Search results for: budget unity

Authors: W. Kongnoo, J. Loysongkroa, S. Chotivichien, N. Viriyautsahakul, N. Saiwongse

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Obesity, stunting and wasting problems among Thai school-aged children are increasing due to inappropriate food consumption behavior and poor environments for desirable nutritional behavior. Because of a low school lunch budget of only 0.40 USD per person per day, food quality is not up to nutritional standards. Therefore, the Health Department with the Education Ministry and the Thai Health Promotion Foundation have developed a quality school lunch project during 2009–2013. The program objectives were development and management of public policy to increase school lunch budget. The methods used a healthy public policy motivation process and movement in 241 local administrative organizations and 538 schools. The problem and solution research was organized to study school food and nutrition management, create a best practice policy mobilization model and hold a public hearing to motivate an increase of school meal funding. The results showed that local public policy has been motivated during 2009-2011 to increase school meal budget using local budgets. School children with best food consumption behavior and exercise increased from 13.2% in 2009 to 51.6% in 2013 and stunting decreased from 6.0% in 2009 to 4.7% in 2013. As the result of national policy motivation (2012-2013), the cabinet meeting on October 22, 2013 has approved an increase of school lunch budget from 0.40 USD to 0.62 USD per person per day. Thus, 5,800,469 school children nationwide have benefited from the budget increase.

Keywords: public policy, quality school lunch, Thailand, obesity

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Authors: Katarina Ott, Velibor Mačkić, Mihaela Bronić, Branko Stanić

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The determinants of national budget transparency have been widely discussed in the literature, while research on determinants of local budget transparency are scarce and empirically inconclusive, particularly in the new, fiscally centralised, EU member states. To fill the gap, we combine two strands of the literature: that concerned with public administration and public finance, shedding light on the economic and financial determinants of local budget transparency, and that on the political economy of transparency (principal agent theory), covering the relationships among politicians and between politicians and voters. Our main hypothesis states that variables describing residents’ capacity have a greater impact on local budget transparency than variables indicating the institutional capacity of local government units (LGUs). Additional subhypotheses test the impact of each variable analysed on local budget transparency. We address the determinants of local budget transparency in Croatia, measured by the number of key local budget documents published on the LGUs’ websites. By using a data set of 128 cities and 428 municipalities over the 2015-2017 period and by applying panel data analysis based on Poisson and negative binomial distribution, we test our main hypothesis and sub-hypotheses empirically. We measure different characteristics of institutional and residents’ capacity for each LGU. Age, education and ideology of the mayor/municipality head, political competition indicators, number of employees, current budget revenues and direct debt per capita have been used as a measure of the institutional capacity of LGU. Residents’ capacity in each LGU has been measured through the numbers of citizens and their average age as well as by average income per capita. The most important determinant of local budget transparency is average residents' income per capita at both city and municipality level. The results are in line with most previous research results in fiscally decentralised countries. In the context of a fiscally centralised country with numerous small LGUs, most of whom have low administrative and fiscal capacity, this has a theoretical rationale in the legitimacy and principal-agent theory (opportunistic motives of the incumbent). The result is robust and significant, but because of the various other results that change between city and municipality levels (e.g. ideology and political competition), there is a need for further research (both on identifying other determinates and/or methods of analysis). Since in Croatia the fiscal capacity of a LGU depends heavily on the income of its residents, units with higher per capita incomes in many cases have also higher budget revenues allowing them to engage more employees and resources. In addition, residents’ incomes might be also positively associated with local budget transparency because of higher citizen demand for such transparency. Residents with higher incomes expect more public services and have more access to and experience in using the Internet, and will thus typically demand more budget information on the LGUs’ websites.

Keywords: budget transparency, count data, Croatia, local government, political economy

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Authors: S. Hamid Mirmohammadi, Shahrazad Tamjidzad

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This paper is concerned with the single-item continuous review inventory system in which demand is stochastic and discrete. The budget consumed for purchasing the ordered items is not restricted but it incurs extra cost when exceeding specific value. The unit purchasing price depends on the quantity ordered under the all-units discounts cost structure. In many actual systems, the budget as a resource which is occupied by the purchased items is limited and the system is able to confront the resource shortage by charging more costs. Thus, considering the resource shortage costs as a part of system costs, especially when the amount of resource occupied by the purchased item is influenced by quantity discounts, is well motivated by practical concerns. In this paper, an optimization problem is formulated for finding the optimal (R, Q) policy, when the system is influenced by the budget limitation and a discount pricing simultaneously. Properties of the cost function are investigated and then an algorithm based on a one-dimensional search procedure is proposed for finding an optimal (R, Q) policy which minimizes the expected system costs .

Keywords: (R, Q) policy, stochastic demand, backorders, limited resource, quantity discounts

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Authors: Hesham Abd Elkhalek, Sherif M. Hafez, Yasser M. El Fahham

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Allocating limited budget to maintain bridge networks and selecting effective maintenance strategies for each bridge represent challenging tasks for maintenance managers and decision makers. In Egypt, bridges are continuously deteriorating. In many cases, maintenance works are performed due to user complaints. The objective of this paper is to develop a practical and reliable framework to manage the maintenance, repair, and rehabilitation (MR&R) activities of Bridges network considering performance and budget limits. The model solves an optimization problem that maximizes the average condition of the entire network given the limited available budget using Genetic Algorithm (GA). The framework contains bridge inventory, condition assessment, repair cost calculation, deterioration prediction, and maintenance optimization. The developed model takes into account multiple parameters including serviceability requirements, budget allocation, element importance on structural safety and serviceability, bridge impact on network, and traffic. A questionnaire is conducted to complete the research scope. The proposed model is implemented in software, which provides a friendly user interface. The framework provides a multi-year maintenance plan for the entire network for up to five years. A case study of ten bridges is presented to validate and test the proposed model with data collected from Transportation Authorities in Egypt. Different scenarios are presented. The results are reasonable, feasible and within acceptable domain.

Keywords: bridge management systems (BMS), cost optimization condition assessment, fund allocation, Markov chain

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Authors: V. S. Klimash, Ye Min Thu

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Thyristor rectifiers, inverters grid-tied, and AC voltage regulators are widely used in industry, and on electrified transport, they have a lot in common both in the power circuit and in the control system. They have a common mathematical structure and switching processes. At the same time, the rectifier, but the inverter units and thyristor regulators of alternating voltage are considered separately both theoretically and practically. They are written about in different books as completely different devices. The aim of this work is to combine them into one class based on the unity of the equations describing electromagnetic processes, and then, to show this unity on the mathematical model and experimental setup. Based on research from mathematics to the product, a conclusion is made about the methodology for the rapid conduct of research and experimental design work, preparation for production and serial production of converters with a unified bundle. In recent years, there has been a transition from thyristor circuits and transistor in modular design. Showing the example of thyristor rectifiers and AC voltage regulators, we can conclude that there is a unity of mathematical structures and grid-tied thyristor converters.

Keywords: direct current, alternating current, rectifier, AC voltage regulator, generalized mathematical model

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Authors: Deddi Nordiawan

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Effective public policy creation required a strong budget system, both in terms of design and implementation. Performance-based Budget is an evolutionary approach with two substantial characteristics; first, the strong integration between budgeting and planning, and second, its existence as guidance so that all activities and expenditures refer to measurable performance targets. There are four processes in the government that should be followed in order to make the budget become performance-based. These four processes consist of the preparation of a vision according to the bold aspiration, the formulation of outcome, the determination of output based on the analysis of organizational resources, and the formulation of Value Creation Map that contains a series of programs and activities. This is consistent with the concept of logic model which revealed that the budget performance should be placed within a relational framework of resources, activities, outputs, outcomes and impacts. Through the issuance of Law 17/2003 regarding State Finance, local governments in Indonesia have to implement performance-based budget. Central Government then issued Government Regulation 58/2005 which contains the detail guidelines how to prepare local governments budget. After a decade, implementation of performance budgeting in local government is still not fully meet expectations, though the guidance is completed, socialization routinely performed, and trainings have also been carried out at all levels. Accordingly, this study views the practice of performance-based budget at local governments as a problematic situation. This condition must be approached with a system approach that allows the solutions from many point of views. Based on the fact that the infrastructure of budgeting has already settled, the study then considering the situation as complexity. Therefore, the intervention needs to be done in the area of human activity system. Using Soft Systems Methodology, this research will reconstruct the process of performance-based budget at local governments is area of human activity system. Through conceptual models, this study will invite all actors (central government, local government, and the parliament) for dialogue and formulate interventions in human activity systems that systematically desirable and culturally feasible. The result will direct central government in revise the guidance to local government budgeting process as well as a reference to build the capacity building strategy.

Keywords: soft systems methodology, performance-based budgeting, Indonesia, public policy

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Authors: Natarajan Vijayarangan, Viswanath Kumar Ganesan, G. Kumudhavalli

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This abstract figures out an uncertainty problem pertaining to evaluating business proposals or concept notes in an organisation. Let us consider business proposal evaluation process (BPEP) for execution of corporate research cum business projects in the organisation. Assume that two concept notes X and Y of BPEP are approved: one of them is a full-fledged type (100% financial approval given by the organisation) - X and other one is a conditional type (a partial financial approval given by the organisation) - Y. Then a penalty criteria has been introduced during the process. At the end of annual appraisal, if both of them complete as per the goals and objectives committed or figured out at the time of concept note submission, then both will get an incentive of $N from the organisation. If one of them doesn't fulfill the goals and objectives at the year-end appraisal, then d% reduction or cut will be levied on the project budget for the next year. If X fulfills the goals and objectives and Y doesn't , then X gets a gain of d% on Y's previous year budget and Y gets a loss of d% from the previous year budget for the next year. And vice-versa. Further, an incentive of $N will be given to those who gains. This process is a part of Necktie paradox and inherits an uncertainty principle on X or Y getting more than $N even if X or Y performs well.Solving the above problem and generalizing on finitely many concept notes will be a challenging task.

Keywords: concept notes, necktie paradox, annual appraisal, project budget and gain or loss

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Authors: Anwar ul Haq

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Muhammad Iqbal was arguably the most significant South Asian Islamic philosopher of the last two centuries. While he is the most revered philosopher of the region, particularly in Pakistan, he is probably the least studied philosopher outside the region. The paper offers a philosophical reconstruction of Iqbal’s view of human agency; it has three sections. Section 1 focuses on Iqbal’s starting point of reflection in practical philosophy (inspired by Kant): our consciousness of ourselves as free agents. The paper brings out Iqbal’s continuity with Kant but also his divergence, in particular his non-Kantian view that we possess a non-sensory intuition of ourselves as free personal causes. It also offer an argument on Iqbal’s behalf for this claim, which is meant as a defense against a Kantian objection to the possibility of intuition of freedom and a skeptic’s challenge to the possibility of freedom in general. Remaining part of the paper offers a reconstruction of Iqbal’s two preconditions of the possibility of free agency. Section 2 discusses the first precondition, namely, the unity of consciousness involved in thought (this is a precondition of agency whether or not it is free). The unity has two aspects, a quantitative (or numerical) aspect and a qualitative (or rational) one. Section 2 offers a defense of these two aspects of the unity of consciousness presupposed by agency by focusing, with Iqbal, on the case of inference.Section 3 discusses a second precondition of the possibility of free agency, that thought and will must be identical in a free agent. Iqbal offers this condition in relief against Bergson’s view. Bergson (on Iqbal’s reading of him) argues that freedom of the will is possible only if the will’s ends are entirely its own and are wholly undetermined by anything from without, not even by thought. Iqbal observes that Bergson’s position ends in an insurmountable dualism of will and thought. Bergson’s view, Iqbal argues in particular, rests on an untenable conception of what an end consists in. An end, correctly understood, is framed by a thinking faculty, the intellect, and not by an extra-rational faculty. The present section outlines Iqbal’s argument for this claim, which rests on the premise that ends possess a certain unity which is intrinsic to particular ends and holds together different ends, and this unity is none other than the quantitative and qualitative unity of a thinking consciousness but in its practical application. Having secured the rational origin of ends, Iqbal argues that a free will must be identical with thought, or else it will be determined from without and won’t be free on that account. Freedom of the self is not a freedom from thought but a freedom in thought: it involves the ability to live a thoughtful life.

Keywords: iqbal, freedom, will, self

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Authors: Noriko Hanakawa, Masaki Obana

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A simulation tool has been proposed for big-scale projection mapping events. The tool has four main functions based on Mapbox and Unity utilities. The first function is building a 3D model of real cities by MapBox. The second function is a movie projection to some buildings in real cities by Unity. The third function is a movie sending function from a PC to a virtual projector. The fourth function is mapping movies with fitting buildings. The simulation tool was adapted to a real projection mapping event that was held in 2019. The event has been finished. The event had a serious problem in the movie projection to the target building. The extra tents were set in front of the target building. The tents became the obstacles to the movie projection. The simulation tool can be reappeared the problems of the event. Therefore, if the simulation tool was developed before the 2019 projection mapping event, the problem of the tents’ obstacles could be avoided with the simulation tool. In addition, we confirmed that the simulation tool is useful to make a plan of future projection mapping events in order to avoid obstacles of various extra equipment such as utility poles, planting trees, monument towers.

Keywords: projection mapping, projector position, real 3D map, avoiding obstacles

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Authors: Oluwole Enoch Adeniran

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Peace studies and conflict resolution; though a relatively new discipline had attracted scholars from far and near. It had enhanced a purposeful training of mind of young adult among other categories of learners. It provides a platform through which university under-graduates and post-graduates students are exposed to the rudiments of peace building, peacemaking and peace keeping towards a successful conflict resolution. The paper historicizes peace education as most desirable in any human society that desired development. It aims at educating children and young adults in the dynamics of peaceful conflicts resolution at home, in school and communities (states) throughout the world for a purposeful technological development. It also aims at exposing students to the nature of conflict and how to manage and resolve conflicts in order to promote national unity for meaningful development. The paper argues that, for a state to record any meaningful socio-economic, political and technological development; a conducive and peaceful atmosphere must be put in place. This theoretical paper emerged in the context of historical specificities of conflict resolution from a general conceptual framework. It then concludes with suggestions on the modes of conflict prevention, conflict management and conflict resolution for an ideal technologically advanced society.

Keywords: history, education, peace, unity, technology and development

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Authors: Anandit Sachdev

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Auroville, a settlement in Tamil Nadu, India, is based on the principles of ‘human unity’as defined by Indian philosopher Sri Aurobindo. The settlement was conceptualized on these principles by Sri Aurobindo’s spiritual partner Mirra Alfassa, known as ‘The Mother’ to the Aurovillians. In common perception, the settlement is an experiment in achieving ‘human unity’ through sustainable living. Since its inception in late 1960s, the settlement has attracted people from a variety of nationalities, each understanding, seeking, and rendering ‘human unity’ in their own unique way. This multiplicity of inhabitation has created and continues to create complex and layered human and more-than-human geographies, which are collectively understood as Auroville. This essay builds on these multiple narratives of local metaphysical and every inhabitation of spiritual and philosophical ideas of Sri Aurobindo as rendered in materiality by the Mother. The research aims to assess how theseforms of everyday spirituality conflict, interact, and engage with the principles of Auroville. The research further aims to understands how, if at all, the diverse landscapes of social, cultural, and infrastructural conflictssynthesizewhen perceived through the lens of spirituality. The research does so by detailing the different forms of the built environment which evoke the transcendental and its underlying processes. While doing so, it aims to understand how different manifestations of interiority within the Aurovillian landscape tie back to the self and its entanglements. By analysing the settlement through a spiritual lens, the research ultimately ties together questions relating to the built environment and ontology and asks how each facilitates a continuous synthesis with the other. Lastly, the paper enquires if these ongoing processes of synthesis of built space and ontological entanglements are what can be conceptualized as ‘human unity’ as perceived by Sri Aurobindo himself.

Keywords: sacrality, sacred, spirituality, philosophy, Indian philosophy, auroville, India

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Authors: Srilaxmi Gangula, MahaLakshmi Vinukonda, Neeraj Rao

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A wide band polarization insensitive metamaterial absorber with bandwidth enhancement in X and C band is proposed. The structure proposed here consists of a periodic unit cell of resonator arrangements in double layer. The proposed structure shows near unity absorption at frequencies of 6.21 GHz and 10.372 GHz spreading over a bandwidth of 1 GHz and 6.21 GHz respectively in X and C bands. The proposed metamaterial absorber is designed so as to increase the bandwidth. The proposed structure is also independent for TE and TM polarization. Because of its simple implementation, near unity absorption and wide bandwidth this dual band polarization insensitive metamaterial absorber can be used for EMI/EMC applications.

Keywords: absorber, C-band, metamaterial, multilayer, X-band

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Authors: Hamed Saremi, Shahla Saremi

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In this study, control and management of construction projects is evaluated through developing a dynamic model in which some means are used in order to evaluating planning assumptions and reviewing the effectiveness of some project control policies based on previous researches about time, cost, project schedule pressure management, source management, project control, adding elements and sub-systems from cost management such as estimating consumption budget from budget due to costs, budget shortage effects and etc. using sensitivity analysis, researcher has evaluated introduced model that during model simulation by VENSIM software and assuming optimistic times and adding information about doing job and changes rate and project is forecasted with 373 days (2 days sooner than forecasted) and final profit $ 1,960,670 (23% amount of contract) assuming 15% inflation rate in year and costs rate accordance with planned amounts and other input information and final profit.

Keywords: dynamic planning, cost, time, performance, project management

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Authors: Abdelhalim Kessal

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This paper treats a design of combined control of a single phase power factor correction (PFC). The strategy of the proposed control is based on two parts, the first, for the outer loop (DC output regulated voltage), and the second govern the input current of the converter in order to achieve a sinusoidal form in phase with the grid voltage. Two kinds of regulators are used, Fuzzy controller for the outer loop and predictive controller for the inner loop. The controllers are verified and discussed through simulation under MATLAB/Simulink platform. Also an experimental confirmation is applied. Results present a high dynamic performance under various parameters changes.

Keywords: boost converter, harmonic distortion, Fuzzy, predictive, unity power factor

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Authors: Imad Eddine Rezouani, Khalil Draidi, Badis bakhouche, Selman Anes Chabani

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The Algerian coast is an important site for wintering and migratory birds. Four species of shorebirds were surveyed, including Kentish plover Charadrius alexandrinus, Little ringed plover Charadrius dubius, Common ringed plover Charadrius hiaticula, and black-winged stilt Himantopus hilarious in three different sites, two important wetlands: Reghaia lake and Macta and a small area Sublette promenade to provide a new data about time activity budget. The study found a higher frequency of abundance in April during the study period (February to May), with a mean of 49. Estimating the temporal activity budget of these coastal birds, it was found that there were three main activities in different proportions between males and females: Pecking (29.51 ％) for males, (26.59％) for females, Looking above (28.01％) for males, (19.54 ％) for females And Away (9.95％) for males, (11.75％), contrarily the two previous one. Differences between study areas revealed differences in species behavior and distribution.

Keywords: wetland, behavioral, algerian coast, shorebirds, time budget activity

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Authors: Keo Mbebe

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The South African Truth and Reconciliation Commission (TRC) is widely regarded as a blueprint for countries seeking to transcend the atrocities of their past and create a new human rights-based administration. The aim of these societies is to establish historical truth. Within the TRC, the aspects of truth-finding and truth-telling were considered to be catalysts for national unity and reconciliation. Truth-seeking, in addition, was mandated in the Promotion of National Unity and Reconciliation Act (TRC Act), which is the legislation behind the TRC. However, there is an incongruency between the conception of truth outlined in the Act, and the conception of truth explained in the Report of the TRC proceedings. The aim of this paper is to delineate these two kinds of “truth” and to critically analyze them. Doing so, it will then be evident in the discussion that there is a need for substantial clarity in the conception of truth used in transitional justice settings based on truth-finding and truth-seeking, and the paper will present ways in which such clarity may be achieved. The paper will begin with a philosophical engagement on the notion of historical truth used by the TRC legislation. Thereafter, the historical background to the political context in which the TRC Act was mandated will be provided. The next section would then be a sketch of the conceptions of historical truth and historical injustice in the Act, as well as its supporting documents. Lastly, it will be argued that the subversion of the TRC’s mandate to promote reconciliation and national unity by bringing to light past human rights violations during apartheid is betrayed by its amorphous conception of historical truth.

Keywords: historical truth, human rights, transitional justice, truth commission

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Authors: Imad Zeyad Ramadan

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In this paper a genetic algorithm was developed to construct the optimal portfolio based on the Treynor method. The GA maximizes the Treynor ratio under budget constraint to select the best allocation of the budget for the companies in the portfolio. The results show that the GA was able to construct a conservative portfolio which includes companies from the three sectors. This indicates that the GA reduced the risk on the investor as it choose some companies with positive risks (goes with the market) and some with negative risks (goes against the market).

Keywords: oOptimization, genetic algorithm, portfolio selection, Treynor method

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Authors: Abdelkader Guendouz, Fatima Zohra Adel

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Since about two decades, the Algerian government created a new instrument in the field of its fiscal policy, which is the FRR (Fonds de Régulation des Recettes). The FRR is a sovereign fund, which the initial role was saving the surplus generated by the fixation of a referential oil price to establish the state budget in the aim equilibrium between budgetary incomes and public expenditures. After a while, the government turns to use this instrument in boosting the public investment more than keeping for funding a deficit budget in periods of crisis. This lead to ask some justified questions about the efficiency of this sovereign fund and its real role.

Keywords: FRR sovereign fund, public expenditures, public investment, efficiency

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Authors: Kasman, Darmawansyah, Alimin Maidin, Amran Razak

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Background: In decentralization, advocacy is needed to increase the health budget in Parepare District. One of the advocacy methods recommended by the World Bank is the economic loss approach. Methods: This research is observational in the field of health economics that contributes directly to the magnitude of the economic loss of the community and the government and provides advocacy to the executive and legislative to see the harm it causes. Results: The research results show the amount of direct cost, which consists of household expenditure for transport Rp.295,865,500. Indirect Cost of YLD of Rp.14.688.000, and YLL of Rp.28.986.336.00, so the amount of DALY is Rp.43.674.336.000. The total economic loss of Rp.43.970.201.500. These huge economic losses can be prevented by increasing the allocation of health budgets for promotive and preventive efforts and expanding the coverage of health insurance for the community. Conclusion: There is a need to advocate the executive and legislative about the importance of guarantee on public health financing by conducting studies in terms of economic losses so that all strategic alliances believe that health is an investment.

Keywords: advocacy, economic lost, health insurance, economic losses

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Authors: Gabriel Dwomoh, Williams Kwasi Boachie, Kofi Kwarteng

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The study looked at the relationship between organizations’ acquired knowledge, skills, abilities, and shareholders wealth with training playing the mediating role. The sample of the study consisted of organizations that spent 10% or more of its annual budget on training and those whose training budget is less than 10% of the organization’s annual budget. A total of 620 questionnaires were distributed to employees working in various organizations out of which 580 representing 93.5% were retrieved. The respondents that constitute the sample were drawn using convenience sampling. The researchers used regression models for their analyses with the help of SPSS 16.0. Analyzing multiple models, it was discovered that organizations training investment plays a considerable indirect and direct effect with partial mediation between organizations acquired skills, knowledge, abilities, and shareholders wealth. Shareholders should allow their agents to invest part of their holdings to develop the human capital of the organization but this should be done with caution since shareholders returns do not depend much on how much organizations spend in developing its human resource capital.

Keywords: skills, knowledge, abilities, shareholders wealth, training investment

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Authors: Aklilu Alemu, Tak Cheung Chan

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Following the intensification of secondary education in the developing world, the attention of Ethiopia has currently shifted to its quality education and its management. This study is aimed to explore experts’ perceptions of quality management challenges in secondary education in Ethiopia. The researchers employed a case study design recruiting participating supervisors from the Ministry of Education, region, zone, wereda, and cluster by using a purposeful sampling technique. Twenty-six interviewees took part in this study. The researchers employed NVivo 8 versions together with a thematic analysis process to analyze the data. This study revealed that major problems that affected quality management practices in Ethiopia were: lack of qualified experts at all levels; lack of accountability in every echelon; the changing nature of teacher education; the ineffectiveness of teacher-licensing programs; and lack of educational budget and the problem of utilizing this limited budget. The study concluded that the experts at different levels were not genuinely fulfilling their roles and responsibilities. Therefore, the Ministry of Finance and Economic Development, together with the concerned parties, needs to reconsider budget allocation for secondary education.

Keywords: education quality, Ethiopia, quality challenge, quality management, secondary education

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Authors: Rabih Nehme, Abdullah Al Mutawa

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The general goal behind this research is to gain a better understanding of factors leading to dysfunctional behavior of auditors. Recent accounting scandals -Enron, Waste Management Inc., WorldCom, Xerox Corporation, etc. -provided an ample proof of how the role of auditors has become the basis of controversial debates in many circles and instances in our modern time. The majority of lawsuits and accounting scandals seem to have a central topic in focus, namely the question ''Where were the auditors? The survey we offer up for research is made up of 34 questions that are designed to analyse the perception of auditors and the cause of dysfunctional behavior. The object of this research is comprised of auditors positioned and employed at the Big Four audit firms in Kuwait. Dysfunctional behavior (DB) is measured against two signal proxies of dysfunctional behavior; premature sign-off and under reporting of chargeable time. DB is analysed against time budget pressure and time deadline pressure. The research results' suggest that the general belief among auditors is that the profession of accountancy predetermines their tendency to commit certain patterns of dysfunctional behavior. Having our investigation conducted at the Big Four audit firms, we have come to the conclusion that there is a general difference in behavior patterns among perceptions of dysfunctional behavior and normal skeptic professional behavior.

Keywords: big four, dysfunctional behavior, time budget, time deadline

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Authors: R. Kandiah, K. Miyamoto

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In Sri Lanka, the Jaffna area is a high drought affected area and depends mainly on groundwater aquifers for water needs. Water for daily activities is extracted from wells. As households manually extract water from the wells, it is not drawn from mid evening to early morning. The water inflow at night provides the maximum water level that decreases during the daytime due to extraction. The storage volume of water in wells is limited or at its lowest level during the dry season. This study analyzes the domestic water budget during the dry season in the Jaffna area. In order to evaluate the water inflow rate into wells, storage volume and extraction volume from wells over time, water pressure is measured at the bottom of three wells, which are located in coastal area denoted as well A, in nonspecific area denoted as well B, and agricultural area denoted as well C. The water quality at the wells A, B, and C, are mostly fresh, modest fresh, and saline respectively. From the monitoring, we can find that the daily inflow amount of water into the wells and daily water extraction depend on each other, that is, higher extraction yields higher inflow. And, in the dry season, the daily inflow volume and the daily extraction volume of each well are almost in balance.

Keywords: accessible volume, consumption volume, inflow rate, water budget

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Authors: Citra Pertiwi, Muhammad Fikruzzaman Rahawarin

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Government of Indonesia had committed to increasing its national defense the budget up to 1,5 percent of GDP. However, the budget increase does not necessarily allocate efficiently and effectively. Using Data Envelopment Analysis (DEA), the operational units of Indonesian Armed Forces are considered as a proxy to measure those two aspects. The bootstrap technique is being used as well to reduce uncertainty in the estimation. Additionally, technological change is being measured as a nonstationary component. Nearly half of the units are being estimated as fully efficient, with less than a third is considered as effective. Longer and larger sets of data might increase the robustness of the estimation in the future.

Keywords: bootstrap, effectiveness, efficiency, DEA, military, Malmquist, technological change

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Authors: Z. Babic, I. Veza, A. Balic, M. Crnjac

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The linear programming model is sometimes difficult to apply in real business situations due to its assumption of proportionality. This paper shows an example of how to use De Novo programming approach instead of linear programming. In the De Novo programming, resources are not fixed like in linear programming but resource quantities depend only on available budget. Budget is a new, important element of the De Novo approach. Two different production situations are presented: increasing costs and quantity discounts of raw materials. The focus of this paper is on advantages of the De Novo approach in the optimization of production plan for production company which produces souvenirs made from famous stone from the island of Brac, one of the greatest islands from Croatia.

Keywords: business process, De Novo programming, optimizing, production

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Authors: Muhammad Usman Ghani

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Religious tolerance is essential for the establishment of peace in the world. In the system created by Almighty Allah where a lot of diversity is found, still, this world holds unity itself. In today's world, human beings have been divided into clashes of civilizations or divided on the basis of religions or lingual differences. A religious scholar of Indo- Pak subcontinent describes four ethics, on the basis of which all religions of the world can unite. He says in his philosophy of religion that, there is a number of elements common in all religions but four are very common and they are: cleanliness, nobel deeds, relation to Almighty (existence of Almighty) and justice. He says that this universe also holds its integrity in itself. All humans are different in their attributes but to be a human being is common in them. Similarly, all species of the universe are different in their nature, but to be the creature of God is commonly shared by all of them.

Keywords: inter-religious relation, peace and harmony, unity, four common ethics/virtues

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Authors: Satarupa Bhattacharjee

Abstract:

Inter-religious dialogue and understanding are possible without losing one’s own identity. We find a unique blend of tradition, reason and human values in contemporary Indian thought. On this point, we may take note of the similarity between views of M. K. Gandhi and the religious discourse of Swami Vivekananda, i.e., all religions as different paths to God realisation but their unity lies in their goal, which is attainment of God, who is One. This enrichment guided us towards a kind of religious pluralism of John Hicks, who gives a solution to the problems of co-existence of diverse religions without undermining any religion. The plurality percolates into different spheres of Indian society and regarded as a chord with discord in a wonderful music. Swami Vivekananda believes that to serve man is to serve God. Both M. K. Gandhi and Swami Vivekananda were non-dualist and believed in the essential unity of man. Gandhi believes in the many foldedness of reality. Swami Vivekananda’s attitude towards religion is in principles of co-existence and acceptance. These principles have been accumulated in such a way that gave us a different world-view. The concept of unity, tolerance, equality, etc. can be achieved only by a spiritual attitude. Dynamism of spirituality stands in between man’s empirical existence and his spiritual destination and manifests itself in the different aspects of life including religious understanding. It is a movement towards pluralism. It is the fusion of spirituality with plurality which characterizes the concept of religious pluralism. This re-visited religious pluralism will open a new horizon of love and tolerance in our society. M. K. Gandhi and Swami Vivekananda paved the path for new horizon for a resurgent world. So the Indian spiritualism re-vitalised the concept of pluralism and stimulated its progress towards a new world.

Keywords: M. K. Gandhi, religious pluralism, Swami Vivekananda, worldview

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Authors: Simon O. Obadahun, Samuel Otohinoyi

Abstract:

The Nigerian state is heterogeneous both in character and content. Efforts to manage this diversity has so far not yielded the desired result. This paper examines the Federal Character Principle as one of the instruments intended to manage our obvious diversity such that no part of the country is marginalized or feels marginalized or sidelined. The paper observed that the Federal Character Principle have not achieved its set objectives, which is national unity and loyalty. It draws from secondary sources and discovered that there are factors that make an equitable distribution of public appointments difficult which is beyond the powers of the federal character commission. The major argument of this paper is that if the Federal Character Commission as an organization expected to enforce this principle is not restructured and given more power to sanction individuals and organizations that are found of circumventing the relevant guidelines in this regards, the hope of national unity and loyalty will continue to be a mirage.

Keywords: appointments, federalism, federal character, national integration

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Authors: Juhi Pandya, Elekes Zsuzsanna

Abstract:

Health is related to every aspect of human being. Even a quintal change leads to ill-health of an individual. Gender plays an eminent role in determining an individual health exposure. Political implications on health have implicit effects on the individual, societal and economical. The inclusion of gender perspective into policies have plunged enormous attention globally, nationally and locally to detract inequalities and achieve economic growth. Simultaneously, there is an initiation of policies with gender perspective which are named differently but hold similar meaning or objective. They are named gender mainstreaming policies or gender sensitization policies. Gender budgeting acts as a tool for the application of gender mainstreaming policies. It incorporates gender perspective into the budgetary process by restricting the revenues and expenditures at all level of the budget. The current study takes into account the analysis of Gender Budgeting reports in terms of healthcare from the 2014-16 year of Gujarat State, India. The expenditures and literature under the heading of gender budgeting reports named “Health and Family Welfare Department” are discussed in the paper. The data analytics is done with the help of reports published by the Gujarat government on Gender Budgeting. The results discuss upon the expenditure and initiation of new policies as a roadmap for the promotion of gender equality from the path of gender budgeting. It states with the escalation of the budgetary numbers for the health expenditure. Additionally, the paper raises the questions on the hypothetical loopholes pertaining to the gender budgeting in Gujarat. The budget reports do not show a specify explanation to the expenditure use of budget for the schemes mentioned in healthcare. It also does not clarify that how many beneficiaries are benefited through gender budget. The explanation just provides an overlook of theory for healthcare Schemes/Yojana or Abhiyan.

Keywords: gender, gender budgeting, gender equality, healthcare

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Authors: Kherbache Radhwane

Abstract:

This study is concerned with the nature of the strategy of agricultural and rural development, through the fiscal policy adopted by the government throughout programs included in the general budget of the state represented in the national program of agricultural and rural development. This study concluded that the general balance play an important role in the design of the strategy of agricultural and rural development despite the numerous problems clear in the result of the precedent plans of agricultural and rural development. Based on that we suggest that more importance should be accorded to the agricultural and rural field and that it should be one among economic alternatives to the collection of petroleum, as the countryside is the future.

Keywords: general balance, political economy, strategy of agricultural and rural development, economic alternatives, collection of petroleum

Procedia PDF Downloads 306