Search results for: business conflict

Authors: Christopher Reichstein, Ralf-Christian Härting, Martina Häußler

Abstract:

With a continuously increasing speed of information exchange on the World Wide Web, retailers in the E-Commerce sector are faced with immense possibilities regarding different online purchase processes like dynamic price settings. By use of Dynamic Pricing, retailers are able to set short time price changes in order to optimize producer surplus. The empirical research illustrates the basics of Dynamic Pricing and identifies six influencing factors of Dynamic Pricing. The results of a structural equation modeling approach show five main drivers increasing the potential of dynamic price settings in the E-Commerce. Influencing factors are the knowledge of customers’ individual willingness to pay, rising sales, the possibility of customization, the data volume and the information about competitors’ pricing strategy.

Keywords: e-commerce, empirical research, experts, dynamic pricing (DP), influencing factors, potentials

Procedia PDF Downloads 247

Authors: Jayeola Olabisi, T. Olawale Oladunjoye, Ademola A. Adewumi

Abstract:

The study empirically examines the relationship that exists between the economic environment and entrepreneurial development in Nigeria. A structured questionnaire is administered on the study and data collected are analysed using Analysis of Variance and Regression. The following variables are indices of determination; Interest Rate (IR); Income Tax (IT). The results of the study show that there is a significant relationship between IR and ED in Nigeria (p < 0.5) with a positive correlation (r=0.526, r2=0.276). Also, there is a significant relationship between IT and ED in Nigeria (p < 0.05), with a positive association (r=0.546; r2=0.299). The study concludes that the emergence of the higher level of the stable economic environment is critical to entrepreneurial development in Nigeria. Therefore, government involvement in public private partnership for infrastructural development, enlargement of productive, judicious and transparent use of funds collected from income tax and affordable interest rate will galvanise the inward sourcing of raw materials that boost entrepreneurial development in Nigeria.

Keywords: interest rate, income tax, business environment and entrepreneurial development

Procedia PDF Downloads 352

Authors: Malik Imtiaz Ahmad

Abstract:

Human beings are the super organism granted the gift of consciousness of life by the Almighty God and endowed with an intrinsic legal value to their humanity that shall be guarded and protected respecting dignity regardless of your cultural, religious, race, or physical background; you want to be treated equally for a reason for being human. Islam graces the essential integrity of humanity and confirms the freedom and accountability impact on individuality and the open societal sphere, including the moral, economic, and political aspects. Human Rights allow people to live with dignity, equality, justice, freedom, and peace. The Kantian approach to morality expresses that ethical actions follow universal moral laws. Hence, human rights are based upon the normative approaches setting the international standards to promote, guard, and protect the fundamental rights of the people. Islam is a divine religion commanding human rights based upon the principles of social justice and regulates all facets of the moral and spiritual ethics of Muslims besides bringing balance abreast in the non-Muslims to respect their lives with safety and security and property. The Canon law manifests the faith and equality amongst Christianity, regulating the communal dignity to build and promote the sanctity of Holy life (can. 208 to 223). This concept of the community is developed after the insight of the Islamic 'canon law', which is the code of revelation itself and inseparable from the natural part of the salvation of mankind. The etymology and history of human rights is a polemical debate in a preview of Islamic and Western culture. On the other hand, international law is meticulous about the fundamental part of Conon law that focuses on the communal political, social and economic relationship. The evolving process of human rights is considered to be an exclusive universal thought regarding an open society that forms a legal base for the constituent of international instruments of the protection of Human Rights, viz. UDHR. On the other side, Muslim scholars emphasize that human rights are devolving around Islamic law. Both traditions need a dire explanation of contemporary openness for bringing the harmonious universal law acceptable and applicable to the international communities concerning the anthropology of political, economic, and social aspects of a human being.

Keywords: human rights-based approach (HRBA), human rights in Islam, evolution of universal human rights, conflict in western, Islamic human rights

Procedia PDF Downloads 79

Authors: Penelope Paliadelis, Asheley Jones, Glenn Campbell

Abstract:

This paper discusses the development of co-designed capability frameworks for two large multinational organizations led by a university department. The aim was to create evidence-based, integrated capability frameworks that could define, identify, and measure human skill capabilities independent of specific work roles. The frameworks capture and cluster human skills required in the workplace and capture their application at various levels of mastery. Identified capability gaps inform targeted learning opportunities for workers to enhance their employability skills. The paper highlights the value of this evidence-based framework development process in capturing, defining, and assessing desired human-focused capabilities for organizational growth and success.

Keywords: capability framework, human skills, work-integrated learning, credentialing, digital badging

Procedia PDF Downloads 65

Authors: Puttharapong Sakulwaropas, Uraiwan Jaroengeratikun

Abstract:

Casualty insurance business, the optimal premium pricing and adequate cost for an insurance company are important in risk management. Normally, the insurance pure premium can be determined by multiplying the claim frequency with the claim cost. The aim of this research was to study in the application of generalized linear models to select the risk factor for model of claim frequency and claim cost for estimating a pure premium. In this study, the data set was the claim of comprehensive motor insurance, which was provided by one of the insurance company in Thailand. The results of this study found that the risk factors significantly related to pure premium at the 0.05 level consisted of no claim bonus (NCB) and used of the car (Car code).

Keywords: generalized linear models, risk factor, pure premium, regression model

Procedia PDF Downloads 457

Authors: Neisha Shepherd

Abstract:

In Australia, an independent children's lawyer is appointed to represent a child in parenting disputes in the Federal Circuit and Family Court of Australia, where there are complex issues such as child protection, family violence, high conflict, relocation, and parental alienation. The appointment of an Independent Children's Lawyer is to give effect in the family law proceedings of the United Nations Convention on the Rights of the Child, in particular Article 3.1, 12.1, and 12.2. There is a strong focus on alternative dispute resolution in the Australian Family Law jurisdiction in matters that are before the Court that has formed part of the case management pathways. An Independent Children's Lawyer's role is even more crucial in assisting families in resolving the most complex parenting disputes through mediation as they are required to act impartial and be independent of the Court and the parties. A child has the right to establish a professional relationship with the Independent Children's Lawyer. This relationship is usually established over a period of time, and the child is afforded the opportunity to talk about their views and wishes and participate in decisions that affect them. In considering the views and wishes of the child, the Independent Children's lawyer takes into account the different emotional, cognitive, and intellectual developmental levels, family structures, family dynamics, sibling relationships, religious and cultural backgrounds; and that children are vulnerable to external pressures when caught in disputes involving their parents. With the increase of child-inclusive mediations being used to resolve family disputes in the best interests of a child, an Independent Children's Lawyer can have a critical role in this process with the specialised skills that they have working with children in the family law jurisdiction. This paper will discuss how inclusive child mediation with the assistance of an Independent Children's Lawyer can assist in the resolution of some of the most complex parenting disputes by examining through case studies: the effectiveness and challenges of such an approach; strategies to work with child clients, adolescents, and sibling groups; ways to provide feedback regarding a child's views and wishes and express a child's understanding, actual experiences and perspective to parties in a mediation and whether it is appropriate to do so; strategies and examples to assist in developing parenting plans or orders that are in the best interest of a child that is workable and achievable; how to deal with cases that involve serious child protection and family violence and strategies to ensure that child safety is paramount; the importance of feedback to the child client. Finally this paper will explore some of the challenges for Independent Children's Lawyers in relation to child-inclusive mediations where matters do not resolve.

Keywords: child inclusive mediation, independent children's lawyer, family violence, child protection

Procedia PDF Downloads 101

Authors: Khadijah Hasim, Achmad Fauzan Firdaus, Choirunnisa

Abstract:

Waqf land which previously was idle assets can be built on top of a building that is a means for people to conduct business. Nadzir (waqf managers) lease of waqf lands it manages, the agreed rental fee, which is payable in the form of the building, not in cash. After standing building, the developer will lease to interested companies. Given the magnitude of the beginning funds needed, The company later issuing sukuk al-intifa on the trading floor. With this sukuk issuance, the company has sufficient capital to begin operations and pay obligations of the rental fee to the developer each year. Building that had stood trade area will be established (Micro, Small, Middle Entreprises) MSMEs. It is expected that through the sukuk al-intifa, can help to make waqf land previously unproductive due to lack of capital to be very beneficial and help awaken the people of Indonesian MSMEs

Keywords: Sukuk Al-Intifa, MSMEs, waqf land, underlying asset

Procedia PDF Downloads 458

Authors: Swee Guat Yeoh, Yung Ling Tseng

Abstract:

Malaysia is comprised of three major ethnic groups: The Malay, Chinese and Indian as well as a small number of indigenous peoples. With the influences of the multiple races, Malaysia is a multi-cultural country. In the era of globalization, culture has become an important soft power for a race or a country. At the same time, it provides endless inspirational source of ideas for creative business. Although jewelries are decorative objects, they function and exist as the emblems of power, wealth and contract in certain cultural systems. In the meantime, they also record the lifestyle and ideology of everyday life. Therefore, in a creative cultural industry, jewelry with cultural aspects and cultural contents are deemed to be highly important. With the three major ethnic groups in Malaysia as objects, this research aims to find out the relationships between the cultures and decorations of the three major ethnic groups in the aspects of customs, religions and lifestyles.

Keywords: ethnicity, multi-cultural, jewelry, craft technique

Procedia PDF Downloads 451

Authors: Fajar Ajie Setiawan, Ratu Azima Mayangsari, Bunga Aprilia

Abstract:

The emergence of creative hubs around the world, including in Bandung, was primarily driven by the needs of collaborative-innovative spaces for creative industry activities such as the Maker Movement and the Coworking Movement. These activities pose challenges for identification and formulation of sets of indicators for modeling creative hubs in Bandung to help stakeholders in formulating strategies. This study intends to identify their characteristics. This research was conducted using a qualitative approach comparing three concepts of creative hub categorization and integrating them into a single instrument to analyze 12 selected creative hubs. Our results showed three new functions of creative hubs in Bandung: (1) cultural, (2) retail business, and (3) community network. Results also suggest that creative hubs in Bandung are commonly established for networking and community activities. Another result shows that there was a shifting pattern of creative hubs before the 2000s and after the 2000s, which also creates a hybrid group of creative hubs.

Keywords: creative industry, creative hubs, Ngariung, Bandung

Procedia PDF Downloads 160

Authors: Elsaed Elsaed

Abstract:

With the constant progress in our daily lives through information and communication technology and the presence of abundant in research activities in the hardware and software associated with them, and develop and improve their performance, but still there is a need to provide all combined solutions in one business. A systematic mapping study was conducted to investigate the contributions that have been prepared, and the areas of knowledge that are explored further, and any aspects of the research used to divide the common understanding of the latest technology in software engineering education. Which, we have categorized into a well-defined engineering framework. An overview of current research topics and trends and their distribution by type of research and scope of application. In addition, the topics were grouped into groups and a list of proposed methods and frameworks and tools was used. The map shows that the current research impact is limited to a few areas of knowledge are needed to map a future path to fill the gaps in the instruction activities.

Keywords: methodological maps, engineering education program, literature survey, communication technology

Procedia PDF Downloads 134

Authors: Zaiton Osman, Phang Ing, Azaze Azizi Abd Adis, Izyanti Awg Razli, Mohd Rizwan Abd Majid, Rosle Mohidin

Abstract:

This study is conducted to investigate the level of financial literacy among students taking Financial Management and Banking in Universiti Malaysia Sabah, Malaysia. Students are asked to answer basic financial literacy questions in their first class before study commence and the similar questions were given in their final week of study (after 14 weeks of study duration). The comparison on their level of financial literacy will be examined. This study is expected to yields the following findings; firstly, comparison of the level of financial literacy 'before and after' courses in finance being introduced can be revealed. Secondly, it will provide suggestion on improving the standard of teaching and learning in financial management and banking courses and lastly it will help in identifying financial courses that are important in improving the level of financial literacy among students in Malaysia.

Keywords: financial literacy, university students, personal financial planning, business and management engineering

Procedia PDF Downloads 709

Authors: Teemu Saressalo

Abstract:

This article examines the evolution of the Israel Defence Forces’ information operation activities during an eight-year timespan from the 2006 war with Hezbollah to more recent operations such as Pillar of Defence and Protective Edge. To this end, the case study will show a change in the Israel Defence Forces’ activities in the information domain. In the 2006 war with Hezbollah in Lebanon, Israel inflicted enormous damage on the Lebanese infrastructure, leaving more than 1,200 people dead and 4,400 injured. Casualties among Hezbollah, Israel’s main adversary, were estimated to range from 250 to 700 fighters. Damage to the Lebanese infrastructure was estimated at over USD 2.5bn, with almost 2,000 houses and buildings damaged and destroyed. Even this amount of destruction did not force Hezbollah to yield and while both sides were claiming victory in the war, Israel paid a heavier price in political backlashes and loss of reputation, mainly due to failures in the media and the way in which the war was portrayed and perceived in Israel and abroad. Much of this can be credited to Hezbollah’s efficient use of the media, and Israel’s failure to do so. Israel managed the next conflict it was engaged in completely differently – it had learnt its lessons and built up new ways to counter its adversary’s propaganda and media operations. In Operation Cast Lead at the turn of 2009, Hamas, Israel’s adversary and Gaza’s dominating faction, was not able to utilize the media in the same way that Hezbollah had. By creating a virtual and physical barrier around the Gaza Strip, Israel almost totally denied its adversary access to the worldwide media, and by restricting the movement of journalists in the area, Israel could let its voice be heard above all. The operation Cast Lead began with a deception operation, which caught Hamas totally off guard. The 21-day campaign left the Gaza Strip devastated, but did not cause as much protest in Israel during the operation as the 2006 war did, mainly due to almost total Israeli dominance in the information dimension. The most important outcome from the Israeli perspective was the fact that Operation Cast Lead was assessed to be a success and the operation enjoyed domestic support along with support from many western nations, which had condemned Israeli actions in the 2006 war. Later conflicts have shown the same tendency towards virtually total dominance in the information domain, which has had an impact on target audiences across the world. Thus, it is clear that well-planned and conducted information operations are able to shape public opinion and influence decision-makers, although Israel might have been outpaced by its rivals.

Keywords: Hamas, Hezbollah, information operations, Israel Defence Forces

Procedia PDF Downloads 224

Authors: Bian ChengXiang, Wang Qian

Abstract:

With the deepening of the research on the connotation of cultural heritage and human geography, the cultural landscape takes landscape as a cultural product, integrates and blends cultural and natural heritage to explore the cultural value behind its material landscape. Qikou ancient town is a typical traditional settlement with a homomorphism of mountain and water veins. Its cultural accumulation and natural landscape play an important role in its development. Therefore, this paper will combine the material and cultural elements of Qikou ancient town to analyze the composition of the cultural landscape of the ancient town and explore the protection and utilization of the cultural landscape of Qikou ancient town from the four aspects of ecology, form, cultural form, and business form, so as to provide effective strategies for the development of the ancient town.

Keywords: four state, cultural landscape, ancient town, protection, development

Procedia PDF Downloads 125

Authors: Yuanyuan Song

Abstract:

Background: As we all know, culture plays a pivotal role in the realm of education, influencing study perceptions and outcomes. Nevertheless, there remains a need to delve into how culture specifically impacts the perception of courses. Therefore, the impact of culture on students' perceptions and academic performance is explored in this study. Drawing from cultural constructionism and conflict theories, it is posited that when students hailing from diverse cultures and backgrounds converge in the same classroom, their perceptions of course content may diverge significantly. This study seeks to unravel the tangible disparities and ascertain how cultural nuances shape students' perceptions of classroom content when encountering diverse cultural contexts within the same learning environment. Methodology: Given the diverse cultural backgrounds of students within the US, this study draws upon data collected from a course offered by a US college. In pursuit of answers to these inquiries, a qualitative approach was employed, involving semi-structured interviews conducted in a college-level science class in the US during 2023. The interviews encompassed approximately nine questions, spanning demographic particulars, cultural backgrounds, science learning experiences, academic outcomes, and more. Participants were exclusively drawn from science-related majors, with each student originating from a distinct cultural context. All participants were undergraduates, and most of them were from eighteen to twenty-five years old, totaling six students who attended the class and willingly participated in the interviews. The duration of each interview was approximately twenty minutes. Results: The findings gleaned from the interview data underscore the notable impact of varying cultural contexts on students' perceptions. This study argues that female science students, for instance, are influenced by gender dynamics due to the predominant male presence in science majors, creating an environment where female students feel reticent about expressing themselves in public. Students of East Asian origin exhibit a stronger belief in the efficacy of personal efforts when contrasted with their North American counterparts. Minority students indicated that they grapple with integration into the predominantly white mainstream society, influencing their eagerness to engage in classroom activities that are conducted by white professors. All of them emphasized the importance of learning science.

Keywords: multiculture education, educational sociology, educational equality, STEM education

Procedia PDF Downloads 50

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

Procedia PDF Downloads 374

Authors: Tomáš Ludík, Jiří Barta, Josef Navrátil

Abstract:

Natural or human made disasters have a significant negative impact on the environment. At the same time there is an extensive effort to support management and decision making in emergency situations by information technologies. Therefore the purpose of the paper is to propose a design patterns applicable in emergency management, enabling better analysis and design of emergency management processes and therefore easier development and deployment of information systems in the field of emergency management. It will be achieved by detailed analysis of existing emergency management legislation, contingency plans, and information systems. The result is a set of design patterns focused at emergency management processes that enable easier design of emergency plans or development of new information system. These results will have a major impact on the development of new information systems as well as to more effective and faster solving of emergencies.

Keywords: analysis and design, Business Process Modelling Notation, contingency plans, design patterns, emergency management

Procedia PDF Downloads 477

Authors: Ashan Wijekoon, Abi Beane, Subashini Jayawardana

Abstract:

Background: Soldiers' physical rehabilitation and long term health status has been hindered due to limited investment in and access to rehabilitation services. Home-based rehabilitation programmes could offer a potentially feasible alternative to facilitate long-term recovery. Objectives: To explore Sri Lankan soldiers' perceptions of barriers and facilitators to a home-based physical rehabilitation programme.Methods and Materials: We conducted qualitative semi-structured interviews with community re-integrated army veterans who had undergone unilateral lower limb amputation following war related trauma. Veterans were identified from five districts of Sri Lanka, based on a priori knowledge of veteran community settlements (Disabled Category Registry) obtained from Directorate of Rehabilitation, MoD, Sri Lanka. Individuals were stratified for purposive selection. The interview guide was developed from existing methods and adapted for context. Verbatim transcripts of interviews were analyzed for emerging themes using an inductive approach. Following consent, participants met the researcher (AW- a trained physiotherapist fluent in Sinhalese). Results: Twenty-five Interviews were conducted, totaling 7.2 hours of new data (Mean±SD: 0.28±0.11). All participants were male, aged 30-55 years (Mean±SD: 46.1±7.4), and had experienced traumatic amputation as a result of conflict. Twenty-four sub themes were identified. Inadequate space for exercises, absence of equipment and assistance to conduct the exercises at home, alongside absence of community healthcare services were all barriers. Burden of comorbidities, including chronic pain and disability level, were also barriers. Social support systems, including soldier societies, family, and kinship with other amputees, were seen as facilitators to an at-home programme. Motivation for independence was a strong indicator of engagement. Conclusion: Environment, chronic pain, and absence of well-established community health services were key barriers. Family and soldier support was a facilitator. Engagement with community healthcare providers (physiotherapist and primary care physicians) will be essential to the success of an at-home rehabilitation program.

Keywords: physical rehabilitation, home-based, soldiers, disability, lower-limb amputation, qualitative

Procedia PDF Downloads 159

Authors: Stanislovas Buteliauskas, Aušrius Juozapavičius

Abstract:

City road transport contributes significantly to climate change, and the ongoing world urbanization is only increasing the problem. The paper describes a city planning concept minimizing the number of vehicles on the roads while increasing overall mobility. This becomes possible by utilizing a recently invented two-level road junction with a unique property of serving both as an intersection of uninterrupted traffic and an easily accessible transport hub capable of accumulating private vehicles, and therefore becoming an especially effective park-and-ride solution, and a logistics or business center. Optimized layouts of city road infrastructure, living and work areas, and major roads are presented. The layouts are suitable both for the development of new cities as well as for the expansion of existing ones. Costs of the infrastructure and a positive impact on climate are evaluated in comparison to current city growth patterns.

Keywords: congestion, city infrastructure, park-and-ride, road junctions

Procedia PDF Downloads 294

Authors: Harris Maduku, Irrshad Kaseeram

Abstract:

The objective of this paper is to understand the factors behind the formalisation willingness of South African black owned SMMEs. Cross-sectional data were collected using a questionnaire from 390 informal businesses in Johannesburg and Pretoria using stratified random sampling and clustered sampling. This study employed a multinomial logistic regression to quantitatively understand what encourages informal SMMEs to be willing to mainstreaming their operations. We find government support, corruption, employment compensation, family labour, success perception, education status, age and financing as key drivers on willingness of SMMEs to formalize their operations. The findings of our study points to government departments to invest more on both financial and non-financial strategies like capacity building and business education on informal SMMEs to cultivate their willingness to mainstream.

Keywords: mainstreaming, transition, informal, willingness, multinomial logit

Procedia PDF Downloads 138

Authors: M. G. Mattos, J. E. Pécora Jr, T. A. Briso

Abstract:

Today's challenging business environment, with unpredictable demand and volatility, requires a supply chain strategy that handles uncertainty and risks in the right way. Even though inventory models have been previously explored, this paper seeks to apply these concepts on a practical situation. This study involves the inventory replenishment problem, applying techniques that are mainly based on mathematical assumptions and modeling. The primary goal is to improve the retailer’s supply chain processes taking store differences when setting the various target stock levels. Through inventory review policy, picking piece implementation and minimum exposure definition, we were able not only to promote the inventory reduction as well as improve sales results. The inventory management theory from literature review was then tested on a single case study regarding a particular department in one of the largest Latam retail chains.

Keywords: inventory, distribution, retail, risk, safety stock, sales, uncertainty

Procedia PDF Downloads 259

Authors: Aritra Majumdar

Abstract:

While organizations strive to expand their new customer base, retaining existing relationships is a key aspect of improving overall profitability and also showcasing how successful an organization is in holding on to its customers. It is an experimentally proven fact that the lion’s share of profit always comes from existing customers. Hence seamless management of renewal journeys across different channels goes a long way in improving trust in the brand. From a quality assurance standpoint, time travel testing provides an approach to both business and technology teams to enhance the customer experience when they look to extend their partnership with the organization for a defined phase of time. This whitepaper will focus on key pillars of time travel testing: time travel planning, time travel data preparation, and enterprise automation. Along with that, it will call out some of the best practices and common accelerator implementation ideas which are generic across verticals like healthcare, insurance, etc. In this abstract document, a high-level snapshot of these pillars will be provided. Time Travel Planning: The first step of setting up a time travel testing roadmap is appropriate planning. Planning will include identifying the impacted systems that need to be time traveled backward or forward depending on the business requirement, aligning time travel with other releases, frequency of time travel testing, preparedness for handling renewal issues in production after time travel testing is done and most importantly planning for test automation testing during time travel testing. Time Travel Data Preparation: One of the most complex areas in time travel testing is test data coverage. Aligning test data to cover required customer segments and narrowing it down to multiple offer sequencing based on defined parameters are keys for successful time travel testing. Another aspect is the availability of sufficient data for similar combinations to support activities like defect retesting, regression testing, post-production testing (if required), etc. This section will talk about the necessary steps for suitable data coverage and sufficient data availability from a time travel testing perspective. Enterprise Automation: Time travel testing is never restricted to a single application. The workflow needs to be validated in the downstream applications to ensure consistency across the board. Along with that, the correctness of offers across different digital channels needs to be checked in order to ensure a smooth customer experience. This section will talk about the focus areas of enterprise automation and how automation testing can be leveraged to improve the overall quality without compromising on the project schedule. Along with the above-mentioned items, the white paper will elaborate on the best practices that need to be followed during time travel testing and some ideas pertaining to accelerator implementation. To sum it up, this paper will be written based on the real-time experience author had on time travel testing. While actual customer names and program-related details will not be disclosed, the paper will highlight the key learnings which will help other teams to implement time travel testing successfully.

Keywords: time travel planning, time travel data preparation, enterprise automation, best practices, accelerator implementation ideas

Procedia PDF Downloads 145

Authors: Kocakaya Eda, Argun Doğan

Abstract:

This study analyzed the present state of information technology in the field of accounting by bibliometric analysis of scientific studies on the impact on the transformation of e-billing and tax managementin Turkey. With comparative bibliometric analysis, the innovation and positive effects of the process that changed with e-transformation in the field of accounting with e-transformation in businesses and the information technologies used in accounting and tax management were analyzed comparatively. By evaluating the data obtained as a result of these analyzes, suggestions on the use of information technologies in accounting and tax management and the positive and negative effects of e-transformation on the analyzed activities of the enterprises were emphasized. With the e-transformation, which will be realized with the most efficient use of information technologies in Turkey. The synergy and efficiency of IT technology developments in avcoounting and finance should be revealed in the light of scientific data, from the smallest business to the largest economic enterprises.

Keywords: information technologies, E-invoice, E-Tax management, E-transformation, accounting programs

Procedia PDF Downloads 109

Authors: Hammad Riaz, Abubakr Saeed

Abstract:

Environmental Management System (EMS), i.e., ISO 14001 helps to build corporate reputation, legitimacy and can also be considered as firms’ strategic response to institutional pressure to reduce the impact of business activity on natural environment. The financial outcomes of certifying with ISO 14001 are still unclear and equivocal. Drawing on institutional and market learning theories, the impact of ISO 14001 on firms’ market performance is examined for Chinese firms. By employing rigorous event study approach, this paper compared ISO 14001 certified firms with non-certified counterpart firms based on different matching criteria that include size, return on assets and industry. The results indicate that the ISO 14001 has been negatively signed by the investors both in the short and long-run. This paper suggested implications for policy makers, managers, and other nonprofit organizations.

Keywords: ISO 14001, legitimacy, institutional forces, event study approach, emerging markets

Procedia PDF Downloads 149

Authors: C. V. Chen, Y. H. Jeng, S. J. Wang

Abstract:

Leadership is essential to enhancing followers’ psychological empowerment and has an effect on their willingness to take on extra-role behavior and aim for greater performance. Authentic leadership is confirmed to promote employees’ positive affect, psychological empowerment, well-being, and performance. Employees’ spontaneous undertaking of organizationally desired behaviors allows organizations’ gaining the edge in the fiercely competitive business environment. Apart from the contextual factor of leadership, individuals’ goal orientation is found to be highly related to his/her performance. To better understand the psychological process and potential moderation of personal goal orientation, this study investigates the effect of authentic leadership on employees’ task performance and organizational citizenship behavior by including psychological empowerment as the mediating factor and goal orientation as the moderating factor.

Keywords: authentic leadership, task performance, organizational citizenship behavior, goal orientation

Procedia PDF Downloads 786

Authors: Hongmin Chun

Abstract:

This paper examines corporate cash holdings and their effect on the cost of equity capital. In addition, this study examines the potentially different effects when the firm belongs to chaebol and non-chaebol groups. Chaebol is a South Korean form of business conglomerate. Chaebol is typically global multinationals and owns numerous international enterprises, controlled by a chairman with power over all the operations. The overall empirical result suggests that higher cash holdings are a risk increasing factor which holds for the chaebol group of firms. This result is valid in a battery of robustness tests and 2SLS regressions. In Korea, higher cash holdings represent a risk premium factor that is closely related to the overinvestment and agency problems between managers and shareholders.

Keywords: cash holdings, implied cost of equity capital, chaebol, agency problem

Procedia PDF Downloads 162

Authors: Orly Redlich

Abstract:

Since the establishment of the state of Israel, and as a result of various events that led to it, Jewish citizens and Arab citizens of the state have been in constant conflict, which finds its expression in most levels of life. Therefore, the attitude of one group member to the other group members is mostly tense, loaded, and saturated with mutual suspicion. Within this reality, in many higher education institutions in Israel, Jews and Arabs meet with each other intensively and for several years. For some students, this is their first opportunity for a meaningful cross-cultural encounter. These intercultural encounters, which allow positive interactions between members of different cultural groups, may contribute to the formation of "intercultural competence" which means long-term change in knowledge, attitudes, and behavior towards 'the other culture'. The current study examined the concept of the ‘other’ among Jewish and Arab students studying together and their "intercultural competence". The study also examined whether there is a difference in the perception of the ‘other’ between students studying in different academic programs, and between students taking academic courses on multiculturalism. This quantitative study was conducted among 274 Arab and Jewish students studying together, for bachelors or master's degree, in various academic programs at the Israel Academic College of Ramat-Gan. The background data of the participants are varied, in terms of religion, origin, religiosity, employment status, living area, and marital status. The main hypothesis is that academic, social, and intercultural encounters between Jewish and Arab students, who attend college together, will be a significant factor in building "intercultural competence". Additionally, the existence of "intercultural competence" has been linked to demographic characteristics of the students, as well as the nature of intercultural encounters between Jews and Arabs in a higher education institution. The dependent variables were measured by a self-report questionnaire, using the components of '"intercultural competence"' among students, which are: 1. Cognitive knowledge of the ‘others’, 2. Feelings towards the ‘others’, 3. Change in attitudes towards the 'others', and 4. Change in behavior towards the ‘others’. The findings indicate a higher "intercultural competence" among Arab students than Jews; it was also found higher level of "intercultural competence" among Educational Counseling students than the other respondents. The importance of this research lies in finding the means to develop "intercultural competence" among Jewish and Arab students, which may reduce prejudice and stereotypes towards the other culture and may even prevent occurrences of alienation and violence in cross-cultural encounters in Israel.

Keywords: cross-cultural learning, intercultural competence, Jewish and Arab students, multiculturalism

Procedia PDF Downloads 106

Authors: Moufida Benmoussa

Abstract:

Since the escalation of the Syrian conflict in 2011, 6.9 million Syrians have fled to neighbouring countries, and 6.7 have remained displaced in Syria. Out of the 6.9 who fled Syria, over one million have crossed the Mediterranean Sea and become refugees and asylum seekers in various European countries. As a European and a member country of the EU, the Republic of Ireland was not an exception. In response to the refugee crisis caused mainly by the Syrian displacement, Ireland established the Syrian Humanitarian Admission Programme (SHAM) in 2014 and the Irish Refugee Protection Programme (IRPP) in 2015, followed by its second phase in 2019. In light of these events, Irish print media played a significant role in covering the Irish government’s decisions, political stance, and public opinion on the debate on taking Syrian refugees into Ireland. Considering the tremendous impact of media on politics and public opinion, my research examined how The Irish Times and Irish Independent framed Syrian migration to Ireland. I adopted a qualitative framing analysis to identify the prominent framings in these two newspapers. The collection of newspaper articles focused on three periods. The first period is from the first of January 2014 to the end of December 2014. During this period, the media covered the launch of the Syrian Humanitarian Admission Programme (SHAP) and stories about the first arrival of the Syrian refugees to Ireland. The second period is the year 2015. During this year, various events gained the attention of the Irish media. These events include Ireland’s establishment of the Irish Refugee Protection Programme, the Paris attacks, and the publishing of Aylan Kurdi’s Photograph. The third period is from the first of December 2019 to the thirtieth of January 2020. In this period, the media covered the convention of Ireland with the UNHCR and the European Union to provide sanctuary to 2900 refugees in the years 2020, 2021, 2022, and 2023. The primary findings of my study indicate that The Irish Times and Irish Independent’s framing of Syrian migration to Ireland was various. My research findings indicate that The Irish Times and Irish Independent’s framing of Syrian migration to Ireland was varied and asymmetrical. The dominant frames used by these two newspapers are humanitarian, responsibility, contribution, burden, intruder, and threat. The former three frames positively perceive Syrian migration to Ireland and support the Irish government’s decisions to welcome more Syrian refugees. On the other hand, the last three frames perceive Syrian migration and refugees negatively and stand for the principle that Ireland should not take Syrian refugees.

Keywords: framing, Syrian migration, Ireland, newspaper

Procedia PDF Downloads 57

Authors: Mohammadali Tavakoli, Atefeh Heydari, Zuriati Ismail, Naomie Salim

Abstract:

With the increasing number of people reviewing products online in recent years, opinion sharing websites has become the most important source of customers’ opinions. Unfortunately, spammers generate and post fake reviews in order to promote or demote brands and mislead potential customers. These are notably destructive not only for potential customers but also for business holders and manufacturers. However, research in this area is not adequate, and many critical problems related to spam detection have not been solved to date. To provide green researchers in the domain with a great aid, in this paper, we have attempted to create a high-quality framework to make a clear vision on review spam-detection methods. In addition, this report contains a comprehensive collection of detection metrics used in proposed spam-detection approaches. These metrics are extremely applicable for developing novel detection methods.

Keywords: fake reviews, feature collection, opinion spam, spam detection

Procedia PDF Downloads 398

Authors: Maryam Hazrati, Tengku Aizan Hamid, Rahimah Ibrahim, Siti Aishah Hassan, Farkhondeh Sharif, Zahra Bagheri

Abstract:

Background: Emotional abuse is the most common type of spousal abuse. In a long-term marriage which lasts several decades, the couple will be faced with greater vulnerability due to illness, disability, and dependence. Emotional abuse can have a devastating impact on victims, leading to low self-esteem, depression, anxiety, and post-traumatic stress disorder. Research Aim: The aim of this study was to investigate the effects of an emotional-focused psychoeducational intervention (EFPEI) on emotional abuse and marital satisfaction among older adults couples and also to examine the dyadic effects of each partner’s emotional abuse behaviors (EAB) on his/her marital satisfaction (MS) in Shiraz-Iran. Methodology: The study was a randomized controlled trial (RCT). A total of 57 eligible couples were randomly assigned to either the experimental group or the control group. The experimental group received EFPEI, which consisted of 12 sessions, each lasting 90 minutes. The control group did not receive any intervention. Data were collected using demographic questionnaire, Multidimensional Measure of Emotional Abuse (MMEAQ), and Marital Satisfaction Questionnaire for Older People (MSQFOP). The data was analyzed using a variety of statistical methods, including repeated measures ANOVA, path analysis, and correlational analyses. Findings: The results of the study showed that the EFPEI was effective in reducing emotional abuse and increasing marital satisfaction among older adults couples. Specifically, the mean scores for emotional abuse and marital satisfaction were significantly lower in the experimental group than in the control group at the end of the intervention. These effects were maintained at a 3-month follow-up. Moreover, the dyadic analysis revealed that husbands’ EAB had no significant effects on his own marital satisfaction but a significant negative partner effect, while wives’ EAB had significant negative actor and partner effects. Conclusion: The findings of this study provide support for the use of EFPEI as an effective intervention for decreasing emotional abuse and improving marital dissatisfaction among older adults. EFPEI is a short-term, evidence-based intervention that can be delivered by trained professionals. The intervention focuses on helping couples to improve their communication skills, resolve conflict, and build a stronger emotional connection.

Keywords: spouse abuse, emotion, aged, satisfaction, dyadic effect

Procedia PDF Downloads 72

Authors: Mir Md. Abdus Salam, Muhammad Mohsin, Pertti Pulkkinen, Paavo Pelkonen, Ari Pappinen

Abstract:

Soil and water pollution caused by extensive mining practices can adversely affect environmental components, such as humans, animals, and plants. Despite a generally positive contribution to society, mining practices have become a serious threat to biological systems. As metals do not degrade completely, they require immobilization, toxicity reduction, or removal. A greenhouse experiment was conducted to evaluate the effects of lime and N100 (11-amino-1-hydroxyundecylidene) chelate amendment on the growth and phytoextraction potential of the willow variety Klara (S. viminalis × S. schwerinii × S. dasyclados) grown in soils heavily contaminated with copper (Cu). The plants were irrigated with tap or processed water (mine wastewater). The sequential extraction technique and inductively coupled plasma-mass spectrometry (ICP-MS) tool were used to determine the extractable metals and evaluate the fraction of metals in the soil that could be potentially available for plant uptake. The results suggest that the combined effects of the contaminated soil and processed water inhibited growth parameter values. In contrast, the accumulation of Cu in the plant tissues was increased compared to the control. When the soil was supplemented with lime and N100; growth parameter and resistance capacity were significantly higher compared to unamended soil treatments, especially in the contaminated soil treatments. The combined lime- and N100-amended soil treatment produced higher growth rate of biomass, resistance capacity and phytoextraction efficiency levels relative to either the lime-amended or the N100-amended soil treatments. This study provides practical evidence of the efficient chelate-assisted phytoextraction capability of Klara and highlights its potential as a viable and inexpensive novel approach for in-situ remediation of Cu-contaminated soils and mine wastewaters. Abandoned agricultural, industrial and mining sites can also be utilized by a Salix afforestation program without conflict with the production of food crops. This kind of program may create opportunities for bioenergy production and economic development, but contamination levels should be examined before bioenergy products are used.

Keywords: copper, Klara, lime, N100, phytoextraction

Procedia PDF Downloads 138