Search results for: KPI indicators
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1640

Search results for: KPI indicators

1370 Circular Economy Maturity Models: A Systematic Literature Review

Authors: Dennis Kreutzer, Sarah Müller-Abdelrazeq, Ingrid Isenhardt

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Resource scarcity, energy transition and the planned climate neutrality pose enormous challenges for manufacturing companies. In order to achieve these goals and a holistic sustainable development, the European Union has listed the circular economy as part of the Circular Economy Action Plan. In addition to a reduction in resource consumption, reduced emissions of greenhouse gases and a reduced volume of waste, the principles of the circular economy also offer enormous economic potential for companies, such as the generation of new circular business models. However, many manufacturing companies, especially small and medium-sized enterprises, do not have the necessary capacity to plan their transformation. They need support and strategies on the path to circular transformation, because this change affects not only production but also the entire company. Maturity models offer an approach, as they enable companies to determine the current status of their transformation processes. In addition, companies can use the models to identify transformation strategies and thus promote the transformation process. While maturity models are established in other areas, e.g. IT or project management, only a few circular economy maturity models can be found in the scientific literature. The aim of this paper is to analyse the identified maturity models of the circular economy through a systematic literature review (SLR) and, besides other aspects, to check their completeness as well as their quality. Since the terms "maturity model" and "readiness model" are often used to assess the transformation process, this paper considers both types of models to provide a more comprehensive result. For this purpose, circular economy maturity models at the company (micro) level were identified from the literature, compared, and analysed with regard to their theoretical and methodological structure. A specific focus was placed, on the one hand, on the analysis of the business units considered in the respective models and, on the other hand, on the underlying metrics and indicators in order to determine the individual maturity level of the entire company. The results of the literature review show, for instance, a significant difference in the holism of their assessment framework. Only a few models include the entire company with supporting areas outside the value-creating core process, e.g. strategy and vision. Additionally, there are large differences in the number and type of indicators as well as their metrics. For example, most models often use subjective indicators and very few objective indicators in their surveys. It was also found that there are rarely well-founded thresholds between the levels. Based on the generated results, concrete ideas and proposals for a research agenda in the field of circular economy maturity models are made.

Keywords: maturity model, circular economy, transformation, metric, assessment

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1369 Analysis of Composite Health Risk Indicators Built at a Regional Scale and Fine Resolution to Detect Hotspot Areas

Authors: Julien Caudeville, Muriel Ismert

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Analyzing the relationship between environment and health has become a major preoccupation for public health as evidenced by the emergence of the French national plans for health and environment. These plans have identified the following two priorities: (1) to identify and manage geographic areas, where hotspot exposures are suspected to generate a potential hazard to human health; (2) to reduce exposure inequalities. At a regional scale and fine resolution of exposure outcome prerequisite, environmental monitoring networks are not sufficient to characterize the multidimensionality of the exposure concept. In an attempt to increase representativeness of spatial exposure assessment approaches, risk composite indicators could be built using additional available databases and theoretical framework approaches to combine factor risks. To achieve those objectives, combining data process and transfer modeling with a spatial approach is a fundamental prerequisite that implies the need to first overcome different scientific limitations: to define interest variables and indicators that could be built to associate and describe the global source-effect chain; to link and process data from different sources and different spatial supports; to develop adapted methods in order to improve spatial data representativeness and resolution. A GIS-based modeling platform for quantifying human exposure to chemical substances (PLAINE: environmental inequalities analysis platform) was used to build health risk indicators within the Lorraine region (France). Those indicators combined chemical substances (in soil, air and water) and noise risk factors. Tools have been developed using modeling, spatial analysis and geostatistic methods to build and discretize interest variables from different supports and resolutions on a 1 km2 regular grid within the Lorraine region. By example, surface soil concentrations have been estimated by developing a Kriging method able to integrate surface and point spatial supports. Then, an exposure model developed by INERIS was used to assess the transfer from soil to individual exposure through ingestion pathways. We used distance from polluted soil site to build a proxy for contaminated site. Air indicator combined modeled concentrations and estimated emissions to take in account 30 polluants in the analysis. For water, drinking water concentrations were compared to drinking water standards to build a score spatialized using a distribution unit serve map. The Lden (day-evening-night) indicator was used to map noise around road infrastructures. Aggregation of the different factor risks was made using different methodologies to discuss weighting and aggregation procedures impact on the effectiveness of risk maps to take decisions for safeguarding citizen health. Results permit to identify pollutant sources, determinants of exposure, and potential hotspots areas. A diagnostic tool was developed for stakeholders to visualize and analyze the composite indicators in an operational and accurate manner. The designed support system will be used in many applications and contexts: (1) mapping environmental disparities throughout the Lorraine region; (2) identifying vulnerable population and determinants of exposure to set priorities and target for pollution prevention, regulation and remediation; (3) providing exposure database to quantify relationships between environmental indicators and cancer mortality data provided by French Regional Health Observatories.

Keywords: health risk, environment, composite indicator, hotspot areas

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1368 Measuring the Visibility of the European Open Access Journals with Bibliometric Indicators

Authors: Maja Jokić, Andrea Mervar, Stjepan Mateljan

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Peer review journals, as the main communication channel among researchers, fully achieve their objective if they are available to the global research community, which is accomplished through open access. In the EU countries, the idea of open access has spread over the years through various projects, initiatives, and strategic documents. Consequently, in this paper we want to analyze, using various bibliometric indicators, visibility, and significance of open access peer review journals compared to the conventional (non-open access) ones. We examine the sample of open access (OA) journals in 28 EU countries in addition to open access journals in three EU candidate countries (Bosnia and Herzegovina, FYR Macedonia and Serbia), all indexed by Scopus (N=1,522). These journals comprise 42% of the total number of OA journals indexed by Scopus. The distribution of OA journals in our sample according to the subject fields indicates that the largest share has OA journals in Health Sciences, 29% followed by Social Sciences and Physical Sciences with 25%, and 21% in Life Sciences. At the same time, the distribution according to countries (N=31) shows the dominance of EU15 countries with the share of 68.3% (N=1041) while post-socialist European countries (EU11 plus three candidate EU countries) have the share of 31.6% (N=481). Bibliometric indicators are derived from the SCImago Journal Ranking database. The analysis of OA journals according to their quartile scores (that reflect the relation between number of articles and their citations) shows that the largest number of OA journals from our sample was in the third quartile in 2015. For comparison, the majority of all academic journals indexed in Scopus from the countries in our sample were in the same year in the first quartile. The median of SJR indicator (SCImago Journal Rankings) for 2015 that measures the journal's prestige, amounted 0.297 for OA journals from the sample, while it was modestly lower for all OA journals, 0.284. The value of the same indicator for all journals indexed by Scopus (N=11,086) from our group of countries was 0.358, which is significantly different from the one for OA journals. Apart from the number of OA journals we also confirm significant differences between EU15 and post-socialist countries in bibliometric status of OA journals. The median SJR indicator for 2015 for EU15 countries was 0.394, while for post-socialist countries it amounted to 0.226. The changes in bibliometric indicators: quartile score, SJR (SCImago Journal Rankings), SNIP (Sources Normalised Impact by Paper) and IPP (Impact per Publication) of OA journals during 2012-2015 period, as well as H-index for the main four subject fields (Life Sciences, Physical Sciences, Social Sciences and Health Sciences) in the whole sample as well as in two main groups of European countries, show increasing trend of acceptance and visibility of OA journals within the academic community. More comprehensive insights into the visibility of OA journals could be reached by using additional qualitative research methods such as for example, interviews with researchers.

Keywords: bibliometric analysis, European countries, journal evaluation, open access journals

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1367 Impact of Financial and Nutrition Support on Blood Health, Dietary Intake, and Well-Being among Female Student-Athletes

Authors: Kaila A. Vento

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Within the field of sports science, financial situations have been reported as a key barrier in purchasing high-quality foods. A lack of proper nutrition leads to insecurities of health, impairs training, and diminishes optimal performances. Consequently, insufficient nutrient intake, disordered eating patterns, and eating disorders may arise, leading to poor health and well-being. Athletic scholarships, nutrition resources, and meal programs are available, yet are disproportionally allocated, favoring male sports, Caucasian athletes, and higher sport levels. Direct athlete finances towards nutrition at various sport levels and the role race influences aid received has yet to be examined. Additionally, a diverse female athlete population is missing in the sports science literature, specifically in nutrition. To address this gap, the current project assesses how financial and nutrition support and nutrition knowledge impacts physical health, dietary intake, and overall quality of life of a diverse sample of female athletes at the National Collegiate Athletic Association (NCAA), National Junior Collegiate Athletic Association (NJCAA), and cub sport levels. The project will identify differences in financial support in relation to race, as well. Approximately (N = 120) female athletes will participate in a single 30-minute lab visit. At this visit, body composition (i.e., height, weight, body mass index, and fat percent), blood health indicators (fasted blood glucose and lipids), and resting blood pressure are measured. In addition, three validated questionnaires pertaining to nutrition knowledge (Sports Nutrition Knowledge Questionnaire; SNKQ), dietary intake (Rapid Eating Assessment for Participants; REAP), and quality of life (World Health Organization Quality of Life Brief; WHOQL-B) are gathered. Body composition and blood health indicators will be compared with the results of self-reported sports nutrition knowledge, dietary intake, and quality of life questionnaires. It is hypothesized that 1) financial and nutrition support and nutrition knowledge will differ between the sport levels and 2) financial and nutrition support and nutrition knowledge will have a positive association with quality of dietary intake and blood health indicators, 3) financial and nutrition support will differ significantly among racial background across the various competition levels, and 4) dietary intake will influence blood health indicators and quality of life. The findings from this study could have positive implications on athletic associations' policies on equity of financial and nutrition support to improve the health and safety of all female athletes across several sport levels.

Keywords: athlete, equity, finances, health, resources

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1366 Developing a Comprehensive Framework for Sustainable Urban Planning and Design: Insights From Iranian Cities

Authors: Mohammad Javad Seddighi, Avar Almukhtar

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Sustainable urban planning and design (SUPD) play a critical role in achieving the United Nations Sustainable Development Goals (UN SDGs). While there are many rating systems and standards available to assess the sustainability of the built environment, there is still a lack of a comprehensive framework that can assess the quality of SUPD in a specific context. In this paper, we present a framework for assessing the quality of SUPD in Iranian cities, considering their unique cultural, social, and environmental contexts. The aim of this study is to develop a framework for assessing the quality of SUPD in Iranian cities. To achieve this aim, the following objectives are pursued review and synthesis of relevant literature on SUPD, identification of key indicators and criteria for assessing the quality of SUPD in Iranian cities application of the framework to case studies of Iranian cities and evaluation and refinement of the framework based on the results of the case studies. The framework is developed based on a review and synthesis of relevant literature on SUPD, and the identification of key indicators and criteria for assessing the quality of SUPD in Iranian cities. The framework is then applied to case studies of Iranian cities and the results are evaluated and refined. The data for this study are collected through a review of relevant literature on SUPD, including academic journals, conference proceedings, and books. The case studies of Iranian cities are selected based on their relevance and availability of data. The data are collected through interviews, site visits, and document analysis. This paper presents a framework for assessing the quality of SUPD in Iranian cities. The framework is developed based on a review and synthesis of relevant literature, identification of key indicators and criteria, application to case studies, and evaluation and refinement. The framework provides a comprehensive and context-specific approach to assessing the quality of SUPD in Iranian cities. It can be used by urban planners, designers, and policymakers to improve the sustainability and liveability of Iranian cities, and it can be adapted for use in other contexts.

Keywords: sustainable urban planning and design, framework, quality assessment, Iranian cities, case studies

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1365 Risk Indicators of Massive Removal Phenomena According to the Mora - Vahrson Method, Applied in Pitalito and Campoalegre Municipalities

Authors: Laura Fernanda Pedreros Araque, Sebastian Rivera Pardo

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The massive removal phenomena have been one of the most frequent natural disasters in the world, causing thousands of deaths, victims, damage to homes and diseases. In Pitalito, and Campoalegre department of Huila municipalities - Colombia, disasters have occurred due to various events such as high rainfall, earthquakes; it has caused landslides, floods, among others, affected the economy, the community, and transportation. For this reason, a study was carried out on the area’s most prone to suffer these phenomena to take preventive measures in favor of the protection of the population, the resources of management, and the planning of civil works. For the proposed object, the Mora-Varshon method was used, which allows classifying the degree of susceptibility to landslides in which the areas are found. Also, various factors or parameters were evaluated such as the soil moisture, lithology, slope, seismicity, and rain, each of these indicators were obtained using information from IDEAM, Servicio Geologico Colombiano (SGC) and using geographic information for geoprocessing in the Arcgis software to realize a mapping to indicate the susceptibility to landslides, classifying the areas of the municipalities such as very low, low, medium, moderate, high or very high.

Keywords: geographic information system, landslide, mass removal phenomena, Mora-Varshon method

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1364 Recognizing and Prioritizing Effective Factors on Productivity of Human Resources Through Using Technique for Order of Preference by Similarity to Ideal Solution Method

Authors: Amirmehdi Dokhanchi, Babak Ziyae

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Studying and prioritizing effective factors on productivity of human resources through TOPSIS method is the main aim of the present research study. For this reason, while reviewing concepts existing in productivity, effective factors were studied. Managers, supervisors, staff and personnel of Tabriz Tractor Manufacturing Company are considered subject of this study. Of total individuals, 160 of them were selected through the application of random sampling method as 'subject'. Two questionnaires were used for collecting data in this study. The factors, which had the highest effect on productivity, were recognized through the application of software packages. TOPSIS method was used for prioritizing recognized factors. For this reason, the second questionnaire was put available to statistics sample for studying effect of each of factors towards predetermined indicators. Therefore, decision-making matrix was obtained. The result of prioritizing factors shows that existence of accurate organizational strategy, high level of occupational skill, application of partnership and contribution system, on-the-job-training services, high quality of occupational life, dissemination of appropriate organizational culture, encouraging to creativity and innovation, and environmental factors are prioritized respectively.

Keywords: productivity of human resources, productivity indicators, TOPSIS, prioritizing factors

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1363 The Sustainable Tourism in Essaouira in Morocco

Authors: Hadach Mohamed

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Tourism becomes more and more a source of added value for developing countries. In Morocco, the sector contributes at 20% of national GDP, or the effects of this activity become increasingly harmful. The methodology we followed is qualitative, we analyzed the data according to a process-based approach in two longitudinal period from 2001 to 2009 and a period of real time from 2010 to 2014.Through a process-based longitudinal study we analyzed the effects of tourism on the three components of sustainability: economic, environmental and socio-cultural in Essaouira destination in the south west of Morocco. The objective of this paper is to identify among others, harmful effects of mass tourism on fragile destination in terms of load capacity, promotion of youth employment and respect for indigenous traditions. This study also aims to analyze the impact of tourism on the fragile destination, which depends heavily on this activity; it also seeks to test a series of indicators for sustainable development of sensitive areas. Within results, we found that tourism as an activity is very linked to the international situation, tested sustainable development indicators showed us that tourism is environmentally destructive, job creator and changer modes and lives of indigenous. Between the two periods analyzed, the situation becomes more and more vulnerable and the state intervention is becoming more indispensable.

Keywords: Sustainable tourism; Essaouira; destination, environmental and socio-cultural

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1362 Approach to Freight Trip Attraction Areas Classification, in Developing Countries

Authors: Adrián Esteban Ortiz-Valera, Angélica Lozano

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In developing countries, informal trade is relevant, but it has been little studied in urban freight transport (UFT) context, although it is a challenge due to the non- contemplated demand it produces and the operational limitations it imposes. Hence, UFT operational improvements (initiatives) and freight attraction models must consider informal trade for developing countries. Afour phasesapproach for characterizing the commercial areas in developing countries (considering both formal and informal establishments) is proposed and applied to ten areas in Mexico City. This characterization is required to calculate real freight trip attraction and then select and/or adapt suitable initiatives. Phase 1 aims the delimitation of the study area. The following information is obtained for each establishment of a potential area: location or geographic coordinates, industrial sector, industrial subsector, and number of employees. Phase 2 characterizes the study area and proposes a set of indicators. This allows a broad view of the operations and constraints of UFT in the study area. Phase 3 classifies the study area according to seven indicators. Each indicator represents a level of conflict in the area due to the presence of formal (registered) and informal establishments on the sidewalks and streets, affecting urban freight transport (and other activities). Phase 4 determines preliminary initiatives which could be implemented in the study area to improve the operation of UFT. The indicators and initiatives relation allows a preliminary initiatives selection. This relation requires to know the following: a) the problems in the area (congested streets, lack of parking space for freight vehicles, etc.); b) the factors which limit initiatives due to informal establishments (reduced streets for freight vehicles; mobility and parking inability during a period, among others), c) the problems in the area due to its physical characteristics; and d) the factors which limit initiatives due to regulations of the area. Several differences in the study areas were observed. As the indicators increases, the areas tend to be less ordered, and the limitations for the initiatives become higher, causing a smaller number of susceptible initiatives. In ordered areas (similar to the commercial areas of developed countries), the current techniquesfor estimating freight trip attraction (FTA) can bedirectly applied, however, in the areas where the level of order is lower due to the presence of informal trade, this is not recommended because the real FTA would not be estimated. Therefore, a technique, which consider the characteristics of the areas in developing countries to obtain data and to estimate FTA, is required. This estimation can be the base for proposing feasible initiatives to such zones. The proposed approach provides a wide view of the needs of the commercial areas of developing countries. The knowledge of these needs would allow UFT´s operation to be improved and its negative impacts to be minimized.

Keywords: freight initiatives, freight trip attraction, informal trade, urban freight transport

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1361 Building Safety Through Real-time Design Fire Protection Systems

Authors: Mohsin Ali Shaikh, Song Weiguo, Muhammad Kashan Surahio, Usman Shahid, Rehmat Karim

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When the area of a structure that is threatened by a disaster affects personal safety, the effectiveness of disaster prevention, evacuation, and rescue operations can be summarized by three assessment indicators: personal safety, property preservation, and attribution of responsibility. These indicators are applicable regardless of the disaster that affects the building. People need to get out of the hazardous area and to a safe place as soon as possible because there's no other way to respond. The results of the tragedy are thus closely related to how quickly people are advised to evacuate and how quickly they are rescued. This study considers present fire prevention systems to address catastrophes and improve building safety. It proposes the methods of Prevention Level for Deployment in Advance and Spatial Transformation by Human-Machine Collaboration. We present and prototype a real-time fire protection system architecture for building disaster prevention, evacuation, and rescue operations. The design encourages the use of simulations to check the efficacy of evacuation, rescue, and disaster prevention procedures throughout the planning and design phase of the structure.

Keywords: prevention level, building information modeling, quality management system, simulated reality

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1360 Elderly for Elderly: The Role of Community Volunteer, a Case Study from the Great East Japan Earthquake and Tsunami in Kesennuma, Japan

Authors: Kensuke Otsuyama

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The United Nation World Conference on Disaster Risk Reduction was held in Sendai, Japan, in 2015 and priorities for actions until 2030 were adopted for the next 15 years. Although one of these priorities is to ‘build back better’, there is neither a consensus definition of better recovery, nor indicators to measure better recovery. However, the community is considered as a key driver of recovery nowadays, and participation is a key word for effective recovery. In order to understand more about participatory community recovery, the author investigated recovery from the Great East Japan Earthquake and Tsunami (GEJET) in Kesennuma, a severely affected city. The research sought to: 1) Identify the elements that contribute to better recovery at the community level, and 2) analyze the role of community volunteers for disaster risk reduction for better recovery. A Participatory Community Recovery Index (PCRI) was created as a tool to measure community recovery. The index adopts seven primary indicators and 20 tertiary indicators, including: socio-economic aspect, housing, health, environment, self-organization, transformation, and institution. The index was applied to nine districts in Kesennuma city. Secondary and primary data by questionnaire surveys with local residents’ organization leaders and interviews with crisis management department officials in city government were also obtained. The indicator results were transformed into scores among 1 to 5, and the results were shown for each district. Based on the result of PCRI, it was found that the s Local Social Welfare Council played an important role in facilitating better recovery, enhancing community volunteer involvement to allow elderly residents to initiate local volunteer work for more affected single-living elderly people. Volunteers for the elderly by the elderly played a crucial role to strengthen community bonding in Kesennuma. In this research, the potential of community volunteers and inter-linkage with DRR activities are discussed.

Keywords: recovery, participation, the great East Japan earthquake and tsunami, community volunteers

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1359 Competitiveness and Value Creation of Tourism Sector: In the Case of 10 ASEAN Economies

Authors: Apirada Chinprateep

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The ASEAN Economic Community (AEC) shall be the goal of regional economic integration by 2015. Tourism is an activity that is growing important, especially as a source of foreign currency, employment creation and distribution of income bringing to the region. The preparation of members of the countries group, given the complexity of the issues entail to the concept of sustainable tourism, this paper tries to assess tourism sustainability, based on a number of quantitative indicators for all the ten economies, first, Thailand, compared with other nine countries, Myanmar, Laos, Vietnam, Malaysia, Singapore, Indonesia, Philippines, Cambodia, and Brunei. The proposed methodological framework will provide a number of benchmarks of tourism activities in these countries assessed. They include identification of the dimensions, for example, economic, socio-ecologic, infrastructure and indicators, method of scaling, chart representation and evaluation on Asian countries. This specification shows us that a similar level of tourism activity might introduce different sort of implementation in the tourism activity and might have different consequences for the socio-ecological environment and sustainability. The heterogeneity of developing countries exposed briefly here would be useful to detect and prepare for coping with the main problem of each country in their tourism activities, as well as competitiveness and value creation of tourism for ASEAN economic community, and will compare with other parts of the world and the world benchmark.

Keywords: AEC, ASEAN, sustainable, tourism, competitiveness

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1358 Electricity Generation from Renewables and Targets: An Application of Multivariate Statistical Techniques

Authors: Filiz Ersoz, Taner Ersoz, Tugrul Bayraktar

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Renewable energy is referred to as "clean energy" and common popular support for the use of renewable energy (RE) is to provide electricity with zero carbon dioxide emissions. This study provides useful insight into the European Union (EU) RE, especially, into electricity generation obtained from renewables, and their targets. The objective of this study is to identify groups of European countries, using multivariate statistical analysis and selected indicators. The hierarchical clustering method is used to decide the number of clusters for EU countries. The conducted statistical hierarchical cluster analysis is based on the Ward’s clustering method and squared Euclidean distances. Hierarchical cluster analysis identified eight distinct clusters of European countries. Then, non-hierarchical clustering (k-means) method was applied. Discriminant analysis was used to determine the validity of the results with data normalized by Z score transformation. To explore the relationship between the selected indicators, correlation coefficients were computed. The results of the study reveal the current situation of RE in European Union Member States.

Keywords: share of electricity generation, k-means clustering, discriminant, CO2 emission

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1357 Constructing Optimized Criteria of Objective Assessment Indicators among Elderly Frailty

Authors: Shu-Ching Chiu, Shu-Fang Chang

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The World Health Organization (WHO) has been actively developing intervention programs to deal with geriatric frailty. In its White Paper on Healthcare Policy 2020, the Department of Health, Bureau of Health Promotion proposed that active aging and the prevention of disability are essential for elderly people to maintain good health. The paper recommended five main policies relevant to this objective, one of which is the prevention of frailty and disability. Scholars have proposed a number of different criteria to diagnose and assess frailty; no consistent or normative standard of measurement is currently available. In addition, many methods of assessment are recursive, which can easily result in recall bias. Due to the relationship between frailty and physical fitness with regard to co-morbidity, it is important that academics optimize the criteria used to assess frailty by objectively evaluating the physical fitness of senior citizens. This study used a review of the literature to identify fitness indicators suitable for measuring frailty in the elderly. This study recommends that measurement criteria be integrated to produce an optimized predictive value for frailty score. Healthcare professionals could use this data to detect frailty at an early stage and provide appropriate care to prevent further debilitation and increase longevity.

Keywords: frailty, aging, physical fitness, optimized criteria, healthcare

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1356 The Developing Method of Supply Chain Economy in Eurasia and North America

Authors: Tae Ho Kim

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Using the center of gravity method, we intend to find the center of gravity of Eurasia and North America, focusing on the local population, and study economic development plans in Eurasia and North America. By analyzing the strengths and opportunities of an industrial location for each region, we find ways for the country to grow and develop. Through economic cooperation and support between countries, we want to reduce the cause of conflict and dispute through economic growth in countries or regions. Furthermore, we want to create conditions for peaceful and happy regions or countries. Eurasia and North America are rich in resources, have great growth potential in terms of global supply chains, and have a good position to develop further. By analyzing intimacy between countries using REM, a CRM method, we intend to transform it into a region where a hopeful future of peace and prosperity begins. The future can be transformed through positive thinking or love for humanity. Indicators of intimacy between countries or regions can also be created anew if they change how they view each other. The Earth we live on is facing great risks, such as climate change and war. In order to reduce this crisis and maintain peace and prosperity, we must cooperate with each other in new directions.

Keywords: supply chain economy, REM, Indicators of intimacy, peace and prosperity

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1355 Is Materiality Determination the Key to Integrating Corporate Sustainability and Maximising Value?

Authors: Ruth Hegarty, Noel Connaughton

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Sustainability reporting has become a priority for many global multinational companies. This is associated with ever-increasing expectations from key stakeholders for companies to be transparent about their strategies, activities and management with regard to sustainability issues. The Global Reporting Initiative (GRI) encourages reporters to only provide information on the issues that are really critical in order to achieve the organisation’s goals for sustainability and manage its impact on environment and society. A key challenge for most reporting organisations is how to identify relevant issues for sustainability reporting and prioritise those material issues in accordance with company and stakeholder needs. A recent study indicates that most of the largest companies listed on the world’s stock exchanges are failing to provide data on key sustainability indicators such as employee turnover, energy, greenhouse gas emissions (GHGs), injury rate, pay equity, waste and water. This paper takes an indepth look at the approaches used by a select number of international sustainability leader corporates to identify key sustainability issues. The research methodology involves performing a detailed analysis of the sustainability report content of up to 50 companies listed on the 2014 Dow Jones Sustainability Indices (DJSI). The most recent sustainability report content found on the GRI Sustainability Disclosure Database is then compared with 91 GRI Specific Standard Disclosures and a small number of GRI Standard Disclosures. Preliminary research indicates significant gaps in the information disclosed in corporate sustainability reports versus the indicator content specified in the GRI Content Index. The following outlines some of the key findings to date: Most companies made a partial disclosure with regard to the Economic indicators of climate change risks and infrastructure investments, but did not focus on the associated negative impacts. The top Environmental indicators disclosed were energy consumption and reductions, GHG emissions, water withdrawals, waste and compliance. The lowest rates of indicator disclosure included biodiversity, water discharge, mitigation of environmental impacts of products and services, transport, environmental investments, screening of new suppliers and supply chain impacts. The top Social indicators disclosed were new employee hires, rates of injury, freedom of association in operations, child labour and forced labour. Lesser disclosure rates were reported for employee training, composition of governance bodies and employees, political contributions, corruption and fines for non-compliance. The reporting on most other Social indicators was found to be poor. In addition, most companies give only a brief explanation on how material issues are defined, identified and ranked. Data on the identification of key stakeholders and the degree and nature of engagement for determining issues and their weightings is also lacking. Generally, little to no data is provided on the algorithms used to score an issue. Research indicates that most companies lack a rigorous and thorough methodology to systematically determine the material issues of sustainability reporting in accordance with company and stakeholder needs.

Keywords: identification of key stakeholders, material issues, sustainability reporting, transparency

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1354 Assesment of Financial Performance: An Empirical Study of Crude Oil and Natural Gas Companies in India

Authors: Palash Bandyopadhyay

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Background and significance of the study: Crude oil and natural gas is of crucial importance due to its increasing demand in India. The demand has been increased because of change of lifestyle overtime. Since India has poor utilization of oil production capacity, constantly the import of it has been increased progressively day by day. This ultimately hit the foreign exchange reserves of India, however it negatively affect the Indian economy as well. The financial performance of crude oil and natural gas companies in India has been trimmed down year after year because of underutilization of production capacity, enhancement of demand, change in life style, and change in import bill and outflows of foreign currencies. In this background, the current study seeks to measure the financial performance of crude oil and natural gas companies of India in the post liberalization period. Keeping in view of this, this study assesses the financial performance in terms of liquidity management, solvency, efficiency, financial stability, and profitability of the companies under study. Methodology: This research work is encircled on yearly ratio data collected from Centre for Monitoring Indian Economy (CMIE) Prowess database for the periods between 1993-94 and 2012-13 with 20 observations using liquidity, solvency and efficiency indicators, profitability indicators and financial stability indicators of all the major crude oil and natural gas companies in India. In the course of analysis, descriptive statistics, correlation statistics, and linear regression test have been utilized. Major findings: Descriptive statistics indicate that liquidity position is satisfactory in case of three crude oil and natural gas companies (Oil and Natural Gas Companies Videsh Limited, Oil India Limited and Selan exploration and transportation Limited) out of selected companies under study but solvency position is satisfactory only for one company (Oil and Natural Gas Companies Videsh Limited). However, efficiency analysis points out that Oil and Natural Gas Companies Videsh Limited performs effectively the management of inventory, receivables, and payables, but the overall liquidity management is not well. Profitability position is very much satisfactory in case of all the companies except Tata Petrodyne Limited, but profitability management is not satisfactory for all the companies under study. Financial stability analysis shows that all the companies are more dependent on debt capital, which bears a financial risk. Correlation and regression test results illustrates that profitability is positively and negatively associated with liquidity, solvency, efficiency, and financial stability indicators. Concluding statement: Management of liquidity and profitability of crude oil and natural gas companies in India should have been improved through controlling unnecessary imports in spite of the heavy demand of crude oil and natural gas in India and proper utilization of domestic oil reserves. At the same time, Indian government has to concern about rupee depreciation and interest rates.

Keywords: financial performance, crude oil and natural gas companies, India, linear regression

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1353 Alternation of Executive Power and Democratic Governance in Nigeria: The Role of Independent National Electoral Commission, 1999-2014

Authors: J. Tochukwu Omenma

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Buzzword in Nigeria is that democracy has “come to stay”. Politicians in their usual euphoria consider democracy as already consolidated in the country. Politicians linked this assumption to three fundamental indicators – (a) multiparty system; (b) regular elections and (c) absence of military coup after 15 years of democracy in Nigeria. Beyond this assumption, we intend to empirically verify these claims and assumptions, by relying on Huntington’s conceptualization of democratic consolidation. Though, Huntington asserts that multipartism, regular elections and absence of any major obstacle leading to reversal of democracy are significant indicators of democratic consolidation, but the presence of those indicators must result to alternation of executive power for democratic consolidation to occur. In other words, regular conduct of election and existence of multiple political parties are not enough for democratic consolidation, rather free and fair elections. Past elections were characterized of massive fraud and irregularities casting doubts on integrity of electoral management body (EMB) to conduct free and fair elections in Nigeria. There are three existing perspectives that have offered responses to the emasculation of independence of EMB. One is a more popular position indicating that the incumbent party, more than the opposition party, influence the EMB activities with the aim of rigging elections; the other is a more radical perspective that suggests that weakening of EMB power is more associated with the weakest party than with the incumbent; and the last, is that godfather(s) are in direct control of EMB members thereby controlling the process of electoral process to the advantage of the godfather(s). With empirical evidence sourced from the reports of independent election monitors, (European Union, Election Observation Mission in Nigeria) this paper shows at different electoral periods that, in terms of influencing election outcomes, the incumbent and godfather have been more associated with influencing election results than the opposition. The existing nature of executive power in Nigeria provides a plausible explanation for the incumbent’s overbearing influence thereby limiting opportunity for free and fair elections and by extension undermining the process of democratic consolidation in Nigeria.

Keywords: political party, democracy, democratic consolidation, election, godfatherism

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1352 Confidence in Practice of Debate at Senior High School Student in Jakarta, Indonesia

Authors: Arista Mayang Sari Slamet

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This study was conducted to see the shape or behavior that shows the attitude of confidence in the practice of debate on science program students in Senior High School. This research is a descriptive qualitative study by explaining the forms of behavior of each indicator (there are ten indicators) confidence of Santrock. Data collection using interviews with Indonesian language teachers, direct observation, and documents. In this study, it was found that there is one item that is not visible indicator of the high school students of class X, which is the fourth item ‘Sitting with others in social activities’. This is caused by the forum examined are debating forum, so there is a social activity can’t be seen. The result of this study there are two students who do not show the behavior of confidence, their name is Dea and Audria (from the pro team). This indicates that the head of a pro team dominated the debate. The time for the debate is 45 minutes. Therefore all students in both of team can’t demonstrate their debate skill. In each team is only dominated by one student. The most common forms of confidence behavior are expressing opinion, look at the other person (speaker), and keeping eye contact with the other person. This indicates that the attitude of confidence by looking at the other person makes them more confident about their opinion. The most uncommon indicators is to direct or instruct to the other person. This shows that the attitude of self-confidence shown by the students isn’t lead.

Keywords: confidence, debate, senior high school, Jakarta

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1351 The Role of Self-Compassion for the Diagnosis of Social Anxiety Disorder in Adolescents

Authors: Diana Vieira Figueiredo, Rita Ramos Miguel, Maria do Céu Salvador, Luiza Nobre-Lima, Daniel RIjo, Paula Vagos

Abstract:

Social Anxiety Disorder (SAD) is characterized by a marked and persistent fear of social and/or performance situations in which one may be exposed to the scrutiny of others.  SAD has its usual onset and is highly prevalent during adolescence; if left untreated, it often has a chronic and unremitting course. So, it seems important to understand the psychological processes that might predict the development of SAD. One of these processes may be self-compassion, which has been found to be associated with social anxiety in both adults and adolescents. Self-compassion involves three main components, each with a positive (compassionate behavior) and negative (uncompassionate behavior) pole – self-kindness versus self-judgment, common humanity versus isolation, and mindfulness versus over-identification. The negative indicators of self-compassion (self-judgement, isolation, and over-identification) were found to be more strongly linked to mental health problems than the positive indicators (self-kindness, common humanity, and mindfulness). Additionally, negative associations were found between the positive indicators of self-compassion (self-kindness, common humanity, mindfulness) and psychopathology. The current study aimed to investigate the role of self-kindness, self-judgment, common humanity, isolation, mindfulness, and over-identification in the likelihood of an adolescent presenting SAD by comparing groups of normative and socially anxious adolescents. The sample consisted of 32 adolescents (Mage = 15.88, SD = .833) of which 23 were girls. Adolescents were assessed through a clinical structured interview that led 17 to be assigned to the clinical group (presenting a primary diagnosis of SAD) and 15 to be assigned to the non-clinical group (presenting no clinical diagnosis). Variables under study were measured through the Self-Compassion Scale for adolescents (SCS-A), which assesses the six indicators of self-compassion presented above. Six separate models were tested, each with one of the subscales of the SCS-A as the independent variable and with the group (clinical versus non-clinical) as the dependent variable. The models considering isolation, over-identification, self-judgement, and self-kindness fitted the data and accurately predicted group belonging for between 75% to 84.4% of cases. Results indicated that the log of the odds of an adolescent presenting SAD was positively related to isolation, over-identification, and self-judgement and negatively associated with self-kindness. Findings provide support for the idea that decreased self-compassion may place adolescents at increased risk for experiencing clinical levels of social anxiety: on the one hand, adolescents with higher levels of isolation, over-identification, and self-judgement seem to be more prone to the development of psychopathological levels of social anxiety; on the other hand, self-kindness may play a protective role in the development of SAD in this developmental phase. So, if focusing on social feared consequences and perceiving to be different from others may be distinctive features of SAD, developing self-kindness may be the antidote to promote diminished levels of social anxiety and more.

Keywords: adolescents, social anxiety disorder, self-compassion, diagnosis odds-ration

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1350 Energy Atlas: Geographic Information Systems-Based Energy Analysis and Planning Tool

Authors: Katarina Pogacnik, Ursa Zakrajsek, Nejc Sirk, Ziga Lampret

Abstract:

Due to an increase in living standards along with global population growth and a trend of urbanization, municipalities and regions are faced with an ever rising energy demand. A challenge has arisen for cities around the world to modify the energy supply chain in order to reduce its consumption and CO₂ emissions. The aim of our work is the development of a computational-analytical platform for dynamic support in decision-making and the determination of economic and technical indicators of energy efficiency in a smart city, named Energy Atlas. Similar products in this field focuse on a narrower approach, whereas in order to achieve its aim, this platform encompasses a wider spectrum of beneficial and important information for energy planning on a local or regional scale. GIS based interactive maps provide an extensive database on the potential, use and supply of energy and renewable energy sources along with climate, transport and spatial data of the selected municipality. Beneficiaries of Energy atlas are local communities, companies, investors, contractors as well as residents. The Energy Atlas platform consists of three modules named E-Planning, E-Indicators and E-Cooperation. The E-Planning module is a comprehensive data service, which represents a support towards optimal decision-making and offers a sum of solutions and feasibility of measures and their effects in the area of efficient use of energy and renewable energy sources. The E-Indicators module identifies, collects and develops optimal data and key performance indicators and develops an analytical application service for dynamic support in managing a smart city in regards to energy use and sustainable environment. In order to support cooperation and direct involvement of citizens of the smart city, the E-cooperation is developed with the purpose of integrating the interdisciplinary and sociological aspects of energy end-users. Interaction of all the above-described modules contributes to regional development because it enables for a precise assessment of the current situation, strategic planning, detection of potential future difficulties and also the possibility of public involvement in decision-making. From the implementation of the technology in Slovenian municipalities of Ljubljana, Piran, and Novo mesto, there is evidence to suggest that the set goals are to be achieved to a great extent. Such thorough urban energy planning tool is viewed as an important piece of the puzzle towards achieving a low-carbon society, circular economy and therefore, sustainable society.

Keywords: circular economy, energy atlas, energy management, energy planning, low-carbon society

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1349 Quality Standards for Emergency Response: A Methodological Framework

Authors: Jennifer E. Lynette

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This study describes the development process of a methodological framework for quality standards used to measure the efficiency and quality of response efforts of trained personnel at emergency events. This paper describes the techniques used to develop the initial framework and its potential application to professions under the broader field of emergency management. The example described in detail in this paper applies the framework specifically to fire response activities by firefighters. Within the quality standards framework, the fire response process is chronologically mapped. Individual variables within the sequence of events are identified. Through in-person data collection, questionnaires, interviews, and the expansion of the incident reporting system, this study identifies and categorizes previously unrecorded variables involved in the response phase of a fire. Following a data analysis of each variable using a quantitative or qualitative assessment, the variables are ranked pertaining to the magnitude of their impact to the event outcome. Among others, key indicators of quality performance in the analysis involve decision communication, resource utilization, response techniques, and response time. Through the application of this framework and subsequent utilization of quality standards indicators, there is potential to increase efficiency in the response phase of an emergency event; thereby saving additional lives, property, and resources.

Keywords: emergency management, fire, quality standards, response

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1348 SolarSPELL Case Study: Pedagogical Quality Indicators to Evaluate Digital Library Resources

Authors: Lorena Alemán de la Garza, Marcela Georgina Gómez-Zermeño

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This paper presents the SolarSPELL case study that aims to generate information on the use of indicators that help evaluate the pedagogical quality of a digital library resources. SolarSPELL is a solar-powered digital library with WiFi connectivity. It offers a variety of open educational resources selected for their potential for the digital transformation of educational practices and the achievement of the 2030 Agenda for Sustainable Development, adopted by all United Nations Member States. The case study employed a quantitative methodology and the research instrument was applied to 55 teachers, directors and librarians. The results indicate that it is possible to strengthen the pedagogical quality of open educational resources, through actions focused on improving temporal and technological parameters. They also reveal that users believe that SolarSPELL improves the teaching-learning processes and motivates the teacher to improve his or her development. This study provides valuable information on a tool that supports teaching-learning processes and facilitates connectivity with renewable energies that improves the teacher training in active methodologies for ecosystem learning.

Keywords: educational innovation, digital library, pedagogical quality, solar energy, teacher training, sustainable development

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1347 Does Trade and Institutional Quality Play Any Significant Role on Environmental Quality in Sub-Saharan Africa?

Authors: Luqman Afolabi

Abstract:

This paper measures the impacts of trade and institutions on environmental quality in Sub-Saharan Africa (SSA). To examine the direction and the magnitude of the effects, the study employs the pooled mean group (PMG) estimation technique on the panel data obtained from the World Bank’s World Development and Governance Indicators, between 1996 and 2018. The empirical estimates validate the environmental Kuznets curve hypothesis (EKC) for the region, even though there have been inconclusive results on the environment – growth nexus. Similarly, a positive coefficient is obtained on the impact of trade on the environment, while the impact of the institutional indicators produce mixed results. A significant policy implication is that the governments of the SSA countries pursue policies that tend to increase economic growth, so that pollutants may be reduced. Such policies may include the provision of incentives for sustainable growth-driven industries in the region. In addition, the governance infrastructures should be improved in such a way that appropriate penalties are imposed on the pollutants, while advanced technologies that have the potentials to reduce environmental degradation should be encouraged. Finally, it is imperative from these findings that the governments of the region should promote their trade relations and the competitiveness of their local industries in order to keep pace with the global markets.

Keywords: environmental quality, institutional quality sustainable development goals, trade

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1346 A Simple Device for Characterizing High Power Electron Beams for Welding

Authors: Aman Kaur, Colin Ribton, Wamadeva Balachandaran

Abstract:

Electron beam welding due to its inherent advantages is being extensively used for material processing where high precision is required. Especially in aerospace or nuclear industries, there are high quality requirements and the cost of materials and processes is very high which makes it very important to ensure the beam quality is maintained and checked prior to carrying out the welds. Although the processes in these industries are highly controlled, however, even the minor changes in the operating parameters of the electron gun can make large enough variations in the beam quality that can result in poor welding. To measure the beam quality a simple device has been designed that can be used at high powers. The device consists of two slits in x and y axis which collects a small portion of the beam current when the beam is deflected over the slits. The signals received from the device are processed in data acquisition hardware and the dedicated software developed for the device. The device has been used in controlled laboratory environments to analyse the signals and the weld quality relationships by varying the focus current. The results showed matching trends in the weld dimensions and the beam characteristics. Further experimental work is being carried out to determine the ability of the device and signal processing software to detect subtle changes in the beam quality and to relate these to the physical weld quality indicators.

Keywords: electron beam welding, beam quality, high power, weld quality indicators

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1345 Evaluation of Green Logistics Performance: An Application of Analytic Hierarchy Process Method for Ranking Environmental Indicators

Authors: Eduarda Dutra De Souza, Gabriela Hammes, Marina Bouzon, Carlos M. Taboada Rodriguez

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The search for minimizing harmful impacts on the environment has become the focus of global society, affecting mainly how to manage organizations. Thus, companies have sought to transform their activities into environmentally friendly initiatives by applying green practices throughout their supply chains. In the logistics domain, the implementation of environmentally sound practices is still in its infancy in emerging countries such as Brazil. Given the need to reduce these environmental damages, this study aims to evaluate the performance of green logistics (GL) in the plastics industry sector in order to help to improve environmental performance within organizations and reduce the impact caused by their activities. The performance tool was based on theoretical research and the use of experts in the field. The Analytic Hierarchy Process (AHP) was used to prioritize green practices and assign weight to the indicators contained in the proposed tool. The tool also allows the co-production of a single indicator. The developed tool was applied in an industry of the plastic packaging sector. However, this tool may be applied in different industry sectors, and it is adaptable to different sizes of companies. Besides the contributions to the literature, this work also presents future paths of research in the field of green logistics.

Keywords: AHP, green logistics, green supply chain, performance evaluation

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1344 Effect of Personality on Consumer Switching: Moderating Role of Involvement and Value of Services

Authors: Anjali Sharma, R. R. K. Sharma

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The purpose of this study is to examine relationships between personality factors and customer switching for services. Earlier research was directed towards establishing relationship between individual personality traits and customer switching variables considering five-factors model comprised of five personality dimensions (OCEAN), in which personality was not the only influencing factor. Moreover, these works were found to be focused on products and not services. In contrast, the current study is aimed at investigating role of personality using Myer Briggs Type indicator (MBTI) as well as Five-Big Factors, on customer switching and building the conceptual framework on services rather than products. MBTI also known as four opposite pairs or dichotomies of personality dimensions are studied using different levels Involvement (High, Low) of consumer and Value of service-offering (Value for money and Premium) as moderators associated with Consumer Switching. The study is unique in sense that consequences of these indicators of personality on switching behavior has never been studied using considering moderating effect of involvement and value of services. According to our prepositions for a more Extrovert, Intuitive Personality the switching is going to be high whereas the switching is going to be less for an Introvert, Judgmental kind of personality. Similarly, for a consumer with high Neuroticism and Agreeableness the switching would be less as compared to an Open and Conscious Personality type. These level differs with level of a consumer’s involvement and type of a service being offered based on its value.

Keywords: consumer switching, involvement, Myer Briggs personality type indicators, personality, value of service

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1343 Assessment of Air Quality Status Using Pollution Indicators in Industrial Zone of Brega City

Authors: Tawfig Falani, Abdulalaziz Saleh

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Air pollution has become a major environmental issue with definitive repercussions on human health. Global concerns have been raised about the health effects of deteriorating air quality due mainly to widespread industrialization and urbanization. To assess the quality of air in Brega, air quality indicators were calculated using the U.S. Environmental Protection Agency procedure. Air quality was monitored from 01/10/2019 to 28/02/2021 with a daily average measuring six pollutants of particulate matter <2.5µm (PM2.5), and <10µm (PM₁₀), sulfur dioxide (SO₂), nitrogen dioxide (NO₂), ozone (O₃), and carbon monoxide (CO). The result indicated that air pollution at general air quality monitoring sites for sulphur dioxide, carbon monoxide, PM₁₀ and PM2.5 and nitrogen dioxide are always within the permissible limit. Referring to a monthly average of Pollutants in the Brega Industrial area, all months were out of AQG limit for NO₂, and the same with O₃ except for two months. For PM2.5 and PM₁₀ 7, 5 out of 17 months were out of limits, respectively. Relative AQI for ozone is found in the range of moderate category of general air pollution, and the worst month was Nov. 2020, which was marked as Very Unhealthy category, then the next two months (Dec. 2020 and Jan. 2021 ) were Unhealthy categories. It's the first time that we have used the AQI in SOC, and not usually used in Libya to identify the quality of air pollution. So, I think it will be useful if AQI is used as guidance for specified air pollution. That dictate putting monitoring stations beside any industrial activity that has emissions of the six major air pollutants.

Keywords: air quality, air pollutants, air quality index (AQI), particulate matter

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1342 Authenticity of Ecuadorian Commercial Honeys

Authors: Elisabetta Schievano, Valentina Zuccato, Claudia Finotello, Patricia Vit

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Control of honey frauds is needed in Ecuador to protect bee keepers and consumers because simple syrups and new syrups with eucalyptus are sold as genuine honeys. Authenticity of Ecuadorian commercial honeys was tested with a vortex emulsion consisting on one volume of honey:water (1:1) dilution, and two volumes of diethyl ether. This method allows a separation of phases in one minute to discriminate genuine honeys that form three phase and fake honeys that form two phases; 34 of the 42 honeys analyzed from five provinces of Ecuador were genuine. This was confirmed with 1H NMR spectra of honey dilutions in deuterated water with an enhanced aminoacid region with signals for proline, phenylalanine and tyrosine. Classic quality indicators were also tested with this method (sugars, HMF), indicators of fermentation (ethanol, acetic acid), and residues of citric acid used in the syrup manufacture. One of the honeys gave a false positive for genuine, being an admixture of genuine honey with added syrup, evident for the high sucrose. Sensory analysis was the final confirmation to recognize the honey groups studied here, namely honey produced in combs by Apis mellifera, fake honey, and honey produced in cerumen pots by Geotrigona, Melipona, and Scaptotrigona. This is a valuable contribution to protect honey consumers, and to develop the beekeeping industry in Ecuador.

Keywords: fake, genuine, honey, 1H NMR, Ecuador

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1341 Institutional Quality and Tax Compliance: A Cross-Country Regression Evidence

Authors: Debi Konukcu Onal, Tarkan Cavusoglu

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In modern societies, the costs of public goods and services are shared through taxes paid by citizens. However, taxation has always been a frictional issue, as tax obligations are perceived to be a financial burden for taxpayers rather than being merit that fulfills the redistribution, regulation and stabilization functions of the welfare state. The tax compliance literature evolves into discussing why people still pay taxes in systems with low costs of legal enforcement. Related empirical and theoretical works show that a wide range of socially oriented behavioral factors can stimulate voluntary compliance and subversive effects as well. These behavioral motivations are argued to be driven by self-enforcing rules of informal institutions, either independently or through interactions with legal orders set by formal institutions. The main focus of this study is to investigate empirically whether institutional particularities have a significant role in explaining the cross-country differences in the tax noncompliance levels. A part of the controversy about the driving forces behind tax noncompliance may be attributed to the lack of empirical evidence. Thus, this study aims to fill this gap through regression estimates, which help to trace the link between institutional quality and noncompliance on a cross-country basis. Tax evasion estimates of Buehn and Schneider is used as the proxy measure for the tax noncompliance levels. Institutional quality is quantified by three different indicators (percentile ranks of Worldwide Governance Indicators, ratings of the International Country Risk Guide, and the country ratings of the Freedom in the World). Robust Least Squares and Threshold Regression estimates based on the sample of the Organization for Economic Co-operation and Development (OECD) countries imply that tax compliance increases with institutional quality. Moreover, a threshold-based asymmetry is detected in the effect of institutional quality on tax noncompliance. That is, the negative effects of tax burdens on compliance are found to be more pronounced in countries with institutional quality below a certain threshold. These findings are robust to all alternative indicators of institutional quality, supporting the significant interaction of societal values with the individual taxpayer decisions.

Keywords: institutional quality, OECD economies, tax compliance, tax evasion

Procedia PDF Downloads 106