Search results for: Accounting policies
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 570

Search results for: Accounting policies

270 Structural Transformation after 2000 in Turkey Economy Evaluation as Theoretical in the Context of Inflation and Foreign Trade

Authors: Sadife Güngör, Sevilay Konya, Zeynep Karaçor

Abstract:

Inflation and foreign trade are the most important economic indicator of a country. In this study, Turkey's economy with the policies adopted after 2000, given how performs an economic transformation. This transformation of the economy is discussed with inflation and foreign trade. In this context, attention is drawn to 2001 Strong Economy and Transition Program and 2006 Inflation Targeting Regime. The evaluation was performed of after the year 2000 inflation and foreign trade figures in Turkey economy. When we looked the progress, after 2000 in Turkey economy, we can say a new process was built up.

Keywords: Inflation, foreign trade, 2001 strong economy program, 2006 ınflation targeting regime.

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269 Opposition Parties and the Politics of Opposition in Africa: A Critical Analysis

Authors: Wondwosen Teshome B.

Abstract:

The major aim of this paper is to investigate the opposition politics in Africa. The paper also examines the status and the role, the contributions and the weaknesses of opposition1 political parties in Africa, particularly in transitional democracies that emerged in the 1990s. In Africa, many of the opposition parties appear or become active only during an election, and disappear when the election is over. It is found out that most of the opposition parties in Africa are established around the personalities of individuals, lack internal democracy, suffer from inter-party and intra-party conflicts, have severe shortage of finance, and lack strong base and experience. Their weaknesses also include bad organization and weak connection with the popular constituencies. The paper concludes that most of the weaknesses of the African opposition parties emanate from the incumbents- hostile policies, which are mostly aimed at fragmenting and weakening the opposition groups.

Keywords: Africa, Hybrid regime, Incumbent party, Neopatrimonialsim, Opposition party, Political party, Pseudo-democracy.

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268 Choice of Efficient Information System with Service-Oriented Architecture using Multiple Criteria Threshold Algorithms (With Practical Example)

Authors: Irina Pyrlina

Abstract:

Author presents the results of a study conducted to identify criteria of efficient information system (IS) with serviceoriented architecture (SOA) realization and proposes a ranking method to evaluate SOA information systems using a set of architecture quality criteria before the systems are implemented. The method is used to compare 7 SOA projects and ranking result for SOA efficiency of the projects is provided. The choice of SOA realization project depends on following criteria categories: IS internal work and organization, SOA policies, guidelines and change management, processes and business services readiness, risk management and mitigation. The last criteria category was analyzed on the basis of projects statistics.

Keywords: multiple criteria threshold algorithm, serviceoriented architecture, SOA operational risks, efficiency criteria for IS architecture, projects ranking.

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267 An Analysis of the Relationship between Manufacturing Growth and Economic Growth in South Africa: A Cointegration Approach

Authors: Johannes T. Tsoku, Teboho J. Mosikari, Diteboho Xaba, Thatoyaone Modise

Abstract:

This paper examines the relationship between manufacturing growth and economic growth in South Africa using quarterly data ranging from 2001 to 2014. The paper employed the Johansen cointegration to test the Kaldor’s hypothesis. The Johansen cointegration results revealed that there is a long run relationship between GDP, manufacturing, service and employment. The Granger causality results revealed that there is a unidirectional causality running from manufacturing growth to GDP growth. The overall findings of the study confirm that Kaldor’s first law of growth is applicable in South African economy. Therefore, investment strategies and policies should be alignment towards promoting growth in the manufacturing sector in order to boost the economic growth of South Africa.

Keywords: Cointegration, economic growth, Kaldor’s law, manufacturing growth.

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266 Quantification of Periodicities in Fugitive Emission of Gases from Lyari Waterway

Authors: Rana Khalid Naeem, Asif Mansoor

Abstract:

Periodicities in the environmetric time series can be idyllically assessed by utilizing periodic models. In this communication fugitive emission of gases from open sewer channel Lyari which follows periodic behaviour are approximated by employing periodic autoregressive model of order p. The orders of periodic model for each season are selected through the examination of periodic partial autocorrelation or information criteria. The parameters for the selected order of season are estimated individually for each emitted air toxin. Subsequently, adequacies of fitted models are established by examining the properties of the residual for each season. These models are beneficial for schemer and administrative bodies for the improvement of implemented policies to surmount future environmental problems.

Keywords: Exchange of Gases, Goodness of Fit, Open Sewer Channel, PAR(p) Models, Periodicities, Season Wise Models.

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265 Molecular Dynamics Simulation for Buckling Analysis at Nanocomposite Beams

Authors: Babak Safaei, A. M. Fattahi

Abstract:

In the present study we have investigated axial buckling characteristics of nanocomposite beams reinforced by single-walled carbon nanotubes (SWCNTs). Various types of beam theories including Euler-Bernoulli beam theory, Timoshenko beam theory and Reddy beam theory were used to analyze the buckling behavior of carbon nanotube-reinforced composite beams. Generalized differential quadrature (GDQ) method was utilized to discretize the governing differential equations along with four commonly used boundary conditions. The material properties of the nanocomposite beams were obtained using molecular dynamic (MD) simulation corresponding to both short-(10,10) SWCNT and long- (10,10) SWCNT composites which were embedded by amorphous polyethylene matrix. Then the results obtained directly from MD simulations were matched with those calculated by the mixture rule to extract appropriate values of carbon nanotube efficiency parameters accounting for the scale-dependent material properties. The selected numerical results were presented to indicate the influences of nanotube volume fractions and end supports on the critical axial buckling loads of nanocomposite beams relevant to long- and short-nanotube composites.

Keywords: Nanocomposites, molecular dynamics simulation, axial buckling, generalized differential quadrature (GDQ).

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264 An Aggregate Production Planning Model for Brass Casting Industry in Fuzzy Environment

Authors: Ömer Faruk Baykoç, Ümit Sami Sakalli

Abstract:

In this paper, we propose a fuzzy aggregate production planning (APP) model for blending problem in a brass factory which is the problem of computing optimal amounts of raw materials for the total production of several types of brass in a period. The model has deterministic and imprecise parameters which follows triangular possibility distributions. The brass casting APP model can not always be solved by using common approaches used in the literature. Therefore a mathematical model is presented for solving this problem. In the proposed model, the Lai and Hwang-s fuzzy ranking concept is relaxed by using one constraint instead of three constraints. An application of the brass casting APP model in a brass factory shows that the proposed model successfully solves the multi-blend problem in casting process and determines the optimal raw material purchasing policies.

Keywords: Aggregate production planning, Blending, brasscasting, possibilistic programming.

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263 Immigration and Gender Equality – An Analysis of the Labor Market Characteristics of Turkish Migrants Living in Germany

Authors: C. Asarkaya, S. Z. Siretioglu Girgin

Abstract:

Turkish migrants constitute the largest group among people with migration background living in Germany. Turkish women’s labor market participation is of significant importance for their social and economic integration to the German society. This paper thus aims to investigate their labor market positions. Turkish migrant women participate less in the labor market compared to men, and are responsible for most of the housework, child care, and elderly care. This is due to their traditional roles in the family, educational level, insufficient knowledge of German language, and insufficient professional experience. We strongly recommend that wide-reaching integration policies for women are formulated, so as to encourage participation of not only migrant women but also their husbands, fathers and/or brothers, and natives.

Keywords: Empowerment, Germany, Labor Market, Migration, Turkish, Women.

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262 Identifying Impact Factors in Technology Transfer with the Aim of Technology Localization

Authors: L.Tahmooresnejad, M.A.Shafia, R.Salami

Abstract:

Technology transfer is a common method for companies to acquire new technology and presents both challenges and substantial benefits. In some cases especially in developing countries, the mere possession of technology does not guarantee a competitive advantage if the appropriate infrastructure is not in place. In this paper, we identify the localization factors needed to provide a better understanding of the conditions necessary for localization in order to benefit from future technology developments. Our theoretical and empirical analyses allow us to identify several factors in the technology transfer process that affect localization and provide leverage in enhancing capabilities and absorptive capacity.The impact factors are categorized within different groups of government, firms, institutes and market, and are verified through the empirical survey of a technology transfer experience. Moreover, statistical analysis has allowed a deeper understanding of the importance of each factor and has enabled each group to prioritize their organizational policies to effectively localize their technology.

Keywords: Absorption Capacity, Adaptation, Technology Transfer, Technology Localization

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261 Exploring the Role of Hydrogen to Achieve the Italian Decarbonization Targets Using an Open-Source Energy System Optimization Model

Authors: A. Balbo, G. Colucci, M. Nicoli, L. Savoldi

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Hydrogen is expected to become an undisputed player in the ecological transition throughout the next decades. The decarbonization potential offered by this energy vector provides various opportunities for the so-called “hard-to-abate” sectors, including industrial production of iron and steel, glass, refineries and the heavy-duty transport. In this regard, Italy, in the framework of decarbonization plans for the whole European Union, has been considering a wider use of hydrogen to provide an alternative to fossil fuels in hard-to-abate sectors. This work aims to assess and compare different options concerning the pathway to be followed in the development of the future Italian energy system in order to meet decarbonization targets as established by the Paris Agreement and by the European Green Deal, and to infer a techno-economic analysis of the required asset alternatives to be used in that perspective. To accomplish this objective, the Energy System Optimization Model TEMOA-Italy is used, based on the open-source platform TEMOA and developed at PoliTo as a tool to be used for technology assessment and energy scenario analysis. The adopted assessment strategy includes two different scenarios to be compared with a business-as-usual one, which considers the application of current policies in a time horizon up to 2050. The studied scenarios are based on the up-to-date hydrogen-related targets and planned investments included in the National Hydrogen Strategy and in the Italian National Recovery and Resilience Plan, with the purpose of providing a critical assessment of what they propose. One scenario imposes decarbonization objectives for the years 2030, 2040 and 2050, without any other specific target. The second one (inspired to the national objectives on the development of the sector) promotes the deployment of the hydrogen value-chain. These scenarios provide feedback about the applications hydrogen could have in the Italian energy system, including transport, industry and synfuels production. Furthermore, the decarbonization scenario where hydrogen production is not imposed, will make use of this energy vector as well, showing the necessity of its exploitation in order to meet pledged targets by 2050. The distance of the planned policies from the optimal conditions for the achievement of Italian objectives is clarified, revealing possible improvements of various steps of the decarbonization pathway, which seems to have as a fundamental element Carbon Capture and Utilization technologies for its accomplishment. In line with the European Commission open science guidelines, the transparency and the robustness of the presented results are ensured by the adoption of the open-source open-data model such as the TEMOA-Italy.

Keywords: Decarbonization, energy system optimization models, hydrogen, open-source modeling, TEMOA.

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260 Characterization of Organic Matter in Spodosol Amazonian by Fluorescence Spectroscopy

Authors: Amanda M. Tadini, Houssam Hajjoul, Gustavo Nicolodelli, Stéphane Mounier, Célia R. Montes, Débora M. B. P. Milori

Abstract:

Soil organic matter (SOM) plays an important role in maintaining soil productivity and accounting for the promotion of biological diversity. The main components of the SOM are the humic substances which can be fractionated according to its solubility in humic acid (HA), fulvic acids (FA) and humin (HU). The determination of the chemical properties of organic matter as well as its interaction with metallic species is an important tool for understanding the structure of the humic fractions. Fluorescence spectroscopy has been studied as a source of information about what is happening at the molecular level in these compounds. Specially, soils of Amazon region are an important ecosystem of the planet. The aim of this study is to understand the molecular and structural composition of HA samples from Spodosol of Amazonia using the fluorescence Emission-Excitation Matrix (EEM) and Time Resolved Fluorescence Spectroscopy (TRFS). The results showed that the samples of HA showed two fluorescent components; one has a more complex structure and the other one has a simpler structure, which was also seen in TRFS through the evaluation of each sample lifetime. Thus, studies of this nature become important because it aims to evaluate the molecular and structural characteristics of the humic fractions in the region that is considered as one of the most important regions in the world, the Amazon.

Keywords: Amazonian soil, characterization, fluorescence, humic acid, lifetime.

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259 A New Approach to Design Policies for the Adoption of Alternative Fuel-Technology Powertrains

Authors: Reza Fazeli, Vitor Leal, Jorge Pinho de Sousa

Abstract:

Planning the transition period for the adoption of alternative fuel-technology powertrains is a challenging task that requires sophisticated analysis tools. In this study, a system dynamic approach was applied to analyze the bi-directional interaction between the development of the refueling station network and vehicle sales. Besides, the developed model was used to estimate the transition cost to reach a predefined target (share of alternative fuel vehicles) in different scenarios. Several scenarios have been analyzed to investigate the effectiveness and cost of incentives on the initial price of vehicles, and on the evolution of fuel and refueling stations. Obtained results show that a combined set of incentives will be more effective than just a single specific type of incentives.

Keywords: adoption of Alternative Fuel Vehicles, System Dynamic Analysis, Plug-in Hybrid Vehicles

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258 Quantitative Study for Exchange of Gases from Open Sewer Channel to Atmosphere

Authors: Asif Mansoor, Nasiruddin Khan, Noreen Jamil

Abstract:

In this communication a quantitative modeling approach is applied to construct model for the exchange of gases from open sewer channel to the atmosphere. The data for the exchange of gases of the open sewer channel for the year January 1979 to December 2006 is utilized for the construction of the model. The study reveals that stream flow of the open sewer channel exchanges the toxic gases continuously with time varying scale. We find that the quantitative modeling approach is more parsimonious model for these exchanges. The usual diagnostic tests are applied for the model adequacy. This model is beneficial for planner and managerial bodies for the improvement of implemented policies to overcome future environmental problems.

Keywords: Open sewer channel, Industrial waste, Municipalwaste, Gases exchange, Atmosphere, Stochastic models, Diagnosticschecks.

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257 Impact of Health Sector Economic Reforms in Underdeveloped Countries

Authors: Haga Elimam

Abstract:

This paper investigates the connotation, and some of the realistic implications, of the economic reform of health sector in under developed countries. The paper investigates the issues that economic reforms have to address, and the policy targets they are considered to accomplish. The work argues that the development of economic reform is not connected only with understanding the priorities and refining them, furthermore with reformation and restructuring the organizations through which health policies are employed. Considering various organizational values, that are likely to be regular to all economic reform programs, a regulatory approach to institutional reform is unsuitable. The paper further investigates the selection of economic reform that may as well influence via technical suggestions and analysis, but the verdict to continue, and the consequent success of execution, eventually depends on the progressive political sustainability. The paper concludes by giving examples of institutional reforms from various underdeveloped countries and includes recommendation of the responsibility and control of donor organizations.

Keywords: Economic Reform, Health Sector, underdeveloped Countries.

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256 A Study to Assess the Energy Saving Potential and Economic Analysis of an Agro Based Industry in Karnataka, India

Authors: Sangamesh G. Sakri, Akash N. Patil, Sadashivappa M. Kotli

Abstract:

Agro based industries in India are considered as the micro, small and medium enterprises (MSME). In India, MSMEs contribute approximately 8 percent of the country’s GDP, 42 percent of the manufacturing output and 40 percent of exports. The toor dal (scientific name Cajanus cajan, commonly known as yellow gram, pigeon pea) is the second largest pulse crop in India accounting for about 20% of total pulse production. The toor dal milling industry in India is one of the major agro-processing industries in the country. Most of the dal mills are concentrated in pulse producing areas, which are spread all over the country. In Karnataka state, Gulbarga is a district, where toor dal is the main crop and is grown extensively. There are more than 500 dal mills in and around the Gulbarga district to process dal. However, the majority of these dal milling units use traditional methods of processing which are energy and capital intensive. There exists a huge energy saving potential in these mills. An energy audit is conducted on a dal mill in Gulbarga to understand the energy consumption pattern to assess the energy saving potential, and an economic analysis is conducted to identify energy conservation opportunities.

Keywords: Conservation, demand side management, load curve, toor dal.

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255 Evaluation and Comparison of Seismic Performance of Structural Trusses under Cyclic Loading with Finite Element Method

Authors: Masoud Mahdavi

Abstract:

The structure is made using different members and combining them with each other. These members are basically based on technical and engineering principles and are combined in different ways and have their own unique effects on the building. Trusses are one of the most common and important members of the structure, accounting for a large percentage of the power transmission structure in the building. Different types of trusses are based on structural needs and evaluating and making complete comparisons between them is one of the most important engineering analyses. In the present study, four types of trusses have been studied; 1) Hawe truss, 2) Pratt truss, 3) k truss, and 4) warren truss, under cyclic loading for 80 seconds. The trusses are modeled in 3d using st37 steel. The results showed that Hawe trusses had higher values ​​than all other trusses (k, Pratt and Warren) in all the studied indicators. Indicators examined in the study include; 1) von Mises stresses, 2) displacement, 3) support force, 4) velocity, 5) acceleration, 6) capacity (hysteresis curve) and 7) energy diagram. Pratt truss in indicators; Mises stress, displacement, energy have the least amount compared to other trusses. K truss in indicators; support force, speed and acceleration are the lowest compared to other trusses.

Keywords: Hawe truss, Pratt truss, K truss, Warren truss, cyclic loading, finite element method.

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254 ICCFMS - Enhancing a Competitive Advantage for Thailand’s IT Entrepreneurs

Authors: T. Niracharapa, W. Angkana

Abstract:

Since information and communication technology (ICT) plays a critical role in enhancing national competitiveness, it is a driving force for social and economic growth and prosperity. The ASEAN Economic Community (AEC) will integrate this into ASEAN countries as a new mechanism and a measure that will improve economic performance as a global economy. Government policies may support or impede such harmonization. This study was to investigate, analyze the status of Thai IT entrepreneurs and define key strategies to enhance their competitive advantage. Data were collected based on in-depth interviews, questionnaires, focus groups, seminars and fieldwork on information technology excluding communication. SWOT was used as a tool to analyze the study. The results of this study can be used to enable the government to guide policy, measures and strategies for creating a competitive advantage for Thailand’s IT entrepreneurs in the global market.

Keywords: AEC, ASEAN, competitive advantage, IT entrepreneurs.

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253 Cultural Identity - A (Re)construction?

Authors: Joanne Muscat

Abstract:

The study explored the question of who am I? As a (re)construction of cultural identity by delving into globalization, communication, and social change in Malta during a historical moment when Malta became a European Union Member State. Three objectives guided this qualitative study. Firstly the study reviewed European Union (EU) policies that regulate broadcasting and their implementation in Member States, whilst meeting the challenges of globalization and new media technology. Secondly the research investigated the changes of the media landscape via organizational structures, programs and television (TV) content. Finally the study explored the impact of these transformations taking place in the way Maltese live as they (re)construct their cultural identity. Despite the choices available to the Maltese audience, old local traditions and new foreign customs coexist as informants continue to (re)construct their cultural identity and define who they are.

Keywords: Cultural Identity, Globalization, Transnational Media.

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252 The Role of Heat Pumps for the Decarbonization of European Regions

Authors: D. M. Mongelli, M. De Carli, L. Carnieletto, F. Busato

Abstract:

This research aims to provide a contribution to the reduction of fossil fuels and the consequent reduction of CO2eq emissions for each European region. Simulations have been carried out to replace fossil fuel fired heating boilers with air-to-water heat pumps, when allowed by favorable environmental conditions (outdoor temperature, water temperature in emission systems, etc.). To estimate the potential coverage of high-temperature heat pumps in European regions, the energy profiles of buildings were considered together with the potential coefficient of performance (COP) of heat pumps operating with flow temperature with variable climatic regulation. The electrification potential for heating buildings was estimated by dividing the 38 European countries examined into 179 territorial units. The yields have been calculated in terms of energy savings and CO2eq reduction.

Keywords: Decarbonization, Space heating, Heat pumps, Energy policies.

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251 Promoting Electric Vehicles for Sustainable Urban Transport: How to Do It This Time Right

Authors: Reinhard Haas, Amela Ajanovic

Abstract:

In recent years various types of electric vehicles has gained again increasing attention as an environmentally benign technology in transport. Especially for urban areas with high local pollution this Zero-emission technology (at the point of use) is considered to provide proper solutions. Yet, the bad economics and the limited driving ranges are still major barriers for a broader market penetration of battery electric vehicles (BEV) and of fuel cell vehicles (FCV). The major result of our analyses is that the most important precondition for a further dissemination of BEV in urban areas are emission-free zones. This is an instrument which allows the promotion of BEV without providing excessive subsidies. In addition, it is important to note that the full benefits of EV can only be harvested if the electricity used is produced from renewable energy sources. That is to say, it has to be ensured that the use of BEV in urban areas is clearly linked to a green electricity purchase model. And moreover, the introduction of a CO2- emission-based tax system would support this requirement.

Keywords: Electric vehicles, economics, policies, history.

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250 Integration of Asian Stock Markets

Authors: Noor A. Auzairy, Rubi Ahmad, Catherine S.F. Ho, Ros Z. Z. Sapian

Abstract:

This paper is to explore the relationship and the level of stock market integration of the Asian countries, primarily concentrating on Malaysia, Thailand, Indonesia, and South Korea, with the world from January 1997 to December 2009. The degree of short-run and long-run stock market integration of those Asian countries are analyzed in order to determine the significance of series of regional and world financial crises, liberalization policies and other financial reforms in influencing the level of stock market integration. To test for cointegration, this paper applies coefficient correlation, univariate regression analyses, cointegration tests, and vector autoregressive models (VAR) by using the four Asian stock markets main indices and the MSCI World index. The empirical findings from this work reveal that there is no long-run stock market integration for the four countries and the world market. However, there is short run integration.

Keywords: Asia, integration, relationship, stock market.

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249 A Survey on the Requirements of University Course Timetabling

Authors: Nurul Liyana Abdul Aziz, Nur Aidya Hanum Aizam

Abstract:

Course timetabling problems occur every semester in a university which includes the allocation of resources (subjects, lecturers and students) to a number of fixed rooms and timeslots. The assignment is carried out in a way such that there are no conflicts within rooms, students and lecturers, as well as fulfilling a range of constraints. The constraints consist of rules and policies set up by the universities as well as lecturers’ and students’ preferences of courses to be allocated in specific timeslots. This paper specifically focuses on the preferences of the course timetabling problem in one of the public universities in Malaysia. The demands will be considered into our existing mathematical model to make it more generalized and can be used widely. We have distributed questionnaires to a number of lecturers and students of the university to investigate their demands and preferences for their desired course timetable. We classify the preferences thus converting them to construct one mathematical model that can produce such timetable.

Keywords: University course timetabling problem, integer programming, preferences, constraints.

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248 The Fake News Impact on the Public Policy Cycle: A Systemic Analysis through Documentary Survey

Authors: Aron Miranda Burgos, Ergon Cugler de Moraes Silva

Abstract:

In the present article, it is observed that the constant advancement of issues related to misinformation impacts the guarantee of the public policy cycle. Thus, it is found that the dissemination of false information has a direct influence on each of the component stages of this cycle. Therefore, in order to maintain scientific and theoretical credibility in the qualitative analysis process, it was necessary to logically interpose the concepts of firehosing of falsehood, fake news, public policy cycle, as well as using the epistemological and pragmatic mechanism at the intersection of such academic concepts, such as the scientific method. It was found, through the analysis of official documents and public notes, how the multiple theoretical perspectives evidence the commitment of the provision and elaboration of public policies, verifying the way in which the fake news impact each part of the process in this atmosphere.

Keywords: Firehosing of falsehood, governance, misinformation, post-truth.

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247 An Empirical Analysis of HRM in Different Pharmaceutical Departments of Different Pharmaceutical Industries in Pakistan

Authors: Faisal Ali, Mansoor Shuakat, Lirong Cui, Helena Uhde, Rabia Riasat, Janeth J. Marwa

Abstract:

HR is a department that enhances the power of employee performance in regard with their services, and to make the organization strategic objectives. The main concern of HR department is to organize people, focus on policies and their system. The empirical study shows the relationship between HRM (Human Resource Management practices) and their Job Satisfaction. The Hypothesis is testing on a sample of overall 320 employees of 5 different Pharmaceutical departments of different organizations in Pakistan. The important thing as Relationship of Job satisfaction with HR Practices, Impact on Job Satisfaction with HR Practices, Participation of Staff of Different Departments, HR Practices effects the Job satisfaction, Recruitment or Hiring and Selection effects the Job satisfaction, Training and Development, Performance and Appraisals, Compensation affects the Job satisfaction , and Industrial Relationships affects the Job satisfaction. After finishing all data analysis, the conclusion is that lots of Job related activities raise the confidence of Job satisfaction of employees with their salary and other benefits.

Keywords: HRM, HR practices, job satisfaction, TQM.

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246 An Analysis of Economic Capital Allocation of Global Banks

Authors: Petr Teply, Ondrej Vejdovec

Abstract:

There are three main ways of categorizing capital in banking operations: accounting, regulatory and economic capital. However, the 2008-2009 global crisis has shown that none of these categories adequately reflects the real risks of bank operations, especially in light of the failures Bear Stearns, Lehman Brothers or Northern Rock. This paper deals with the economic capital allocation of global banks. In theory, economic capital should reflect the real risks of a bank and should be publicly available. Yet, as discovered during the global financial crisis, even when economic capital information was publicly disclosed, the underlying assumptions rendered the information useless. Specifically, some global banks that reported relatively high levels of economic capital before the crisis went bankrupt or had to be bailed-out by their government. And, only 15 out of 50 global banks reported their economic capital during the 2007-2010 period. In this paper, we analyze the changes in reported bank economic capital disclosure during this period. We conclude that relative shares of credit and business risks increased in 2010 compared to 2007, while both operational and market risks decreased their shares on the total economic capital of top-rated global banks. Generally speaking, higher levels of disclosure and transparency of bank operations are required to obtain more confidence from stakeholders. Moreover, additional risks such as liquidity risks should be included in these disclosures.

Keywords: global crisis, economic capital, risk management, risk allocation, bank

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245 The International Labor Standard on the Elimination of Discrimination in Employment: Response and Prospect of Malaysia

Authors: Harlida Abdul Wahab

Abstract:

Discrimination in employment has its wider social and economic consequences other than mere violating a basic human right. Discrimination involves treating people differently because of certain grounds such as race, color, or sex, which results in the impairment of equality of opportunity and treatment. As an essential part of promoting decent work, combating discrimination through the principle of non-discrimination has been established by the International Labor Organization (ILO) through the Declaration on Fundamental Principles and Rights at Work 1998. Considering elimination of discrimination in employment as a core labor standard, member states are expected to respect, promote and implement it to their national laws and policies. Being a member state, Malaysia has to position herself align with this international requirement. The author discusses the related convention together with Malaysia-s responses on the matter. At the closing stage, the prospect of Malaysia is presumed taking into account of the current positions and reports submitted to the ILO.

Keywords: Discrimination, employment, international labor standard, Malaysia.

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244 A Low Cost and High Quality Duty-Cycle Modulation Scheme and Applications

Authors: B. Lonla Moffo, J. Mbihi, L. Nneme Nneme

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In this paper, a low cost duty-cycle modulation scheme is studied in depth and compared to the standard pulse width modulation technique. Using a mix of analytical reasoning and electronics simulation tools, it is shown that under the same operating conditions, most characteristics of the proposed duty-cycle modulation scheme are better than those provided by a standard pulse width modulation technique. The simulation results obtained when testing both modulation control policies on prototyping systems, indicate that the proposed duty-cycle modulation approach, appears to be a high quality control policy in a wide variety of application areas, including A/D and D/A conversion, signal transmission and switching control in power electronics.

Keywords: Duty-cycle Modulation, Operational amplifiers, Pulse width modulation, Power electronics, Signal processing.

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243 Improving E-Government Services for Non- English Speaking Background (NESB) Communities in Australia

Authors: M. Mohammad, Y-C Lan

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Australian government agencies have a natural desire to provide migrants a wide range of opportunities. Consequently, government online services should be equally available to migrants with a non-English speaking background (NESB). Despite the commendable efforts of governments and local agencies in Australia to provide such services, in reality, many NESB communities are not taking advantage of these services. This article–based on an extensive case study regarding the use of online government services by the Arabic NESB community in Australia–reports on the possible reasons for this issue, as well as suggestions for improvement. The conclusion is that Australia should implement ICT-based or e-government policies, programmes, and services that more accurately reflect migrant cultures and languages so that migrant integration can be more fully accomplished. Specifically, this article presents an NESB Model that adopts the value of usercentricity or a more individual-focused approach to government online services in Australia.

Keywords: Barriers to use, e-government, ICT, NESB community, online services.

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242 Health Hazards Related to Computer Use: Experience of the National Institute for Medical Research in Tanzania

Authors: V. P. Mvungi, J. Mcharo, M. E. Mmbuji, L. E. Mgonja, A. Y. Kitua

Abstract:

This paper is based on a study conducted in 2006 to assess the impact of computer usage on health of National Institute for Medical Research (NIMR) staff. NIMR being a research Institute, most of its staff spend substantial part of their working time on computers. There was notion among NIMR staff on possible prolonged computer usage health hazards. Hence, a study was conducted to establish facts and possible mitigation measures. A total of 144 NIMR staff were involved in the study of whom 63.2% were males and 36.8% females aged between 20 and 59 years. All staff cadres were included in the sample. The functions performed by Institute staff using computers includes; data management, proposal development and report writing, research activities, secretarial duties, accounting and administrative duties, on-line information retrieval and online communication through e-mail services. The interviewed staff had been using computers for 1-8 hours a day and for a period ranging from 1 to 20 years. The study has indicated ergonomic hazards for a significant proportion of interviewees (63%) of various kinds ranging from backache to eyesight related problems. The authors highlighted major issues which are substantially applicable in preventing occurrences of computer related problems and they urged NIMR Management and/or the government of Tanzania opts to adapt their practicability.

Keywords: Computers ergonomic hazards, computer usagehealth hazards.

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241 Developing a Viral Artifact to Improve Employees’ Security Behavior

Authors: Stefan Bauer, Josef Frysak

Abstract:

According to the scientific information management literature, the improper use of information technology (e.g. personal computers) by employees are one main cause for operational and information security loss events. Therefore, organizations implement information security awareness programs to increase employees’ awareness to further prevention of loss events. However, in many cases these information security awareness programs consist of conventional delivery methods like posters, leaflets, or internal messages to make employees aware of information security policies. We assume that a viral information security awareness video might be more effective medium than conventional methods commonly used by organizations. The purpose of this research is to develop a viral video artifact to improve employee security behavior concerning information technology.

Keywords: Information Security Awareness, Delivery Methods, Viral Videos, Employee Security Behavior.

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