Search results for: financial participation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4512

Search results for: financial participation

2352 Accelerating the Uptake of Smart City Applications through Cloud Computing

Authors: Panagiotis Tsarchopoulos, Nicos Komninos, Christina Kakderi

Abstract:

Smart cities are high on the political agenda around the globe. However, planning smart cities and deploying applications dealing with the complex problems of the urban environment is a very challenging task that is difficult to be undertaken solely by the cities. We argue that the uptake of smart city strategies is facilitated, first, through the development of smart city application repositories allowing re-use of already developed and tested software, and, second, through cloud computing which disengages city authorities from any resource constraints, technical or financial, and has a higher impact and greater effect at the city level The combination of these two solutions allows city governments and municipalities to select and deploy a large number of applications dedicated to different city functions, which collectively could create a multiplier effect with a greater impact on the urban environment.

Keywords: smart cities, applications, cloud computing, migration to the cloud, application repositories

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2351 The Role of Sport-Centered Social Capitals on Student's Tendency in Sports Activities

Authors: Esmaeil Zabihi, Seyed Hossein Alavi

Abstract:

The purpose of this study is the review and prioritizes of sport-centered social capital on Islamic Azad university of Garmsar student’s tendency in sports activities, especially public sports based on Bourdieu viewpoint. 365 students at of 6254 students (3140 male and 3114 female) of Islamic Azad university of Garmsar branch were selected randomly, Morgan also used. 272 person answer questionnaire (with the help of specific questionnaires moeinaldini, 1391) it has 30 questions. Researchers have confirmed the validity of this questionnaire justifiability. Reliability was achieved through Cronbach's alpha 84%. The analysis of data done by, SPSS software and independent t-tests, friedman, u Mann Whitney, Kruskal Wallis test. friedman test showed below things : environmental dimension (MR=4.71) social and economic factors (MR=3.57) and family (MR=3.47). These factors have significant role on sports activities of students (P≤1.0). Also, comparison of these dimensions showed that the men believe to university (t-4.30) in increasing students participation. These results show that environment like (such as) governmental organization, going to the stadium and life environment is the most important factor which can effect on sport and body activities of the students.

Keywords: cultural capital, social capital, Bourdieu viewpoint, sport for all

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2350 Health Payments and Household Wellbeing in India: Examining the Role of Health Policy Interventions

Authors: Shailender Kumar

Abstract:

Current health policy pronouncements in India advocate for insurance-based financing mechanism to achieve universal health coverage (UHC), while undermine the role of comprehensive healthcare provision system. UHC is achieved when all people receive the health services they need without suffering financial hardship. This study, using 68th & 71st NSS rounds data, examines their relative and combined strength in achieving the above objective. Health-insurance has been unsuccessful in reducing prevalence and catastrophic effects of out-of-pocket payment and even dismantle the effectiveness of traditional way of health financing system. Healthcare provision is the best way forward to enhance health and well-being of households in condition if India removes existing inadequacies and inequalities in service provision across districts/states and ensure free/low cost medicines/diagnostics to the citizens.

Keywords: health policy, demand-side financing, supply-side financing, incidence of health payment

Procedia PDF Downloads 259
2349 Estimation and Forecasting with a Quantile AR Model for Financial Returns

Authors: Yuzhi Cai

Abstract:

This talk presents a Bayesian approach to quantile autoregressive (QAR) time series model estimation and forecasting. We establish that the joint posterior distribution of the model parameters and future values is well defined. The associated MCMC algorithm for parameter estimation and forecasting converges to the posterior distribution quickly. We also present a combining forecasts technique to produce more accurate out-of-sample forecasts by using a weighted sequence of fitted QAR models. A moving window method to check the quality of the estimated conditional quantiles is developed. We verify our methodology using simulation studies and then apply it to currency exchange rate data. An application of the method to the USD to GBP daily currency exchange rates will also be discussed. The results obtained show that an unequally weighted combining method performs better than other forecasting methodology.

Keywords: combining forecasts, MCMC, quantile modelling, quantile forecasting, predictive density functions

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2348 The Tense Dichotomy Between Shari'ah Compliance and the Goals of an Economic Bank

Authors: Camille Paldi

Abstract:

The tense dichotomy between Shari’ah compliance and the economic goals of an Islamic Bank produces a proliferation of reverse engineered products, which are barely in compliance with Islamic law. The result is basically a hybrid conventional banking system with conventional products in Islamic disguise using Arabic and Islamic terminology. Many Islamic financial professionals and academics advocate for the use of conventional products and devices despite their non-Shari’ah compliance based on commercial necessity and the need to compete. However, this dangerous trend will lead to the demise of the Islamic finance industry. Rather than thoughtlessly following conventional products and practice, Islamic finance professionals should delve into the Shari’ah to find the answers to the current Islamic banking conundrum and lead the industry on the right path of developing Shari’ah based products and using Shari’ah devices to hedge risk.

Keywords: Islamic banking, Shari'ah, finance, investment

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2347 Chronic Care Management for the Medically Vulnerable during the Pandemic: Experiences of Family Caregivers of Youth with Substance Use Disorders in Zambia

Authors: Ireen Manase Kabembo, Patrick Chanda

Abstract:

Background: Substance use disorders are among the chronic conditions that affect all age groups. Worldwide, there is an increase in young people affected by SUDs, which implies that more family members are transitioning into the caregiver role. Family caregivers play a buffering role in the formal healthcare system due to their involvement in caring for persons with acute and chronic conditions in the home setting. Family carers of youth with problematic alcohol and marijuana use experience myriad challenges in managing daily care for this medically vulnerable group. In addition, the poor health-seeking behaviours of youth with SUDs characterized by eluding treatment and runaway tendencies coupled with the effects of the pandemic made caregiving a daunting task for most family caregivers. Issues such as limited and unavailable psychotropic medications, social stigma and discrimination, financial hurdles, systemic barriers in adolescent and young adult mental healthcare services, and the lack of a perceived vulnerability to Covid-19 by youth with SUDs are experiences of family caretakers. Methods: A qualitative study with 30 family caregivers of youth aged 16-24 explored their lived experiences and subjective meanings using two in-depth semi-structured interviews, a caregiving timeline, and participant observation. Findings: Results indicate that most family caregivers had challenges managing care for treatment elusive youth, let alone having them adhere to Covid-19 regulations. However, youth who utilized healthcare services and adhered to treatment regimens had positive outcomes and sustained recovery. The effects of the pandemic, such as job losses and the closure of businesses, further exacerbated the financial challenges experienced by family caregivers, making it difficult to purchase needed medications and daily necessities for the youth. The unabated stigma and discrimination of families of substance-dependent youth in Zambian communities further isolated family caregivers, leaving them with limited support. Conclusion: Since young people with SUDs have a compromised mental capacity due to the cognitive impairments that come with continued substance abuse, they often have difficulties making sound judgements, including the need to utilize SUD recovery services. Also, their tendency to not adhere to the Covid-19 pandemic requirements places them at a higher risk for adverse health outcomes in the (post) pandemic era. This calls for urgent implementation of robust youth mental health services that address prevention and recovery for these emerging adults grappling with substance use disorders. Support for their family caregivers, often overlooked, cannot be overemphasized.

Keywords: chronic care management, Covid-19 pandemic, family caregivers, youth with substance use disorders

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2346 Matric Suction Effects on Behavior of Unsaturated Soil Slope

Authors: Mohsen Mousivand, Hesam Aminpour

Abstract:

Soil slopes are usually located above the groundwater level that are largely unsaturated. It is possible that unsaturated soil of slope has expanded or collapsed as a result of wetting by rain or other factor that this type of soil behavior can cause serious problems including human and financial damage. The main factor causing this difference in behavior of saturated and unsaturated state of soil is matric suction that is created by interface of the soil and water in the soil pores. So far theoretical studies show that matric suction has important effect on the mechanical behavior of soil although the impact of this factor on slope stability has not been studied. This paper presents a numerical study of effect of matric suction on slope stability. The results of the study indicate that safety factor and stability of soil slope increase due to an increasing of matric suction and in view of matric suction leads to more accurate results and safety factor.

Keywords: slope, unsaturated soil, matric suction, stability

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2345 Commodity Price Shocks and Monetary Policy

Authors: Faisal Algosair

Abstract:

We examine the role of monetary policy in the presence of commodity price shocks using a Dynamic stochastic general equilibrium (DSGE) model with price and wage rigidities. The model characterizes a commodity exporter by its degree of export diversification, and explores the following monetary regimes: flexible domestic inflation targeting; flexible Consumer Price Index inflation targeting; exchange rate peg; and optimal rule. An increase in the degree of diversification is found to mitigate responses to commodity shocks. The welfare comparison suggests that a flexible exchange rate regime under the optimal rule is preferred to an exchange rate peg. However, monetary policy provides limited stabilization effects in an economy with low degree of export diversification.

Keywords: business cycle, commodity price, exchange rate, global financial cycle

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2344 The UbiB Family Member Cqd1 Forms a Membrane Contact Site in Mitochondria

Authors: S. Khosravi, X. Chelius, A. Unger, D. Rieger, J. Frickel, T. Sachsenheimer, C. Luechtenborg, R. Schieweck, B. Bruegger, B. Westermann, T. Klecker, W. Neupert, M. E. Harner

Abstract:

The use of Saccharomyces cerevisiae as a model organism to study eukaryotic cell functions has been used successfully for decades. Like virtually all eukaryotic cells, they contain mitochondria as essential organelles performing various functions, including participation in lipid metabolism. They are separated from the cytosol by a double membrane system consisting of the mitochondrial inner membrane (MIM) and the mitochondrial outer membrane (MOM). This physical separation of the mitochondria requires an exchange of metabolites, proteins, and lipids. Proteinaceous contact sites are thought to be important for this communication. Recently, it was found that Cqd1, in cooperation with Cqd2, controls the distribution of Coenzyme Q within the cell. In this study, a contact site is described, formed by the MOM protein complex Por1-Om14 and the UbiB protein kinase-like MIM protein Cqd1. The present results suggest the additional involvement of Cqd1 in the homeostasis of phospholipids. Moreover, we show that overexpression of the UbiB family proteins also causes tethering of the mitochondria to the endoplasmatic reticulum. Due to the conservation of the subunits of this contact site to higher eukaryotes, its identification in S. cerevisiae might provide promising avenues for further research in other organisms.

Keywords: contact sites, mitochondrial architecture, mitochondrial proteins, yeast mitochondria

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2343 Assessment of Marketing and Financial Activities of Night Markets in the Nigerian Economy

Authors: Adedeji Tejumola Olugboja

Abstract:

Night markets are physical locations in residential neighbourhoods where market parties interact. It is a kind of market where marketing activities commence by 6pm until after midnight. The problem of the study is to assess marketing activities in the night markets. Specific objectives for this study include determining volume of business activities, numbers of market parties etc in the selected night markets. The purposive sampling technique is adopted for this study and the four night markets in the area of study are selected as sample: Aggregate of 173 retailers and an average of 2583 consumers daily operate in these night markets. The use of tables, simple percentage and descriptive statistics were employed for data analysis and presentation. Findings revealed volume of marketing activities, sales per night, profit per night and savings per day in each of these night markets. Government should erect street lights and repair damaged ones in these night markets to make night markets more lucrative.

Keywords: marketing activities, night markets, Nigerian economy

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2342 Effectiveness of an Unorthodox Intervention for Work-Family Interaction: A Field Experiment

Authors: Hassan Rasool

Abstract:

There is limited research in the intervention domain of work family interaction. We identified that meditation could be effective in coping work family conflict and nurturing work family facilitation across domains. We conducted pretest posttest control group field experiment on a sample of sixty employees to test the effectiveness of meditation in a financial sector organization. Empirical evidence confirms that the intervention was effective in coping work family conflict & nurturing facilitation across work & home domains. The intervention, also positively affected a known outcome (i.e. satisfaction at work and home) of work family interaction. Future research perspectives on the use of unorthodox interventions in the domain of work family interaction are also discussed.

Keywords: work family interaction, meditation, satisfaction, experiment

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2341 Gendered Self-Expression and Muslim Medieval Women's Participation in the Creation and Production of Islam's Literary Heritage

Authors: Safa Moussoud

Abstract:

Contrary to modern misconceptions, women in the Muslim Middle Ages enjoyed a generous degree of liberty both in the public and private sphere. Poetry was a significant component of public life throughout the Muslim Civilization as its vitality and multi-generic nature acted as a way for medieval Muslims to communicate with each other. As such, a continuity of poetic literary heritage was preserved through multiple centuries and dynasties. This paper will argue that Muslim women were active participants in medieval Muslim society’s social and public sphere and therefore, can be seen as vital contributors to the intellectual and literary creation of the Muslim Civilization. This paper will examine poetry written by Safiyya al-Baghddadiya and Salma bint al-Qaratisi from the Abbasid period, as well as Wallada bint al-Mustakfi from the Andalusian period and focus particularly at the poetesses’ modes of self-expression regarding beauty and sexuality to argue that Medieval Muslim women enjoyed creative and literary liberty thus allowing them to proclaim their subjectivity publicly through poetry. By emphasizing women’s involvement in the social aspects of Medieval Muslim societies, this paper will ultimately urge for a more thorough investigation of Muslim women’s role and function in the making of the Muslim Civilization.

Keywords: Arabo-Islamic society, medieval Muslims, Muslim poetesses, self-expression

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2340 An Investigation on Students’ Reticence in Iranian University EFL Classrooms

Authors: Azizeh Chalak, Firouzeh Baktash

Abstract:

Reticence is a prominent and complex phenomenon which occurs in foreign language classrooms and influences students’ oral passivity. The present study investigated the extent in which students experience reticence in the EFL classrooms and explored the underlying factors triggering reticence. The participants were 104 Iranian freshmen undergraduate male and female EFL students, who enrolled in listening and speaking courses, all majoring in English studying at Islamic Azad University Isfahan (Khorasgan) Branch and University of Isfahan, Isfahan, Iran. To collect the data, the Reticence Scale-12 (RS-12) questionnaire which measures the level of reticence consisting of six dimensions (anxiety, knowledge, timing, organization, skills, and memory) was administered to the participants. The statistical analyses showed that the reticent level was high among the Iranian EFL undergraduate students, and their major problems were feelings of anxiety and delivery skills. Moreover, the results revealed that factors such as low English proficiency, the teaching method, and lack of confidence contributed to the students’ reticence in Iranian EFL classrooms. It can be implied that language teachers’ awareness of learners’ reticence can help them choose more appropriate activities and provide a friendly environment enhancing hopefully more effective participation of EFL learners. The findings can have implications for EFL teachers, learners and policy makers.

Keywords: anxiety, Iranian EFL learners, reticence, reticence scale-12

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2339 A Discussion on the Design Practice of College Students for Virtual Avatars in Social Media Ecology

Authors: Mei-Chun Chang

Abstract:

Due to digital transformation and social media development in recent years, various real-time interactive digital tools have been developed to meet the design demands for virtual reality avatars, which also promote digital content learners' active participation in the creation process. As a result, new social media design tools have the characteristics of intuitive operation with a simplified interface for fast production, from which works can be simply created. This study carried out observations, records, questionnaire surveys, and interviews on the creation and learning of visual avatars made by students of the National Taiwan University of Science and Technology (NTUST) with the VRoid Studio 3D modeling tool so as to explore their learning effectiveness on the design of visual avatars. According to the results of this study, the VRoid Studio 3D character modeling tool has a positive impact on the learners and helps to improve their learning effectiveness. Students with low academic achievements said that they could complete the conceived modeling with their own thinking by using the design tool, which increased their sense of accomplishment. Conclusions are drawn according to the results, and relevant future suggestions are put forward.

Keywords: virtual avatar, character design, social media, vroid studio, creation, digital learning

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2338 Independent Audit in Brazilian Companies Listed on B3: An Analysis of Companies That Received Qualified Opinion and Disclaimer of Opinion

Authors: Diego Saldo Alves, Marcelo Paveck Ayub

Abstract:

The quality of accounting information is very important for the decision-making of managers, investors government and other information users. The opinion of the independent audit has a significant influence on the decision-making, especially the investors. Therefore, the aim of this study is to analyze the reasons that companies listed on Brazilian Stock Exchange B3, if they received qualified opinion and disclaimer of opinion of the independent auditors. We analyzed the reports of the independent auditors of 23 Brazilian companies listed in B3 that received qualified opinion and disclaimer of opinion between the years 2012 and 2017. The findings show that the companies do not comply the International Financial Reporting Standard, IFRS, also they did not provide documentation to prove the operations performed, did not account expenses, problems in corporate governance and internal controls.

Keywords: audit, disclaimer of opinion, independent auditors, qualified opinion

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2337 Upsouth: Digitally Empowering Rangatahi (Youth) and Whaanau (Families) to Build Skills in Critical and Creative Thinking to Achieve More Active Citizenship in Aotearoa New Zealand

Authors: Ayla Hoeta

Abstract:

In a post-colonial Aotearoa New Zealand, solutions by rangatahi (youth) for rangatahi are essential as is civic participation and building economic agency in an increasingly tough economic climate. Upsouth was an online community crowdsourcing platform developed by The Southern Initiative, in collaboration with Itsnoon that provides rangatahi and whānau (family) a safe space to share lived experience, thoughts and ideas about local kaupapa (issues/topics) of importance to them. The target participants were Māori indigenous peoples and Pacifica groups, aged 14 - 21 years. In the Aotearoa New Zealand context, this participant group is not likely to engage in traditional consultation processes despite being an essential constituent in helping shape better local communities, whānau and futures. The Upsouth platform was active for two years from 2018-2019 where it completed 42 callups with 4300+ participants. The web platform collates the ideas, voices, feedback, and content of users around a callup that has been commissioned by a sponsor, such as Auckland Council, Z Energy or Auckland Transport. A callup may be about a pressing challenge in a community such as climate change, a new housing development, homelessness etc. Each callup was funded by the sponsor with Upsouths main point of difference being that participants are given koha (money donation) through digital wallets for their ideas. Depending on the quality of what participants upload, the koha varies between small micropayments and larger payments. This encouraged participants to develop creative and critical thinking - upskilling for future focussed jobs, enterprise and democratic skills while earning pocket money at the same time. Upsouth enables youth-led action and voice, and empowers them to be a part of a reciprocal and creative economy. Rangatahi are encouraged to express themselves culturally, creatively, freely and in a way they are free to choose - for example, spoken word, song, dance, video, drawings, and/or poems. This challenges and changes what is considered acceptable as community engagement feedback by the local government. Many traditional engagement platforms are not as consultative, do not accept diverse types of feedback, nor incentivise this valuable expression of feedback. Upsouth is also empowering for rangatahi, since it allows them the opportunity to express their opinions directly to the government. Upsouth gained national and international recognition for the way it engages with youth: winning the Supreme Award and the Accessibility and Transparency Award at Auckland Council’s 2018 Engagement Awards, becoming a finalist in the 2018 Digital Equity and Accessibility category of International Data Corporation’s Smart City Asia and Pacific Awards. This paper will fully contextualize the challenges of rangatahi and whānau civic engagement in Aotearoa New Zealand and then present a reflective case study of the Upsouth project, with examples from some of the callups. This is intended to form part of the Divided Cities 22 conference New Ground sub-theme as a critical reflection on a design intervention, which was conceived and implemented by the lead author to overcome the post-colonial divisions of Māori, Pacifica and minority ethnic rangatahi in Aotearoa New Zealand.

Keywords: rangatahi, youth empowerment, civic engagement, enabling, relating, digital platform, participation

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2336 Investigating the Effect of the Flipped Classroom Using E-Learning on Language Proficiency, Learner's Autonomy, and Class Participation of English Language Learners

Authors: Michelle Siao-Cing Guo

Abstract:

Technology is widely adopted to assist instruction and learning across disciplines. Traditional teaching method fails to capture the attention of the generation of digital native and does not accommodate diverse needs of today’s learners. The innovation in technology allows new pedagogical approaches. One approach that converts the traditional learning classroom to a more flexible learning time and space is known as the flipped classroom. This new pedagogy extends and enhances learning and accommodates different learning styles. The flipped classroom employs technology to offer course materials online 24 hours/day and to promote active class learning. However, will Taiwanese students who are used to more traditional instructional methods embrace the flipped classroom using E-learning? Will the flipped approach have an effect on Taiwanese students’ English mastery and learning autonomy? The researcher compares a flipped classroom model using E-learning and the traditional-lecture model. A pre- and post-test and a questionnaire were utilized to examine the effect of the flipped classroom on Taiwanese college students. The test results showed that the flipped approach had a positive effect on learners’ English proficiency level, topical knowledge, and willingness to participate in class. The questionnaire also demonstrates the acceptance of the new teaching model.

Keywords: flipped classroom , E-learning, innovative teaching, technology

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2335 Gender Role Attitudes and Work-Life Balance among Dual-Earner Couples: A Case Study of Pakistan

Authors: Tipu Sultan

Abstract:

The proposed research intends to explore the gender role attitudes and work-life balance among dual-earner couples in Pakistan. With the increase of female labor force participation in Pakistan, the trend of dual-earner couples has been increased than ever before. This new trend of dual-earner families has significantly affected the personal life of dual-earner couples. Due to major change in household structures, the traditions and the routine activities are in continuous transition. Balancing work and family life is more complex in the patriarchal society of Pakistan because of the social expectations of gender roles. A dichotomous behavioral reflection is being observed in Pakistani society. The one group of people having an egalitarian attitude are supporting the new gender roles of females, whereas the other group of people having a traditional mindset is still in the favor of patriarchy. Therefore, gender roles are re-evaluated, and it would be more interesting to raise questions on the interplay of new gender roles and work-life balance among dual-earners. The semi-structured interview guide will be utilized to explore gender role attitudes, ideal and in-practice gender roles, experiences of work-life imbalances/balances, possible strategies to create a balance between work and family life among dual-earner couples.

Keywords: dual-earner couples, gender role attitudes, Pakistan, work-life balance

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2334 The Capacity Building in the Natural Disaster Management of Thailand

Authors: Eakarat Boonreang

Abstract:

The past two decades, Thailand faced the natural disasters, for instance, Gay typhoon in 1989, tsunami in 2004, and huge flood in 2011. The disaster management in Thailand was improved both structure and mechanism for cope with the natural disaster since 2007. However, the natural disaster management in Thailand has various problems, for examples, cooperation between related an organizations have not unity, inadequate resources, the natural disaster management of public sectors not proactive, people has not awareness the risk of the natural disaster, and communities did not participate in the natural disaster management. Objective of this study is to find the methods for capacity building in the natural disaster management of Thailand. The concept and information about the capacity building and the natural disaster management of Thailand were reviewed and analyzed by classifying and organizing data. The result found that the methods for capacity building in the natural disaster management of Thailand should be consist of 1)link operation and information in the natural disaster management between nation, province, local and community levels, 2)enhance competency and resources of public sectors which relate to the natural disaster management, 3)establish proactive natural disaster management both planning and implementation, 4)decentralize the natural disaster management to local government organizations, 5)construct public awareness in the natural disaster management to community, 6)support Community Based Disaster Risk Management (CBDRM) seriously, and 7)emphasis on participation in the natural disaster management of all stakeholders.

Keywords: capacity building, Community Based Disaster Risk Management (CBDRM), Natural Disaster Management, Thailand

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2333 Experimental Study of Sahara Climat Effect in Photovoltaic Solar Module

Authors: A. Benatiallah, A. Hadjadj, D. Benatiallah, F. Abaidi, A. Harrouz

Abstract:

Photovoltaic system is established as a reliable and economical source of electricity in rural and Sahara areas, especially in developing countries where the population is dispersed, has low consumption of energy and the grid power is not extended to these areas due to viability and financial problems. The production of energy by the photovoltaic system is very fluctuates and depend of meteorological conditions. Wind is a very important and often neglected parameter in the behavior of the solar module. The electric performances of a solar module to the silicon are very appreciable to the blows; in the present work we have studies the behavior of multi-crystal solar module according to the density of dust, and the principals electric feature of the solar module. An evaluation permits to affirm that a solar module under the effect of sand will collect a lower flux to the normal conditions.

Keywords: photovoltaic, multi-crystal module, experimental, effect of dust, performances

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2332 The Effect of Internal Auditing Function on the Quality of Financial Reporting: A Theoretical Framework

Authors: Hani Albogami

Abstract:

The internal audit function is considered as one of the internal corporate governance mechanisms that may have an impact on improving earnings quality by constraining earnings management. The internal audit function is also a unique corporate governance mechanism because internal auditors have more involvement with the day-to-day operations comparing to the audit committee, and also internal auditors audit their companies the whole year compared to the external auditor who audits only a certain time of the year. The relationships between internal audit function and earnings management can be understood by some theories. Therefore, this paper provides a theoretical background of the influence of the quality of internal audit function on earnings management. In particular, the agency theory, institutional theory, singling theory, and resource dependency theory are adapted by this paper to provide some understanding and analyses that can be a basis for future research to contribute to the corporate governance academic studies.

Keywords: internal audit, corporate governance, earnings management, accounting

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2331 A New Model to Perform Preliminary Evaluations of Complex Systems for the Production of Energy for Buildings: Case Study

Authors: Roberto de Lieto Vollaro, Emanuele de Lieto Vollaro, Gianluca Coltrinari

Abstract:

The building sector is responsible, in many industrialized countries, for about 40% of the total energy requirements, so it seems necessary to devote some efforts in this area in order to achieve a significant reduction of energy consumption and of greenhouse gases emissions. The paper presents a study aiming at providing a design methodology able to identify the best configuration of the system building/plant, from a technical, economic and environmentally point of view. Normally, the classical approach involves a building's energy loads analysis under steady state conditions, and subsequent selection of measures aimed at improving the energy performance, based on previous experience made by architects and engineers in the design team. Instead, the proposed approach uses a sequence of two well known scientifically validated calculation methods (TRNSYS and RETScreen), that allow quite a detailed feasibility analysis. To assess the validity of the calculation model, an existing, historical building in Central Italy, that will be the object of restoration and preservative redevelopment, was selected as a case-study. The building is made of a basement and three floors, with a total floor area of about 3,000 square meters. The first step has been the determination of the heating and cooling energy loads of the building in a dynamic regime by means of TRNSYS, which allows to simulate the real energy needs of the building in function of its use. Traditional methodologies, based as they are on steady-state conditions, cannot faithfully reproduce the effects of varying climatic conditions and of inertial properties of the structure. With TRNSYS it is possible to obtain quite accurate and reliable results, that allow to identify effective combinations building-HVAC system. The second step has consisted of using output data obtained with TRNSYS as input to the calculation model RETScreen, which enables to compare different system configurations from the energy, environmental and financial point of view, with an analysis of investment, and operation and maintenance costs, so allowing to determine the economic benefit of possible interventions. The classical methodology often leads to the choice of conventional plant systems, while RETScreen provides a financial-economic assessment for innovative energy systems and low environmental impact. Computational analysis can help in the design phase, particularly in the case of complex structures with centralized plant systems, by comparing the data returned by the calculation model RETScreen for different design options. For example, the analysis performed on the building, taken as a case study, found that the most suitable plant solution, taking into account technical, economic and environmental aspects, is the one based on a CCHP system (Combined Cooling, Heating, and Power) using an internal combustion engine.

Keywords: energy, system, building, cooling, electrical

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2330 An Integrated Planning Framework for Sustainable Tourism: Case Study of Tunisia

Authors: S. Halioui, I. Arikan, M. Schmidt

Abstract:

Tourism sector in Tunisia faces several problems that range from economic challenges to environmental degradation and social instability. These problems have been intensified because of the increased competition in the tourism market, the political instability, financial crises, and recently terrorism problems have aggravated the situation. As a consequence, a new framework that promotes sustainable tourism in the country and increases its competitiveness is urgently needed. Planning for sustainable tourism sector requires the integration of complex interactions between economic, social and environmental aspects. Sustainable tourism principles can be implemented with the help of Strategic Environmental Assessment (SEA) process, which ensures the full integration of economic, social and environmental considerations while planning for the tourism sector in Tunisia. Results of the paper have broad implications for policy makers and tourism professionals.

Keywords: sustainable tourism, strategic environmental assessment, tourism planning, policy

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2329 For Whom Is Legal Aid: A Critical Analysis of the State-Funded Legal Aid in Criminal Cases in Tajikistan

Authors: Umeda Junaydova

Abstract:

Legal aid is a key element of access to justice. According to UN Principles and Guidelines on Access to Legal Aid in Criminal Justice Systems, state members bear the obligation to put in place accessible, effective, sustainable, and credible legal aid systems. Regarding this obligation, developing countries, such as Tajikistan, faced challenges in terms of financing this system. Thus, many developed nations have launched rule-of-law programs to support these states and ensure access to justice for all. Following independence from the Soviet Union, Tajikistan committed to introducing the rule of law and providing access to justice. This newly established country was weak, and the sudden outbreak of civil war aggravated the situation even more. The country needed external support and opened its door to attract foreign donors to assist it in its way to development. In 2015, Tajikistan, with the financial support of development partners, was able to establish a state-funded legal aid system that provides legal assistance to vulnerable and marginalized populations, including in criminal cases. In the beginning, almost the whole system was financed from donor funds; by that time, the contribution of the government gradually increased, and currently, it covers 80% of the total budget. All these governments' actions toward ensuring access to criminal legal aid for disadvantaged groups look promising; however, the reality is completely different. Currently, not all disadvantaged people are covered by these services, and their cases are most of the time considered without appropriate defense, which leads to violation of fundamental human rights. This research presents a comprehensive exploration of the interplay between donor assistance and the effectiveness of legal aid services in Tajikistan, with a specific focus on criminal cases involving vulnerable groups, such as women and children. In the context of Tajikistan, this study addresses a pressing concern: despite substantial financial support from international donors, state-funded legal aid services often fall short of meeting the needs of poor and vulnerable populations. The study delves into the underlying complexities of this issue and examines the structural, operational, and systemic challenges faced by legal aid providers, shedding light on the factors contributing to the ineffectiveness of legal aid services. Furthermore, it seeks to identify the root causes of these issues, revealing the barriers that hinder the delivery of adequate legal aid services. The research adopts a socio-legal methodology to ensure an appropriate combination of multiple methodologies. The findings of this research hold significant implications for both policymakers and practitioners, offering insights into the enhancement of legal aid services and access to justice for disadvantaged and marginalized populations in Tajikistan. By addressing these pressing questions, this study aims to fill the gap in legal literature and contribute to the development of a more equitable and efficient legal aid system that better serves the needs of the most vulnerable members of society.

Keywords: access to justice, legal aid, rule of law, rights for council

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2328 The Importance of Generating Electricity through Wind Farms in the Brazilian Electricity Matrix, from 2013 to 2020

Authors: Alex Sidarta Guglielmoni

Abstract:

Since the 1970s, sustainable development has become increasingly present on the international agenda. The present work has as general objective to analyze, discuss and bring answers to the following question, what is the importance of the generation of electric energy through the wind power plants in the Brazilian electricity matrix between 2013 and 2019? To answer this question, we analyzed the generation of renewable energy from wind farms and the consumption of electricity in Brazil during the period of January 2013 until December 2020. The specific objectives of this research are: to analyze the public data, to identify the total wind generation, to identify the total wind capacity generation, to identify the percentage participation of the generation and generation capacity of wind energy in the Brazilian electricity matrix. In order to develop this research, it was necessary a bibliographic search, collection of secondary data, tabulation of generation data, and electricity capacity by a comparative analysis between wind power and the Brazilian electricity matrix. As a result, it was possible to observe how important Brazil is for global sustainable development and how much this country can grow with this, in view of its capacity and potential for generating wind power since this percentage has grown in past few years.

Keywords: wind power, Brazilian market, electricity matrix, generation capacity

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2327 Digital Publics, Analogue Institutions: Everyday Urban Politics in Gated Neighborhoods in India

Authors: Praveen Priyadarshi

Abstract:

What is the nature of the 'political subjects' in the new urban spaces of the Indian cities? How do they become a 'public'? The paper explores these questions by studying the National Capital Region's gated communities in India. Even as the 'gated-ness' of these neighborhoods constantly underlines the definitive spatial boundary of the 'public' that it is constituted within the walls of a particular gated community, the making of this 'public' occurs as much in the digital spaces—in the digital space of online messaging apps and platforms—populated by unique digital identities. It is through constant exchanges of the digital identities that the 'public' is created. However, the institutional framework and the formal rules governing the making of the public are still analogue because they presume and privilege traditional modes of participation for people to constitute a 'public'. The institutions are designed as rules and norms governing people's behavior when they participate in traditional, physical mode, whereas rules and norms designed in the algorithms regulate people's social and political behavior in the digital domain. In exploring this disjuncture between the analogue institutions and the digital public, the paper analytically evaluates the nature of everyday politics in gates neighborhoods in India.

Keywords: gated communities, everyday politics, new urban spaces, digital publics

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2326 Level of Roles Performed in Tourism Development: The Case Study of Local Municipality, Chiang Khan District, Loei

Authors: Sukanya Sripho

Abstract:

This paper aims to examine the level of roles performed in tourism development by local people residing in Chiang Khan Sub-District Municipality, Loei Province in Northeast of Thailand. In addition, this study also tested whether personal factors had a relationship with the level of roles performed in tourism development. These personal factors included gender, age, educational level, career, position and duty in the community, average income per month, length of residence and involvement in the tourism industry. The findings revealed a high level in each role performed. These roles were ranked from the highest mean score to the lowest mean score as follows: (1) improving and rejuvenating tourist attractions; (2) improving tourist facilities; (3) promoting people participation; (4) publicizing tourist attractions; (5) protecting for safety and security; and (6) surveying and managing the information of tourist attractions. Furthermore, it was found that position and duty in the community, length of residence and involvement in tourism industry had a relationship with the level of roles performed in tourism development at a significance level of 0.05.

Keywords: Role, local municipality administration, tourism development, Thailand

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2325 An Experiential Learning of Ontology-Based Multi-document Summarization by Removal Summarization Techniques

Authors: Pranjali Avinash Yadav-Deshmukh

Abstract:

Remarkable development of the Internet along with the new technological innovation, such as high-speed systems and affordable large storage space have led to a tremendous increase in the amount and accessibility to digital records. For any person, studying of all these data is tremendously time intensive, so there is a great need to access effective multi-document summarization (MDS) systems, which can successfully reduce details found in several records into a short, understandable summary or conclusion. For semantic representation of textual details in ontology area, as a theoretical design, our system provides a significant structure. The stability of using the ontology in fixing multi-document summarization problems in the sector of catastrophe control is finding its recommended design. Saliency ranking is usually allocated to each phrase and phrases are rated according to the ranking, then the top rated phrases are chosen as the conclusion. With regards to the conclusion quality, wide tests on a selection of media announcements are appropriate for “Jammu Kashmir Overflow in 2014” records. Ontology centered multi-document summarization methods using “NLP centered extraction” outshine other baselines. Our participation in recommended component is to implement the details removal methods (NLP) to enhance the results.

Keywords: disaster management, extraction technique, k-means, multi-document summarization, NLP, ontology, sentence extraction

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2324 Management Accounting Techniques of Companies Listed on the Stock Exchange in Thailand

Authors: Prateep Wajeetongratana

Abstract:

The objectives of the research were to examine that how management accounting techniques were perceived and used by companies listed on the stock exchange and to investigate similarities or differences of management accounting practices between companies listed on the stock exchange and Thai SMEs. Descriptive and inferential statistics were employed. The finding found that almost all of the companies used traditional management accounting techniques more than advanced management accounting techniques. Four management accounting techniques having no significant association with business characteristic were standard costing, job order costing, process costing. The barriers that Thai SMEs encountered were a lack of proper accounting system and the insufficient knowledge in management accounting of the accountants. The comparison results revealed that both companies listed on the stock exchange and Thai SMEs used traditional management accounting techniques more than advanced techniques.

Keywords: companies listed on the stock exchange, financial budget, management accounting, operating budget

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2323 Key Factors Influencing the Purchasing Decisions of Low Emission Cars: A Comparative Study between Egypt and Slovenia

Authors: O. Alaa, D. Ahmed, R. Baher, K. Matjaz

Abstract:

This paper provides a study of the factors influencing the purchasing of low emission vehicles. In order to achieve the objectives of the paper, and in the light of the pool of literature and availability of data, the authors relied on qualitative methods to offers a comparison between Egypt as a developing country and Slovenia as a developed country, through analysing a survey that involves an Egyptian sample and Slovenian samples, it also studies the effect of different push and pull methods on different buyers in order to help the governments as well as the manufacturers to understand the most significant factors that affect the purchasing behaviour of LEV in the future. The results of this paper show the important vehicle performance factors, financial considerations, and environmental considerations along with the gender and age of the consumer show that consumers are more interested in the total price of the car than in different taxes.

Keywords: low emission vehicles, purchasing behavior, developed countries, developing countries

Procedia PDF Downloads 135