Search results for: french context
4199 Social Capital in Housing Reconstruction Post Disaster Case of Yogyakarta Post Earthquake
Authors: Ikaputra
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This paper will focus on the concept of social capital for especially housing reconstruction Post Disaster. The context of the study is Indonesia and Yogyakarta Post Earthquake 2006 as a case, but it is expected that the concept can be adopted in general post disaster reconstruction. The discussion will begin by addressing issues on House Reconstruction Post Disaster in Indonesia and Yogyakarta; defining Social Capital as a concept for effective management capacity based on community; Social Capital Post Java Earthquake utilizing Gotong Royong—community mutual self-help, and Approach and Strategy towards Community-based Reconstruction.Keywords: community empowerment, Gotong Royong, post disaster, reconstruction, social capital, Yogyakarta-Indonesia
Procedia PDF Downloads 3254198 Problems Occurring in the Process of Audit by Taking into Consideration their Theoretic Aspects against the Background of Reforms Conducted in a Country: The Example of Georgia
Authors: Levan Sabauri
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The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.Keywords: audit, auditor, auditors’ ethic code, auditor’s risk, financial statement, objectivity
Procedia PDF Downloads 3584197 Feasibility of On-Demand Transport Systems (ODT) in Oran Wilaya: Geomatics Study
Authors: Brahmia Nadjet
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The growing needs of displacements led advanced countries in this field install new specific transport systems, able to palliate any deficiencies, especially when regular public transport does not adequately meet the requests of users. In this context, on-demand transport systems (ODT) are very efficient; they rely on techniques based on the location of trip generators which should be assured effectively with the use of operators responsible of the advance reservation, planning and organization, and studying the different ODT criteria (organizational, technical, geographical, etc.). As the advanced countries in the field of transport, some developing countries are involved in the adaptation of the new technologies to reduce the deficit in their communication system. This communication presents the study of an ODT implementation in the west of Algeria, by developing the Geomatics side of the study. This part requires the use of specific systems (such as GIS, RDBMS), so we developed the process through an application in an environment of mobility by using the computer tools dedicated to the management of the entities related to the transport field.Keywords: ODT, geomatics, GIS, transport systems
Procedia PDF Downloads 5024196 Implications of Social Rights Adjudication on the Separation of Powers Doctrine: Colombian Case
Authors: Mariam Begadze
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Separation of Powers (SOP) has often been the most frequently posed objection against the judicial enforcement of socio-economic rights. Although a lot has been written to refute those, very rarely has it been assessed what effect the current practice of social rights adjudication has had on the construction of SOP doctrine in specific jurisdictions. Colombia is an appropriate case-study on this question. The notion of collaborative SOP in the 1991 Constitution has affected the court’s conception of its role. On the other hand, the trends in the jurisprudence have further shaped the collaborative notion of SOP. Other institutional characteristics of the Colombian constitutional law have played its share role as well. Tutela action, particularly flexible and fast judicial action for individuals has placed the judiciary in a more confrontational relation vis-à-vis the political branches. Later interventions through abstract review of austerity measures further contributed to that development. Logically, the court’s activism in this sphere has attracted attacks from political branches, which have turned out to be unsuccessful precisely due to court’s outreach to the middle-class, whose direct reliance on the court has turned into its direct democratic legitimacy. Only later have the structural judgments attempted to revive the collaborative notion behind SOP doctrine. However, the court-supervised monitoring process of implementation has itself manifested fluctuations in the mode of collaboration, moving into more managerial supervision recently. This is not surprising considering the highly dysfunctional political system in Colombia, where distrust seems to be the default starting point in the interaction of the branches. The paper aims to answer the question, what the appropriate judicial tools are to realize the collaborative notion of SOP in a context where the court has to strike a balance between the strong executive and the weak and largely dysfunctional legislative branch. If the recurrent abuse lies in the indifference and inaction of legislative branches to engage with political issues seriously, what are the tools in the court’s hands to activate the political process? The answer to this question partly lies in the court’s other strand of jurisprudence, in which it combines substantive objections with procedural ones concerning the operation of the legislative branch. The primary example is the decision on value-added tax on basic goods, in which the court invalidated the law based on the absence of sufficient deliberation in Congress on the question of the bills’ implications on the equity and progressiveness of the entire taxing system. The decision led to Congressional rejection of an identical bill based on the arguments put forward by the court. The case perhaps is the best illustration of the collaborative notion of SOP, in which the court refrains from categorical pronouncements, while does its bit for activating political process. This also legitimizes the court’s activism based on its role to counter the most perilous abuse in the Colombian context – failure of the political system to seriously engage with serious political questions.Keywords: Colombian constitutional court, judicial review, separation of powers, social rights
Procedia PDF Downloads 1044195 A Study on Pre-Service English Teachers' Language Self Efficacy and Learning Goal Orientation
Authors: Erteki̇n Kotbaş
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Teaching English as a Foreign Language (EFL) is on the front burner of many countries in the world, in particular for English language teaching departments that train EFL teachers. Under the head of motivational theories in foreign language education, there are numerous researches in literature. However; researches comprising English language self-efficacy and teachers’ learning goal orientation which has a positive impact on learning teachings skills are scarce. Examination of these English language self-efficacy beliefs and learning goal orientations of pre-service EFL teachers may broaden the horizons, considering the importance of self-efficacy and goal orientation on learning and teaching activities. At this juncture, present study aims to investigate the strong relationship between English language self efficacy and teachers’ learning goal orientation from Turkish context in addition to teacher students’ grade factor.Keywords: English language, learning goal orientation, self efficacy, pre-service teachers
Procedia PDF Downloads 4624194 Attracting Tourists: Architecture for Tourism during the Period of Korean Empire, 1897–1910
Authors: Lina Shinhwa Koo
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The Korean Empire, or Daehanjeguk, was proclaimed by King Gojong (1852–1919) in 1897 with the aim of promoting its sovereignty as a nation-state amid the political situation with threats from neighbouring countries, such as Japan and Russia. The Korean Empire period (1897–1910), which lasted until 1910, when Japan annexed Korea, is a pivotal time in the modern history of Korea. It was also during the period when many infrastructures for tourism, including transportation and lodging systems, were established. Throughout the Korean Empire period, tourists from Japan and Euro-American countries popularly visited Korea after it opened its doors relatively recently. The government of the Korean Empire also actively engaged with foreign officials and professionals. Train stations were built to connect Busan, where foreigners first arrived through the port of Jemulpo, with Seoul, the capital of Korea. In addition, hotels were built to accommodate the increasing number of tourists. Shedding new light on the modern architectural history of Korea, this paper discusses buildings that were made for tourism during the Korean Empire period to examine the historical background behind the tourism development in Korea and the concept of travelling related to architecture history. Foreigners came to Korea for varying reasons, from ethnographic research and diplomacy to business and missionary. They also played a key role in the transportation and hotel businesses. For instance, American entrepreneur James R. Morse received a concession to construct a railway between Busan and Seoul in 1896, which was later granted to a Japanese firm. Japanese entrepreneurs came to Korea and built hotels, such as Daebul Hotel in Incheon and Paseonggwan in Seoul. Sontag Hotel, Station Hotel and Hotel du Palais, all located in central areas of Seoul, were owned by German, British and French entrepreneurs, respectively. Each building showed distinctive architectural elements. For example, Sontag Hotel was built in Russian architectural style, whereas Paseonggwan was created with a combination of Japanese and European styles. Such various architectural designs indicated the multicultural urban scenes of the Korean Empire at the time. The existing scholarship has paid more attention to the royal buildings built during the Korean Empire period, such as Seokjojeon of the Duksu Palace. However, it is important to study the tourism-related architecture that reflected the societal situation of the Korean Empire when contrasting ideologies, landscapes, historical narratives and political tensions intertwined and co-existed. Examining both textual and visual resources, such as news articles and photographs, this paper surveys architectural styles and the trajectories of selective examples of hotels and train stations within the discussion of temporality and spatiality in the discipline of social science. In doing so, one can re-assess the history of the Korean Empire as the intersection of modern and traditional, intrinsic and extrinsic and national and international.Keywords: Korean empire, modern Korean architecture, tourism, hotel, train station
Procedia PDF Downloads 734193 The Code-Mixing of Japanese, English, and Thai in Line Chat
Authors: Premvadee Na Nakornpanom
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Language mixing in spontaneous speech has been widely discussed, but not in virtual situations; especially in context of the third language learning students. Thus, this study was an attempt to explore the characteristics of the mixing of Japanese, English and Thai in a mobile chat room by students with their background of Japanese, English, and Thai. The result found that Insertion of Thai and English content words was a very common linguistic phenomenon embedded in the utterances. As chatting is to be ‘relational’ or ‘interactional’, it affected the style of lexical choices to be speech-like, more personal and emotional-related. A Japanese sentence-final question particle“か”(ka) was added to the end of the sentence based on Thai grammar rule. Moreover, some unique characteristics were created. The non-verbal cues were represented in personal, Thai styles by inserting textual representations of images or feelings available on the websites into streams of conversations.Keywords: code-mixing, Japanese, English, Thai, line chat
Procedia PDF Downloads 6524192 Time Management in the Public Sector in Nigeria
Authors: Sunny Ewankhiwimen Aigbomian
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Time, is a scarce resource and in everything we do, time is required to accomplish any given task. The need for this presentation is predicated on the way majority of Nigerian especially in the public sector operators see “Time Management”. Time as resources cannot be regained if lost or managed badly. As a significant aspect of human life it should be handled with diligence and utmost seriousness if the public sector is to function as a coordinated entity. In our homes, private life and offices, we schedule different things to ensure that some things do not go the unexpected. When it comes to service delivery on the part of government, it ought to be more serious because government is all about effect and efficient service delivery and “Time” is a significant variable necessary to successful accomplishment. The need for Nigerian government to re-examine time management in her public sector with a view of repositioning the sector to be able to compete well with other public sectors in the world. The peculiarity of Time management in Public Sector in Nigerian context as examined and some useful recommendations of immerse assistance proffered.Keywords: Nigeria, public sector, time management, task
Procedia PDF Downloads 994191 Unleashing Potential in Pedagogical Innovation for STEM Education: Applying Knowledge Transfer Technology to Guide a Co-Creation Learning Mechanism for the Lingering Effects Amid COVID-19
Authors: Lan Cheng, Harry Qin, Yang Wang
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Background: COVID-19 has induced the largest digital learning experiment in history. There is also emerging research evidence that students have paid a high cost of learning loss from virtual learning. University-wide survey results demonstrate that digital learning remains difficult for students who struggle with learning challenges, isolation, or a lack of resources. Large-scale efforts are therefore increasingly utilized for digital education. To better prepare students in higher education for this grand scientific and technological transformation, STEM education has been prioritized and promoted as a strategic imperative in the ongoing curriculum reform essential for unfinished learning needs and whole-person development. Building upon five key elements identified in the STEM education literature: Problem-based Learning, Community and Belonging, Technology Skills, Personalization of Learning, Connection to the External Community, this case study explores the potential of pedagogical innovation that integrates computational and experimental methodologies to support, enrich, and navigate STEM education. Objectives: The goal of this case study is to create a high-fidelity prototype design for STEM education with knowledge transfer technology that contains a Cooperative Multi-Agent System (CMAS), which has the objectives of (1) conduct assessment to reveal a virtual learning mechanism and establish strategies to facilitate scientific learning engagement, accessibility, and connection within and beyond university setting, (2) explore and validate an interactional co-creation approach embedded in project-based learning activities under the STEM learning context, which is being transformed by both digital technology and student behavior change,(3) formulate and implement the STEM-oriented campaign to guide learning network mapping, mitigate the loss of learning, enhance the learning experience, scale-up inclusive participation. Methods: This study applied a case study strategy and a methodology informed by Social Network Analysis Theory within a cross-disciplinary communication paradigm (students, peers, educators). Knowledge transfer technology is introduced to address learning challenges and to increase the efficiency of Reinforcement Learning (RL) algorithms. A co-creation learning framework was identified and investigated in a context-specific way with a learning analytic tool designed in this study. Findings: The result shows that (1) CMAS-empowered learning support reduced students’ confusion, difficulties, and gaps during problem-solving scenarios while increasing learner capacity empowerment, (2) The co-creation learning phenomenon have examined through the lens of the campaign and reveals that an interactive virtual learning environment fosters students to navigate scientific challenge independently and collaboratively, (3) The deliverables brought from the STEM educational campaign provide a methodological framework both within the context of the curriculum design and external community engagement application. Conclusion: This study brings a holistic and coherent pedagogy to cultivates students’ interest in STEM and develop them a knowledge base to integrate and apply knowledge across different STEM disciplines. Through the co-designing and cross-disciplinary educational content and campaign promotion, findings suggest factors to empower evidence-based learning practice while also piloting and tracking the impact of the scholastic value of co-creation under the dynamic learning environment. The data nested under the knowledge transfer technology situates learners’ scientific journey and could pave the way for theoretical advancement and broader scientific enervators within larger datasets, projects, and communities.Keywords: co-creation, cross-disciplinary, knowledge transfer, STEM education, social network analysis
Procedia PDF Downloads 1144190 Linking Information Systems Capabilities for Service Quality: The Role of Customer Connection and Environmental Dynamism
Authors: Teng Teng, Christos Tsinopoulos
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The purpose of this research is to explore the link between IS capabilities, customer connection, and quality performance in the service context, with investigation of the impact of firm’s stable and dynamic environments. The application of Information Systems (IS) has become a significant effect on contemporary service operations. Firms invest in IS with the presumption that they will facilitate operations processes so that their performance will improve. Yet, IS resources by themselves are not sufficiently 'unique' and thus, it would be more useful and theoretically relevant to focus on the processes they affect. One such organisational process, which has attracted a lot of research attention by supply chain management scholars, is the integration of customer connection, where IS-enabled customer connection enhances communication and contact processes, and with such customer resources integration comes greater success for the firm in its abilities to develop a good understanding of customer needs and set accurate customer. Nevertheless, prior studies on IS capabilities have focused on either one specific type of technology or operationalised it as a highly aggregated concept. Moreover, although conceptual frameworks have been identified to show customer integration is valuable in service provision, there is much to learn about the practices of integrating customer resources. In this research, IS capabilities have been broken down into three dimensions based on the framework of Wade and Hulland: IT for supply chain activities (ITSCA), flexible IT infrastructure (ITINF), and IT operations shared knowledge (ITOSK); and focus on their impact on operational performance of firms in services. With this background, this paper addresses the following questions: -How do IS capabilities affect the integration of customer connection and service quality? -What is the relationship between environmental dynamism and the relationship of customer connection and service quality? A survey of 156 service establishments was conducted, and the data analysed to determine the role of customer connection in mediating the effects of IS capabilities on firms’ service quality. Confirmatory factor analysis was used to check convergent validity. There is a good model fit for the structural model. Moderating effect of environmental dynamism on the relationship of customer connection and service quality is analysed. Results show that ITSCA, ITINF, and ITOSK have a positive influence on the degree of the integration of customer connection. In addition, customer connection positively related to service quality; this relationship is further emphasised when firms work in a dynamic environment. This research takes a step towards quelling concerns about the business value of IS, contributing to the development and validation of the measurement of IS capabilities in the service operations context. Additionally, it adds to the emerging body of literature linking customer connection to the operational performance of service firms. Managers of service firms should consider the strength of the mediating role of customer connection when investing in IT-related technologies and policies. Particularly, service firms developing IS capabilities should simultaneously implement processes that encourage supply chain integration.Keywords: customer connection, environmental dynamism, information systems capabilities, service quality, service supply chain
Procedia PDF Downloads 1404189 Literacy Performance among Lower Primary School Children : A Malaysian Case Study
Authors: Ratnawati Mohd Asraf, Hazlina Abdullah
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Numerous studies on boys’ performance relative to girls’ have been conducted around the globe. However, little has been done in relation to the literacy of primary school boys in the Malaysian context. This paper discusses the results of a study that sought to determine the literacy performance of Grades 1, 2, and 3 primary school students in the state of Selangor, Malaysia. Data on approximately 85,000 students from each grade level were obtained from the Ministry of Education Malaysia, which conducts national screening on literacy and numeracy, or LINUS, in all government primary schools. Teachers’ views were also sought through focus group interviews and journal entries. The results show that although there is an overall improvement in literacy performance in the Malay language among the students as they go into Grades 2 and 3, girls are found to outperform boys in every screening for all grade levels.Keywords: boys’ underperformance, literacy, literacy performance, reading
Procedia PDF Downloads 3244188 Rediscovering English for Academic Purposes in the Context of the UN’s Sustainable Developmental Goals
Authors: Sally Abu Sabaa, Lindsey Gutt
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In an attempt to use education as a way of raising a socially responsible and engaged global citizen, the YU-Bridge program, the largest and fastest pathway program of its kind in North America, has embarked on the journey of integrating general themes from the UN’s sustainable developmental goals (SDGs) in its English for Academic Purposes (EAP) curriculum. The purpose of this initiative was to redefine the general philosophy of education in the middle of a pandemic and align with York University’s University Academic Plan that was released in summer 2020 framed around the SDGs. The YUB program attracts international students from all over the world but mainly from China, and its goal is to enable students to achieve the minimum language requirement to join their undergraduate courses at York University. However, along with measuring outcomes, objectives, and the students’ GPA, instructors and academics are always seeking innovation of the YUB curriculum to adapt to the ever growing challenges of academics in the university context, in order to focus more on subject matter that students will be exposed to in their undergraduate studies. However, with the sudden change that has happened globally with the advance of the COVID-19 pandemic, and other natural disasters like the increase in forest fires and floods, rethinking the philosophy and goal of education was a must. Accordingly, the SDGs became the solid pillars upon which we, academics and administrators of the program, could build a new curriculum and shift our perspective from simply ESL education to education with moral and ethical goals. The preliminary implementation of this initiative was supported by an institutional-wide consultation with EAP instructors who have diverse experiences, disciplines, and interests. Along with brainstorming sessions and mini-pilot projects preceding the integration of the SDGs in the YUB-EAP curriculum, those meetings led to creating a general outline of a curriculum and an assessment framework that has the SDGs at its core with the medium of ESL used for language instruction. Accordingly, a community of knowledge exchange was spontaneously created and facilitated by instructors. This has led to knowledge, resources, and teaching pedagogies being shared and examined further. In addition, experiences and reactions of students are being shared, leading to constructive discussions about opportunities and challenges with the integration of the SDGs. The discussions have branched out to discussions about cultural and political barriers along with a thirst for knowledge and engagement, which has resulted in increased engagement not only on the part of the students but the instructors as well. Later in the program, two surveys will be conducted: one for the students and one for the instructors to measure the level of engagement of each in this initiative as well as to elicit suggestions for further development. This paper will describe this fundamental step into using ESL methodology as a mode of disseminating essential ethical and socially correct knowledge for all learners in the 21st Century, the students’ reactions, and the teachers’ involvement and reflections.Keywords: EAP, curriculum, education, global citizen
Procedia PDF Downloads 1844187 Using Focus Group Method to Identify Citizen Requirements to Saudi Mobile Government Services
Authors: S. Alotaibi, D. Roussinov
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Mobile government services implementation faces several challenges in developing countries. This paper studies some of those challenges in the context of Saudi Arabia. The study aims to investigate factors affecting m-government acceptance in Saudi Arabia, including ease of use, usefulness, service quality, trust, intention to use and users’ satisfaction. Our investigation will help in integrating the m-government services in citizens’ everyday life. We collected and analyzed our data from focus groups. These focus groups are from King Saud University and Imam Muhammed Bin Saud University, so the samples size are five and seven participants, respectively. We found that there are some factors to identifying citizen requirements to Saudi mobile government services. These services should be easy to use and not require too much effort. Also, these services must be fully trusted.Keywords: e-government, m-government, focus group, Saudi mobile government services
Procedia PDF Downloads 2974186 Development of MEMS Based 3-Axis Accelerometer for Hand Movement Monitoring
Authors: Zohra Aziz Ali Manjiyani, Renju Thomas Jacob, Keerthan Kumar
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This project develops a hand movement monitoring system, which feeds the data into the computer and gives the 3D image rotation according to the direction of the tilt and hence monitoring the movement of the hand in context to its tilt. Advancement of MEMS Technology has enabled us to get very small and low-cost accelerometer ICs which is based on capacitive principle. Accelerometer based Tilt sensor ADXL335 is used in this paper, based on MEMS technology and the project emphasis on the development of the MEMS-based accelerometer to measure the tilt, interfacing the hardware with the LabVIEW and showing the 3D rotation to the user, which is in his understandable form and tilt data can be saved in the computer. It provides an experience of working on emerging technologies like MEMS and design software like LabVIEW.Keywords: MEMS accelerometer, tilt sensor ADXL335, LabVIEW simulation, 3D animation
Procedia PDF Downloads 5164185 Forensic Investigation Into the Variation of Geological Properties of Soils Bintulu, Sarawak
Authors: Jaithish John
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In this paper a brief overview is provided of the developments in interdisciplinary knowledge exchange with use of soil and geological (earth) materials in the search for evidence. The aim is to provide background information on the role and value of understanding ‘earth materials’ from the crime scene through to microscopic scale investigations to support law enforcement agencies in solving criminal and environmental concerns and investigations. This involves the sampling, analysis, interpretation and explanation presentation of all these evidences. In this context, field and laboratory methods are highlighted for the controlled / referenced sample, alibi sample and questioned sample. The aim of forensic analyses of earth materials is to associate these samples taken from a questioned source to determine if there are similar and outstanding characteristics features of earth materials crucial to support the investigation to the questioned earth materials and compare it to the controlled / referenced sample and alibi samples.Keywords: soil, texture, grain, microscopy
Procedia PDF Downloads 844184 Discourse Markers in Chinese University Students and Native English Speakers: A Corpus-Based Study
Authors: Dan Xie
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The use of discourse markers (DMs) can play a crucial role in representing discourse interaction and pragmatic competence. Learners’ use of DMs and differences between native speakers (NSs) and non-native speakers (NNSs) in the use of various DMs have been the focus of considerable research attention. However, some commonly used DMs, such as you know, have not received as much attention in comparative studies, especially in the Chinese context. This study analyses data in two corpora (COLSEC and Spoken BNC 2014 (14-25)) to investigate how Chinese learners differ from NNSs in their use of the DM you know and its functions in speech. The results show that there is a significant difference between the two corpora in terms of the frequency of use of you know. In terms of the functions of you know, the study shows that six functions can all be present in both corpora, although there are significant differences between the five functional dimensions, especially in introducing a claim linked to the prior discourse and highlighting particular points in the discourse. It is hoped to show empirically how Chinese learners and NSs use DMs differently.Keywords: you know, discourse marker, native speaker, Chinese learner
Procedia PDF Downloads 814183 Accidental U.S. Taxpayers Residing Abroad: Choosing between U.S. Citizenship or Keeping Their Local Investment Accounts
Authors: Marco Sewald
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Due to the current enforcement of exterritorial U.S. legislation, up to 9 million U.S. (dual) citizens residing abroad are subject to U.S. double and surcharge taxation and at risk of losing access to otherwise basic financial services and investment opportunities abroad. The United States is the only OECD country that taxes non-resident citizens, lawful permanent residents and other non-resident aliens on their worldwide income, based on local U.S. tax laws. To enforce these policies the U.S. has implemented ‘saving clauses’ in all tax treaties and implemented several compliance provisions, including the Foreign Account Tax Compliance Act (FATCA), Qualified Intermediaries Agreements (QI) and Intergovernmental Agreements (IGA) addressing Foreign Financial Institutions (FFIs) to implement these provisions in foreign jurisdictions. This policy creates systematic cases of double and surcharge taxation. The increased enforcement of compliance rules is creating additional report burdens for U.S. persons abroad and FFIs accepting such U.S. persons as customers. FFIs in Europe react with a growing denial of specific financial services to this population. The numbers of U.S. citizens renouncing has dramatically increased in the last years. A case study is chosen as an appropriate methodology and research method, as being an empirical inquiry that investigates a contemporary phenomenon within its real-life context; when the boundaries between phenomenon and context are not clearly evident; and in which multiple sources of evidence are used. This evaluative approach is testing whether the combination of policies works in practice, or whether they are in accordance with desirable moral, political, economical aims, or may serve other causes. The research critically evaluates the financial and non-financial consequences and develops sufficient strategies. It further discusses these strategies to avoid the undesired consequences of exterritorial U.S. legislation. Three possible strategies are resulting from the use cases: (1) Duck and cover, (2) Pay U.S. double/surcharge taxes, tax preparing fees and accept imposed product limitations and (3) Renounce U.S. citizenship and pay possible exit taxes, tax preparing fees and the requested $2,350 fee to renounce. While the first strategy is unlawful and therefore unsuitable, the second strategy is only suitable if the U.S. citizen residing abroad is planning to move to the U.S. in the future. The last strategy is the only reasonable and lawful way provided by the U.S. to limit the exposure to U.S. double and surcharge taxation and the limitations on financial products. The results are believed to add a perspective to the current academic discourse regarding U.S. citizenship based taxation, currently dominated by U.S. scholars, while providing sufficient strategies for the affected population at the same time.Keywords: citizenship based taxation, FATCA, FBAR, qualified intermediaries agreements, renounce U.S. citizenship
Procedia PDF Downloads 2014182 Tips for Effective Intercultural Collaboration on the Evaluation of an International Program
Authors: Athanase Gahungu, Karen Freeman
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Different groups of stakeholders expect the evaluation of an international, grant-funded program to inform them of the worth of the program - the funder, the agency operating the program and its community, and the citizens of the country where the program is implemented. This paper summarizes the challenges that intercultural teams of researchers faced as they crisscrossed a host country while evaluating a teaching and learning materials program, and offers useful tips for effective collaboration. Firstly, was recommended that the teams be representative of the cultures involved, and have the required research and program evaluation skills. Secondly, cultures involved must consistently establish and maintain a shared performance system. Thirdly, successful team members must be self-aware, inter-culturally knowledgeable, not just in communication, but in conceptualizing the political and social context of international grant-funded projects.Keywords: program evaluation, international collaboration, intercultural, shared performance
Procedia PDF Downloads 5374181 Sattriya: Its Transformation as a Principal Medium of Preaching Vaishnava Religion to Performing Art
Authors: Smita Lahkar
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Sattriya, the youngest of the eight principal Classical Indian dance traditions, has undergone too many changes and modifications to arrive at its present stage of performing art form extracting itself from age-old religious confinement. Although some of the other traditions have been revived in the recent past, Sattriya has a living tradition since its inception in the 15th century by Srimanta Sankardeva, the great Vaishnavite saint, poet, playwright, lyricist, painter, singer and dancer of Assam, a primary north-eastern state of India. This living dance tradition from the Sattras, the Vaishnavite monasteries, has been practiced for over five hundred years by celibate male monks, as a powerful medium for propagating the Vaishnava religious faith. Sankardeva realised the potential of the vocalised word integrated with the visual image as a powerful medium of expression and communication. So he used this principal medium for propagating his newly found message of devotion among the people of his time. Earlier, Sattriya was performed by male monks alone in monasteries (Sattras) as a part of daily rituals. The females were not even allowed to learn this art form. But, in present time, Sattriya has come out from the Sattras to proscenium stage, performed mostly by female as well as few male dancers also. The technique of performing movements, costumes, ornaments, music and style of performance too have experienced too many changes and modifications. For example, earlier and even today in Sattra, the ‘Pataka’ hand gesture is depicted in conformity with the original context (religious) of creation of the dance form. But, today stage-performers prefer the instructions of the scripture ‘Srihastamuktavali’ and depict the ‘Pataka’ in a sophisticated manner affecting decontextualisation to a certain extent. This adds aesthetic beauty to the dance form as an art distancing it from its context of being a vehicle for propagating Vaishnava religion. The Sattriya dance today stands at the crossroads of past and future, tradition and modernity, devotion and display, spirituality and secularism. The traditional exponents trained under the tutelage of Sattra maestros and imbibing a devotionally inspired rigour of the religion, try to retain the traditional nuances; while the young artists being trained outside the monasteries are more interested in taking up the discipline purely from the perspective of ‘performing arts’ bereft of the philosophy of religion or its sacred associations. Hence, this paper will be an endeavor to establish the hypothesis that the Sattriya, whose origin was for propagating Vaishnava faith, has now entered the world of performing arts with highly aesthetical components. And as a transformed art form, Sattriya may be expected to carve a niche in world dance arena. This will be done with the help of historical evidences, observations from the recorded past and expert rendezvous.Keywords: dance, performing art, religion, Sattriya
Procedia PDF Downloads 2194180 Gendered Labelling and Its Effects on Vhavenda Women
Authors: Matodzi Rapalalani
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In context with Spencer's (2018) classic labelling theory, labels influence the perceptions of both the individual and other members of society. That is, once labelled, the individual act in ways that confirm the stereotypes attached to the label. This study, therefore, investigates the understanding of gendered labelling and its effects on Vhavenda women. Gender socialization and patriarchy have been viewed as the core causes of the problem. The literature presented the development of gendered labelling, forms of it, and other aspects. A qualitative method of data collection was used in this study, and semi-structural interviews were conducted. A total of 6 participants were used as it is easy to deal with a small sample. Thematic analysis was used as the data was interpreted and analyzed. Ethical issues such as confidentiality, informed consent, and voluntary participation were considered. Through the analysis and data interpretation, causes such as lack of Christian values, insecurities, and lust were mentioned as well as some of the effects such as frustrations, increased divorce, and low self-esteem.Keywords: gender, naming, Venda, women, African culture
Procedia PDF Downloads 914179 Health Post A Sustainable Prototype for the Third World
Authors: Chizzoniti Domenico, Beggiora Klizia, Cattani Letizia, Moscatelli Monica
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This paper concerns the study of sustainable construction materials applied on the "Health Post", a prototype for the primary health care situated in alienated areas of the world. It's suitable for social and climatic Sub-Saharan context; however, it could be moved in other countries of the world with similar urgent needs. The idea is to create a Health Post with local construction materials that have a low environmental impact and promote the local workforce allowing reuse of traditional building techniques lowering production costs and transport. The aim of Primary Health Care Centre is to be a flexible and expandable structure identifying a modular form that can be repeated several times to expand its existing functions. In this way it could be not only a health care centre but also a socio-cultural facility.Keywords: low costs building, sustainable construction materials, green construction system, prototype, health care, emergency
Procedia PDF Downloads 4804178 Efficiency Measurement of Indian Sugar Manufacturing Firms - a DEA Approach
Authors: Amit Kumar Dwivedi, Priyanko Ghosh
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Data Envelopment analysis (DEA) has been used to calculate the technical and scale efficiency measures of the public and private sugar manufacturing firms of the Indian Sugar Industry (2006 to 2010). Within DEA framework, the input & Output oriented Variable Returns to Scale (VRS) & Constant Return to Scale (CRS) model is employed for the study of Decision making units (DMUs). A representative sample of 43 firms which account for major portion of the total market share is studied. The selection criterion for the inclusion of a firm in the analysis was the total sales of INR 5,000 million or more in the year 2010. After reviewing the literature it is found that no study has been conducted in the context of Indian sugar manufacturing firms in the Post-liberalization era which motivates us to initiate the study.Keywords: technical efficiency, Indian sugar manufacturing units, DEA, input output oriented
Procedia PDF Downloads 5424177 Viability of On-Demand Transportation (ODT) in Oran Wilaya: Geomatics Study
Authors: Nadjet Brahmia
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The growing needs of displacements led advanced countries in this field install new specific transport systems, able to palliate any deficiencies, especially when regular public transport does not adequately meet the requests of users. In this context, on-demand transportation (ODT) are very efficient; they rely on techniques based on the location of trip generators which should be assured effectively with the use of operators responsible of the advance reservation, planning and organization, and studying the different ODT criteria (organizational, technical, geographical, etc.). As the advanced countries in the field of transport, some developing countries are involved in the adaptation of the new technologies to reduce the deficit in their communication system. This communication presents the study of an ODT implementation in the west of Algeria, by developing the Geomatics side of the study. This part requires the use of specific systems (such as GIS, RDBMS…), so we developed the process through an application in an environment of mobility by using the computer tools dedicated to the management of the entities related to the transport field.Keywords: ODT, geomatics, GIS, transport systems
Procedia PDF Downloads 5574176 Understanding Cyber Terrorism from Motivational Perspectives: A Qualitative Data Analysis
Authors: Yunos Zahri, Ariffin Aswami
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Cyber terrorism represents the convergence of two worlds: virtual and physical. The virtual world is a place in which computer programs function and data move, whereas the physical world is where people live and function. The merging of these two domains is the interface being targeted in the incidence of cyber terrorism. To better understand why cyber terrorism acts are committed, this study presents the context of cyber terrorism from motivational perspectives. Motivational forces behind cyber terrorism can be social, political, ideological and economic. In this research, data are analyzed using a qualitative method. A semi-structured interview with purposive sampling was used for data collection. With the growing interconnectedness between critical infrastructures and Information & Communication Technology (ICT), selecting targets that facilitate maximum disruption can significantly influence terrorists. This work provides a baseline for defining the concept of cyber terrorism from motivational perspectives.Keywords: cyber terrorism, terrorism, motivation, qualitative analysis
Procedia PDF Downloads 4224175 The Participation of Experts in the Criminal Policy on Drugs: The Proposal of a Cannabis Regulation Model in Spain by the Cannabis Policy Studies Group
Authors: Antonio Martín-Pardo
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With regard to the context in which this paper is inserted, it is noteworthy that the current criminal policy model in which we find immersed, denominated by some doctrine sector as the citizen security model, is characterized by a marked tendency towards the discredit of expert knowledge. This type of technic knowledge has been displaced by the common sense and by the daily experience of the people at the time of legislative drafting, as well as by excessive attention to the short-term political effects of the law. Despite this criminal-political adverse scene, we still find valuable efforts in the side of experts to bring some rationality to the legislative development. This is the case of the proposal for a new cannabis regulation model in Spain carried out by the Cannabis Policy Studies Group (hereinafter referred as ‘GEPCA’). The GEPCA is a multidisciplinary group composed by authors with multiple/different orientations, trajectories and interests, but with a common minimum objective: the conviction that the current situation regarding cannabis is unsustainable and, that a rational legislative solution must be given to the growing social pressure for the regulation of their consumption and production. This paper details the main lines through which this technical proposal is developed with the purpose of its dissemination and discussion in the Congress. The basic methodology of the proposal is inductive-expository. In that way, firstly, we will offer a brief, but solid contextualization of the situation of cannabis in Spain. This contextualization will touch on issues such as the national regulatory situation and its relationship with the international context; the criminal, judicial and penitentiary impact of the offer and consumption of cannabis, or the therapeutic use of the substance, among others. In second place, we will get down to the business properly by detailing the minutia of the three main cannabis access channels that are proposed. Namely: the regulated market, the associations of cannabis users and personal self-cultivation. In each of these options, especially in the first two, special attention will be paid to both, the production and processing of the substance and the necessary administrative control of the activity. Finally, in a third block, some notes will be given on a series of subjects that surround the different access options just mentioned above and that give fullness and coherence to the proposal outlined. Among those related issues we find some such as consumption and tenure of the substance; the issue of advertising and promotion of cannabis; consumption in areas of special risk (work or driving v. g.); the tax regime; the need to articulate evaluation instruments for the entire process; etc. The main conclusion drawn from the analysis of the proposal is the unsustainability of the current repressive system, clearly unsuccessful, and the need to develop new access routes to cannabis that guarantee both public health and the rights of people who have freely chosen to consume it.Keywords: cannabis regulation proposal, cannabis policies studies group, criminal policy, expertise participation
Procedia PDF Downloads 1194174 Searching the Relationship among Components that Contribute to Interactive Plight and Educational Execution
Authors: Shri Krishna Mishra
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In an educational context, technology can prompt interactive plight only when it is used in conjunction with interactive plight methods. This study, therefore, examines the relationships among components that contribute to higher levels of interactive plight and execution, such as interactive Plight methods, technology, intrinsic motivation and deep learning. 526 students participated in this study. With structural equation modelling, the authors test the conceptual model and identify satisfactory model fit. The results indicate that interactive Plight methods, technology and intrinsic motivation have significant relationship with interactive Plight; deep learning mediates the relationships of the other variables with Execution.Keywords: searching the relationship among components, contribute to interactive plight, educational execution, intrinsic motivation
Procedia PDF Downloads 4544173 The Impact of Milk Transport on Its Quality
Authors: Urszula Malaga-Toboła, Marek Gugała, Rafał Kornas, Robert Rusinek, Marek Gancarz
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The work focused on presenting the elements that determine the quality of fresh milk in the context of the quality of its transport. The quality of the raw material depends on the quality of transport. Milk transport involves many activities in which, apart from the temperature and sterility of the means of transport, it is important not to expose the raw material to shocks. Recently, there have been changes in the milk supply chain, thus affecting the logistics processes between its links. Based on the conducted research and analyses, it was found that the condition of the road surface on which milk is transported affects its quality. For the T1 milk transport route- gravel roads of very poor and poor quality, the lowest number of bacteria and the highest number of somatic cells, fat content, and temperature of the transported milk were obtained. A well-organized integrated transport system is a real need for most companies today. The analysis showed significant differences in the quality of milk delivered to the dairy.Keywords: fresh milk, transport, milk quality, dairy
Procedia PDF Downloads 814172 Non-Native Expatriate English: An Emerging Variety (Category of Users) in Cameroon?
Authors: Valentine Ubanako
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This paper investigates a situation that has given rise to a particular kind of variety or category of users of English in Cameroon which I have called here Non-native expatriate English (Users). This paper asserts that Non-expatriates in Cameroon (those who work for native speakers of English) use English in a peculiar manner which is worth investigating. This paper thus looks into the kind of English they use and their attitudes towards other users of different varieties of English and how these non-native expatriates form new identities and try to negotiate social ascendency within a local context. Data for this paper is collected through observation, interviews and questionnaires. Some Cameroonians, especially the educated, believe that they must move to Europe or America, study to a very high level and struggle to be like the white man whereas, the lowly educated (working with native English expatriates), are living their European and American dream in Cameroon among their brothers. Thus, educational attainment is not a necessary criterion for social ascendency.Keywords: non-native expatriate English, native expatriates, varieties of English, English language, linguistics
Procedia PDF Downloads 3234171 Overview of a Quantum Model for Decision Support in a Sensor Network
Authors: Shahram Payandeh
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This paper presents an overview of a model which can be used as a part of a decision support system when fusing information from multiple sensing environment. Data fusion has been widely studied in the past few decades and numerous frameworks have been proposed to facilitate decision making process under uncertainties. Multi-sensor data fusion technology plays an increasingly significant role during people tracking and activity recognition. This paper presents an overview of a quantum model as a part of a decision-making process in the context of multi-sensor data fusion. The paper presents basic definitions and relationships associating the decision-making process and quantum model formulation in the presence of uncertainties.Keywords: quantum model, sensor space, sensor network, decision support
Procedia PDF Downloads 2274170 Violence of Tyrant Children to Their Parents: An Interdisciplinary Approach
Authors: Marta Maria Aguilar Carceles, Ginesa Torrente Hernandez
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The goal of the current study is focused on giving an interdisciplinary comprehension of an increased phenomenon in recent years: violence against parents. Violence can take different forms depending on the context and the vulnerability of the victims, but in this kind of situations, the relationship between parents and young people can become abusive and uncontrollable. Taking a sample from the Spanish Criminal Courts, this study explores those psychological and sociological factors that can contribute to the appearance and continuity of this kind of behaviors in minors. It is considered factors like the type of offence, presence or absence of psychopathology in the subjects, family aspects, or sociodemographic factors, getting a criminal profile of the minor and evaluating which measures are more efficient or adequate in each particular case. Finally, it will be discussed on how getting effective interventions and restorative responses to address teen violence against their parents within the Spanish Legal System.Keywords: criminality, legal system, parents, tyrant sons, violence
Procedia PDF Downloads 146