Search results for: third world countries.
1680 Research on Applying the Continuity Care Document to Generate a Medical Record with Entry Level
Authors: Hsing-Yi Kao, Der-Ming Liou
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Transferring patient information between medical care sites is necessary to deliver better patient care and to reduce medical cost. So developing of electronic medical records is an important trend for the world.The Continuity of Care Document (CCD) is product of collaboration between CDA and CCR standards. In this study, we will develop a system to generate medical records with entry level based on CCD template module.Keywords: Continuity Care Document, medical record, entrylevel
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19921679 A Combined Meta-Heuristic with Hyper-Heuristic Approach to Single Machine Production Scheduling Problem
Authors: C. E. Nugraheni, L. Abednego
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This paper is concerned with minimization of mean tardiness and flow time in a real single machine production scheduling problem. Two variants of genetic algorithm as metaheuristic are combined with hyper-heuristic approach are proposed to solve this problem. These methods are used to solve instances generated with real world data from a company. Encouraging results are reported.
Keywords: Hyper-heuristics, evolutionary algorithms, production scheduling.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24151678 How Do Crisis Affect Economic Policy?
Authors: Eva Kotlánová
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After recession that began in 2007 in the United States and subsequently spilled over the Europe we could expect recovery of economic growth. According to the last estimation of economic progress of European countries, this recovery is not strong enough. Among others, it will depend on economic policy, where and in which way, the economic indicators will proceed. Economic theories postulate that the economic subjects prefer stably, continual economic policy without repeated and strong fluctuations. This policy is perceived as support of economic growth. Mostly in crises period, when the government must cope with consequences of recession, the economic policy becomes unpredictable for many subjects and economic policy uncertainty grows, which have negative influence on economic growth. The aim of this paper is to use panel regression to prove or disprove this hypothesis on the example of five largest European economies in the period 2008–2012.
Keywords: Economic Crises in Europe, Economic Policy, Uncertainty, Panel Analysis Regression.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 15301677 Extremism among College and High School Students in Moscow: Diagnostics Features
Authors: Puzanova Zhanna Vasilyevna, Larina Tatiana Igorevna, Tertyshnikova Anastasia Gennadyevna
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In this day and age, extremism in various forms of its manifestation is a real threat to the world community, the national security of a state and its territorial integrity, as well as to the constitutional rights and freedoms of citizens. Extremism, as it is known, in general terms described as a commitment to extreme views and actions, radically denying the existing social norms and rules. Supporters of extremism in the ideological and political struggles often adopt methods and means of psychological warfare, appeal not to reason and logical arguments, but to emotions and instincts of the people, to prejudices, biases, and a variety of mythological designs. They are dissatisfied with the established order and aim at increasing this dissatisfaction among the masses. Youth extremism holds a specific place among the existing forms and types of extremism. In this context in 2015, we conducted a survey among Moscow college and high school students. The aim of this study was to determine how great or small is the difference in understanding and attitudes towards extremism manifestations, inclination and readiness to take part in extremist activities and what causes this predisposition, if it exists. We performed multivariate analysis and found the Russian college and high school students' opinion about the extremism and terrorism situation in our country and also their cognition on these topics. Among other things, we showed, that the level of aggressiveness of young people were not above the average for the whole population. The survey was conducted using the questionnaire method. The sample included college and high school students in Moscow (642 and 382, respectively) by method of random selection. The questionnaire was developed by specialists of RUDN University Sociological Laboratory and included both original questions (projective questions, the technique of incomplete sentences), and the standard test Dayhoff S. to determine the level of internal aggressiveness. It is also used as an experiment, the technique of study option using of FACS and SPAFF to determine the psychotypes and determination of non-verbal manifestations of emotions. The study confirmed the hypothesis that in respondents’ opinion, the level of aggression is higher today than a few years ago. Differences were found in the understanding of and respect for such social phenomena as extremism, terrorism, and their danger and appeal for the two age groups of young people. Theory of psychotypes, SPAFF (specific affect cording system) and FACS (facial action cording system) are considered as additional techniques for the diagnosis of a tendency to extreme views. Thus, it is established that diagnostics of acceptance of extreme views among young people is possible thanks to simultaneous use of knowledge from the different fields of socio-humanistic sciences. The results of the research can be used in a comparative context with other countries and as a starting point for further research in the field, taking into account its extreme relevance.Keywords: Extremism, youth extremism, diagnostics of extremist manifestations, forecast of behavior, Sociological polls, theory of psychotypes, FACS, SPAFF.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18181676 Central Asia and Kazakhstan: In Search of Civic Identity
Authors: Elnura Assyltayeva, Zhanar Aldubasheva, Zhengisbek Tolen, Ziyakul Assyltayeva, Aliya Alimzhanova
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Mankind has entered into an extremely complex and controversial stage of its development: the world is simultaneously organized and chaoticized, globalized and localized, combined and split. Analysts point out that globalization as a process of strengthening economic, cultural, financial and other ties of states cause many problems. In the economic sphere, it creates the danger of growing gap between the states, in the sphere of politics it leads to the weakening of political power and influence of nation-states.Keywords: Civic identity, globalization, identity crisis, culture identity
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17871675 New Approach for Manipulation of Stratified Programs
Authors: Amel Grissa-Touzi, Chadlia Jerad, Habib Ounelli
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Negation is useful in the majority of the real world applications. However, its introduction leads to semantic and canonical problems. We propose in this paper an approach based on stratification to deal with negation problems. This approach is based on an extension of predicates nets. It is characterized with two main contributions. The first concerns the management of the whole class of stratified programs. The second contribution is related to usual operations optimizations on stratified programs (maximal stratification, incremental updates ...).
Keywords: stratified programs, stratification, standard model, update operations, SEPN formalism.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13551674 Brazilian Environmental Public Policies Analysis
Authors: Estela Macedo Alves
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This paper is an overview on public policy analysis focused on the study of Brazilian public policy making process. The methodology is based on the review of some theories on the subject, linking them to Brazilian reality. The study presents basic policy analysis concepts, such as policy, polity and politics. It is emphasized John Kingdon's Multiple Stream Model, because of its clarifying aspects concerning public policies formulation process in democratic countries. In this path it was possible to establish interpretations on environmental public policies in Brazil and understand its methods, instead of presenting only a case study. At the end, it is possible to connect theory with Brazilian reality, identifying negative and positive points of its political processes and structure.
Keywords: Brazilian policies, environmental public policy, multiple stream model, public policy analysis.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 21701673 Modelling the Role of Prophylaxis in Malaria Prevention
Authors: Farai Nyabadza
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Malaria is by far the world-s most persistent tropical parasitic disease and is endemic to tropical areas where the climatic and weather conditions allow continuous breeding of the mosquitoes that spread malaria. A mathematical model for the transmission of malaria with prophylaxis prevention is analyzed. The stability analysis of the equilibria is presented with the aim of finding threshold conditions under which malaria clears or persists in the human population. Our results suggest that eradication of mosquitoes and prophylaxis prevention can significantly reduce the malaria burden on the human population.
Keywords: Prophylaxis prevention, basic reproductive number, stability.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14521672 Causes of Construction Delays in Qatar Construction Projects
Authors: Murat Gunduz, Mohanad H. A. AbuHassan
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Construction industry mainly focuses on the superstructure, infrastructure, and oil and gas industry. The development of infrastructure projects in developing countries attracted a lot of foreign construction contractors, consultants, suppliers and diversified workforce to interfere and to be evolved in such huge investment. Reducing worksite delays in such projects require knowledge and attention. Therefore, it is important to identify the influencing delay attributes affecting construction projects. The significant project factors affecting construction delays were investigated. Data collection was carried out through an online web survey system to capture significant factors. Significant factors were determined with importance index and relevant recommendations are made. The output of the data analysis would lead the industry experts better assess the impact of construction delays on construction projects.
Keywords: Construction industry, delays, importance index.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 26721671 Decision Location and Resource Requirement for Relief Goods Assembly
Authors: Glenda Minguito, Jenith Banluta
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One of the critical aspects of humanitarian operations is the distribution of relief goods to an affected community. The common assumption is that relief goods are prepositioned during disasters which are not applicable in developing countries like the Philippines. During disasters, the on-the-ground government agencies and responders have to procure, sort, weigh and pack the relief goods. There is a need to review the relief goods preparation as it seriously affects the delivery of necessary aid for human survival. This study also identifies the ideal location of the assembly hub to minimize the distance to the affected community. This paper reveals that location and resources are dependent on the type of disasters encountered at the local level. The Center-of-Gravity method and Multiple Activity Chart were applied in the analysis.
Keywords: Humanitarian supply chain, location decision, resource allocation, local level.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4581670 A Comparative Analysis of Insolvency Proceedings in France, Germany and Slovak Republic
Authors: Zuzana Crhová, Marie Paseková
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This contribution aims to compare legislation adjusting the course of insolvency proceedings in France, Germany and Slovakia. On the basis of an investigation of the legislative adjustment of this problem, an attempt is made to ascertain in the given countries the extent to which the outcome of the entire proceedings is influenced by legislation and to determine the fundamental moments that influence costs, recovery rate and the duration of proceedings. A comparative analysis was utilized in order to achieve the set goal. The results of the survey could be used to improve legislation so as to lead in the best and most expedient way to a departure from the market of those subjects that are for economic reasons unable to continue with their activities whilst burdening the entire process with the lowest possible costs, which would lead to a high level of satisfaction for creditors.
Keywords: Costs, Insolvency Proceeding, Recovery Rate, Time.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 27721669 e-Commerce versus m-Commerce: Where is the Dividing Line?
Authors: Priscilla Omonedo, Paul Bocij
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Since the emergence of e-Commerce, the world of business has witnessed a radical shift in the way business activities are conducted. However, the emergence of m-Commerce has further pushed the boundaries of virtual commerce revolution. As a result, there seems to be a growing blur in the distinction between e- Commerce and m-Commerce. In addition, existing definitions for both forms of commerce highlight characteristics (e.g. type of device and activity conducted) that may be applicable to both concepts. The aim of this paper is to identify the characteristics that help define and delineate between e- and m- Commerce. The paper concludes that characteristics of mobility, ubiquity and immediacy provide a clearer and simpler template to distinguish between e-Commerce and m- Commerce.
Keywords: e-Commerce, m-Commerce, mobility, ubiquity.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 53601668 An Overview of the Risk for HIV/AIDS among Young Women in South Africa: Gender Based Violence
Authors: Shaneil Taylor
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Gender-based violence is a reflection of the inequalities that are associated within a society between the men and women that affects the health, dignity, security and autonomy of its victims. There are various determinants that contribute to the health risk of young women who have experienced sexual violence, in countries that have a high prevalence rate for HIV. For instance, in South Africa, where the highest prevalence rate for HIV is among young women, their susceptibility to the virus has been increased by sexual violence and cultural inequalities. Therefore, this study is a review of literature that explores how gender-based violence increases the possibility for HIV/AIDS among young women in South Africa.
Keywords: Gender based violence, HIV/AIDS transmission, young women, Risky sexual behavior.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17921667 Echo State Networks for Arabic Phoneme Recognition
Authors: Nadia Hmad, Tony Allen
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This paper presents an ESN-based Arabic phoneme recognition system trained with supervised, forced and combined supervised/forced supervised learning algorithms. Mel-Frequency Cepstrum Coefficients (MFCCs) and Linear Predictive Code (LPC) techniques are used and compared as the input feature extraction technique. The system is evaluated using 6 speakers from the King Abdulaziz Arabic Phonetics Database (KAPD) for Saudi Arabia dialectic and 34 speakers from the Center for Spoken Language Understanding (CSLU2002) database of speakers with different dialectics from 12 Arabic countries. Results for the KAPD and CSLU2002 Arabic databases show phoneme recognition performances of 72.31% and 38.20% respectively.
Keywords: Arabic phonemes recognition, echo state networks (ESNs), neural networks (NNs), supervised learning.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24091666 Consumer Adoption - Risk Factor of Mobile Banking Services
Authors: Esad Kadušić, Petar Bojović, Amela Žgalj
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Mobile banking services present a unique growth opportunity for mobile operators in emerging markets, and have already made good progress in bringing financial services to the previously unbanked populations of many developing countries. The potential is amazing, but what about the risks? In the complex process of establishing a mobile banking business model, many kinds of risks and factors need to be monitored and well-managed. Risk identification is the first stage of risk management. Correct risk identification ensures risk management effectiveness. Keeping the risks low makes it possible to use the full potential of mobile banking and carry out the planned business strategy. The focus should be on adoption of consumers which is the main risk factor of mobile banking services.Keywords: Consumer Adoption, Mobile Banking, Risk
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24751665 Smuggling of Migrants as an Influential Factor on National Security, Economic and Social Life
Authors: Jordan Georgiev Deliversky
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Human trafficking and smuggling of migrants are criminal activities, which are on the rise over recent years. The number of legal migrants arrived in Europe from outside the European Union are far less than those who want to come and settle in Europe. The objective of this paper is to present the impact on economic and social life of significant measures influencing the smuggling of migrants. The analysis is focused on various complex factors which have multiple origins and are highly influential as regard to the process of migration and the smuggling of migrants. The smuggling of migrants is a criminal activity, directly related to migration. The main results show that often the routes chosen for smuggling of migrants are circuitous, as smugglers carefully avoid strictly controlled roads, checkpoints, and countries or jurisdictions where there is efficiency of justice, with particular emphasis on the law on trafficking of persons and smuggling of migrants.
Keywords: Corruption, migration, security, smuggling.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 13311664 An Interactive e-Learning Management System (e-LMS): A Solution to Tanzanian Secondary Schools' Education
Authors: A. Ellen Kalinga, R. B. Burchard Bagile, Lena Trojer
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Information and Communications Technologies (ICT) has been integrated in education in many developing and developed countries alike, but the use of ICT in Tanzanian schools is dismal. Many Tanzanian secondary schools have no computers. The few schools with computers use them primarily for secretarial services and computer literacy training. The Tanzanian education system at other levels like secondary school level has to undergo substantial transformation, underscored by the growing application of new information and communication technology. This paper presents the e-readiness survey result from secondary schools in Tanzania. The paper also suggests how Tanzania can make use of the few present ICT resources to support and improve teaching and learning functions to improve performance and acquisition of knowledge by using e-Learning Management System (e-LMS).Keywords: e-Learning, ICT, Object-Oriented, Participatorydesign.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 27711663 An Effective Genetic Algorithm for a Complex Real-World Scheduling Problem
Authors: Anis Gharbi, Mohamed Haouari, Talel Ladhari, Mohamed Ali Rakrouki
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We address a complex scheduling problem arising in the wood panel industry with the objective of minimizing a quadratic function of job tardiness. The proposed solution strategy, which is based on an effective genetic algorithm, has been coded and implemented within a major Tunisian company, leader in the wood panel manufacturing. Preliminary experimental results indicate significant decrease of delivery times.
Keywords: Genetic algorithm, heuristic, hybrid flowshop, total weighted squared tardiness.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19411662 Robust Human Rights Governance: Developing International Criteria
Authors: Helen P. Greatrex
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Many states are now committed to implementing international human rights standards domestically. In terms of practical governance, how might effectiveness be measured? A facevalue answer can be found in domestic laws and institutions relating to human rights. However, this article provides two further tools to help states assess their status on the spectrum of robust to fragile human rights governance. The first recognises that each state has its own 'human rights history' and the ideal end stage is robust human rights governance, and the second is developing criteria to assess robustness. Although a New Zealand case study is used to illustrate these tools, the widespread adoption of human rights standards by many states inevitably means that the issues are relevant to other countries. This is even though there will always be varying degrees of similarity-difference in constitutional background and developed or emerging human rights systems.Keywords: robust human rights governance, fragile states.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 17671661 Health Expenditure and its Place in Economy: The Case of Turkey
Authors: Ayşe Coban, Orhan Coban, Haldun Soydal, Sükrü Sürücü
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While health is a source of prosperity for individuals, it is also one of the most important determinants of economic growth for a country. Health, by increasing the productivity of labor, contributes to economic growth. Therefore, countries should give the necessary emphasis to health services. The primary aim of this study is to analyze the changes occurring in health services in Turkey by examining the developments in the sector. In this scope, the second aim of the study is to reveal the place of health expenditures in the Turkish economy. As a result of the analysis in the dataset, in which the 1999-2013 periods is considered, it was determined that some increase in health expenditures took place and that the increase in the share of health expenditures in GDP was too small. Furthermore, analysis of the results points out that in financing health expenditures, the public sector is prominent compared to the private sector.Keywords: Healthcare, health service, health expenditures, Turkey.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 10141660 Organizational Culture and Innovation Adoption/Generation: A Proposed Model
Authors: Kong-Seng, Lai, Nor'Aini Yusof
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Organizational culture fosters innovation, and innovation is the main engine to be sustained within the uncertainty market. Like other countries, the construction industry significantly contributes to the economy, society and technology of Malaysia, yet, innovation is still considered slow compared to other industries such as manufacturing. Given the important role of an architect as the key player and the contributor of new ideas in the construction industry, there is a call to identify the issue and improve the current situation by focusing on the architectural firms. In addition, the existing studies tend to focus only on a few dimensions of organizational culture and very few studies consider whether innovation is being generated or adopted. Hence, the present research tends to fill in the gap by identifying the organizational cultures that foster or hinder innovation generation and/or innovation adoption, and propose a model of organizational culture and innovation generation and/or adoption.Keywords: Innovation adoption, innovation generation, architectural firm, organizational culture
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24181659 Relationship between Criminal Behavior and Mental Illness in Teenagers
Authors: A. Chirita, L. Alexandru, D. Marcoci, C. Ene-Draghici
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Minor law breaking seems more and more to be a part of adolescence behavior. An important risk factor which seems to influence delinquency appears to be the socio-economic one. According to Romanian statistics, during the first six months of 2012, 1,378 minors have committed various crimes, the most common being theft, sexual offenses and violent assaults. Drug-related offenses did not reach the gravity of those from high income countries of the European Union, but have a continuous upward during the last years. The aim of our research was to examine whether delinquency in adolescence is correlated to mental disorders or socio-economic and familial factors. Forensic psychiatric expertise was performed to 79 adolescents who committed offenses between 01 January 2012 and 31 December 2012. Teenagers, with ages between 12 and 17, were examined by day hospitalization in the University Clinic of Psychiatry Craiova.Keywords: Adolescents, criminal behavior, mental illness.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 24591658 Embodied Cognition as a Concept of Educational Neuroscience and Phenomenology
Authors: Elham Shirvani-Ghadikolaei
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In this paper, we examine the connection between the human mind and body within the framework of Merleau-Ponty's phenomenology. We study the role of this connection in designing more efficient learning environments, alongside the findings in physical recognition and educational neuroscience. Our research shows the interplay between the mind and the body in the external world and discusses its implications. Based on these observations, we make suggestions as to how the educational system can benefit from taking into account the interaction between the mind and the body in educational affairs.
Keywords: Educational neurosciences, embodied cognition, pedagogical neurosciences, phenomenology.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 14271657 Driving What’s Next: The De La Salle Lipa Social Innovation in Quality Education Initiatives
Authors: Dante Jose R. Amisola, Glenford M. Prospero
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'Driving What’s Next' is a strong campaign of the new administration of De La Salle Lipa in promoting social innovation in quality education. The new leadership directs social innovation in quality education in the institutional directions and initiatives to address real-world challenges with real-world solutions. This research under study aims to qualify the commitment of the institution to extend the Lasallian quality human and Christian education to all, as expressed in the Institution’s new mission-vision statement. The Classic Grounded Theory methodology is employed in the process of generating concepts in reference to the documents, a series of meetings, focus group discussions and other related activities that account for the conceptualization and formulation of the new mission-vision along with the new education innovation framework. Notably, Driving What’s Next is the emergent theory that encapsulates the commitment of giving quality human and Christian education to all. It directs the new leadership in driving social innovation in quality education initiatives. Correspondingly, Driving What’s Next is continually resolved through four interrelated strategies also termed as the institution's four strategic directions, namely: (1) driving social innovation in quality education, (2) embracing our shared humanity and championing social inclusion and justice initiatives, (3) creating sustainable futures and (4) engaging diverse stakeholders in our shared mission. Significantly, the four strategic directions capture and integrate the 17 UN sustainable development goals, making the innovative curriculum locally and globally relevant. To conclude, the main concern of the new administration and how it is continually resolved, provide meaningful and fun learning experiences and promote a new way of learning in the light of the 21st century skills among the members of the academic community including stakeholders and extended communities at large, which are defined as: learning together and by association (collaboration), learning through engagement (communication), learning by design (creativity) and learning with social impact (critical thinking).
Keywords: De La Salle Lipa, Driving What’s Next, social innovation in quality education, DLSL mission - vision, strategic directions.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9131656 An Institutional Analysis of IFRS Adoption in Poor Jurisdictions
Authors: C. F. Pricope
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The last two decades witnessed a movement towards harmonization of international financial reporting standards (IFRS) throughout the global economy. This investigation seeks to identify the factors that could explain the adoption of IFRS by poor jurisdictions. While there has been a considerable amount of literature published on the effects and key drivers of IFRS adoption in both developed and developing countries, little attention has been paid to jurisdictions with less developed capital markets and low income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing a sample of 45 poor jurisdictions between 2008 and 2013, the study empirically shows that poor jurisdictions are driven by legitimacy concerns rather than by economic reasoning to adopt an international accounting perspective. This in turn has implications for the IASB, as it should seek to influence institutional pressures within a particular jurisdiction in order to promote IFRS adoption.Keywords: IFRS Adoption, isomorphism, poor jurisdictions, accounting harmonization.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 23541655 Qualitative and Quantitative Case Study Research Method on Social Science: Accounting Perspective
Authors: Bubaker F. Shareia
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The main aim of this paper is to set the parameters within which the study is to be conducted, specifically justifying the use of qualitative research, informed by theory. This paper argues that the social world is subjective in nature and may be accessed through the interpretive approach provided by the people involved in the context of the study. The paper defines and distinguishes between qualitative and quantitative research methodologies, explores Burrell and Morgan's framework for social research, and presents the study's adopted methodology and methods, with the rationale for these choices.
Keywords: Accounting, methodologies, qualitative, quantitative research.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 49301654 Accounting for SMEs – How Important is Size in Choosing between Global and Local Standards?
Authors: Cătălin Nicolae Albu, Nadia Albu, Maria Mădălina Gîrbină
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There is limited evidence from various countries about the possible impact of various criteria to be used to determine the scope of the IFRS for SMEs issued in 2009 and, research is needed in this area. We provide evidence from Romania, an emerging economy member of the European Union. The aim of this paper is to analyze in a local setting if size is a relevant factor for deciding between local and global standards for SMEs. Our results indicate that size is a moderate indicator of the existence of possible users interested in financial statements and that there is a difference between the scopes of the standard determined on various criteria.. Also, we suggest that the international exposure is quite reduced in the case of SMEs, but is sufficient to suggest that at least some SMEs would benefit from international comparability of financial statementsKeywords: SMEs, IFRS for SMEs, accounting regulation, entity's size.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18611653 STEP-NC-Compliant Systems for the Manufacturing Environment
Authors: Yusri Yusof
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The paper provides a literature review of the STEPNC compliant research around the world. The first part of this paper focuses on projects based on STEP compliance followed by research and development in this area based on machining operations. Review the literature relating to relevant STEP standards and application in the area of turning centers. This research will review the various research work, carried out from the evolution of STEP-NC of the CNC manufacturing activities. The paper concludes with discussion of the applications in this particular area.Keywords: STEP-NC, CNC, Machining and Turning.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 25151652 The Concept of Birthday: A Theoretical, Historical, and Social Overview, in Judaism and Other Cultures
Authors: Orly Redlich
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In the age of social distance, which has been added to an individual and competitive worldview, it has become important to find a way to promote closeness and personal touch. The sense of social belonging and the existence of positive interaction with others have recently become a considerable necessity. Therefore, this theoretical paper will review one of the familiar and common concepts among different cultures around the world – birthday. This paper has a theoretical contribution that deepens the understanding of the birthday concept. Birthday rituals are historical and universal events, which noted since the prehistoric eras. In ancient history, birthday rituals were solely reserved for kings and nobility members, but over the years, birthday celebrations have evolved into a worldwide tradition. Some of the familiar birthday customs and symbols are currently common among most cultures, while some cultures have adopted for themselves unique birthday customs, which characterized their values and traditions. The birthday concept has a unique significance in Judaism as well, historically, religiously, and socially: It is considered as a lucky day and a private holiday for the celebrant. Therefore, the present paper reviews diverse birthday customs around the world in different cultures, including Judaism, and marks important birthdays throughout history. The paper also describes how the concept of birthday appears over the years in songs, novels, and art, and presents quotes from distinguished sages. The theoretical review suggests that birthday has a special meaning as a time-mark in the cycle of life, and as a socialization means in human development. Moreover, the birthday serves as a symbol of belonging and group cohesiveness, a day in which the celebrant's sense of belonging and sense of importance are strengthened and nurtured. Thus, the reappearance of these elements in a family or group interaction during the birthday ceremony allows the celebrant to absorb positive impressions about himself. In view of the extensive theoretical review, it seems that the unique importance of birthdays can serve as the foundation for intervention programs that may affect the participants’ sense of belonging and empowerment. In the group aspect, perhaps it can also yield therapeutic factors within a group. Concrete recommendations are presented at the end of the paper.
Keywords: Birthday, universal events, rituals, positive interaction, group cohesiveness.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 12671651 The Relevance of Sustainability Skills for International Students
Authors: Mary Panko, Rashika Sharma
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Sustainability often appears to be an unfamiliar concept to many international students that enrol in a New Zealand technological degree. Lecturers’ experiences with classroom interactions and evaluation of assessments indicate that studying the concept enlightens and enhances international students understanding of sustainability. However, in most cases, even after studying sustainability in their degree programme, students are not given an opportunity to practice and apply this concept into their professions in their home countries. Therefore, using a qualitative approach, the academics conducted research to determine the change in international students understanding of sustainability before and after their enrolment in an Applied Technology degree. The research also aimed to evaluate if international students viewed sustainability of relevance to their professions and whether the students felt that they will be provided with an opportunity to apply their knowledge about sustainability in the industry. The findings of the research are presented in this paper.
Keywords: Education for sustainability, international students, vocational education.
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