Search results for: international political economy
6133 The Impact of Right to Repair Initiatives on Environmental and Financial Performance in European Consumer Electronics Firms: An Econometric Analysis
Authors: Daniel Stabler, Anne-Laure Mention, Henri Hakala, Ahmad Alaassar
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In Europe, 2.2 billion tons of waste annually generate severe environmental damage and economic burdens, and negatively impact human health. A stark illustration of the problem is found within the consumer electronics industry, which reflects one of the most complex global waste streams. Of the 5.3 billion globally discarded mobile phones in 2022, only 17% were properly recycled. To address these pressing issues, Europe has made significant strides in developing waste management strategies, Circular Economy initiatives, and Right to Repair policies. These endeavors aim to make product repair and maintenance more accessible, extend product lifespans, reduce waste, and promote sustainable resource use. European countries have introduced Right to Repair policies, often in conjunction with extended producer responsibility legislation, repair subsidies, and consumer repair indices, to varying degrees of regulatory rigor. Changing societal trends emphasizing sustainability and environmental responsibility have driven consumer demand for more sustainable and repairable products, benefiting repair-focused consumer electronics businesses. In academic research, much of the literature in Management studies has examined the European Circular Economy and the Right to Repair from firm-level perspectives. These studies frequently employ a business-model lens, emphasizing innovation and strategy frameworks. However, this study takes an institutional perspective, aiming to understand the adoption of Circular Economy and repair-focused business models within the European consumer electronics market. The concepts of the Circular Economy and the Right to Repair align with institutionalism as they reflect evolving societal norms favoring sustainability and consumer empowerment. Regulatory institutions play a pivotal role in shaping and enforcing these concepts through legislation, influencing the behavior of businesses and individuals. Compliance and enforcement mechanisms are essential for their success, compelling actors to adopt sustainable practices and consider product life extension. Over time, these mechanisms create a path for more sustainable choices, underscoring the influence of institutions and societal values on behavior and decision-making. Institutionalism, particularly 'neo-institutionalism,' provides valuable insights into the factors driving the adoption of Circular and repair-focused business models. Neo-institutional pressures can manifest through coercive regulatory initiatives or normative standards shaped by socio-cultural trends. The Right to Repair movement has emerged as a prominent and influential idea within academic discourse and sustainable development initiatives. Therefore, understanding how macro-level societal shifts toward the Circular Economy and the Right to Repair trigger firm-level responses is imperative. This study aims to answer a crucial question about the impact of European Right to Repair initiatives had on the financial and environmental performance of European consumer electronics companies at the firm level. A quantitative and statistical research design will be employed. The study will encompass an extensive sample of consumer electronics firms in Northern and Western Europe, analyzing their financial and environmental performance in relation to the implementation of Right to Repair mechanisms. The study's findings are expected to provide valuable insights into the broader implications of the Right to Repair and Circular Economy initiatives on the European consumer electronics industry.Keywords: circular economy, right to repair, institutionalism, environmental management, european union
Procedia PDF Downloads 826132 Political Party Mobilization Strategies in Ghana: A Comparative Analysis of Three Constituencies
Authors: F. Agbele
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Elections are core democratic institutions. Consequently, voter participation during elections is paramount to democratic governance as it serves as a medium to legitimize authority and make the privileges of electoral democracy meaningful to citizens. To this effect, the topic of voter mobilization and subsequent turnout level have been largely studied in advanced democracies. In young and consolidating democracies, the debate has, however, revolves around the huge reliance on ethnic and regional appeals. According to the Author’s knowledge, studies on electoral mobilization especially within the African context have argued the use of ethnic linkages by political parties to mobilize voters during elections. Literature has however not differentiated between the level of democratic dispensation among African countries and the use of ethnic linkages. The question, however, is whether the state of the country’s democracy determines the strategies employed by political parties to induce voter participation. In other words, do parties simply play ethno-regional cards as strongly suggested by literature or will consider an arrayed of strategies to mobilize voters? Additionally, studies have not differentiated the impact of mobilization strategy within a country, i.e. between high to low turnout areas. They have also not distinguished between strategies employed by an incumbent or an opposition party. This paper, therefore, is a comparative analysis of voter mobilization in Ghana. It uses original survey and interview data from three constituencies in Ghana: Nanton, Assin North, and Ellembelle, which are typical cases of high, average and low turnout areas, respectively. The data were concurrently collected during fieldworks conducted in November 2016 to February 2017, and again from July to August 2017. The study found that political parties within a consolidating democracy employ a blend of strategies to ensure turnout by both parties’ faithful and swing voters. The dominant strategies used depends on whether the party is an incumbent or in opposition. While an incumbent may depend more on personalistic and clientelistic strategies, parties in opposition will largely use programmatic strategies, which entails making many campaign promises. Additionally, opposition parties do use clientelistic tactics, but not on the same level as the incumbent. Similarly, within the context of this study, the use of ethnic linkage by political parties to mobilize voters has not been found to be as strong as suggested in the literature. Further, location was key in determining the strategy to use. In all, the consolidation process of a democratic country like Ghana means the change of mobilization strategies used by political parties, which entail a gradual shift from ethnic linkages to programmatic and other forms of non-programmatic strategies.Keywords: comparative analysis, elections, mobilization strategies, voter turnout
Procedia PDF Downloads 1726131 New Opportunities in Business as a Result of the Corona Virus
Authors: Lasha Kamashidze
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COVID19 has already become one of the biggest challenges in the modern world. The virus has also had a significant impact on the world economy, which has faced a major crisis. Each crisis and challenge creates new opportunities. Changes in the world have allowed us to see business in a new light. The aim of the article is to explore new opportunities in the business that have arisen as a result of the Corona virus. Now, organizations with a service profile are working to meet the rapidly changing needs of their staff and customers. Due to the situation created by the pandemic, it became necessary to make some changes in people's daily lives. It became necessary to adapt to the new reality. The changes caused by Coronavirus require in-depth research and analysis in the world economy, as the current situation is not ruled out to be repeated in the future. Many companies have resorted to remote work methods, which require organizational changes. The form of remote work is not new to the Georgian reality. In Georgia, as well as in the rest of the world, the business sector has undergone changes. It will be beneficial for many Georgian companies to make organizational changes that will allow them to work remotely. The current situation has shown the managers of both Georgian and other companies to have "weak points" in organizing modern business. A survey was conducted (online survey), as a result of which it received important information about the problems of remote work in Georgia.Keywords: organizational change, coronomics, remote work, management
Procedia PDF Downloads 896130 Current Zonal Isolation Regulation and Standards: A Compare and Contrast Review in Plug and Abandonment
Authors: Z. A. Al Marhoon, H. S. Al Ramis, C. Teodoriu
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Well-integrity is one of the major elements considered for drilling geothermal, oil, and gas wells. Well-integrity is minimizing the risk of unplanned fluid flow in the well bore throughout the well lifetime. Well integrity is maximized by applying technical concepts along with practical practices and strategic planning. These practices are usually governed by standardization and regulation entities. Practices during well construction can affect the integrity of the seal at the time of abandonment. On the other hand, achieving a perfect barrier system is impracticable due to the needed cost. This results in a needed balance between regulations requirements and practical applications. The guidelines are only effective when they are attainable in practical applications. Various governmental regulations and international standards have different guidelines on what constitutes high-quality isolation from unwanted flow. Each regulating or standardization body differ in requirements based on the abandonment objective. Some regulation account more for the environmental impact, water table contamination, and possible leaks. Other regulation might lean towards driving more economical benefits while achieving an acceptable isolation criteria. The research methodology used in this topic is derived from a literature review method combined with a compare and contrast analysis. The literature review on various zonal isolation regulations and standards has been conducted. A review includes guidelines from NORSOK (Norwegian governing entity), BSEE (USA offshore governing entity), API (American Petroleum Institute) combined with ISO (International Standardization Organization). The compare and contrast analysis is conducted by assessing the objective of each abandonment regulations and standardization. The current state of well barrier regulation is in balancing action. From one side of this balance, the environmental impact and complete zonal isolation is considered. The other side of the scale is practical application and associated cost. Some standards provide a fair amount of details concerning technical requirements and are often flexible with the needed associated cost. These guidelines cover environmental impact with laws that prevent major or disastrous environmental effects of improper sealing of wells. Usually these regulations are concerned with the near future of sealing rather than long-term. Consequently, applying these guidelines become more feasible from a cost point of view to the required plugging entities. On the other hand, other regulation have well integrity procedures and regulations that lean toward more restrictions environmentally with an increased associated cost requirements. The environmental impact is detailed and covered with its entirety, including medium to small environmental impact in barrier installing operations. Clear and precise attention to long-term leakage prevention is present in these regulations. The result of the compare and contrast analysis of the literature showed that there are various objectives that might tip the scale from one side of the balance (cost) to the other (sealing quality) especially in reference to zonal isolation. Furthermore, investing in initial well construction is a crucial part of ensuring safe final well abandonment. The safety and the cost saving at the end of the well life cycle is dependent upon a well-constructed isolation systems at the beginning of the life cycle. Long term studies on zonal isolation using various hydraulic or mechanical materials need to take place to further assess permanently abandoned wells to achieve the desired balance. Well drilling and isolation techniques will be more effective when they are operationally feasible and have reasonable associated cost to aid the local economy.Keywords: plug and abandon, P&A regulation, P&A standards, international guidelines, gap analysis
Procedia PDF Downloads 1336129 Nanda Ways of Knowing, Being and Doing: Our Process of Research Engagement and Research Impacts
Authors: Steven Kelly
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A fundament role of the researcher is research engagement, that is, the interaction between researchers and research end-users outside of academia for the mutually beneficial transfer of knowledge, technologies, methods, or resources. While research impact is the contribution that research makes to the economy, society, environment, or culture beyond the contribution to academic research. Ironically, traditional impact metrics in the academy are designed to focus on the outputs; it dismisses the important role engagement plays in fostering a collaborative process that leads to meaningful, ethical, and useful impacts. Dr. Kelly, aNanda (First Nations) man himself, has worked closely with the Nanda community over the past decade, ensuring cultural protocols are upheld and implemented while doing research engagement. The focus was on the process, which was essential to foster a positive research impact culture. The contributions that flowed from this process were the naming of a new species of squat lobster in the Nanda language, a poster design in collaboration with The University of Melbourne, Museums Victoria and Bundiyarra - IrraWanga language centre, media coverage, and the formation of the “Nanda language, Nanda country project”. The Nanda language, Nanda country project is a language revitalization project that focused on reconnecting Nanda people with the language & culture on Nanda Country. Such outcomes are imperative on the eve of the United Nations International Decade of Indigenous Languages. In this paperDr, Kellywill discuss howNanda cultural practicesinformed research engagement to foster a collaborative processthat, in turn, ledto meaningful, ethical, and useful impacts within and outside of the academy.Keywords: community collaboration, indigenous, nanda, research engagement, research impacts
Procedia PDF Downloads 1146128 Challenges and Proposals for Public Policies Aimed At Increasing Energy Efficiency in Low-Income Communities in Brazil: A Multi-Criteria Approach
Authors: Anna Carolina De Paula Sermarini, Rodrigo Flora Calili
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Energy Efficiency (EE) needs investments, new technologies, greater awareness and management on the side of citizens and organizations, and more planning. However, this issue is usually remembered and discussed only in moments of energy crises, and opportunities are missed to take better advantage of the potential of EE in the various sectors of the economy. In addition, there is little concern about the subject among the less favored classes, especially in low-income communities. Accordingly, this article presents suggestions for public policies that aim to increase EE for low-income housing and communities based on international and national experiences. After reviewing the literature, eight policies were listed, and to evaluate them; a multicriteria decision model was developed using the AHP (Analytical Hierarchy Process) and TOPSIS (Technique for Order of Preference by Similarity to Ideal Solution) methods, combined with fuzzy logic. Nine experts analyzed the policies according to 9 criteria: economic impact, social impact, environmental impact, previous experience, the difficulty of implementation, possibility/ease of monitoring and evaluating the policies, expected impact, political risks, and public governance and sustainability of the sector. The results found in order of preference are (i) Incentive program for equipment replacement; (ii) Community awareness program; (iii) EE Program with a greater focus on low income; (iv) Staggered and compulsory certification of social interest buildings; (v) Programs for the expansion of smart metering, energy monitoring and digitalization; (vi) Financing program for construction and retrofitting of houses with the emphasis on EE; (vii) Income tax deduction for investment in EE projects in low-income households made by companies; (viii) White certificates of energy for low-income. First, the policy of equipment substitution has been employed in Brazil and the world and has proven effective in promoting EE. For implementation, efforts are needed from the federal and state governments, which can encourage companies to reduce prices, and provide some type of aid for the purchase of such equipment. In second place is the community awareness program, promoting socio-educational actions on EE concepts and with energy conservation tips. This policy is simple to implement and has already been used by many distribution utilities in Brazil. It can be carried out through bids defined by the government in specific areas, being executed by third sector companies with public and private resources. Third on the list is the proposal to continue the Energy Efficiency Program (which obliges electric energy companies to allocate resources for research in the area) by suggesting the return of the mandatory investment of 60% of the resources in projects for low income. It is also relatively simple to implement, requiring efforts by the federal government to make it mandatory, and on the part of the distributors, compliance is needed. The success of the suggestions depends on changes in the established rules and efforts from the interested parties. For future work, we suggest the development of pilot projects in low-income communities in Brazil and the application of other multicriteria decision support methods to compare the results obtained in this study.Keywords: energy efficiency, low-income community, public policy, multicriteria decision making
Procedia PDF Downloads 1176127 Estimating the Government Consumption and Investment Multipliers Using Local Projection Method on the US Data from 1966 to 2020
Authors: Mustofa Mahmud Al Mamun
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Government spending, one of the major components of gross domestic product (GDP), is composed of government consumption, investment, and transfer payments. A change in government spending during recessionary periods can generate an increase in GDP greater than the increase in spending. This is called the "multiplier effect". Accurate estimation of government spending multiplier is important because fiscal policy has been used to stimulate a flagging economy. Many recent studies have focused on identifying parts of the economy that responds more to a stimulus under a variety of circumstances. This paper used the US dataset from 1966 to 2020 and local projection method assuming standard identification strategy to estimate the multipliers. The model includes important macroaggregates and controls for forecasted government spending, interest rate, consumer price index (CPI), export, import, and level of public debt. Investment multipliers are found to be positive and larger than the consumption multipliers. Consumption multipliers are either negative or not significantly different than zero. Results do not vary across the business cycle. However, the consumption multiplier estimated from pre-1980 data is positive.Keywords: business cycle, consumption multipliers, forecasted government spending, investment multipliers, local projection method, zero lower bound
Procedia PDF Downloads 2326126 EU Policies in Determining Refugee Status
Authors: Adriano Mortada
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Human history is rife with conflict, and the question of refugee status determination and their rehabilitation has been up for debate since. Refugee Status Determination is the administrative or legal process by which UNHCR or governments determine whether a person seeking international protection or asylum can be identified as a refugee under international, regional, or national law. Refugee Status Determination is considered to be a vital process in aiding refugees’ realization of their rights under international law. One of the major reasons why the refugee status determination is considered an “issue”, and is one that is much debated upon annually, is the fact that the national bureaucratic systems are rigid and unbending. This is particularly concerning in the 21st century despite human advancement in policy and diplomacy, working in tandem with the United Nations and their charters and resolutions on human rights and dignity. The paper seeks to criticize the European member states' response to the refugee crisis and their inflexible and prejudiced bureaucratic systems when it comes to refugee status determination. The paper looks at multiple case studies as primary evidence and the alternate case studies where the system helped refugees, like those in Jordan, Pakistan, Turkey, and Lebanon. The main concern of the paper is to highlight the bias in the selected European systems, which do not stem from the Human Rights Charter but rather on the basis of geographical backgrounds, cultural and religious affiliations of those seeking refugee status or asylum in their respective countries. The paper hopes to not only create awareness about this issue but also provide a research background to advocacy programs to bring a change in the systems.Keywords: refugee status determination, human rights, bureaucracy, United Nations, European Union
Procedia PDF Downloads 966125 The Philippine Collegian and the Catalyst's Journalistic Presentation of the UP and PUP: A Content Analysis
Authors: Diana Mariz Catangay, Irish-Ann Montano, Frances Janine Suyat
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As an active pedestal for student’s interaction with both issues happening inside the school and out; may it be political, societal, international, or other current events, a school paper should at least meet the standard of providing a representation of the school’s morals and values and help the institution uplift its image. The researchers seek to ascertain how the two student publications from the Philippines’ two prime state universities, the University of the Philippines’ Philippine Collegian, and the Polytechnic University of the Philippines’ the Catalyst, presents iii their school through balanced journalism and objective documentation. The objectives include determining the number of school-related articles published versus those articles that are concerned outside the school’s jurisdiction, analyzing the insight it provides on the image of the university, assessing the similarities and/or differences between the two publications, and, finally, coming up with the conclusion of how the two newspapers uses their medium to present their respective schools. The research used the quantitative method of research in order to further analyze the articles that will serve as bases in coming up with the right conclusion based on the objectives of the study. Coding sheets and coding guides are utilized for the chosen research method. The gathered findings will then be interpreted as fitting to the goal of the research.Keywords: content analysis, journalistic presentation, student publications, state universities
Procedia PDF Downloads 1816124 Between the House and the City: An Investigation of the Structure of the Family/Society and the Role of the Public Housing in Tokyo and Berlin
Authors: Abudjana Babiker
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The middle of twenty century witnessed an explosion in public housing. After the great depression, some of the capitalists and communist countries have launched policies and programs to produce public housing in the urban areas. Concurrently, modernity was the leading architecture style at the time excessively supported the production, and principally was the instrument for the success of the public housing program due to the modernism manifesto for manufactured architecture as an international style that serves the society and parallelly connect it to the other design industries which allowed for the production of the architecture elements. After the second world war, public housing flourished, especially in communist’s countries. The idea of public housing was conceived as living spaces at the time, while the Workplaces performed as the place for production and labor. Michel Foucault - At the end of the twenty century- the introduction of biopolitics has had highlighted the alteration in the production and labor inter-function. The house does not precisely perform as the sanctuary, from the production, for the family, it opens the house to be -part of the city as- a space for production, not only to produce objects but to reproduce the family as a total part of the production mechanism in the city. While the public housing kept altering from one country to another after the failure of the modernist’s public housing in the late 1970s, the society continued changing parallelly with the socio-economic condition in each political-economical system, and the public housing thus followed. The family structure in the major cities has been dramatically changing, single parenting and the long working hours, for instance, have been escalating the loneliness in the major cities such as London, Berlin, and Tokyo and the public housing for the families is no longer suits the single lifestyle for the individuals. This Paper investigates the performance of both the single/individual lifestyle and the family/society structure in Tokyo and Berlin in a relation to the utilization of public housing under economical policies and the socio-political environment that produced the individuals and the collective. The study is carried through the study of the undercurrent individual/society and case studies to examine the performance of the utilization of the housing. The major finding is that the individual/collective are revolving around the city; the city identified and acts as a system that magnetized and blurred the line between production and reproduction lifestyle. The mass public housing for families is shifting to be a combination between neo-liberalism and socialism housing.Keywords: loneliness, production reproduction, work live, publichousing
Procedia PDF Downloads 1856123 Financial Markets Integration between Morocco and France: Implications on International Portfolio Diversification
Authors: Abdelmounaim Lahrech, Hajar Bousfiha
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This paper examines equity market integration between Morocco and France and its consequent implications on international portfolio diversification. In the absence of stock market linkages, Morocco can act as a diversification destination to European investors, allowing higher returns at a comparable level of risk in developed markets. In contrast, this attractiveness is limited if both financial markets show significant linkage. The research empirically measures financial market’s integration in by capturing the conditional correlation between the two markets using the Generalized Autoregressive Conditionally Heteroscedastic (GARCH) model. Then, the research uses the Dynamic Conditional Correlation (DCC) model of Engle (2002) to track the correlations. The research findings show that there is no important increase over the years in the correlation between the Moroccan and the French equity markets, even though France is considered Morocco’s first trading partner. Failing to prove evidence of the stock index linkage between the two countries, the volatility series of each market were assumed to change over time separately. Yet, the study reveals that despite the important historical and economic linkages between Morocco and France, there is no evidence that equity markets follow. The small correlations and their stationarity over time show that over the 10 years studied, correlations were fluctuating around a stable mean with no significant change at their level. Different explanations can be attributed to the absence of market linkage between the two equity markets.Keywords: equity market linkage, DCC GARCH, international portfolio diversification, Morocco, France
Procedia PDF Downloads 4426122 A Worldwide Assessment of Geothermal Energy Policy: Systematic, Qualitative and Critical Literature Review
Authors: Diego Moya, Juan Paredes, Clay Aldas, Ramiro Tite, Prasad Kaparaju
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Globally, energy policy for geothermal development is addressed in different forms, depending on the economy, resources, country-development, environment aspects and technology access. Although some countries have established strong regulations and standards for geothermal exploration, exploitation and sustainable use at the policy level (government departments and institutions), others have discussed geothermal laws at legal levels (congress – a national legislative body of a country). Appropriate regulations are needed not only to meet local and international funding requirements but also to avoid speculation in the use of the geothermal resource. In this regards, this paper presents the results of a systematic, qualitative and critical literature review of geothermal energy policy worldwide addressing two scenarios: policy and legal levels. At first, literature is collected and classified from scientific and government sources regarding geothermal energy policy of the most advanced geothermal producing countries, including Iceland, New Zealand, Mexico, the USA, Central America, Italy, Japan, Philippines, Indonesia, Kenia, and Australia. This is followed by a systematic review of the literature aiming to know the best geothermal practices and what remains uncertain regarding geothermal policy implementation. This analysis is made considering the stages of geothermal production. Furthermore, a qualitative analysis is conducted comparing the findings across geothermal policies in the countries mentioned above. Then, a critical review aims to identify significant items in the field to be applied in countries with geothermal potential but with no or weak geothermal policies. Finally, patterns and relationships are detected, and conclusions are drawn.Keywords: assessment, geothermal, energy policy, worldwide
Procedia PDF Downloads 3856121 International Classification of Primary Care as a Reference for Coding the Demand for Care in Primary Health Care
Authors: Souhir Chelly, Chahida Harizi, Aicha Hechaichi, Sihem Aissaoui, Leila Ben Ayed, Maha Bergaoui, Mohamed Kouni Chahed
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Introduction: The International Classification of Primary Care (ICPC) is part of the morbidity classification system. It had 17 chapters, and each is coded by an alphanumeric code: the letter corresponds to the chapter, the number to a paragraph in the chapter. The objective of this study is to show the utility of this classification in the coding of the reasons for demand for care in Primary health care (PHC), its advantages and limits. Methods: This is a cross-sectional descriptive study conducted in 4 PHC in Ariana district. Data on the demand for care during 2 days in the same week were collected. The coding of the information was done according to the CISP. The data was entered and analyzed by the EPI Info 7 software. Results: A total of 523 demands for care were investigated. The patients who came for the consultation are predominantly female (62.72%). Most of the consultants are young with an average age of 35 ± 26 years. In the ICPC, there are 7 rubrics: 'infections' is the most common reason with 49.9%, 'other diagnoses' with 40.2%, 'symptoms and complaints' with 5.5%, 'trauma' with 2.1%, 'procedures' with 2.1% and 'neoplasm' with 0.3%. The main advantage of the ICPC is the fact of being a standardized tool. It is very suitable for classification of the reasons for demand for care in PHC according to their specificity, capacity to be used in a computerized medical file of the PHC. Its current limitations are related to the difficulty of classification of some reasons for demand for care. Conclusion: The ICPC has been developed to provide healthcare with a coding reference that takes into account their specificity. The CIM is in its 10th revision; it would gain from revision to revision to be more efficient to be generalized and used by the teams of PHC.Keywords: international classification of primary care, medical file, primary health care, Tunisia
Procedia PDF Downloads 2676120 A Program Evaluation of TALMA Full-Year Fellowship Teacher Preparation
Authors: Emilee M. Cruz
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Teachers take part in short-term teaching fellowships abroad, and their preparation before, during, and after the experience is critical to affecting teachers’ feelings of success in the international classroom. A program evaluation of the teacher preparation within TALMA: The Israel Program for Excellence in English (TALMA) full-year teaching fellowship was conducted. A questionnaire was developed that examined professional development, deliberate reflection, and cultural and language immersion offered before, during, and after the short-term experience. The evaluation also surveyed teachers’ feelings of preparedness for the Israeli classroom and any recommendations they had for future teacher preparation within the fellowship program. The review suggests the TALMA program includes integrated professional learning communities between fellows and Israeli co-teachers, more opportunities for immersive Hebrew language learning, a broader professional network with Israelis, and opportunities for guided discussion with the TALMA community continued participation in TALMA events and learning following the full-year fellowship. Similar short-term international programs should consider the findings in the design of their participation preparation programs. The review also offers direction for future program evaluation of short-term participant preparation, including the need for frequent response item updates to match current offerings and evaluation of participant feelings of preparedness before, during, and after the full-year fellowship.Keywords: educational program evaluation, international teaching, short-term teaching, teacher beliefs, teaching fellowship, teacher preparation
Procedia PDF Downloads 1826119 Computer Based Model for Collaborative Research as a Panacea for National Development in Third World Countries
Authors: M. A. Rahman, A. O. Enikuomehin
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Sharing commitment to reach a common goal in research by harnessing available resources from two or more parties can simply be referred to as collaborative research. Asides from avoiding duplication of research, the benefits often accrued from such research alliances include time economy as well as expenses reduction in completing such studies. Likewise, it provides an avenue to produce a wider horizon of scientific knowledge sequel to gathering of skills, knowledge and resources. In institutions of higher learning and research institutes, it often gives scholars an opportunity to strengthen the teaching and research capacity of their various institutions. Between industries and institutions, collaborative research breeds promising relationship that could be geared towards addressing different research problems such as producing and enhancing industrial-based products and services, including technological transfer. For Nigeria to take advantage of this collaboration, different issues like licensing of technology, intellectual property right, confidentiality, and funding among others, which could arise during this collaborative research programme, are identified in this paper. An important tool required to achieve this height in developing economy is the use of appropriate computer model. The paper highlights the costs of the collaborations and likewise stresses the need for evaluating the effectiveness and efficiency of such collaborative research activities and proposes an appropriate computer model to assist in this regard.Keywords: collaborative research, developing country, computerization, model
Procedia PDF Downloads 3326118 The Plan for the Establishment of the Talent Organization of the United Nations
Authors: Hassan Kian
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The future of millions of people and consequently, the future of societies and humanity is threatened by a great threat which is called wasted human resources. Perhaps Pasteur, Beethoven and Avicenna, Lavoisier and Einstein and millions of genius individuals and thinkers may have never been discovered and could not found a chance of being known due to various reasons such as poverty or social status, and other problems. So without being able to serve humanity, their talents are fully wasted. While, if a global mechanism exists to discover their talents in different countries and provide to them the right direction, during less than a generation, human society will face to a profound transformation and sustainable social justice will be formed as the basis of sustainable development of human resources. Therefore, the situation of the institution which organizes the affair of discovering and guiding talents was vacant at the level of the international community and its necessity has been felt. So in this plan, the establishment and development of such an organization have been suggested in the international context.Keywords: talent identification, comparative advantage, sustainable justice, sustainable development
Procedia PDF Downloads 2236117 Electoral Politics and Voting Behaviour in 2011 Assembly Election in West Bengal, India: A Case Study in Electoral Geography
Authors: Md Motibur Rahman
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The present paper attempts to study the electoral politics and voting behavior of 2011 assembly election of West Bengal state in India. Electoral geography is considered as the study of geographical aspects of the organization, conduct, and result of elections. It deals with the spatial voting patterns/behaviour or the study of the spatial distribution of political phenomena of voting. Voting behavior is a form of political psychology which played a great role in political decision-making process. The voting behavior of the electorates is largely influenced by their perception that existing during the time of election. The main focus of the study will be to analyze the electoral politics of the party organizations and political profile of the electorates. The principle objectives of the present work are i) to study the spatial patterns of voting behavior in 2011 assembly election in West Bengal, ii) to analysis the result and finding of 2011 assembly election. The whole study based on the secondary source of data. The electoral data have taken from Election Commission of India, New Delhi and Centre for the study of Developing Societies (CSDS) in New Delhi. In the battle of 2011 Assembly election in West Bengal, the two major parties were Left Front and Trinamool Congress. This election witnessed the remarkable successes of Trinamool Congress and decline of 34 years longest ruler party that is Left Front. Trinamool Congress won a majority of seats that 227 out of 294 but Left Front won only 62 seats out of 294 seats. The significance of the present study is that it helps in understanding the voting pattern, voting behaviour, trends of voting and also helps for further study of electoral geography in West Bengal. The study would be highly significant and helpful to the planners, politicians, and administrators who are involved in the formulation of development plans and programmes for the people of the state.Keywords: assembly election, electoral geography, electoral politics, voting behaviour
Procedia PDF Downloads 2316116 International Solar Alliance: A Case for Indian Solar Diplomacy
Authors: Swadha Singh
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International Solar Alliance is the foremost treaty-based global organization concerned with tapping the potential of sun-abundant nations between the Tropics of Cancer and Capricorn and enables co-operation among them. As a founding member of the International Solar Alliance, India exhibits its positioning as an upcoming leader in clean energy. India has set ambitious goals and targets to expand the share of solar in its energy mix and is playing a proactive role both at the regional and global levels. ISA aims to serve multiple goals- bring about scale commercialization of solar power, boost domestic manufacturing, and leverage solar diplomacy in African countries, amongst others. Against this backdrop, this paper attempts to examine the ways in which ISA as an intergovernmental organization under Indian leadership can leverage the cause of clean energy (solar) diplomacy and effectively shape partnerships and collaborations with other developing countries in terms of sharing solar technology, capacity building, risk mitigation, mobilizing financial investment and providing an aggregate market. A more specific focus of ISA is on the developing countries, which in the absence of a collective, are constrained by technology and capital scarcity, despite being naturally endowed with solar resources. Solar rich but finance-constrained economies face political risk, foreign exchange risk, and off-taker risk. Scholars argue that aligning India’s climate change discourse and growth prospects in its engagements, collaborations, and partnerships at the bilateral, multilateral and regional level can help promote trade, attract investments, and promote resilient energy transition both in India and in partner countries. For developing countries, coming together in an action-oriented way on issues of climate and clean energy is particularly important since it is developing and underdeveloped countries that face multiple and coalescing challenges such as the adverse impact of climate change, uneven and low access to reliable energy, and pressing employment needs. Investing in green recovery is agreed to be an assured way to create resilient value chains, create sustainable livelihoods, and help mitigate climate threats. If India is able to ‘green its growth’ process, it holds the potential to emerge as a climate leader internationally. It can use its experience in the renewable sector to guide other developing countries in balancing multiple similar objectives of development, energy security, and sustainability. The challenges underlying solar expansion in India have lessons to offer other developing countries, giving India an opportunity to assume a leadership role in solar diplomacy and expand its geopolitical influence through inter-governmental organizations such as ISA. It is noted that India has limited capacity to directly provide financial funds and support and is not a leading manufacturer of cheap solar equipment, as does China; however, India can nonetheless leverage its large domestic market to scale up the commercialization of solar power and offer insights and learnings to similarly placed abundant solar countries. The paper examines the potential of and limits placed on India’s solar diplomacy.Keywords: climate diplomacy, energy security, solar diplomacy, renewable energy
Procedia PDF Downloads 1186115 Developing a Theory for Study of Transformation of Historic Cities
Authors: Sana Ahrar
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Cities are undergoing rapid transformation with the change in lifestyle and technological advancements. These transformations may be experienced or physically visible in the built form. This paper focuses on the relationship between the social, physical environment, change in lifestyle and the interrelated factors influencing the transformation of any historic city. Shahjahanabad as a city has undergone transformation under the various political powers as well as the various policy implementations after independence. These visible traces of transformation diffused throughout the city may be due to socio-economic, historic, political factors and due to the globalization process. This study shall enable evolving a theory for the study of transformation of Historic cities such as Shahjahanabad: which has been plundered, rebuilt, and which still thrives as a ‘living heritage city’. The theory developed will be the process of studying the transformation and can be used by planners, policy makers and researchers in different urban contexts.Keywords: heritage, historic cities, Shahjahanabad, transformation
Procedia PDF Downloads 3956114 Women in Violent Conflicts and the Challenges of Food Security in Northeast Nigeria: The Case of Boko Haram Insurgency
Authors: Grace Modupe Adebo, Ayodeji Oluwamuyiwa Adedapo
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Women are key actors in ensuring food security in terms of food availability, food access, and food utilization in the developing economy, however, they suffer mostly during violent conflicts due to their feminist nature of rearing and caring for their children and relatives. The study was embarked upon to access the effects of violent conflicts posed by Boko Haram insurgency on women and food security in the Northeast of Nigeria. The study made use of secondary data. A time series data collected over a 22 years period were used. The data collected were subjected to descriptive statistics and t-test analysis. The findings of the study established a significant difference in food production (availability) before and after the Boko Haram insurgency at the 1% level of significance. The high level of Internally Displaced Person (IDP) with a high proportion of women depicts a very low level of food accessibility as the men and women has fled and uninhabited their place of abode for over a period of four to five years, thus diminishing their economic power, and the means of acquiring food which invariably endanger food stability and utilization. The study confirmed the abduction and changing roles of women as cooks, porters, spies, partners, and sex slaves to Boko Haram troop members, thus affecting their livelihoods and food security. The study recommends hands-on interventions by the governmental, non-governmental and international agencies to terminate the activities of Boko Haram in the area and restore the food production for enhanced food security.Keywords: Boko Haram insurgency, food accessibility, food production, food utilization, women’s livelihoods
Procedia PDF Downloads 1496113 Slöjd International: Translating and Tracking Nordic Curricula for Holistic Health, 1890s-1920s
Authors: Sasha Mullally
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This paper investigates the transnational circulation of European Nordic ideas about and programs for manual education and training over the decades spanning the late 19th and early 20th centuries. Based on the unexamined but voluminous correspondence (English-language) of Otto Salomon, an internationally famous education reformer who popularized a form of manual training called "slöjd" (anglicized as "sloyd"), this paper examines it's circulation and translation across global cultures. Salomon, a multilingual promoter of new standardized program for manual training, based his curricula on traditional handcrqafts, particularly Swedish woodworking. He and his followers claimed that the integration of manual training and craft work provided primary and secondary educators with an opportunity to cultivate the mental, but also the physical, and tangentially, the spiritual, health of children. While historians have examined the networks who came together in person to train at his slöjd school for educators in western Sweden, no one has mapped the international community he cultivated over decades of letter writing. Additionally, while the circulation of his ideas in Britain and Germany, as well as the northeastern United States has been placed in a broader narrative of "western" education reform in the Progressive or late Victorian era, no one has examined the correspondence for evidence of the program's wider international appeal beyond Europe and North America. This paper fills this gap by examining the breadth of his reach through active correspondence with educators in Asia (Japan), South America (Brazil), and Africa (South Africa and Zimbabwe). As such, this research presents an opportunity to map the international communities of education reformers active at the turn of the last century, compare and contrast their understandings of and interpretations of "holistic" education, and reveal the ways manual formation was understood to be foundational to the healthy development of children.Keywords: history of education, history of medicine and psychiatry, child health, child formation, internationalism
Procedia PDF Downloads 1056112 Enforceability of the Right to Education and Rights in Education for Refugees after the European Refugee Crisis
Authors: Kurt Willems
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The right to education is a fundamental human right, which has been entrenched in many international and regional treaties and national constitutions. Nevertheless, practice shows that many obstacles impede easy access to quality education for refugees. Overall, the material effects of international human rights legislation on improving (irregular) migrants’ access to social rights in the European countries have remained limited due to the lack of guarantees on effective incorporation in the municipal legal order and due to the lack of effective enforcement mechanisms. After the recent refugee crisis in Europe, this issue has grown in importance. The presentation aims to give a brief overview of the most important issues impeding the effective enforceability of the right to education for refugees. I. Do refugees fall within the scope of application of the relevant human rights treaties and to which extent can they invoke human rights treaties in domestic courts to set aside domestic legislation? II. How is the justiciability of the right to education organized in those treaties? III. What is the legal answer to questions raised in practice when dealing with the influx of refugees in Europe: (i) can refugees be placed in separate schools or classes until they can follow the regular curriculum?; (ii) can higher school fees be asked from pupils without legal documents?; (iii) do refugees have a right to be taught in their own native language until they learn to speak the national language? To answer the above questions, the doctrinal and comparative legal method will be used. The normative framework, as interpreted within Europe, will be distilled from the recent and relevant international treaties and European law instruments (in particular the Convention on the Rights of the Child, the European Convention on human rights, the European Social Charter and the International Covenant on Economic, Social and Cultural Rights) and their underlying policy documents, the legal literature, the (limited) European jurisprudence, and the general comments to those treaties. The article is mainly descriptive in nature. Its aim is to serve as a summary of the legal provisions, case law and legal literature on the topic of the right to education for refugees. The research shows that the reasons for the delicate enforceability of the rights to and the rights in education are multifold. The research will categorize the different contributing factors under the following headings: (i) problems related to the justiciability of international law as such; (ii) problems specifically related to the educational field; (iii) problems related to policy issues in the refugee debate. By categorizing the reasons contributing to the difficult enforceability of the right to education and the rights in education for refugees, this research hopes to facilitate the search for solutions to this delicate problem.Keywords: right to education, refugees, discrimination, enforceability of human rights
Procedia PDF Downloads 2406111 Harnessing Renewable Energy as a Strategy to Combating Climate Change in Sub Saharan Africa
Authors: Gideon Nyuimbe Gasu
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Sub Saharan Africa is at a critical point, experiencing rapid population growth, particularly in urban areas and young growing force. At the same time, the growing risk of catastrophic global climate change threatens to weaken food production system, increase intensity and frequency of drought, flood, and fires and undermine gains on development and poverty reduction. Although the region has the lowest per capital greenhouse gas emission level in the world, it will need to join global efforts to address climate change, including action to avoid significant increases and to encourage a green economy. Thus, there is a need for the concept of 'greening the economy' as was prescribed at Rio Summit of 1992. Renewable energy is one of the criterions to achieve this laudable goal of maintaining a green economy. There is need to address climate change while facilitating continued economic growth and social progress as energy today is critical to economic growth. Fossil fuels remain the major contributor of greenhouse gas emission. Thus, cleaner technologies such as carbon capture storage, renewable energy have emerged to be commercially competitive. This paper sets out to examine how to achieve a low carbon economy with minimal emission of carbon dioxide and other greenhouse gases which is one of the outcomes of implementing a green economy. Also, the paper examines the different renewable energy sources such as nuclear, wind, hydro, biofuel, and solar voltaic as a panacea to the looming climate change menace. Finally, the paper assesses the different renewable energy and energy efficiency as a propeller to generating new sources of income and jobs and in turn reduces carbon emission. The research shall engage qualitative, evaluative and comparative methods. The research will employ both primary and secondary sources of information. The primary sources of information shall be drawn from the sub Saharan African region and the global environmental organizations, energy legislation, policies and related industries and the judicial processes. The secondary sources will be made up of some books, journal articles, commentaries, discussions, observations, explanations, expositions, suggestions, prescriptions and other material sourced from the internet on renewable energy as a panacea to climate change. All information obtained from these sources will be subject to content analysis. The research result will show that the entire planet is warming as a result of the activities of mankind which is clear evidence that the current development is fundamentally unsustainable. Equally, the study will reveal that a low carbon development pathway in the sub Saharan African region should be embraced to minimize emission of greenhouse gases such as using renewable energy rather than coal, oil, and gas. The study concludes that until adequate strategies are devised towards the use of renewable energy the region will continue to add and worsen the current climate change menace and other adverse environmental conditions.Keywords: carbon dioxide, climate change, legislation/law, renewable energy
Procedia PDF Downloads 2266110 The World in the 21st Century and Beyound: Convergence or Invariance
Authors: Saleh Maina
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There is an on-going debate among intellectuals and scholars of international relations and world politics over the direction which the world is heading particularly in the current era of globalization. On the one hand are adherents to the convergence thesis which is premised on the assumption that global social order is tending toward universalism which could translate into the possible end of the classical state system and the unification of world societies under a single and common ideological dispensation. The convergence thesis is hinged on the globalization process which is gradually reducing world societies into a 'global village'. On the other hand are intellectuals who hold the view that despite advances made in communication technology which appear to threaten the survival of the classical state system. Invariance, as expressed in the survival of the existing state system and the diverse social traditions in world societies, remain a realistic possibility contrary to the conclusions of the convergence thesis. The invariance thesis has been advanced by scholars like Samuel P. Huntington whose work on clash of civilizations suggests that world peace can only be sustained through the co-habitation of diverse civilizations across the world. The purpose of this paper is to examine both sides of the debate with the aim of making a realistic assessment on where world societies are headed, between convergence and invariance. Using the realist theory of international relations as our theoretical premise the paper argues that while there is sufficient ground to predict the future direction of world societies as headed towards some form of convergence, invariance as expressed in the co-existence of diverse civilizations will for a long time remain a major feature of the international system.Keywords: convergence, invariance, clash of civilization, classical state system, universalism
Procedia PDF Downloads 3076109 Cultural Entanglements in the Urban Fabric: A Case of Festivals in Old Dhaka and its Impacts
Authors: Khandoker Upama Kabir, Mohammad Fuhad Anwar Sinha
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Dhaka, the capital of Bangladesh, is known not only for its fast growing economy, lively atmosphere, rich history, and culture but is also known for having a reputation of being a vastly populated city. The historic city centre of Dhaka (currently known as Puran Dhaka or Old Dhaka) which was conceived around the Pre-Mughal era and holds a lot of history and heritage of the region. This historic site has further been neglected, and most of the urban development has been done without integrating this part of the city into the plans. As a result, the festivals that take place traditionally throughout the year in this area create a greater impact on the urban fabric of the whole city. These festivals generate a huge amount of visitors and play a huge role in shaping the identity of the people. This paper will attempt to look at the importance of these traditions, the way these festivals are influencing the urban life of the community, and whether or not it has any significant effect on the economy. Through the use of both primary and secondary sources and SWOT analysis, this paper will attempt to identify the issues faced during these festivals. This paper will also try to suggest some basic remedies based on general comparisons between case studies of similar festivals celebrated globally and how these countries are dealing with such issues while also promoting tourism.Keywords: urban fabric, festivals, cultural celebration, impact, historic city centre urban memory, mega events
Procedia PDF Downloads 1536108 Killing for the Great Peace: An Internal Perspective on the Anti-Manchu Theme in the Taiping Movement
Authors: Zihao He
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The majority of existing studies on the Taiping Movement (1851-1864) viewed their anti-Manchu attitudes as nationalist agendas: Taiping was aimed at revolting against the Manchu government and establishing a new political regime. To explain these aggressive and violent attitudes towards Manchu, these studies mainly found socio-economic factors and stressed the status of “being deprived”. Even the ‘demon-slaying’ narrative of the Taiping to dehumanize the Manchu tends to be viewed as a “religious tool” to achieve their political, nationalist aim. This paper argues that these studies on Taiping’s anti-Manchu attitudes and behaviors are analyzed from an external angle and have two major problems. Firstly, they distinguished “religion” from “nationalist” or “political”, focusing on the “political” nature of the movement. “Religion” and the religious experience within Taiping were largely ignored. This paper argues that there was no separable and independent “religion” in the Taiping Movement, as opposed to secular, nationalist politics. Secondly, these analyses held an external perspective on Taiping’s anti-Manchu agenda. Demonizing and killing Manchu were viewed as purely political actions. On the contrary, this paper focuses on the internal perspective of anti-Manchu narratives in the Taiping Movement. The method of this paper is mainly textual analysis, focusing on the official documents, edicts, and proclamations of the Taiping movement. It views the writing of the Taiping as a coherent narrative and rhetoric, which was attractive and convincing for its followers. In terms of the main findings, firstly, internal and external perspectives on anti-Manchu violence are different. Externally, violence was viewed as a tool and necessary process to achieve the political goal. However, internally speaking, in Taiping’s writing, violence was a result of Godlessness, which would be solved as far as the faith in God is restored in China. Having a framework of universal love among human beings as sons and daughters of the Heavenly Father and killing was forbidden, the Taiping excluded Manchus from the family of human beings and demonized them. “Demon-slaying” was not violence. It was constructed as a necessary process to achieve the Great Peace. Moreover, Taiping’s anti-Manchu violence was not merely “political.” Rather, the category “religion” and its binary opposition, “secular,” is not suitable for Taiping. A key point related to this argument is the revolutionary violence against the Manchu government, which inherited the traditional “Heavenly Mandate” model. From an internal, theological perspective, anti-Manchu was ordained and commanded by the Heavenly Father. Manchu, as a regime, was standing as a hindrance in the path toward God. Besides, Manchu was not only viewed as a regime, but they were also “demons.” Therefore, the paper examines how Manchus were dehumanized in Taiping’s writings and were situated outside of the consideration of nonviolent and love. Manchu as a regime and Manchu as demons are in a dynamic relationship. As a regime, the Manchu government was preventing Chinese people from worshipping the Heavenly Father, so they were demonized. As they were demons, killing Manchus during the revolt was justified and not viewed as being contradicted the universal love among human beings.Keywords: anti-manchu, demon-slaying, heavenly mandate, religion and violence, the taiping movement.
Procedia PDF Downloads 716107 Engaging with Security and State from a Gendered Lens in the South Asian Context: Indian State’s Construction of Internal Security and State Responses
Authors: Pooja Bakshi
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In the following paper, an attempt would be made to engage with the relationship between the state and the imperatives of security from a gendered lens. This will be juxtaposed with the feminist engagement with International Law. Theorizations from the literature on South Asian politics and Global politics would be applied to the manner in which the Indian state has defined and proposed to deal with concerns of internal security pertaining to the ‘Left Wing Extremism’ in 2010-2011. It would be argued that the state needs to be disaggregated into the legislature, executive and the judiciary; since there are times when some institutional parts of the state provide space for progressive democratic engagement whilst other institutions don’t. The specific contours of violence faced by women and children at the hands of the state, in the above-mentioned discourse would also be examined. In the end, implications of the security state discourse on debates in International Law would be elaborated.Keywords: feminist engagement, human rights, state response to left extremism, security studies in South Asia
Procedia PDF Downloads 4946106 The Response of the Central Bank to the Exchange Rate Movement: A Dynamic Stochastic General Equilibrium-Vector Autoregressive Approach for Tunisian Economy
Authors: Abdelli Soulaima, Belhadj Besma
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The paper examines the choice of the central bank toward the movements of the nominal exchange rate and evaluates its effects on the volatility of the output growth and the inflation. The novel hybrid method of the dynamic stochastic general equilibrium called the DSGE-VAR is proposed for analyzing this policy experiment in a small scale open economy in particular Tunisia. The contribution is provided to the empirical literature as we apply the Tunisian data with this model, which is rarely used in this context. Note additionally that the issue of treating the degree of response of the central bank to the exchange rate in Tunisia is special. To ameliorate the estimation, the Bayesian technique is carried out for the sample 1980:q1 to 2011 q4. Our results reveal that the central bank should not react or softly react to the exchange rate. The variance decomposition displayed that the overall inflation volatility is more pronounced with the fixed exchange rate regime for most of the shocks except for the productivity and the interest rate. The output volatility is also higher with this regime with the majority of the shocks exempting the foreign interest rate and the interest rate shocks.Keywords: DSGE-VAR modeling, exchange rate, monetary policy, Bayesian estimation
Procedia PDF Downloads 2976105 Agritourism Development Mode Study in Rural Area of Boshan China
Authors: Lingfei Sun
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Based on the significant value of ecology, the strategic planning for ecological civilization construction was mentioned in the 17th and 18th National Congress of the Communist Party of China. How to generate economic value based on the environmental capacity is not only an economic decision but also a political decision to make. Boshan took the full use of “Ecology” and transformed it as an inexhaustible green resource to benefit people, reflecting the sustainable value of new agriculture development mode. The Strawberry Harvest Festival and Blueberry Harvest Festival hosted approximately 96,000 and 54,000 leisure tourists respectively in 2014. For the Kiwi Harvest Festival in August 2014, in average, it attracted about 4600 tourists per day, which generated daily kiwi sales of 50,000 lbs and 3 million RMB (About 476,000 USD) of daily revenue. The purpose of this study is to elaborate the modes of agritourism development, by analyzing the cases in rural area of Boshan, China. Interviews with the local government officers were applied to discover operation mode of agritourism operation. The financial data was used to demonstrate the strength of government policy and improvement of the income of rural people. The result indicated that there are mainly three types of modes: the Intensive Mode, the Model Mode and the Mixed Mode, supported by case study respectively. With the boom of tourism, the development of agritourism in Boshan relies on the agriculture encouraging policy of China and the effort of local government; meanwhile, large scale of cultivation and the product differentiation are the crucial elements for the success of rural agritourism projects.Keywords: agriculture, agritourism, economy, rural area development
Procedia PDF Downloads 3086104 International Comparative Study of International Financial Reporting Standards Adoption and Earnings Quality: Effects of Differences in Accounting Standards, Industry Category, and Country Characteristics
Authors: Ichiro Mukai
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The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.Keywords: accruals, earnings quality, IFRS, information comparability
Procedia PDF Downloads 169