Search results for: strategic International law
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5120

Search results for: strategic International law

2450 Cross-Cultural Conflict Management in Transnational Business Relationships: A Qualitative Study with Top Executives in Chinese, German and Middle Eastern Cases

Authors: Sandra Hartl, Meena Chavan

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This paper presents the outcome of a four year Ph.D. research on cross-cultural conflict management in transnational business relationships. An important and complex problem about managing conflicts that arise across cultures in business relationships is investigated, and conflict resolution strategies are identified. This paper particularly focuses on transnational relationships within a Chinese, German and Middle Eastern framework. Unlike many papers on this issue which have been built on experiments with international MBA students, this research provides real-life cases of cross-cultural conflicts which are not easy to capture. Its uniqueness is underpinned as the real case data was gathered by interviewing top executives at management positions in large multinational corporations through a qualitative case study method approach. This paper makes a valuable contribution to the theory of cross-cultural conflicts, and despite the sensitivity, this research primarily presents real-time business data about breaches of contracts between two counterparties engaged in transnational operating organizations. The overarching aim of this research is to identify the degree of significance for the cultural factors and the communication factors embedded in cross-cultural business conflicts. It questions from a cultural perspective what factors lead to the conflicts in each of the cases, what the causes are and the role of culture in identifying effective strategies for resolving international disputes in an increasingly globalized business world. The results of 20 face to face interviews are outlined, which were conducted, recorded, transcribed and then analyzed using the NVIVO qualitative data analysis system. The outcomes make evident that the factors leading to conflicts are broadly organized under seven themes, which are communication, cultural difference, environmental issues, work structures, knowledge and skills, cultural anxiety and personal characteristics. When evaluating the causes of the conflict it is to notice that these are rather multidimensional. Irrespective of the conflict types (relationship or task-based conflict or due to individual personal differences), relationships are almost always an element of all conflicts. Cultural differences, which are a critical factor for conflicts, result from different cultures placing different levels of importance on relationships. Communication issues which are another cause of conflict also reflect different relationships styles favored by different cultures. In identifying effective strategies for solving cross-cultural business conflicts this research identifies that solutions need to consider the national cultures (country specific characteristics), organizational cultures and individual culture, of the persons engaged in the conflict and how these are interlinked to each other. Outcomes identify practical dispute resolution strategies to resolve cross-cultural business conflicts in reference to communication, empathy and training to improve cultural understanding and cultural competence, through the use of mediation. To conclude, the findings of this research will not only add value to academic knowledge of cross-cultural conflict management across transnational businesses but will also add value to numerous cross-border business relationships worldwide. Above all it identifies the influence of cultures and communication and cross-cultural competence in reducing cross-cultural business conflicts in transnational business.

Keywords: business conflict, conflict management, cross-cultural communication, dispute resolution

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2449 Unlocking the Potential of Phosphatic Wastes: Sustainable Valorization Pathways for Synthesizing Functional Metal-Organic Frameworks and Zeolites

Authors: Ali Mohammed Yimer, Ayalew H. Assen, Youssef Belmabkhout

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This study delves into sustainable approaches for valorizing phosphatic wastes, specifically phosphate mining wastes and phosphogypsum, which are byproducts of phosphate industries and pose significant environmental challenges due to their accumulation. We propose a unified strategic synthesis method aimed at converting these wastes into hetero-functional porous materials. Our approach involves isolating the primary components of phosphatic wastes, such as CaO, SiO2 and Al2O3 to fabricate functional porous materials falling into two distinct classes. Firstly, alumina and silica components are extracted or isolated to produce zeolites (including CAN, GIS, SOD, FAU, and LTA), characterized by a Si/Al ratio of less than 5. Secondly, residual calcium is utilized to synthesize calcium-based metal–organic frameworks (Ca-MOFs) employing various organic linkers like Ca-BDC, Ca-BTC and Ca-TCPB (SBMOF-2), thereby providing flexibility in material design. Characterization techniques including XRD, SEM-EDX, FTIR, and TGA-MS affirm successful material assembly, while sorption analyses using N2, CO2, and H2O demonstrate the porosity of the materials. Particularly noteworthy is the water/alcohol separation potential exhibited by the Ca-BTC MOF, owing to its optimal pore aperture size (∼3.4 Å). To enhance replicability and scalability, detailed protocols for each synthesis step and specific conditions for each process are provided, ensuring that the methodology can be easily reproduced and scaled up for industrial applications. This synthetic transformation approach represents a valorization route for converting phosphatic wastes into extended porous structures, promising significant environmental and economic benefits.

Keywords: calcium-based metal-organic frameworks, low-silica zeolites, porous materials, sustainable synthesis, valorization

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2448 Fundamentals of Mobile Application Architecture

Authors: Mounir Filali

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Companies use many innovative ways to reach their customers to stay ahead of the competition. Along with the growing demand for innovative business solutions is the demand for new technology. The most noticeable area of demand for business innovations is the mobile application industry. Recently, companies have recognized the growing need to integrate proprietary mobile applications into their suite of services; Companies have realized that developing mobile apps gives them a competitive edge. As a result, many have begun to rapidly develop mobile apps to stay ahead of the competition. Mobile application development helps companies meet the needs of their customers. Mobile apps also help businesses to take advantage of every potential opportunity to generate leads that convert into sales. Mobile app download growth statistics with the recent rise in demand for business-related mobile apps, there has been a similar rise in the range of mobile app solutions being offered. Today, companies can use the traditional route of the software development team to build their own mobile applications. However, there are also many platform-ready "low-code and no-code" mobile apps available to choose from. These mobile app development options have more streamlined business processes. This helps them be more responsive to their customers without having to be coding experts. Companies must have a basic understanding of mobile app architecture to attract and maintain the interest of mobile app users. Mobile application architecture refers to the buildings or structural systems and design elements that make up a mobile application. It also includes the technologies, processes, and components used during application development. The underlying foundation of all applications consists of all elements of the mobile application architecture; developing a good mobile app architecture requires proper planning and strategic design. The technology framework or platform on the back end and user-facing side of a mobile application is part of the mobile architecture of the application. In-application development Software programmers loosely refer to this set of mobile architecture systems and processes as the "technology stack."

Keywords: mobile applications, development, architecture, technology

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2447 Agent-Based Simulation for Supply Chain Transport Corridors

Authors: Kamalendu Pal

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Supply chains are the spinal cord of trade and commerce. Their logistics use different transport corridors on regular basis for operational purpose. The international supply chain transport corridors include different infrastructure elements (e.g. weighbridge, package handling equipment, border clearance authorities, and so on) in supply chains. This paper presents the use of multi-agent systems (MAS) to model and simulate some aspects of transportation corridors, and in particular the area of weighbridge resource optimization for operational profit generation purpose. An underlying multi-agent model provides a means of modeling the relationships among stakeholders in order to enable coordination in a transport corridor environment. Simulations of the costs of container unloading, reloading, and waiting time for queuing up tracks have been carried out using data sets. Results of the simulation provide the potential guidance in making decisions about optimal service resource allocation in a trade corridor.

Keywords: multi-agent systems, simulation, supply chain, transport corridor, weighbridge

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2446 Design of a Pneumonia Ontology for Diagnosis Decision Support System

Authors: Sabrina Azzi, Michal Iglewski, Véronique Nabelsi

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Diagnosis error problem is frequent and one of the most important safety problems today. One of the main objectives of our work is to propose an ontological representation that takes into account the diagnostic criteria in order to improve the diagnostic. We choose pneumonia disease since it is one of the frequent diseases affected by diagnosis errors and have harmful effects on patients. To achieve our aim, we use a semi-automated method to integrate diverse knowledge sources that include publically available pneumonia disease guidelines from international repositories, biomedical ontologies and electronic health records. We follow the principles of the Open Biomedical Ontologies (OBO) Foundry. The resulting ontology covers symptoms and signs, all the types of pneumonia, antecedents, pathogens, and diagnostic testing. The first evaluation results show that most of the terms are covered by the ontology. This work is still in progress and represents a first and major step toward a development of a diagnosis decision support system for pneumonia.

Keywords: Clinical decision support system, Diagnostic errors, Ontology, Pneumonia

Procedia PDF Downloads 189
2445 Attributes of Ethical Leadership and Ethical Guidelines in Malaysian Public Sector

Authors: M. Norazamina, A. Azizah, Y. Najihah Marha, A. Suraya

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Malaysian Public Sector departments or agencies are responsible to provide efficient public services with zero corruption. However, corruption continues to occur due to the absence of ethical leadership and well-execution of ethical guidelines. Thus, the objective of this paper is to explore the attributes of ethical leadership and ethical guidelines. This study employs a qualitative research by analyzing data from interviews with key informers of public sector using conceptual content analysis (NVivo11). The study reveals eight attributes of ethical leadership which are role model, attachment, ethical support, knowledgeable, discipline, leaders’ spirituality encouragement, virtue values and shared values. Meanwhile, five attributes (guidelines, communication, check and balance, concern on stakeholders and compliance) of ethical guidelines are identified. These identified attributes should become the ethical identity and ethical direction of Malaysian Public Sector. This could enhance the public trust as well as the international community trust towards the public sector.

Keywords: check and balance, ethical guidelines, ethical leadership, public sector, spirituality encouragement

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2444 Sustainable Approach in Textile and Apparel Industry: Case Study Applied to a Medium Enterprise

Authors: Maged Kamal

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Previous research papers have suggested that enhancing the environmental performance in textiles and apparel industry would affect positively on the overall enterprise competitiveness. However, there is a gap in the literature regarding simplifying the available theory to get it practically implemented with more confidence of the expected results, especially for small and medium enterprises. The aim of this paper is to simplify and best use of the concerned international norms to produce a systematic approach that could be used as a guideline for practical application of the main sustainable principles in medium size textile business. The increasing in efficiency which has been resulted from the implementation of the suggested approach/model originated from reduction in raw materials usage, energy, and water savings, in addition to the risk reduction for the people and the environment. The practical case study has been implemented in a textile factory producing knitted fabrics, readymade garments, dyed and printed fabrics. The results were analyzed to examine the effect of the suggested change on the enterprise profitability.

Keywords: apparel industry, environmental management, sustainability, textiles

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2443 Special Educational Needs Coordinators in England: Changemakers in Mainstream School Settings

Authors: Saneeya Qureshi

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This paper reports doctoral research into the impact of Special Educational Needs Coordinators (SENCOs) on teachers in England, UK. Since 1994, it has been compulsory for all mainstream schools in the UK to have a SENCO who co-ordinates assessment and provision for supporting pupils with Special Educational Needs (SEN), helping teachers to develop and implement optimal SEN planning and resources. SENCOs’ roles have evolved as various policies continually redefined SEN provision, impacting their positioning within the school hierarchical structure. SENCOs in England are increasingly recognised as key members of school senior management teams. In this paper, It will be argued that despite issues around the transformative ‘professionalisation’ of their role, and subsequent conflict around boundaries and power relations, SENCOs enhance teachers’ abilities in terms of delivering optimal SEN provision. There is a significant international dimension to the issue: a similar role in respect of SEN management already exists in countries such as Ireland, Finland and Singapore, whilst in other countries, such as Italy and India, the introduction of a role similar to that of a SENCO is currently under discussion. The research question addressed is: do SENCOs enhance teachers’ abilities to be effective teachers of children with Special Educational Needs? The theoretical framework of the project is that of interpretivism, as it is acknowledged that there are contexts and realities are social constructions. The study applied a mixed method approach consisting of two phases. The first phase involved a purposive survey (n=42) of 223 primary school SENCOs, which enabled a deeper insight into SENCOs’ perceptions of their roles in relation to teachers. The second phase consisted of semi-structured interviews (n=36) of SENCOs, teachers and head teachers, in addition to school SEN-related documentation scrutiny. ‘Trustworthiness’ was accomplished through data and methodological triangulation, in addition to a rigorous process of coding and thematic analysis. The research was informed by an Ethical Code as per national guidelines. Research findings point to the evolutionary aspect of the SENCO role having engendered a culture of expectations amongst practitioners, as SENCOs transition from being ‘fixers’ to being ‘enablers’ of teachers. Outcomes indicate that SENCOs can empower teaching staff through the dissemination of specialist knowledge. However, there must be resources clearly identified for such dissemination to take place. It is imperative that both SENCOs and teachers alike address the issue of absolution of responsibility that arises when the ownership and accountability for the planning and implementation of SEN provision are not clarified so as to ensure the promotion of a positive school ethos around inclusive practices. Optimal outcomes through effective SEN interventions and teaching practices are positively correlated with the inclusion of teachers in the planning and execution of SEN provisions. An international audience can consider how the key findings are being manifest in a global context, with reference to their own educational settings. Research outcomes can aid the development of specific competencies needed to shape optimal inclusive educational settings in accordance with the official global priorities pertaining to inclusion.

Keywords: inclusion, school professionals, school leadership, special educational needs (SEN), special educational needs coordinators (SENCOs)

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2442 Nigerian Football System: Examining Micro-Level Practices against a Global Model for Integrated Development of Mass and Elite Sport

Authors: Iorwase Derek Kaka’an, Peter Smolianov, Steven Dion, Christopher Schoen, Jaclyn Norberg, Charles Gabriel Iortimah

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This study examines the current state of football in Nigeria to identify the country's practices, which could be useful internationally, and to determine areas for improvement. Over 200 sources of literature on sport delivery systems in successful sports nations were analyzed to construct a globally applicable model of elite football integrated with mass participation, comprising of the following three levels: macro (socio-economic, cultural, legislative, and organizational), meso (infrastructures, personnel, and services enabling sports programs) and micro level (operations, processes, and methodologies for the development of individual athletes). The model has received scholarly validation and has shown to be a framework for program analysis that is not culturally bound. It has recently been utilized for further understanding such sports systems as US rugby, tennis, soccer, swimming, and volleyball, as well as Dutch and Russian swimming. A questionnaire was developed using the above-mentioned model. Survey questions were validated by 12 experts including academicians, executives from sports governing bodies, football coaches, and administrators. To identify best practices and determine areas for improvement of football in Nigeria, 116 coaches completed the questionnaire. Useful exemplars and possible improvements were further identified through semi-structured discussions with 10 Nigerian football administrators and experts. Finally, a content analysis of the Nigeria Football Federation's website and organizational documentation was conducted. This paper focuses on the micro level of Nigerian football delivery, particularly talent search and development as well as advanced athlete preparation and support. Results suggested that Nigeria could share such progressive practices as the provision of football programs in all schools and full-time coaches paid by governments based on the level of coach education. Nigerian football administrators and coaches could provide better football services affordable for all, where success in mass and elite sports is guided by science focused on athletes' needs. Better implemented could be international best practices such as lifelong guidelines for health and excellence of everyone and integration of fitness tests into player development and ranking as done in best Dutch, English, French, Russian, Spanish, and other European clubs; integration of educational and competitive events for elite and developing athletes as well as fans as done at the 2018 World Cup Russia; and academies with multi-stage athlete nurturing as done by Ajax in Africa as well as Barcelona FC and other top clubs expanding across the world. The methodical integration of these practices into the balanced development of mass and elite football will help contribute to international sports success as well as national health, education, crime control, and social harmony in Nigeria.

Keywords: football, high performance, mass participation, Nigeria, sport development

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2441 Literature as a Strategic Tool to Conscientise Africans: An Attempt by Postcolonial Writers and Critics to Reverse the Socio-Economics Imbalances of Colonialism

Authors: Lutendo Nendauni

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Colonialism breaks things, colonisers exploded native cultural solidarity, producing the spiritual confusion, psychic wounding, and economic exploitation of a new and dominated ‘other’. Colonialism as the cultural and economic exploitation began when the West defended in their seizure of foreign territories for the exploitation of its natural resources; this resulted in brutal socio-economic imbalances. The Western profited at the detriment of the weak Africa. However, colonialism has since passed, but the effects are still evident culturally, socially, and economically. This paper explored how postcolonial writers and critics attempt to reverse the socio-economic imbalances resulting from the fragmentation of colonialism, with a focus on the play 'I will Marry When I Want' by Ngugi wa Thiong’o and Ngugi wa Mirii, as a primary text. Using qualitative discourse-textual analysis as the research methodology, the researcher purposively extracts discourse segments from the text for analysis and interpretation. The findings reveal that Postcolonial critics and writers attempt to reverse the socio-economic effects of colonialism through various counter discourses; their literature is concerned with the destruction of colonised identity, the search for this identity, and its assertion. It is manifest in the text that writers offer corrective views about Africans; they stress that they write their literary texts to conscientise their fellow Africans. Postcolonial writers and critics argue that language is a carrier of culture and that the only way to break free from colonial influence is by not adopting a foreign language. They further through their poems, novels, plays, and music strategically shine the spotlight on the previously nameless and destitute people so that they can develop the human spirit’s desire to overcome defeat, socio-political deprivation, and isolation.

Keywords: colonialism, postcoloniality, critics, socio-economic imbalances

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2440 Differential Approach to Technology Aided English Language Teaching: A Case Study in a Multilingual Setting

Authors: Sweta Sinha

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Rapid evolution of technology has changed language pedagogy as well as perspectives on language use, leading to strategic changes in discourse studies. We are now firmly embedded in a time when digital technologies have become an integral part of our daily lives. This has led to generalized approaches to English Language Teaching (ELT) which has raised two-pronged concerns in linguistically diverse settings: a) the diverse linguistic background of the learner might interfere/ intervene with the learning process and b) the differential level of already acquired knowledge of target language might make the classroom practices too easy or too difficult for the target group of learners. ELT needs a more systematic and differential pedagogical approach for greater efficiency and accuracy. The present research analyses the need of identifying learner groups based on different levels of target language proficiency based on a longitudinal study done on 150 undergraduate students. The learners were divided into five groups based on their performance on a twenty point scale in Listening Speaking Reading and Writing (LSRW). The groups were then subjected to varying durations of technology aided language learning sessions and their performance was recorded again on the same scale. Identifying groups and introducing differential teaching and learning strategies led to better results compared to generalized teaching strategies. Language teaching includes different aspects: the organizational, the technological, the sociological, the psychological, the pedagogical and the linguistic. And a facilitator must account for all these aspects in a carefully devised differential approach meeting the challenge of learner diversity. Apart from the justification of the formation of differential groups the paper attempts to devise framework to account for all these aspects in order to make ELT in multilingual setting much more effective.

Keywords: differential groups, English language teaching, language pedagogy, multilingualism, technology aided language learning

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2439 The Issues of Irrigation and Drainage in Kebbi State and Their Effective Solution for a Sustainable Agriculture in Kebbi State, Nigeria

Authors: Mumtaz Ahmed Sohag, Ishaq Ahmed Sohag

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Kebbi State, located in the Nort-West of Nigeria, is rich in water resources as the major rivers viz. Niger and Rima irrigate a vast majority of land. Besides, there is significant amount of groundwater, which farmers use for agriculture purpose. The groundwater is also a major source of agricultural and domestic water as wells are installed in almost all parts of the region. Although Kebbi State is rich in water, however, there are some pertinent issues which are hampering its agricultural productivity. The low lands (locally called Fadama), has spread out to a vast area. It is inundated every year during the rainy season which lasts from June to September every year. The farmers grow rice during the rainy season when water is standing. They cannot do further agricultural activity for almost two months due to high standing water. This has resulted in widespread waterlogging problem. Besides, the impact of climate change is resulting in rapid variation in river/stream flows. The information about water bodies regarding the availability of water for agricultural and other uses and the behavior of rivers at different flows is seldom available. Furthermore, sediment load (suspended and bedload) is not measured due to which land erosion cannot be countered effectively. This study, carried out in seven different irrigation regions of Kebbi state, found that diversion structures need to be constructed at some strategic locations for the supply of surface water to the farmers. The water table needs to be lowered through an effective drainage system. The monitoring of water bodies is crucial for sound data to help efficient regulation and management of water. Construction of embankments is necessary to control frequent floods in the rivers of Niger and Rima. Furthermore, farmers need capacity and awareness for participatory irrigation management.

Keywords: water bodies, floods, agriculture, waterlogging

Procedia PDF Downloads 238
2438 Revising the Student Experiment Materials and Practices at the National University of Laos

Authors: Syhalath Xaphakdy, Toshio Nagata, Saykham Phommathat, Pavy Souwannavong, Vilayvanh Srithilat, Phoxay Sengdala, Bounaom Phetarnousone, Boualay Siharath, Xaya Chemcheng

Abstract:

The National University of Laos (NUOL) invited a group of volunteers from the Japan International Cooperation Agency (JICA) to revise the physics experiments to utilize the materials that were already available to students. The intension was to review and revise the materials regularly utilized in physics class. The project had access to limited materials and a small budget for the class in the unit; however, by developing experimental textbooks related to mechanics, electricity, and wave and vibration, the group found a way to apply them in the classroom and enhance the students teaching activities. The aim was to introduce a way to incorporate the materials and practices in the classroom to enhance the students learning and teaching skills, particularly when they graduate and begin working as high school teachers.

Keywords: NUOL, JICA, physics experiment materials, small budget, mechanics, electricity

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2437 Transgressing Boundaries for Encouraging Critical Thinking: Reflections on the Integration of Active Pedagogy and Transnational Exchange into Social Work Education

Authors: Rosemary R. Carlton, Roxane Caron

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Almost three decades ago, bell hooks (1994) identified the classroom as “the most radical space of possibility in the academy”. A feminist scholar, educator, and activist, hooks urged educators to transgress the boundaries of what might be customary or considered acceptable in teaching, thus encouraging the pursuit of new ways of knowing and different strategies for sharing knowledge. This paper reflects upon a particular response to hooks’ still relevant call for transgression in teaching. Specifically, this paper reports on the design, implementation, and preliminary analysis of a social work course integrating active pedagogy and transnational exchange to encourage students’ critical thinking and autonomous learning in their development as social workers in a global context. The bachelor’s level course, Pratiques spécifiques: Projet international, was developed collaboratively across three francophone institutions of higher learning in Belgium, Canada, and France: the Haute École de Namur-Liège-Luxembourg (Hénallux); the Université de Montréal; and, the Institut d’enseignement supérieur et professionnel, l’IRTS Paris Île-de-France. The driving aims of the course are to promote autonomous learning and critical thinking through a lens of transnational understandings of social problems -competencies indispensable to students’ development as social workers. The course is offered to two paired cohorts, one addressing the subject of “migrations” (Canada/France) and the other the subject of “sexual exploitation” (Canada/Belgium). Through the adaptation of a critical pedagogy of problem-based learning, students are called upon to actively engage in acquiring and applying knowledge to respond to “real life” social issues relating to migration or sexual exploitation. At the conclusion of the course, each cohort of students is brought together for a week-long intensive period of transnational exchange either at the Université de Montréal in Canada or at Hénallux in Belgium. Extending the bounds of the classroom across international borders allows students novel opportunities to deepen and expand their understandings of issues relating to predefined social issues and to critically examine associated social work practices. The paper opens with a presentation of the social work course. Specifically, the authors will outline their adaptation of a pedagogy of problem-based learning integrating transnational exchange in the design and implementation of the course. Returning to hooks’ notion of transgression in teaching, the paper offers a preliminary analysis of how and with what effect the course provides opportunities to transgress hierarchical student-teacher relationships; transgress conventional modes of learning to explore diverse sources of knowledge and transgress the walls of the university to engage with and learn from local and global partners. The paper concludes with a consideration of the potential influence of such transgressions in teaching for students’ development of critical thinking in their practice of social work in global context.

Keywords: active learning, critical pedagogy, social work intervention, transnational learning

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2436 The Potential of Kepulauan Seribu as Marine-Based Eco-Geotourism Site: The Study of Carbonate Platform as Geotourism Object in Kepulauan Seribu, Jakarta

Authors: Barry Majeed, Eka Febriana, Seto Julianto

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Kepulauan Seribu National Parks is a marine preservation region in Indonesia. It is located in 5°23' - 5°40' LS, 106°25' - 106°37' BT North of Jakarta City. Covered with area 107,489 ha, Kepulauan Seribu has a lot of tourism spots such as cluster islands, fringing reef and many more. Kepulauan Seribu is also nominated as Strategic Tourism Region In Indonesia (KSPN). So, these islands have a lot of potential sides more than preservation function as a national park, hence the development of sustainable geotourism. The aim of this study is for enhancing the development of eco-geotourism in Kepulauan Seribu. This study concern for three main aspect of eco-geotourism such as tourism, form and process. Study for the tourism aspect includes attractions, accommodations, tours, activities, interpretation, and planning & management in Kepulauan Seribu. Study for the form aspect focused on the carbonate platform situated between two islands. Primarily in carbonate reef such as head coral, branchy coral, platy coral that created the carbonate sequence in Kepulauan Seribu. Study for the process aspect primarily discussed the process of forming of carbonate from carbonate factory later becomes Kepulauan Seribu. Study for the regional geology of Kepulauan Seribu has been conducted and suggested that Kepulauan Seribu lithologies are mainly quarternary limestone. In this study, primary data was taken from an observation of quarternary carbonate platform between two islands from Hati Island, Macan Island, Bulat Island, Ubi Island and Kelapa Island. From this observation, the best routes for tourist have been made from Island to Island. Qualitative methods such as depth interview to the local people in purposive sampling also have been made. Finally, this study also giving education about geological site – carbonate sequence - in Kepulauan Seribu for the local wisdom so that this study can support the development of sustainable eco-geotourism in Kepulauan Seribu.

Keywords: carbonate factory, carbonate platform, geotourism, Kepulauan Seribu

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2435 Quality Evaluation of Grape Seed Oils of the Ionian Islands Based on GC-MS and Other Spectroscopic Techniques

Authors: I. Oikonomou, I. Lappa, D. Daferera, C. Kanakis, L. Kiokakis, K. Skordilis, A. Avramouli, E. Kalli, C. Pappas, P. A. Tarantilis, E. Skotti

Abstract:

Grape seeds are waste products of wineries and often referred to as an important agricultural and industrial waste product with the potential to be used in pharmaceutical, food, and cosmetic applications. In this study, grape seed oil from traditional Ionian varieties was examined for the determination of the quality and the characteristics of each variety. Initially, the fatty acid methyl ester (FAME) profiles were analyzed using Gas Chromatography-Mass Spectrometry, after transesterification. Furthermore, other quality parameters of the grape seed oils were determined by Spectroscopy techniques, UV-Vis and Raman included. Moreover, the antioxidant capacity of the oil was measured by 2,2'-azino-bis-3-ethylbenzothiazoline-6-sulfonic acid (ABTS) and 2,2-Diphenyl-1-picrylhydrazyl (DPPH) assays and their antioxidant capacity expressed in Trolox equivalents. K and ΔΚ indices were measured in 232, 268, 270 nm, as an oil quality index. The results indicate that the air-dried grape seed total oil content ranged from 5.26 to 8.77% w/w, which is in accordance with the other grape seed varieties tested in similar studies. The composition of grape seed oil is predominated with linoleic and oleic fatty acids, with the linoleic fatty acid ranging from 53.68 to 69.95% and both the linoleic and oleic fatty acids totaling 78-82% of FAMEs, which is analogous to the fatty acid composition of safflower oil. The antioxidant assays ABTS and DPPH scored high, exhibiting that the oils have potential in the cosmetic and culinary businesses. Above that, our results demonstrate that Ionian grape seed oils have prospects that can go further than cosmetic or culinary use, into the pharmaceuticals industry. Finally, the reclamation of grape seeds from wineries waste stream is in accordance with the bio-economy strategic framework and contributes to environmental protection.

Keywords: antioxidant capacity, fatty acid methyl esters, grape seed oil, GC-MS

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2434 Demand for Domestic Marine and Coastal Tourism and Day Trips on an Island Nation

Authors: John Deely, Stephen Hynes, Mary Cawley, Sarah Hogan

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Domestic marine and coastal tourism have increased in importance over the last number of years due to the impacts of international travel, environmental concerns, associated health benefits and COVID-19 related travel restrictions. Consequently, this paper conceptualizes domestic marine and coastal tourism within an economic framework. Two logit models examine the factors that influence participation in the coastal day trips and overnight stays markets, respectively. Two truncated travel cost models are employed to explore trip duration, one analyzing the number of day trips taken and the other examining the number of nights spent in marine and coastal areas. Although a range of variables predicts participation, no one variable had a significant and consistent effect on every model. A division in access to domestic marine and coastal tourism is also observed based on variation in household income. The results also indicate a vibrant day trip market and large consumer surpluses.

Keywords: domestic marine and coastal tourism, day tripper, participation models, truncated travel cost model

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2433 Exploring the Link between Intangible Capital and Urban Economic Development: The Case of Three UK Core Cities

Authors: Melissa Dickinson

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In the context of intense global competitiveness and urban transformations, today’s cities are faced with enormous challenges. There is increasing pressure among cities and regions to respond promptly and efficiently to fierce market progressions, to offer a competitive advantage, higher flexibility, and to be pro-active in creating future markets. Consequently, competition among cities and regions within the dynamics of a worldwide spatial economic system is growing fiercer, amplifying the importance of intangible capital in shaping the competitive and dynamic economic performance of organisations and firms. Accordingly, this study addresses how intangible capital influences urban economic development within an urban environment. Despite substantial research on the economic, and strategic determinants of urban economic development this multidimensional phenomenon remains to be one of the greatest challenges for economic geographers. The research provides a unique contribution, exploring intangible capital through the lenses of entrepreneurial capital and social-network capital. Drawing on business surveys and in-depth interviews with key stakeholders in the case of the three UK Core Cities Birmingham, Bristol and Cardiff. This paper critically considers how entrepreneurial capital and social-network capital is a crucial source of competitiveness and urban economic development. This paper deals with questions concerning the complexity of operationalizing ‘network capital’ in different urban settings and the challenges that reside in characterising its effects. The paper will highlight the role of institutions in facilitating urban economic development. Particular emphasis will be placed on exploring the roles formal and informal institutions have in delivering, supporting and nurturing entrepreneurial capital and social-network capital, to facilitate urban economic development. Discussions will then consider how institutions moderate and contribute to the economic development of urban areas, to provide implications in terms of future policy formulation in the context of large and medium sized cities.

Keywords: urban economic development, network capital, entrepreneurialism, institutions

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2432 Application of Environmental Justice Concept in Urban Planning, The Peri-Urban Environment of Tehran as the Case Study

Authors: Zahra Khodaee

Abstract:

Environmental Justice (EJ) concept consists of multifaceted movements, community struggles, and discourses in contemporary societies that seek to reduce environmental risks, increase environmental protections, and generally reduce environmental inequalities suffered by minority and poor communities; a term that incorporates ‘environmental racism’ and ‘environmental classism,’ captures the idea that different racial and socioeconomic groups experience differential access to environmental quality. This article explores environmental justice as an urban phenomenon in urban planning and applies it in peri-urban environment of a metropolis. Tehran peri-urban environments which are the result of meeting the city- village- nature systems or «city-village junction» have gradually faced effects such as accelerated environmental decline, changes without land-use plan, and severe service deficiencies. These problems are instances of environmental injustice which make the planners to adjust the problems and use and apply the appropriate strategies and policies by looking for solutions and resorting to theories, techniques and methods related to environmental justice. In order to access to this goal, try to define environmental justice through justice and determining environmental justice indices to analysis environmental injustice in case study. Then, make an effort to introduce some criteria to select case study in two micro and micro levels. Qiyamdasht town as the peri-urban environment of Tehran metropolis is chosen and examined to show the existence of environmental injustice by questionnaire analysis and SPSS software. Finally, use AIDA technique to design a strategic plan and reduce environmental injustice in case study by introducing the better scenario to be used in policy and decision making areas.

Keywords: environmental justice, metropolis of Tehran, Qiyam, Dasht peri, urban settlement, analysis of interconnected decision area (AIDA)

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2431 Abortion Care Education in U.S. Accreditation Commission for Midwifery Education Certified Nurse Midwifery Programs: A Call For Expansion

Authors: Maggie Hall, Haley O'Neill

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The U.S. faces a severe shortage of abortion providers, exacerbated by the June 2022 Dobbs v. Jackson Women’s Health Organization decision. Midwives, especially certified nurse midwives, are well-positioned to fill this gap in abortion care. However, a lack of clinical education and training prevents midwives from exercising their full scope of practice. National and international organizations that set obstetrics and midwifery education standards, including the International Confederation of Midwives, American College of Obstetricians and Gynecologists, and American Public Health Association, call for expansion of midwifery-managed abortion care through the first trimester. In the U.S., midwifery programs are accredited based on compliance with ACME standards and compliance is a prerequisite for the American Midwifery Certification Board exams. We conducted a literature review of studies in the last five years regarding abortion didactic and clinical education barriers via CINAHL, EBSCO and PubMed database reviews. We gave preference for primary sources within the last five years; however, due to the rapid changes in abortion education and access, we also included literature from 2012-2022. We evaluated ACME-accredited programs in relation to their geography within abortion-protected or restricted states and assessed state-specific barriers to abortion care education and provision as clinical students. There are 43 AMCB-accredited midwifery schools in 28 states across the U.S. Twenty schools (47%) are in the 15 states in which advanced practice clinicians can provide non-surgical abortion care, such as medication abortion and MVA procedures. Twenty-four schools (56%) are in the 16 states in which abortion care provision is restricted to Licensed Physicians and cannot offer in-state clinical training opportunities for midwifery students. Six schools are in the five states in which abortion is completely banned and are geographically concentrated in the southernmost region of the U.S., including Alabama, Kentucky, Louisiana, Tennessee, and Texas. Subsequently, these programs cannot offer in-state clinical training opportunities for midwifery students. Notably, there are seven ACME programs in six states that do not restrict abortion access by gestational age, including Colorado, Connecticut, Washington, D.C., New Jersey, New Mexico, and Oregon. These programs may be uniquely positioned for midwifery involvement in abortion care beyond the first trimester. While the following states don’t house ACME programs, abortion care can be provided by advanced practice clinicians in Rhode Island, Delaware, Hawaii, Maine, Maryland, Montana, New Hampshire, and Vermont, offering clinical placement and/or new ACME program development opportunities. We identify existing barriers to clinical education and training opportunities for midwifery-managed abortion care, which are both geographic and institutional in nature. We recommend expansion and standardization of clinical education and training opportunities for midwifery-managed abortion care in ACME-accredited programs to improve access to abortion care. Midwifery programs and teaching hospitals need to expand education, training, and residency opportunities for midwifery students to strengthen access to midwife-managed abortion care. ACNM and ACME should re-evaluate accreditation criteria and the implications of ACME programs in states where students are not able to learn abortion care in clinical contexts due to state-specific abortion restrictions.

Keywords: midwifery education, abortion, abortion education, abortion access

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2430 Research Trends in Using Virtual Reality for the Analysis and Treatment of Lower-Limb Musculoskeletal Injury of Athletes: A Literature Review

Authors: Hannah K. M. Tang, Muhammad Ateeq, Mark J. Lake, Badr Abdullah, Frederic A. Bezombes

Abstract:

There is little research applying virtual reality (VR) to the treatment of musculoskeletal injury in athletes. This is despite their prevalence, and the implications for physical and psychological health. Nevertheless, developments of wireless VR headsets better facilitate dynamic movement in VR environments (VREs), and more research is expected in this emerging field. This systematic review identified publications that used VR interventions for the analysis or treatment of lower-limb musculoskeletal injury of athletes. It established a search protocol, and through narrative discussion, identified existing trends. Database searches encompassed four term sets: 1) VR systems; 2) musculoskeletal injuries; 3) sporting population; 4) movement outcome analysis. Overall, a total of 126 publications were identified through database searching, and twelve were included in the final analysis and discussion. Many of the studies were pilot and proof of concept work. Seven of the twelve publications were observational studies. However, this may provide preliminary data from which clinical trials will branch. If specified, the focus of the literature was very narrow, with very similar population demographics and injuries. The trends in the literature findings emphasised the role of VR and attentional focus, the strategic manipulation of movement outcomes, and the transfer of skill to the real-world. Causal inferences may have been undermined by flaws, as most studies were limited by the practicality of conducting a two-factor clinical-VR-based study. In conclusion, by assessing the exploratory studies, and combining this with the use of numerous developments, techniques, and tools, a novel application could be established to utilise VR with dynamic movement, for the effective treatment of specific musculoskeletal injuries of athletes.

Keywords: athletes, lower-limb musculoskeletal injury, rehabilitation, return-to-sport, virtual reality

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2429 Investigating Effective Factors on the Organizational Pathology of Knowledge Production in Islamic Azad University

Authors: Davoud Maleki, Neda Zamani

Abstract:

The purpose of this research was to investigate the factors affecting the organizational pathology of knowledge production in Islamic Azad University. The present research method is quantitative. It was a survey type and applied research in terms of its purpose. The statistical population of the present study included all full-time professors of the Islamic Azad Universities in the North, South, East, West and Central regions, including the Islamic Azad Universities of Sari, Isfahan, Kerman, Khorramabad and Shiraz, and their total number was 1389, based on the Cochran formula. 305 people were selected as the sample size by random sampling method. The research tool was a researcher-made questionnaire, whose validity was calculated from the professors' point of view and its reliability was calculated based on Cronbach's alpha and was 0.89. For data analysis, confirmatory factor analysis and structural equations were used with Smart3 Pls software. The findings showed that the variables of strategy, structure and process directly and the variable of strategy explained indirectly through the variables of structure and process 96.8% of the pathology of knowledge production. Also, structure 49.6% and process variable 58.4% explain the pathology of knowledge production. 38% of knowledge production changes related to the direct effect of strategy, 39% of knowledge production changes Related to the effect of structure, 32% of the changes in knowledge production are related to the direct effect of the process, 70.5% of the changes related to the structure are related to the direct effect of the strategy, 36.5% of the changes related to the process are related to the direct effect of the strategy, 46.3 Percentage of process variable changes It is related to the direct effect of the structure. According to the obtained results, it can be acknowledged that the pathology model of knowledge production in Islamic Azad University can be used as an effective model in the pathology of knowledge production and can improve the scientific level of knowledge producers.

Keywords: pathology of knowledge production, strategic issues, process issues, Islamic Azad University

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2428 Revolutionizing Autonomous Trucking Logistics with Customer Relationship Management Cloud

Authors: Sharda Kumari, Saiman Shetty

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Autonomous trucking is just one of the numerous significant shifts impacting fleet management services. The Society of Automotive Engineers (SAE) has defined six levels of vehicle automation that have been adopted internationally, including by the United States Department of Transportation. On public highways in the United States, organizations are testing driverless vehicles with at least Level 4 automation which indicates that a human is present in the vehicle and can disable automation, which is usually done while the trucks are not engaged in highway driving. However, completely driverless vehicles are presently being tested in the state of California. While autonomous trucking can increase safety, decrease trucking costs, provide solutions to trucker shortages, and improve efficiencies, logistics, too, requires advancements to keep up with trucking innovations. Given that artificial intelligence, machine learning, and automated procedures enable people to do their duties in other sectors with fewer resources, CRM (Customer Relationship Management) can be applied to the autonomous trucking business to provide the same level of efficiency. In a society witnessing significant digital disruptions, fleet management is likewise being transformed by technology. Utilizing strategic alliances to enhance core services is an effective technique for capitalizing on innovations and delivering enhanced services. Utilizing analytics on CRM systems improves cost control of fuel strategy, fleet maintenance, driver behavior, route planning, road safety compliance, and capacity utilization. Integration of autonomous trucks with automated fleet management, yard/terminal management, and customer service is possible, thus having significant power to redraw the lines between the public and private spheres in autonomous trucking logistics.

Keywords: autonomous vehicles, customer relationship management, customer experience, autonomous trucking, digital transformation

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2427 “laws Drifting Off While Artificial Intelligence Thriving” – A Comparative Study with Special Reference to Computer Science and Information Technology

Authors: Amarendar Reddy Addula

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Definition of Artificial Intelligence: Artificial intelligence is the simulation of mortal intelligence processes by machines, especially computer systems. Explicit operations of AI comprise expert systems, natural language processing, and speech recognition, and machine vision. Artificial Intelligence (AI) is an original medium for digital business, according to a new report by Gartner. The last 10 times represent an advance period in AI’s development, prodded by the confluence of factors, including the rise of big data, advancements in cipher structure, new machine literacy ways, the materialization of pall computing, and the vibrant open- source ecosystem. Influence of AI to a broader set of use cases and druggies and its gaining fashionability because it improves AI’s versatility, effectiveness, and rigidity. Edge AI will enable digital moments by employing AI for real- time analytics closer to data sources. Gartner predicts that by 2025, further than 50 of all data analysis by deep neural networks will do at the edge, over from lower than 10 in 2021. Responsible AI is a marquee term for making suitable business and ethical choices when espousing AI. It requires considering business and societal value, threat, trust, translucency, fairness, bias mitigation, explainability, responsibility, safety, sequestration, and nonsupervisory compliance. Responsible AI is ever more significant amidst growing nonsupervisory oversight, consumer prospects, and rising sustainability pretensions. Generative AI is the use of AI to induce new vestiges and produce innovative products. To date, generative AI sweats have concentrated on creating media content similar as photorealistic images of people and effects, but it can also be used for law generation, creating synthetic irregular data, and designing medicinals and accoutrements with specific parcels. AI is the subject of a wide- ranging debate in which there's a growing concern about its ethical and legal aspects. Constantly, the two are varied and nonplussed despite being different issues and areas of knowledge. The ethical debate raises two main problems the first, abstract, relates to the idea and content of ethics; the alternate, functional, and concerns its relationship with the law. Both set up models of social geste, but they're different in compass and nature. The juridical analysis is grounded on anon-formalistic scientific methodology. This means that it's essential to consider the nature and characteristics of the AI as a primary step to the description of its legal paradigm. In this regard, there are two main issues the relationship between artificial and mortal intelligence and the question of the unitary or different nature of the AI. From that theoretical and practical base, the study of the legal system is carried out by examining its foundations, the governance model, and the nonsupervisory bases. According to this analysis, throughout the work and in the conclusions, International Law is linked as the top legal frame for the regulation of AI.

Keywords: artificial intelligence, ethics & human rights issues, laws, international laws

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2426 Comparative Research on Culture-Led Regeneration across Cities in China

Authors: Fang Bin Guo, Emma Roberts, Haibin Du, Yonggang Wang, Yu Chen, Xiuli Ge

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This paper explores the findings so far from a major externally-funded project which operates internationally in China, Germany and the UK. The research team is working in the context of the redevelopment of post-industrial sites in China and how these might be platforms for creative enterprises and thereby, the economy and welfare to flourish. Results from the project are anticipated to inform urban design policies in China and possibly farther afield. The research has utilised ethnographic studies and participatory design methods to investigate alternative strategies for sustainable urban renewal of China’s post-industrial areas. Additionally, it has undertaken comparative studies of successful examples of European and Chinese urban regeneration cases. The international cross-disciplinary team has been seeking different opportunities for developing relevant creative industries whilst retaining cultural and industrial heritage. This paper will explore the research conducted so far by the team and offer initial findings. Findings point out the development challenges of cities respecting the protection of local culture/heritages, history of the industries and transformation of the local economies. The preliminary results and pilot analysis of the current research have demonstrated that local government policyholders, business investors/developers and creative industry practitioners are the three major stakeholders that will impact city revitalisations. These groups are expected to work together with asynchronous vision in order for redevelopments to be successful. Meanwhile, local geography, history, culture, politics, economy and ethnography have been identified as important factors that impact on project design and development during urban transformations. Data is being processed from the team’s research conducted across the focal Western and Chinese cities. This has provided theoretical guidance and practical support to the development of significant experimental projects. Many were re-examined with a more international perspective, and adjustments have been based on the conclusions of the research. The observations and research are already generating design solutions in terms of ascertaining essential site components, layouts, visual design and practical facilities for regenerated sites. Two significant projects undertaken by this project team have been nominated by the central Chinese government as the most successful exemplars. They have been listed as outstanding national industry heritage projects; in particular, one of them was nominated by ArchDaily as Building of the Year 2019, and so this project outcome has made a substantial contribution to research and innovation. In summary, this paper will outline the funded project, discuss the work conducted so far, and pinpoint the initial discoveries. It will detail the future steps and indicate how these will impact on national and local governments in China, designers, local citizens and building users.

Keywords: cultural & industrial heritages, ethnographic research, participatory design, regeneration of post-industrial sites, sustainable

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2425 Mobile App Architecture in 2023: Build Your Own Mobile App

Authors: Mounir Filali

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Companies use many innovative ways to reach their customers to stay ahead of the competition. Along with the growing demand for innovative business solutions is the demand for new technology. The most noticeable area of demand for business innovations is the mobile application industry. Recently, companies have recognized the growing need to integrate proprietary mobile applications into their suite of services; Companies have realized that developing mobile apps gives them a competitive edge. As a result, many have begun to rapidly develop mobile apps to stay ahead of the competition. Mobile application development helps companies meet the needs of their customers. Mobile apps also help businesses to take advantage of every potential opportunity to generate leads that convert into sales. Mobile app download growth statistics with the recent rise in demand for business-related mobile apps, there has been a similar rise in the range of mobile app solutions being offered. Today, companies can use the traditional route of the software development team to build their own mobile applications. However, there are also many platform-ready "low-code and no-code" mobile apps available to choose from. These mobile app development options have more streamlined business processes. This helps them be more responsive to their customers without having to be coding experts. Companies must have a basic understanding of mobile app architecture to attract and maintain the interest of mobile app users. Mobile application architecture refers to the buildings or structural systems and design elements that make up a mobile application. It also includes the technologies, processes, and components used during application development. The underlying foundation of all applications consists of all elements of the mobile application architecture, developing a good mobile app architecture requires proper planning and strategic design. The technology framework or platform on the back end and user-facing side of a mobile application is part of the mobile architecture of the application. In-application development Software programmers loosely refer to this set of mobile architecture systems and processes as the "technology stack".

Keywords: mobile applications, development, architecture, technology

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2424 Windcatcher as Sustainable Solution for Natural Ventilation in Hot Arid Regions: A Case Study of Saudi Arabia

Authors: Payam Nejat, Fatemeh Jomehzadeh, Muhamad Zaimi Abd. Majid, Mohd.Badruddin Yusof, Hasrul Haidar Ismail

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Currently, building energy consumption has become an international issue especially in developing countries such as Saudi Arabia. In Saudi Arabia 14% of total final energy consumption is utilized in the building sector. Due to hot arid climate, 60% of total building energy consumption in this country is associated with cooling systems. In addition in 2011, this country was one of top ten CO2 emitting countries which illustrate the significance of renewable resources to sustaining the energy consumption. Wind as an important renewable energy can play a prominent role to supply natural ventilation inside the building and windcatcher as a traditional technique can be implemented for this purpose. In this paper the different types of windcatchers, its performance and function was reviewed. It can be concluded due high temperature and low humidity in most area of Saudi Arabia this technique can be successfully be employed and help to reduce fossil energy consumption and related CO2 emissions.

Keywords: natural ventilation, windcatcher, wind, badgir

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2423 The Place of Open Distance Education in Achieving Sustainable Development Goals (SDGs)

Authors: Morakinyo Akintolu, Moeketsi Letseka

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In the year 2015, the United Nation member states, through the representative of all heads of states present, adopted the 17 Global goals known as the Sustainable Development Goals in their capacity to bring about social, economic, and cultural development to the world. Therefore, the need to accommodate equitable development one of the major goals is to achieve equitable and quality education for all to bring about international development. In this light, the study investigates the role of open distance learning in achieving sustainable development goals. Open distance learning comes as a second chance to individuals in disseminating educational content to students who missed the opportunity of attending the traditional school setting. Therefore, this study investigates if the SDGs reflect this type of learning (ODL) in creating Education for all according to the 2030 agenda by the United Nations. It further ascertains the role of ODL in achieving SDGs, the challenges encountered as well as the way forward.

Keywords: open distance learning, sustainable development goals, distance education, achieving, 2030 agenda

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2422 Sustainable Urban Waterfronts Using Sustainability Assessment Rating System

Authors: R. M. R. Hussein

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Sustainable urban waterfront development is one of the most interesting phenomena of urban renewal in the last decades. However, there are still many cities whose visual image is compromised due to the lack of a sustainable urban waterfront development, which consequently affects the place of those cities globally. This paper aims to reimagine the role of waterfront areas in city design, with a particular focus on Egypt, so that they provide attractive, sustainable urban environments while promoting the continued aesthetic development of the city overall. This aim will be achieved by determining the main principles of a sustainable urban waterfront and its applications. This paper concentrates on sustainability assessment rating systems. A number of international case-studies, wherein a city has applied the basic principles for a sustainable urban waterfront and have made use of sustainability assessment rating systems, have been selected as examples which can be applied to the urban waterfronts in Egypt. This paper establishes the importance of developing the design of urban environments in Egypt, as well as identifying the methods of sustainability application for urban waterfronts.

Keywords: sustainable urban waterfront, green infrastructure, energy efficient, Cairo

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2421 The Change in Management Accounting from an Institutional Perspective: A Case Study for a Romania Company

Authors: Gabriel Jinga, Madalina Dumitru

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The objective of this paper is to present the process of change in management accounting in Romania, a former communist country from Eastern Europe. In order to explain this process, we used the contingency and institutional theories. We focused on the following directions: the presentation of the scientific context and motivation of this research and the case study. We presented the state of the art in the process of change in the management accounting from the international and national perspective. We also described the evolution of management accounting in Romania in the context of economic and political changes. An important moment was the fall of communism in 1989. This represents a starting point for a new economic environment and for new management accounting. Accordingly, we developed a case study which presented this evolution. The conclusion of our research was that the changes in the management accounting system of the company analysed occurred in the same time with the institutionalization of some elements (e.g. degree of competition, training and competencies in management accounting). The management accounting system was modeled by the contingencies specific to this company (e.g. environment, industry, strategy).

Keywords: management accounting, change, Romania, contingency, institutional theory

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