Search results for: lean principles
1952 A Systemic Maturity Model
Authors: Emir H. Pernet, Jeimy J. Cano
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Maturity models, used descriptively to explain changes in reality or normatively to guide managers to make interventions to make organizations more effective and efficient, are based on the principles of statistical quality control promulgated by Shewhart in the years 30, and on the principles of PDCA continuous improvement (Plan, Do, Check, Act) developed by Deming and Juran. Some frameworks developed over the concept of maturity models includes COBIT, CMM, and ITIL. This paper presents some limitations of traditional maturity models, most of them based on points of reflection and analysis done by some authors. Almost all limitations are related to the mechanistic and reductionist approach of the principles over those models are built. As Systems Theory helps the understanding of the dynamics of organizations and organizational change, the development of a systemic maturity model can help to overcome some of those limitations. This document proposes a systemic maturity model, based on a systemic conceptualization of organizations, focused on the study of the functioning of the parties, the relationships among them, and their behavior as a whole. The concept of maturity from the system theory perspective is conceptually defined as an emergent property of the organization, which arises from as a result of the degree of alignment and integration of their processes. This concept is operationalized through a systemic function that measures the maturity of an organization, and finally validated by the measuring of maturity in organizations. For its operationalization and validation, the model was applied to measure the maturity of organizational Governance, Risk and Compliance (GRC) processes.Keywords: GRC, maturity model, systems theory, viable system model
Procedia PDF Downloads 3121951 The Connection between the Schwartz Theory of Basic Values and Ethical Principles in Clinical Psychology
Authors: Matej Stritesky
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The research deals with the connection between the Schwartz Theory of Basic Values and the ethical principles in psychology, on which the meta-code of ethics the European Federation of Psychological Associations is based. The research focuses on ethically problematic situations in clinical psychology in the Czech Republic. Based on the analysis of papers that identified ethically problematic situations faced by clinical psychologists, a questionnaire of ethically problematic situations in clinical psychology (EPSCP) was created for the purposes of the research. The questionnaire was created to represent situations that correspond to the 4 principles on which the meta-code of ethics the European Federation of Psychological Associations is based. The questionnaire EPSCP consists of descriptions of 32 situations that respondents evaluate on a scale from 1 (psychologist's behaviour is ethically perfectly fine) to 10 (psychologist's behaviour is ethically completely unacceptable). The EPSCP questionnaire, together with Schwartz's PVQ questionnaire, will be presented to 60 psychology students. The relationship between principles in clinical psychology and the values on Schwartz´s value continuum will be described using multidimensional scaling. A positive correlation is assumed between the higher-order value of openness to change and problematic ethical situations related to the principle of integrity; a positive correlation between the value of the higher order of self-transcendence and the principle of respect and responsibility; a positive correlation between the value of the higher order of conservation and the principle of competence; and negative correlation between the value of the higher order of ego strengthening and sensitivity to ethically problematic situations. The research also includes an experimental part. The first half of the students are presented with the code of ethics of the Czech Association of Clinical Psychologists before completing the questionnaires, and to the second half of the students is the code of ethics presented after completing the questionnaires. In addition to reading the code of ethics, students describe the three rules of the code of ethics that they consider most important and state why they chose these rules. The output of the experimental part will be to determine whether the presentation of the code of ethics leads to greater sensitivity to ethically problematic situations.Keywords: clinical psychology, ethically problematic situations in clinical psychology, ethical principles in psychology, Schwartz theory of basic values
Procedia PDF Downloads 1121950 Integrating Islamic Finance Principles with Environmental, Social, and Governance Criteria: A Bibliometric Analysis of Global Trends and Impact Within the 2030 Agenda
Authors: Paolo Biancone, Silvana Secinaro, Davide Calandra
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This study explores the integration of Islamic finance principles with environmental, social, and governance (ESG) criteria, focusing on the contribution of Islamic financial instruments to achieving sustainable development goals (SDGs). Through a systematic literature review (SLR) and bibliometric analysis of 66 documents from 2019 to 2024, the research addresses critical gaps by examining the alignment between Islamic finance and ESG, identifying emerging trends, and assessing operational challenges and opportunities. Findings indicate that Islamic finance, mainly through instruments such as green sukuk and Islamic microfinance, demonstrates substantial alignment with ESG objectives, anchored in its ethical principles of risk-sharing, fairness, and avoidance of harmful investments. Nevertheless, scalability and regulatory structures pose significant challenges to broader ESG adoption within Islamic finance. This study offers theoretical and practical implications, proposing that Islamic finance provides a solid framework to address sustainability shortcomings in conventional finance. Furthermore, it highlights future research directions, emphasizing the need for empirical studies on the long-term impact of Islamic financial products on sustainability outcomes and exploring the role of fintech in ESG integration.Keywords: Islamic finance, ESG, SDGs, bibliometric analysis, Shariah-compliant investments
Procedia PDF Downloads 91949 The Impact of Artificial Intelligence on Human Rights Development
Authors: Romany Wagih Farag Zaky
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The relationship between development and human rights has long been the subject of academic debate. To understand the dynamics between these two concepts, various principles are adopted, from the right to development to development-based human rights. Despite the initiatives taken, the relationship between development and human rights remains unclear. However, the overlap between these two views and the idea that efforts should be made in the field of human rights have increased in recent years. It is then evaluated whether the right to sustainable development is acceptable or not. The article concludes that the principles of sustainable development are directly or indirectly recognized in various human rights instruments, which is a good answer to the question posed above. This book therefore cites regional and international human rights agreements such as , as well as the jurisprudence and interpretative guidelines of human rights institutions, to prove this hypothesis.Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security
Procedia PDF Downloads 551948 Total Quality Management in Algerian Manufacturing
Authors: Nadia Fatima Zahra Malki
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The aim of the study is to show the role of total Quality Management on firm performance, research relied on the views of a sample managers working in the Marinel pharmaceutical company. The research aims to achieve many objectives, including increasing awareness of the concepts of Total Quality Management on Firm Performance, especially in the manufacturing firm, providing a future vision of the possibility of success, and the actual application of the Principles of Total Quality Management in the manufacturing company. The research adopted a default model was built after a review and analysis of the literature review in the context of one hypothesis's main points at the origin of a group of sub-hypotheses. The research presented a set of conclusions, and the most important of these conclusions was that there is a relationship between the Principles of TQM and Firm Performance.Keywords: total quality management, competitive advantage, companies, objectives
Procedia PDF Downloads 631947 First Principles Study of a New Half-Metallic Ferrimagnets Mn2–Based Full Heusler Compounds: Mn2ZrSi and Mn2ZrGe
Authors: Ahmed Abada, Kadda Amara, Said Hiadsi, Bouhalouane Amrani
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Half-metallic properties of new predicted Mn2-based full Heusler alloys Mn2ZrSi and Mn2ZrGe have been studied by first-principles full-potential linearized augmented plane wave plus local orbital (FP-LAPW+lo) method based on density functional theory (DFT). Our investigation is focused on the structural, elastic, electronic and magnetic properties of these compounds. The AlCu2Mn-type structure is found to be energetically more favorable than the CuHg2Ti-type structure for both compounds and are half-metallic ferrimagnets (HMFIs) with total magnetic moments of 2.000 µB per formula unit, well consistent with Slater-Pauling rule (Mtot = ( 24 – Ztot ) µB). Calculations show that both the alloys have an indirect band gaps, in the majority-spin channel, with values of 0.505 eV and 0.278 eV for Mn2ZrSi and Mn2ZrGe, respectively. It was found that Mn2ZrSi and Mn2ZrGe preserved their half-metallicity for lattice constants range of 5.85–6.38 Å and 6.05–6.38 Å, respectively, and kept a 100% of spin polarization at the Fermi level. Moreover, the calculated formation energies and elastic constants confirm that these compounds are stable chemically and mechanically, and the good crystallographic compatibility with the lattice of semiconductors used industrially makes them promising magnetic materials in spintronic applications.Keywords: first-principles calculations, full Heusler structure, half-metallic ferrimagnets, elastic properties
Procedia PDF Downloads 3671946 Development of an Optimised, Automated Multidimensional Model for Supply Chains
Authors: Safaa H. Sindi, Michael Roe
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This project divides supply chain (SC) models into seven Eras, according to the evolution of the market’s needs throughout time. The five earliest Eras describe the emergence of supply chains, while the last two Eras are to be created. Research objectives: The aim is to generate the two latest Eras with their respective models that focus on the consumable goods. Era Six contains the Optimal Multidimensional Matrix (OMM) that incorporates most characteristics of the SC and allocates them into four quarters (Agile, Lean, Leagile, and Basic SC). This will help companies, especially (SMEs) plan their optimal SC route. Era Seven creates an Automated Multidimensional Model (AMM) which upgrades the matrix of Era six, as it accounts for all the supply chain factors (i.e. Offshoring, sourcing, risk) into an interactive system with Heuristic Learning that helps larger companies and industries to select the best SC model for their market. Methodologies: The data collection is based on a Fuzzy-Delphi study that analyses statements using Fuzzy Logic. The first round of Delphi study will contain statements (fuzzy rules) about the matrix of Era six. The second round of Delphi contains the feedback given from the first round and so on. Preliminary findings: both models are applicable, Matrix of Era six reduces the complexity of choosing the best SC model for SMEs by helping them identify the best strategy of Basic SC, Lean, Agile and Leagile SC; that’s tailored to their needs. The interactive heuristic learning in the AMM of Era seven will help mitigate error and aid large companies to identify and re-strategize the best SC model and distribution system for their market and commodity, hence increasing efficiency. Potential contributions to the literature: The problematic issue facing many companies is to decide which SC model or strategy to incorporate, due to the many models and definitions developed over the years. This research simplifies this by putting most definition in a template and most models in the Matrix of era six. This research is original as the division of SC into Eras, the Matrix of Era six (OMM) with Fuzzy-Delphi and Heuristic Learning in the AMM of Era seven provides a synergy of tools that were not combined before in the area of SC. Additionally the OMM of Era six is unique as it combines most characteristics of the SC, which is an original concept in itself.Keywords: Leagile, automation, heuristic learning, supply chain models
Procedia PDF Downloads 3881945 Virtual Science Laboratory (ViSLab): The Effects of Visual Signalling Principles towards Students with Different Spatial Ability
Authors: Ai Chin Wong, Wan Ahmad Jaafar Wan Yahaya, Balakrishnan Muniandy
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This study aims to explore the impact of Virtual Reality (VR) using visual signaling principles in learning about the science laboratory safety guide; this study involves students with different spatial ability. There are two types of science laboratory safety lessons, which are Virtual Reality with Signaling (VRS) and Virtual Reality Non Signaling (VRNS). This research has adopted a 2 x 2 quasi-experimental factorial design. There are two types of variables involved in this research. The two modes of courseware form the independent variables with the spatial ability as the moderator variable. The dependent variable is the students’ performance. This study sample consisted of 141 students. Descriptive and inferential statistics were conducted to analyze the collected data. The major effects and the interaction effects of the independent variables on the independent variable were explored using the Analyses of Covariance (ANCOVA). Based on the findings of this research, the results exhibited low spatial ability students in VRS outperformed their counterparts in VRNS. However, there was no significant difference in students with high spatial ability using VRS and VRNS. Effective learning in students with different spatial ability can be boosted by implementing the Virtual Reality with Signaling (VRS) in the design as well as the development of Virtual Science Laboratory (ViSLab).Keywords: spatial ability, science laboratory safety, visual signaling principles, virtual reality
Procedia PDF Downloads 2561944 Field Management Solutions Supporting Foreman Executive Tasks
Authors: Maroua Sbiti, Karim Beddiar, Djaoued Beladjine, Romuald Perrault
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Productivity is decreasing in construction compared to the manufacturing industry. It seems that the sector is suffering from organizational problems and have low maturity regarding technological advances. High international competition due to the growing context of globalization, complex projects, and shorter deadlines increases these challenges. Field employees are more exposed to coordination problems than design officers. Execution collaboration is then a major issue that can threaten the cost, time, and quality completion of a project. Initially, this paper will try to identify field professional requirements as to address building management process weaknesses such as the unreliability of scheduling, the fickleness of monitoring and inspection processes, the inaccuracy of project’s indicators, inconsistency of building documents and the random logistic management. Subsequently, we will focus our attention on providing solutions to improve scheduling, inspection, and hours tracking processes using emerging lean tools and field mobility applications that bring new perspectives in terms of cooperation. They have shown a great ability to connect various field teams and make informations visual and accessible to planify accurately and eliminate at the source the potential defects. In addition to software as a service use, the adoption of the human resource module of the Enterprise Resource Planning system can allow a meticulous time accounting and thus make the faster decision making. The next step is to integrate external data sources received from or destined to design engineers, logisticians, and suppliers in a holistic system. Creating a monolithic system that consolidates planning, quality, procurement, and resources management modules should be our ultimate target to build the construction industry supply chain.Keywords: lean, last planner system, field mobility applications, construction productivity
Procedia PDF Downloads 1151943 Linearization and Process Standardization of Construction Design Engineering Workflows
Authors: T. R. Sreeram, S. Natarajan, C. Jena
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Civil engineering construction is a network of tasks involving varying degree of complexity and streamlining, and standardization is the only way to establish a systemic approach to design. While there are off the shelf tools such as AutoCAD that play a role in the realization of design, the repeatable process in which these tools are deployed often is ignored. The present paper addresses this challenge through a sustainable design process and effective standardizations at all stages in the design workflow. The same is demonstrated through a case study in the context of construction, and further improvement points are highlighted.Keywords: syste, lean, value stream, process improvement
Procedia PDF Downloads 1231942 Increased Expression Levels of Soluble Epoxide Hydrolase in Obese and Its Modulation by Physical Exercise
Authors: Abdelkrim Khadir, Sina Kavalakatt, Preethi Cherian, Ali Tiss
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Soluble epoxide hydrolase (sEH) is an emerging therapeutic target in several chronic states that have inflammation as a common underlying cause such as immunometabolic diseases. Indeed, sEH is known to play a pro-inflammatory role by metabolizing anti-inflammatory, epoxyeicosatrienoic acids (EETs) to pro-inflammatory diols. Recently, it was shown sEH to be linked to diet and microbiota interaction in rat models of obesity. Nevertheless, the functional contribution of sEH and its anti-inflammatory substrates EETs in obesity remain poorly understood. In the current study, we compared the expression pattern of sEH between lean and obese nondiabetic human subjects using subcutaneous adipose tissue (SAT) and peripheral blood mononuclear cells (PBMCs). Using RT-PCR, western blot and immunofluorescence confocal microscopy, we show here that the level of sEH mRNA and protein to be significantly increased in obese subjects with concomitant increase in endoplasmic reticulum (ER) stress components (GRP78 and ATF6α) and inflammatory markers (TNF-α, IL-6) when compared to lean controls. The observation that sEH was overexpressed in obese subjects’ prompt us to investigate whether physical exercise could reduce its expression. In this study, we report here 3-months supervised physical exercise significantly attenuated the expression of sEH in both the SAT and PBMCs, with a parallel decrease in the expression of ER stress markers along with attenuated inflammatory response. On the other hand, homocysteine, a sulfur containing amino acid deriving from the essential amino acid methionine was shown to be directly associated with insulin resistance. When 3T3-L1 preadipocytes cells were treated with homocysteine our results show increased sEH levels along with ER stress markers. Collectively, our data suggest that sEH upregulation is strongly linked to ER stress in adiposity and that physical exercise modulates its expression. This gives further evidence that exercise might be useful as a strategy for managing obesity and preventing its associated complications.Keywords: obesity, adipose tissue, epoxide hydrolase, ER stress
Procedia PDF Downloads 1391941 Total Quality Management in Companies Manufacturing
Authors: Malki Nadia Fatima Zahra, Kellal Cheimaa, Brahimi Houria
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Aim of the study is to show the role of total Quality Management on firm performance; the research relied on the views of sample managers working in the Marinel pharmaceutical company. The research aims to achieve many objectives, including increasing awareness of the concepts of Total Quality Management on Firm Performance, especially in the manufacturing firm, providing a future vision of the possibility of success, and the actual application of the Principles of Total Quality Management in the manufacturing company. The research adopted a default model was built after a review and analysis of the literature review in the context of one hypothesis main points at the origin of a group of sub-hypotheses. The research presented a set of conclusions, and the most important of these conclusions was there is a relationship between the Principles of TQM and Firm Performance.Keywords: total quality management, TQM dimension, firm performance, strategies
Procedia PDF Downloads 671940 The Impact of Artificial Intelligence on Human Developments Obligations and Theories
Authors: Seham Elia Moussa Shenouda
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The relationship between development and human rights has long been the subject of academic debate. To understand the dynamics between these two concepts, various principles are adopted, from the right to development to development-based human rights. Despite the initiatives taken, the relationship between development and human rights remains unclear. However, the overlap between these two views and the idea that efforts should be made in the field of human rights have increased in recent years. It is then evaluated whether the right to sustainable development is acceptable or not. The article concludes that the principles of sustainable development are directly or indirectly recognized in various human rights instruments, which is a good answer to the question posed above. This book therefore cites regional and international human rights agreements such as , as well as the jurisprudence and interpretative guidelines of human rights institutions, to prove this hypothesis.Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security
Procedia PDF Downloads 361939 The Effect of Leadership Styles on Continuous Improvement Teams
Authors: Paul W. Murray
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This research explores the relationship between leadership style and continuous improvement (CI) teams. CI teams have several features that are not always found in other types of teams, including multi-functional members, short time period for performance, positive and actionable results, and exposure to senior leadership. There is not only one best style of leadership for these teams. Instead, it is important to select the best leadership style for the situation. The leader must have the flexibility to change styles and the skill to use the chosen style effectively in order to ensure the team’s success.Keywords: leadership style, lean manufacturing, teams, cross-functional
Procedia PDF Downloads 3711938 First-Principles Density Functional Study of Nitrogen-Doped P-Type ZnO
Authors: Abdusalam Gsiea, Ramadan Al-habashi, Mohamed Atumi, Khaled Atmimi
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We present a theoretical investigation on the structural, electronic properties and vibrational mode of nitrogen impurities in ZnO. The atomic structures, formation and transition energies and vibrational modes of (NO3)i interstitial or NO4 substituting on an oxygen site ZnO were computed using ab initio total energy methods. Based on Local density functional theory, our calculations are in agreement with one interpretation of bound-excition photoluminescence for N-doped ZnO. First-principles calculations show that (NO3)i defects interstitial or NO4 substituting on an Oxygen site in ZnO are important suitable impurity for p-type doping in ZnO. However, many experimental efforts have not resulted in reproducible p-type material with N2 and N2O doping. by means of first-principle pseudo-potential calculation we find that the use of NO or NO2 with O gas might help the experimental research to resolve the challenge of achieving p-type ZnO.Keywords: DFF, nitrogen, p-type, ZnO
Procedia PDF Downloads 4631937 Common Laws Principles: A Way to Solve Global Environmental Change
Authors: Neelam Kadyan
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Global environmental change is happening at an alarming rate in the present world. Floods, Tsunamis’, Avalanches, Change in Weather patterns, Rise in sea temperature, Landslides, are only few evidences of this change. To regulate such alarming growth of global change in environment certain regulatory system or mechanism is required. Nuisance,negligence,absolute liability,strict liability and trespass are some of the effective common law principles which are helpful in environmental problems. What we need today is sufficient law and adequate machinery to enforce the legal standards. Without law environmental standards cannot be enforced and once again there is need to adopt the common law approach in solving the problem of environmental change as through this approach the affected person can get compensation and as the same time it puts check on wrongdoer.Keywords: global environmental problems, nuisance, negligence, trespass, strict liability, absolute liability
Procedia PDF Downloads 5651936 Interval Functional Electrical Stimulation Cycling and Nutritional Counseling Improves Lean Mass to Fat Mass Ratio and Decreases Cardiometabolic Disease Risk in Individuals with Spinal Cord Injury
Authors: David Dolbow, Daniel Credeur, Mujtaba Rahimi, Dobrivoje Stokic, Jennifer Lemacks, Andrew Courtner
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Introduction: Obesity is at epidemic proportions in the spinal cord injury (SCI) population (66-75%), as individuals who suffer from paralysis undergo a dramatic decrease in muscle mass and a dramatic increase in adipose deposition. Obesity is a major public health concern which includes a doubling of the risk of heart disease, stroke and type II diabetes mellitus. It has been demonstrated that physical activity, and especially HIIT, can promote a healthy body composition and decrease the risk cardiometabolic disease in the able-bodied population. However, SCI typically limits voluntary exercise to the arms, but a high prevalence of shoulder pain in persons with chronic SCI (60-90%) can cause increased arm exercise to be problematic. Functional electrical stimulation (FES) cycling has proven to be a safe and effective way to exercise paralyzed leg muscles in clinical and home settings, saving the often overworked arms. Yet, HIIT-FES cycling had not been investigated prior to the current study. The purpose of this study was to investigate the body composition changes with combined HIIT-FES cycling and nutritional counseling on individuals with SCI. Design: A matched (level of injury, time since injury, body mass index) and controlled trail. Setting: University exercise performance laboratory. Subjects: Ten individuals with chronic SCI (C5-T9) ASIA impairment classification (A & B) were divided into the treatment group (n=5) for 30 minutes of HIIT-FES cycling 3 times per week for 8 weeks and nutritional counseling over the phone for 30 minutes once per week for 8 weeks and the control group (n=5) who received nutritional counseling only. Results: There was a statistically significant difference between the HIIT-FES group and the control group in mean body fat percentage change (-1.14 to +0.24) respectively, p = .030). There was also a statistically significant difference between the HIIT-FES and control groups in mean change in legs lean mass (+0.78 kg to -1.5 kg) respectively, p = 0.004. There was a nominal decrease in weight, BMI, total fat mass and a nominal increase in total lean mass for the HIIT-FES group over the control group. However, these changes were not found to be statistically significant. Additionally, there was a nominal decrease in the mean blood glucose levels for both groups 101.8 to 97.8 mg/dl for the HIIT-FES group and 94.6 to 93 mg/dl for the Nutrition only group, however, neither were found to be statistically significant. Conclusion: HIIT-FES cycling combined with nutritional counseling can provide healthful body composition changes including decreased body fat percentage in just 8 weeks. Future study recommendations include a greater number of participants, a primer electrical stimulation exercise program to better ready participants for HIIT-FES cycling and a greater volume of training above 30 minutes, 3 times per week for 8 weeks.Keywords: body composition, functional electrical stimulation cycling, high-intensity interval training, spinal cord injury
Procedia PDF Downloads 1161935 Competition in Petroleum Extraction and the Challenges of Climate Change
Authors: Saeid Rabiei Majd, Motahareh Alvandi, Bahareh Asefi
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Extraction of maximum natural resources is one of the common policies of governments, especially petroleum resources that have high economic and strategic value. The incentive to access and maintain profitable oil markets for governments or international oil companies, causing neglects them to pay attention to environmental principles and sustainable development, which in turn drives up environmental and climate change. Significant damage to the environment can cause severe damage to citizens and indigenous people, such as the compulsory evacuation of their zone due to contamination of water and air resources, destruction of animals and plants. Hawizeh Marshes is a common aquatic and environmental ecosystem along the Iran-Iraq border that also has oil resources. This marsh has been very rich in animal, vegetative, and oil resources. Since 1990, the political motives, the strategic importance of oil extraction, and the disregard for the environmental rights of the Iraqi and Iranian governments in the region have caused 90% of the marshes and forced migration of indigenous people. In this paper, we examine the environmental degradation factors resulting from the adoption of policies and practices of governments in this region based on the principles of environmental rights and sustainable development. Revision of the implementation of the government’s policies and natural resource utilization systems can prevent the spread of climate change, which is a serious international challenge today.Keywords: climate change, indigenous rights, petroleum operation, sustainable development principles, sovereignty on resources
Procedia PDF Downloads 1111934 Changes in Financial Reporting of Polish Entities Resulting from the Implementation of Directive 34/EU and Evaluation of the Changes by Accountants
Authors: Piotr Prewysz-Kwinto, Grazyna Voss
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In June 2013, the European Parliament and the Council adopted a directive on financial reporting (Directive 2013/34/EU). The main objective was to simplify the principles of the preparation of financial statements, including the principles of the presentation and disclosures of financial information by adapting reporting burdens to the type and size of an undertaking. Therefore, the Directive introduced a classification of all undertakings into five groups, i.e. micro, small, medium-sized, large and public-interest entities, and defined in detail the classification criteria. The principles of the preparation of financial statements and the presentation of financial information as well as applicable simplifications were defined for each group. The EU Member States had to implement the provisions of Directive 34 relating to accounting and financial reporting into domestic norms until January 1, 2016. In Poland, the provisions of Directive 34 were implemented into domestic accounting norms specified in the Polish Accounting Act on a gradual basis. On July 11, 2014, the Polish Parliament adopted an amendment to the Act, introducing the Directive's solutions for micro-undertakings and on July 23, 2015, for the remaining undertakings. The aim of this paper is to present Polish solutions relating to financial reporting after the implementation of Directive 34 and the results of the survey conducted among accountants regarding the evaluation of the implemented simplifications for micro and small undertakings.Keywords: accounting standards, financial reporting, financial statement, simplification
Procedia PDF Downloads 2781933 Historical Evolution of Islamic Law and Its Application to the Islamic Finance
Authors: Malik Imtiaz Ahmad
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The prime sources of Islamic Law or Shariah are Quran and Sunnah and is applied to the personal and public affairs of Muslims. Islamic law is deemed to be divine and furnishes a complete code of conduct based upon universal values to build honesty, trust, righteousness, piety, charity, and social justice. The primary focus of this paper was to examine the development of Islamic jurisprudence (Fiqh) over time and its relevance to the field of Islamic finance. This encompassed a comprehensive analysis of the historical context, key legal principles, and their application in contemporary financial systems adhering to Islamic principles. This study aimed to elucidate the deep-rooted connection between Islamic law and finance, offering valuable insights for practitioners and policymakers in the Islamic finance sector. Understanding the historical context and legal underpinnings is crucial for ensuring the compliance and ethicality of modern financial systems adhering to Islamic principles. Fintech solutions are developing fields to accelerate the digitalization of Islamic finance products and services for the harmonization of global investors' mandate. Through this study, we focus on institutional governance that will improve Sharia compliance, efficiency, transparency in decision-making, and Islamic finance's contribution to humanity through the SDGs program. The research paper employed an extensive literature review, historical analysis, examination of legal principles, and case studies to trace the evolution of Islamic law and its contemporary application in Islamic finance, providing a concise yet comprehensive understanding of this intricate relationship. Through these research methodologies, the aim was to provide a comprehensive and insightful exploration of the historical evolution of Islamic law and its relevance to contemporary Islamic finance, thereby contributing to a deeper understanding of this unique and growing sector of the global financial industry.Keywords: sharia, sequencing Islamic jurisprudence, Islamic congruent marketing, social development goals of Islamic finance
Procedia PDF Downloads 701932 Representational Conference Profile of Secondary Students in Understanding Selected Chemical Principles
Authors: Ryan Villafuerte Lansangan
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Assessing students’ understanding in the microscopic level of an abstract subject like chemistry poses a challenge to teachers. Literature reveals that the use of representations serves as an essential avenue of measuring the extent of understanding in the discipline as an alternative to traditional assessment methods. This undertaking explored the representational competence profile of high school students from the University of Santo Tomas High School in understanding selected chemical principles and correlate this with their academic profile in chemistry based on their performance in the academic achievement examination in chemistry administered by the Center for Education Measurement (CEM). The common misconceptions of the students on the selected chemistry principles based on their representations were taken into consideration as well as the students’ views regarding their understanding of the role of chemical representations in their learning. The students’ level of representation task instrument consisting of the main lessons in chemistry with a corresponding scoring guide was prepared and utilized in the study. The study revealed that most of the students under study are unanimously rated as Level 2 (symbolic level) in terms of their representational competence in understanding the selected chemical principles through the use of chemical representations. Alternative misrepresentations were most observed on the students’ representations on chemical bonding concepts while the concept of chemical equation appeared to be the most comprehensible topic in chemistry for the students. Data implies that teachers’ representations play an important role in helping the student understand the concept in a microscopic level. Results also showed that the academic achievement in the chemistry of the students based on the standardized CEM examination has a significant association with the students’ representational competence. In addition, the students’ responses on the students’ views in chemical representations questionnaire evidently showed a good understanding of what a chemical representation or a mental model is by drawing a negative response that these tools should be an exact replica. Moreover, the students confirmed a greater appreciation that chemical representations are explanatory tools.Keywords: chemical representations, representational competence, academic profile in chemistry, secondary students
Procedia PDF Downloads 4061931 Landmines and the Postcolonial Security Discourse in Zimbabwe
Authors: Fradreck Jockonia Mujuru
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The effects of landmine residues from the Zimbabwean liberation war are persisting. Landmines are violently maiming and killing people and animals, causing certain areas inaccessible for agriculture and habitation, instilling fear, and even inducing forced migration. A significant gap in landmines literature is that they are mainly treated as a humanitarian issue and less scholarly. This paper engaged in theorising landmines using postcolonial literature as an epistemology. The results exhibit three issues. One, postcolonial literature provides a timeframe, a process, a space, and an attitude towards modernity on the inquiry of landmines. Two, landmines are understood in the context of war and were further decolonised to pick unique principles studied. Lastly, some of the unique principles found in landmines after decolonising are their ability to provide surveillance, repression and violent fate to all who cross the set boundaries. Therefore, theorising landmines can also be pushed further to be understood through repression. This article concluded that landmines can be theorised outside mainstream International Relations theories using postcolonial literature.Keywords: landmines, postcolonial, repression, security, violence
Procedia PDF Downloads 761930 Biculturalism and Educational Success: The Case of the Social Justice High School in Chicago, Illinois, USA
Authors: L. Tizzi
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The aim of this contribution is to present the experience of the U.S. secondary school Social Justice High School (SoJo), part of the larger Campus of Little Village Lawndale High School (LVLHS) located in Chicago, Illinois (USA). This experience can be considered a concrete application of the principles of the educational perspective known, in the United States, as Social Justice Education, aimed at ensuring quality education and educational success for students from disadvantaged groups, particularly those characterized by “biculturalism”, i.e. students with a dual cultural and linguistic background. The contribution will retrace the historical and social events that led to the birth of the SoJo, explaining the principles and methods used by the school to achieve its objectives and giving also some statistical data.Keywords: biculturalism, educational success, social justice education, social justice high school
Procedia PDF Downloads 2061929 Augmented Tourism: Definitions and Design Principles
Authors: Eric Hawkinson
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After designing and implementing several iterations of implementations of augmented reality (AR) in tourism, this paper takes a deep look into design principles and implementation strategies of using AR at destination tourism settings. The study looks to define augmented tourism from past implementations as well as several cases, uses designed and implemented for tourism. The discussion leads to formation of frameworks and best practices for AR as well as virtual reality( VR) to be used in tourism settings. Some main affordances include guest autonomy, customized experiences, visitor data collection and increased electronic word-of-mouth generation for promotion purposes. Some challenges found include the need for high levels of technology infrastructure, low adoption rates or ‘buy-in’ rates, high levels of calibration and customization, and the need for maintenance and support services. Some suggestions are given as to how to leverage the affordances and meet the challenges of implementing AR for tourism.Keywords: augmented tourism, augmented reality, eTourism, virtual tourism, tourism design
Procedia PDF Downloads 3701928 The Potential of Extending the Shelf Life of Meat by Encapsulation with Red Clay
Authors: Onuoha Ogbonnaya Gideon, Ishaq Hafsah Yusuf
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Introduction: Meat is a perishable food of good nutrition. Meat ranks among the most significant, nutritious, and favored food items available to most locals. It is a good source of protein (17-19%), depending on sources, and contains appreciable amounts of fat and moisture. However, it has a very short shelf life due mainly to its high moisture, fat, and other nutrient contents. Meat spoilage can result from microbial proliferation as well as inherent enzymes in the meat tissues. Bacteria contamination and permeability to both oxygen and water vapor are major concerns associated with spoilage of meat and its storage. Packaging is fundamental in the preservation and presentation of food. Red clay is a very common substance; hydrous aluminum phyllosilicate, sometimes with varying amounts of iron, magnesium, alkali metals, alkaline earth, and cation formed from sedimentary rocks. Furthermore, red clay is an extremely absorbent material and develops plasticity when wet due to the molecular film of water surrounding the clay particles but can become hard, impervious, brittle, and non-brittle and non-plastic when dry. In developing countries, the high cost of refrigeration technologies and most other methods of preserving meat are exorbitant and thus can be substituted with the less expensive and readily available red clay for the preservation of meat. Methodology: 1000g of lean meat was diced into cubes of 10g each. The sample was then divided into four groups labelled raw meat (RMC); raw in 10% brine solution (RMB), boiled meat (BMC), and fried meat (FMC). It was then encapsulated with 2mm thick red clay and then heated in a muffle furnace at a temperature of 600OC for 30min. The samples were kept on a bench top for 30 days, and a storage study was carried out. Results: Our findings showed a decrease in value during storage for the physiochemical properties of all the sample; pH values decreased [RMC (7.05-7.6), RMB (8.46-7.0), BMC (6.0-5.0), FMC (4.08-3.9)]; free fatty acid content decreased with storage time [RMC (32.6%-31%), RMB (30.2%-28.6%), BMC (30.5%-27.4%), FMC (25.6%-23.8%)]; total soluble solid value decreased [RMC16.20-15.07, RMB (17.22-16.04), BMC (17.05-15.54), FMC (15.3-14.9)]. Conclusion: This result shows that encapsulation with red clay reduced all the values analyzed and thus has the potential to extend the shelf life of stored meat.Keywords: red clay, encapsulating, shelf life, physicochemical properties, lean meat
Procedia PDF Downloads 1091927 The Principles of Clarifications during the Phase of Tender Preparation in a Public Procurement Procedure
Authors: Adelina Vrancianu
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A public procurement procedure starts with the publication of the contract notice and the tender documentation. The documentation provides bidders with general guidelines and rules governing the tender process. At this stage, the interested economic operators start to prepare their bid. During this process, they may encounter unclear elements that, if are not clarified, may have a negative impact on the future bid with the ultimate sanction of exclusion. Until the opening of the bids, the potential bidders have the right to ask questions in order to clarify certain aspects of the tender documentation. In correlation, the contracting authorities have the obligation to answer these questions in a reasoned time and with clarity. In practice, the two conditions are not met due to a number of factors. This essay tries to outline the general principles regarding the clarifications during the phase of tender preparation. The provisions of the new directive on public procurement will be taken in consideration in this process in regard to the old directive.Keywords: tender preparation, tender documentation, clarifications, contract notice
Procedia PDF Downloads 2961926 Criteria for Good Governance in Georgian Defense Sector:Standards and Principles
Authors: Vephkhvia Grigalashvili
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This paper provides an overview of criteria for good governance in Georgian defense sector and scientific outcomes of comparative research. A respect for good governance and its realization into Georgian national defense sector represents a fundamental institutional necessity as well as country`s politico-legal obligation within the framework of the existing collaboration mechanisms with NATO (especially Building Integrity (BI) Programme) and the Association Agreement between the EU and Georgia. Furthermore good governance is considered as a democracy measuring criterion in country`s Euro-Atlantic integration process. Accordingly, integration and further development of the contemporary approaches of good governance into Georgian defense management model represents a burning issue of the country. The assessment of an existing model of the country, identification of defects and determination of course of institutional reforms in a mutual comparison format of good governance mechanisms of NATO or/and the EU member Eastern European or Baltic countries positively assessed by the international organizations is considered as a precondition for its effective realization. Scientific aims of this study are: (a) to conduct comparative analysis of Georgian national principles and generalized standards of NATO or/and the EU member Eastern European and Baltic countries in following segments of good governance: open governance; anticorruption policy; conflict of interests; integrity; internal and external control bodies; (b) to formulate theoretical and practical recommendations on reforms to be implemented in the country`s national defence sector. As research reveals, although, institutional / legal pillars of good governance in Georgian defense sector generally are in compliance with international principles, the quality of implementation of good government norms still remains as an area that needs further development by raising awareness of public servants and community.Keywords: anti-corruption policy within Georgian defense governance, conflict of interests within Georgian defense governance, good governance in Georgian defense sector, principles of integrity in Georgian defense management
Procedia PDF Downloads 1621925 Smart Transportation: Bringing Back Sunshine City Harare
Authors: R. Shayamapiki
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This study explores the applicability of applying new urbanism principles in cities of developing countries as a panacea towards building sustainable cities through implementing smart transportation. Smart transportation approach to planning has been growing remarkably around the globe in the past decade. In conquest to curb traffic congestion and reducing automobile dependency in the inner-city Harare, Smart Transportation has been a strong drive towards building sustainable cities. Conceptually, Smart Transportation constitutes of principles which include walking, cycling and mass transit. The Smart Transportation approach has been a success story in the cities of developing world but its application in the cities of developing countries has been doubtful. Cities of developing countries being multifaceted with several urban sustainability challenges, the study consolidates that there are no robust policy, legislative and institutional frameworks to govern the application of Smart Transportation in urban planning hence no clear roadway towards its success story. Questions regarding this investigation proliferate to; how capable are cities of developing countries to transform Smart Transportation principles to a success story? What victory can Smart Transportation bring to sustainable urban development? What are constraints of embracing the principles and how can they be manipulated? Methodologically the case study of urban syntax in Harare Central Business District and arterial roads of the city, legislation and institutional settings underpins various research outcomes. The study finds out the hindrances of policy, legislative and institutional incapacities cooked with economic constraints, lack of political will and technically inflexible zoning regulations. The study also elucidates that there is need to adopt a localized approach to Smart Transportation. The paper then calls for strengthening of institutional and legal reform in conquest to embrace the concept, policy and legislative support, feasible financial mechanism, coordination of responsible stakeholders, planning standards and regulatory frameworks reform to celebrate the success story of Smart Transportation in the developing world.Keywords: inner-city Harare, new urbanism, smart transportation, sustainable cities
Procedia PDF Downloads 4691924 First-Principles Calculations of Hydrogen Adsorbed in Multi-Layer Graphene
Authors: Mohammad Shafiul Alam, Mineo Saito
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Graphene-based materials have attracted much attention because they are candidates for post silicon materials. Since controlling of impurities is necessary to achieve nano device, we study hydrogen impurity in multi-layer graphene. We perform local spin Density approximation (LSDA) in which the plane wave basis set and pseudopotential are used. Previously hydrogen monomer and dimer in graphene is well theoretically studied. However, hydrogen on multilayer graphene is still not clear. By using first-principles electronic structure calculations based on the LSDA within the density functional theory method, we studied hydrogen monomers and dimers in two-layer graphene. We found that the monomers are spin-polarized and have magnetic moment 1 µB. We also found that most stable dimer is much more stable than monomer. In the most stable structures of the dimers in two-layer graphene, the two hydrogen atoms are bonded to the host carbon atoms which are nearest-neighbors. In this case two hydrogen atoms are located on the opposite sides. Whereas, when the two hydrogen atoms are bonded to the same sublattice of the host materials, magnetic moments of 2 µB appear in two-layer graphene. We found that when the two hydrogen atoms are bonded to third-nearest-neighbor carbon atoms, the electronic structure is nonmagnetic. We also studied hydrogen monomers and dimers in three-layer graphene. The result is same as that of two-layer graphene. These results are very important in the field of carbon nanomaterials as it is experimentally difficult to show the magnetic state of those materials.Keywords: first-principles calculations, LSDA, multi-layer gra-phene, nanomaterials
Procedia PDF Downloads 3311923 Geological, Engineering Geological, and Hydrogeological Characteristics of the Knowledge Economic City, Al Madinah Al Munawarah, KSA
Authors: Mutasim A. M. Ez Eldin, Tareq Saeid Al Zahrani, Gabel Zamil Al-Barakati, Ibrahim Mohamed AlHarthi, Marwan Mohamed Al Saikhan, Waleed Abdel Aziz Al Aklouk, Waheed Mohamed Saeid Ba Amer
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The Knowledge Economic City (KEC) of Al Madinah Al Munawarah is one of the major projects and represents a cornerstone for the new development activities for Al Madinah. The study area contains different geological units dominated by basalt and overlain by surface deposits. The surface soils vary in thickness and can be classified into well-graded SAND with silt and gravel (SW-SM), silty SAND with gravel (SM), silty GRAVEL with sand (GM), and sandy SILTY clay (CL-ML). The subsurface soil obtained from the drilled boreholes can be classified into poorly graded GRAVEL (GP), well-graded GRAVEL with sand (GW), poorly graded GRAVEL with silt (GP-GM), silty CLAYEY gravel with sand (GC-GM), silty SAND with gravel (SM), silt with SAND (ML), and silty CLAY with sand (CL-ML), sandy lean CLAY (CL), and lean CLAY (CL). The relative density of the deposit and the different gravel sizes intercalated with the soil influenced the Standard Penetration Tests (SPT) values. The SPT N values are high and approach refusal even at shallow depths. The shallow refusal depth (0.10 to 0.90m) of the Dynamic Cone Penetration Test (DCPT) was observed. Generally, the soil can be described as inactive with low plasticity and dense to very dense consistency. The basalt of the KEC site is characterized by slightly (W2) to moderately (W3) weathering, their strength ranges from moderate (S4) to very strong (S2), and the Rock Quality Designation (RQD) ranges from very poor (R5) to excellent (R1). The engineering geological map of the KEC characterized the geoengineering properties of the soil and rock materials and classified them into many zones. The high sulphate (SO₄²⁻) and chloride (Cl⁻) contents in groundwater call for protective measures for foundation concrete. The current study revealed that geohazard(s) mitigation measures concerning floods, volcanic eruptions, and earthquakes should be taken into consideration.Keywords: engineering geology, KEC, petrographic description, rock and soil investigations
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