Search results for: sustainability reporting strategy
4323 Value Co-Creation Model for Relationships Management
Authors: Kolesnik Nadezda A.
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The research aims to elaborate inter-organizational network relationships management model to maximize value co-creation. We propose a network management framework that requires evaluation of network partners with respect to their position and role in network; and elaboration of appropriate relationship development strategy with partners in network. Empirical research and approval is based on the case study method, including structured in-depth interviews with the companies from b2b market.Keywords: inter-organizational networks, value co-creation, model, B2B market
Procedia PDF Downloads 4494322 The Role of Middle Managers SBU's in Context of Change: Sense-Making Approach
Authors: Hala Alioua, Alberic Tellier
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This paper is designed to spotlight the research on corporate strategic planning, by emphasizing the role of middle manager of SBU’s and related issues such as the context of vision change. Previous research on strategic vision has been focused principally at the SME, with relatively limited consideration given to the role of middle managers SBU’s in the context of change. This project of research has been done by using a single case study. We formulated through our immersion for 2.5 years on the ground and by a qualitative method and abduction approach. This entity that we analyze is a subsidiary of multinational companies headquartered in Germany, specialized in manufacturing automotive equipment. The "Delta Company" is a French manufacturing plant that has undergone numerous changes over the past three years. The two major strategic changes that have a significant impact on the Delta plant are the strengths of its core business through « lead plant strategy» in 2011 and the implementation of a new strategic vision in 2014. These consecutive changes impact the purpose of the mission of the middle managers. The plant managers ask the following questions: How the middle managers make sense of the corporate strategic planning imposed by the parent company? How they appropriate the new vision and decline it into actions on the ground? We chose the individual interview technique through open-ended questions as the source of data collection. We first of all carried out an exploratory approach by interviewing 8 members of the Management committee’s decision and 19 heads of services. The first findings and results show that exist a divergence of opinion and interpretations of the corporate strategic planning among organization members and there are difficulties to make sense and interpretations of the signals of the environment. The lead plant strategy enables new projects which insure the workload of Delta Company. Nevertheless, it creates a tension and stress among the middle managers because its provoke lack of resources to the detriment of their main jobs as manufacturer plant. The middle managers does not have a clear vision and they are wondering if the new strategic vision means more autonomy and less support from the group.Keywords: change, middle managers, vision, sensemaking
Procedia PDF Downloads 3954321 The Dead Alexandrian Historic Vein: The Revitalization of Mahmoudiyah Canal 'The Forgotten Environmental Asset'
Authors: Sara S. Fouad, Omneya Messallam
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In 1818, a seventy-five kilometer long canal was dug (called the Mahmoudiyah canal) connecting between Alexandria city in Egypt and the western branch of the Nile. It was a productive resource and vital to its environment, context, transportation, and recreation. It played a significant role in people’s lives and Alexandria city’s shape. The canal, which was the main vein of goods’ transporting from Alexandria’s seaport to the different parts of Egypt, was still in use today as a major source of clear water in the city. But nowadays, Mahmoudiyah canal is converting into ‘dead waterway’. The canal became sources of pollution as a result of solid and industrial waste thus causing many diseases, destroying communities and biodiversity, with urban invasion, the loss of community aesthetic value and healthy environment. Therefore, this paper aims to propose an urban strategy, as a solution to revive the forgotten canal, through recreating a cultural promenade on its shore. The main aim of this research is to formulate decent quality of life, unpolluted space, an area gathering the city space for nature, tourism and investments. As a case study, this paper investigates Mahmoudiyah canal through urban and ecological analyses, aiming to design an urban strategy for reviving it by creating a cultural promenade enriched with public spaces and green areas, which can most probably enhance the quality of life, city re-living and development. Community participation is also considered as vital and intrinsic implementation stage. The empirical research involved using several data assembly methods such as interviews, mental mapping, structural observations and questionnaires. The paper ends with a set of conclusions leading to proposals for the Mahmoudiyah canal revitalization considering the complex challenges and processes of sustainable regeneration focusing on city’s rehabilitation and lost identity.Keywords: Mahmoudiyah canal, community aesthetic value, city re-living, cultural promenade
Procedia PDF Downloads 1254320 Metagenomic analysis of Irish cattle faecal samples using Oxford Nanopore MinION Next Generation Sequencing
Authors: Niamh Higgins, Dawn Howard
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The Irish agri-food sector is of major importance to Ireland’s manufacturing sector and to the Irish economy through employment and the exporting of animal products worldwide. Infectious diseases and parasites have an impact on farm animal health causing profitability and productivity to be affected. For the sustainability of Irish dairy farming, there must be the highest standard of animal health. There can be a lack of information in accounting for > 1% of complete microbial diversity in an environment. There is the tendency of culture-based methods of microbial identification to overestimate the prevalence of species which grow easily on an agar surface. There is a need for new technologies to address these issues to assist with animal health. Metagenomic approaches provide information on both the whole genome and transcriptome present through DNA sequencing of total DNA from environmental samples producing high determination of functional and taxonomic information. Nanopore Next Generation Technologies have the ability to be powerful sequencing technologies. They provide high throughput, low material requirements and produce ultra-long reads, simplifying the experimental process. The aim of this study is to use a metagenomics approach to analyze dairy cattle faecal samples using the Oxford Nanopore MinION Next Generation Sequencer and to establish an in-house pipeline for metagenomic characterization of complex samples. Faecal samples will be obtained from Irish dairy farms, DNA extracted and the MinION will be used for sequencing, followed by bioinformatics analysis. Of particular interest, will be the parasite Buxtonella sulcata, which there has been little research on and which there is no research on its presence on Irish dairy farms. Preliminary results have shown the ability of the MinION to produce hundreds of reads in a relatively short time frame of eight hours. The faecal samples were obtained from 90 dairy cows on a Galway farm. The results from Oxford Nanopore ‘What’s in my pot’ (WIMP) using the Epi2me workflow, show that from a total of 926 classified reads, 87% were from the Kingdom Bacteria, 10% were from the Kingdom Eukaryota, 3% were from the Kingdom Archaea and < 1% were from the Kingdom Viruses. The most prevalent bacteria were those from the Genus Acholeplasma (71 reads), Bacteroides (35 reads), Clostridium (33 reads), Acinetobacter (20 reads). The most prevalent species present were those from the Genus Acholeplasma and included Acholeplasma laidlawii (39 reads) and Acholeplasma brassicae (26 reads). The preliminary results show the ability of the MinION for the identification of microorganisms to species level coming from a complex sample. With ongoing optimization of the pipe-line, the number of classified reads are likely to increase. Metagenomics has the potential in animal health for diagnostics of microorganisms present on farms. This would support wprevention rather than a cure approach as is outlined in the DAFMs National Farmed Animal Health Strategy 2017-2022.Keywords: animal health, buxtonella sulcata, infectious disease, irish dairy cattle, metagenomics, minION, next generation sequencing
Procedia PDF Downloads 1384319 Cause-Related Marketing: A Review of the Literature
Authors: Chang Hung Chen
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Typically the Cause-Related Marketing (CRM) is effective for promoting products, and is also accepted as a role of communication tool for creating a positive image of the corporate. Today, companies are taking Corporate Social Responsibility (CSR) as core activities to build a goal of sustainable development. CRM is not a synonym of CSR. Actually, CRM is a part of CSR, or a type of marketing strategy in CSR framework. This article focuses on the relationship between CSR and CRM, and how the CRM improves the CSR performance of the corporate. The research was conducted through review of literature on the subject area.Keywords: cause-related marketing, corporate social responsibility, corporate image, consumer behavior
Procedia PDF Downloads 3444318 Educating through Design: Eco-Architecture as a Form of Public Awareness
Authors: Carmela Cucuzzella, Jean-Pierre Chupin
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Eco-architecture today is being assessed and judged increasingly on the basis of its environmental performance and its dedication to urgent stakes of sustainability. Architects have responded to environmental imperatives in novel ways since the 1960s. In the last two decades, however, different forms of eco-architecture practices have emerged that seem to be as dedicated to the issues of sustainability, as to their ability to 'communicate' their ecological features. The hypothesis is that some contemporary eco-architecture has been developing a characteristic 'explanatory discourse', of which it is possible to identify in buildings around the world. Some eco-architecture practices do not simply demonstrate their alignment with pressing ecological issues, rather, these buildings seem to be also driven by the urgent need to explain their ‘greenness’. The design aims specifically to teach visitors of the eco-qualities. These types of architectural practices are referred to in this paper as eco-didactic. The aim of this paper is to identify and assess this distinctive form of environmental architecture practice that aims to teach. These buildings constitute an entirely new form of design practice that places eco-messages squarely in the public realm. These eco-messages appear to have a variety of purposes: (i) to raise awareness of unsustainable quotidian habits, (ii) to become means of behavioral change, (iii) to publicly announce their responsibility through the designed eco-features, or (iv) to engage the patrons of the building into some form of sustainable interaction. To do this, a comprehensive review of Canadian eco-architecture is conducted since 1998. Their potential eco-didactic aspects are analysed through a lens of three vectors: (1) cognitive visitor experience: between the desire to inform and the poetics of form (are parts of the design dedicated to inform the visitors of the environmental aspects?); (2) formal architectural qualities: between the visibility and the invisibility of environmental features (are these eco-features clearly visible by the visitors?); and (3) communicative method for delivering eco-message: this transmission of knowledge is accomplished somewhere between consensus and dissensus as a method for disseminating the eco-message (do visitors question the eco-features or are they accepted by visitors as features that are environmental?). These architectural forms distinguish themselves in their crossing of disciplines, specifically, architecture, environmental design, and art. They also differ from other architectural practices in terms of how they aim to mobilize different publics within various urban landscapes The diversity of such buildings, from how and what they aim to communicate, to the audience they wish to engage, are all key parameters to better understand their means of knowledge transfer. Cases from the major cities across Canada are analysed, aiming to illustrate this increasing worldwide phenomenon.Keywords: eco-architecture, public awareness, community engagement, didacticism, communication
Procedia PDF Downloads 1114317 The Relationship between HR Disclosure and Employee’s Turnover: Study on the Telecommunication Sector in Jordan
Authors: Dina Ahmed Alkhodary
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Human Resources are the individual skills, knowledge, attitude, capabilities and experience collected to produce wealth to the company. Human Resource disclosure is the process of involving, reporting, and sharing the Investments made in the Human Resources of an Organization that such as organizations short goals and objectives, employees creation value, training and development plan are presently not accounted for in the conventional accounting practices which is importance nowadays to reduce the employee`s turnover. For the purpose of the study 3 telecommunications companies in Jordan have been selected. Telecommunication industry has been chosen for this study since it is a successful sector in Jordan and Human resource disclosure practices were adopted in all the selected companies and companies was aware to the HR practices. The objective of the study is to find out the HR disclosures practices of the telecommunication Companies in Jordan and to find the relationship between the HR Disclosures practices and employees’ turnover which has been measured by leaver proficiencies, remaining member proficiencies and the new comers proficiencies. The researcher has used the questioner to collect data for the research purpose. Results reveal that There are human resource disclosure practices in telecommunication companies in Jordan but in some areas only and has found There that there is a significant relationship between the human resource disclosure practices of the telecommunication companies in Jordan and Employees turnover. It is important to the companies to disclose more information and it’s important to the researchers to study the HR disclosure in the other industries in Jordan to increase the awareness about it.Keywords: HR, disclosure, employee, turnover
Procedia PDF Downloads 3034316 Implementation of the Collaborative Learning Approach in Learning of Second Language English
Authors: Ashwini Mahesh Jagatap
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This paper presents the language learning strategy with respect to speaking skill with collaborative learning approach. Collaborative learning has been proven to be efficient learning methodology for all kinds of students. Students are working in groups of two or more, reciprocally searching for understanding, Solutions, or meanings, or creating a product. The presentation highlights the different stages which can be implemented during actual implementation of the methodology in the class room teaching learning process.Keywords: collaborative classroom, collaborative learning approach, language skills, traditional teaching
Procedia PDF Downloads 5684315 Domestic Violence against Rural Women in Haryana State of India
Authors: Jatesh Kathpalia, Subhash Chander
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Violence against women has spread into a global epidemic. This has debilitating effect over the performance of women. Due to deep-rooted values, traditional Indian culture women fear the consequences of reporting violence and declare an unwillingness to subject themselves to the shame of being identified as battered women. Main interest was to study types of domestic violence which women face and to encourage them to report the matter. The study involved understanding the nature, extent and types of domestic violence. Two hundred rural women respondents were selected at random, interview schedule was prepared, and victims afflicted with domestic violence were identified. Data were collected and analyzed for different forms of domestic violence faced by women. 60% of the respondents faced domestic violence in different forms. Out of 120 women who were affected, 92.5% faced emotional, 90.8% faced verbal, 49.1% faced economic and 58.3% faced physical violence. 45.0% faced violence within three months of the marriage. Out of these, only 6.6% reported the violence to the police. Frequently faced forms of violence were slapping (27.1%), beating (24.3%) and starvation (25.7%). Number of women who were not allowed to spend money of their own stood at 30.5%. About 50% victims of emotional violence were facing constant criticism by their in-laws. Significant association was found between age, education and socio-economic status of the respondents and domestic violence. Rural women in Haryana face grave problem of domestic violence which need to be curbed for improving condition of women in society.Keywords: domestic violence against women, economic, emotional, physical and verbal violence, marriage, rural women
Procedia PDF Downloads 3844314 An Investigation of the Therapeutic Effects of Indian Classical Music (Raga Bhairavi) on Mood and Physiological Parameters of Scholars
Authors: Kalpana Singh, Nikita Katiyar
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This research investigates the impact of Raga Bhairavi, a prominent musical scale in Indian classical music, on the mood and basic physiological parameters of research scholars at the University of Lucknow - India. The study focuses on the potential therapeutic effects of listening to Raga Bhairavi during morning hours. A controlled experimental design is employed, utilizing self-reporting tools for mood assessment and monitoring physiological indicators such as heart rate, oxygen saturation levels, body temperature and blood pressure. The hypothesis posits that exposure to Raga Bhairavi will lead to positive mood modulation and a reduction in physiological stress markers among research scholars. Data collection involves pre and post-exposure measurements, providing insights into the immediate and cumulative effects of the musical intervention. The study aims to contribute valuable information to the growing field of music therapy, offering a potential avenue for enhancing the well-being and productivity of individuals engaged in intense cognitive activities. Results may have implications for the integration of music-based interventions in academic and research environments, fostering a conducive atmosphere for intellectual pursuits.Keywords: bio-musicology, classical music, mood assessment, music therapy, physiology, Raga Bhairavi
Procedia PDF Downloads 464313 Bamboo Fibre Extraction and Its Reinforced Polymer Composite Material
Authors: P. Zakikhani, R. Zahari, M. T. H. Sultan, D. L. Majid
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Natural plant fibres reinforced polymeric composite materials have been used in many fields of our lives to save the environment. Especially, bamboo fibres due to its environmental sustainability, mechanical properties, and recyclability have been utilized as reinforced polymer matrix composite in construction industries. In this review study bamboo structure and three different methods such as mechanical, chemical and combination of mechanical and chemical to extract fibres from bamboo are summarized. Each extraction method has been done base on the application of bamboo. In addition Bamboo fibre is compared with glass fibre from various aspects and in some parts it has advantages over the glass fibre.Keywords: bamboo fibres, natural fibres, bio composite, mechanical extraction, glass fibres
Procedia PDF Downloads 4804312 Knowledge Sharing Behavior and Cognitive Dissonance: The Influence of Assertive Conflict Management Strategy and Team Psychological Safety
Authors: Matthew P. Mancini, Vincent Ribiere
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Today’s workers face more numerous and complex challenges and are required to be increasingly interdependent and faster learners. Knowledge sharing activities between people have been understood as a significant element affecting organizational innovation performance. While they do have the potential to spark cognitive conflict, disagreement is important from an organizational perspective because it can stimulate the development of new ideas and perhaps pave the way for creativity, innovation, and competitive advantage. How teams cope with the cognitive conflict dimension of knowledge sharing and the associated interpersonal risk is what captures our attention. Specifically, assertive conflict management strategies have a positive influence on knowledge sharing behaviors, and team psychological safety has a positive influence on knowledge sharing intention. This paper focuses on explaining the impact that these factors have on the shaping of an individual’s decision to engage or not in knowledge sharing activities. To accomplish this, we performed an empirical analysis on the results of our questionnaire about knowledge-sharing related conflict management and team psychological safety in pharmaceutical enterprises located in North America, Europe, and Asia. First, univariate analysis is used to characterize behavior regarding conflict management strategy into two groups. Group 1 presents assertive conflict management strategies and group 2 shows unassertive ones. Then, by using SEM methodology, we evaluated the relationships between them and the team psychological safety construct with the knowledge sharing process. The results of the SEM analysis show that assertive conflict management strategies affect the knowledge sharing process the most with a small, but significant effect from team psychological safety. The findings suggest that assertive conflict management strategies are just as important as knowledge sharing intentions for encouraging knowledge sharing behavior. This paper provides clear insights into how employees manage the sharing of their knowledge in the face of conflict and interpersonal risk and the relative importance of these factors in sustaining productive knowledge sharing activities.Keywords: cognitive dissonance, conflict management, knowledge sharing, organizational behavior, psychological safety
Procedia PDF Downloads 3104311 There Is Nothing "BASIC" about Numeracy in Higher Education-a Case Study from an Accounting Programme
Authors: Shoba Rathilal
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Numeracy, like Literacy is considered to be a core value of modern societies. Most higher education institutions in South Africa include being numerate as an important graduate attribute. It is argued that a suitability numerate society contributes to social justice, empowerment, financial and environmental sustainability and a lack of numeracy practices can contribute to disempowerment. Numeracy is commonly misconstrued as a basic and simple practice, similar in nature to basic arithmetic. This study highlights the complexities of higher education numeracy practices by analyzing a programme in a higher education institution in South Africa using the New Literacies Studies perspective.Keywords: higher education, new literacy studies, numeracy practices, BASIC
Procedia PDF Downloads 4434310 Synchronization of a Perturbed Satellite Attitude Motion using Active Sliding Mode Controller
Authors: Djaouida Sadaoui
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In this paper, the design procedure of the active sliding mode controller which is a combination of the active controller and the sliding mode controller is given first and then the problem of synchronization of two satellites systems is discussed for the proposed method. Finally, numerical results are presented to evaluate the robustness and effectiveness of the proposed control strategy.Keywords: active control, sliding mode control, synchronization, satellite attitude
Procedia PDF Downloads 4874309 A Novel Probablistic Strategy for Modeling Photovoltaic Based Distributed Generators
Authors: Engy A. Mohamed, Y. G. Hegazy
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This paper presents a novel algorithm for modeling photovoltaic based distributed generators for the purpose of optimal planning of distribution networks. The proposed algorithm utilizes sequential Monte Carlo method in order to accurately consider the stochastic nature of photovoltaic based distributed generators. The proposed algorithm is implemented in MATLAB environment and the results obtained are presented and discussed.Keywords: comulative distribution function, distributed generation, Monte Carlo
Procedia PDF Downloads 5774308 Offline Parameter Identification and State-of-Charge Estimation for Healthy and Aged Electric Vehicle Batteries Based on the Combined Model
Authors: Xiaowei Zhang, Min Xu, Saeid Habibi, Fengjun Yan, Ryan Ahmed
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Recently, Electric Vehicles (EVs) have received extensive consideration since they offer a more sustainable and greener transportation alternative compared to fossil-fuel propelled vehicles. Lithium-Ion (Li-ion) batteries are increasingly being deployed in EVs because of their high energy density, high cell-level voltage, and low rate of self-discharge. Since Li-ion batteries represent the most expensive component in the EV powertrain, accurate monitoring and control strategies must be executed to ensure their prolonged lifespan. The Battery Management System (BMS) has to accurately estimate parameters such as the battery State-of-Charge (SOC), State-of-Health (SOH), and Remaining Useful Life (RUL). In order for the BMS to estimate these parameters, an accurate and control-oriented battery model has to work collaboratively with a robust state and parameter estimation strategy. Since battery physical parameters, such as the internal resistance and diffusion coefficient change depending on the battery state-of-life (SOL), the BMS has to be adaptive to accommodate for this change. In this paper, an extensive battery aging study has been conducted over 12-months period on 5.4 Ah, 3.7 V Lithium polymer cells. Instead of using fixed charging/discharging aging cycles at fixed C-rate, a set of real-world driving scenarios have been used to age the cells. The test has been interrupted every 5% capacity degradation by a set of reference performance tests to assess the battery degradation and track model parameters. As battery ages, the combined model parameters are optimized and tracked in an offline mode over the entire batteries lifespan. Based on the optimized model, a state and parameter estimation strategy based on the Extended Kalman Filter (EKF) and the relatively new Smooth Variable Structure Filter (SVSF) have been applied to estimate the SOC at various states of life.Keywords: lithium-ion batteries, genetic algorithm optimization, battery aging test, parameter identification
Procedia PDF Downloads 2594307 Purchasing Decision-Making in Supply Chain Management: A Bibliometric Analysis
Authors: Ahlem Dhahri, Waleed Omri, Audrey Becuwe, Abdelwahed Omri
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In industrial processes, decision-making ranges across different scales, from process control to supply chain management. The purchasing decision-making process in the supply chain is presently gaining more attention as a critical contributor to the company's strategic success. Given the scarcity of thorough summaries in the prior studies, this bibliometric analysis aims to adopt a meticulous approach to achieve quantitative knowledge on the constantly evolving subject of purchasing decision-making in supply chain management. Through bibliometric analysis, we examine a sample of 358 peer-reviewed articles from the Scopus database. VOSviewer and Gephi software were employed to analyze, combine, and visualize the data. Data analytic techniques, including citation network, page-rank analysis, co-citation, and publication trends, have been used to identify influential works and outline the discipline's intellectual structure. The outcomes of this descriptive analysis highlight the most prominent articles, authors, journals, and countries based on their citations and publications. The findings from the research illustrate an increase in the number of publications, exhibiting a slightly growing trend in this field. Co-citation analysis coupled with content analysis of the most cited articles identified five research themes mentioned as follows integrating sustainability into the supplier selection process, supplier selection under disruption risks assessment and mitigation strategies, Fuzzy MCDM approaches for supplier evaluation and selection, purchasing decision in vendor problems, decision-making techniques in supplier selection and order lot sizing problems. With the help of a graphic timeline, this exhaustive map of the field illustrates a visual representation of the evolution of publications that demonstrate a gradual shift from research interest in vendor selection problems to integrating sustainability in the supplier selection process. These clusters offer insights into a wide variety of purchasing methods and conceptual frameworks that have emerged; however, they have not been validated empirically. The findings suggest that future research would emerge with a greater depth of practical and empirical analysis to enrich the theories. These outcomes provide a powerful road map for further study in this area.Keywords: bibliometric analysis, citation analysis, co-citation, Gephi, network analysis, purchasing, SCM, VOSviewer
Procedia PDF Downloads 784306 The Attitude towards Sustainable Development Issues among Malaysian Engineering Undergraduates
Authors: Balamuralithara Balakrishnan
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This paper reports the findings of the perception and attitude towards Sustainable Development among Malaysian undergraduates. The study was carried out involving 86 engineering undergraduates from three universities in Malaysia. This research was conducted based on a survey whereby the respondents were given a questionnaire to gauge their attitude towards sustainable development. The output of the analyses showed that the respondents have an appropriate attitude towards the sustainability issues expect for economic and social equality aspects. These findings suggest that the engineering educators involved in sustainable development education need to educate undergraduate students on this important issue. This investigation serves as a cornerstone to which the current paradigm of sustainable development education can be examined for further improvement by related stakeholders.Keywords: sustainable development, engineering education, Malaysia, attitude
Procedia PDF Downloads 1454305 Modification of Newton Method in Two Points Block Differentiation Formula
Authors: Khairil Iskandar Othman, Nadhirah Kamal, Zarina Bibi Ibrahim
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Block methods for solving stiff systems of ordinary differential equations (ODEs) are based on backward differential formulas (BDF) with PE(CE)2 and Newton method. In this paper, we introduce Modified Newton as a new strategy to get more efficient result. The derivation of BBDF using modified block Newton method is presented. This new block method with predictor-corrector gives more accurate result when compared to the existing BBDF.Keywords: modified Newton, stiff, BBDF, Jacobian matrix
Procedia PDF Downloads 3674304 Regulation, Supervision and Accounting Conservatism: Interaction of the Three Pillars of Basel II to Achieve Quality of Reporting Earnings in Worldwide Banks
Authors: I. Diaz Sanchez, I. M. Martinez-Conesa, M. Illueca
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Accounting conservatism is a desirable quality of earnings that is positively associated with the stridency of regulatory and supervisory regimen and high market discipline. But how these three pillars interact each other is the main research question that is not empirically solved. We analyze how regulatory and supervisory regimes interact with the market discipline measures, such as listing status, ownership and market concentration using a sample of 14,651 bank-year observations covering 54 countries over the period 1997-2009. We evidence that regulation a supervision and extend on which they are enforcement is a strong mechanism to achieved accounting conservatism in those countries or situations where the market discipline fails. Generally, the supervisory power reinforces the effect of listing status, ownership and concentration on conservatism, while capital regulatory mitigates the effect of market discipline on conservatism. This paper may contribute to debate about the mechanism introduced by Basel III that strongly increases the regulation, his enforcement, and the supervisory power after long deregulation period. Although Market discipline is relevant to achieve the financial stability, strong Pillar I and II can ensure the quality of the accounting earnings to prevent bank failures.Keywords: accounting conservatism, bank regulation, bank supervision, loan loss recognition, market discipline
Procedia PDF Downloads 1704303 A Constructivist and Strategic Approach to School Learning: A Study in a Tunisian Primary School
Authors: Slah Eddine Ben Fadhel
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Despite the development of new pedagogic methods, current teaching practices put more emphasis on the learning products than on the processes learners deploy. In school syllabi, for instance, very little time is devoted to both the explanation and analysis of strategies aimed at resolving problems by means of targeting students’ metacognitive procedures. Within a cognitive framework, teaching/learning contexts are conceived of in terms of cognitive, metacognitive and affective activities intended for the treatment of information. During these activities, learners come to develop an array of knowledge and strategies which can be subsumed within an active and constructive process. Through the investigation of strategies and metacognition concepts, the purpose is to reflect upon the modalities at the heart of the learning process and to demonstrate, similarly, the inherent significance of a cognitive approach to learning. The scope of this paper is predicated on a study where the population is a group of 76 primary school pupils who experienced difficulty with learning French. The population was divided into two groups: the first group was submitted during three months to a strategy-based training to learn French. All through this phase, the teachers centred class activities round making learners aware of the strategies the latter deployed and geared them towards appraising the steps these learners had themselves taken by means of a variety of tools, most prominent among which is the logbook. The second group was submitted to the usual learning context with no recourse whatsoever to any strategy-oriented tasks. The results of both groups point out the improvement of linguistic competences in the French language in the case of those pupils who were trained by means of strategic procedures. Furthermore, this improvement was noted in relation with the native language (Arabic), a fact that tends to highlight the importance of the interdisciplinary investigation of (meta-)cognitive strategies. These results show that strategic learning promotes in pupils the development of a better awareness of their own processes, which contributes to improving their general linguistic competences.Keywords: constructive approach, cognitive strategies, metacognition, learning
Procedia PDF Downloads 2064302 Deficits in Belongingness and Elevated Perceptions of Burdensomeness: How Dark Traits Drive Problematic Drinking
Authors: Taylin L. Peoples, Lauren Lewis, Sebastian G. Risco, Devin Mills
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The impact of problematic drinking (PD) on the health of U.S. adults continues to be a concerning issue. Additionally, the U.S. Surgeon General recently highlighted the isolation epidemic, bringing attention to the significant and detrimental impact of loneliness. Research has found PD to be associated with deficits in feeling connection towards others. This suggests that one consequence of the isolation epidemic is the greater severity of PD. Further, PD has long been associated with three dark personality traits (i.e., narcissism, Machiavellianism, psychopathy), which may be explained by interpersonal factors but has yet to be examined. Therefore, the present study assessed the extent to which thwarted belongingness (TB) and perceived burdensomeness (PB) explain the relationship between dark personality traits and PD. Data was collected from 606 US adults reporting alcohol consumption. The participants completed the Interpersonal Needs Questionnaire, the Short Dark Triad scale, and the Alcohol Use Disorders Identification Test. Results from a path analysis supported the hypothesis that dark traits are associated with more severe PD through both PB and TB. The present results underscore the role of connection to others, as defined by TB and PB, in facilitating the relationship between dark personality traits and PD. Future research is needed in this area to develop preventative strategies and policies as well as clinical interventions. In sum, the findings offer a novel perspective on the intersection of personality traits, PB and TB, and PD.Keywords: problem drinking, personality, dark traits, dark traid, thwarted belonginess, perceived burdensomeness
Procedia PDF Downloads 184301 Semantic Differences between Bug Labeling of Different Repositories via Machine Learning
Authors: Pooja Khanal, Huaming Zhang
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Labeling of issues/bugs, also known as bug classification, plays a vital role in software engineering. Some known labels/classes of bugs are 'User Interface', 'Security', and 'API'. Most of the time, when a reporter reports a bug, they try to assign some predefined label to it. Those issues are reported for a project, and each project is a repository in GitHub/GitLab, which contains multiple issues. There are many software project repositories -ranging from individual projects to commercial projects. The labels assigned for different repositories may be dependent on various factors like human instinct, generalization of labels, label assignment policy followed by the reporter, etc. While the reporter of the issue may instinctively give that issue a label, another person reporting the same issue may label it differently. This way, it is not known mathematically if a label in one repository is similar or different to the label in another repository. Hence, the primary goal of this research is to find the semantic differences between bug labeling of different repositories via machine learning. Independent optimal classifiers for individual repositories are built first using the text features from the reported issues. The optimal classifiers may include a combination of multiple classifiers stacked together. Then, those classifiers are used to cross-test other repositories which leads the result to be deduced mathematically. The produce of this ongoing research includes a formalized open-source GitHub issues database that is used to deduce the similarity of the labels pertaining to the different repositories.Keywords: bug classification, bug labels, GitHub issues, semantic differences
Procedia PDF Downloads 1904300 Tasting Terroir: A Gourmet Adventure in Food and Wine Tourism
Authors: Sunita Boro, Saurabh Kumar Dixit
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Terroir, an intricate fusion of geography, climate, soil, and human expertise, has long been acknowledged as a defining factor in the character of wines and foods. This research embarks on an exploration of terroir's profound influence on gastronomic tourism, shedding light on the intricate interplay between the physical environment and culinary artistry. Delving into the intricate science of terroir, we scrutinize its role in shaping the sensory profiles of wines and foods, emphasizing the profound impact of specific regions on flavor, aroma, and texture. We deploy a multifaceted methodology, amalgamating sensory analysis, chemical profiling, geographical information systems, and qualitative interviews to unearth the nuanced nuances of terroir expression. Through an exhaustive review of the literature, we elucidate the historical roots of terroir, unveil the intricate cultural dimensions shaping it, and provide a comprehensive examination of prior studies in the field. Our findings underscore the pivotal role of terroir in promoting regional identities, enhancing the economic viability of locales, and attracting gastronomic tourists. The paper also dissects the marketing strategies employed to promote terroir-driven food and wine experiences. We elucidate the utilization of storytelling, branding, and collaborative endeavors in fostering a robust terroir-based tourism industry. This elucidates both the potential for innovation and the challenges posed by oversimplification or misrepresentation of terroir. Our research spotlights the intersection of terroir and sustainability, emphasizing the significance of environmentally conscious practices in terroir-driven productions. We discern the harmonious relationship between sustainable agriculture, terroir preservation, and responsible tourism, encapsulating the essence of ecological integrity in gastronomic tourism. Incorporating compelling case studies of regions and businesses excelling in the terroir-based tourism realm, we offer in-depth insights into successful models and strategies, with an emphasis on their replicability and adaptability to various contexts. Ultimately, this paper not only contributes to the scholarly understanding of terroir's role in the world of food and wine tourism but also provides actionable recommendations for stakeholders to leverage terroir's allure, preserve its authenticity, and foster sustainable and enriching culinary tourism experiences.Keywords: terroir, food tourism, wine tourism, sustainability
Procedia PDF Downloads 504299 Moroccan Mountains: Forest Ecosystems and Biodiversity Conservation Strategies
Authors: Mohammed Sghir Taleb
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Forest ecosystems in Morocco are subject increasingly to natural and human pressures. Conscious of this problem, Morocco set a strategy that focuses on programs of in-situ and ex-situ biodiversity conservation. This study is the result of a synthesis of various existing studies on biodiversity and forest ecosystems. It gives an overview of Moroccan mountain forest ecosystems and flora diversity. It also focuses on the efforts made by Morocco to conserve and sustainably manage biodiversity.Keywords: mountain, ecosystems, conservation, Morocco
Procedia PDF Downloads 5754298 Power Recovery from Waste Air of Mine Ventilation Fans Using Wind Turbines
Authors: Soumyadip Banerjee, Tanmoy Maity
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The recovery of power from waste air generated by mine ventilation fans presents a promising avenue for enhancing energy efficiency in mining operations. This abstract explores the feasibility and benefits of utilizing turbine generators to capture the kinetic energy present in waste air and convert it into electrical power. By integrating turbine generator systems into mine ventilation infrastructures, the potential to harness and utilize the previously untapped energy within the waste air stream is realized. This study examines the principles underlying turbine generator technology and its application within the context of mine ventilation systems. The process involves directing waste air from ventilation fans through specially designed turbines, where the kinetic energy of the moving air is converted into rotational motion. This mechanical energy is then transferred to connected generators, which convert it into electrical power. The recovered electricity can be employed for various on-site applications, including powering mining equipment, lighting, and control systems. The benefits of power recovery from waste air using turbine generators are manifold. Improved energy efficiency within the mining environment results in reduced dependence on external power sources and associated cost savings. Additionally, this approach contributes to environmental sustainability by utilizing a previously wasted resource for power generation. Resource conservation is further enhanced, aligning with modern principles of sustainable mining practices. However, successful implementation requires careful consideration of factors such as waste air characteristics, turbine design, generator efficiency, and integration into existing mine infrastructure. Maintenance and monitoring protocols are necessary to ensure consistent performance and longevity of the turbine generator systems. While there is an initial investment associated with equipment procurement, installation, and integration, the long-term benefits of reduced energy costs and environmental impact make this approach economically viable. In conclusion, the recovery of power from waste air from mine ventilation fans using turbine generators offers a tangible solution to enhance energy efficiency and sustainability within mining operations. By capturing and converting the kinetic energy of waste air into usable electrical power, mines can optimize resource utilization, reduce operational costs, and contribute to a greener future for the mining industry.Keywords: waste to energy, wind power generation, exhaust air, power recovery
Procedia PDF Downloads 264297 Quality Business Ethics: A Case Study
Authors: Fotis Vouzas
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This paper is an attempt to investigate the Business Ethics link to Quality Management. Business Ethics as a management practice is well rooted in many organizations, but its contribution to quality management implementation programs and practices is not well documented. The ISO 9000 and the Business Excellence frameworks and Awards seem to provide a basis for the implementation of a TQM philosophy contributing to efficiency, enhanced performance and sustainability. The author examines a series of Corporate Ethics initiatives and investigates the relationship to Total Quality Management in an MNC operating in Greece. The data gathering was carried out through extensive and in-depth interviews with several multiple informants, i.e., the plant manager, the production manager, and the personnel manager, using a semi-structured questionnaire with open-ended questions.Keywords: total quality management, business ethics, Greece, ISO 9000
Procedia PDF Downloads 684296 Macro Corruption: A Conceptual Analysis of Its Dimensions and Forward and Backward Linkages
Authors: Ahmed Sakr Ashour, Hoda Saad AboRemila
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An attempt was made to fill the gap in the macro analysis of corruption by suggesting a conceptual framework that differentiates four types of macro corruption: state capture, political, bureaucratic and financial/corporate. The economic consequences or forward linkages (growth, inclusiveness and sustainability of development) and macro institutional determinants constituting the backward linkages of each type were delineated. The research implications of the macro perspective and proposed framework were discussed. Implications of the findings for theory, research and reform policies addressing macro corruption issues were discussed.Keywords: economic growth, inclusive growth, macro corruption, sustainable development
Procedia PDF Downloads 1784295 Drowning: An Emergency Department Guideline
Authors: Thomas P. Jones
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Overview: Drowning is an important cause of accidental death, particularly in children and young people. Although many survive drowning incidents, it is a relatively rare presenting complaint in Emergency Departments. When cases do present, they can be complex and unpredictable. For patients to receive the best care, it is important that their management is standardized and evidence based, however this can be difficult in a topic area with limited studies and inconsistencies in case reporting. Objectives: To review recent cases to assess the performance of Manchester Royal Infirmary Emergency Department in the management of near drowning. To produce evidence based guideline on the management of drowning victims in the ED. Methods: Emergency department records were searched for patients with the diagnosis of ‘fatal drowning’ or ‘nearly drowning’ and two relevant case notes reviewed. To produce the guideline a literature review was conducted and a series of structured short cut systematic reviews known as Best BETs carried out. This information was used to produce a clear treatment pathway. Results: The case studies emphasized the variety in presentation of drowning victims whilst highlighting inconsistencies in management and documentation. An evidence-based guideline is presented as a flowchart, which illustrates the relevant investigations and treatment that victims of a drowning incident should receive, based on the best available evidence. Conclusion: It is hoped that when put into practice, the guideline will improve and standardize patient care in cases of near drowning. An audit is recommended to assess its effectiveness.Keywords: drowning, near drowning, non fatal drowning, fatal drowning
Procedia PDF Downloads 2004294 The Effect of Critical Audit Matters on Financial Information Quality: The Role of Audit Committee Expertise
Authors: Khawla Hlel
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Purpose: This study aims to examine whether critical audit matters (CAM) affect financial information quality. We also investigate the moderating role of the audit committee on the association between CAM and financial information quality. Design/Methodology/Approach: The analysis is based on GLS and GMM regressions explaining the absolute value of discretionary accruals by using 52 Tunisian listed firms on the Tunisia Stock Exchange (TSE) for the period 2017-2020. Findings: We find evidence that managers react to the CAM by increasing the quality of financial disclosures. This study provides insights into how a change in the auditor’s report model might impact the quality of financial information. It suggests that external auditors and audit committees serve as a beneficial mechanism for enhancing financial information quality by reducing information asymmetry. In addition, our results indicate that CAM is an efficient monitoring mechanism that increases financial reporting quality and supervises managers. Originality: This study is important for potential investors who should assess CAM when evaluating firms. Furthermore, the authors expect the findings to be interesting to firms, as this study highlights the effectiveness of the auditor in reducing managerial opportunistic behavior and improving information quality. The results could encourage audit regulators to ameliorate the standards, as this research reinforces the role of the auditor in increasing the quality of financial disclosure by offering the required information for shareholders.Keywords: critical audit matters, audit committee, information quality, Tunisian firms
Procedia PDF Downloads 81