Search results for: earning per share (EPS)
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1381

Search results for: earning per share (EPS)

1201 The Economic Benefits of Higher Education to the Graduates in the Philippines

Authors: Christia C. Baltar

Abstract:

Everybody goes to primary education but not all proceed to secondary education because of poverty and it is evident in the Philippines. Moreover, the number goes down when they reach higher education. The researcher believes that higher education may improve the standard of living of the family looking at the economic benefits of it. Once one graduated from a particular degree, one may employ with higher wage than those who are non-degree holder. Every year the Philippines produce more than five hundred thousand graduates of higher education and it keeps on increasing every year. Thus, the competition in the employment is really high. It is then important to pursue higher education than settling to a high school graduate because a degree is what most of the employer is looking for. The Philippine government through the Department of Labor and Employment is offering job fairs to all cities as much as possible just to cater employment for those graduates away from urban areas like in Manila and even the privates sectors also proposing for job fairs. Researcher conducted a survey in her institution and she further used secondary information to strengthen the findings of her survey. Researcher used descriptive measures, chi-square test for independence, and the correlation coefficient to analyze the data in her survey. In the survey conducted results show that there was an increase on the income of the family of the graduates of higher education. The graduates believed that their standard of living improved because they were able to work in a better job. The data were analyzed and the results show that there was no significant relationship on sex, age and marital status of the graduates to their economic status but the degree program they enrolled in the tertiary education affects their economic status. The impact of earning higher education can be seen indirectly to the economic growth of the Philippines. Finally, researcher concludes that there is direct and indirect impact of the higher education to the economic status of the graduates.

Keywords: economic benefits, economic status, graduate, higher education

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1200 Accounting Quality and The Adoption of IFRS: Evidence from China

Authors: Khaldoon G. Albitar, Hassan Y. Kikhia, Jin P. Zhang

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Since 2007, all companies listed on both Shanghai Stock Exchange and Shenzhen Stock Exchange are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This study investigates the impact of adopting IFRS on accounting quality for a sample of listed on Chinese companies during the period 2003-2013 with sample of 10846 observations over a four-year period before and a five-year period after the adoption of IFRS. This study tests whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more value relevant during the IFRS period by using the Ohlson model and Jones model, as modified by Dechow. The empirical results show that accounting quality improved with lower earnings management and higher value relevant after the adoption of IFRS in China. The current study contributes to the literature on IFRS adoption and earning quality in two ways. First, As most of the existing studies on earnings quality and IFRS have been conducted on data from the U.S and European countries, this study fills a gap in the existing literature by studying the effect of adoption of IFRS on earnings quality in an emerging market. Second, the findings of our study have important implications for policymakers, auditors, multinational firms, and users of financial reports. As the rapid growth of China's economy gains global recognition, the Chinese stock market is capturing the attention of international investor.

Keywords: international financial reporting standards (ifrs), accounting quality, earnings management, value relevance, china

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1199 Decarbonising Urban Building Heating: A Case Study on the Benefits and Challenges of Fifth-Generation District Heating Networks

Authors: Mazarine Roquet, Pierre Dewallef

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The building sector, both residential and tertiary, accounts for a significant share of greenhouse gas emissions. In Belgium, partly due to poor insulation of the building stock, but certainly because of the massive use of fossil fuels for heating buildings, this share reaches almost 30%. To reduce carbon emissions from urban building heating, district heating networks emerge as a promising solution as they offer various assets such as improving the load factor, integrating combined heat and power systems, and enabling energy source diversification, including renewable sources and waste heat recovery. However, mainly for sake of simple operation, most existing district heating networks still operate at high or medium temperatures ranging between 120°C and 60°C (the socalled second and third-generations district heating networks). Although these district heating networks offer energy savings in comparison with individual boilers, such temperature levels generally require the use of fossil fuels (mainly natural gas) with combined heat and power. The fourth-generation district heating networks improve the transport and energy conversion efficiency by decreasing the operating temperature between 50°C and 30°C. Yet, to decarbonise the building heating one must increase the waste heat recovery and use mainly wind, solar or geothermal sources for the remaining heat supply. Fifth-generation networks operating between 35°C and 15°C offer the possibility to decrease even more the transport losses, to increase the share of waste heat recovery and to use electricity from renewable resources through the use of heat pumps to generate low temperature heat. The main objective of this contribution is to exhibit on a real-life test case the benefits of replacing an existing third-generation network by a fifth-generation one and to decarbonise the heat supply of the building stock. The second objective of the study is to highlight the difficulties resulting from the use of a fifth-generation, low-temperature, district heating network. To do so, a simulation model of the district heating network including its regulation is implemented in the modelling language Modelica. This model is applied to the test case of the heating network on the University of Liège's Sart Tilman campus, consisting of around sixty buildings. This model is validated with monitoring data and then adapted for low-temperature networks. A comparison of primary energy consumptions as well as CO2 emissions is done between the two cases to underline the benefits in term of energy independency and GHG emissions. To highlight the complexity of operating a lowtemperature network, the difficulty of adapting the mass flow rate to the heat demand is considered. This shows the difficult balance between the thermal comfort and the electrical consumption of the circulation pumps. Several control strategies are considered and compared to the global energy savings. The developed model can be used to assess the potential for energy and CO2 emissions savings retrofitting an existing network or when designing a new one.

Keywords: building simulation, fifth-generation district heating network, low-temperature district heating network, urban building heating

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1198 Assessing the Roles Languages Education Plays in Nation Building in Nigeria

Authors: Edith Lotachukwu Ochege

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Nations stay together when citizens share enough values and preferences and can communicate with each other. Homogeneity among people can be built with education, teaching a common language to facilitate communication, infrastructure for easier travel, but also by brute force such as prohibiting local cultures. This paper discusses the role of language education in nation building. It defines education, highlights the functions of language. Furthermore, it expresses socialization agents that aid culture which are all embodied in language, problems of nation building.

Keywords: nation building, language education, function of language, socialization

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1197 Review of Vehicle to Grid Applications in Recent Years

Authors: Afsane Amiri

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Electric Vehicle (EV) technology is expected to take a major share in the light-vehicle market in the coming decades. Charging of EVs will put an extra burden on the distribution grid and in some cases adjustments will need to be made. In this paper a review of different plug-in and vehicle to grid (V2G) capable vehicles are given along with their power electronics topologies. The economic implication of charging the vehicle or sending power back to the utility is described in brief.

Keywords: energy storage system, battery unit, cost, optimal sizing, plug-in electric vehicles (PEVs), smart grid

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1196 Knowledge Sharing Practices in the Healthcare Sector: Evidences from Primary Health Care Organizations in Indonesia

Authors: Galih Imaduddin

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Knowledge has been viewed as one of the most important resources in organizations, including those that operate in the healthcare sector. On that basis, Knowledge Management (KM) is crucial for healthcare organizations to improve their productivity and ensure effective utilization of their resources. Despite the growing interests to understand how KM might work for healthcare organizations, there is only a modest amount of empirical inquiries which have specifically focused on the tools and initiatives to share knowledge. Hence, the main purpose of this paper is to investigate the way healthcare organizations, particularly public sector ones, utilize knowledge sharing tools and initiatives for the benefit of patient-care. Employing a qualitative method, 13 (thirteen) Community Health Centers (CHCs) from a high-performing district health setting in Indonesia were observed. Data collection and analysis involved a repetition of document retrievals and interviews (n=41) with multidisciplinary health professionals who work in these CHCs. A single case study was cultivated reflecting on the means that were used to share knowledge, along with the factors that inhibited the exchange of knowledge among those health professionals. The study discovers that all of the thirteen CHCs exhibited and applied knowledge sharing means which included knowledge documents, virtual communication channels (i.e. emails and chatting applications), and social learning forums such as staff meetings, morning briefings, and communities of practices. However, the intensity of utilization was different among these CHCs, in which organizational culture, leadership, professional boundaries, and employees’ technological aptitude were presumed to be the factors that inhibit knowledge sharing processes. Making a distance with the KM literature of other sectors, this study denounces the primacy of technology-based tools, suggesting that socially-based initiatives could be more reliable for sharing knowledge. This suggestion is largely due to the nature of healthcare work which is still predominantly based on the tacit form of knowledge.

Keywords: knowledge management, knowledge sharing, knowledge sharing tools and initiatives, knowledge sharing inhibitors, primary health care organizations

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1195 Comparative Evaluation of Weaning Knowledge, Attitudes and Feeding Practices among Mothers in Benue and Zamfara States of Nigeria

Authors: Apityan Tume, Sefater Gbashi, Stephanie Dillon

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The present study was aimed at investigating the weaning knowledge, attitudes and practices among mothers with infants in Benue and Zamfara States, Nigeria. A questionnaire consisting of both open and close-ended questions was adopted for this study. Socio-demographic information was captured with this questionnaire. This is in addition to capturing data linked to respondents' knowledge and attitude to weaning and the weaning practice itself. 400 questionnaires were distributed, and 329 was filled and returned. Results obtained from the study revealed that the mother's location; mother's level of education, her occupation, her age; and her level of education would have an effect on her practice of and attitude to weaning. Essentially, mothers based in Zamfara who were full-time housewives, tailor or trader were more likely to start weaning at a later age than mothers who have the same occupation but based in Benue. Furthermore, the results revealed mothers who were uneducated and based in Zamfara were more likely to wean their babies later than the uneducated mothers, mothers educated to primary, secondary or tertiary level based in Benue. It was also evident that mothers who were low-income earners and based in Zamfara were more likely to start weaning later than the low, average or high-income earning mothers in Benue. Moreover, younger mothers in Zamfara age 20-25 years were more likely to start weaning later than mothers of other age groups. In overall, mothers had a good understanding of best practices with regards to weaning. Notwithstanding, mothers could be further encouraged and educated about the advantages of exclusive breastfeeding and complementary feeding practices as well as the benefits therein to enhance the healthy growth of the children.

Keywords: breastfeeding, complementary feeding, socio-demographic, weaning

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1194 Migration and Mobility of South African Teachers: A Case Study

Authors: Rian de Villiers

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Human mobility is one of the most significant development, foreign policy and domestic issues in the world today. Teacher loss due to migration is a global phenomenon that is impacting both developed and developing nations the world over. The purpose of this study was to find out how many newly qualified South African teachers were planning to teach in a foreign country; what were the prospective migrant teachers’ motives for migration; what destination countries were the most popular and why; and what were the prospective migrant teachers’ information needs before leaving South Africa. A group of final-year Bachelor of Education student teachers from a single university responded to a questionnaire on intra-and intercontinental migration. The responses were analysed quantitatively and/or qualitatively. The findings showed that 79% of the students indicated that they would be teaching in South Africa, 9% were planning to teach in another country, while 8% were undecided. More than a third of the students (38%) said that they would like to teach in another country in five years time. Just more than a quarter of the students (27%) preferred Australia as a destination, followed by the United Kingdom (16%), Korea (16%) and the USA (14%). The student teachers’ most important motive to teach in a foreign country was the opportunity to travel (27%), followed by earning a higher salary (26%) and professional development (23%). The student teachers indicated that their most important migration needs before leaving South Africa were information about health care, accommodation and banking assistance. Huge loss of teachers to host countries has a serious, negative impact upon the education system of most developing and/or source countries, including South Africa. Several steps and strategies to resolve teacher loss in South Africa are discussed.

Keywords: migration, academic mobility, teachers, teacher students, South Africa

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1193 Robson System Analysis in Kyiv Perinatal Centre

Authors: Victoria Bila, Iryna Ventskivska, Oleksandra Zahorodnia

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The goal of the study: To study the distribution of patients of the Kiyv Perinatal Center according to the Robson system and compare it with world data. Materials and methods: a comparison of the distribution of patients of Kiyv Perinatal center according to the Robson system for 2 periods - the first quarter of 2019 and 2020. For each group, 3 indicators were analyzed - the share of this group in the overall structure of patients of the Perinatal Center for the reporting period, the frequency of abdominal delivery in this group, as well as the contribution of this group to the total number of abdominal delivery. Obtained data were compared with those of the WHO in the guidelines for the implementation of the Robson system in 2017. Results and its discussion: The distribution of patients of the Perinatal Center into groups in the Robson classification is not much different from that recommended by the author. So, among all women, patients of group 1 dominate; this indicator does not change in dynamics. A slight increase in the share of group 2 (6.7% in 2019 and 9.3% - 2020) was due to an increase in the number of labor induction. At the same time, the number of patients of groups 1 and 2 in the Perinatal Center is greater than in the world population, which is determined by the hospitalization of primiparous women with reproductive losses in the past. The Perinatal Center is distinguished from the world population and the proportion of women of group 5 - it was 5.4%, in the world - 7.6%. The frequency of caesarean section in the Perinatal Center is within limits typical for most countries (20.5-20.8%). Moreover, the dominant groups in the structure of caesarean sections are group 5 (21-23.3%) and group 2 (21.9-22.9%), which are the reserve for reducing the number of abdominal delivery. In group 2, certain results have already been achieved in this matter - the frequency of cesarean section in 2019 here amounted to 67.8%, in the first quarter of 2020 - 51.6%. This happened due to a change in the leading method of induction of labor. Thus, the Robson system is a convenient and affordable tool for assessing the structure of caesarean sections. The analysis showed that, in general, the structure of caesarean sections in the Perinatal Center is close to world data, and the identified deviations have explanations related to the specialization of the Center.

Keywords: cesarian section, Robson system, Kyiv Perinatal Center, labor induction

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1192 Prospective Visitors' Perception towards Spice Tourism: With Reference to Spice Gardens in Kolonna Divisional Secretariat Division of Ratnapura District in Sri Lanka

Authors: Malkanthi S. H. P., Ishana A. S. F., Sivashankar P.

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This research was conducted to study prospective visitors’ expectation and future behavior regarding agro tourism destinations in spice gardens (spice tourism) in Kolonna. A field survey was conducted for the 40 randomly selected local and foreign visitors who have come to visit three famous tourism destinations in Kolonna namely “Maduwanwela Walawwa”, “Wawulpane Limestone cave” and “Panamure Eth gala” during three month of time period from February to April 2014. Descriptive and Chi square statistical tests were used to analyze the data. The results revealed that 98% of visitors were willing to visit the spice tourism destinations. Furthermore, visitors with urban residency, higher education level and employment opportunities revealed an association with having awareness on agro tourism. Moreover, visitors having higher age, higher level of education and higher amount of monthly income revealed an association with the willingness to visit spice tourism destinations. Nevertheless, out of eight demographic factors, three factors; gender, occupation and income had significant effect on willingness to purchase spice products from Kolonna. According to research findings it can be concluded that there are large number of perspective visitors for spice tourism and they are middle aged, educated and having significant monthly income and they are also very much interest to visit spice tourism destinations and buy spice products (high demand). Therefore, it is significantly beneficial to establish spice tourism destinations in spice gardens by successful spice cultivating farmers or owners as an extra income earning activity in Kolonna area.

Keywords: agro tourism, spice gardens, perception, prospective visitors, Sri Lanka

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1191 A Study on the Impact of Employment Status of the Elderly on Their Mental Well-Being in India

Authors: Santosh B. Phad, Priyanka V. Janbandhu, Dhananjay W. Bansod

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Population Ageing is a growing concern for the social scientists. There is a higher level of aged male participation compared to elderly females. Now, the critical question is whether participation in work improves the quality of life among the elderly and the impact of working status on the mental well-being of the elderly. While examining these research questions, the present paper focuses on the workforce participation of the elderly and the reasons behind it, additionally, determines the association between employment status and the mental well-being of the elderly. The present study has a base of two data sources. First one is Census of India data, 2001 and 2011, and another one is – the Study on Global Ageing and Adult Health (SAGE), a survey conducted in 2007. To capture the trend of workforce participation elderly Census data is significant and to obtain other information associated with this issue the SAGE data is studied. The research piece consists of univariate and bivariate analysis along with some statistical methods like principal component analysis (PCA) and regression modeling – to investigate the association between workforce participation of elderly and subjective well-being (SWB). The results show that the percentage of elderly participating in the labor market is gradually reducing, but the share of working elderly has increased within the group of overall workers. i.e., the ratio of aged workers to non-aged workers is rising. The findings from survey data specify that there is a considerable share of the elderly in the labor market; three-fourths of the employed elderly enrolled the workforce unwillingly. They are in need of some earnings mainly to afford the medical expenses on their health or the health of their spouse, also to support their family members who are economically inactive. Apart from need, duration of working is another vital aspect for the elderly, whereas more than 80 percent of the elderly are working for six hours or more, and most of them engaged in self-employment. However, more than one-third of the working elderly falls into a negative cluster of the subjective well-being (SWB) index, and it is consistent with the result of the discriminant analysis. Here, the SWB index calculated from the 12 items and the reliability score of these items is 0.89.

Keywords: ageing, workforce, census of India, SAGE

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1190 Future of the Supply Chain Management

Authors: Mehmet Şimşek

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In the rapidly changing market conditions, it is getting harder to survive without adapting new abilities. Technology and globalization have enabled foreign producers to enter into national markets, even local ones. For this reason there is now big competition among production companies for market share. Furthermore, competition has provided customer with broad range of options to choose from. To be able to survive in this environment, companies need to produce at low price and at high quality. The best way to succeed this is the efficient use of supply chain management that has started to get shaped by the needs of customers and the environment.

Keywords: cycle time, logistics, outsourcing, production, supply chain

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1189 Role of Consultancy in Engineering Education

Authors: V. Nalina, P. Jayarekha

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Consultancy by an engineering faculty member of an institution undertakes consulting assignments to provide professional or technical solutions to specific fields. Consulting is providing an opportunity for the engineering faculty to share their insights for the real world problems. It is a dynamic learning process with respect to students and faculty as it increases the teaching and research activities. In this paper, we discuss the need for consultancy in engineering education with faculty contribution towards consultancy and advantages of consultancy to institutions. Balance the workload of the faculty consulting with the responsibilities of academics defined by the universities.

Keywords: consultancy, academic consulting, engineering consultancy, faculty consulting

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1188 Participatory Action Research with Social Workers: The World Café Method to Share Critical Reflections and Possible Solutions on Working Practices in Migration Contexts

Authors: Ilaria Coppola, Davide Lacqua, Nadia Ranìa

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Over the past two decades, migration has gained central importance in the global landscape. Europe hosts the largest number of migrants, totaling 92.9 million people, approximately 37.4 million of whom are regular residents within the European Union's borders. Reception services and different modes of management have received increasing attention precisely because of the complexity of the phenomenon, which necessarily impacts the wider community. Indeed, opening a reception center in an area entails major challenges for that context, for the community that inhabits it, and for the people who use that service. Questioning the strategies needed to offer a functional reception service means listening to the different actors involved who daily face the difficulties involved in working in the field. Recognizing the importance of the professional figures who work closely with migrant people, each with their own specific experiences has led researchers to study and analyze the different types of reception centers and their management. This has led to the development of intervention models and best practices in various countries. However, research from this perspective is still limited, especially in Italy. From this theoretical framework, this study aims to bring out an innovative qualitative tool, such as the world café, the work experiences of 29 social workers working in shelters in the Italian context. Most of the participants were female and lived in the Northwest regions of Italy. Through this tool, the aim was to bring out and share reflections on the critical issues encountered in working in reception centers, with a view to identifying possible solutions for better management of services. The World café represents a tool used in participatory action research that promotes dialogue among participants through the sharing of reflections and ideas. In fact, from critical reflections, participants are invited to identify and share possible solutions to provide a more functional service with benefits to the entire community. Therefore, this research, through the innovative technique of the World café, aims to promote critical thinking processes that can help participants find solutions that can be introduced into their work contexts or proposed to decision-makers. Specifically, the findings shed light on several issues, including complex bureaucratic procedures, insufficient project planning, and inefficiencies in the services provided to migrants. These concerns collectively contribute to what participants perceive as a disorganized and uncoordinated system. In addition, the study explores potential solutions that promote more efficient networking practices, coordinated project management, and a more positive approach to cultural diversity. The main results obtained will be discussed with a focus on critical reflections and possible solutions identified.

Keywords: participatory action research, world café method, reception services, migration contexts, social workers, Italy

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1187 Using Computer Simulations to Prepare Teachers

Authors: Roberta Gentry

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The presentation will begin with a brief literature review of the use of computer simulation in teacher education programs. This information will be summarized. Additionally, based on the literature review, advantages and disadvantages of using computer simulation in higher education will be shared. Finally, a study in which computer simulations software was used with 50 initial licensure teacher candidates in both an introductory course and a behavior management course will be shared. Candidates reflected on their experiences with using computer simulation. The instructor of the course will also share lessons learned.

Keywords: simulations, teacher education, teacher preparation, educational research

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1186 Role of Imaging in Alzheimer's Disease Trials: Impact on Trial Planning, Patient Recruitment and Retention

Authors: Kohkan Shamsi

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Background: MRI and PET are now extensively utilized in Alzheimer's disease (AD) trials for patient eligibility, efficacy assessment, and safety evaluations but including imaging in AD trials impacts site selection process, patient recruitment, and patient retention. Methods: PET/MRI are performed at baseline and at multiple follow-up timepoints. This requires prospective site imaging qualification, evaluation of phantom data, training and continuous monitoring of machines for acquisition of standardized and consistent data. This also requires prospective patient/caregiver training as patients must go to multiple facilities for imaging examinations. We will share our experience form one of the largest AD programs. Lesson learned: Many neurological diseases have a similar presentation as AD or could confound the assessment of drug therapy. The inclusion of wrong patients has ethical and legal issues, and data could be excluded from the analysis. Centralized eligibility evaluation read process will be discussed. Amyloid related imaging abnormalities (ARIA) were observed in amyloid-β trials. FDA recommended regular monitoring of ARIA. Our experience in ARIA evaluations in large phase III study at > 350 sites will be presented. Efficacy evaluation: MRI is utilized to evaluate various volumes of the brain. FDG PET or amyloid PET agents has been used in AD trials. We will share our experience about site and central independent reads. Imaging logistic issues that need to be handled in the planning phase will also be discussed as it can impact patient compliance thereby increasing missing data and affecting study results. Conclusion: imaging must be prospectively planned to include standardizing imaging methodologies, site selection process and selecting assessment criteria. Training should be transparently conducted and documented. Prospective patient/caregiver awareness of imaging requirement is essential for patient compliance and reduction in missing imaging data.

Keywords: Alzheimer's disease, ARIA, MRI, PET, patient recruitment, retention

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1185 Entrepreneur Universal Education System: Future Evolution

Authors: Khaled Elbehiery, Hussam Elbehiery

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The success of education is dependent on evolution and adaptation, while the traditional system has worked before, one type of education evolved with the digital age is virtual education that has influenced efficiency in today’s learning environments. Virtual learning has indeed proved its efficiency to overcome the drawbacks of the physical environment such as time, facilities, location, etc., but despite what it had accomplished, the educational system over all is not adequate for being a productive system yet. Earning a degree is not anymore enough to obtain a career job; it is simply missing the skills and creativity. There are always two sides of a coin; a college degree or a specialized certificate, each has its own merits, but having both can put you on a successful IT career path. For many of job-seeking individuals across world to have a clear meaningful goal for work and education and positively contribute the community, a productive correlation and cooperation among employers, universities alongside with the individual technical skills is a must for generations to come. Fortunately, the proposed research “Entrepreneur Universal Education System” is an evolution to meet the needs of both employers and students, in addition to gaining vital and real-world experience in the chosen fields is easier than ever. The new vision is to empower the education to improve organizations’ needs which means improving the world as its primary goal, adopting universal skills of effective thinking, effective action, effective relationships, preparing the students through real-world accomplishment and encouraging them to better serve their organization and their communities faster and more efficiently.

Keywords: virtual education, academic degree, certificates, internship, amazon web services, Microsoft Azure, Google Cloud Platform, hybrid models

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1184 Revisiting the Link between Corporate Social Performance and Corporate Financial Performance Post 2008 Global Economic Crisis

Authors: Anand Choudhary

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Following the global economic crisis in 2008, businesses and more especially the big multinational conglomerates were increasingly viewed by the people world over as one of the major causes of the economic problems faced by millions globally, in terms of job loss and lifetime savings being wiped out as banks and pension funds went bankrupt and people stared at an insecure financial future. This caused a lot of resentment in the public against big businesses and fueled several protest movements by the people such as “Occupy Wall Street” in different parts of the world. This forced the big businesses to respond to the challenge by adopting more people-centric policies and initiatives for local communities in societies where they operate as part of their corporate social responsibility (CSR), in order to regain their social acceptance among the people whilst earning their ‘social license to operate’. The current paper studies many of such large MNCs across the United States of America, India and South Africa, which changed the way they did business earlier, following the global economic crisis in 2008, by incorporating capacity building initiatives for local communities as part of their CSR strategy and explores whether it has contributed to improving their financial performance. It is a conceptual research paper using secondary source data. The findings reveal that there is a positive correlation between the companies’ corporate social performance and corporate financial performance. In addition, the findings also bring to light that the MNCs examined as part of the current paper have improved their image in the eyes of their stakeholders following the change in their CSR strategy and initiatives.

Keywords: corporate social responsibility (CSR), Corporate Social Performance (CSP), Corporate Financial Performance (CFP), local communities

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1183 Effects of Carbon Dioxide on the Organoleptic Properties of Hazelnut

Authors: Reza Sadeghi

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Carbon dioxide treatment is one of the new methods for storage pest control. It can be used to replace chemical approaches for postharvest. Hazelnut has a considerable share in the annual exports of Iran. In the present study, hazelnut was studied after being exposed to different CO2 pressures (0.1-0.5bar) within 24 hours. Changes in organoleptic properties (colour, firmness, aroma, crispness, and overall acceptability) during fumigation were studied. The results showed that the sensory evaluation showed that carbon dioxide had no effect on the qualitative characteristics of hazelnut.

Keywords: carbon dioxide, hazelnut, qualitative characteristics, organoleptic

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1182 The Development of the First Inter-Agency Residential Rehabilitation Service for Gambling Disorder with Complex Clinical Needs

Authors: Dragos Dragomir-Stanciu, Leon Marsh

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Background As a response to the gaps identified in recent research in the provision of residential care to address co-occurring health needs, including mental health problems and complexities Gamble Aware has facilitated the possibility to provide a new service which would extend the NGTS provision of residential rehabilitation for gambling disorder with complex and co-morbid presentation. Gordon Moody, together with Adferiad have been successful in securing the tender for this service and this presentation aims to introduce FOLD, the resulting model of treatment developed for the delivery of the service. Setting As a partnership, we have come together to coproduce a model which allows us to share our clinical and industry knowledge and build on our reputations as trusted treatment providers. The presentation will outline our expertise share in development of a unified approach to recovery-oriented models of care, clinical governance, risk assessment and management and aftercare and continuous recovery. We will also introduce our innovative specialist referral portal which will offer referring partners the ability to include the service user in planning their own recovery journey. Outcomes Our collaboration has resulted in the development of the FOLD model which includes three agile and flexible treatment packages aimed at offering the most enhanced and comprehensive treatment in UK, to date, for those most affected by gambling harm. The paper will offer insight into each treatment package and all recovery model stages involved, as well as into the partnership work with NGST providers, local mental health and social care providers and lived experience organisation that will enable us to offer support to more 100 people a year who would otherwise get “lost in the system”. Conclusion FOLD offers a great opportunity to develop, implement and evaluate a new, much needed, whole-person and whole-system approach to counter gambling related harms.

Keywords: gambling treatment, partnership working, integrated care pathways, NGTS, complex needs

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1181 Measures of Corporate Governance Efficiency on the Quality Level of Value Relevance Using IFRS and Corporate Governance Acts: Evidence from African Stock Exchanges

Authors: Tchapo Tchaga Sophia, Cai Chun

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This study measures the efficiency level of corporate governance to improve the quality level of value relevance in the resolution of market value efficiency increase issues, transparency problems, risk frauds, agency problems, investors' confidence, and decision-making issues using IFRS and Corporate Governance Acts (CGA). The final sample of this study contains 3660 firms from ten countries' stock markets from 2010 to 2020. Based on the efficiency market theory and the positive accounting theory, this paper uses multiple econometrical methods (DID method, multivariate and univariate regression methods) and models (Ohlson model and compliance index model) regression to see the incidence results of corporate governance mechanisms on the value relevance level under the influence of IFRS and corporate governance regulations act framework in Africa's stock exchanges for non-financial firms. The results on value relevance show that the corporate governance system, strengthened by the adoption of IFRS and enforcement of new corporate governance regulations, produces better financial statement information when its compliance level is high. And that is both value-relevant and comparable to results in more developed markets. Similar positive and significant results were obtained when predicting future book value per share and earnings per share through the determination of stock price and stock return. The findings of this study have important implications for regulators, academics, investors, and other users regarding the effects of IFRS and the Corporate Governance Act (CGA) on the relationship between corporate governance and accounting information relevance in the African stock market. The contributions of this paper are also based on the uniqueness of the data used in this study. The unique data is from Africa, and not all existing findings provide evidence for Africa and of the DID method used to examine the relationship between corporate governance and value relevance on African stock exchanges.

Keywords: corporate governance value, market efficiency value, value relevance, African stock market, stock return-stock price

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1180 Security Architecture for Cloud Networking: A Survey

Authors: Vishnu Pratap Singh Kirar

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In the cloud computing hierarchy IaaS is the lowest layer, all other layers are built over it. Thus it is the most important layer of cloud and requisite more importance. Along with advantages IaaS faces some serious security related issue. Mainly Security focuses on Integrity, confidentiality and availability. Cloud computing facilitate to share the resources inside as well as outside of the cloud. On the other hand, cloud still not in the state to provide surety to 100% data security. Cloud provider must ensure that end user/client get a Quality of Service. In this report we describe possible aspects of cloud related security.

Keywords: cloud computing, cloud networking, IaaS, PaaS, SaaS, cloud security

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1179 Interdisciplinary Urban Design: Toward Egyptian Manifesto

Authors: Hisham M. G. Abusaada

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This article focuses on the field the art of the city, at the beginning of the third millennium, in the 21st century. It seems that a few Egyptian architects suffer from the lack of the ability to create and share knowledge in their field of proficiency. The assumption is that this weakness is the main reason that led to the invalidity of the local theorizing process. The presupposition is that the absence of respecting the conceptualization of enlightenment during the two phases of preparing and teaching the educational programs makes the students urban design projects not well designed. This paper submits an Egyptian Manifesto, to formulate some guidelines for the development of the work of some researchers, scholars and specialist's method.

Keywords: Egyptian manifesto, pedagogy, knowledge, urban design

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1178 Comparison between Approaches Used in Two Walk About Projects

Authors: Derek O Reilly, Piotr Milczarski, Shane Dowdall, Artur Hłobaż, Krzysztof Podlaski, Hiram Bollaert

Abstract:

Learning through creation of contextual games is a very promising way/tool for interdisciplinary and international group projects. During 2013 and 2014 we took part and organized two intensive students projects in different conditions. The projects enrolled 68 students and 12 mentors from 5 countries. In the paper we want to share our experience how to strengthen the chances to succeed in short (12-15 days long) student projects. In our case almost all teams prepared working prototype and the results were highly appreciated by external experts.

Keywords: contextual games, mobile games, GGULIVRR, walkabout, Erasmus intensive programme

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1177 Menstruating Bodies and Social Control – Insights From Dignity Without Danger: Collaboratively Analysing Menstrual Stigma and Taboos in Nepal

Authors: Sara Parker, Kay Standing

Abstract:

This paper will share insights into how menstruators bodies in Nepal are viewed and controlled in Nepal due to the deeply held stigmas and taboos that exist that frame menstrual blood as impure and polluting. It draws on a British Academy Global Challenges Research (BA/GCRF) funded project, ‘Dignity Without Danger,’ that ran from December 2019 to 2022. In Nepal, beliefs and myths around menstrual related practices prevail and vary in accordance to time, generation, caste and class. Physical seclusion and/or restrictions include the consumption of certain foods, the ability to touch certain people and objects, and restricted access to water sources. These restrictions not only put women at risk of poor health outcomes, but they also promote discrimination and challenge fundamental human rights. Despite the pandemic, a wealth of field research and creative outputs have been generated to help break the silence that surrounds menstruation and also highlights the complexity of addressing the harms associated with the exclusion from sacred and profane spaces that menstruators face. Working with locally recruited female research assistants, NGOS and brining together academics from the UK and Nepal, we explore the intersecting factors that impact on menstrual experiences and how they vary throughout Nepal. WE concur with Tamang that there is no such thing as a ‘Nepali Woman’, and there is no one narrative that captures the experiences of menstruators in Nepal. These deeply held beliefs and practices mean that menstruators are denied their right to a dignified menstruation. By being excluded from public and private spaces, such as temples and religious sites, as well as from kitchens and your own bedroom in your own home, these beliefs impact on individuals in complex and interesting ways. Existing research in Nepal by academics and activists demonstrates current programmes and initiatives do not fully address the misconceptions that underpin the exclusionary practices impacting on sexual and reproductive health, a sense of well being and highlight more work is needed in this area. Research has been conducted in all 7 provinces and through exploring and connecting disparate stories, artefacts and narratives, we will deepen understanding of the complexity of menstrual practices enabling local stakeholders to challenge exclusionary practices. By using creative methods to engage with stakeholders and share our research findings as well as highlighting the wealth of activism in Nepal. We highlight the importance of working with local communities, leaders and cutting across disciplines and agencies to promote menstrual justice and dignity. Our research findings and creative outputs that we share on social media channels such as Dignity Without Danger Facebook, Instagram and you tube stress the value of employing a collaborative action research approach to generate material which helps local people take control of their own narrative and change social relations that lead to harmful practices.

Keywords: menstruation, Nepal, stigma, social norms

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1176 Business Program Curriculum with Industry-Recognized Certifications: An Empirical Study of Exam Results and Program Curriculum

Authors: Thomas J. Bell III

Abstract:

Pursuing a business degree is fraught with perplexing questions regarding the rising tuition cost and the immediate value of earning a degree. Any decision to pursue an undergraduate business degree is perceived to have value if it facilitates post-graduate job placement. Business programs have decreased value in the absence of innovation in business programs that close the skills gap between recent graduates and employment opportunities. Industry-based certifications are seemingly becoming a requirement differentiator among job applicants. Texas Wesleyan University offers a Computer Information System (CIS) program with an innovative curriculum that integrates industry-recognized certification training into its traditional curriculum with core subjects and electives. This paper explores a culture of innovation in the CIS business program curriculum that creates sustainable stakeholder value for students, employers, the community, and the university. A quantitative research methodology surveying over one-hundred students in the CIS program will be used to examine factors influencing the success or failure of students taking certification exams. Researchers will analyze control variables to identify specific correlations between practice exams, teaching pedagogy, study time, age, work experience, etc. This study compared various exam preparation techniques to corresponding exam results across several industry certification exams. The findings will aid in understanding control variables with correlations that positively and negatively impact exam results. Such discovery may provide useful insight into pedagogical impact indicators that positively contribute to certification exam success and curriculum enhancement.

Keywords: taking certification exams, exam training, testing skills, exam study aids, certification exam curriculum

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1175 From Private Bodies to a Shareable Body Politic. A Theological Solution to a Foundational Political Problem.

Authors: Patrick Downey

Abstract:

The political problem besetting all nations, tribes, and families, as illuminated by Plato in the fifth book of his Republic, is the problem of our own private body with its own particular pleasures and pains. This problem we might label the “irrational love of one’s own.” The reasonable philosopher loves reality just because it is, but we love things only if we can convince ourselves that they are “ours” or an imaginative extension of “ours.” The resulting problem, that can only be medicated, but not cured, is that the “body private,” whether our own, our family, tribe, or nation, always lies underneath any level of “body politic” and threatens the bloodshed and disintegration of civil war. This is also the political problem the Bible deals with throughout, beginning with Adam and Eve’s fall from rationally shareable bodies (“the two were one flesh”) into unshareable bodies whose now shameful “privacy” must be hid behind a bloody rather than bloodless veil. The blood is the sign of always threatening civil war, whether murder between brothers, feuds within tribes, or later, war between nations. The scarlet thread of blood tying the entire Bible together, Old and New Testament, reminds us that however far our loves are pushed out beyond our private body to family, tribe or nation, they remain irrational because unshareable. Only by loving the creator God who first loved us, can we rationally love anything of our own, but it must be loved as gift rather than as a possession. Such a love renders all bodies and nations truly shareable, and achieving this shareability is the paradoxical plot of the Bible, wherein the Word becomes flesh in a particular body amidst a particular people and nation. Yet even with His own nation and His own Son, this Lord is not “partial” and demands justice towards widows, orphans, and sojourners, because the irrational love of only our own can become rational solely through the resurrection of this particular body, king of this particular nation and these particular people. His body, along with all other bodies, can thus now retain their particular wounds and history, while yet remaining shareable. Likewise, all nations will share in the nation of Israel, in the same way all distinct languages will share an understanding through the inner rational word that we see illustrated in Pentecost. Without the resurrection, however, this shareability of bodies and nations remains merely a useful fiction, as Plato saw, and the equally fictitious “rationality” of some sort of deductive universalism will not go away. Reading Scripture in terms of Plato’s “irrational love of one’s own” therefore raises questions for both a Protestant and Catholic understanding of nations, questions that neither can answer adequately without this philosophical and exegetical attention.

Keywords: body private, nations, shareability, body politic

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1174 Contribution of Elderly Widows Orphans Family Support in reducing vulnerability among children affected by HIV in Kapchorwa District

Authors: Vicent Lwanga

Abstract:

Background: Elderly Widows Orphans Family Support, a Community Based Organization operating in Kapchorwa with the main focus of reducing economic and social vulnerability among children affected by HIV/AIDS. The survey on reducing vulnerability targeted HIV/AIDS affected households, which included 111 adults and 185 children. The broad objective of the study was to determine how the needs of the children affected by HIV/AIDS could be appropriately met by specifically examining the situation of children affected by HIV/AIDS and establishing their needs. Methodology: The survey applied a structured questionnaire. Parents whose consent for the interview of the children had been obtained then communicated to the selected child/children. If the child consented, an arrangement for the interview was made as regards the time and place of the interview. Lessons: Adult respondents included 22.2% males and 77.8% females. Child respondents were males, 49.5%, and females 50.5%. The majority of the households are from lower economic strata. 74.1% and 63.0% of males and females, respectively, indicated that their illness had affected their income-earning activities; some of the adults have lost their jobs due to AIDS. A fair number of the children are engaged in economic activity: some of those still in school worked after school for wages and looked after their siblings. The income earned was spent mostly on household needs and school fees — one-fifth of children linked parents` inability to do more of what they desired to their ill-health. Elderly Widows Orphans Family Support secured sponsors to educate 22 girls and 16 boys in the community. Income-generating projects like piggery and skill training are given to orphans. The specific vulnerability of HIV/AIDS orphan's needs is responded to now more than ever. Community organisations interventions such as financial support to orphans introduced to moderate the impact of the disease on orphans and families.

Keywords: aids, children, needs, vulnerability

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1173 The Combined Effect of the Magnetic Field and Ammonium Chlorides on Deposits Zn-Ni Obtained in Different Conditions

Authors: N.Benachour, S. Chouchane, J. P. Chopart

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The zinc-nickel deposition on stainless steel substrate was obtained in a chloride bath composed of ZnCl2 (1.8M), NiCl2.6H2O (1.1M), boric acid H3BO3 (1M) and NH4Cl (4M). One configuration was studied the amplitude or field B (0.5 et1T) is parallel to the surface of the working electrodes .the other share the study of various layer was carried out by XRD. The study of the effect of ammonium chloride in combination with the magnetohydrodynamic effect gave several deposits supposedly good physical properties.

Keywords: ammonium chloride, magnetic field, nickel-zinc alloys, co-deposition

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1172 Design of a Fuzzy Expert System for the Impact of Diabetes Mellitus on Cardiac and Renal Impediments

Authors: E. Rama Devi Jothilingam

Abstract:

Diabetes mellitus is now one of the most common non communicable diseases globally. India leads the world with largest number of diabetic subjects earning the title "diabetes capital of the world". In order to reduce the mortality rate, a fuzzy expert system is designed to predict the severity of cardiac and renal problems of diabetic patients using fuzzy logic. Since uncertainty is inherent in medicine, fuzzy logic is used in this research work to remove the inherent fuzziness of linguistic concepts and uncertain status in diabetes mellitus which is the prime cause for the cardiac arrest and renal failure. In this work, the controllable risk factors "blood sugar, insulin, ketones, lipids, obesity, blood pressure and protein/creatinine ratio" are considered as input parameters and the "the stages of cardiac" (SOC)" and the stages of renal" (SORD) are considered as the output parameters. The triangular membership functions are used to model the input and output parameters. The rule base is constructed for the proposed expert system based on the knowledge from the medical experts. Mamdani inference engine is used to infer the information based on the rule base to take major decision in diagnosis. Mean of maximum is used to get a non fuzzy control action that best represent possibility distribution of an inferred fuzzy control action. The proposed system also classifies the patients with high risk and low risk using fuzzy c means clustering techniques so that the patients with high risk are treated immediately. The system is validated with Matlab and is used as a tracking system with accuracy and robustness.

Keywords: Diabetes mellitus, fuzzy expert system, Mamdani, MATLAB

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