Search results for: annual reports

Authors: Michal Krčál

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Since their introduction in 1990’s, Enterprise Information Portals (EIPs) were investigated from different perspectives (e.g. project management, technology acceptance, IS success). However, no systematic literature review was produced to systematize both the research efforts and the technology itself. This paper reports first results of an extent systematic literature review study focused on research of EIPs and its categorization, specifically it reports a conceptual model of EIP features. The previous attempt to categorize EIP features was published in 2002. For the purpose of the literature review, content of 89 articles was analyzed in order to identify and categorize features of EIPs. The methodology of the literature review was as follows. Firstly, search queries in major indexing databases (Web of Science and SCOPUS) were used. The results of queries were analyzed according to their usability for the goal of the study. Then, full-texts were coded in Atlas.ti according to previously established coding scheme. The codes were categorized and the conceptual model of EIP features was created.

Keywords: enterprise information portal, content analysis, features, systematic literature review

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Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati

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Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.

Keywords: audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise

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Authors: Ana Fonseca, Stefany Villacis

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In this paper, the influence of several scenarios on a model of solar assisted mashing process in a brewery, while applying the model to different locations and therefore changing the environmental conditions, was analyzed. Assorted beer producer locations in different countries around the globe with contrasting climatic zones such as Guayaquil (Ecuador), Bangkok (Thailand), Mumbai (India), Veracruz (Mexico) and Brisbane (Australia) were evaluated and compared with a base case study Oldenburg (Germany), and results were drawn. The evaluation was restricted to the results obtained using TRNSYS 16 as simulating tool. On the base case, an annual Solar Fraction (SF) of 0.50 was encountered, results showed highly affection when modifying the pump control of the primary circuit and when increasing the area of collectors. A sensitivity analysis of the system for the selected locations was performed, resulting in Guayaquil the highest annual SF with a ratio of 2.5 times the expected value as compared with the base case. In contrast, Brisbane presented the lowest ratio, resulting in half of the expected one due to its lower irradiance. In conclusion, cities in Sunbelt countries have the technical potential to apply solar heat for their low-temperature industrial processes, in this case implementing a green brewery in Guayaquil.

Keywords: evacuated tubular solar collector, irradiance, mashing process, solar fraction, solar thermal

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Authors: Xuri Tang, Ting Pan

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Metaphor institutionalization refers to the propagation of a metaphor that leads to its acceptance in speech community as a norm of the language. Such knowledge is important to both theoretical studies of metaphor and practical disciplines such as lexicography and language generation. This paper reports an empirical study of metaphor institutionalization of 14 Chinese metaphors. It first explores the pattern of metaphor institutionalization by fitting the logistic function (or S-shaped curve) to time series data of conventionality of the metaphors that are automatically obtained from a large-scale diachronic Chinese corpus. Then it reports a questionnaire-based survey on the propagation scale of each metaphor, which is measured by the average number of subjects that can easily understand the metaphorical expressions. The study provides two pieces of evidence supporting the hypothesis that metaphor institutionalization is a phrase transition: (1) the pattern of metaphor institutionalization is an S-shaped curve and (2) institutionalized metaphors generally do not propagate to the whole community but remain in equilibrium state. This conclusion helps distinguish metaphor institutionalization from topicalization and other types of semantic change.

Keywords: metaphor institutionalization, phase transition, propagation scale, s-shaped curve

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Authors: Emma E. Hellawell, Susan J. Hughes

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BBrownfield sites are currently being redeveloped for residential use. Information on soil contamination on these former industrial sites is collected as part of the planning process by the local government. This research project analyses this untapped resource of environmental data, using site investigation data submitted to a local Borough Council, in Surrey, UK. Over 150 site investigation reports were collected and interrogated to extract relevant information. This study involved three phases. Phase 1 was the development of a database for soil contamination information from local government reports. This database contained information on the source, history, and quality of the data together with the chemical information on the soil that was sampled. Phase 2 involved obtaining site investigation reports for development within the study area and extracting the required information for the database. Phase 3 was the data analysis and interpretation of key contaminants to evaluate typical levels of contaminants, their distribution within the study area, and relating these results to current guideline levels of risk for future site users. Preliminary results for a pilot study using a sample of the dataset have been obtained. This pilot study showed there is some inconsistency in the quality of the reports and measured data, and careful interpretation of the data is required. Analysis of the information has found high levels of lead in shallow soil samples, with mean and median levels exceeding the current guidance for residential use. The data also showed elevated (but below guidance) levels of potentially carcinogenic polyaromatic hydrocarbons. Of particular concern from the data was the high detection rate for asbestos fibers. These were found at low concentrations in 25% of the soil samples tested (however, the sample set was small). Contamination levels of the remaining chemicals tested were all below the guidance level for residential site use. These preliminary pilot study results will be expanded, and results for the whole local government area will be presented at the conference. The pilot study has demonstrated the potential for this extensive dataset to provide greater information on local contamination levels. This can help inform regulators and developers and lead to more targeted site investigations, improving risk assessments, and brownfield development.

Keywords: Brownfield development, contaminated land, local government planning data, site investigation

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Authors: Mefleh Hamideen

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In this investigation, the activity concentrations of ²²⁶Ra, ²³²Th, and ⁴⁰K, of some ceramic tile materials used in the local market of Jordan for interior decoration were determined by making use of High Purity Germanium (HPGe) detector. Twenty samples of the different countries of origin and sizes used in Jordan were analyzed. The concentration values of the last-mentioned radionuclides ranged from 30 Bq.kg⁻¹ (Sample from Jordan) to 98 Bq.kg⁻¹ (Sample from China) for ²²⁶Ra, 31 Bq.kg⁻¹ (Sample from Italy) to 98 Bq.kg⁻¹ (Sample from China) for ²³²Th, and 129 Bq.kg⁻¹ (Sample from Spain) to 679 Bq.kg⁻¹ (Sample from Italy) for ⁴⁰K. Based on the calculated activity concentrations, some radiological parameters have been calculated to test the radiation hazards in the ceramic tiles. In this work, the following parameters: Total absorbed dose rate (DR), Annual effective dose rate (HR), Radium equivalent activity (Raeq), Radon emanation coefficient F (%) and Radon mass exhalation rate (Em) were calculated for all ceramic tiles and listed in the body of the work. Fortunately, the average calculated values of all parameters are less than the recommended values for each parameter. Consequently, almost all the examined ceramic materials appear to have low radon emanation coefficients. As a result of that investigation, no problems on people can appear by using those ceramic tiles in Jordan.

Keywords: radon emanation coefficient, radon mass exhalation rate, total annual effective dose, radon level

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Authors: István Fekete, Imre Berki, Áron Béni, Katalin Juhos, Marianna Makádi, Zsolt Kotroczó

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The average annual precipitation significantly influences the moisture content of the soils and, through this, the decomposition of the organic substances in the soils, the leaching of nutrients from the soils, and the pH of the soils. Climate change, together with the lengthening of the vegetation period and the increasing CO₂ level, can increase the amount of biomass that is formed. Degradation processes, which accelerate as the temperature increases and slow down due to the drying climate, and the change in the degree of leaching can cancel out or strengthen each other's effects. In the course of our research, we looked for oak forests with climate-zonal soils where the geological, geographical and ecological background conditions are as similar as possible, apart from the different annual precipitation averages and the differences that can arise from them. We examined 5 dry and 5 humid Hungarian oak soils. Climate change affects the soils of drier and wetter forests differently. The aim of our research was to compare the content of carbon, nitrogen and some other nutrients, as well as the pH of the soils of humid and dry forests. Showing the effects of the drier climate on the tested soil parameters. In the case of the examined forest soils, we found a significant difference between the soils of dry and humid forests: in the case of the annual average precipitation values (p≥ 0.0001, for dry forest soils: 564±5.2 mm; for humid forest soils: 716±3.8 mm) for pH (p= 0.0004, for dry forest soils: 5.49±0.16; for wet forest soils: 5.36±0.21); for C content (p= 0.0054, for dry forest soils: 6.92%±0.59; for humid forest soils 3.09%±0.24), for N content (p= 0.0022, dry forest in the case of soils: 0.44%±0.047; in the case of humid forest soils: 0.23%±0.013), for the K content (p=0.0017, in the case of dry forest soils: 5684±732 (mg/kg); in the case of humid forest soils 2169±196 (mg/kg)), for the Ca content (p= 0.0096, for dry forest soils: 8207±2118 (mg/kg); for wet forest soils 957±320 (mg/kg)). No significant difference was found in the case of Mg. In a wetter environment, especially if the moisture content of the soil is also optimal for the decomposing organisms during the growing season, the decomposition of organic residues accelerates, and the processes of leaching from the soil are also intensified. The different intensity of the leaching processes is also well reflected in the quantitative differences of Ca and K, and in connection with these, it is also reflected in the difference in pH values. The differences in the C and N content can be explained by differences in the intensity of the decomposition processes. In addition to warming, drying is expected in a significant part of Hungary due to climate change. Thus, the comparison of the soils of dry and humid forests allows us to predict the subsequent changes in the case of the examined parameters.

Keywords: soil nutrients, precipitation difference, climate change, organic matter decomposition, leaching

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Authors: Mohammad Borhani, Ahmad Jamshidzaei, Mehdi Koohsari

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The study of climate has captivated human interest throughout history. In response to this fascination, individuals historically organized their daily activities in alignment with prevailing climatic conditions and seasonal variations. Understanding the elements and specific climatic parameters of each region, such as precipitation, which directly impacts human life, is essential because, in recent years, there has been a significant increase in heavy rainfall in various parts of the world attributed to the effects of climate change. Climate prediction models suggest a future scenario characterized by an increase in severe precipitation events and related floods on a global scale. This is a result of human-induced greenhouse gas emissions causing changes in the natural precipitation patterns. The Intergovernmental Panel on Climate Change reported global warming in 2001. The average global temperature has shown an increasing trend since 1861. In the 20th century, this increase has been between (0/2 ± 0/6) °C. The present study focused on examining the trend of monthly, seasonal, and annual precipitation in Sistan and Baluchestan provinces. The study employed data obtained from 13 precipitation measurement stations managed by the Iran Water Resources Management Company, encompassing daily precipitation records spanning the period from 1997 to 2016. The results indicated that the total monthly precipitation at the studied stations in Sistan and Baluchestan province follows a sinusoidal trend. The highest intense precipitation was observed in January, February, and March, while the lowest occurred in September, October, and then November. The investigation of the trend of seasonal precipitation in this province showed that precipitation follows an upward trend in the autumn season, reaching its peak in winter, and then shows a decreasing trend in spring and summer. Also, the examination of average precipitation indicated that the highest yearly precipitation occurred in 1997 and then in 2004, while the lowest annual precipitation took place between 1999 and 2001. The analysis of the annual precipitation trend demonstrates a decrease in precipitation from 1997 to 2016 in Sistan and Baluchestan province.

Keywords: climate change, extreme precipitation, greenhouse gas, trend analysis

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Authors: Masao Nakagawa, Toshiki Hirogaki, Eiichi Aoyama, Mohamed Ali Ben Abbes

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A planetary gear set is widely used in hybrid vehicles as the power distribution system or in electric vehicles as the high reduction system, but due to its complexity with planet gears, its dynamic characteristic is not fully understood. There are many reports on two-axes driving or displacement of the planet gears under these conditions, but only few reports deal with three-axes driving. A three-axes driving condition is tested using three-axes torque measurement and focuses on the dynamic characteristic around the planet gears in this report. From experimental result, it was confirmed that the transition forces around the planet gears were balanced and the torques were also balanced around the instantaneous rotation center. The meshing frequency under these conditions was revealed to be the harmonics of two meshing frequencies; meshing frequency of the ring gear and that of the planet gears. The input power of the ring gear is distributed to the carrier and the sun gear in the dynamic sequential change of three fixed conditions; planet, star and solar modes.

Keywords: dynamic characteristic, gear, planetary gear set, torque measuring

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Authors: Rabindra K. Panda, Gurjeet Singh

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The major objective of this study was to analyze the trend and variability of rainfall in the middle Mahandi river basin located in eastern India. The trend of variation of extreme rainfall events has predominant effect on agricultural water management and extreme hydrological events such as floods and droughts. Mahanadi river basin is one of the major river basins of India having an area of 1,41,589 km² and divided into three regions: Upper, middle and delta region. The middle region of Mahanadi river basin has an area of 48,700 km² and it is mostly dominated by agricultural land, where agriculture is mostly rainfed. The study region has five Agro-climatic zones namely: East and South Eastern Coastal Plain, North Eastern Ghat, Western Undulating Zone, Western Central Table Land and Mid Central Table Land, which were numbered as zones 1 to 5 respectively for convenience in reporting. In the present study, analysis of variability and trends of annual, seasonal, and monthly rainfall was carried out, using the daily rainfall data collected from the Indian Meteorological Department (IMD) for 35 years (1979-2013) for the 5 agro-climatic zones. The long term variability of rainfall was investigated by evaluating the mean, standard deviation and coefficient of variation. The long term trend of rainfall was analyzed using the Mann-Kendall test on monthly, seasonal and annual time scales. It was found that there is a decreasing trend in the rainfall during the winter and pre monsoon seasons for zones 2, 3 and 4; whereas in the monsoon (rainy) season there is an increasing trend for zones 1, 4 and 5 with a level of significance ranging between 90-95%. On the other hand, the mean annual rainfall has an increasing trend at 99% significance level. The estimated seasonality index showed that the rainfall distribution is asymmetric and distributed over 3-4 months period. The study will help to understand the spatio-temporal variation of rainfall and to determine the correlation between the current rainfall trend and climate change scenario of the study region for multifarious use.

Keywords: Eastern India, long-term variability and trends, Mann-Kendall test, seasonality index, spatio-temporal variation

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Authors: Leigha C. Crout

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This paper will investigate the categorical disregard of the People’s Republic of China (PRC) in establishing and maintaining a baseline standard of civil guarantees for economic migrant women and their dependents. In light of the relative forward strides in terms of policy facilitating the ascension of female workers in China, this oft-invisible subgroup of women remains neglected from the modern-day “iron rice bowl” of the self-identified communist state. This study is being undertaken to rectify the absence of data on this subject and provide a baseline for future studies on the matter, as the human rights of migrants has become an established facet of transnational dialogue and debate. The basic methodology of this research will consist of the evaluation of China’s compliance with its own national guidelines, and the eight international human rights law treaties it has ratified. Data will be extracted and cross-checked from a number of relevant sources to monitor the extent of compliance, including but by no means limited to the United Nations Human Rights Council (UNHRC) Universal Periodic Review (UPR) reports and responses, submissions and responses of international human rights treaty bodies, local and international nongovernmental organizations (NGOs) and their annual reports, and articles and commentaries authored by specialists on the modern state and implementation of Chinese law. Together, these data will illuminate the vast network of compliance that has forced many migrant women to work within situations of extreme economic precarity. The structure will proceed as follows: first, an outline of the current status of migrant workers and the enforcement of stipulated protections will be provided; next, the analysis of the oft-debated regulations directing and the outline of mandatory services guaranteed to external and internal migrants; and finally, a conclusion incorporating various recommendations to improve transparency and gradually decrease the amount of migrant work turned forced labor that typifies the economic migrant experience, especially in the case of women. The internal and international migrant workers in China are bound by different and uncomplimentary systems. The first, which governs Chinese citizens moving to different regions or provinces to find more sustainable employment (internal migrants), is called the hukou (or huji) residency system. This law enforces strict regulation of the movement of peoples, while ensuring that residents of urban areas receive preferential benefits to those received by their so-called “agricultural” resident counterparts. Given the overwhelming presence of the Communist Party of China throughout the vast state, the management of internal migrants and the disregard for foreign domestic workers is, at minimum, a surprising oversight. This paper endeavors to provide a much-needed foundation for future commentary and discussion on the treatment of female migrant workers and their families in the People’s Republic of China.

Keywords: female migrant worker’s rights, the People’s Republic of China, forced labor, Hukou residency system

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Authors: Ben Kwame Agyei-Mensah

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This study investigated the influence of firm-specific characteristics which include proportion of Non-Executive Directors, ownership concentration, firm size, profitability, debt equity ratio, liquidity and leverage on the extent and quality of financial ratios disclosed by firms listed on the Ghana Stock Exchange. The research was conducted through detailed analysis of the 2012 financial statements of the listed firms. Descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis which forms the main data analysis. The results of the extent of financial ratio disclosure level, mean of 62.78%, indicate that most of the firms listed on the Ghana Stock Exchange did not overwhelmingly disclose such ratios in their annual reports. The results of the low quality of financial ratio disclosure mean of 6.64% indicate that the disclosures failed woefully to meet the International Accounting Standards Board's qualitative characteristics of relevance, reliability, comparability and understandability. The results of the multiple regression analysis show that leverage (gearing ratio) and return on investment (dividend per share) are associated on a statistically significant level as far as the extent of financial ratio disclosure is concerned. Board ownership concentration and proportion of (independent) non-executive directors, on the other hand were found to be statistically associated with the quality of financial ratio disclosed. There is a significant negative relationship between ownership concentration and the quality of financial ratio disclosure. This means that under a higher level of ownership concentration less quality financial ratios are disclosed. The findings also show that there is a significant positive relationship between board composition (proportion of non-executive directors) and the quality of financial ratio disclosure.

Keywords: voluntary disclosure, firm-specific characteristics, financial reporting, financial ratio disclosure, Ghana stock exchange

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Authors: Ezra N. S. Lockhart

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The number of children diagnosed with autism spectrum disorder (ASD) has increased approximately 173% during the last decade making ASD the fastest growing developmental disability in the United States. This rise in prevalence rates indeed has an effect on schools. ASD is overwhelmingly the most reported primary special education eligibility category for students accessing special education, at a national average of 61.3%. ASD is regarded as an urgent public health concern at an estimated annual per capita cost of $3.2 million. Furthermore, considering that ASD is a lifelong disorder estimated lifetime per capita cost reach $35 billion. The resources available to special education programs are insufficient to meet the educational needs of the 6.4 million students receiving special educational services. This is especially true given that there has been and continues to be a chronic shortage of fully certified special education teachers for decades. Reports indicate that 81.1% of students with special needs spend 40% or more in general education classrooms. Regardless of whether support is implemented in the special education or general education classroom the resource demand is obvious. Schools are actively seeking to implement low-cost alternatives and budget saving measures in response to this demand. In public school settings, programs such as Applied Behavior Analysis are challenging to implement and fund at $40,000 per student per year. As an alternative, computer-based interventions are inexpensive, less time-consuming to implement, and require minimal teacher or paraprofessional training to administer. Affordability, pricing schemes, availability, and compatibility of computer-based interventions that support social and emotional skill development in individuals with ASD are discussed.

Keywords: affordability, autism spectrum disorder, computer-based intervention, emotional skills, social skills

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Authors: Eldah Ephraim Buba

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This paper evaluated the quality of tourism education in Nigeria higher education. The problem of poor quality of tourism education in Nigeria’s higher institutions prompted the study. Archival research was used with evaluation reports as secondary data, twenty evaluation reports for different polytechnics from the National board for technical education (NBTE) from 1995-2012 were assessed. The evidence from the documents shows that the quality of teaching and evaluation is fair. The programmes resources are fairly good, and most of the teachers do not have a postgraduate qualification in tourism related courses. It is therefore recommended that the institutions running tourism programmes in Nigeria need to introduce self -assessment of programmes and not rely on the NBTE accreditation which comes up in three years. Also there is need for a staff development policy that will encourage Tourism educators to further their education; The Tertiary Educational Trust Fund (TETFUND) should focus on developing staff of tourism education because it is an area of study in Nigeria that lacks qualified personnel. With the way higher institution in Nigeria are finding interest in tourism programmes, having good quality programmes will not only produce better professionals but it will help in offering better services in the industry and maximizing the impacts of the business.

Keywords: education, evaluation, tourism quality, self-assessment

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Authors: Shabnum Shaheen, Nida Haroon, Farah Khan, Sumera Javad, Mehreen Jalal, Samina Sarwar

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Coffee Senna is pharmaceutically very important and used for multiple health disorders such as gastric pains, indigestion, snakebites, asthma and fever, tuberculosis and menstrual problems. However, its immense medicinal value and great demand lead to adulteration issue which could be injurious for users. Some times its adulterant Seena weed (Senna occidentalis L.) is used as its substitute which definitely not as effective as Coffee Senna. Hence, the present study was undertaken to provide some tools for systematic and pharmaceutical authentication of a shrubby plant Coffee Senna (Cassia occidentalis Linn.). These parameters included macro and micro morphological characters, anatomical and palynomorph characterization, solubility, fluorescence and phytochemical analysis. By the application of these parameters acquired results revealed that, these two plants are distinct from each other. The Coffee Seena was found to be an annual shrub with trilobed pollen, diacytic, paracytic and anisocytic stomata whereas the Seena weed stands out as an annual or perennial herb with spheroidal and circular pollen and paracytic type of stomata. The powdered drug of Coffee seena is dark grayish green whereas the powdered drug of Seena weed is light green in color. These findings are constructive in authentic identification of these plants.

Keywords: coffee senna, Senna weed, taxonomic evaluation, pharmaceutical markers

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Authors: Young-Taeg Kim, Gwang Ho Seo, Hyungju Oh, Ho Kyung Ha, Kuk Jin Kim

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Kim et al., hypothesized an increase in volume transport in the Korea Strait based on the concurrent increase in water temperature and mean sea level observed by the Korea Hydrographic and Oceanographic Agency (KHOA) in the vicinity of the Korea Strait from 2000 to 2009. Since then, to our best knowledge, no definitive studies have been reported on the increase in volume transport through the Korea Strait, but the observed water temperature (2000-2021) and sea level (1989-2021) in the Korea Strait and East Sea have been found to be increasing. In particular, the rapid increase rate in the mean sea level rise (2.55~3.53 mm/y) in these areas cannot be explained by only steric effect due to the increased water temperature. It is more reasonable interpretation that the sea level rise is due to an increase in the volume transport of warm and salty currents. If the increase in the volume transport is explained by the geostrophic equation without considering the sea level rise in the Korea Strait, the current velocity should increase. However, up to now, there are no reports of an increase in current velocity from direct observations using ADCP (e.g., observations of Camellia) or from various numerical models. Therefore, the increase in volume transport cannot be explained by the geostrophic equation. Another possible explanation for the increase in the volume transport is the effect of wind. Although Korea is dominated by monsoon, it is affected by winds according to El Niño and La Niña, which have a cycle of about 3 to 4 years. During El Niño (La Niña), northerly winds (southerly winds) prevail in Korea. Consequently, it is inferred that the transported volume in the Korea Strait slowly increases interannually. However, in this study, it was difficult to find a clear correlation between annually-averaged mean sea level and El Niño (or La Niña) during 1989-2021. This is probably due to the interactions of the PDO (Pacific Decadal Oscillation) and AO (Arctic Oscillation) along with the ENSO (El niño-Southern Oscillation). However, it is clear that the interannual variability of winds is affecting the volume transport in the Korean Strait. On the other hand, the effect of global sea level rise on the volume transport in the Korea Strait is small compared to the interannual variability of the volume transport, but it seems to play a constant role.

Keywords: mean sea level, volume transport, El nino, La nina

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Authors: José M. Brotons, Manuel E. Sansalvador

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The relationship between Corporate Social Responsibility (CSR) and financial performance (FP) is a subject of great interest that has not yet been resolved. In this work, we have developed a new and original tool to measure this relation. The tool quantifies the value contributed to companies that are committed to CSR. The theoretical model used is the fuzzy discounted cash flow method. Two assumptions have been considered, the first, the company has implemented the IQNet SR10 certification, and the second, the company has not implemented that certification. For the first one, the growth rate used for the time horizon is the rate maintained by the company after obtaining the IQNet SR10 certificate. For the second one, both, the growth rates company prior to the implementation of the certification, and the evolution of the sector will be taken into account. By using triangular fuzzy numbers, it is possible to deal adequately with each company’s forecasts as well as the information corresponding to the sector. Once the annual growth rate of the sales is obtained, the profit and loss accounts are generated from the annual estimate sales. For the remaining elements of this account, their regression with the nets sales has been considered. The difference between these two valuations, made in a fuzzy environment, allows obtaining the value of the IQNet SR10 certification. Although this study presents an innovative methodology to quantify the relation between CSR and FP, the authors are aware that only one company has been analyzed. This is precisely the main limitation of this study which in turn opens up an interesting line for future research: to broaden the sample of companies.

Keywords: corporate social responsibility, case study, financial performance, company valuation

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Authors: Anisul Islam

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The U.S. has a very strong trade relationship with China but with a large and persistent trade deficit. Some has argued that the undervalued Chinese Yuan is to be blamed for the persistent trade deficit. The empirical results are mixed at best. This paper empirically estimates the U.S. export function along with the U.S. import function with its trade with China with the purpose of testing for the existence of the Marshall-Lerner (ML) condition as well for the possible existence of the J-curve hypothesis. Annual export and import data will be utilized for as long as the time series data exists. The export and import functions will be estimated using advanced econometric techniques, along with appropriate diagnostic tests performed to examine the validity and reliability of the estimated results. The annual time-series data covers from 1975 to 2022 with a sample size of 48 years, the longest period ever utilized before in any previous study. The data is collected from several sources, such as the World Bank’s World Development Indicators, IMF Financial Statistics, IMF Direction of Trade Statistics, and several other sources. The paper is expected to shed important light on the ongoing debate regarding the persistent U.S. trade deficit with China and the policies that may be useful to reduce such deficits over time. As such, the paper will be of great interest for the academics, researchers, think tanks, global organizations, and policy makers in both China and the U.S.

Keywords: exports, imports, marshall-lerner condition, j-curve hypothesis, united states, china

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Authors: Antonio Piga

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This study explores the correlation between Systemic Functional Linguistics (SFL) and Critical Discourse Analysis (CDA) as tools for analysing the evolution of rhetoric in the communicative strategies adopted in a company’s Reports on social and environmental responsibility. In more specific terms, transitivity and ergativity- concepts from Systemic Functional Linguistics (SFL) - through the lenses of CDA, are employed as a theoretical means for the analysis of a longitudinal study in the communicative strategies employed by Saras SpA pre- and during the Covid-19 pandemic crisis. Saras is an Italian joint-stock company operating in oil refining and power generation. The qualitative and quantitative linguistic analysis carried out through the use of Sketch Engine software aims to identify and explain how rhetoric - and ideology - is constructed and presented through language use in Saras SpA Sustainability Reports. Specific focus is given to communication strategies to local and global communities and stakeholders in the years immediately before and during the Covid-19 pandemic. The rationale behind the study lies in the fact that 2020 and 2021 have been among the most difficult years since the end of World War II. Lives were abruptly turned upside down by the pandemic, which had grave negative effects on people’s health and on the economy. The result has been a threefold crisis involving health, the economy and social tension, with the refining sector being one of the hardest hit, since the oil refining industry was one of the most affected industries due to the general reduction in mobility and oil consumption brought about by the virus-fighting measures. Emphasis is placed on the construction of rhetorical strategies pre- and during the pandemic crisis using the representational process of transitivity and ergativity (SFL), thus revealing the close relationship between the use language in terms of Social Actors and semantic roles of syntactic transformation on the one hand, and ideological assumptions on the other. The results show that linguistic decisions regarding transitivity and ergativity choices play a crucial role in how effective writing achieves its rhetorical objectives in terms of spreading and maintaining dominant and implicit ideologies and underlying persuasive actions, and that some ideological motivation is perpetuated – if not actually overtly or subtly strengthened - in social-environmental Reports issued in the midst of the Covid-19 pandemic crisis.

Keywords: systemic functional linguistics, sustainability, critical discourse analysis, transitivity, ergativity

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Authors: Julie A. LaRose

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Native American youth, ages 10-24, have the highest rate of suicide in the United States. The hopelessness experienced by the native American youth is linked to psychosocial reasons more than biological or intrapsychic reasons. Two significant social determinants of health that diminish their hope include historical trauma and cultural loss. Intergenerational grief is caused by historical trauma from hundreds of years of colonization, broken treaties, and forced migration, leading to land, resources, and sovereignty loss. Forced acculturation through boarding schools that native children were required to attend led to the loss of traditions and culture. The result is hopelessness. This paper reviewed peer-reviewed research literature, government reports, non-government organizations reports, and video and written publications by Native Americans. Building hope through healing historical trauma and embracing cultural traditions may reduce suicide rates among Native American youth.

Keywords: culture loss, historical trauma, Native American, suicide, suicide rates

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Authors: Ali M. Subyani

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The increase in the greenhouse gas emission has had a severe impact on global climate change and is bound to affect the weather patterns worldwide. This climate change impacts are among the future significant effects on any society. Rainfall levels are drastically increasing with flash floods in some places and long periods of droughts in others, especially in arid regions. These extreme events are causes of interactions concerning environmental, socio-economic and cultural life and their implementation. This paper presents the detailed features of dry and wet spell durations and rainfall intensity series available (1971-2012) on daily basis for the Jeddah area, Western, Saudi Arabia. It also presents significant articles for combating the climate change impacts on this area. Results show trend changes in dry and wet spell durations and rainfall amount on daily, monthly and annual time series. Three rain seasons were proposed in this investigation: high rain, low rain, and dry seasons. It shows that the overall average dry spell durations is about 80 continuous days while the average wet spell durations is 1.39 days with an average rainfall intensity of 8.2 mm/day. Annual and seasonal autorun analyses confirm that the rainy seasons are tending to have more intense rainfall while the seasons are becoming drier. This study would help decision makers in future for water resources management and flood risk analysis.

Keywords: climate change, daily rainfall, dry and wet spill, Jeddah, Saudi Arabia

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Authors: Seyed Ali Mohammadiborna, Mehdi Ravanshadnia

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Project delays usually detrimentally affect perceptions of project success and can in some instances, result in increased costs and other time-related damages to project stakeholders. One of the realities in the national infrastructure projects is that since the primary stakeholders are state-affiliated, the delay factors of the projects have not been seriously taken into account despite the importance of on-time completion of projects. Project postponement has different economic and social consequences and leads to the technical and economic infeasibility of the infrastructure projects in the form of reduced productivity and exploitation capacity. The present study aimed at investigating delay factors of Iranian national infrastructure projects according to regulatory reports of the Plan and Budget Organization (BPO) of Iran. The present study scrutinized the influence of each of the factors that caused delays in national Iranian infrastructure projects according to the supervision reports of the planning and budget organization in 8 years. For this purpose, the study analyzed the information regarding the impact of 12 key delay factors causing delays in average 4867 projects per year in all provinces. The said factors were classified into the three groups of executive, credit, and financial and environmental-procurement factors.

Keywords: delays, infrastructure, projects, regulatory

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Authors: Mario Tauzene Afonso Matangue, Ivan Andres Sanchez Ortiz

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The Metropolitan area of Maputo (Mozambique Capital City) is located in semi-arid zone (800 mm annual rainfall) with 1101170 million inhabitants. On the west side, there are the flatlands of Infulene where the Mulauze River flows towards to the Indian Ocean, receiving at this site, the storm water contaminated with sanitary sewage from Maputo, transported through a concrete open channel. In Infulene, local communities grow salads crops such as tomato, onion, garlic, lettuce, and cabbage, which are then commercialized and consumed in several markets in Maputo City. Lettuce is the most daily consumed salad crop in different meals, generally in fast-foods, breakfasts, lunches, and dinners. However, the risk of infection by several pathogens due to the consumption of lettuce, using the Quantitative Microbial Risk Assessment (QMRA) tools, is still unknown since there are few studies or publications concerning to this matter in Mozambique. This work is aimed at determining the annual risk arising from the consumption of lettuce grown in Infulene valley, in Maputo, using QMRA tools. The exposure model was constructed upon the volume of contaminated water remaining in the lettuce leaves, the empirical relations between the number of pathogens and the indicator of microorganisms (E. coli), the consumption of lettuce (g) and reduction of pathogens (days). The reference pathogens were Vibrio cholerae, Cryptosporidium, norovirus, and Ascaris. The water quality samples (E. coli) were collected in the storm water channel from January 2016 to December 2018, comprising 65 samples, and the urban lettuce consumption data were collected through inquiry in Maputo Metropolis covering 350 persons. A non-parametric bootstrap was performed involving 10,000 iterations over the collected dataset, namely, water quality (E. coli) and lettuce consumption. The dose-response models were: Exponential for Cryptosporidium, Kummer Confluent hypergeomtric function (1F1) for Vibrio and Ascaris Gaussian hypergeometric function (2F1-(a,b;c;z) for norovirus. The annual infection risk estimates were performed using R 3.6.0 (CoreTeam) software by Monte Carlo (Latin hypercubes), a sampling technique involving 10,000 iterations. The annual infection risks values expressed by Median and the 95th percentile, per person per year (pppy) arising from the consumption of lettuce are as follows: Vibrio cholerae (1.00, 1.00), Cryptosporidium (3.91x10⁻³, 9.72x 10⁻³), nororvirus (5.22x10⁻¹, 9.99x10⁻¹) and Ascaris (2.59x10⁻¹, 9.65x10⁻¹). Thus, the consumption of the lettuce would result in greater risks than the tolerable levels ( < 10⁻³ pppy or 10⁻⁶ DALY) for all pathogens, and the Vibrio cholerae is the most virulent pathogens, according to the hit-single models followed by the Ascaris lumbricoides and norovirus. The sensitivity analysis carried out in this work pointed out that in the whole QMRA, the most important input variable was the reduction of pathogens (Spearman rank value was 0.69) between harvest and consumption followed by water quality (Spearman rank value was 0.69). The decision-makers (Mozambique Government) must strengthen the prevention measures related to pathogens reduction in lettuce (i.e., washing) and engage in wastewater treatment engineering.

Keywords: annual infections risk, lettuce, non-parametric bootstrapping, quantitative microbial risk assessment tools

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Authors: T. Salami, O. S. Idowu, N. J. Bello

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Climatic variability is an essential issue when dealing with the issue of climate change. Variability of some climate parameter helps to determine how variable the climatic condition of a region will behave. The most important of these climatic variables which help to determine the climatic condition in an area are both the Temperature and Precipitation. This research deals with Longterm climatic variability in Nigeria. Variables examined in this analysis include near-surface temperature, near surface minimum temperature, maximum temperature, relative humidity, vapour pressure, precipitation, wet-day frequency and cloud cover using data ranging between 1901-2010. Analyses were carried out and the following methods were used: - Regression and EOF analysis. Results show that the annual average, minimum and maximum near-surface temperature all gradually increases from 1901 to 2010. And they are in the same case in a wet season and dry season. Minimum near-surface temperature, with its linear trends are significant for annual, wet season and dry season means. However, the diurnal temperature range decreases in the recent 100 years imply that the minimum near-surface temperature has increased more than the maximum. Both precipitation and wet day frequency decline from the analysis, demonstrating that Nigeria has become dryer than before by the way of rainfall. Temperature and precipitation variability has become very high during these periods especially in the Northern areas. Areas which had excessive rainfall were confronted with flooding and other related issues while area that had less precipitation were all confronted with drought. More practical issues will be presented.

Keywords: climate, variability, flooding, excessive rainfall

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Authors: A. J. Julius, E. Imoagene, O. A. Ganiyu

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The purpose of this study is to estimate the economic value of the services and functions rendered by the forest landscape using a conditional logit model. For this study, attributes and levels of forest landscape were chosen; specifically, attributes include topographical forest type, forest type, forest density, recreational factor (side trip, accessibility of valley), and willingness to participate (WTP). Based on these factors, 48 choices sets with balanced and orthogonal form using statistical analysis system (SAS) 9.1 was adopted. The efficiency of the questionnaire was 6.02 (D-Error. 0.1), and choice set and socio-economic variables were analyzed. To reduce the cognitive load of respondents, the 48 choice sets were divided into 4 types in the questionnaire, so that respondents could respond to 12 choice sets, respectively. The study populations were citizens from seven metropolitan cities including Ibadan, Ilorin, Osogbo, etc. and annual WTP per household was asked by using the interview questionnaire, a total of 267 copies were recovered. As a result, Oshogbo had 0.45, and the statistical similarities could not be found except for urban forests, forest density, recreational factor, and level of WTP. Average annual WTP per household for forest landscape was 104,758 Naira (Nigerian currency) based on the outcome from this model, total economic value of the services and functions enjoyed from Nigerian forest landscape has reached approximately 1.6 trillion Naira.

Keywords: economic valuation, urban cities, services, forest landscape, logit model, nigeria

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Authors: Halefom Kidane

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This study aims to assess the wind resource potential and characterize the urban area wind patterns in Hawassa City, Ethiopia. The estimation and characterization of wind resources are crucial for sustainable urban planning, renewable energy development, and climate change mitigation strategies. A secondary data collection method was used to carry out the study. The collected data at 2 meters was analyzed statistically and extrapolated to the standard heights of 10-meter and 30-meter heights using the power law equation. The standard deviation method was used to calculate the value of scale and shape factors. From the analysis presented, the maximum and minimum mean daily wind speed at 2 meters in 2016 was 1.33 m/s and 0.05 m/s in 2017, 1.67 m/s and 0.14 m/s in 2018, 1.61m and 0.07 m/s, respectively. The maximum monthly average wind speed of Hawassa City in 2016 at 2 meters was noticed in the month of December, which is around 0.78 m/s, while in 2017, the maximum wind speed was recorded in the month of January with a wind speed magnitude of 0.80 m/s and in 2018 June was maximum speed which is 0.76 m/s. On the other hand, October was the month with the minimum mean wind speed in all years, with a value of 0.47 m/s in 2016,0.47 in 2017 and 0.34 in 2018. The annual mean wind speed was 0.61 m/s in 2016,0.64, m/s in 2017 and 0.57 m/s in 2018 at a height of 2 meters. From extrapolation, the annual mean wind speeds for the years 2016,2017 and 2018 at 10 heights were 1.17 m/s,1.22 m/s, and 1.11 m/s, and at the height of 30 meters, were 3.34m/s,3.78 m/s, and 3.01 m/s respectively/Thus, the site consists mainly primarily classes-I of wind speed even at the extrapolated heights.

Keywords: artificial neural networks, forecasting, min-max normalization, wind speed

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Authors: Bahram Soltani, Louai Ghazieh

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The responsibility has a big importance further to the financial crisis and the various pressures, which companies face their duties. The main objective of this study is to explain the variation of mechanisms of the responsibility of the manager in the company among the advanced capitalist economies. Then we study the impact of these mechanisms on the performance and the value creation in European companies. To reach our goal, we established a final sample composed on average of 284 French, British and German companies quoted in stock exchanges with 2272 annual reports examined during the period from 2005 to 2012. We examined at first the link of causalities between the determining-mechanisms bound to the company such as the characteristics of the board of directors, the composition of the shareholding and the ethics of the company on one side and the profitability of the company on the other side. The results show that the smooth running of the board of directors and its specialist committees are very important determinants of the responsibility of the managers who impact positively the performance and the value creation in the company. Furthermore, our results confirm that the presence of a solid ethical environment within the company will be effective to increase the probability that the managers realize ethical choices in the organizational decision-making. At the second time, we studied the impact of the determining mechanisms bound to the function and to the profile of manager to know its relational links, his remuneration, his training, his age and his experiences about the performance and the value creation in the company. Our results highlight the existence of a negative relation between the relational links of the manager, his very high remuneration and the general profitability of the company. This study is a contribution to the literature on the determining mechanisms of company director's responsibility (Accountability). It establishes an empirical and comparative analysis between three influential countries of Europe, to know France, the United Kingdom and Germany.

Keywords: leaders, company’s performance, accountability mechanisms, corporate governance, value creation of firm, financial crisis

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Authors: Unity Nkateng

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New forms of academic writing such as apprenticeship genres are developing in the field of applied linguistics. However, these perspectives have not adequately addressed the issue of social work students in Botswana. The paper addresses the issue of academic writing with special attention to the types of documents written by University of Botswana (UB) social work students on their fieldwork placement. The research method for this study combines two major research tools in the qualitative inquiry which are text analysis and interviews in order to investigate the context in which the texts are produced. 12 students were consulted and gave their consent for the study. 26 case reports were collected from the Department of Social work at the University of Botswana. The findings show that the case reports students write during their fieldwork placements have 6 moves, which focus on the clients’ story and describe what the students have done and achieved. The significance is that the discrepancy between professional writing and students writing raise questions about the extent to which students are being prepared for professional writing. Students have indicated that their academic writing varies according to the preferences of individual lecturers rather than the requirement of the work situation.

Keywords: apprenticeship genres, client's voice, material processes, relational possesive processes

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Authors: Elias Jemal Abdella

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The Blue Nile River is an important shared resource of Ethiopia, Sudan and also, because it is the major contributor of water to the main Nile River, Egypt. Despite the potential benefits of regional cooperation and integrated joint basin management, all three countries continue to pursue unilateral plans for development. Besides, there is great uncertainty about the likely impacts of climate change in water availability for existing as well as proposed irrigation and hydropower projects in the Blue Nile Basin. The main objective of this study is to quantitatively assess the impact of climate change on the hydrological regime of the upper Blue Nile basin, western Ethiopia. Three models were combined, a dynamic Coordinated Regional Climate Downscaling Experiment (CORDEX) regional climate model (RCM) that is used to determine climate projections for the Upper Blue Nile basin for Representative Concentration Pathways (RCPs) 4.5 and 8.5 greenhouse gas emissions scenarios for the period 2021-2050. The outputs generated from multimodel ensemble of four (4) CORDEX-RCMs (i.e., rainfall and temperature) were used as input to a Soil and Water Assessment Tool (SWAT) hydrological model which was setup, calibrated and validated with observed climate and hydrological data. The outputs from the SWAT model (i.e., projections in river flow) were used as input to a Water Evaluation and Planning (WEAP) water resources model which was used to determine the water resources implications of the changes in climate. The WEAP model was set-up to simulate three development scenarios. Current Development scenario was the existing water resource development situation, Medium-term Development scenario was planned water resource development that is expected to be commissioned (i.e. before 2025) and Long-term full Development scenario were all planned water resource development likely to be commissioned (i.e. before 2050). The projected change of mean annual temperature for period (2021 – 2050) in most of the basin are warmer than the baseline (1982 -2005) average in the range of 1 to 1.4oC, implying that an increase in evapotranspiration loss. Subbasins which already distressed from drought may endure to face even greater challenges in the future. Projected mean annual precipitation varies from subbasin to subbasin; in the Eastern, North Eastern and South western highland of the basin a likely increase of mean annual precipitation up to 7% whereas in the western lowland part of the basin mean annual precipitation projected to decrease by 3%. The water use simulation indicates that currently irrigation demand in the basin is 1.29 Bm3y-1 for 122,765 ha of irrigation area. By 2025, with new schemes being developed, irrigation demand is estimated to increase to 2.5 Bm3y-1 for 277,779 ha. By 2050, irrigation demand in the basin is estimated to increase to 3.4 Bm3y-1 for 372,779 ha. The hydropower generation simulation indicates that 98 % of hydroelectricity potential could be produced if all planned dams are constructed.

Keywords: Blue Nile River, climate change, hydropower, SWAT, WEAP

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Authors: Hsueh-Ching Wu

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Aims: This study investigated the longitudinal changes in BC were evaluated in patients with T2D who received carbohydrate-restricted diet education (CRDE), and the effects of age and sex on BC were analyzed. Design: This retrospective observational study was conducted between 2018 and 2021. A total of 6164 T2D patients were analyzed. Subjects with T2D who received CRDE (daily carbohydrate intake: 26-45%). A hierarchical linear model (HLM) was used to estimate the change amount and rate of change for the following variables in each group: body weight (BW), body mass index (BMI), body fat mass (BFM), percent body fat (PBF), appendicular skeletal muscle mass (ASM), and skeletal muscle index (SMI). Results: The BW, BMI, ASM, SMI and BFM of T2D patients who received CRDE for 3 years decreased with increasing age; PBF showed the opposite trend. The changes in BW, BMI, ASM, and SMI of patients older than 65 years were higher than those of patients younger than 65 years, and the annual rate of decline for males was higher than that for females. The annual change in BFM and PBF for both sexes changed from a downward trend before the age of 65 to a slow increase after the age of 65, and the slow increase rate for women was higher than that for men. Conclusion: Changes in body composition are associated with age and sex. BW and muscle tissue decrease with age, and attention must be paid to the rebound of adipose tissue after middle age. Patient or Public Contribution: The patient agreed to participate in a retrospective chart review during in the study period.

Keywords: body weight, body composition, carbohydrate-restricted diet, nursing, type 2 diabetes

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