Search results for: international institutions
3391 An Analysis of Institutional Audits: Basis for Teaching, Learning and Assessment Framework and Principles
Authors: Nabil El Kadhi, Minerva M. Bunagan
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The dynamism in education, particularly in the area of teaching, learning and assessment has caused Higher Education Institutions (HEIs) worldwide to seek for ways to continuously improve their educational processes. HEIs use outcomes of institutional audits, assessments and accreditations, for improvement. In this study, the published institutional audit reports of HEIs in the Sultanate of Oman were analyzed to produce features of good practice; identify challenges along Teaching, Learning Assessment (TLA); and propose a framework that puts major emphasis in having a quality-assured TLA, including a set of principles that can be used as basis in succeeding an institutional visit. The TLA framework, which shows the TLA components, characteristics of the components, related expectation, including implementation tool/ strategy and pitfalls can be used by HEIs to have an adequate understanding of the scope of audit and be able to satisfy institutional audit requirements. The scope of this study can be widened by exploring the other requirements of the Institutional Audits in the Sultanate of Oman, particularly the area on Governance and Management and Student Support Services.Keywords: accreditation, audit, teaching, learning and assessment, quality assurance
Procedia PDF Downloads 3053390 How to Reconcile Financial Incentives and Pro-Social Motivations of Loan Officers in Microfinance?
Authors: Julie De Pril, Cécile Godfroid
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Nowadays, achieving double bottom line has become a widely recognized objective for microfinance institutions (MFIs). They would like to be financially sustainable or even profitable while continuing to focus on their social mission. In order to rise their financial performance, MFIs tend to grant financial bonuses to loan officers so that they increase their performance and efficiency. However, as argued by motivation crowding theory, monetary rewards may not have only positive effects but can also erode intrinsic motivation. Since MFIs pursue social objectives in addition to their financial ones, their employees’ intrinsic motivations may include the willingness to help others, like in many non-profit organizations. This is called pro-social motivation in the psychology literature. Particularly, this type of motivation should be highly reflected among microfinance loan officers as a part of their role consists in improving clients’ welfare. Therefore, it seems to be crucial for MFIs to find an equilibrium between the efficiency benefits obtained thanks to the granting of financial incentives and the deterioration of social performance that may result from the reduction of the loan officers’ pro-social motivation. This paper attempts to suggest, with a mathematical model, an optimal incentive scheme MFIs could rely on.Keywords: loan officers, microfinance, prosocial motivation, rewards
Procedia PDF Downloads 3103389 D6tions: A Serious Game to Learn Software Engineering Process and Design
Authors: Hector G. Perez-Gonzalez, Miriam Vazquez-Escalante, Sandra E. Nava-Muñoz, Francisco E. Martinez-Perez, Alberto S. Nunez-Varela
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The software engineering teaching process has been the subject of many studies. To improve this process, researchers have proposed merely illustrative techniques in the classroom, such as topic presentations and dynamics between students on one side or attempts to involve students in real projects with companies and institutions to bring them to a real software development problem on the other hand. Simulators and serious games have been used as auxiliary tools to introduce students to topics that are too abstract when these are presented in the traditional way. Most of these tools cover a limited area of the huge software engineering scope. To address this problem, we have developed D6tions, an educational serious game that simulates the software engineering process and is designed to experiment the different stages a software engineer (playing roles as project leader or as a developer or designer) goes through, while participating in a software project. We describe previous approaches to this problem, how D6tions was designed, its rules, directions, and the results we obtained of the use of this game involving undergraduate students playing the game.Keywords: serious games, software engineering, software engineering education, software engineering teaching process
Procedia PDF Downloads 4943388 Towards a Distributed Computation Platform Tailored for Educational Process Discovery and Analysis
Authors: Awatef Hicheur Cairns, Billel Gueni, Hind Hafdi, Christian Joubert, Nasser Khelifa
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Given the ever changing needs of the job markets, education and training centers are increasingly held accountable for student success. Therefore, education and training centers have to focus on ways to streamline their offers and educational processes in order to achieve the highest level of quality in curriculum contents and managerial decisions. Educational process mining is an emerging field in the educational data mining (EDM) discipline, concerned with developing methods to discover, analyze and provide a visual representation of complete educational processes. In this paper, we present our distributed computation platform which allows different education centers and institutions to load their data and access to advanced data mining and process mining services. To achieve this, we present also a comparative study of the different clustering techniques developed in the context of process mining to partition efficiently educational traces. Our goal is to find the best strategy for distributing heavy analysis computations on many processing nodes of our platform.Keywords: educational process mining, distributed process mining, clustering, distributed platform, educational data mining, ProM
Procedia PDF Downloads 4553387 An Empirical Examination of the Determinant of the Financial CEOs’ Compensation for the Post-Financial Crisis Period
Authors: Eunsup Daniel Shim, Jooh Lee
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The US financial crisis of 2008 and subsequent Global Financial Crisis were considered by many economists the worst financial crisis since the Great Depression of the 1930s. As a results, Dodd-Frank Act has passed and aims '(1) to promote the financial stability of the United States by improving accountability and transparency in the financial system, to end "too big to fail", (2) to protect the American taxpayer by ending bailouts, (3) to protect consumers from abusive financial services practices, and for other purposes.' The enactment of Dodd-Frank Act, in part, intended to significantly influence accountability on executive compensation especially for the financial institutions. This paper empirically investigates the changes in Financial CEOs’ compensation since the Financial Crisis of 2008. Our findings show that in the post- Financial Crisis period financial leverage is significant factor influencing the CEOs’ total compensation. In addition market based performance such as stock price and market-to-book ratio shows significant positive relationship with CEO compensation. This change can be interpreted an attempt to reduce opportunistic behavior of top executives after the financial crisis and the enactment of the Dodd-Frank Act.Keywords: financial CEO compensation, firm performance, financial crisis of 2008, dodd-frank act
Procedia PDF Downloads 5253386 Russian Invasion of Ukraine-An analysis of Coverage in Indian Media
Authors: Dr.Prabhat Dixit Dr.Sanjay Pandey
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Russian invasion of Ukraine has hogged the limelight in both national and international media. It is expected that the news about the war, which had affected the entire world, especially its economy, will continue to dominate the coverage on TV and newspapers in the next few days, at least until the hostilities come to an end. Although the war still continues, and it is hard to predict its ending, its coverage by the Indian media has raised eyebrows, and it has been observed that the coverage lacks depth, authenticity and a majority of information was sought to be presented in a sensational manner only to attract more number of viewers. It is said that Truth is the first casualty of war. The media should, especially while airing or publishing news about the wars, exercise caution so as not to inflame the already volatile situation in the warring countries. It was also observed that there were differences in the facts and figures presented by different media outlets in the country about the war.Keywords: economy, media, russia, ukraine, war
Procedia PDF Downloads 1213385 A Review on Cyberchondria Based on Bibliometric Analysis
Authors: Xiaoqing Peng, Aijing Luo, Yang Chen
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Background: Cyberchondria, as an "emerging risk" accompanied by the information era, is a new abnormal pattern characterized by excessive or repeated online searches for health-related information and escalating health anxiety, which endangers people's physical and mental health and poses a huge threat to public health. Objective: To explore and discuss the research status, hotspots and trends of Cyberchondria. Methods: Based on a total of 77 articles regarding "Cyberchondria" extracted from Web of Science from the beginning till October 2019, the literature trends, countries, institutions, hotspots are analyzed by bibliometric analysis, the concept definition of Cyberchondria, instruments, relevant factors, treatment and intervention are discussed as well. Results: Since "Cyberchondria" was put forward for the first time in 2001, the last two decades witnessed a noticeable increase in the amount of literature, especially during 2014-2019, it quadrupled dramatically at 62 compared with that before 2014 only at 15, which shows that Cyberchondria has become a new theme and hot topic in recent years. The United States was the most active contributor with the largest publication (23), followed by England (11) and Australia (11), while the leading institutions were Baylor University(7) and University of Sydney(7), followed by Florida State University(4) and University of Manchester(4). The WoS categories "Psychiatry/Psychology " and "Computer/ Information Science "were the areas of greatest influence. The concept definition of Cyberchondria is not completely unified in the world, but it is generally considered as an abnormal behavioral pattern and emotional state and has been invoked to refer to the anxiety-amplifying effects of online health-related searches. The first and the most frequently cited scale for measuring the severity of Cyberchondria called “The Cyberchondria Severity Scale (CSS) ”was developed in 2014, which conceptualized Cyberchondria as a multidimensional construct consisting of compulsion, distress, excessiveness, reassurance, and mistrust of medical professionals which was proved to be not necessary for this construct later. Since then, the Brazilian, German, Turkish, Polish and Chinese versions were subsequently developed, improved and culturally adjusted, while CSS was optimized to a simplified version (CSS-12) in 2019, all of which should be worthy of further verification. The hotspots of Cyberchondria mainly focuses on relevant factors as follows: intolerance of uncertainty, anxiety sensitivity, obsessive-compulsive disorder, internet addition, abnormal illness behavior, Whiteley index, problematic internet use, trying to make clear the role played by “associated factors” and “anxiety-amplifying factors” in the development of Cyberchondria, to better understand the aetiological links and pathways in the relationships between hypochondriasis, health anxiety and online health-related searches. Although the treatment and intervention of Cyberchondria are still in the initial stage of exploration, there are kinds of meaningful attempts to seek effective strategies from different aspects such as online psychological treatment, network technology management, health information literacy improvement and public health service. Conclusion: Research on Cyberchondria is in its infancy but should be deserved more attention. A conceptual consensus on Cyberchondria, a refined assessment tool, prospective studies conducted in various populations, targeted treatments for it would be the main research direction in the near future.Keywords: cyberchondria, hypochondriasis, health anxiety, online health-related searches
Procedia PDF Downloads 1243384 Secularism and Political Inclusion: Turkey in the 2000s
Authors: Edgar Sar
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For more than a decade, secularism’s compatibility with religion has been called into question. Particularly, secular states’ exclusionary practices were raised to prove that secularism is not necessary for democracy. Meanwhile, with the debut of Turkey’s Justice and Development Party (AKP) in 2002, Turkish state’s approach to religion has gradually changed. It is argued in that presentation that this change has led Turkey to a process of de-secularization, which refers to a considerable regress in state’s inclusionary and pluralist credentials. In this regard, this study both reflects on the relationship between secularism and democracy within the context of Turkish experience and analyses the consequences of the process of de-secularization of state in Turkey. To analyze Turkish state’s changing approach to religion and measure the de-secularization of the state, the connection between state and religion will be examined in three levels: ends, institutions, and law and policies. The presentation will indicate that Turkish state’s connection with religion in all three levels significantly weakened its secular credentials, which at the same time risked state’s commitment to neutrality, freedom of conscience and equality. In this regard, the change in Turkish state’s approach to religion throughout the 2000s, which this study refers to as the process of the de-secularization of the state, also brought about a process of de-democratization for Turkey.Keywords: AKP, political inclusion, secularism, Turkey
Procedia PDF Downloads 3473383 Enforcement of Decisions of Ombudsmen and the South African Public Protector: Muzzling the Watchdogs
Authors: Roxan Venter
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Ombudsmen often face the challenge of a lack of authority to have their decisions and recommendations enforced. This lack of authority may be seen as one of the major obstacles in the way of the effectiveness of the institutions of Ombudsman and also the South African Public Protector. The paper will address the current legal position in South Africa with regard to the status of the decisions and recommendations of the South African Public Protector and the enforcement thereof. In addition, the paper will compare the South African position with the experiences of other jurisdictions, including Scandinavian countries like Sweden, Denmark and Norway, but also New Zealand and Northern Ireland, with regard to the enforcement of the decisions of Ombudsmen. Finally, the paper will make recommendations with regard to the enhancement of the power and authority of Ombudsmen in order to effectively enforce their decisions. It is submitted that the creation of the office of Ombudsman, and the Public Protector in the South African system, is an essential tool to ensure the protection of society against governmental abuse of power and it is therefore imperative to ensure that these watchdogs of democracy are not muzzled by a lack of powers of enforcement.Keywords: enforcement of decisions of ombudsmen, governmental control, ombudsman, South African public protector
Procedia PDF Downloads 4033382 An Empirical Diagnosis of the Maladies and Therapies of Budgeting in Nigeria
Authors: Ben-Caleb Egbide, Omolehinwa O. Eddy, Adeyemi S. Keyinde, Eriabie Sylvester, Ojeka Stephen
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The national budget remains an integral part of the developmental plan of the economy of any country. The budget reflects the fundamental values underlying the government’s economic policies and objectives and whose execution is expected to realize national/public desires. In Nigeria, over three decades budget had failed to deliver the desired benefits, suggesting the existence of infractions, which are yet to be empirically ascertained. This paper attempts a diagnosis of the infractions peculiar to Nigeria budgetary system and their suggested panacea. Data were collected through the administration of questionnaire to a cross section of organizations/institutions representing government agencies and the general public. Mann-Whitney U test was employed to gauge the consistency in perception of the two groups. The result revealed that budget indiscipline, official corruption, allocative inefficiency and poor budget governance are the most influential infractions of budgeting in Nigeria. Consequently, it was suggested that budget transparency, target budgeting, zero tolerance on corruption and budget discipline are the most cogent therapies to the malfunctioning in Nigerian budgetary system.Keywords: budgeting, budget maladies, budget therapies, Nigeria
Procedia PDF Downloads 2943381 Investigating the UAE Residential Valuation System: A Framework for Analysis
Authors: Simon Huston, Ebraheim Lahbash, Ali Parsa
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The development of the United Arab Emirates (UAE) into a regional trade, tourism, finance and logistics hub has transformed its real estate markets. However, speculative activity and price volatility remain concerns. UAE residential market values (MV) are exposed to fluctuations in capital flows and migration which in turn are affected by geopolitical uncertainty, oil price volatility, and global investment market sentiment. Internally, a complex interplay between administrative boundaries, land tenure, building quality and evolving location characteristics fragments UAE residential property markets. In short, the UAE Residential Valuation System (UAE-RVS) confronts multiple challenges to collect, filter and analyze relevant information in complex and dynamic spatial and capital markets. A robust (RVS) can mitigate the risk of unhelpful volatility, speculative excess or investment mistakes. The research outlines the institutional, ontological, dynamic, and epistemological issues at play. We highlight the importance of system capabilities, valuation standard salience and stakeholders trust.Keywords: valuation, property rights, information, institutions, trust, salience
Procedia PDF Downloads 3813380 Ecolabelling : Normative Power or Corporate Strategy? : A Study Case of Textile Company in Indonesia
Authors: Suci Lestari Yuana, Shofi Fatihatun Sholihah, Derarika Ensta Jesse
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Textile is one of buyer-driven industry which rely on label trust from the consumers. Most of textile manufacturers produce textile and textile products based on consumer demands. The company’s policy is highly depend on the dynamic evolution of consumers behavior. Recently, ecofriendly has become one of the most important factor of western consumers to purchase the textile and textile product (TPT) from the company. In that sense, companies from developing countries are encouraged to follow western consumers values. Some examples of ecolabel certificate are ISO (International Standard Organisation), Lembaga Ekolabel Indonesia (Indonesian Ecolabel Instution) and Global Ecolabel Network (GEN). The submission of national company to international standard raised a critical question whether this is a reflection towards the legitimation of global norms into national policy or it is actually a practical strategy of the company to gain global consumer. By observing one of the prominent textile company in Indonesia, this research is aimed to discuss what kind of impetus factors that cause a company to use ecolabel and what is the meaning behind it. Whether it comes from normative power or the strategy of the company. This is a qualitative research that choose a company in Sukoharjo, Central Java, Indonesia as a case study in explaining the pratice of ecolabelling by textitle company. Some deep interview is conducted with the company in order to get to know the ecolabelling process. In addition, this research also collected some document which related to company’s ecolabelling process and its impact to company’s value. The finding of the project reflected issues that concerned several issues: (1) role of media as consumer information (2) role of government and non-government actors as normative agency (3) role of company in social responsibility (4) the ecofriendly consciousness as a value of the company. As we know that environmental norms that has been admitted internationally has changed the global industrial process. This environmental norms also pushed the companies around the world, especially the company in Sukoharjo, Central Java, Indonesia to follow the norm. The neglection toward the global norms will remained the company in isolated and unsustained market that will harm the continuity of the company. So, in buyer-driven industry, the characteristic of company-consumer relations has brought a fast dynamic evolution of norms and values. The creation of global norms and values is circulated by passing national territories or identities.Keywords: ecolabeling, waste management, CSR, normative power
Procedia PDF Downloads 3083379 A Critical Analysis of the Creation of Geoparks in Brazil: Challenges and Possibilities
Authors: Isabella Maria Beil
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The International Geosciences and Geoparks Programme (IGGP) were officially created in 2015 by the United Nations Educational, Scientific and Cultural Organization (UNESCO) to enhance the protection of the geological heritage and fill the gaps on the World Heritage Convention. According to UNESCO, a Global Geopark is an unified area where sites and landscapes of international geological significance are managed based on a concept of sustainable development. Tourism is seen as a main activity to develop new sources of revenue. Currently (November 2022), UNESCO recognized 177 Global Geoparks, of which more than 50% are in Europe, 40% in Asia, 6% in Latin America, and the remaining 4% are distributed between Africa and Anglo-Saxon America. This picture shows the existence of a much uneven geographical distribution of these areas across the planet. Currently, there are three Geoparks in Brazil; however, the first of them was accepted by the Global Geoparks Network in 2006 and, just fifteen years later, two other Brazilian Geoparks also obtained the UNESCO title. Therefore, this paper aims to provide an overview of the current geopark situation in Brazil and to identify the main challenges faced by the implementation of these areas in the country. To this end, the Brazilian history and its main characteristics regarding the development of geoparks over the years will be briefly presented. Then, the results obtained from interviews with those responsible for each of the current 29 aspiring geoparks in Brazil will be presented. Finally, the main challenges related to the implementation of Geoparks in the country will be listed. Among these challenges, the answers obtained through the interviews revealed conflicts and problems that pose hindrances both to the start of the development of a Geopark project and to its continuity and implementation. It is clear that the task of getting multiple social actors, or stakeholders, to engage with the Geopark, one of UNESCO’s guidelines, is one of its most complex aspects. Therefore, among the main challenges, stand out the difficulty of establishing solid partnerships, what directly reflects divergences between the different social actors and their goals. This difficulty in establishing partnerships happens for a number of reasons. One of them is that the investment in a Geopark project can be high and investors often expect a short-term financial return. In addition, political support from the public sector is often costly as well, since the possible results and positive influences of a Geopark in a given area will only be experienced during future mandates. These results demonstrate that the research on Geoparks goes far beyond the geological perspective linked to its origins, and is deeply embedded in political and economic issues.Keywords: Brazil, geoparks, tourism, UNESCO
Procedia PDF Downloads 913378 Study of Biofouling Wastewater Treatment Technology
Authors: Sangho Park, Mansoo Kim, Kyujung Chae, Junhyuk Yang
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The International Maritime Organization (IMO) recognized the problem of invasive species invasion and adopted the "International Convention for the Control and Management of Ships' Ballast Water and Sediments" in 2004, which came into force on September 8, 2017. In 2011, the IMO approved the "Guidelines for the Control and Management of Ships' Biofouling to Minimize the Transfer of Invasive Aquatic Species" to minimize the movement of invasive species by hull-attached organisms and required ships to manage the organisms attached to their hulls. Invasive species enter new environments through ships' ballast water and hull attachment. However, several obstacles to implementing these guidelines have been identified, including a lack of underwater cleaning equipment, regulations on underwater cleaning activities in ports, and difficulty accessing crevices in underwater areas. The shipping industry, which is the party responsible for understanding these guidelines, wants to implement them for fuel cost savings resulting from the removal of organisms attached to the hull, but they anticipate significant difficulties in implementing the guidelines due to the obstacles mentioned above. Robots or people remove the organisms attached to the hull underwater, and the resulting wastewater includes various species of organisms and particles of paint and other pollutants. Currently, there is no technology available to sterilize the organisms in the wastewater or stabilize the heavy metals in the paint particles. In this study, we aim to analyze the characteristics of the wastewater generated from the removal of hull-attached organisms and select the optimal treatment technology. The organisms in the wastewater generated from the removal of the attached organisms meet the biological treatment standard (D-2) using the sterilization technology applied in the ships' ballast water treatment system. The heavy metals and other pollutants in the paint particles generated during removal are treated using stabilization technologies such as thermal decomposition. The wastewater generated is treated using a two-step process: 1) development of sterilization technology through pretreatment filtration equipment and electrolytic sterilization treatment and 2) development of technology for removing particle pollutants such as heavy metals and dissolved inorganic substances. Through this study, we will develop a biological removal technology and an environmentally friendly processing system for the waste generated after removal that meets the requirements of the government and the shipping industry and lays the groundwork for future treatment standards.Keywords: biofouling, ballast water treatment system, filtration, sterilization, wastewater
Procedia PDF Downloads 1113377 Gender Discrepancies in Current Pedagogical and Curricular Practices in EFL Higher Education Settings
Authors: Hamad Aldosari
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The purpose of this study is to investigate the status of sexism, or gender discrepancies, in current pedagogical and curricular practices in EFL learning higher education settings. Qualitative and quantitative analyses of both course contents and pedagogies in Saudi higher education institutions are to be discussed with reference to female/male topic presentation in dialogs and reading passages, sex-based activity types, stereotyped sex roles and the masculine generic conceptions of male superiority subliminally related in EFL curriculum and pedagogical practices, as well as the causes and effects of segregated language education practices in Saudi Arabia from a holistic vantage point of analysis. Analysis findings show that language educational practices including educational settings and segregation are gender-biased in attitude, but with regard to curriculum, sexism has not been traced. Findings also show that sexism is rampant due to socio-cultural aspects of language education rather than to religious reasons: a finding that seems to mirror the institutionalized unfair sex discrimination to the disadvantage of women in the Arabian societies at large.Keywords: genderism, sex segregation, Saudi Arabia, EFL
Procedia PDF Downloads 2833376 Transformation of Bangladesh Society: The Role of Religion
Authors: Abdul Wohab
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Context: The role of religion in the transformation of Bangladesh society has been significant since 1975. There has been a rise in religious presence, particularly Islam, in both private and public spheres supported by the state apparatuses. In 2009, a 'secular' political party came into power for the second time since independence and initiated the modernization of religious education systems. This research focuses on the transformation observed among the educated middle class who now prefer their children to attend modern, English medium madrasas that offer both religion-based and secular education. Research Aim: This research aims to investigate two main questions: a) what motivates the educated middle class to send their children to madrasa education? b) To what extent can it be argued that Bangladeshi society is transforming from its secular nature to being more religious?Methodology: The research applies a combination of primary and secondary methods. Case studies serve as the primary method, allowing for an in-depth exploration of the motivations of the educated middle class. The secondary method involves analyzing published news articles, op-eds, and websites related to madrasa education, as well as studying the reading syllabus of Aliya and Qwami madrasas in Bangladesh. Findings: Preliminary findings indicate that the educated middle class chooses madrasa education for reasons such as remembering and praying for their departed relatives, keeping their children away from substance abuse, fostering moral and ethical values, and instilling respect for seniors and relatives. The research also reveals that religious education is believed to help children remain morally correct according to the Quran and Hadith. Additionally, the establishment of madrasas in Bangladesh is attributed to economic factors, with demand and supply mechanisms playing a significant role. Furthermore, the findings suggest that government-run primary education institutions in rural areas face more challenges in enrollment compared to religious educational institutions like madrasas. Theoretical Importance: This research contributes to the understanding of societal transformation and the role of religion in this process. By examining the case of Bangladesh, it provides insights into how religion influences education choices and societal values. Data Collection and Analysis Procedures: Data for this research is collected through case studies, including interviews and observations of educated middle-class families who send their children to madrasas. In addition, analysis is conducted on relevant published materials such as news articles, op-eds, and websites. The reading syllabus of Aliya and Qwami madrasas is also analyzed to gain a comprehensive understanding of the education system. Questions Addressed: The research addresses two questions: a) what motivates the educated middle class to choose madrasa education for their children? b) To what extent can it be argued that Bangladeshi society is transforming from its secular nature to being more religious?Conclusion: The preliminary findings of this research highlight the motivations of the educated middle class in opting for madrasa education, including the desire to maintain religious traditions, promote moral values, and provide a strong foundation for their children. It also suggests that Bangladeshi society is experiencing a transformation towards a more religious orientation. This research contributes to the understanding of societal changes and the role of religion within Bangladesh, shedding light on the complex dynamics between religion and education.Keywords: madrasa education, transformation, Bangladesh, religion and society, education
Procedia PDF Downloads 653375 Activity-Based Costing in the Hospitality Industry: A Case Study in a Hotel
Authors: Bita Mashayekhi, Mohammad Ara
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The purpose of this study is to provide some empirical evidence about implementing Activity-Based Costing (ABC) in the hospitality industry in Iran. For this purpose, we consider the Tabriz International Hotel as our sample hotel and then gather the relevant data from its cost accounting system in 2012. Then, we use ABC as our costing method and compare the cost of each service unit with that cost which had been extracted for the traditional costing method. The results show a different cost per unit for two methods. Also, because of its more precise and detailed provided information, an ABC system facilitates the decision-making process for managers on decisions related to profitability analysis, budgeting, pricing, and so on.Keywords: Activity-Based Costing (ABC), activity, cost driver, hospitality industry
Procedia PDF Downloads 2983374 Venezuela in the US Oil Geopolitics: An Analysis in the Light of the New Oil Landscape
Authors: William Clavijo, Edmar Almeida
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The article analyzes the importance of Venezuela in the US geopolitics of oil considering the new oil landscape. To this end, the importance of oil in the geopolitics of the United States is discussed from the perspective of energy security as well as considering a broader view of national security. Based on this discussion, the relevance of Venezuelan oil reserves on US geopolitical agenda is analyzed. Among the results, the article shows that the transformations in the supply structure of the international oil market during the last decade have allowed the United States to achieve greater levels of independence from oil imports from other producing countries. This new reality has profoundly changed the US interest in Venezuelan oil to a broader subject that involves sensitive issues of its national security agenda.Keywords: oil geopolitics, Venezuela, United States, energy security, national security
Procedia PDF Downloads 1653373 The New Educators: The Reasons for Saudi Arabia to Invest More in Student Counseling Programs
Authors: Turki Alotaibi
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Student counseling programs can provide many benefits to students in schools all around the world. In theory, the government of the Kingdom of Saudi Arabia (Saudi Arabia) has committed itself to school counseling programs in educational institutions throughout the country. Student counselors face a number of burdens and obstacles that impact student counseling programs. It is also widely known that Saudi Arabia has extremely high prevalence rates for overweight and obesity, anxiety and depression, and diabetes in children. It has also been demonstrated that teachers and staff are inadequately prepared when dealing with health issues relating to diabetes in schools in Saudi Arabia. This study will clearly demonstrate how student counselors in Saudi Arabia could become 'New Educators' in Saudi schools in relation to these health issues. This would allow them to leverage their position as student counselor to improve the management of these health issues in Saudi schools, to improve the quality of care provided to school children, and to overcome burdens and obstacles that are currently negatively affecting student counseling in Saudi schools.Keywords: anxiety and depression, diabetes, overweight and obesity, policy recommendations, student counseling, The Kingdom of Saudi Arabia
Procedia PDF Downloads 3593372 Analysis of the Performance of State Institutions From 2008-2013 in Pakistan
Authors: Mahrukh Shehzadi
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Pakistan is a democratic republic but has spent much time under military rulers; after a few years of independence, Pakistan faced three martial laws in 1958, 1969, and 1977, and the latest in 1999 by General Musharraf. The purpose of this thesis is to analyze the politics, policies and overall performance of Pakistan People’s Party Government from 2008-2013. PPP won a significant victory in the elections of 2008. The co-chairman, Mr. Asif Ali Zardari, announced the end of the fourth dictatorship. It was for the first time in Pakistan’s history that an elected government completed its term (2008-2013). While the completion of its term is an achievement, the performance of the democratically-elected government – federal, provincial and local does not inspire much confidence. Poor governance, persistent confrontational relations between the executive and the judiciary, charges of corruption, and the incompetence of the political leadership to build consensus to combat terrorism continue to cast criticisms on the democratic process and the civilian regime’s capability to sustain democracy. In the present study, the researcher will try to describe and explain the public thinking pattern regarding the policies opted for by the PPP-led government and their impact on the people’s minds of Pakistan.Keywords: democracy, performance, policies, state, manifesto
Procedia PDF Downloads 623371 Exploring Augmented Reality in Graphic Design: A Hybrid Pedagogical Model for Design Education
Authors: Nan Hu, Wujun Wang
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In the ever-changing digital arena, augmented reality (AR) applications have transitioned from technological enthusiasm into business endeavors, signaling a near future in which AR applications are integrated into daily life. While practitioners in the design industry continue to explore AR’s potential for innovative communication, educators have taken steps to incorporate AR into the curricula for design, explore its creative potential, and realize early initiatives for teaching AR in design-related disciplines. In alignment with recent advancements, this paper presents a pedagogical model for a hybrid studio course in which students collaborate with AR alongside 3D modeling and graphic design. The course extended students’ digital capacity, fostered their design thinking skills, and immersed them in a multidisciplinary design process. This paper outlines the course and evaluates its effectiveness by discussing challenges encountered and outcomes generated in this particular pedagogical context. By sharing insights from the teaching experience, we aim to empower the community of design educators and offer institutions a valuable reference for advancing their curricular approaches. This paper is a testament to the ever-evolving landscape of design education and its response to the digital age.Keywords: 3D, AR, augmented reality, design thinking, graphic design
Procedia PDF Downloads 713370 Fair Value Accounting and Evolution of the Ohlson Model
Authors: Mohamed Zaher Bouaziz
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Our study examines the Ohlson Model, which links a company's market value to its equity and net earnings, in the context of the evolution of the Canadian accounting model, characterized by more extensive use of fair value and a broader measure of performance after IFRS adoption. Our hypothesis is that if equity is reported at its fair value, this valuation is closely linked to market capitalization, so the weight of earnings weakens or even disappears in the Ohlson Model. Drawing on Canada's adoption of the International Financial Reporting Standards (IFRS), our results support our hypothesis that equity appears to include most of the relevant information for investors, while earnings have become less important. However, the predictive power of earnings does not disappear.Keywords: fair value accounting, Ohlson model, IFRS adoption, value-relevance of equity and earnings
Procedia PDF Downloads 1913369 Digital Preservation in Nigeria Universities Libraries: A Comparison between University of Nigeria Nsukka and Ahmadu Bello University Zaria
Authors: Suleiman Musa, Shuaibu Sidi Safiyanu
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This study examined the digital preservation in Nigeria university libraries. A comparison between the university of Nigeria Nsukka (UNN) and Ahmadu Bello University Zaria (ABU, Zaria). The study utilized primary source of data obtained from two selected institution librarians. Finding revealed varying results in terms of skills acquired by librarians before and after digitization of the two institutions. The study reports that journals publication, text book, CD-ROMS, conference papers and proceedings, theses, dissertations and seminar papers are among the information resources available for digitization. The study further documents that copyright issue, power failure, and unavailability of needed materials are among the challenges facing the digitization of library of the institution. On the basis of the finding, the study concluded that digitization of library enhances efficiency in organization and retrieval of information services. The study therefore recommended that software should be upgraded with backup, training of the librarians on digital process, installation of antivirus and enhancement of technical collaboration between the library and MIS.Keywords: digitalization, preservation, libraries, comparison
Procedia PDF Downloads 3413368 The Role of the Rate of Profit Concept in Creating Economic Stability in Islamic Financial Market
Authors: Trisiladi Supriyanto
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This study aims to establish a concept of rate of profit on Islamic banking that can create economic justice and stability in the Islamic Financial Market (Banking and Capital Markets). A rate of profit that creates economic justice and stability can be achieved through its role in maintaining the stability of the financial system in which there is an equitable distribution of income and wealth. To determine the role of the rate of profit as the basis of the profit sharing system implemented in the Islamic financial system, we can see the connection of rate of profit in creating financial stability, especially in the asset-liability management of financial institutions that generate a stable net margin or the rate of profit that is not affected by the ups and downs of the market risk factors, including indirect effect on interest rates. Furthermore, Islamic financial stability can be seen from the role of the rate of profit on the stability of the Islamic financial assets value that are measured from the Islamic financial asset price volatility in the Islamic Bond Market in the Capital Market.Keywords: economic justice, equitable distribution of income, equitable distribution of wealth, rate of profit, stability in the financial system
Procedia PDF Downloads 3143367 The Roles of ECOWAS Parliament on Regional Integration of the West African Sub-Region
Authors: Sani Shehu, Mohd Afandi Salleh
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Parliament is a law making body which provided at national, state, province and territorial level playing a parliamentary role of representing people, law making, peace, and conflict resolution, ratifying and incorporating international convention into municipal law. Parliaments are created globally to give solid legitimacy to good governance under democratic system of government, and the representatives must be elected by the people, so the ECOWAS parliament is entitled to have this legitimacy, where members must be elected by adult people among the citizens of ECOWAS member states. This paper will discuss on the roles that ECOWAS parliament plays for the achievement of regional integration and economic goals of development and cooperation in the sub-region.Keywords: ECOWAS parliament, composition, competence, power
Procedia PDF Downloads 4813366 Policy and Strategy to Combatting Terrorism in Indonesia: Analysis Socio Juridical Counter and Contra Terrorism
Authors: Dini Dewi Heniarti
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In the past decades, Indonesia has suffered severe terrorist attacks, faced major terrorism challenges and has made impressive progress in countering it. The trend of terrorist groups operating in Indonesia is to focus on ‘soft’ targets. Indonesia has made notable progress in strengthening the legal regime against terrorism, in conformity with the international treaties against terrorism. Further measures are however needed to complete the legal regime building processes. This paper will demonstrate analyze socio yuridical contra and counter terrorism by Indonesia Government.Keywords: policy, strategy, combatting terrorism, socio juridical, counter and contra terrorism
Procedia PDF Downloads 4243365 A Global Business Network Built on Hive: Two Use Cases: Buying and Selling of Products and Services and Carrying Out of Social Impact Projects
Authors: Gheyzer Villegas, Edgardo Cedeño, Veruska Mata, Edmundo Chauran
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One of the most significant changes that occurred in global commerce was the emergence of cryptocurrencies and blockchain technology. There is still much debate about the adoption of the economic model based on crypto assets, and myriad international projects and initiatives are being carried out to try and explore the potential that this new field offers. The Hive blockchain is a prime example of this, featuring two use cases: of how trade based on its native currencies can give successful results in the exchange of goods and services and in the financing of social impact projects. Its decentralized management model and visionary administration of its development fund have become a key part of its success.Keywords: Hive, business, network, blockchain
Procedia PDF Downloads 693364 Using A Corpus Approach To Investigate Positive University Images: A Comparison Between Chinese And ESC Universities
Authors: Han Hongmei
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University image is receiving attention because of its key role in influencing student choice, faculty loyalty, and social recognition. Therefore, all universities strive to promote their positive images. However, for most people, the positive image of a university is often from fragmented perceptual understanding. Since universities’ official websites are important channels for image promotion, a corpus approach to university profiles in their official websites can reveal holistic positive images of universities. This study aims to compare positive images of high-level universities in China and English-speaking countries based on a profile corpus of theseuniversities. It is found that the positive images revealed in these university profiles are similar, with some minor differences. The similarities are reflected in the campus environment, historical achievements, comprehensive characteristics, scientific research institutions, and diversified faculty; while the differences are reflected in their unique characteristics. Furthermore, the findings also reveal a gap between Chinese universities and high-level universities in the English-speaking countries.Keywords: university image, positive image, corpus of university profiles, comparative analysis, high-frequency words
Procedia PDF Downloads 1083363 Deep Learning based Image Classifiers for Detection of CSSVD in Cacao Plants
Authors: Atuhurra Jesse, N'guessan Yves-Roland Douha, Pabitra Lenka
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The detection of diseases within plants has attracted a lot of attention from computer vision enthusiasts. Despite the progress made to detect diseases in many plants, there remains a research gap to train image classifiers to detect the cacao swollen shoot virus disease or CSSVD for short, pertinent to cacao plants. This gap has mainly been due to the unavailability of high quality labeled training data. Moreover, institutions have been hesitant to share their data related to CSSVD. To fill these gaps, image classifiers to detect CSSVD-infected cacao plants are presented in this study. The classifiers are based on VGG16, ResNet50 and Vision Transformer (ViT). The image classifiers are evaluated on a recently released and publicly accessible KaraAgroAI Cocoa dataset. The best performing image classifier, based on ResNet50, achieves 95.39\% precision, 93.75\% recall, 94.34\% F1-score and 94\% accuracy on only 20 epochs. There is a +9.75\% improvement in recall when compared to previous works. These results indicate that the image classifiers learn to identify cacao plants infected with CSSVD.Keywords: CSSVD, image classification, ResNet50, vision transformer, KaraAgroAI cocoa dataset
Procedia PDF Downloads 1063362 Challenges of Embedding Entrepreneurship in Modibbo Adama University of Technology Yola, Nigeria
Authors: Michael Ubale Cyril
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Challenges of embedding entrepreneurship in tertiary institutions in Nigeria requires a consistent policy for equipping schools with necessary facilities like establishing incubating technology centre, the right calibres of human resources, appropriate pedagogical tools for teaching entrepreneurship education and exhibition grounds where products and services will be delivered and patronised by the customers. With the death of facilities in public schools in Nigeria, educators are clamouring for a way out. This study investigated the challenges of embedding entrepreneurship education in Modibbo Adama University of Technology Yola, Nigeria. The population for the study was 201 comprising 34 industrial entrepreneurs, 76 technical teachers and 91 final year undergraduates. The data was analysed using means of 3 groups, standard deviation, and analysis of variance. The study found out, that technical teachers have not been trained to teach entrepreneurship education, approaches to teaching methodology, were not varied and lack of infrastructural facilities like building was not a factor. It was recommended that technical teachers be retrained to teach entrepreneurship education, textbooks in entrepreneurship should be published with Nigerian outlook.Keywords: challenges, embedding, entrepreneurship pedagogical, technology incubating centres
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