Search results for: financial status
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5794

Search results for: financial status

4474 Regional Disparities in Microfinance Distribution: Evidence from Indian States

Authors: Sunil Sangwan, Narayan Chandra Nayak

Abstract:

Over the last few decades, Indian banking system has achieved remarkable growth in its credit volume. However, one of the most disturbing facts about this growth is the uneven distribution of financial services across regions. Having witnessed limited success from all the earlier efforts towards financial inclusion targeting the rural poor and the underprivileged, provision of microfinance, of late, has emerged as a supplementary mechanism. There are two prominent modes of microfinance distribution in India namely Bank-SHG linkage (SBLP) and private Microfinance Institutions (MFIs). Ironically, such efforts also seem to have failed to achieve the desired targets as the microfinance services have witnessed skewed distribution across the states of the country. This study attempts to make a comparative analysis of the geographical skew of the SBLP and MFI in India and examine the factors influencing their regional distribution. The results indicate that microfinance services are largely concentrated in the southern region, accounting for about 50% of all microfinance clients and 49% of all microfinance loan portfolios. This is distantly followed by an eastern region where client outreach is close to 25% only. The north-eastern, northern, central, and western regions lag far behind in microfinance sectors, accounting for only 4%, 4%, 10%, and 7 % client outreach respectively. The penetration of SHGs is equally skewed, with the southern region accounting for 46% of client outreach and 70% of loan portfolios followed by an eastern region with 21% of client outreach and 13% of the loan portfolio. Contrarily, north-eastern, northern, central, western and eastern regions account for 5%, 5%, 10%, and 13% of client outreach and 3%, 3%, 7%, and 4% of loan portfolios respectively. The study examines the impact of literacy rate, rural poverty, population density, primary sector share, non-farm activities, loan default behavior and bank penetration on the microfinance penetration. The study is limited to 17 major states of the country over the period 2008-2014. The results of the GMM estimation indicate the significant positive impact of literacy rate, non-farm activities and population density on microfinance penetration across the states, while the rise in loan default seems to deter it. Rural poverty shows the significant negative impact on the spread of SBLP, while it has a positive impact on MFI penetration, hence indicating the policy of exclusion being adhered to by the formal financial system especially towards the poor. However, MFIs seem to be working as substitute mechanisms to banks to fill the gap. The findings of the study are a pointer towards enhancing financial literacy, non-farm activities, rural bank penetration and containing loan default for achieving greater microfinance prevalence.

Keywords: bank penetration, literacy rate, microfinance, primary sector share, rural non-farm activities, rural poverty

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4473 Immigrant Status and System Justification and Condemnation

Authors: Nancy Bartekian, Kaelan Vazquez, Christine Reyna

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Immigrants coming into the United States of America may justify the American system (political, economic, healthcare, criminal justice) and see it as functional. This may be explained because they may come from countries that are even more unstable than the U.S. and/or come here to benefit from the promise of the “American dream” -a narrative that they might be more likely to believe in if they were willing to undergo the costly and sometimes dangerous process to immigrate. Conversely, native-born Americans, as well as immigrants who may have lived in America for a longer period of time, would have more experiences with the various broken systems in America that are dysfunctional, fail to provide adequate services equitably, and/or are steeped in systemic racism and other biases that disadvantage lower-status groups. Thus, our research expects that system justification would decrease, and condemnation would increase with more time spent in the U.S. for immigrant groups. We predict that a) those not born in the U.S. will be more likely to justify the system, b) they will also be less likely to condemn the system, and c) the longer an immigrant has been in the U.S. the less likely they will to justify, and more they will to condemn the system. We will use a mixed-model multivariate analysis of covariance (MANCOVA) and control for race, income, and education. We will also run linear regression models to test if there is a relationship between the length of time in the United States and a decrease in system justification, and length of time and an increase in system condemnation for those not born in the U.S. We will also conduct exploratory analyses to see if the predicted patterns are more likely within certain systems over other systems (political, economic, healthcare, criminal justice).

Keywords: immigration, system justification, system condemnation, system qualification

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4472 Explicit Numerical Approximations for a Pricing Weather Derivatives Model

Authors: Clarinda V. Nhangumbe, Ercília Sousa

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Weather Derivatives are financial instruments used to cover non-catastrophic weather events and can be expressed in the form of standard or plain vanilla products, structured or exotics products. The underlying asset, in this case, is the weather index, such as temperature, rainfall, humidity, wind, and snowfall. The complexity of the Weather Derivatives structure shows the weakness of the Black Scholes framework. Therefore, under the risk-neutral probability measure, the option price of a weather contract can be given as a unique solution of a two-dimensional partial differential equation (parabolic in one direction and hyperbolic in other directions), with an initial condition and subjected to adequate boundary conditions. To calculate the price of the option, one can use numerical methods such as the Monte Carlo simulations and implicit finite difference schemes conjugated with Semi-Lagrangian methods. This paper is proposed two explicit methods, namely, first-order upwind in the hyperbolic direction combined with Lax-Wendroff in the parabolic direction and first-order upwind in the hyperbolic direction combined with second-order upwind in the parabolic direction. One of the advantages of these methods is the fact that they take into consideration the boundary conditions obtained from the financial interpretation and deal efficiently with the different choices of the convection coefficients.

Keywords: incomplete markets, numerical methods, partial differential equations, stochastic process, weather derivatives

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4471 Perceived Organizational Justice, Trust and Employee Engagement in Bank Managers

Authors: Seemal Mazhar Khan, Tahira Mubashar

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The present research aimed to investigate the relationship in perceived organizational justice, organizational trust and employee engagement in bank employees. It was hypothesized: there is likely to be a relationship in perceived organizational justices, organizational trust and employee engagement; perceived organizational justice and organizational trust are likely to predict employee engagement; there is likely to be effect of bank type and designation on perceived organizational justice, organizational trust and employee engagement. The sample consisted of 150 bank employees (50 from government, 50 from private and 50 from privatized banks) selected from different banks in Lahore, Pakistan. Correlational research design was used to conduct this study. Perceived Organizational Justices Questionnaire, Organizational Trust Questionnaire and Employee Engagement Scale were used for assessment. Pearson product moment correlation, hierarchical regression and multivariate analysis of covariance were applied. Results showed a positive significant relationship in perceived organizational justice and organizational engagement and there were also a positive significant relation between organizational trust and job and organizational engagement. Results showed that organizational trust predicts organizational engagement after controlling the effect of age, marital status and socio-economic status and there is a significant interaction effect of bank type and designation level on organizational trust in bank employees. The findings of the research can serve as a platform for the awareness of important antecedents of employee engagement and organizations can inculcate trust for better and improved engagement of its employees, thereby, enhancing the productivity of their employees.

Keywords: bank employees, organizational engagement, perceived organizational justice, trust

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4470 Achieving Competitive Advantage Through Internal Resources and Competences

Authors: Ibrahim Alkandi

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This study aims at understanding how banks can utilize their resources and capabilities to achieve a competitive advantage. The resource-based approach has been applied to assess the resources and capabilities as well as how the management perceives them as sources of competitive advantages. A quantitative approach was implemented using cross-sectional data. The research population consisted of Top managers in financial companies in Saudi Arabia, and the sample comprised 79 managers. The resources were sub divided into tangible and intangible. Among the variables that will be assessed in the research include propriety rights, trademark which is the brand, communication as well as organizational culture. To achieve the objective of the research, Multivariate analysis through multiple regression was used. The research tool used is a questionnaire whose validity is also assessed. According to the results of the study, there is a significant relationship between bank’s performance and the strategic management of propriety rights, trademark, administrative and financial skills as well as bank culture. Therefore, the research assessed four aspects, among the variables in the model, in relation to the strategic performance of these banks. The aspects considered were trademark, communication, administrative and leadership style as well as the company’s culture. Hence, this paper contributes to the body of literature by providing empirical evidence of the resources influencing both banks’ market and economic performance.

Keywords: competitive advantage, Saudi banks, strategic management, RBV

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4469 Educating for Acceptance or Action: Bachelor of Social Work Education in Canada

Authors: Elizabeth Radian

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In a challenging era of neoliberalism and managerialism in social services, the status of Canadian social work education at the Bachelor of Social Work level (BSW) was examined to determine how prepared students were to practice in a time of resource cutbacks and insecurity. Curricula in BSW programs was the focus as this generalist degree results in the greatest number of social work graduates in Canada, most of whom work at the front lines in service delivery. The study reviewed the practice frameworks that students in BSW programs were exposed to. Traditionally, schools of social work have embraced two major practice frameworks. The person in environment framework is a well-established practice framework taught in most schools. The framework offers some focus on smaller scale social change, tweaking existing arrangements and is more accepting of the status quo. An alternate practice framework taught in fewer schools has been described as a structural, progressive or anti oppressive framework. This latter framework challenges the status quo, is focused on social justice and social transformation, often incorporating social action strategies to ensure marginalized voices are heard. Using a content analysis methodology of keywords and phrases to delineate framework orientation, practice frameworks articulated in the curricula were determined by reviewing the mission/mandate of schools offering a BSW degree, their core course outlines and core course textbooks. Social action, as one strategy for initiating social change and transformation was considered. Initial research for 28 schools was completed in 2000, with follow up replications of the initial study in 2005 and 2014. These earlier studies displayed that the dominant practice framework taught in BSW programs was the person in environment framework. A lesser number of schools were categorized as primarily offering a structural, progressive or anti oppressive framework. The findings from the current study of 39 Canadian schools of social work are considered to determine how prominent structural, progressive and anti oppressive frameworks exist in current BSW curricula. This study can assist in contemplating the question – are we educating future practitioners for acceptance or action.

Keywords: social work education and pedagogy, social change, social justice, social services

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4468 Looking at Women’s Status in India through Different Lenses: Evidence from Second Wave of IHDS Data

Authors: Vidya Yadav

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In every society, males and females are expected to behave in certain ways, and in every culture, those expectation, values and norms are different and vary accordingly. Many of the inequalities between men and women are rooted in institutional structure such as in educational field, labour market, wages, decision-making power, access to services as well as in accessing the health and well-being care also. The marriage and kinship pattern shape both men’s and women’s lives. Earlier many studies have highlighted the gender disparities which vary tremendously between regions, social classes, and communities. This study will try to explore the prominent indicators to show the status of women and well-being condition in Indian society. Primarily this paper concern with firstly identification of indicators related to gender in each area like education, work status, mobility, women participation in public and private decision making, autonomy and domestic violence etc. And once the indicators are identified next task is to define them. The indicators which are selected here are for a comparison of women’s status across Indian states. Recent Indian Human Development Survey, 2011-12 has been procured to show the current situation of women. Result shows that in spite of rising levels of education and images of growing westernization in India, love marriages remain in rarity even among urban elite. In India marriage is universal, and most of the men and women marry at relatively young age. Even though the legal age of marriage is 18, but more than 60 percent are married before the legal age. Not surprisingly, but Bihar and Rajasthan are the states with earliest age at marriage. Most of them reported that they have very limited contact with their husband before marriages. Around 69 percent of women met their husbands on the day of the wedding or shortly before. In spite of decline in fertility, still childbearing remains essential to women’s lives. Mostly women aged 25 and older had at least one child. Women’s control over household resources, physical space and mobility is also limited. Indian women’s, mostly rely on men to purchase day to day necessities, as well as medicines, as well as other necessary items. This ultimately reduces the likelihood that women have cash in hand for such purchases. The story is quite different when it comes to have control over decision over purchasing household assets such as TVs or refrigerator, names on the bank account, and home ownership papers. However, the likelihood of ownership rises among urbanite educated women’s. Women’s still have to the cultural norms and the practice of purdah or ghunghat, familial control over women’s physical movement. Wife beating and domestic violence still remain pervasive, and beaten for minor transgression like going out without permission. Development of India cannot be realized without the very significant component of gender. Therefore detailed examinations of different indicators are required to understand, strategize, plan and formulate programmes.

Keywords: autonomy, empowerment, gender, violence

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4467 Evaluation of Housing Quality in the Urban Fringes of Ibadan, Nigeria

Authors: Amao Funmilayo Lanrewaju

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The study examined the socio-economic characteristics of the residents in selected urban fringes of Ibadan; identified and examined the housing and neighbourhood characteristics and evaluated housing quality in the study area. It analysed the relationship between the socio-economic characteristics of the residents, housing and neighbourhood characteristics as well as housing quality in the study area. This was with a view to providing information that would enhance the housing quality in urban fringes of Ibadan. Primary and secondary data were used for the study. A survey of eleven purposively selected communities from Oluyole and Egbeda local government areas in the urban fringes was conducted through a questionnaire administration and expert rating by five independent assessors (Qualified Architects) using penalty scoring within similar time-frames. The study employed a random sampling method to select a sample size of 480 houses representing 5% of the sampling frame of 9600 houses. Respondent in the first house was selected randomly and subsequently every 20th house in the streets involved was systematically selected for questionnaire administration, usually a household-head per building. The structured questionnaire elicited information on socio-economic characteristics of the residents, housing and neighbourhood characteristics, factors affecting housing quality and housing quality in the study area. Secondary data obtained for the study included the land-use plan of Ibadan from previous publications, housing demographics, population figures from relevant institutions and other published materials. The data collected were analysed using descriptive and inferential statistics such as frequency distribution, Cross tabulation, Correlation Analysis, Analysis of Variance (ANOVA) and Relative Importance Index (RII). The result of the survey revealed that respondents from the Yoruba ethnic group constituted the majority, comprising 439 (91.5%) of the 480 respondents from the two local government areas selected. It also revealed that the type of tenure status of majority of the respondents in the two local government areas was self-ownership (234, 48.8%), while 44.0% of the respondents acquired their houses through personal savings. Cross tabulation indicated that majority (67.1%, 322 out of 480) of the respondents were low-income earners. The study showed that both housing and neighbourhood services were not adequately provided across neighbourhoods in the study area. Correlation analysis indicated a significant relationship between respondents’ socio–economic status and their general housing quality (r=0.46; p-value of 0.01< 0.05). The ANOVA indicated that the relationship between socio-economic characteristics of the residents, housing and neighbourhood characteristics in the study area was significant (F=18.289, p=0.00; the coefficient of determination R2= 0.192). The findings from the study however revealed that there was no significant difference in the results obtained from users based evaluation and expert rating. The study concluded that housing quality in the urban fringes of Ibadan is generally poor and the socio-economic status of the residents significantly influenced the housing quality.

Keywords: housing quality, urban fringes, economic status, poverty

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4466 The Effect of the Construction Contract System by Simulating the Comparative Costs of Capital to the Financial Feasibility of the Construction of Toll Bali Mandara

Authors: Mas Pertiwi I. G. AG Istri, Sri Kristinayanti Wayan, Oka Aryawan I. Gede Made

Abstract:

Ability of government to meet the needs of infrastructure investment constrained by the size of the budget commitments for other sectors. Another barrier is the complexity of the process of land acquisition. Public Private Partnership can help bridge the investment gap by including the amount of funding from the private sector, shifted the responsibility of financing, construction of the asset, and the operation and post-project design and care to them. In principle, a construction project implementation always requires the investor as a party to provide resources in the form of funding which it must be contained in a successor agreement in the form of a contract. In general, construction contracts consist of contracts which passed in Indonesia and contract International. One source of funding used in the implementation of construction projects comes from funding that comes from the collaboration between the government and the private sector, for example with the system: BLT (Build Lease Transfer), BOT (Build Operate Transfer), BTO (Build Transfer Operate) and BOO (Build Operate Own). And form of payment under a construction contract can be distinguished several ways: monthly payment, payments based on progress and payment after completed projects (Turn Key). One of the tools used to analyze the feasibility of the investment is to use financial models. The financial model describes the relationship between different variables and assumptions used. From a financial model will be known how the cash flow structure of the project, which includes revenues, expenses, liabilities to creditors and the payment of taxes to the government. Net cash flow generated from the project will be used as a basis for analyzing the feasibility of investment source of project financing Public Private Partnership could come from equity or debt. The proportion of funding according to its source is a comparison of a number of investment funds originating from each source of financing for a total investment cost during the construction period by selected the contract system and several alternative financing percentage ratio determined according to sources will generate cash flow structure that is different. Of the various possibilities for the structure of the cash flow generated will be analyzed by software is to test T Paired to compared the contract system used by various alternatives comparison of financing to determine the effect of the contract system and the comparison of such financing for the feasibility of investment toll road construction project for the economic life of 20 (twenty) years. In this use case studies of toll road contruction project Bali Mandara. And in this analysis only covered two systems contracts, namely Build Operate Transfer and Turn Key. Based on the results obtained by analysis of the variable investment feasibility of the NPV, BCR and IRR between the contract system Build Operate Transfer and contract system Turn Key on the interest rate of 9%, 12% and 15%.

Keywords: contract system, financing, internal rate of return, net present value

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4465 Assessment of Biosecurity Strategies of Selected Fishponds in Bataan

Authors: Rudy C. Flores, Felicisima E. Tungol, Armando A. Villafuerte, Abraham S. Antonio, Roy N. Oroyo, Henry A. Cruz

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An assessment of the biosecurity strategies of selected fishponds in Bataan was conducted by the researchers from Bataan Peninsula State University Orani Campus to determine the present status of Biosecurity strategies being practice by selected freshwater and brackish water fishpond operators in the province to have an initial data of their system of safeguarding cultured fishes against possible diseases. Likewise, it aims to evaluate the extent of implementation of the following areas of Biosecurity namely; fishpond location, perimeter, entrance, building/ pond structure, shipping, new stocks, feeds, dead stocks, soil and water treatment, disinfection and vaccination program. The results of the assessment revealed that the present average status of the surveyed fish ponds in Bataan based on the data gathered from selected fishpond operators is poor for 44.64% and fair for 12.61%, which means that more than one- half of the surveyed fishpond do not have the first and second line of defense against diseases and there is always a higher risk of infection, contamination and possibility of disease outbreak. This indicates that fishpond operators in Bataan need technological interventions to improve their harvest and prevent heavy losses from fish diseases, although biosecurity is satisfactory for 12.92% and very good for 9.16%, which indicate that 22.08% of the surveyed fishponds have their own strategies to keep their stocks from diseases.

Keywords: biosecurity, fishpond operators, soil and water treatment, filtration system, bird scaring devices

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4464 Deconstructing Local Area Networks Using MaatPeace

Authors: Gerald Todd

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Recent advances in random epistemologies and ubiquitous theory have paved the way for web services. Given the current status of linear-time communication, cyberinformaticians compellingly desire the exploration of link-level acknowledgements. In order to realize this purpose, we concentrate our efforts on disconfirming that DHTs and model checking are mostly incompatible.

Keywords: LAN, cyberinformatics, model checking, communication

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4463 Land Cover Classification System for the Estimation of Carbon Storage in Terrestrial Ecosystems

Authors: Lei Zhang

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The carbon cycle greatly influences global change, and the land cover changes contribute to the status and rate of the carbon budget in ecosystems. This paper proposes a land cover classification system for mapping land cover, the national ecological environment assessment, and estimating carbon storage in ecosystems. The classification system consists of basic land cover classes at levels Ⅰ and Ⅱ and auxiliary features at level III. The basic 38 classes characterizing land cover features are derived from 19 criteria referring to composition, structure, pattern, phenology, etc. The basic classes reflect the status of carbon storage in ecosystems. The auxiliary classes at level III complement the attributes of higher levels by 9 criteria. The 5 environmental criteria of temperature, moisture, landform, aspect and slope mainly reflect the potential and intensity of carbon storage in ecosystems. The disturbance of vegetation succession caused by land use type influences the vegetation carbon budget. The other 3 vegetation cover criteria, growth period, and species characteristics further refine the vegetation types. The hierarchical structure of the land cover map (the classes of levels Ⅰ and Ⅱ) is independent of the products of level III, which is helpful for land cover product management and applications. The classification system has been adopted in the Chinese national land cover database for the carbon budget in ecosystems at a 30 m scale.

Keywords: classification system, land cover, ecosystem, carbon storage, object based

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4462 Comparative Assessment of Heavy Metals Influence on Growth of Silver Catfish (Chrysichthys nigrodigitatus) and Tilapia Fish (Oreochromis niloticus) Collected from Brackish and Freshwater, South-West, Nigeria

Authors: Atilola O. Abidemi-Iromini, Oluayo A. Bello-Olusoji, Immanuel A. Adebayo

Abstract:

Ecological studies were carried out in Asejire Reservoir (AR) and Lagos Lagoon (LL), Southwest Nigeria from January 2012 to December 2013 to determine the health status of Chrysichthys nigrodigitatus (CN) and Oreochromis niloticus (ON). The fish species samples were collected every month, these were separated into sexes, and growth pattern {length, (cm); weight (g), Isometric index, condition factor} were measured. Heavy metals (lead (Pb), iron (Fe), zinc (Zn), copper (Cu), and chromium (Cr) in ppm concentrations were also determined while bacteria occurrence(s), (load and prevalence) on fish skins, gills and intestine in the two ecological zones were determined. The fish ratio collected is in range with normal aquatic (1: 1+) male: female ratio. Growth assessment determined revealed no significant difference in length and weight in O. niloticus between locations, but a significant difference in weight occurred in C. nigrodigitatus between locations, with a higher weight (196.06 ±0.16 g) from Lagos Lagoon. Highest condition factor (5.25) was recorded in Asejire Reservoir O. niloticus, (ARON); and lowest condition factor (1.64) was observed in Asejire Reservoir C. nigrodigitatus (ARCN); as this indicated a negative allometric value which is normal in Bagridae species because it increases more in Length to weight gain than for the Cichlidae growth status. Normal growth rate (K > 1) occurred between sexes, with the male species having higher K - factors than female species within locations, between locations, between species, and within species, except for female C. nigrodigitatus having higher condition factor (K = 1.75) than male C. nigrodigitatus (K = 1.54) in Asejire Reservoir. The highest isometric value (3.05) was recorded in Asejire Reservoir O. niloticus and lowest in Lagos Lagoon C. nigrodigitatus. Male O. niloticus from Asejire Reservoir had highest isometric value, and O. niloticus species had higher condition factor which ranged between isometric (b ≤ 3) and positive allometric (b > 3), hence, denoted robustness of fish to grow more in weight than in length; while C. nigrodigitatus fish has negative allometric (b < 3) indicating fish add more length than in weight on growth. The status of condition factors and isometric values obtained is species-specific, and environmental influence, food availability or reproduction factor may as well be contributing factors. The concentrations of heavy metals in fish flesh revealed that Zn (6.52 ±0.82) had the highest, while Cr (0.01±0.00) was ranked lowest; for O. niloticus in Asejire Reservoir. In Lagos Lagoon, heavy metals concentration level revealed that O. niloticus flesh had highest in Zn (4.71±0.25) and lowest in Pb (0.01±0.00). Lagos Lagoon C. nigrodigitatus heavy metal concentration level revealed Zn (9.56±0.96) had highest, while Cr (0.06±0.01) had lowest; and Asejire Reservoir C. nigrodigitatus heavy metal level revealed that Zn (8.26 ±0.74) had highest, and Cr (0.08±0.00) had lowest. In all, Zinc (Zn) was top-ranked in level among species.

Keywords: Oreochromis niloticus, growth status, Chrysichthys nigrodigitatus, environments, heavy metals

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4461 Assessment of Microbiological Status of Branded and Street Vended Ice-Cream Offered for Public Consumption: A Comparative Study in Tangail Municipality, Bangladesh

Authors: Afroza Khatun, Masuma, Md. Younus Mia, Kamal Kanta Das

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Analysis of the microbial status and physicochemical parameters of some branded and street vended ice cream showed that total viable bacteria in branded ice cream ranged from 4.8×10³ to 1.10×10⁵ cfu/ml, and in street vended ice-cream ranged from 7.5×10⁴ to 1.6×10⁸ cfu/ml. Total coliform bacteria present up to 9.20×10³ cfu/ml in branded ice cream and 5.3×10³ to 9.6×10⁶ cfu/ml observed in street vended ice cream. Total E. coli were found to be present within a range from 0 to 4.5×10³ cfu/ml in branded and 4.1×10² to 7.5×10⁴ cfu/ml in street ice cream. The ranges of Staphylococcus aureus count were 1.8×10² to 2.9×10⁴ cfu/ml (branded) and 3.9×10⁴ to 7.9×10⁶ cfu/ml (street). The pH of both types of ice cream showed acidic to neutral conditions where the concentration of pH for branded ice cream was 5.5 to 6.9, as well as the value of pH in street ice cream, was 6.2 to 7.0. The range of Total soluble solids in several branded ice creams was 26 to 29%, and the value of TSS obtained in street-vended ice-creams ranged from 5 to 10%. The overall results of this research demonstrated that the microbial quality in all street ice creams exceeded the BSTI standard and exhibited lower quality than the industrially produced branded ice creams due to comparatively faulty manufacturing processes and poor hygiene practices. The presence of pathogenic microbes was also observed in branded ice creams which was quite alarming for public health. So it is suggested that the government authorized organization should conduct the proper monitoring system to ensure that both branded and street vended ice-creams are microbiologically safe to prevent public health hazards.

Keywords: food safety, microbiological analysis, physicochemical, ice-cream, E. coli, Staphylococcus aureus

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4460 Voluntary Disclosure Of Sustainability Information In Malaysian Federal-level Statutory Bodies

Authors: Siti Zabedah Saidin, Aidi Ahmi, Azharudin Ali, Wan Norhayati Wan Ahmad

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In today's increasingly complex and interconnected world, the concept of sustainability has transcended mere corporate social responsibility, evolving into a fundamental driver of organizational behaviour and disclosure. This content analysis study delves into the Malaysian federal-level statutory bodies’ annual report for the year 2021, aiming to elucidate the extent of sustainability disclosures within the non-financial sections of these reports. The escalating global emphasis on sustainability has prompted organizations to embrace transparency as a means to demonstrate their commitment to environmental, social, and governance (ESG) considerations. Voluntary sustainability disclosure has emerged as a crucial channel through which organizations communicate their efforts, initiatives, and impacts in these areas, thereby fostering trust and accountability with stakeholders. The study aims to identify and examine the types of sustainability information disclosed voluntarily by the federal-level statutory bodies, concentrating on the non-financial sections of the annual reports. To achieve this, the study adopts a simplified disclosure index, a pragmatic tool that quantifies the extent of sustainability reporting in a standardized manner. Using convenience sampling, the study selects a sample of annual reports from the federal-level statutory bodies in Malaysia, as provided on their respective websites. The content analysis is centred on the non-financial sections of these reports, allowing for an in-depth exploration of sustainability disclosures. The findings of the study present the extent to which Malaysian federal-level statutory bodies embrace sustainability reporting. Through thorough content analysis, the study uncovered diverse dimensions of sustainability information, encompassing environmental impact assessments, social engagement endeavours, and governance frameworks. This reveals a deliberate effort by these bodies to encapsulate their holistic organizational contributions and challenges, transcending traditional financial metrics. This research contributes to the existing literature by providing insights into the evolving landscape of sustainability disclosure practices among Malaysian federal-level statutory bodies. The findings underline the proactive nature of these bodies in voluntarily sharing sustainability-related information, reflecting their recognition of the interconnectedness between organizational success and societal well-being. Furthermore, the study underscores the potential influence of regulatory guidelines and societal expectations in shaping the extent and nature of voluntary sustainability disclosures. Organizations are not merely responding to regulatory mandates but are actively aligning with global sustainability goals and stakeholder expectations. As organizations continue to navigate the intricate web of stakeholder expectations and sustainability imperatives, this study enriches the discourse surrounding transparency and sustainability reporting. The analysis emphasizes the important role of non-financial disclosures in portraying a holistic organizational narrative. In an era where stakeholders demand accountability, and the interconnectedness of global challenges necessitates collaborative action, the voluntary disclosure of sustainability information stands as a testament to the commitment of Malaysian federal-level statutory bodies in shaping a more sustainable future.

Keywords: voluntary disclosure, sustainability information, annual report, federal-level statutory body

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4459 Canada vs Australia: Regulating the Gig Economy

Authors: Fabian Flintoff

Abstract:

The nature of the workforce has changed radically over the last 50 years in terms of a wide range of factors, including its education levels, gender composition, and the status of workers. Despite extensive changes to the structure of the workforce, lawmakers and judges have shown a reluctance to reshape employment law. In particular, employment laws have not kept pace with the extensive use of flexible forms of employment, whether part-time, casual or agency employees. This paper focuses on recent attempts at legislative change in the state/provincial and federal jurisdictions in both Australia and Canada. Australian and Canadian employment laws share a common heritage and many similarities. However, there are significant differences in the way in which employment-based disputes are resolved. The Australian component of the paper considers the changes made by the Federal conservative Coalition government in 2021. The paper also reviews the proposals for change to regulating the gig economy made by the Canadian Federal government in the 2021 budget and the idea of a rebuttable presumption in favor of an employment relationship over a contract for services. The paper suggests that there are considerable institutional impediments to achieving pragmatic law reform that balances the interests of workers and employers. It concludes that there are strong interests in the legal and labor law community for continuing the status quo, despite the fact that it may negatively impact the most marginalized members of the workforce in Australia, Canada, and other jurisdictions.

Keywords: employment law, flexible employment, labor law, legislative reform

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4458 Corporate Social Responsibility of Islamic Banks in Bahrain: Depositors’ Awareness

Authors: Sutan Emir Hidayat, Latifa Hassan Al-Qassab

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The purpose of this study is to examine depositors’ awareness on the pursuit of corporate social responsibilities (CSR) conducted by Islamic retail banks in the Kingdom of Bahrain according to the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards. The outcome of the paper is the extent to which the depositors knew about the banks’ CSR activities in promoting the welfare of the society beyond their business objectives. The study covered all Islamic retail banks in the Kingdom of Bahrain where a survey questionnaire was distributed to a total of 200 Islamic banks' depositors. The results of the survey show that the level of depositors’ awareness is limited on the pursuit of corporate social responsibilities by the banks as indicated by the small number of statements in the survey questionnaire which the respondents agreed to or of which they had satisfactory knowledge. The significant statistical difference in the respondents' answers to the survey questionnaire when they are grouped according to their respective banks prove that the level of depositors’ awareness on the pursuit of corporate social responsibilities varies considerably among the six Islamic retail banks in the kingdom. The findings of the study might be used to assist the policy makers in the field of CSR of Islamic financial institutions in formulation of better CSR activities and in delivering better services for the public welfare. The study also might help Islamic banks in the kingdom to set up strategy in order to increase the level of depositors’ awareness on their CSR activities.

Keywords: corporate social responsibilities, awareness, Islamic banks, Bahrain

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4457 Audit Quality and Audit Regulation in European Union: A Perspective, Considering Actual and Perception Based Measures

Authors: Daniela Monteiro

Abstract:

Considering the entry into force of the new EU audit reform regarding statutory auditors, in effect in all member states since 2016, this research aims to identify which audit regulation rules are associated with a high-level audit quality on both its dimensions, i.e., the actual quality and the perceived quality, in relation to public interest entities, within the European Union, and whether those rules have the same impact on both dimensions. Its measurement was based on the following proxies: the quality of financial information through earnings management and the impact of qualified opinions on financial costs. We considered in the research regulation subjects such as auditors’ rotation and provision of services (NAS) and also the level of market concentration. The criteria to include these issues in the research was its contemplation of the new rules. We studied the period before the audit reform (2009-2015) when the regulation measures were less uniform. Besides the consideration of both dimensions of audit quality and several regulation measures, we believe our conclusions configure an important contribution to this research field, considering the involvement of the first 15 member states of the European Union. The results consolidate the assumption that the balance between competence and independence is not the only challenge related to the regulation of the audit profession. The evidence demonstrates that the balance between actual and perceived quality is also a relevant matter. The major conclusion is that the challenge is to keep balanced both actual and perceived audit quality whilst ensuring the independence and competence of auditors.

Keywords:

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4456 Management as a Proxy for Firm Quality

Authors: Petar Dobrev

Abstract:

There is no agreed-upon definition of firm quality. While profitability and stock performance often qualify as popular proxies of quality, in this project, we aim to identify quality without relying on a firm’s financial statements or stock returns as selection criteria. Instead, we use firm-level data on management practices across small to medium-sized U.S. manufacturing firms from the World Management Survey (WMS) to measure firm quality. Each firm in the WMS dataset is assigned a mean management score from 0 to 5, with higher scores identifying better-managed firms. This management score serves as our proxy for firm quality and is the sole criteria we use to separate firms into portfolios comprised of high-quality and low-quality firms. We define high-quality (low-quality) firms as those firms with a management score of one standard deviation above (below) the mean. To study whether this proxy for firm quality can identify better-performing firms, we link this data to Compustat and The Center for Research in Security Prices (CRSP) to obtain firm-level data on financial performance and monthly stock returns, respectively. We find that from 1999 to 2019 (our sample data period), firms in the high-quality portfolio are consistently more profitable — higher operating profitability and return on equity compared to low-quality firms. In addition, high-quality firms also exhibit a lower risk of bankruptcy — a higher Altman Z-score. Next, we test whether the stocks of the firms in the high-quality portfolio earn superior risk-adjusted excess returns. We regress the monthly excess returns on each portfolio on the Fama-French 3-factor, 4-factor, and 5-factor models, the betting-against-beta factor, and the quality-minus-junk factor. We find no statistically significant differences in excess returns between both portfolios, suggesting that stocks of high-quality (well managed) firms do not earn superior risk-adjusted returns compared to low-quality (poorly managed) firms. In short, our proxy for firm quality, the WMS management score, can identify firms with superior financial performance (higher profitability and reduced risk of bankruptcy). However, our management proxy cannot identify stocks that earn superior risk-adjusted returns, suggesting no statistically significant relationship between managerial quality and stock performance.

Keywords: excess stock returns, management, profitability, quality

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4455 Bank Liquidity Creation in a Dual Banking System: An Empirical Investigation

Authors: Lianne M. Q. Lee, Mohammed Sharaf Shaiban

Abstract:

The importance of bank liquidity management took center stage as policy makers promoted a more resilient global banking system after the market turmoil of 2007. The growing recognition of Islamic banks’ function of intermediating funds in the economy warrants the need to investigate its balance sheet structure which is distinct from its conventional counterparts. Given that asymmetric risk, transformation is inevitable; Islamic banks need to identify the liquidity risk within their distinctive balance sheet structure. Thus, there is a strong need to quantify and assess the liquidity position to ensure proper functioning of a financial institution. It is vital to measure bank liquidity because liquid banks face less liquidity risk. We examine this issue by using two alternative quantitative measures of liquidity creation “cat fat” and “cat nonfat” constructed by Berger and Bouwman (2009). “Cat fat” measures all on balance sheet items including off balance sheet, whilst the latter measures only on balance sheet items. Liquidity creation is measured over the period 2007-2014 in 14 countries where Islamic and conventional commercial banks coexist. Also, separately by bank size class as empirical studies have shown that liquidity creation varies by bank size. An interesting and important finding shows that all size class of Islamic banks, on average have increased creation of aggregate liquidity in real dollar terms over the years for both liquidity creation measures especially for large banks indicating that Islamic banks actually generates more liquidity to the economy compared to its conventional counterparts, including from off-balance sheet items. The liquidity creation for off-balance sheets by conventional banks may have been affected by the global financial crisis when derivatives markets were severely hit. The results also suggest that Islamic banks have the higher volume of assets and deposits and that borrowing/issues of bonds are less in Islamic banks compared to conventional banks because most products are interest-based. As Islamic banks appear to create more liquidity than conventional banks under both measures, it translates that the development of Islamic banking is significant over the decades since its inception. This finding is encouraging as, despite Islamic banking’s overall size, it represents growth opportunities for these countries.

Keywords: financial institution, liquidity creation, liquidity risk, policy and regulation

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4454 A Case Study of the Digital Translation of the Lucy Lloyd and Wilhelm Bleek |Xam and !Kun Notebooks into The Digital Bleek and Lloyd

Authors: F. Saptouw

Abstract:

This paper will examine the digitization process of the |Xam and !Kun notebooks, authored by Lucy Lloyd, Dorothea Bleek and Wilhelm Bleek, and their collaborators |a!kunta, ||kabbo, ≠kasin, Dia!kwain, !kweiten ta ||ken, |han≠kass'o, !nanni, Tamme, |uma, and Da during the 19th century. Detail will be provided about the status of the archive, the creation of the digital archive and selected research projects linked to the archive. The Digital Bleek and Lloyd project is an example of institutional collaboration by the University of Cape Town, University of South Africa, Iziko South African Museum, the National Library of South Africa and the Western Cape Provincial Archives and Records Service. The contemporary value of the archive will be discussed in relation to its current manifestation as a collection of archival and digital objects, each with its own set of properties and archival risk factors. This tension between the two ways to access the archive will be interrogated to shed light on the slippages between the digital object and the archival object. The primary argument is that the process of digitization generates an ontological shift in the status of the archival object. The secondary argument is an engagement with practices to curate the encounters with these ontologically shifted objects and how to relate to each as a contemporary viewer. In conclusion this paper will argue for regarding these archival objects according to the interpretive framework utilized to engage secular relics.

Keywords: archive, curatorship, digitization, museum practice

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4453 Strategic Asset Allocation Optimization: Enhancing Portfolio Performance Through PCA-Driven Multi-Objective Modeling

Authors: Ghita Benayad

Abstract:

Asset allocation, which affects the long-term profitability of portfolios by distributing assets to fulfill a range of investment objectives, is the cornerstone of investment management in the dynamic and complicated world of financial markets. This paper offers a technique for optimizing strategic asset allocation with the goal of improving portfolio performance by addressing the inherent complexity and uncertainty of the market through the use of Principal Component Analysis (PCA) in a multi-objective modeling framework. The study's first section starts with a critical evaluation of conventional asset allocation techniques, highlighting how poorly they are able to capture the intricate relationships between assets and the volatile nature of the market. In order to overcome these challenges, the project suggests a PCA-driven methodology that isolates important characteristics influencing asset returns by decreasing the dimensionality of the investment universe. This decrease provides a stronger basis for asset allocation decisions by facilitating a clearer understanding of market structures and behaviors. Using a multi-objective optimization model, the project builds on this foundation by taking into account a number of performance metrics at once, including risk minimization, return maximization, and the accomplishment of predetermined investment goals like regulatory compliance or sustainability standards. This model provides a more comprehensive understanding of investor preferences and portfolio performance in comparison to conventional single-objective optimization techniques. While applying the PCA-driven multi-objective optimization model to historical market data, aiming to construct portfolios better under different market situations. As compared to portfolios produced from conventional asset allocation methodologies, the results show that portfolios optimized using the proposed method display improved risk-adjusted returns, more resilience to market downturns, and better alignment with specified investment objectives. The study also looks at the implications of this PCA technique for portfolio management, including the prospect that it might give investors a more advanced framework for navigating financial markets. The findings suggest that by combining PCA with multi-objective optimization, investors may obtain a more strategic and informed asset allocation that is responsive to both market conditions and individual investment preferences. In conclusion, this capstone project improves the field of financial engineering by creating a sophisticated asset allocation optimization model that integrates PCA with multi-objective optimization. In addition to raising concerns about the condition of asset allocation today, the proposed method of portfolio management opens up new avenues for research and application in the area of investment techniques.

Keywords: asset allocation, portfolio optimization, principle component analysis, multi-objective modelling, financial market

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4452 A Leaf-Patchable Reflectance Meter for in situ Continuous Monitoring of Chlorophyll Content

Authors: Kaiyi Zhang, Wenlong Li, Haicheng Li, Yifei Luo, Zheng Li, Xiaoshi Wang, Xiaodong Chen

Abstract:

Plant wearable sensors facilitate the real-time monitoring of plant physiological status. In situ monitoring of the plant chlorophyll content over days could provide valuable information on the photosynthetic capacity, nitrogen content, and general plant health. However, it cannot be achieved by current chlorophyll measuring methods. Here, a miniaturized and plant-wearable chlorophyll meter was developed for rapid, non-destructive, in situ, and long-term chlorophyll monitoring. This reflectance-based chlorophyll sensor with 1.5 mm thickness and 0.2 g weight (1000 times lighter than the commercial chlorophyll meter), includes a light emitting diode (LED) and two symmetric photodetectors (PDs) on a flexible substrate and is patched onto the leaf upper epidermis with a conformal light guiding layer. A chlorophyll content index (CCI) calculated based on this sensor shows a better linear relationship with the leaf chlorophyll content (r² > 0.9) than the traditional chlorophyll meter. This meter can wirelessly communicate with a smartphone to monitor the leaf chlorophyll change under various stresses and indicate the unhealthy status of plants for long-term application of plants under various stresses earlier than chlorophyll meter and naked-eye observation. This wearable chlorophyll sensing patch is promising in smart and precision agriculture.

Keywords: plant wearable sensors, reflectance-based measurements, chlorophyll content monitoring, smart agriculture

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4451 The Decision-Making Mechanisms of Tax Regulations

Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze

Abstract:

In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.

Keywords: international accounting standards, financial accounting, tax systems, financial obligations

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4450 An Examination of Internal Control System, Executive Duality and Audit Alarm Committee of Listed Nigerian Companies

Authors: Mansur Lubabah Kwanbo

Abstract:

Existing literatures have demonstrated the importance of executive duality (ED) and audit committee (AC) in the financial growth of companies. To some extent this points to corporate governance mechanism aiming at addressing makers and implementers of company policies to be centered on promoting only company objectives. However, furthering organizational objectives needs an adequate structure of control to realize that. Recent development in the various industries in Nigeria have indicated the internal control system (ICS)has not been able to adequately address most of the activities that results in ills of sustaining growth for these industries. It is from this premise the study has as one of its objective to determine the extent to which ICS significantly relates to ED and AC in listed Nigerian corporation. Data were sourced from 308 financial statements and accounts of the corporations that made the sample of the study. Logistic regression aided the test of the hypothesis formulated for the study. Findings revealed a significant relationship between the study variables. The study concludes that the internal control system (ICS) is effective despite the bifurcation of executive duality (ED) and the presence of the Audit Committee (AC) to the extent of preventing ills that encourage lack of sustainability of company’s growth. Sustaining legitimate policies that translate into huge earnings, and create value to stake holders should be pursued.

Keywords: audit committee (AC), executive duality (ED), internal control system (ICS), Nigeria

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4449 E-government Status and Impact on Development in the Arab Region

Authors: Sukaina Al-Nasrawi, Maysoun Ibrahim

Abstract:

Information and communication technologies (ICT) have affected recent public administration and governance. Electronic Government (e-government) services were developed to simplify government procedures and improve interaction with citizens on one hand and to create new governance models to empower citizens and involve them in the decision-making process while increasing transparency on another hand. It is worth noting that efficient governance models enable sustainable development at the social and economic levels. Currently, the status of e-government national strategies and implementation programs vary from one country to another. This variance in the development levels of e-government initiatives and applications noted the digital divide between countries of the same region, thereby highlighting the difficulty to reach regional integration. Many Arab countries realized the need for a well-articulated e-government strategy and launched national e-government initiatives. In selected Arab countries, the focus of e-government initiatives and programs shifted from the provision of services to advanced concepts such as open data initiatives. This paper aims at over viewing the e-government achievements of Arab countries and areas for enhancement, and share best practices in the area.of the best e-government programmes from the Arab region the world. It will also shed the light on the impact of the information society in general and e-government, in specific, on the social and economic development in the Arab region.

Keywords: Information and Communication Technologies (ICT), services, e-government, development, Arab region, digital divide, citizens

Procedia PDF Downloads 275
4448 A Cross-Sectional Study on the Nutritional Status of School Going Children From Urban and Rural Populations of Pakistan

Authors: Aftab Ahmed, Farhan Saeed, Muhammad Afzaal, Shinawar Waseem Ali, Ali Imran, Sadaf Munir

Abstract:

Malnutrition is a globally increasing public health concern among children; it affects number of school children influencing their growth, development and academic performance. The tenet of the current cross sectional study was to assess the nutritional biomarkers of school going children of age 12-15 years resulting in stunting, underweight, overweight, bone deformities and other health disparities in nutritionally deprived urban and rural populations of Pakistan. A sample size comprising of 180 school going children was stipulated from the targeted urban and rural populations. The fallouts of investigation unveiled that both rural and urban populations were experiencing nutritional challenges however; on account of awareness paucity the rustic population was nutritionally more compromised. Hematological tests elucidated 16.7% and 7.8% cases for high glucose level, 35.6% and 27.8% cases for low hemoglobin levels, 14.4% and 15.6% cases for low calcium indices, 12.2% and 4.4% high white blood cell count (WBC), 20% and 14.4% low red blood cell count, 76.7% and 74.4% low hematocrit (HCT) values, among the rural and urban populations respectively. The above mentioned outcomes can serve as a way forward for policy and law maker institutions to curb the possible barricades in the way of healthy nutritional status in these areas

Keywords: malnutrition, hematological study, child nutrition, bone mineral density, calcium, RBC

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4447 Development of Partial Discharge Defect Recognition and Status Diagnosis System with Adaptive Deep Learning

Authors: Chien-kuo Chang, Bo-wei Wu, Yi-yun Tang, Min-chiu Wu

Abstract:

This paper proposes a power equipment diagnosis system based on partial discharge (PD), which is characterized by increasing the readability of experimental data and the convenience of operation. This system integrates a variety of analysis programs of different data formats and different programming languages and then establishes a set of interfaces that can follow and expand the structure, which is also helpful for subsequent maintenance and innovation. This study shows a case of using the developed Convolutional Neural Networks (CNN) to integrate with this system, using the designed model architecture to simplify the complex training process. It is expected that the simplified training process can be used to establish an adaptive deep learning experimental structure. By selecting different test data for repeated training, the accuracy of the identification system can be enhanced. On this platform, the measurement status and partial discharge pattern of each equipment can be checked in real time, and the function of real-time identification can be set, and various training models can be used to carry out real-time partial discharge insulation defect identification and insulation state diagnosis. When the electric power equipment entering the dangerous period, replace equipment early to avoid unexpected electrical accidents.

Keywords: partial discharge, convolutional neural network, partial discharge analysis platform, adaptive deep learning

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4446 How Childhood Trauma Changes the Recovery Models

Authors: John Michael Weber

Abstract:

The following research results spanned six months and 175 people addicted to some form of substance, from alcohol to heroin. One question was asked, and the answers were amazing and consistent. The following work is the detailed results of this writer’s answer to his own question and the 175 that followed. A constant pattern took shape throughout the bio-psycho-social assessments, these addicts had “first memories,” the memories were vivid and took place between the ages of three to six years old, to a person those first memories were traumatic. This writer’s personal search into his childhood was not to find an excuse for the way he became, but to explain the reason for becoming an addict. To treat addiction, these memories that have caused Post Traumatic Stress Disorder (PTSD), must be recognized as the catalyst that sparked a predisposition. Cognitive Behavioral Therapy (CBT), integrated with treatment specifically focused on PTSD, gives the addict a better chance at recovery sans relapse. This paper seeks to give the findings of first memories of the addicts assessed and provide the best treatment plan for such an addict, considering, the childhood trauma in congruence with treatment of the Substance Use Disorder (SUD). The question posed was concerning what their first life memory wa It is the hope of this author to take the knowledge that trauma is one of the main catalysts for addiction, will allow therapists to provide better treatment and reduce relapse from abstinence from drugs and alcohol. This research led this author to believe that if treatment of childhood trauma is not a priority, the twelve steps of Alcoholics Anonymous, specifically steps 4 and 5, will not be thoroughly addressed and odds for relapse increase. With this knowledge, parents can be educated on childhood trauma and the effect it has on their children. Parents could be mindful of the fact that the things they perceive as traumatic, do not match what a child, in the developmental years, absorbs as traumatic. It is this author’s belief that what has become the status quo in treatment facilities has not been working for a long time. It is for that reason this author believes things need to change. Relapse has been woven into the fabric of standard operating procedure and that, in this authors view, is not necessary. Childhood Trauma is not being addressed early in recovery and that creates an environment of inevitable relapse. This paper will explore how to break away from the status -quo and rethink the current “evidencebased treatments.” To begin breaking away from status-quo, this ends the Abstract, with hopes an interest has been peaked to read on.

Keywords: childood, trauma, treatment, addiction, change

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4445 Review of Assessment of Integrated Information System (IIS) in Organisation

Authors: Mariya Salihu Ingawa, Sani Suleiman Isah

Abstract:

The assessment of Integrated Information System (IIS) in organisation is an important initiative to enable the Information System (IS) managers, as well as top management to understand the success status of their investment in IS integration efforts. However, without a proper assessment, an organisation will not know its IIS status, which may affect their judgment on what action should be taken onwards. Current research on IIS assessment is lacking and those related literature on IIS assessment focus more on assessing the technical aspect of IIS. It is argued that assessing technical aspect alone is inadequate since organisational and strategic aspects in IIS should also be considered. Current methods, techniques and tools used by vendors for IIS assessment also are lack of comprehensive measures to fully assess the Integrated Information System in term of technical, organisational and strategic domains. The purpose of this study is to establish critical success factors for measuring success of an Integrated Information System. These factors are used as the basis for constructing an approach to comprehensively assess IIS in an organisation. A comprehensive list of success factors for IIS assessment, established from literature, was initially presented. An expert surveys using both manual and online methods were conducted to verify the factors. Based on the factors, an instrument for IIS assessment was constructed. The results from a case study indicate that through comprehensive assessment approach, not only the level of success been known, but also reveals the contributing factors. This research contributes to the field of Information Systems specifically in the area of Integrated Information System assessment.

Keywords: integrated information system, expert surveys, organisation, assessment

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