Search results for: Public Enterprises
852 Modeling Influence on Petty Corruption Attitudes
Authors: Nina Bijedic, Drazena Gaspar, Mirsad Hadzikadic
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Corruption is an influential and widespread problem. One part of it is so-called petty corruption, related to large-scale bribe giving by ordinary citizens trying to influence the works of public administration or public services. As it is with all means of corruption, petty corruption is related to the level of democracy (or administration efficiency) in a society. The developed model captures some of the factors related to corruptive behavior, as well as people’s attitude towards petty corruption. It has four basic elements: user’s perception of corruption in the society of interest, the influence of social interactions, the influence of penalizing mechanism, and influence of campaigns against petty corruption. The model is agent-based, developed in NetLogo, with a lot of random settings that provide a wider scope of responses. Interactions of different settings for variables of elements provide insight into the influence of each element on attitude towards petty corruption, as well as petty corruptive behavior.
Keywords: Agent based model, attitude, influence, petty corruption, society.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1348851 Information Technology and Business Alignments among Different Divisions: A Comparative Analysis of Japan and South Korea
Authors: Michiko Miyamoto
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This paper empirically investigates whether information technology (IT) strategies, business strategies, and divisions are aligned to meet overall business goals for Korean Small and medium-sized enterprises (SMEs), based on structure based Strategic Alignment Model, and make comparison with those of Japanese SMEs. Using 2,869 valid responses of Korean Human Capital Corporate Panel survey, a result of this study suggests that Korean human resources (HR) departments have a major influence over IT strategy, which is the same as Japanese SMEs, even though their management styles are quite different. As for IT strategy, it is not related to other departments at all for Korean SMEs. The Korean management seems to possess a great power over each division, such as Sales/Service, Research and Development/Technical Experts, HR, and Production.
Keywords: IT-business alignment, structured based strategic alignment model, structural equation model, human resources department.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1097850 Health Hazards among Healthcare Workers and Associated Factors in Public Hospitals, Sana'a-Yemen
Authors: Makkia, Ahmad, Al-Falahi, Abdullah Abdelaziz Muharram
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Healthcare workers (HCWs) in Yemen are exposed to a myriad of occupational health hazards, including biological, physical, ergonomic, chemical and psychosocial hazards. HCWs operate in an environment that is considered to be one of the most hazardous occupational settings. The current study aimed to assess sng the prevalence of occupational health hazards among Health care workers and associated risk factors in public hospitals in Sana'a City, Yemen. Descriptive cross-sectional design was utilized; out of 5443 totals of HCWs 396 were selected by multistage sampling technique was carried out in the public hospitals in Sana'a city, Yemen. More the half (60.6%) of HCWs were aged between 20-30 years, 50.8% were males, 56.3% were married, and 45.5% had a diploma qualification, while 65.2% of HCWs had less than 6 years of experience. The results show a high prevalence of occupational hazards (99%); ergonomic hazards (93.4%), biological hazards (87.6%), psychosocial (86.65%), physical hazards (83.3%), and chemical hazards (73.5%). There were no statistically significant differences between demographic characteristics and the prevalence of occupational hazards (p > 0.05). The study revealed that occupational hazards were highly prevalent among the participants. The most common biological hazard was exposure to sharp-related injuries, while the predominant physical hazard was slip, trip, and fall incidents. Ergonomic hazards manifested as back or neck pain during work. Chemical hazards were represented by allergic reactions to medical gloves powder. Psychosocial hazards included experiencing verbal and physical harassment. In conclusion, the study emphasized the importance of raising awareness among HCWs and conducting training courses to prevent occupational hazards.
Keywords: Health workers, occupational hazard, prevalence, risk factors.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 148849 Exit Strategies from The Global Crisis
Authors: Petr Teply
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While the form of crises may change, their essence remains the same (such as a cycle of abundant liquidity, rapid credit growth, and a low-inflation environment followed by an asset-price bubble). The current market turbulence began in mid-2000s when the US economy shifted to imbalanced both internal and external macroeconomic positions. We see two key causes of these problems – loose US monetary policy in early 2000s and US government guarantees issued on the securities by government-sponsored enterprises what was further fueled by financial innovations such as structured credit products. We have discovered both negative and positive lessons deriving from this crisis and divided the negative lessons into three groups: financial products and valuation, processes and business models, and strategic issues. Moreover, we address key risk management lessons and exit strategies derived from the current crisis and recommend policies that should help diminish the negative impact of future potential crises.Keywords: exist strategy, global crisis, risk management, corporate governance
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2085848 The Impact of Leadership Style and Sense of Competence on the Performance of Post-Primary School Teachers in Oyo State, Nigeria
Authors: Babajide S. Adeokin, Oguntoyinbo O. Kazeem
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The not so pleasing state of the nation's quality of education has been a major area of research. Many researchers have looked into various aspects of the educational system and organizational structure in relation to the quality of service delivery of the staff members. However, there is paucity of research in areas relating to the sense of competence and commitment in relation to leadership styles. Against this backdrop, this study investigated the impact of leadership style and sense of competence on the performance of post-primary school teachers in Oyo state Nigeria. Data were generated across public secondary schools in the city using survey design method. Ibadan as a metropolis has eleven local government areas contained in it. A systematic random sampling technique of the eleven local government areas in Ibadan was done and five local government areas were selected. The selected local government areas are Akinyele, Ibadan North, Ibadan North-East, Ibadan South and Ibadan South-West. Data were obtained from a range of two – three public secondary schools selected in each of the local government areas mentioned above. Also, these secondary schools are a representation of the variations in the constructs under consideration across the Ibadan metropolis. Categorically, all secondary school teachers in Ibadan were clustered into selected schools in those found across the five local government areas. In all, a total of 272 questionnaires were administered to public secondary school teachers, while 241 were returned. Findings revealed that transformational leadership style makes room for job commitment when compared with transactional and laissez-faire leadership styles. Teachers with a high sense of competence are more likely to demonstrate more commitment to their job than others with low sense of competence. We recommend that, it is important an assessment is made of the leadership styles employed by principals and school administrators. This guides administrators and principals in to having a clear, comprehensive knowledge of the style they currently adopt in the management of the staff and the school as a whole; and know where to begin the adjustment process from. Also to make an impact on student achievement, being attentive to teachers’ levels of commitment may be an important aspect of leadership for school principals.
Keywords: Leadership style, sense of competence, teachers, public secondary schools, Ibadan.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 994847 Socio-Demographic Characteristics and Psychosocial Consequences of Sickle Cell Disease: The Case of Patients in a Public Hospital in Ghana
Authors: Vincent A. Adzika, Franklin N. Glozah, Collins S. K. Ahorlu
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Background: Sickle Cell Disease (SCD) is of major public-health concern globally, with majority of patients living in Africa. Despite its relevance, there is a dearth of research to determine the socio-demographic distribution and psychosocial impact of SCD in Africa. The objective of this study therefore was to examine the socio-demographic distribution and psychosocial consequences of SCD among patients in Ghana and to assess their quality of life and coping mechanisms. Methods: A cross-sectional research design was used, involving the completion of questionnaires on socio-demographic characteristics, quality of life of individuals, anxiety and depression. Participants were 387 male and female patients attending a sickle cell clinic in a public hospital. Results: Results showed no gender and marital status differences in anxiety and depression. However, there were age and level of education variances in depression but not in anxiety. In terms of quality of life, patients were more satisfied by the presence of love, friends, relatives as well as home, community and neighbourhood environment. While pains of varied nature and severity were the major reasons for attending hospital in SCD condition, going to the hospital as well as having Faith in God was the frequently reported mechanisms for coping with an unbearable SCD attacks. Multiple regression analysis showed that some socio-demographic and quality of life indicators had strong associations with anxiety and/or depression. Conclusion: It is recommended that a multi-dimensional intervention strategy incorporating psychosocial dimensions should be considered in the treatment and management of SCD.
Keywords: Sickle cell disease, quality of life, anxiety, depression, socio-demographic characteristics, Ghana.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1826846 The Current Status of Middle Class Internet Use in China: An Analysis Based on the Chinese General Social Survey 2015 Data and Semi-Structured Investigation
Authors: Abigail Qian Zhou
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In today's China, the well-educated middle class, with stable jobs and above-average income, are the driving force behind its Internet society. Through the analysis of data from the 2015 Chinese General Social Survey and 50 interviewees, this study investigates the current situation of this group’s specific internet usage. The findings of this study demonstrate that daily life among the members of this socioeconomic group is closely tied to the Internet. For Chinese middle class, the Internet is used to socialize and entertain self and others. It is also used to search for and share information as well as to build their identities. The empirical results of this study will provide a reference, supported by factual data, for enterprises seeking to target the Chinese middle class through online marketing efforts.
Keywords: China, internet use, middle class, network behavior, online marketing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 761845 Crowdfunding for Saudi Arabia Green Projects
Authors: Saleh Komies, Mona Alharbi, Razan Alhayyani, Mozah Almulhim, Roseanne Khawaja, Ahmed Alradhi
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One of the proposed solutions that face some challenges is encouraging sustainable energy consumption across Saudi Arabia through crowdfunding platforms. To address these challenges, we need to determine the level of awareness of crowdfunding and green projects, as well as the preferences and willingness of Saudis to utilize crowdfunding as an alternative funding source for green projects in Saudi Arabia. In this study, we aim to determine the influence of environmental awareness and concern on the propensity to crowdfund green projects. The survey is being conducted as part of environmental initiatives to assess public perceptions and opinions on crowdfunding green projects in Saudi Arabia. A total of 450 responses to an online questionnaire distributed via convenience and snowball sampling were utilized for data analysis. The survey reveals that Saudis have a low understanding of crowdfunding concepts and a relatively high understanding of implementing green projects. The public is interested in crowdfunding green projects if there is a return on investment.
Keywords: Crowdfunding, green projects, renewable energy, Saudi Arabia, solar farms, wind resources.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 258844 Emergency Health Management at a South African University
Authors: R. Tandlich, S. Hoossein, K. A. Tagwira, M. M. Marais, T. A. Ludwig, R. P. Chidziva, M. N. Munodawafa, W. M. Wrench
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Response to the public health-related emergencies is analysed here for a rural university in South Africa. The structure of the designated emergency plan covers all the phases of the disaster management cycle. The plan contains elements of the vulnerability model and the technocratic model of emergency management. The response structures are vertically and horizontally integrated, while the planning contains elements of scenario-based and functional planning. The available number of medical professionals at the Rhodes University, along with the medical insurance rates, makes the staff and students potentially more medically vulnerable than the South African population. The main improvements of the emergency management are required in the tornado response and the information dissemination during health emergencies. The latter should involve the increased use of social media and e-mails, following the Taylor model of communication. Infrastructure must be improved in the telecommunication sector in the face of unpredictable electricity outages.
Keywords: Public health, Rural university, Taylor model of communication.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2129843 Multi-Agent Model for Automation of Business Process Management System Based on Service Oriented Architecture
Authors: Soe Winn, May Thwe Oo
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Business process automation is an important task in an enterprise business environment software development. The requirements of processing acceleration and automation level of enterprises are inherently different from one organization to another. We present a methodology and system for automation of business process management system architecture by multi-agent collaboration based on SOA. Design layer processes are modeled in semantic markup language for web services application. At the core of our system is considering certain types of human tasks to their further automation across over multiple platform environments. An improved abnormality processing with model for automation of BPMS architecture by multi-agent collaboration based on SOA is introduced. Validating system for efficiency of process automation, an application for educational knowledge base instance would also be described.Keywords: Business process management system, businessprocess automation, multi-agent collaboration, Service OrientedArchitecture, extensible service application
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1760842 Momentum Accounting in Public Management: A Case Study in a Brazilian Navy-s Services Provider Military Organization
Authors: Rodrigo Barreiros Leal, Aracéli Cristina de Sousa Ferreira
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This study examines the possibility to apply the theory of multidimensional accounting (momentum accounting) in a Brazilian Navy-s Services Provider Military Organization (Organização Militar Prestadora de Serviços - OMPS). In general, the core of the said theory is the fact that Accounting does not recognize the inertia of transactions occurring in an entity, and that occur repeatedly in some cases, regardless of the implementation of new actions by its managers. The study evaluates the possibility of greater use of information recorded in the financial statements of the unit of analysis, within the strategic decisions of the organization. As a research strategy, we adopted the case study. The results infer that it is possible to use the theory in the context of a multidimensional OMPS, promoting useful information for decision-making and thereby contributing to the strengthening of the necessary alignment of its administration with the current desires of the Brazilian society.
Keywords: Multidimensional Accounting, Public Management, Decision Making.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2879841 Analysis on the Development and Evolution of China's Territorial Spatial Planning
Authors: He YuanYan
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In recent years, China has implemented the reform of land and space planning. As an important public policy, land and space planning plays a vital role in the construction and development of cities. Land and space planning throughout the country is in full swing, but there are still many disputes from all walks of life. The content, scope, and specific implementation process of land and space planning are also ambiguous, leading to the integration of multiple regulation problems such as unclear authority, unclear responsibilities, and poor planning results during the implementation of land and space planning. Therefore, it is necessary to sort out the development and evolution of domestic and foreign land space planning, clarify the problems and cruxes from the current situation of China's land space planning, and sort out the obstacles and countermeasures to the implementation of this policy, so as to deepen the understanding of the connotation of land space planning. It is of great practical significance for all planners to correctly understand and clarify the specific contents and methods of land space planning and to smoothly promote the implementation of land space planning at all levels.
Keywords: Territorial spatial planning, public policy, land space, overall planning.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 233840 Citizens- Expectations from Rural Telecentres: A Case Study of Implementation of Common Service Centres in Mushedpur Village, Haryana, India
Authors: Charru Malhotra, Girija Krishnaswamy
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Setting up of rural telecentres, popularly referred to as Common Service Centres (CSCs), are considered one of the initial forerunners of rural e-Governance initiatives under the Government of India-s National e-Governance Plan (NeGP). CSCs are implemented on public-private partnership (PPP) – where State governments play a major role in facilitating the establishment of CSCs and investments are made by private companies referred to as Service Centre Agencies (SCAs). CSC implementation is expected to help in improving public service delivery in a transparent and efficient manner. However, there is very little research undertaken to study the actual impact of CSC implementation at the grassroots level. This paper addresses the gap by identifying the circumstances, concerns and expectations from the point-of-view of citizens and examining the finer aspects of social processes in the context of rural e-Governance.Keywords: Capacity Building, Citizens' Participation, e- Government, NeGP, PPP, Rural Telecentres
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1762839 Fully Parameterizable FPGA based Crypto-Accelerator
Authors: Iqbalur Rahman, Miftahur Rahman, Abul L Haque, Mostafizur Rahman,
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In this paper, RSA encryption algorithm and its hardware implementation in Xilinx-s Virtex Field Programmable Gate Arrays (FPGA) is analyzed. The issues of scalability, flexible performance, and silicon efficiency for the hardware acceleration of public key crypto systems are being explored in the present work. Using techniques based on the interleaved math for exponentiation, the proposed RSA calculation architecture is compared to existing FPGA-based solutions for speed, FPGA utilization, and scalability. The paper covers the RSA encryption algorithm, interleaved multiplication, Miller Rabin algorithm for primality test, extended Euclidean math, basic FPGA technology, and the implementation details of the proposed RSA calculation architecture. Performance of several alternative hardware architectures is discussed and compared. Finally, conclusion is drawn, highlighting the advantages of a fully flexible & parameterized design.Keywords: Crypto Accelerator, FPGA, Public Key Cryptography, RSA.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2768838 Web-Based Tools to Increase Public Understanding of Nuclear Technology and Food Irradiation
Authors: Denise Levy, Anna Lucia C. H. Villavicencio
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Food irradiation is a processing and preservation technique to eliminate insects and parasites and reduce disease-causing microorganisms. Moreover, the process helps to inhibit sprouting and delay ripening, extending fresh fruits and vegetables shelf-life. Nevertheless, most Brazilian consumers seem to misunderstand the difference between irradiated food and radioactive food and the general public has major concerns about the negative health effects and environmental contamination. Society´s judgment and decision making are directly linked to perceived benefits and risks. The web-based project entitled ‘Scientific information about food irradiation: Internet as a tool to approach science and society’ was created by the Nuclear and Energetic Research Institute (IPEN), in order to offer an interdisciplinary approach to science education, integrating economic, ethical, social and political aspects of food irradiation. This project takes into account that, misinformation and unfounded preconceived ideas impact heavily on the acceptance of irradiated food and purchase intention by the Brazilian consumer. Taking advantage of the potential value of the Internet to enhance communication and education among general public, a research study was carried out regarding the possibilities and trends of Information and Communication Technologies among the Brazilian population. The content includes concepts, definitions and Frequently Asked Questions (FAQ) about processes, safety, advantages, limitations and the possibilities of food irradiation, including health issues, as well as its impacts on the environment. The project counts on eight self-instructional interactive web courses, situating scientific content in relevant social contexts in order to encourage self-learning and further reflections. Communication is a must to improve public understanding of science. The use of information technology for quality scientific divulgation shall contribute greatly to provide information throughout the country, spreading information to as many people as possible, minimizing geographic distances and stimulating communication and development.
Keywords: Food irradiation, multimedia learning tools, nuclear science, society and education.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1540837 South African MNEs Entry Strategies in Africa
Authors: N.M. Museisi
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This is a cross-cultural study that determines South African multinational enterprises (MNEs) entry strategies as they invest in Africa. An integrated theoretical framework comprising the transaction cost theory, Uppsala model, eclectic paradigm and the distance framework was adopted. A sample of 40 South African MNEs with 415 existing FDI entries in Africa was drawn. Using an ordered logistic regression model, the impact of culture on the choice of degree of control by South African MNEs in Africa was determined. Cultural distance was one of significant factors that influenced South African MNEs- choice of degree of control. Furthermore, South African MNEs are risk averse in all countries in Africa but minimize the risks differently across sectors. Service sectors chooses to own their subsidiaries 100% and avoid dealing with the locals while manufacturing, resources and construction choose to have a local partner to share the risk.Keywords: Cross-cultural, emerging MNEs, entry strategies, internationalization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3760836 Transportation Mode Choice Analysis for Accessibility of the Mehrabad International Airport by Statistical Models
Authors: N. Mirzaei Varzeghani, M. Saffarzadeh, A. Naderan, A. Taheri
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Countries are progressing, and the world's busiest airports see year-on-year increases in travel demand. Passenger acceptability of an airport depends on the airport's appeals, which may include one of these routes between the city and the airport, as well as the facilities to reach them. One of the critical roles of transportation planners is to predict future transportation demand so that an integrated, multi-purpose system can be provided and diverse modes of transportation (rail, air, and land) can be delivered to a destination like an airport. In this study, 356 questionnaires were filled out in person over six days. First, the attraction of business and non-business trips was studied using data and a linear regression model. Lower travel costs, more passengers aged 55 and older using this airport, and other factors are essential for business trips. Non-business travelers, on the other hand, have prioritized using personal vehicles to get to the airport and ensuring convenient access to the airport. Business travelers are also less price-sensitive than non-business travelers regarding airport travel. Furthermore, carrying additional luggage (for example, more than one suitcase per person) undoubtedly decreases the attractiveness of public transit. Afterward, based on the manner and purpose of the trip, the locations with the highest trip generation to the airport were identified. The most famous district in Tehran was District 2, with 23 visits, while the most popular mode of transportation was an online taxi, with 12 trips from that location. Then, significant variables in separation and behavior of travel methods to access the airport were investigated for all systems. In this scenario, the most crucial factor is the time it takes to get to the airport, followed by the method's user-friendliness as a component of passenger preference. It has also been demonstrated that enhancing public transportation trip times reduces private transportation's market share, including taxicabs. Based on the responses of personal and semi-public vehicles, the desire of passengers to approach the airport via public transportation systems was explored to enhance present techniques and develop new strategies for providing the most efficient modes of transportation. Using the binary model, it was clear that business travelers and people who had already driven to the airport were the least likely to change.
Keywords: Multimodal transportation, travel behavior, demand modeling, statistical models.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 532835 Exploring the Role of Private Commercial Banks in Increasing Small and Medium Size Enterprises’ Financial Accessibility in Developing Countries: A Study in Bangladesh
Authors: Khondokar Farid Ahmmed, Robin Bown
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It is widely recognized that the formal financing of Small and Medium Size Enterprises (SMEs) by Private Commercial Banks (PCBs) is restricted. Due to changing financial market competition, SMEs are now important customers to PCBs in the member countries of the Asian Development Bank (ADB). Various initiatives in enhancing the efficiency of risk assessment of PCBs have failed in increasing financing accessibility in the traditional financing system where information asymmetry is a key constraint. In this circumstance, PCBs need to undertake a holistic approach. Holistic approach refers to methods that attempt to fundamentally change established traditions. To undertake holistic approach, this study intends to find the entire established financing culture between PCBs and SMEs in a new lens beyond the tradition on the basis of two basic questions: “What is the traditional lending culture between PCBs and SMEs” and “What could be potential role of PCBs to develop that culture where focusing on SME financing to PCBs". This study considered formal SME financing in Bangladesh by focusing on SMEs applying for their first loan. Bangladesh is a member country of ADB. The data collection method is semi-structured and we utilized face-to-face interviews with in-depth branch managers, higher officials and owner-managers of SME customers of PCBs and higher officials of SME Foundation and the Bangladesh central bank. Discourse analysis method was used for data analysis on the frame of thematic discussion fully based on participants’ views. The research found that branch managers and loan officers have a high level of power in assessing and financing decision-making. There is a changing attitude in PCB sector in requiring flexible collateral assets. Branch managers (Loan Officers) consider value of business prospect of owner-mangers as complementary of collateral assets. However, the study found the assessment process of business prospect is entirely unstructured and linked with socio-cultural settings that does not support PCBs’ changing manner in terms of collateral requirement. The study redefined and classified collateral assets to include all financing constructs in a structure. The degree of value of the collateral assets determines the degree of business prospects. This study suggested applying an outside classroom-learning paradigm such as “knowledge tour” to enhance the value of the kinds of collateral assets. This is the scope of PCBs in increasing SMEs’ financing eligibility in win-win basis. The findings and proposition could be effective in other ADB member countries and audiences in the field.
Keywords: CCA, financing, information asymmetry, PCA, PCB, financing.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1506834 Goodwill in the Current Greek Accounting Environment
Authors: Efthymios Gravas, Anastasios Alexandridis, Antonios Stavropoulos
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The growing interest in the issue of intangible assets not only in the scientific community but also in some professional bodies internationally can be explained by several points of view. From the business perspective, enterprises are increasingly motivated by external and internal forces to measure and proactively manage their intangibles. With respect to the issue of intangibles, goodwill has been debated in many countries throughout the world. Despite the numerous efforts and the existence of international accounting standards there is not yet a common accepted accounting treatment for goodwill. This study attempts on the one hand to impress the accounting treatment of goodwill internationally, on the other hand analyses the major subjects in relation to the accounting treatment of goodwill in Greece, since 2005, year where the international accounting standards have been in use for the Greek listed companies. The results indicate that the accounting treatment for the goodwill in Greece, despite the effort for accounting harmonization in Europe from 2005, sustains many differences especially for the no listed companies.
Keywords: Intangible Assets, Goodwill, International Accounting Standards, Greek Accounting System and Law
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2114833 A Signature-Based Secure Authentication Framework for Vehicular Ad Hoc Networks
Authors: J. Jenefa, E. A. Mary Anita
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Vehicular Ad hoc NETwork (VANET) is a kind of Mobile Ad hoc NETwork (MANET). It allows the vehicles to communicate with one another as well as with nearby Road Side Units (RSU) and Regional Trusted Authorities (RTA). Vehicles communicate through On-Board Units (OBU) in which privacy has to be assured which will avoid the misuse of private data. A secure authentication framework for VANETs is proposed in which Public Key Cryptography (PKC) based adaptive pseudonym scheme is used to generate self-generated pseudonyms. Self-generated pseudonyms are used instead of real IDs for privacy preservation and non-repudiation. The ID-Based Signature (IBS) and ID-Based Online/Offline Signature (IBOOS) schemes are used for authentication. IBS is used to authenticate between vehicle and RSU whereas IBOOS provides authentication among vehicles. Security attacks like impersonation attack in the network are resolved and the attacking nodes are rejected from the network, thereby ensuring secure communication among the vehicles in the network. Simulation results shows that the proposed system provides better authentication in VANET environment.
Keywords: Non-repudiation, privacy preservation, public key cryptography, self- generated pseudonym.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1448832 Assessing Basic Computer Applications’ Skills of College-Level Students in Saudi Arabia
Authors: Mohammed A. Gharawi, Majed M. Khoja
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This paper is a report on the findings of a study conducted at the Institute of Public Administration (IPA) in Saudi Arabia. The paper applied both qualitative and quantitative approaches to assess the levels of basic computer applications’ skills among students enrolled in the preparatory programs of the institution. Qualitative data have been collected from semi-structured interviews with the instructors who have previously been assigned to teach Introduction to information technology courses. Quantitative data were collected by executing a self-report questionnaire and a written statistical test. Three hundred eighty enrolled students responded to the questionnaire and one hundred forty two accomplished the statistical test. The results indicate the lack of necessary skills to deal with computer applications among most of the students who are enrolled in the IPA’s preparatory programs.
Keywords: Assessment, Computer Applications, Computer Literacy, Institute of Public Administration, Saudi Arabia.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2682831 Role of Leaders in Managing Employees’ Dysfunctional Behavior at Workplace
Authors: Aya Maher, Pakinam Youssef
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The objective of this theoretical study is to explore in depth the role of leaders in managing employees’ dysfunctional behavior at workplace in an effort to recommend strategies and solutions for these destructive behaviors that affect employees’ performance. The significance of the study lies in the fact that dysfunctional behavior has been widely spread in almost all organizations, public and private, with its very destructive manifestations. Dysfunctional behavior may be classified into thefts, sabotage, sexual harassment, jealousy, envy, revenge, vulgarity all of which affect employees’ moral, self-esteem and satisfaction level drastically which will be reflected negatively on their performance and productivity. The main research question will focus on the role of leaders in managing employees’ dysfunctional behavior effectively at the workplace through the different strategies and control measures. In this study, the data will be collected from different academic literature and through some primary data by conducting interviews with some public and private employees from different managerial levels and fields.
Keywords: Dysfunctional behavior, employees’ deviant behavior, employees moral, leaders’ role.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3793830 Sustainable Design Development for Thai Village-Based Manufacturing Products
Authors: Palang Wongtanasuporn
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Rural villagers in Thailand have unique skill for producing craft using local materials. However, the appearance and function of their products are not suited to the demand of international market. The Thai government policy on sustainable economy emphasises the necessity to incorporate a design strategy that will draw out the unique qualities and add value to the products, while raising the satisfaction of international consumer. As an industrial designer, the author sees opportunities that design can enhance sustainability of Thai local products through the potentials that available in village-based enterprises. This research attempts to address, how best use design to practically solve the problems in the development of Thais product in. The privilege solution is expressed through the design of design strategy that supports sustain economic development of microenterprise in Thailand in the way that aligns with product design development. This consideration integrates together with global business outlook in the development of products from rural communities.
Keywords: Community Development, Sufficiency Economy Philosophy, Product Design, Strategy Management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2540829 Measuring Enterprise Growth: Pitfalls and Implications
Authors: N. Šarlija, S. Pfeifer, M. Jeger, A. Bilandžić
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Enterprise growth is generally considered as a key driver of competitiveness, employment, economic development and social inclusion. As such, it is perceived to be a highly desirable outcome of entrepreneurship for scholars and decision makers. The huge academic debate resulted in the multitude of theoretical frameworks focused on explaining growth stages, determinants and future prospects. It has been widely accepted that enterprise growth is most likely nonlinear, temporal and related to the variety of factors which reflect the individual, firm, organizational, industry or environmental determinants of growth. However, factors that affect growth are not easily captured, instruments to measure those factors are often arbitrary, causality between variables and growth is elusive, indicating that growth is not easily modeled. Furthermore, in line with heterogeneous nature of the growth phenomenon, there is a vast number of measurement constructs assessing growth which are used interchangeably. Differences among various growth measures, at conceptual as well as at operationalization level, can hinder theory development which emphasizes the need for more empirically robust studies. In line with these highlights, the main purpose of this paper is twofold. Firstly, to compare structure and performance of three growth prediction models based on the main growth measures: Revenues, employment and assets growth. Secondly, to explore the prospects of financial indicators, set as exact, visible, standardized and accessible variables, to serve as determinants of enterprise growth. Finally, to contribute to the understanding of the implications on research results and recommendations for growth caused by different growth measures. The models include a range of financial indicators as lag determinants of the enterprises’ performances during the 2008-2013, extracted from the national register of the financial statements of SMEs in Croatia. The design and testing stage of the modeling used the logistic regression procedures. Findings confirm that growth prediction models based on different measures of growth have different set of predictors. Moreover, the relationship between particular predictors and growth measure is inconsistent, namely the same predictor positively related to one growth measure may exert negative effect on a different growth measure. Overall, financial indicators alone can serve as good proxy of growth and yield adequate predictive power of the models. The paper sheds light on both methodology and conceptual framework of enterprise growth by using a range of variables which serve as a proxy for the multitude of internal and external determinants, but are unlike them, accessible, available, exact and free of perceptual nuances in building up the model. Selection of the growth measure seems to have significant impact on the implications and recommendations related to growth. Furthermore, the paper points out to potential pitfalls of measuring and predicting growth. Overall, the results and the implications of the study are relevant for advancing academic debates on growth-related methodology, and can contribute to evidence-based decisions of policy makers.Keywords: Growth measurement constructs, logistic regression, prediction of growth potential, small and medium-sized enterprises.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2476828 Faculty Stress at Higher Education: A Study on the Business Schools of Pakistan
Authors: Aqsa Akbar, Waheed Akhter
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Job stress is one of the most important concepts for the today-s corporate as well as institutional world. The current study is conducted to identify the causes of faculty stress at Higher Education in Pakistan. For the purpose, Public & Private Business Schools of Punjab is selected as representative of Pakistan. A sample of 300 faculty members (214 males, 86 females) responded to the survey. Regression analysis shows that the Workload, Student Related issues and Role Conflicts are the major sources contributing significantly towards producing stress. The study also revealed that Private sector faculty members experienced more stress as compared to faculty in Public sector Business Schools. Moreover, females, younger ages, lower designation & low qualification faculty members experience more stress as compared to males, older ages, higher designation and high qualification. The study yield many significant results for the policy makers of Business Institutions.Keywords: Faculty Stress, Higher Education, Stress Coping Strategies, Work Load
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2730827 Using Social Network Analysis for Cyber Threat Intelligence
Authors: Vasileios Anastopoulos
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Cyber threat intelligence assists organisations in understanding the threats they face and helps them make educated decisions on preparing their defences. Sharing of threat intelligence and threat information is increasingly leveraged by organisations and enterprises, and various software solutions are already available, with the open-source malware information sharing platform (MISP) being a popular one. In this work, a methodology for the production of cyber threat intelligence using the threat information stored in MISP is proposed. The methodology leverages the discipline of social network analysis and the diamond model, a model used for intrusion analysis, to produce cyber threat intelligence. The workings of the proposed methodology are demonstrated with a case study on a production MISP instance of a real organisation. The paper concludes with a discussion on the proposed methodology and possible directions for further research.
Keywords: Cyber threat intelligence, diamond model, malware information sharing platform, social network analysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 513826 Measuring Government’s Performance (Services) Oman Service Maturity Model (OSMM)
Authors: Khalid Al Siyabi, Angie Al Habib
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To measure or asses any government’s efficiency we need to measure the performance of this government in regards to the quality of the service it provides. Using a technological platform in service provision became a trend and a public demand. It is also a public need to make sure these services are aligned to values and to the whole government’s strategy, vision and goals as well. Providing services using technology tools and channels can enhance the internal business process and also help establish many essential values to government services like transparency and excellence, since in order to establish e-services many standards and policies must be put in place to enable the handing over of decision making to a mature system oriented mechanism. There was no doubt that the Sultanate of Oman wanted to enhance its services and move it towards automation and establishes a smart government as well as links its services to life events. Measuring government efficiency is very essential in achieving social security and economic growth, since it can provide a clear dashboard of all projects and improvements. Based on this data we can improve the strategies and align the country goals to them.
Keywords: Government, Maturity, Oman, Performance, Service.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1802825 A Study on the Relation between Auditor Rotation and Audit Quality in Iranian Firms
Authors: Bita Mashayekhi, Marjan Fayyazi, Parisa Sefati
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Audit quality is a popular topic in accounting and auditing research because recent decades’ financial crises reduce the reliability of financial reports to public investors and cause significant doubt about the audit profession. Therefore, doing research to identify effective factors in improving audit quality is necessary for bringing back public investors’ trust to financial statements as well as audit reports. In this study, we explore the relationship between audit rotation and audit quality. For this purpose, we employ the Duff (2009) model of audit quality to measure audit quality and use a questionnaire survey of 27 audit service quality attributes. Our results show that there is a negative relationship between auditor’s rotation and audit quality as we consider the auditor’s reputation, capability, assurance, experience, and responsiveness as surrogates for audit quality. There is no evidence for verifying a same relationship when we use the auditor’s independence and expertise for measuring audit quality.Keywords: Audit quality, auditor’s rotation, reputation, capability, assurance, experience, responsiveness, independence, expertise.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 786824 Comparison of Bayesian and Regression Schemes to Model Public Health Services
Authors: Sotirios Raptis
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Bayesian reasoning (BR) or Linear (Auto) Regression (AR/LR) can predict different sources of data using priors or other data, and can link social service demands in cohorts, while their consideration in isolation (self-prediction) may lead to service misuse ignoring the context. The paper advocates that BR with Binomial (BD), or Normal (ND) models or raw data (.D) as probabilistic updates can be compared to AR/LR to link services in Scotland and reduce cost by sharing healthcare (HC) resources. Clustering, cross-correlation, along with BR, LR, AR can better predict demand. Insurance companies and policymakers can link such services, and examples include those offered to the elderly, and low-income people, smoking-related services linked to mental health services, or epidemiological weight in children. 22 service packs are used that are published by Public Health Services (PHS) Scotland and Scottish Government (SG) from 1981 to 2019, broken into 110 year series (factors), joined using LR, AR, BR. The Primary component analysis found 11 significant factors, while C-Means (CM) clustering gave five major clusters.
Keywords: Bayesian probability, cohorts, data frames, regression, services, prediction.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 224823 Restoring Trees Damaged by Cyclone Hudhud at Visakhapatnam, India
Authors: Mohan Kotamrazu
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Cyclone Hudhud which battered the city of Visakhapatnam on 12th October, 2014, damaged many buildings, public amenities and infrastructure facilities along the Visakha- Bheemili coastal corridor. More than half the green cover of the city was wiped out. Majority of the trees along the coastal corridor suffered from complete or partial damage. In order to understand the different ways that trees incurred damage during the cyclone, a damage assessment study was carried out by the author. The areas covered by this study included two university campuses, several parks and residential colonies which bore the brunt of the cyclone. Post disaster attempts have been made to restore many of the trees that have suffered from partial or complete damage from the effects of extreme winds. This paper examines the various ways that trees incurred damage from the cyclone Hudhud and presents some examples of the restoration efforts carried out by educational institutions, public parks and religious institutions of the city of Visakhapatnam in the aftermath of the devastating cyclone.
Keywords: Defoliation, restoration, salt spray damage, wind throw.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1844