Search results for: accountability mechanisms

Authors: Maria Krambia-Kapardis, Elisavet Charalambous

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Corruption has given rise to extensive discussion due to its notorious consequences. It undermines democracy, brings in inequalities and imbalances and weakens governance. With the recent financial turmoil pinpointing that corruption has played a vital part, lessons have to be learned and actions have to be taken. Regulation can be the means for doing so as it advances transparency and accountability, leaving no space for corruption to flourish. Much depends though on the culture of a state and how determined it is to mark the end of corruption.

Keywords: banking regulation, corruption, culture, European Union

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Authors: Jacquelyn Burkell, Jane Bailey

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Artificial intelligence (AI) solutions deployed within the justice system face the critical task of providing acceptable explanations for decisions or actions. These explanations must satisfy the joint criteria of public and professional accountability, taking into account the perspectives and requirements of multiple stakeholders, including judges, lawyers, parties, witnesses, and the general public. This research project analyzes and integrates two existing literature on explanations in order to propose guidelines for explainable AI in the justice system. Specifically, we review three bodies of literature: (i) explanations of the purpose and function of 'explainable AI'; (ii) the relevant case law, judicial commentary and legal literature focused on the form and function of reasons for judicial decisions; and (iii) the literature focused on the psychological and sociological functions of these reasons for judicial decisions from the perspective of the public. Our research suggests that while judicial ‘reasons’ (arguably accurate descriptions of the decision-making process and factors) do serve similar explanatory functions as those identified in the literature on 'explainable AI', they also serve an important ‘justification’ function (post hoc constructions that justify the decision that was reached). Further, members of the public are also looking for both justification and explanation in reasons for judicial decisions, and that the absence of either feature is likely to contribute to diminished public confidence in the legal system. Therefore, artificially automated judicial decision-making systems that simply attempt to document the process of decision-making are unlikely in many cases to be useful to and accepted within the justice system. Instead, these systems should focus on the post-hoc articulation of principles and precedents that support the decision or action, especially in cases where legal subjects’ fundamental rights and liberties are at stake.

Keywords: explainable AI, judicial reasons, public accountability, explanation, justification

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Authors: Lamiche Chaabane

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In this study, a new method for solving sequence alignment problem is proposed, which is named ITS (Improved Tabu Search). This algorithm is based on the classical Tabu Search (TS). ITS is implemented in order to obtain results of multiple sequence alignment. Several ideas concerning neighbourhood generation, move selection mechanisms and intensification/diversification strategies for our proposed ITS is investigated. ITS have generated high-quality results in terms of measure of scores in comparison with the classical TS and simple iterative search algorithm.

Keywords: multiple sequence alignment, tabu search, improved tabu search, neighbourhood generation, selection mechanisms

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Authors: Beatrice Arthur

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The rapid development of artificial intelligence (AI) has transformed various industries, enabling faster and more accurate decision-making processes. However, with these advancements come increased risks, including data privacy issues, systemic biases, and challenges related to transparency and accountability. As AI technologies become more integrated into business processes, there is a growing need for comprehensive auditing and assurance frameworks to manage these risks and ensure ethical use. This paper provides a literature review on AI auditing and assurance programs, highlighting the importance of adapting traditional audit methodologies to the complexities of AI-driven systems. Objective: The objective of this review is to explore current AI audit practices and their role in mitigating risks, ensuring accountability, and fostering trust in AI systems. The study aims to provide a structured framework for developing audit programs tailored to AI technologies while also investigating how AI impacts governance, risk management, and regulatory compliance in various sectors. Methodology: This research synthesizes findings from academic publications and industry reports from 2014 to 2024, focusing on the intersection of AI technologies and IT assurance practices. The study employs a qualitative review of existing audit methodologies and frameworks, particularly the COBIT 2019 framework, to understand how audit processes can be aligned with AI governance and compliance standards. The review also considers real-time auditing as an emerging necessity for influencing AI system design during early development stages. Outcomes: Preliminary findings indicate that while AI auditing is still in its infancy, it is rapidly gaining traction as both a risk management strategy and a potential driver of business innovation. Auditors are increasingly being called upon to develop controls that address the ethical and operational risks posed by AI systems. The study highlights the need for continuous monitoring and adaptable audit techniques to handle the dynamic nature of AI technologies. Future Directions: Future research will explore the development of AI-specific audit tools and real-time auditing capabilities that can keep pace with evolving technologies. There is also a need for cross-industry collaboration to establish universal standards for AI auditing, particularly in high-risk sectors like healthcare and finance. Further work will involve engaging with industry practitioners and policymakers to refine the proposed governance and audit frameworks. Funding/Support Acknowledgements: This research is supported by the Information Systems Assurance Management Program at Concordia University of Edmonton.

Keywords: AI auditing, assurance, risk management, governance, COBIT 2019, transparency, accountability, machine learning, compliance

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Authors: Thomas A. Fuller

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Over the past fifteen years, virtual schooling has been introduced and implemented in varying degrees throughout the public education system in the United States. It is possible in some states for students to voluntarily take all of their course load online, without ever having to step in a classroom. Experts foresee a dramatic rise in the number of courses taken online by public school students in the United States, with some predicting that by 2019 as many as 50% of public high school courses will be delivered online. This electronic delivery of public education offers tremendous potential to the scientific community because it calls for innovation and is funded by public school revenue. Public accountability provides a ready supply of statistical data for measuring the progress of virtual schools as they are implemented into the public school arena. This allows for a survey of the current use of virtual schooling through examination of past statistical data, as well as forecasting forward for future years based upon this past data. Virtual schooling is on the rise in the United States, but its growth has been tempered by practical problems of implementation. The greatest and best use of virtual schooling thus far has been to supplement the courses offered by public schools (e.g., offering unique language courses, elective courses, and games-based math and science courses). The weaknesses of virtual schooling lay in the problematic accountability in allowing students to take courses online at home and the lack of supportive infrastructure in the public school arena. Virtual schooling holds great promise for the public school education system in the United States, as well as the scientific community. Online courses allow students access to a much greater catalog of courses than is offered through classroom instruction in their local public school. This promising sector needs assistance from the scientific community in implementing new pedagogical methodologies.

Keywords: virtual schools, online classroom, electronic delivery, technological innovation

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Authors: Frank Boris Feutmba Keutchou, Saurelle Fabienne Bieghan Same, Verelle Elsa Fogang Pokam, Charles Ursula Metapi Meikeu, Angel Marilyne Messop Nzomo, Ousman Tamgue

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Infectious diseases are one of the most important causes of morbidity and mortality worldwide. These diseases are caused by micro-pathogenic organisms, such as bacteria, viruses, parasites, and fungi. Heritable changes in gene expression that do not involve changes to the underlying DNA sequence are referred to as epigenetics. Emerging evidence suggests that epigenetic mechanisms are important in the emergence and progression of infectious diseases. Pathogens can manipulate host epigenetic machinery to promote their own replication and evade immune responses. The Human Genome Project has provided new opportunities for developing better tools for the diagnosis and identification of target genes. Several epigenetic modifications, such as DNA methylation, histone modifications, and non-coding RNA expression, have been shown to influence infectious disease outcomes. Understanding the epigenetic mechanisms underlying infectious diseases may result in the progression of new therapeutic approaches focusing on host-pathogen interactions. The goal of this study is to show how different infectious agents interact with host cells after infection.

Keywords: epigenetic, infectious disease, micro-pathogenic organism, phenotype

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Authors: Yasaman Mohammadi

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Emotion regulation is a complex process that allows individuals to manage and modulate their emotional responses in order to adaptively respond to environmental demands. As individuals age, emotion regulation abilities may decline, leading to an increased vulnerability to mood disorders and other negative health outcomes. Advances in neuroimaging techniques have greatly enhanced our understanding of the neural substrates underlying emotion regulation and age-related changes in these neural systems. Additionally, genetic research has identified several candidate genes that may influence age-related changes in emotion regulation. In this paper, we review recent findings from neuroimaging and genetic research on age-related changes in the neural substrates of emotion regulation, highlighting the mechanisms and consequences of these changes. We also discuss potential interventions, including cognitive and behavioral approaches, that may be effective in mitigating age-related declines in emotion regulation. We propose that a better understanding of the mechanisms underlying age-related changes in emotion regulation may lead to the development of more targeted interventions aimed at promoting healthy emotional functioning in older adults. Overall, this paper highlights the importance of studying age-related changes in emotion regulation and provides a roadmap for future research in this field.

Keywords: emotion regulation, aging, neural substrates, neuroimaging, emotional functioning, healthy aging

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Authors: Orly Yona Drori, Shirley Ben Shlomo

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Objectives: The participants will be able to recognize the predictors of binge eating addiction among women who suffer from psychological abuse in their relationships and will recognize the role of woman's defense mechanisms in moderating the association between psychological abuse and binge eating addiction. Methods: A convenience sample of 380 Israeli women in relationships were located via the Internet, and after consenting to participate in the study, they completed a series of structured questionnaires (The Yale Food Addiction Scale; The Defense Style Questionnaire; psychological maltreatment of women by their male partners; level of differentiation of self; sociodemographic questionnaire). Results: The higher the level of differentiation and mature defense mechanisms, the less addictive a woman is. However, the level of addiction among women who experience psychological abuse within their intimate relations is higher than women who do not experience psychological abuse in their relationship. Among women who experienced psychological abuse in their relations, the defense mechanisms moderate the association between psychological abuse within intimate relations and the extent of the addiction to binge eating. Conclusions: The study contributes to the therapy of women with binge eating addictions, as it raises awareness of therapeutic-related content that could strengthen women and help them to cope with situations in their lives without the need to binge. One of the significant variables for therapeutic work is the level of differentiation of the self. In addition, identifying the types of defense mechanisms might help to match treatment to the woman's emotional needs. The current study found also that it is important to identify the environmental systems by which the addict is surrounded, such as whether woman is in an abusive relationship. Finally the study leads to the recognition that binge eating, which is usually treated with an emphasis on nutritional behavior change, is an addiction, and as such, it requires a combination of mental, nutritional and behavioral therapy. In view of this approach, it is recommended that treating a woman who is addicted to binge eating should involve a multi-disciplinary team comprised of physicians, clinical dietitians, and clinical psychotherapists.

Keywords: binge eating, defence mechanism, food addiction, psychological abuse

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Authors: Aylin Mohammadalipour Tofighi

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Marine-based geoengineering methods, proposed to mitigate climate change, operate primarily through two mechanisms: reducing atmospheric carbon dioxide levels and diminishing solar absorption by the oceans. While these approaches promise beneficial outcomes, they are fraught with environmental, legal, ethical, and political challenges, necessitating robust international governance. This paper underscores the critical role of international cooperation within the governance framework, offering a focused analysis of existing international environmental mechanisms applicable to marine-based geoengineering governance. It evaluates the efficacy and limitations of current international legal structures, including treaties and organizations, in managing marine-based geoengineering, noting significant gaps such as the absence of specific regulations, dedicated international entities, and explicit governance mechanisms such as monitoring. To rectify these problems, the paper advocates for concrete steps to bolster international cooperation. These include the formulation of dedicated marine-based geoengineering guidelines within international agreements, the establishment of specialized supervisory entities, and the promotion of transparent, global consensus-building. These recommendations aim to foster governance that is environmentally sustainable, ethically sound, and politically feasible, thereby enhancing knowledge exchange, spurring innovation, and advancing the development of marine-based geoengineering approaches. This study emphasizes the importance of collaborative approaches in managing the complexities of marine-based geoengineering, contributing significantly to the discourse on international environmental governance in the face of rapid climate and technological changes.

Keywords: climate change, environmental law, international cooperation, international governance, international law, marine-based geoengineering, marine law, regulatory frameworks

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Authors: Youru Zhou

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This paper seeks to unveil the quality assurance practices in the Chinese translation industry. Since China’s reform and opening up, the Chinese language service industry has enjoyed impressively rapid growth. However, while still in its early stage of professionalization, the Chinese translation industry is also facing many challenges, such as the lack of clear admission requirements, a powerful regulation authority and a great number of qualified professionals. ‘How quality is assured’ means a great deal to translation in China at this stage. In order to examine the mechanisms in which quality is assured, this paper studied four international and national standards that have gained widespread adoption by Chinese translation companies and examined the content that is relevant to translation quality assurance. Case studies with six selected Chinese translation companies of different sizes were conducted to confirm and exemplify the descriptions on the standards. It has been found that quality in the industry is a relative concept which is mainly determined by the demand of clients. Furthermore, the procedures of translation can vary from task to task dependent on the agreement made between the service provider and clients. Finally, there are companies relying on expert-oriented mechanisms to assure the quality of translation, while other companies and standards insist on process-oriented ones.

Keywords: case study, Chinese translation industry, professional practice, translation quality assurance, translation standards

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Authors: Christopher Okechukwu Ndukwe

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This paper investigates and categorizes the flexural damage mechanisms in composite materials caused by mesoscopic out-of-plane buckle defects that occur during the initial stage of the resin transfer molding (RTM) process. The findings of this study have significant practical implications for the manufacturing and use of composite materials, as they provide a deeper understanding of these damage mechanisms and their analysis. During the initial stage of shaping a preform, alterations, and distortions in the reinforcement sample can significantly lead to defects, such as buckling, especially when forming double-curvature geometries. These recurring mesoscopic defects have been investigated using a specialized laboratory bench designed to reproduce buckle defects like those found in complex geometric shapes, such as tetrahedrons. The study examined two sample configurations with buckle defects in the longitudinal and transverse directions alongside a reference sample for comparison. An acoustic emission (AE) system, a well-regarded non-contact method for monitoring structural health, was used to analyze the mechanical behavior of material samples in detail. An unsupervised K-means algorithm was employed to classify the damage mechanisms—such as matrix cracking, interface damage, and fiber breakage linked to the samples' failure. A standard was established based on three AE parameters: absolute energy, amplitude, and the number of AE events. This standard helped identify the origin and sequence of damage propagation. Initially, the results of the AE parameters were superimposed with the flexural loading curves to pinpoint the loading phases during which damage began and the specific points at which the samples ultimately failed. The normalized density of AE events related to different damage mechanisms was evaluated by analyzing the number of AE events within the amplitude domain of the AE signals. The ranges of the identified damage mechanisms in the amplitude plane illustrate the progression and order of load transfer among the elements of the composite material. In the reference sample, the AE event signals corresponding to the three classes of damage mechanisms partially overlap with adjacent signals. In contrast, the two defective sample configurations showed that the overlapping AE event signals for the respective damage mechanisms converged within the intermediate damage mode area at specific points, depending on the sample configuration. The convergence points in the samples with transverse defects were identified relatively earlier than in the other samples. Low and high amplitude ranges characterize the matrix cracking and fiber breakage damage mechanisms. The low amplitude damage occurred over a more extended length, while the high amplitude damage began much earlier. This results in the signals from both damage mechanisms converging at the center of the interface damage zone. This convergence suggests that all individual composite components fail concurrently at specific points in the defective samples, resulting in rapid fragmentation and ultimately contributing to failure. Overall, the results show that mesoscopic out-of-plane buckling in all directions affects the composite's flexural response, with more severe effects observed when the load is applied transversely.

Keywords: acoustic emission, composite reinforcement, damage mechanisms, mesoscopic buckle defects

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Authors: Amandeep Singh Dhaliwal

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Networking solutions, particularly wireless local area networks have revolutionized the technological advancement. Wireless Local Area Networks (WLANs) have gained a lot of popularity as they provide location-independent network access between computing devices. There are a number of access methods used in Wireless Networks among which DCF and PCF are the fundamental access methods. This paper emphasizes on the impact of DCF and PCF access mechanisms on the performance of the IEEE 802.11a, 802.11b and 802.11g standards. On the basis of various parameters viz. throughput, delay, load etc performance is evaluated between these three standards using above mentioned access mechanisms. Analysis revealed a superior throughput performance with low delays for 802.11g standard as compared to 802.11 a/b standard using both DCF and PCF access methods.

Keywords: DCF, IEEE, PCF, WLAN

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Authors: Aiza G. Clanor, Lotlot B. Hernandez, Jonna Marie T. Ibuna

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This study aimed to know the coping mechanisms of Batangueño families facing cancer, specifically, those from Cancer Warriors Foundation, Inc. Batangas chapter. The researchers used purposive sampling. This study was limited to the responses provided by the Batangueño families of the cancer patients. A family member of the immediate family with a child facing cancer represents the family as a whole. A total number of forty six (46) respondents were given the questionnaires. Upon analysis, most of the respondents came from rural areas and nuclear family and have Php 5000 and below family monthly income. Most of them have their own houses, and 3 to 5 members, one of whom is a cancer patient diagnosed for more than 2 years. The two most frequently utilized coping strategies were mobilizing the family to acquire and accept help, and reframing. Passive appraisal is the least utilized one. There was a significant difference on the coping mechanisms of the family relative to passive appraisal based on the length of time since the illness was first diagnosed. Based from the study, the researchers developed modules with discussions and activities on cancer awareness, ideas on coping and how to deal with the cancer patients that may help the respondents and other Batangueño families overcome the difficulties in facing cancer. The researchers recommend the modules for they are found to be effective ways to help the families relieve stress, reduce anxiety and improve quality of life.

Keywords: coping with chronic illness, family, psychology, cancer

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Authors: Ogunlana Olarewaju Fatai, Kelani Fatai Adeshina

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The interplay of corruption and institutional quality determines how effective and efficient an economy progresses. An efficient institutional quality is a key requirement for economic stability. Institutional quality in most cases has been used interchangeably with Governance and these have given room for proxies that legitimized Governance as measures for institutional quality. A poorly-tailored institutional quality has a penalizing effect on corruption and economic growth, while defective institutional quality breeds corruption. Corruption is a hydra-headed phenomenon as it manifests in different forms. The most celebrated definition of corruption is given as “the use or abuse of public office for private benefits or gains”. It also denotes an arrangement between two mutual parties in the determination and allocation of state resources for pecuniary benefits to circumvent state efficiency. This study employed Barro (1990) type augmented model to analyze the nexus among corruption, institutional quality and economic growth in Nigeria using annual time series data, which spanned the period 1996-2019. Within the analytical framework of Johansen Cointegration technique, Error Correction Mechanism (ECM) and Granger Causality tests, findings revealed a long-run relationship between economic growth, corruption and selected measures of institutional quality. The long run results suggested that all the measures of institutional quality except voice & accountability and regulatory quality are positively disposed to economic growth. Moreover, the short-run estimation indicated a reconciliation of the divergent views on corruption which pointed at “sand the wheel” and “grease the wheel” of growth. In addition, regulatory quality and the rule of law indicated a negative influence on economic growth in Nigeria. Government effectiveness and voice & accountability, however, indicated a positive influence on economic growth. The Granger causality test results suggested a one-way causality between GDP and Corruption and also between corruption and institutional quality. Policy implications from this study pointed at checking corruption and streamlining institutional quality framework for better and sustained economic development.

Keywords: institutional quality, corruption, economic growth, public policy

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Authors: Gwyneth Bernier

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An authoritative literature review of peer-reviewed journals and edited books on East African refugees' coping strategies identifies the four most common coping skills among this group as the following: (1) relying on faith, religion, or another belief system, (2) turning to communities or social supports, (3) cognitive reframing--in other words, finding meaning in one's traumas or hardships--and (4) finding hope for the future, especially through education. However, this review recognizes that there are gaps in knowledge in this field and that the validity of these general findings must be further investigated in East African refugees who are women, have not been resettled in Western countries, and belong to specific nationality groups. This review also suggests studies that build on the current body of research begin to use qualitative methods of data collection and analysis. This paper aims to bridge part of that gap in understanding using a qualitative methodology. Specifically, it provides a more holistic view of East African refugees' psychological coping mechanisms through its analysis of trends observed across life story interviews from two participant groups: Sudanese refugee women in Cairo's informal settlements, Egypt and Congolese refugee women in Rwanda's Mahama camp.

Keywords: Congolese refugees, coping mechanisms, refugee women, Sudanese refugees

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Authors: Laura Sour

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Government accounting is an essential instrument of transparency and accountability in public administration, which allows connecting internal management with the implementation of policies and their evaluation by third parties through the construction of indicators on the cost of government. Several countries have adopted the International Public Sector Accounting Standards (IPSAS) as part of their modernization strategy. This document will evaluate the quantity and harmonization of the financial information published in the financial statements of 12 Latin American countries based on what is established in IPSAS 1, 2 and 17. For this, seven types of financial statements are analyzed. published during the period from 2015 to 2019. Based on this information, it will be possible to describe the evolution in the government financial publication to carry out a detailed analysis of the items that have been most transparent in these countries. Finally, the level of harmonization of the financial statements will be studied using the Herfindahl-Hirschman index (IHH) to determine the degree of comparability of the information. To date, the results indicate that the public sector has increased the quantity and harmonization of the financial information published during the study period, but in a heterogeneous way: From the data collected, it has been found that the financial statement published with greater frequency and quantity is the Income Statement (classification of expenses by nature). On the other hand, the most complete reports were published by Costa Rica (2017 to 2019) and Mexico (2016 to 2018), periods during which these countries complied with 92.9 percent of the items analyzed. Although 2017 and 2018 are the years in which the most financial statements were reported, it is important to mention that Mexico is the country that has published the most financial information throughout the entire study period. The use of the IHH is expected to provide accurate information on the quality with which countries have adopted IPSAS within their government accounting systems to promote transparency and accountability in the continent.

Keywords: accounting and auditing, government policy and regulation, harmonization, public sector accounting and audits IPSAS

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Authors: Iris Lavalle Acejo, Helen Sampson

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Drawing from the perspectives of female seafarers, this article offers an analysis of an empirical investigation of the mechanisms by which women are excluded from working on board cargo ships. Female seafarers currently make up about 1% of seafarers in the global cargo shipping industry. As female presence onboard continues to constitute a small proportion of the total crew, we consider their professional advancement in comparison with their male counterparts and the ways in which they are discouraged from entering, or remining within, the industry. With interactions at work severely constrained by the traditionally masculine working culture of the ship, the study hopes to provide insights on the mechanisms in which they face and navigate barriers as they both accommodate and resist gendered differences onboard.

Keywords: female seafarers, glasswalls, genderbarriers, genderedworkplaces

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Authors: Dada Durojaye Joshua

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The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.

Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection

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Authors: Dada Durojaye Joshua

Abstract:

The study examined the combined effect of internal control system and whistle blowing policy while it pursues the following specific objectives, which are to: examine the relationship between monitoring activities and fraud’s detection and prevention; investigate the effect of control activities on fraud’s detection and prevention in Nigerian Deposit Money Banks (DMBs). The population of the study comprises the 89,275 members of staff in the 20 DMBs in Nigeria as at June 2019. Purposive and convenient sampling techniques were used in the selection of the 80 members of staff at the supervisory level of the Internal Audit Departments of the head offices of the sampled banks, that is, selecting 4 respondents (Audit Executive/Head, Internal Control; Manager, Operation Risk Management; Head, Financial Crime Control; the Chief Compliance Officer) from each of the 20 DMBs in Nigeria. A standard questionnaire was adapted from 2017/2018 Internal Control Questionnaire and Assessment, Bureau of Financial Monitoring and Accountability Florida Department of Economic Opportunity. It was modified to serve the purpose for which it was meant to serve. It was self-administered to gather data from the 80 respondents at the respective headquarters of the sampled banks at their respective locations across Nigeria. Two likert-scales was used in achieving the stated objectives. A logit regression was used in analysing the stated hypotheses. It was found that effect of monitoring activities using the construct of conduct of ongoing or separate evaluation (COSE), evaluation and communication of deficiencies (ECD) revealed that monitoring activities is significant and positively related to fraud’s detection and prevention in Nigerian DMBS. So also, it was found that control activities using selection and development of control activities (SDCA), selection and development of general controls over technology to prevent financial fraud (SDGCTF), development of control activities that gives room for transparency through procedures that put policies into actions (DCATPPA) contributed to influence fraud detection and prevention in the Nigerian DMBs. In addition, it was found that transparency, accountability, reliability, independence and value relevance have significant effect on fraud detection and prevention ibn Nigerian DMBs. The study concluded that the board of directors demonstrated independence from management and exercises oversight of the development and performance of internal control. Part of the conclusion was that there was accountability on the part of the owners and preparers of the financial reports and that the system gives room for the members of staff to account for their responsibilities. Among the recommendations was that the management of Nigerian DMBs should create and establish a standard Internal Control System strong enough to deter fraud in order to encourage continuity of operations by ensuring liquidity, solvency and going concern of the banks. It was also recommended that the banks create a structure that encourages whistleblowing to complement the internal control system.

Keywords: internal control, whistleblowing, deposit money banks, fraud prevention, fraud detection

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Authors: G. Khamooshian

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One of the main points of application of the mechanisms of the series and parallel is the subject of managing them. The control of this mechanism and similar mechanisms is one that has always been the intention of the scholars. On the other hand, modeling the behavior of the system is difficult due to the large number of its parameters, and it leads to complex equations that are difficult to solve and eventually difficult to control. In this paper, a six-linkage robot has been presented that could be used in different areas such as medical robots. Using these robots needs a robust control. In this paper, the system equations are first found, and then the system conversion function is written. A new controller has been designed for this robot which could be used in other parallel robots and could be very useful. Parallel robots are so important in robotics because of their stability, so methods for control of them are important and the robust controller, especially in parallel robots, makes a sense.

Keywords: 3-RRS, 6 linkage, parallel robot, control

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Authors: Ilyes Athimni, Mouna Bouzazi, Mongi Boulehmi, Ahmed Ferchichi

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The principles of good governance, universal values, and digitization are among the tools to fight corruption and improve the quality of service delivery. In recent years, these tools have become one of the most controversial topics in the field of education and a concern of many international organizations and institutions against the problem of corruption. Corruption in the education sector, particularly in higher education, has negative impacts on the quality of education systems and on the quality of administrative or educational services. Currently, the health crisis due to the spread of the COVID-19 pandemic reveals the difficulties encountered by education systems in most countries of the world. Due to the poor governance of these systems, many educational institutions were unable to continue working remotely. To respond to these problems encountered by most education systems in many countries of the world, our initiative is to propose a methodology to reinvent education systems based on global values and digital technologies. This methodology includes a work strategy for educational institutions, whether in the provision of administrative services or in the teaching method, based on information and communication technologies (ICTs), intelligence artificial, and intelligent agents. In addition, we will propose a supervisory law that will be implemented and monitored by intelligent agents to improve accountability, transparency, and accountability in educational institutions. On the other hand, we will implement and evaluate a field experience by applying the proposed methodology in the operation of an educational institution and comparing it to the traditional methodology through the results of teaching an educational program. With these specifications, we can reinvent quality education systems. We also expect the results of our proposal to play an important role at local, regional, and international levels in motivating governments of countries around the world to change their university governance policies.

Keywords: artificial intelligence, corruption in education, distance learning, education systems, ICTs, intelligent agents, good governance

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Authors: Mykola G. Boichuk

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The paper concerns predatory pricing incentives and mechanisms in the markets of services, as well as its anti-competitive effects. As cost estimation at services markets is more complex in comparison to markets of goods, predatory pricing is more difficult to detect in the provision of services. For instance, this is often the case for professional services, which is analyzed in the paper. The special attention is given to employment markets as de-facto main supply markets for professional services markets. Also, the paper concerns such instances as travel agents' services, where predatory pricing may have implications not only on competition but on a wider range of public interest as well. Thus, the paper develops on effective ways to apply competition law rules on predatory pricing to the provision of services.

Keywords: employment markets, predatory pricing, services markets, unfair competition

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Authors: Ghulam Rasool Madni

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Global economies are prioritizing the attainment of Sustainable Development Goals (SDGs) for well-being of their people. An emphasis lies on the concept of metagovernance when contemplating the role of government in SDGs, especially in the context of its influence and guidance. Existing literature acknowledges the pivotal role of metagovernance in achieving the SDGs, but aspects of metagovernance unclear that are important for 17 SDGs. Using data from 41 countries, a comparative analysis is conducted for the year 2022. Utilizing a multiple regression analysis, the impact of different dimensions of metagovernance to achieve SDGs is explored, with a particular focus on sustainable policies, strategic capacity, policy coherence, democratic institutions, reflexivity, and adaptation. It is found that sustainable policies have a positive and significant relationship with different SDGs, including no poverty, zero hunger, health, sanitation and clean water, affordable and clean energy, decent work and economic growth, industry, innovation and infrastructure, reduced inequalities while democratic institutions also have a positive relationship with no poverty, good health and well-being, quality education, gender equality, clean water and sanitation, clean and affordable energy, and peace, justice, and strong institutions in these countries. Policymakers are suggested to ensure that sustainable policies are backed by legislation to provide them with a strong legal foundation. It is suggested to develop a long-term vision for sustainability that goes beyond short-term political cycles. Economies are encouraged to invest in building the capacity of government agencies, civil society organizations, and other stakeholders to effectively implement sustainable policies. Moreover, democratic institutions may be established through a constitution providing a solid foundation for democratic governance, including protection of human rights, separation of powers, and mechanisms for accountability and transparency.

Keywords: metagovernance, sustainable development goals, sustainable policies, democratic institutions

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Authors: Farbod Rohani, Elyar Ghafoori, Matin Saeedkondori

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Impulse noise is electromagnetic emission which generated by many house hold appliances that are attached to the electrical network. The main difficulty of impulsive noise (IN) elimination process from communication channels is to distinguish it from the transmitted signal and more importantly choosing the proper threshold bandwidth in order to eliminate the signal. Because of wide band property of impulsive noise, we present a novel method for setting the detection threshold, by taking advantage of the fact that impulsive noise bandwidth is usually wider than that of typical communication channels and specifically OFDM channel. After IN detection procedure, we apply simple windowing mechanisms to eliminate them from the communication channel.

Keywords: impulsive noise, OFDM channel, threshold detecting, windowing mechanisms

Procedia PDF Downloads 341

Authors: Cheba Ben Amar

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Bacillus and Paenibacillus are Gram-positive aerobic endospore-forming bacteria (AEFB) and most abundant in the rhizosphere, they mediated plant growth promotion and disease protection by several complex and interrelated processes involving direct and indirect mechanisms that include nitrogen fixation, phosphate solubilization, siderophores production, phytohormones production and plant diseases control. In addition to their multiple PGPR properties, high secretory capacity, spore forming ability and spore resistance to unfavorable conditions enabling their extended commercial applications for long shelf-life. Due to these unique advantages, Bacillus species were the most an ideal candidate for developing efficient PGPR products such as biopesticides, fungicides and fertilizers. This review list all studied and reported plant growth promoting Bacillus species and strains, discuss their capacities to enhance plant growth and protection with special focusing on the most frequent species Bacillus subtilis, B. pumilus ,B. megaterium, B. amyloliquefaciens , B. licheniformis and B. sphaericus, furthermore we recapitulate the beneficial activities and mechanisms of several species and strains of the genus Paenibacillus involved in plant growth stimulation and plant disease control.

Keywords: bacillus, paenibacillus, PGPR, beneficial activities, mechanisms, growth promotion, disease control, agrobiotechnology

Procedia PDF Downloads 400

Authors: Mohammed Sani Abdulai

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Public sector budgeting, all over the world, is underpinned by some universally accepted principles of sound budget management such as budget unity, universality, annuality, and a balanced budget. These traditional principles, though fundamental, had, in recent years, been augmented by the more modern principles of budgeting within fiscal objective, alignment with medium-term strategic plans as well as the observance of such related concepts as transparency, openness and accessibility. In this paper, we have endeavored to shed light, from literature and practice, on the meaning and purposes of such fundamental budgeting principles. We have also assessed the extent to which the Government of Ghana’s budget complies with the four traditional principles of budget unity, universality, annuality, and a balanced budget and the three out of the ten modern principles of budgetary governance of Organisation for Economic Co-operation and Development (OECD). We did so by using a qualitative method of review and analysis of existing documents and the performance assessment reports on Ghana’s Public Financial Management (PFM) measured using such frameworks as the Public Expenditure and Financial Accountability (PEFA), the Open Budget Survey (OBS) and its Index (OBI), the reports and action plans of Open Government Partnership (OGP) and the Global Initiative for Fiscal Transparency (GIFT). Other performance assessment reports that were relied on included, but not limited to, the Joint Evaluation Report of PFM in Ghana, 2001-2010, and the Joint Evaluation of Budget Support to Ghana, 2005-2015. We have, through this paper, brought to the fore the lessons that could be learned on how those budgetary principles undergird the Government of Ghana’s budget formulation, execution, accounting, control, and oversight. These lessons include, but are not limited to, the need for both scholars and practitioners in the PFM space to be aware of the impact of those principles on public sector budgeting.

Keywords: annulaity, balanced budget, budget unity, budgetary principles, OECD’s principles on budgetary governance, open budget index, public expenditure and financial accountability, universality

Procedia PDF Downloads 199

Authors: M. Kharrat, G. Moreau, Z. Aboura

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The latest advances in the weaving industry, combined with increasingly sophisticated means of materials processing, have made it possible to produce complex 3D composite structures. Mainly used in aeronautics, composite materials with 3D architecture offer better mechanical properties than 2D reinforced composites. Nevertheless, these materials require a good understanding of their behavior. Because of the complexity of such materials, the damage mechanisms are multiple, and the scenario of their appearance and evolution depends on the nature of the exerted solicitations. The AE technique is a well-established tool for discriminating between the damage mechanisms. Suitable sensors are used during the mechanical test to monitor the structural health of the material. Relevant AE-features are then extracted from the recorded signals, followed by a data analysis using pattern recognition techniques. In order to better understand the damage scenarios of interlock composite materials, a multi-instrumentation was set-up in this work for tracking damage initiation and development, especially in the vicinity of the first significant damage, called macro-damage. The deployed instrumentation includes video-microscopy, Digital Image Correlation, Acoustic Emission (AE) and micro-tomography. In this study, a multi-variable AE data analysis approach was developed for the discrimination between the different signal classes representing the different emission sources during testing. An unsupervised classification technique was adopted to perform AE data clustering without a priori knowledge. The multi-instrumentation and the clustered data served to label the different signal families and to build a learning database. This latter is useful to construct a supervised classifier that can be used for automatic recognition of the AE signals. Several materials with different ingredients were tested under various solicitations in order to feed and enrich the learning database. The methodology presented in this work was useful to refine the damage threshold for the new generation materials. The damage mechanisms around this threshold were highlighted. The obtained signal classes were assigned to the different mechanisms. The isolation of a 'noise' class makes it possible to discriminate between the signals emitted by damages without resorting to spatial filtering or increasing the AE detection threshold. The approach was validated on different material configurations. For the same material and the same type of solicitation, the identified classes are reproducible and little disturbed. The supervised classifier constructed based on the learning database was able to predict the labels of the classified signals.

Keywords: acoustic emission, classifier, damage mechanisms, first damage threshold, interlock composite materials, pattern recognition

Procedia PDF Downloads 155

Authors: Saeed Mohammadirad

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During the first commitment period of the Kyoto Protocol, many developed countries were forced to restrict carbon emissions. Although Iran was one of the countries of Kyoto protocol, due to some special conditions, it was not required to restrict its carbon emissions. Flexible mechanisms were developed to assist countries responsible for reducing their carbon emissions, and regulated carbon markets were introduced. Carbon credits which are provided by organizations in countries with no responsibility to restrict their carbon emissions are traded in voluntary markets. This study focuses on how to measure and report the carbon allowances and carbon credits from accounting view point under both regulated and voluntary markets.

Keywords: carbon credits, carbon markets, accounting, flexible mechanisms

Procedia PDF Downloads 408

Authors: E. O. Aluta, C. A. Booth, D. G. Proverbs, T. Appleby

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Challenges in the effective management of potable water have attracted global attention in recent years and remain many world regions’ major priorities. Scarcity and unavailability of potable water may potentially escalate poverty, obviate democratic expression of views and militate against inter-sectoral development. These challenges contra-indicate the inherent potentials of the resource. Thus, while creation of poverty may be regarded as a broad-based problem, it is capable of reflecting life-span reduction diseases, the friction of interests manifesting in threats and warfare, the relegation of democratic principles for authoritarian definitions and Human Rights abuse. The challenges may be identified as manifestations of ineffective management of potable water resource and therefore, regarded as major problems in environmental protection. In reaction, some nations have re-examined their laws and policies, while others have developed innovative projects, which seek to ameliorate difficulties of providing sustainable potable water. The problems resonate in Nigeria, where the legal framework supporting the supply and management of potable water has been criticized as ineffective. This has impacted more on rural community members, often regarded as ‘voiceless’. At that level, the participation of non-state actors has been identified as an effective strategy, which can improve water supply. However, there are indications that there is no pragmatic application of this, resulting in over-centralization and top-down management. Thus, this study focuses on how the participatory process may enable the development of participatory water governance framework, for use in Nigeria rural communities. The Rural Advisory Board (RAB) is proposed as a governing body to promote proximal relationships, institute democratisation borne out of participation, while enabling effective accountability and information. The RAB establishes mechanisms for effectiveness, taking into consideration Transparency, Accountability and Participation (TAP), advocated as guiding principles of decision-makers. Other tools, which may be explored in achieving these are, Laws and Policies supporting the water sector, under the direction of the Ministries and Law Courts, which ensure non-violation of laws. Community norms and values, consisting of Nigerian traditional belief system, perceptions, attitude and reality (often undermined in favour of legislations), are relied on to pave the way for enforcement. While the Task Forces consist of community members with specific designation of duties, which ensure compliance and enforceability, a cross-section of community members are assigned duties. Thus, the principle of participation is pragmatically reflected. A review of the literature provided information on the potentials of the participatory process, in potable water governance. Qualitative methodology was explored by using the semi-structured interview as strategy for inquiry. The purposive sampling strategy, consisting of homogeneous, heterogeneous and criterion techniques was applied to enable sampling. The samples, sourced from diverse positions of life, were from the study area of Delta State of Nigeria, involving three local governments of Oshimili South, Uvwie and Warri South. From the findings, there are indications that the application of the participatory process is inhered with empowerment of the rural community members to make legitimate demands for TAP. This includes the obviation of mono-decision making for the supply and management of potable water. This is capable of restructuring the top-down management to a top-down/bottom-up system.

Keywords: participation, participatory process, participatory water governance, rural advisory board

Procedia PDF Downloads 386

Authors: Gayane Vardanyan, Gaia Narciso, Battista Severgnini

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This paper investigates the long-run impact of the Great Irish Famine on emigration from Ireland at the turn of the twentieth century. To do it we combine the 1901 and the 1911 Irish Census data sets with the Ellis Island Administrative Records on Irish migrants to the United States. We find that the migrants were more likely to be Catholic, literate, unmarried, young and Gaelic speaking compared to the ones that stay. Running individual level specifications, our preliminary findings suggest that being born in a place where the Famine was more severe increases the probability of becoming a migrant in the long-run. We also intend to explore the mechanisms through which this impact occurs.

Keywords: Great Famine, mass migration, long-run impact, mechanisms

Procedia PDF Downloads 238