Search results for: meat sector
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3402

Search results for: meat sector

1962 Effect of Modification on the Properties of Blighia sapida (Ackee) Seed Starch

Authors: Olufunmilola A. Abiodun, Adegbola O. Dauda, Ayobami Ojo, Samson A. Oyeyinka

Abstract:

Blighia sapida (Ackee) seed is a neglected and under-utilised crop. The fruit is cultivated for the aril which is used as meat substitute in soup while the seed is discarded. The seed is toxic due to the presence of hypoglycin which causes vomiting and death. The seed is shining black and bigger than the legume seeds. The seed contains high starch content which could serve as a cheap source of starch hereby reducing wastage of the crop during its season. Native starch had limitation in their use; therefore, modification of starch had been reported to improve the functional properties of starches. Therefore, this work determined the effect of modification on the properties of Blighia sapida seed starch. Blighia sapida seed was dehulled manually, milled and the starch extracted using standard method. The starch was subjected to modification using four methods (acid, alkaline, oxidized and acetylated methods). The morphological structure, form factor, granule size, amylose, swelling power, hypoglycin and pasting properties of the starches were determined. The structure of Blighia sapida using light microscope showed that the seed starch demonstrated an oval, round, elliptical, dome-shaped and also irregular shape. The form factors of the starch ranged from 0.32-0.64. Blighia sapida seed starches were smaller in granule sizes ranging from 2-6 µm. Acid modified starch had the highest amylose content (24.83%) and was significantly different ( < 0.05) from other starches. Blighia sapida seed starches showed a progressive increase in swelling power as temperature increased in native, acidified, alkalized, oxidized and acetylated starches but reduced with increasing temperature in pregelatinized starch. Hypoglycin A ranged from 3.89 to 5.74 mg/100 g with pregelatinized starch having the lowest value and alkalized starch having the highest value. Hypoglycin B ranged from 7.17 to 8.47 mg/100 g. Alkali-treated starch had higher peak viscosity (3973 cP) which was not significantly different (p > 0.05) from the native starch. Alkali-treated starch also was significantly different (p > 0.05) from other starches in holding strength value while acetylated starch had higher breakdown viscosity (1161.50 cP). Native starch was significantly different (p > 0.05) from other starches in final and setback viscosities. Properties of Blighia sapida modified starches showed that it could be used as a source of starch in food and other non-food industries and the toxic compound found in the starch was very low when compared to lethal dosage.

Keywords: Blighia sapida seed, modification, starch, hypoglycin

Procedia PDF Downloads 237
1961 Stochastic Simulation of Random Numbers Using Linear Congruential Method

Authors: Melvin Ballera, Aldrich Olivar, Mary Soriano

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Digital computers nowadays must be able to have a utility that is capable of generating random numbers. Usually, computer-generated random numbers are not random given predefined values such as starting point and end points, making the sequence almost predictable. There are many applications of random numbers such business simulation, manufacturing, services domain, entertainment sector and other equally areas making worthwhile to design a unique method and to allow unpredictable random numbers. Applying stochastic simulation using linear congruential algorithm, it shows that as it increases the numbers of the seed and range the number randomly produced or selected by the computer becomes unique. If this implemented in an environment where random numbers are very much needed, the reliability of the random number is guaranteed.

Keywords: stochastic simulation, random numbers, linear congruential algorithm, pseudorandomness

Procedia PDF Downloads 316
1960 Cultural Effects on the Performance of Non- Profit and For-Profit Microfinance Institutions

Authors: Patrick M. Stanton, William R. McCumber

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Using a large dataset of more than 2,400 individual microfinance institutions (MFIs) from 120 countries from 1999 to 2016, this study finds that nearly half of the international MFIs operate as for-profit institutions. Formal institutions (business regulatory environment, property rights, social protection, and a developed financial sector) impact the likelihood of MFIs being for-profit across countries. Cultural differences across countries (power distance, individualism, masculinity, and indulgence) seem to be a factor in the legal status of the MFI (non-profit or for-profit). MFIs in countries with stronger formal institutions, a greater degree of power distance, and a higher degree of collectivism experience better financial and social performance.

Keywords: Hofstede cultural dimensions, international finance, microfinance institutions, non-profite

Procedia PDF Downloads 273
1959 Tax Evasion and Macroeconomic (In)stability

Authors: Wei-Neng Wang, Jhy-Yuan Shieh, Jhy-Hwa Chen, Juin-Jen Chang

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This paper incorporate tax evasion into a one-sector real business cycle (RBC) model to explores the quantitative interrelations between income tax rate and equilibrium (in)determinacy, and income tax rate is endogenously determined in order to balance the government budget. We find that the level of the effective income tax rate is key factor for equilibrium (in)determinacy, instead of the level of income tax rate in a tax evasion economy. Under an economy with tax evasion, the higher income tax rate is not sufficiently to lead to equilibrium indeterminate, it must combine with a necessary condition which is the lower fraction of tax evasion and that can result in agents' optimistic expectations to become self-fulfilling and sunspot fluctuation more likely to occur. On the other hand, an economy with tax evasion can see its macroeconomy become more stabilize, and a higher fraction of income tax evasion may has a stronger stabilizing effect.

Keywords: tax evasion, balanced-budget rule, equlibirium (in)determinacy, effective income tax rate

Procedia PDF Downloads 63
1958 Disclosure on Adherence of the King Code's Audit Committee Guidance: Cluster Analyses to Determine Strengths and Weaknesses

Authors: Philna Coetzee, Clara Msiza

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In modern society, audit committees are seen as the custodians of accountability and the conscience of management and the board. But who holds the audit committee accountable for their actions or non-actions and how do we know what they are supposed to be doing and what they are doing? The purpose of this article is to provide greater insight into the latter part of this problem, namely, determine what best practises for audit committees and the disclosure of what is the realities are. In countries where governance is well established, the roles and responsibilities of the audit committee are mostly clearly guided by legislation and/or guidance documents, with countries increasingly providing guidance on this topic. With high cost involved to adhere to governance guidelines, the public (for public organisations) and shareholders (for private organisations) expect to see the value of their ‘investment’. For audit committees, the dividends on the investment should reflect in less fraudulent activities, less corruption, higher efficiency and effectiveness, improved social and environmental impact, and increased profits, to name a few. If this is not the case (which is reflected in the number of fraudulent activities in both the private and the public sector), stakeholders have the right to ask: where was the audit committee? Therefore, the objective of this article is to contribute to the body of knowledge by comparing the adherence of audit committee to best practices guidelines as stipulated in the King Report across public listed companies, national and provincial government departments, state-owned enterprises and local municipalities. After constructs were formed, based on the literature, factor analyses were conducted to reduce the number of variables in each construct. Thereafter, cluster analyses, which is an explorative analysis technique that classifies a set of objects in such a way that objects that are more similar are grouped into the same group, were conducted. The SPSS TwoStep Clustering Component was used, being capable of handling both continuous and categorical variables. In the first step, a pre-clustering procedure clusters the objects into small sub-clusters, after which it clusters these sub-clusters into the desired number of clusters. The cluster analyses were conducted for each construct and the measure, namely the audit opinion as listed in the external audit report, were included. Analysing 228 organisations' information, the results indicate that there is a clear distinction between the four spheres of business that has been included in the analyses, indicating certain strengths and certain weaknesses within each sphere. The results may provide the overseers of audit committees’ insight into where a specific sector’s strengths and weaknesses lie. Audit committee chairs will be able to improve the areas where their audit committee is lacking behind. The strengthening of audit committees should result in an improvement of the accountability of boards, leading to less fraud and corruption.

Keywords: audit committee disclosure, cluster analyses, governance best practices, strengths and weaknesses

Procedia PDF Downloads 167
1957 Evaluating of Turkish Earthquake Code (2007) for FRP Wrapped Circular Concrete Cylinders

Authors: Guler S., Guzel E., Gulen M.

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Fiber Reinforced Polymer (FRP) materials are commonly used in construction sector to enhance the strength and ductility capacities of structural elements. The equations on confined compressive strength of FRP wrapped concrete cylinders is described in the 7th chapter of the Turkish Earthquake Code (TEC-07) that enter into force in 2007. This study aims to evaluate the applicability of TEC-07 on confined compressive strengths of circular FRP wrapped concrete cylinders. To this end, a large number of data on circular FRP wrapped concrete cylinders are collected from the literature. It is clearly seen that the predictions of TEC-07 on circular FRP wrapped the FRP wrapped columns is not same accuracy for different ranges of concrete strengths.

Keywords: Fiber Reinforced Polymer (FRP), concrete cylinders, Turkish Earthquake Code, earthquake

Procedia PDF Downloads 518
1956 Human Rights Abuse in the Garment Factory in Bekasi Indonesia

Authors: Manotar Tampubolon

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Although the Indonesian human rights protection has increased in recent years, but human rights violations still occur in the industrial sector. Crimes against human rights continue to occur and go unnoticed in spite of the government's legislation on human rights, employment law in addition to an international treaty that has been ratified by Indonesia. The increasing number of garment companies in Bekasi, also give rise to increased human rights violations since the government does not have a commitment to protect it. The Indonesian government and industry owners should pay attention to and protect the human rights of workers and treat them accordingly. This paper will review the human rights violations experienced by workers at garment factories in the context of the law, as well as ideas to improve the protection of workers' rights.

Keywords: human rights protection, human rights violations, workers’ rights, justice, security

Procedia PDF Downloads 461
1955 Brazilian Transmission System Efficient Contracting: Regulatory Impact Analysis of Economic Incentives

Authors: Thelma Maria Melo Pinheiro, Guilherme Raposo Diniz Vieira, Sidney Matos da Silva, Leonardo Mendonça de Oliveira Queiroz, Mateus Sousa Pinheiro, Danyllo Wenceslau de Oliveira Lopes

Abstract:

The present article has the objective to describe the regulatory impact analysis (RIA) of the contracting efficiency of the Brazilian transmission system usage. This contracting is made by users connected to the main transmission network and is used to guide necessary investments to supply the electrical energy demand. Therefore, an inefficient contracting of this energy amount distorts the real need for grid capacity, affecting the sector planning accuracy and resources optimization. In order to provide this efficiency, the Brazilian Electricity Regulatory Agency (ANEEL) homologated the Normative Resolution (NR) No. 666, from July 23th of 2015, which consolidated the procedures for the contracting of transmission system usage and the contracting efficiency verification. Aiming for a more efficient and rational transmission system contracting, the resolution established economic incentives denominated as Inefficiency installment for excess (IIE) and inefficiency installment for over-contracting (IIOC). The first one, IIE, is verified when the contracted demand exceeds the established regulatory limit; it is applied to consumer units, generators, and distribution companies. The second one, IIOC, is verified when the distributors over-contract their demand. Thus, the establishment of the inefficiency installments IIE and IIOC intends to avoid the agent contract less energy than necessary or more than it is needed. Knowing that RIA evaluates a regulatory intervention to verify if its goals were achieved, the results from the application of the above-mentioned normative resolution to the Brazilian transmission sector were analyzed through indicators that were created for this RIA to evaluate the contracting efficiency transmission system usage, using real data from before and after the homologation of the normative resolution in 2015. For this, indicators were used as the efficiency contracting indicator (ECI), excess of demand indicator (EDI), and over-contracting of demand indicator (ODI). The results demonstrated, through the ECI analysis, a decrease of the contracting efficiency, a behaviour that was happening even before the normative resolution of 2015. On the other side, the EDI showed a considerable decrease in the amount of excess for the distributors and a small reduction for the generators; moreover, the ODI notable decreased, which optimizes the usage of the transmission installations. Hence, with the complete evaluation from the data and indicators, it was possible to conclude that IIE is a relevant incentive for a more efficient contracting, indicating to the agents that their contracting values are not adequate to keep their service provisions for their users. The IIOC also has its relevance, to the point that it shows to the distributors that their contracting values are overestimated.

Keywords: contracting, electricity regulation, evaluation, regulatory impact analysis, transmission power system

Procedia PDF Downloads 121
1954 Post-Pandemic Challenges for Small Businesses in Tourism: A Case Study in Brazil

Authors: Silvio Araújo, Sérgio Maravilhas, Tamires Coutinho

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The aim of this paper is to present the experience of a project involving cooperation between the academic world and civil society to address the impact of the COVID-19 pandemic on the tourism sector in the Chapada Diamantina region, in Bahia state, Brazil. It collaborates with studies on organizational strategies and the monitoring of economic indicators in times of crisis, using data analysis to investigate associations between the variables studied. As a result, the economic, structural, and systemic factors that determine the resumption of activities after the pandemic are presented, as well as the results obtained and the general expectations for tourism activities in the region. The conclusion is that, even with government support, from the Brazilian authorities, the undesirable effects of the externalities of the pandemic threaten not only competitiveness but also business continuity itself.

Keywords: Chapada Diamantina, competitiveness, COVID-19, tourism

Procedia PDF Downloads 75
1953 Oral Supplementation of Sweet Orange Extract “Citrus Sinensis” as Substitute for Synthetic Vitamin C on Transported Pullets in Humid Tropics

Authors: Mathew O. Ayoola, Foluke Aderemi, Tunde E. Lawal, Opeyemi Oladejo, Micheal A. Abiola

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Food animals reared for meat require transportation during their life cycle. The transportation procedures could initiate stressors capable of disrupting the physiological homeostasis. Such stressors associated with transportation may include; loading and unloading, crowding, environmental temperature, fear, vehicle motion/vibration, feed / water deprivation, and length of travel. This may cause oxidative stress and damage to excess free radicals or reactive oxygen species (ROS). In recent years, the application of natural products as a substitute for synthetic electrolytes and tranquilizers as anti-stress agents during the transportation is yet under investigation. Sweet orange, a predominant fruit in humid tropics, has been reported to have a good content of vitamin C (Ascorbic acid). Vitamin C, which is an active ingredient in orange juice, plays a major role in the biosynthesis of Corticosterone, a hormone that enhances energy supply during transportation and heat stress. Ninety-six, 15weeks, Isa brown pullets were allotted to four (4) oral treatments; sterile water (T1), synthetic vit C (T2), 30ml orange/liter of water (T3), 50ml orange/1 liter (T4). Physiological parameters; body temperature (BTC), rectal temperature (RTC), respiratory rate (RR), and panting rate (PR) were measured pre and post-transportation. The birds were transported with a specialized vehicle for a distance of 50km at a speed of 60 km/hr. The average environmental THI and within the vehicle was 81.8 and 74.6, respectively, and the average wind speed was 11km/hr. Treatments and periods had a significant (p>0.05) effect on all the physiological parameters investigated. Birds on T1 are significantly (p<0.05) different as compared to T2, T3, and T4. Values recorded post-transportation are significantly (p<0.05) higher as compared to pre-transportation for all parameters. In conclusion, this study showed that transportation as a stressor can affect the physiological homeostasis of pullets. Oral supplementation of electrolytes or tranquilizers is essential as an anti-stress during transportation. The application of the organic product in form of sweet orange could serve as a suitable alternative for the synthetic vitamin C.

Keywords: physiological, pullets, sweet orange, transportation stress, and vitamin C

Procedia PDF Downloads 120
1952 Public Procurement Development Stages in Georgia

Authors: Giorgi Gaprindashvili

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One of the best examples, in evolution of the public procurement, from post-soviet countries are reforms carried out in Georgia, which brought them close to international standards of procurement. In Georgia, public procurement legislation started functioning in 1998. The reform has passed several stages and came in the form as it is today. It should also be noted, that countries with economy in transition, including Georgia, implemented all the reforms in public procurement based on recommendations and support of World Bank, the United Nations and other international organizations. The first law on public procurement in Georgia was adopted on December 9, 1998 which aimed regulation of the procurement process of budget-organizations, transparent and competitive environment for private companies to access state funds legally. The priorities were identified quite clearly in the wording of the law, but operation/function of this law could not be reached on its level, because of some objective and subjective reasons. The high level of corruption in all levels of governance, can be considered as a main obstacle reason and of course, it is natural, that it had direct impact on the procurement process, as well as on transparency and rational use of state funds. This circumstances were the reasons that reforms in this sphere continued, to improve procurement process, in particular, the first wave of reforms began in 2001. Public procurement agency carried out reform with World Bank with main purpose of smartening the procurement legislation and its harmonization with international treaties and agreements. Also with the support of World Bank various activities were carried out to raise awareness of participants involved in procurement system. Further major changes in the legislation were filed in May 2005, which was also directed towards the improvement and smarten of the procurement process. The third wave of the reform began in 2010, which more or less guaranteed the transparency of the procurement process, which later became the basis for the rational spending of state funds. The reform of the procurement system completely changed the procedures. Carried out reform in Georgia resulted in introducing new electronic tendering system, which benefit the transparency of the process, after this became the basis for the further development of a competitive environment, which become a prerequisite for the state rational spending. Increased number of supplier organizations participating in the procurement process resulted in reduction of the estimated cost and the actual cost from 20% up to 40%, it is quite large saving for the procuring organizations and allows them to use the freed-up funds for their other needs. Assessment of the reforms in Georgia in the field of public procurement can be concluded, that proper regulation of the sector and relevant policy may proceed to rational and transparent spending of the budget from country’s state institutions. Also, the business sector has the opportunity to work in competitive market conditions and to make a preliminary analysis, which is a prerequisite for future strategy and development.

Keywords: public administration, public procurement, reforms, transparency

Procedia PDF Downloads 366
1951 The Effect of Mamanet Cachibol League on Psychosomatic Symptoms, Eating Habits, and Social Support among Arab Women: A Mixed Methods Study

Authors: Karin Eines, Riki Tesler

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Introduction: The Mamanet Cachibol League (MCL) is a community-based model developed in Israel to promote physical activity (PA) and amateur team sports among women. team sports are not just groups in the context of specific sport activity but also incorporated into a person’s sense of self and become influencing factor on sport-related behavior among the players. While in the non-Arabic sector, sport venues are available for the local authority population, the Arabic sector authorities face limited access sport facilities, with 168 sport venues and authorities with no venues at all. Within the Arab community, women participation in sports has traditionally been limited and, even more so for participation in team sports. Aims: The purpose of the study was to explore attributes of women MCL activity via: (1) assess differences between participants in the MCL and non-participants among Arab women regarding well-being level; (2) to examine among MCL participants the relationship between health maintenance characteristics and the likelihood of participating in the MCL; and (3) Use qualitative approach to shed light over the question why Arabic women participate in MCL and continue their engagement in PA. Methods: An explanatory sequential mixed-method design was employed to gain a deeper understanding of the advantages and motivations among women participating in community-based team sports. A cross-sectional survey was conducted among Israeli Arab women aged 25–59. Demographic characteristics, well-being (SRH and psychosomatic symptoms), eating habits, and social support were analyzed using two-way analyses of covariance and multiple regression models with a sequential entry of the variables. Quantitative results were further explored in qualitative in-depth interviews among 30 of the MCL participants, which shed light on additional reasons for participation in PA. Results: MCL participants reported better self-reported health (p < 0.001) and lower rates of psychosomatic symptoms (p < 0.001) compared to non-participants. Participation in MCL was also related to higher levels of well-being and healthy eating habits. Women who participated also experienced a profound sense of belonging, leading to enhanced social interactions and positivity in their personal and professional lives. They were dedicated to the group and felt empowered by the reciprocal commitment. The group promoted equality, making the women feel valued and respected, resulting in community admiration. Their involvement positively impacted their families, justifying their time commitment.

Keywords: wellbeing, obesity, community based sports, healthy eating habits, arab women

Procedia PDF Downloads 74
1950 Effectiveness of a Healthy Lifestyle Combined with Abdominal Massage on Treating Infertility Due to Endometriosis and Adhesions in the Fallopian Tubes

Authors: Flora Tajiki

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Undoubtedly, the desire to experience the beauty of motherhood is a dream for every woman, and delays in achieving this can have significant psychological consequences. Endometriosis, which is the presence of endometrial tissue in organs other than the uterus, can cause infertility through adhesion and inflammation. The fallopian tubes play a crucial role in transferring the egg to the uterus; if adhesions are present, the chances of natural pregnancy decrease, while the likelihood of ectopic pregnancy and miscarriage increases. In cases of mild adhesions observed during hysterosalpingography or laparoscopy, the tubes may open, but in severe adhesions, this is usually not possible. The aim of this study is to assess the effectiveness of a healthy lifestyle combined with massage of the uterine and ovarian areas in relieving adhesions in the fallopian tubes and treating the complications of endometriosis. This case study focuses on a 33-year-old woman, who married at 20, and experienced a miscarriage five years ago that required curettage. Following this, a hysterosalpingography revealed blockages in both fallopian tubes. A laparoscopic examination also indicated endometriosis and specialists in infertility ruled out the possibility of natural pregnancy. Three years ago, she underwent an unsuccessful IVF procedure. Two years ago, she began a lifestyle modification program that included improving sleep patterns, eliminating sugar and preservatives, avoiding red meat and gluten, eating a balanced diet, walking, exercising, and incorporating beneficial foods like olive oil, almonds, and nutritious vegetables, along with abdominal massage using chamomile oil. She also took vitamin C and vitamin D supplements. After approximately twenty weeks of these methods, and given that infertility centers had indicated that surgery and repeated IVF were the only options for her to conceive, she became pregnant naturally and had a successful pregnancy and delivery. Endometriosis is one of the significant factors contributing to infertility and adhesions in the fallopian tubes and uterus, and unfortunately, it has no definitive cure and can recur even after surgery. The treatment of similar cases emphasizes lifestyle modifications, and this approach has proven to be both cost-effective and harmless. Therefore, it seems essential to focus on this treatment strategy.

Keywords: infertility, endometriosis, adhesions, fallopian tubes, healthy lifestyle, lifestyle modifications, abdominal massage, case study, natural pregnancy, ivf, psychological consequences, uterine health, complementary treatments, nutrition, women's health.

Procedia PDF Downloads 18
1949 Towards the Development of Uncertainties Resilient Business Model for Driving the Solar Panel Industry in Nigeria Power Sector

Authors: Balarabe Z. Ahmad, Anne-Lorène Vernay

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The emergence of electricity in Nigeria was dated back to 1896. The power plants have the potential to generate 12,522 MW of electric power. Whereas current dispatch is about 4,000 MW, access to electrification is about 60%, with consumption at 0.14 MWh/capita. The government embarked on energy reforms to mitigate energy poverty. The reform targeted the provision of electricity access to 75% of the population by 2020 and 90% by 2030. Growth of total electricity demand by a factor of 5 by 2035 had been projected. This means that Nigeria will require almost 530 TWh of electricity which can be delivered through generators with a capacity of 65 GW. Analogously, the geographical location of Nigeria has placed it in an advantageous position as the source of solar energy; the availability of a high sunshine belt is obvious in the country. The implication is that the far North, where energy poverty is high, equally has about twice the solar radiation as against southern Nigeria. Hence, the chance of generating solar electricity is 66% possible at 11850 x 103 GWh per year, which is one hundred times the current electricity consumption rate in the country. Harvesting these huge potentials may be a mirage if the entrepreneurs in the solar panel business are left with the conventional business models that are not uncertainty resilient. Currently, business entities in RE in Nigeria are uncertain of; accessing the national grid, purchasing potentials of cooperating organizations, currency fluctuation and interest rate increases. Uncertainties such as the security of projects and government policy are issues entrepreneurs must navigate to remain sustainable in the solar panel industry in Nigeria. The aim of this paper is to identify how entrepreneurial firms consider uncertainties in developing workable business models for commercializing solar energy projects in Nigeria. In an attempt to develop a novel business model, the paper investigated how entrepreneurial firms assess and navigate uncertainties. The roles of key stakeholders in helping entrepreneurs to manage uncertainties in the Nigeria RE sector were probed in the ongoing study. The study explored empirical uncertainties that are peculiar to RE entrepreneurs in Nigeria. A mixed-mode of research was embraced using qualitative data from face-to-face interviews conducted on the Solar Energy Entrepreneurs and the experts drawn from key stakeholders. Content analysis of the interview was done using Atlas. It is a nine qualitative tool. The result suggested that all stakeholders are required to synergize in developing an uncertainty resilient business model. It was opined that the RE entrepreneurs need modifications in the business recommendations encapsulated in the energy policy in Nigeria to strengthen their capability in delivering solar energy solutions to the yawning Nigerians.

Keywords: uncertainties, entrepreneurial, business model, solar-panel

Procedia PDF Downloads 149
1948 Investigating the Behavior of Individual Business Taxpayers: Behavioral Economics Approach

Authors: Yeganeh Mousavi Jahromi, Sahar Dehghan

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In Direct Tax Act, penalties and incentives are two strategies for realization of the expected tax revenues. In this study, the interaction between individual businesses' taxpayers' behaviors and National Tax Administration is investigated by using prospect theory which is based on behavioral economics approach. For this purpose, the structure of the tax compliance of the mentioned taxpayers is evaluated via the changes in penalty and incentive rates. In this way, a special questionnaire regarding the items of individual businesses sector of Direct Tax Act was designed for tax compliance evaluation, and the results were obtained using Bayesian Hierarchical method. The results indicate that the investigated individual business taxpayers, at all income levels, were more sensitive toward incentive rates so that this result can be useful for tax policymakers.

Keywords: behavioral economics, prospect theory, tax compliance, penalties, incentives

Procedia PDF Downloads 68
1947 An Analysis of Oil Price Changes and Other Factors Affecting Iranian Food Basket: A Panel Data Method

Authors: Niloofar Ashktorab, Negar Ashktorab

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Oil exports fund nearly half of Iran’s government expenditures, since many years other countries have been imposed different sanctions against Iran. Sanctions that primarily target Iran’s key energy sector have harmed Iran’s economy. The strategic effects of sanctions might be reduction as Iran adjusts to them economically. In this study, we evaluate the impact of oil price and sanctions against Iran on food commodity prices by using panel data method. Here, we find that the food commodity prices, the oil price and real exchange rate are stationary. The results show positive effect of oil price changes, real exchange rate and sanctions on food commodity prices.

Keywords: oil price, food basket, sanctions, panel data, Iran

Procedia PDF Downloads 356
1946 International Students into the Irish Higher Education System: Supporting the Transition

Authors: Tom Farrelly, Yvonne Kavanagh, Tony Murphy

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The sharp rise in international students into Ireland has provided colleges with a number of opportunities but also a number of challenges, both at an institutional and individual lecturer level and of course for the incoming student. Previously, Ireland’s population, particularly its higher education student population was largely homogenous, largely drawn from its own shores and thus reflecting the ethnic, cultural and religious demographics of the day. However, over the twenty years Ireland witnessed considerable economic growth, downturn and subsequent growth all of which has resulted in an Ireland that has changed both culturally and demographically. Propelled by Ireland’s economic success up to the late 2000s, one of the defining features of this change was an unprecedented rise in the number of migrants, both academic and economic. In 2013, Ireland’s National Forum for the Enhancement for Teaching and Learning in Higher Education (hereafter the National Forum) invited proposals for inter-institutional collaborative projects aimed at different student groups’ transitioning in or out of higher education. Clearly, both as a country and a higher education sector we want incoming students to have a productive and enjoyable time in Ireland. One of the ways that will help the sector help the students make a successful transition is by developing strategies and polices that are well informed and student driven. This abstract outlines the research undertaken by the five colleges Institutes of Technology: Carlow; Cork; Tralee & Waterford and University College Cork) in Ireland that constitute the Southern cluster aimed at helping international students transition into the Irish higher education system. The aim of the southern clusters’ project was to develop a series of online learning units that can be accessed by prospective incoming international students prior to coming to Ireland and by Irish based lecturing staff. However, in order to make the units as relevant and informed as possible there was a strong research element to the project. As part of the southern cluster’s research strategy a large-scale online survey using SurveyMonkey was undertaken across the five colleges drawn from their respective international student communities. In total, there were 573 responses from students coming from over twenty different countries. The results from the survey have provided some interesting insights into the way that international students interact with and understand the Irish higher education system. The research and results will act as a model for consistent practice applicable across institutional clusters, thereby allowing institutions to minimise costs and focus on the unique aspects of transitioning international students into their institution.

Keywords: digital, international, support, transitions

Procedia PDF Downloads 283
1945 Practice of Social Audit in Hotel Companies: Case Study of Agadir, Morocco

Authors: M. El Mousadik, F. Elkandoussi

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The concern for increased rigor in social management has led more and more Moroccan business leaders to question the value of applying social audit as an essential tool in the management of human resources. Hotel companies are not excluded; in fact, they are expected to implement such an audit to develop sound and credible human resources management (HRM) policies. The main objective of this paper is to establish the relationship between the practice of social audit as a tool, and its impact on the tourism sector, especially on hotels at one of the Morocco’s first and most popular city for tourism, Agadir. This exploratory study of properties in Agadir has revealed that hotel executives are aware of the importance of social auditing to hone their decisions in the field of HRM.

Keywords: social audit, hotel companies, human resources management, social piloting

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1944 Using Data from Foursquare Web Service to Represent the Commercial Activity of a City

Authors: Taras Agryzkov, Almudena Nolasco-Cirugeda, Jose L. Oliver, Leticia Serrano-Estrada, Leandro Tortosa, Jose F. Vicent

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This paper aims to represent the commercial activity of a city taking as source data the social network Foursquare. The city of Murcia is selected as case study, and the location-based social network Foursquare is the main source of information. After carrying out a reorganisation of the user-generated data extracted from Foursquare, it is possible to graphically display on a map the various city spaces and venues –especially those related to commercial, food and entertainment sector businesses. The obtained visualisation provides information about activity patterns in the city of Murcia according to the people`s interests and preferences and, moreover, interesting facts about certain characteristics of the town itself.

Keywords: social networks, spatial analysis, data visualization, geocomputation, Foursquare

Procedia PDF Downloads 426
1943 The Concept and Practice of Good Governance in the European Union

Authors: Robert Grzeszczak

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The article deals with one of the most significant issues concerning the functioning of the public sector in the European Union. The objectives of good governance were formulated by the EU itself and also the Scholars in reaction to the discussion that started a decade ago and concerned the role of the government in 21st century, the future of integration processes and globalization challenges in Europe. Currently, the concept of good governance is mainly associated with the improvement of management of public policies in the European Union, concerning both domestic and EU policies. However, it goes beyond the issues of state capacity and effectiveness of management. Good governance relates also to societal participation in the public administration and verification of decisions made in public authorities’ (including public administration). Indirectly, the concept and practice of good governance are connected to societal legitimisation of public bodies in the European Union.

Keywords: good governance, government, European law, European Union

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1942 Identify the Renewable Energy Potential through Sustainability Indicators and Multicriteria Analysis

Authors: Camila Lima, Murilo Andrade Valle, Patrícia Teixeira Leite Asano

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The growth in demand for electricity, caused by human development, depletion and environmental impacts caused by traditional sources of electricity generation have made new energy sources are increasingly encouraged and necessary for companies in the electricity sector. Based on this scenario, this paper assesses the negative environmental impacts associated with thermoelectric power plants in Brazil, pointing out the importance of using renewable energy sources, reducing environmental aggression. This article points out the existence of an energy alternative, wind energy, of the municipalities of São Paulo, represented by georeferenced maps with the help of GIS, using as a premise the indicators of sustainability and multicriteria analysis in the decision-making process.

Keywords: GIS (geographic information systems), multicriteria analysis, sustainability, wind energy

Procedia PDF Downloads 365
1941 Bank Loans and the Business Cycle: The Case of the Czech Republic

Authors: Libena Cernohorska, Jan Cernohorsky

Abstract:

This article aims to evaluate the impact of loans provided within the Czech banking sector on the growth of the Czech economy. The article is based on research of current scientific findings in respect to bank loans and economic development. The paper is based on data taken from the Czech Statistical Office on the development of the gross domestic product and data from the Czech National Bank on the development of loans from the period 2004-2015. Links between selected variables are tested using Granger causality tests. The results calculated confirm the hypothesis of the impact of the loans on economic growth, with a six-month delay. The results thus correspond to the standard economic findings and results of most previous studies.

Keywords: bank, business cycle, economic growth, loans

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1940 The Impact of Innovation Efficiency on the Production of New Knowledge: A Manufacturing Firm Level Perspective

Authors: Vasilios Kanellopoulos

Abstract:

The present paper examines the effect of innovation efficiency on the production of new knowledge from a firm level perspective. It resorts to the Greek version of community innovation survey (CIS 2012-2014 microdata) and employs 1274 firms of the manufacturing, which constitutes the main sector of examination. It assumes a knowledge production function (KPF) and finds that R&D spillovers related to the expenditures on innovation activities, internal R&D, external R&D, skilled labor, and the expenditures in the acquisition of machinery have a positive and significant effect on the production of new knowledge when OLS techniques are applied. However, innovation efficiency comes from a Banker and Morey (1986) data envelopment analysis (DEA) with categorical variables has a statistically insignificant impact on the production of new knowledge measured by firm’s turnover.

Keywords: firms, innovation efficiency, production of new knowledge, R&D spillovers

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1939 The Role of International Organizations in Educational Reform in Iraq

Authors: Thanaa M. Sulaiman

Abstract:

The Iraqi education system has suffered greatly as a result of wars, political instability, and economic problems. After the fall of Saddam’s regime in 2003, the Iraqi education system was proportionally the most impacted sector. The new administration prioritized educational reforms. International organizations, as well as foreign countries, were in the lead to achieve educational reforms. The current study aims to shed light on the reformation process and the roles of different stakeholders, especially international organizations. It also aims to explore the current problems facing the Iraqi education system. Additionally, it aims to explore the different programs and projects that are funded and implemented by international organizations and the impact of these programs and projects.

Keywords: Iraq, Iraqi education system, educational reform, international organizations

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1938 Owner/Managers’ External Financing Used and Preference towards Islamic Banking

Authors: Khalid Hassan Abdesamed, Kalsom Abd Wahab

Abstract:

Economic development and growth are significantly linked to the consistent and sustainable sector of small and medium enterprises (SMEs). Banks are the frontrunners in financing and advising SMEs. The main objective of the study is to assess the tendency of SMEs to use the Islamic bank. Model was developed using quantitative method with a hypothetical-deductive testing approach. Model (N = 364) used primary data on the tendency of SMEs to use Islamic banks gathered from questionnaire. It is found by Mann-Whitney test that the tendency to use Islamic bank varies between those firms which consider formal financing with the ones relying on informal financing with the latter tends more to use Islamic bank. This study can serve academic researchers, policy makers, and developing countries as a model of SMEs’ desirability to Islamic banking.

Keywords: formal financing, informal financing, Islamic bank, SMEs

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1937 Renewable Energy in Morocco: Photovoltaic Water Pumping System

Authors: Sarah Abdourraziq, R. El Bachtiri

Abstract:

Renewable energies have a major importance of Morocco's new energy strategy. The geographical location of the Kingdom promotes the development of the use of solar energy. The use of this energy reduces the dependence on imports of primary energy, meets the growing demand for water and electricity in remote areas encourages the deployment of a local industry in the renewable energy sector and Minimize carbon emissions. Indeed, given the importance of the radiation intensity received and the duration of the sunshine, the country can cover some of its solar energy needs. The use of solar energy to pump water is one of the most promising application, this technique represents a solution wherever the grid does not exist. In this paper, we will present a presentation of photovoltaic pumping system components, and the important solar pumping projects installed in Morocco to supply water from remote area.

Keywords: PV pumping system, Morocco, PV panel, renewable energy

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1936 Exploring Male and Female Consumers’ Perceptions of Clothing Retailers’ CSR Initiatives in South Africa

Authors: Gerhard D. Muller, Nadine C. Sonnenberg, Suné Donoghue

Abstract:

This study delves into the intricacies of male and female consumers’ perceptions of Corporate Social Responsibility (CSR) in the South African clothing retail sector, a sector experiencing increasing consumption, yet facing significant environmental and social challenges. The aim is to discern between male and female consumers’ perceptions of clothing retailers’ CSR initiatives based on the Triple Bottom Line (TBL) framework, which evaluates organizational sustainability across social, environmental, and economic domains. Methodologically, the study is embedded in a quantitative research paradigm adopting a cross-sectional survey design. A purposive sampling strategy was used to recruit male and female respondents from a diverse South African demographic background. A structured questionnaire was developed and included established consumer CSR perception scales that were adapted for the purposes of this study. The questionnaire was distributed via online platforms. The data collected from the online survey, were split by gender to allow for comparison between male and female consumers’ perceptions of clothing retailers’ CSR initiatives. Exploratory Factor Analysis (EFA) was conducted on each of the datasets. The EFA for females revealed a five-factor solution, whereas the male EFA presented a six-factor solution, with the notable addition of an Economic Performance dimension. Results indicate subtle differences in the gender groups’ CSR perceptions. While both genders seem to value clothing retailers’ focus on quality services, females seem to have more pronounced perceptions surrounding clothing retailers’ contributions to social and environmental causes. Males, on the other hand, seem to be more discerning in their perceptions surrounding clothing retailers’ support of social and environmental causes. Ethical stakeholder relationships emerged as a shared concern across genders. Still, males presented a distinct factor, Economic Performance, highlighting a gendered divergence in the weighting of economic success and financial performance in CSR evaluation. The implications of these results are multifaceted. Theoretically, the study enriches the discourse on CSR by integrating gender insights into the TBL framework, offering a greater understanding of consumers’ CSR perceptions in the South African clothing retail context. Practically, it provides actionable insights for clothing retailers, suggesting that CSR initiatives should be gender-sensitive and communicate the TBL's elements effectively to resonate with the pertinent concerns of each segment. Additionally, the findings advocate for a contextualized approach to CSR in emerging markets that aligns with local cultural and social differences.

Keywords: consumer perceptions, corporate Social responsibility, gender differentiation, triple bottom line

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1935 Valorization of Clay Material in the Road Sector By Adding Granulated Recycled Plastic

Authors: Ouaaz Oum Essaad, Melbouci Bachir

Abstract:

The experimental study conducted has a dual purpose: to valorize the clay material in the road domain and improve the lift of the shape layers by strengthening with plastic waste (in the form of aggregates). To do this, six mixtures of Clay and sand of different percentages were studied: 100% Clay, 95% Clay + 05% Sand, 90% Clay + 10% Sand, 85% Clay + 15% Sand, 80% Clay + 20% Sand, 75% Clay + 25% Sand. Proctor compaction and simple compression tests have been carried out on mixtures (sand + clay + plastic waste). The results obtained show a clear evolution of the characteristics of the Proctor test and the compressive strength of the mixtures according to the different types and percentages of the recycled plastic Plasticity and consistency index are important parameters that play a role in the toughness of plastic soil.

Keywords: valorization, recycling, soil mixture, mechanical tests

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1934 Social Value of Travel Time Savings in Sub-Saharan Africa

Authors: Richard Sogah

Abstract:

The significance of transport infrastructure investments for economic growth and development has been central to the World Bank’s strategy for poverty reduction. Among the conventional surface transport infrastructures, road infrastructure is significant in facilitating the movement of human capital goods and services. When transport projects (i.e., roads, super-highways) are implemented, they come along with some negative social values (costs), such as increased noise and air pollution for local residents living near these facilities, displaced individuals, etc. However, these projects also facilitate better utilization of existing capital stock and generate other observable benefits that can be easily quantified. For example, the improvement or construction of roads creates employment, stimulates revenue generation (toll), reduces vehicle operating costs and accidents, increases accessibility, trade expansion, safety improvement, etc. Aside from these benefits, travel time savings (TTSs) which are the major economic benefits of urban and inter-urban transport projects and therefore integral in the economic assessment of transport projects, are often overlooked and omitted when estimating the benefits of transport projects, especially in developing countries. The absence of current and reliable domestic travel data and the inability of replicated models from the developed world to capture the actual value of travel time savings due to the large unemployment, underemployment, and other labor-induced distortions has contributed to the failure to assign value to travel time savings when estimating the benefits of transport schemes in developing countries. This omission of the value of travel time savings from the benefits of transport projects in developing countries poses problems for investors and stakeholders to either accept or dismiss projects based on schemes that favor reduced vehicular operating costs and other parameters rather than those that ease congestion, increase average speed, facilitate walking and handloading, and thus save travel time. Given the complex reality in the estimation of the value of travel time savings and the presence of widespread informal labour activities in Sub-Saharan Africa, we construct a “nationally ranked distribution of time values” and estimate the value of travel time savings based on the area beneath the distribution. Compared with other approaches, our method captures both formal sector workers and individuals/people who work outside the formal sector and hence changes in their time allocation occur in the informal economy and household production activities. The dataset for the estimations is sourced from the World Bank, the International Labour Organization, etc.

Keywords: road infrastructure, transport projects, travel time savings, congestion, Sub-Sahara Africa

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1933 Reframing Physical Activity for Health

Authors: M. Roberts

Abstract:

We Are Undefeatable - is a mass marketing behaviour change campaign that aims to support the least active people living with long term health conditions to be more active. This is an important issue to address because people with long term conditions are an historically underserved community for the sport and physical activity sector and the least active of those with long term conditions have the most to gain in health and wellbeing benefits. The campaign has generated a significant change in the way physical activity is communicated and people with long term conditions are represented in the media and marketing. The goal is to create a social norm around being active. The campaign is led by a unique partnership of organisations: the Richmond Group of Charities (made up of Age UK, Alzheimer’s Society, Asthma + Lung UK, Breast Cancer Now, British Heart Foundation, British Red Cross, Diabetes UK, Macmillan Cancer Support, Rethink Mental Illness, Royal Voluntary Service, Stroke Association, Versus Arthritis) along with Mind, MS Society, Parkinson’s UK and Sport England, with National Lottery Funding. It is underpinned by the COM-B model of behaviour change. It draws on the lived experience of people with multiple long term conditions to shape the look and feel of the campaign and all the resources available. People with long term conditions are the campaign messengers, central to the ethos of the campaign by telling their individual stories of overcoming barriers to be active with their health conditions. The central messaging is about finding a way to be active that works for the individual. We Are Undefeatable is evaluated through a multi-modal approach, including regular qualitative focus groups and a quantitative evaluation tracker undertaken three times a year. The campaign has highlighted the significant barriers to physical activity for people with long term conditions. This has changed the way our partnership talks about physical activity but has also had an impact on the wider sport and physical activity sector, prompting an increasing departure from traditional messaging and marketing approaches for this audience of people with long term conditions. The campaign has reached millions of people since its launch in 2019, through multiple marketing and partnership channels including primetime TV advertising and promotion through health professionals and in health settings. Its diverse storytellers make it relatable to its target audience and the achievable activities highlighted and inclusive messaging inspire our audience to take action as a result of seeing the campaign. The We Are Undefeatable campaign is a blueprint for physical activity campaigns; it not only addresses individual behaviour change but plays a role in addressing systemic barriers to physical activity by sharing the lived experience insight to shape policy and professional practice.

Keywords: behaviour change, long term conditions, partnership, relatable

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