Search results for: non-financial reporting

Authors: Talat Baran

Abstract:

The Suzuki C(sp2)-C(sp2) coupling reaction is considered to be one of the best ways for the synthesis of biaryl compounds. There are many studies reporting the catalytic performance of palladium catalyst in Suzuki coupling reactions. Natural biopolymer (such as zeolite, carbon, silica, and chitosan) supporting catalysts have been lately attracted interest because of their low-cost, nontoxicity, and eco-friendliness. One of the most important natural biopolymer is cellulose, which is widely considered as an eco-friendly biopolymer due to its biodegradable, non-toxic and renewable nature. In this study, (1) cellulose supported Pd(II) catalyst was synthesized (2) its chemical structure was characterized by FT-IR, SEM/EDAX, XRD, TG-DTG, ICP-OES techniques (3) to investigate the performance of the catalyst in Suzuki coupling reactions by using microwave irradiation technique (4) reusability of the catalyst was done under optimum conditions. This cellulose supported Pd(II) catalyst exhibited high selectivity and efficiency in Suzuki coupling reactions under mild conditions (50°C). High TON and TOF values were recorded for the catalyst. Also, the reusability tests showed the catalysts could be used for several times in consequence of reusability tests.

Keywords: palladium, cellulose, Schiff base, reusability

Procedia PDF Downloads 216

Authors: Arun Prasad Jaganathan

Abstract:

In today's dynamic industrial world, traditional task allocation methods often fall short in adapting to evolving operational conditions. This paper introduces an AI-enabled task assistance and management system designed to overcome the limitations of conventional approaches. By using artificial intelligence (AI) and machine learning (ML), the system intelligently interprets user instructions, analyzes tasks, and allocates resources based on real-time data and environmental factors. Additionally, geolocation tracking enables proactive identification of potential delays, ensuring timely interventions. With its transparent reporting mechanisms, the system provides stakeholders with clear insights into task progress, fostering accountability and informed decision-making. The paper presents a comprehensive overview of the system architecture, algorithm, and implementation, highlighting its potential to revolutionize task management across diverse industries.

Keywords: artificial intelligence, machine learning, task allocation, operational efficiency, resource optimization

Procedia PDF Downloads 7

Authors: Alireza Ghaffari, Hassan Saghi

Abstract:

Project management is more complex than managing the day-to-day affairs of an organization. When the project dimensions are broad and multiple projects have to be monitored in different locations, the integrated management becomes even more complicated. One of the main concerns of project managers is the integrated project management, which is mainly rooted in the lack of accurate and accessible information from different projects in various locations. The collection of dispersed information from various parts of the network, their integration and finally the selective reporting of this information is among the goals of integrated information systems. It can help resolve the main problem, which is bridging the information gap between executives and senior managers in the organization. Therefore, the main objective of this study is to design and implement an important subset of a project management information system in order to successfully control the cost of construction projects so that its results can be used to design raw software forms and proposed relationships between different project units for the collection of necessary information.

Keywords: financial performance, cost subsystem, PMIS, project management

Procedia PDF Downloads 77

Authors: Eva Wagner, Lucely Vargas

Abstract:

Corporate Social Responsibility (CSR) plays an important role in (large-scale) enterprises’ business strategy in developed and emerging countries. This article approaches CSR in international comparison by examining the CSR reporting of 116 leading companies in Austria, Germany, Colombia and Chile from 2006 to 2010. We have used an independently developed scoring model which analyzes reported CSR-activities using seven dimensions to efficiently assess CSR. The study reveals that there are significant differences in CSR-commitment among countries and regions: German companies, as expected, lead most of the investigated CSR dimensions revealing stronger commitment to CSR than their Austrian, Colombian and Chilean counterparts. Even if Latin American companies lag behind their European counterparts, they exhibit high CSR-performance in the social dimension: corporate giving and philanthropic activities are firmly anchored in the tradition of Latin American companies. This indicates that particular CSR-emphases reflect the political and social circumstances of each individual country.

Keywords: corporate social responsibility, corporate social performance, international comparison

Procedia PDF Downloads 285

Authors: Khulud Alhussain, Anna Gavine, Stephen Macgillivray, Sushila Chowdhry

Abstract:

Background: Estimates show that by the year 2030, mental illness will account for more than half of the global economic burden, second to non-communicable diseases. Often, the perinatal period is characterised by psychological ambivalence and a mixed anxiety-depressive condition. Maternal mental disorder is associated with perinatal anxiety and depression and affects breastfeeding behaviors. Studies also indicate that maternal mental health can considerably influence a baby's health in numerous aspects and impact the newborn health due to lack of adequate breastfeeding. However, studies reporting factors associated with breastfeeding behaviors are predominantly quantitative. Therefore, it is not clear what literature is available to understand the factors affecting breastfeeding and perinatal women’s perspectives and experiences. Aim: This review aimed to explore the perceptions and experiences of women with perinatal anxiety and depression, as well as how these experiences influence their breastfeeding behaviours. Methods: A systematic literature review of qualitative studies in line with the Enhancing Transparency in Reporting the Synthesis of Qualitative Research (ENTREQ). Four electronic databases (CINAHL, PsycINFO, Embase, and Google Scholar) were explored for relevant studies using a search strategy. The search was restricted to studies published in the English language between 2000 and 2022. Findings from the literature were screened using a pre-defined screening criterion and the quality of eligible studies was appraised using the Walsh and Downe (2006) checklist. Findings were extracted and synthesised based on Braun and Clark. The review protocol was registered on PROSPERO (Ref: CRD42022319609). Result: A total of 4947 studies were identified from the four databases. Following duplicate removal and screening 16 studies met the inclusion criteria. The studies included 87 pregnant and 302 post-partum women from 12 countries. The participants were from a variety of economic, regional, and religious backgrounds, mainly from the age of 18 to 45 years old. Three main themes were identified: Barriers to breastfeeding, breastfeeding facilitators, emotional disturbance, and breastfeeding. Seven subthemes emerged from the data: expectation versus reality, uncertainly about maternal competencies, body image and breastfeeding, lack of sufficient breastfeeding support for family and caregivers’ support, influences positive breastfeeding practices, breastfeeding education, and causes of mental strain among breastfeeding women. Breastfeeding duration is affected in women with mental health disorders, irrespective of their desire to breastfeed. Conclusion: There is significant empirical evidence that breastfeeding behaviour and perinatal mental disturbance are linked. However, there is a lack of evidence to apply the findings to Saudi women due to lack of empirical qualitative information. To improve the psychological well-being of mothers, it is crucial to explore and recognise any concerns with their mental, physical, and emotional well-being. Therefore, robust research is needed so that breastfeeding intervention researchers and policymakers can focus on specifically what needs to be done to help mentally distressed perinatal women and their new-born.

Keywords: pregnancy, perinatal period, anxiety, depression, emotional disturbance, breastfeeding

Procedia PDF Downloads 57

Authors: Shweta Singh, Dipali Bansal, Rashima Mahajan

Abstract:

Psychoacoustics has become a potential area of research due to the growing interest of both laypersons and medical and mental health professionals. Non-invasive brain computer interface like Electroencephalography (EEG) is widely being used in this field. An attempt has been made in this paper to examine the response of EEG signals to acoustic stimuli further analysing the brain electrical activity. The real time EEG is acquired for 6 participants using a cost effective and portable EMOTIV EEG neuron headset. EEG data analysis is further done using EMOTIV test bench, EDF browser and EEGLAB (MATLAB Tool) application software platforms. Spectral analysis of acquired neural signals (AF3 channel) using these software platforms are clearly indicative of increased brain activity in various bands. The inferences drawn from such an analysis have significant correlation with subject’s subjective reporting of the experiences. The results suggest that the methodology adopted can further be used to assist patients with sleeping and depressive disorders.

Keywords: OM chant, spectral analysis, EDF browser, EEGLAB, EMOTIV, real time acquisition

Procedia PDF Downloads 252

Authors: Ulrica Pettersson

Abstract:

Collection of information on incidents is regularly done through pre-printed incident report forms. These tend to be incomplete and frequently lack essential information. ne consequence is that reports with inadequate information, that do not fulfil analysts’ requirements, are transferred into the analysis process. To improve an incident reporting form, theory in design science, witness psychology and interview and questionnaire research has been used. Previously three experiments have been conducted to evaluate the form and shown significant improved results. The form has proved to capture knowledge, regardless of the incidents’ character or context. The aim in this paper is to describe how design science, in more detail a design hierarchy can be used to construct a collection form for improvements in safety science.

Keywords: data collection, design science, incident reports, safety science

Procedia PDF Downloads 182

Authors: Fatma Ezzahra Kateb, Neila Boulila Taktak, Mohamed Kabir Hassan

Abstract:

We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions.

Keywords: AAOIFI, financial reporting quality, income smoothing perspective, MENA countries

Procedia PDF Downloads 62

Authors: Wenqing Fan, Yixuan Cheng, Wei Huang

Abstract:

The diversity and complexity of modern IT systems make it almost impossible for internal teams to find vulnerabilities in all software before the software is officially released. The emergence of threat intelligence and vulnerability reporting policy has greatly reduced the burden on software vendors and organizations to find vulnerabilities. However, to prove the existence of the reported vulnerability, it is necessary but difficult for security incident response team to build a deliberated vulnerable environment from the vulnerability report with limited and incomplete information. This paper presents a structured, standardized, machine-oriented vulnerability intelligence format, that can be used to automate the orchestration of Deliberated Vulnerable Environment (DVE). This paper highlights the important role of software configuration and proof of vulnerable specifications in vulnerability intelligence, and proposes a triad model, which is called DIR (Dependency Configuration, Installation Configuration, Runtime Configuration), to define software configuration. Finally, this paper has also implemented a prototype system to demonstrate that the orchestration of DVE can be automated with the intelligence.

Keywords: DIR triad model, DVE, vulnerability intelligence, vulnerability recurrence

Procedia PDF Downloads 97

Authors: Omar Juhmani

Abstract:

This paper examines the relation between internal corporate governance and the level of corporate compliance with mandatory IFRS disclosure requirements. The internal corporate governance is measured by board and audit committee characteristics. Using data from Bahrain Stock Exchange, the results show that board independence is positively and significantly associated with level of compliance with IFRS disclosure requirements. This suggests that internal corporate governance mechanisms are effective in the financial reporting practices by increasing the level of compliance with IFRS disclosures. Also, the results of the regression analyses indicate that two of the control variables; company size and audit firm size are significantly positively associated with the level of corporate compliance with mandatory IFRS disclosure requirements in Bahrain.

Keywords: Bahrain, board and audit committee characteristics, compliance, disclosure, IFRS

Procedia PDF Downloads 397

Authors: Bih Ni Lee

Abstract:

This paper discusses the unending coronavirus (Covid-19) pandemic. The activity of detecting, testing those with symptoms, and isolating their contacts is the most effective method of stopping the chain of coronavirus infection. The number of cases of coronavirus continues to increase with some reporting a cure, but not a few die. Efforts to treat and prevent continue to fight COVID-19 with flu-like symptoms. The importance of the study is to identify smartphone applications that can track the movement of individuals in an effort to curb the spread of COVID-19, especially in Malaysia. This research method used a literature review, which included new insights into the quality of action and scientific papers. It synthesized information gleaned from a variety of sources. The findings of the study are that the Government of Malaysia has launched three main applications to track the movement of individuals, namely Gerak Malaysia, MyTrace, MySejahtera. Similarly, every state in Malaysia has its own state government application to track individual movements. Overall, Malaysia is one of the countries in the world that has successfully curbed the spread of COVID-19; Covid-19 cases in Malaysia are under control.

Keywords: COVID-19 app, national security council, Gerak Malaysia, MyTrace, MySejahtera

Procedia PDF Downloads 103

Authors: Afifah Nur Aini, Elsa Mega Suryani, Betty Lukiaty

Abstract:

Drymoglossum piloselloides or more commonly known as sisik naga fern is a member of Polipodiaceae Family that is abundant and widely distributed in nature. That being said, there hasn’t been many studies reporting about the benefits of this fern. The aim of this study was to find out the active compounds and antioxidant activity of water fraction extract of sisik naga leaves. The study will be able to optimize the use of this fern in the future. In this study, phytochemical test was done qualitatively by using Mayer, Dragendorff and Wagner reagent for alkaloid test; FeCl3 for phenolic test; Shinoda test for flavonoid; Liebermann-Burchard test for triterprnoid and Forth test for saponin. Antioxidant activity test was done by using 20D spectronic spectrophotometer to determine the percentage of DPPH free radical inhibition. The results showed that water fraction extract of sisik naga leaves contain phenolic and IC50 = 5.44 μg/ml. This means that sisik naga leaves can be used as an antioxidant.

Keywords: antioxidant activity test, dpph, phytochemical test, drymoglossum piloselloides

Procedia PDF Downloads 873

Authors: Sevim Oztimurlenk

Abstract:

This is an exploratory study on the information behavior of human resource managers. This study is conducted by using a questionnaire survey and an interview. The data is gathered from 140 HR managers who are members of the People Management Association of Turkey (PERYÖN), and the 15 interviewees were chosen among those 140 survey participants randomly. The goal of this exploratory study is to investigate the impact of some factors (i.e., gender, age, work experience, number of employee reporting, company size, industry type) on HR managers’ information behavior. More specifically, it examines if there is a relationship between those factors and HR managers’ information behavior in terms of what kind of information sources they consult and reviews and whom they prefer to communicate with for information sharing. It also aims to find out additional factors influencing the information behavior of HR managers. The results of the study show that age and industry type are the two factors affecting the information behavior of HR managers, among other factors investigated in terms of information source, use and share. Moreover, personality, technology, education, organizational culture, and culture are the top five factors among the 24 additional factors suggested by HR managers who participated in this study.

Keywords: information behavior, information use, information source, information share, human resource managers

Procedia PDF Downloads 110

Authors: Nadzira Yahaya, Saunah Zainon, Marshita Hashim, Ruhaya Atan

Abstract:

Non-profit organizations (NPOs) in Malaysia are diverse in their origins, structures, objectives, and stakeholders. The largest category of NPOs is from charity and religious category while many other categories such as youth, professionals, women, education and mutual benefits either operate independently or controlled by governments. NPOs have stewardship obligations to their stakeholders and other users of their annual reports, including the public at large. The existing accounting practices without the proper framework of the preparation and presentation of annual reports resulted in a lack of uniformity in the preparation and presentation of NPOs annual reports. Furthermore, a lack of awareness of the applicability of accounting standards and the adoption of different bases of accounting resulted in the need for framework in the preparation and presentation of financial statements for true and fair view of the state of affairs and the operating result of the NPOs activities. This study presents the proposed framework for the preparation and presentation of NPOs annual reports to help the organizations provide high-quality reporting for them to be accountable for good stewardship.

Keywords: annual reports, framework, NPOs, preparation and presentation

Procedia PDF Downloads 402

Authors: Y. Tahat, T. Dunne, S. Fifield, D. Power

Abstract:

Information about a firm’s usage of Financial Instruments (FIs) plays a very important role in determining its financial position and performance. Yet accounting standard-setters have encountered problems when deciding on the FI-related disclosures which firms must make. The primary objective of this paper is to review the extant literature on FI disclosure. This objective is achieved by surveying the literature on: the corporate usage of FIs; the different accounting standards adopted concerning FIs; and empirical studies on FI disclosure. This review concludes that the current research on FI disclosure has generated a number of useful insights. In particular, the paper reports that: FIs are a very important risk management mechanism in ensuring that companies have the cash available to make value-enhancing investments, however, without a clear set of risk management objectives, using such instruments can be dangerous; accounting standards concerning FIs have resulted in enhanced transparency about the usage of these instruments; and FI-related information is a key input into investors’ decision-making processes. Finally, the paper provides a number of suggestions for future research in the area.

Keywords: financial instruments, financial reporting, accounting standards, value relevance, corporate disclosure

Procedia PDF Downloads 387

Authors: Rodrigo Zepeda

Abstract:

Transaction cost analysis (TCA) is a way of analyzing the relative performance of different intermediaries and different trading strategies for trades undertaken in financial instruments. It is a way for an investor to determine the overall quality of execution of a particular trade, and there are many different approaches to undertaking TCA. Under the updated Markets in Financial Instruments Directive (2014/65/EU) (MiFID II), investment firms are required when executing orders, to take all sufficient steps to obtain the best possible result for their clients. This requirement for 'Best Execution' must take into account price, costs, speed, likelihood of execution and settlement, size, nature or any other consideration relevant to the execution of the order. The new regulatory compliance framework under MiFID II will now also apply across a very broad range of financial instruments. This article will provide a comprehensive technical analysis of how TCA and Best Execution will significantly change under MiFID II. It will also explain why harmonization of post-trade reporting requirements under MiFID II could potentially support the development of peer group analysis, which in turn could provide a new and highly advanced framework for TCA that could more effectively support Best Execution requirements under MiFID II. The study is significant because there are no studies that have dealt with TCA and Best Execution under MiFID II in the literature.

Keywords: transaction cost analysis, execution quality, best execution, MiFID II, financial instruments

Procedia PDF Downloads 266

Authors: Maximilian Elsen, Frank Tietze

Abstract:

The development and diffusion of green technologies are crucial for achieving our ambitious climate targets. The Paris Agreement commits its members to develop strategies for achieving net zero greenhouse gas emissions by the second half of the century. Governments, executives, and academics are working on net-zero strategies and the business of rating organisations on their environmental, social and governance (ESG) performance has grown tremendously in its public interest. ESG data is now commonly integrated into traditional investment analysis and an important factor in investment decisions. Creating these metrics, however, is inherently challenging as environmental and social impacts are hard to measure and uniform requirements on ESG reporting are lacking. ESG metrics are often incomplete and inconsistent as they lack fully accepted reporting standards and are often of qualitative nature. This study explores the use of patent data for assessing the environmental performance of companies by focusing on their patented inventions in the space of climate change mitigation and adaptation technologies (CCMAT). The present study builds on the successful identification of CCMAT patents. In this context, the study adopts the Y02 patent classification, a fully cross-sectional tagging scheme that is fully incorporated in the Cooperative Patent Classification (CPC), to identify Climate Change Adaptation Technologies. The Y02 classification was jointly developed by the European Patent Office (EPO) and the United States Patent and Trademark Office (USPTO) and provides means to examine technologies in the field of mitigation and adaptation to climate change across relevant technologies. This paper develops sustainability-related metrics for firm-level patent portfolios. We do so by adopting a three-step approach. First, we identify relevant CCMAT patents based on their classification as Y02 CPC patents. Second, we examine the technological strength of the identified CCMAT patents by including more traditional metrics from the field of patent analytics while considering their relevance in the space of CCMAT. Such metrics include, among others, the number of forward citations a patent receives, as well as the backward citations and the size of the focal patent family. Third, we conduct our analysis on a firm level by sector for a sample of companies from different industries and compare the derived sustainability performance metrics with the firms’ environmental and financial performance based on carbon emissions and revenue data. The main outcome of this research is the development of sustainability-related metrics for firm-level environmental performance based on patent data. This research has the potential to complement existing ESG metrics from an innovation perspective by focusing on the environmental performance of companies and putting them into perspective to conventional financial performance metrics. We further provide insights into the environmental performance of companies on a sector level. This study has implications of both academic and practical nature. Academically, it contributes to the research on eco-innovation and the literature on innovation and intellectual property (IP). Practically, the study has implications for policymakers by deriving meaningful insights into the environmental performance from an innovation and IP perspective. Such metrics are further relevant for investors and potentially complement existing ESG data.

Keywords: climate change mitigation, innovation, patent portfolios, sustainability

Procedia PDF Downloads 55

Authors: Saba Latif

Abstract:

The use of social media among university students is a topic of ongoing debate, with conflicting views on its impact on academic achievement. This study aimed to explore the relationship between social media use and academic achievement among university students and to identify factors that may contribute to positive or negative effects. The study used a mixed-methods design, including a survey of 500 university students and qualitative interviews with a subset of participants. The survey results showed that social media use was prevalent among students, with Facebook and Instagram are the most commonly used platforms. The findings also indicated a positive relationship between social media use and academic achievement, with students who reported higher levels of social media use also reporting higher GPAs. However, the qualitative interviews revealed that excessive use of social media could be a distraction that hinders academic performance, especially when students use it to procrastinate or to stay up late at night. Overall, the findings suggest that social media use can have both positive and negative effects on academic achievement among university students. Responsible and balanced use of social media, such as setting limits on usage and avoiding procrastination, may help students maximize the benefits while minimizing the risks.

Keywords: social media, university, achievement, effective, learning

Procedia PDF Downloads 39

Authors: Seema Singh Parmar, Shweta Chauhan

Abstract:

Aims & Objectives: To evaluate the presence of various psychiatric disorders in patients reporting with a headache as the only symptom. Methodology: 200 patients with the chief complain of a headache who visited the psychiatric OPD of a tertiary care were investigated. Out of them 50 who had pure psychiatric illness without any other neurological disease were investigated, and their diagnosis was made. Independent sample t-tests were applied to generate results. Results: The most common psychiatric diagnosis seen in the sample was Depression (64%) out of which 47% showed features of Depression with anxious distress. Other psychiatric disorders seen were Generalized Anxiety Disorder, Panic Attacks, Somatic Symptom Disorder and Obsessive Compulsive Disorder. For pure psychiatry, headache related illnesses female to male ratio was 1.64. Conclusion: The increasing frequency of psychiatric disorders among patients who only visit the doctor seeking treat a headache shows the need for better identification of psychiatric disorders because proper diagnosis and target of psychiatric treatment shall give complete relief to the patient’s symptomatology.

Keywords: anxiety disorders, depression, headache, panic attacks

Procedia PDF Downloads 347

Authors: Ana Luísa Mouro

Abstract:

When the financial crisis exploded in 2008 in the United States, unleashed by the collapse of Lehman Brothers, and contaminated the economies of the European periphery, Germany appeared as the anchor of the stability of all European institutions and countries in difficulty. The solutions provided by the German government have triggered a deep political debate about the key position Germany has conquered at the heart of Europe - a new “German question” has been created. Some say Germany has achieved by peaceful means what was not able to get through military conquest - the domination of Europe – and many fear Germany’s economic power. This debate about the new role of Germany in Europe has received special attention in the European media and Portugal has not been the exception. The present study has been based on the survey, selection and critical analysis of news reporting, opinion articles, interviews and editorials, published in the weekly Expresso and in the daily Público, between 2008 and 2015 (year of the 25th anniversary of Germany’s unification). The findings of this study will show the paradox of German power and its relevance for Europe’s future.

Keywords: Euro crises, German Europe, intercultural hermeneutics, Portuguese quality press

Procedia PDF Downloads 214

Authors: Erez Kita, Gil Luria

Abstract:

This study examines gender as a boundary condition for the relationship between the psychological variable of mindfulness and the social variable of income with regards to the use of smartphones by young drivers. The use of smartphones while driving increases the likelihood of a car accident, endangering young drivers and other road users. The study sample included 186 young drivers who were legally permitted to drive without supervision. The subjects were first asked to complete questionnaires on mindfulness and income. Next, their smartphone use while driving was monitored over a one-month period. This study is unique as it used an objective smartphone monitoring application (rather than self-reporting) to count the number of times the young participants actually touched their smartphones while driving. The findings show that gender moderates the effects of social and personal factors (i.e., income and mindfulness) on the use of smartphones while driving. The pattern of moderation was similar for both social and personal factors. For men, mindfulness and income are negatively associated with the use of smartphones while driving. These factors are not related to the use of smartphones by women drivers. Mindfulness and income can be used to identify male populations that are at risk of using smartphones while driving. Interventions that improve mindfulness can be used to reduce the use of smartphones by male drivers.

Keywords: mindfulness, using smartphones while driving, income, gender, young drivers

Procedia PDF Downloads 143

Authors: Prateep Wajeetongratana

Abstract:

This study investigates the management accountant’s roles that link with the creation of corporate shared value to enable more effective decision-making and improve the information needs of stakeholders. Mixed method is employed to collect using triangulation for credibility. A quantitative approach is employed to conduct a survey of 200 Thai companies providing annual reports in the Stock Exchange of Thailand. The results of the study reveal that environmental and social data incorporated in a corporate social responsibility (CSR) disclosure are based on the indicators of the Global Reporting Initiatives (GRI) at a statistically significant level of 0.01. Environmental and social indicators in CSR are associated with environmental and social data disclosed in the annual report to support stakeholders’ and the public’s interests that are addressed and show that a significant relationship between environmental and social in CSR disclosures and the information in annual reports is statistically significant at the 0.01 level.

Keywords: corporate social responsibility, creating shared value, management accountant’s roles, stock exchange of Thailand

Procedia PDF Downloads 199

Authors: Hisyam Hidayatullah

Abstract:

Utilization game on a lesson needs to be done in order to provide proper motoric learning model to improve students' skills. Approach to the game, as one of the models of a motoric learning, is intended to improve student learning outcomes math trigonometry materials generally that prioritize a Memory or rote. The purpose of this study is producting innovation to improve a cognitive abilities of students in the field, to improve student performance, and ultimately to improve student understanding in determining a value of trigonometry in various quadrants, and it apply a approach to the game Domino "Cassava H154M" who is adopted from cassava game and it has made total revised in cassava content. The game is divided into 3 sessions: sine cassava, cosine cassava and cassava tangent. Researchers using action of research method, which consists of several stages such as: planning, implementation, observation, reporting and evaluation. Researchers found that a game approaches can improve student learning outcomes, enhance students' creativity in terms of their motoric learning, and creating a supportive learning environment.

Keywords: cassava "H154M", motoric, value of trigonometry, quadrant

Procedia PDF Downloads 301

Authors: Michael C. Nwaohia

Abstract:

Whereas anecdotal evidence supports the notion that increase in information technology (IT) know-how may enhance output of professionals in the accounting sector, this has not been systematically explored in the Nigerian context. Against this background, this paper examines the correlation between knowledgeability of IT and level of performance at everyday auditing and accounting tasks. It utilizes primary and secondary data from selected business organizations in Lagos, Nigeria. Accounting staff were administered structured questionnaires which, amongst other things, sought to examine knowledge and exposure to information technology prior to joining the firms and current level of performance based on self-reporting and supervisor comments. In addition, exposure to on-the-job IT training and current level of performance was examined. The statistical analysis of the data was done using the SPSS package. The results strongly suggest that prior exposure to IT skills enabled accounting professionals to better flexibly fit into the dynamic environment in which contemporary business takes place. Ultimately, the paper attempts to explicate some of the implications of these findings for individuals and business firms.

Keywords: accounting, firms, information technology, professional behavior

Procedia PDF Downloads 209

Authors: Pipop Chatrabhuti, S. Visessri, T. Charinpanitkul

Abstract:

Precision irrigation (PI) technology has emerged as a solution to optimize water usage in agriculture, aiming to maximize crop yields while minimizing water waste. Developing a new PI for commercialization requires developers to research, synthesize, evaluate, and select appropriate technologies and make use of such information to produce innovative products. The objective of this review is to facilitate innovators by providing them with a summary of existing knowledge and the identification of gaps in research linking to the innovative development of PI. This paper reviews and synthesizes technologies and components relevant to precision irrigation, highlighting its potential benefits and challenges. The Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) framework is used for the review. The study is intended to contribute to innovators who apply for collaborative approach to problem-solving and idea generation that involves seeking external input and resources from a diverse range of individuals and organizations.

Keywords: innovation synthesis, technology assessment, precision irrigation technologies, precision irrigation components, new product development

Procedia PDF Downloads 40

Authors: Vaiddehi Bansal, Laura Hinson, Mayumi Rezwan, Erin Leasure, Mithila Iyer, Connor Roth, Poulomi Pal, Kareem Kysia

Abstract:

As digital usage becomes increasingly ubiquitous worldwide, technology-facilitated gender-based violence (GBV) has garnered increasing attention in the recent years, especially during the COVID-19 pandemic. This form of violence is defined as “action by one or more people that harms others based on their sexual or gender identity or by enforcing harmful gender norms. This action is carried out using the internet and/or mobile technology that harms others based on their sexual or gender identity or by enforcing harmful gender norms”.Common forms of technology-facilitated GBV include cyberstalking, cyberbullying, sexual harassment, image-based abuse, doxing, hacking, gendertrolling, hate speech, and impersonation. Most literature on this pervasive yet complex issue has emerged from high-income countries, and few studies comprehensively summarize its prevalence, manifestations, and implications. This rigorous scoping review examines the evidence base of this phenomenon in low and middle-income countries across Asia, summarizing trends and gaps to inform actionable recommendations. The research team developed search terms to conduct a comprehensive search of peer-reviewed and grey literature. Query results were eligible for inclusion if they were published in English between 2006-2021 and with an explicit emphasis on technology-facilitated violence, gender, and the countries of interest in the Asia region. Title, abstracts, and full-texts were independently screened by two reviewers based on inclusion criteria, and data was extracted through deductive coding. Of 2,042 articles screened, 97 met inclusion criteria. The review revealed a gap in the evidence-base in Central Asia and the Pacific Islands. Findings across South and Southeast Asia indicate that technology-facilitated GBV comprises various forms of abuse, violence, and harassment that are largely shaped by country-specific societal norms and technological landscapes. The literature confirms that women, girls, and sexual minorities, especially those with intersecting marginalized identities, are often more vulnerable to experiencing online violence. Cultural norms and patriarchal structures tend to stigmatize survivors, limiting their ability to seek social and legal support. Survivors are also less likely to report their experience due to barriers such as lack of awareness of reporting mechanisms, the perception that digital platforms will not address their complaints, and cumbersome reporting systems. The COVID-19 pandemic has further exacerbated perpetration and strained support mechanisms. Prevalence varies by the form of violence but is difficult to estimate accurately due to underreporting and disjointed, outdated, or non-existent legal definitions. Addressing technology-facilitated GBV in Asia requires collective action from multiple actors, including government authorities, technology companies, digital and feminist movements, NGOs, and researchers.

Keywords: gender-based violence, technology, online sexual harassment, image-based abuse

Procedia PDF Downloads 95

Authors: Petra Dilling

Abstract:

This study examines the market reaction to the publication of integrated reports for a sample of 316 global companies for the reporting year 2018. Applying event study methodology, we find significant cumulative average abnormal returns (CAARs) after the publication date. To ensure robust estimation resultsthe three-factor model, according to Fama and French, is used as well as a market-adjusted model, a CAPM and a Frama-French model taking GARCH effects into account. We find a significant positive CAAR after the publication day of the integrated report. Our results suggest that investors react to information provided in the integrated report and that they react differently to the annual financial report. Furthermore, our cross-sectional analysis confirms that companies with a significant positive cumulative average abnormal show certain characteristic. It was found that European companies have a higher likelihood to experience a stronger significant positive market reaction to their integrated report publication.

Keywords: integrated report, event methodology, cumulative abnormal return, sustainability, CAPM

Procedia PDF Downloads 117

Authors: Mahdieh Dehghan Nayeri, Hani Arbabi, Seid Pooyan Ghafoori

Abstract:

Civic crowdfunding- crowdfunding public projects- which goes beyond people management- as a significant part of public projects stakeholders- and requires the active engagement of the public in both the financing and decision-making processes of public projects, is expanding. However, in most countries of the world, no specific legal framework has been approved for governing and managing the implementation of projects through this method. Through a systematic literature review, following the Preferred Reporting Items for Systematic Reviews (PRISMA), this article has studied and discussed the legal issues of civic crowdfunded projects in the countries leading the use of this method, in four themes; one related to the legal environment and three related to three leading players in civic crowdfunded projects include the investor, the platform, and the investee. The review showed that despite the increasing attention to people's engagement in public projects -financial and non-financial- not much scientific research has been done to formulate fully structured legal structures. Finally, neglected areas in research have been discussed as a guide for future research.

Keywords: civic crowdfunding, equity crowdfunding, public projects, legal issues, crowdsourcing

Procedia PDF Downloads 194

Authors: Robert D. Hanser, Gina M. Hanser

Abstract:

This paper provides an overview of Coordinated Community Response Teams (CCRT) to Intimate Partner Violence (IPV). The CCRT, as a partnership and collaborative effort between multiple agencies is highlighted. This paper is a legal analysis that showcases new legislation and legal requirements in the United States for investigating, processing, and reporting to acts of victimization have transformed the role of the university’s CCRT on campus, making its mission all the more important, both internal and external to the campus. As a specific example, discussion of the CCRT in Northeast Louisiana at the University of Louisiana at Monroe is provided as an example of involvement in this initiative, where federal grant funding has allowed a micro version of the region’s CCRT to be implemented on that campus. Simultaneously, university personnel also work with external agencies throughout the community in intimate partner violence response. Amidst this, the result is a genuine partnership between practitioners and researchers who work together to provide public awareness, prevention, first-responder, and intervention services in a comprehensive manner throughout Northeast Louisiana.

Keywords: interperaonal violence, sexual assault, dating violence, campus violence

Procedia PDF Downloads 282

Authors: N. Philipova

Abstract:

The influence of the geometric parameters of trapezoidal labyrinth channel on the emitter discharge is investigated in this work. The impact of the dentate angle, the dentate spacing, and the dentate height are studied among the geometric parameters of the labyrinth channel. Numerical simulations of the water flow movement are performed according to central cubic composite design using Commercial codes GAMBIT and FLUENT. Inlet pressure of the dripper is set up to be 1 bar. The objective of this paper is to derive a mathematical model of the emitter discharge depending on the dentate angle, the dentate spacing, the dentate height of the labyrinth channel. As a result, the obtained mathematical model is a second-order polynomial reporting 2-way interactions among the geometric parameters. The dentate spacing has the most important and positive influence on the emitter discharge, followed by the simultaneous impact of the dentate spacing and the dentate height. The dentate angle in the observed interval has no significant effect on the emitter discharge. The obtained model can be used as a basis for a future emitter design.

Keywords: drip irrigation, labyrinth channel hydrodynamics, numerical simulations, Reynolds stress model.

Procedia PDF Downloads 165