Search results for: fair value accounting

Authors: Aisha Adam

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This study critically examines the transformative impact of automated decision-making (ADM) and artificial intelligence (AI) systems on South African labour law. As AI technologies increasingly infiltrate workplaces, existing liability frameworks face challenges in addressing the unique complexities presented by these innovations. This article explores the necessity of redefining liability to accommodate the nuanced landscape of ADM and AI within South African labour law. It emphasises the importance of ensuring responsible deployment and safeguarding the rights of workers amid evolving technological dynamics. This research investigates the central concern of fairness, bias, and discrimination in ADM and AI decision-making. Focusing on algorithmic bias and discriminatory outcomes, the paper advocates for the integration of mechanisms within the South African legal framework, particularly under the Promotion of Equality and Prevention of Unfair Discrimination Act (PEPUDA) and the Employment Equity Act (EEA). The study scrutinises the shifting dynamics of the employment relationship, calling for clear guidelines on the responsibilities and liabilities of employers, employees, and technology providers. Furthermore, the article analyses legal and policy responses to ADM and AI within South African labour law, exploring potential amendments to legislation, guidelines, and codes of practice. It assesses the role of regulatory bodies, specifically the Commission for Conciliation, Mediation, and Arbitration (CCMA), in overseeing and enforcing responsible practices in the workplace. Lastly, the research evaluates the impact of ADM and AI on human and social rights in the South African context. Emphasising the protection of constitutional rights, including fair labour practices, privacy, and equality, the study proposes remedies and safeguards. It advocates for a multidisciplinary approach involving legal, technological, and ethical considerations to redefine liability in South African labour law effectively. The article contends that a shift from accountability to responsibility is crucial for promoting fairness, antidiscrimination, and the protection of human and social rights in the age of automated decision-making. It calls for collaborative efforts among stakeholders to shape responsible practices and redefine liability in this evolving technological landscape.

Keywords: automated decision-making, artificial intelligence, labour law, vicarious liability

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Authors: Jamila Garba Audu, Shehu Usman Hassan

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The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firms structures. Published accounting information in financial statements is required to provide various users - shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies – with timely and reliable information useful for making prudent, effective and efficient decisions. The relationship between corporate governance and performance to financial reporting quality is imperative; this is because despite rapid researches in this area the findings obtained from these studies are constantly inconclusive. Data for the study were extracted from the firms’ annual reports and accounts. After running the OLS regression, a robustness test was conducted for the validity of statistical inferences; the data was empirically tested. A multiple regression was employed to test the model as a technique for data analysis. The results from the analysis revealed a negative association between all the regressors and financial reporting quality except the performance of listed manufacturing firms in Nigeria. This indicates that corporate governance plays a significant role in mitigating earnings management and improving financial reporting quality while performance does not. The study recommended among others that the composition of audit committee should be made in accordance with the provision for code of corporate governance which is not more than six (6) members with at least one (1) financial expert.

Keywords: corporate governance, financial reporting quality, manufacturing firms, Nigeria, performance

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Authors: Mehtab Alam, Mudiarasan Kuppusamy, Puvaneswaran Kunaserkaran

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The purpose of this paper is to bridge the gap and complete the relationship between tourism destinations and image branding as a choice of edifice foreign policy. Such options became a crucial component for individuals interested in leisure and travel activities. The destination management factors have been evaluated and analyzed using the primary and secondary data in a mixed-methods approach (quantitative sample of 384 and qualitative 8 semi-structured interviews at saturated point). The study chose the Environmental Management Accounting (EMA) and Image Restoration (IR) theories, along with a schematic diagram and an analytical framework supported by NVivo software 12, for two locations in Abbottabad, KPK, Pakistan: Shimla Hill and Thandiani. This incorporates the use of PLS-SEM model for assessing validity of data while SPSS for data screening of descriptive statistics. The results show that destination management's promotion of tourism has significantly improved Pakistan's state image. The use of institutional setup, environmental drivers, immigration, security, and hospitality as well as recreational initiatives on destination management is encouraged. The practical ramifications direct the heads of tourism projects, diplomats, directors, and policymakers to complete destination projects before inviting people to Pakistan. The paper provides the extent of knowledge for academic tourism circles to use tourism destinations as brand ambassadors.

Keywords: tourism, management, state image, foreign policy, image branding

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Authors: Amneh Alkurdi, Yasean Tahat, Hamzeh Almuali

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Purpose: The primary objective of the present paper is to examine the impact of CG attributes, including the board size, independency, separation and managerial ownership) on firm dividend payouts policy; using a sample of 72 Jordanian listed companies for the period of 2007-2013. Methodology: The study does manually review the sample firm’s annual reports for data collection and use OLS regression to carry out this investigation. Findings: The findings indicate that CG attributes have a strong impact on dividend payouts policy. In particular, board size, independency and separation have had significant associations with dividends payouts indicating that such variables matter when determining on dividends which may mitigate the conflicts between stakeholders’ and managers’ interests. The results also indicate that managerial ownership has had no significant impact on the dividends policy suggesting that managers do not use the strength of their position to influence the dividends policy. Finally, the results show that firm size and profitability have had statistically positive associations with dividend payouts, while this was not the case for firm leverage and growth where significant and positive relationships were documented. Originality/implication: The current paper extends the extant literature in this field by investigating the impact of the board composition on dividends and provides some insights for policy makers in emerging markets.

Keywords: corporate governance, dividends payouts policy, jordan, accounting

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Authors: E. Lacasa, J. L. Santolaya, I. Millán

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The progress toward sustainability implies maintaining and preferably improving both, human and ecosystem well-being, according to a triple bottom line that includes the environmental, economic and social dimensions. The life cycle assessment (LCA) is a method applicable to all production sectors that aims to quantify the environmental pressures and the benefits related to goods and services, as well as the trade-offs and the scope for improving areas of the production process. While using LCA to measure the environmental dimension of sustainability is widespread, similar approaches for the economic and the social dimensions still have limited application worldwide and there is a need for consistent and robust methods and indicators. This paper focuses on the milk production process and presents the analysis of the flows exchanged by an industrial installation through accounting all the energy and material inputs and the associated emissions and waste outputs at this stage of its life cycle. The functional unit is one litre of milk produced. Different metrics and indicators are used to assess the three dimensions of sustainability. Metrics considered useful to assess the production activities are the total water and energy consumptions and the milk production volume of each cow. The global warming, the value added and the working hours are indicators used to measure each sustainability dimension. The study is performed with two types of feeding of the cows, which includes a change in percentages of components as well. Nutritional composition of the milk obtained is almost kept. It is observed that environmental and social improvements involve high economic costs.

Keywords: milk production, sustainability, indicators, life cycle assessment

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Authors: Busayo Fashoto, Abdulhakeem Shaibu, Justice Agbadu, Samuel Aiyeoribe

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Data has gone from just rows and columns to being an infrastructure itself. The traditional medium of data infrastructure has been managed by individuals in different industries and saved on personal work tools; one of such is the laptop. This hinders data sharing and Sustainable Development Goal (SDG) 9 for infrastructure sustainability across all countries and regions. However, there has been a constant demand for data across different agencies and ministries by investors and decision-makers. The rapid development and adoption of open-source technologies that promote the collection and processing of data in new ways and in ever-increasing volumes are creating new data infrastructure in sectors such as lands and health, among others. This paper examines the process of developing data infrastructure and, by extension, a data portal to provide baseline data for sustainable development and decision making in Nigeria. This paper employs the FAIR principle (Findable, Accessible, Interoperable, and Reusable) of data management using open-source technology tools to develop data portals for public use. eHealth Africa, an organization that uses technology to drive public health interventions in Nigeria, developed a data portal which is a typical data infrastructure that serves as a repository for various datasets on administrative boundaries, points of interest, settlements, social infrastructure, amenities, and others. This portal makes it possible for users to have access to datasets of interest at any point in time at no cost. A skeletal infrastructure of this data portal encompasses the use of open-source technology such as Postgres database, GeoServer, GeoNetwork, and CKan. These tools made the infrastructure sustainable, thus promoting the achievement of SDG 9 (Industries, Innovation, and Infrastructure). As of 6th August 2021, a wider cross-section of 8192 users had been created, 2262 datasets had been downloaded, and 817 maps had been created from the platform. This paper shows the use of rapid development and adoption of technologies that facilitates data collection, processing, and publishing in new ways and in ever-increasing volumes. In addition, the paper is explicit on new data infrastructure in sectors such as health, social amenities, and agriculture. Furthermore, this paper reveals the importance of cross-sectional data infrastructures for planning and decision making, which in turn can form a central data repository for sustainable development across developing countries.

Keywords: data portal, data infrastructure, open source, sustainability

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Authors: Gregory Kelly, Gary Chai, Sittampalam Manoharan, Deborah Delaney

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A Structural Number (SN) can be calculated for a road pavement from the properties and thicknesses of the surface, base course, sub-base, and subgrade. Historically, the cost of collecting structural data has been very high. Data were initially collected using Benkelman Beams and now by Falling Weight Deflectometer (FWD). The structural strength of pavements weakens over time due to environmental and traffic loading factors, but due to a lack of data, no structural deterioration curve for pavements has been implemented in a Pavement Management System (PMS). International Roughness Index (IRI) is a measure of the road longitudinal profile and has been used as a proxy for a pavement’s structural integrity. This paper offers two conceptual methods to develop Pavement Structural Deterioration Curves (PSDC). Firstly, structural data are grouped in sets by design Equivalent Standard Axles (ESA). An ‘Initial’ SN (ISN), Intermediate SN’s (SNI) and a Terminal SN (TSN), are used to develop the curves. Using FWD data, the ISN is the SN after the pavement is rehabilitated (Financial Accounting ‘Modern Equivalent’). Intermediate SNIs, are SNs other than the ISN and TSN. The TSN was defined as the SN of the pavement when it was approved for pavement rehabilitation. The second method is to use Traffic Speed Deflectometer data (TSD). The road network already divided into road blocks, is grouped by traffic loading. For each traffic loading group, road blocks that have had a recent pavement rehabilitation, are used to calculate the ISN and those planned for pavement rehabilitation to calculate the TSN. The remaining SNs are used to complete the age-based or if available, historical traffic loading-based SNI’s.

Keywords: conceptual, pavement structural number, pavement structural deterioration curve, pavement management system

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Authors: Mai Kaneda, Sarah Feeney

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This study examined the association between adult attachment security and career decision-making self-efficacy (CDMSE) among college students in the United States. Previous studies show that attachment security is associated with levels of CDMSE among college students. Given that a majority of studies examining career development variables have used parental attachment measures, this study adds to understanding of this phenomenon by utilizing a broader measure of attachment. The participants included 269 college students (76% female) between the ages of 19-29. An anonymous survey was distributed online via social media as well as in hard copy format in classrooms. Multiple regression analyses were conducted to determine the relationship between anxious and avoidant attachment and CDMSE. Results revealed anxious attachment was a significant predictor of CDMSE (B = -.13, p = .01), such that greater anxiety in attachment was associated with lower levels of CDMSE. When accounting for anxious attachment, avoidant attachment was no longer significant as a predictor of CDMSE (B = -.12, p = .10). The variance in college CDMSE explained by the model was 7%, F(2,267) = 9.51, p < .001. Results for anxious attachment are consistent with existing literature that finds insecure attachment to be related to lower levels of CDMSE, however the non-significant results for avoidant attachment as a predictor of CDMSE suggest not all types of attachment insecurity are equally related to CDMSE. Future research is needed to explore the nature of the relationship between different dimensions of attachment insecurity and CDMSE.

Keywords: attachment, career decision-making, college students, self-efficacy

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Authors: Ranjith Kumar Kankala, Wei-Zhi Lin, Chia-Hung Lee

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Antibiotic resistance in bacteria has become an emergency situation clinically. To improve the efficacy of antibiotics in resistant strains, advancement of nanoparticles is inevitable than ever. Herewith, we demonstrate a design by immobilizing tetracycline (TET) in copper substituted mesoporous silica nanoparticles (Cu-MSNs) through a pH-sensitive coordination link, enabling its release in the acidic environment. Subsequently, MSNs are coated with silver nanoparticles stabilized polyethyleneimine (PEI-SNP) to act against drug-resistant (MDR) bacterial strains. Silver ions released from SNP are capable of sensitizing the resistant strains and facilitate the generation of free radicals capable of damaging the cell components. In addition, copper ions in the framework are also capable of generating free radicals through Fenton-like reaction. Furthermore, the nanoparticles are well-characterized physically, and various antibacterial efficacious tests against isolated multidrug resistant bacterial strain were highly commendable. However, this formulation has no significant toxic effect on normal mammalian fibroblast cells accounting its high biocompatibility. These MSN trio-hybrids, i.e., SNP, tetracycline, and copper ions result in synergistic effects, and their advancement could bypass resistance and allow synergism for effective treatment of antibiotic clinically.

Keywords: antibiotic resistance, copper, mesoporous silica nanoparticles, Ph-sensitive release, polyethyleneimine, silver, tetracycline

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Authors: Charles A. Khamala

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In 2003, constrained by an absent “rule of law culture” and negative economic growth, the new Kenyan government chose to pursue incremental judicial reforms rather than comprehensive constitutional reforms. President Mwai Kibaki’s first administration’s judicial reform strategy was two pronged. First, to implement unprecedented “radical surgery,” he appointed a new Chief Justice who instrumentally recommended that half the purportedly-corrupt judiciary should be removed by Presidential tribunals of inquiry. Second, the replacement High Court judges, initially, instrumentally-endorsed the “radical surgery’s” administrative decisions removing their corrupt predecessors. Meanwhile, retention of the welfare-reducing Constitution perpetuated declining public confidence in judicial institutions culminating in refusal by the dissatisfied opposition party to petition the disputed 2007 presidential election results, alleging biased and corrupt courts. Fatefully, widespread post-election violence ensued. Consequently, the international community prompted the second Kibaki administration to concede to a new Constitution. Suddenly, the High Court then adopted a non-instrumental interpretation to reject the 2003 “radical surgery.” This paper therefore critically analyzes whether the Kenyan court’s inconsistent interpretations–pertaining to the constitutionality of the 2003 “radical surgery” removing corruption from Kenya’s courts–was predicated on political expediency or human rights principles. If justice “must also seen to be done,” then pursuit of the CJ’s, Judicial Service Commission’s and president’s political or economic interests must be limited by respect for the suspected judges and magistrates’ due process rights. The separation of powers doctrine demands that the dismissed judges should have a right of appeal which entails impartial review by a special independent oversight mechanism. Instead, ignoring fundamental rights, Kenya’s new Supreme Court’s interpretation of another round of vetting under the new 2010 Constitution, ousts the High Court’s judicial review jurisdiction altogether, since removal of judicial corruption is “a constitutional imperative, akin to a national duty upon every judicial officer to pave way for judicial realignment and reformulation.”

Keywords: administrative decisions, corruption, fair hearing, judicial review, (non) instrumental

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Authors: Zunaira Asif, Zhi Chen

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The sustainable measures on air quality management are recognized as one of the most serious environmental concerns in the mining region. The mining operations emit various types of pollutants which have significant impacts on the environment. This study presents a stochastic control strategy by developing the air pollution control model to achieve a cost-effective solution. The optimization method is formulated to predict the cost of treatment using linear programming with an objective function and multi-constraints. The constraints mainly focus on two factors which are: production of metal should not exceed the available resources, and air quality should meet the standard criteria of the pollutant. The applicability of this model is explored through a case study of an open pit metal mine, Utah, USA. This method simultaneously uses meteorological data as a dispersion transfer function to support the practical local conditions. The probabilistic analysis and the uncertainties in the meteorological conditions are accomplished by Monte Carlo simulation. Reasonable results have been obtained to select the optimized treatment technology for PM_2.5, PM₁₀, NO_x, and SO₂. Additional comparison analysis shows that baghouse is the least cost option as compared to electrostatic precipitator and wet scrubbers for particulate matter, whereas non-selective catalytical reduction and dry-flue gas desulfurization are suitable for NO_x and SO₂ reduction respectively. Thus, this model can aid planners to reduce these pollutants at a marginal cost by suggesting control pollution devices, while accounting for dynamic meteorological conditions and mining activities.

Keywords: air pollution, linear programming, mining, optimization, treatment technologies

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Authors: Dauda Ibrahim Adagye

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Effective internal control system in the bursary unit of tertiary educational institutions is geared toward achieving quality teaching, learning, and research environment and as well assist the management of the institutions, particularly when decisions are to be made. While internal control system exists in all institutions, the outlined objectives above are far from being achieved. The paper; therefore, assesses the effectiveness of internal control system in tertiary educational institutions in Nasarawa State, Nigeria with the specific focus on the Nasarawa state Polytechnic, Lafia. The study is survey; hence, a simple closed-ended questionnaire was developed and administered to a sample of twenty-seven (27) member staff from the Bursary and the internal audit unit of the Nasarawa State Polytechnic, Lafia to obtain data for analysis purposes and to test the study hypothesis. Responses from the questionnaire were analyzed using a simple percentage and chi-square. Findings shows that the right people are not assigned to the right job in the department, budget, and management accounting were never used in the institution’s operations and checking of subordinate by their superior officers is not regular. This renders the current internal control structure of the Polytechnic as ineffective and weak. The paper therefore, recommends that: transparency should be seen as significant, as the institution work toward meeting its objectives, therefore, it means that the right staff is assigned to the right job and regular checking of the subordinates by their ensued superiors.

Keywords: internal control, tertiary educational intuitions, efficiency

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Authors: Javad Izadi, Sahar Majioud

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This study presents an approach of assessing the choice of performance measures of companies in the United Kingdom after the application of IFRS in 2005. The aim of this study is to investigate the effects of IFRS on the choice of performance evaluation methods for UK companies. We analyse through an econometric model the relationship of the dependent variable, the firm’s performance, which is a nominal variable with the independent ones. Independent variables are split into two main groups: the first one is the group of accounting-based measures: Earning per share, return on assets and return on equities. The second one is the group of market-based measures: market value of property plant and equipment, research and development, sales growth, market to book value, leverage, segment and size of companies. Concerning the regression used, it is a multinomial logistic regression performed on a sample of 130 UK listed companies. Our finding shows after IFRS adoption, and companies give more importance to some variables such as return on equities and sales growth to assess their performance, whereas the return on assets and market to book value ratio does not have as much importance as before IFRS in evaluating the performance of companies. Also, there are some variables that have no impact on the performance measures anymore, such as earning per share. This article finding is empirically important for business in subjects related to IFRS and companies’ performance measurement.

Keywords: performance’s Measure, nominal variable, econometric model, evaluation methods

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Authors: Yakubu Suleiman, S. A. Musa

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Nigeria is the largest cowpea producer in the world, accounting for about 45%, followed by Brazil with about 17%. Cowpea is grown in Kano, Bauchi, Katsina, Borno in the north, Oyo in the west, and to the lesser extent in Enugu in the east. This study was conducted to determine the input–output relationship of Cowpea production in Kano, Katsina, and Jigawa states of Nigeria. The data were collected with the aid of 1000 structured questionnaires that were randomly distributed to Cowpea farmers in the three states mentioned above of the study area. The data collected were analyzed using regression analysis (Cobb–Douglass production function model). The result of the regression analysis revealed the coefficient of multiple determinations, R2, to be 72.5% and the F ration to be 106.20 and was found to be significant (P < 0.01). The regression coefficient of constant is 0.5382 and is significant (P < 0.01). The regression coefficient with respect to labor and seeds were 0.65554 and 0.4336, respectively, and they are highly significant (P < 0.01). The regression coefficient with respect to fertilizer is 0.26341 which is significant (P < 0.05). This implies that a unit increase of any one of the variable inputs used while holding all other variables inputs constants, will significantly increase the total Cowpea output by their corresponding coefficient. This indicated that farmers in the study area are operating in stage II of the production function. The result revealed that Cowpea farmer in Kano, Jigawa and Katsina States realized a profit of N15,997, N34,016 and N19,788 per hectare respectively. It is hereby recommended that more attention should be given to Cowpea production by government and research institutions.

Keywords: coefficient, constant, inputs, regression

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Authors: Donna Woodhouse, Beth Fielding-Lloyd, Ruth Sequerra

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This paper explores the structure and culture of the English Football Association (FA) the governing body of soccer in England, in relation to the development of the FA Women’s Super League (WSL). In doing so, it examines the organisation’s journey from banning the sport in 1921 to establishing the country’s first semi professional female soccer league in 2011. As the FA has a virtual monopoly on defining the structures of the elite game, we attempted to understand its behaviour in the context of broader issues of power, control and resistance by giving voice to the experiences of those affected by its decisions. Observations were carried out at 39 matches over three years. Semi structured interviews with 17 people involved in the women’s game, identified via snowball sampling, were also carried out. Transcripts accompanied detailed field notes and were inductively coded to identify themes. What emerged was the governing body’s desire to create a new product, jettisoning the long history of the women’s game in order to shape and control the sport in a way it is no longer able to, with the elite male club game. The League created was also shaped by traditional conceptualisations of gender, in terms of the portrayal of its style of play and target audience, setting increased participation and spectatorship targets as measures of ‘success’. The national governing body has demonstrated pseudo inclusion and a lack of enthusiasm for the implementation of equity reforms, driven by a belief that the organisation is already representative, fair and accessible. Despite a consistent external pressure, the Football Association is still dominated at its most senior levels by males. Via claiming to hold a monopoly on expertise around the sport, maintaining complex committee structures and procedures, and with membership rules rooted in the amateur game, it remains a deeply gendered organisation, resistant to structural and cultural change. In WSL, the FA's structure and culture have created a franchise over which it retains almost complete control, dictating the terms of conditions of entry and marginalising alternative voices. The organisation presents a feminised version of both play and spectatorship, portraying the sport as a distinct, and lesser, version of soccer.

Keywords: football association, organisational culture, soccer, women’s super league

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Authors: Jonathan Doku

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The study's goal was to evaluate construction site safety management in Ghana. The construction sector has long been seen as a high-risk business. It entails a variety of hazardous and challenging labor duties, such as lifting and working at a height, among others. The accident rate is a standard indicator for comparing the safety performance of construction projects. Because of its high-risk and fast-changing work environment, the construction business is regarded as one of the industries with the highest accident rates in the world. Many mishaps and work-related diseases have occurred there, and construction workers are particularly vulnerable to catastrophic calamities such as falls, collapses, and burial. The study's main goals were to discover characteristics that have a substantial impact on construction site safety, to evaluate the safety management methods utilized on construction sites, and to assess the obstacles associated with construction site safety management. The study was conducted using a quantitative research method and a purposive sampling strategy. Google forms were used to distribute self-administered surveys to 85 responders. 72 of the 85 questionnaires were completed and submitted for analysis, accounting for 84.7 percent of the total. The variables were analyzed using descriptive statistics, mean score ranking, and Cronbach's Alpha Coefficient to ensure the scale's reliability. The formal safety organization structure and the Safety checklist were identified as the key practices of safety management on site as part of the study goals. In addition, it was discovered that the most serious problem with safety management is ineffective supervision. To guarantee efficient monitoring and proper implementation of health and safety rules on building sites, management must be on the ball.

Keywords: construction, safety, risk, management

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Authors: F. Ahwide, Y. Bouker, K. Hatem

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This paper presents long term wind data analysis in terms of annual and diurnal variations at different areas of Libya. The data of the wind speed and direction are taken each ten minutes for a period, at least two years, are used in the analysis. ‘WindPRO’ software and Excel workbook were used for the wind statistics and energy calculations. As for Derna, average speeds are 10 m, 20 m, and 40 m, and respectively 6.57 m/s, 7.18 m/s, and 8.09 m/s. Highest wind speeds are observed at SSW, followed by S, WNW and NW sectors. Lowest wind speeds are observed between N and E sectors. Most frequent wind directions are NW and NNW. Hence, wind turbines can be installed against these directions. The most powerful sector is NW (29.4 % of total expected wind energy), followed by 19.9 % SSW, 11.9% NNW, 8.6% WNW and 8.2% S. Furthermore in Al-Maqrun: the most powerful sector is W (26.8 % of total expected wind energy), followed by 12.3 % WSW and 9.5% WNW. While in Goterria: the most powerful sector is S (14.8 % of total expected wind energy), followed by SSE, SE, and WSW. And Misalatha: the most powerful sector is S, by far represents 28.5% of the expected power, followed by SSE and SE. As for Tarhuna, it is by far SSE and SE, representing each one two times the expected energy of the third powerful sector (NW). In Al-Asaaba: it is SSE by far represents 50% of the expected power, followed by S. It can to be noted that the high frequency of the south direction winds, that come from the desert could cause a high frequency of dust episodes. This fact then, should be taken into account in order to take appropriate measures to prevent wind turbine deterioration. In Excel workbook, an estimation of annual energy yield at position of Derna, Al-Maqrun, Tarhuna, and Al-Asaaba meteorological mast has been done, considering a generic wind turbine of 1.65 MW. (mtORRES, TWT 82-1.65MW) in position of meteorological mast. Three other turbines have been tested. At 80 m, the estimation of energy yield for Derna, Al-Maqrun, Tarhuna, and Asaaba is 6.78 GWh or 3390 equivalent hours, 5.80 GWh or 2900 equivalent hours, 4.91 GWh or 2454 equivalent hours and 5.08 GWh or 2541 equivalent hours respectively. It seems a fair value in the context of a possible development of a wind energy project in the areas, considering a value of 2400 equivalent hours as an approximate limit to consider a wind warm economically profitable. Furthermore, an estimation of annual energy yield at positions of Misalatha, Azizyah and Goterria meteorological mast has been done, considering a generic wind turbine of 2 MW. We found that, at 80 m, the estimation of energy yield is 3.12 GWh or 1557 equivalent hours, 4.47 GWh or 2235 equivalent hours and 4.07GWh or 2033 respectively . It seems a very poor value in the context of possible development of a wind energy project in the areas, considering a value of 2400 equivalent hours as an approximate limit to consider a wind warm economically profitable. Anyway, more data and a detailed wind farm study would be necessary to draw conclusions.

Keywords: wind turbines, wind data, energy yield, micrositting

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Authors: Mohammad Amin Tutunchian, Pedram Roshani, Reza Rezvani, Julio Ángel Infante Sedano

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The highly recommended approach to design, known as the load and resistance factor design (LRFD) method, employs the geotechnical resistance factor (GRF) for shaping pile foundation designs. Within the standard process for designing pile foundations, geotechnical engineers commonly adopt a design strategy rooted in saturated soil mechanics (SSM), often disregarding the impact of unsaturated soil behavior. This oversight within the design procedure leads to the omission of the enhancement in shear strength exhibited by unsaturated soils, resulting in a more cautious outcome in design results. This research endeavors to present a methodology for fine-tuning the GRF used for axially loaded driven piles in Winnipeg, Canada. This is achieved through the application of a well-established probabilistic approach known as the first-order second moment (FOSM) method while also accounting for the influence of unsaturated soil behavior. The findings of this study demonstrate that incorporating the influence of unsaturated conditions yields an elevation in projected bearing capacity and recommends higher GRF values in accordance with established codes. Additionally, a novel factor referred to as phy has been introduced to encompass the impact of saturation conditions in the calculation of pile bearing capacity, as guided by prevalent static analysis techniques.

Keywords: unsaturated soils, shear strength, LRFD, FOSM, GRF

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Authors: Rudzani Lusunzi, Frans Waanders, Elvis Fosso-Kankeu, Robert Khashane Netshitungulwana

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The Sabie Goldfield has a history of gold mining dating back more than a century. Acid mine drainage (AMD) from the Nestor mine tailings storage facility (MTSF) poses a serious threat to the nearby ecosystem, specifically the Sabie River system. This study aims at developing mitigation measures for the AMD emanating from the Nestor MTSF using materials from the Glynns Lydenburg MTSF. The Nestor MTSF (NM) and the Glynns Lydenburg MTSF (GM) each provided about 20 kg of bulk composite samples. Using samples from the Nestor MTSF and the Glynns Lydenburg MTSF, two mixtures were created. MIX-A is a mixture that contains 25% weight percent (GM) and 75% weight percent (NM). MIX-B is the name given to the second mixture, which contains 50% AN and 50% AG. The same static test, i.e., acid–base accounting (ABA), net acid generation (NAG), and acid buffering characteristics curve (ABCC) was used to estimate the acid-generating probabilities of samples NM and GM for MIX-A and MIX-B. Furthermore, the mineralogy of the Nestor MTSF samples consists of the primary acid-producing mineral pyrite as well as the secondary minerals ferricopiapite and jarosite, which are common in acidic conditions. The Glynns Lydenburg MTSF samples, on the other hand, contain primary acid-neutralizing minerals calcite and dolomite. Based on the assessment conducted, materials from the Glynns Lydenburg are capable of neutralizing AMD from Nestor MTSF. Therefore, the alkaline tailings materials from the Glynns Lydenburg MTSF can be used to rehabilitate the acidic Nestor MTSF.

Keywords: Nestor Mine, acid mine drainage, mitigation, Sabie River system

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Authors: Claudia Troccoli

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Childbearing constitutes one of the key factors affecting labour market differences between men and women, accounting for almost a quarter of the gender wage gap. Family leave policies, such as maternity, paternity, and parental leave, represent potential key policy tools to address these inequalities, as they can promote mothers' job continuity and career progression. This paper analyses four major reforms implemented in Finland between the 1960s and the early 1980s. It studies the effects of these maternity and parental leave extensions on mothers' short- and long-run labour market outcomes. Eligibility to longer leave was determined on the basis of the child's date of birth. Therefore, estimation of the causal effects of the reforms is possible by exploiting random variation in children's birthdates and comparing the outcomes of mothers giving birth just before and just after the reform cutoff date. Overall, the three maternity leave reforms did not significantly improve mothers' earnings or employment rates. On the contrary, the estimates, although imprecise, seem to indicate negative effects on women's labour market outcomes. The extension of parental leave is, on the other hand, the only reform that improved mothers' short- and long-term labour market outcomes, both in terms of earnings and employment rate. At the same time, fathers appeared to be negatively affected by the reform. These results provide suggestive evidence that shareable parental leave might have more beneficial effects on mothers' job continuity, as it weakens the connotation of childcare as a task reserved for mothers.

Keywords: family policies, Finland, maternal labour market outcomes, maternity leave

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Authors: Ankita Srivastava, Bhupendra S. Butola, Abhijit Majumdar

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Application of shear thickening fluid (STF) has been proved to increase the impact resistance performance of the textile structures to further use it as a body armor material. In the present research, STF was applied on Kevlar woven fabric to make the structure lightweight and flexible while improving its impact resistance performance. It was observed that getting a fair amount of add-on of STF on Kevlar fabric is difficult as Kevlar fabric comes with a pre-coating of PTFE which hinders its absorbency. Hence, a method termed as sequential padding is developed in the present study to improve the add-on of STF on Kevlar fabric. Contrary to the conventional process, where Kevlar fabric is treated with STF once using any one pressure, in sequential padding method, the Kevlar fabrics were treated twice in a sequential manner using combination of two pressures together in a sample. 200 GSM Kevlar fabrics were used in the present study. STF was prepared by adding PEG with 70% (w/w) nano-silica concentration. Ethanol was added with the STF at a fixed ratio to reduce viscosity. A high-speed homogenizer was used to make the dispersion. Total nine STF treated Kevlar fabric samples were prepared by using varying combinations and sequences of three levels of padding pressure {0.5, 1.0 and 2.0 bar). The fabrics were dried at 80°C for 40 minutes in a hot air oven to evaporate ethanol. Untreated and STF treated fabrics were tested for add-on%. Impact resistance performance of samples was also tested on dynamic impact tester at a fixed velocity of 6 m/s. Further, to observe the impact resistance performance in actual condition, low velocity ballistic test with 165 m/s velocity was also performed to confirm the results of impact resistance test. It was observed that both add-on% and impact energy absorption of Kevlar fabrics increases significantly with sequential padding process as compared to untreated as well as single stage padding process. It was also determined that impact energy absorption is significantly better in STF treated Kevlar fabrics when 1st padding pressure is higher, and 2nd padding pressure is lower. It is also observed that impact energy absorption of sequentially padded Kevlar fabric shows almost 125% increase in ballistic impact energy absorption (40.62 J) as compared to untreated fabric (18.07 J).The results are owing to the fact that the treatment of fabrics at high pressure during the first padding is responsible for uniform distribution of STF within the fabric structures. While padding with second lower pressure ensures the high add-on of STF for over-all improvement in the impact resistance performance of the fabric. Therefore, it is concluded that sequential padding process may help to improve the impact performance of body armor materials based on STF treated Kevlar fabrics.

Keywords: body armor, impact resistance, Kevlar, shear thickening fluid

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Authors: Feng Ji Mervin Goh, Edmund Chee Jian Pua, Stuart Alexander Cook

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Dilated cardiomyopathy (DCM) is a common cause of heart failure. Genetic mutations account for 50% of DCM cases with TTN mutations being the most common, accounting for up to 25% of DCM cases. However, the genetic architecture underlying Asian DCM patients is unknown. We evaluated 68 patients (female= 17) with DCM who underwent follow-up at the National Heart Centre, Singapore from 2013 through 2014. Clinical data were obtained and analyzed retrospectively. Genomic DNA was subjected to next-generation targeted sequencing. Nextera Rapid Capture Enrichment was used to capture the exons of a panel of 169 cardiac genes. DNA libraries were sequenced as paired-end 150-bp reads on Illumina MiSeq. Raw sequence reads were processed and analysed using standard bioinformatics techniques. The average age of onset of DCM was 46.1±10.21 years old. The average left ventricular ejection fraction (LVEF), left ventricular diastolic internal diameter (LVIDd), left ventricular systolic internal diameter (LVIDs) were 26.1±11.2%, 6.20±0.83cm, and 5.23±0.92cm respectively. The frequencies of mutations in major DCM-associated genes were as follows TTN (5.88% vs published frequency of 20%), LMNA (4.41% vs 6%), MYH7 (5.88% vs 4%), MYH6 (5.88% vs 4%), and SCN5a (4.41% vs 3%). The average callability at 10 times coverage of each major gene were: TTN (99.7%), LMNA (87.1%), MYH7 (94.8%), MYH6 (95.5%), and SCN5a (94.3%). In conclusion, TTN mutations are not common in Singaporean DCM patients. The frequencies of other major DCM-associated genes are comparable to frequencies published in the current literature.

Keywords: heart failure, dilated cardiomyopathy, genetics, next-generation sequencing

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Authors: Myrto Vlazaki

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Tetanus is a non-transmissible, preventable bacterial disease with high mortality. In the U.K., the demographic group systematically accounting for a large proportion of the infections notified to the authorities over the years have been the elderly (> 60 years old). The 2009 seroepidemiological study for tetanus in England reports a gender-age interaction for the +70, with males having significantly higher anti-tetanus antibody levels than females. A systematic review of the literature was carried out to characterise: I. the seroepidemiology of tetanus in economically developed countries with similar immunisation schemes to the U.K., introduced in the 1960’s. II. the factors leading to differential vaccine uptake between males and females in 1910-1945 (corresponding to ages of 60-95 in 2005). III. the immune response elicited by anti-tetanus immunisation in males and females IV. the value of catch-up immunisation in the elderly Similar age- and gender- differences in anti-tetanus antibody levels are noted in other countries. Gender differences in immune responses elicited by vaccination are not consistent with the finding that elder females are less well protected against tetanus compared to their male counterparts. Attention is drawn to the selective anti-tetanus immunisation scheme introduced in the U.K. in 1938, specific to the World War II conscripts. The age-specific immunity gap observed amongst the +70 could be explained as the by-product of that early scheme targetting mostly males. Introducing anti-tetanus vaccination in the +70 in the U.K. could help bridge the immunity gap between males and females and reduce the overall tetanus susceptibility of this age group.

Keywords: elderly, immunisation, gender-specific differences, seroepidemiology, tetanus, World War II

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Authors: A. Myrzabekova, D. Nurmukhamed, K. Nurumov, A. Zhulbarissova

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It is widely believed that stress can affect teachers’ intention to change the workplace. While existing research primarily focuses on the intrinsic sources of stress stemming from the school climate, the current attempt analyzes educational policies as one of the determinants of teacher’s intention to leave schools. In this respect, Kazakhstan presents a unique case since the country endorsed several educational policies which directly impacted teaching and administrative practices within schools. Using Teaching and Learning International Survey 2018 (TALIS) data with the country specific questionnaire, we construct a statistical measure of stress caused by the implementation of educational policies and test its impact on teacher’s intention to leave through the logistic regression. In addition, we control for sociodemographic, professional, and students related covariates while considering the intrinsic dimension of stress stemming from the school climate. Overall, our results suggest that stress caused by the educational policies has a statistically significant positive effect on teachers’ intentions to transfer between schools. Both policy makers and educational scholars could find these results beneficial. For the former careful planning and addressing the negative effects of the educational policies is critical for the sustainability of the educational process. For the latter, accounting for exogenous sources of stress can lead to a more complete understanding of why teachers decide to change their schools.

Keywords: educational policies, Kazakhstani teachers, logistic regression factor analysis, sustainability education TALIS, teacher turnover intention, work stress

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Authors: Josh Felton

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There’s a common misconception that sports is an escape from the reality of life, and that it is what disconnects us from the agendas of tomorrow. While this may be true for a select few, there’s more to sports than just competition and banter. The bearing and impact society has on the sports we know and love has always existed and is greater than ever. However, to many in the national media, it is almost seen as a taboo subject. Whether one realizes it or not, sports and society intersect at every turn and it’s not a coincidence. In collaboration with the Woodrow Wilson Fellowship at Johns Hopkins University, a video and podcast series titled Intersection of sports and society (ISS), dedicated to studying some of the most polarizing and some of the least recognized issues in the world of sports that have a powerful social bearing on every demographic will debut in the Summer of 2023. Issues like race, gender, and sexuality, as well as how they have been challenged and addressed historically in the sports realm will be discussed to a great extent in the series. With the collaboration of many authors, researchers, and former athletes, the podcast will be a platform for them to not only share their discoveries but to have an extensive dialogue on the impact their work and current events have had on the issues. Set to be released in the summer of 2023, the series will have a list of great researchers and authors, headlined by New York Times writer and best-selling author Jonathan Abrams, who in 2017, published a book titled Boys Among Men: How the Prep-to-Pro Generation Redefined the NBA and Sparked a Basketball Revolution. His expertise on the matters of the high school and collegiate sports will be reflected in a very important conversation on the evolution of the high school-to-professional route, the historic exploitation of black student athletes by the NCAA, and how the new rules allowing for greater freedom of choice for young athletes has benefitted minority athletes coming from impoverished backgrounds. This episode is just a preview of a list of important topics that to the author’s best knowledge aren't typically discussed by the national media. Many more topics include women’s sports representation, the struggle for achieving fair minority representation in NFL coaching and front office positions, the story of race and baseball within the Boston Red Sox organization, and what the rise of the black quarterback means for America. Many people fail to realize how the sports we all know and love have any social bearing on them and the athletes who play them. The hope with this project is to shed light on the social relevance that exists in the realm of sports, where we have for years failed to see and acknowledge a connection between sports and society.

Keywords: sports, society, race, gender

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Authors: RAJ KUMAR G.C.

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There are tremendous opportunities to maximize smallholder farmers’ income from small-scale water resource development through micro irrigation and multiple-use water systems (MUS). MUS are an improved water management approach, developed and tested successfully by iDE that pipes water to a community both for domestic use and for agriculture using efficient micro irrigation. Different MUS models address different landscape constraints, water demand, and users’ preferences. MUS are complemented by micro irrigation kits, which were developed by iDE to enable farmers to grow high-value crops year-round and to use limited water resources efficiently. Over the last 15 years, iDE’s promotion of the MUS approach has encouraged government and other key stakeholders to invest in MUS for better planning of scarce water resources. Currently, about 60% of the cost of MUS construction is covered by the government and community. Based on iDE’s experience, a gravity-fed MUS costs approximately $125 USD per household to construct, and it can increase household income by $300 USD per year. A key element of the MUS approach is keeping farmers well linked to input supply systems and local produce collection centers, which helps to ensure that the farmers can produce a sufficient quantity of high-quality produce that earns a fair price. This process in turn creates an enabling environment for smallholders to invest in MUS and micro irrigation. Therefore, MUS should be seen as an integrated package of interventions –the end users, water sources, technologies, and the marketplace– that together enhance technical, financial, and institutional sustainability. Communities are trained to participate in sustainable water resource management as a part of the MUS planning and construction process. The MUS approach is cost-effective, improves community governance of scarce water resources, helps smallholder farmers to improve rural health and livelihoods, and promotes gender equity. MUS systems are simple to maintain and communities are trained to ensure that they can undertake minor maintenance procedures themselves. All in all, the iDE Nepal MUS offers multiple benefits and represents a practical and sustainable model of the MUS approach. Moreover, there is a growing national consensus that rural water supply systems should be designed for multiple uses, acknowledging that substantial work remains in developing national-level and local capacity and policies for scale-up.

Keywords: multiple-use water systems , small scale water resources, rural livelihoods, practical and sustainable model

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Authors: Naziru Suleiman

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The ever increasing cases of financial frauds and corporate accounting scandals in recent years have raised more concern on the operation of internal control mechanisms and performance of the internal audit departments in organizations. In most cases the seeming presence of both the internal control system and internal audit in organizations do not prove useful as frauds errors and irregularities are being perpetuated. The aim of this study, therefore, is to assess the role of internal audit in achieving the objectives of internal control system of federal hospitals in Kano State from the perception of the respondents. The study used survey research design and generated data from primary source by means of questionnaire. A total number of 100 copies of questionnaire were administered out of which 68 were duly completed and returned. Cronbach’s alpha was used to test the internal validity of the various items in the constructs. Descriptive statistics, chi-square test, Mann Whitney U test and Kruskal Wallis ANOVA were employed for the analysis of data. The study finds that from the perception of the respondents, internal audit departments in Federal Hospitals in Kano State are effective and that they contribute positively to the overall attainment of the objectives of internal control system of these hospitals. There is no significant difference found on the views of the respondents from the three hospitals. Hence, the study concludes that strong and functional internal audit department is a basic requirement for effectiveness of operations of the internal control system. In the light of the findings, it is recommended that internal audit should continue to ensure that the objectives of internal control system of these hospitals are achieved through proper and adequate evaluation and review of the system.

Keywords: internal audit, internal control, federal hospitals, financial frauds

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Authors: Udeh Nneka Evelyn

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The shortcoming of traditional costing system in terms of validity, accuracy, consistency, and Relevance increased the need for modern management accounting system. Activity –Based Costing (ABC) can be used as a modern tool for planning, Control and decision making for management. Past studies on ABC system have focused on manufacturing firms thereby making the studies on service firms scanty to some extent. This paper reviewed the application and relevance of activity-based costing technique in service oriented business organizations by employing a qualitative research method which relied heavily on literature review of past and current relevant articles focusing on ABC. Findings suggest that ABC is not only appropriate for use in a manufacturing environment; it is also most appropriate for service organizations such as financial institutions, the healthcare industry and government organization. In fact, some banking and financial institutions have been applying the concept for years under other names. One of them is unit costing, which is used to calculate the cost of banking services by determining the cost and consumption of each unit of output of functions required to deliver the service. ABC in very basic terms may provide very good payback for businesses. Some of the benefits that relate directly to the financial services industry are: identification the most profitable customers: more accurate product and service pricing: increase product profitability: Well organized process costs.

Keywords: business, costing, organizations, planning, techniques

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Authors: Fathima M. A., Milu Maria Anto

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Aim: The current study aims to explore the understanding about Mental Health and the likelihood to seek help for mental health problems among adolescents in the state of Kerala (India). Method: A cross sectional exploratory design was used. Samples were selected using convenience sampling. Ninety nine high school and higher secondary school students who had enrolled in the program “Responsible Adolescents (READ)” organized by MKMS Education from Kerala participated in this study. The data for the present study was collected using google forms prior to the commencement of the READ programme. Open-ended questions were used to explore the understanding of participants about mental health, mental health problems, causes of mental health problems and the role of mental health professionals. The likelihood to seek help (from friends, parents, teachers and mental health professionals) for mental health problems was assessed using a visual analogue scale. Further open-ended questions were used to identify what changes in teachers and parents will make them feel more comfortable to approach them when they need help. Content analysis was used to identify themes and coded data was further analyzed using correlation. Results: The results show that students have a fair idea about what Mental Health is. Even though the majority is familiar with the names of mental health disorders, relatively fewer students identify it as irregularity in mental functions such as thoughts, emotions and behaviors. The students tend to attribute symptoms of mental health problems as the cause of mental health problems. Very few students have the understanding that biological variations and adverse childhood experiences are primary causes for the development of mental health problems. Less than half of the students were aware of the role of psychiatrists and psychologists in mental health treatment. The students were more likely to seek help from parents and friends during distress. They had a medium inclination to seek help from mental health professionals and showed even lower likelihood to seek help from teachers. The majority of the students responded that they would be more comfortable approaching teachers if they were more open-minded and approachable as well as non-judgmental and non-dismissive. Conclusion: Findings show that there is inadequate awareness among adolescents about mental health problems and their causes. There is a lack of understanding about the roles of two main mental health professionals which can pose a big hurdle in accessing adequate help from the appropriate professional at the right time. The low likelihood to seek help from teachers for mental health problems is very concerning. The major barriers reported by the students in seeking help from teachers were the judgmental and dismissive approach. The findings throw light on the current level of awareness about mental health and mental health help-seeking, which can be utilized in framing mental health awareness programs for students as well as teachers.

Keywords: Mental Health Awareness, Adolescent Mental Health, Help Seeking Behavior, School Mental Health

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Authors: Hsiu Tan Liu, Chun Jung Liu

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It has multiple purposes to develop a sign language receptive skills test. For example, this test can be used to be an important tool for education and to understand the sign language ability of deaf children. There is no available test for these purposes in Taiwan. Through the discussion of experts and the references of standardized Taiwanese Sign Language Receptive Test for adults and adolescents, the frame of Taiwanese Sign Language Receptive Skills Test (TSL-RST) for deaf children was developed, and the items were further designed. After multiple times of pre-trials, discussions and corrections, TSL-RST is finally developed which can be conducted and scored online. There were 33 deaf children who agreed to be tested from all three deaf schools in Taiwan. Through item analysis, the items were picked out that have good discrimination index and fair difficulty index. Moreover, psychometric indexes of reliability and validity were established. Then, derived the regression formula was derived which can predict the sign language receptive skills of deaf children. The main results of this study are as follows. (1). TSL-RST includes three sub-test of vocabulary comprehension, syntax comprehension and paragraph comprehension. There are 21, 20, and 9 items in vocabulary comprehension, syntax comprehension, and paragraph comprehension, respectively. (2). TSL-RST can be conducted individually online. The sign language ability of deaf students can be calculated fast and objectively, so that they can get the feedback and results immediately. This can also contribute to both teaching and research. The most subjects can complete the test within 25 minutes. While the test procedure, they can answer the test questions without relying on their reading ability or memory capacity. (3). The sub-test of the vocabulary comprehension is the easiest one, syntax comprehension is harder than vocabulary comprehension and the paragraph comprehension is the hardest. Each of the three sub-test and the whole test are good in item discrimination index. (4). The psychometric indices are good, including the internal consistency reliability (Cronbach’s α coefficient), test-retest reliability, split-half reliability, and content validity. The sign language ability are significantly related to non-verbal IQ, the teachers’ rating to the students’ sign language ability and students’ self-rating to their own sign language ability. The results showed that the higher grade students have better performance than the lower grade students, and students with deaf parent perform better than those with hearing parent. These results made TLS-RST have great discriminant validity. (5). The predictors of sign language ability of primary deaf students are age and years of starting to learn sign language. The results of this study suggested that TSL-RST can effectively assess deaf student’s sign language ability. This study also proposed a model to develop a sign language tests.

Keywords: comprehension test, elementary school, sign language, Taiwan sign language

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