Search results for: global accounting standards

Authors: Yskak Nabi, Onolkan Umankulova, Ilyas Seitov

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Tempus project about “Central Asian network for quality assurance – CANQA” had been implemented in 2009-2012. As the result of the project, two accreditation agencies were established: the agency for quality assurance in the field of education, “EdNet” in Kyrgyzstan, center of progressive technologies in Tajikistan. The importance of the research studies of the project is supported by the idea that the creation of Central-Asian network for quality assurance in education is still relevant, and results of the International forum “Global in regional: Kazakhstan in Bologna process and EU projects,” that was held in Nur-Sultan in October 2020, proves this. At the same time, the previous experience of the partnership between accreditation agencies of Central Asia shows that recommendations elaborated within the CANQA project were not theoretically justified. But there are a number of facts and arguments that prove the practical appliance of these recommendations. In this respect, joint activities of accreditation agencies of Kyrgyzstan and Kazakhstan are representative. For example, independent Kazakh agency of accreditation and rating successfully conducts accreditation of Kyrgyz universities; based on the memorandum about joint activity between the agency for quality assurance in the field of education “EdNet” (Kyrgyzstan) and Astana accreditation agency (Kazakhstan), the last one provides its experts for accreditation procedures in EdNet. Exchange of experience among the agencies shows an effective approach towards adaptation of European standards to the reality of education systems of Central Asia with consideration of not only a legal framework but also from the point of European practices view. Therefore, the relevance of the research is identified as there is a practical partnership between accreditation agencies of Central Asian countries, but the absence of theoretical justification of integrational processes in the accreditation field. As a result, the following hypothesis was put forward: “if to develop theoretical aspects for harmonization of accreditation standards, then integrational processes would be improved since the implementation of Bologna process principles would be supported with wider possibilities, and particularly, students and academic mobility would be improved.” Indeed, for example, in Kazakhstan, the total share of foreign students was 5,04% in 2020, and most of them are coming from Kyrgyzstan, Tajikistan, and Uzbekistan, and if integrational processes will be improved, then this share can increase.

Keywords: accreditation standards in education, Central Asian countries, pedagogical theory, model

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Authors: Analen Malnegro, Gina Malacas

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Dominating sets and related topics have been studied extensively in the past few decades. A dominating set of a graph G is a subset D of V such that every vertex not in D is adjacent to at least one member of D. The domination number γ(G) is the number of vertices in a smallest dominating set for G. Some problems involving detection devices can be modeled with graphs. Finding the minimum number of devices needed according to the type of devices and the necessity of locating the object gives rise to locating-dominating sets. A subset S of vertices of a graph G is called locating-dominating set, LD-set for short, if it is a dominating set and if every vertex v not in S is uniquely determined by the set of neighbors of v belonging to S. The location-domination number λ(G) is the minimum cardinality of an LD-set for G. The complement of a graph G is a graph Ḡ on same vertices such that two distinct vertices of Ḡ are adjacent if and only if they are not adjacent in G. An LD-set of a graph G is global if it is an LD-set of both G and its complement Ḡ. The global location-domination number λg(G) is defined as the minimum cardinality of a global LD-set of G. In this paper, global LD-sets on the join of two graphs are characterized. Global location-domination numbers of these graphs are also determined.

Keywords: dominating set, global locating-dominating set, global location-domination number, locating-dominating set, location-domination number

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Authors: Seyed Sajjad Habibi

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The aim of this study is to investigate the impact of global financial crises and corporate financial crisis on tax evasion of companies listed on the Tehran Stock Exchange. For this purpose, panel data in the periods of financial crisis period (2007 to 2012) and without a financial crisis (2004, 2005, 2006, 2013, 2014, and 2015) was analyzed using multivariate linear regression. The results indicate a significant relationship between the corporate financial crisis (bankruptcy risk) and tax evasion in the global financial crisis period. The results also showed a significant relationship between the corporate bankruptcy risk and tax evasion in the period with no global financial crisis. A significant difference was found between the bankruptcy risk and tax evasion in the period of the global financial crisis and that with no financial crisis so that tax evasion increased in the financial crisis period.

Keywords: global financial crisis, corporate financial crisis, bankruptcy risk, tax evasion risk, emerging markets

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Authors: Jennifer E. Lynette

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The purpose of this study is to develop a nation-wide assessment tool to gauge the quality and efficiency of response activities by emergency personnel to fires in Denmark. Current fire incident reports lack detailed information that can lead to breakthroughs in research and improve emergency response efforts. Information generated from the report database is analyzed and assessed for efficiency and quality. By utilizing information collection gaps in the incident reports, an improved, indepth, and streamlined quality gauging system is developed for use by fire brigades. This study pinpoints previously unrecorded factors involved in the response phases of a fire. Variables are recorded and ranked based on their influence to event outcome. By assessing and measuring these data points, quality standards are developed. These quality standards include details of the response phase previously overlooked which individually and cumulatively impact the overall success of a fire response effort. Through the application of this tool and implementation of associated quality standards at Denmark’s fire brigades, there is potential to increase efficiency and quality in the preparedness and response phases, thereby saving additional lives, property, and resources.

Keywords: emergency management, fire, preparedness, quality standards, response

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Authors: Rajaramamohanarao Chennu, S. Sudhakara Reddy, Gurudev T, Maroti

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With the invent of recent available technology and cost optimization, the switchgear assemblies are becoming more compact and designed to operate at critical levels of thermal and dielectric stress. At the same time, the switchgear assemblies shall be designed for protection of persons, met in the event of internal arc for specified installation conditions, according to the latest available national/international standards. These standards are revising regularly for better product design and personal safety. The switchgear assemblies design shall be modified in accordance with the change in requirements in the latest edition of the standards. This paper presents the signifying changes brought in the latest edition of 62271-200:2021 and effect of these changes and the necessitated design improvements for meeting internal arc test requirements is presented by carrying out the internal arc testing experiments on the switchgear assemblies at High Power Laboratory, Central Power Research Institute, Bangalore, India.

Keywords: internal arc, switchgear assembly, high speed videography, IEC 62271-200

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Authors: Mai Hoang Minh

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Financial statements (FS) are tools which provide information to users for making business decisions. This article is going to present the survey which clarifies the role of financial statement to Commercial Banks’ loan decisions in Vietnam. Moreover, this also discusses about financial statement’s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities.

Keywords: usefulness of financial statement, accounting information quality, loan decisions

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Authors: Francesco Paolone

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This paper investigates the role of Operating Cash Flow (OCF) and accruals in firm valuation analyzing financial statement information from the largest European companies and evaluating their relation to firm market value. Using a dataset of 500 largest European companies in 2018, the study investigates the relative value-relevance of equity, net income and operating cash flow (OCF). Findings show that the cash flow measure has the same explanatory power and intensity as equity and earnings to explain the market value. This study contributes to the debate on the value relevance of OCF incremental to book value and earnings. It also extends the literature, showing that OCF has information content (value relevance) superior to earnings and book value in the main European markets (Bepari et al., 2013). Finally, the study provides a support that accounting method choice may confuse investors, who have reduced confidence in accounting earnings and book value; in other words, nowadays European investors rely more on cash flows instead of accruals numbers.

Keywords: Cash Flow Statement, Value Relevance, Accounting, Financial Statement Analysis

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Authors: Alexander Hempfing

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The desire to understand business cycle fluctuations, trade interdependencies and co-movement has a long tradition in economic thinking. From input-output economics to business cycle theory, researchers aimed to find appropriate answers from an empirical as well as a theoretical perspective. This paper empirically analyses how the production structure of the global economy and several states developed over time, what their distributional properties are and if there are network specific metrics that allow identifying structurally important nodes, on a global, national and sectoral scale. For this, the World Input-Output Database was used, and different statistical methods were applied. Empirical evidence is provided that the importance of the Eastern hemisphere in the global production network has increased significantly between 2000 and 2014. Moreover, it was possible to show that the sectoral eigenvector centrality indices on a global level are power-law distributed, providing evidence that specific national sectors exist which are more critical to the world economy than others while serving as a hub within the global production network. However, further findings suggest, that global production cannot be characterized as a scale-free network.

Keywords: economic integration, industrial organization, input-output economics, network economics, production networks

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Authors: Sankara Ganesh Dhoopam, Phaneendra Aduri

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Lattice towers are light weight structures which are primarily governed by the effects of wind loading. Ensuring a precise assessment of wind loads on the tower structure, antennas, and associated equipment is vital for the safety and efficiency of tower design. Earlier, the Indian standards are not available for design of telecom towers. Instead, the industry conventionally relied on the general building wind loading standard for calculating loads on tower components and the transmission line tower design standard for designing the angular members of the towers. Subsequently, the Bureau of Indian Standards (BIS) revised these standards and angular member design standard. While the transmission line towers are designed using the above standard, a full-scale model test will be done to prove the design. Telecom angular towers are also designed using the same with overload factor/factor of safety without full scale tower model testing. General construction in steel design code is available with limit state design approach and is applicable to the design of general structures involving angles and tubes but not used for angle member design of towers. Recently, in response to the evolving industry needs, the Bureau of Indian Standards (BIS) introduced a new standard titled “Isolated Towers, Masts, and Poles using structural steel -Code of practice” for the design of telecom towers. This study focuses on a 40m four legged angular tower to compare loading calculations and member designs between old and new standards. Additionally, a comparative analysis aligning with the new code provisions with international loading and design standards with a specific focus on American standards has been carried out. This paper elaborates code-based provisions used for load and member design calculations, including the influence of "ka" area averaging factor introduced in new wind load case.

Keywords: telecom, angular tower, PLS tower, GSM antenna, microwave antenna, IS 875(Part-3):2015, IS 802(Part-1/sec-2):2016, IS 800:2007, IS 17740:2022, ANSI/TIA-222G, ANSI/TIA-222H.

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Authors: Amna Batool

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Agile methodology is the current most popular technique in software development projects. Agile methods in software development bring optimistic impact on software performances, quality and customer satisfaction. There are some organizations and small-medium enterprises adopting agile into their local software development projects as well as in distributed software development projects. Adopting agile methods in local software development projects is valuable. However, agile global software deployment needs an attention. There are different key challenges in agile global software development that need to resolve and enhance the global software development cycles. The proposed systematic literature review investigates all key challenges of agile in global software development. Moreover, a quantitative methodology (an actual survey) targeted to present a real case scenario of these particular key challenges faced by one of the software houses that is BestWeb Malaysia. The outcomes of systematic literature and the results of quantitative methodology are compared with each other to evaluate if the key challenges pointed out in systematic review still exist. The proposed research and its exploratory results can assist small medium enterprises to avoid these challenges by adopting the best practices in their global software development projects. Moreover, it is helpful for novice researchers to get valuable information altogether.

Keywords: agile software development, ASD challenges, agile global software development, challenges in agile global software development

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Authors: Kristine Joy Simpao

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Improving labour productivity is one of the most enthralling and challenging aspects of managing hotels and restaurant business. The demand to secure countless productivity became an increasingly pivotal role of managers to survive and sustain the business. Besides making business profitable, they are in the doom to make every resource to become productive and effective towards achieving company goal while maximizing the value of organization. This paper examines what productivity means to the services industry, in particular, to the hotel industry. This is underpinned by an investigation of the extent of practice of respondent hotels to the labour productivity aspect in the areas of materials management, human resource management and leadership management and in a way, computing the labour productivity ratios using the hotel simple ratios of productivity in order to find a suitable measurement and control standards for hotels with SBMA, Olongapo City as the locale of the study. The finding shows that hotels labour productivity ratings are not perfect with some practices that are far below particularly on strategic and operational decisions in improving performance and productivity of its human resources. It further proves of the no significant difference ratings among the respondent’s type in all areas which indicated that they are having similar perception of the weak implementation of some of the indicators in the labour productivity practices. Furthermore, the results in the computation of labour productivity efficiency ratios resulted relationship of employees versus labour productivity practices are inversely proportional. This study provides a potential measurement and control standards for the enhancement of hotels labour productivity. These standards should also contain labour productivity customized for standard hotels in Subic Bay Freeport Zone to assist hotel owners in increasing the labour productivity while meeting company goals and objectives effectively.

Keywords: labour productivity, hotel, measurement and control, standards, efficiency ratios, practices

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Authors: Mst. Nilufa Sultana, Shatirah Akib, Muhammad Aqeel Ashraf, Mohamed Roseli Zainal Abidin

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Most people today are aware that global Climate change, is not just a scientific theory but also a fact with worldwide consequences. Global climate change is due to rapid urbanization, industrialization, high population growth and current vulnerability of the climatic condition. Water is becoming scarce as a result of global climate change. To mitigate the problem arising due to global climate change and its drought effect, harvesting rainwater from green roofs, an environmentally-friendly and versatile technology, is becoming one of the best assessment criteria and gaining attention in Malaysia. This paper addresses the sustainability of green roofs and examines the quality of water harvested from green roofs in comparison to rainwater. The factors that affect the quality of such water, taking into account, for example, roofing materials, climatic conditions, the frequency of rainfall frequency and the first flush. A green roof was installed on the Humid Tropic Centre (HTC) is a place of the study on monitoring program for urban Stormwater Management Manual for Malaysia (MSMA), Eco-Hydrological Project in Kualalumpur, and the rainwater was harvested and evaluated on the basis of four parameters i.e., conductivity, dissolved oxygen (DO), pH and temperature. These parameters were found to fall between Class I and Class III of the Interim National Water Quality Standards (INWQS) and the Water Quality Index (WQI). Some preliminary treatment such as disinfection and filtration could likely to improve the value of these parameters to class I. This review paper clearly indicates that there is a need for more research to address other microbiological and chemical quality parameters to ensure that the harvested water is suitable for use potable water for domestic purposes. The change in all physical, chemical and microbiological parameters with respect to storage time will be a major focus of future studies in this field.

Keywords: Green roofs, INWQS, MSMA-SME, rainwater harvesting, water treatment, water quality parameter, WQI

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Authors: Olanrewaju Johnson Akinduntire

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This paper investigates the statistical evaluation of books, citations, articles, journals and other publications in accounting and finance on leveraging technology to mitigate the impact of COVID-19 on business. The research proffers an appraisal of the impact of computerized accounting systems in pre and post pandemic era on activities of the formal and informal sectors, it analyzes the concept of computerized accounting systems, and it seeks to determine the impact of computerized of the overall activities of the informal sector. A special focus of this ICT strategy should be to demystify and promote the diffusion of ICT as a general-purpose technology to the informal sector. It is believed that the use of new technologies can be crucial to meeting the Millennium Development Goals (MDGs) in a timely and effective fashion. Consequent to these, there is a need to prevent the further marginalization of the informal sector by availing ICT services which are mixed appropriately and also properly located. By implication, this will help them access markets and other business information, which can enable or make their economic activities more vibrant and facilitate the availability of information about new opportunities. Conclusively, for one to understand the application of ICT and their locational dynamics in informal sector clusters, there is a need to comprehend and acknowledge the drivers and pressures leading to the adoption of new technology.

Keywords: COVID-19 , (MDGs) , ICT, bibliometric

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Authors: Ahmed R. Abdelaziz, Zaki M. I. Osha

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Solar radiation data are of great significance for solar energy system design. This study aims at developing and calibrating new empirical models for estimating monthly mean daily global solar radiation on a horizontal surface in Alexandria, Egypt. Day length hours, sun height, day number, and declination angle calculated data are used for this purpose. A comparison between measured and calculated values of solar radiation is carried out. It is shown that all the proposed correlations are able to predict the global solar radiation with excellent accuracy in Alexandria.

Keywords: solar energy, global solar radiation, model, regression coefficient

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Authors: Indu Gupta

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Climate change and global warming is most burning issue for “our common future”. For this common global interest. Countries organize conferences of government and nongovernment type. Human being destroying the non-renewable resources and polluting the renewable resources of planet for economic growth. Air pollution is mainly responsible for global warming and climate change .Due to global warming ice glaciers are shrinking and melting. Forests are shrinking, deserts expanding and soil eroding. The depletion of stratospheric ozone layer is depleting and hole in ozone layer that protect us from harmful ultra violet radiation. Extreme high temperature in summer and extreme low temperature and smog in winters, floods in rainy season. These all are indication of climate change. The level of carbon dioxide and other heat trapping gases in the atmosphere is increasing at high speed. Nation’s are worried about environmental degradation.

Keywords: environmental degradation, global warming, soil eroding, ultra-Violate radiation

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Authors: R. Pernicova, D. Dobias

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The present article describes the limits of using recycled concrete aggregate (denoted as RCA) in the top layer of concrete roads. The main aim of this work is to investigate the possibility of reuse of recycled aggregates obtained by crushing the old concrete roads as a building material in the new top layers of concrete pavements. The paper is based on gathering the current knowledge about how to use recycled concrete aggregate, suitability, and modification of the properties and its standards. Regulations are detailed and described especially for European Union and for Czech Republic.

Keywords: concrete, Czech republic, pavements, recycled concrete aggregate, RCA, standards

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Authors: Agata Ferreira

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Rapidly increasing debates and initiatives in the area of Corporate Social Responsibility (“CSR”) have reached the world of international investment law. CSR standards that focus on the operations of multinational companies are increasingly relevant in the context of international investment policy making. In the past, the connection between CSR standards and legal framework for foreign direct investment has been largely non-existent. Recently, however, there is a growing trend of a more balance approach to rights and obligations as between investors and states under investment treaties. CSR principles join other social and environmental measures slowly being included in the investment treaties to enhance their sustainable development dimension. Issues of CSR are present on negotiation tables of new mega regional investment treaties like TTIP for example. To date, only a very few bilateral investment treaties and a handful of other international treaties with investment provisions include CSR clauses. In addition, the existing provisions tend to be of a soft type, where parties merely acknowledge importance of good corporate governance and CSR for sustainable development or generally affirm their aim to encourage enterprises to observe internationally recognised guidelines and principles of CSR. The relevant provisions often leave it up to the states to encourage enterprises operating within their territories to voluntarily incorporate CSR principles. The interaction between general non-binding CSR standards, domestic laws and policies and provisions of international investment treaties have not been tested by investment tribunals yet. The role of investment treaties in raising awareness and promoting CSR is still in its infancy. The use of CSR standards in the international investment protection regime for promotion of CSR standards, and as a tool for disciplining investors into complying with such standards, pose a number of questions and is met with resistance from investors` lobbies. Integration of these two areas, CSR and international investment law, both consisting of multilayered, diverse and often overlapping instruments is by no means an easy task. Whether international investment world is ready to embrace CSR standards or shrug them off is a matter of uncertain future. The subject however has been raised, first introductions have been made and the time will show whether the relationship between legal framework of international investment and CSR will flourish or remain dormant.

Keywords: corporate social responsibility, foreign direct investment, investment treaties, sustainable development

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Authors: Dagaci Aliyu Manbe, Anthony Abah Ebonyi

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The increase in global temperatures is worsened by frequent natural events and human activities. Climate change has taken a prominent space in the global discourse on crime and criminality. Compared to when the subject centred around the discussion on the depletion of the ozone layer and global warming, today, the narrative revolves around the implications of changes in weather and climatic conditions in relations to violent crimes or conflict that traverse vast social, economic, and political spaces in different countries. Global warming and climate change refer to an increase in average global temperatures in the Earth’s near-surface air and oceans, which occurs due to human activities such as deforestation and the burning of fossil fuel such as gas flaring. The trend is projected to continue, if unchecked. This paper seeks to explore the nexus between climate change and criminality in Nigeria. It further examines the main ecological changes that predispose conflict dynamics of security threats factored by climate change to peaceful co-existence in Nigeria. It concludes with some recommendations on the way forward.

Keywords: conflict, climate change, criminality, global warning, peace

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Authors: A. Harrouz, O. Harrouz, A. Benatiallah

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This paper is to review the essential definitions, roles, and characteristics of communication of metering system. We discuss measurement, data acquisition, and metrological control of a signal sensor from dynamic metering system. After that, we present control of instruments of metering system of fluid with more detailed discussions to the reference standards.

Keywords: data acquisition, dynamic metering system, reference standards, metrological control

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Authors: G. Alex Ambrose, Melissa Paulsen, Abrar Fitwi, Masud Akbari

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In 2016, a U.S. business college was awarded a sub grant to work with FHI360, a nonprofit human development organization, to support a university in Afghanistan funded by the State Department’s U.S. Agency for International Development (USAID). A newly designed Master’s Degree in Finance and Accounting is being implemented to support Afghanistan’s goal of 20% females in higher education and industry by 2020 and to use finance and accounting international standards to attract capital investment for economic development. This paper will present a case study to describe the co-construction of an approach to an International Flipped Faculty Development Model grounded in blended learning theory. Like education in general, faculty development is also evolving from the traditional face to face environment and interactions to the fully online and now to a best of both blends. Flipped faculty development is both a means and a model for careful integration of the strengths of the synchronous and asynchronous dynamics and technologies with the combination of intentional sequencing to pre-online interactions that prepares and enhances the face to face faculty development and mentorship residencies with follow-up post-online support. Initial benefits from this model include giving the Afghan faculty an opportunity to experience and apply modern teaching and learning strategies with technology in their own classroom. Furthermore, beyond the technological and pedagogical affordances, the reciprocal benefits gained from the mentor-mentee, face-to-face relationship will be explored. Evidence to support this model includes: empirical findings from pre- and post-Faculty Mentor/ Mentee survey results, Faculty Mentorship group debriefs, Faculty Mentorship contact logs, and student early/end of semester feedback. In addition to presenting and evaluating this model, practical challenges and recommendations for replicating international flipped faculty development partnerships will be provided.

Keywords: educational development, faculty development, international development, flipped learning

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Authors: Panwasn Mahalawalert

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The objective of this study was to meta-evaluation of Master Degree theses in Science Program of Evaluation Methodology at Srinakharinwirot University, published during 2008-2011. This study was summative meta-evaluation that evaluated all theses of Master Degree in Science Program of Evaluation Methodology. Data were collected using the theses characteristics recording form and the evaluation meta-evaluation checklist. The collected data were analyzed by two parts: 1) Quantitative data were analyzed by descriptive statistics presented in frequency, percentages, mean, and standard deviation and 2) Qualitative data were analyzed by content analysis. The results of this study were found the theses characteristics was results revealed that most of theses were published in 2011. The largest group of theses researcher were female and were from the government office. The evaluation model of all theses were Decision-Oriented Evaluation Model. The objective of all theses were evaluate the project or curriculum. The most sampling technique were used the multistage random sampling technique. The most tool were used to gathering the data were questionnaires. All of the theses were analysed by descriptive statistics. The meta-evaluation results revealed that most of theses had fair on Utility Standards and Feasibility Standards, good on Propriety Standards and Accuracy Standards.

Keywords: meta-evaluation, evaluation, master degree theses, Srinakharinwirot University

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Authors: R. Velvarska, A. Vrablik, M. Fiedlerova, R. Cerny

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Near-infrared spectrometry (NIR) was tested as a rapid and alternative tool for determination of biodiesel oxidation stability. A PetroOxy method is standardly used for the determination, but this method is hazardous due to the possibility of explosion and ignition of flammable fuels. The second disadvantage is time consuming. The near-infrared spectrometry served for the development of the calibration model which was composed of 133 real samples (calibration standards). The reference values of these standards were obtained by PetroOxy method. Many chemometric diagnostics were used for the development of the final NIR model with the aim to have accurate prediction of the oxidation stability. The final NIR model was validated by 30 validation standards. The repeatability was determined as well with the acceptable residual standard deviation (8.59 %). The NIR spectrometry has proved to be an accurate alternative method for the determination of biodiesel oxidation stability with advantages as the time and cost saving, non-destructive character of analyzing and the possibility of online monitoring in safe mode.

Keywords: biodiesel, fatty acid methyl ester, NIR, oxidation stability

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Authors: Manirath Wongsim

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Information technology management has become important for the achievement of organisations. An increase in the pace of technological change has revolutionised the way accountants perform their jobs. In response to this challenge, the identification of a new comprehensive set of information technology competencies combined with information technology skills and other skills (namely, soft skills) are necessary. Thus, this study aims to investigate IT competencies among professional accountants to enhance firm performance. This research was conducted with 42 respondents at ten organisations in Thailand. This research used qualitative, interpretive evidence.The results indicate that the factor IT competencies within the organizational issues defines19 factors. Specifically, these new factors, based on the research findings and the literature and unique to IT competences for professional accountants, include ERP software skills, BI software skills and accounting law and legal skills. The evidence in this study suggests that ERP software, spreadsheets, BI software and accounting software were ranked as much-needed skills to be acquired by accountants while communication skills were ranked as the most required skills, and delegation skills as the least required. The findings of the research’s empirical evidence suggest that organizations should understand appropriate into developing information technology related competencies for knowledge workers in general and professional accountants in particular and provide assistance in all processes of decision making.

Keywords: IT competencies, IT competencies for accountants, IT skills for accounting, soft skills for accountants

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Authors: In Hoi Lee, Seong Baeg Kim, Je Eung Jeon, Gwang Yong Choi, Joo Sub Lee, Ik Sang Kim

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Recently, the interest of globalization in the field of teacher education has increased. In the U.S., the government is trying to enhance the quality of education through a global approach in education. To do so, the schools in the U.S. are recruiting teachers with global capability from countries like Korea where competent teachers are being trained. Meanwhile, in the case of Korea, although excellent teachers have been cultivated every year, due to a low birth rate it is not easy to become a domestic teacher. To solve the trouble that the two countries are facing, the study first examines the demand and necessity of globalization in the field of teacher education between Korea and the U.S. Second, we propose a new project, called the ‘Global Teachers University (GTU)’ program to satisfy the demands of both countries. Finally, we provide its implications to build the future educational cooperation for teacher training in a global context.

Keywords: educational cooperation, globalization, teachers education program, teacher training institutions

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Authors: Abdullah Abu-Tineh, Hissa Sadiq, Fatma Al-Mutawah, Youmen Chabaan

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The current study examined the experiences of educators in Qatar with the licensure process currently implemented at government schools. Using a survey study design, a total of 1,669 participants expressed their perceptions on the strengths and weaknesses of the licensure system, the professional standards, and the professional portfolio. Findings included participants’ beliefs on the importance of the licensure system in improving their performance, the necessity of using the professional standards as tools for professional growth and development, the importance of refining the professional portfolio for authenticity and reliability, and the inclusion of multiple sources of evidence, such as classroom observations, interviews, student learning outcomes, and surveys. Documenting teachers’ and school leaders’ voices was fundamental in finding ways to successfully drive future developments of the licensure system. The findings may also provide implications for other countries interested in developing or refining their own appraisal systems.

Keywords: licensure system, educator voice, professional standards, professional portfolio

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Authors: Alberto Mínguez-Martínez, Jesús De Vicente Y Oliva

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It seems that we live in a world in which the trend in industrial environments is the miniaturization of systems and materials and the fabrication of parts at the micro-and nano-scale. The problem arises when manufacturers want to study the quality of their production. This characteristic is becoming crucial due to the evolution of the industry and the development of Industry 4.0. As Industry 4.0 is based on digital models of production and processes, having accurate measurements becomes capital. At this point, the metrology field plays an important role as it is a powerful tool to ensure more stable production to reduce scrap and the cost of non-conformities. The most extended measuring instruments that allow us to carry out accurate measurements at these scales are optical microscopes, whether they are traditional, confocal, focus variation microscopes, profile projectors, or any other similar measurement system. However, the accuracy of measurements is connected to the traceability of them to the SI unit of length (the meter). The fact of providing adequate traceability to 2D and 3D dimensional measurements at micro-and nano-scale in industrial environments is a problem that is being studied, and it does not have a unique answer. In addition, if commercial material standards for micro-and nano-scale are considered, we can find that there are two main problems. On the one hand, those material standards that could be considered complete and very interesting do not give traceability of dimensional measurements and, on the other hand, their calibration is very expensive. This situation implies that these kinds of standards will not succeed in industrial environments and, as a result, they will work in the absence of traceability. To solve this problem in industrial environments, it becomes necessary to have material standards that are easy to use, agile, adaptive to different forms, cheap to manufacture and, of course, traceable to the definition of meter with simple methods. By using these ‘customized standards’, it would be possible to adapt and design measuring procedures for each application and manufacturers will work with some traceability. It is important to note that, despite the fact that this traceability is clearly incomplete, this situation is preferable to working in the absence of it. Recently, it has been demonstrated the versatility and the utility of using laser technology and other AM technologies to manufacture customized material standards. In this paper, the authors propose to manufacture a customized material standard using an ultraviolet laser system and a method to calibrate it. To conclude, the results of the calibration carried out in an accredited dimensional metrology laboratory are presented.

Keywords: industrial environment, material standards, optical measuring instrument, traceability

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Authors: Tharsinithevy Kirupananthan

Abstract:

This study analyzed the decision on growing three different crops which suit dry zone of Sri Lanka using the opportunity cost concept in economics. The variable cost of production of sugar cane, sweet orange, and soybean was 112,418.76, 13,463 and 10,928.08 Sri Lankan Rs. (LKR) per acre in the dry zone of Sri Lanka. The yield of the sugar cane, sweet orange, and soybean were 49.33 tons, 25,595 fruits, and 1032 kg per acre. The market price of the sugar cane, sweet orange, and soybean were 4200 LKR/ton, LKR 14.66 per fruit and LKR 89.69 per kg. The market value or the total income of the sugar cane, sweet orange, and soybean were LKR 207194.4, 283090.74, and 92560.08. The accounting profit of the sugar cane, sweet orange, and soybean was 94,775.64, 269,627.74, and 81,632 LKR per acre. Therefore, the opportunity cost of sugarcane per acre in terms of accounting profit was LKR. 269,627.74 from sweet orange and LKR 81,632 from soybean. The highest opportunity cost per acre in terms of accounting profit was found when soybean is produced instead of sweet orange. The opportunity cost which compared among the crops in terms of market value for sugar cane per acre was LKR 283090.74 of sweet orange and LKR 92560.08 of soybean. The highest opportunity cost both in terms of accounting profit and market value was found when growing soybean instead of sweet orange by using the resource per acre of land. The economic profit of sugar cane production in place of sweet orange was LKR -188315.1 per acre. The highest economic profit LKR 177067.66 was found when sweet orange is produced in place of soybean. A positive value of economic profit was found in all combination of sweet orange production without considering the first harvest duration of the crop.

Keywords: agricultural economics, crop, opportunity cost, Sri Lanka

Procedia PDF Downloads 328

Authors: Nandita Narayan

Abstract:

In most constitutional democracies, courts have been the gatekeepers of fundamental rights. The task of determining whether a violation is in fact justified, therefore, is judicial. Any state action, legislative or administrative, has to be tested by the application of two standards – first, the action must be within the scope of the authority conferred by law and, second, it must be reasonable. If any action, within the scope of the authority conferred by law is found to be unreasonable, it will be struck down as unconstitutional or ultra vires. This paper seeks to analyse the varying standards of reasonableness adopted by the Supreme Court of India where there is a violation of fundamental rights by state action. This is sought to be done by scrutinising case laws and classifying the legality of the violation under one of three levels of judicial scrutiny—strict, intermediate, or weak. The paper concludes by proving that there is an irregularity in the standards adopted, thus resulting in undue discretionary power of the judiciary which strikes at the very concept of reasonableness and ultimately becomes arbitrary in nature. This conclusion is reached by the comparison of reasonableness review of fundamental rights in other jurisdictions such as the USA and Canada.

Keywords: constitutional law, judicial review, fundamental rights, reasonableness, India

Procedia PDF Downloads 128

Authors: Siamak Eskandari, Neda Ebadi

Abstract:

After discovering and using Freon as refrigerant in refrigerators and air conditioners, researchers have been working hard to minimize massive environmental damage caused by this type of systems, including ozone depletion, heat production, and urban warming. However, there is a growing concern for global warming and climate change and its impacts on climates. Although gas air conditioners can provide comfort in short term, there are long-term consequences and effects, including global warming, polar ice melting, sea level rising, rising sea surface temperatures, reduction in seasonal precipitation, tropical storms, and drought. In this theoretical and practical study, Peltier electronic chip was used with no gas in the structure and operation. In fact, cooling and heating are based on bipolar electronics. With an innovative method, Peltier air conditioners provide cooling in warm seasons and heating in cold seasons in buildings. Such a system prevents ambient warming. The problem of air circulation between high buildings in large cities and draught will be considerably resolved through the use of the silent fan in the system. In addition, the system is designed and developed in accordance with international standards such as LEED and Energy Star.

Keywords: energy, Building cooling and heating, peltier, leed, energy star

Procedia PDF Downloads 175

Authors: Michelle J. Miller

Abstract:

Millions of girls are forcibly married during the transitional period between puberty and adulthood. At a stage of vulnerability; cultural practices, religious rights, and social standards place girls in a position where they are catapult into womanhood. An advocate against forced child marriage could argue that child rights, cultural rights, religious rights, right to marry, right to life, right to health, right to education, right to be free from slavery, right to be free from torture, right to consent to marriage are all violated by the practice of child marriage. This paper will present how some of these rights are violated and how they establish the need for change.

Keywords: child marriage, forced child marriage, children's rights, religious rights, cultural rights

Procedia PDF Downloads 413