Search results for: financial progress
2533 Dividend Initiations and IPO Long-Run Performance
Authors: Nithi Sermsiriviboon, Somchai Supattarakul
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Dividend initiations are an economically significant event that has important implications for a firm’s future financial capacity. Given that the market’s expectation of a consistent payout, managers of IPO firms must approach the initial dividend decision cautiously. We compare the long run performance of IPO firms that initiated dividends with those of similarly matched non-payers. We found that firms which initiated dividends perform significantly better up to three years after the initiation date. Moreover, we measure investor reactions by 2-day around dividend announcement date cumulative abnormal return. We evidence no statistically significant differences between cumulative abnormal returns (CAR) of IPO firms and cumulative abnormal returns of Non-IPO firms, indicating that investors do not respond to dividend announcement of IPO firms more than they do to the dividend announcement of Non-IPO firms.Keywords: dividend, initial public offerings, long-run performance, finance
Procedia PDF Downloads 2362532 The Impacts of Negative Moral Characters on Health: An Article Review
Authors: Mansoor Aslamzai, Delaqa Del, Sayed Azam Sajid
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Introduction: Though moral disorders have a high burden, there is no separate topic regarding this problem in the International Classification of Diseases (ICD). Along with the modification of WHO ICD-11, spirituality can prevent the rapid progress of such derangement as well. Objective: This study evaluated the effects of bad moral characters on health, as well as carried out the role of spirituality in the improvement of immorality. Method: This narrative article review was accomplished in 2020-2021 and the articles were searched through the Web of Science, PubMed, BMC, and Google scholar. Results: Based on the current review, most experimental and observational studies revealed significant negative effects of unwell moral characters on the overall aspects of health and well-being. Nowadays, a lot of studies established the positive role of spirituality in the improvement of health and moral disorder. The studies concluded, facilities must be available within schools, universities, and communities for everyone to learn the knowledge of spirituality and improve their unwell moral character world. Conclusion: Considering the negative relationship between unwell moral characters and well-being, the current study proposes the addition of moral disorder as a separate topic in the WHO International Classification of Diseases. Based on this literature review, spirituality will improve moral disorder and establish excellent moral traits.Keywords: bad moral characters, effect, health, spirituality and well-being
Procedia PDF Downloads 1842531 Strategic Entrepreneurship: Model Proposal for Post-Troika Sustainable Cultural Organizations
Authors: Maria Inês Pinho
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Recent literature on issues of Cultural Management (also called Strategic Management for cultural organizations) systematically seeks for models that allow such equipment to adapt to the constant change that occurs in contemporary societies. In the last decade, the world, and in particular Europe has experienced a serious financial problem that has triggered defensive mechanisms, both in the direction of promoting the balance of public accounts and in the sense of the anonymous loss of the democratic and cultural values of each nation. If in the first case emerged the Troika that led to strong cuts in funding for Culture, deeply affecting those organizations; in the second case, the commonplace citizen is seen fighting for the non-closure of cultural equipment. Despite this, the cultural manager argues that there is no single formula capable of solving the need to adapt to change. In another way, it is up to this agent to know the existing scientific models and to adapt them in the best way to the reality of the institution he coordinates. These actions, as a rule, are concerned with the best performance vis-à-vis external audiences or with the financial sustainability of cultural organizations. They forget, therefore, that all this mechanics cannot function without its internal public, without its Human Resources. The employees of the cultural organization must then have an entrepreneurial posture - must be intrapreneurial. This paper intends to break this form of action and lead the cultural manager to understand that his role should be in the sense of creating value for society, through a good organizational performance. This is only possible with a posture of strategic entrepreneurship. In other words, with a link between: Cultural Management, Cultural Entrepreneurship and Cultural Intrapreneurship. In order to prove this assumption, the case study methodology was used with the symbol of the European Capital of Culture (Casa da Música) as well as qualitative and quantitative techniques. The qualitative techniques included the procedure of in-depth interviews to managers, founders and patrons and focus groups to public with and without experience in managing cultural facilities. The quantitative techniques involved the application of a questionnaire to middle management and employees of Casa da Música. After the triangulation of the data, it was proved that contemporary management of cultural organizations must implement among its practices, the concept of Strategic Entrepreneurship and its variables. Also, the topics which characterize the Cultural Intrapreneurship notion (job satisfaction, the quality in organizational performance, the leadership and the employee engagement and autonomy) emerged. The findings show then that to be sustainable, a cultural organization should meet the concerns of both external and internal forum. In other words, it should have an attitude of citizenship to the communities, visible on a social responsibility and a participatory management, only possible with the implementation of the concept of Strategic Entrepreneurship and its variable of Cultural Intrapreneurship.Keywords: cultural entrepreneurship, cultural intrapreneurship, cultural organizations, strategic management
Procedia PDF Downloads 1822530 Effect of Large English Studies Classes on Linguistic Achievement and Classroom Discourse at Junior Secondary Level in Yobe State
Authors: Clifford Irikefe Gbeyonron
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Applied linguists concur that there is low-level achievement in English language use among Nigerian secondary school students. One of the factors that exacerbate this is classroom feature of which large class size is obvious. This study investigated the impact of large classes on learning English as a second language (ESL) at junior secondary school (JSS) in Yobe State. To achieve this, Solomon four-group experimental design was used. 382 subjects were divided into four groups and taught ESL for thirteen weeks. 356 subjects wrote the post-test. Data from the systematic observation and post-test were analyzed via chi square and ANOVA. Results indicated that learners in large classes (LLC) attain lower linguistic progress than learners in small classes (LSC). Furthermore, LSC have more chances to access teacher evaluation and participate actively in classroom discourse than LLC. In consequence, large classes have adverse effects on learning ESL in Yobe State. This is inimical to English language education given that each learner of ESL has their individual peculiarity within each class. It is recommended that strategies that prioritize individualization, grouping, use of language teaching aides, and theorization of innovative models in respect of large classes be considered.Keywords: large classes, achievement, classroom discourse
Procedia PDF Downloads 4092529 Seismic Hazard Prediction Using Seismic Bumps: Artificial Neural Network Technique
Authors: Belkacem Selma, Boumediene Selma, Tourkia Guerzou, Abbes Labdelli
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Natural disasters have occurred and will continue to cause human and material damage. Therefore, the idea of "preventing" natural disasters will never be possible. However, their prediction is possible with the advancement of technology. Even if natural disasters are effectively inevitable, their consequences may be partly controlled. The rapid growth and progress of artificial intelligence (AI) had a major impact on the prediction of natural disasters and risk assessment which are necessary for effective disaster reduction. The Earthquakes prediction to prevent the loss of human lives and even property damage is an important factor; that is why it is crucial to develop techniques for predicting this natural disaster. This present study aims to analyze the ability of artificial neural networks (ANNs) to predict earthquakes that occur in a given area. The used data describe the problem of high energy (higher than 10^4J) seismic bumps forecasting in a coal mine using two long walls as an example. For this purpose, seismic bumps data obtained from mines has been analyzed. The results obtained show that the ANN with high accuracy was able to predict earthquake parameters; the classification accuracy through neural networks is more than 94%, and that the models developed are efficient and robust and depend only weakly on the initial database.Keywords: earthquake prediction, ANN, seismic bumps
Procedia PDF Downloads 1272528 Management Pattern for Service Sector in Samut Songkram by Sufficient Economy Approach
Authors: Krisada Sungkhamanee
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The objectives of this research are to search the management pattern of one district lodging entrepreneurs by sufficient economy ways, to know the constrains that affects this sector and design fit arrangement shape to sustain their business with Samut Songkram style. What will happen if they do not use this approach? Will they have a monetary crisis? The data and information are collected by informal discussions with 8 managers and 400 questionnaires. A mixed methods of both qualitative research and quantitative research are used and Bent Flyvbjerg’s phronesis is utilized for this analysis. Our paper will prove that sufficient economy can help small business firms to solve their problems. We think that the results of our research will be a financial pattern to solve many problems of the entrepreneurs and this way will can be a super model for other provinces of Thailand.Keywords: Samut Songkram, service sector, sufficient economy, management pattern
Procedia PDF Downloads 3652527 Experimental Evaluation of Most Sustainable Companies: Impact on Economic Growth, Return on Equity (ROE) and Methodological Comparison
Authors: Milena Serzante, Viktoriia Stankevich, Yousre Badir
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Companies have a significant impact on the environment and society, and sustainability is important not only for ethical concerns but also for financial and economic reasons. The aim of the study is to analyze how the sustainable performance of the company impacts the economy and the business's economic performance. To achieve this goal, such methods as the Pearson correlation, Multiple Linear Regression, Cook's distance method, K-nearest neighbor and COPRAS technique were implemented. The results revealed that there is no significant correlation between different indicators of sustainable development of the company and both GDP and Return on Equity. It indicates that the methodology of evaluating sustainability causes the difference in ranking companies based on sustainable performance.Keywords: economic impact, sustainability evaluation, sustainable companies, economic indicators, sustainability, GDP, return on equity
Procedia PDF Downloads 912526 Torture and Turkey: Legal Situation Related to Torture in Turkey and the Issue of Impunity of Torture
Authors: Zeynep Üskül Engin
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Looking upon the world’s history, one can easily understand that the most drastic and evil comes to the human from his own kind. Human, proving that Hobbs was actually right, finally have agreed on taking some necessary measures after the destructive effects of the great World Wars. Surely after this, human rights have been more commonly mentioned in written form and now the priority of the values and goals of a democratic society is to protect its individuals. Due to this fact, the right of living is found to be valuable and all the existing forms of torture, anti-human and humiliating activities have been banned. Turkey, having signed the international papers of human rights, has aimed for eliminating torture through changing its laws and regulations to a certain extent. Monitoring Turkey’s experience, it is likely to say that during certain periods of time systematic torture has been applied. The urge to enter the European Union and verdicts against Turkey, have led to considerable progress in human rights. Besides, changes in law and the comprehensive training for the police, judges, medical and prison staff have resulted in positive improvement related to this issue. Certainly, this current legal update does not completely mean the total elimination of the practice of torture; however, in the commitment of this crime, the ones who have committed are standing a trial and facing severe punishments. In this article, Turkey, with a notorious reputation in international arena is going to be examined through its policy towards torture and defects in practice.Keywords: torture, human rights, impunity of torture, sociology
Procedia PDF Downloads 4632525 Empowering Persons with Disabilities in Indonesia: Translating the Disability Law into Practice
Authors: Marthella Rivera Roidatua
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Since the release of Convention on the Rights of Persons with Disabilities in 2006, disability became a mainstreamed global issue. Many developed countries have shown the continuous effort to improve their disability employment policy, for example, the US and the UK with their integrated support system through disability benefits. Relative little recent research on developing country is available. Surprisingly, Indonesia, just enacted the Law No.8/2016 on Disability that bravely highlighted on integrating disabled people into the workforce. It shows a positive progress shifting traditional perspective to what Tom Shakespeare’s concept of a social model of disability. But, the main question is how can this law support the disabled people to access and maintain paid work. Thus, besides the earlier literature reviews, interviews with leading sectors, Ministry of Social Affairs and Ministry of Manpower, was conducted to examine government’s attitude towards the disabled worker. Insights from two local social enterprises on disability were also engaged in building better perspective. The various source of data was triangulated then analysed with a thematic approach. Results were encouraging the Indonesian government to have a better collaboration with other impactful local organisations in promoting the disability employment. In the end, this paper also recommends the government to make a reasonable adjustment and practical guideline for companies in hiring disabled.Keywords: disability, employment, policy, Indonesia, collaboration, guidelines
Procedia PDF Downloads 2412524 A Study Regarding Nanotechnologies as a Vector of New European Business Model
Authors: Adriana Radan Ungureanu
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The industrial landscape is changing due to the financial crises, poor availability of raw materials, new discoveries and interdisciplinary collaborations. New ideas shape the change through technologies and bring responses for a better life. The process of change is leaded by big players like states and companies, but they cannot keep their places on the market without the help of the small ones. The main tool of change is technology and the entire developed world dedicated efforts for decades in this direction. Even the expectations are not yet met, the research for finding adequate solutions is far from to be stopped. A relevant example is nanotechnology where most of discoveries still remain into laboratory and could not succeed to find the right way to the market. In front of this situation the right question could be: ”Is it worth investing in nanotechnology in the name of an uncertain future but with very little impact on present?” This paper tries to find a positive answer from a three-dimensional approach using a descriptive analyse based on available database supplied by the European case studies, reports, and literature.Keywords: Europe, KET’s, nanotechnology, technology
Procedia PDF Downloads 4172523 Association of Social Data as a Tool to Support Government Decision Making
Authors: Diego Rodrigues, Marcelo Lisboa, Elismar Batista, Marcos Dias
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Based on data on child labor, this work arises questions about how to understand and locate the factors that make up the child labor rates, and which properties are important to analyze these cases. Using data mining techniques to discover valid patterns on Brazilian social databases were evaluated data of child labor in the State of Tocantins (located north of Brazil with a territory of 277000 km2 and comprises 139 counties). This work aims to detect factors that are deterministic for the practice of child labor and their relationships with financial indicators, educational, regional and social, generating information that is not explicit in the government database, thus enabling better monitoring and updating policies for this purpose.Keywords: social data, government decision making, association of social data, data mining
Procedia PDF Downloads 3692522 The Spatial Circuit of the Audiovisual Industry in Argentina: From Monopoly and Geographic Concentration to New Regionalization and Democratization Policies
Authors: André Pasti
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Historically, the communication sector in Argentina is characterized by intense monopolization and geographical concentration in the city of Buenos Aires. In 2000, the four major media conglomerates in operation – Clarín, Telefónica, America and Hadad – controlled 84% of the national media market. By 2009, new policies were implemented as a result of civil society organizations demands. Legally, a new regulatory framework was approved: the law 26,522 of Audiovisual Communications Services. Supposedly, these policies intend to create new conditions for the development of the audiovisual economy in the territory of Argentina. The regionalization of audiovisual production and the democratization of channels and access to media were among the priorities. This paper analyses the main changes and continuities in the organization of the spatial circuit of the audiovisual industry in Argentina provoked by these new policies. These new policies aim at increasing the diversity of audiovisual producers and promoting regional audiovisual industries. For this purpose, a national program for the development of audiovisual centers within the country was created. This program fostered a federalized production network, based on nine audiovisual regions and 40 nodes. Each node has created technical, financial and organizational conditions to gather different actors in audiovisual production – such as SMEs, social movements and local associations. The expansion of access to technical networks was also a concern of other policies, such as ‘Argentina connected’, whose objective was to expand access to broadband Internet. The Open Digital Television network also received considerable investments. Furthermore, measures have been carried out in order to impose limits on the concentration of ownership as well as to eliminate the oligopolies and to ensure more competition in the sector. These actions intended to force a divide of the media conglomerates into smaller groups. Nevertheless, the corporations that compose these conglomerates resist strongly, making full use of their economic and judiciary power. Indeed, the absence of effective impact of such measures can be testified by the fact that the audiovisual industry remains strongly concentrated in Argentina. Overall, these new policies were designed properly to decentralize audiovisual production and expand the regional diversity of the audiovisual industry. However, the effective transformation of the organization of the audiovisual circuit in the territory faced several resistances. This can be explained firstly and foremost by the ideological and economic power of the media conglomerates. In the second place, there is an inherited inertia from the unequal distribution of the objects needed for the audiovisual production and consumption. Lastly, the resistance also relies on financial needs and in the excessive dependence of the state for the promotion of regional audiovisual production.Keywords: Argentina, audiovisual industry, communication policies, geographic concentration, regionalization, spatial circuit
Procedia PDF Downloads 2162521 Malaysian Retirement Savings Behavior
Authors: Haneffa M. G.
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Retirement preparedness among Malaysian working individuals found to be poor. Prior research proven women consistently have lower retirement confidence as compared to men. Retirement planning still become the vague issues due to saving for the golden years are being stepsided by many people. Most of them think that their contributions in companies and government retirement plan is enough to comfort them in their golden years. The Employee Provident Fund (EPF) claims that most of nearly retired person have inadequate fund to retire. Therefore, this paper aims to discuss the saving behavior of younger cohort of working individuals towards retirement planning in Malaysia. A theoretical framework is developed to understand the relationship between demographic characteristics, financial education, goal clarity, perceived religiosity and retirement savings behavior.Keywords: retirement planning, savings behavior, perceived religiosity, goal clarity, Malaysia
Procedia PDF Downloads 2832520 Managerial Risk-Taking: Evidences from the Tourism Industry
Authors: Min-Ming Wen
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Applying the U.S. lodging and tourism industry as a research sample, we examine the relation between the corporate governance structure and managerial risk-taking behavior. In light of the global financial crisis, the importance of effective governance structures is essential in protecting claimholder interests. We propose a governance structure consisting of shareholder governance measured by anti-takeover provisions to examine whether the governance structure has a significant impact on managerial risk-taking behaviors in terms of the investment policy. We will use capital expenditure and R&D investment to measure managerial risk-taking and the firm’s investment policy. In addition, we will examine whether the effects of governance on investment policy differ significantly between speculative and investment-grade firms.Keywords: corporate governance, risk-taking, firm value, lodging industry
Procedia PDF Downloads 6162519 Management by Sufficient Economy Philosophy for Hospitality Business in Samut Songkram
Authors: Krisada Sungkhamanee
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The objectives of this research are to know the management form of Samut Songkram lodging entrepreneurs with sufficient economy framework, to know the threat that affect this business and drawing the fit model for this province in order to sustain their business with Samut Songkram style. What will happen if they do not use this philosophy? Will they have a cash short fall? The data and information are collected by informal discussion with 8 managers and 400 questionnaires. We will use a mix of methods both qualitative research and quantitative research for our study. Bent Flyvbjerg’s phronesis is utilized for this analysis. Our research will prove that sufficient economy can help small and medium business firms solve their problems. We think that the results of our research will be a financial model to solve many problems of the entrepreneurs and this way will use to practice in other areas of our country.Keywords: Samut Songkram, hospitality business, sufficient economy philosophy, style
Procedia PDF Downloads 3052518 The Importance of Electronic Medical Record Systems in Health Care Economics
Authors: Mutaz Shurahabeel Ahmed Ombada
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This paper investigates potential health and financial settlement of health information technology, this paper evaluates health care with the use of IT and other associated industries. It assesses prospective savings and costs of extensive acceptance of Electronic Medical Record Systems (EMRS), models significant to health as well as safety remuneration, and conclude that efficient EMRS execution and networking could ultimately save more than US $55 billion annually through recuperating health care effectiveness and that Health Information Technology -enabled prevention and administration of chronic disease could eventually double those savings while rising health and other social remuneration. On the contrary, this is improbable to be realized without related to significant modifications to the health care system.Keywords: electronic medical record systems, health care economics, EMRS
Procedia PDF Downloads 5612517 Effects of β-Glucan on the Release of Nitric Oxide by RAW264.7 Cells Stimulated with Escherichia coli Lipopolysaccharide
Authors: Eun Young Choi, So Hui Choe, Jin Yi Hyeon, Ji Young Jin, Bo Ram Keum, Jong Min Lim, Hyung Rae Cho, Kwang Keun Cho, In Soon Choi
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This research analyzed the effect of β-glucan that is expected to alleviate the production of inflammatory mediator in macrophagocyte, which was processed by the lipopolysaccharide (LPS) of Escherichia, a pathogen related to allergy. The incubated layer was used for nitric oxide (NO) analysis. The DNA-binding activation of the small unit of NF-κB was measured using ELISA-based kit. In RAW264.7 cells that were vitalized by E.coli LPS, β-glucan inhibited both the combatant and rendering phases of inducible NO synthase (iNOS)-derived NO. β-glucan increased the expression of heme oxygenase-1 (HO-1) in the cell that was stimulated by E.coli LPS, and HO-1 activation was inhibited by SnPP. This shows that NO production induced by LPS is related to the inhibition effect of β-glucan. The phosphorylation of JNK and p38 induced by LPS were not influenced by β-glucan, and IκB-α decomposition was not influenced either. Instead, β-glucan remarkably inhibited the phosphorylation of STAT1 that was induced by E.coli LPS. Overall, β-glucan inhibited the production of NO in macrophagocyte that was vitalized by E.coli LPS through HO-1 induction and STAT1 pathways inhibition in this research. As the host inflammation reaction control by β-glucan weakens the progress of allergy, β-glucan can be used as an effective treatment method.Keywords: β-glucan, lipopolysaccharide (LPS), nitric oxide (NO), RAW264.7 cells, STAT1
Procedia PDF Downloads 4082516 Lexicon-Based Sentiment Analysis for Stock Movement Prediction
Authors: Zane Turner, Kevin Labille, Susan Gauch
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Sentiment analysis is a broad and expanding field that aims to extract and classify opinions from textual data. Lexicon-based approaches are based on the use of a sentiment lexicon, i.e., a list of words each mapped to a sentiment score, to rate the sentiment of a text chunk. Our work focuses on predicting stock price change using a sentiment lexicon built from financial conference call logs. We present a method to generate a sentiment lexicon based upon an existing probabilistic approach. By using a domain-specific lexicon, we outperform traditional techniques and demonstrate that domain-specific sentiment lexicons provide higher accuracy than generic sentiment lexicons when predicting stock price change.Keywords: computational finance, sentiment analysis, sentiment lexicon, stock movement prediction
Procedia PDF Downloads 1272515 Lexicon-Based Sentiment Analysis for Stock Movement Prediction
Authors: Zane Turner, Kevin Labille, Susan Gauch
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Sentiment analysis is a broad and expanding field that aims to extract and classify opinions from textual data. Lexicon-based approaches are based on the use of a sentiment lexicon, i.e., a list of words each mapped to a sentiment score, to rate the sentiment of a text chunk. Our work focuses on predicting stock price change using a sentiment lexicon built from financial conference call logs. We introduce a method to generate a sentiment lexicon based upon an existing probabilistic approach. By using a domain-specific lexicon, we outperform traditional techniques and demonstrate that domain-specific sentiment lexicons provide higher accuracy than generic sentiment lexicons when predicting stock price change.Keywords: computational finance, sentiment analysis, sentiment lexicon, stock movement prediction
Procedia PDF Downloads 1702514 Coastal Environment: Statistical Analysis and Geomorphic Impact on Urban Tourism in Lagos, Portugal
Authors: Magdalena Kuleta
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Ponta de Piedade (37º05 ' N, 08º40 ' W) is an area located in the southern part of the Lagos municipality, which include an abrasive and accumulative type of coastline. It is the one of the main touristic destinations of the city. The dynamic development of the attractiveness of the coast, is related with the expansion of the new tourism infrastructure and urban tourism products. These products are: transportation, sightseeing and entertainment in the form of the boat trips. Each type of excursion refers to the different product. This progress brings also many risks associated primarily with landslides cliffs. Natural conditions affecting the coast, create a huge impact on the evolution of urban tourism management. Based on observation, statistical analysis and survey method, author compare the period of six years from 2012 to 2016 in terms of the number of tourists, number and diversity of attractions, most frequently dialled products and infrastructure changes in the city. Carried methodology is based on data belonging to Turismo Portugal and the tourist company Days of Adventure. Main result, is to indicate the essence of the income from coastal tourism into the city development and how does it influence on the marketing and promoting of urban tourism in Lagos.Keywords: geomorphology of the coast in Lagos, market and promotion, quality of tourism service, urban tourism products
Procedia PDF Downloads 3182513 The Water-Way Route Management for Cultural Tourism Promotion at Angsila District: Challenge and Opportunity
Authors: Teera Intararuang
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The purpose of this research is to study on the challenge and opportunity for waterway route management for promoting cultural tourism in Angsila District, Chonburi Province. To accomplish the goals and objectives, qualitative research will be applied. The research instruments used are observation, basic interviews, in-depth interviews, and interview key local performance. The study also uses both primary data and secondary data. From research result, it is revealed that all respondents had appreciated and strongly agree to promote their waterway route tourism as an intend for further increase for their income. However, it has some challenges to success this project due to natural obstacles such as water level, seasons and high temperature. Moreover, they lack financial support from government sectors also.Keywords: Angsila community, waterway tourism route, cultural tourism, way of life
Procedia PDF Downloads 2482512 An Institutional Analysis of IFRS Adoption in Poor Jurisdictions
Authors: Catalina Florentina Pricope
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The last two decades witnessed a movement towards harmonization of international financial reporting standards (IFRS) throughout the global economy. This investigation seeks to identify the factors that could explain the adoption of IFRS by poor jurisdictions. While there has been a considerable amount, of literature published on the effects and key drivers of IFRS adoption in both developed and developing countries, little attention has been paid to jurisdictions with less developed capital markets and low-income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing a sample of 45 poor jurisdictions between 2008 and 2013, the study empirically shows that poor jurisdictions are driven by legitimacy concerns rather than by economic reasoning to adopt an international accounting perspective. This in turn has implications for the IASB, as it should seek to influence institutional pressures within a particular jurisdiction in order to promote IFRS adoption.Keywords: IFRS adoption, isomorphism, poor jurisdictions, accounting harmonization
Procedia PDF Downloads 2772511 Women’s Lived Expriences in Prison: A Study Conducted in Haramaya Correctional Facilities, Ethiopia. March 2023
Authors: Ramzi Bekri Umer
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Aim: This study attempts to investigate the causes and difficulties with women’s incarceration as well as threat for their reintegration after release from prison with emphasis on the correctional facility of Haramaya city. Method and Methodology: Both quantitative and qualitative research methods were employed in this study; key informant interviews and participant observation were utilized to gather qualitative data, while crosssectional and descriptive research designs were used to gather quantitative data. Findings: This study shows that the women's incarceration was caused by their family histories, genderbased violence, illiteracy, and socioeconomic issues. The principal charges made against the female culprits were theft, vandalism, murder, and moral perversion. A poor quality of life in prison, concerns about family dissolution, emotional instability, financial difficulties, and a lack of spirituality were the main causes of unhappiness for the women behind bars, while social stigma, mistrust, and retaliation fears were the main obstacles to the women's ability to reintegrate into their families and communities. Theoretical Importance: This study involves incarcerated women at correctional center of Haramaya who committed various types of crimes. The local government sectors and non-governmental organization will gain from the study in order to create workable plans to reduce women's criminality and the growing number of female lawbreakers. Local communities and other governmental and nongovernmental partners will be able to support gender equality initiatives that seek to eradicate gender-based violence and discrimination, which worsen the criminality of women. Data Collection and Analysis Procedures: The quantitative and qualitative data were collected prospectively from a sample of 100 women prisoners. Quantitative data were analyzed using descriptive statistics, whereas, thematic analysis, were used for qualitative data. Question Answered: 1. What are the main causes women’s imprisonment in Haramaya city correctional facility. 2. What are the main obstacles of the women's ability to reintegrate into their families and communities after released from incarceration. Conclusion: The study concludes that incarcerated women experience a tremendous impact on their daily life. It highlights the importance of addressing factors such as family backgrounds, gender-based violence, illiteracy and socio-economic problem to decrease the number of women imprisonment. Detention environment, fear for family breakup, financial hardship and deprivation of spiritual life are the major sources of distress among the incarcerated women.Keywords: Ethiopia, women prisoner, incarceration, reintegration
Procedia PDF Downloads 612510 Energy Models for Analyzing the Economic Wide Impact of the Environmental Policies
Authors: Majdi M. Alomari, Nafesah I. Alshdaifat, Mohammad S. Widyan
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Different countries have introduced different schemes and policies to counter global warming. The rationale behind the proposed policies and the potential barriers to successful implementation of the policies adopted by the countries were analyzed and estimated based on different models. It is argued that these models enhance the transparency and provide a better understanding to the policy makers. However, these models are underpinned with several structural and baseline assumptions. These assumptions, modeling features and future prediction of emission reductions and other implication such as cost and benefits of a transition to a low-carbon economy and its economy wide impacts were discussed. On the other hand, there are potential barriers in the form political, financial, and cultural and many others that pose a threat to the mitigation options.Keywords: energy models, environmental policy instruments, mitigating CO2 emission, economic wide impact
Procedia PDF Downloads 5242509 Online Pose Estimation and Tracking Approach with Siamese Region Proposal Network
Authors: Cheng Fang, Lingwei Quan, Cunyue Lu
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Human pose estimation and tracking are to accurately identify and locate the positions of human joints in the video. It is a computer vision task which is of great significance for human motion recognition, behavior understanding and scene analysis. There has been remarkable progress on human pose estimation in recent years. However, more researches are needed for human pose tracking especially for online tracking. In this paper, a framework, called PoseSRPN, is proposed for online single-person pose estimation and tracking. We use Siamese network attaching a pose estimation branch to incorporate Single-person Pose Tracking (SPT) and Visual Object Tracking (VOT) into one framework. The pose estimation branch has a simple network structure that replaces the complex upsampling and convolution network structure with deconvolution. By augmenting the loss of fully convolutional Siamese network with the pose estimation task, pose estimation and tracking can be trained in one stage. Once trained, PoseSRPN only relies on a single bounding box initialization and producing human joints location. The experimental results show that while maintaining the good accuracy of pose estimation on COCO and PoseTrack datasets, the proposed method achieves a speed of 59 frame/s, which is superior to other pose tracking frameworks.Keywords: computer vision, pose estimation, pose tracking, Siamese network
Procedia PDF Downloads 1532508 Synthesis, Characterization and Applications of Some Selected Dye-Functionalized P and N-Type Nanoparticles in Dye Sensitized Solar Cells
Authors: Arifa Batool, Ghulam Hussain Bhatti, Syed Mujtaba Shah
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Inorganic n-type (TiO2, CdO) and p-type (NiO, CuO) metal oxide nanoparticles were synthesized by a facile wet chemical method at room temperature. The morphological, compositional, structural and optical properties were investigated by scanning electron microscopy, energy dispersive X-ray spectroscopy, FT-IR, XRD analysis, UV/Visible and fluorescence spectroscopy. All semiconducting nanoparticles were photosensitized with Ru (II) based Z907 dye in ethanol solvent by grafting. Grafting of dye on the surface of nanoparticles was confirmed by UV/Visible and FT-IR spectroscopy. The synthesized photo-active nanohybrid was thoroughly blended with P3HT, a solid electrolyte and I-V measurements under solar stimulated radiations 1000 W/m2 (AM 1.5) were recorded. Maximum incident photon to current conversion efficiency (IPCE) of 0.9% was achieved with dye functionalized Z907-TiO2 hybrid, IPCE of 0.72% was achieved with bulk-heterojunction of TiO2-Z907-CuO and IPCE of 0.68% was attained with nanocomposite of TiO2-CdO. TiO2 based Solar cells have maximum Jscvalue i.e.4.63 mA/cm2. Dye-functionalized TiO2-based photovoltaic devices were found more efficient than the reference device but the morphology of the device was a major check in progress.Keywords: solar cell, bulk heterojunction, nanocomposites, photosensitization, dye sensitized solar cell
Procedia PDF Downloads 2842507 Structural, Magnetic, and Dielectric Studies of Tetragonally Ordered Sm₂Fe₂O₇ Pyrochlore Nanostructures for Spintronic Application
Authors: S. Nqayi
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Understanding the structural, electronic, and magnetic properties of nanomaterials is essential for developing next-generation electronic and spintronic devices, contributing to the progress of nanoscience and nanotechnology applications. Multiferroic materials, with intimately coupled ferroic-order parameters, are widely considered to breed fascinating physical properties and provide unique opportunities for the development of next-generation devices, like multistate non-volatile memory. In this study, we are set to investigate the structural, electronic, and magnetic properties of the frustrated Feᴵᴵ/Smⱽᴵ sublattice in relation to the widely studied perovskites for spintronics applications. The atomic composition, microstructure, crystallography, magnetization, thermal, and dielectric properties of a pyrochlore Sm₂Fe₂O₇ system synthesized using sol-gel methods are currently being investigated. Precursor powders were dissolved in citric acid monohydrate to obtain a solution. The obtained solution was stirred and heated using a magnetic stirrer to obtain the gel phase. Then, the gel was dried at 200°C to remove water and organic compounds and form an orange powder. The X-ray diffraction analysis confirms that the structure crystallized as a pyrochlore structure with a tetragonal F4mm (107) symmetry. The presence of Fe³⁺/Fe⁴⁺ mixed states is also revealed by XPS analysis.Keywords: nanostructures, multiferroic materials, pyrochlores, spintronics
Procedia PDF Downloads 552506 A Range of Steel Production in Japan towards 2050
Authors: Reina Kawase
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Japan set the goal of 80% reduction in GHG emissions by 2050. To consider countermeasures for reducing GHG emission, the production estimation of energy intensive materials, such as steel, is essential. About 50% of steel production is exported in Japan, so it is necessary to consider steel production including export. Steel productions from 2005-2050 in Japan were estimated under various global assumptions based on combination of scenarios such as goods trade scenarios and steel making process selection scenarios. Process selection scenarios decide volume of steel production by process (basic oxygen furnace and electric arc furnace) with considering steel consumption projection, supply-demand balance of steel, and scrap surplus. The range of steel production by process was analyzed. Maximum steel production was estimated under the scenario which consumes scrap in domestic steel production at maximum level. In 2035, steel production reaches 149 million ton because of increase in electric arc furnace steel. However, it decreases towards 2050 and amounts to 120 million ton, which is almost same as a current level. Minimum steel production is under the scenario which assumes technology progress in steel making and supply-demand balance consideration in each region. Steel production decreases from base year and is 44 million ton in 2050.Keywords: goods trade scenario, steel making process selection scenario, steel production, global warming
Procedia PDF Downloads 3832505 Tracing the Direction of Media Activism: Public Perspective
Authors: G. Arockiasamy, B. Sujeevan Kumar, Surendheran
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Human progress and development are highly influenced by the power of information access and technology. A global and multi-national transformation all over the word is possible due to digitalization. In the process of exchanging information, experience, and resources, there is a radical shift in who controls them. Mass media has turned the world into a global village by strengthening communication network. As a result, a new digital culture has emerged as a social network commonly known as new media. Today the advancement of technology is at the doorstep of everyone linking to anywhere. The traditional social restrictions are broken down by the new type of virtual communication modality that transcends people beyond boundaries At the same time media empire has invaded every nook and corner of the world through great expansion. Media activism is growing stronger and stronger but the truth and true meaning lost in the process. This paper explores the peoples’ attitude to media activism and tracing its direction. The methodology employed is random sampling survey and content analysis method. Both qualitatively and quantitatively measured. The findings tend to show 60 percent indicate media activism as positive and others indicate as negative. As a conclusion, media activism has danger within but depends on nature of the development of human orientation.Keywords: media activism, media industry, program, truth information, orientation and nature
Procedia PDF Downloads 2102504 Normalizing Logarithms of Realized Volatility in an ARFIMA Model
Authors: G. L. C. Yap
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Modelling realized volatility with high-frequency returns is popular as it is an unbiased and efficient estimator of return volatility. A computationally simple model is fitting the logarithms of the realized volatilities with a fractionally integrated long-memory Gaussian process. The Gaussianity assumption simplifies the parameter estimation using the Whittle approximation. Nonetheless, this assumption may not be met in the finite samples and there may be a need to normalize the financial series. Based on the empirical indices S&P500 and DAX, this paper examines the performance of the linear volatility model pre-treated with normalization compared to its existing counterpart. The empirical results show that by including normalization as a pre-treatment procedure, the forecast performance outperforms the existing model in terms of statistical and economic evaluations.Keywords: Gaussian process, long-memory, normalization, value-at-risk, volatility, Whittle estimator
Procedia PDF Downloads 354