Search results for: budget transparency

Authors: Bouneua Khamphilavanh, Toshihiko Masui

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The penetration of EV (electric vehicle) technology in Lao road transportation, in this study, was analyzed by using the AIM/CGE [Laos] model. The computable general equilibrium (CGE) model was developed by the Asia-Pacific Integrated Model (AIM) team. In line with the increase of the number of road vehicles, the energy demand in the transport sector has been gradually increased which resulted in a large amount of budget spent for importing fossil fuels during the last decade, and a high carbon dioxide emission from the transport sector, hence the aim of this research is to analyze the impact of EVs penetration on economic and CO₂ emission in short-term, middle-term, and long-term. By the year 2050, the expected gross domestic product (GDP) value, due to Laos will spend more budget for importing the EV, will be gradually lost up to one percent. The cumulative CO₂ emission from 2020 to 2050 in BAU case will be 12,000 GgCO₂eq, and those in the EV mitigation case will be 9,300 GgCO₂eq, which accounting for likely 77% cumulative CO₂ emission reduction in the road transport sector by introducing the EV technology.

Keywords: GDP, CO₂ mitigation, CGE model, EV technology, transport

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Authors: Daekook Kang, Wooseok Jang, Jeonghwan Jeon

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As Korea government has expanded the budget for the national research and development business, the need for the installation of institute taking a role of deliberation, coordination, and operation of research development business and its budget has been increased continuously. In response to the demands of the times, recently, the National Science & Technology Council (NSTC) was installed. However, to achieve a creative economy more efficiently, the fundamental introspection on the current state of the national administration system of science and technology in Korea should be needed. Accordingly, this study, firstly, analyzes the function and organizational structure of NSTC in Korea. Then, this study investigates the current state of the National Science and Technology Council in main world countries. Lastly, this study derives some implications based on the comparison analysis of the current state of the National Science and Technology Council between Korea and these countries. The present study will help in finding the way for the advancement of the NSTC in Korea.

Keywords: Comparison Analysis of Science & Technology Council (NSTC), CSTP, National Science & Technology Council in Korea, operating system of NSTC

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Authors: Peter Oyelere, Fernando Zanella

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Corporate governance is one of the most discussed and researched issues in recent times in countries around the world, with different countries developing and adopting different governance structures, models and mechanisms. While the Codes of corporate governance have been weaved into the regulatory fabrics of most countries, it is equally critically important that their mechanisms, procedures and practices be transparent, and be transparently communicated to all stakeholders. The Internet can be a very useful and cost-effective tool for the timely and voluntary communication of corporate governance matters to stakeholders. The current paper details the results of an investigation on the extent of which companies listed in the UAE are using the Internet for communicating corporate governance issues, matters and procedures. We surveyed the websites of companies listed on the two UAE Stock Exchanges – the Abu Dhabi Stock Exchange (ADX) and the Dubai Financial Market (DFM) – to find out their level and nature of usage of the Internet for corporate governance disclosures. Regulatory and policy implications of the results of our investigation, as well as other areas for further studies, are also presented in the paper.

Keywords: corporate governance, internet financial reporting, regulation, transparency, United Arab Emirates

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Authors: Varsha Rainson

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Artificial intelligence (AI) has great potential and can be used as a powerful tool of application in various domains and sectors. But with the application of AI, there comes a wide spectrum of concerns around bias, accountability, transparency, and privacy. Hence, there is a need for responsible AI, which can uphold ethical and accountable practices to ensure that things are transparent and fair. The paper is a combination of AI and cultural heritage preservation, with a greater focus on India because of the rich cultural legacy that it holds. India’s cultural heritage in itself contributes to its identity and the economy. In this paper, along with discussing the impact culture holds on the Indian economy, we will discuss the threats that the cultural heritage is exposed to due to pollution, climate change and urbanization. Furthermore, the paper reviews some of the exciting applications of AI in cultural heritage preservation, such as 3-D scanning, photogrammetry, and other techniques which have led to the reconstruction of cultural artifacts and sites. The paper eventually moves into the potential risks and challenges that AI poses in cultural heritage preservation. These include ethical, legal, and social issues which are to be addressed by organizations and government authorities. Overall, the paper strongly argues the need for responsible AI and the important role it can play in preserving India’s cultural heritage while holding importance to value and diversity.

Keywords: responsible AI, cultural heritage, artificial intelligence, biases, transparency

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Authors: Toni Maristela C. Estabillo, Michaela V. Matienzo, Mikaela L. Sabangan, Rosette M. Tienzo, Justine L. Bahinting

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This study is about blind watermarking on images with different categories and properties using two algorithms namely, Discrete Wavelet Transform and Patchwork Algorithm. A program is created to perform watermark embedding, extraction and evaluation. The evaluation is based on three watermarking criteria namely: image quality degradation, perceptual transparency and security. Image quality is measured by comparing the original properties with the processed one. Perceptual transparency is measured by a visual inspection on a survey. Security is measured by implementing geometrical and non-geometrical attacks through a pass or fail testing. Values used to measure the following criteria are mostly based on Mean Squared Error (MSE) and Peak Signal to Noise Ratio (PSNR). The results are based on statistical methods used to interpret and collect data such as averaging, z Test and survey. The study concluded that the combined DWT and Patchwork algorithms were less efficient and less capable of watermarking than DWT algorithm only.

Keywords: blind watermarking, discrete wavelet transform algorithm, patchwork algorithm, digital watermark

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Authors: Seyed Ali Mohammadiborna, Mehdi Ravanshadnia

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Project delays usually detrimentally affect perceptions of project success and can in some instances, result in increased costs and other time-related damages to project stakeholders. One of the realities in the national infrastructure projects is that since the primary stakeholders are state-affiliated, the delay factors of the projects have not been seriously taken into account despite the importance of on-time completion of projects. Project postponement has different economic and social consequences and leads to the technical and economic infeasibility of the infrastructure projects in the form of reduced productivity and exploitation capacity. The present study aimed at investigating delay factors of Iranian national infrastructure projects according to regulatory reports of the Plan and Budget Organization (BPO) of Iran. The present study scrutinized the influence of each of the factors that caused delays in national Iranian infrastructure projects according to the supervision reports of the planning and budget organization in 8 years. For this purpose, the study analyzed the information regarding the impact of 12 key delay factors causing delays in average 4867 projects per year in all provinces. The said factors were classified into the three groups of executive, credit, and financial and environmental-procurement factors.

Keywords: delays, infrastructure, projects, regulatory

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Authors: Camila Penido Gomes

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Over the past decade, an emerging body of research has been pointing to artificial intelligence´s great potential to improve the use of open data, increase transparency and curb corruption in the public sector. Nonetheless, studies on this subject are scant and usually lack evidence to validate AI-based technologies´ effectiveness in addressing corruption, especially in developing countries. Aiming to fill this void in the literature, this paper sets out to examine how AI has been deployed by civil society to improve the use of open data and prevent congresspeople from misusing public resources in Brazil. Building on the current debates and carrying out a systematic literature review and extensive document analyses, this research reveals that AI should not be deployed as one silver bullet to fight corruption. Instead, this technology is more powerful when adopted by a multidisciplinary team as a civic tool in conjunction with other strategies. This study makes considerable contributions, bringing to the forefront discussion a more accurate understanding of the factors that play a decisive role in the successful implementation of AI-based technologies in anti-corruption efforts.

Keywords: artificial intelligence, civil society organization, corruption, open data, transparency

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Authors: Medya Fathi

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When public transportation projects were delivered through design-bid-build and later design-build, governments found a serious issue: inadequate funding. With population growth, governments began to develop new arrangements in which the private sectors were involved to cut the financial burden. This arrangement, known as Public-Private Partnership (PPP), has its own risks; however, performance outputs can motivate or discourage its use. On top of such output's list are time and budget, which can be affected by the type of project delivery methods. Project completion within or ahead of schedule as well as within or under budget is among any owner’s objectives. With a higher application of PPP in the highway industry in the US and insufficient PPP research, the current study addresses the schedule and cost performance of PPP highway projects and determines which one outperforms the other. To meet this objective, after collecting performance data of all PPP projects, schedule growth and cost growth are calculated, and finally, statistical analysis is conducted to evaluate the PPP performance. The results and conclusions will be provided. This study can assist practitioners in applying PPP for transportation projects by showing its ability to save time and/or cost.

Keywords: cost, delivery method, highway, public-private partnership, schedule, transportation

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Authors: Karimullah Karim, Shahrul Anuar, T. Dauda

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Swarm of research on monkey behavior exists, but were concerned with an aspect of molecular study in support of human primate and non-human primates. Many researchers take an interest in the study of Primates and their environment for the reason that they are intimately connected to humans in terms of human social behaviors. In this context, a study of the activity budget of monkeys was conducted in three states of Peninsular Malaysia. The chi-square test was served to analysis the behaviors and their variances in different study areas, effects of seasonal variation on behaviors, time differences in behaviors and habituated and non-habituated behaviors of monkeys. In consequent the behavior of moving (17%) was found higher followed by climbing (15%), eating (13%), and other social behaviors. All the behavior categories were found significant at p<0.05. The most common behavior of the monkeys in conclusion has been found associated with the restiveness of the animal and that their colony size is not rigid as it depends also on some other factors. This study can therefore serve as a starting point for the understanding of comparative behaviors of monkey in general and the study of the monkey behavior is thus recommended to be expanded to cover more study areas as well as species than in the present work.

Keywords: activity budget, Peninsular Malaysia, monkeys colony, behaviour

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Authors: Omid Amini

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Nowadays, technology plays the most important role in the life of human beings because people use technology to share data and to communicate with each other, but the challenge is the security of this data. For instance, as more people turn to technology in the world, more data is generated, and more hackers try to steal or infiltrate data. In addition, the data is under the control of the central authority, which can trigger the challenge of losing information and changing information; this can create widespread anxiety for different people in different communities. In this paper, we sought to investigate Blockchain technology that can guarantee information security and eliminate the challenge of central authority access to information. Now a day, people are suffering from the current voting system. This means that the lack of transparency in the voting system is a big problem for society and the government in most countries, but blockchain technology can be the best alternative to the previous voting system methods because it removes the most important challenge for voting. According to the results, this research can be a good start to getting acquainted with this new technology, especially on the security part and familiarity with how to use a voting system based on blockchain in the world. At the end of this research, it is concluded that the use of blockchain technology can solve the major security problem and lead to a secure and transparent election.

Keywords: blockchain, technology, security, information, voting system, transparency

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Authors: Ana Cristina A. P. Carvalho, Solange Teles Da Silva

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In April, 174 countries signed the Paris Agreement, a multilateral agreement on climate change which deals with greenhouse gas emissions, mitigation, adaptation, finance, access to information, transparency, among other subjects related to the environment. Since then, Parties shall cooperate in taking measures, as appropriate, to enhance climate change education, training, public awareness, public participation and public access to information, recognizing the importance of these steps with respect to enhancing actions under this Agreement. This paper aims to analyze the consequences of this new rule in terms of the implementation of the Agreement, collecting data from Brazilian and Canadian legislations in order to identify if these countries have rules complying with the Treaty, the steps that have been already taken and if they could be used as examples for other countries. The analysis will take into consideration the different kinds of climate change information, means of transparency, reliability of the data and how to spread the information. The methodology comprehends a comparative legal research based on both the Paris Agreement and domestic laws of Brazil and Canada, as well as on doctrine and Court decisions. The findings can contribute to the implementation of the Paris Agreement through compliance with this Treaty at countries’ domestic and policy level.

Keywords: climate change information, domestic legislation, Paris Agreement, public policy

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Authors: Itulelo Matiyabu Imaja, Patrick Ndayizigamiye, Manoj Maharaj

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There are many catalysts of corruption. These include amongst others, lack of effective control measures to deter or detect corrupt behaviour. Literature suggests that ICT could assist in curbing corruption through the implementation of automated systems, citizens engagement through e-government and online media to name a few. In the Democratic Republic of Congo, lack of transparency and accountability in public funds collection and allocation contribute to corruption in funds mismanagement. Using the accountability theory and available literature, this paper analyses how Democratic Republic of Congo (DRC) institutions could be strengthened through ICT in order to deter instances of corruption. Findings reveal that DRC lacks reliable control, monitoring and evaluation mechanisms that could identify potentially corrupt behavior. In addition, citizens and civil society organizations who are meant to hold the institutions accountable are not given secure platform to express their views and potentially flag any corrupt behavior. Hence, the paper presents a preliminary conceptual framework that depicts how ICT could be used to strengthen current institutions to potentially deter corrupt behavior in public funds management in Congo.

Keywords: corruption, ICT adoption, transparency, DR Congo

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Authors: Tonga Agadi Danladi, Ajao Wasiu Bamidele, Terdue Dyeko

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Recent advancement in microwave communications technologies especially in telecommunications and broadcasting have resulted in congestion on the frequencies below 10GHz. This has forced microwave designers to look for high frequencies. Unfortunately for frequencies greater than 10GHz rain becomes one of the main factors of attenuation in signal strength. At frequencies from 10GHz upwards, rain drop sizes leads to outages that compromises the availability and quality of service this making it a critical factor in satellite link budget design. Rain rate and rain attenuation predictions are vital steps to be considered when designing microwave satellite communication link operating at Ku-band frequencies (112-18GHz). Unreliable rain rates data in the tropical regions of the world like Nigeria from radio communication group of the international Telecommunication Union (ITU-R) makes it difficult for microwave engineers to determine a realistic rain margin that needs to be accommodated in satellite link budget design in such region. This work presents an empirical tool for predicting the amount of signal due to rain on DBS signal operating at the Ku-band.

Keywords: attenuation, Ku-Band, microwave communication, rain rates

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Authors: M. S. Aparna, Pushparaj Shetty D.

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Nowadays social networking sites have become so popular that the producers or the sellers look for these sites as one of the best options to target the right audience to market their products. There are several tools available to monitor or analyze the social networks. Our task is to identify the right community web pages and find out the behavior analysis of the members by using these tools and formulate an appropriate strategy to market the products or services to achieve the set goals. The advertising becomes more effective when the information of the product/ services come from a known source. The strategy explores great buying influence in the audience on referral marketing. Our methodology proceeds with critical budget analysis and promotes viral influence propagation. In this context, we encompass the vital bits of budget evaluation such as the number of optimal seed nodes or primary influential users activated onset, an estimate coverage spread of nodes and maximum influence propagating distance from an initial seed to an end node. Our proposal for Buyer Prediction mathematical model arises from the urge to perform complex analysis when the probability density estimates of reliable factors are not known or difficult to calculate. Order Statistics and Buyer Prediction mapping function guarantee the selection of optimal influential users at each level. We exercise an efficient tactics of practicing community pages and user behavior to determine the product enthusiasts on social networks. Our approach is promising and should be an elementary choice when there is little or no prior knowledge on the distribution of potential buyers on social networks. In this strategy, product news propagates to influential users on or surrounding networks. By applying the same technique, a user can search friends who are capable to advise better or give referrals, if a product interests him.

Keywords: viral marketing, social network analysis, community web pages, buyer prediction, influence propagation, budget constraints

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Authors: A. Farhad Sadri, B. Ali Farhadi, C. Nasim Shalamzari

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Waste management is a principle of urban and environmental governance. Waste management in Tehran metropolitan requires good strategies for better governance. Using of good urban governance principles together with eight main indexes can be an appropriate base for this aim. One of the reasonable tools in this field is usage of SWOT methods which provides possibility of comparing the opportunities, threats, weaknesses, and strengths by using IFE and EFE matrixes. The results of the above matrixes, respectively 2.533 and 2.403, show that management system of Tehran metropolitan wastes has performed weak regarding to internal factors and has not have good performance regarding using the opportunities and dealing with threats. In this research, prioritizing and describing the real value of each 24 strategies in waste management in Tehran metropolitan have been surveyed considering good governance derived from Quantitative Strategic Planning Management (QSPM) by using Kolomogrof-Smirnoff by 1.549 and significance level of 0.073 in order to define normalization of final values and all of the strategies utilities and Variance Analysis of ANOVA has been calculated for all SWOT strategies. Duncan’s test results regarding four WT, ST, WO, and SO strategies show no significant difference. In addition to mean comparison by Duncan method in this research, LSD (Lowest Significant Difference test) has been used by probability of 5% and finally, 7 strategies and final model of Tehran metropolitan waste management strategy have been defined. Increasing the confidence of people with transparency of budget, developing and improving the legal structure (rule-oriented and law governance, more responsibility about requirements of private sectors, increasing recycling rates and real effective participation of people and NGOs to improve waste management (contribution) and etc, are main available strategies which have been achieved based on good urban governance management principles.

Keywords: waste, strategy, environmental management, urban good governance, SWOT

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Authors: Heba Abdelmotaal

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This paper explores the impact of the extent of a company's environmental, social, and governance (ESG) disclosure on credit rating and capital structure. The analysis is based on a sample of 202 firms from the 350 FTSE firms over the period of 2008-2013. ESG disclosure score is measured using Proprietary Bloomberg score based on the extent of a company's Environmental, Social, and Governance (ESG) disclosure. The credit rating is measured by The QuiScore, which is a measure of the likelihood that a company will become bankrupt in the twelve months following the date of calculation. The Capital Structure is measured by long term debt ratio. Two hypotheses are test using panel data regression. The results suggested that the higher degree of ESG disclosure leads to better credit rating. There is significant negative relationship between ESG disclosure and the long term debit percentage. The paper includes implications for the transparency which is resulting of the ESG disclosure could support the Monitoring Function. The monitoring role of disclosure is the increasing in the transparency of the credit rating agencies, also it could affect on managers’ actions. This study provides empirical evidence on the material of ESG disclosure on credit ratings changes and the firms’ capital decision making.

Keywords: capital structure, credit rating agencies, ESG disclosure, panel data regression

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Authors: Abhilasha Mishra, Neha Bhatt

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Super-hydrophobicity is an effect in which a surface roughness and chemical composition are combined to produce unusual water and dust repellent surface. The super-hydrophobic surface is widely used in many applications such as windshields of the automobile, aircraft, lens, solar cells, roofing, boat hull, paints, etc. Four coating solutions were prepared by varying compositions of 1,1,1,3,3,3 hexametyldisilazane (HDMS) and tetraethylorthosilicate (TEOS) sol. These solutions were coated on glass slides by a spin coating method and etched at a high temperature ranging 250 -350 oC. All the coatings were studied for its different properties like water repellent, anti-dust, and transparency and contact angle measurements. Stability of coatings was also studied with respect to temperature, external environment, and pH. It was found that all coatings impart a significant super-hydrophobicity on a glass surface with contact angle ranging from 156o to 162o and have good stability in the external environment. The results of the different coatings were observed and compared with each other. On increasing layers of coatings the super-hydrophobicity and anti-dust properties increases but after 3 coatings the transparency of coating starts decreasing.

Keywords: super-hydrophobic, contact angle, coating, anti-dust

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Authors: Mouustafa A. Fadel, Ahmed Bani Hammad, Faisal Al Hosany, Osama Iwaimer

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Covering materials of greenhouses is the most governing component of the construction which controls two major parameters the amount of light and heat diffused from the surrounding environment into the internal space. In hot areas, balancing between inside and outside the greenhouse consumes most of the energy spent in production systems. In this research, a special testing apparatus was fabricated to simulate the structure of the greenhouse provided with a 400W full spectrum light. Tests were carried out to investigate the effectiveness of different commercial covering material in light and heat diffusion. Twenty one combinations of Fiberglass, Polyethylene, Polycarbonate, Plexiglass and Agril (PP nonwoven fabric) were tested. It was concluded that Plexiglass was the highest in light transparency of 87.4% where the lowest was 33% and 86.8% for Polycarbonate sheets. The enthalpy of the air moving through the testing rig was calculated according to air temperature differences between inlet and outlet openings. The highest enthalpy value was for one layer of Fiberglass and it was 0.81 kj/kg air while it was for both Plexiglass and blocked Fiberglass with a value of 0.5 kj/kg air. It is concluded that, although Plexiglass has high level of transparency which is indeed very helpful under low levels of solar flux, it is not recommended under hot arid conditions where solar flux is available most of the year. On the other hand, it might be a disadvantage to use Plixeglass specially in summer where it helps to accumulate more heat inside the greenhouse.

Keywords: greenhouse, covering materials, aridlands, environmental control

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Authors: Mohammad Lemar Zalmai, Osman Hurol Turkakin, Cemil Akcay, Ekrem Manisali

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Most of the construction projects are exposed to time and cost overruns due to various factors and this is a major problem. As a solution to this, the Earned Value Management (EVM) method is considered. EVM is a powerful and well-known method used in monitoring and controlling the project. EVM is a technique that project managers use to track the performance of their project against project baselines. EVM gives an early indication that either project is delayed or not, and the project is either over budget or under budget at any particular day by tracking it. Thus, it helps to improve the management control system of a construction project, to detect and control the problems in potential risk areas and to suggest the importance and purpose of monitoring the construction work. This paper explains the main parameters of the EVM system involved in the calculation of time and cost for construction projects. In this study, the project management software Primavera P6 is used to deals with the project monitoring process of a seven-storeyed (G+6) faculty building whose construction is in progress at Istanbul, Turkey. A comparison between the planned progress of construction activities and actual progress is performed, and the analysis results are interpreted. This case study justifies the benefits of using EVM for project cash flow analysis and forecasting.

Keywords: earned value management (EVM), construction cost management, construction planning, primavera P6, project management, project scheduling

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Authors: Esabelle Lo Yan Yam, Pheak Chhoun, Sovannary Tuot, Emily Lancsar, Siyan Yi

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Persons living with HIV (PLHIV) need lifelong antiretroviral treatment (ART) to keep their viral load suppressed to an undetectable level, maintain a healthy immune system, and reduce the risk of transmitting HIV to others. However, many factors affect PLHIV's adherence to ART, including access to antiretrovirals (ARV), stigma, lack of social support, and the burden of seeking lifelong care. Community-based care has been shown to be instrumental in the experience of PLHIV in many countries, including Cambodia. In this study based in Cambodia, a community-based ART delivery (CAD) intervention involving community action workers (CAWs) who are PLHIVs was introduced. These workers collect pre-packaged ARVs from the ART clinics and dispense them to PLHIVs in the communities. The quasi-experimental study involved approximately 2000 stable PLHIV in the intervention arm and another 2000 PLHIV in the control arm (receiving usual care). A cost-effectiveness analysis is currently conducted to complement the clinical effectiveness of the CAD intervention on the care continuum and treatment outcomes for stable PLHIV, as well as the operational effectiveness in increasing the efficiency of the ART clinics and the health system. The analysis will consider health system and societal perspectives based on primary outcomes, including retention in care, viral load suppression, and adherence to ART. Additionally, a consultation with the National Centre for HIV/AIDS, Dermatology, and STD under the Cambodia Ministry of Health will be done to discuss the conduct of a budget impact analysis that can quantify the financial impact on the government's budget when adopting the CAD intervention at the provincial and national levels. The budget impact analysis will take into consideration various scaling-up scenarios for the interventions in the country. The research will assess the cost-effectiveness of the CAD intervention to support national stakeholders in Cambodia to make an informed decision on the adoption and scaling up of the intervention in Cambodia. The results are currently being analyzed and will be available at the time of the conference.

Keywords: Cambodia, community intervention, economic evaluation, global health, HIV/AIDs, implementation research

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Authors: Ali Babaei

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There is a worldwide growing tendency toward construction of infrastructures with the possibility of private sector participation instead of free exploitation of public infrastructures. The construction and development of roads through private sector participation is performed by different countries because of appropriate results and benefits such as compensation of public budget deficit in road construction and maintenance and responding to traffic growth (demand). Toll is the most definite form of budget provision in road development. There are two issues in the toll rate assignment: A. costing of transport, B. Cost allocation and distribution of cost between different types of vehicles as each vehicle pay its own share. There can be different goals in toll collection and its extent is variable according to the strategy of toll collection. Costing principles in different countries are based on inclusion of the whole transport and not peculiar to the toll roads. For example, fuel tax policy functions where the road network users pay transportation cost (not just users of toll road). Whereas transportation infrastructures in Iran are free, these methods are not applicable. In Iran, different toll freeways have built by public investment and government provides participation in the road construction through encouragement of financial institutions. In this paper, the existing policies about the toll roads are studied and then the appropriate method of costing and cost allocation to different vehicles is introduced.

Keywords: toll allocation, road pricing, transportation, financial and industrial systems

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Authors: M. Vlahovic

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This paper presents a model of public finances, which combines three concepts: participatory budgeting, crowdfunding and blockchain technology. Participatory budgeting is defined as a process in which community members decide how to spend a part of community’s budget. Crowdfunding is a practice of funding a project by collecting small monetary contributions from a large number of people via an Internet platform. Blockchain technology is a distributed ledger that enables efficient and reliable transactions that are secure and transparent. In this hypothetical model, the government or authorities on local/regional level would set up a platform where they would propose public projects to citizens. Citizens would browse through projects and support or vote for those which they consider justified and necessary. In return, they would be entitled to a tax relief in the amount of their monetary contribution. Since the blockchain technology enables tracking of transactions, it can be used to mitigate corruption, money laundering and lack of transparency in public finances. Models of its application have already been created for e-voting, health records or land registries. By presenting a model of application of blockchain technology in public finances, this paper takes into consideration the potential of blockchain technology to disrupt governments and make processes more democratic, secure, transparent and efficient. The framework for this paper consists of multiple streams of research, including key concepts of direct democracy, public finance (especially the voluntary theory of public finance), information and communication technology, especially blockchain technology and crowdfunding. The framework defines rules of the game, basic conditions for the implementation of the model, benefits, potential problems and development perspectives. As an oversimplified map of a new form of public finances, the proposed model identifies primary factors, that influence the possibility of implementation of the model, and that could be tracked, measured and controlled in case of experimentation with the model.

Keywords: blockchain technology, distributed ledger, participatory budgeting, crowdfunding, direct democracy, internet platform, e-government, public finance

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Authors: Mahera Abdulrahman, Satish Chandrasekhar Nair

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Growing demand for human health research in the United Arab Emirates (UAE) has prompted the need to develop a robust research ethics oversight, particularly given the large unskilled-worker immigrant population and the elderly citizens utilizing health services. Examination of the structure, function, practices and outcomes of the human research ethics committees (HREC) was conducted using two survey instruments, reliable and validated. Results indicate that in the absence of a national ethics regulatory body, the individual emirate’s governed 21 HRECs covering health facilities and academic institutions in the UAE. Among the HRECs, 86% followed International Council for Harmonization-Good Clinical Practice guidelines, 57% have been in operation for more than five years, 81% reviewed proposals within eight weeks, 48% reviewed for clinical and scientific merit apart from ethics, and 43% handled more than 50 research proposals per year. However, researcher recognition, funding transparency, adverse event reporting systems were widespread in less than one-third of all HRECs. Surprisingly, intellectual property right was not included as a research output. Research was incorporated into the vision and mission statements of many (62%) organizations and, mechanisms such as research publications, collaborations, and recognitions were employed as key performance indicators to measure research output. In spite, resources to generate research output such as dedicated budget (19%), support staff (19%) and continuous training and mentoring program for medical residents and HREC members were somehow lacking. HREC structure and operations in the UAE are similar to other regions of the world, resources allocation for efficient, quality monitoring, continuous training, and the creation of a clinical research network are needed to strengthen the clinical research enterprise to scale up for the future. It is anticipated that the results of this study will benefit investigators, regulators, pharmaceutical sponsors and the policy makers in the region.

Keywords: institutional review board, ethics committee, human research ethics, United Arab Emirates (UAE)

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Authors: K. W. A. M. Kokila, Matsui Kenichi

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Sri Lanka’s disaster management policy aims to protect lives and developments in disaster affected areas by effectively using resources for disaster risk reduction, emergency management, and community awareness. However, funding for these action programs has posed a serious challenge to the country’s economy. This paper examines the extent to which private-public partnerships (PPPs) can facilitate and expedite disaster management works. In particular, it discusses the results of the questionnaire survey among policymakers, government administrators, NGOs, and private businesses. This questionnaire was conducted in 2017. All respondents were selected based on their experience in PPP projects in the past. The survey focused on clarifying the effectiveness of past PPP projects as well as their efficiency and transparency. The respondents also provided their own opinions and suggestions to improve the future PPP projects in Sri Lanka. The questionnaire was distributed to fifteen persons. The results show that almost all respondents think that PPP projects are beneficial and important for future disaster risk management in Sri Lanka. The respondents, however, showed some reservation about effectiveness and transparency of the PPP process. This paper also discusses the results on the respondents’ perceptions about their capacity regarding human resources and management. This paper, overall, sheds light on technological, financial and human resource management practices in developed countries as well as policy and legislation provisions regarding PPP projects.

Keywords: disaster management, policy, private public partnership, projects

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Authors: Adnan Z. Mkhelif

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Grammatical collocations (GCs) are word combinations containing a preposition or a grammatical structure, such as an infinitive (e.g. smile at, interested in, easy to learn, etc.). Such collocations tend to be difficult for Iraqi EFL university students (IUS) to master. To help address this problem, it is important to identify the factors causing it. This study aims at investigating the effects of L2 proficiency, frequency of GCs and their transparency on IUSs’ productive knowledge of GCs. The study involves 112 undergraduate participants with different proficiency levels, learning English in formal contexts in Iraq. The data collection instruments include (but not limited to) a productive knowledge test (designed by the researcher using the British National Corpus (BNC)), as well as the grammar part of the Oxford Placement Test (OPT). The study findings have shown that all the above-mentioned factors have significant effects on IUSs’ productive knowledge of GCs. In addition to establishing evidence of which factors of L2 learning might be relevant to learning GCs, it is hoped that the findings of the present study will contribute to more effective methods of teaching that can better address and help overcome the problems IUSs encounter in learning GCs. The study is thus hoped to have significant theoretical and pedagogical implications for researchers, syllabus designers as well as teachers of English as a foreign/second language.

Keywords: corpus linguistics, frequency, grammatical collocations, L2 vocabulary learning, productive knowledge, proficiency, transparency

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

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

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

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Authors: Kyonghoon Kim, Wonyoung Park, Taeil Park

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In 1994, Korea experienced a national tragedy of Seongsu Bridge collapse. The accident was severe enough to alert governmental officers to the problem of existing management policy for national infrastructures. As a result, government legislated the ‘Guidelines for the safety inspection and test of infrastructure’ which have been utilized as the primary tool to make decision for the maintenance and rehabilitation of infrastructure for last twenty years. Although it is clear that the guideline established a basics how to evaluate and manage the condition of infrastructures in systematic manner, it is equally clear that the guideline needs improvements in order to obtain reasonable investment decisions for budget allocation. Because its inspection and evaluation procedures mainly focused on the structural condition of infrastructures, it was hard to make decision when the infrastructures were in same level of structural condition. In addition, it did not properly reflect various aspects of infrastructures such as performance, public demand, capacity, etc., which were more valuable to public. Regardless of the importance, these factors were commonly neglected in governmental decision-making process, because there factors were somewhat subjective and difficult to quantify in rational manner. Thus, this study proposes a framework to properly evaluate the serviceability indicators using AHP and Fuzzy approach. The framework is expected to assist governmental agency in establishing effective investment strategies for budget planning.

Keywords: infrastructure, evaluation, serviceability, fuzzy

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Authors: Efrizal, Ferdiansyah, Noorlailie Soewarno, Bambang Tjahjadi

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Tax revenue plays an important role in the State Budget of the Government of Indonesia (GOI). The GOI keeps raising tax revenue portion of the Budget from year to year. The low tax ratio of 11 percent in Indonesia shows a big opportunity to collect taxes in the future. The Directorate General of Taxation (DGT) is the institution mandated by the Law to collect tax revenue. This is a case study using quantitative and qualitative approaches. This study introduces contingent factors of taxpayers’ compliance as the mediating variable and internal business process as the independent variable. This study aims to empirically test the contingency theory, especially the mediating effect of taxpayers’ compliance on internal business process-tax revenue relationship. Internal business processes of the DGT include servicing, counseling, expanding, supervising, inspecting, and enforcing. The secondary data of 31 regional offices representing 293 tax offices in Indonesia was collected and analyzed using Partial Least Square. The result showed the following: (1) internal business process affected tax revenue; (2) taxpayers’ compliance did not mediate internal business processes - tax revenue relationship, and (3) taxpayers’ compliance affected tax revenue. In-depth interviews revealed that the DGT needs to make more innovations in business processes in the future.

Keywords: innovations, internal business process, taxpayers’ compliance, tax revenue

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Authors: Oliver Fuo

Abstract:

One of the central features of post-apartheid constitutional reform was the establishment of local government as a distinct sphere of government in the Constitution of the Republic of South Africa, 1996. Local government, constituted by about 279 wall-to-wall municipalities, have legislative and executive powers vested in democratically elected municipal councils to govern areas within their jurisdiction subject only to limits imposed by the Constitution. In addition, unlike the past where municipalities merely played a service delivery role, they are now mandated to realise an expanded developmental mandate – pursue social justice and sustainable development; contribute, together with national and provincial government, to the realisation of socio-economic rights entrenched in the Bill of Rights; and facilitate public participation in local governance. In order to finance their developmental programmes, municipalities receive equitable allocations from national government and have legal powers to generate additional finances by charging rates on property and imposing surcharges on services provided. In addition to its general obligation to foster public participation in local governance, the law requires municipalities to facilitate public participation in their budgeting processes. This requirement is generally consistent with recent trends in local government democratic reforms which call for inclusive budget planning and implementation whereby citizens, civil society and NGOs participate in the allocation of resources. This trend is best captured in the concept of participatory budgeting. This paper specifically analyses the legal and policy framework for participatory budgeting at the local government level in South Africa. Using Borbet South Africa (Pty) Ltd and Others v Nelson Mandela Bay Municipality 2014 (5) SA 256 (ECP) as an example, this paper argues that the legal framework for participatory budgeting creates an illusory right for citizens to participate in municipal budgeting processes. This challenge is further compounded by the barrenness of the jurisprudence of courts that interpret the obligation of municipalities in this regard. It is submitted that the wording of s 27(4) of the Municipal Finance Management Act (MFMA) 53 of 2003 - which expressly stipulates that non-compliance by a municipality with a provision relating to the budget process or a provision in any legislation relating to the approval of a budget-related policy, does not affect the validity of an annual or adjustments budget – is problematic as it seems to trivialise the obligation to facilitate public participation in budgeting processes. It is submitted that where this provision is abused by municipal officials, this could lead to the sidelining of the real interests of communities in local budgets. This research is based on a critical and integrated review of primary and secondary sources of law.

Keywords: courts and jurisprudence, local government law, participatory budgeting, South Africa

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Authors: Ximena Rincon Castellanos

Abstract:

The research target was analyzed the education public policy of Colombia according to the content of the right to education. One problematic element of that content is the principle of progressive implementation of economic, social and cultural rights. The research included a complete study of public documents and other papers; as well as, one focus group with former combatants in a city where is located one of some 'hogares de paz', which hosts these people after leaving the illegal group. This paper presents a critical approach to the public policy strategies to guarantee education to former combatants and its tension with the right to a progressive implementation. Firstly, education is understood as a technology level without considering higher education. Former combatant attends to SENA and private institutions, which offer technology education and it is counted by the Colombian Government as higher education. Therefore, statistics report a high level of attendance of excombatant to that education level, but actually, they do not expect to study a university carrier. Secondly, the budget approved has been invested in private institutions, despite public institutions are able to include this population and they need more money to strengthen the public offer, which has been considered as a better strategy to ensure education as a human right but not a good, by the special rapporteur on the right to education. As a consequence, the progressive implementation should be a guide to change and improve current strategies, invest the budget available into the public system of education in order to give former combatants the chance to access to universities.

Keywords: higher education, progressive implementation, public service, private offering and technology education

Procedia PDF Downloads 154