Search results for: middle managers
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2846

Search results for: middle managers

1076 Evaluation and Analysis of the Regulations of Health and Safety in the Construction Industry: A Case of Study in Skikda, Algeria

Authors: Khorief Ouissem, Sassi Boudmagh Souad, Mahimoud Aissa

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The health and safety problem in the construction companies has been a major subject of research in Algeria for many years. The latest statistics of the Algerian National Social Security Fund (CNAS) shows that a third of accidents recorded at the national level are originated from construction activities. It is becoming increasingly essential and urgent to investigate and address its causes in order to find measures to overcome the deficiencies in this area. Thus, this paper takes in investigating this problem through a study conducted in the city of Skikda, Algeria. The study was carried out through questionnaire where twenty construction companies were taking into consideration. First, the study identifies the regulations and the laws related to the health and safety in the construction sector in Algeria. Then it goes on to assess and evaluate the implementation of the identified regulations in the companies selected. The result of the assessment indicates that the majority of the construction companies considered do not meet the health and safety standards and regulations. To extract the main causes of the failure of the system to control this industry, the observations and the evaluation were analyzed using the 5M or Ichikawa diagram method. This method is based on identifying the causes of the problem in terms of purpose, the list of potential causes for families. These families often correspond to 5M (Labor, Material, Methods, Middle, and Management). Finally, having identified the primary motives, the present authors propose a list of actions to move towards a more controlled and effective health and safety system for the construction industry.

Keywords: health and safety, construction industry, performance measurement, Algeria

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1075 Motivation for Work and Organizational Commitment in an Engineering Public Faculty: A Perception of Technical and Administrative Employees

Authors: Fátima Aparecida de Carvalho, Ester Eliane Jeunon

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This study addresses issues in the public service: motivation to work and organizational commitment. The goal of this research was to examine how it configures the motivation to work and organizational commitment of the technical and administrative effective staff of the School of Engineering at UFMG. For this purpose a descriptive research under a quantitative and qualitative approach has been performed. In the quantitative research it has been applied a questionnaire to all 146 technical and administrative institution effective staff, that configures a census research. This questionnaire was divided into three parts, the first one aimed at performing a socio-demographic survey of participants, the second one aimed to measure motivation and the third one aimed at measuring organizational commitment. The Bases Organizational Commitment Scale (EBACO) was used in the analysis of data obtained in the third part of the questionnaire. The qualitative research was conducted through interviews with 08 managers, with open-ended questions structured in an analysis category, thus contemplating the administrative structure of the School of Engineering. The results of the research revealed that there is no relevant difference between the hygiene and motivational indices, related to the staff´s gender and area of work. Nonetheless, it was observed higher motivational indices for staff with shorter duration of employment in the institution. Also, the results shown high organizational commitment of the staff with the institution, with a predominance of the component “Requirement for performance”, followed by commitments “Consistent line of activity”, “Affiliative” and “Affective”, which reached almost tge some average in this study. Finally the results showed that all commitment indices have positive moderated correlation to the motivational indices, except the “shortage of alternative” index.

Keywords: motivation to work, organizational commitment, public service, human resources

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1074 The Effect of Substrate Temperature on the Structural, Optical, and Electrical of Nano-Crystalline Tin Doped-Cadmium Telluride Thin Films for Photovoltaic Applications

Authors: Eman A. Alghamdi, A. M. Aldhafiri

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It was found that the induce an isolated dopant close to the middle of the bandgap by occupying the Cd position in the CdTe lattice structure is an efficient factor in reducing the nonradiative recombination rate and increasing the solar efficiency. According to our laboratory results, this work has been carried out to obtain the effect of substrate temperature on the CdTe0.6Sn0.4 prepared by thermal evaporation technique for photovoltaic application. Various substrate temperature (25°C, 100°C, 150°C, 200°C, 250°C and 300°C) was applied. Sn-doped CdTe thin films on a glass substrate at a different substrate temperature were made using CdTe and SnTe powders by the thermal evaporation technique. The structural properties of the prepared samples were determined using Raman, x-Ray Diffraction. Spectroscopic ellipsometry and spectrophotometric measurements were conducted to extract the optical constants as a function of substrate temperature. The structural properties of the grown films show hexagonal and cubic mixed structures and phase change has been reported. Scanning electron microscopy (SEM) reviled that a homogenous with a bigger grain size was obtained at 250°C substrate temperature. The conductivity measurements were recorded as a function of substrate temperatures. The open-circuit voltage was improved by controlling the substrate temperature due to the improvement of the fundamental material issues such as recombination and low carrier concentration. All the result was explained and discussed on the biases of the influences of the Sn dopant and the substrate temperature on the structural, optical and photovoltaic characteristics.

Keywords: CdTe, conductivity, photovoltaic, ellipsometry

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1073 Secret Agents in the Azores during the Second World War and the Impact of Espionage on Portuguese-British Relations

Authors: Marisa Galiza Filipe

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In 1942, at the height of the Second World War, Roosevelt and Churchill planned to occupy the Azores to establish air and naval bases. The islands' privileged position in the middle of the Atlantic made them a strategic location for both the Axis and the Allies. For the Germans, the occupation of the island was also a strategic place to launch an attack on the United States of America, and for the British and Americans, the islands were the perfect spot to counterattack the German sinking of British boats and submarines. Salazar avoided the concession of the islands until 1943, claiming, on the one hand, the policy of neutrality, a decision made in agreement with England, and on the other hand, the reaffirmation of Portuguese sovereignty over the territory. Aware of the constant changes and supported by a network of informers on the islands, the German and British spies played a crucial role in the negotiations between Portugal and the Allies and the ceding of the bases by Salazar, which prevented their forced occupation. The espionage caused several diplomatic tensions, and the large number of German spies denounced by the British, operating on the islands under the watchful eye of the PVDE and Salazar, weakened the Portuguese-British alliance. Using primary source documents in the Ministério dos Negócios Estrangeiros (MNE) archives, this paper introduces the spies that operated on the islands, their missions and motives, organizations, and modus operandi. As a chess game, any move was careful thinking and the spies were valuable assets to control and use information that could lead to the occupation of the islands and, ultimately, change the tide of the war.

Keywords: espionage, Azores, WWI, neutrality

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1072 Acoustic Modeling of a Data Center with a Hot Aisle Containment System

Authors: Arshad Alfoqaha, Seth Bard, Dustin Demetriou

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A new multi-physics acoustic modeling approach using ANSYS Mechanical FEA and FLUENT CFD methods is developed for modeling servers mounted to racks, such as IBM Z and IBM Power Systems, in data centers. This new approach allows users to determine the thermal and acoustic conditions that people are exposed to within the data center. The sound pressure level (SPL) exposure for a human working inside a hot aisle containment system inside the data center is studied. The SPL is analyzed at the noise source, at the human body, on the rack walls, on the containment walls, and on the ceiling and flooring plenum walls. In the acoustic CFD simulation, it is assumed that a four-inch diameter sphere with monopole acoustic radiation, placed in the middle of each rack, provides a single-source representation of all noise sources within the rack. Ffowcs Williams & Hawkings (FWH) acoustic model is employed. The target frequency is 1000 Hz, and the total simulation time for the transient analysis is 1.4 seconds, with a very small time step of 3e-5 seconds and 10 iterations to ensure convergence and accuracy. A User Defined Function (UDF) is developed to accurately simulate the acoustic noise source, and a Dynamic Mesh is applied to ensure acoustic wave propagation. Initial validation of the acoustic CFD simulation using a closed-form solution for the spherical propagation of an acoustic point source is performed.

Keywords: data centers, FLUENT, acoustics, sound pressure level, SPL, hot aisle containment, IBM

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1071 The Comparison between Resistance and Aerobic Exercise Training on Metabolic Syndrome Components in Overweight Sedentary Female

Authors: Marzieh Sayyad, Mohsen Salesi

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Metabolic syndrome (MetS), a collection of cardiometabolic risk factors, is linked to the development of cardiovascular disease (CVD) and diabetes. The prevalence of MetS is on the rise with more women affected than men. The goal of this study was to compare the effects of resistance and aerobic exercise training on metabolic syndrome components in non-athlete, middle-aged woman. 51 non-athlete overweight female participated voluntarily in this study. Participants were divided randomly into three groups including resistance, aerobic and control group (number of each group 17). 24 hours before the beginning of training program, the blood sample was taken in fasting state. The two training groups participated in sport activities for eight weeks, three times a week duration 60-90 minutes. Two days following the end of the 8th week, all the measurements were performed similar to the pretest phase. The data was analyzed using one-way analysis of variance. The results showed that aerobic exercise training significantly decreased weight (p=.05), triglyceride (p<0.01) and systolic blood pressure (p<0.02) and HDL-c (p<0.01) was significantly increased. Also in resistance exercise training group TG decreased significantly (p<0.01) and HDL-c (p<0.05) was significantly increased. This study demonstrated that a regular physical activity program improved several metabolic and physiological parameters in healthy, previously sedentary subjects with the metabolic syndrome. In conclusion, it seems that this type of training can be efficient, safe and inexpensive way in order to reduce and prevent metabolic syndrome.

Keywords: aerobic exercise, metabolic syndrome, overweight sedentary female, resistance exercise

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1070 Integrated Business Model Innovation in Nigerian Higher Education: Challenges and Prospects

Authors: Nonso Ochinanwata, Patrick Oseloka Ezepue

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This paper explores challenges and prospects in Nigerian higher education. The paper develops an integrated business model that aimed to innovate Nigeria higher education system. A survey and semi-structured interview among Nigerian higher education academics, students and graduates are used to explore the challenges and prospects. The study provides a comparison between lecturers, students and graduates opinions to evaluate challenges and prospects in Nigerian higher institutions. The study found to achieve efficient and effectiveness innovation in Nigerian higher education, there is a need for higher institutions to collaborate with industry professionals and other stakeholders such as company management, and government policy makers in designing higher education institutions curricula. The study found that the curriculum design and delivery need to blend theoretical understanding and real-life experience from industry, and with social cultural influences related to Nigerian environment. This will enable lecturers to organise their teaching and assessments such that students can learn around theoretical and practical study themes. The curriculum design and delivery need to link the core ideas to challenging problems in society, nationally and globally. Hence, this approach will support business start-ups and social entrepreneurship which resolve key societal problems. The study suggests that higher education executives, directors, deans, head of departments, and even individual academics need to emulate innovative business managers to create value-adding products and services from innovative research and academic work.

Keywords: higher education, curriculum innovation, business model innovation, teaching and research excellence, economic development

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1069 The Role of Development in Settling Migration Crisis: The Preventive Approach of the European Union in Relations with Sub-Saharan African States

Authors: Artsiom Zinchanka

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The world faces now one of the largest migration crisis and the European Union meets challenges in accepting the flow of migrants that could not be handled finally at this step. This crisis is complicated with many factors, such as military conflict in the Middle East; absence of the appropriate conditions in the refugees’ camps; but also with the complicity of the migration flow consisting of the Sub-Saharan migrants. This type of migrants leave their homelands for many reasons including poverty, not appropriate level of social and economic conditions, absence of infrastructure and access to the education and medical care. In practice, when the restrictive approach directed to limit the flow of illicit migration and to send illicit migrants back to their homelands is not always working, the approach directed to the root causes of the migration crisis can be more effective in settling the crisis. The Cotonou Agreement and the following treaties concluded between the European Union, and Sub-Saharan states show that the European Union considers the development of human rights and appropriate social and economic conditions in the Sub-Saharan states as one of the most important factors addressing the migration crisis. The preventive approach as the efforts of the European Union to develop appropriate social and economic conditions in Sub-Saharan states is considered in this article, as well as its evolution and current condition. This article also considers pros and cons of this approach and the obstacles that this approach faces. The research methods include review of literature and documents, analytical and descriptive methods.

Keywords: migration crisis, preventive approach, Sub-Saharan States, the European Union

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1068 GIS Model for Sanitary Landfill Site Selection Based on Geotechnical Parameters

Authors: Hecson Christian, Joel Macwan

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Landfill site selection in an urban area is a critical issue in the planning process. With the growth of the urbanization, it has a mammoth impact on the economy, ecology, and environmental health of the region. Outsized amount of wastes are produced and the problem gets soared every day. Hence, selection of ideal site for sanitary landfill is a challenge for urban planners and solid waste managers. Disposal site is a function of many parameters. Among all, Geotechnical parameters are very vital as the same is related to surrounding open land. Moreover, the accessible safe and acceptable land is also scarce. Therefore, in this paper geotechnical parameters are used to develop a GIS model to identify an ideal location for landfill purpose. Metropolitan city of Surat is highly populated and fastest growing urban area in India. The research objectives are to conduct field experiments to collect data and to transfer the facts in GIS platform to evolve a model, to find ideal location. Planners’ preferences were obtained to use analytical hierarchical process (AHP) to find weights of each parameter. Integration of GIS and Multi-Criteria Decision Analysis (MCDA) techniques are applied to improve decision-making. It augments an environment for transformation and combination of geographical data and planners’ preferences. GIS performs deterministic overlay and buffer operations. MCDA methods evaluate alternatives based on the decision makers’ subjective values and priorities. Research results have shown many alternative locations. Economic analysis of selected site from actual operations point of view is not included in this research.

Keywords: GIS, AHP, MCDA, Geo-technical

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1067 Artificial Intelligence in the Design of a Retaining Structure

Authors: Kelvin Lo

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Nowadays, numerical modelling in geotechnical engineering is very common but sophisticated. Many advanced input settings and considerable computational efforts are required to optimize the design to reduce the construction cost. To optimize a design, it usually requires huge numerical models. If the optimization is conducted manually, there is a potentially dangerous consequence from human errors, and the time spent on the input and data extraction from output is significant. This paper presents an automation process introduced to numerical modelling (Plaxis 2D) of a trench excavation supported by a secant-pile retaining structure for a top-down tunnel project. Python code is adopted to control the process, and numerical modelling is conducted automatically in every 20m chainage along the 200m tunnel, with maximum retained height occurring in the middle chainage. Python code continuously changes the geological stratum and excavation depth under groundwater flow conditions in each 20m section. It automatically conducts trial and error to determine the required pile length and the use of props to achieve the required factor of safety and target displacement. Once the bending moment of the pile exceeds its capacity, it will increase in size. When the pile embedment reaches the default maximum length, it will turn on the prop system. Results showed that it saves time, increases efficiency, lowers design costs, and replaces human labor to minimize error.

Keywords: automation, numerical modelling, Python, retaining structures

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1066 An Approach to Secure Mobile Agent Communication in Multi-Agent Systems

Authors: Olumide Simeon Ogunnusi, Shukor Abd Razak, Michael Kolade Adu

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Inter-agent communication manager facilitates communication among mobile agents via message passing mechanism. Until now, all Foundation for Intelligent Physical Agents (FIPA) compliant agent systems are capable of exchanging messages following the standard format of sending and receiving messages. Previous works tend to secure messages to be exchanged among a community of collaborative agents commissioned to perform specific tasks using cryptosystems. However, the approach is characterized by computational complexity due to the encryption and decryption processes required at the two ends. The proposed approach to secure agent communication allows only agents that are created by the host agent server to communicate via the agent communication channel provided by the host agent platform. These agents are assumed to be harmless. Therefore, to secure communication of legitimate agents from intrusion by external agents, a 2-phase policy enforcement system was developed. The first phase constrains the external agent to run only on the network server while the second phase confines the activities of the external agent to its execution environment. To implement the proposed policy, a controller agent was charged with the task of screening any external agent entering the local area network and preventing it from migrating to the agent execution host where the legitimate agents are running. On arrival of the external agent at the host network server, an introspector agent was charged to monitor and restrain its activities. This approach secures legitimate agent communication from Man-in-the Middle and Replay attacks.

Keywords: agent communication, introspective agent, isolation of agent, policy enforcement system

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1065 Role of Green Ecology in Business Development

Authors: Ashfaq Ahmed Kharal

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The study asserts that environment-friendly practices are increasingly being used by businesses throughout the world. Today, there is a great deal of interest in green management from both practitioners and academics. People expect managers to use resources intelligently and responsibly and to minimize the use of water, minerals, and other components in the finished products, as a crucial factor in this passion. The ethical or moral relevance of green management cannot be overstated. Employee Green Behavior (EGB) and environmental sustainability were shown to be significantly influenced by green human resource management (GHRM) in this study. Environmental issues, such as climate change, global warming, and resource conservation have a direct impact on business activities. The environment, society, and economy all suffer as a result of such obstacles. The depletion of natural resources needs immediate replenishment. As a result of government, non-governmental organizations (NGOs), environmental activists, and labor unions putting pressure on businesses and firms are now required to operate in ecologically responsible ways. Organizations are increasingly concerned about environmental sustainability in light of contemporary environmental circumstances and commercial marketplaces. Companies that emphasize long-term viability will benefit from integrating green employee behavior, green human resource management techniques, and environmental sustainability. Competition drives firms to respond to external causes, adapt, and evolve in response to changing conditions in the marketplace. Organizations develop strategic capabilities to transform their resources and acquire a competitive edge while implementing a business plan. The study of GHRM's function is being prioritized since environmental sustainability is becoming a more important strategic goal.

Keywords: EGB, GHRM, environment sustainability, green ecology

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1064 Determinants of Travel to Western Countries by Kuwaiti Nationals

Authors: Yvette Reisinger

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Relatively little is known about the Arab travel market, especially the outbound travel market from Arab countries in the Middle East. The Kuwaiti travel market is the smallest yet fastest growing in the Gulf Cooperation Council (GCC) region. The Kuwaiti travel market represents a great potential for the international tourism industry. Kuwaiti nationals have a very high spending power due to the Kuwaiti dinar being the highest-valued currency unit in the world. Although Europe, North America, and Asia/Pacific try to attract the Arab tourist market the number of Kuwaiti travellers attracted to these destinations is very low. The success in attracting the Kuwaiti travel market to Western countries must be guided by an analysis of the factors that affect its travel decisions. The objective of the study is to identify major factors that influence Kuwaiti nationals’ intentions to travel to Western countries. A model is developed and empirically tested on a sample of 343 Kuwaiti nationals. A series of regression analyses are run to determine the effects of different factors on Kuwaiti’s travel decisions. A Herman’s single factor test and Durbin-Watson test are used to assess the validity of the regression model. Analysis is controlled for socio-demographics. The results show that the Muslim friendly amenities and destination cognitive image exert significant effects on Kuwaiti nationals’ intentions to travel to Western countries. The study provides a better understanding of the factors that attract Kuwaiti tourists to Western countries. By knowing what encourages Kuwaitis to travel to Western countries marketers can plan and promote these countries accordingly. The study provides a foundation of future empirical research into the Kuwaiti/Arab travel market.

Keywords: Kuwaiti travel market, travel decisions, Western countries

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1063 Temporal Effects on Chemical Composition of Treated Wastewater and Borehole Water Used for Irrigation in Limpopo Province, South Africa

Authors: Pholosho M. Kgopa, Phatu W. Mashela, Alen Manyevere

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Increasing incidents of drought spells in most Sub-Saharan Africa call for using alternative sources of water for irrigation in arid and semi-arid regions. A study was conducted to investigate chemical composition of borehole and treated wastewater from different sampling disposal sites at University of Limpopo Experimental Farm (ULEF). A 4 × 5 factorial experiment, with the borehole as a reference sampling site and three other sampling sites along the wastewater disposal system was conducted over five months. Water samples were collected at four sites namely, (a) exit from Pond 16 into the furrow, (b) entry into night-dam, (c) exit from night dam to irrigated fields and (d) exit from borehole to irrigated fields. Water samples were collected in the middle of each month, starting from July to November 2016. Samples were analysed for pH, EC, Ca, Mg, Na, K, Al, B, Zn, Cu, Cr, Pb, Cd and As. The site × time interactions were highly significant for Ca, Mg, Zn, Cu, Cr, Pb, Cd, and As variables, but not for Na and K. Sampling site was highly significant on all variables, with sampling period not significant for K and Na. Relative to water from the borehole, Na concentration in wastewater samples from the night-dam exit, night-dam entry and Pond16 exit were lower by 69, 34 and 55%, respectively. Relative to borehole water, Al was higher in wastewater sampling sites. In conclusion, both sampling site and period affected the chemical composition of treated wastewater.

Keywords: irrigation water quality, spatial effects, temporal effects, water reuse, water scarcity

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1062 The Effect of Brand Recovery Communications on Embarrassed Consumers’ Cognitive Appraisal and Post-purchase Behavior

Authors: Kin Yan Ho

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Negative brand news (such as Volkswagen’s faulty carbon emission reports, China’s Luckin Coffee scandal, and bribery in reputable US universities) influence how people perceive a company. Germany’s citizens claimed Volkswagen’s scandal as a national embarrassment and cannot recover their psychological damages through monetary and non-monetary compensation. The main research question is to examine how consumers evaluate and respond to embarrassing brand publicity. The cognitive appraisal theory is used as a theoretical foundation. This study describes the use of scenario-based experiment. The findings suggest that consumers with different levels of embarrassment evaluate brand remedial offers from emotion-focused and task-focused restorative justice perspectives (newly derived from the well-established scales of perceived justice). When consumers face both negative and positive brand information (i.e., negative publicity news and a remedial offer), they change their appraisal criterion. The social situation in the cognitive reappraisal process influences the quality of the customer-brand relationship and the customer’s recovery from brand embarrassment. The results also depict that the components of recovery compensation cause differences in emotion recovery, relationship quality, and repurchase intentions. This study extends embarrassment literature in an embarrassing brand publicity context. The emotional components of brand remedial tactics provide insights to brand managers on how to handle different consumers’ emotions, consumer satisfaction, and foster positive future behavior.

Keywords: brand relationship quality, cognitive appraisal, crisis communications, emotion, justice, social presence

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1061 Overview on Sustainable Coastal Protection Structures

Authors: Suresh Reddi, Mathew Leslie, Vishnu S. Das

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Sustainable design is a prominent concept across all sectors of engineering and its importance is widely recognized within the Arabian Gulf region. Despite that sustainable or soft engineering options are not widely deployed in coastal engineering projects and a preference for utilizing ‘hard engineering’ solutions remain. The concept of soft engineering lies in “working together” with the nature to manage the coastline. This approach allows hard engineering options, such as breakwaters or sea walls, to be minimized or even eliminated altogether. Hard structures provide a firm barrier to wave energy or flooding, but in doing so they often have a significant impact on the natural processes of the coastline. This may affect the area locally or impact on neighboring zones. In addition, they often have a negative environmental impact and may create a sense of disconnect between the marine environment and local users. Soft engineering options, seek to protect the coastline by working in harmony with the natural process of sediment transport/budget. They often consider new habitat creation and creating usable spaces that will increase the sense of connection with nature. Often soft engineering options, where appropriately deployed can provide a low-maintenance, aesthetically valued, natural line of coastal protection. This paper deals with an overview of the following: The widely accepted soft engineering practices across the world; How this approach has been considered by Ramboll in some recent projects in Middle East and Asia; Challenges and barriers to use in using soft engineering options in the region; Way forward towards more widespread adoption.

Keywords: coastline, hard engineering, low maintenance, soft engineering options

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1060 Petrophysical Interpretation of Unconventional Shale Reservoir Naokelekan in Ajeel Oil-Gas Field

Authors: Abeer Tariq, Mohammed S. Aljawad, Khaldoun S. Alfarisi

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This paper aimed to estimate the petrophysical properties (porosity, permeability, and fluid saturation) of the Ajeel well (Aj-1) Shale reservoir. Petrophysical properties of the Naokelekan Formation at Ajeel field are determined from the interpretation of open hole log data of one well which penetrated the source rock reservoir. However, depending on these properties, it is possible to divide the Formation which has a thickness of approximately 28-34 m, into three lithological units: A is the upper unit (thickness about 9 to 13 m) consisting of dolomitized limestones; B is a middle unit (thickness about 13 to 20 m) which is composed of dolomitic limestone, and C is a lower unit (>22 m thick) which consists of shale-rich and dolomitic limestones. The results showed that the average formation water resistivity for the formation (Rw = 0.024), the average resistivity of the mud filtration (Rmf = 0.46), and the Archie parameters were determined by the picket plot method, where (m) value equal to 1.86, (n) value equal to 2 and (a) value equal to 1. Also, this reservoir proved to be economical for future developments to increase the production rate of the field by dealing with challenging reservoirs. In addition, Porosity values and water saturation Sw were calculated along with the depth of the composition using Interactive Petrophysics (IP) V4.5 software. The interpretation of the computer process (CPI) showed that the better porous zone holds the highest amount of hydrocarbons in the second and third zone. From the flow zone indicator FZI method, there are two rock types in the studied reservoir.

Keywords: petrophysical properties, porosity, permeability, ajeel field, Naokelekan formation, Jurassic sequences, carbonate reservoir, source rock

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1059 Comparative Study to Evaluate the Efficacy of Control Criterion in Determining Consolidation Scope in the Public Sector

Authors: Batool Zarei

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This study aims to answer this question whether control criterion with two elements of power and benefit which is introduced as 'control criterion of consolidation scope' in national and international standards of accounting in public sector (and also private sector) is efficient enough or not. The methodology of this study is comparative and the results of this research are significantly generalizable, due to the given importance to the sample of countries which were studied. Findings of this study states that in spite of pervasive use of control criterion (including 2 elements of power and benefit), criteria for determining the existence of control in public sector accounting standards, are not efficient enough to determine the consolidation scope of whole of government financial statements in a way that meet decision making and accountability needs of managers, policy makers and supervisors; specially parliament. Therefore, the researcher believes that for determining consolidation scope in public sector, in addition to economic view, it is better to pay attention to budgetary, legal and statistical concepts and also to practical and financial risk and define indicators for proving the existence of control (power and benefit) which include accountability relationships (budgetary relation, legal form and nature of activity). these findings also reveals the necessity of passing a comprehensive public financial management (PFM) legislation in order to redefine the characteristics of public sector entities and whole of government financial statements scope and review Statistics organizations and central banks duties for preparing government financial statistics and national accounts in order to achieve sustainable development and resilient economy goals.

Keywords: control, consolidation scope, public sector accounting, government financial statistics, resilient economy

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1058 Resilience Assessment of Mountain Cities from the Perspective of Disaster Prevention: Taking Chongqing as an Example

Authors: Yun Ma, Jiajun Lu

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President Xi Jinping has clearly stated the need to more effectively advance the process of urbanization centered on people, striving to shape cities into spaces that are healthier, safer, and more livable. However, during the development and construction of mountainous cities, numerous uncertain disruptive factors have emerged one after another, posing severe challenges to the city's overall development. Therefore, building resilient cities and creating high-quality urban ecosystems and safety systems have become the core and crux of achieving sustainable urban development. This paper takes the central urban area of Chongqing as the research object and establishes an urban resilience assessment indicator system from four dimensions: society, economy, ecology, and infrastructure. It employs the entropy weight method and TOPSIS model to assess the urban resilience level of the central urban area of Chongqing from 2019 to 2022. The results indicate that ① the resilience level of the central urban area of Chongqing is unevenly distributed, showing a spatial pattern of "high in the middle and low around"; it also demonstrates differentiation across different dimensions; ② due to the impact of the COVID-19 pandemic, the overall resilience level of the central urban area of Chongqing has declined significantly, with low recovery capacity and slow improvement in urban resilience. Finally, based on the four selected dimensions, this paper proposes optimization strategies for urban resilience in mountainous cities, providing a basis for Chongqing to build a safe and livable new city.

Keywords: mountainous urban areas, central urban area of Chongqing, entropy weight method, TOPSIS model, ArcGIS

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1057 The Research On The Necessity Of Launching Environmental Programs For Studies In Universities As Well As Training Specialists In This Sphere.

Authors: Anastasia V. Lazareva

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Nowadays in the light of the evolving multifocal challenges in the sphere of environmental and social difficulties and despite the strong opposition of globalist and anti-globalist movements, we are facing the urgent need of the creation of a vast pool of educated environmentalists through the implementation of relevant university faculties and programs. Considering the threats humanity has tackled these years portrayed in every tiny detail in AGENDA – 2030 –namely, poverty, biodiversity loss, marine and terrestrial pollution, lack of sanitation, and equal rights for all, we must admit that professionals are required to address them all. With this purpose, we have conducted research based on the questionnaires of students, faculty members, and companies’ chief executives and human resources managers on what particular disciplines should be incorporated into the programs in universities and higher institutions to meet the millennium goals and tests. The research is based on the Linkert scale and covers various age groups of students. The topicality of this issue is predetermined by modern reality. The subject of the research is a questionnaire database filled in by 97 students, 17 faculty members of MGIMO University, and 14 companies’ representatives concerning their attitudes towards the implementation of environmental programs of studies in universities and the choice of disciplines required. The study has a limitation -it is based only on one university students' and faculty members’ questionnaires. The methods applied are a questionnaire, content analysis, sampling, and categorization. The findings of this survey imply that all three groups of respondents admit the necessity of implementing environmental programs for studies in higher education. Nevertheless, different groups favor various programs and disciplines to be incorporated into the curriculum.

Keywords: ecology, university studies, environmentalists, education, global challenges

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1056 ESG and Corporate Financial Performance: Empirical Evidence from Vietnam’s Listed Construction Companies

Authors: My Linh Hoang, Van Dung Hoang

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Environmental, Social, and Governance (ESG) factors have become a focus for companies globally, as businesses are now focusing on long-term sustainable goals rather than only operating for the goals of profit maximization. According to recent research, in several countries, companies have shown positive results in their financial performance by improving their ESG performance. The construction industry is one of the most crucial components of social and economic development; as a result, considerations for ESG factors are becoming more and more essential for companies in this sector. In Vietnam, the construction industry has been growing rapidly in recent years; however, it has yet to be discussed and studied extensively in Vietnam how ESG factors create impacts on corporate financial performance in general and construction corporations’ financial performance in particular. This research aims to examine the relationship between ESG factors and financial indicators in construction companies from 2011 to 2021 through panel data analysis of 75 listed construction companies in Vietnam and to provide insights into how these companies can better integrate ESG considerations into their operations to enhance their financial performance. The data was analyzed through 3 main methods: descriptive statistics, correlation coefficient analysis applied to all dependent, explanatory and control variables, and panel data analysis method. In panel data analysis, the study uses the fixed effects model (FEM) and random effects model (REM). The Hausman test will be used to select which model is suitable to be used. The findings indicate that maintaining a strong commitment to ESG principles can have a positive impact on financial performance. Finally, FGLS estimation will be performed when the problem of autocorrelation and variable variance appears in the model. This is significant for all parties involved, including investors, company managers, decision-makers, and industry regulators.

Keywords: ESG, financial performance, construction company, Vietnam

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1055 A Predictive Model of Supply and Demand in the State of Jalisco, Mexico

Authors: M. Gil, R. Montalvo

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Business Intelligence (BI) has become a major source of competitive advantages for firms around the world. BI has been defined as the process of data visualization and reporting for understanding what happened and what is happening. Moreover, BI has been studied for its predictive capabilities in the context of trade and financial transactions. The current literature has identified that BI permits managers to identify market trends, understand customer relations, and predict demand for their products and services. This last capability of BI has been of special concern to academics. Specifically, due to its power to build predictive models adaptable to specific time horizons and geographical regions. However, the current literature of BI focuses on predicting specific markets and industries because the impact of such predictive models was relevant to specific industries or organizations. Currently, the existing literature has not developed a predictive model of BI that takes into consideration the whole economy of a geographical area. This paper seeks to create a predictive model of BI that would show the bigger picture of a geographical area. This paper uses a data set from the Secretary of Economic Development of the state of Jalisco, Mexico. Such data set includes data from all the commercial transactions that occurred in the state in the last years. By analyzing such data set, it will be possible to generate a BI model that predicts supply and demand from specific industries around the state of Jalisco. This research has at least three contributions. Firstly, a methodological contribution to the BI literature by generating the predictive supply and demand model. Secondly, a theoretical contribution to BI current understanding. The model presented in this paper incorporates the whole picture of the economic field instead of focusing on a specific industry. Lastly, a practical contribution might be relevant to local governments that seek to improve their economic performance by implementing BI in their policy planning.

Keywords: business intelligence, predictive model, supply and demand, Mexico

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1054 MFCA: An Environmental Management Accounting Technique for Optimal Resource Efficiency in Production Processes

Authors: Omolola A. Tajelawi, Hari L. Garbharran

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Revenue leakages are one of the major challenges manufacturers face in production processes, as most of the input materials that should emanate as products from the lines are lost as waste. Rather than generating income from material input which is meant to end-up as products, losses are further incurred as costs in order to manage waste generated. In addition, due to the lack of a clear view of the flow of resources on the lines from input to output stage, acquiring information on the true cost of waste generated have become a challenge. This has therefore given birth to the conceptualization and implementation of waste minimization strategies by several manufacturing industries. This paper reviews the principles and applications of three environmental management accounting tools namely Activity-based Costing (ABC), Life-Cycle Assessment (LCA) and Material Flow Cost Accounting (MFCA) in the manufacturing industry and their effectiveness in curbing revenue leakages. The paper unveils the strengths and limitations of each of the tools; beaming a searchlight on the tool that could allow for optimal resource utilization, transparency in production process as well as improved cost efficiency. Findings from this review reveal that MFCA may offer superior advantages with regards to the provision of more detailed information (both in physical and monetary terms) on the flow of material inputs throughout the production process compared to the other environmental accounting tools. This paper therefore makes a case for the adoption of MFCA as a viable technique for the identification and reduction of waste in production processes, and also for effective decision making by production managers, financial advisors and other relevant stakeholders.

Keywords: MFCA, environmental management accounting, resource efficiency, waste reduction, revenue losses

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1053 Modeling the Human Harbor: An Equity Project in New York City, New York USA

Authors: Lauren B. Birney

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The envisioned long-term outcome of this three-year research, and implementation plan is for 1) teachers and students to design and build their own computational models of real-world environmental-human health phenomena occurring within the context of the “Human Harbor” and 2) project researchers to evaluate the degree to which these integrated Computer Science (CS) education experiences in New York City (NYC) public school classrooms (PreK-12) impact students’ computational-technical skill development, job readiness, career motivations, and measurable abilities to understand, articulate, and solve the underlying phenomena at the center of their models. This effort builds on the partnership’s successes over the past eight years in developing a benchmark Model of restoration-based Science, Technology, Engineering, and Math (STEM) education for urban public schools and achieving relatively broad-based implementation in the nation’s largest public school system. The Billion Oyster Project Curriculum and Community Enterprise for Restoration Science (BOP-CCERS STEM + Computing) curriculum, teacher professional developments, and community engagement programs have reached more than 200 educators and 11,000 students at 124 schools, with 84 waterfront locations and Out of School of Time (OST) programs. The BOP-CCERS Partnership is poised to develop a more refined focus on integrating computer science across the STEM domains; teaching industry-aligned computational methods and tools; and explicitly preparing students from the city’s most under-resourced and underrepresented communities for upwardly mobile careers in NYC’s ever-expanding “digital economy,” in which jobs require computational thinking and an increasing percentage require discreet computer science technical skills. Project Objectives include the following: 1. Computational Thinking (CT) Integration: Integrate computational thinking core practices across existing middle/high school BOP-CCERS STEM curriculum as a means of scaffolding toward long term computer science and computational modeling outcomes. 2. Data Science and Data Analytics: Enabling Researchers to perform interviews with Teachers, students, community members, partners, stakeholders, and Science, Technology, Engineering, and Mathematics (STEM) industry Professionals. Collaborative analysis and data collection were also performed. As a centerpiece, the BOP-CCERS partnership will expand to include a dedicated computer science education partner. New York City Department of Education (NYCDOE), Computer Science for All (CS4ALL) NYC will serve as the dedicated Computer Science (CS) lead, advising the consortium on integration and curriculum development, working in tandem. The BOP-CCERS Model™ also validates that with appropriate application of technical infrastructure, intensive teacher professional developments, and curricular scaffolding, socially connected science learning can be mainstreamed in the nation’s largest urban public school system. This is evidenced and substantiated in the initial phases of BOP-CCERS™. The BOP-CCERS™ student curriculum and teacher professional development have been implemented in approximately 24% of NYC public middle schools, reaching more than 250 educators and 11,000 students directly. BOP-CCERS™ is a fully scalable and transferable educational model, adaptable to all American school districts. In all settings of the proposed Phase IV initiative, the primary beneficiary group will be underrepresented NYC public school students who live in high-poverty neighborhoods and are traditionally underrepresented in the STEM fields, including African Americans, Latinos, English language learners, and children from economically disadvantaged households. In particular, BOP-CCERS Phase IV will explicitly prepare underrepresented students for skilled positions within New York City’s expanding digital economy, computer science, computational information systems, and innovative technology sectors.

Keywords: computer science, data science, equity, diversity and inclusion, STEM education

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1052 Depositional Environment and Source Potential of Devonian Source Rock, Ghadames Basin, Southern Tunisia

Authors: S. Mahmoudi, A. Belhaj Mohamed, M. Saidi, F. Rezgui

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Depositional environment and source potential of the different organic rich levels of Devonian age (up to 990m thick) from the onshore EC-1 well (Southern Tunisia) were investigated using different geochemical techniques (Rock-Eval pyrolysis, GC-MS) of over than 130 cutting samples. The obtained results including Rock Eval Pyrolysis data and biomarker distribution (terpanes, steranes and aromatics) have been used to describe the depositional environment and to assess the thermal maturity of the Devonian organic matter. These results show that the Emsian deposits exhibit poor to fair TOC contents. The associated organic matter is composed of mixed kerogen (type II/III), as indicated by the predominance of C29 steranes over C27 and C28 homologous, that was deposited in a slightly reduced environment favoring organic matter preservation. Thermal maturity assessed from Tmax, TNR and MPI-1 values shows a mature stage of organic matter. The Middle Devonian (Eifelian) shales are rich in type II organic matter that was deposited in an open marine depositional environment. The TOC values are high and vary between 2 and 7 % indicating good to excellent source rock. The relatively high IH values (reaching 547 mg HC/g TOC) and the low values of t19/t23 ratio (down to 0.2) confirm the marine origin of the organic matter (type II). During the Upper Devonian, the organic matter was deposited under variable redox conditions, oxic to suboxic which is clearly indicated by the low C35/C34 hopanes ratio, immature to marginally mature with the vitrinite reflectance ranging from 0.5 to 0.7 Ro and Tmax value of 426°C-436 °C and the TOC values range between 0.8% to 4%.

Keywords: biomarker, depositional environment, devonian, source rock

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1051 Identify the Risks Factors and Problems of Waste Management in Developing Countries as Hurdles

Authors: Zubair Ahmad

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The aim of this study is to analyze the risks factors and issues with waste management in developing nations as barriers. Depending on their content and categorization, wastes are managed differently. Waste management strategies differ for liquid, solid, and organic wastes. The final stage of trash disposal entails procedures like burning, interment, recycling, and treatment. Due to the rising creation of solid waste, the growing urban population has a magnified impact on the environment and public health. All regions, but especially informal urban neighborhoods, tribal villages, and official rural settlements have a protracted backlog in waste services. Another significant impediment seen in the developing world is a lack of education and awareness of effective waste-management practices. Unauthorized dumpsites pose a serious risk to the environment since they could contain dangerous elements like radioactive, infectious, and toxic waste. Wealthier individuals are more inclined to think that their actions will have an impact on environmental problems and to act to address them. Waste managers need to take action to make sure the public is given information that is consistent with what they currently know. The results of the data analysis conducted with the aid of the various methodologies discussed in the preceding chapter are presented in this chapter by the researcher. Descriptive analysis has been used in research to determine whether or not there are relationships between variables and to determine the importance of the variables. According to a survey, there are no efforts being made to lessen the odor that garbage dump sites emit (in terms of treating or recycling the material placed at dumpsite) This might be the case since respondents only commented on the waste management conditions in their immediate surroundings and may not have fully understood the steps taken to resolve this issue.

Keywords: risk factor of waste material, lack of awareness, developing countries struggles, waste management

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1050 Islamization of Knowledge with Special Reference to Mohd Kamal Hassan's Perspective

Authors: Abdul Latheef O. Mavukkandy

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Islamization of knowledge (IOK) is an intellectual movement emerged in the middle of 1970s to address the threats by modern western civilizational onslaughts. This paper analyzes the discourse of Islamization of knowledge with special reference to the views of Kamal Hassan who prefers an alternative term called 'Islamicization'. First of all the theoretical and practical outlines of IOK movement were presented by Ismail Raji al-Faruqi in his book 'Islamization of Knowledge; General Principles and Work Plan' in 1982. He identified that the educational system in the Muslim world accounted for the decline of Muslim Ummah through de-Islamization and demoralization. So, the need for IOK was an academic challenge to reconstruct the Ummah. Kamal Hassan kept just different view from Ismail Raji al-Faruqi and Muhammed Naquib al-Attas that he coined the terms 'Relevantization and Contextualization'. So, he wanted the 'Islamization of Islamic Revealed Knowledge'. So, he used Islamization of Human Knowledge (IOHK) instead of IOK. As part of this movement, the IOK identified that the textbooks used in Muslim educational institutions systematically keep the students estranged from Islam and its heritage. Furthermore, the modern secular knowledge develops secular attitude devoid of Islamic moral philosophy and the sense of mission in life. Based upon the content analysis of some of the sources, this study found that Islamization of Knowledge is an important movement in Islamic world, but the IOK project is not practicable completely because of the lack of trained teachers and resources. Although, the project resulted in the foundation of some universities and publishing more works, journals and doctoral thesis on different dimensions of Islamization of Knowledge.

Keywords: Islamization, Islamicization, releventization, human knowledge

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1049 Effects of Audit Quality and Corporate Governance on Earnings Management of Quoted Deposit Money Banks in Nigeria

Authors: Joel S. Akintayo, Ramat T. Salman

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The stakeholders’ pressure on corporate managers to maintain firm’s profitability has created economic incentives for management to engage in earnings management practices. Therefore, this study examines the effects of audit quality and corporate governance on earnings management of quoted deposit money banks (DMBs) in Nigeria. This study specifically investigates the influence of audit tenure, audit fee, board independence, and board size on earnings management of DMBs. Explanatory research design was employed in carrying out the study while secondary data were sourced from the annual reports and accounts of all the 15 quoted DMBs in Nigerian Stock Exchange as at December 31, 2015 for a period of 10 years covering from 2006 to 2015. The data obtained for the study were analyzed using panel regression analysis approach. The findings reveal that board independence has a negative significant effect on earnings management at a 5% level of significance (p=0.002), while audit fee has a positive significant effect on earnings management at a 5% level of significance (p=0.013) and audit tenure has a negative significant effect on earnings management of DMBs at a 5% level of significance (p=0.003). Surprisingly, board size was statistically not significant at a 5% level of significance (p=0.086). The study concludes that high audit quality and sound corporate governance could improve the earnings quality of DMBs. Hence, the study recommends that the authorities saddled with the responsibility of banking supervision in Nigeria such the Securities and Exchange Commission (SEC) and CBN to advise the National Assembly in Nigeria to pass into law the three years professional requirement for audit tenure.

Keywords: audit quality, audit tenure, audit fee, board independence, corporate governance, earnings management

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1048 Investigate the Rural Mobility and Accessibility Challenges of Seniors

Authors: Tom Ryan

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This paper investigates the rural mobility and accessibility challenges of a specific target group - Seniors. The target group is those over 66 years of age who are entitled to use the Public Transport (PT) Free Travel Scheme in rural Ireland. The paper explores at a high level some of the projected rural PT challenges and requirements over the next 10-15 years, noting that statistical predictions show that there will be a significant population demographic shift within the Senior's age profile. Using the PESTEL framework, the literature review explored existing research concerning mobility, accessibility challenges, and the opportunities Seniors face. Twenty-seven qualitative in-depth interviews with stakeholders within the ecosystem were undertaken. The stakeholders included: rural PT customers, Local-Link managers, NTA senior management, a Minister of State, and a European parliament policymaker. Tier 1 interviewee feedback spotlights that the PT network system does not exist for rural patients to access hospital facilities. There was no evidence from the Tier 2 research findings to show that health policymakers and transport planners are working to deliver a national solution to support patients getting access to hospital appointments. Several research interviewees discussed the theme of isolation and the perceived stigma of senior males utilising PT. The findings indicated that MaaS is potentially revolutionary in the PT arena. Finally, this paper suggests several short-, medium- and long-term recommendations based on the research findings. These recommendations are a potential springboard to ensure that rural PT is suitable for future Irish generations.

Keywords: accessibility, active ageing, car dependence, isolation, seniors health issues, behavioural changes, environmental challenges, internet of things, demand responsive, mobility as a service

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1047 Corporate Governance Development in Mongolia: The Role of Professional Accountants

Authors: Ernest Nweke

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The work of Professional Accountants and Corporate governance are synonymous and cannot be divorced from each other. Organizations, profit and non-profit alike cannot implement sound corporate practices without inputs from Professional Accountants. In today’s dynamic corporate world, good corporate governance practice is a sine qua non. More so, following the corporate failures of the past decades like Enron and WorldCom, governments around the world, including Mongolia are becoming more proactive in ensuring sound corporate governance mechanisms. In the past fifteen years, the Mongolian government has taken several measures to establish and strengthen internal corporate governance structures in firms. This paper highlights the role of professional accountants and auditors play in ensuring that good corporate governance mechanisms are entrenched in listed companies in Mongolia. Both primary and secondary data are utilized in this research. In collection of primary data, Delphi method was used, securing responses from only knowledgeable senior employees, top managers, and some CEOs. Using this method, a total of 107 top-level company employees and executives randomly selected from 22 companies were surveyed; maximum of 5 and minimum of 4 from each company. These companies cut across several sectors. It was concluded that Professional Accountants play key roles in setting and maintaining firm governance. They do this by ensuring full compliance with all the requirements of good and sound corporate governance, establishing reporting, monitoring and evaluating standards, assisting in the setting up of proper controls, efficient and effective audit systems, sound fraud risk management and putting in place an overall vision for the enterprise. Companies with effective corporate governance mechanisms are usually strong and fraud-resilient. It was also discovered that companies with big 4 audit firms tend to have better governance structures in Mongolia.

Keywords: accountants, corporate disclosure, corporate failure, corporate governance

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