Search results for: relinquishment of United States citizenship
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3752

Search results for: relinquishment of United States citizenship

902 The Predictive Implication of Executive Function and Language in Theory of Mind Development in Preschool Age Children

Authors: Michael Luc Andre, Célia Maintenant

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Theory of mind is a milestone in child development which allows children to understand that others could have different mental states than theirs. Understanding the developmental stages of theory of mind in children leaded researchers on two Connected research problems. In one hand, the link between executive function and theory of mind, and on the other hand, the relationship of theory of mind and syntax processing. These two lines of research involved a great literature, full of important results, despite certain level of disagreement between researchers. For a long time, these two research perspectives continue to grow up separately despite research conclusion suggesting that the three variables should implicate same developmental period. Indeed, our goal was to study the relation between theory of mind, executive function, and language via a unique research question. It supposed that between executive function and language, one of the two variables could play a critical role in the relationship between theory of mind and the other variable. Thus, 112 children aged between three and six years old were recruited for completing a receptive and an expressive vocabulary task, a syntax understanding task, a theory of mind task, and three executive function tasks (inhibition, cognitive flexibility and working memory). The results showed significant correlations between performance on theory of mind task and performance on executive function domain tasks, except for cognitive flexibility task. We also found significant correlations between success on theory of mind task and performance in all language tasks. Multiple regression analysis justified only syntax and general abilities of language as possible predictors of theory of mind performance in our preschool age children sample. The results were discussed in the perspective of a great role of language abilities in theory of mind development. We also discussed possible reasons that could explain the non-significance of executive domains in predicting theory of mind performance, and the meaning of our results for the literature.

Keywords: child development, executive function, general language, syntax, theory of mind

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901 Surface and Bulk Magnetization Behavior of Isolated Ferromagnetic NiFe Nanowires

Authors: Musaab Salman Sultan

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The surface and bulk magnetization behavior of template released isolated ferromagnetic Ni60Fe40 nanowires of relatively thick diameters (~200 nm), deposited from a dilute suspension onto pre-patterned insulating chips have been investigated experimentally, using a highly sensitive Magneto-Optical Ker Effect (MOKE) magnetometry and Magneto-Resistance (MR) measurements, respectively. The MR data were consistent with the theoretical predictions of the anisotropic magneto-resistance (AMR) effect. The MR measurements, in all the angles of investigations, showed large features and a series of nonmonotonic "continuous small features" in the resistance profiles. The extracted switching fields from these features and from MOKE loops were compared with each other and with the switching fields reported in the literature that adopted the same analytical techniques on the similar compositions and dimensions of nanowires. A large difference between MOKE and MR measurments was noticed. The disparate between MOKE and MR results is attributed to the variance in the micro-magnetic structure of the surface and the bulk of such ferromagnetic nanowires. This result was ascertained using micro-magnetic simulations on an individual: cylindrical and rectangular cross sections NiFe nanowires, with the same diameter/thickness of the experimental wires, using the Object Oriented Micro-magnetic Framework (OOMMF) package where the simulated loops showed different switching events, indicating that such wires have different magnetic states in the reversal process and the micro-magnetic spin structures during switching behavior was complicated. These results further supported the difference between surface and bulk magnetization behavior in these nanowires. This work suggests that a combination of MOKE and MR measurements is required to fully understand the magnetization behavior of such relatively thick isolated cylindrical ferromagnetic nanowires.

Keywords: MOKE magnetometry, MR measurements, OOMMF package, micromagnetic simulations, ferromagnetic nanowires, surface magnetic properties

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900 Theoretical Study of Substitutional Phosphorus and Nitrogen Pairs in Diamond

Authors: Tahani Amutairi, Paul May, Neil Allan

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Many properties of semiconductor materials (mechanical, electronic, magnetic, and optical) can be significantly modified by introducing a point defect. Diamond offers extraordinary properties as a semiconductor, and doping seems to be a viable method of solving the problem associated with the fabrication of diamond-based electronic devices in order to exploit those properties. The dopants are believed to play a significant role in reducing the energy barrier to conduction and controlling the mobility of the carriers and the resistivity of the film. Although it has been proven that the n-type diamond semiconductor can be obtained with phosphorus doping, the resulting ionisation energy and mobility are still inadequate for practical application. Theoretical studies have revealed that this is partly because the effects of the many phosphorus atoms incorporated in the diamond lattice are compensated by acceptor states. Using spin-polarised hybrid density functional theory and a supercell approach, we explored the effects of bonding one N atom to a P in adjacent substitutional sites in diamond. A range of hybrid functional, including HSE06, B3LYP, PBE0, PBEsol0, and PBE0-13, were used to calculate the formation, binding, and ionisation energies, in order to explore the solubility and stability of the point defect. The equilibrium geometry and the magnetic and electronic structures were analysed and presented in detail. The defect introduces a unique reconstruction in a diamond where one of the C atoms coordinated with the N atom involved in the elongated C-N bond and creates a new bond with the P atom. The simulated infrared spectra of phosphorus-nitrogen defects were investigated with different supercell sizes and found to contain two sharp peaks at the edges of the spectrum, one at a high frequency 1,379 cm⁻¹ and the second appearing at the end range, 234 cm⁻¹, as obtained with the largest supercell (216).

Keywords: DFT, HSE06, B3LYP, PBE0, PBEsol0, PBE0-13

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899 Testing for Endogeneity of Foreign Direct Investment: Implications for Economic Policy

Authors: Liwiusz Wojciechowski

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Research background: The current knowledge does not give a clear answer to the question of the impact of FDI on productivity. Results of the empirical studies are still inconclusive, no matter how extensive and diverse in terms of research approaches or groups of countries analyzed they are. It should also take into account the possibility that FDI and productivity are linked and that there is a bidirectional relationship between them. This issue is particularly important because on one hand FDI can contribute to changes in productivity in the host country, but on the other hand its level and dynamics may imply that FDI should be undertaken in a given country. As already mentioned, a two-way relationship between the presence of foreign capital and productivity in the host country should be assumed, taking into consideration the endogenous nature of FDI. Purpose of the article: The overall objective of this study is to determine the causality between foreign direct investment and total factor productivity in host county in terms of different relative absorptive capacity across countries. In the classic sense causality among variables is not always obvious and requires for testing, which would facilitate proper specification of FDI models. The aim of this article is to study endogeneity of selected macroeconomic variables commonly being used in FDI models in case of Visegrad countries: main recipients of FDI in CEE. The findings may be helpful in determining the structure of the actual relationship between variables, in appropriate models estimation and in forecasting as well as economic policymaking. Methodology/methods: Panel and time-series data techniques including GMM estimator, VEC models and causality tests were utilized in this study. Findings & Value added: The obtained results allow to confirm the hypothesis states the bi-directional causality between FDI and total factor productivity. Although results differ from among countries and data level of aggregation implications may be useful for policymakers in case of providing foreign capital attracting policy.

Keywords: endogeneity, foreign direct investment, multi-equation models, total factor productivity

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898 Removal of Rhodamine B from Aqueous Solution Using Natural Clay by Fixed Bed Column Method

Authors: A. Ghribi, M. Bagane

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The discharge of dye in industrial effluents is of great concern because their presence and accumulation have a toxic or carcinogenic effect on living species. The removal of such compounds at such low levels is a difficult problem. The adsorption process is an effective and attractive proposition for the treatment of dye contaminated wastewater. Activated carbon adsorption in fixed beds is a very common technology in the treatment of water and especially in processes of decolouration. However, it is expensive and the powdered one is difficult to be separated from aquatic system when it becomes exhausted or the effluent reaches the maximum allowable discharge level. The regeneration of exhausted activated carbon by chemical and thermal procedure is also expensive and results in loss of the sorbent. The focus of this research was to evaluate the adsorption potential of the raw clay in removing rhodamine B from aqueous solutions using a laboratory fixed-bed column. The continuous sorption process was conducted in this study in order to simulate industrial conditions. The effect of process parameters, such as inlet flow rate, adsorbent bed height, and initial adsorbate concentration on the shape of breakthrough curves was investigated. A glass column with an internal diameter of 1.5 cm and height of 30 cm was used as a fixed-bed column. The pH of feed solution was set at 8.5. Experiments were carried out at different bed heights (5 - 20 cm), influent flow rates (1.6- 8 mL/min) and influent rhodamine B concentrations (20 - 80 mg/L). The obtained results showed that the adsorption capacity increases with the bed depth and the initial concentration and it decreases at higher flow rate. The column regeneration was possible for four adsorption–desorption cycles. The clay column study states the value of the excellent adsorption capacity for the removal of rhodamine B from aqueous solution. Uptake of rhodamine B through a fixed-bed column was dependent on the bed depth, influent rhodamine B concentration, and flow rate.

Keywords: adsorption, breakthrough curve, clay, fixed bed column, rhodamine b, regeneration

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897 Collective Redress in Consumer Protection in South East Europe: Cross-National Comparisons, Issues of Commonality and Difference

Authors: Veronika Efremova

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In recent decades, there have been significant developments in the European Union in the field of collective consumer redress. South East European countries (SEE) covered by this paper, in line with their EU accession priorities and duties under Stabilisation and Association Agreements, have to harmonize their national laws with the relevant EU acquis for consumer protection (Chapter 28: Health and Consumer). In these countries, only minimal compliance is achieved. SEE countries have introduced rudimentary collective redress mechanisms, with modest enforcement of collective redress and case law. This paper is based on comprehensive interdisciplinary research conducted for SEE countries on common principles for injunctive and compensatory collective redress mechanisms, emphasizing cross-national comparisons, underlining issues of commonality and difference aiming to develop recommendations for an adequate enforcement of collective redress. SEE countries are recognized by the sectoral approach for regulating collective redress contrary to the majority of EU Member States with having adopted horizontal approach to collective redress. In most SEE countries, the laws do not recognize compensatory but only injunctive collective redress in consumer protection. All responsible stakeholders for implementation of collective redress in SEE countries, lack information and awareness on collective redress mechanisms and the way they function in practice. Therefore, specific actions are needed in these countries to make the whole system of collective redress for consumer protection operational and efficient. Taking into consideration the various designated stakeholders in collective redress in each SEE countries, there is a need of their mutual coordination and cooperation in order to develop consumer protection system and policies. By putting into practice the national collective redress mechanisms, effective access to justice for all consumers, the principle of rule of law will be secured and appropriate procedural guarantees to avoid abusive litigation will be ensured.

Keywords: collective redress mechanism, consumer protection, commonality and difference, South East Europe

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896 Semi-Automatic Segmentation of Mitochondria on Transmission Electron Microscopy Images Using Live-Wire and Surface Dragging Methods

Authors: Mahdieh Farzin Asanjan, Erkan Unal Mumcuoglu

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Mitochondria are cytoplasmic organelles of the cell, which have a significant role in the variety of cellular metabolic functions. Mitochondria act as the power plants of the cell and are surrounded by two membranes. Significant morphological alterations are often due to changes in mitochondrial functions. A powerful technique in order to study the three-dimensional (3D) structure of mitochondria and its alterations in disease states is Electron microscope tomography. Detection of mitochondria in electron microscopy images due to the presence of various subcellular structures and imaging artifacts is a challenging problem. Another challenge is that each image typically contains more than one mitochondrion. Hand segmentation of mitochondria is tedious and time-consuming and also special knowledge about the mitochondria is needed. Fully automatic segmentation methods lead to over-segmentation and mitochondria are not segmented properly. Therefore, semi-automatic segmentation methods with minimum manual effort are required to edit the results of fully automatic segmentation methods. Here two editing tools were implemented by applying spline surface dragging and interactive live-wire segmentation tools. These editing tools were applied separately to the results of fully automatic segmentation. 3D extension of these tools was also studied and tested. Dice coefficients of 2D and 3D for surface dragging using splines were 0.93 and 0.92. This metric for 2D and 3D for live-wire method were 0.94 and 0.91 respectively. The root mean square symmetric surface distance values of 2D and 3D for surface dragging was measured as 0.69, 0.93. The same metrics for live-wire tool were 0.60 and 2.11. Comparing the results of these editing tools with the results of automatic segmentation method, it shows that these editing tools, led to better results and these results were more similar to ground truth image but the required time was higher than hand-segmentation time

Keywords: medical image segmentation, semi-automatic methods, transmission electron microscopy, surface dragging using splines, live-wire

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895 The Service Appraisal of Soldiers of the Army of the Czech Republic in the Context of Personal Expenses

Authors: Tereza Dolečková

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Following article provides the comparison of international norms and standards formulating personal expenses, and then it illustrates the national concept of personal expenses of the Ministry of Defence. Then a new salary system of soldiers and the importance of the service appraisal in the context of personal expenses of the Ministry of Defence are explained. The first part of the article includes formulation of the approach to the definition of personal expenses within the international norms and standards and also within the Ministry of Defence of the Czech Republic. The structure of employees of the Ministry of Defence of the Czech Republic in years 2012 – 2014 and the amount of military expenses and the share of salary expenses of the Ministry of total expenses of the Ministry are clarified there, also the comparison of the amount of military expenses in chosen member states of the North Atlantic Treaty Organization is done. The salary system of professional soldiers in connection with the amendment of the Act No. 221/1999 Coll. on Professional Soldiers is clarified in the second part of this article. The amendment significantly regulates the salary items of soldiers but changes are also in the service appraisal of soldiers which reflects one of seven salary items of soldiers – the performance bonus. The aim of this article is to clarify different approach to define personal expenses with emphasis on the Ministry of Defence of the Czech Republic which overlaps to the service appraisal of soldiers of the Army of the Czech Republic and their salary system in connection with personal expenses of the Ministry of Defence of the Czech Republic. The efficient and objective system of the service appraisal and the use of its results are connected to the principles of the career advancement; only the best soldiers can advance in the system of the service careers to higher positions. That is why it is necessary to improve the service appraisal so it would provide the maximum information about the performance of a soldier and it would also motivate the soldier in his development. The attention should be paid to the service appraisal of the soldiers of the Army of the Czech Republic to achieve as much objectivity as possible.

Keywords: career, human resource management and development, personal expenses, salary system of soldiers, service appraisal of soldiers, the Army of the Czech Republic

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894 Digital Governance Decision-Making in the Aftermath of Cybersecurity Crises, Lessons from Estonia

Authors: Logan Carmichael

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As the world’s governments seek to increasingly digitize their service provisions, there exists a subsequent and fully valid concern about the security underpinning these digital governance provisions. Estonia, a small and innovative Baltic nation, has been refining both its digital governance structure and cybersecurity mechanisms for over three decades and has been praised as global ‘best practice’ in both fields. However, the security of the Estonian digital governance system has been ever-evolving and significantly shaped by cybersecurity crises. This paper examines said crises – 2007 cyberattacks on Estonian government, banks, and news media; the 2017 e-ID crisis; the ongoing COVID-19 pandemic; and the 2022 Russian invasion of Ukraine – and how governance decision-making following these crises has shaped the cybersecurity of the digital governance structure in Estonia. This paper employs a blended constructivist and historical institutionalist theoretical approach as a useful means to view governance and decision-making in the wake of cybersecurity incidents affecting the Estonian digital governance structure. Together, these theoretical groundings frame the topics of cybersecurity and digital governance in an Estonian context through a lens of ideation and experience, as well as institutional path dependencies over time and cybersecurity crises as critical junctures to study. Furthermore, this paper takes a qualitative approach, employing discourse analysis, policy analysis, and elite interviewing of Estonian officials involved in digital governance and cybersecurity in order to glean nuanced perspectives into the processes that followed these four crises. Ultimately, the results of this paper will offer insight into how governments undertake policy-driven change following cybersecurity crises to ensure sufficient security of their digitized service provisions. This paper’s findings are informative not only in continued decision-making in the Estonian system but also in other states currently implementing a digital governance structure, for which security mechanisms are of the utmost importance.

Keywords: cybersecurity, digital governance, Estonia, crisis management, governance in crisis

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893 The Right to a Fair Trial in French and Spanish Constitutional Law

Authors: Chloe Fauchon

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In Europe, the right to a fair trial is enshrined in the European Convention on Human Rights, signed in 1950, in its famous Article 6, and, in the field of the European Union, in Article 47 of the Charter of Fundamental Rights, binding since 2009. The right to a fair trial is, therefore, a fundamental right protected by all the relevant treaties. The right to a fair trial is an "umbrella right" which encompasses various sub-rights and principles. Although this right applies in all the proceedings, it gets a special relevance in criminal matters and, particularly, regarding the defendant. In criminal proceedings, the parties are not equal: the accusation is represented by a State-organ, with specific prerogatives, and the defense does not benefit from these specific powers and is often inexperienced in criminal law. Equality of arms, and consequently the right to a fair trial, needs some specific mechanisms to be effective in criminal proceedings. For instance, the defendant benefits from some procedural rights, such as the right to a lawyer, the right to be informed of the charges against them, the right to confront witnesses, and so on. These rights aim to give the defendant the tools to dispute the accusation. The role of the defense is, therefore, very important in criminal matters to avoid unjustified convictions. This specificity of criminal matters justifies that the focus will be put on them during this study. Then this paper will also focus on French and Spanish legal orders. Indeed, if the European Court and Convention on Human Rights are the most famous instruments to protect the right to a fair trial, this right is also guaranteed at a constitutional level in European national legal orders in Europe. However, this enshrinement differs from one country to the other: for instance, in Spain, the right to a fair trial is protected explicitly by the 1978 constitutional text, whereas, in France, it is more of a case-law construction. Nevertheless, this difference between both legal orders does not imply huge variations in the substantive aspect of the right to a fair trial. This can be specifically explained by the submission of both States to the European Convention on Human Rights. This work aims to show that, although the French and Spanish legal orders differ in the way they protect the right to a fair trial, this right eventually has the same substantive meaning in both legal orders.

Keywords: right to a fair trial, constitutional law, French law, Spanish law, European Court of Human Rights

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892 Mixed Alumina-Silicate Materials for Groundwater Remediation

Authors: Ziyad Abunada, Abir Al-tabbaa

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The current work is investigating the effectiveness of combined mixed materials mainly modified bentonites and organoclay in treating contaminated groundwater. Sodium bentonite was manufactured with a quaternary amine surfactant, dimethyl ammonium chloride to produce organoclay (OC). Inorgano-organo bentonite (IOB) was produced by intercalating alkylbenzyd-methyl-ammonium chloride surfactant into sodium bentonite and pillared with chlorohydrol pillaring agent. The materials efficiency was tested for both TEX compounds from model-contaminated water and a mixture of organic contaminants found in groundwater samples collected from a contaminated site in the United Kingdom. The sorption data was fitted well to both Langmuir and Freundlich adsorption models reflecting the double sorption model where the correlation coefficient was greater than 0.89 for all materials. The mixed materials showed higher sorptive capacity than individual material with a preference order of X> E> T and a maximum sorptive capacity of 21.8 mg/g was reported for IOB-OC materials for o-xylene. The mixed materials showed at least two times higher affinity towards a mixture of organic contaminants in groundwater samples. Other experimental parameters such as pH and contact time were also investigated. The pseudo-second-order rate equation was able to provide the best description of adsorption kinetics.

Keywords: modified bentobite, groundwater, adsorption, contaminats

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891 Conjugal Relationship and Reproductive Decision-Making among Couples in Southwest Nigeria

Authors: Peter Olasupo Ogunjuyigbe, Sarafa Shittu

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This paper emphasizes the relevance of conjugal relationship and spousal communication towards enhancing men’s involvement in contraceptive use among the Yorubas of South Western Nigeria. An understanding of males influence and the role they play in reproductive decision making can throw better light on mechanisms through which egalitarianness of husband/wife decision making influences contraceptive use. The objective of this study was to investigate how close conjugal relationships can be a good indicator of joint decision making among couples using data derived from a survey conducted in three states of South Western Nigeria. The study sample consisted of five hundred and twenty one (521) male respondents aged 15-59 years and five hundred and forty seven (547) female respondents aged 15-49 years. The study used both quantitative and qualitative approached to elicit information from the respondents. In order that the study would be truly representative of the towns, each of the study locations in the capital cities was divided into four strata: The traditional area, the migrant area, the mixed area (i.e. traditional and migrant), and the elite area. In the rural areas, selection of the respondents was by simple random sampling technique. However, the random selection was made in such a way that all the different parts of the locations were represented. Generally, the data collected were analysed at univariate, bivariate, and multivariate levels. Logistic regression models were employed to examine the interrelationships between male reproductive behaviour, conjugal relationship and contraceptive use. The study indicates that current use of contraceptive is high among this major ethnic group in Nigeria because of the improved level of communication among couples. The problem, however, is that men still have lower exposure rate when it comes to question of family planning information, education and counseling. This has serious implications on fertility regulation in Nigeria.

Keywords: behavior, conjugal, communication, counseling, spouse

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890 Probabilistic Building Life-Cycle Planning as a Strategy for Sustainability

Authors: Rui Calejo Rodrigues

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Building Refurbishing and Maintenance is a major area of knowledge ultimately dispensed to user/occupant criteria. The optimization of the service life of a building needs a special background to be assessed as it is one of those concepts that needs proficiency to be implemented. ISO 15686-2 Buildings and constructed assets - Service life planning: Part 2, Service life prediction procedures, states a factorial method based on deterministic data for building components life span. Major consequences result on a deterministic approach because users/occupants are not sensible to understand the end of components life span and so simply act on deterministic periods and so costly and resources consuming solutions do not meet global targets of planet sustainability. The estimation of 2 thousand million conventional buildings in the world, if submitted to a probabilistic method for service life planning rather than a deterministic one provide an immense amount of resources savings. Since 1989 the research team nowadays stating for CEES–Center for Building in Service Studies developed a methodology based on Montecarlo method for probabilistic approach regarding life span of building components, cost and service life care time spans. The research question of this deals with the importance of probabilistic approach of buildings life planning compared with deterministic methods. It is presented the mathematic model developed for buildings probabilistic lifespan approach and experimental data is obtained to be compared with deterministic data. Assuming that buildings lifecycle depends a lot on component replacement this methodology allows to conclude on the global impact of fixed replacements methodologies such as those on result of deterministic models usage. Major conclusions based on conventional buildings estimate are presented and evaluated under a sustainable perspective.

Keywords: building components life cycle, building maintenance, building sustainability, Montecarlo Simulation

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889 Campylobacteriosis as a Zoonotic Disease

Authors: A. Jafarzadeh, G. R. Hashemi Tabar

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Campylobacteriosis is caused by Campylobacter organisms. This is most commonly caused by C. jejuni, It is among the most common bacterial infections of humans, often a foodborne illness. It produces an inflammatory, sometimes bloody, diarrhea or dysentery syndrome, mostly including cramps, fever and pain. It is found in cattle, swine, and birds, where it is non-pathogenic. But the illness can also be caused by C. coli (also found in cattle, swine, and birds) C. upsaliensis (found in cats and dogs) and C. lari (present in seabirds in particular). Infection with a Campylobacter species is one of the most common causes of human bacterial gastroenteritis. For instance, an estimated 2 million cases of Campylobacter enteritis occur annually in the U.S., accounting for 5-7% of cases of gastroenteritis. Furthermore, in the United Kingdom during 2000 Campylobacter jejuni was involved in 77.3% in all cases of foodborne illness. 15 out of every 100,000 people are diagnosed with campylobacteriosis every year, and with many cases going unreported, up to 0.5% of the general population may unknowingly harbor Campylobacter in their gut annually. A large animal reservoir is present as well, with up to 100% of poultry, including chickens, turkeys, and waterfowl, having asymptomatic infections in their intestinal tracts. An infected chicken may contain up to 109 bacteria per 25 grams, and due to the installations, the bacteria is rapidly spread to other chicken. This vastly exceeds the infectious dose of 1000-10,000 bacteria for humans. In this article this disease is fully discussed in human and animals.

Keywords: campylobacteriosis, human, animal, zoonosis

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888 Land Management Framework: A Case of Kolkata

Authors: Alokananda Nath

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Land is an important issue anywhere in the world as it is one of the fundamental elements in human settlements. Since the urban areas are considered to be the drivers of economy for any country across the world and the phenomenon of ‘urbanization’ happening everywhere, there is always a greater pressure on urban land and its management. Many states in India have realized the importance of land as a valuable resource and have implemented certain framework for managing and developing land. But in West Bengal no such statutory framework has been formulated till now and a very out dated model of land acquisition for public purpose is practiced. Due to the lop-sided character of urban growth in the entire eastern region of India, the city of Kolkata continues to bear the burden of excessive growth of population and consequent urbanization of the adjoining areas at a rapid pace. This research tries to look into these conflicts with respect to the present pattern of development in the context of Kolkata and suggest a system for land management in order to implement the planning processes. For this purpose, five case study areas were taken up within the Kolkata Metropolitan Area and subsequent analysis of their present land management and development techniques was done. The findings reveal that there is a lack of political will as well as administrative inefficiency on part of both the development authority and the local bodies. Mostly the local bodies lack the financial resources and technical expertise to work out any kind of land management framework or work out any kind of model in order to manage the development that is happening. All these place undue strain on city infrastructure systems and reduce the potential of cities to contribute as engines of economic growth. The focus of reforms, therefore, ought to be on streamlining the urban planning process, judicious and optimal land use, efficient plan implementation mechanisms, improvement of titling and registration processes.

Keywords: urbanization, land management framework, land development, policy reforms, land-use planning processes

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887 Geospatial Assessment of Waste Disposal System in Akure, Ondo State, Nigeria

Authors: Babawale Akin Adeyemi, Esan Temitayo, Adeyemi Olabisi Omowumi

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The paper analyzed waste disposal system in Akure, Ondo State using GIS techniques. Specifically, the study identified the spatial distribution of collection points and existing dumpsite; evaluated the accessibility of waste collection points and their proximity to each other with the view of enhancing better performance of the waste disposal system. Data for the study were obtained from both primary and secondary sources. Primary data were obtained through the administration of questionnaire. From field survey, 35 collection points were identified in the study area. 10 questionnaires were administered around each collection point making a total of 350 questionnaires for the study. Also, co-ordinates of each collection point were captured using a hand-held Global Positioning System (GPS) receiver which was used to analyze the spatial distribution of collection points. Secondary data used include administrative map collected from Akure South Local Government Secretariat. Data collected was analyzed using the GIS analytical tools which is neighborhood function. The result revealed that collection points were found in all parts of Akure with the highest concentration around the central business district. The study also showed that 80% of the collection points enjoyed efficient waste service while the remaining 20% does not. The study further revealed that most collection points in the core of the city were in close proximity to each other. In conclusion, the paper revealed the capability of Geographic Information System (GIS) as a technique in management of waste collection and disposal technique. The application of Geographic Information System (GIS) in the evaluation of the solid waste management in Akure is highly invaluable for the state waste management board which could also be beneficial to other states in developing a modern day solid waste management system. Further study on solid waste management is also recommended especially for updating of information on both spatial and non-spatial data.

Keywords: assessment, geospatial, system, waste disposal

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886 Impact of Gold Mining on Crop Production, Livelihood and Environmental Sustainability in West Africa in the Context of Water-Energy-Food Nexus

Authors: Yusif Habib

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The Volta River Basin (VRB) is a transboundary resource shared by Six (6) the West African States. It’s utilization spans across irrigation, hydropower generation, domestic/household water use, transportation, industrial processing, among others. Simultaneously, mineral resources such as gold are mined within the VRB catchment. Typically, the extraction/mining operation is earth-surface excavation; known as Artisanal and Small-scale mining. We developed a conceptual framework in the context of Water-Energy-Food (WEF) Nexus to delineate the trade-offs and synergies between the mineral extractive operation’s impact on Agricultural systems, specifically, cereal crops (e.g. Maize, Millet, and Rice) and the environment (water and soil quality, deforestation, etc.) on the VRB. Thus, the study examined the trade-offs and synergies through the WEF nexus lens to explore the extent of an eventual overarching mining preference for gold exploration with high economic returns as opposed to the presumably low yearly harvest and household income from food crops production to inform intervention prioritization. Field survey (household, expert, and stakeholder consultation), bibliometric analysis/literature review, scenario, and simulation models, including land-use land cover (LULC) analyses, were conducted. The selected study area(s) in Ghana was the location where the mineral extractive operation’s presence and impact are widespread co-exist with the Agricultural systems. Overall, the study proposes mechanisms of the virtuous cycle through FEW Nexus instead of the presumably existing vicious cycle to inform decision making and policy implementation.

Keywords: agriculture, environmental sustainability, gold Mining, synergies, trade-off, water-energy-food nexus

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885 Healing the Scars of the Past: The Great Challenge and Failed Attempt of European Union to Create a Supranational Identity

Authors: David Martínez Rico, Juan Pablo Farid Cuéllar Martínez

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After more than half a century that the first treaty of European cooperation was created, the final result of a difficult and long historical process, which is the current European Union, is facing economical and social challenges. The barriers of policies differences and national sovereignties seem to be being defeated in the last and present decades. However, the last crisis of 2008 brought back problems as xenophobia and nationalism. In this ambit of identity, European Union has made many efforts to reinforce a European identity and leave behind the radical nationalisms which generated World Wars. Nevertheless, these social problems are increasing and becoming more present in the life of many Europeans. Even, in the last Euro Parliamentarian Elections of the present year, 2014, the extreme right parties, in favor of xenophobic and anti European ideals, got more seats and are increasing their presence in Euro Parliament. This essay approaches to this controversial topic of European identity. Taking as start point the nationalist divisions that are causing internal divergences in Europe, the authors of this research study the role and contributions of the Memorials of the fallen soldiers and heroes of World Wars, present in many cities as Amsterdam, Brussels and Paris, to the impossibility to reach an European identity, it means that Europeans feel first part of Europe in place to feel first part of a nation. The objective of this essay is to reaffirm the thesis that establishes that the European Union won´t reach the longed supranational identity with just with the current strategies, because yet there are many cultural elements in its member states societies which exalt the heroes and soldiers of the past wars, increasing nationalism feelings. Besides, in it are promoted some interesting ideas that could change the course in this quest of a European social identity.

Keywords: identity, memorials, European identity, nationalism, proposals

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884 Quality Tools for Shaping Quality of Learning and Teaching in Education and Training

Authors: Renga Rao Krishnamoorthy, Raihan Tahir

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The quality of classroom learning and teaching delivery has been and will continue to be debated at various levels worldwide. The regional cooperation programme to improve the quality and labour market orientation of the Technical and Vocational Education and Training (RECOTVET), ‘Deutsche Gesellschaft für Internationale Zusammenarbeit’ (GIZ), in line with the sustainable development goals (SDG), has taken the initiative in the development of quality TVET in the ASEAN region by developing the Quality Toolbox for Better TVET Delivery (Quality Toolbox). This initiative aims to provide quick and practical materials to trainers, instructors, and personnel involved in education and training at an institute to shape the quality of classroom learning and teaching. The Quality Toolbox for Better TVET Delivery was developed in three stages: literature review and development, validation, and finalization. Thematic areas in the Quality Toolbox were derived from collective input of concerns and challenges raised from experts’ workshops through moderated sessions involving representatives of TVET institutes from 9 ASEAN Member States (AMS). The sessions were facilitated by professional moderators and international experts. TVET practitioners representing AMS further analysed and discussed the structure of the Quality Toolbox and content of thematic areas and outlined a set of specific requirements and recommendations. The application exercise of the Quality Toolbox was carried out by TVET institutes among ASM. Experience sharing sessions from participating ASEAN countries were conducted virtually. The findings revealed that TVET institutes use two types of approaches in shaping the quality of learning and teaching, which is ascribed to inductive or deductive, shaping of quality in learning and teaching is a non-linear process and finally, Q-tools can be adopted and adapted to shape the quality of learning and teaching at TVET institutes in the following: improvement of the institutional quality, improvement of teaching quality and improvement on the organisation of learning and teaching for students and trainers. The Quality Toolbox has good potential to be used at education and training institutes to shape quality in learning and teaching.

Keywords: AMS, GIZ, RECOTVET, quality tools

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883 Development of National Education Policy-2020 Aligned Student-Centric-Outcome-Based-Curriculum of Engineering Programmes of Polytechnics in India: Faculty Preparedness and Challenges Ahead

Authors: Jagannath P. Tegar

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The new National Education Policy (NEP) 2020 of Govt. of India has envisaged a major overhaul of the education system of India, in particular, the revamping of the Curriculum of Higher Education. In this process, the faculty members of the Indian universities and institutions have a challenging role in developing the curriculum, which is a shift from the traditional (content-based) curriculum to a student-centric- outcome-based Curriculum (SC-OBC) to be implemented in all of the Universities and institutions. The efforts and initiatives on the design and implementation of SC-OBC are remarkable in the engineering and technical education landscape of the country, but it is still in its early stages and many more steps are needed for the successful adaptation in every level of Higher Education. The premier institute of Govt. of India (NITTTR, Bhopal) has trained and developed the capacity and capability among the teachers of Polytechnics on the design and development of Student Centric - Outcome Based Curriculum and also providing academic consultancy for reforming curriculum in line of NEP- 2020 envisions for the states such as Chhattisgarh, Bihar and Maharashtra to make them responsibly ready for such a new shift in Higher Education. This research-based paper is on three main aspects: 1) the level of acceptance and preparedness of teachers /faculty towards NEP-2020 and student-centred outcome-based learning. 2) the extent of implementing NEP-2020 and student-centered outcome-based learning at Indian institutions/ universities and 3) the challenges of implementing NEP-2020 and student-centered outcome-based learning outcome-based education in the Indian context. The paper content will inspire curriculum designers and developers to prepare SC-OBC that meets the specific needs of industry and society at large, which is intended in the NEP-2020 of Govt. of India

Keywords: outcome based curriculum, student centric learning, national education policy -2020, implementation of nep-2020. outcome based learning, higher education curriculum

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882 Ethnic Minority Small and Medium Enterprises and Entrepreneurial Resilience During the COVID-19 Pandemic: A Case of United Kingdom

Authors: Muhammad Bilal Mustafa, Javed Hussain, Simeon Babatunde

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The Covid-19 pandemic has exposed the vulnerabilities of countless organisations beyond their size, type, and location. However, some groups and sectors are disproportionally get impacted by the pandemic. In the context of the UK, ethnic Small and Medium Enterprises (SMEs) turn out to be the most precarious group among all private sectors. Many ethnic SMEs shut down their business operations during a pandemic. A large portion of Black, Asian and minority ethnic (BAME) owners have huge concerns regarding their business’ survival and resilience. The current UK-centric studies have focused on the large business population, and there is a gap in ethnic SMEs and how they get affected by the Covid-19 pandemic. Moreover, there is a need to further knowledge and academic research to investigate the fundamental factors that could strengthen the resilience of ethnic SMEs as well as contribute to long-term sustainability. Therefore, this study aims to capture the effect of the Covid-19 pandemic on ethnic SMEs in the UK and assess the survival measures taken by ethnic SMEs during Covid-19. Besides, this study adopts a dynamic capabilities perspective that how firms' specific capabilities enable ethnic SMEs to exploit entrepreneurial opportunities during the Covid-19 pandemic. Finally, this research will help ethnic SMEs to develop vigorous resilience to address future external shocks and market uncertainties.

Keywords: COVID-19 pandemic, ethnic minority SMEs, entrepreneurial resilience, dynamic capabilities, sustainability

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881 The Effect of Agricultural Waste as a Filler in Fibre Cement Board Reinforced with Natural Cellulosic Fibres

Authors: Anuoluwapo S. Taiwo, David S. Ayre, Morteza Khorami, Sameer S. Rahatekar

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This investigation aims to characterize the effect of Corn Cob (CC), an agricultural waste, for potential use as a filler material, reducing cement in natural fibre-reinforced cement composite boards used for building applications in low-cost housing estates in developing countries. The corn cob is readily and abundantly available in many West African States. However, this agricultural waste product has not been put to any effective use. Hence, the objective of the current research is to convert this massive agro-waste resource into a potential material for use as filler materials reducing cement contents in fibre-cement board production. Kraft pulp fibre-reinforced cement composite boards were developed with the incorporation of the corn cob powder at varying percentages of 1 – 4% as filler materials to reduce the cement content, using a laboratory-simulated vacuum de-watering process. The mechanical properties of the developed cement boards were characterized through a three-point bending test, while the fractured morphology of the cement boards was examined through a Scanning Electron Microscope (SEM). Results revealed that the flexural strength of the composite board improved significantly with an optimum enhancement of 39% when compared to the reference sample without corn cob replacement, however, the flexural behaviour (ductility) of the composite board was slightly affected by the addition of the corn cob powder at higher percentage. SEM observation of the fractured surfaces revealed good bonding at the fibre-matrix interface as well as a ductile-to-brittle fracture mechanism. Overall, the composite board incorporated with 2% corn cob powder as filler materials had the optimum properties which satisfied the minimum requirements of relevant standards for fibre cement flat sheets.

Keywords: agricultural waste, building applications, fibre-cement board, kraft pulp fibre, sustainability

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880 A Deep Learning Approach to Real Time and Robust Vehicular Traffic Prediction

Authors: Bikis Muhammed, Sehra Sedigh Sarvestani, Ali R. Hurson, Lasanthi Gamage

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Vehicular traffic events have overly complex spatial correlations and temporal interdependencies and are also influenced by environmental events such as weather conditions. To capture these spatial and temporal interdependencies and make more realistic vehicular traffic predictions, graph neural networks (GNN) based traffic prediction models have been extensively utilized due to their capability of capturing non-Euclidean spatial correlation very effectively. However, most of the already existing GNN-based traffic prediction models have some limitations during learning complex and dynamic spatial and temporal patterns due to the following missing factors. First, most GNN-based traffic prediction models have used static distance or sometimes haversine distance mechanisms between spatially separated traffic observations to estimate spatial correlation. Secondly, most GNN-based traffic prediction models have not incorporated environmental events that have a major impact on the normal traffic states. Finally, most of the GNN-based models did not use an attention mechanism to focus on only important traffic observations. The objective of this paper is to study and make real-time vehicular traffic predictions while incorporating the effect of weather conditions. To fill the previously mentioned gaps, our prediction model uses a real-time driving distance between sensors to build a distance matrix or spatial adjacency matrix and capture spatial correlation. In addition, our prediction model considers the effect of six types of weather conditions and has an attention mechanism in both spatial and temporal data aggregation. Our prediction model efficiently captures the spatial and temporal correlation between traffic events, and it relies on the graph attention network (GAT) and Bidirectional bidirectional long short-term memory (Bi-LSTM) plus attention layers and is called GAT-BILSTMA.

Keywords: deep learning, real time prediction, GAT, Bi-LSTM, attention

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879 The Crisis of Displacement and Resettlement of Bakassi People of the Nigeria-Cameroon Borderlands

Authors: Geoffrey Nwaka

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After many years of a border dispute between Nigeria and Cameroon over the ownership of the Bakassi Peninsula, the International Court of Justice ruled in 2002 that, based on the 1913 colonial boundary agreement between Britain and Germany, the oil-rich Peninsula, inhabited for generations by Nigerians, and hitherto administered as one of Nigeria’s 774 Local Government Areas, belongs to Cameroon, and not to Nigeria. Under pressure from the international community, Nigeria and Cameroon signed the Greentree Accord in 2006 to comply peacefully with the ICJ ruling and to protect the fundamental rights and freedoms of the Bakassi people, whether they opted to remain in the Peninsula under the authority of Cameroon or relocate to Nigeria. Sadly, the Nigerian government and the international community underestimated the scale of displacement that would follow the withdrawal of the Nigerian administration and military forces from the area and did not prepare adequately for the massive influx of tens of thousands of Bakassi people hurriedly dislodged by the reported hostility of the Cameroon authorities and their security services. The paper discusses the historical context and contemporary significance of the crisis, the chaotic resettlement schemes and appalling humanitarian relief camps in ‘New Bakassi’, and the prolonged hardship and disillusionment of the disaffected refugees/returnees. The lesson for African and Asian governments and peoples is to avoid needless conflicts over the 'imported' colonial boundaries, to remove unnecessary border restrictions, and take fully into account the development needs and well-being of borderland communities that sometimes rightly feel that distant central governments negotiate their political and international interests at the expense of the borderlands; and finally, to begin to see the boundaries more as links and bridges for the cooperation and integration of African and Asian states and peoples, rather than as barriers and static lines of demarcation on the map.

Keywords: Africa, forced displacement, resettlement, border conflict, Bakassi

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878 The Role of Non-Governmental Organizations in Combating Human Trafficking in South India: An Overview

Authors: Kumudini Achchi

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India, being known for its rich cultural values has given a special place to women who are also been victims of humiliation, torture, and exploitation. The major share of Human Trafficking goes to sex trafficking which is recognised as world’s second most huge social evil. The original form of sex trafficking in India is prostitution with and without religious sanction. Today the situation of such women reached as an issue of human rights where they rights are denied severely. This situation demanded intervention to protect them from the exploitative situation. NGO are the proactive initiatives which offer support to the exploited women in sex trade. To understand the intervention programs of NGOs in South India, a study was conducted covering four states and a union territory considering 32 NGOs based on their preparedness to participate in the research study. Descriptive and diagnostic research design was adopted along with interview schedule as a tool for collecting data. The study reveals that these NGOs believes in the possibility of mainstreaming commercially sexually exploited women and found adopted seven different programs in the process such as rescue, rehabilitation, reintegration, prevention, developmental, advocacy and research. Each area involves different programs to reach and prepare the exploited women towards mainstreamed society which has been discussed in the paper. Implementation of these programs is not an easy task for the organizations rather they are facing hardships in the areas such as social, legal, financial, political which are hindering the successful operations. Rescue, advocacy, and research are the least adopted areas by the NGOs because of lack of support as well as knowledge in the area. Rehabilitation stands as the most adopted area in implementation. The paper further deals with the challenges in the implementation of the programs as well as the remedial measures in social work point of view having Indian cultural background.

Keywords: NGOs, commercially sexually exploited women, programmes, South India

Procedia PDF Downloads 248
877 Magneto-Transport of Single Molecular Transistor Using Anderson-Holstein-Caldeira-Leggett Model

Authors: Manasa Kalla, Narasimha Raju Chebrolu, Ashok Chatterjee

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We have studied the quantum transport properties of a single molecular transistor in the presence of an external magnetic field using the Keldysh Green function technique. We also used the Anderson-Holstein-Caldeira-Leggett Model to describe the single molecular transistor that consists of a molecular quantum dot (QD) coupled to two metallic leads and placed on a substrate that acts as a heat bath. The phonons are eliminated by the Lang-Firsov transformation and the effective Hamiltonian is used to study the effect of an external magnetic field on the spectral density function, Tunneling Current, Differential Conductance and Spin polarization. A peak in the spectral function corresponds to a possible excitation. In the presence of a magnetic field, the spin-up and spin-down states are degenerate and this degeneracy is lifted by the magnetic field leading to the splitting of the central peak of the spectral function. The tunneling current decreases with increasing magnetic field. We have observed that even the differential conductance peak in the zero magnetic field curve is split in the presence electron-phonon interaction. As the magnetic field is increased, each peak splits into two peaks. And each peak indicates the existence of an energy level. Thus the number of energy levels for transport in the bias window increases with the magnetic field. In the presence of the electron-phonon interaction, Differential Conductance in general gets reduced and decreases faster with the magnetic field. As magnetic field strength increases, the spin polarization of the current is increasing. Our results show that a strongly interacting QD coupled to metallic leads in the presence of external magnetic field parallel to the plane of QD acts as a spin filter at zero temperature.

Keywords: Anderson-Holstein model, Caldeira-Leggett model, spin-polarization, quantum dots

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876 The Persistent English Language Gap between the Direct Entry and Foundation Program University Students: Empirical Evidence from the UAE

Authors: Eda Orhun

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This paper studies the IELTS exit scores of Emirati university students before graduation and specifically compares the IELTS exit performance of the English foundation program (FP) students to direct entry (DE) students. Direct entry (DE) students are the students who were able to directly start with the undergraduate program without the need to attend English foundation program courses as they were able to prove a sufficient level of English at the university admittance. The results clearly show that the gap that existed already between these two groups of students at the start does not seem to disappear at the end of university studies, as DE students’ IELTS exit scores are significantly higher compared to FP students. Further work of a regression analysis exhibits that GPA and CMATH scores do have a positive and significant effect on IELTS exit scores. In addition, while the College of Education students are found to have the lowest performance in every sub-section of the IELTS exam across colleges, students of the College of Humanities and Social Sciences and the College of Natural and Health Sciences seem to have the best reading skills. Another important determinant of IELTS exit scores is found to be the English level of students at inception. With these results, the study offers important policy implications regarding the public education system of the UAE and sheds light on the main roots of the problem.

Keywords: English proficiency, higher education, IELTS exit scores, English foundation program, United Arab Emirates

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875 Public and Private Involvement in Agricultural Extension Services: Factors of Farmers’ Preference in Southwestern Nigeria

Authors: S. O. Ayansina, O. A. Adekunle

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There is an increasing demand for a functional extension delivery services in Nigeria with a view to meet up with the food and fiber needs of the ever growing population of human and animal respectively. The study was therefore designed to examine the farmers’ preference for public and private extension services in Southwestern Nigeria, specifically to determine the farmers’ level of participation in the two types of organizations involved and also to evaluate the Performance level of personnel in the two organizations in order to ascertain the beneficiaries’ satisfaction. A multi-stage random sampling technique was used to samples 30 respondents from each of the three selected organizations in each of the three states sampled in Southwestern Nigeria. Hence, 270 respondents were sampled for the study. Data collected were analyzed with Kruskal Wallis one-way Analysis of variance to test the difference between the participation of beneficiaries in the public and private extension services and the level of benefit accrued from the two organizations involved in the study. Results generally revealed that private organizations were performing better and were more preferred by the beneficiaries. Results of the tested hypotheses as shown by Kruskal Wallis test of difference (x2=0.709) indicates no significant difference between farmers’ participation in the extension services of public and private organizations but however shows significant difference (X2=12.074) in the benefits achieved by respondents in the two organizations, such benefits include: increased quantity of Crop produced, farm income, skill acquisition, and improved Education in private extension organizations. Based on this result, it could be inferred that beneficiaries generally preferred private extension organizations because of their effectiveness and vibrancy in programme administration. Public extension is therefore recommended for general overhauling and possibly “merging” of public and private sectors in order to cater for teeming population of farmers demanding for efficient and functional extension services to better their lots both in production and processing.

Keywords: public and private involvement, extension services, farmers’ preferences, Kruskal Wallis Test

Procedia PDF Downloads 332
874 Legal Pluralism and Efficiency in International Marriage Law: Implications of Regulatory Competition on an Analysis of Conflict of Law Rules

Authors: Rorick Daniel Tovar Galvan

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The existence of different legal systems represents an important barrier for married couples that attempt to reside in another country. Each movement can cause important changes in the rights and obligations derived from the marriage since a different law could be used by the courts to solve legal disputes arising from their relationship. In a context in which it is increasingly common to move from one country to another, people cannot be certain about the outcomes of proceedings dealing with i.e., the dissolution of property regime, maintenance payments or time to wait to initiate divorce because a foreign – and in most cases unknown – law could apply every time they move. At first glance, the answer to this issue seems to be the harmonization of the legal systems: the greater the mobility of individuals inside a group of countries, the higher the similarities of their laws should be. Such a solution could be positive for spouses because a higher degree of legal certainty would be reached in case the same legal rules applied regardless of the place where the couple lives. However, the legal pluralism brings with it also advantages that could be appreciated when one looks closely at the economic rationale behind the legal institution of marriage. This contribution carries out an economic analysis of the existence of different legal systems in the area of marriage law and proposes another strategy to cope with the problems arising from legal pluralism. Far from eliminating the diversity of legal systems, one wishes to foster it, since significant advantages could arise from such diversity in case couples are permitted to choose the applicable law themselves. Based on the idea that the law could be seem as a product offered in the market as well as states and spouses as suppliers and consumers of this product, the paper shows the advantages of designing a legal framework that allows spouses to determine freely the law governing the legal effects of their marriage. Instead of promoting the harmonization of the substantive law, one explores the benefits of encouraging the regulatory competition at international level in the area of marriage law.

Keywords: conflict of laws, harmonization, international marriage law, law and economics, regulatory competition

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873 Towards the Development of Islamic Accounting Standards for Baitulmal, Waqaf, and Zakat Transactions: Addressing Gaps for Enhanced Accountability

Authors: N. Farahin Ali, Naharriah Mohamed, Hafiz Majdi, Fathiyyah, Fadliana Saman

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This paper investigates the imperative for developing Islamic accounting standards tailored to Baitulmal, waqaf, and zakat transactions, with the goal of strengthening accountability and transparency in financial reporting. Current financial reporting frameworks in Malaysia—namely, the Malaysian Financial Reporting Standards (MFRS) and Malaysian Private Entities Reporting Standards (MPERS)—are designed predominantly for conventional financial transactions and fail to fully capture the Shariah-specific nature of these religious funds. The objective of this study is to critically examine the discrepancies between these conventional reporting standards and the requirements of Shariah-compliant financial transactions, specifically for Baitulmal, waqaf, and zakat. This research adopts a qualitative methodology, utilizing case studies from four different State Islamic Religious Councils to explore the current reporting practices. The findings reveal significant gaps between the conventional frameworks and the specific needs of Shariah-compliant accounting, leading to off-balance-sheet reporting of certain transactions and inconsistencies in financial disclosures across different states. These disparities undermine both the comparability and integrity of the financial reports, raising critical concerns regarding transparency and governance. The broader implications of this study underscore the necessity for a unified Islamic accounting standard that would align more closely with Shariah principles. Such a standard would not only enhance the disclosure and presentation of baitulmal, waqaf, and zakat transactions, but also improve decision-making processes, thereby fostering greater accountability and trust in the management of these Islamic funds. This paper advocates for a concerted effort to bridge the existing gap, ensuring that the distinctive characteristics of Islamic charitable funds are appropriately reflected in the financial reporting process.

Keywords: islamic accounting, waqf, zakat, islamic finance

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