Search results for: voluntary audit

Authors: Thomas Elliot, Javier Babi Almenar, Benedetto Rugani

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The integration of urban metabolism (UM) with spatially explicit ecosystem service (ES) stocks has the potential to advance sustainable urban development. It will correct the lack of spatially specificity of current urban metabolism models. Furthermore, it will include into UM not only the physical properties of material and energy stocks and flows, but also the implications to the natural capital that provides and maintains human well-being. This paper presents the first stages of a modelling framework by which urban planners can assess spatially the trade-offs of ES flows resulting from urban interventions of different character and scale. This framework allows for a multi-region assessment which takes into account sustainability burdens consequent to an urban planning event occurring elsewhere in the environment. The urban boundary is defined as the Functional Urban Audit (FUA) method to account for trans-administrative ES flows. ES are mapped using CORINE land use within the FUA. These stocks and flows are incorporated into a UM assessment method to demonstrate the transfer and flux of ES arising from different urban planning implementations.

Keywords: ecological economics, ecosystem services, spatial planning, urban metabolism

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Authors: Zylfi Shehu, Rozeta Shatku

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The aim of this study is the identification of the goods and the consequences it brings up the mountain climbing to the youth, how mountain climbing influences in physical activity and the health of young people. Taken to study 37 young people aged 18-30 years, 25 males and 12 females. The selection was made at random and voluntary. Subjects were not professionals but amateurs climbing in the mountain. They were informed and instructed for the test to be carried out. The ascent was made in January 2016 in the Mount of Gjallica in Kukës, Albania, the height of the mountain is 2489 m above sea level. Backpack for each subject weighing 32 kg. Time of ascent, attitude and descent was 6 days. In 22 males, 2 of them did not afford the ascent on the first day and went back. Of the 12 women, 5 of them withdrew on the first day. During the descent on day six, 20 males 7 of them had minor injuries, three with serious injuries. While a total of 7 women, 4 of them had minor injuries and one with serious injuries. Most of the men and women who deal with physical activity throughout life faced the light and were not injured, and the rest that were not dealt with physical activity were more injured. Lack of experience and knowledge was one of the causes of injuries. The subjects had anxiety all the time, uncertainty and fear of avalanches of snow and difficult terrain.

Keywords: climbing, physical activity, young people

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Authors: Peter Oyelere, Fernando Zanella

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Corporate governance is one of the most discussed and researched issues in recent times in countries around the world, with different countries developing and adopting different governance structures, models and mechanisms. While the Codes of corporate governance have been weaved into the regulatory fabrics of most countries, it is equally critically important that their mechanisms, procedures and practices be transparent, and be transparently communicated to all stakeholders. The Internet can be a very useful and cost-effective tool for the timely and voluntary communication of corporate governance matters to stakeholders. The current paper details the results of an investigation on the extent of which companies listed in the UAE are using the Internet for communicating corporate governance issues, matters and procedures. We surveyed the websites of companies listed on the two UAE Stock Exchanges – the Abu Dhabi Stock Exchange (ADX) and the Dubai Financial Market (DFM) – to find out their level and nature of usage of the Internet for corporate governance disclosures. Regulatory and policy implications of the results of our investigation, as well as other areas for further studies, are also presented in the paper.

Keywords: corporate governance, internet financial reporting, regulation, transparency, United Arab Emirates

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Authors: Rodríguez Sánchez Carla, Sancho-Esper Franco, Guillen-Davo Marina

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Tourism is one of the most important sectors worldwide since it is an important economic engine for today's society. It is also one of the sectors that most negatively affect the environment in terms of CO₂ emissions due to this expansion. In light of this, airlines are developing Voluntary Carbon Offset (VCO). There is important evidence focused on analyzing the features of these VCO programs and their efficacy in reducing CO₂ emissions, and findings are mixed without a clear consensus. Different research approaches have centered on analyzing factors and consequences of VCO programs, such as economic modelling based on panel data, survey research based on traveler responses or experimental research analyzing customer decisions in a simulated context. This study belongs to the latter group because it tries to understand how different characteristics of an online ticket purchase website affect the willingness of a traveler to choose a sustainable one. The proposed behavioral model is based on several theories, such as the nudge theory, the dual processing ELM and the cognitive dissonance theory. This randomized experiment aims at overcoming previous studies based on self-reported measures that mainly study sustainable behavioral intention rather than actual decision-making. It also complements traditional self-reported independent variables by gathering objective information from an eye-tracking device. This experiment analyzes the influence of two characteristics of the online purchase website: i) the type of information regarding flight CO₂ emissions (quantitative vs. qualitative) and the comparison framework related to the sustainable purchase decision (negative: alternative with more emissions than the average flight of the route vs. positive: alternative with less emissions than the average flight of the route), therefore it is a 2x2 experiment with four alternative scenarios. A pretest was run before the actual experiment to refine the experiment features and to check the manipulations. Afterward, a different sample of students answered the pre-test questionnaire aimed at recruiting the cases and measuring several pre-stimulus measures. One week later, students came to the neurolab at the University setting to be part of the experiment, made their decision regarding online purchases and answered the post-test survey. A final sample of 21 students was gathered. The committee of ethics of the institution approved the experiment. The results show that qualitative information generates more sustainable decisions (less contaminant alternative) than quantitative information. Moreover, evidence shows that subjects are more willing to choose the sustainable decision to be more ecological (comparison of the average with the less contaminant alternative) rather than to be less contaminant (comparison of the average with the more contaminant alternative). There are also interesting differences in the information processing variables from the eye tracker. Both the total time to make the choice and the specific times by area of interest (AOI) differ depending on the assigned scenario. These results allow for a better understanding of the factors that condition the decision of a traveler to be part of a VCO program and provide useful information for airline managers to promote these programs to reduce environmental impact.

Keywords: voluntary carbon offset, airline, online purchase, carbon emission, sustainability, randomized experiment

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Authors: Athena Pedro, Carushca de Beer, Erin Cupido, Tarryn Johnson, Tawana Keneilwe, Crystal Stoffels, Carinne Annfred Lorraine Petersen, Kuan Michael Truskey

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The early experiences of children during their first 1000 days of life are the main determining factor of their development. Therefore, the aim of this study was to explore mothers' understanding of an attachment bond and the role that it plays in early childhood. A qualitative exploratory research design guided this study. Ethics approval was granted by appropriate ethics committees. Data were gathered through the use of semi-structured interviews with 15 participants within the Cape Town area, South Africa. Participants completed informed consents and were informed of confidentiality, anonymity, their rights, and voluntary participation. Thematically analysed data revealed that many participants were unaware of the term ‘the first 1000 days of a child’s life’; however, they were aware of the methods to be used for forming an attachment bond with their children. There is a need for more awareness on the subject matter within South Africa.

Keywords: awareness, children, first 1000 days, milestones, South Africa, understanding

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Authors: Varsha Reddy Jayar

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Background: Our elderly family members deserve our best care. It's our responsibility to ensure they're healthy and safe. The population of India is increasing rapidly. People are literally being born in the streets, and there is a high growth on taxes and healthcare costs. Indian families are challenged with taking care of everyone. When you have elderly parents and a demanding job, it can be difficult to take care of them. You might not have enough time to care for them when you're already working or dealing with emotional difficulties. Living alone in old age can cause older individuals to face many health risks. Many seniors find living and caring for themselves challenging when they live by themselves. This study explored the factors that affect whether or not elderly people choose to live in old age homes. Methods: This study was carried out on 123 elderly people living in different old age homes in Karnataka, India. The reason for their residence at the home was explored using an interview. Results: It was found that the most common reason for living in an old age home is due to abuse from children and grandchildren; the majority reported were Daughter in law issues in the family specific to the adjustment and understanding amongst them. Conclusion: More and more elderly people in India are choosing to stay in old age homes as they get older. The government and voluntary agencies must have some sort of arrangements for institutional support.

Keywords: old age home, elderly, Aging, challenges of aging

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Authors: Domenico Palladino, Nicolandrea Calabrese, Francesca Caffari, Giulia Centi, Francesca Margiotta, Giovanni Murano, Laura Ronchetti, Paolo Signoretti, Lisa Volpe, Silvia Di Turi

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The aim to achieve a fully decarbonized building stock by 2050 stands as one of the most challenging issues within the spectrum of energy and climate objectives. Numerous strategies are imperative, particularly emphasizing the reduction and optimization of energy demand. Ensuring the high energy performance of buildings emerges as a top priority, with measures aimed at cutting energy consumptions. Concurrently, it is imperative to decrease greenhouse gas emissions by using renewable energy sources for the on-site energy production, thereby striving for an energy balance leading towards zero-emission buildings. Italy's predominant building stock comprises ancient buildings, many of which hold historical significance and are subject to stringent preservation and conservation regulations. Attaining high levels of energy efficiency and reducing CO2 emissions in such buildings poses a considerable challenge, given their unique characteristics and the imperative to adhere to principles of conservation and restoration. Additionally, conducting a meticulous analysis of these buildings' current state is crucial for accurately quantifying their energy performance and predicting the potential impacts of proposed renovation strategies on energy consumption reduction. Within this framework, the paper presents a pilot case in Rome, outlining a methodological approach for the renovation of historic buildings towards achieving Zero Emission Building (ZEB) objective. The building has a mixed function with offices, a conference hall, and an exposition area. The building envelope is made of historical and precious materials used as cladding which must be preserved. A thorough understanding of the building's current condition serves as a prerequisite for analyzing its energy performance. This involves conducting comprehensive archival research, undertaking on-site diagnostic examinations to characterize the building envelope and its systems, and evaluating actual energy usage data derived from energy bills. Energy simulations and audit are the first step in the analysis with the assessment of the energy performance of the actual current state. Subsequently, different renovation scenarios are proposed, encompassing advanced building techniques, to pinpoint the key actions necessary for improving mechanical systems, automation and control systems, and the integration of renewable energy production. These scenarios entail different levels of renovation, ranging from meeting minimum energy performance goals to achieving the highest possible energy efficiency level. The proposed interventions are meticulously analyzed and compared to ascertain the feasibility of attaining the Zero Emission Building objective. In conclusion, the paper provides valuable insights that can be extrapolated to inform a broader approach towards energy-efficient refurbishment of historical buildings that may have limited potential for renovation in their building envelopes. By adopting a methodical and nuanced approach, it is possible to reconcile the imperative of preserving cultural heritage with the pressing need to transition towards a sustainable, low-carbon future.

Keywords: energy conservation and transition, energy efficiency in historical buildings, buildings energy performance, energy retrofitting, zero emission buildings, energy simulation

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Authors: Reuben Govender, M. L. Woermann

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The ISO 14001 management system standard was first published in 1996. It is a voluntary standard adopted by both private and public sector organizations globally. Adoption of the ISO 14001 standard at the corporate level is done to help manage business impacts on the environment e.g. pollution control. The International Organization for Standardization (ISO) revised the standard in 2004 and recently in 2015. The current revision of the standard appears to adopt a communitarian-type philosophy. The inclusion of requirements to consider external 'interested party' needs and expectations implies this philosophy. Therefore, at operational level businesses implementing ISO 14001 will have to consider needs and expectations beyond local laws. Should these external needs and expectations be included in the scope of the environmental management system, they become requirements to be complied with in much the same way as compliance to laws. The authors assert that the recent changes to ISO 14001 introduce an ethical dimension to the standard. The authors assert that business ethics as a discipline now finds relevance in ISO 14001 via contemporary stakeholder theory and discourse ethics. Finally, the authors postulate implications of (not) addressing these requirements before July 2018 when transition to the revised standard must be complete globally.

Keywords: business ethics, environmental ethics, ethics practice, ISO 14001:2015

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Authors: Ahmadreza Jabalameli, Mohammad Ebrahimpour Borujeni

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This study aims to evaluate the effectiveness of intensive short-term dynamic psychotherapy (ISTDP) on ambiguity tolerance, emotional intelligence and stress coping strategies in financial market traders. The methodology of this study was quasi-experimental, pre-test and post-test with control group. The statistical population of this study includes all students at Jabalameli Information Technology Academy in 2022. Among them, 30 people were selected by voluntary sampling through interviews, and were randomly divided into two experimental and control groups of 51 people. And the components were measured according to McLain Ambiguity Tolerance Questionnaire, Bar-On Emotional Intelligence and Lazarus Stress Coping Strategies. The data were obtained by SPSS software and were analyzed by using multivariate analysis of covariance. The results indicate that intensive short-term dynamic psychotherapy influences the emotional intelligence as well as the ambiguity tolerance of traders.

Keywords: ISTDP, ambiguity tolerance, trading, emotional intelligence, stress

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Authors: M. S. Rodríguez, F. Cadaveira, M. F. Páramo

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First year university students comprise one of the groups most likely to indulge in hazardous alcohol consumption. The transition from secondary school to university presents a range of academic, social and developmental challenges requiring new responses that will meet the demands of this highly competitive environment. The main purpose of this research was to analyze the influence of gender and hazardous alcohol consumption on academic performance of 300 university students in Spain in a three-year follow-up study. Alcohol consumption was measured using the Alcohol Use Identification Test (AUDIT), and the average university grades were provided by the Academic Management Services of the University. Analysis of variance showed that the level of alcohol consumption significantly affected academic performance. Students undertaking hazardous alcohol consumption obtained the lowest grades during the first three years at university. These effects were particularly marked in the sample of women with a hazardous pattern of alcohol consumption, although the interaction between gender and this type of consumption was not significant. The study highlights the impact of hazardous alcohol consumption on the academic trajectory of university students. The findings confirm that alcohol consumption predicts poor academic performance in first year students and that the low level of performance is maintained throughout the university career.

Keywords: academic performance, alcohol consumption, gender, university students

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Authors: Amna Tariq Shah

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Amid the pandemic, the contemporary landscape has experienced accelerated growth in small business activities and an expanding digital marketplace, further exacerbating the issue of non-compliance among self-employed individuals through aggressive tax planning and evasion. This research seeks to address these challenges by developing strategic tax policies that promote voluntary compliance and improve taxpayer facilitation. The study employs the innovative MINDSPACE framework to examine three psychosocial factors—tax communication, tax literacy, and shaming—to optimize policy responses, address administrative shortcomings, and ensure adequate revenue collection for public goods and services. Preliminary findings suggest that incomprehensible communication from tax authorities drives individuals to seek alternative, potentially biased sources of tax information, thereby exacerbating non-compliance. Furthermore, the study reveals low tax literacy among Australian and Pakistani respondents, with many struggling to navigate complex tax processes and comprehend tax laws. Consequently, policy recommendations include simplifying tax return filing and enhancing pre-populated tax returns. In terms of shaming, the research indicates that Australians, being an individualistic society, may not respond well to shaming techniques due to privacy concerns. In contrast, Pakistanis, as a collectivistic society, may be more receptive to naming and shaming approaches. The study employs a mixed-method approach, utilizing interviews and surveys to analyze the issue in both jurisdictions. The use of mixed methods allows for a more comprehensive understanding of tax compliance behavior, combining the depth of qualitative insights with the generalizability of quantitative data, ultimately leading to more robust and well-informed policy recommendations. By examining evidence from opposite jurisdictions, namely a developed country (Australia) and a developing country (Pakistan), the study's applicability is enhanced, providing perspectives from two disparate contexts that offer insights from opposite ends of the economic, cultural, and social spectra. The non-comparative case study methodology offers valuable insights into human behavior, which can be applied to other jurisdictions as well. The application of the MINDSPACE framework in this research is particularly significant, as it introduces a novel approach to tax compliance behavior analysis. By integrating insights from behavioral economics, the framework enables a comprehensive understanding of the psychological and social factors influencing taxpayer decision-making, facilitating the development of targeted and effective policy interventions. This research carries substantial importance as it addresses critical challenges in tax compliance and administration, with far-reaching implications for revenue collection and the provision of public goods and services. By investigating the psychosocial factors that influence taxpayer behavior and utilizing the MINDSPACE framework, the study contributes invaluable insights to the field of tax policy. These insights can inform policymakers and tax administrators in developing more effective tax policies that enhance taxpayer facilitation, address administrative obstacles, promote a more equitable and efficient tax system, and foster voluntary compliance, ultimately strengthening the financial foundation of governments and communities.

Keywords: individual tax compliance behavior, psychosocial factors, tax non-compliance, tax policy

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Authors: Arsenio Jose Mindu

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The concern to carry out a study related to Energy Efficiency arose based on the various debates in international television networks and not only, but also in several forums of national debates. The concept of Energy Efficiency is not yet widely disseminated and /or taken into account in terms of energy consumption, not only at the domestic level but also at the industrial level in Mozambique. In the context of the energy audit, the time during which each of the appliances is connected to the voltage source, the time during which they are in standby mode was recorded on a spreadsheet basis. Based on these data, daily and monthly consumption was calculated. In order to have more accurate information on the daily levels of daily consumption, the electricity consumption was read every hour of the day (from 5:00 am to 11:00 pm), since after 23:00 the energy consumption remains constant. For ten days. Based on the daily energy consumption and the maximum consumption power, the design of the photovoltaic system for the residence was made. With the implementation of the photovoltaic system in order to guarantee energy efficiency, there was a significant reduction in the use of electricity from the public grid, increasing from approximately 17 kwh per day to around 11 kwh, thus achieving an energy efficiency of 67.4 %. That is to say, there was a reduction not only in terms of the amount of energy consumed but also of the monthly expenses with electricity, having increased from around 2,500,00Mt (2,500 meticais) to around 800Mt per month.

Keywords: energy efficiency, photovoltaic system, residential sector, Mozambique

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Authors: Cornelius Ehlers, Lisa Harmatiuk, Sharon Rowland, Michelle Shafers

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The objective of the Street Connect program is to provide client-centered care for the homeless population within the City of Red Deer. The program aims to provide an extended continuum of care (addiction, mental health, and physical health) for high acuity homeless individuals who are not connected to a service provider and/or community service agency. Street Connect includes both primary and secondary streams of service: Overall, Street Connect has demonstrated its ability to support vulnerable populations within the City of Red Deer, specifically those who are homeless and seeking addiction, mental health, and medical assistance. The results from the data extract and chart audit reflect the complexity and vulnerability of the clients enrolled in the Street Connect program. The clients were predominantly male, with an average age of 41 years. The majority did not have a permanent address, and 65% did not have employment. Substance abuse/addiction issues were common, combined with a history of psychiatric diagnoses and previous mental health hospitalizations. The most utilized drugs were street drugs such as methamphetamine, fentanyl, and other opioids.

Keywords: client-centred care, homelessness, mental health, rural

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Authors: Noor-ul-Ain, Muhammad Tahir Khan, Kashif Khan, Adeela Ajmal, Hamid Mustafa

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The objective of this study was to evaluate the preservative and upgrading potential of urea (70g/kg DM) added to high moisture oat silage at laboratory scale trial and urea was hydrolysed 95%. Microbial activity measured by pH and volatile fatty acids (VFA) and lactate production was reduced (p<0.001) by the urea addition. The pH of oat silage (without treated) was measured 5.7 and increased up to 8.00 on average while; volatile fatty acids (VFA) concentration was decreased. Relative proportions of fermentation acids changed after urea addition, increasing the acetate and butyrate and decreasing the propionate and lactate proportions. The addition of urea to oat silages increased (P<0.001) water soluble and ammonium nitrogen of the forage. These nitrogen fractions represented more than 40% of total nitrogen. After urea addition, total nitrogen content of oat silages increased from 21.0 g/kg DM to 28 g/kg DM. Application of urea at a rate of 70 g/kg DM significantly increased (P<0.001) the in situ degradation of neutral-detergent fibre after 48h of rumen incubation (NDF-situ). The NDF-situ was 200 g/kg NDF higher on oat forages ensiled with urea than on oat forages ensiled without urea. Oat silages can be effectively preserved and upgraded by ensiling with 70 g urea/kg dry matter. Further studies are required to evaluate voluntary intake of this forage.

Keywords: oat, silage, urea, pH, forage

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Authors: Umar Ubandawaki

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Political participation involves voluntary and deliberate efforts by the members of a political system to determine the kinds of political institution and individuals that will govern them and equally influence the mobilization and allocation of the available societal resources. Over the years, youths in Nigeria participated actively in political party rallies and voting to elect their leaders and representatives in governance. This paper examines categories and nature of participation in politics as well as factors that derived youths into politics in Sokoto State. Through the use of qualitative and quantitative data generated from focus group discussions, interviews and questionnaire, the paper find out that youth, in Sokoto State, have been induced in participatory activities that encourage political thuggery and manipulation of electoral outcomes. Moreover, they are neglected in the mobilization and allocation of the available resources of the society i.e they are denied dividends of good governance. The paper recommends that youths should be engaged into positive participatory activities for ensuring inclusiveness and promotion of good governance in Nigeria. It is hoped that this will enlighten youth and policy implementers on the constructive strategies in controlling youth’s participation in politics in Nigeria.

Keywords: democracy, governance, inclusivenes, participation and politic

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Authors: Peri Harish Kumar, Rafique Umer Harvitkar

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Background: The emergency department mandates maximum efficacy in the utilization of the available resources. Non-urgent patient visits pose a serious concern to the treatment, patient triage, and resources available. Aims and Objectives: We conducted a retrospective case-control study of the emergency department patient list from October 2019 to November 2022. A total of 839 patients formed part of the study. Somatic complaints, vital signs, diagnostic test results, admission to the hospital, etc., were some of the criteria used for the categorization of patients. Results: The proportion of non-urgent visits varied from 7.2% to 43%, with a median of 21%. Somatic complaints were the least associated with further hospital admissions (n=28%), while diagnostic test results were the most significant indicator of further hospital admissions (n=74%). Effective triage helped minimize emergency department admissions by 36%. Conclusion: Our study shows that effective triaging, patient counselling, and round-the-clock consumable monitoring helped in the effective management of patients admitted and also significantly helped provide treatment to the patients most in need.

Keywords: urgent visits, non-urgent visits, traiging, emergency department admissions

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Authors: Siti Indati Mustapa, Hussain Ali Bekhet

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Global CO2 emission and increasing fuel consumption to meet energy demand requirement has become a threat in recent decades. Effort to reduce the CO2 emission is now a matter of priority in most countries of the world including Malaysia. Transportation has been identified as the most intensive sector of carbon-based fuels and achievement of the voluntary target to meet 40% carbon intensity reduction set at the 15th Conference of the Parties (COP15) means that the emission from the transport sector must be reduced accordingly. This posed a great challenge to Malaysia and effort has to be made to embrace suitable and appropriate energy policy for sustainable energy and emission reduction of this sector. The focus of this paper is to analyse the trends of Malaysia’s energy consumption and emission of four different transport sub-sectors (road, rail, aviation and maritime). Underlying factors influencing the growth of energy consumption and emission trends are discussed. Besides, technology status towards energy efficiency in transportation sub-sectors is presented. By reviewing the existing policies and trends of energy used, the paper highlights prospective policy options towards achieving emission reduction in the transportation sector.

Keywords: CO2 emissions, transportation sector, fuel consumption, energy policy, Malaysia

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Authors: M. S. Razana, Z. W. Shafiuddin

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Internal auditing is one of the most important activities for organizations that implement information security management systems (ISMS). The purpose of internal audits is to ensure the ISMS implementation is in accordance to the ISO/IEC 27001 standard and the organization’s own requirements for its ISMS. Competent internal auditors are the main element that contributes to the effectiveness of internal auditing activities. To realize this need, CyberSecurity Malaysia is now in the process of becoming a certification body that certifies ISMS internal auditors. The certification scheme will assess the competence of internal auditors in generic knowledge and skills in management systems, and also in ISMS-specific knowledge and skills. The certification assessment is based on the ISO/IEC 19011 Guidelines for auditing management systems, ISO/IEC 27007 Guidelines for information security management systems auditing and ISO/IEC 27001 Information security management systems requirements. The certification scheme complies with the ISO/IEC 17024 General requirements for bodies operating certification systems of persons. Candidates who pass the exam will be certified as an ISMS Internal Auditor, whose competency will be evaluated every three years.

Keywords: ISMS internal audit, ISMS internal auditor, ISO/IEC 17024, competence, certification

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Authors: Eko Budi Santoso, Kazia Laturette, Stanislaus Adnanto Mastan

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This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values ​​in its business practices.

Keywords: corporate social responsibility disclosure, tax aggressiveness, sustainability assurance, business ethics

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Authors: Victoria Legkikh

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To create a new Orthodox service of Jerusalem rite and to make it possible for a performance, one had to use several types of books. These are menaions and triodion, cleargy service book, stichirarion and typikon. These books keep a part of the information about the service, which a medieval copyist had to put together like a puzzle. But an abundance of necessary books and their variety created a lot of problems in copying services. The main problem was the difference of text in notated and not notated manuscripts (they were corrected at a different time) and lack of information in typikon, which provided only a type of hymns and their mode. After all, a copyist could have both corrected and not corrected manuscripts which also provided a different type of service. It brings us to the situation when we hardly have a couple of manuscripts containing the same service, and it is difficult to understand which changes were made voluntarily and which ones were provided by different types of available manuscripts. A recent paper proposes an analysis of every type of liturgical book and a way of using them in copying and correcting a service so we can divide voluntary changes and changes due to various types of books. The paper also proposes an index showing the “material” life of hymns in different types of manuscripts and the changes of its version and place in the same type of manuscript. This type of index can help in reconstructing the way of creation/copying service and can be useful for publication of the services providing necessary information of every hymn in every used manuscript.

Keywords: orthodox church music, creation, manuscripts, liturgical books

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Authors: Chigozie P. Ugochukwu Okoro

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While the needs of the traveling public are becoming more evolving due to the ever-changing tourism ecosphere; there is a seeming inability to sustain competitive advantage through hospitality enterprise service quality differentials and effective service delivery. Contending with these evolving needs demands a re-assessment of the notions that drive service evolvement thoughts pattern and service delivery processes management in the hospitality enterprise. The intent of this study was to explicate the trends of the evolving needs of the traveling public that are critical to hospitality enterprise service management. The hypothetical study used customer satisfaction to dissect the strategic implication of perception, experience, and socio-cultural engagements in customization of hospitality enterprise services. The study found out that customer perception is cognitive and does not shape service customization. The study also elucidated that customer experience which can be evaluated, is critical in service structure determination and delivery. Socio-cultural engagement is intrinsic in driving service diversification. The study recommends tourists’ audit and cognitive insights as strategic actions for re-designing service efficiency and delivery in hospitality enterprise service management.

Keywords: hospitality enterprise services, strategic management, quality service delivery, notions of criticality

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Authors: Joseph Uche Azubike, Evelyn Ngozi Agbasi, M. I. Ogbonna

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The audit committee of the board of directors could no longer handle the enterprise's risks. Therefore, a risk management committee was created to control them. Thus, this study examined how enterprise risk management committee characteristics affected Nigerian exchange-listed banks' financial performance from 2013 to 2022. The study's hypotheses and three objectives were to determine how enterprise risk management committee size, composition, and gender diversity affect Nigerian banks' performance. An ex-post facto study design collected secondary data from bank annual reports. We used descriptive statistics, correlation analysis, and Ordinary least square regression to analyze panel data. Enterprise risk management committee size and composition had both negative and no significant effect on bank financial performance in Nigeria, whereas enterprise risk committee gender diversity has a 10% favorable effect. The report advises that adding more women with relevant knowledge to the risk committee to boost performance and allowing women to be at the lead of such risk management could improve bank performance in Nigeria since they are noted to be thorough in their tasks.

Keywords: bank, committee, enterprise, management, performance, risk

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Authors: I. D. Mngutyo, T. T. Gyuse, D. S. A. Alaci, J. Atser

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Streets are public spaces that are meaningful to all people because of lack of restriction on streets. Studies show that conditions, activities and people contribute to the success of public spaces. Also, self-organization potential in activity patterns offers a prospect for the revitalization of an urban area. This potential is mostly ignored hence many African streets appear disorganized giving African urban areas an unplanned look. Therefore, this study aims to analyze street utilization patterns and explore the relationship between the pattern of street use and condition of streets in Makurdi.These activity patterns form a data base for the revitalization of public space. Three major and minor arterials streets in nine out of the eleven wards that make up the built up part of Makurdi were purposively selected as units for measurement. A street activity audit was done on streets for activities that can be observed. For activities that cannot be easily observed 4 questionnaires were randomly administered on each of the three streets giving a total of 108 questionnaires. Multivariate statistical tools such as factor analysis and regression will be used to show emerging streets activity patterns and spatial variation among the nine wards.

Keywords: streets, utilization patterns, revitalization, urban design, urban, areas, developing countries

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Authors: M. F. Páramo, F. Cadaveira, M. S. Rodríguez

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The first year at university is a critical period for personal-emotional and academic adjustment in emerging adults. Moreover, some studies show that alcohol consumption increases in young adults on transition to university. The main purpose of this study was to analyze the impact of hazardous alcohol consumption and gender on adjustment to university, understood as a multidimensional construct involving an array of demands. A sample of 300 first year students in Spain completed the Student Adaptation to College Questionnaire (SACQ) and the Alcohol Use Disorders Identification Test (AUDIT). Examination of the data by analysis of variance revealed that adjustment to university was lower in the students undertaking hazardous alcohol consumption than in the other students. Surprisingly, the personal-emotional adjustment of students with hazardous alcohol consumption was not lower than in the other students. Analysis of the gender effect revealed that levels of personal-emotional adjustment were higher in males than in females. This is our first study examining the influence of alcohol consumption on university adjustment. Future research should examine this relationship more closely, with the aim of designing public health strategies focused on limiting abusive consumption of alcohol in university students.

Keywords: alcohol consumption, first year university students, gender, SACQ

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Authors: Anthony Bawa, Konstantinos Banitsas

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Rheumatism is a muscular disorder that affects the muscles of the upper and lower limbs. This condition could potentially progress to impair the movement of patients. This study aims to investigate the hip muscular imbalance in patients with chronic rheumatism. A clinical trial involving a total of 15 participants, made up of 10 patients and 5 control subjects, took place in KATH Hospital between August and September. Participants recruited for the study were of age 54 ± 8years, weight 65± 8kg, and height 176 ± 8cm. Muscle signals were recorded from the rectus femoris, and vastus lateralis on the right and left hip of participants. The parameters used in determining the hip muscular imbalances were the maximum voluntary contraction (MVC%), the mean difference, and hip muscle fatigue levels. The mean signals were compared using a t-test, and the metrics for muscle fatigue assessment were based on the root mean square (RMS), mean absolute value (MAV) and mean frequency (MEF), which were computed between the hip muscles of participants. The results indicated that there were significant imbalances in the muscle coactivity between the right and left hip muscles of patients. The patients’ MVC values were observed to be above 10% when compared with control subjects. Furthermore, the mean difference was seen to be higher with p > 0.002 among patients, which indicated clear differences in the hip muscle contraction activities. The findings indicate significant hip muscular imbalances for patients with rheumatism compared with control subjects. Information about the imbalances among patients will be useful for clinicians in designing therapeutic muscle-strengthening exercises.

Keywords: muscular, imbalances, rheumatism, Hip

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Authors: Saurav Dhawan, Sanchit Bansal

Abstract:

Background T-MACS is a computer-based decision aid that ‘rules in’ and ‘rules out’ ACS using a combination of the presence or absence of six clinical features with only one biomarker measured on arrival: hs-cTnT. T-MACS had 99.3% negative predictive value and 98.7% sensitivity for ACS, ‘ruling out’ ACS in 40% of patients while ‘ruling in’ 5% at the highest risk. We aim at benchmarking the use of T-MACS which could help to conserve healthcare resources, facilitate early discharges, and ensure safe practice. Methodology Randomized retrospective data collection (n=300) was done from ED electronic records across 3 hospital sites within MFT over a period of 2 months. Data was analysed and compared by percentage for the usage of T-MACS, number of admissions/discharges, and in days for length of stay in hospital. Results MRI A&E had the maximum compliance with the use of T-MACS in the trust at 66%, with minimum admissions (44%) and an average length of stay of 1.825 days. NMG A&E had an extremely low compliance rate (8 %), with 75% admission and 3.387 days as the average length of stay. WYT A&E had no TMACS recorded, with a maximum of 79% admissions and the longest average length of stay at 5.07 days. Conclusion All three hospital sites had a RAG rating of ‘RED’ as per the compliance levels. The assurance level was calculated as ‘Very Limited’ across all sites. There was a positive correlation observed between compliance with TMACS and direct discharges from ED, thereby reducing the average length of stay for patients in the hospital.

Keywords: ACS, discharges, ED, T-MACS

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Authors: Ofuan James Ilaboya, Okhae J. Ibhadode

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The objective of this paper is to theoretically examine the truism of the “true and fair view” in the context of financial reporting. The paper examines the concepts such as true, fair, true and fair view, problems of true and fair view, the origin/history of true and fair view, review of attributes and key issues relating to true and fair view. The methodological approach adopted in this paper is library-based research, focusing on the review of relevant and related extant literature. The findings based on the review of relevant and related literature is suggestive of the fact that the true and fair concept in financial reporting environment is contentious. The study concludes that given the circumstances as chronicled on this paper, it is evident that the truism of the true and fair view of the auditor’s opinion is under serious threat. The way forward may be for the auditor to certify the accuracy and the correctness of the financial statement. While this position being canvassed here may help to substantially bridge the age-long expectation gap, it may as well require an upward review of the current audit fee structure in order to be able to operationalize the onerous task of certifying the accuracy and correctness of the financial statement. This position is contentious and will require a robust consideration which is not within the purview of the present review.

Keywords: fiduciary duty, financial statement, true and correct, true and fair

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Authors: Syafinatul Fitri

Abstract:

Cakrawala Baca is one of social organization in Indonesia that realize to transform its organization into social enterprise to create more sustainable organization that result more sustainable social impact. Cakrawala Baca implements voluntary system for its organization and it has passive social target. It funds its program by several fund rising activities that depend on donors or sponsor. Therefore social activity that held does not create sustainable social impact. It is different with social enterprise that usually more independent in funding its activity through social business and implement active social target and professional work for organization member. Therefore social enterprise can sustain its organization and then able to create sustainable social impact. Developing transformation model from social movement into social enterprise is the focus of this study. To achieve the aim of study, benchmark approach from successful social enterprise in Indonesia that has previously formed as social movement is employed. The benchmark is conducted through internal and external scanning that result the understanding of how they transformed into social enterprise. After understanding SAM and Agritektur transformation, transformation pattern is formulated based on their transformation similarities. This transformation pattern will be implemented to formulate the transformation plan for Cakrawala Baca to be a social enterprise.

Keywords: social movement/social organization, non-profit organization (NPO), social enterprise, transformation, Benchmarks approach

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Authors: J. Niemisto, A. Nissinen, S. Soimakallio

Abstract:

Aviation causes carbon dioxide (CO2) emissions and other climate forcers which increase the contribution of aviation on climate change. Aviation industry and number of air travellers are constantly increasing. Aviation industry has an ambitious goal to strongly cut net CO2 emissions. Modern fleet, alternative jet fuels technologies and route optimisation are important technological tools in the emission reduction. Faster approaches are needed as well. Emission trade systems, voluntary carbon offset compensation schemes and taxation are already in operation. Global scenarios of aviation industry and its greenhouse gas emissions and other climate forcers are discussed in this review study based on literature and other published data. The focus is on the aviation in Nordic countries, but also European and global situation are considered. Different emission reduction technologies and compensation modes are examined. In addition, the role of aviation in a single passenger’s (a Finnish consumer) annual carbon footprint is analysed and a comparison of available emission calculators and carbon offset systems is performed. Long-haul fights have a significant role in a single consumer´s and company´s carbon footprint, but remarkable change in global emission level would need a huge change in attitudes towards flying.

Keywords: aviation, climate change, emissions, environment

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Authors: Muhadam Labolo, Afdal R. Anwar, Sucia Miranti Sipisang

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Electronic Local Finance Management Information System (ELFMIS) is integrated application that was used as a tool for local governments to improve the effectiveness of the implementation of the various areas of financial management regulations. Appropriate With Exceptions Opinion (WDP) of Indonesia Audit Agency (BPK) for local governments Mempawah is a financial management problem that must be improved to avoid mistakes in decision-making. The use of Electronic Local Finance Management Information System (ELFMIS) by Mempawah authority has not yet performed maximally. These problems became the basis for research in measuring the effectiveness LFMIS in Mempawah regency. This research uses an indicator variable for measuring information systems effectiveness proposed by Bodnar. This research made use descriptive with inductive approach. Data collection techniques were mixed from qualitative and quantitative techniques, used questionnaires, interviews and documentation. The obstacles in Local Finance Board (LFB) for the application of ELFMIS such as connection, the quality and quantity of human resources, realization of financial resources, absence of maintenance and another facilities of ELFMIS and verification for financial information.

Keywords: effectiveness, E-LFMIS, finance, local government, system

Procedia PDF Downloads 198