 17 stakeholders from the Federal and State agencies, municipal environmental and agricultural departments, civil society, farmers, aiming comprehend the contexts behind the forest regeneration in the Paraíba Valley, Sao Paulo State, Brazil. The first policy to protect forest vegetation was the Forest Code n0 4771 of 1965, but this legislation did not promote the increase of forest, just the control of deforestation, not enough to the Atlantic Forest biome that reached its highest pick of degradation in 1985 (8% of Atlantic Forest remnants). We concluded that the Brazilian environmental legislation acted in a strategic way to promote the increase of forest cover (102% of regeneration between 1985 and 2011) from 1993 when the Federal Decree n0 750 declared the initial and advanced stages of secondary succession protected against any kind of exploitation or degradation ensuring the forest regeneration process. The strategic policy formulation was also observed in the Sao Paulo State law n0 6171 of 1988 that prohibited the use of fire to manage agricultural landscape, triggering a process of forest regeneration in formerly pasture areas.

Keywords: forest transition, land abandonment, law enforcement, rural economic crisis

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4620 Social Structure of Corporate Social Responsibility Programme in Pantai Harapan Jaya Village, Bekasi Regency, West Java

Authors: Auliya Adzilatin Uzhma, Ismu Rini Dwi, I. Nyoman Suluh Wijaya

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Corporate Social Responsibility (CSR) programme in Pantai Harapan Jaya village is cultivation of mangrove and fishery capital distribution, to achieve the goal the CSR programme needed participation from the society in it. Moeliono in Fahrudin (2011) mentioned that participation from society is based by intrinsic reason from inside people it self and extrinsic reason from the other who related to him. The fundamental connection who caused more boundaries from action which the organization can do called the social structure. The purpose of this research is to know the form of public participation and the social structure typology of the villager and people who is participated in CSR programme. The key actors of the society and key actors of the people who’s participated also can be known. This research use Social Network Analysis method by knew the Rate of Participation, Density and Centrality. The result of the research is people who is involved in the programme is lived in Dusun Pondok Dua and they work in fisheries field. The density value from the participant is 0.516 it’s mean that 51.6% of the people that participated is involved in the same step of CSR programme.

Keywords: social structure, social network analysis, corporate social responsibility, public participation

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4619 Evaluation of the Curricular Content Domain Related to Topics of Human Sexuality in Teachers of Public Elementary Schools

Authors: Ahmed Ali Asadi, Julio R. Martinez-Alvarado, Claudia V. Camacho-Guevara, J. Jesus Cabrales-Ruvalcaba, Julieta Y. Islas-Limon, Bertha M. Viñas-Velazquez

Abstract:

The transformation of education in Mexico incorporates human sexuality subjects in its study plans for elementary education level, leaving aside the training of teachers to educate on such topics. The objective of this study was to evaluate the curricular content domain related to human sexuality subjects of public elementary school teachers in Mexico. For this, a transversal descriptive-prospective study with a quantitative focus has been conducted. The population for this study consisted of 109 fifth and sixth-grade teachers from a school zone of the State Education System. It was found in the results that fifth-grade teachers got a low achievement level, sixth-grade teachers got a medium achievement level, while teachers who give classes on both grades obtained a high achievement level on domain of curricular subjects related to sexuality. Likewise, a relation of different variables with the participant’s achievement level is exposed.

Keywords: curricular content, evaluation, sexual education, teacher

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4618 Breast Cancer Early Recognition, New Methods of Screening, and Analysis

Authors: Sahar Heidary

Abstract:

Breast cancer is a main public common obstacle global. Additionally, it is the second top reason for tumor death across women. Considering breast cancer cure choices can aid private doctors in precaution for their patients through future cancer treatment. This article reviews usual management centered on stage, histology, and biomarkers. The growth of breast cancer is a multi-stage procedure including numerous cell kinds and its inhibition residues stimulating in the universe. Timely identification of breast cancer is one of the finest methods to stop this illness. Entirely chief therapeutic administrations mention screening mammography for women aged 40 years and older. Breast cancer metastasis interpretations for the mainstream of deaths from breast cancer. The discovery of breast cancer metastasis at the initial step is essential for managing and estimate of breast cancer development. Developing methods consuming the exploration of flowing cancer cells illustrate talented outcomes in forecasting and classifying the initial steps of breast cancer metastasis in patients. In public, mammography residues are the key screening implement though the efficiency of medical breast checks and self-checkup is less. Innovative screening methods are doubtful to exchange mammography in the close upcoming for screening the overall people.

Keywords: breast cancer, screening, metastasis, methods

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4617 Factors Leading to the Renegotiation of Private Finance Initiative Design-Build-Finance-Operate Road Projects in the UK

Authors: Ajibola Fatokun, Akintola Akintoye, Champika Liyanage

Abstract:

The issue of renegotiation has not received public sector applause because of the outcomes recorded over years. Numerous reasons have been adduced by the stakeholders for the renegotiation of PPP road projects. In some instances, the reason can also be the factor leading to the renegotiation of PFI (DBFO) road projects. Thus, a number of factors inform the decision of the primary stakeholders to renegotiate the contract. This paper, therefore, evaluates and assesses the factors leading to the renegotiation of PFI (DBFO) road projects in the UK. Qualitative interviews involving both public and private stakeholders were extensively adopted on five PFI (DBFO) case study road projects in order to address the aim of this study. This serves to complement the findings of the literature with respect to the factors leading to the renegotiation of PPP road projects. The findings of this research reveal the respective factors leading to the renegotiations of PFI (DBFO) road projects in the UK. However, the prominent factors are a change in scope of the works necessitating works removal and an addition of assets, change in standards and obsolete specification occasioned by the long duration of the PFI road project concession among others.

Keywords: renegotiation, factors, Private Finance Initiative (PFI), design-build-finance-operate (DBFO) road projects

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4616 Comparative Study of Greenhouse Locations through Satellite Images and Geographic Information System: Methodological Evaluation in Venezuela

Authors: Maria A. Castillo H., Andrés R. Leandro C.

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During the last decades, agricultural productivity in Latin America has increased with precision agriculture and more efficient agricultural technologies. The use of automated systems, satellite images, geographic information systems, and tools for data analysis, and artificial intelligence have contributed to making more effective strategic decisions. Twenty years ago, the state of Mérida, located in the Venezuelan Andes, reported the largest area covered by greenhouses in the country, where certified seeds of potatoes, vegetables, ornamentals, and flowers were produced for export and consumption in the central region of the country. In recent years, it is estimated that production under greenhouses has changed, and the area covered has decreased due to different factors, but there are few historical statistical data in sufficient quantity and quality to support this estimate or to be used for analysis and decision making. The objective of this study is to compare data collected about geoposition, use, and covered areas of the greenhouses in 2007 to data available in 2021, as support for the analysis of the current situation of horticultural production in the main municipalities of the state of Mérida. The document presents the development of the work in the diagnosis and integration of geographic coordinates in GIS and data analysis phases. As a result, an evaluation of the process is made, a dashboard is presented with the most relevant data along with the geographical coordinates integrated into GIS, and an analysis of the obtained information is made. Finally, some recommendations for actions are added, and works that expand the information obtained and its geographical traceability over time are proposed. This study contributes to granting greater certainty in the supporting data for the evaluation of social, environmental, and economic sustainability indicators and to make better decisions according to the sustainable development goals in the area under review. At the same time, the methodology provides improvements to the agricultural data collection process that can be extended to other study areas and crops.

Keywords: greenhouses, geographic information system, protected agriculture, data analysis, Venezuela

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4615 Social Responsibility in the Theory of Organisation Management

Authors: Patricia Crentsil, Alvina Oriekhova

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The aim of the study is to determine social responsibility in the theory of organisation management. The main objectives are to examine the link between accountability,transparency, and ethical onorganisation management. The study seeks to answer questions that have received inadequate attention in social responsibility literature. Specifically, how accountability, transparency of policy, and ethical aspect enhanced organisation management? The target population of the study comprises of Deans and Head of Departments of Public Universities and Technical Universities in Ghana. The study used purposive sampling technique to select the Public Universities and technical universities in Ghana and adopted simple random Technique to select 300 participants from all Technical Universities in Ghana and 500 participants from all Traditional Universities in Ghana. The sample size will be 260 using confidence level = 95%, Margin of Error = 5%. The study used both primary and secondary data. The study adopted exploratory design to address the research questions. Results indicated thataccountability, transparency, and ethical have a positive significant link with organisation management. The study suggested that management can motivate an organization to act in a socially responsible manner.

Keywords: corporate social responsibility, organisation management, organisation management theory, social responsibility

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4614 The Dynamic of Decentralization of Education Policy in Post-Reform Indonesia: Local Perspectives

Authors: Mudiyati Rahmatunnisa

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This study is about the implementation of decentralization of education policy in today’s Indonesia’s reform era. The policy has made education as one of the basic public services that must be performed by the local governments. After more than a decade of implementing the policy, what have been achieved? Has the implementation of educational affairs in the region been able to improve the quality of education services in the region? What obstacles or challenges faced by the region in the implementation of the educational affairs? How does region overcome obstacles or challenges? In answering those strategic questions, this study will particularly investigate the implementation of educational affairs in the city and District of Cirebon, the two district level of governments in West Java Province. The two loci of study provide interesting insight, given the range of previous studies did not specifically investigate using a local perspective (city and district level). This study employs a qualitative research method through case studies. Operationally, this study is sustained by several data collection techniques, i.e. interviews, documentary method, and systematic observation. Needless to say, there have been many factors distorting the ideal construction of decentralization of education policy.

Keywords: decentralization, decentralization of education, policy implementation, public service

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4613 The Board Structure of Public and Private Sector Companies and Its Impact on Firm Performance: A Study of Fortune 500 Indian Companies from 2006 to 2015

Authors: Gayathri P. Nair

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The focus of this study is to identify whether the board structure has any significant impact on the firm performance and finding out any evidence of being listed in the Fortune 500 list compiled and published by the American business magazine, Fortune and published globally by Time Inc., as the world’s wealthiest companies. The list has been released based on the ranking obtained for the total revenues for the respective fiscal year which has ended on or before March 31st. The study has been conducted on the Indian companies that were listed in the Fortune 500 list for the past 10 years. This study employs a logical regression between the variables, firm performance and board composition as mentioned in the clause 49 of companies act 1956 and 2013. For getting the firm performance, ROA has selected as the key performance metric, as it focuses the management attention on the assets required to run the business. The highlight of the study is that the tools had been applied between public and private sector firms so that, it reveals whether the board composition is helping out to maintain the position in the list. In addition, the findings reveal that apart from independent directors, all other variables have significant impact on firm performance.

Keywords: board structure, Fortune 500 company, firm performance, India

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4612 Evaluation of the Implementation of Public Examination Chief Examiners’ Reports in Mathematics Curriculum Contents

Authors: Oginni Omoniyi Israel

Abstract:

This study evaluated the implementation of public examination Chief Examiners’ Reports (CER) in mathematics curriculum contents in Ekiti State Senior Secondary schools, Nigeria. The study adopted a descriptive research design of survey type. The sample consisted of 60 mathematics teachers and 120 students using a multi-stage sampling procedure. The instruments used were “Questionnaire on Teachers Implementation of Chief Examiners’ Report and Mathematics Curriculum Contents (QTICERMCC) and Questionnaire on Students Knowledge of Chief Examiners’ Report and Mathematics Curriculum Contents Implementation (SIERMCC)”. The validity of the instruments was carried out by experts, while the reliability coefficients of 0.85 and 0.87 were obtained through Cronbach’s Alpha formula. The data collected were analysed using descriptive and inferential statistics. The findings revealed that there was a significant relationship between awareness, availability, and accessibility of CER as well as mathematics curriculum contents. There was also a significant relationship in the implementation of CER in mathematics between teachers and students. Based on the findings, it was recommended that the examination bodies should organize an enlightment programme annually to create awareness of the utilization of CER among the stakeholders.

Keywords: evaluation, implementation, chief examiners’ reports, curriculum contents

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4611 Community Based Local Economic Development Strategy Using Strategic Asumption Surfacing and Testing and Expoential Rank Method

Authors: Kholil Kholil, Soecahyadi Soecahyadi

Abstract:

Geographically, Padang Panjang Regency which located in the heart of Western Sumatra has great potentials for the tourism industry. However, these potentials have not been strategically developed for increasing local economic development and people's welfare. The purpose of this research is to design the strategy of sustainable tourism area development using Strategic Assumption Surfacing and Testing (SAST) and Exponential Rank Method (ERM). Result study showed, there are four aspects which importance and certainly for developing tourism area destination in Padang Panjang Regency; (1) tourist information center and promotion, (2) regional cooperation development; (3) minangese center as a center of excellence; and (4) building the center of the public market. To build an attractive tourist area required action plan includes the construction of an information center, center of excellence of minangese, and tourist infrastructure; and public participation is a key success factor for ensuring sustainability of tourism development in Padang Panjang Regency.

Keywords: local economic development, tourism attraction, SAST, ERM

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4610 Battling the Final Stages of Genocide in Bosnia and Herzegovina: Denial and Triumphalism

Authors: Ehlimana Memisevic

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Genocide denial is considered the final stage of genocide, which in the words of Gregory H. Stanton, represents "one of the most certain indicators of future genocides”. Genocide denial in Bosnia and Herzegovina started in 1992, almost simultaneously with the genocide itself. Over the course of the three decades, different forms of genocide and war crimes denial have been developed by state officials, politicians, journalists, and civilians, both in Republika Srpska – the Serb-dominated entity within Bosnia and Herzegovina – and Serbia. Moreover, genocide and war crimes are not only denied but also glorified and celebrated, which was described as "triumphalism" by the Australian-Bosnian scholar Hariz Halilovich who suggested it be added as the 11th phase of Gregory Stanton's "10 stages of genocide." Since 2007, there have been a number of attempts to criminalize genocide denial at the state level in Bosnia and Herzegovina. However, all of them were unsuccessful due to the opposition of representatives of Republika Srpska. On July 23, 2021, the High Representative in Bosnia and Herzegovina, Valentin Inzko, used his power as the final authority in overseeing the civil implementation of the Dayton Peace Accords to impose amendments to Bosnia and Herzegovina's criminal code to ban the denial and glorification of genocide, crimes against humanity and war crimes. However, immediately after the OHR's decision was announced, Milorad Dodik, a Serb member of Bosnia's tripartite presidency, held a press conference, publicly denied the genocide, and announced that this law would never be accepted in Republika Srpska. Denial remains explicit and public and is promulgated through official channels in Bosnia and Herzegovina. This paper will analyze the forms of genocide and other war crimes denial and glorification in the period after the amendments to the Criminal Code of Bosnia and Herzegovina were introduced, which include incrimination of public condoning, denial, gross trivialization or justification of a crime of genocide, crimes against humanity or a war crime established by a final adjudication of the international and domestic courts. We aim to determine the effect of the imposed law and the impact of the denial committed by high-ranking public officials on the denial and celebration of genocide and war crimes committed by ordinary citizens.

Keywords: genocide, denial, triumphalism, incrimination

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4609 Investment Decision among Public Sector Retirees: A Behavioural Finance View

Authors: Bisi S. Olawoyin

Abstract:

This study attempts an exploration into behavioural finance in which the traditional assumptions of expected utility maximization with rational investors in efficient markets are dropped. It reviews prior research and evidence about how psychological biases affect investors behaviour and stock selection. This study examined the relationship between demographic variables and financial behaviour biases among public sector retirees who invested in the Nigerian Stock Exchange prior to their retirement. By using questionnaire survey method, a total of 214 valid convenient samples were collected in order to determine how specific demographic and psychological trait affect stock selection between dividend paying and non-dividend paying stocks. Descriptive statistics and OLS were used to analyse the results. Findings showed that most of the retirees prefer dividend paying stocks in few years preceding their retirement but still hold on to their non-dividend paying stock on retirement. A significant difference also exists between senior and junior retirees in preference for non-dividend paying stocks. These findings are consistent with the clientele theories of dividend.

Keywords: behavioural finance, clientele theories, dividend paying stocks, stock selection

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4608 The Impact of Heat Waves on Human Health: State of Art in Italy

Authors: Vito Telesca, Giuseppina A. Giorgio

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The earth system is subject to a wide range of human activities that have changed the ecosystem more rapidly and extensively in the last five decades. These global changes have a large impact on human health. The relationship between extreme weather events and mortality are widely documented in different studies. In particular, a number of studies have investigated the relationship between climatological variations and the cardiovascular and respiratory system. The researchers have become interested in the evaluation of the effect of environmental variations on the occurrence of different diseases (such as infarction, ischemic heart disease, asthma, respiratory problems, etc.) and mortality. Among changes in weather conditions, the heat waves have been used for investigating the association between weather conditions and cardiovascular events and cerebrovascular, using thermal indices, which combine air temperature, relative humidity, and wind speed. The effects of heat waves on human health are mainly found in the urban areas and they are aggravated by the presence of atmospheric pollution. The consequences of these changes for human health are of growing concern. In particular, meteorological conditions are one of the environmental aspects because cardiovascular diseases are more common among the elderly population, and such people are more sensitive to weather changes. In addition, heat waves, or extreme heat events, are predicted to increase in frequency, intensity, and duration with climate change. In this context, are very important public health and climate change connections increasingly being recognized by the medical research, because these might help in informing the public at large. Policy experts claim that a growing awareness of the relationships of public health and climate change could be a key in breaking through political logjams impeding action on mitigation and adaptation. The aims of this study are to investigate about the importance of interactions between weather variables and your effects on human health, focusing on Italy. Also highlighting the need to define strategies and practical actions of monitoring, adaptation and mitigation of the phenomenon.

Keywords: climate change, illness, Italy, temperature, weather

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4607 Exploring Help Seeking Attitude among Muslim Students in a School with a Dual Education System in Brunei Darussalam

Authors: Aziz Zulazmi Samsudin, Siti Norhedayah Abdul Latif

Abstract:

The lack of normalization of mental health as a conversational topic is becoming increasingly evident in certain cultures. The fact that students underutilize mental health services in schools can be attributed to the presence of various barriers that impede their willingness to seek for help. Stigma surrounding mental health services continue to be the most prevalent barrier for help seeking behavior. Alternative barriers have emerged that are both personal and public in nature that can have a substantial impact on students’ preference to seek for help in schools. A sequential explanatory study was carried out among 256 Muslim students in a school with dual education system in exploring both their Self-Stigma of Seeking Help (SSOSH) and Mental Health Help-Seeking Attitude (MHSA). In addition, 12 students were interviewed in a focus group setting to explore further the phenomena of help seeking approach by students to understand the initial quantitative analysis. Preliminary findings indicated that the students’ level of self-stigma was only moderate, but they had a favorable attitude towards counselling help. There was no significant difference on gender for both variables; however, the lower the self-stigma, the higher the mental help-seeking attitude for this current study, which is a common trend of relationship between the two variables. The interview revealed that, apart from public stigma, the absence of a qualified counsellor, a lack of ethical principles of counselling, a confidentiality issue, and the emotional openness of the students were identified as other barriers to their help-seeking attitudes. This paper also discussed the recommendation made by students in addressing barriers to counselling and facilitating their counselling needs for the improvement of students' mental and academic well-being. Additionally, this research offers the most recent data about mental health in the context of schools with a dual education system in Brunei Darussalam. It is hoped to serve as a guide for policy makers to consider the provision of mental health services that is more appealing to the students’ mental and academic well-being.

Keywords: mental health help-seeking attitude (MHSA), public stigma, school counselling, self-stigma, self-stigma of seeking help (SSOSH), well-being.

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4606 Developing an Interpretive Plan for Qubbet El-Hawa North Archaeological Site in Aswan, Egypt

Authors: Osama Amer Mohyeldin Mohamed

Abstract:

Qubbet el-Hawa North (QHN) is an example of an archaeological site in West-Aswan and It has not opened to the public yet and has been under excavation since its discovery in 2013 as a result of the illegal digging that happened in many sites in Egypt because of the unstable situation and the absence of security. The site has the potential to be one of the most attractive sites in Aswan. Moreover, it deserves to be introduced to the visitors in a good manner appropriate to its great significance. Both interpretation and presentation are crucial inseparable tools that communicate the archaeological site's significance to the public and raise their awareness. Moreover, it helps them to understand the past and appreciate archaeological assets. People will never learn or see anything from ancient remains unless it is explained. They would only look at it as ancient and charming. They expect a story, and more than knowledge, authenticity, or even supporting preservation actions, they want to enjoy and be entertained. On the other hand, a lot of archaeologists believe that planning an archaeological site for entertaining visitors deteriorates it and affects its authenticity. Thus, it represents a challenge to design a model for visitors’ experience that meets their expectations and needs while safeguarding the site’s integrity. The article presents a proposal for an interpretation plan for the site of Qubbet el-Hawa North.

Keywords: heritage interpretation and presentation, archaeological site management, qubbet el-hawa North, local community engagement, accessibility

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4605 Autonomy in Healthcare Organisations: A Comparative Case Study of Middle Managers in England and Iran

Authors: Maryam Zahmatkesh

Abstract:

Middle managers form a significant occupational category in organisations. They undertake a vital role, as they sit between the operational and strategic roles. Traditionally they were acting as diplomat administrators, and were only in power to meet the demands of professionals. Following the introduction of internal market, in line with the principles of New Public Management, middle managers have been considered as change agents. More recently, in the debates of middle managers, there is emphasis on entrepreneurialism and enacting strategic role. It was assumed that granting autonomy to the local organisations and the inception of semi-autonomous hospitals (Foundation Trusts in England and Board of Trustees in Iran) would give managers more autonomy to act proactively and innovatively. This thesis explores the hospital middle managers’ perception of and responses to public management reforms (in particular, hospital autonomy) in England and Iran. In order to meet the aims of the thesis, research was undertaken within the interpretative paradigm, in line with social constructivism. Data were collected from interviews with forty-five middle managers, observational fieldwork and documentary analysis across four teaching university hospitals in England and Iran. The findings show the different ways middle managers’ autonomy is constrained in the two countries. In England, middle managers have financial and human recourses, but their autonomy is constrained by government policy and targets. In Iran, middle managers are less constrained by government policy and targets, but they do not have financial and human resources to exercise autonomy. Unbalanced autonomy causes tension and frustration for middle managers. According to neo-institutional theory, organisations are deeply embedded within social, political, economic and normative settings that exert isomorphic and internal population-level pressures to conform to existing and established modes of operation. Health systems which are seeking to devolve autonomy to middle managers must appreciate the multidimensional nature of the autonomy, as well as the wider environment that organisations are embedded, if they are about to improve the performance of managers and their organisations.

Keywords: autonomy, healthcare organisations, middle managers, new public management

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4604 A Conceptual Framework for the Adoption of Information and Communication Technology for Anti-Corruption in the DR Congo

Authors: Itulelo Matiyabu Imaja, Patrick Ndayizigamiye, Manoj Maharaj

Abstract:

There are many catalysts of corruption. These include amongst others, lack of effective control measures to deter or detect corrupt behaviour. Literature suggests that ICT could assist in curbing corruption through the implementation of automated systems, citizens engagement through e-government and online media to name a few. In the Democratic Republic of Congo, lack of transparency and accountability in public funds collection and allocation contribute to corruption in funds mismanagement. Using the accountability theory and available literature, this paper analyses how Democratic Republic of Congo (DRC) institutions could be strengthened through ICT in order to deter instances of corruption. Findings reveal that DRC lacks reliable control, monitoring and evaluation mechanisms that could identify potentially corrupt behavior. In addition, citizens and civil society organizations who are meant to hold the institutions accountable are not given secure platform to express their views and potentially flag any corrupt behavior. Hence, the paper presents a preliminary conceptual framework that depicts how ICT could be used to strengthen current institutions to potentially deter corrupt behavior in public funds management in Congo.

Keywords: corruption, ICT adoption, transparency, DR Congo

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4603 Judicial Activism and the Supreme Court of India

Authors: Shreeya Umashankar

Abstract:

The Supreme Court of India has emerged as the most powerful organ of State and amongst the foremost constitutional courts in the world through the instrument of Public Interest Litigation (PIL), the exercise of writ jurisdiction and the expansive interpretation of fundamental rights guaranteed by the Constitution of India. Judicial activism impinging on every facet of governance has become the norm in recent times. This paper traces the evolution of judicial activism since Independence through pronouncements of the Supreme Court. It brings out distinct phases in this evolution– the initial phase of judicial restraint, the first phase of an activist judiciary where the Supreme Court primarily was concerned with protection of fundamental rights and humane treatment of citizens; the second phase where the Supreme Court took keen interest in preservation and protection of the environment; the third phase where the Supreme Court extended its reach into the socio-economic arena and the fourth phase when issues of transparency and probity in governance led to interventions by the Supreme Court. The paper illustrates through judgements of the Supreme Court that the instrument of the PIL and the exercise of writ jurisdiction by the Supreme Court go beyond the traditional postulates of judicial processes and political theory on separation of powers between the organs of State.

Keywords: fundamental rights, judicial activism, public interest litigation, Supreme Court of India

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4602 Media Facades Utilization for Sustainable Tourism Promotion in Historic Places: Case Study of the Walled City of Famagusta, North Cyprus

Authors: Nikou Javadi, Uğur Dağlı

Abstract:

The importance of culture and tourism in the attractiveness and competitiveness of the countries is central, and many regions are evidencing their cultural assets, tangible and intangible, as a means to create comparative advantages in tourism and produce a distinctive place in response to the pressures of globalization. Culture and tourism are interlinked because of their obvious combination and growth potential. Cultural tourism is a crucial global tourism market with fast growing. Regions can develop significant relations between culture and tourism to increase their attractiveness as places to visit, live and invest, increasing their competitiveness. Accordingly, having new and creative approach to historical areas as cultural value-based destinations can improve their conditions to promote tourism. Furthermore, in 21st century, media become the most important factor affecting the development of urban cities, including public places. As a result of the digital revolution, re-imaging and re-linkage public places by media are essential to create more interactions between public spaces and users, interaction media display, and urban screens, one of the most important defined media. This interaction can transform the urban space from being neglected to be more interactive space with users, especially the pedestrians. The paper focuses on The Walled City of Famagusta. As many other historic quarters elsewhere in the world, is in a process, of decay and deterioration, and its functionally distinctive areas are severely threatened by physical, functional, locational, and image obsolescence at varying degrees. So the focus on the future development of this area through tourism promotion can be an appropriate decision for the monument enhancement of the spatial quality in Walled City of Famagusta. In this paper, it is aimed to identify the effects of these new digital factors to transform public spaces especially in historic urban areas to promote creative tourism. Accordingly, two different analysis methods are used as well as a theoretical review. The first is case study on site and the second is Close ended questionnaire, test many concepts raised in this paper. The physical analysis on site carried out in order to evaluate the walled city restoration for touristic purpose. Besides, theoretical review is done in order to provide background to the subject and cleared Factors to attract tourists.

Keywords: historical areas, media façade, sustainable tourism, Walled city of Famagusta

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4601 A Study of the Adaptive Reuse for School Land Use Strategy: An Application of the Analytic Network Process and Big Data

Authors: Wann-Ming Wey

Abstract:

In today's popularity and progress of information technology, the big data set and its analysis are no longer a major conundrum. Now, we could not only use the relevant big data to analysis and emulate the possible status of urban development in the near future, but also provide more comprehensive and reasonable policy implementation basis for government units or decision-makers via the analysis and emulation results as mentioned above. In this research, we set Taipei City as the research scope, and use the relevant big data variables (e.g., population, facility utilization and related social policy ratings) and Analytic Network Process (ANP) approach to implement in-depth research and discussion for the possible reduction of land use in primary and secondary schools of Taipei City. In addition to enhance the prosperous urban activities for the urban public facility utilization, the final results of this research could help improve the efficiency of urban land use in the future. Furthermore, the assessment model and research framework established in this research also provide a good reference for schools or other public facilities land use and adaptive reuse strategies in the future.

Keywords: adaptive reuse, analytic network process, big data, land use strategy

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4600 Femicide: The Political and Social Blind Spot in the Legal and Welfare State of Germany

Authors: Kristina F. Wolff

Abstract:

Background: In the Federal Republic of Germany, violence against women is deeply embedded in society. Germany is, as of March 2020, the most populous member state of the European Union with 83.2 million inhabitants and, although more than half of its inhabitants are women, gender equality was not certified in the Basic Law until 1957. Women have only been allowed to enter paid employment without their husband's consent since 1977 and have marital rape prosecuted only since 1997. While the lack of equality between men and women is named in the preamble of the Istanbul Convention as the cause of gender-specific, structural, traditional violence against women, Germany continues to sink on the latest Gender Equality Index. According to Police Crime Statistics (PCS), women are significantly more often victims of lethal violence, emanating from men than vice versa. The PCS, which, since 2015, also collects gender-specific data on violent crimes, is kept by the Federal Criminal Police Office, but without taking into account the relevant criteria for targeted prevention, such as the history of violence of the perpetrator/killer, weapon, motivation, etc.. Institutions such as EIGE or the World Health Organization have been asking Germany for years in vain for comparable data on violence against women in order to gain an overview or to develop cross-border synergies. The PCS are the only official data collection on violence against women. All players involved are depend on this data set, which is published only in November of the following year and is thus already completely outdated at the time of publication. In order to combat German femicides causally, purposefully and efficiently, evidence-based data was urgently needed. Methodology: Beginning in January 2019, a database was set up that now tracks more than 600 German femicides, broken down by more than 100 crime-related individual criteria, which in turn go far beyond the official PCS. These data are evaluated on the one hand by daily media research, and on the other hand by case-specific inquiries at the respective public prosecutor's offices and courts nationwide. This quantitative long-term study covers domestic violence as well as a variety of different types of gender-specific, lethal violence, including, for example, femicides committed by German citizens abroad. Additionallyalcohol/ narcotic and/or drug abuse, infanticides and the gender aspect in the judiciary are also considered. Results: Since November 2020, evidence-based data from a scientific survey have been available for the first time in Germany, supplementing the rudimentary picture of reality provided by PCS with a number of relevant parameters. The most important goal of the study is to identify "red flags" that enable general preventive awareness, that serve increasingly precise hazard assessment in acute hazard situations, and from which concrete instructions for action can be identified. Already at a very early stage of the study it could be proven that in more than half of all femicides with a sexual perpetrator/victim constellation there was an age difference of five years or more. Summary: Without reliable data and an understanding of the nature and extent, cause and effect, it is impossible to sustainably curb violence against girls and women, which increasingly often culminates in femicide. In Germany, valid data from a scientific survey has been available for the first time since November 2020, supplementing the rudimentary reality picture of the official and, to date, sole crime statistics with several relevant parameters. The basic research provides insights into geo-concentration, monthly peaks and the modus operandi of male violent excesses. A significant increase of child homicides in the course of femicides and/or child homicides as an instrument of violence against the mother could be proven as well as a danger of affected persons due to an age difference of five years and more. In view of the steadily increasing wave of violence against women, these study results are an eminent contribution to the preventive containment of German femicides.

Keywords: femicide, violence against women, gender specific data, rule Of law, Istanbul convention, gender equality, gender based violence

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