Search results for: inclusive planning and governance
2184 Guideline for Happy Living According to Sufficiency Economy Philosophy of People and Community Leaders in Urban Communities
Authors: Phusit Phukamchanoad
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This research was to analyze personality’s activities based on sufficiency economy philosophy of people and community leaders in urban communities. The data were collected through questionnaires administered to 392 people and interviewed with community leaders. It was found that most people revealed that their lives depend on activities in accordance with the sufficiency economy philosophy in high level especially, being honest and aware on sufficiency, occupations, peacefulness in the community leaders’ side, they reported on extravagant reduction, planting home vegetable garden, having household accounting, expense planning by dividing into 3 categories; 1) saving for illness cover 2) saving for business cover, and 3) household daily expense. The samples were also adjusted their livings quite well with the rapid change of urbanization. Although those people have encountered with any hardships, their honesty in occupations and awareness on sufficiency remain to survive happily.Keywords: sufficiency economy philosophy, individual and household activities, urban community
Procedia PDF Downloads 3592183 Investigating the Chemical Structure of Drinking Water in Domestic Areas of Kuwait by Appling GIS Technology
Authors: H. Al-Jabli
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The research on the presence of heavy metals and bromate in drinking water is of immense scientific significance due to the potential risks these substances pose to public health. These contaminants are subject to regulatory limits outlined by the National Primary Drinking Water Regulations. Through a comprehensive analysis involving the compilation of existing data and the collection of new data via water sampling in residential areas of Kuwait, the aim is to create detailed maps illustrating the spatial distribution of these substances. Furthermore, the investigation will utilize GRAPHER software to explore correlations among different chemical parameters. By implementing rigorous scientific methodologies, the research will provide valuable insights for the Ministry of Electricity and Water and the Ministry of Health. These insights can inform evidence-based decision-making, facilitate the implementation of corrective measures, and support strategic planning for future infrastructure activities.Keywords: heavy metals, bromate, ozonation, GIS
Procedia PDF Downloads 812182 Reliability and Availability Analysis of Satellite Data Reception System using Reliability Modeling
Authors: Ch. Sridevi, S. P. Shailender Kumar, B. Gurudayal, A. Chalapathi Rao, K. Koteswara Rao, P. Srinivasulu
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System reliability and system availability evaluation plays a crucial role in ensuring the seamless operation of complex satellite data reception system with consistent performance for longer periods. This paper presents a novel approach for the same using a case study on one of the antenna systems at satellite data reception ground station in India. The methodology involves analyzing system's components, their failure rates, system's architecture, generation of logical reliability block diagram model and estimating the reliability of the system using the component level mean time between failures considering exponential distribution to derive a baseline estimate of the system's reliability. The model is then validated with collected system level field failure data from the operational satellite data reception systems that includes failure occurred, failure time, criticality of the failure and repair times by using statistical techniques like median rank, regression and Weibull analysis to extract meaningful insights regarding failure patterns and practical reliability of the system and to assess the accuracy of the developed reliability model. The study mainly focused on identification of critical units within the system, which are prone to failures and have a significant impact on overall performance and brought out a reliability model of the identified critical unit. This model takes into account the interdependencies among system components and their impact on overall system reliability and provides valuable insights into the performance of the system to understand the Improvement or degradation of the system over a period of time and will be the vital input to arrive at the optimized design for future development. It also provides a plug and play framework to understand the effect on performance of the system in case of any up gradations or new designs of the unit. It helps in effective planning and formulating contingency plans to address potential system failures, ensuring the continuity of operations. Furthermore, to instill confidence in system users, the duration for which the system can operate continuously with the desired level of 3 sigma reliability was estimated that turned out to be a vital input to maintenance plan. System availability and station availability was also assessed by considering scenarios of clash and non-clash to determine the overall system performance and potential bottlenecks. Overall, this paper establishes a comprehensive methodology for reliability and availability analysis of complex satellite data reception systems. The results derived from this approach facilitate effective planning contingency measures, and provide users with confidence in system performance and enables decision-makers to make informed choices about system maintenance, upgrades and replacements. It also aids in identifying critical units and assessing system availability in various scenarios and helps in minimizing downtime and optimizing resource allocation.Keywords: exponential distribution, reliability modeling, reliability block diagram, satellite data reception system, system availability, weibull analysis
Procedia PDF Downloads 842181 Accessible Facilities in Home Environment for Elderly Family Members in Sri Lanka
Authors: M. A. N. Rasanjalee Perera
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The world is facing several problems due to increasing elderly population. In Sri Lanka, along with the complexity of the modern society and structural and functional changes of the family, “caring for elders” seems as an emerging social problem. This situation may intensify as the county is moving into a middle income society. Seeking higher education and related career opportunities, and urban living in modern housing are new trends, through which several problems are generated. Among many issues related with elders, “lack of accessible and appropriate facilities in their houses as well as public buildings” can be identified as a major problem. This study argues that welfare facilities provided for the elderly people, particularly in the home environment, in the country are not adequate. Modern housing features such as bathrooms, pantries, lobbies, and leisure areas etc. are questionable as to whether they match with elders’ physical and mental needs. Consequently, elders have to face domestic accidents and many other difficulties within their living environments. Records of hospitals in the country also proved this fact. Therefore, this study tries to identify how far modern houses are suited with elders’ needs. The study further questioned whether “aging” is a considerable matter when people are buying, planning and renovating houses. A randomly selected sample of 50 houses were observed and 50 persons were interviewed around the Maharagama urban area in Colombo district to obtain primary data, while relevant secondary data and information were used to have a depth analysis. The study clearly found that none of the houses included to the sample are considering elders’ needs in planning, renovating, or arranging the home. Instead, most of the families were giving priority to the rich and elegant appearance and modern facilities of the houses. Particularly, to the bathrooms, pantry, large setting areas, balcony, parking slots for two vehicles, ad parapet walls with roller-gates are the main concerns. A significant factor found here is that even though, many children of the aged are in middle age and reaching their older years at present, they do not plan their future living within a safe and comfortable home, despite that they are hoping to spent the latter part of their lives in the their current homes. This fact highlights that not only the other responsible parts of the society, but also those who are reaching their older ages are ignoring the problems of the aged. At the same time, it was found that more than 80% of old parents do not like to stay at their children’s homes as the living environments in such modern homes are not familiar or convenient for them. Due to this context, the aged in Sri Lanka may have to be alone in their own homes due to current trend of society of migrating to urban living in modern houses. At the same time, current urban families who live in modern houses may have to face adding accessible facilities in their home environment, as current modern housing facilities may not be appropriate them for a better life in their latter part of life.Keywords: aging population, elderly care, home environment, housing facilities
Procedia PDF Downloads 1262180 Sustainable Management of Agricultural Resources in Irrigated Agriculture
Authors: Basil Manos, Parthena Chatzinikolaou, Fedra Kiomourtzi
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This paper presents a mathematical model for the sustainable management of agricultural resources in irrigated agriculture. This is a multicriteria mathematical programming model and used as a tool for the planning, analysis and simulation of farm plans in rural irrigated areas, as well as for the study of impacts of the various policies in irrigated agriculture. The model can achieve the optimum farm plan of an agricultural region taking in account different conflicting criteria as the maximization of gross margin and the minimization of fertilizers used, under a set of constraints for land, labor, available capital, common agricultural policy etc. The proposed model was applied to four prefectures in central Greece. The results show that in all prefectures, the optimum farm plans achieve greater income and less environmental impacts (less irrigated water use and less fertilizers use) than the existent plans.Keywords: sustainable use of agricultural resources, irrigated agriculture, multicriteria analysis, optimum income
Procedia PDF Downloads 3262179 Improving Collective Health and Social Care through a Better Consideration of Sex and Gender: Analytical Report by the French National Authority for Health
Authors: Thomas Suarez, Anne-Sophie Grenouilleau, Erwan Autin, Alexandre Biosse-Duplan, Emmanuelle Blondet, Laurence Chazalette, Marie Coniel, Agnes Dessaigne, Sylvie Lascols, Andrea Lasserre, Candice Legris, Pierre Liot, Aline Metais, Karine Petitprez, Christophe Varlet, Christian Saout
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Background: The role of biological sex and gender identity -whether assigned or chosen- as health determinants are far from a recent discovery: several reports have stressed out how being a woman or a man could affect health on various scales. However, taking it into consideration beyond stereotypes and rigid binary assumptions still seems to be a work in progress. Method: The report is a synthesis on a variety of specific topics, each of which was studied by a specialist from the French National Authority for Health (HAS), through an analysis of existing literature on both healthcare policy construction process and instruments (norms, data analysis, clinical trials, guidelines, and professional practices). This work also implied a policy analysis of French recent public health laws and a retrospective study of guidelines with a gender mainstreaming approach. Results: The analysis showed that though sex and gender were well-known determinants of health, their consideration by both public policy and health operators was often incomplete, as it does not incorporate how sex and gender interact, as well as how they interact with other factors. As a result, the health and social care systems and their professionals tend to reproduce some stereotypical and inadequate habits. Though the data available often allows to take sex and gender into consideration, such data is often underused in practice guidelines and policy formulation. Another consequence is a lack of inclusiveness towards transgender or intersex persons. Conclusions: This report first urges for raising awareness of all the actors of health, in its broadest definition, that sex and gender matter beyond first-look conclusions. It makes a series of recommendations in order to reshape policy construction in the health sector on the one hand and to design public health instruments to make them more inclusive regarding sex and gender on the other hand. The HAS finally committed to integrate sex and gender preoccupations in its workings methods, to be a driving force in the spread of these concerns.Keywords: biological sex, determinants of health, gender, healthcare policy instruments, social accompaniment
Procedia PDF Downloads 1282178 Novel Technique for calculating Surface Potential Gradient of Overhead Line Conductors
Authors: Sudip Sudhir Godbole
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In transmission line surface potential gradient is a critical design parameter for planning overhead line, as it determines the level of corona loss (CL), radio interference (RI) and audible noise (AN).With increase of transmission line voltage level bulk power transfer is possible, using bundle conductor configuration used, it is more complex to find accurate surface stress in bundle configuration. The majority of existing models for surface gradient calculations are based on analytical methods which restrict their application in simulating complex surface geometry. This paper proposes a novel technique which utilizes both analytical and numerical procedure to predict the surface gradient. One of 400 kV transmission line configurations has been selected as an example to compare the results for different methods. The different strand shapes are a key variable in determining.Keywords: surface gradient, Maxwell potential coefficient method, market and Mengele’s method, successive images method, charge simulation method, finite element method
Procedia PDF Downloads 5382177 Links between Landscape Management and Environmental Risk Assessment: Considerations from the Italian Context
Authors: Mara Balestrieri, Clara Pusceddu
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Issues relating to the destructive phenomena that can damage people and goods have returned to the centre of debate in Italy with the increase in catastrophic episodes in recent years in a country which is highly vulnerable to hydrological risk. Environmental factors and geological and geomorphological territorial characteristics play an important role in determining the level of vulnerability and the natural tendency to risk. However, a territory has also been subjected to the requirements of and transformations of society, and this brings other relevant factors. The reasons for the increase in destructive phenomena are often to be found in the territorial development models adopted. Stewardship of the landscape and management of risk are related issues. This study aims to summarize the most relevant elements about this connection and at the same time to clarify the role of environmental risk assessment as a tool to aid in the sustainable management of landscape. How planners relate to this problem and which aspects should be monitored in order to prepare responsible and useful interventions?Keywords: assessment, landscape, risk, planning
Procedia PDF Downloads 4632176 Integrated Mass Rapid Transit (MRT) and Bus System in Singapore: MRT Ridership and the Provision of Feeder Bus Services
Authors: Devansh Jain, Shu Ting Goh
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With the aim of improving the quality of life of people of Singapore with provision of better transport services, Land and Transport Authority Singapore recently published its Master Plan 2013. The major objectives mentioned in the plan were to make a comprehensive public transport network with better quality Mass Rapid Transit, bus services along with cycling and walking. MRT is the backbone of the transport system in Singapore, and to promote and increase the MRT ridership, good accessibility to access the MRT stations is a necessity. The aim of this paper is to investigate the relationship between MRT ridership and the provision of feeder bus services in Singapore planning areas and also to understand the hub and spoke model adopted by Singapore for provision of transport services. The findings of the study will lead to conclusions made from the Regression model developed by the various factors affecting MRT ridership, and hence will benefit to enhance the services provided by the system.Keywords: quality of life, public transport, mass rapid transit, ridership
Procedia PDF Downloads 2472175 Role of Organizational Culture in Building Sustainable Employee’s Performance in Organizations: A Case Study of Zenith Bank PLC Jalingo Taraba State Nigeria
Authors: Jerome Nyameh
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The most valuable asset in the existence of organization is the employees and their ability in maintain appreciable level of performance which support the goal of the organization and the ability to do that depend largely on the organizational culture and culture has been considered most currently as the factor that relate positively to organizational excellence and sustainable employee’s performance over the period of time An employee engagement program will not go far without first establishing the organizational culture that is required to support sustainability. This means integrating sustainability into the overall employee’s performance, with clear vision, goals and metrics. It means having strong culture and a collaborative governance structure that has been develop as a ways of doing things in the organization for decision making and resource allocation. It requires a rewards and recognition program to support and reinforce sustainability behaviors. With such a culture in place, organization will be able to develop a strategy that fully engages employees, while fully realizing the benefits of their contributions. The study investigated empirically the role of organizational culture building sustainable employee’s performance using Zenith bank PLC a model where organizational culture will build sustainable employees performance strategy for a lasting actualization of organizational was developed. In order to achieve the research objectives of (i) to assess how organizational culture can build sustainable employee’s performance (ii) to analyze the gap that exists between organizational culture and sustainable employee’s performance in the organization, a survey questionnaires of 20 items was administered to sixty respondents. The findings of this study have practical implications for organizational leaders, managers and employees, and their organizations, particularly commercial banks in Nigeria, besides offering scope for further research in the area of organizational culture and sustainable employee’s performance. It will also show a significance and positive relationship that exist between organizational culture and sustainable employee’s performance, as means of building viable organization with cultural uniqueness and excellence performance in the world of competition.Keywords: organizational culture, sustainable employee’s performance, organizations, Zenith Bank PLC Nigeria
Procedia PDF Downloads 5142174 Differential in Dynamics of Contraceptive Practices with Women's Sexual Empowerment in Selected South Asian Countries: Evidence from Two Decades DHS Surveys, 1990 and 2012
Authors: Brajesh
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Introduction: It is generally believed that women's lack power to making decision may restrict their use of modern contraceptives practices. However, few studies have examined the different dimensions of women's empowerment and contraceptive use in Asian content. Pervasive gendered inequities and norms regarding the subordination of women give Asian men disproportionately more power than women, particularly in relation to the sex. We hypothesize that lack of sexual empowerment may pose an important barrier to reproductive health and adoption of family planning methods. Using the Demographic Health Survey, we examine the association between women’s sexual empowerment and contraceptive use in Nepal, Bangladesh and Pakistan. Objectives: To understand the trend and pattern of contraceptive choices and use among women due to sexual empowerment in selected south Asian countries. To examine the association between women’s sexual empowerment and contraceptive practices among non-pregnant married and partnered women in Nepal, Bangladesh and Pakistan. Methods: Data came from the latest round of Demographic and Health Surveys conducted between 2010-12 in and during deacde1990 -92 in Nepal, Bangladesh and Pakistan. Responses from married or cohabiting women aged 15-49 years were analyzed for six dimensions of empowerment and the current use of female-only methods or couple of methods. Bi-variate and multivariate multinomial regressions were used to identify associations between the empowerment dimensions and method use. Results: Positive associations were found between the overall empowerment score and method use in all countries (relative risk ratios, 1.1-1.3). In multivariate analysis, household economic decision-making was associated with the use of either female-only or couple methods (relative risk ratios -1. 1 for all), as was agreement on fertility preferences (RRR-1.3-1.6) and the ability to negotiate sexual activity (RRR -1. 1-1.2). In Bangladesh, women's negative attitudes toward domestic violence were correlated with the use of couple of methods (RRR -1. 1). Increasing levels of sexual empowerment were found to be associated with use of contraceptives, even after adjusting for demographic predictors of contraceptive use. This association is moderated by the wealth. Formal education, increasing wealth, and being in an unmarried partnership are associated with contraceptive use, whereas women who identify as being Muslim are less likely to use contraceptives than those who identify as being Hindus or other. These findings suggest that to achieve universal access to reproductive health services, gendered disparities in sexual empowerment, particularly among economically disadvantaged women, need to be better addressed. Conclusions: Intervention programs aimed at increasing contraceptive use may need to involve different approaches, including promoting couples' discussion of fertility preferences and family planning, improving women's self-efficacy in negotiating sexual activity and increasing their economic independence. Policies are needed to encourage the rural families to give their girls a chance of attending higher level education and professional course so that can get a better job opportunity and can economically support their family as son are expected to do.Keywords: reproductive and child health (RCH), relative risk ratios (RRR), demographic and health survey (DHS), women’s sexual empowerment (WSE)
Procedia PDF Downloads 2512173 Planning a Supply Chain with Risk and Environmental Objectives
Authors: Ghanima Al-Sharrah, Haitham M. Lababidi, Yusuf I. Ali
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The main objective of the current work is to introduce sustainability factors in optimizing the supply chain model for process industries. The supply chain models are normally based on purely economic considerations related to costs and profits. To account for sustainability, two additional factors have been introduced; environment and risk. A supply chain for an entire petroleum organization has been considered for implementing and testing the proposed optimization models. The environmental and risk factors were introduced as indicators reflecting the anticipated impact of the optimal production scenarios on sustainability. The aggregation method used in extending the single objective function to multi-objective function is proven to be quite effective in balancing the contribution of each objective term. The results indicate that introducing sustainability factor would slightly reduce the economic benefit while improving the environmental and risk reduction performances of the process industries.Keywords: environmental indicators, optimization, risk, supply chain
Procedia PDF Downloads 3512172 Construction of a Low Carbon Eco-City Index System Based on CAS Theory: A Case of Hexi Newtown in Nanjing, China
Authors: Xu Tao, Yilun Xu, Dingwei Xiang, Yaofei Sun
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The practice of urban planning and construction based on the concept of the “low carbon eco-city” has been universally accepted by the academic community in response to urban issues such as population, resources, environment, and social development. Based on this, the current article first analyzes the concepts of low carbon eco-city, then builds a complex adaptive system (CAS) theory based on Chinese traditional philosophical thinking, and analyzes the adaptive relationship between material and non-material elements. A three-dimensional evaluation model of natural ecology, economic low carbon, and social harmony was constructed. Finally, the construction of a low carbon eco-city index system in Hexi Newtown of Nanjing was used as an example to verify the effectiveness of the research results; this paradigm provides a new way to achieve a low carbon eco-city system.Keywords: complex adaptive system, low carbon ecology, index system, model
Procedia PDF Downloads 1522171 Empirical Analysis of Forensic Accounting Practices for Tackling Persistent Fraud and Financial Irregularities in the Nigerian Public Sector
Authors: Sani AbdulRahman Bala
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This empirical study delves into the realm of forensic accounting practices within the Nigerian Public Sector, seeking to quantitatively analyze their efficacy in addressing the persistent challenges of fraud and financial irregularities. With a focus on empirical data, this research employs a robust methodology to assess the current state of fraud in the Nigerian Public Sector and evaluate the performance of existing forensic accounting measures. Through quantitative analyses, including statistical models and data-driven insights, the study aims to identify patterns, trends, and correlations associated with fraudulent activities. The research objectives include scrutinizing documented fraud cases, examining the effectiveness of established forensic accounting practices, and proposing data-driven strategies for enhancing fraud detection and prevention. Leveraging quantitative methodologies, the study seeks to measure the impact of technological advancements on forensic accounting accuracy and efficiency. Additionally, the research explores collaborative mechanisms among government agencies, regulatory bodies, and the private sector by quantifying the effects of information sharing on fraud prevention. The empirical findings from this study are expected to provide a nuanced understanding of the challenges and opportunities in combating fraud within the Nigerian Public Sector. The quantitative insights derived from real-world data will contribute to the refinement of forensic accounting strategies, ensuring their effectiveness in addressing the unique complexities of financial irregularities in the public sector. The study's outcomes aim to inform policymakers, practitioners, and stakeholders, fostering evidence-based decision-making and proactive measures for a more resilient and fraud-resistant financial governance system in Nigeria.Keywords: fraud, financial irregularities, nigerian public sector, quantitative investigation
Procedia PDF Downloads 622170 Modular Data and Calculation Framework for a Technology-based Mapping of the Manufacturing Process According to the Value Stream Management Approach
Authors: Tim Wollert, Fabian Behrendt
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Value Stream Management (VSM) is a widely used methodology in the context of Lean Management for improving end-to-end material and information flows from a supplier to a customer from a company’s perspective. Whereas the design principles, e.g. Pull, value-adding, customer-orientation and further ones are still valid against the background of an increasing digitalized and dynamic environment, the methodology itself for mapping a value stream is characterized as time- and resource-intensive due to the high degree of manual activities. The digitalization of processes in the context of Industry 4.0 enables new opportunities to reduce these manual efforts and make the VSM approach more agile. The paper at hand aims at providing a modular data and calculation framework, utilizing the available business data, provided by information and communication technologies for automizing the value stream mapping process with focus on the manufacturing process.Keywords: lean management 4.0, value stream management (VSM) 4.0, dynamic value stream mapping, enterprise resource planning (ERP)
Procedia PDF Downloads 1502169 Recognition of Sanitation as a Human Right: An Overview of Unresolutions and Reports That Recognizes the Human Right to Sanitation in South-Asian Countries
Authors: Anju Vaidya
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Sanitation is concerned with proper disposal of human excreta, waste water and promotion of hygiene. Lack of sanitation impacts our environment affecting our finance, schooling, health, and thus exacerbating poverty, discrimination and exclusion of the marginalized group. Sanitation can be a route and one of the most important factor to reach the goals of all Millennium Development goals. This study aims at exploring what are the rights to sanitation of the people, how it is enacted and what challenges are being faced while implementing the right to sanitation in South-Asian countries (India, Nepal, Pakistan, Bangladesh, Srilanka) at government, non-government and international level. This study also aims at finding how right sanitation is interlinked with children rights. The available reports submitted by government and civil society organizations working in South-Asian countries from the website of the Office of High Commissioner for Human Rights that were submitted under International covenant on economic, social and cultural rights and Convention on rights of the child have been selected and analyzed. The study uses Literature review to analyze these UN documents submitted from 2000 to 2015 in the context of South-Asian countries. Preliminary insight reveals that sanitation is recognized as one of the important factor to attain adequate standard of living. It has been found that inadequate sanitation has been a major factor that affects all aspects of life and one of its devastating impacts is increased child mortality. Many efforts have been made at national and international level in South-Asian countries to improve the state of sanitation and sanitation services. Various approaches such as Community led Total Sanitation, School led Total Sanitation, establishing Open Defecation free zone, water supply services and other sanitation and hygiene awareness programs are being launched. Despite different efforts and programs being implemented, sanitation and hygiene practices and behavior change remains to be a big challenge. Disparity in access and imbalance between urban and rural services and geographical regions, inadequate financing, clear policy framework and fragile functionality are some of the significant challenges faced while implementing these programs. Children are one of the most vulnerable group that are affected to a large extent. The study brings into light varied approaches that are being made and challenges that are being faced by government, non-government and civil society organizations while implementing the programs and strategies related to sanitation. It also highlights the relation of sanitation as a human right with child rights. This can help the stakeholders and policymakers better understand that improving sanitation situation is a process that requires learning, planning and behavior change and achieving sanitation coverage targets and motivating behavior change requires additional tools based on participation, non-discrimination and process approaches for planning and feedback.Keywords: challenges, child rights, open defecation, sanitation as a human right
Procedia PDF Downloads 2812168 Combined Machine That Fertilizes Evenly under Plowing on Slopes and Planning an Experiment
Authors: Qurbanov Huseyn Nuraddin
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The results of scientific research on a machine that pours an equal amount of mineral fertilizer under the soil to increase the productivity of grain in mountain farming and obtain quality grain are substantiated. The average yield of the crop depends on the nature of the distribution of fertilizers in the soil. Therefore, the study of effective energy-saving methods for the application of mineral fertilizers is the actual task of modern agriculture. Depending on the type and variety of plants in mountain farming, there is an optimal norm of mineral fertilizers. Applying an equal amount of fertilizer to the soil is one of the conditions that increase the efficiency of the field. One of the main agro-technical indicators of the work of mineral fertilizing machines is to ensure equal distribution of mineral fertilizers in the field. Taking into account the above-mentioned issues, a combined plough has been improved in our laboratory.Keywords: combined plough, mineral fertilizers, sprinkle fluently, fertilizer rate, cereals
Procedia PDF Downloads 732167 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
Procedia PDF Downloads 132166 A Comparative Analysis of Legal Novelties on Telework in Portugal and Spain: A Gender Perspective
Authors: Ekaterina Reznikova
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The paper provides an overview of the comparative analysis of legal novelties on telework in Portugal and Spain from a gender perspective. Telework, defined as the practice of working remotely using information and communication technologies, has gained increased attention in recent years, particularly in the context of the COVID-19 pandemic. As countries implement legal frameworks to regulate telework, it is essential to assess their gender implications and their impact on promoting gender equality in the workplace. In Portugal, legal novelties on telework have been introduced through various legislative measures, including the Telework Regulation Act (Lei do Teletrabalho) enacted in 2018. This legislation aims to provide a framework for telework arrangements, outlining rights and obligations for both employers and employees. However, the gender perspective in Portugal's telework regulations remains somewhat limited, with few explicit provisions addressing gender disparities in telework participation or the unequal distribution of caregiving responsibilities. In contrast, Spain has taken a more proactive approach to addressing gender equality in telework through its legal novelties. The Spanish government passed the Royal Decree-Law 28/2020, which introduced significant reforms to telework regulations in response to the COVID-19 pandemic. This legislation includes provisions aimed at promoting gender equality in telework, such as measures to ensure work-life balance and prevent discrimination based on gender in telework arrangements. Additionally, Spain has implemented initiatives to encourage "joint responsibility" at home, emphasizing the importance of shared caregiving duties between men and women. By comparing the legal novelties on telework in Portugal and Spain from a gender perspective, this study aims to identify best practices and areas for improvement in promoting gender equality in telework arrangements. Through a comprehensive analysis of the legal frameworks, this study will assess the extent to which Portugal and Spain's telework regulations address gender disparities and support the advancement of women in the workforce. The findings of this comparative analysis will have significant implications for policymakers, employers, and other stakeholders involved in shaping telework policies. By identifying effective strategies for promoting gender equality in telework, this study seeks to contribute to the development of inclusive and sustainable work environments that benefit all employees, regardless of gender.Keywords: telework, labour law, digitalization, gender
Procedia PDF Downloads 602165 Risk in the South African Sectional Title Industry: An Assurance Perspective
Authors: Leandi Steenkamp
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The sectional title industry has been a part of the property landscape in South Africa for almost half a century, and plays a significant role in addressing the housing problem in the country. Stakeholders such as owners and investors in sectional title property are in most cases not directly involved in the management thereof, and place reliance on the audited annual financial statements of bodies corporate for decision-making purposes. Although the industry seems to be highly regulated, the legislation regarding accounting and auditing of sectional title is vague and ambiguous. Furthermore, there are no industry-specific auditing and accounting standards to guide accounting and auditing practitioners in performing their work and industry financial benchmarks are not readily available. In addition, financial pressure on sectional title schemes is often very high due to the fact that some owners exercise unrealistic pressure to keep monthly levies as low as possible. All these factors have an impact on the business risk as well as audit risk of bodies corporate. Very little academic research has been undertaken on the sectional title industry in South Africa from an accounting and auditing perspective. The aim of this paper is threefold: Firstly, to discuss the findings of a literature review on uncertainties, ambiguity and confusing aspects in current legislation regarding the audit of a sectional title property that may cause or increase audit and business risk. Secondly, empirical findings of risk-related aspects from the results of interviews with three groups of body corporate role-players will be discussed. The role-players were body corporate trustee chairpersons, body corporate managing agents and accounting and auditing practitioners of bodies corporate. Specific reference will be made to business risk and audit risk. Thirdly, practical recommendations will be made on possibilities of closing the audit expectation gap, and further research opportunities in this regard will be discussed.Keywords: assurance, audit, audit risk, body corporate, corporate governance, sectional title
Procedia PDF Downloads 2672164 Analysis of the Omnichannel Delivery Network with Application to Last Mile Delivery
Authors: Colette Malyack, Pius Egbelu
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Business-to-Customer (B2C) delivery options have improved to meet increased demand in recent years. The change in end users has forced logistics networks to focus on customer service and sentiment that would have previously been the priority of the company or organization of origin. This has led to increased pressure on logistics companies to extend traditional B2B networks into a B2C solution while accommodating additional costs, roadblocks, and customer sentiment; the result has been the creation of the omnichannel delivery network encompassing a number of traditional and modern methods of package delivery. In this paper the many solutions within the omnichannel delivery network are defined and discussed. It can be seen through this analysis that the omnichannel delivery network can be applied to reduce the complexity of package delivery and provide customers with more options. Applied correctly the result is a reduction in cost to the logistics company over time, even with an initial increase in cost to obtain the technology.Keywords: network planning, last mile delivery, omnichannel delivery network, omnichannel logistics
Procedia PDF Downloads 1502163 The Development of Home-Based Long Term Care Model among Thai Elderly Dependent
Authors: N. Uaphongsathorn, C. Worawong, S. Thaewpia
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Background and significance: The population is aging in Thai society, the elderly dependent is at great risk of various functional, psychological, and socio-economic problems as well as less access to health care. They may require long term care at home to maximize their functional abilities and activities of daily living and to improve their quality of life during their own age. Therefore, there is a need to develop a home-based long term care to meet the long term care needs of elders dependent. Methods: The research purpose was to develop long term care model among the elderly dependent in Chaiyaphum province in Northeast region of Thailand. Action Research which is composing of planning, action, observation, and reflection phases was used. Research was carried out for 12 months in all sub-districts of 6 districts in Chaiyaphum province. Participants (N = 1,010) participating in the processes of model development were comprised of 3 groups: a) a total of 110 health care professionals, b) a total of 600 health volunteers and family caregivers and c) a total of 300 the elderly dependent with chronically medical illnesses or disabilities. Descriptive statistics and content analysis were used to analyze data. Findings: Results have shown that the most common health problems among elders dependent with physical disabilities to function independently were cardiovascular disease, dementia, and traffic injuries. The development of home-based long term care model among elders dependent in Chaiyaphum province was composed of six key steps. They are: a) initiating policies supporting formal and informal caregivers for the elder dependent in all sub-districts, b) building network and multidisciplinary team, c) developing 3-day care manager training program and 3-day care provider training program d) training case managers and care providers for the elderly dependent through team and action learning, e) assessing, planning and providing care based on care individual’s needs of the elderly dependent, and f) sharing experiences for good practice and innovation for long term care at homes in district urban and rural areas. Among all care managers and care providers, the satisfaction level for training programs was high with a mean score of 3.98 out of 5. The elders dependent and family caregivers addressed that long term care at home could contribute to improving life’s daily activities, family relationship, health status, and quality of life. Family caregivers and volunteers have feeling a sense of personal satisfaction and experiencing providing meaningful care and support for elders dependent. Conclusion: In conclusion, a home-based long term care is important to Thai elders dependent. Care managers and care providers play a large role and responsibility to provide appropriate care to meet the elders’ needs in both urban and rural areas in Thai society. Further research could be rigorously studied with a larger group of populations in similar socio-economic and cultural contexts.Keywords: elderly people, care manager, care provider, long term care
Procedia PDF Downloads 3022162 Redefining Solar Generation Estimation: A Comprehensive Analysis of Real Utility Advanced Metering Infrastructure (AMI) Data from Various Projects in New York
Authors: Haowei Lu, Anaya Aaron
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Understanding historical solar generation and forecasting future solar generation from interconnected Distributed Energy Resources (DER) is crucial for utility planning and interconnection studies. The existing methodology, which relies on solar radiation, weather data, and common inverter models, is becoming less accurate. Rapid advancements in DER technologies have resulted in more diverse project sites, deviating from common patterns due to various factors such as DC/AC ratio, solar panel performance, tilt angle, and the presence of DC-coupled battery energy storage systems. In this paper, the authors review 10,000 DER projects within the system and analyze the Advanced Metering Infrastructure (AMI) data for various types to demonstrate the impact of different parameters. An updated methodology is proposed for redefining historical and future solar generation in distribution feeders.Keywords: photovoltaic system, solar energy, fluctuations, energy storage, uncertainty
Procedia PDF Downloads 322161 The Budget Profile of the Municipality of AtaleIa-MG in the Context of the Micro-Region of Teofilo Otoni in Brazil
Authors: Jeferson Gomes Dos Santos, Mirelle Cristina De Abreu Quintela
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Considering that after the 1988 Constitution, in Brazil, municipalities have acquired new roles in the face of a financial reality that jeopardizes more substantial actions, the Public Budget is essential for the establishment of guidelines for action, within each budgetary reality. Within this, the present work sought to understand the budget profile of the mining municipality of Ataleia, with a view to identifying its budget composition, in relation to the main sources of revenue and expenditure. To achieve the purposes of the study, information was collected on the municipality's finances, from the years 2000 to 2016, visualizing the progress of its revenues in terms of funding and origin, and expenses in terms of nature and purpose. It was evidenced that the municipality, having its budget revenue in the period, still shows great dependence on intergovernmental transfers, as the own collection was relatively low. The budget expenditure of the period was mainly influenced by social expenditures, but it must be said that the municipality complied with the limits of spending, minimum and maximum, established by law.Keywords: expenses, municipal budget, planning, revenue
Procedia PDF Downloads 2242160 The Happy Workplace Program Promoting Health Literate Workplace in Thai Garment Industry
Authors: Kwanmuang Kaeodumkoeng, Jumnian Junhasobhaga
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This action research on the happy workplace program (HWP) promoting health literate workplace (HLW) in Thai Garment Industry Companies aimed to categorize activities promoting HLW and results of HWP in the Thai garment industry. Thirteen program reports purposely selected from sampled companies. Data were analyzed using descriptive statistics, paired t-test and content analysis. The results showed that the end of the program, the significant higher levels of work skills, life skills, and factors promoting happy workplace were found compared to before the program in all 13 companies. The activities and results of the HWP could be categorized in five steps of implementing an HWP, compared with the attributes of HLW were composed of 1) Leadership promotion; 2) Preparing workforce; 3) Planning, evaluating, and improving; 4) Communicating effectively; and 5) Designing easy to use materials and ensuring easy access.Keywords: happy workplace program, health literate workplace, garment industry, indicators
Procedia PDF Downloads 2362159 Multi-Scale Urban Spatial Evolution Analysis Based on Space Syntax: A Case Study in Modern Yangzhou, China
Authors: Dai Zhimei, Hua Chen
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The exploration of urban spatial evolution is an important part of urban development research. Therefore, the evolutionary modern Yangzhou urban spatial texture was taken as the research object, and Spatial Syntax was used as the main research tool, this paper explored Yangzhou spatial evolution law and its driving factors from the urban street network scale, district scale and street scale. The study has concluded that at the urban scale, Yangzhou urban spatial evolution is the result of a variety of causes, including physical and geographical condition, policy and planning factors, and traffic conditions, and the evolution of space also has an impact on social, economic, environmental and cultural factors. At the district and street scales, changes in space will have a profound influence on the history of the city and the activities of people. At the end of the article, the matters needing attention during the evolution of urban space were summarized.Keywords: block, space syntax and methodology, street, urban space, Yangzhou
Procedia PDF Downloads 1812158 Termination of the Brachial Artery in the Arm and Its Clinical Significance
Authors: Ramya Rathan, Miral N. F. Salama
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The variations in the arteries have been drawing attention of anatomists for a long time because of their clinical significance. The brachial artery is the principal artery of the arm which is the continuation of the axillary artery from the lower border of the Teres Major. It terminates into the radial and ulnar arteries below the elbow joint at the neck radius. The present study aims at exploring the clinical significance of the high termination of the brachial artery. During the routine cadaveric dissection of the arm, for the undergraduate students of medicine at our university, we observed a high bifurcation of the radial and the ulnar artery at the midshaft of the humerus. The median nerve was seen passing between these two junctions. Further, the course and the relations of this artery were studied. The accurate knowledge regarding these kinds of variation in the blood vessels is mandatory for planning of designing. General physicians, surgeons and radiologists should keep in mind the variations in the branching pattern of the arteries in their daily medical, diagnostic and therapeutic procedures to avoid complications in diagnostic and surgical procedures.Keywords: brachial artery, high termination, radial artery, ulnar artery
Procedia PDF Downloads 1672157 Rural Tourism Planning from the Perspective of Development and Protection of the River and Regional Integration: Taking Nanliangdu Village as an Example
Authors: Yadi Xu, Qingping Luo
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Currently, there is a great tendency that more and more villages in China are trying to increase income by development of tourism. 'Beautiful Rural Construction' provides an excellent opportunity for the development of tourism. In this context, development orientation, transportation routes, and tourism service facilities are analyzed under the perspective of existing landscape utilization and regional integration based on the development tourism industry of the Nanliangdu Village in Jingxing Town, Shijiazhuang Province as a research object. In the program, the biggest issue is the contradiction between the ecological development and protection of the river and the development of economy. How to deal with the relationship between protection and development is the key to the design of this case. Furthermore, the streets and courtyard space, existing buildings, public environment, specific landscape of the ancient village with a history of thousands of years have strong regional characteristics. The article is actively exploring for suggestions and countermeasures to promote the development premised on protection and based on a regional view.Keywords: development, integration, protection, rural tourism
Procedia PDF Downloads 2952156 Heritage and the Sustainable Development Goals: Successful Practices and Lessons Learnt from the Uk’s Global Challenges Research Fund and Newton Research Portfolios
Authors: Francesca Giliberto
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Heritage and culture, in general, plays a central role in addressing the complexity and broad variety of global development challenges, ranging from environmental degradation and refugee and humanitarian crisis to extreme poverty, food insecurity, persisting inequalities, and unsustainable urbanisation, just to mention some examples. Nevertheless, the potential of harnessing heritage to address global challenges has remained largely under-represented and underestimated in the most recent international development agenda adopted by the United Nations in 2015 (2030 Agenda). Among the 17 sustainable development goals (SDGs) and 169 associated targets established, only target 11.4 explicitly mentions heritage, stating that efforts should be strengthened “to protect and safeguard the world’s cultural and natural heritage in order to make our cities safe, resilient, and sustainable”. However, this global target continues to reflect a rather limited approach to heritage for development. This paper will provide a critical reflection on the contribution that using (tangible and intangible) heritage in international research can make to tackling global challenges and supporting the achievement of all the SDGs. It will present key findings and insights from the heritage strand of PRAXIS, a research project from the University of Leeds, which focuses on Arts and Humanities research across 300+ projects funded through the Global Challenges Research Fund and Newton Fund. In particular, this paper will shed light on successful practices and lessons learned from 87 research projects funded through the Global Challenges Research Fund and Newton Fund portfolios in 49 countries eligible for Official Development Assistance (ODA) between 2014 and 2021. Research data were collected through a desk assessment of project data available on UKRI Gateway to Research, online surveys, and qualitative interviews with research principal investigators and partners. The findings of this research provide evidence of how heritage and heritage research can foster innovative, interdisciplinary, inclusive, and transformative sustainable development and the achievement of the SDGs in ODA countries and beyond. This paper also highlights current challenges and research gaps that still need to be overcome to rethink current approaches and transform our development models to be more integrated, human-centred, and sustainable.Keywords: global challenges, heritage, international research, sustainable development
Procedia PDF Downloads 742155 Discovering Social Entrepreneurship: A Qualitative Study on Stimulants and Obstacles for Social Entrepreneurs in the Hague
Authors: Loes Nijskens
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The city of The Hague is coping with several social issues: high unemployment rates, segregation and environmental pollution. The amount of social enterprises in The Hague that want to tackle these issues is increasing, but no clear image exists of the stimulants and obstacles social entrepreneurs encounter. In this qualitative study 20 starting and established social entrepreneurs, investors and stimulators of social entrepreneurship have been interviewed. The findings indicate that the majority of entrepreneurs situated in The Hague focuses on creating jobs (the so called social nurturers) and diminishing food waste. Moreover, the study found smaller groups of social connectors, (who focus on stimulating the social cohesion in the city) and social traders (who create a market for products from developing countries). For the social nurturers, working together with local government to find people with a distance to the labour market is a challenge. The entrepreneurs are missing a governance approach within the local government, wherein space is provided to develop suitable legislation and projects in cooperation with several stakeholders in order to diminish social problems. All entrepreneurs in the sample face(d) the challenge of having a clear purpose of their business in the beginning. Starting social entrepreneurs tend to be idealistic without having defined a business model. Without a defined business model it is difficult to find proper funding for their business. The more advanced enterprises cope with the challenge of measuring social impact. The larger they grow, the more they have to ‘defend’ themselves towards the local government and their customers, of mainly being social. Hence, the more experienced social nurturers still find it difficult to work together with the local government. They tend to settle their business in other municipalities, where they find more effective public-private partnerships. Al this said, the eco-system for social enterprises in The Hague is on the rise. To stimulate the amount and growth of social enterprises the cooperation between entrepreneurs and local government, the developing of social business models and measuring of impact needs more attention.Keywords: obstacles, social enterprises, stimulants, the Hague
Procedia PDF Downloads 218