Search results for: index quality of transparency report

Authors: Chang-Fa Liu, Yi-Ting Wang, Yuan Liu, Hai-Feng Wei, Lei Fang, Jin Li

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Heavy metals in sediments can cause adverse ecological effects while it exceeds a given criteria. The present study investigated sediment environmental quality, pollutant enrichment, ecological risk, and source identification for copper, cadmium, lead, zinc, mercury, and arsenic in the sediments collected from tidal flat marsh of Shuangtai estuary, China. The arithmetic mean integrated pollution index, geometric mean integrated pollution index, fuzzy integrated pollution index, and principal component score were used to characterize sediment environmental quality; fuzzy similarity and geo-accumulation Index were used to evaluate pollutant enrichment; correlation matrix, principal component analysis, and cluster analysis were used to identify source of pollution; environmental risk index and potential ecological risk index were used to assess ecological risk. The environmental qualities of sediment are classified to very low degree of contamination or low contamination. The similar order to element background of soil in the Liaohe plain is region of Sanjiaozhou, Honghaitan, Sandaogou, Xiaohe by pollutant enrichment analysis. The source identification indicates that correlations are significantly among metals except between copper and cadmium. Cadmium, lead, zinc, mercury, and arsenic will be clustered in the same clustering as the first principal component. Copper will be clustered as second principal component. The environmental risk assessment level will be scaled to no risk in the studied area. The order of potential ecological risk is As > Cd > Hg > Cu > Pb > Zn.

Keywords: ecological risk assessment, heavy metals, sediment, marsh, Shuangtai estuary

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Authors: Encarnación Álvarez, Rosa M. García-Fernández, Juan F. Muñoz, Francisco J. Blanco-Encomienda

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The problem of estimating a proportion has important applications in the field of economics, and in general, in many areas such as social sciences. A common application in economics is the estimation of the headcount index. In this paper, we define the general headcount index as a proportion. Furthermore, we introduce a new quantitative method for estimating the headcount index. In particular, we suggest to use the logistic regression estimator for the problem of estimating the headcount index. Assuming a real data set, results derived from Monte Carlo simulation studies indicate that the logistic regression estimator can be more accurate than the traditional estimator of the headcount index.

Keywords: poverty line, poor, risk of poverty, Monte Carlo simulations, sample

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Authors: Jennifer E. Lynette

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The purpose of this study is to develop a nation-wide assessment tool to gauge the quality and efficiency of response activities by emergency personnel to fires in Denmark. Current fire incident reports lack detailed information that can lead to breakthroughs in research and improve emergency response efforts. Information generated from the report database is analyzed and assessed for efficiency and quality. By utilizing information collection gaps in the incident reports, an improved, indepth, and streamlined quality gauging system is developed for use by fire brigades. This study pinpoints previously unrecorded factors involved in the response phases of a fire. Variables are recorded and ranked based on their influence to event outcome. By assessing and measuring these data points, quality standards are developed. These quality standards include details of the response phase previously overlooked which individually and cumulatively impact the overall success of a fire response effort. Through the application of this tool and implementation of associated quality standards at Denmark’s fire brigades, there is potential to increase efficiency and quality in the preparedness and response phases, thereby saving additional lives, property, and resources.

Keywords: emergency management, fire, preparedness, quality standards, response

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Authors: Xiaohan Gu

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China is perceived as one of the most politically corrupt countries in the world. The 2021 Transparency International Corruption Perceptions Index China (RPC) ranks the country in 66th place out of 180 countries in the Index, where the 180 countries are perceived to have the most corrupt public sector. This paper proposes a theory on the impact of corruption on the consumption of luxury goods. We test the theory and evaluate the effectiveness of China’s anti-corruption campaign in 2012 by conducting a difference-in-differences analysis of product-city-level alcohol and cigarette consumption from 2013 to 2022. We find that the campaign increased sales of middle-end baijiu and cigarettes but decreased sales of luxury baijiu and cigarettes, contrasting with the trend for low-end products. This substitution pattern may be attributable to decreased public spending on luxury goods. This substitution pattern is moderated by officials’ wages and anti-corruption efforts, which supports the theoretical predictions.

Keywords: substitution effect, baijiu, corruption, anti-corruption, chinese political connection

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Authors: Siti Zabedah Saidin, Aidi Ahmi, Azharudin Ali, Wan Norhayati Wan Ahmad

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In today's increasingly complex and interconnected world, the concept of sustainability has transcended mere corporate social responsibility, evolving into a fundamental driver of organizational behaviour and disclosure. This content analysis study delves into the Malaysian federal-level statutory bodies’ annual report for the year 2021, aiming to elucidate the extent of sustainability disclosures within the non-financial sections of these reports. The escalating global emphasis on sustainability has prompted organizations to embrace transparency as a means to demonstrate their commitment to environmental, social, and governance (ESG) considerations. Voluntary sustainability disclosure has emerged as a crucial channel through which organizations communicate their efforts, initiatives, and impacts in these areas, thereby fostering trust and accountability with stakeholders. The study aims to identify and examine the types of sustainability information disclosed voluntarily by the federal-level statutory bodies, concentrating on the non-financial sections of the annual reports. To achieve this, the study adopts a simplified disclosure index, a pragmatic tool that quantifies the extent of sustainability reporting in a standardized manner. Using convenience sampling, the study selects a sample of annual reports from the federal-level statutory bodies in Malaysia, as provided on their respective websites. The content analysis is centred on the non-financial sections of these reports, allowing for an in-depth exploration of sustainability disclosures. The findings of the study present the extent to which Malaysian federal-level statutory bodies embrace sustainability reporting. Through thorough content analysis, the study uncovered diverse dimensions of sustainability information, encompassing environmental impact assessments, social engagement endeavours, and governance frameworks. This reveals a deliberate effort by these bodies to encapsulate their holistic organizational contributions and challenges, transcending traditional financial metrics. This research contributes to the existing literature by providing insights into the evolving landscape of sustainability disclosure practices among Malaysian federal-level statutory bodies. The findings underline the proactive nature of these bodies in voluntarily sharing sustainability-related information, reflecting their recognition of the interconnectedness between organizational success and societal well-being. Furthermore, the study underscores the potential influence of regulatory guidelines and societal expectations in shaping the extent and nature of voluntary sustainability disclosures. Organizations are not merely responding to regulatory mandates but are actively aligning with global sustainability goals and stakeholder expectations. As organizations continue to navigate the intricate web of stakeholder expectations and sustainability imperatives, this study enriches the discourse surrounding transparency and sustainability reporting. The analysis emphasizes the important role of non-financial disclosures in portraying a holistic organizational narrative. In an era where stakeholders demand accountability, and the interconnectedness of global challenges necessitates collaborative action, the voluntary disclosure of sustainability information stands as a testament to the commitment of Malaysian federal-level statutory bodies in shaping a more sustainable future.

Keywords: voluntary disclosure, sustainability information, annual report, federal-level statutory body

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Authors: Yolanda Ramirez, Angel Tejada, Agustin Baidez

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This paper shows the general perceptions of Spanish university stakeholders in relation to the university’s annual reports and the adequacy and potential of intellectual capital reporting. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. It was thought that these participants would provide a good example of the attitude of university stakeholders since they represent the different social groups connected with universities. From the results of this study we are in the position of confirming the need for universities to offer information on intellectual capital in their accounting information model.

Keywords: intellectual capital, disclosure, stakeholders, universities, annual report

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Authors: Lizhou Chen, Abdelhamid Belgaid, Assem Elsayed, Xiaoming Yang

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Compression index is essential in foundation settlement calculation. The traditional method for determining compression index is consolidation test which is expensive and time consuming. Many researchers have used regression methods to develop empirical equations for predicting compression index from soil properties. Based on a large number of compression index data collected from consolidation tests, the accuracy of some popularly empirical equations were assessed. It was found that primary compression index is significantly overestimated in some equations while it is underestimated in others. The sensitivity analyses of soil parameters including water content, liquid limit and void ratio were performed. The results indicate that the compression index obtained from void ratio is most accurate. The ANOVA (analysis of variance) demonstrates that the equations with multiple soil parameters cannot provide better predictions than the equations with single soil parameter. In other words, it is not necessary to develop the relationships between compression index and multiple soil parameters. Meanwhile, it was noted that secondary compression index is approximately 0.7-5.0% of primary compression index with an average of 2.0%. In the end, the proposed prediction equations using power regression technique were provided that can provide more accurate predictions than those from existing equations.

Keywords: compression index, clay, settlement, consolidation, secondary compression index, soil parameter

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Authors: Olurankinse Felix, Fatukasi Bayo

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Over the years, the medium through which government financial statements are prepared has been on cash basis of accounting. This basis was characterised with some shortcomings ranging from non- disclosure of quality and detail information relating to government financial transactions, ill informed assessment of government resource allocation, weak internal control system that inhibits accountability and transparency and non- standardisation of reporting ethics for the purpose of comparability. The emergence of international public sector accounting standards (IPSAS) is therefore seen as leverage as it aims at improving the quality of general purpose financial reporting by public sector entities thereby increasing transparency and accountability. IPSAS is a new concept that all institutions must fully adopts. The crux of this paper is to find out to what extent is the awareness and adoption of IPSAS to both students and lecturers interms of teaching, learning and inclusion in the curriculum of accounting education. The methodology involved the use of well designed questionnaires to obtain information from some selected institutions and the analysis was done with the use of maximum likelihood ordered probit regression. The result of the analysis shows that despite a high level of sensitisation/awareness of IPSAS, the degree of adoption is still low due to low level of desirability by students and lecturers. The paper recommend the need for the government to enact an enabling law to back up the adoption and more importantly to institute appropriate sanctions to ensure full compliance.

Keywords: assessment, awareness, adoption, IPSAS, cash basis

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Authors: Theresa K., Shanmugasundaram R., Kennedy J. S.

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Nutrient supplements are indispensable for raising crops and to reap determining productivity. The nutrient imbalance between replenishment and crop uptake is attempted through the input of inorganic fertilizers. Excessive dumping of inorganic nutrients in soil cause stagnant and decline in yield. Imbalanced N-P-K ratio in the soil exacerbates and agitates the soil ecosystems. The study evaluated the fertilization practices of conventional (CFs), organic and Integrated Nutrient Management system (INM) on soil quality using key indicators and soil quality indices. Twelve rice farming fields of which, ten fields were having conventional cultivation practices, one field each was organic farming based and INM based cultivated under monocropping sequence in the Thondamuthur block of Coimbatore district were fixed and properties viz., physical, chemical and biological were studied for four cropping seasons to determine soil quality index (SQI). SQI was computed for conventional, organic and INM fields. Comparing conventional farming (CF) with organic and INM, CF was recorded with a lower soil quality index. While in organic and INM fields, the higher SQI value of 0.99 and 0.88 respectively were registered. CF₄ received with a super-optimal dose of N (250%) showed a lesser SQI value (0.573) as well as the yield (3.20 t ha⁻¹) and the CF6 which received 125 % N recorded the highest SQI (0.715) and yield (6.20 t ha⁻¹). Likewise, most of the CFs received higher N beyond the level of 125 % except CF₃ and CF₉, which recorded lower yields. CFs which received super-optimal P in the order of CF₆&CF₇>CF₁&CF₁₀ recorded lesser yields except for CF₆. Super-optimal K application also recorded lesser yield in CF₄, CF₇ and CF₉.

Keywords: rice cropping system, soil quality indicators, imbalanced fertilization, yield

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Authors: Hao Qin

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This paper proposes a guiding tool for companies to write social responsibility report by developing an applicable writing system based on analysis of its functional requirements, writing indicators and roles. The system’s operation and results concerned will be demonstrated as well.

Keywords: social responsibility, report writing, system, design and realization

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Authors: Ji-Yuan Lin, Yu-Ming Liou, Yi-Ting Chen, Chen-Syuan Lin

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Soil water index obtained by tank model is now commonly used in soil and sand disaster alarm system in Japan. Comparing with the rainfall trigging index in Taiwan, the tank model is easy to predict the slope water content on large-scale landslide. Therefore, this study aims to estimate the threshold value of large-scale landslide using the soil water index Sixteen typhoons and heavy rainfall events, were selected to establish the, to relationship between landslide event and soil water index. Finally, the proposed threshold values for landslides on country road No.89 are suggested in this study. The study results show that 95% landslide cases occurred in soil water index more than 125mm, and 30% of the more serious slope failure occurred in the soil water index is greater than 250mm. Beside, this study speculates when soil water index more than 250mm and the difference value between second tank and third tank less than -25mm, it leads to large-scale landslide more probably.

Keywords: soil water index, tank model, landslide, threshold values

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Authors: Nunu Nakashidze, Shota Lominadze, Darejan Jashi

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Citrus culture used to be one of the leading fields of sub-tropical agriculture in Georgia and especially in Adjara region, but the citrus production has been significantly decreased in recent years due to deterioration of quality index of fruit and reduction of sale markets. The fact severely affected both the economy of Republic and population. Intensive technologies of citrus fruit production are widely implemented in the world practices, which include the following: variety of species, consumption of fertilizers and chemicals, proper use of fruit production and etc. However working on technologies which ensure getting of high quality and plentiful product is very much important if taking into consideration modern, global ecological problems. Using of bio-preparations for plant nourishment is considered as one of the activities. The present work discusses liquid organic fertilizer 'Biorag' produced in Georgia and influence of its growth stimulation (Gakhokidze N1, N2, N3) on agrochemical index of soils and mineral composition of fruit of Citrus Unshiu orchards cultivated in the sub-tropical zone of Black Sea in Adjara region. It was ascertained that liquid organic fertilizers used in the orchard of citrus 'Unshiu' and influence of growth stimulators on the quality index of fruit are not clearly shown in comparison with control one. A small priority is noticed in case of growth stimulators. In conditions of red soils, liquid organic fertilizers and growth stimulators added in the nutrition of the citrus more or less influence the dry material of fruit and the composition of ash and nutrition elements. Agro-chemical index of the soil, except exchange acidity, is somehow enlarged which is one of the positive results in this case.

Keywords: growth stimulator, liquid fertilizer, plant, fruit, soil

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Authors: Nguyen Manh Hien

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Service quality is the highest requirement from users, especially for the service in electronic government. During the past decades, it has become a major area of academic investigation. Considering this issue, there are many researches that evaluated the dimensions and e-service contexts. This study also identified the dimensions of service quality but focused on a new conceptual and provides a new methodological in developing measurement scales of e-service quality such as information quality, service quality and organization quality. Finally, the study will suggest a key factor to evaluate e-government service quality better.

Keywords: dimensionality, e-government, e-service, e-service quality

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Authors: Kiknadze T, Tevdorashvili G, Muzashvili T, Gachechiladze M, Burkadze G

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Uterine leiomyomas decrease the quality of life by causing significant morbidity among women of reproductive age. Histologically various types of leiomyoma's can be differentiated. We have analysed th histopathological, proliferation, apoptotic, and hormonal profile in different types of leiomyomas. Study included altogether140 cases distributed into the following groups: group I-normal myometrium (20cases), group II-classic leiomyoma (69 cases), group III-cellular leiomyoma (15 cases), group IV-bizarre cell/atypical leiomyoma (22cases), group V-smooth muscle tumors of uncertain malignancy potential (STUMP) (8 cases) and group VI-leiomyosarcoma (6 cases). Together with classic histopathological features such as nuclear atypia, cellularity, presence of mitoses, vasculature and necrosis, immunohistochemical phenotype using antibodies against Ki67,Cas3, ER, and PR were analysed. The results of our study showed that leiomyomas are charterised with variable histopathological and immunohistocthemical phenotype. Histopathological parameters mainly correlate with the degree of malignancy except for two bizarre/atypical leiomyoma and STUMP, where two distinct subgroups could be identified. In bizarre/ atipycal leiomyoma, 31% of cases are characterized with the features of classic leiomyoma, whilst the rest of the cases reveal more atipycal phenotype. In STUMP 37.5 % of cases are characterized with the features of atipycal leiomyomas. The result of the immunohistochemical study also reveald that half of bizarre/atipycal leiomyomas are characterized with the low proliferation index, high apoptotic index, and high ER and PR index, whilst another half is characterized with high proliferation index, low apoptotic index, and low ER and PR index. Similarly, part of the STUMP cases are characterized with low proliferation index, high Er, and PR index and whilst part of the cases are characterized whith high proliferation index, low apoptotic index and low ER and PR index. The results of the histopathological and immunohistochemical study indicate that these two entities represent the heterogenous group of diseases, which might be the explanation of their different prognosis. Presented histopathological and immunohistochemical features should be considered in the diagnosis of myometrial smooth muscle tumors.

Keywords: proliferation, apoptosis, bizarre cell, leiomyosarcoma., leiomyoma

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Authors: Khawla Hlel

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Purpose: This study aims to examine whether critical audit matters (CAM) affect financial information quality. We also investigate the moderating role of the audit committee on the association between CAM and financial information quality. Design/Methodology/Approach: The analysis is based on GLS and GMM regressions explaining the absolute value of discretionary accruals by using 52 Tunisian listed firms on the Tunisia Stock Exchange (TSE) for the period 2017-2020. Findings: We find evidence that managers react to the CAM by increasing the quality of financial disclosures. This study provides insights into how a change in the auditor’s report model might impact the quality of financial information. It suggests that external auditors and audit committees serve as a beneficial mechanism for enhancing financial information quality by reducing information asymmetry. In addition, our results indicate that CAM is an efficient monitoring mechanism that increases financial reporting quality and supervises managers. Originality: This study is important for potential investors who should assess CAM when evaluating firms. Furthermore, the authors expect the findings to be interesting to firms, as this study highlights the effectiveness of the auditor in reducing managerial opportunistic behavior and improving information quality. The results could encourage audit regulators to ameliorate the standards, as this research reinforces the role of the auditor in increasing the quality of financial disclosure by offering the required information for shareholders.

Keywords: critical audit matters, audit committee, information quality, Tunisian firms

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Authors: Jenq-Shyong Chen, Ben-Fong Yu

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CNC(computer numerical control) machining centers have been widely used for machining different metal components for various industries. For a specific CNC machine, its everyday job is assigned to cut different products with quite different attributes such as material type, workpiece weight, geometry, tooling, and cutting conditions. Theoretically, the dynamic characteristics of the CNC machine should be properly tuned match each machining job in order to get the optimal machining performance. However, most of the CNC machines are set with only a standard set of CNC parameters. In this study, we have developed an auto-tuning system which can automatically change the CNC parameters and in hence change the machine dynamic characteristics according to the selection of machining modes which are set by the mixed combination of three machine performance indexes: the HO (high surface quality) index, HP (high precision) index and HS (high speed) index. The acceleration, jerk, corner error tolerance, oscillation and dynamic bandwidth of machine’s feed axes have been changed according to the selection of the machine performance indexes. The proposed auto-tuning system of the CNC parameters has been implemented on a PC-based CNC controller and a three-axis machining center. The measured experimental result have shown the promising of our proposed auto-tuning system.

Keywords: auto-tuning, CNC parameters, machining mode, high speed, high accuracy, high surface quality

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Authors: Fernando Seabra, Giulia P. Flores, Karolina C. Gomes

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Trade liberalizations measures, as import tariff cuts, are not a sufficient trigger for trade growth. Given that price margins are narrow, traders and cargo operators tend to opt out of markets where the process of goods clearance is slow and costly. Excess paperwork and slow customs dispatch not only lead to institutional breakdowns and corruption but also to increasing transaction cost and trade constraints. The objective of this paper is, therefore, two-fold: First, to evaluate the relationship between institutional and infrastructural performance indexes and trade growth in container throughput; and, second, to investigate the causes for differences in container demurrage and detention fees in Latin American countries (using other emerging countries as benchmarking). The analysis is focused on manufactured goods, typically transported by containers. Institutional and infrastructure bottlenecks and, therefore, the country logistics efficiency – measured by the Logistics Performance Index (LPI, World Bank-WB) – are compared with other indexes, such as the Doing Business index (WB) and the Corruption Perception Index (Transparency International). The main results based on the comparison between Latin American countries and the others emerging countries point out in that the growth in containers trade is directly related to LPI performance. It has also been found that the main hypothesis is valid as aspects that more specifically identify trade facilitation and corruption are significant drivers of logistics performance. The exam of port efficiency (demurrage and detention fees) has demonstrated that not necessarily higher level of efficiency is related to lower charges; however, reductions in fees have been more significant within non-Latin American emerging countries.

Keywords: corruption, logistics performance index, container throughput, Latin America

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Authors: R. W. C. Devindi, S. M. Buddika Harshanath

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E-learning is a widely used technology for learning in the modern world. With the pandemic situation the popularity of using e-learning has been increased in a larger capacity. The e-learning educational systems require software resources as well as hardware usually but it is hard for most of the education institutions to afford those resources. Also with the massive user load e-learning has to broaden the server side resources as well. Therefore, in the present cloud computing was implemented in order to make the e – learning systems more efficient. The researcher has analyzed the quality of the e-learning systems on the perception of the learners and the teachers with the aid of hypothesis and has given the analyzed results and the discussion in this report. Therefore, the future research will be able to get some steps to increase the quality of the online learning systems furthermore. In the case of e-learning, quality assurance and cost effectiveness are essential. A complex quality assurance system is used in the stated project. There are no well-defined standard evaluation measures in this field. As a result, accurately assessing the e-learning system's overall quality is challenging. The researcher has done the analysis with the aid of standard methods and software.

Keywords: LMS–learning management system, SPSS–statistical package for social sciences (software), eigen value, hypothesis

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Authors: Kaveh Shahi, Helmi Z. M. Shafri, Ebrahim Taherzadeh

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In remote sensing, shadow causes problems in many applications such as change detection and classification. It is caused by objects which are elevated, thus can directly affect the accuracy of information. For these reasons, it is very important to detect shadows particularly in urban high spatial resolution imagery which created a significant problem. This paper focuses on automatic shadow detection based on a new spectral index for multispectral imagery known as Shadow Detection Index (SDI). The new spectral index was tested on different areas of World-View 2 images and the results demonstrated that the new spectral index has a massive potential to extract shadows effectively and automatically.

Keywords: spectral index, shadow detection, remote sensing images, World-View 2

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Authors: Lajmi Azhaar, Yab Mdallelah

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This study examines the Tunisian market in which recent events, notably financial scandals, provide an appropriate framework for studying the impact of corporate governance on the audit report lag. Moreover, very little research has been done to examine this relationship in this context. The objective of this work is, therefore, to understand the factors influencing audit report lag, drawing primarily on agency theory (Jensen and Meckling, 1976), which shows that the characteristics of the board of directors have an impact on the report lag (independence, diligence, and size). In addition, the characteristics of the committee also have an impact on the audit report lag (size, independence, diligence, and expertise). Therefore, our research provides empirical evidence on the impact of governance mechanisms attributes on audit report lag. Using a sample of forty-seven (47) Tunisian companies listed on the Tunis Stock Exchange (BVMT) during the period from 2014 to 2019, and basing on the GMM method of the dynamic panel, multivariate analysis shows that most corporate governance attributes have a significant effect on audit report lag. Specifically, the audit committee diligence and the audit committee expertise have a significant and positive effect on audit report lag. But the diligence of the board has a significant and negative effect on audit report lag. However, this study finds no evidence that the audit committee independence, the size, independence, and diligence of the director’s board are associated with the audit report lag. In addition, the results of this study also show that there is a significant effect of some control variables. Finally, we are contributing to this study by using the GMM method of the dynamic panel. We are also using an emerging context that is very poorly developed and exploited by previous studies.

Keywords: governance mechanisms, audit committee, board of directors, audit report lag

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Authors: Safet Zejnullahu

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The relationship between the public and media is more than meaningful. It has been a topic of discussion as early as the birth of the media. The 'magic box' called radio adapted and transformed by following the tastes and interests of the public. Television went a step further by complementing the magic sound of the magic box with photos/images. Newspapers informed the reader, but from time to time, they also provided them the room to express their opinions. The media-public report in the traditional media is a report of a mutual respect. Today, the report between media and public should be well defined. The goal of this paper is to analyze the history of the media-public relationship, with a special emphasis on the analysis of this relationship in media of the internet time. This paper seeks to prove that the internet media has created a completely new and thus far unknown relationship between the media and public. Through research, which includes an analysis of the media in Kosovo and Albania, it will be proven that the media of the internet time has elevated this relationship to a new level, with many unknowns in terms of the functioning and role of the media. The results and findings of the paper are related to the conclusion that from the relationship in which the roles of the media and the public are known, nowadays, this relationship goes beyond the known principle and rules and is more defined as a relationship of mutual deception. The media goes beyond the line of the humility of the public, and the public seeks to direct the content of the media. The media-public report in the internet-media is a report based on mutual attempt for fraud.

Keywords: media, public, report, humility, direction

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Authors: Dwi Wijiastutik, Tarjo, Yuni Rimawati

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The purpose of this empirical study is to analyse how to the market reaction and the conservative degree changes on the adoption of International Financial Reporting Standart (IFRS) through Jakarta Islamic Index. The study also has given others additional analysis on the profitability, capital structure and size company toward IFRS adoption. The data collection methods used in this study reveals as secondary data and deep analysis to the company’s annual report and daily price stock at yahoo finance. We analyse 40 companies listed on Jakarta Islamic Index from 2010 to 2014. The result of the study concluded that IFRS has given a different on the depth analysis to the two of variance analysis: Moderated Regression Analysis and Wilcoxon Signed Rank to test developed hypotheses. Our result on the regression analysis shows that market response and conservatism principle is not significantly after IFRS Adoption in Jakarta Islamic Index. Furthermore, in addition, analysis on profitability, capital structure, and company size show that significantly after IFRS adoption. The findings of our study help investor by showing the impact of IFRS for making decided investment.

Keywords: IFRS, earnings response coefficient, conservatism principle

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Authors: Bei Shan Lin, Tzu Yu Huang, Ya Ping Chen, Chun Mel Lu

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This research is divided into two parts. The first part is to adopt the method of supercritical carbon dioxide fluid extraction to extract sage essential oil (Salvia officinalis) and to find out the differences when the procedure is under different pressure conditions. Meanwhile, this research is going to probe into the composition of the extracted sage essential oil. The second part will talk about the effect of the aromatherapy with extracted sage essential oil to improve the sleeping quality for women in menopause. The extracted sage substance is tested by inhibiting DPPH radical to identify its antioxidant capacity, and the extracted component was analyzed by gas chromatography-mass spectrometer. Under two different pressure conditions, the extracted experiment gets different results. By 3000 psi, the extracted substance is IC50 180.94mg/L, which is higher than IC50 657.43mg/L by 1800 psi. By 3000 psi, the extracted yield is 1.05%, which is higher than 0.68% by 1800 psi. Through the experimental data, the researcher also can conclude that the extracted substance with 3000psi contains more materials than the one with 1800 psi. The main overlapped materials are the compounds of cyclic ether, flavonoid, and terpenes. Cyclic ether and flavonoids have the function of soothing and calming. They can be applied to relieve cramps and to eliminate menopause disorders. The second part of the research is to apply extracted sage essential oil to aromatherapy for women who are in menopause and to discuss the effect of the improvement for the sleeping quality. This research adopts the approaching of Swedish upper back massage, evaluates the sleeping quality with the Pittsburgh Sleep Quality Index, and detects the changes with heart rate variability apparatus. The experimental group intervenes with extracted sage essential oil to the aromatherapy. The average heart beats detected by the apparatus has a better result in SDNN, low frequency, and high frequency. The performance is better than the control group. According to the statistical analysis of the Pittsburgh Sleep Quality Index, this research has reached the effect of sleep quality improvement. It proves that extracted sage essential oil has a significant effect on increasing the activities of parasympathetic nerves. It is able to improve the sleeping quality for women in menopause

Keywords: supercritical carbon dioxide fluid extraction, Salvia officinalis, aromatherapy, Swedish massage, Pittsburgh sleep quality index, heart rate variability, parasympathetic nerves

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Authors: Bikash Ranjan Mishra, Lopamudra D. Satpathy

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In the wake of the phenomenal surge in international business in the last decades or more, both the developed and developing economies around the world are in massive competition to attract more and more FDI flows. While the developed countries have marched ahead in the race, the developing countries, especially those of Asian economies, have followed them at a rapid pace. While most of the previous studies have analysed the role of institutional quality in the promotion of FDI flows in developing countries, very few studies have taken an integrated approach of examining the comprehensive impact of institutional quality, globalization pattern and domestic financial development on FDI flows. In this context, the paper contributes to the literature in two important ways. Firstly, two composite indices of institutional quality and domestic financial development for the Asian countries are constructed in comparison to earlier studies that resort to a single variable for indicating the institutional quality and domestic financial development. Secondly, the impact of these variables on FDI flows through their interaction with geographical region is investigated. The study uses panel data covering the time period of 1996 to 2012 by selecting twenty Asian developing countries by emphasizing the quality of institutions from the geographical regions of eastern, south-eastern, southern and western Asia. Control of corruption, better rule of law, regulatory quality, effectiveness of the government, political stability and voice and accountability are used as indicators of institutional quality. Besides these, the study takes into account the domestic credits in the hands of public, private sectors and in stock markets as domestic financial indicators. First in the specification of model, a factor analysis is performed to reduce the vast determinants, which are highly correlated with each other, to a manageable size. Afterwards, a reduced version of the model is estimated with the extracted factors in the form of index as independent variables along with a set of control variables. It is found that the institutional quality index and index of globalization exert a significant effect on FDI inflows of the host countries; in contrast, the domestic financial index does not seem to play much worthy role. Finally, some robustness tests are performed to make sure that the results are not sensitive to temporal and spatial unobserved heterogeneity. On the basis of the above study, one general inference can be drawn from the policy prescription point of view that the government of these developing countries should strengthen their domestic institution, both financial and non-financial. In addition to these, welfare policies should also target for rapid globalization. If the financial and non-financial institutions of these developing countries become sound and grow more globalized in the economic, social and political domain, then they can appeal to more amounts of FDI inflows that will subsequently result in advancement of these economies.

Keywords: Asian developing economies, FDI, institutional quality, panel data

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Authors: Andrea Szabo Nagy, Zsofia Csanadi

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The purpose of this study was to evaluate the concentration levels of common inorganic gases, benzene and particulate matter (PM₁₀ and PM₂.₅) in ambient air of Győr (Hungary) based on the latest published monitoring data. The concentrations of PM10-bound heavy metals (Pb, Cd, As and Ni) and some polycyclic aromatic hydrocarbons (PAHs) were also assessed. The levels of pollutants were compared with the Hungarian and EU limit or target values defined for health protection and the WHO air quality guidelines (AQGs) or estimated reference levels. Based on the Hungarian or the EU air quality standards and using the Hungarian Air Quality Index it was found that mainly an excellent (SO₂, CO, C₆H₆, heavy metals) or good (NO₂, O₃, PM₁₀, PM₂.₅, benzo(a)pyrene (BaP)) air quality was observed in the urban area of Győr for the year 2016. The annual mean pollutant concentrations (excluding BaP) were not exceeded or just reached the WHO AQGs or reference levels.

Keywords: aerosols, air pollutant, air quality, health protection

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Authors: Vladimir Korovkin, Albert Park, Evgeny Kaganer

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The paper studies the second-level digital divide (the one defined by the way how digital technology is used in everyday life) between regions of the Russian Federation. The paper offers a systemic review of literature on the measurement of the digital divide; based upon this it suggests a composite Digital Life Index, that captures the complex multi-dimensional character of the phenomenon. The model of the index studies separately the digital supply and demand across seven independent dimensions providing for 14 subindices. The Index is based on Internet-borne data, a distinction from traditional research approaches that rely on official statistics or surveys. Regression analysis is used to determine the relative importance of factors like income, human capital, and policy in determining the digital divide. The result of the analysis suggests that the digital divide is driven more by the differences in demand (defined by consumer competencies) than in supply; the role of income is insignificant, and the quality of human capital is the key determinant of the divide. The paper advances the existing methodological literature on the issue and can also inform practical decision-making regarding the strategies of national and regional digital development.

Keywords: digital transformation, second-level digital divide, composite index, digital policy, regional development, Russia

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Authors: Hsin-Chih Lai, Yung-Lung Lee, Yun-Yao Chi, Ching-Yi Horng, Pei-Chih Wu, Hsien-Chang Wang

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Taiwan, a climatically challenged island, has always been keen on the issue of water resource management due to its limitations in water storage. Since water resource management has been the focal point of many adaptations to climate change, there has been a lack of attention on another issue, water quality. This study chooses the Errer River Basin as the experimental focus for water quality in Taiwan. With the Errer River Basin being one of the most polluted rivers in Taiwan, this study observes the effects of climate change on this river over a period of time. Taiwan is also targeted by multiple typhoons every year, the heavy rainfall and strong winds create problems of pollution being carried to different river segments, including into the ocean. This study aims to create an impact and risk assessment on Errer River Basin, to show the connection from climate change to potential extreme events, which in turn could influence water quality and ultimately human health. Using dynamic downscaling, this study narrows the information from a global scale to a resolution of 1 km x 1 km. Then, through interpolation, the resolution is further narrowed into a resolution of 200m x 200m, to analyze the past, present, and future of extreme events. According to different climate change scenarios, this study designs an assessment index on the vulnerability of the Errer River Basin. Through this index, Errer River inhabitants can access advice on adaptations to climate change and act accordingly.

Keywords: climate change, adaptation, water quality, risk assessment

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Authors: Mohammed Khalid Mahmood, Delphine Tardivo, Romain Lan

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Dental caries is one of the most common diseases in the world, affecting billions of people and significantly lowering the quality of life. Malnutrition, on the other hand, is defined as inadequate, imbalanced, or excessive consumption of macronutrients, micronutrients, or both, which is characterized as an abnormal physiological condition. Oral health is impacted by malnutrition, and malnutrition can result from poor oral health. The objective of this paper was to study the association of serum Vitamin D level and body mass index as representatives of malnutrition at micro and macro levels, respectively, on dental caries. Results showed that: 1. The majority of the population studied (70%) are Vitamin D deficient. 2. Having a normal and even a sufficient level of serum Vitamin D and having a normal body mass index increase the chances of children being caries-free and having a lower caries index.

Keywords: children, dental Caries, malnutrition, vitamin D

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Authors: Samson Davoyan, Ashot Davoyan, Ani Khachatryan

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The indexes (Global Competitiveness Index, Economic Freedom Index, Human Development Index, etc.) developed by different international and non-government organizations in time and space express the quantitative and qualitative features of different fields of various reforms implemented in different countries. The main objective of our research is to develop new methodology that we will use to create integral index based on many indexes and that will include many areas of reforms. To achieve our aim we have used econometric methods (regression model for panel data method). The basis of our methodology is the development of the new integral index based on quantitative assessment of the change of two main parameters: the score of the countries by different indexes and the change of the ranks of countries for following two periods of time. As a result of the usage of methods for analyzes we have defined the indexes that are used to create the new integral index and the scales for each of them. Analyzing quantitatively and qualitatively analysis through the integral index for more than 100 countries for 2009-2014, we have defined comparative efficiency that helps to conclude in which directions countries have implemented reforms more effectively compared to others and in which direction reforms have implemented less efficiently.

Keywords: development, rank, reforms, comparative, index, economic, corruption, social, program

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Authors: Febrina Natalia, Noriyuki Tanaka, Mitsuru Osaki

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Sustainability Index for REDD-plus implementation was constructed to evaluate the sustainability of different communities in 5 villages (Taruna Jaya, Tumbang Nusa, Marang, Terantang, and Seragam Jaya) in Central Kalimantan, Indonesia based on the main objectives of REDD-plus project (reducing emission from deforestation and forest degradation, increasing carbon stock, preserving biodiversity and sustaining forest management). This index was separately composed of 3 different components; (1) ecology, (2) economy, and (3) society. The index of sustainability was determined into four categories; 3,3-4,0 (excellent), 2,5-3,2 (good), 1,8-2,4 (fair), and 1,0-1,7 (poor). Overall, this technique aims to assist all stakeholders and local government in particular in providing information of villages’ sustainability index before implementing REDD-plus project that the assistance and benefits given to villages will be beneficial, effective and efficient.

Keywords: central kalimantan, Indonesia, REDD-plus, sustainability index

Procedia PDF Downloads 417