Search results for: contemporary accounting issues

Authors: Po-Ching Wang

Abstract:

Public art may be regarded as a social agenda. It is assumed that public art acts as an intermediate form that contributes significantly to community resurgence. That is, public art may be regarded as a verb/process or social intervention. It functions as a vanguard form, attacking boundaries and providing a sensibility for social strategy. Public art in tradition is generally expected to bring aesthetic pleasure to public. Contemporary public art, however, not only focuses on art installation, but it also often offers a process that aims to comment on, question, and challenge the socio-cultural status quo. During the last few decades, accelerated changes in the values and expectations brought to bear on varied urban issues, together with the destruction of the hegemony of traditional art and of museum authorities, has begun to contribute to freer and more democratic representations of public art. It is said that part of a public artwork’s role is to ruffle sacred feathers. In many cases, public art is created to address the dynamic social contradictions and mutability of public life; and artists and community participants approach public art from a variety of social critical perspectives and methodologies. Urban issues, such as social and environmental justice, health problems, violence, and political statements, provide plentiful source materials that fuel the performance of public art in many different settings. Further, public artworks have been extensively adopted to express social identity, make political statements, and/or to remedy social and environmental crises. Many murals on urban walls, for instance, reflect social conflicts and address civic rights, and these projects are usually the work of artists who though denied access to traditional gallery and museum channels are supported by community engagement and involvement. Public art as a social practice challenges the traditional western view of artistic practice. Art in the public realm creates a new media that provides a platform for a dialogical exchange between diverse social groups. It seems that public art has evolved as an arena for activism that addresses wide-ranging and highly controversial social issues and civilian concerns. The findings of this study indicate that public artworks are capable of playing a role of activist in facilitating community evolution via social progress.

Keywords: aesthetics, community regeneration, city development, publicness, public participation, social progress

Procedia PDF Downloads 212

Authors: Muhammad Farooq

Abstract:

The present article explores the woman's consent as a paramount element in contracting a Muslim marriage. Also, whether permission of the wali (guardian) is a condition per se for a valid nikah (marriage deed) in the eye of law and Sharia. The researcher attempts to treat it through the related issues, inter alia; the marriage guardian, the women's legal capacity to give consent whether she is a virgin or nonvirgin and how that consent is to be given or may be understood. Does her laugh, tears or salience needs a legal interpretation as well as other female manifestations of emotion explained by the Muslim jurists? The silence of Muslim Family Law Ordinance 1961 (hereafter; MFLO 1961) in this regard and the likely reasons behind such silence is also inquired in brief. Germane to the theme, the various cases in which the true notion of woman's consent is interpreted by courts in Pakistan are also examined. In order to address the issue in hand, it is proposed to provide a brief overview of a few contemporary writers' opinions in which the real place of woman's consent in Muslim marriage is highlighted. Key to the idea of young Muslim woman's marriage, the doctrine of kafa'a (equality or suitability) between the man and woman is argued here to be grounded in the patriarchal and social norms. It is, therefore, concluded that such concept was the result of analogical reasoning and has less importance in the present time. As such it is not a valid factor in current scenarios to validate or invalidate marital bonds. A standard qualitative convention is used for this research. Among primary and secondary sources; for examples, Qur'an, Sunnah, Books, Scholarly articles, texts of law and case law is used to point out the researcher's view. In summation, the article is concluded with a bold statement that a young woman being a party to the contract, is absolutely entitled to 'full and free' consent for the Muslim marriage contract. It is the woman, an indispensable partaker and her consent (not the guardian' permission) that does validate or invalidate the said agreement in the eye of contemporary personal law and in Sharia.

Keywords: consent of woman, ejab (declaration), Nikah (marriage agreement), qabol (acceptance), sui juris (of age; independent), wali (guardian), wilayah (guardianship)

Procedia PDF Downloads 119

Authors: Artem Surkov

Abstract:

This work is devoted to a problem of aesthetic quality determinism in the context of contemporary art. The object of study is photography regarding as a kind of art which demands specific system of quality marking. Objective: To define aesthetic criteria in photography art. For current searching different kind of texts by such powerful authors like Clement Greenberg and Rosalind Krauss, Theodor Adorno and Herbert Marcuse, Charlott Cotton and Boris Groys, Viktor Miziano and Ekaterina Degot' were analyzed. Before all, there are two different kinds of photography: the classic art photography (by Ansel Adams) and the photography as kind of art (by Andreas Gursky). In this text we are talking about the photography as kind of art. The main principle of current searching is synthesis of two different approaches: modernism and postmodernism. This method helps us to define uniform criteria of aesthetic quality in photography as kind of art. The criteria mentioned in conclusion paragraph are: aesthetic rationality, aesthetic economy, awareness (using photographic technics or references), and intention to go beyond form, practice and method.

Keywords: aesthetic, art, criteria of quality, photography, visually

Procedia PDF Downloads 385

Authors: Zhenyu Zhang, Hsi-Hsien Wei

Abstract:

Highway networks play a vital role in post-disaster recovery for disaster-damaged areas. Damaged bridges in such networks can disrupt the recovery activities by impeding the transportation of people, cargo, and reconstruction resources. Therefore, rapid restoration of damaged bridges is of paramount importance to long-term disaster recovery. In the post-disaster recovery phase, the key to restoration scheduling for a highway network is prioritization of bridge-repair tasks. Resilience is widely used as a measure of the ability to recover with which a network can return to its pre-disaster level of functionality. In practice, highways will be temporarily blocked during the downtime of bridge restoration, leading to the decrease of highway-network functionality. The failure to take downtime effects into account can lead to overestimation of network resilience. Additionally, post-disaster recovery of highway networks is generally divided into emergency bridge repair (EBR) in the response phase and long-term bridge repair (LBR) in the recovery phase, and both of EBR and LBR are different in terms of restoration objectives, restoration duration, budget, etc. Distinguish these two phases are important to precisely quantify highway network resilience and generate suitable restoration schedules for highway networks in the recovery phase. To address the above issues, this study proposes a novel resilience quantification method for the optimization of long-term bridge repair schedules (LBRS) taking into account the impact of EBR activities and restoration downtime on a highway network’s functionality. A time-dependent integer program with recursive functions is formulated for optimally scheduling LBR activities. Moreover, since uncertainty always exists in the LBRS problem, this paper extends the optimization model from the deterministic case to the stochastic case. A hybrid genetic algorithm that integrates a heuristic approach into a traditional genetic algorithm to accelerate the evolution process is developed. The proposed methods are tested using data from the 2008 Wenchuan earthquake, based on a regional highway network in Sichuan, China, consisting of 168 highway bridges on 36 highways connecting 25 cities/towns. The results show that, in this case, neglecting the bridge restoration downtime can lead to approximately 15% overestimation of highway network resilience. Moreover, accounting for the impact of EBR on network functionality can help to generate a more specific and reasonable LBRS. The theoretical and practical values are as follows. First, the proposed network recovery curve contributes to comprehensive quantification of highway network resilience by accounting for the impact of both restoration downtime and EBR activities on the recovery curves. Moreover, this study can improve the highway network resilience from the organizational dimension by providing bridge managers with optimal LBR strategies.

Keywords: disaster management, highway network, long-term bridge repair schedule, resilience, restoration downtime

Procedia PDF Downloads 123

Authors: Ashaawari Datta Chaudhuri

Abstract:

India is a country that worships sports, especially cricket and football. This paper investigates the different intellectual property law issues that arise for sports. The paper will be a study of the legal precedents and landmark judgements in India for sports law. Some of the issues, such as brand abuse, misbranding, and infringement of IP, are very common and will be studied through case-based analysis. As a developing country, India is coping with new issues for theft of IP in different sectors. It has sportspersons of various kinds representing the country in many international events. This invites various problems in terms of recognition, credit, brand promotions, sponsorships, endorsements, and merchandising. Intellectual property is vital in many such endeavors for both brands and sportspersons. One of the major values associated with sport is ethics. Fairness, equality, and basic concern for credit are crucial in this industry. This paper will focus mostly on issues pertaining to design, trademarks, and copyrights. The contribution of this paper would be to study different problems and identify the gaps that require legislative intervention and policymaking. This is important to help boost businesses and brands associated with this industry to help occupy spaces in the market.

Keywords: copyright, design, intellectual property, Indian landscape for sports law, patents, trademark, licensing, infringement

Procedia PDF Downloads 26

Authors: Astha Saxena

Abstract:

The present study is based in Indian subcontinent and aims at exploring students’ conceptions about ethical issues related to Biotechnology at both high school and undergraduate level. The data collection methods involved taking classroom notes, recording students’ observations and arguments, and focussed group discussions with students. The data was analysed using classroom discourse analysis and interpretive approaches. The findings depicted different aspects of students’ thinking, meaning making and ethical understanding with respect to complex bioethical issues such as genetically modified crops, in-vitro fertilization (IVF), human genomic project, cloning, etc., at high school as well as undergraduate level. The paper offers a comparative account of students’ arguments with respect to ethical issues in biotechnology at the high school & undergraduate level, where it shows a clear gradation in their ethical understanding from high school to undergraduate level, which can be attributed to their enhanced subject-matter knowledge. The nature of students’ arguments reveal that there is more reliance on the utilitarian aspect of these biotechnologies as against a holistic understanding about a particular bioethical issue. This study has implications for science teachers to delve into students’ thinking and notions about ethical issues in biotechnology and accordingly design appropriate pedagogical approaches.

Keywords: ethical issues, biotechnology, ethical understanding, argument, ethical reasoning, pedagogy

Procedia PDF Downloads 51

Authors: X. Li, J. Sundquist, C. Sjöstedt, M. Winkleby, K. S. Kendler, K. Sundquist

Abstract:

Aims: This study examines the association between the incidence of drug abuse (DA) and linking (communal) social capital, a theoretical concept describing the amount of trust between individuals and societal institutions. Methods: We present results from an 8-year population-based cohort study that followed all residents in Sweden, aged 15-44, from 2003 through 2010, for a total of 1,700,896 men and 1,642,798 women. Social capital was conceptualized as the proportion of people in a geographically defined neighborhood who voted in local government elections. Multilevel logistic regression was used to estimate odds ratios (ORs) and between-neighborhood variance. Results: We found robust associations between linking social capital (scored as a three level variable) and DA in men and women. For men, the OR for DA in the crude model was 2.11 [95% confidence interval (CI) 2.02-2.21] for those living in areas with the lowest vs. highest level of social capital. After accounting for neighborhood-level deprivation, the OR fell to 1.59 (1.51-1-68), indicating that neighborhood deprivation lies in the pathway between linking social capital and DA. The ORs remained significant after accounting for age, sex, family income, marital status, country of birth, education level, and region of residence, and after further accounting for comorbidities and family history of comorbidities and family history of DA. For women, the OR decreased from 2.15 (2.03-2.27) in the crude model to 1.31 (1.22-1.40) in the final model, adjusted for multiple neighborhood-level and individual-level variables. Conclusions: Our study suggests that low linking social capital may have important independent effects on DA.

Keywords: drug abuse, social linking capital, environment, family

Procedia PDF Downloads 452

Authors: Mahmoud Owais

Abstract:

Public Transit (P.T) is very important means to reduce traffic congestion, to improve urban environmental conditions and consequently affects people social lives. Planning, designing and management of P.T are the key issues for offering a competitive mode that can compete with the private transportation. These transportation planning, designing and management issues are addressed in the Transit Network Design Problem (TNDP). It deals with a complete hierarchy of decision making process. It includes strategic, tactical and operational decisions. The main body of TNDP is two stages, namely; route design stage and frequency setting. The TNDP is extensively studied in the last five decades; however the research gate is still widely open due to its many practical and modeling challenges. In this paper, a comprehensive background is given to illustrate the issues and challenges related to the TNDP to help in directing the incoming researches towards the untouched areas of the problem.

Keywords: frequency setting, network design, transit planning, urban planning

Procedia PDF Downloads 350

Authors: Ezinne M. Igwe

Abstract:

Statements of facts have been made about Nollywood, a segment of the Nigerian film industry that has in recent times become phenomenal due largely to its quantity of production and specific production style. In the face of recent transformations reshaping the industry, matters have been arising which have not been given due academic attention from an industry player perspective. While re-addressing such issues like structure, policy and informality, this study benefits from a new perspective – that of a community member adopting participant observation to research into a familiar culture. With data drawn from an extensive ethnographic study of the industry, this paper examines these matters with an emphasis on structure and the industry’s overall political economy. Drawing from discourses on the new and old Nollywood labels and other current matters arising within the industry such as the MOPICON bill redraft, corporate financing and possibilities of regeneration, this paper examines structure and power struggle within Nollywood. These are championing regenerative processes that bring about formalization, professionalism and the quest for a transnational presence, which have only been superficially evaluated. Focused essentially on Nollywood’s political economy, this study critically analyses the transforming face of an informal industry, the consistent quest for structure, quality and standard, and issues of corporate sponsorship as possible trends of regeneration. It evaluates them as indicators of regeneration, questioning the possibilities of their sustenance in an industry experiencing increased interactions with the formal economy and an influx of young professionals. With findings that make sustained regeneration both certain (due to increased formal economy interaction) and uncertain (due to the dysfunctionality of the society and its political system), it concludes that the transforming face of the industry suggests impending gentrification of the industry.

Keywords: formalisation, MOPICON, Nollywood, structure

Procedia PDF Downloads 248

Authors: Yang Chen

Abstract:

The property-led regeneration has played an important role in the process of rapid urbanization during the past twenty years in China, but it is also been criticized unsustainable as it always focuses on the economic aspect and overlooks the social issues, especially it has exacerbated the residential segregation in the inner city. Based on author’s studying the area around Nanjing railway station, this paper demonstrates that residential segregation indeed exists in the inner city through synthetic analysis on patterns of residents’ living, consumption and welfare, and to some extent, the segregation distribution characteristics represent in a concentric ring model. According to author’s further investigation on the property right and age of the dwelling buildings, the housing-commercialization-led regeneration is defined as the mainspring of the segregation. To solve these problems, the system of sustainable community should be established in both policy and practice, above all, well-designed public facilities including green infrastructure will be appropriate to promote the residential integration and sustainable development in contemporary China.

Keywords: China, dynamic mechanism, residential segregation, sustainable regeneration

Procedia PDF Downloads 428

Authors: Tracy B.E. Omorogiuwa

Abstract:

Understanding the role of social work in improving societal well-being cannot be separated from the place of field education, which is an integral aspect of social work education. Field learning provides students with knowledge and opportunities to experience solving issues in the field and giving them a clue of the practice situation. Despite being a crucial component in social work curriculum, field education occupies a large space in learning outcome, given the issues and challenges pertaining to its purpose and significance in the society. The drive of this paper is to provide insight on the specific ways in which field education has been conceived, realized and valued in the society. Emphasis is on the significance of field instruction; the link with classroom learning; and the structure of field experience in social work education. Given documented analysis and experience, this study intends to contribute to the development of social work curriculum, by analyzing the pattern, issues and challenges fronting the social work field education in the University of Benin, Nigeria.

Keywords: challenges, curriculum, field education, social work education

Procedia PDF Downloads 271

Authors: Kenneth Uzochukwu Ezugwu

Abstract:

The quest for adequate teacher education is a serious task for the educational system in Nigeria because teachers are the major translators of education programmes in the classroom. The production of well trained teachers will enhance quality of the products of the school system. It is in this respect that the national policy on education posited that no educational system can rise above the quality of teachers. It is in the light of the above that this paper discusses and brought to the fore certain issues as the re-introduction of teacher training colleges, competitive entry requirement into teacher education and continuous on-the-job training as areas of needed innovation.

Keywords: curriculum innovation, issues, perspectives, teacher education

Procedia PDF Downloads 578

Authors: Xiaohui Pan

Abstract:

As the most influential media for the dissemination of Chinese culture, films and television dramas have played cognitive orientation in guiding young audience to understand its cultural value. Taking a retrospective overview of the Chinese domestic film and television dramas in the last decade, it is tangible to notice that Westernization has become irresistible force in the presentation of Chinese youth culture, such as the rise of sensibility, publicity of subjectivity, and the resistance to mainstream discourse. However, the process of deconstruction and transition of these film and television works on Western youth culture brought about more comprehensive conflicts and integration rather than providing a panoramic interpretation to young Chinese. Issues of tradition and modernization, oriental and Western, and serious thinking and the spirit of entertainment overwhelmed those Chinese works. This study attempts to examine the mechanism of young Chinese’s resistance, compromise and re-construction in their marriages during the dynamic cultural intergration between traditional Chinese culture and Western culture. To investigate such a mechanism, this study analyzed four Chinese television dramas themed on family ethics to reveal the conflictions between two generations, mother-in-law and daughter-in-law, aiming to identify their strategies of their struggles. Incorporating the theory of Scott's weapons of the weak, this study examines the dynamic model of the struggles content analysis on their hidden language and the power. The finding shows that young Chinese identified their self-awakening during the resistance. The study also finds out that the external factors might have the functions of switching the power from the strong end to the weak end. The finding of this study can provide useful insights for researchers in this area and for those in the process of exploring cultural integration issues.

Keywords: intergration, integration, resistance, youth culture

Procedia PDF Downloads 397

Authors: Pooja Khanal, Huaming Zhang

Abstract:

Labeling of issues/bugs, also known as bug classification, plays a vital role in software engineering. Some known labels/classes of bugs are 'User Interface', 'Security', and 'API'. Most of the time, when a reporter reports a bug, they try to assign some predefined label to it. Those issues are reported for a project, and each project is a repository in GitHub/GitLab, which contains multiple issues. There are many software project repositories -ranging from individual projects to commercial projects. The labels assigned for different repositories may be dependent on various factors like human instinct, generalization of labels, label assignment policy followed by the reporter, etc. While the reporter of the issue may instinctively give that issue a label, another person reporting the same issue may label it differently. This way, it is not known mathematically if a label in one repository is similar or different to the label in another repository. Hence, the primary goal of this research is to find the semantic differences between bug labeling of different repositories via machine learning. Independent optimal classifiers for individual repositories are built first using the text features from the reported issues. The optimal classifiers may include a combination of multiple classifiers stacked together. Then, those classifiers are used to cross-test other repositories which leads the result to be deduced mathematically. The produce of this ongoing research includes a formalized open-source GitHub issues database that is used to deduce the similarity of the labels pertaining to the different repositories.

Keywords: bug classification, bug labels, GitHub issues, semantic differences

Procedia PDF Downloads 172

Authors: Hanaa Sameen Ameen Bajilan

Abstract:

Human rights should be protected and promoted without regard to race, ethnicity, religion, political philosophy, or sexual orientation, following our firm convictions. Thus, any infringement of these rights or disdain for; any use of violence against women undermines the principles and human values of equality and endangers the entire society, including its potential to live in peace and to make growth and development. This paper represents the condition of the new Iraqi women regarding issues such as the gender wage gap, education, health, and violence against women. The study aims to determine the impact of traditions and customs on the legal position of Iraqi women. First, it seeks to assess the effects of culture as a historical agency on the legal status of Iraqi women. Second, the influence of cultural developments in the later part of the twentieth century on Iraqi women's legal standing, and third, the importance of cultural variety as a progressive cultural component in women's legal position. Finally, the study highlights the representation of women in Iraq: Gender wage Gap, Women's liberation between culture and law, and the role of women within Iraqi society based on an Iraqi novel named (Orange Light) in Arabic: برتقالو ضو. in her book, the Iraqi writer Nadia Al-Abru succeeds in portraying the post-war society's devotion to the sexual, emotional and mental marginalization of women in terms of the value of attendance. Since the study of Iraqi women's literature in Arabic-English translation is a new avenue of research that contributes to all three areas, this investigation aims to establish critical lines of engagement between contemporary Iraqi women's literature in English translation and feminist translation conceptual frameworks, and this is accomplished by first focusing on why analyzing Iraqi women writers' novels in Arabic-English translation is a timeline of inquiry that contributes to existing and emerging knowledge fields concerning Iraqi women writers' contemporary critical contexts and scholarship on Arab women's literature in Arabic-English translation.

Keywords: women in İraq, equality, violence, gender wage gap, Nadia Al-Abru, (orange light), women's liberation, İraqi women's literature,

Procedia PDF Downloads 67

Authors: R. R. Govind

Abstract:

In the digital age, artificial intelligence (AI) is having a significant impact on the rapid changes that cities are experiencing. This study explores the profound impact of AI on urban morphology, especially with regard to promoting friendly design choices. It addresses a significant research gap by examining the real-world effects of integrating AI into urban design and management. The main objective is to outline a framework for integrating AI to transform urban settings. The study employs an urban design framework to effectively navigate complicated urban environments, emphasize the need for urban management, and provide efficient planning and design strategies. Taking Gangtok's informal settlements as a focal point, the study employs AI methodologies such as machine learning, predictive analytics, and generative AI to tackle issues of 'urban informality'. The insights garnered not only offer valuable perspectives but also unveil AI's transformative potential in addressing contemporary urban challenges.

Keywords: urban design, artificial intelligence, urban challenges, machine learning, urban informality

Procedia PDF Downloads 30

Authors: C. K. Kishore Kumar, B. P. Aruna

Abstract:

We have made an attempt to analyze the role of sports in the contemporary society. This paper critically analyses how developed as well as developing countries spend huge amount of money every year in conducting various sports and games, development of sports infrastructure, manufacturing of sports equipment and get into bidding to organize international events like Olympic, World Cup games like foot ball, soccer, tennis etc., Throughout the world, Sports and Commerce have joined together. Sports in today’s world has become a large profit making industry. An attempt is further made to understand that the players or sports persons are only a small part of this huge industry, more than the players, there are various other people, corporations, Nation as a whole who are making huge profits from the sports industry. This industrialization has indeed changed the whole scenario of sports. Top level sports are purely a business nowadays and so fans are sucked into believing they are part of their club. In reality they are merely cash cows to be milked by a greedy, grasping and corrupt business that cares nothing but making money. In no previous time period have we seen the type of growth in the commercialization of sports that we have seen in the last 3 decades. Athletes are leveled with prize money and/or appearances fees so much so, that injuries may be ignored, educational opportunities are put aside in the quest for success which is ultimately money. Industrialization and commercialization of sports has taken a key role in the economic development of the country. The purpose of this paper is to explore as to how sports once considered as a leisure time activity has become an activity for money and in turn has taken a lead role in the economic development of a country.

Keywords: contemporary society, economic development, industrialization of sports, commercialization of sports, leisure time activity

Procedia PDF Downloads 409

Authors: Suman

Abstract:

In the continuous interaction between the past and the present that historiography is, each time when history gets re/written, a new representation emerges. This new representation is a reflection of the earlier archives and their interpretations, fragmented remembrances of the past, as well as the reactions to the present. Memory, or lack thereof, and stereotyping generally play a major role in this representation. William Dalrymple’s Nine Lives: In Search of the Sacred in Modern India (2009) is one such written account that sets out to narrate the representations of religion and culture of India and contemporary reactions to it. Dalrymple’s nine saints belong to different castes, sects, religions, and regions. By dealing with their religions and expressions of those religions, and through the lived mysticism of these nine individuals, the book engages with some important issues like class, caste and gender in the contexts provided by historical as well as present India. The paper studies the development of religion and accompanied feeling of religiosity in modern as well as historical contexts through a study of these elements in the book. Since, the language used in creation of texts and the literary texts thus produced create a new reality that questions the stereotypes of the past, and in turn often end up creating new stereotypes or stereotypical representations at times, the paper seeks to actively engage with the text in order to identify and study such stereotypes, along with their changing representations. Through a detailed examination of the book, the paper seeks to unravel whether some socio-cultural stereotypes existed earlier, and whether there is development of new stereotypes from Dalrymple’s point of view as an outsider writing on issues that are deeply rooted in the cultural milieu of the country. For this analysis, the paper takes help from the psycho-literary theories of stereotyping and representation.

Keywords: stereotyping, representation, William Dalrymple, religion

Procedia PDF Downloads 286

Authors: Lisdey Espinoza Pedraza

Abstract:

In places from Latin America to Africa, a big number of authoritarian regimes have given way to democratic forces and increasingly responsive and open societies. Many countries have embarked upon a process of democratisation for the first time while many others have moved to restore their democratic roots. Mexico is one of these countries, and although the Mexican state is not democratic neither dictatorial in the strict sense the Anglo-Saxon and European tradition has defined these concepts, it is possible to find elements that combine both concepts. History helps us understand and study the past, interpret the present and predict the future. In the case of the Mexican political system, history has had a very specific effect in each of the areas that comprise the making of what it is now the contemporary Mexican system. Each of the different historical periods has left a legacy that has marked the way the political system has evolved. The historical periods that Mexico has undergone since its emergence as an independent state, have permeated until modern days and some of these legacies are the ones which will help us understand and interpret many of the structures of the current Mexican political system. The most notorious characteristic of contemporary Latin America is its dependency, underdevelopment and economic disparity once this region if compared with Europe and North America. There is a widespread persistence of economic dependence and social problems despite the creation of independent countries. The role of the state is to supervise the development of relations among actors. The political phenomenon is full of a constant process of transitions and the particular case of the formation of the Mexican state evidences this.

Keywords: Mexico, democratisation process, PRI, authoritarian regimes, political transitions, Latin America

Procedia PDF Downloads 275

Authors: Y. Karbhari, A. Benamraoui, A. Fahmi Sheikh Hassan

Abstract:

The study applies role theory to investigate the quality of the compliance review in Malaysia, which is perceived to have the most advanced Islamic banking governance framework in the Islamic world. Drawing from the questionnaire survey and semi-structured interviews, our study reveals the existence of a well-established structure for compliance reviews which is found to be regulatory driven and contingent upon the level of commercial activity of individual Islamic bank’s. However, the compliance review process was found to be ceremonial and inadequately undertaken by some SBs with greater prominence placed on its advisory role. In particular, the study provides evidence of a lack of understanding on accounting issues when undertaking the compliance review. Problems in communication between SBs, board of directors and management were also reported to exist. Our findings raise concern over the quality and thus the credibility of the religious compliance assurance communicated in Islamic Banks annual reports.

Keywords: Islamic banks, religious compliance, Sharia board assurance, role theory

Procedia PDF Downloads 164

Authors: Rinda Kurnia

Abstract:

Despite the differences and additional needs in the learning process, every individual has the right to receive educational services in order to enhance her/his abilities and potentials. This notion underlies the principle of inclusive education system, something many countries in the world are striving for since the UNESCO Salamanca Statement in 1994. This paper will consider different views that many theorists have published of the term inclusive, the issues, challenges, and dilemmas encountered during the practice, as well as some possible ways forward. It is being described, criticized and analyzed using the standpoint of a shadow teacher in an inclusive secondary school in Jakarta, Indonesia.

Keywords: inclusive education, inclusive education challenges, inclusive education dilemmas, inclusive education future plans, inclusive education issues

Procedia PDF Downloads 272

Authors: Mohd Bahroddin Badri, Ridzuan Masri

Abstract:

Despite the existence of large volume of waqf assets, it is argued that the potential of these assets not fully unleashed. There are many waqf assets especially in the form of land waqf that are idle and undeveloped mainly because of the insufficient fund and lack of investment expertise. This paper attempts to explore few cases on the innovation of waqf development in Malaysia and some countries that demonstrate synergistic collaboration between stakeholders, e.g., the government, nazir, Islamic religious councils, corporate entities and Islamic financial institutions for waqf development. This paper shows that cash waqf, corporate waqf, Build-Operate-Transfer (BOT) and Sukuk are found to be contemporary mechanisms within Islamic finance ecosystem that drive and rejuvenate the development of waqf to the next level. It further highlights few samples of waqf Sukuk that were successfully issued in selected countries. This paper also demonstrates that the benefit of waqf is beyond religious matters, which may also include education, healthcare, social care, infrastructure and corporate social responsibility (CSR) activities. This research is qualitative in nature, whereby the researcher employs descriptive method on the collected data. The researcher applies case study and library research method to collect and analyse data from journal articles, research papers, conference paper and annual reports. In a nutshell, the potential of contemporary models as demonstrated in this paper is very promising, in which the practical application of those instruments should be expanded for the rejuvenation of waqf asset.

Keywords: cash waqf, corporate waqf, Sukuk waqf, build-operate-transfer

Procedia PDF Downloads 147

Authors: Hala Hilaly, Nermin Morsy, Jala Morsy Ibrahim

Abstract:

Brand authenticity has a significant impact on brand trust and can help grow within the markets. Consumers have become more concerned with the 'authenticity' due to the doubt of credibility of the value of mass production. This is why people prefer authentic products, which making authenticity a cornerstone of contemporary marketing and a major factor for brand success. Therefore, it is important to embrace a culture that encourages and promotes authentic values. Hence, the purpose of the research is to investigate the impact of using local products as an authentic brand on promoting Egyptian tourist destination and explore the effect of Globalized authenticity on the local product in Egypt. Results confirmed that local products provide an excellent opportunity to worldwide advertising with positive impact on promoting Egypt as tourist destination. However, number of problems are facing local products in Egypt such as imported 'Made in China' products as well as other obstacles.

Keywords: authentic brand, contemporary marketing, destination marketing, local products

Procedia PDF Downloads 255

Authors: Chastiti Mediafira Wulolo

Abstract:

Our Eyes is a cooperation pact in the field of intelligence information exchanges initiated by the Indonesian Ministry of Defense, which has been signed by Indonesia, Philippines, Malaysia, Brunei Darussalam, Thailand, and Singapore. This cooperation mostly engages the military acts as a central role, but this pact still requires the involvement of various parties such as police and other linear institution. This paper will use a qualitative content analysis method by doing some deep analyzing the pattern of cooperation itself. As the implementation of translantic counter-terrorism cooperation, this research will address how the role of Our Eyes can be optimized as a form of government’s response towards the contemporary threat in the Dynamics of Strategic Environmental Security in the Asia Pacific Region. Optimizing the role of this cooperation will also acquire from the previous counter-terrorism cooperation in ASEAN region, so it expects that Our Eyes collaboration can be the most effective cooperation in overcoming terrorism issues in ASEAN, eventually in Asia Pacific.

Keywords: our eyes, Defense Ministry of Indonesia, ASEAN, counter-terrorism

Procedia PDF Downloads 160

Authors: Kiran Baldavoo, Mishelle Doorasamy

Abstract:

Universities have a role to play in the preservation of the environment, and the study attempted to evaluate the environmental management accounting (EMA) processes at UKZN. UKZN, a South African university, generates the same direct and indirect environmental impacts as the higher education sector worldwide. This is significant within the context of the South African environment which is constantly plagued by having to effectively manage the already scarce resources of water and energy, evident through the imposition of water and energy restrictions over the recent years. The study’s aim is to increase awareness of having a structured approach to environmental management in order to achieve the strategic environmental goals of the university. The research studied the experiences of key managers within UKZN, with the purpose of exploring the potential factors which influence the decision to adopt and apply EMA within the higher education sector. The study comprised two objectives, namely understanding the current state of accounting practices for managing major environmental costs and identifying factors influencing EMA adoption within the university. The study adopted a case study approach, comprising semi-structured interviews of key personnel involved in Management Accounting, Environmental Management, and Academic Schools within the university. Content analysis was performed on the transcribed interview data. A Theoretical Framework derived from literature was adopted to guide data collection and focus the study. Contingency and Institutional theory was the resultant basis of the derived framework. The findings of the first objective revealed that there was a distinct lack of EMA utilization within the university. There was no distinct policy on EMA, resulting in minimal environmental cost information being brought to the attention of senior management. The university embraced the principles of environmental sustainability; however, efforts to improve internal environmental accountability primarily from an accounting perspective was absent. The findings of the second objective revealed that five key barriers contributed to the lack of EMA utilization within the university. The barriers being attitudinal, informational, institutional, technological, and lack of incentives (financial). The results and findings of this study supported the use and application of EMA within the higher education sector. Participants concurred that EMA was underutilized and if implemented, would realize significant benefits for both the university and environment. Environmental management accounting is being widely acknowledged as a key management tool that can facilitate improved financial and environmental performance via the concept of enhanced environmental accountability. Historically research has been concentrated primarily on the manufacturing industry, due to it generating the greatest proportion of environmental impacts. Service industries are also an integral component of environmental management as they contribute significant environmental impacts, both direct and indirect. Educational institutions such as universities form part of the service sector and directly impact on the environment through the consumption of paper, energy, and water and solid waste generated, with the associated demands.

Keywords: environmental management accounting, environmental impacts, higher education, Southern Africa

Procedia PDF Downloads 97

Authors: Ichiro Mukai

Abstract:

The purpose of this study is to investigate whether firms applying International Financial Reporting Standards (IFRS), provide high-quality and comparable earnings information that is useful for decision making of information users relative to firms applying local Generally Accepted Accounting Principles (GAAP). Focus is placed on the earnings quality of listed firms in several developed countries: Australia, Canada, France, Germany, Japan, the United Kingdom (UK), and the United States (US). Except for Japan and the US, the adoption of IFRS is mandatory for listed firms in these countries. In Japan, the application of IFRS is allowed for specific listed firms. In the US, the foreign firms listed on the US securities market are permitted to apply IFRS but the listed domestic firms are prohibited from doing so. In this paper, the differences in earnings quality are compared between firms applying local GAAP and those applying IFRS in each country and industry category, and the reasons of differences in earnings quality are analyzed using various factors. The results show that, although the earnings quality of firms applying IFRS is higher than that of firms applying local GAAP, this varies with country and industry category. Thus, even if a single set of global accounting standards is used for all listed firms worldwide, it is difficult to establish comparability of financial information among global firms. These findings imply that various circumstances surrounding firms, industries, and countries etc. influence business operations and affect the differences in earnings quality.

Keywords: accruals, earnings quality, IFRS, information comparability

Procedia PDF Downloads 143

Authors: Anna Camille V. Flores

Abstract:

Comics in the Philippines has taken on many uses for the Filipino people. They have been sources of entertainment, education, and political and social commentaries. History has been witnessed to the rise and fall of Philippine comics but the 21^st century is seeing a revival of the medium and the industry. It is within this context that an inquiry about Filipino identity is situated. Employing the analytical framework of postcolonialism, particularly Homi K. Bhabha’s concepts of Hybridity and the Third Space, this study analyzes three contemporary Philippine comics, Trese, Filipino Heroes League, and Dead Balagtas. The study was able to draw three themes that represent how Filipinos inhabit hybrid worlds and hybridized identities. First, the third space emerged through the use of hybrid worlds in the comics. Second, (re)imagined communities are established through the use of intertextual signifiers. Third, (re)negotiated identities are expressed through visual and narrative devices such as the use of Philippine mythology, historical and contemporary contexts, and language. In conclusion, comics can be considered as Third Space where these identities have the agency and opportunity to be expressed and represented.

Keywords: comics, hybridity and third space, Philippine comics, postcolonialism

Procedia PDF Downloads 193

Authors: Stanimira Ntermentzieva

Abstract:

Gender studies in post-communist Eastern Europe emerged in the early 1990s after the collapse of the communist regime. It can be explained by a series of cultural and political factors. However, Bulgarian female composers’ contribution to Western art music has not been studied. This field shows us some aspects of the impact of globalization on gender issues. This paper outlines the female composers in the establishment of the modern Bulgarian state and society. It is dedicated to the Bulgarian award-winning female composers who studied in Western European and American universities in the 1990s. Many of them migrated to these regions as part of a great migration in which Bulgaria lost 2.3 to three million of its population and strived to modernize Bulgarian music. Nowadays, the Union of Bulgarian Composers has 262 members, but only 19 of them are women. The Grammy-awarded Penka Kouneva (b. 1967) is one of the few female composers in Hollywood. She composed and orchestrated film scores, music for video games and television. Anna-Maria Ravnopolska-Dean (b. 1960) is a Bulgarian/American harpist, arranger, composer, pedagogue and TV host. She wrote pieces for harp and chamber ensembles. Maria Panayotova (b. 1976) studied composition in the USA. Alexandra Fol (b. 1981) and Vania Angelova (b. 1954) work in Canada and are recipients of grants from the Canada Council for the Arts and the Bulgarian Ministry of Culture, among others. Afroditi Katmeridou, born in Bulgaria in 1956 by Greek parents, was the first woman who wrote electroacoustic music. One of the well-known contemporary composers is the British/Bulgarian Dobrinka Tabakova (b. 1980). She moved with her family to the United Kingdom when she was 11 and studied Composition at Guildhall School of Music and Drama in London. Her album String Paths was nominated for a Grammy award. Many female composers made a successful career in EU countries: Albena Petrovic-Vratchanska (Luxemburg), Yuliana Tochkova-Patrouilleau (France), Dariana Kumanova (Italy), Tveta Dimitrova (Austria), Ivajla Kirova (Germany), Alexandra Karastoyanova-Hermentin (Austria) and more.

Keywords: balgarian music, female composers, gender studies, western art music, migration

Procedia PDF Downloads 46

Authors: Nur Emma Mustaffa, Hii Ping Ping

Abstract:

Late payment is a common issue in the construction industry and the subcontractors are not spared from it. This study has been carried out with the objectives to identify the implications of late payment issues toward the subcontractors and the strategies adopted by them to overcome the late payment issues. In terms of the strategies which can be adopted in overcoming the late payment, the subcontractors may suspend or slow down the construction process, making periodic follow up with the client, demand the rights to interest on late payment or the issuance of a promissory note by the client. The focus of the study is primarily on Grade 4 to Grade 7 contractors in Johor Bahru, Malaysia who carried out subcontracting works and registered under Construction Industry Development Board (CIDB). Employing survey as the main research method for data collection, the analysis would therefore mainly be adopting Likert Scale Analysis, Ranking Analysis and Frequency Distribution Analysis. This research showed the main implication of late payment issues towards subcontractors is created financial hardship to them. Besides, the most effective strategy adopted by the subcontractors to overcome the late payment issues is follow-up with client using formal procedure. From the findings, most of the subcontractors had low level of experiences and frequency in the adoption of Construction Industry Payment and Adjudication Act (CIPAA) 2012 to solve the payment disputes in the construction industry. In a nutshell, it is hoped that these findings will become guidance to the subcontractors to overcome the late payment issues in their future projects.

Keywords: subcontractors, implications, strategies, CIPAA 2012, payment

Procedia PDF Downloads 139

Authors: Thusitha B. Abeysekara, M. A. Nihal Chandrathilake

Abstract:

The aim of this research is to examine the legal mechanism of resolving maritime disputes by arbitration, and it would be a reference point on the analysis of USA approaches. In doing so, the research aims to analyse the relevant legal principles in the context of current maritime arbitration practices in selected jurisdictions. The research also aims to analyse the advantages and applicability of arbitration in maritime dispute settlements over the litigation and further approaches the role of specialist maritime arbitration institutes in the USA and the position of international merchant organizations in maritime arbitration. Further, research values the legislative aspects of maritime arbitration. The study would evaluate the contemporary issues in maritime arbitration practices in the USA and further analyses the statistical information on maritime arbitration. Finally, the research made remarks to often parallel consequence in USA legal systems in maritime arbitration and despite the fundamental divergences of the applicable principles and practices of maritime arbitration. The research finally suggests the doctrine should reshape with equitable remedies and international maritime arbitration practices with its institutional impact rather than using as statutory rules related maritime arbitration.

Keywords: arbitration, international shipping, maritime dispute, New York convention

Procedia PDF Downloads 197