Search results for: public sector accounting and audits IPSAS

Authors: Celestina Omoso Isiramen

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The influence of witchcraft belief on disease causation, cure and public health system in Nigeria cannot be underrated. This paper investigated the nexus between witchcraft phenomenon and health-seeking behaviour of HIV sufferers in Edo state, Nigeria. Survey methodology was adopted and stratified random sampling technique was employed in the selection of 600 sample group spread into 200 HIV sufferers, 200 spiritual healers and 200 bio-medics from the three Senatorial districts of the state. Data were collected through the use of structured questionnaire and in-dept interview and analyzed using simple percentage and frequency. Major findings were: belief in witchcraft significantly influenced the people’s perception of HIV causation and wellness and this impacted adversely on public health-care. Poverty, ignorance and dearth of retroviral drugs enhanced the people’s recourse to spiritual healers. Collaboration between spiritual healing techniques and biomedicine was recommended as panacea for curbing HIV/AIDS related morbidity and mortality. It concluded that socio-economic problems must be addressed while the importance of integrating the values of spiritual healing into biomedicine cannot be overstressed.

Keywords: biomedicine, health care, HIV/AIDS, spirituality, witchcraft

Procedia PDF Downloads 141

Authors: John Chau, Tzvi Aviv

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Cardiometabolic conditions (hypertension, diabetes, and hyperlipidemia) are major public health concerns. Analysis of all prescription records from about 10 million patients at the largest network of pharmacies in Canada reveals small year-over-year increases in the treatment prevalence of cardiometabolic diseases prior to the COVID-19 pandemic. Cardiometabolic treatment rates increase with age and are higher in males than females. Hypertension treatment rates were 24% in males and 19% in females in 2021. Diabetes treatment rates were 10% in males and 7% in females in 2021. Geospatial analysis using patient addresses reveals interesting differences among provinces and neighborhoods in Canada. Using digital surveys distributed among 8,504 Canadian adults, an increase in hypertension awareness with age and female gender was observed. However, 7% of seniors and 6% of middle-aged Canadians reported uncontrolled blood pressure (>140/90 mmHg). In addition, elevated blood pressure (130-139/80-89 mmHg) was reported by 20% of seniors and 14% of middle-aged Canadians.

Keywords: cardiometabolic conditions, diabetes, hypertension, precision public health

Procedia PDF Downloads 116

Authors: Asowata Osamede, Christo Pienaar, Johan Bekker

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Mismatch in electrical energy (power) or outage from commercial providers, in general, does not promote development to the public and private sector, these basically limit the development of industries. The necessity for a well-structured photovoltaic (PV) system is of importance for an efficient and cost-effective monitoring system. The major renewable energy potential on earth is provided from solar radiation and solar photovoltaics (PV) are considered a promising technological solution to support the global transformation to a low-carbon economy and reduction on the dependence on fossil fuels. Solar arrays which consist of various PV module should be operated at the maximum power point in order to reduce the overall cost of the system. So power regulation and conditioning circuits should be incorporated in the set-up of a PV system. Power regulation circuits used in PV systems include maximum power point trackers, DC-DC converters and solar chargers. Inappropriate choice of power conditioning device in a basic off-grid PV system can attribute to power loss, hence the need for a right choice of power conditioning device to be coupled with the system of the essence. This paper presents the design and implementation of a power conditioning devices in order to improve the overall yield from the availability of solar energy and the system’s total efficiency. The power conditioning devices taken into consideration in the project includes the Buck and Boost DC-DC converters as well as solar chargers with MPPT. A logging interface circuit (LIC) is designed and employed into the system. The LIC is designed on a printed circuit board. It basically has DC current signalling sensors, specifically the LTS 6-NP. The LIC is consequently required to program the voltages in the system (these include the PV voltage and the power conditioning device voltage). The voltage is structured in such a way that it can be accommodated by the data logger. Preliminary results which include availability of power as well as power loss in the system and efficiency will be presented and this would be used to draw the final conclusion.

Keywords: tilt and orientation angles, solar chargers, PV panels, storage devices, direct solar radiation

Procedia PDF Downloads 135

Authors: Syed Hassan Amjad

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In today’s competitive environment, in order for a company to exist, it must continually improve its Performance by reducing cost, improving quality and productivity, and easy access to market.The purpose of this thesis is to check the firm financial growth and performance and which type of factors affect the firm financial performance. This paper examines the key determinants of firm financial performance. We will differentiate between financial and non financial drivers of the firm financial performance. For the measurement of the firm financial performance there are many ways but all the measure had been taken in aggregation, such as debt, tax rate, operating expenses, earning per share and economic conditions. This study has also been done in developed countries but these researches show that foreign companies face many difficulties inimproving the firm financial performance. In findings we found that marketing expenditures and international diversification had a positive impact on firm valuation. In research also found that a firm's ownership composition, particularly the level of equity ownership by Domestic Financial Institutions and Dispersed Public Shareholders, and the leverage of the firm, tax rate and economic conditions were important factors affecting its financial performance.

Keywords: debt, tax rate, firm financial performance, operating expenses, dividend per share, economic conditions

Procedia PDF Downloads 342

Authors: Rajendar Kandan, Mohammad Zakaria Alli, Hong Ong

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Cloud computing is a business model which provides an easier management of computing resources. Cloud users can request virtual machine and install additional softwares and configure them if needed. However, user can also request virtual appliance which provides a better solution to deploy application in much faster time, as it is ready-built image of operating system with necessary softwares installed and configured. Large numbers of virtual appliances are available in different image format. User can download available appliances from public marketplace and start using it. However, information published about the virtual appliance differs from each providers leading to the difficulty in choosing required virtual appliance as it is composed of specific OS with standard software version. However, even if user choses the appliance from respective providers, user doesn’t have any flexibility to choose their own set of softwares with required OS and application. In this paper, we propose a referenced architecture for dynamically customizing virtual appliance and provision them in an easier manner. We also add our experience in integrating our proposed architecture with public marketplace and Mi-Cloud, a cloud management software.

Keywords: cloud computing, marketplace, virtualization, virtual appliance

Procedia PDF Downloads 295

Authors: Wegig Muwonugroho

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Subjectivity in advertisement is a ‘power’ possessed by advertisements to construct trend, concept, truth, and ideology through subconscious mind. Advertisements, in performing their functions as message conveyors, use such visual representation to inspire what’s ideal to the people. Ambient media is advertising medium making the best use of the environment where the advertisement is located. Miracle Aesthetic Clinic (Miracle) popularizes the visual representation of its ambient media advertisement through the omission of face-image of both female mannequins that function as its ambient media models. Usually, the face of a model in advertisement is an image commodity having selling values; however, the faces of ambient media models in Miracle advertisement campaign are suppressed over the table and wall. This face concealing aspect creates not only a paradox of subjectivity but also plurality of meaning. This research applies critical discourse analysis method to analyze subjectivity in obtaining the insight of ambient media’s meaning. First, in the stage of textual analysis, the embedding attributes upon female mannequins imply that the models are denoted as the representation of modern women, which are identical with the identities of their social milieus. The communication signs aimed to be constructed are the women who lose their subjectivities and ‘feel embarrassed’ to flaunt their faces to the public because of pimples on their faces. Second, in the stage of analysis of discourse practice, it points out that ambient media as communication media has been comprehensively responded by the targeted audiences. Ambient media has a role as an actor because of its eyes-catching setting, and taking space over the area where the public are wandering around. Indeed, when the public realize that the ambient media models are motionless -unlike human- stronger relation then appears, marked by several responses from targeted audiences. Third, in the stage of analysis of social practice, soap operas and celebrity gossip shows on the television become a dominant discourse influencing advertisement meaning. The subjectivity of Miracle Advertisement corners women by the absence of women participation in public space, the representation of women in isolation, and the portrayal of women as an anxious person in the social rank when their faces suffered from pimples. The Ambient media as the advertisement campaign of Miracle is quite success in constructing a new trend discourse of face beauty that is not limited on benchmarks of common beauty virtues, but the idea of beauty can be presented by ‘when woman doesn’t look good’ visualization.

Keywords: ambient media, advertisement, subjectivity, power

Procedia PDF Downloads 322

Authors: Costrie Ganes Widayanti

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Learning Disabilities (LDs) are less understood by the Indonesia’s educational practitioners. As a result, students with LDs are at risk of being outcast from the learning process that requires participation, which potentially disconnects them academically and socially. Its objective is to raise the voice of students with LDs regarding their engagement in the classroom. This research is conducted in two urban regular public primary schools in Indonesia. The study uses an ethnographic case study research design, which explores the views and experiences of four (4) students with LDs. The data were collected using participant observations and interviews. The preliminary findings highlighted two areas: 1) the stigmatization about LDs; and 2) perceived membership. Having LDs was a barrier to fully engage in the academic and social life. Interestingly, they were more likely dependent on each other for support as limited assistance was offered by teachers and peers. Their peers did not take a keen interest in helping them when they found difficulties with the assignments. Furthermore, due to their low academic performance, they were not in favor of being nominated as a group member. In a situation that required them to do a group assignment, they were not expected to give a contribution, positioning themselves as incompatible. These findings indicated that such practices legitimate the hegemony of the superior over those who are powerless and left behind.

Keywords: engagement, experiences, learning disability, qualitative design

Procedia PDF Downloads 127

Authors: Amr Sultan, Sara Elgazzar, Breksal Elmiligy

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The airline industry nowadays is becoming a more growing industry facing a severe competition. It is an influential issue in this context to utilize revenue management (RM) concept and practice in order to develop the pricing strategy. There is an unfathomable necessity for RM to assist the airlines and their associates to disparage the cost and recuperate their revenue, which in turn will boost the airline industry performance. The complexity of RM imposes enormous challenges on the airline industry. Several studies have been proposed on the RM adaptation in airlines industry while there is a limited availability of implementing RM and its complexity in the developing countries such as Egypt. This research represents a research schema about the implementation of the RM to the Egyptian airline industry. The research aims at investigating and demonstrating the complexities face implementing RM in the airline industry, up on which the research provides a comprehensive understanding of how to overcome these complexities while adapting RM in the Egyptian airline industry. An empirical study was conducted on the Egyptian airline sector based on a sample of four airlines (Egyptair, Britishair, KLM, and Lufthansa). The empirical study was conducted using a mix of qualitative and quantitative approaches. First, in-depth interviews were carried out to analyze the Egyptian airline sector status and the main challenges faced by the airlines. Then, a structured survey on the three different parties of airline industry; airlines, airfreight forwarders, and passengers were conducted in order to investigate the main complexity factors from different parties' points of view. Finally, a focus group was conducted to develop a best practice framework to overcome the complexities faced the RM adaptation in the Egyptian airline industry. The research provides an original contribution to knowledge by creating a framework to overcome the complexities and challenges in adapting RM in the airline industry generally and the Egyptian airline industry particularly. The framework can be used as a RM tool to increase the effectiveness and efficiency of the Egyptian airline industry performance.

Keywords: revenue management, airline industry, revenue management complexity, Egyptian airline industry

Procedia PDF Downloads 404

Authors: Monika Sobolewska, Aleksandra Majchrzak, Bartlomiej Chojnacki, Katarzyna Baruch, Adam Pilch

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The main purpose of the study is to perform the measurement and analysis of noise harmfulness in public utility facilities. The World Health Organization reports that the number of people suffering from hearing impairment is constantly increasing. The most alarming is the number of young people occurring in the statistics. The majority of scientific research in the field of hearing protection and noise prevention concern industrial and road traffic noise as the source of health problems. As the result, corresponding standards and regulations defining noise level limits are enforced. However, there is another field uncovered by profound research – leisure time. Public utility facilities such as clubs, shopping malls, sport facilities or concert halls – they all generate high-level noise, being out of proper juridical control. Among European Union Member States, the highest legislative act concerning noise prevention is the Environmental Noise Directive 2002/49/EC. However, it omits the problem discussed above and even for traffic, railway and aircraft noise it does not set limits or target values, leaving these issues to the discretion of the Member State authorities. Without explicit and uniform regulations, noise level control at places designed for relaxation and entertainment is often in the responsibility of people having little knowledge of hearing protection, unaware of the risk the noise pollution poses. Exposure to high sound levels in clubs, cinemas, at concerts and sports events may result in a progressive hearing loss, especially among young people, being the main target group of such facilities and events. The first step to change this situation and to raise the general awareness is to perform reliable measurements the results of which will emphasize the significance of the problem. This project presents the results of more than hundred measurements, performed in most types of public utility facilities in Poland. As the most suitable measuring instrument for such a research, personal noise dosimeters were used to collect the data. Each measurement is presented in the form of numerical results including equivalent and peak sound pressure levels and a detailed description considering the type of the sound source, size and furnishing of the room and the subjective sound level evaluation. In the absence of a straight reference point for the interpretation of the data, the limits specified in EU Directive 2003/10/EC were used for comparison. They set the maximum sound level values for workers in relation to their working time length. The analysis of the examined problem leads to the conclusion that during leisure time, people are exposed to noise levels significantly exceeding safe values. As the hearing problems are gradually progressing, most people underplay the problem, ignoring the first symptoms. Therefore, an effort has to be made to specify the noise regulations for public utility facilities. Without any action, in the foreseeable future the majority of Europeans will be dealing with serious hearing damage, which will have a negative impact on the whole societies.

Keywords: hearing protection, noise level limits, noise prevention, noise regulations, public utility facilities

Procedia PDF Downloads 223

Authors: V. Vargas-Alejo, L. E. Montero-Moguel

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Understanding the concept of function has been important in mathematics education for many years. In this study, the models built by a group of five business administration and accounting undergraduate students when carrying out a population growth activity are analyzed. The theoretical framework is the Models and Modeling Perspective. The results show how the students included tables, graphics, and algebraic representations in their models. Using technology was useful to interpret, describe, and predict the situation. The first model, the students built to describe the situation, was linear. After that, they modified and refined their ways of thinking; finally, they created exponential growth. Modeling the activity was useful to deep on mathematical concepts such as covariation, rate of change, and exponential function also to differentiate between linear and exponential growth.

Keywords: covariation reasoning, exponential function, modeling, representations

Procedia PDF Downloads 120

Authors: Mina Dousti

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Like many women worldwide, and especially those living in the Middle East, Iranian women are struggling to have equal rights as men. The Islamic Republic regime, established in 1979, made this path even more difficult for Iranian women. Media and the Islamic Republic's powerful propaganda are the main factors and advertisers in omitting women's social rights and civic activities. Also, the hijab (veil), which became obligatory immediately after the revolution based on the Qur'an and religious Hadiths, was another way of suppressing women. Since the Islamic Republic Revolution and the following Iran-Iraq war (1980-1988), the Iranian female community has been experiencing different social and legal challenges. Aside from the Islamic regime's role in ignoring women, their families have also contributed to this limitation via unreasonable zeals and religious prejudices. Subsequently, all these factors led to pushing Iranian women to the corner and public dormancy. During the eight-year war, many Iranian women directly participated in the war front line. Although they became martyred, the regime intentionally ignored their public presence employing Islamic justifications and Sharia as an excuse. The government did these actions to justify censorship and unfairness toward women.

Keywords: Iranian women, Islamic Republic Regime, hijab, revolution, Iran-Iraq war, Martyr

Procedia PDF Downloads 146

Authors: Zeenath Solih

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The aim of the study is to analyze the factors that influence the decision to pursue a hospitality and tourism program for students of Maldives when pursuing higher education options. This research would further explore the implications and relationship between the universities and students. Quantitative research method will be used to demonstrate the hypothesis and achieve the objectives of this research, a questionnaire consisting of 30 closed questions will be used which will be analyzed based on SPSS18 software to handle and extract the data.10 public school and 3 private schools with secondary education and 3 universities with higher education facilities and a total of 500 students participated in the survey. The findings include selection criteria for decision making for higher studies being the university’s reputation, excellence and quality of educational program, the preference of pursuing further studies from a public over private universities and the academic, cultural and socio demographic factors that influence the students choice of program and university. Finally the study will provide valuable insight to how universities need to market their programs to attract the right students.

Keywords: choice criteria, higher education, hospitality and tourism studies, information sources

Procedia PDF Downloads 269

Authors: Precious Roselyn Obuobi

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Background: In Ghana, water-borne diseases remain a public health concern due to its impact. While marine pollution has been linked to outbreak of diseases especially in communities along the coast, associated risks such as oil spillage, marine debris, erosion, improper waste disposal and management practices persist. Objective: The study seeks to investigate sanitation practices that contribute to marine pollution in Prampram and the prevalence of selected water-borne diseases (diarrhea and typhoid fever). Method: This study used a descriptive cross-sectional design, employing the mix-method (qualitative and quantitative) approach. Twenty-two (22) participants were selected and semistructured questionnaire were administered to them. Additionally, interviews were conducted to collect more information. Further, an observation check-list was used to aid the data collection process. Secondary data comprising information on water-borne diseases in the district was acquired from the district health directorate to determine the prevalence of selected water-borne diseases in the community. Data Analysis: The qualitative data was analyzed using NVIVO® software by adapting the six steps thematic analysis by Braun and Clarke whiles STATA® version 16 was used to analyze the secondary data collected from the district health directorate. A descriptive statistic employed using mean, standard deviation, frequencies and proportions were used to summarize the results. Results: The results showed that open defecation and indiscriminate waste disposal were the main practices contributing to marine pollution in Prampram and its effect on public health. Conclusion: These findings have implications on public health and the environment, thus effort needs to be stepped up in educating the community on best sanitation practices.

Keywords: environment, sanitation, marine pollution, water-borne diseases

Procedia PDF Downloads 76

Authors: Asad Ullah Khalid

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This paper encompasses the application of the concept of political economy of mass media in Pakistan. The media has developed at a massive pace and now is considered as one of the vital parts in having better administration furthermore helps in conveying the issues identified with the government to the public. Albeit Pakistani media has gained much independence after 2003 but there are many social, political and economy factors which influence the content of the media. The study employs triangulation of quantitative and qualitative methods. In terms of methods, content analysis and interview method both are used. The content of Pakistani media is analyzed quantitatively and qualitatively. Moreover, interviews with various journalists are conducted, and their findings are disclosed in this paper. Pakistan's communication landscape is neither well documented nor well understood, leaving its public off guard with regards to reviewing the role and impact of news inflow, correspondence and media in political, economic and social life. It has been found out that on particular issues some media channels have strong affiliations with certain political parties, moreover reporting and coverage have also been affected by the factors like terrorism, state policies(written and verbal), advertising/economic and demographic factors like the composition of the population.

Keywords: political economy, news media, Pakistan, electronic news media, journalism, mass media

Procedia PDF Downloads 331

Authors: S. Gordon

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Dual language immersion is growing fast in language teaching today. This study provides an overview and evaluation of the different models of Dual language immersion programs in US K-12 schools. First, the paper provides a brief current literature review on the theory of Dual Language Immersion (DLI) in Second Language Acquisition (SLA) studies. Second, examples of several types of DLI language teaching models in US K-12 public schools are presented (including 50/50 models, 90/10 models, etc.). Third, we focus on the unique example of DLI education in the state of Utah, a successful, growing program in K-12 schools that includes: French, Chinese, Spanish, and Portuguese. The project investigates the theory and practice particularly of the case of public elementary and secondary school children that study half their school day in the L1 and the other half in the chosen L2, from kindergarten (age 5-6) through high school (age 17-18). Finally, the project takes the observations of Utah French DLI elementary through secondary programs as a case study. To conclude, we look at the principal challenges, pedagogical objectives and outcomes, and important implications for other US states and other countries (such as France currently) that are in the process of developing similar language learning programs.

Keywords: dual language immersion, second language acquisition, language teaching, pedagogy, teaching, French

Procedia PDF Downloads 175

Authors: Natsuda Rattamanee

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Like other countries, Thailand continually experiences strong protests against dam and reservoir proposals, especially large-scale projects. The protestors are constantly worried about the potential significant adverse impacts of the projects on the environment and society. Although project proponents are required by laws to assess the environmental and social impacts of the dam proposals by making environmental impact assessment (EIA) reports and finding mitigation measures before implementing the plans, the outcomes of the assessments often do not lessen the affected people and public’s concerns about the potential negative effects of the projects. One of the main reasons is that Thailand does not have a proper and efficient law to regulate project proponents when determining the scope of environmental impact assessments. Scoping is the crucial second stage of the preparation of an EIA report. The appropriate scope of assessments will allow EIA studies to focus only on the significant effects of the proposed project on particular resources, areas, and communities. It will offer crucial and sufficient information to the decision-makers and the public. The decision to implement the dam and reservoir projects considered based on the assessments with a proper scoping will eventually be more widely accepted by the public and reduce community opposition. The research work seeks to identify flaws in the current requirements of scoping steps under Thai laws and regulations and proposes recommendations to improve the legal scheme. The paper explores the well-established United States laws and relevant rules regulating how lead agencies determine the scope of their environmental impact assessments and some guidelines concerning scoping published by dominant institutions. Policymakers and legislature will find the results of studies helpful in improving the scoping-step requirements of EIA for dam and reservoir projects and reducing the level of anti-dam protests in Thailand.

Keywords: dam and reservoir, EIA, environmental impact assessment, law, scoping, Thailand

Procedia PDF Downloads 88

Authors: Benjamin Mugisha Bugingo

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Healthcare staffhas been considered as asignificant pillar to the health care system. However, the contest of human resources for health in terms of the turnover of health workers in Uganda has been more distinct in the latest years. The objective of the paper, therefore, were to investigate the influence Role Human resource management functions in on employeeperformance of professional health workers in public district hospitals in Kampala. The study objectives were: to establish the effect of performance management function, financialincentives, non-financial incentives, participation, and involvement in the decision-making on the employee performance of professional health workers in public district hospitals in Kampala. The study was devised in the social exchange theory and the equity theory. This study adopted a descriptive research design using quantitative approaches. The study used a cross-sectional research design with a mixed-methods approach. With a population of 402 individuals, the study considered a sample of 252 respondents, including doctors, nurses, midwives, pharmacists, and dentists from 3 district hospitals. The study instruments entailed a questionnaire as a quantitative data collection tool and interviews and focus group discussions as qualitative data gathering tools. To analyze quantitative data, descriptive statistics were used to assess the perceived status of Human resource management functions and the magnitude of intentions to stay, and inferential statistics were used to show the effect of predictors on the outcome variable by plotting a multiple linear regression. Qualitative data were analyzed in themes and reported in narrative and verbatim quotes and were used to complement descriptive findings for a better understanding of the magnitude of the study variables. The findings of this study showed a significant and positive effect of performance management function, financialincentives, non-financial incentives, and participation and involvement in decision-making on employee performance of professional health workers in public district hospitals in Kampala. This study is expected to be a major contributor for the improvement of the health system in the country and other similar settings as it has provided the insights for strategic orientation in the area of human resources for health, especially for enhanced employee performance in relation with the integrated human resource management approach

Keywords: human resource functions, employee performance, employee wellness, profecial workers

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Authors: Wijayanada Rupasinghe, A. H. Dinithi Jayasekara

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In a modern democracy, new media can be used by governments to involve citizens in decision-making, and by civil society to engage people in specific issues. However new media can also be used to broaden political participation by helping citizens to communicate with their representatives and with each other. Arguably this political communication is most important during election campaigns when political parties and candidates seek to mobilize citizens and persuade them to vote for a given party or candidate. The new media must be used by Parliaments, Parliamentarians, governments and political parties as they are highly effective tools to involve and inform citizens in public policymaking and in the formation of governments. But all these groups must develop strategies to deal with a wide array of both positive and negative effects of these rapidly growing media.New media has begun to take precedent over other communication outlets in part because of its heightened accessibility and usability. Using personal website can empower the public in a way that is far faster, cheaper and more pervasive than other forms of communication. They encourage pluralism, reach young people more than other media and encourage greater participation, accountability and transparency. This research discusses the impact politicians’ personal websites has over their overall electability and likability and explores the integration of website is an essential campaign tactic on both the local and national level. This research examined the impact of having personal website have over the way constituents view politicians. This research examined how politicians can use their website in the most effective fashion and incorporate these new media outlets as essential campaign tools and tactics. A mixed-method approach using content analysis. Content analysis selected thirty websites in sri Lankan politicians. Research revealed that politician’s new media usage significantly influenced and enriched the experience an individual has with the public figure.

Keywords: election campaign ministers, new media, parliament, politicians websites

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Authors: Levan Sabauri

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The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

Keywords: audit, auditor, auditors’ ethic code, auditor’s risk, financial statement, objectivity

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Authors: Mozamil Mohamed Ali

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Understanding the relationship between law and democratic governance, this research, titled “The Role of Law in Enhancing Democratic Governance: A Comparative Study of Political Systems in Developing Countries,” focuses on examining the impact of legal frameworks on strengthening democratic practices within developing nations. Democratic governance requires transparency and institutional accountability to meet citizens’ needs, which necessitates legal frameworks that ensure compliance with governance standards. These frameworks hold greater significance in developing countries, where challenges such as corruption, weak public institutions, and socio-political conflicts affect their ability to achieve sustainable democratic governance. In this context, the research explores how laws influence these aspects. The study compares various developing countries that have experienced different levels of success and difficulty in enhancing democratic governance, focusing on the legal frameworks and public policies each country has implemented to improve transparency, accountability, and strengthen the role of public institutions. This comparative analysis aims to reveal the effectiveness of legal systems in supporting democratic governance and to identify the factors that lead to the success or failure of these legal frameworks in different contexts. For example, the study includes cases from countries in Asia, Africa, and Latin America, analyzing the legal and institutional policies and their roles in achieving justice and reducing corruption. It examines the impact of legislation that promotes freedom of the press, human rights, and judicial independence as fundamental elements for transparent and democratic governance. Additionally, the research discusses how anti-corruption policies and laws governing electoral competition contribute to improving government responsiveness to public demands. The hypothesis of the research centers on the idea that developing transparent and fair laws contributes to achieving sustainable democratic governance. The analyses show that applying laws equally and impartially strengthens citizens’ trust in public institutions and encourages political participation. At the same time, the research highlights the importance of local adaptation to global legal frameworks, as it may be necessary to consider local socio-political and economic contexts to ensure the success of these frameworks. In conclusion, this research underscores the importance of legal frameworks as a pivotal factor in the success of democratic governance. It provides recommendations related to enhancing judicial independence, enforcing anti-corruption laws, and improving access to information as essential steps for strengthening democratic governance in developing countries. The findings suggest that laws respected and carefully implemented can form a solid foundation for building more transparent and effective government institutions, contributing to sustainable development and social justice in these nations.

Keywords: impact of legislation, role of institutions in controlling power, community participation, role of the judiciary

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Authors: Asnakew Mulualem Tegegne, Tarun Kumar Lohani, , Abunu Atlabachew Eshete

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Groundwater quality has become deteriorated due to natural and anthropogenic activities. Poor water quality has a potential risk to human health and the environment. Therefore, the study aimed to assess the potential risk of groundwater quality contamination levels and public health risks in the Gunabay watershed. For this task, seventy-eight groundwater samples were collected from thirty-nine locations in the dry and wet seasons during 2022. The ground water contamination index was applied to assess the overall quality of groundwater. Six major driving forces (temperature, population density, soil, land cover, recharge, and geology) and their quantitative impact of each factor on groundwater quality deterioration were demonstrated using Geodetector. The results showed that low groundwater quality was detected in urban and agricultural land. Especially nitrate contamination was highly linked to groundwater quality deterioration and public health risks, and a medium contamination level was observed in the area. This indicates that the inappropriate application of fertilizer on agricultural land and wastewater from urban areas has a great impact on shallow aquifers in the study area. Furthermore, the major influencing factors are ranked as soil type (0.33–0.31)>recharge (0.17–0.15)>temperature (0.13–0.08)>population density (0.1–0.08)>land cover types (0.07– 0.04)>lithology (0.05–0.04). The interaction detector revealed that the interaction between soil ∩ recharge, soil ∩ temperature, and soil ∩ land cover, temperature ∩ recharge is more influential to deteriorate groundwater quality in both seasons. Identification and quantification of the major influencing factors may provide new insight into groundwater resource management.

Keywords: groundwater contamination index, geographical detectors, public health · influencing factors, and water resources management

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Authors: Bessy Thuranira

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Buildings, as they are designed and used, may contribute to serious environmental problems because of excessive consumption of energy and other natural resources. Buildings in the informal settlements particularly, due to their unplanned physical structure and design, have significantly contributed the global energy problematic scenario typified by high-level inefficiencies. Energy used in buildings in Africa is estimated to be the highest of the total national electricity consumption. Over the last decade, assessments of energy consumption and efficiency/inefficiency has focused on formal and modern buildings. This study seeks to go off the beaten path, by focusing on energy use in informal settlements. Operationally, it sought to establish the contribution of informal buildings in the overall energy consumption in the city and the country at large. This study was carried out in Mukuru kwa Reuben informal settlement where there is distinct manifestation of different settlement morphologies within a small locality. The research narrowed down to three villages (Mombasa, Kosovo and Railway villages) within the settlement, that were representative of the different slum housing typologies. Due to the unpredictability nature and informality in slums, this study takes a multi-methodology approach. Detailed energy audits and measurements are carried out to predict total building consumption, and document building design and envelope, typology, materials and occupancy levels. Moreover, the study uses semi-structured interviews and to access energy supply, cost, access and consumption patterns. Observations and photographs are also used to shed more light on these parameters. The study reveals the high energy inefficiencies in slum buildings mainly related to sub-standard equipment and appliances, building design and settlement layout, poor access and utilization/consumption patterns of energy. The impacts of this inefficiency are high economic burden to the poor, high levels of pollution, lack of thermal comfort and emissions to the environment. The study highlights a set of urban planning and building design principles that can be used to retrofit slums into more energy efficient settlements. The study explores principles of responsive settlement layouts/plans and appropriate building designs that use the beneficial elements of nature to achieve natural lighting, natural ventilation, and solar control to create thermally comfortable, energy efficient, and environmentally responsive buildings/settlements. As energy efficiency in informal settlements is a relatively less explored area of efficiency, it requires further research and policy recommendations, for which this paper will set a background.

Keywords: energy efficiency, informal settlements, renewable energy, settlement layout

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Authors: Zahra Karimi

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Money is not the only medium of economic exchanges, but also affects the national identity of citizens and national sovereignty of the government. Hence, money can be used as a tool to strengthen the national and political identity of nations. In other words, the value of the national currency can be affecting citizen’s view to the economic situation of their country and national identity. Government with the maintenance of the value of the national currency must increase the confidence of its citizens into national currency and prevents that "currency substitution phenomenon" occurred and people turn to foreign currencies. Hence, this article intends to explain the zeros elimination from the national currency and study of experience of other countries and discussion history analyzed benefits and harms of zeroes elimination from the national currency, And then to evaluate the effect or lack of effect of removing of zeros from the national currency on inflation answer the question whether it is appropriate and on time to delete three zeros from the Riyal of Iran is or not?

Keywords: zeros elimination from the national currency, value of the national currency, Riyal, inflation, Iran, money, government

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Authors: Shahla Bukhtair

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A paradigm presents a consensus view of a particular or collective community, accepted into by the members of that community, either consciously pronounced or, more likely, simply assumed and not intentionally acknowledged but is articulated. Paradigm shift is based on the behavioral attitude of the community. Change is inexorable. The world is suffering with the innovative creation of globalization. Media boosted this paradigm shift all over the world. Globalization is a vigorous process which impacts differentially on various cultures around the world. The outcome of the globalization is permeates cultural boundaries and in the process results in the spread of Western ideologies and values across the world. The term flourished in 20th century. Globalization is regarded as having substantial impact on such crises through its encouragement of conflicts rather than conciliation; through opportunities of expression, various groups get benefit with it. Identity crisis refers to inflexible mechanism i.e. cultural and political conflicts among polarized groups, which struggle with each other over the definition of a national identity. Violence is not only a kind of physical but it also psychological as well. Due to identity crisis, a person is having an issue of fear, anxiety, and lack of security. Everything has negative and positive aspects. Newspaper columns, magazine articles, films, made-for-TV movies, television special reports, and talk shows are all public arenas where images of political agenda of their own interest are constructed, debated, and reproduced. From these resources, individuals construct their own conceptions of what is normal and acceptable. This bias affects images in the media, and in turn has a negative effect on public development in a society. This paper investigates the relationship between globalization and cultural war, identity crisis and the role of violence. Objectives: - To determine which type of media plays an important role in shaping perceptions and attitudes of public negatively; - To analyze the impact of globalization on identity crisis, violence and global culture (positive and negative).

Keywords: paradigm shift, globalization, identity crisis, cultural war

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Authors: Layal Mansour

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The aim of this paper is to identify whether oil price volatility or geopolitical risks can predict future financial stress periods or economic recessions in Kuwait. We construct the first Financial Stress Index for Kuwait (FSIK) that includes informative vulnerable indicators of the main financial sectors: the banking sector, the equities market, and the foreign exchange market. The study covers the period from 2000 to 2020, so it includes the two recent most devastating world economic crises with oil price fluctuation: the Covid-19 pandemic crisis and Ukraine-Russia War. All data are taken by the central bank of Kuwait, the World Bank, IMF, DataStream, and from Federal Reserve System St Louis. The variables are computed as the percentage growth rate, then standardized and aggregated into one index using the variance equal weights method, the most frequently used in the literature. The graphical FSIK analysis provides detailed information (by dates) to policymakers on how internal financial stability depends on internal policy and events such as government elections or resignation. It also shows how monetary authorities or internal policymakers’ decisions to relieve personal loans or increase/decrease the public budget trigger internal financial instability. The empirical analysis under vector autoregression (VAR) models shows the dynamic causal relationship between the oil price fluctuation and the Kuwaiti economy, which relies heavily on the oil price. Similarly, using vector autoregression (VAR) models to assess the impact of the global geopolitical risks on Kuwaiti financial stability, results reveal whether Kuwait is confronted with or sheltered from geopolitical risks. The Financial Stress Index serves as a guide for macroprudential regulators in order to understand the weakness of the overall Kuwaiti financial market and economy regardless of the Kuwaiti dinar strength and exchange rate stability. It helps policymakers predict future stress periods and, thus, address alternative cushions to confront future possible financial threats.

Keywords: Kuwait, financial stress index, causality test, VAR, oil price, geopolitical risks

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Authors: Isabel Jones

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As adolescence is a formative time, experiences during adolescence often affect the rest of one’s life. Therefore, dating, specifically violence in dating, can have lasting effects on the rest of one’s life. In order to find sources, searches were conducted on PsycINFO, specifically EBSCO, and narrowed down under the criteria that the source contained information about adolescent dating violence rather than adult, and focused on causes, effects, or prevention methods. This literature review examines research regarding the effects and causes of TDV, and then what methods are effective in the prevention of TDV development. This will allow for a clear image of how these prevention methods are effective and why they are important. Effects of TDV extend beyond the physical, including psychological and sexual long-lasting effects. These are caused by a number of concepts, including learned behavior, inhibitory issues/substance abuse, and cultural factors. When both of these are taken into account, preventative measures such as school-based interventions, parental/adult monitoring, and the presence of positive family examples are more clear as to their effectiveness. This literature review may provide further awareness to this public health crisis and give the public a view of how adolescents are affected by TDV on their path from child to adult.

Keywords: adolescence, dating violence, risk factors, predictors, relationship

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Authors: E. J. Cilliers, Z. Goosen

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The impact that urban green spaces have on sustainability and quality of life is phenomenal. This is also true for the local South African environment. However, in reality green spaces in urban environments are decreasing due to growing populations, increasing urbanization and development pressure. This further impacts on the provision of child-friendly spaces, a concept that is already limited in local context. Child-friendly spaces are described as environments in which people (children) feel intimately connected to, influencing the physical, social, emotional, and ecological health of individuals and communities. The benefits of providing such spaces for the youth are well documented in literature. This research therefore aimed to investigate the concept of child-friendly spaces and its applicability to the South African planning context, in order to guide the planning of such spaces for future communities and use. Child-friendly spaces in the urban environment of the city of Durban, was used as local case study, along with two international case studies namely Mullerpier public playground in Rotterdam, the Netherlands, and Kadidjiny Park in Melville, Australia. The aim was to determine how these spaces were planned and developed and to identify tools that were used to accomplish the goal of providing successful child-friendly green spaces within urban areas. The need and significance of planning for such spaces was portrayed within the international case studies. It is confirmed that minimal provision is made for green space planning within the South African context, when there is reflected on the international examples. As a result international examples and disciples of providing child-friendly green spaces should direct planning guidelines within local context. The research concluded that child-friendly green spaces have a positive impact on the urban environment and assist in a child’s development and interaction with the natural environment. Regrettably, the planning of these child-friendly spaces is not given priority within current spatial plans, despite the proven benefits of such.

Keywords: built environment, child-friendly spaces, green spaces, public places, urban area

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Authors: Berhanu Keno Terfa

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Flash floods are among the most dangerous natural disasters that pose a significant threat to human existence. They occur frequently and can cause extensive damage to homes, infrastructure, and ecosystems while also claiming lives. Although flash floods can happen anywhere in the world, their impact is particularly severe in developing countries due to limited financial resources, inadequate drainage systems, substandard housing options, lack of early warning systems, and insufficient preparedness. To address these challenges, a comprehensive study has been undertaken to analyze and map flood inundation using Geographic Information System (GIS) techniques by considering various factors that contribute to flash flood resilience and developing effective mitigation strategies. Key factors considered in the analysis include slope, drainage density, elevation, Curve Number, rainfall patterns, land-use/cover classes, and soil data. These variables were computed using ArcGIS software platforms, and data from the Sentinel-2 satellite image (with a 10-meter resolution) were utilized for land-use/cover classification. Additionally, slope, elevation, and drainage density data were generated from the 12.5-meter resolution of the ALOS Palsar DEM, while other relevant data were obtained from the Ethiopian Meteorological Institute. By integrating and regularizing the collected data through GIS and employing the analytic hierarchy process (AHP) technique, the study successfully delineated flash flood hazard zones (FFHs) and generated a suitable land map for urban agriculture. The FFH model identified four levels of risk in Bishoftu City: very high (2106.4 ha), high (10464.4 ha), moderate (1444.44 ha), and low (0.52 ha), accounting for 15.02%, 74.7%, 10.1%, and 0.004% of the total area, respectively. The results underscore the vulnerability of many residential areas in Bishoftu City, particularly the central areas that have been previously developed. Accurate spatial representation of flood-prone areas and potential agricultural zones is crucial for designing effective flood mitigation and agricultural production plans. The findings of this study emphasize the importance of flood risk mapping in raising public awareness, demonstrating vulnerability, strengthening financial resilience, protecting the environment, and informing policy decisions. Given the susceptibility of Bishoftu City to flash floods, it is recommended that the municipality prioritize urban agriculture adaptation, proper settlement planning, and drainage network design.

Keywords: remote sensing, flush flood hazards, Bishoftu, GIS.

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Authors: Joseph Omeiza Alao

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The wobbly state of waste management and the high level of environmental irresponsibility is a threat to environmental security, which invariably endangered public health, regional groundwater systems and atmospheric condition. The dumping of waste materials in water bodies and gutters and the frequent burning of waste materials heaped at dumpsites as well depict the highest level of environmental indiscipline. These unruly human factors have compelled this study to apply four different techniques for environmental impact assessment and the possible public health risks of poor waste management in Nigeria. The techniques include a geophysical survey (resistivity data acquisition), dispatched questionnaire surveys, physiochemical water analysis and a physical survey of several dumpsites. While the resistivity data indicates high-level dumpsite leachate invading the ground soil down to the water table, the physiochemical water analysis depicts high content of BOD (401 – 711) mg/l, COD (731 – 1312) mg/l, TDS (419 – 1871) mg/l and heavy metals (0.014 – 1.971) mg/l present in the regional groundwater systems, which have altered the chemistry of the regional groundwater. The resistivity data shows that the overburdened soil layer overlaying the regional groundwater systems was very low (4.5 Ωm – 151 Ωm) as against the existing data (180 Ωm – 3500 Ωm). However, the physical surveys and the dispatched questionnaire surveys explore the depth of environmental irresponsibility among the citizen. While the imprints of gross environmental indiscipline may be absolutely irreversible, adequate knowledge of the environmental implications of careless waste disposal. After a critical examination of the current waste management strategies in Nigeria, the study suggests a future direction for environmental security and sustainability. Several influential regional factors, such as geology, climatic conditions, and hydrology, were also discussed.

Keywords: groundwater, environmental indiscipline, waste management, water analysis, leachate plumes, public health

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Authors: Mehak Masood

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This paper aims to design an integrated solid waste management plan for industrial estates taking Sundar Industrial Estate as case model. The issue of solid waste management is on the rise in Pakistan especially in the industrial sector. In this regard, the concept of development and establishment of industrial estates is gaining popularity nowadays. Without proper solid waste management plan it is very difficult to manage day to day affairs of industrial estates. An industrial estate contains clusters of different types of industrial units. It is necessary to identify different types of solid waste streams from each industrial cluster within the estate. In this study, Sundar Industrial Estate was taken as a case model. Primary and secondary data collection, waste assessment, waste segregation and weighing and field surveys were essential elements of the study. Wastes from each industrial process were identified and quantified. Currently 130 industries are in production but after full colonization of industries this number would reach 385. Elaborated process flow diagrams were made to characterize the recyclable and non-recyclables waste. From the study it was calculated that about 12354.1 kg/captia/day of solid waste is being generated in Sundar Industrial Estate. After the full colonization of the industrial estate, the estimated quantity will be 4756328.5 kg/captia/day. Furthermore, solid waste generated from each industrial sector was estimated. Suggestions for collection and transportation are given. Environment friendly solid waste management practices are suggested. If an effective integrated waste management system is developed and implemented it will conserve resources, create jobs, reduce poverty, conserve natural resources, protect the environment, save collection, transportation and disposal costs and extend the life of disposal sites. A major outcome of this study is an integrated solid waste management plan for the Sundar Industrial Estate which requires immediate implementation.

Keywords: integrated solid waste management plan, industrial estates, Sundar Industrial Estate, Pakistan

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