Search results for: Canada Lands Company
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2314

Search results for: Canada Lands Company

874 The Disruptive Effect of COVID-19 on the Informativeness of Dividend Increases: Some Evidence from Johannesburg Stock Exchange-Listed Companies

Authors: Faustina Masocha

Abstract:

This study sought to determine if the Covid-19 pandemic played a disruptive role in the signalling effect of dividend increases for the Top 40 companies listed on the Johannesburg Stock Exchange. With the use of Event Study Methodologies, it was found that dividend increases that were announced in the 2018 and 2019 financial years resulted in Cumulative Abnormal Returns (CARs) that were significantly different from zero, as confirmed by a p-value of 0,0300. This resulted in the conclusion that, under normal circumstances, dividend increases follow the precepts outlined in signalling theories which indicate that the announcement of dividend increases sent positive signals about the expected financial performance of a company. To prove the notion that Covid-19 plays a disruptive role on the signalling hypothesis, it was found from both parametric and non-parametric tests of significance that CARs related to dividend increases that were announced during the 2020 and 2021 financial years, when the Covid-19 pandemic was at its peak, were not significantly different from zero. Therefore, although the dividend increases still resulted in some CARs, such CARs were not statistically different from zero to confirm the signalling hypothesis. A p-value of 0.9830 from parametric t-tests and a p-value of 0.8971 from the Wilcoxon signed-rank test were used as a gauge that led to the conclusion that Covid-19 plays a disruptive effect on the signalling process of dividend increases.

Keywords: cumulative abnormal returns, dividend increases, event study methodology, signalling

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873 Personality as a Predictor of Knowledge Hiding Behavior: Case Study of Alpha Electronics

Authors: Sadeeqa Khan, Muhammad Usman

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Employees’ knowledge hiding behaviors can be detrimental to employees’ interpersonal relationships and individual and organizational learning and creativity. However, to the best of the authors’ knowledge, the literature on the contingencies, antecedents and outcomes of employees’ knowledge hiding behaviors is still in its infancy. On the other hand, not everyone who hides knowledge hides it the same way, as individuals are different, so do their behaviors. This study explores the links between employees’ personality traits and their knowledge hiding behaviors. By using a single case study as a research methodology and collecting data through 28 semi-structured interviews from employees working in Alpha Electronics (the pseudo name of the company to ascertain anonymity) operating in Pakistan, we foreground the patterns of relationships between employees’ personality traits and knowledge hiding behaviors – rationalized hiding, evasive hiding and playing dumb. Our findings suggest that employees high on extraversion involve in evasive knowledge hiding; while employees low on extraversion (introverts) demonstrate rationalized hiding. Moreover, both extrovert and introvert employees involve in playing dumb in situations that involve risk for their jobs and careers. For instance, when knowledge is requested from their managers, both extrovert and introvert employees tend to play dumb, as in such cases, evasive and rationalized hiding can be harmful to their job and career-related interests and motives. Other than theoretical contributions, the study offers important implications for organizations faced with the challenges of shortage of skills and knowledge.

Keywords: knowledge hiding, personality, rationalized hiding, playing dumb, evasive hiding

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872 The Utilization of Rain Water to Ground Water with Tube in the Area of Tourism in Yogyakarta

Authors: Kurniawan Agung Pambudi, Alfian Deo Pradipta

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Yogyakarta is the famous tourism city in Indonesia. The Tugu Jogja is a tourism center located in Jetis. To support the tourism activities required facilities such as tourist hotel and guest house. The existence of tourism also has an impact on the environment. The surface of the land is covered by cement and a local company dealing in ceramics, then an infiltration process is not running. The existence of the building in layers resulting in the amount of water resource in Jetis decreases. The purpose of this research is to know the impact of the construction of the building in layers in Jetis. To obtain the data done by observation, measurements and taking the land profile, along with the interview to people in Jetis. The results of the study showed that the number of water sources in Jetis, Yogyakarta start decreases as a result of the construction of the building on stilts as a result, the height of the surface of the groundwater decreases and digging a pit must be in to get the source of the waters. Based on the results of research it can be concluded that the height of the surface of the groundwater decreases. To resolve the issue required a method to rainwater can seep into the ground for maximum. The rain that fell upon the precarious houses or other buildings is channeled toward the ground through the tubes with the depth of 1-2 meters. Rainwater will be absorbed into the land and increase the amount of ground water.

Keywords: rain water, tube, water resource, groundwater

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871 Fuzzy Set Qualitative Comparative Analysis in Business Models' Study

Authors: K. Debkowska

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The aim of this article is presenting the possibilities of using Fuzzy Set Qualitative Comparative Analysis (fsQCA) in researches concerning business models of enterprises. FsQCA is a bridge between quantitative and qualitative researches. It's potential can be used in analysis and evaluation of business models. The article presents the results of a study conducted on the basis of enterprises belonging to different sectors: transport and logistics, industry, building construction, and trade. The enterprises have been researched taking into account the components of business models and the financial condition of companies. Business models are areas of complex and heterogeneous nature. The use of fsQCA has enabled to answer the following question: which components of a business model and in which configuration influence better financial condition of enterprises. The analysis has been performed separately for particular sectors. This enabled to compare the combinations of business models' components which actively influence the financial condition of enterprises in analyzed sectors. The following components of business models were analyzed for the purposes of the study: Key Partners, Key Activities, Key Resources, Value Proposition, Channels, Cost Structure, Revenue Streams, Customer Segment and Customer Relationships. These components of the study constituted the variables shaping the financial results of enterprises. The results of the study lead us to believe that fsQCA can help in analyzing and evaluating a business model, which is important in terms of making a business decision about the business model used or its change. In addition, results obtained by fsQCA can be applied by all stakeholders connected with the company.

Keywords: business models, components of business models, data analysis, fsQCA

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870 Marketing Practices of the Urban and Recycled Wood Industry in the United States

Authors: Robert Smith, Omar Espinoza, Anna Pitta

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In the United States, trees felled in urban areas and wood generated through construction and demolition are primarily disposed of as low-value resources, such as biomass for energy, landscaping mulch, composting, or landfilled. An emerging industry makes use of these underutilized resources to produce high value-added products, with associated benefits for the environment, the local economy, and consumers. For the circular economy to be successful, markets must be created for sustainable, reusable natural materials. Research was carried out to increase the understanding of the marketing practices of urban and reclaimed wood industries. This paper presents the results of a nationwide survey of these companies. The results indicate that a majority of companies in this industry are small firms, operating for less than 10 years, which produce mostly to order and sell their products at comparatively higher prices than competing products made from virgin natural resources. Promotional messages included quality, aesthetics, and customization, conveyed through company webpages, word of mouth, and social media. Distribution channels used include direct sales, online sales, and retail sales. Partnerships are critical for effective raw material procurement. Respondents indicated optimistic growth expectations, despite barriers associated with urban and reclaimed wood materials and production.

Keywords: urban and reclaimed wood, circular economy, marketing, wood products

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869 A Novel Peptide Showing Universal Effect against Multiple Viruses in Vitro and in Vivo

Authors: Hanjun Zhao, Ke Zhang, Bojian Zheng

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Background: So far, there is no universal antiviral agent which can inhibit multiple viral infections. More and more drug-resistant viral strains emerge after the antiviral drug application for treatment. Defensins are the front line of host innate immunity and have broad spectrum antibacterial and antiviral effects. However, there is limited data to show if these defensins have good antiviral activity in vivo and what the antiviral mechanism is. Subjects: To investigate a peptide with widespread antivirus activity in vitro and in vivo and illustrate the antiviral mechanism. Methods: Antiviral peptide library designed from mouse beta defensins was synthesized by the company. Recombinant beta defensin was obtained from E. coli. Antiviral activity in vitro was assayed by plaque assay, qPCR. Antiviral activity in vivo was detected by animal challenge with 2009 pandemic H1N1 influenza A virus. The antiviral mechanism was assayed by western blot, ELISA, and qPCR. Conclusions: We identify a new peptide which has widespread effects against multiple viruses (H1N1, H5N1, H7N9, MERS-CoV) in vitro and has efficient antivirus activity in vivo. This peptide inhibits viral entry into target cells and subsequently blocks viral replication. The in vivo study of the antiviral peptide against other viral infections and the investigation of its more detail antiviral mechanism are ongoing.

Keywords: antiviral peptide, defensin, Influenza A virus, mechanism

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868 The Relationship among Exercise Participation, Job Stress and Job Satisfaction: A Study on Food Service Employees in Taiwan

Authors: Jui-Hsiu Chang

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As an increasing number of restaurants are growing, the demand for man force in the food service industry is dramatically increasing as well. However, food service workers often complete the heavy workload, infrequent breaks, long hours and shifts. With the overwhelming workload, many workers have experienced high injury rates. As a result, the restaurant industry reports a higher employee turnover rate compare to other service industries in Taiwan. Restaurant managers are seeing ways to retain good employees in order to provide good quality service for daily operation. The purpose of this study was to explore the relationship among exercise participation, job stress and job satisfaction on the food service employees. In addition, to examine how the job stress affected their job satisfaction. A survey using a self-reported questionnaire was conducted to collect data, and 269 questionnaires were collected for data analysis. The obtained materials were analyzed using descriptive statistic, independent t-test, one-way ANOVA, linear regression analysis. The results show that 1. Job stress had a significantly negative influence on employees’ job satisfaction. 2. Exercise participation had significantly positive influence on employees’ job satisfaction. 3. Job stress and job satisfaction varied among the groups of respondent with different level of exercise involvement. Furthermore, the practical implications were proposed for the food service company management when developing daily operational strategies.

Keywords: exercise participation, food service employees, job satisfaction, job stress

Procedia PDF Downloads 250
867 The Design of a Mixed Matrix Model for Activity Levels Extraction and Sub Processes Classification of a Work Project (Case: Great Tehran Electrical Distribution Company)

Authors: Elham Allahmoradi, Bahman Allahmoradi, Ali Bonyadi Naeini

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Complex systems have many aspects. A variety of methods have been developed to analyze these systems. The most efficient of these methods should not only be simple, but also provide useful and comprehensive information about many aspects of the system. Matrix methods are considered the most commonly methods used to analyze and design systems. Each matrix method can examine a particular aspect of the system. If these methods are combined, managers can access to more comprehensive and broader information about the system. This study was conducted in four steps. In the first step, a process model of a real project has been extracted through IDEF3. In the second step, activity levels have been attained by writing a process model in the form of a design structure matrix (DSM) and sorting it through triangulation algorithm (TA). In the third step, sub-processes have been obtained by writing the process model in the form of an interface structure matrix (ISM) and clustering it through cluster identification algorithm (CIA). In the fourth step, a mixed model has been developed to provide a unified picture of the project structure through the simultaneous presentation of activities and sub-processes. Finally, the paper is completed with a conclusion.

Keywords: integrated definition for process description capture (IDEF3) method, design structure matrix (DSM), interface structure matrix (ism), mixed matrix model, activity level, sub-process

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866 The Voluntary Review Decision of Quarterly Consolidated Financial Statements in Emerging Market: Evidence from Taiwan

Authors: Shuofen Hsu, Ya-Yi Chao, Chao-Wei Li

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This paper investigates the factors of whether firms’ quarterly consolidated financial statements to be voluntary reviewed by auditor. To promote the information transparency, the Financial Supervisory Commission of Executive Yuan in Taiwan ruled the Taiwanese listed companies should announce the first and third quarterly consolidated financial statements since 2008 to 2012, while the Commission didn’t require the consolidated financial statements should be reviewed by auditors. This is a very special practice in emerging market, especially in Taiwan. The valuable data of this period is suitable for us to research the determinants of firms’ voluntary review decision in emerging markets. We collected the auditors' report of each company and each year of Taiwanese listed companies since 2008 to 2012 for our research samples. We use probit model to test and analyze the determinants of voluntary review decision of the first and third quarterly consolidated financial statements. Our empirical result shows that the firms whose first and third quarterly consolidated financial statements are voluntary to be reviewed by auditors have better ranking of information transparency, higher audit quality, and better corporate governance, suggesting that voluntary review is a good signal to firms’ better information and corporate governance quality.

Keywords: voluntary review, information transparency, audit quality, quarterly consolidated financial statements

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865 Energy Service Companies as a Facilitator for Implementation of Energy-Environment Conventions

Authors: Bahareh Arghand

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The establishment of rules and regulations for more effective energy-environment interactions are essential to achieving sustainable development. Sustainable development requires mechanisms that can promote compliance in energy-environment conventions. There are many binding agreements and non-binding instruments at regional and international levels on energy and the environment. These conventions try to decrease conflicts of interest between energy, environment and economic by legal principles and practical mechanisms. The major core of conventions is their implementations because the poor implementation and enforcement power affect their success. In this regard, the main goal of this study is proposing the effective implementation mechanisms. Energy service companies' (ESCOs) activities can improve energy efficiency and decrease the environmental degradations. Therefore, it can be proposed and assessed the merit mechanism of ESCO performance as a facilitator to implement energy-environment conventions. An assessment of ESCO performance, including its potentials, problems, and limitations, as a facilitator for effective implementation of the energy-environment convention, is included. This study is oriented towards effective development and application of laws and the function of ESCOs as appropriate economic instruments and facilitator for implementation of energy-environment conventions. The resulting system of close cooperation between the energy-environment conventions and ESCOs is geared toward advancing environmental protection and economic factors by the transfer of environmentally-sound technologies that meet sustainable development objectives.

Keywords: energy-environment conventions, energy service company, facilitator mechanism, sustainable development

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864 The Impact of Management Competency, Project Team, and Process Design to Corporate Performance through Implementing the Self-Development ERP

Authors: Zeplin Jiwa Husada Tarigan, Sautma Ronni Basana, Widjojo Suprapto

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Manufacturing companies in East Java develop their own ERP system or alter the ERP system which is developed by other companies to suit their needs. To make their own system, the companies mostly assign several employees from various departments to create a project team, and the employees are from the departments that are going to utilize the ERP system as the integrated data. The project team decides the making of the ERP system from the preparation stage until the going live implementation process. In designing the business process, the top management is working together with the project team until the project is accomplished. The completion of the ERP projects depends on the project to be undertaken itself, the strategy chosen to complete the project, the work method selection, the measurement system to monitor the project, the evaluation system of the project, and, in the end, the declaration of 'going live' of the ERP project. There is an increase in the business performance for the companies that have implemented the information technology or ERP as they manage to integrate all management functions within their companies. To investigate, some questionnaires are distributed to 100 manufacturing companies, and 90 questionnaires are returned; however, there are only 46 companies that develop their own ERP system, so the response rate is 46%. The result of data analysis using PLS shows that the management competency brings impacts to the project team and the process design. The process design is adjusted to the real process in order to implement the ERP, but it does not bring direct impacts to the business performance. The implementation of ERP brings positive impacts to the company business performance.

Keywords: management competency, project team, process design, ERP implementation, business performance

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863 Restructurasation of the Concept of Empire in the Social Consciousness of Modern Americans

Authors: Maxim Kravchenko

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The paper looks into the structure and contents of the concept of empire in the social consciousness of modern Americans. To construct the model of this socially and politically relevant concept we have conducted an experiment with respondents born and living in the USA. Empire is seen as a historic notion describing such entities as the British empire, the Russian empire, the Ottoman empire and others. It seems that the democratic regime adopted by most countries worldwide is incompatible with imperial status of a country. Yet there are countries which tend to dominate in the contemporary world and though they are not routinely referred to as empires, in many respects they are reminiscent of historical empires. Thus, the central hypothesis of the study is that the concept of empire is cultivated in some states through the intermediary of the mass media though it undergoes a certain transformation to meet the expectations of a democratic society. The transformation implies that certain components which were historically embedded in its structure are drawn to the margins of the hierarchical structure of the concept whereas other components tend to become central to the concept. This process can be referred to as restructuration of the concept of empire. To verify this hypothesis we have conducted a study which falls into two stages. First we looked into the definition of empire featured in dictionaries, the dominant conceptual components of empire are: importance, territory/lands, recognition, independence, authority/power, supreme/absolute. However, the analysis of 100 articles from American newspapers chosen at random revealed that authors rarely use the word «empire» in its basic meaning (7%). More often «empire» is used when speaking about countries, which no longer exist or when speaking about some corporations (like Apple or Google). At the second stage of the study we conducted an associative experiment with the citizens of the USA aged 19 to 45. The purpose of the experiment was to find out the dominant components of the concept of empire and to construct the model of the transformed concept. The experiment stipulated that respondents should give the first association, which crosses their mind, on reading such stimulus phrases as “strong military”, “strong economy” and others. The list of stimuli features various words and phrases associated with empire including the words representing the dominant components of the concept of empire. Then the associations provided by the respondents were classified into thematic clusters. For instance, the associations to the stimulus “strong military” were compartmentalized into three groups: 1) a country with strong military forces (North Korea, the USA, Russia, China); 2) negative impression of strong military (war, anarchy, conflict); 3) positive impression of strong military (peace, safety, responsibility). The experiment findings suggest that the concept of empire is currently undergoing a transformation which brings about a number of changes. Among them predominance of positively assessed components of the concept; emergence of two poles in the structure of the concept, that is “hero” vs. “enemy”; marginalization of any negatively assessed components.

Keywords: associative experiment, conceptual components, empire, restructurasation of the concept

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862 Early Warning System of Financial Distress Based On Credit Cycle Index

Authors: Bi-Huei Tsai

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Previous studies on financial distress prediction choose the conventional failing and non-failing dichotomy; however, the distressed extent differs substantially among different financial distress events. To solve the problem, “non-distressed”, “slightly-distressed” and “reorganization and bankruptcy” are used in our article to approximate the continuum of corporate financial health. This paper explains different financial distress events using the two-stage method. First, this investigation adopts firm-specific financial ratios, corporate governance and market factors to measure the probability of various financial distress events based on multinomial logit models. Specifically, the bootstrapping simulation is performed to examine the difference of estimated misclassifying cost (EMC). Second, this work further applies macroeconomic factors to establish the credit cycle index and determines the distressed cut-off indicator of the two-stage models using such index. Two different models, one-stage and two-stage prediction models, are developed to forecast financial distress, and the results acquired from different models are compared with each other, and with the collected data. The findings show that the two-stage model incorporating financial ratios, corporate governance and market factors has the lowest misclassification error rate. The two-stage model is more accurate than the one-stage model as its distressed cut-off indicators are adjusted according to the macroeconomic-based credit cycle index.

Keywords: Multinomial logit model, corporate governance, company failure, reorganization, bankruptcy

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861 A Cross-Disciplinary Educational Model in Biomanufacturing to Sustain a Competitive Workforce Ecosystem

Authors: Rosa Buxeda, Lorenzo Saliceti-Piazza, Rodolfo J. Romañach, Luis Ríos, Sandra L. Maldonado-Ramírez

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Biopharmaceuticals manufacturing is one of the major economic activities worldwide. Ninety-three percent of the workforce in a biomanufacturing environment concentrates in production-related areas. As a result, strategic collaborations between industry and academia are crucial to ensure the availability of knowledgeable workforce needed in an economic region to become competitive in biomanufacturing. In the past decade, our institution has been a key strategic partner with multinational biotechnology companies in supplying science and engineering graduates in the field of industrial biotechnology. Initiatives addressing all levels of the educational pipeline, from K-12 to college to continued education for company employees have been established along a ten-year span. The Amgen BioTalents Program was designed to provide undergraduate science and engineering students with training in biomanufacturing. The areas targeted by this educational program enhance their academic development, since these topics are not part of their traditional science and engineering curricula. The educational curriculum involved the process of producing a biomolecule from the genetic engineering of cells to the production of an especially targeted polypeptide, protein expression and purification, to quality control, and validation. This paper will report and describe the implementation details and outcomes of the first sessions of the program.

Keywords: biomanufacturing curriculum, interdisciplinary learning, workforce development, industry-academia partnering

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860 Protection of Human Rights in Polish Centres for Foreigners – in the Context of the European Human Rights System

Authors: Oktawia Braniewicz

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The phenomenon of emigration and migration increasingly affects Poland's borders as well. For this reason, it is necessary to examine the level of protection of Human Rights in Polish Centres for Foreigners. The field study covered 11 centers for Foreigners in the provinces Kujawsko-Pomorskie Region, Lubelskie Region, Lodzkie Region, Mazowieckie Region and Podlaskie Region. Photographic documentation of living and social conditions, conversations with center employees and refugees allow to show a comprehensive picture of the situation prevailing in Centres for Foreigners. The object of reflection will be, in particular, the standards resulting from art. 8 and 13 of the Convention for the Protection of Human Rights and Fundamental Freedoms and article 2 of Protocol No. 1 to the Convention for the Protection of Human Rights and Fundamental Freedoms. The degree of realization of the right to education and the right to respect for family and private life will be shown. Issues related to learning the Polish language, access to a professional translator and psychological help will also be approximated. Learning Polish is not obligatory, which causes problems with assimilation and integration with other members of the new community. In centers for foreigners, there are no translators - a translator from an external company is rented if necessary. The waiting time for an interpreter makes the refugees feel anxious, unable to communicate with the employees of the centers (this is a situation in which the refugees do not know either English, Polish or Russian). Psychologist's help is available on designated days of the week. There is no separate specialist in child psychology, which is a serious problem.

Keywords: human rights, Polish centres, foreigners, fundamental freedoms

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859 Kidney Supportive Care in Canada: A Constructivist Grounded Theory of Dialysis Nurses’ Practice Engagement

Authors: Jovina Concepcion Bachynski, Lenora Duhn, Idevania G. Costa, Pilar Camargo-Plazas

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Kidney failure is a life-limiting condition for which treatment, such as dialysis (hemodialysis and peritoneal dialysis), can exact a tremendously high physical and psychosocial symptom burden. Kidney failure can be severe enough to require a palliative approach to care. The term supportive care can be used in lieu of palliative care to avoid the misunderstanding that palliative care is synonymous with end-of-life or hospice care. Kidney supportive care, encompassing advance care planning, is an approach to care that improves the quality of life for people receiving dialysis through early identification and treatment of symptoms throughout the disease trajectory. Advanced care planning involves ongoing conversations about the values, goals, and preferences for future care between individuals and their healthcare teams. Kidney supportive care is underutilized and often initiated late in this population. There is evidence to indicate nurses are not providing the necessary elements of supportive kidney care. Dialysis nurses’ delay or lack of engagement in supportive care until close to the end of life may result in people dying without receiving optimal palliative care services. Using Charmaz’s constructivist grounded theory, the purpose of this doctoral study is to develop a substantive theory that explains the process of engagement in supportive care by nurses working in dialysis settings in Canada. Through initial purposeful and subsequent theoretical sampling, 23 nurses with current or recent work experience in outpatient hemodialysis, home hemodialysis, and peritoneal dialysis settings drawn from across Canada were recruited to participate in two intensive interviews using the Zoom© teleconferencing platform. Concurrent data collection and data analysis, constant comparative analysis of initial and focused codes until the attainment of theoretical saturation, and memo-writing, as well as researcher reflexivity, have been undertaken to aid the emergence of concepts, categories, and, ultimately, the constructed theory. At the time of abstract submission, data analysis is currently at the second level of coding (i.e., focused coding stage) of the research study. Preliminary categories include: (a) focusing on biomedical care; (b) multi-dimensional challenges to having the conversation; (c) connecting and setting boundaries with patients; (d) difficulty articulating kidney-supportive care; and (e) unwittingly practising kidney-supportive care. For the conference, the resulting theory will be presented. Nurses working in dialysis are well-positioned to ensure the delivery of quality kidney-supportive care. This study will help to determine the process and the factors enabling and impeding nurse engagement in supportive care in dialysis to effect change for normalizing advance care planning conversations in the clinical setting. This improved practice will have substantive beneficial implications for the many individuals living with kidney failure and their supporting loved ones.

Keywords: dialysis, kidney failure, nursing, supportive care

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858 Portfolio Management for Construction Company during Covid-19 Using AHP Technique

Authors: Sareh Rajabi, Salwa Bheiry

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In general, Covid-19 created many financial and non-financial damages to the economy and community. Level and severity of covid-19 as pandemic case varies over the region and due to different types of the projects. Covid-19 virus emerged as one of the most imperative risk management factors word-wide recently. Therefore, as part of portfolio management assessment, it is essential to evaluate severity of such risk on the project and program in portfolio management level to avoid any risky portfolio. Covid-19 appeared very effectively in South America, part of Europe and Middle East. Such pandemic infection affected the whole universe, due to lock down, interruption in supply chain management, health and safety requirements, transportations and commercial impacts. Therefore, this research proposes Analytical Hierarchy Process (AHP) to analyze and assess such pandemic case like Covid-19 and its impacts on the construction projects. The AHP technique uses four sub-criteria: Health and safety, commercial risk, completion risk and contractual risk to evaluate the project and program. The result will provide the decision makers with information which project has higher or lower risk in case of Covid-19 and pandemic scenario. Therefore, the decision makers can have most feasible solution based on effective weighted criteria for project selection within their portfolio to match with the organization’s strategies.

Keywords: portfolio management, risk management, COVID-19, analytical hierarchy process technique

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857 Classification Framework of Production Planning and Scheduling Solutions from Supply Chain Management Perspective

Authors: Kwan Hee Han

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In today’s business environments, frequent change of customer requirements is a tough challenge to manufacturing company. To cope with these challenges, a production planning and scheduling (PP&S) function might be established to provide accountability for both customer service and operational efficiency. Nowadays, many manufacturing firms have utilized PP&S software solutions to generate a realistic production plan and schedule to adapt to external changes efficiently. However, companies which consider the introduction of PP&S software solution, still have difficulties for selecting adequate solution to meet their specific needs. Since the task of PP&S is the one of major building blocks of SCM (Supply Chain Management) architecture, which deals with short term decision making in the production process of SCM, it is needed that the functionalities of PP&S should be analysed within the whole SCM process. The aim of this paper is to analyse the PP&S functionalities and its system architecture from the SCM perspective by using the criteria of level of planning hierarchy, major 4 SCM processes and problem-solving approaches, and finally propose a classification framework of PP&S solutions to facilitate the comparison among various commercial software solutions. By using proposed framework, several major PP&S solutions are classified and positioned according to their functional characteristics in this paper. By using this framework, practitioners who consider the introduction of computerized PP&S solutions in manufacturing firms can prepare evaluation and benchmarking sheets for selecting the most suitable solution with ease and in less time.

Keywords: production planning, production scheduling, supply chain management, the advanced planning system

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856 Distances over Incomplete Diabetes and Breast Cancer Data Based on Bhattacharyya Distance

Authors: Loai AbdAllah, Mahmoud Kaiyal

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Missing values in real-world datasets are a common problem. Many algorithms were developed to deal with this problem, most of them replace the missing values with a fixed value that was computed based on the observed values. In our work, we used a distance function based on Bhattacharyya distance to measure the distance between objects with missing values. Bhattacharyya distance, which measures the similarity of two probability distributions. The proposed distance distinguishes between known and unknown values. Where the distance between two known values is the Mahalanobis distance. When, on the other hand, one of them is missing the distance is computed based on the distribution of the known values, for the coordinate that contains the missing value. This method was integrated with Wikaya, a digital health company developing a platform that helps to improve prevention of chronic diseases such as diabetes and cancer. In order for Wikaya’s recommendation system to work distance between users need to be measured. Since there are missing values in the collected data, there is a need to develop a distance function distances between incomplete users profiles. To evaluate the accuracy of the proposed distance function in reflecting the actual similarity between different objects, when some of them contain missing values, we integrated it within the framework of k nearest neighbors (kNN) classifier, since its computation is based only on the similarity between objects. To validate this, we ran the algorithm over diabetes and breast cancer datasets, standard benchmark datasets from the UCI repository. Our experiments show that kNN classifier using our proposed distance function outperforms the kNN using other existing methods.

Keywords: missing values, incomplete data, distance, incomplete diabetes data

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855 A Framework Factors Influencing Accounting Information Systems Adoption Success

Authors: Manirath Wongsim

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AIS plays an important role in business management, strategic and can provide assistance in all phases of decision making. Thus, many organisations needs to be seen as well adopting AIS, which is critical to a company in order to organise, manage and operate process in all sections. In order to implement AIS successfully, it is important to understand the underlying factors that influence the AIS adoption. Therefore, this research intends to study this perspective of factors influence and impact on AIS adoption’s success. The model has been designed to illustrate factors influences in AIS adoption. It also attempts to identify the critical success factors that organisations should focus on, to ensure the adoption on accounting process. This framework will be developed from case studies by collecting qualitative and quantitative data. Case study and survey methodology were adopted for this research. Case studies in two Thai- organisations were carried out. The results of the two main case studies suggested 9 factors that may have impact on in AIS adoption. Survey instrument was developed based on the findings from case studies. Two large-scale surveys were sent to selected members of Thailand Accountant, and Thailand Computer Society to further develop and test the research framework. The top three critical factors for ensuring AIS adoption were: top management commitment, steering committees, and Technical capability of AIS personnel. That is, it is now clear which factors impact in AIS adoption, and which of those factors are critical success factors for ensuring AIS adoption successes

Keywords: accounting information system, accounting information systems adoption, and inflecting AIS adoption

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854 Optimization of Palm Oil Plantation Revitalization in North Sumatera

Authors: Juliza Hidayati, Sukardi, Ani Suryani, Sugiharto, Anas M. Fauzi

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The idea of making North Sumatera as a barometer of national oil palm industry requires efforts commodities and agro-industry development of oil palm. One effort that can be done is by successful execution plantation revitalization. The plantation Revitalization is an effort to accelerate the development of smallholder plantations, through expansion and replanting by help of palm Estate Company as business partner and bank financed plantation revitalization fund. Business partner agreement obliged and bound to make at least the same smallholder plantation productivity with business partners, so that the refund rate to banks become larger and prosperous people as a plantation owner. Generally low productivity of smallholder plantations under normal potential caused a lot of old and damaged plants with plant material at random. The purpose of revitalizing oil palm plantations is which are to increase their competitiveness through increased farm productivity. The research aims to identify potential criteria in influencing plantation productivity improvement priorities to be observed and followed up in order to improve the competitiveness of destinations and make North Sumatera barometer of national palm oil can be achieved. Research conducted with Analytical Network Process (ANP), to find the effect of dependency relationships between factors or criteria with the knowledge of the experts in order to produce an objective opinion and relevant depict the actual situation.

Keywords: palm barometer, acceleration of plantation development, productivity, revitalization

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853 Employee Whistleblower Protection: An Analysis of Malaysian Law and Islamic Law

Authors: Ashgar Ali Ali Mohamed, Farheen Baig Sardar Baig

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In Malaysia, the Whistle-blower Protection Act 2010 provides protection to a person in an organization who exposes misconduct, alleged dishonest or illegal activity that violates the existing laws, among others. For example, alleged fraud, health and safety violations, and corruption, to name but a few. Undeniable, most whistle-blowers are internal to an organisation who report misconduct of a fellow employee or superior within their company and they frequently face reprisal at the hands of the organisation which they have accused. In fact, many people do not consider blowing the whistle because of fear of retaliation and losing their relationships at workplace. Although whistle-blowers are protected under law from employer retaliation, there have been many cases where punishment for whistleblowing has occurred, such as suspension, demotion, termination, or harsh mistreatment by other employees. Hence, this paper will analyse the adequacy of the legal protection available to employees who whistle-blow on their employers with reference to the Whistle-blower Protection Act 2010. Reference will also be made to the approach taken in other selected jurisdiction with a view of highlighting the adequacy of the Malaysian legislation on this subject besides strengthen employee whistle-blower protection. Further, reference is also made to the Islamic approach on this subject with particular reference to the concept of amr-bil-Ma’roof (ordering for acknowledged virtues) and nahi anil munkar (forbidding from sin). Allah (SWT) says: “And there should be a group amongst you who invite towards good, order for acknowledged virtues, forbid from sin and these it is that are the successful ones” (Al Imran(Chp 3), verse 104).

Keywords: whistleblower protection, employee whistleblower, detrimental and reprisal, Malaysian law

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852 A Method for Reconfigurable Manufacturing Systems Customization Measurement

Authors: Jesus Kombaya, Nadia Hamani, Lyes Kermad

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The preservation of a company’s place on the market in such aggressive competition is becoming a survival challenge for manufacturers. In this context, survivors are only those who succeed to satisfy their customers’ needs as quickly as possible. The production system should be endowed with a certain level of flexibility to eliminate or reduce the rigidity of the production systems in order to facilitate the conversion and/or the change of system’s features to produce different products. Therefore, it is essential to guarantee the quality, the speed and the flexibility to survive in this competition. According to literature, this adaptability is referred to as the notion of "change". Indeed, companies are trying to establish a more flexible and agile manufacturing system through several reconfiguration actions. Reconfiguration contributes to the extension of the manufacturing system life cycle by modifying its physical, organizational and computer characteristics according to the changing market conditions. Reconfigurability is characterized by six key elements that are: modularity, integrability, diagnosability, convertibility, scalability and customization. In order to control the production systems, it is essential for manufacturers to make good use of this capability in order to be sure that the system has an optimal and adapted level of reconfigurability that allows it to produce in accordance with the set requirements. This document develops a measure of customization of reconfigurable production systems. These measures do not only impact the production system but also impact the product design and the process design, which can therefore serve as a guide for the customization of manufactured product. A case study is presented to show the use of the proposed approach.

Keywords: reconfigurable manufacturing systems, customization, measure, flexibility

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851 Higher Education and the Economy in Western Canada: Is Institutional Autonomy at Risk?

Authors: James Barmby

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Canada’s westernmost provinces of British Columbia and Alberta are similar in many respects as they are both reliant on volatile natural resources for major portions of their economies. The two provinces have banded together to develop mutually beneficial trade, investment and labour market mobility rules, but in terms of developing systems of higher education, the two provinces are attempting to align higher education programs to economic development objectives by means that are quite different. In British Columbia, the recently announced initiative, B.C’s Skills for Jobs Blueprint will “make sure education and training programs are aligned with the demands of the labor market.” Meanwhile in Alberta, the province’s institutions of higher education are enjoying the tenth year of their membership in the Campus Alberta Quality Council, which makes recommendations to government on issues related to post-secondary education, including the approval of new programs. In B.C., public institutions of higher education are encouraged to comply with government objectives, and are rewarded with targeted funds for their efforts. In Alberta, the institutions as a system tell the government what programs they want to offer and government can agree or not agree to fund these programs through a ministerial approval process. In comparing the two higher education systems, the question emerges as to which one is more beneficial to the province: the one where change is directed primarily by financial incentives to achieve economic objectives or the one that makes recommendations to the government for changes in programs to achieve institutional objectives? How is institutional autonomy affected in each strategy? Does institutional autonomy matter anymore? In recent years, much has been written in regard to academic freedom, but less about institutional autonomy, which is seen by many as essential to protecting academic freedom. However, while institutional autonomy means freedom from government control, it does not necessarily mean self-government. In this study, a comparison of the two higher education systems is made using recent government policy initiatives in both provinces, and responses to those actions by the higher education institutions. The findings indicate that the economic needs in both provinces take precedence over issues of institutional autonomy.

Keywords: alberta, British Columbia, institutional autonomy, funding

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850 An Approach to Capture, Evaluate and Handle Complexity of Engineering Change Occurrences in New Product Development

Authors: Mohammad Rostami Mehr, Seyed Arya Mir Rashed, Arndt Lueder, Magdalena Missler-Behr

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This paper represents the conception that complex problems do not necessarily need a similar complex solution in order to cope with the complexity. Furthermore, a simple solution based on established methods can provide a sufficient way to deal with the complexity. To verify this conception, the presented paper focuses on the field of change management as a part of the new product development process in the automotive sector. In this field, dealing with increasing complexity is essential, while only non-flexible rigid processes that are not designed to handle complexity are available. The basic methodology of this paper can be divided into four main sections: 1) analyzing the complexity of the change management, 2) literature review in order to identify potential solutions and methods, 3) capturing and implementing expertise of experts from the change management field of an automobile manufacturing company and 4) systematical comparison of the identified methods from literature and connecting these with defined requirements of the complexity of the change management in order to develop a solution. As a practical outcome, this paper provides a method to capture the complexity of engineering changes (EC) and includes it within the EC evaluation process, following case-related process guidance to cope with the complexity. Furthermore, this approach supports the conception that dealing with complexity is possible while utilizing rather simple and established methods by combining them into a powerful tool.

Keywords: complexity management, new product development, engineering change management, flexibility

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849 Investigating a Crack in Care: Assessing Long-Term Impacts of Child Abuse and Neglect

Authors: Remya Radhakrishnan, Hema Perinbanathan, Anukriti Rath, Reshmi Ramachandran, Rohith Thazhathuvetil Sasindrababu, Maria Karizhenskaia

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Childhood adversities have lasting effects on health and well-being. This abstract explores the connection between adverse childhood experiences (ACEs) and health consequences, including substance abuse and obesity. Understanding the impact of childhood trauma and emphasizing the importance of culturally sensitive treatments and focused interventions help to mitigate these effects. Research consistently shows a strong link between ACEs and poor health outcomes. Our team conducted a comprehensive literature review of depression and anxiety in Canadian children and youth, exploring diverse treatment methods, including medical, psychotherapy, and alternative therapies like art and music therapy. We searched Medline, Google Scholar, and St. Lawrence College Library. Only original research papers, published between 2012 and 2023, peer-reviewed, and reporting on childhood adversities on health and its treatment methods in children and youth in Canada were considered. We focused on their significance in treating depression and anxiety. According to the study's findings, the prevalence of adverse childhood experiences (ACEs) is still a significant concern. In Canada, 40% of people report having had multiple ACEs, and 78% report having had at least one ACE, highlighting the persistence of childhood adversity and indicating that the issue is unlikely to fade off in the near future. Likewise, findings revealed that individuals who experienced abuse, neglect, or violence during childhood are likelier to engage in harmful behaviors like polydrug use, suicidal ideation, and victimization and suffer from mental health problems such as depression and post-traumatic stress disorder (PTSD).

Keywords: adverse childhood experiences (ACEs), obesity, post-traumatic stress disorder (PTSD), resilience, substance abuse, trauma-informed care

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848 Advancing Food System Resilience by Pseudocereals Utilization

Authors: Yevheniia Varyvoda, Douglas Taren

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At the aggregate level, climate variability, the rising number of active violent conflicts, globalization and industrialization of agriculture, the loss in diversity of crop species, the increase in demand for agricultural production, and the adoption of healthy and sustainable dietary patterns are exacerbating factors of food system destabilization. The importance of pseudocereals to fuel and sustain resilient food systems is recognized by leading organizations working to end hunger, particularly for their critical capability to diversify livelihood portfolios and provide plant-sourced healthy nutrition in the face of systemic shocks and stresses. Amaranth, buckwheat, and quinoa are the most promising and used pseudocereals for ensuring food system resilience in the reality of climate change due to their high nutritional profile, good digestibility, palatability, medicinal value, abiotic stress tolerance, pest and disease resistance, rapid growth rate, adaptability to marginal and degraded lands, high genetic variability, low input requirements, and income generation capacity. The study provides the rationale and examples of advancing local and regional food systems' resilience by scaling up the utilization of amaranth, buckwheat, and quinoa along all components of food systems to architect indirect nutrition interventions and climate-smart approaches. Thus, this study aims to explore the drivers for ancient pseudocereal utilization, the potential resilience benefits that can be derived from using them, and the challenges and opportunities for pseudocereal utilization within the food system components. The PSALSAR framework regarding the method for conducting systematic review and meta-analysis for environmental science research was used to answer these research questions. Nevertheless, the utilization of pseudocereals has been slow for a number of reasons, namely the increased production of commercial and major staples such as maize, rice, wheat, soybean, and potato, the displacement due to pressure from imported crops, lack of knowledge about value-adding practices in food supply chain, limited technical knowledge and awareness about nutritional and health benefits, absence of marketing channels and limited access to extension services and information about resilient crops. The success of climate-resilient pathways based on pseudocereal utilization underlines the importance of co-designed activities that use modern technologies, high-value traditional knowledge of underutilized crops, and a strong acknowledgment of cultural norms to increase community-level economic and food system resilience.

Keywords: resilience, pseudocereals, food system, climate change

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847 Spent Paint Solvent Recoveries by Ionic Liquids: Potential for Industrial Application

Authors: Mbongeni Mabaso, Kandasamy Moodley, Gan Redhi

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The recovery of industrially valuable organic solvents from liquid waste, generated in chemical processes, is economically crucial to countries which need to import organic solvents. In view of this, the main objective of this study was to determine the ability of selected ionic liquids, namely, 1-ethyl-3-methylimidazolium ethylsulphate, [EMIM] [ESO4] and 1-ethyl-3-methylpyridinium ethylsulphate, [EMpy][ESO4] to recover aromatic components from spent paint solvents. Preliminary studies done on the liquid waste, received from a paint manufacturing company, showed that the aromatic components were present in the range 6 - 21 % by volume. The separation of the aromatic components was performed with the ionic liquids listed above. The phases, resulting from the separation of the mixtures, were analysed with a Gas Chromatograph (GC) coupled to a FID detector. Chromatograms illustrate that the chosen ZB-Wax-Plus column gave excellent separation of all components of interest from the mixtures, including the isomers of xylene. The concentrations of aromatics recovered from the spent solvents were found to be the % ranges 13-33 and 23-49 respectively for imidazolium and pyridinium ionic liquids. These results also show that there is a significant correlation between π-character of ionic liquids and the level of extraction. It is therefore concluded that ionic liquids have the potential for macro-scale recovery of re-useable solvents present in liquid waste emanating from paint manufacture.

Keywords: synthesis, ionic liquid, imidazolium, pyridinium, extraction, aromatic solvents, spent paint organic solvents

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846 Earnings vs Cash Flows: The Valuation Perspective

Authors: Megha Agarwal

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The research paper is an effort to compare the earnings based and cash flow based methods of valuation of an enterprise. The theoretically equivalent methods based on either earnings such as Residual Earnings Model (REM), Abnormal Earnings Growth Model (AEGM), Residual Operating Income Method (ReOIM), Abnormal Operating Income Growth Model (AOIGM) and its extensions multipliers such as price/earnings ratio, price/book value ratio; or cash flow based models such as Dividend Valuation Method (DVM) and Free Cash Flow Method (FCFM) all provide different estimates of valuation of the Indian giant corporate Reliance India Limited (RIL). An ex-post analysis of published accounting and financial data for four financial years from 2008-09 to 2011-12 has been conducted. A comparison of these valuation estimates with the actual market capitalization of the company shows that the complex accounting based model AOIGM provides closest forecasts. These different estimates may be derived due to inconsistencies in discount rate, growth rates and the other forecasted variables. Although inputs for earnings based models may be available to the investor and analysts through published statements, precise estimation of free cash flows may be better undertaken by the internal management. The estimation of value from more stable parameters as residual operating income and RNOA could be considered superior to the valuations from more volatile return on equity.

Keywords: earnings, cash flows, valuation, Residual Earnings Model (REM)

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845 A Study of Barriers and Challenges Associated with Agriculture E-commerce in Afghanistan

Authors: Khwaja Bahman Qaderi, Noorullah Rafiqee

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Background: With today's increasing Internet users, e-commerce has become a viable model for strengthening relationships between sellers, entrepreneurs, and consumers due to its speed, efficiency, and cost reduction. Agriculture is the economic backbone for 80 percent of the Afghan population. According to MCIT statistics, there are currently around 10 million internet users in Afghanistan. With this data, it was expected that Afghan people should have utilized e-commerce in their agricultural aspects, although it appears to be less used. Objective: This study examines the scope of e-commerce in Afghanistan's agriculture enterprises, how they harness the potential of internet users, and what obstacles they face in implementing e-commerce in their businesses. Method: The study distributed a 39-question questionnaire to agribusinesses in five different zones of Afghanistan. After extracting the responses and excluding the incomplete questionnaires, 280 were included in the analysis step to perform a non-parametric sign test. Result: E-commerce in Afghanistan faces four major political, economic, Internet, and technological obstacles, and no company in the country has implemented e-commerce. In addition, e-commerce is still in its infancy among agricultural companies in the country. Internet use is still primarily limited to email and sharing product images on Facebook & Instagram for advertising purposes. There are no companies that conduct international transactions via the Internet. Conclusion: This study contributes to knowing the challenges and barriers that the agriculture e-commerce faces in Afghanistan to find the effective solutions to use the capacity of internet users in the country and increase the sales rate of agricultural products through the Internet.

Keywords: E-commerce, barriers and challenges, agriculture companies, Afghanistan

Procedia PDF Downloads 74