Search results for: private sector engagement

Authors: Rudainah Alkhazam, Özlem Yaşar Uğurlu

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Immigrant entrepreneurship arises from the start of entrepreneurial activity by immigrants in the country they relocate to. The future prosperity and stability of the refugee-hosting countries depends on the mutual social and economic benefits between the residents and the refugees. Syrian refugees and workers in host countries necessitate efforts to assist their residents and refugees in meeting their daily needs, contributing lawfully to local and possibly regional economies through trade, and instilling hope in their future. This study investigates the effects of Syrian refugee entrepreneurs on host communities' business sectors, focusing on Turkey. Specifically, we examine entrepreneurship in general and its role in the country's economy. Because Turkey is the most popular resettlement destination for Syrian refugees, this study will shed light on the challenges of successful migrant entrepreneurship in Turkey and their role in the business sector. The research relies on a mixed-method approach which helps identify recurring themes, favorable results, and conflicting results across methods, allowing us to draw accurate conclusions. The study will adopt a quantitative method in collecting numerical data from Syrian refugees in Turkey. The self-administered survey would be translated into Arabic to ensure that the respondents understood the questions and possible replies. The research will use survey questionnaires to gather the majority of the data. These surveys would have closed-ended questions with nominal ratio and Likert scales. The data will be analyzed using linear regression and the Statistical Package for Social Sciences (SPSS) to ascertain the role of Syrian entrepreneurs in the business sectors of Turkey. The research will use the findings to make future recommendations. Syrian entrepreneurs, among the migrant entrepreneurs, contribute to the labor market, the majority of whom are young people. This research noted the significant participation of Syrian immigrant women in the entrepreneurship sector. The previous experience of Syrians in the field of trade and running their own business plays a vital role in the success of their business in the host countries. The study shows that Syrian entrepreneurs could integrate effectively into the various Turkish business sectors and could rely on themselves, open and manage their projects, and market them in the Turkish market. Syrian entrepreneurs consider that the investment and labor laws, commercial arrangements, and facilities for obtaining financial resources in Turkey need to be more flexible and available to immigrant entrepreneurs.

Keywords: entrepreneurship, immigration, Syrian, Turkey, refugees, investors, socio-economic benefits, unemployment

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Authors: Menelaos N. Katsantonis, Athanasios Manikas, Alexandros Chatzis, Stavros Doropoulos, Anastasios Avramis, Ioannis Mavridis

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Museums enhance their potential by adopting new technologies and techniques to appeal to more visitors and engage them in creative and joyful activities. In this study, the Haptic Cycle is presented, a cycle of museum activities proposed for the development of museum learning approaches with optimized effectiveness and engagement. Haptic Cycle envisages the improvement of the museum’s services by offering a wide range of activities. Haptic Cycle activities make the museum’s exhibitions more approachable by bringing them closer to the visitors. Visitors can interact with the museum’s artifacts and explore them haptically and sonically. Haptic Cycle proposes constructivist learning activities in which visitors actively construct their knowledge by exploring the artifacts, experimenting with them and realizing their importance. Based on the Haptic Cycle, we developed the HapticSOUND system, an innovative virtual reality system that includes an advanced user interface that employs gesture-based technology. HapticSOUND’s interface utilizes the leap motion gesture recognition controller and a 3D-printed traditional Cretan lute, utilized by visitors to perform various activities such as exploring the lute and playing notes and songs.

Keywords: haptic cycle, HapticSOUND, museum learning, gesture-based, leap motion

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Authors: Steven Hidalgo, Patricio Neumann

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The growth of societies has increased the consumption of raw materials and food obtained from nature. This has influenced the services offered by ecosystems to humans, mainly supply and regulation services. One of the indicators used to evaluate these services is Net Primary Productivity (NPP), which is understood as the energy stored in the form of biomass by primary organisms through the process of photosynthesis and respiration. The variation of NPP by defined area produces changes in the properties of terrestrial and aquatic ecosystems, which alter factors such as biodiversity, nutrient cycling, carbon storage and water quality. The analysis of NPP to evaluate variations in ecosystem services includes harvested NPP (understood as provisioning services), which is the raw material from agricultural systems used by humans as a source of energy and food, and the remaining NPP (expressed as a regulating service) or the amount of biomass that remains in ecosystems after the harvesting process, which is mainly related to factors such as biodiversity. Given that agriculture is a fundamental pillar of Chile's integral development, the purpose of this study is to evaluate provisioning and regulating ecosystem services in the agricultural sector, specifically in cereal production, in the communes of the central-southern regions of Chile through a conceptual framework based on the quantification of the fraction of Human Appropriation of Net Primary Productivity (HANPP) and the fraction remaining in the ecosystems (NPP remaining). A total of 161 communes were analyzed in the regions of O'Higgins, Maule, Ñuble, Bio-Bío, La Araucanía and Los Lagos, which are characterized by having the largest areas planted with cereals. It was observed that the region of La Araucanía produces the greatest amount of dry matter, understood as provisioning service, where Victoria is the commune with the highest cereal production in the country. In addition, the maximum value of HANPP was in the O'Higgins region, highlighting the communes of Coltauco, Quinta de Tilcoco, Placilla and Rengo. On the other hand, the communes of Futrono, Pinto, Lago Ranco and Pemuco, whose cereal production was important during the study, had the highest values of remaining NPP as a regulating service. Finally, an inverse correlation was observed between the provisioning and regulating ecosystem services, i.e., the higher the cereal or dry matter production in a defined area, the lower the net primary production remaining in the ecosystems. Based on this study, future research will focus on the evaluation of ecosystem services associated with other crops, such as forestry plantations, whose activity is an important part of the country's productive sector.

Keywords: provisioning services, regulating services, net primary productivity, agriculture

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Authors: Sayed Jamal Ud Din Heravi

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The development of educational institutions has an important role in the progress and advancement of the state, in the stability and security of the state and its exposure, in the flourishing of minds, in devoting the role of science, developing society, and meeting people’s desires and needs. Afghanistan is a Muslim country located in Central Asia on the borders of Pakistan, Iran, Tajikistan, and Uzbekistan, and it also borders China's Xing yang. Unfortunately, these oppressed people have been living in wars that have been going on for four decades, in which educational institutions, schools and institutes have not developed. Rather, the war destroyed the infrastructure of this country, and no city or village remained in it but tasted the bloody wars. Now with the new government, we see that many government educational institutions are closed in this country, even if the state promises that it will open them quickly. As for universities and private institutions, they work in Afghanistan diligently and diligently, and among them, there is sharp competition in the use of professors and taking advantage of the available means for the sake of knowledge. It laid the building blocks for a bright dawn in which it seeks to keep pace with the procession of development and prosperity in the world.

Keywords: Afghanistan, higher education, Herat province, opportunities, challenges

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Authors: Pamela Del Rosario, Elisabetta Palumbo, Marzia Traverso

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The building sector plays an important role in addressing pressing environmental issues such as climate change and resource scarcity. The energy performance of buildings is considerably affected by the external envelope. In fact, a considerable proportion of the building energy demand is due to energy losses through the windows. Nevertheless, according to literature, to pay attention only to the contribution of windows to the building energy performance, i.e., their influence on energy use during building operation, could result in a partial evaluation. Hence, it is important to consider not only the building energy performance but also the environmental performance of windows, and this not only during the operational stage but along its complete life cycle. Life Cycle Assessment (LCA) according to ISO 14040:2006 and ISO 14044:2006+A1:2018 is one of the most adopted and robust methods to evaluate the environmental performance of products throughout their complete life cycle. This life-cycle based approach avoids the shift of environmental impacts of a life cycle stage to another, allowing to allocate them to the stage in which they originated and to adopt measures that optimize the environmental performance of the product. Moreover, the LCA method is widely implemented in the construction sector to assess whole buildings as well as construction products and materials. LCA is regulated by the European Standards EN 15978:2011, at the building level, and EN 15804:2012+A2:2019, at the level of construction products and materials. In this work, the environmental performance of wooden windows was assessed by implementing the LCA method and adopting primary data. More specifically, the emphasis is given to embedded and operational impacts. Furthermore, correlations are made between these environmental impacts and aspects such as type of wood and window transmittance. In the particular case of the operational impacts, special attention is set on the definition of suitable maintenance scenarios that consider the potential climate influence on the environmental impacts. For this purpose, a literature review was conducted, and expert consultation was carried out. The study underlined the variability of the embedded environmental impacts of wooden windows by considering different wood types and transmittance values. The results also highlighted the need to define appropriate maintenance scenarios for precise assessment results. It was found that both the service life and the window maintenance requirements in terms of treatment and its frequency are highly dependent not only on the wood type and its treatment during the manufacturing process but also on the weather conditions of the place where the window is installed. In particular, it became evident that maintenance-related environmental impacts were the highest for climate regions with the lowest temperatures and the greatest amount of precipitation.

Keywords: embedded impacts, environmental performance, life cycle assessment, LCA, maintenance stage, operational impacts, wooden windows

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Authors: Ronald Blough

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Hospitals, clinics, and medical facilities are the core of the Health Services sector providing 24/7 medical care to those in need. Any disruption of these important medical services highlights the vulnerabilities in the medical system. An internal or external event can create a catastrophic incident paralyzing the medical services causing the facility to shift into emergency operations with the possibility of evacuation. The hospital administrator and government officials must decide in a very short amount of time whether to shelter in place or evacuate. This presentation will identify best practice recommendations regarding the hospital evacuation decision and response analyzing previous hospital evacuations to encourage hospitals in the region to review or develop their own emergency evacuation plans.

Keywords: disaster preparedness, hospital evacuation, shelter-in-place, incident containment, health services vulnerability, hospital resources

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Authors: Sadaf Zahra Usman

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Business Incubation has become a pervasive phenomenon in numerous parts of the world and is seen as a tool for creating a startup ecosystem. The reason for greatest barriers to the advancement of business incubation centers is the need for an entrepreneurial ecosystem and underdeveloped financial assistance and angel investor networks for startup firms. Business incubation helps in creating successful startup ventures by providing administrative support services and assistance in creating their ventures. We identify incubators into three categories: University incubation centers (UICs), Private incubators (PICs), and Government incubator centers (GICs) to measure the influence of different types of business incubation practices and their performance by using a survey questionnaire from incubation managers across Pakistan. The analysis is conducted on eight Business incubators. Results suggest that the quality of incubation centers is extremely important in this regard. The research anticipated helping policymakers, government officials, and incubation management to utilize business incubation more effectively to “hatch” innovation-based entrepreneurial development.

Keywords: entrepreneurship, unemployment, startups, economy, business incubation practice

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Authors: A. Hadj Taieb, H. Ennouri

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The current study aimed to investigate the effect that optical illusion garments have on a woman’s self-perception of her own body shape. First, we created different optical illusion garment by using color contrasts. Second, a short survey based on visual perception is addressed to women in order to compare the different optical illusion garments to determine if they met the established 'ideal' body shape. A ‘visual analysis method’ was used to investigate the clothing models with optical illusions. The theories in relation with the optical illusion were used through this method. The effects of the optical illusion of color contrast on body shape in the fashion sector were tried to be revealed.

Keywords: optical illusion, color contrasts, body image perception, self-esteem

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Authors: Zasha Romero

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This poster will detail a family oriented event which introduced individuals with visual impairments and individuals with secondary disabilities to social interaction and helped promote life-long fitness and recreational skills. Purpose: The poster will detail a workshop conducted for individuals with visual impairments, individuals with secondary disabilities and their families. Methods: Families from all over the South Texas were invited through schools and different non-profit organizations and came together for a day full recreational games in an effort to promote life-long fitness, recreational opportunities as well as social interactions. Some of the activities that participants and their families participated in were tennis, dance, swimming, baseball, etc. all activities were developed to engage the learner with visual impairments as well as secondary disabilities. Implications: This workshop was done in collaboration with different non-profit institutions to create awareness and provide opportunities for physical fitness, social interaction, and life-long fitness skills associated with the activities presented. The workshop provided collaboration amongst different entities and novel ideas to create opportunities for a typically underserved population.

Keywords: engagement, awareness, underserved population, inclusion, collaboration

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Authors: Raha Bahreini

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This paper discusses the roll-back of women’s sexual and reproductive rights in the Islamic Republic of Iran, which has come in the wake of a striking shift in the country’s official population policies. Since the late 1980s, Iran has won worldwide praise for its sexual and reproductive health and services, which have contributed to a steady decline in the country’s fertility rate–from 7.0 births per women in 1980 to 5.5 in 1988, 2.8 in 1996 and 1.85 in 2014. This is owed to a significant increase in the voluntary use of modern contraception in both rural and urban areas. In 1976, only 37 per cent of women were using at least one method of contraception; by 2014 this figure had reportedly risen to a high of nearly 79 per cent for married girls and women living in urban areas and 73.78 per cent for those living in rural areas. Such progress may soon be halted. In July 2012, Iran’s Supreme Leader Ayatollah Sayed Ali Khamenei denounced Iran’s family planning policies as an imitation of Western lifestyle. He exhorted the authorities to increase Iran’s population to 150 to 200 million (from around 78.5 million), including by cutting subsidies for contraceptive methods and dismantling the state’s Family and Population Planning Programme. Shortly thereafter, Iran’s Minister of Health and Medical Education announced the scrapping of the budget for the state-funded Family and Population Planning Programme. Iran’s Parliament subsequently introduced two bills; the Comprehensive Population and Exaltation of Family Bill (Bill 315), and the Bill to Increase Fertility Rates and Prevent Population Decline (Bill 446). Bill 446 outlaws voluntary tubectomies, which are believed to be the second most common method of modern contraception in Iran, and blocks access to information about contraception, denying women the opportunity to make informed decisions about the number and spacing of their children. Coupled with the elimination of state funding for Iran’s Family and Population Programme, the move would undoubtedly result in greater numbers of unwanted pregnancies, forcing more women to seek illegal and unsafe abortions. Bill 315 proposes various discriminatory measures in the areas of employment, divorce, and protection from domestic violence in order to promote a culture wherein wifedom and child-bearing is seen as women’s primary duty. The Bill, for example, instructs private and public entities to prioritize, in sequence, men with children, married men without children and married women with children when hiring for certain jobs. It also bans the recruitment of single individuals as family law lawyers, public and private school teachers and members of the academic boards of universities and higher education institutes. The paper discusses the consequences of these initiatives which would, if continued, set the human rights of women and girls in Iran back by decades, leaving them with a future shaped by increased inequality, discrimination, poor health, limited choices and restricted freedoms, in breach of Iran’s international human rights obligations.

Keywords: family planning and reproductive health, gender equality and empowerment of women, human rights, population growth

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Authors: Vahdetti̇n Sariyel, Bi̇rol Dağ

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In this research, growth and development parameters in Konya, a private company in Saanen kids reared in intensive conditions in the province were examined. Average birth weights were 3.42, 2.96, 3.57, 3.23 and 2.77 kg for male, female, single, twins and triplets kids. Average weaning weights (three months of age) were 12.65, 12.09, 12.80, 12.65 and 11.68 kg for male, female, single, twins and triplets kids. Average body weights at seven months of age were 20.55, 18.98, 20.12, 20.12 and 19.05 kg for male, female, single, twins and triplets kids respectively. Considering the gender of the live weight factors birth control and rule in favor of the first en ( P <0.01), the second control finally it disappeared statistically significant ( P> 0.05). Main age and the effect of birth weight in the first month, while significant (P < 0.01); The effect of the second month following the live weight of the kid was not significant.

Keywords: Saanen kids, growth, development, body weight

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Authors: Adine Barett, Jermel Watson, Anteneh Girma, Kacem Thabet

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In information security, secure communication of data across networks has always been a problem at the forefront. Transfer of information across networks is susceptible to being exploited by attackers engaging in malicious activity. In this paper, we leverage steganography and cryptography to create a layered security solution to protect the information being transmitted. The first layer of security leverages crypto- graphic techniques to scramble the information so that it cannot be deciphered even if the steganography-based layer is compromised. The second layer of security relies on steganography to disguise the encrypted in- formation so that it cannot be seen. We consider three cryptographic cipher methods in the cryptography layer, namely, Playfair cipher, Blowfish cipher, and Hills cipher. Then, the encrypted message is passed through the least significant bit (LSB) to the steganography algorithm for further encryption. Both encryption approaches are combined efficiently to help secure information in transit over a network. This multi-layered encryption is a solution that will benefit cloud platforms, social media platforms and networks that regularly transfer private information such as banks and insurance companies.

Keywords: cryptography, steganography, layered security, Cipher, encryption

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Authors: Srna Jenko Miholic, Marta Borovec, Josipa Persun

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The constant expansion of technology has further accelerated the development of media and vice versa. Although its promotion includes all kinds of interesting and positive sides, the poor functioning of the media is still being researched and proven. Young people, as well as children from the earliest age, resort to the media the most, so it is necessary to defend the role of adults as it were parents, teachers, and environment against virtual co-educators such as the media. The research aim of this study was to determine the time consumption of using electronic media by primary school children as well as their involvement in certain physical activities. Furthermore, to determine what is happening when parents restrict their children's access to electronic media and encourage them to participate in alternative contents during their leisure time. Result reveals a higher percentage of parents restrict their children's access to electronic media and then encourage children to socialize with family and friends, spend time outdoors, engage in physical activity, read books or learn something unrelated to school content even though it would not be children's favorite activity. The results highlight the importance of parental control when it comes to children's use of electronic media and the positive effects that parental control has in terms of encouraging children to be useful, socially desirable, physically active, and healthy activities.

Keywords: elementary school, digital media, leisure time, parents, physical engagement

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Authors: Hadiza Kabir Bako, Munir Abba Dandago

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The fright of food-borne diseases as a result of animal health across the globe is creating the need for origin confirmation, safety of food and method of identification of food produce within the supply chain. In this paper, we investigated two commercial and one backyard poultry farm; live poultry, poultry meat and egg. We propose various implementation options for the poultry traceability system with respect to trace and track, and food recall and withdrawal requirements. With the intention that farmers, Investors or Regulatory agencies would find it useful for the Nigerian poultry sector and we highlight the future needs and challenges that lie ahead in the two most significant system of poultry production in Nigeria: the commercial poultry and backyard breeding.

Keywords: farm, food safety, food traceability, poultry

Procedia PDF Downloads 193

Authors: Arniyati Ahmad, Christopher Johnson, Timothy Storer

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Cyber exercises used to assess the preparedness of a community against cyber crises, technology failures and critical information infrastructure (CII) incidents. The cyber exercises also called cyber crisis exercise or cyber drill, involved partnerships or collaboration of public and private agencies from several sectors. This study investigates organisation cyber resilience (OCR) of participation sectors in cyber exercise called X Maya in Malaysia. This study used a principal based cyber resilience survey called C-Suite Executive checklist developed by World Economic Forum in 2012. To ensure suitability of the survey to investigate the OCR, the reliability test was conducted on C-Suite Executive checklist items. The research further investigates the differences of OCR in ten Critical National Infrastructure Information (CNII) sectors participated in the cyber exercise. The One Way ANOVA test result showed a statistically significant difference of OCR among ten CNII sectors participated in the cyber exercise.

Keywords: critical information infrastructure, cyber resilience, organisation cyber resilience, reliability test

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Authors: S. K. Ashiquer Rahman

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Recently, oil has become more influential in almost every economic sector as a key material. As can be seen from the news, when there are some changes in an oil price or OPEC announces a new strategy, its effect spreads to every part of the economy directly and indirectly. That’s a reason why people always observe the oil price and try to forecast the changes of it. The most important factor affecting the price is its supply which is determined by the number of wildcats drilled. Therefore, a study about the number of wellheads and other economic variables may give us some understanding of the mechanism indicated by the amount of oil supplies. In this paper, we will consider a relationship between the number of wellheads and three key factors: the price of the wellhead, domestic output, and GNP constant dollars. We also add trend variables in the models because the consumption of oil varies from time to time. Moreover, this paper will use an econometrics method to estimate parameters in the model, apply some tests to verify the result we acquire, and then conclude the model.

Keywords: price, domestic output, GNP, trend variable, wildcat activity

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Authors: Erin Louise Robinson, Emily Elsa Freeman

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Rough-and-tumble play (RTP) is a physical and competitive type of play that parents engage in with their children. While past research has reported RTP to be the preferred play type for western fathers, the frequency of these interactions in Australian families have not been explored. With parental perceptions of play importance playing a major role in the frequency of activity engagement, the present study investigated how perceptions and parent gender impact on RTP play frequency. By utilising child gender in our approach, we also examined the historical trend of boys receiving more physical play interactions with their parents. Three hundred and seventy-nine respondents completed the study with their 0–10-year-old children. The results indicated that, in line with past research, parents engaged more frequently in RTP with their sons than their daughters. While, both mothers and fathers participated in RTP with their children, fathers perceived RTP to be of greater important to their child’s development than mothers did. Moreover, supporting previous findings, this more positive perception of the play was related to greater frequency of RTP in these father-child dyads. Although RTP literature remains heavily focussed on fathers, the fact that mothers are engaging in these interactions as well, establishes the need to explore maternal influences in future research.

Keywords: parenting, play, child development, family, Australia

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Authors: Rosaline Govender

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This research study is an exploration of the self-directed professional development of teachers who teach in public schools in an era of democracy and educational change in South Africa. Amidst an ever-changing educational system, the teachers in this study position themselves as self-directed teacher-learners where they adopt particular learning practices which enable change within the broader discourses of public schooling. Life-story interviews were used to enter into the private and public spaces of five teachers which offer glimpses of how particular systems shaped their identities, and how the meanings of self-directed teacher-learner shaped their learning practices. Through the Multidimensional framework of analysis and interpretation the teachers’ stories were analysed through three lenses: restorying the field texts - the self through story; the teacher-learner in relation to social contexts, and practices of self-directed learning.This study shows that as teacher-learners learn for change through self-directed learning practices, they develop their agency as transformative intellectuals, which is necessary for the reworking of South African public schools.

Keywords: professional development, professionality, professionalism, self-directed learning

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Authors: Zebider Asire Munyelet, Yibeltal Chanie Manie

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In the modern digital landscape, the increase of social media platforms has become identical to the evolution of online consumer behavior. This study investigates the complicated relationship between social media and the purchasing decisions of online buyers. Through an extensive review of existing literature and empirical research, the aim is to comprehensively analyze the multidimensional impact that social media exerts on the various stages of the online buyer's journey. The investigation encompasses the exploration of how social media platforms serve as influential channels for information dissemination, product discovery, and consumer engagement. Additionally, the study investigates into the psychological aspects underlying the role of social media in shaping buyer preferences, perceptions, and trust in online transactions. The methodologies employed include both quantitative and qualitative analyses, incorporating surveys, interviews, and data analytics to derive meaningful insights. Statistical models are applied to distinguish patterns in online buyer behavior concerning product awareness, brand loyalty, and decision-making processes. The expected outcomes of this research contribute not only to the academic understanding of the dynamic interplay between social media and online buyer behavior but also offer practical implications for marketers, e-commerce platforms, and policymakers.

Keywords: consumer Behavior, social media, online purchasing, online transaction

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Authors: Shigeyuki Haruyama, Ken Kaminishi, Junji Kaneko, Tadayuki Kyoutani, Siti Ruhana Omar, Oke Oktavianty

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This study is used as a definition method to the value and function in manufacturing sector. In concurrence of discussion about present condition of modeling method, until now definition of 1D-CAE is ambiguity and not conceptual. Across all the physics fields, those methods are defined with the formulation of differential algebraic equation which only applied time derivation and simulation. At the same time, we propose semi-acausal modeling concept and differential algebraic equation method as a newly modeling method which the efficiency has been verified through the comparison of numerical analysis result between the semi-acausal modeling calculation and FEM theory calculation.

Keywords: system model, physical models, empirical models, conservation law, differential algebraic equation, object-oriented

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Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.

Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics

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Authors: Keo Mbebe

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The South African Truth and Reconciliation Commission (TRC) is widely regarded as a blueprint for countries seeking to transcend the atrocities of their past and create a new human rights-based administration. The aim of these societies is to establish historical truth. Within the TRC, the aspects of truth-finding and truth-telling were considered to be catalysts for national unity and reconciliation. Truth-seeking, in addition, was mandated in the Promotion of National Unity and Reconciliation Act (TRC Act), which is the legislation behind the TRC. However, there is an incongruency between the conception of truth outlined in the Act, and the conception of truth explained in the Report of the TRC proceedings. The aim of this paper is to delineate these two kinds of “truth” and to critically analyze them. Doing so, it will then be evident in the discussion that there is a need for substantial clarity in the conception of truth used in transitional justice settings based on truth-finding and truth-seeking, and the paper will present ways in which such clarity may be achieved. The paper will begin with a philosophical engagement on the notion of historical truth used by the TRC legislation. Thereafter, the historical background to the political context in which the TRC Act was mandated will be provided. The next section would then be a sketch of the conceptions of historical truth and historical injustice in the Act, as well as its supporting documents. Lastly, it will be argued that the subversion of the TRC’s mandate to promote reconciliation and national unity by bringing to light past human rights violations during apartheid is betrayed by its amorphous conception of historical truth.

Keywords: historical truth, human rights, transitional justice, truth commission

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Authors: O. A. Ajigini, E. N. Mwim

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Cybersecurity is the protection of computers, programs, networks, and data from attack, damage, unauthorised, unintended access, change, or destruction. Organisations collect, process and store their confidential and sensitive information on computers and transmit this data across networks to other computers. Moreover, the advent of internet technologies has led to various cyberattacks resulting in dangerous consequences for organisations. Therefore, with the increase in the volume and sophistication of cyberattacks, there is a need to develop models and make recommendations for the management of cybersecurity threats in organisations. This paper reports on various threats that cause malicious damage to organisations in cyberspace and provides measures on how these threats can be eliminated or reduced. The paper explores various aspects of protection measures against cybersecurity threats such as handling of sensitive data, network security, protection of information assets and cybersecurity awareness. The paper posits a model and recommendations on how to manage cybersecurity threats in organisations effectively. The model and the recommendations can then be utilised by organisations to manage the threats affecting their cyberspace. The paper provides valuable information to assist organisations in managing their cybersecurity threats and hence protect their computers, programs, networks and data in cyberspace. The paper aims to assist organisations to protect their information assets and data from cyberthreats as part of the contributions toward community engagement.

Keywords: confidential information, cyberattacks, cybersecurity, cyberspace, sensitive information

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Authors: Hasibe Berfu Demi̇r, Şakir Esnaf

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In the past decade, extensive improvements have been done in electrical grid infrastructures. It is very important to make plans on supply, demand, transmission, distribution and pricing for the development of the electricity energy sector. Based on this perspective, in this study, Stackelberg game approach is proposed for demand participation management (DRM), which has become an important component in the smart grid to effectively reduce power generation costs and user bills. The purpose of this study is to examine electricity consumption from a dynamic pricing perspective. The results obtained were compared with the current situation and the results were interpreted.

Keywords: lectricity, stackelberg, smart grid, demand response managment, dynamic pricing

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Authors: Jerome Blackman, Pamela Franklin, Volha Roshchanka

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The US coal mining sector accounts for 6% of total US Methane emissions (2021). 60% of US coal mining methane emissions come from active underground mine ventilation systems. Abandoned mines contribute about 13% of methane emissions from coal mining. While there are thousands of abandoned underground coal mines in the US, the Environmental Protection Agency (EPA) estimates that fewer than 100 have sufficient methane resources for viable methane recovery and use projects. Many abandoned mines are in remote areas far from potential energy customers and may be flooded, further complicating methane recovery. Because these mines are no longer active, recovery projects can be simpler to implement.

Keywords: abandoned mines, coal mine methane, coal mining, methane emissions, methane mitigation, recovery and use

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Authors: Dimitrios J. Dimitriou, Maria F. Sartzetaki

Abstract:

Transport infrastructures are high-cost, long-term investments that serve as vital foundations for the operation of a region or nation and are essential to a country’s or business’s economic development and prosperity, by improving well-being and generating jobs and income. The development of appropriate financing options is of key importance in the decision making process in order develop viable transport infrastructures. The development of transport infrastructure has increasingly been shifting toward alternative methods of project financing such as Public Private Partnership (PPPs) and hybrid forms. In this paper, a methodological decision-making framework based on the evaluation of the financial viability of transportation infrastructure for different financial schemes is presented. The framework leads to an assessment of the financial viability which can be achieved by performing various financing scenarios analyses. To illustrate the application of the proposed methodology, a case study of rail transport infrastructure financing scenario analysis in Greece is developed.

Keywords: rail transport infrastructure, financial viability, scenario analysis, rail project feasibility

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Authors: Merey M. Sarsengeldin, Alexandr S. Kolokhmatov, Galiya Seidaliyeva, Alexandr Ozerov, Sanim T. Imatayeva

Abstract:

This series of interdisciplinary studies is an attempt to investigate and develop a scalable model of fair socioeconomic relations on the base of blockchain using positive psychology techniques and Machine Learning algorithms for data analytics. In this particular study, we use hyperinteraction approach and intuition to investigate their influence on 'wisdom of crowds' via created mobile application which was created for the purpose of this research. Along with the public blockchain and private Decentralized Autonomous Organization (DAO) which were elaborated by us on the base of Ethereum blockchain, a model of fair financial relations of members of DAO was developed. We developed a smart contract, so-called, Fair Price Protocol and use it for implementation of model. The data obtained from mobile application was analyzed by ML algorithms. A model was tested on football matches.

Keywords: blockchain, Naïve Bayes algorithm, hyperinteraction, intuition, wisdom of crowd, decentralized autonomous organization

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Authors: Novita Verayanti Manalu, Alvin Salim

Abstract:

Background: Palliative care is caring holistically for patients and families to improve their quality of life. Experts stated that palliative care could be applied not only for terminally ill cases but also for acute illnesses. Therefore, this study wants to find out the level of knowledge about palliative care of the nurses along with the relationship with attitude and performance. Method: This study applies a cross-sectional survey design and allows the respondents to fill two questionnaires to determine the level of knowledge and attitude toward palliative care, while one questionnaire is filled out by the head nurse to evaluate nurses’ performance. The relationship was analyzed by Spearman rho’s correlation in alpha < 0,05 by SPSS. Results: The majority of respondents were females, aged above 25 years old, and married. Most of the nurses are staff nurses and the ratio of education level is not significantly different. The knowledge level is poor, while the attitude and performance are at an adequate level. Knowledge may affect attitude, but it doesn’t happen toward performance. Conclusion: There is a need for increased knowledge about palliative care to improve attitude and work performance. Future researchers might use this finding as a reference to conduct further study in improving knowledge of palliative care.

Keywords: knowledge, attitude, work performance, palliative care

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Authors: Islam Elsayed Hussein Ali, Stefan M. Wagner

Abstract:

Smartphone and tablet computers, as well as other ultra portable devices, have already gained enough critical mass to be considered mainstream devices, being present in the daily lives of millions of higher education students. Many universities throughout the world have already adopted or are planning to adopt mobile technologies in many of their courses as a better way to connect students with the subjects they are studying. These new mobile platforms allow students to access content anywhere/anytime to immerse himself/herself into that content (alone or interacting with teachers or colleagues via web communication forms) and to interact with that content in ways that were not previously possible. This paper plans to provide a thorough overview of the possibilities and consequences of m-learning in higher education environments as a gateway to ubiquitous learning – perhaps the ultimate form of learner engagement, since it allows the student to learn, access and interact with important content in any way or at any time or place he might want so the objective of the study is to examine how the usage of mobile phones for m-learning differs between heavy and light mobile phone users at TU Braunschweig. Heavy mobile phone users are hypothesized to have access to/subscribe to one type of mobile content than light mobile phone users, to have less frequent access to, subscribe to or purchase mobile content within the last year than light mobile phone users, and to pay less money for mobile learning, its content and mobile games than light mobile phone users.

Keywords: mobile learning, technologies, applications, higher education

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Authors: Sanjay Kumar Srivastava, Anu Rani Sharma, Kamna Sachdeva

Abstract:

The aim of the paper is to analyze the characteristics of winter fog in terms of its trend and spatial-temporal variability over Indo-Gangetic plains. The study reveals that during last four and half decades (1971-2015), an alarming increasing trend in fog frequency has been observed during the winter months of December and January over the study area. The frequency of fog has increased by 118.4% during the peak winter months of December and January. It has also been observed that on an average central part of IGP has 66.29% fog days followed by west IGP with 41.94% fog days. Further, Empirical Orthogonal Function (EOF) decomposition and Mann-Kendall variation analysis are used to analyze the spatial and temporal patterns of winter fog. The findings have significant implications for the further research of fog over IGP and formulate robust strategies to adapt the fog variability and mitigate its effects. The decision by Delhi Government to implement odd-even scheme to restrict the use of private vehicles in order to reduce pollution and improve quality of air may result in increasing the alarming increasing trend of fog over Delhi and its surrounding areas regions of IGP.

Keywords: fog, climatology, spatial variability, temporal variability

Procedia PDF Downloads 347