Search results for: human capital development
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 22582

Search results for: human capital development

21142 Connecting African Ubuntu and Social Work Practices for Human Rights: The Value of Dignity and Worth of a Person

Authors: Meinrad Haule Lembuka

Abstract:

Social work profession one of its primary mission is to restore and maintain human rights where social workers recognise all humanity as equal, and so too the philosophies that have developed across the world’s regions. Ubuntu means African Humanism, where realization of human rights has been a primary role for every member of community to protect other member. Before Universal declaration of human rights, African societies had a long history of embracing human rights through Ubuntu approach model. The article used Ubuntu theory to guide the review process of existing literature since Ubuntu theory since is grounded in African cultural values and ecology, and it was thought that application of Ubuntu theory was relevant to reflect reality of Ubuntu model and indigenization of social work in African context. Results have shown that in realization of human rights, Ubuntu was practiced is termed as model, philosophy, cultural values, way of life or framework originated in sub-sahara Africa and some of remarkably practice model in several African communities such as Angola, (gimuntu), Botswana (muthu), Burkina Faso (maaya), Ghana (biako ye), Malawi (umunthu), Mali (maaya/hadama de ya), Namibia (omundu), Nigeria (mutunchi/iwa/agwa), (bantu), Sierra Leonne (maaya), South Africa (ubuntu/botho) and Tanzania (utu/obuntu/bumuntu). Collective and holistic mechanism of Ubuntu is found through an Ubuntu framework that is contributed by individual, family, community and spirit that is characterised by interconnectedness of all things and beings. Each society has its own name but the practice remained the same and realization of human rights in Africa context was centred through human dignity, Ubuntu is built under cultural values of humanism that brings implications for African social worker to integrate this indigenous model into social work practice in restoring and maintain human rights. Social workers should promote policies and practices that demonstrate respect for human life, difference, support and expansion of cultural knowledge and resources, advocate for programmes and institutions that demonstrate cultural competence and promote policies that safeguard the rights and confirm equity and social justice for all people.

Keywords: African ubuntu, indigenous practice, African humanism, African human rights, social work and human rights

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21141 Simulation-Based Validation of Safe Human-Robot-Collaboration

Authors: Titanilla Komenda

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Human-machine-collaboration defines a direct interaction between humans and machines to fulfil specific tasks. Those so-called collaborative machines are used without fencing and interact with humans in predefined workspaces. Even though, human-machine-collaboration enables a flexible adaption to variable degrees of freedom, industrial applications are rarely found. The reasons for this are not technical progress but rather limitations in planning processes ensuring safety for operators. Until now, humans and machines were mainly considered separately in the planning process, focusing on ergonomics and system performance respectively. Within human-machine-collaboration, those aspects must not be seen in isolation from each other but rather need to be analysed in interaction. Furthermore, a simulation model is needed that can validate the system performance and ensure the safety for the operator at any given time. Following on from this, a holistic simulation model is presented, enabling a simulative representation of collaborative tasks – including both, humans and machines. The presented model does not only include a geometry and a motion model of interacting humans and machines but also a numerical behaviour model of humans as well as a Boole’s probabilistic sensor model. With this, error scenarios can be simulated by validating system behaviour in unplanned situations. As these models can be defined on the basis of Failure Mode and Effects Analysis as well as probabilities of errors, the implementation in a collaborative model is discussed and evaluated regarding limitations and simulation times. The functionality of the model is shown on industrial applications by comparing simulation results with video data. The analysis shows the impact of considering human factors in the planning process in contrast to only meeting system performance. In this sense, an optimisation function is presented that meets the trade-off between human and machine factors and aids in a successful and safe realisation of collaborative scenarios.

Keywords: human-machine-system, human-robot-collaboration, safety, simulation

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21140 The Development of Digital Economy in Thailand

Authors: Danuvasin Charoen

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This study investigates the development of the digital economy policy in Thailand. The researcher describes the importance of digital technologies for competitiveness development of the country. In addition, the researcher analyzes the components and roadmap of the digital economy policy in Thailand. Main problems and challenges of the policy were identified. The data were gathered and analyzed from secondary sources. The finding can be used to guide the implementation of the digital economy in Thailand and other developing economies.

Keywords: digital economy, ICT in developing countries, Thailand, ICT development

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21139 Gender Considerations and Entrepreneurship Development in Nigeria

Authors: Tirimisiyu Olaide Gbadamosi

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Individuals go into business for the sake of obtaining regular income, becoming self-employed. Although, there different kinds of business enterprises that female and male can go into, often times, some businesses are regarded more suitable for a particular sex and not the other. This means that there is some gender discrimination in the choice of business one goes into and by extension in entrepreneurship development. Apparently, gender attitudes and behaviors will have positive or negative effects on entrepreneurship development in a society or economy. This research work therefore intends to take a critical look at gender discrimination as they affect entrepreneurship development with particular reference to northern Nigeria in general, using Exceptional Production Services Limited Kaduna, Kaduna North Local Government area as a case study, and also to suggest the possible solution to unidentified problems and give recommendation where necessary. Statement of research problem: Entrepreneurship has generally been recognised as a good medium or strategy for economic development of an individual, a community and a nation. It is also a known a known fact that some gender discrimination are often used in the choice of business or even the decision to go into business. For example, some businesses are regarded as more suitable to men than women. The question here is, is this the right approach to economic development through entrepreneurship? Of what effect is this approach to entrepreneurship development? These and the other questions are what this research intends to find answers to and if possible make recommendations. Significance of the study: The findings of this study will provide a guide for anyone for the establishment of a business in Nigeria. The study will help any prospective entrepreneur to make the right decision of which business to go into and how to contend with gender related issues that might influence its success in business. Furthermore, it is hoped that the study will assist the government and her agencies in the process in developing entrepreneurship development programs. Conclusion: There has been growing recognition that various types of discrimination do not always affect women and men in the same way. Moreover, gender discrimination may be intensified and facilitated by all other forms of discrimination. It has been increasingly recognized that without gender analysis of all forms of discrimination in business, including multiple forms of discrimination, and, in particular, in this context, related intolerance, violations of the human rights of women might escape detection and remedies to address racism may also fail to meet the needs of women and girls. It is also important that efforts to address gender discrimination incorporate approaches to the elimination of all forms of discrimination. Recommendation: Campaigning and raising awareness among young men and women, parents, teachers and employers about gender stereotypical attitudes towards academic performances and the likely consequences of overall educational choices for employment and entrepreneurship opportunities, career progression and earnings.

Keywords: entrepreneurship, economic development, small medium enterprises, gender discrimination

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21138 Foucault and the Archaeology of Transhumanism

Authors: Michel Foucault, Friedrich Nietzsche, Max More, Natasha Vita-More, Francesca Ferrando

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During the early part of his intellectual and academic career (1950s and 1960s), Michel Foucault developed an interest for what we can call the ‘anthropological question’, or how our modernity deals with human nature from an epistemological standpoint. The great originality of Foucault’s thought here lies in the fact that he approaches this question not from the perspective of this ‘sovereign subject’ (that has characterized the History of Western thought) he wishes to disclose and ‘denounce’, but rather at the level of discourses and the way they constitute who we are, so to speak. This led him, in turn, to formulate a series of though-provoking statements during his so-called ‘archaeological period’ of the 1960s concerning what we call ‘man’ in the West, such as that he is an ‘invention of recent date’ (as a proper object of concern and reflection), and, perhaps more importantly, that he might disappear in the near future, ‘like a face drawn in sand at the edge of the sea’. Foucault is following on the footsteps of Nietzsche in that regard, who had famously announced in the 19th ce. the ‘death of God’ and the need for the future generations to surpass (so to speak) the traditional ‘Christian-centred’ Western conception of the human. While Foucault exposed such insights more than half a century ago, they appear to be more actual than ever today with the development and rise in popularity of intellectual movements such as Transhumanism and Posthumanism, which seek to question and propose an alternative to the concepts of ‘man’ or ‘human nature’ in our culture. They rely for that on the same assumption as Foucault and Nietzsche that those concepts (and the meaning we attribute to them) have become ‘obsolete’ as it is and thus must be overcome (at a conceptual, but also a more practical level). Hence, those movements not only echo the important Foucauldian reflection of the 1950s and 1960s on the ‘anthropological question’ but seem to have been literally announced by it, so to speak. The aim of this paper will therefore be to show the relevance of Foucault (and in particular his archaeological method) in understanding the nature of Transhumanism (and Posthumanism), for instance, by analysing and assessing it as a form of discourse that is literally reshaping the way we understand ourselves as human beings in our (post)modern age, drawing for that on a number of key texts including from the early productions of Foucault.

Keywords: foucault, nietzsche, archaeology, transhumanism, posthumanism

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21137 Solving Crimes through DNA Methylation Analysis

Authors: Ajay Kumar Rana

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Predicting human behaviour, discerning monozygotic twins or left over remnant tissues/fluids of a single human source remains a big challenge in forensic science. Recent advances in the field of DNA methylations which are broadly chemical hallmarks in response to environmental factors can certainly help to identify and discriminate various single-source DNA samples collected from the crime scenes. In this review, cytosine methylation of DNA has been methodologically discussed with its broad applications in many challenging forensic issues like body fluid identification, race/ethnicity identification, monozygotic twins dilemma, addiction or behavioural prediction, age prediction, or even authenticity of the human DNA. With the advent of next-generation sequencing techniques, blooming of DNA methylation datasets and together with standard molecular protocols, the prospect of investigating and solving the above issues and extracting the exact nature of the truth for reconstructing the crime scene events would be undoubtedly helpful in defending and solving the critical crime cases.

Keywords: DNA methylation, differentially methylated regions, human identification, forensics

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21136 Nation Branding: Guidelines for Identity Development and Image Perception of Thailand Brand in Health and Wellness Tourism

Authors: Jiraporn Prommaha

Abstract:

The purpose of this research is to study the development of Thailand Brand Identity and the perception of its image in order to find any guidelines for the identity development and the image perception of Thailand Brand in Health and Wellness Tourism. The paper is conducted through mixed methods research, both the qualitative and quantitative researches. The qualitative focuses on the in-depth interview of executive administrations from public and private sectors involved scholars and experts in identity and image issue, main 11 people. The quantitative research was done by the questionnaires to collect data from foreign tourists 800; Chinese tourists 400 and UK tourists 400. The technique used for this was the Exploratory Factor Analysis (EFA), this was to determine the relation between the structures of the variables by categorizing the variables into group by applying the Varimax rotation technique. This technique showed recognition the Thailand brand image related to the 2 countries, China and UK. The results found that guidelines for brand identity development and image perception of health and wellness tourism in Thailand; as following (1) Develop communication in order to understanding of the meaning of the word 'Health and beauty tourism' throughout the country, (2) Develop human resources as a national agenda, (3) Develop awareness rising in the conservation and preservation of natural resources of the country, (4) Develop the cooperation of all stakeholders in Health and Wellness Businesses, (5) Develop digital communication throughout the country and (6) Develop safety in Tourism.

Keywords: brand identity, image perception, nation branding, health and wellness tourism, mixed methods research

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21135 Using the Family Justice System to Respond to ISIS Returnees: The UK Experience

Authors: Fatima Ahdash

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Over the last 6-7 years, the UK has resorted to using the family courts and the family justice system more generally as a way of dealing with children and young people either traveling to or returning from ISIS territories in the Middle East. This is an important innovation in counter-terrorism laws and practices in the UK: never before have the family courts been used for the purpose of preventing and countering terrorism anywhere in the world. This paper will examine this innovation; it will explore how, why, and the implications of the interaction between family law and counter-terrorism, particularly on the human rights of the parents and children involved. It will question whether the use of the family courts provides a more useful, and perhaps human rights compliant, method of tackling terrorism and extremism when compared to other more Draconian legal and administrative methods.

Keywords: counter-terrorism, family justice, law, human rights

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21134 Human Rights on Digital Platforms

Authors: Niina Meriläinen

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Digital platforms are arenas for dialogue, various kinds of political debates, information and news gathering, policymaking, and social change processes. Human rights serve as examples of social and political issues that are universally noted as principles and yet often violated on digital platforms as well as in the analog world. Digital platforms in this study are different Internet sites, blogs, discussion platforms, social media apps, and gaming. Various actors, from human rights activists and non-governmental organizations to individual people, governments, and corporations, use digital platforms along with analog arenas to discuss and defend human rights, while violators can find new victims and continue violating rights on the same platforms. Digital platforms create opportunities for various women and minorities to empower themselves and others and to be active in various arenas of society and policymaking. At the same time, digital platforms pose threats to human rights globally, especially to women, girls, and minorities. The results of this meta-study of n=120 academic case studies indicate that more research is needed to determine the framework of human rights and human rights on digital platforms. A broad discussion must be had on what human rights require in the digital realm and how ICTs may enhance or threaten our ability to respect, protect, and fulfill a wide variety of human rights while various digital platforms pose multiple threats to human rights. This relates to the willingness of political decision-makers to act upon various crimes committed on and with online platforms. More research is needed to determine the framework of digital human rights and human rights on digital platforms in relation to political communication and decision-making. It is important to develop a framework in which these are defined. It must be discussed who participates in this process: those whose rights are violated, companies that profit by selling our personal data, activists, governments, and some unknown actors. In the end, the question comes back to who has the power to define what we talk about, when, and where. This use of power plays a big role. Digital platforms illustrate the darker side of technological progress, which, on the one hand, has given various people the possibility to engage in society, empower themselves, and take ownership of their rights globally. At the same time, the platforms enable others to use the same platforms to find victims, abuse them, and exploit them. Bullying, harassment, and violence are rampant on various digital platforms, where minorities and people with limited support are victims. There is indeed a need for a discussion of normative values in the era of fake news, the power of influencers, Trumpism, and institutionalized disregard for human rights, gender equality, and the elimination of gender-based violence online. Attention and obligations must be placed on politicians and internet architecture, such as corporations, and their roles in human rights and their violations online.

Keywords: human rights, digital platforms, violations, internet, social media

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21133 Beyond Juridical Approaches: The Role of Sociological Approach in Promoting Human Rights of Migrants

Authors: Ali Aghahosseini Dehaghani

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Every year in this globalized world, thousands of migrants leave their countries hoping to find a better situation of life in other parts of the world. In this regard, many questions, from a human rights point of view, have been raised about how this phenomenon should be managed in the host countries. Although legal approaches such as legislation and litigation are inevitable in the way to respect the human rights of migrants, there is an increasing consensus about the fact that a strict juridical approach is inadequate to protect as well as to prevent violations of migrants’ rights. Indeed, given the multiplicity of factors that affect and shape the application of these rights and considering the fact that law is a social phenomenon, what is needed is an interdisciplinary approach, which combines both juridical approaches and perspectives from other disciplines. In this respect, a sociological approach is important because it shows the social processes through which human rights of migrants have been constructed or violated in particular social situations. Sociologists who study international migration ask the questions such as how many people migrate, who migrates, why people migrate, what happens to them once they arrive in the host country, how migration affects sending and receiving communities, the extent to which migrants help the economy, the effects of migration on crimes, and how migrants change the local communities. This paper is an attempt to show how sociology can promote human rights of migrants. To this end, the article first explores the usefulness and value of an interdisciplinary approach to realize how and to what extent sociology may improve and promote the human rights of migrants in the destination country. It then examines mechanisms which help to reach to a systematic integration of law and sociological discipline to advance migrants’ rights as well as to encourage legal scholars to consider the implications of societal structures in their works.

Keywords: human rights, migrants, sociological approach, interdisciplinary study

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21132 Comparison of Food Products Contaminated by DDTs in South Africa and Mozambique

Authors: Lesa A. Thompson, Yoshinori Ikenaka, Victor Wepener, Mayumi Ishizuka

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One method for controlling malaria in endemic regions is the killing of vector mosquitoes using pesticides such as DDT in indoor residual spraying (IRS). This study was carried out to investigate the presence of and human health risk due to DDT and its metabolites (collectively, DDTs) contaminating human food sources in areas where DDT is used for IRS. Free-range chicken products (meat and eggs) were collected from homesteads in KwaZulu-Natal Province in the northeast of South Africa, and fish meat samples from Maputo Bay in neighbouring Mozambique. Samples were analysed for DDTs (o,p’-DDT, p,p’-DDT, o,p’-DDD, p,p’-DDD, o,p’-DDE and p,p’-DDE) using a gas chromatograph with electron capture detector (GC-ECD). DDTs were detected in all food types, with the predominant congener being p,p’-DDE. The presence of p,p’-DDT confirmed recent release of DDT into the environment. By using concentration levels detected in foods and national consumption levels, the risk to human health through consumption of such food products was calculated. In order of risk level, these were: chicken eggs > chicken meat > fish meat. Human risk (carcinogenic) values greater than one suggest there is an increased health risk through consumption of these foods.

Keywords: DDT, food contamination, human health risk, Mozambique, South Africa

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21131 Tuned Mass Damper Effects of Stationary People on Structural Damping of Footbridge Due to Dynamic Interaction in Vertical Motion

Authors: M. Yoneda

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It is known that stationary human occupants act as dynamic mass-spring-damper systems and can change the modal properties of civil engineering structures. This paper describes the full scale measurement to explain the tuned mass damper effects of stationary people on structural damping of footbridge with center span length of 33 m. A human body can be represented by a lumped system consisting of masses, springs, and dashpots. Complex eigenvalue calculation is also conducted by using ISO5982:1981 human model (two degree of freedom system). Based on experimental and analytical results for the footbridge with the stationary people in the standing position, it is demonstrated that stationary people behave as a tuned mass damper and that ISO5982:1981 human model can explain the structural damping characteristics measured in the field.

Keywords: dynamic interaction, footbridge, stationary people, structural damping

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21130 Literary Translation Human vs Machine: An Essay about Online Translation

Authors: F. L. Bernardo, R. A. S. Zacarias

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The ways to translate are manifold since textual genres undergoing translations are diverse. In this essay, our goal is to give special attention to the literary genre and to the online translation tool Google Translate (GT), widely used either by nonprofessionals or by scholars, in order to show evidence of the indispensability of human wit in a good translation. Our study has its basis on a literary review of prominent authors, with emphasis on translation categories. Also highlighting the issue of polysemous literary translation, we aim to shed light on the translator’s craft and the fallible nature of online translation. To better illustrate these principles, the methodology consisted on performing a comparative analysis involving the original text Moll Flanders by Daniel Defoe in English to its online translation given by GT and to a translation into Brazilian Portuguese performed by a human. We proceeded to identifying and analyzing the degrees of textual equivalence according to the following categories: volume, levels and order. The results have attested the unsuitability in a translation done by a computer connected to the World Wide Web.

Keywords: Google Translator, human translation, literary translation, Moll Flanders

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21129 Life Imprisonment: European Convention on Human Rights Standards and the New Serbian Criminal Code

Authors: Veljko Turanjanin

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In this article, an author deals with the issue of life imprisonment. Life imprisonment represents a new sentence in the Serbian legislature, in addition to the standard one, imprisonment. The author elaborated on judgments of the European Court of Human Rights (ECtHR), imposing the possibility of parole for the person sentenced to life imprisonment, emphasizing rehabilitation as the primary goal of penalties. According to the ECtHR, life imprisonment without parole is not permitted. The right to rehabilitation is very strictly set in the ECtHR jurisprudence. Life imprisonment represents a new sentence in the Serbian legislature, in addition to the standard one, imprisonment. The legislator provided the possibility of parole for most criminal offenses after 27 years in prison, while for some of them, a possibility of parole is explicitly prohibited. The author points out the shortcomings of the legal solution that exists in Serbia, which flagrantly threatens to violate the human rights of the offenders.

Keywords: European Court of Human Rights, life imprisonment, parole, rehabilitation

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21128 The Impact of Transaction Costs on Rebalancing an Investment Portfolio in Portfolio Optimization

Authors: B. Marasović, S. Pivac, S. V. Vukasović

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Constructing a portfolio of investments is one of the most significant financial decisions facing individuals and institutions. In accordance with the modern portfolio theory maximization of return at minimal risk should be the investment goal of any successful investor. In addition, the costs incurred when setting up a new portfolio or rebalancing an existing portfolio must be included in any realistic analysis. In this paper rebalancing an investment portfolio in the presence of transaction costs on the Croatian capital market is analyzed. The model applied in the paper is an extension of the standard portfolio mean-variance optimization model in which transaction costs are incurred to rebalance an investment portfolio. This model allows different costs for different securities, and different costs for buying and selling. In order to find efficient portfolio, using this model, first, the solution of quadratic programming problem of similar size to the Markowitz model, and then the solution of a linear programming problem have to be found. Furthermore, in the paper the impact of transaction costs on the efficient frontier is investigated. Moreover, it is shown that global minimum variance portfolio on the efficient frontier always has the same level of the risk regardless of the amount of transaction costs. Although efficient frontier position depends of both transaction costs amount and initial portfolio it can be concluded that extreme right portfolio on the efficient frontier always contains only one stock with the highest expected return and the highest risk.

Keywords: Croatian capital market, Markowitz model, fractional quadratic programming, portfolio optimization, transaction costs

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21127 Small Entrepreneurship Supporting Economic Policy in Georgia

Authors: G. Erkomaishvili

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This paper discusses small entrepreneurship development strategy in Georgia and the tools and regulations that will encourage development of small entrepreneurship. The current situation in the small entrepreneurship sector, as well as factors affecting growth and decline in the sector and the priorities of state support, are studied and analyzed. The objective of this research is to assess the current situation of the sector to highlight opportunities and reveal the gaps. State support of small entrepreneurship should become a key priority in the country’s economic policy, as development of the sector will ensure social, economic and political stability. Based on the research, a small entrepreneurship development strategy is presented; corresponding conclusions are made and recommendations are developed.

Keywords: economic policy for small entrepreneurship development, small entrepreneurship, regulations, small entrepreneurship development strategy

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21126 The Vulnerability of a Small, Open Economy in a Situation of Global Fiscal Crisis: The Impact of the Greek Debt Crisis on the Foreign Direct Investments to Macedonia

Authors: Viktorija Mano

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The objective of my research is to critique the International Monetary Fund (IMF) stance on foreign investment and the benefits for small, open economies of allowing the free movement of capital. In my research as a whole I will explore the extent to which this stance impacted upon and influenced the economic policies of Macedonia. This will involve providing a contextualized, critical account of the policy of the IMF focusing on a comparison of its policies during the early 2000s through policy documents, political discourse and enacted policies in Macedonia. The conditionality associated with these policies, such as the enforcement of austerity measures (including cutting public spending and reducing debt) and the privatization of public institutions has provoked strong reactions in countries which receive such loans. My main focus in my research is on exploring how the process of Financial Liberalization (FL) of the Macedonian economy affected capital flows in the form of foreign direct investments (FDI) in the private sector and how the recent Greek crisis of 2008 has impacted on this. In the case of Macedonia, the reality of FL was tested by the collapse of the Greek economy. However, this paper will highlight the main duties of the IMF and the goals of the FL process implemented in various countries.Additionally, I will undertake a rhetorical documentary analysis on the IMF reports regarding the process of FL in Macedonia since its independence until today.

Keywords: FDI, financial liberalization, Greece, IMF, Macedonia

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21125 Human Thinking Explained with Basic Drives

Authors: Peter Pfeifer, Julian Pfeifer, Niko Pfeifer

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Information processing is the focus of brain and cognition research. This work has a different perspective; it starts with behaviors. The detailed analysis of behaviors leads to the discovery that a significant proportion of them are based on only five basic drives. These basic drives are combinable, and the combinations result in the diversity of human behavior and thinking. The key elements are drive memories. They collect memories of drive-related situations and feelings. They contain variations of basic drives in numerous areas of life and build combinations with different meanings depending on the area. Human thinking could be explained with variations on these nested combinations of basic drives.

Keywords: cognition, psycholinguistics, psychology, psychophysiology of cognition

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21124 The Comparative Analysis of International Financial Reporting Standart Adoption through Earnings Response Coefficient and Conservatism Principle: Case Study in Jakarta Islamic Index 2010 – 2014

Authors: Dwi Wijiastutik, Tarjo, Yuni Rimawati

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The purpose of this empirical study is to analyse how to the market reaction and the conservative degree changes on the adoption of International Financial Reporting Standart (IFRS) through Jakarta Islamic Index. The study also has given others additional analysis on the profitability, capital structure and size company toward IFRS adoption. The data collection methods used in this study reveals as secondary data and deep analysis to the company’s annual report and daily price stock at yahoo finance. We analyse 40 companies listed on Jakarta Islamic Index from 2010 to 2014. The result of the study concluded that IFRS has given a different on the depth analysis to the two of variance analysis: Moderated Regression Analysis and Wilcoxon Signed Rank to test developed hypotheses. Our result on the regression analysis shows that market response and conservatism principle is not significantly after IFRS Adoption in Jakarta Islamic Index. Furthermore, in addition, analysis on profitability, capital structure, and company size show that significantly after IFRS adoption. The findings of our study help investor by showing the impact of IFRS for making decided investment.

Keywords: IFRS, earnings response coefficient, conservatism principle

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21123 Demand-Side Financing for Thai Higher Education: A Reform Towards Sustainable Development

Authors: Daral Maesincee, Jompol Thongpaen

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Thus far, most of the decisions made within the walls of Thai higher education (HE) institutions have primarily been supply-oriented. With the current supply-driven, itemized HE financing systems, the nation is struggling to systemically produce high-quality manpower that serves the market’s needs, often resulting in education mismatches and unemployment – particularly in science, technology, and innovation (STI)-related fields. With the COVID-19 pandemic challenges widening the education inequality (accessibility and quality) gap, HE becomes even more unobtainable for underprivileged students, permanently leaving some out of the system. Therefore, Thai HE needs a new financing system that produces the “right people” for the “right occupations” through the “right ways,” regardless of their socioeconomic backgrounds, and encourages the creation of non-degree courses to tackle these ongoing challenges. The “Demand-Side Financing for Thai Higher Education” policy aims to do so by offering a new paradigm of HE resource allocation via two main mechanisms: i) standardized formula-based unit-cost subsidizations that is specific to each study field and ii) student loan programs that respond to the “demand signals” from the labor market and the students, that are in line with the country’s priorities. Through in-dept reviews, extensive studies, and consultations with various experts, education committees, and related agencies, i) the method of demand signal analysis is identified, ii) the unit-cost of each student in the sample study fields is approximated, iii) the method of budget analysis is formulated, iv) the interagency workflows are established, and v) a supporting information database is created to suggest the number of graduates each HE institution can potentially produce, the study fields and skillsets that are needed by the labor market, the employers’ satisfaction with the graduates, and each study field’s employment rates. By responding to the needs of all stakeholders, this policy is expected to steer Thai HE toward producing more STI-related manpower in order to uplift Thai people’s quality of life and enhance the nation’s global competitiveness. This policy is currently in the process of being considered by the National Education Transformation Committee and the Higher Education Commission.

Keywords: demand-side financing, higher education resource, human capital, higher education

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21122 [Keynote Talk]: Quest for Sustainability in the Midst of Conflict Between Climate and Energy Security

Authors: Deepak L. Waikar

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Unprecedented natural as well as human made disasters have been responsible for loss of hundreds of thousands of lives, injury & displacement of millions of people and damages in billions of dollars in various parts of the world. Scientists, experts, associations and united nation have been warning about colossal disregard for human safety and environment in exploiting natural resources for insatiable greed for economic growth and rising lavish life style of the rich. Usual blame game is routinely played at international forums & summits by vested interests in developing and developed nations, while billions of people continue to suffer in abject energy poverty. Energy security, on the other hand, is becoming illusive with the dominance of few players in the market, poor energy governance mechanisms, volatile prices and geopolitical conflicts in supply chain. Conflicting scenarios have been cited as one of the major barriers for transformation to a low carbon economy. Policy makers, researchers, academics, businesses, industries and communities have been evaluating sustainable alternatives, albeit at snail’s pace. This presentation focuses on technologies, energy governance, policies & practices, economics and public concerns about safe, prudent & sustainable harnessing of energy resources. Current trends and potential research & development projects in power & energy sectors which students can undertake will be discussed. Speaker will highlight on how youths can be engaged in meaningful, safe, enriching, inspiring and value added self-development programmes in our quest for sustainability in the midst of conflict between climate and energy security.

Keywords: clean energy, energy policy, energy security, sustainable energy

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21121 Empirical Evidence on the Need for Harmonization of Audit Criteria for Small Enterprises in India

Authors: Satinder Bhatia

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Limited Liability Partnerships (LLPs) was a concept introduced in India in 2009. Ever since then, there has been a fierce growth in the number of organizations registered as LLPs outpacing the number of registrations as private companies. Among other benefits extended to LLPs, the audit being mandated only for LLPs having a turnover of at least Rs 40 lakhs or capital contribution of Rs 25 lakhs, has been a major attraction. This has resulted in only about 10 per cent of LLPs coming under mandatory audit. Even for such companies, the accounting standards to be followed in the preparation of financial statements have not been specified. The Revised Indian Accounting Standards (Revised IndAS) which are aligned with IFRS to a great extent, may apply to LLPs only under limited conditions. Thus, the veracity of even the audited financial statements of LLPs can be questioned. If in future, these LLPs would like to list on a stock exchange to raise capital, there can be serious hurdles if investors do not find the financial statements to be reliable and consistent. LLPs are generally governed by country-specific rules in the area of accounts and audit. Thus, such rules vary across UK, EU and the USA. Some countries have adopted the IFRS for SMEs and since LLPs can be referred to as SMEs; they would come under the ambit of these IFRS provisions. Besides, as the scope of audit widens to cover qualitative information in addition to quantitative data, audit of LLPs has now acquired a new meaning and a new urgency as demands for at least limited purpose audits are arising from different stakeholders including lenders, suppliers, customers and joint venture partners.

Keywords: audit disclosures, audit quality, guidance for SMEs, non-audit services

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21120 Urban Sprawl Analysis in the City of Thiruvananthapuram and a Framework Formulation to Combat it

Authors: Sandeep J. Kumar

Abstract:

Urbanisation is considered as the primary driver of land use and land cover change that has direct link to population and economic growth. In India, as well as in other developing countries, cities are urbanizing at an alarming rate. This unprecedented and uncontrolled urbanisation can result in urban sprawl. Due to a number of factors, urban sprawl is recognised to be a result of poor planning, inadequate policies, and poor governance. Urban sprawl may be seen as posing a threat to the development of sustainable cities. Hence, it is very essential to manage this. Planning for predicted future growth is critical to avoid the negative effects of urban growth at the local and regional levels. Thiruvananthapuram being the capital city of Kerala is a city of economic success, challenges, and opportunities. Urbanization trends in the city have paved way for Urban Sprawl. This thesis aims to formulate a framework to combat the emerging urban sprawl in the city of Thiruvananthapuram. For that, the first step was to quantify trends of urban growth in Thiruvananthapuram city using Geographical Information System(GIS) and remote sensing techniques. The technique and results obtained in the study are extremely valuable in analysing the land use changes. Secondly, these change in the trends were analysed through some of the critical factors that helped the study to understand the underlying issues of the existing city structure that has resulted in urban sprawl. Anticipating development trends can modify the current order. This can be productively resolved using regional and municipal planning and management strategies. Hence efficient strategies to curb the sprawl in Thiruvananthapuram city have been formulated in this study that can be considered as recommendations for future planning.

Keywords: urbanisation, urban sprawl, geographical information system(GIS), thiruvananthapuram

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21119 Exploring the Impact of Corruption on Human Rights in Cameroon: The Quest for Sustainable Solutions

Authors: Eugene Muambeh Muntoh

Abstract:

Corruption has a destructive effect on State institutions and on the capacity of States to respect, protect and fulfil human rights, particularly of those persons and groups in situation of vulnerability and marginalization. In Cameroon, corruption pose a major challenge as it divert public revenues and cripple public budgets that should provide healthcare, housing, education, and other essential services. Corruption has undermined the States’ ability to meet the minimum core obligations and pre-existing legal obligations to maximize all available resources to respect, protect and fulfil Economic, Social and Cultural Rights. This study therefore makes use of the qualitative research design, ranging from interviews, observations and content analysis of vital documents to provide evidence and associations between corruption and human rights concerns in Cameroon. The study made use of research material from both primary and secondary sources. Findings from the study reveals that the impact of corruption in Cameroon is especially pronounced regarding economic, social and cultural rights. In most cases, the right to be treated equally is violated, for example, when someone is requested to pay a bribe to obtain a public service. There is an urgent need for sustainable measures to counter corruption in order to protect and promote human rights.

Keywords: corruption, governance, human rights, law

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21118 Development of a Human Skin Explant Model for Drug Metabolism and Toxicity Studies

Authors: K. K. Balavenkatraman, B. Bertschi, K. Bigot, A. Grevot, A. Doelemeyer, S. D. Chibout, A. Wolf, F. Pognan, N. Manevski, O. Kretz, P. Swart, K. Litherland, J. Ashton-Chess, B. Ling, R. Wettstein, D. J. Schaefer

Abstract:

Skin toxicity is poorly detected during preclinical studies, and drug-induced side effects in humans such as rashes, hyperplasia or more serious events like bullous pemphigus or toxic epidermal necrolysis represent an important hurdle for clinical development. In vitro keratinocyte-based epidermal skin models are suitable for the detection of chemical-induced irritancy, but do not recapitulate the biological complexity of full skin and fail to detect potential serious side-effects. Normal healthy skin explants may represent a valuable complementary tool, having the advantage of retaining the full skin architecture and the resident immune cell diversity. This study investigated several conditions for the maintenance of good morphological structure after several days of culture and the retention of phase II metabolism for 24 hours in skin explants in vitro. Human skin samples were collected with informed consent from patients undergoing plastic surgery and immediately transferred and processed in our laboratory by removing the underlying dermal fat. Punch biopsies of 4 mm diameter were cultured in an air-liquid interface using transwell filters. Different cultural conditions such as the effect of calcium, temperature and cultivation media were tested for a period of 14 days and explants were histologically examined after Hematoxylin and Eosin staining. Our results demonstrated that the use of Williams E Medium at 32°C maintained the physiological integrity of the skin for approximately one week. Upon prolonged incubation, the upper layers of the epidermis become thickened and some dead cells are present. Interestingly, these effects were prevented by addition of EGFR inhibitors such as Afatinib or Erlotinib. Phase II metabolism of the skin such as glucuronidation (4-methyl umbeliferone), sulfation (minoxidil), N-acetyltransferase (p-toluidene), catechol methylation (2,3-dehydroxy naphthalene), and glutathione conjugation (chlorodinitro benzene) were analyzed by using LCMS. Our results demonstrated that the human skin explants possess metabolic activity for a period of at least 24 hours for all the substrates tested. A time course for glucuronidation with 4-methyl umbeliferone was performed and a linear correlation was obtained over a period of 24 hours. Longer-term culture studies will indicate the possible evolution of such metabolic activities. In summary, these results demonstrate that human skin explants maintain a normal structure for several days in vitro and are metabolically active for at least the first 24 hours. Hence, with further characterisation, this model may be suitable for the study of drug-induced toxicity.

Keywords: human skin explant, phase II metabolism, epidermal growth factor receptor, toxicity

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21117 The Promise of Social Enterprise to Improve Health Outcomes in Trafficking Survivors: A Quantitative Case Study

Authors: Sean Roy, Mercedes Miller

Abstract:

A study was conducted to assess the positive outcomes related to Filipino human trafficking survivors working at a social enterprise. As most existing research on human survivors pertains to the adverse outcomes of victims, the researchers were seeking to fill the dearth of existing data related to positive outcomes. A quantitative study was conducted using a convenience sample of 41 participants within three staggered cohorts of the social enterprise. A Kruskal-Wallis H test was conducted and indicated that participants in the third cohort (who were employed at the social enterprise the longest) had significantly lower anxiety scores than participants in other cohorts. This study indicates that social enterprises hold the promise of positively impacting anxiety of human trafficking survivors and provides a starting point for researchers looking to assess ways to positively influence the lives of survivors.

Keywords: human trafficking, Philippines, quantitative analysis, self-identity

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21116 Radiation Safety Factor of Education and Research Institution in Republic of Korea

Authors: Yeo Ryeong Jeon, Pyong Kon Cho, Eun Ok Han, Hyon Chul Jang, Yong Min Kim

Abstract:

This study surveyed on recognition related to radiation safety for radiation safety managers and workers those who have been worked in Republic of Korea education and research institution. At present, South Korea has no guideline and manual of radiation safety for education and research institution. Therefore, we tried to find an educational basis for development of radiation safety guideline and manual. To check the level of knowledge, attitude, and behavior about radiation safety, we used the questionnaire that consisted of 29 questions against knowledge, attitude and behavior, 4 questions against self-efficacy and expectation based on four factors (radiation source, human, organizational and physical environment) of the Haddon's matrix. Responses were collected between May 4 and June 30, 2015. We analyzed questionnaire by means of IBM SPSS/WIN 15 which well known as statistical package for social science. The data were compared with mean, standard deviation, Pearson's correlation, ANOVA (analysis of variance) and regression analysis. 180 copies of the questionnaire were returned from 60 workplaces. The overall mean results for behavior level was relatively lower than knowledge and attitude level. In particular, organizational environment factor on the radiation safety management indicated the lowest behavior level. Most of the factors were correlated in Pearson’s correlation analysis, especially between knowledge of human factors and behavior of human factors (Pearson’s correlation coefficient 0.809, P<.01). When analysis performed in line with the main radiation source type, institutions where have been used only opened RI (radioisotope) behavior level was the lowest among all subjects. Finally, knowledge of radiation source factor (β=0.556, P<.001) and human factor(β=0.376, P<.001) had the greatest impact in terms of behavior practice. Radiation safety managers and workers think positively about radiation safety management, but are poorly informed organizational environment of their institution. Thus, each institution need to efforts to settlement of radiation safety culture. Also, pedagogical interventions for improving knowledge on radiation safety needs in terms of safety accident prevention.

Keywords: radiation safety management, factor analysis, SPSS, republic of Korea

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21115 Legacy of Islamic Hadith and Biodiversity

Authors: Mohsen Nouraei, M. Amouei

Abstract:

Islamic studies are considered in both the Quran and Hadith. Hadith is defined as a set of reports that narrated the words, and behaviors, of infallible persons such as the holy Prophet (pbuh) or the Infallible Imams (as). The issue of biodiversity which is the one of the most important environmental aspects is considered in the field of Hadith. The present paper has investigated biodiversity on the basis of descriptive-analytical methods and with the approach of library-documentary. The household of the Prophet (as) have referred biodiversity that were included diversity of animals, plants, climate etc. In addition to, they also have emphasized on the human need to keep diversity and no damage. It should be noted that they have expressed the rights of the animals and plants for correct using of human, so that human can use these rights in conservation of diversity and their generation.

Keywords: biodiversity, conservation of biodiversity, degradation of biodiversity, extinction of biodiversity

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21114 International Tourism Development in Georgia: Problems and Challenges

Authors: Merabi Khokhobaia

Abstract:

The aim of the investigation is definition of economic importance of tourism, evaluation of tourism’s influence on the economy of Georgia. Tourism in the world, as well, as in Georgia became one of the most significant activities. The outlook for the international arrivals in Georgia is highly optimistic. Increase of international travelers is an additional opportunity for Georgia in case of creating more jobs and generate incomes. The country has unique cultural heritage and traditions, there are many cultural monuments in Georgia which are significant precondition for the development of tourism. Despite the factors mentioned above, there are challenges and problems, development of infrastructure, quality of services, development of tourist products and etc. In the work has been used induction, deduction, analysis, synthesis, quantitative-based research technique.

Keywords: culture, development, economy, industry, tourism

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21113 A Paradigm Model of Educational Policy Review Strategies to Develop Professional Schools

Authors: Farhad Shafiepour Motlagh, Narges Salehi

Abstract:

Purpose: The aim of the present study was a paradigm model of educational policy review strategies for the development of Professional schools in Iran. Research Methodology: The research method was based on Grounded theory. The statistical population included all articles of the ten years 2022-2010 and the method of sampling in a purposeful manner to the extent of theoretical saturation to 31 articles. For data analysis, open coding, axial coding and selective coding were used. Results: The results showed that causal conditions include social requirements (social expectations, educational justice, social justice); technology requirements (use of information and communication technology, use of new learning methods), educational requirements (development of educational territory, Development of educational tools and development of learning methods), contextual conditions including dual dimensions (motivational-psychological context, context of participation and cooperation), strategic conditions including (decentralization, delegation, organizational restructuring), intervention conditions (poor knowledge) Human resources, centralized system governance) and outcomes (school productivity, school professionalism, graduate entry into the labor market) were obtained. Conclusion: A review of educational policy is necessary to develop Iran's Professional schools, and this depends on decentralization, delegation, and, of course, empowerment of school principals.

Keywords: school productivity, professional schools, educational policy, paradigm

Procedia PDF Downloads 185