Search results for: Administration
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 226

Search results for: Administration

166 Civil Service Reforms in Kazakhstan and Its Influence on Modernization

Authors: Aliya Idrissova

Abstract:

Civil service (public administration) is an important social institution of society properties. Civil service institution had a significant impact on modernization processes in Kazakhstan through ensuring the functioning of all the subsystems of social life. This article is an attempt to analyze the reforms of public service institution in Kazakhstan and to assess its influence on modernization processes.

Keywords: Civil service, Kazakhstan, modernization, a national model of civil service, civil service reforms, bureaucracy.

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165 Antibiotic Prescribing in the Acute Care in Iraq

Authors: Ola A. Nassr, Ali M. Abd Alridha, Rua A. Naser, Rasha S. Abbas

Abstract:

Background: Excessive and inappropriate use of antimicrobial agents among hospitalized patients remains an important patient safety and public health issue worldwide. Not only does this behavior incur unnecessary cost but it is also associated with increased morbidity and mortality. The objective of this study is to obtain an insight into the prescribing patterns of antibiotics in surgical and medical wards, to help identify a scope for improvement in service delivery. Method: A simple point prevalence survey included a convenience sample of 200 patients admitted to medical and surgical wards in a government teaching hospital in Baghdad between October 2017 and April 2018. Data were collected by a trained pharmacy intern using a standardized form. Patient’s demographics and details of the prescribed antibiotics, including dose, frequency of dosing and route of administration, were reported. Patients were included if they had been admitted at least 24 hours before the survey. Patients under 18 years of age, having a diagnosis of cancer or shock, or being admitted to the intensive care unit, were excluded. Data were checked and entered by the authors into Excel and were subjected to frequency analysis, which was carried out on anonymized data to protect patient confidentiality. Results: Overall, 88.5% of patients (n=177) received 293 antibiotics during their hospital admission, with a small variation between wards (80%-97%). The average number of antibiotics prescribed per patient was 1.65, ranging from 1.3 for medical patients to 1.95 for surgical patients. Parenteral third-generation cephalosporins were the most commonly prescribed at a rate of 54.3% (n=159) followed by nitroimidazole 29.4% (n=86), quinolones 7.5% (n=22) and macrolides 4.4% (n=13), while carbapenems and aminoglycosides were the least prescribed together accounting for only 4.4% (n=13). The intravenous route was the most common route of administration, used for 96.6% of patients (n=171). Indications were reported in only 63.8% of cases. Culture to identify pathogenic organisms was employed in only 0.5% of cases. Conclusion: Broad-spectrum antibiotics are prescribed at an alarming rate. This practice may provoke antibiotic resistance and adversely affect the patient outcome. Implementation of an antibiotic stewardship program is warranted to enhance the efficacy, safety and cost-effectiveness of antimicrobial agents.

Keywords: Acute care, antibiotic misuse, Iraq, prescribing.

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164 Sulfamonomethoxine-Induced Urinary Calculiin Pigs

Authors: Wei-Dong Sun, Ke-Chun Zhang, Jin-Yong Wang, Xiao-Long Wang

Abstract:

The authors report a case of swine urolithiasis caused by improper administration of sulfamonomethoxine and which was diagnosed by examination of urinary sediments and analyzing the composition of the uroliths. The chemical composition of urinary calculi obtained from affected pigs with urolithiasis was further confimed as sulfamonomethoxine by fourier transform infrared (FTIR). It is suggested that appearance of typical fanlike or wheat bunchy crystals in urinary sediments under observation of lightmicroscope and determination by FTIR for the crystals are helpful in diagnosing sulfa calculi causced swine urolithiasis.

Keywords: Calculi, pig, sulfamonomethoxine.

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163 A Robust Implementation of a Building Resources Access Rights Management System

Authors: E. Neagoe, V. Balanica

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A Smart Building Controller (SBC) is a server software that offers secured access to a pool of building specific resources, executes monitoring tasks and performs automatic administration of a building, thus optimizing the exploitation cost and maximizing comfort. This paper brings to discussion the issues that arise with the secure exploitation of the SBC administered resources and proposes a technical solution to implement a robust secure access system based on roles, individual rights and privileges (special rights).

Keywords: Access authorization, smart building controller, software security, access rights.

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162 Challenges and Professional Perspectives for Pedagogy Undergraduates with Specific Learning Disability: A Greek Case Study

Authors: Tatiani D. Mousoura

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Specific learning disability (SLD) in higher education has been partially explored in Greece so far. Moreover, opinions on professional perspectives for university students with SLD, is scarcely encountered in Greek research. The perceptions of the hidden character of SLD along with the university policy towards it and professional perspectives that result from this policy have been examined in the present research. This study has applied the paradigm of a Greek Tertiary Pedagogical Education Department (Early Childhood Education). Via mixed methods, data have been collected from different groups of people in the Pedagogical Department: students with SLD and without SLD, academic staff and administration staff, all of which offer the opportunity for triangulation of the findings. Qualitative methods include ten interviews with students with SLD and 15 interviews with academic staff and 60 hours of observation of the students with SLD. Quantitative methods include 165 questionnaires completed by third and fourth-year students and five questionnaires completed by the administration staff. Thematic analyses of the interviews’ data and descriptive statistics on the questionnaires’ data have been applied for the processing of the results. The use of medical terms to define and understand SLD was common in the student cohort, regardless of them having an SLD diagnosis. However, this medical model approach is far more dominant in the group of students without SLD who, by majority, hold misconceptions on a definitional level. The academic staff group seems to be leaning towards a social approach concerning SLD. According to them, diagnoses may lead to social exclusion. The Pedagogical Department generally endorses the principles of inclusion and complies with the provision of oral exams for students with SLD. Nevertheless, in practice, there seems to be a lack of regular academic support for these students. When such support does exist, it is only through individual initiatives. With regards to their prospective profession, students with SLD can utilize their personal experience, as well as their empathy; these appear to be unique weapons in their hands –in comparison with other educators− when it comes to teaching students in the future. In the Department of Pedagogy, provision towards SLD results sporadic, however the vision of an inclusive department does exist. Based on their studies and their experience, pedagogy students with SLD claim that they have an experiential internalized advantage for their future career as educators.

Keywords: Specific learning disability, dyslexia, pedagogy department, inclusion, professional role of SLDed educators, higher education, university policy.

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161 GIS-based Approach for Land-Use Analysis: A Case Study

Authors: M. Giannopoulou, I. Roukounis, A. Roukouni.

Abstract:

Geographical Information Systems are an integral part of planning in modern technical systems. Nowadays referred to as Spatial Decision Support Systems, as they allow synergy database management systems and models within a single user interface machine and they are important tools in spatial design for evaluating policies and programs at all levels of administration. This work refers to the creation of a Geographical Information System in the context of a broader research in the area of influence of an under construction station of the new metro in the Greek city of Thessaloniki, which included statistical and multivariate data analysis and diagrammatic representation, mapping and interpretation of the results.

Keywords: Databases, Geographical information systems (GIS), Land-use planning, Metro stations

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160 Toward Full Public E-Service Environment in Developing Countries

Authors: H. S. Hassan, E. Shehab, J. Peppard

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Changing technology and increased constituent demand for government services derive the need for governmental responsiveness. The government organisations in the developing countries will be under increased pressure to change their bureaucratic systems to be able to respond rapidly to changing and increasing requirements and rapid technology advancements. This paper aims to present a conceptual framework for explaining the main barriers and drivers of public e-service development. Therefore, the framework provides a basic context within which the process and practice of E-Service can be implemented successfully in the public sector organisations. The framework is flexible enough to be adopted by governments at different levels; national or local by developing countries around the world.

Keywords: Developing countries, E-service, Governmentservices, Public administration.

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159 A Laboratory Assistance Module

Authors: Konstantinos E. Evangelidis, Evangelos Kehris, Theodore H. Kaskalis

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We propose that Virtual Learning Environments (VLEs) should be designed by taking into account the characteristics, the special needs and the specific operating rules of the academic institutions in which they are employed. In this context, we describe a VLE module that extends the support of the organization and delivery of course material by including administration activities related to the various stages of teaching. These include the co-ordination, collaboration and monitoring of the course material development process and institution-specific course material delivery modes. Our specialized module, which enhances VLE capabilities by Helping Educators and Learners through a Laboratory Assistance System, is willing to assist the Greek tertiary technological sector, which includes Technological Educational Institutes (T.E.I.).

Keywords: Virtual learning environments, Teachingcoordination, Laboratorial education, Technological institutes.

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158 Innovation in Business

Authors: Noemy Witt Ferreira, Flávio de São Paulo Filho

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Innovation, technology and knowledge are the trilogy of impact to support the challenges arising from uncertainty. Evidence showed an opportunity to ask how to manage in this environment under constant innovation. In an attempt to get a response from the field of Management Sciences, based in the Contingency Theory, a research was conducted, with phenomenological and descriptive approaches, using the Case Study Method and the usual procedures for this task involving a focus group composed of managers and employees working in the pharmaceutical field. The problem situation was raised; the state of the art was interpreted and dissected the facts. In this tasks were involved four establishments. The result indicates that these focused ventures have been managed by its founder empirically and is experimenting agility described in this work. The expectation of this study is to improve concepts for stakeholders on creativity in business.

Keywords: Administration. Innovation. Knowledge, Management Technology

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157 The Using Artificial Neural Network to Estimate of Chemical Oxygen Demand

Authors: S. Areerachakul

Abstract:

Nowadays, the increase of human population every year results in increasing of water usage and demand. Saen Saep canal is important canal in Bangkok. The main objective of this study is using Artificial Neural Network (ANN) model to estimate the Chemical Oxygen Demand (COD) on data from 11 sampling sites. The data is obtained from the Department of Drainage and Sewerage, Bangkok Metropolitan Administration, during 2007-2011. The twelve parameters of water quality are used as the input of the models. These water quality indices affect the COD. The experimental results indicate that the ANN model provides a high correlation coefficient (R=0.89).

Keywords: Artificial neural network, chemical oxygen demand, estimate, surface water.

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156 Differences and Similarities between Concepts of Good, Great, and Leading Teacher

Authors: Vilma Zydziunaite, Vaida Jurgile, Roman Balandiuk

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Good, great, and leading teachers are expected to be the role models for students, society, professional community. Their role model includes expertise, trustworthiness, originality, facilitating, cooperation and communication. Teachers demonstrate their professional passion through their professionalism and professional attitudes. Usually, we call them teacher(s) leaders by integrating three notions such as good, great, and leading in a one-teacher leader. Here are described essences of three concepts: ‘good teacher,’ ‘great teacher,’ ‘and teacher leader’ as they are inseparable in teaching practices, teacher’s professional life, and educational interactions with students, fellow teachers, school administration, students’ families and school communities.

Keywords: Great teacher, good teacher, leading teacher, school, student.

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155 The Bodybuilding Passage to the Act of the Adolescent

Authors: L. Chikhani, H. Issa

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Objective: this work focuses on bodybuilding as narcissistic inscription of the relational dynamic of the ego and the body, in this sense we think that this symptomatic adolescent act highlights a defective image of the body, leading, by a sadistic passage exercized on the split body, to an Ego/body-ideal. Method: Semi structured interviews with 16 adolescents between 15 and 18 years old allowed us to highlight a lexical field related to the body and the excessiveness in sports;also, the administration of TAT to a bodybuilder (17 years old) for more than 2 years. Results: - Defectiveness in the structuration of the body image; the future bodybuilder will be fixated to the image of the narcissistic misrecognition. - Unsatisfying object relation, implicating incompleteness in the process of subjectivation. - Narcissistic and corporealizedego ideal leading the adolescent to a sadistic pathology directed toward one-s own body as a compensatory defense.

Keywords: Bodybuilding, body image, narcissism, object relation.

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154 Quality Assurance and Effectiveness in Kurdistan Higher Education: The Reform Process

Authors: Selar Othman Ali

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Implementing quality assurance in higher education establishments is the main focus of the reform process currently undertaken by the Ministry of Higher Education and Scientific Research in the Kurdistan Region of Iraq. The reform agenda has involved attempts to improve academic quality and management processes in universities, technical institutions and colleges. The central challenge for the reform process is to produce change in higher education in a region where administration is described as centralized and bureaucratic. To make these changes, there should be a well-designed plans and follow up processes in order to monitor progress and develop responses to obstacles. Lack of skills, resources, political dilemmas, poor motivation, and readiness to face the consequences of change are factors which will determine the success of the reform process.

Keywords: Higher Education, Kurdistan-Iraq, Quality Assurance

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153 Effectiveness and Equity: New Challenges for Social Recognition in Higher Education

Authors: Correa Arias, César

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Today, Higher Education in a global scope is subordinated to the greater institutional controls through the policies of the Quality of Education. These include processes of over evaluation of all the academic activities: students- and professors- performance, educational logistics, managerial standards for the administration of institutions of higher education, as well as the establishment of the imaginaries of excellence and prestige as the foundations on which universities of the XXI century will focus their present and future goals and interests. But at the same time higher education systems worldwide are facing the most profound crisis of sense and meaning and attending enormous mutations in their identity. Based in a qualitative research approach, this paper shows the social configurations that the scholars at the Universities in Mexico build around the discourse of the Quality of Education, and how these policies put in risk the social recognition of these individuals.

Keywords: Higher education, quality of education, social recognition, social configurations.

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152 Energy Management Techniques in Mobile Robots

Authors: G. Gurguze, I. Turkoglu

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Today, the developing features of technological tools with limited energy resources have made it necessary to use energy efficiently. Energy management techniques have emerged for this purpose. As with every field, energy management is vital for robots that are being used in many areas from industry to daily life and that are thought to take up more spaces in the future. Particularly, effective power management in autonomous and multi robots, which are getting more complicated and increasing day by day, will improve the performance and success. In this study, robot management algorithms, usage of renewable and hybrid energy sources, robot motion patterns, robot designs, sharing strategies of workloads in multiple robots, road and mission planning algorithms are discussed for efficient use of energy resources by mobile robots. These techniques have been evaluated in terms of efficient use of existing energy resources and energy management in robots.

Keywords: Energy management, mobile robot, robot administration, robot management, robot planning.

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151 Proteomic Analysis of Tumor Tissue after Treatment with Ascorbic Acid

Authors: Seyeon Park, Mi Jang

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Tumor cells have an invasive and metastatic phenotype that is the main cause of death for cancer patients. Tumor establishment and penetration consists of a series of complex processes involving multiple changes in gene expression. In this study, intraperitoneal administration of a high concentration of ascorbic acid inhibited tumor establishment and decreased tumor mass in BALB/C mice implanted with S-180 sarcoma cancer cells. To identify proteins involved in the ascorbic acid-mediated inhibition of tumor progression, changes in the tumor proteome associated with ascorbic acid treatment of BALB/C mice implanted with S-180 were investigated using two-dimensional gel electrophoresis and mass spectrometry. Twenty protein spots were identified whose expression was different between control and ascorbic acid treatment groups.

Keywords: Ascorbic acid, Proteomic analysis, S-180 implantedBALB/C mouse

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150 Enhanced Ant Colony Based Algorithm for Routing in Mobile Ad Hoc Network

Authors: Cauvery N. K., K. V. Viswanatha

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Mobile Ad hoc network consists of a set of mobile nodes. It is a dynamic network which does not have fixed topology. This network does not have any infrastructure or central administration, hence it is called infrastructure-less network. The change in topology makes the route from source to destination as dynamic fixed and changes with respect to time. The nature of network requires the algorithm to perform route discovery, maintain route and detect failure along the path between two nodes [1]. This paper presents the enhancements of ARA [2] to improve the performance of routing algorithm. ARA [2] finds route between nodes in mobile ad-hoc network. The algorithm is on-demand source initiated routing algorithm. This is based on the principles of swarm intelligence. The algorithm is adaptive, scalable and favors load balancing. The improvements suggested in this paper are handling of loss ants and resource reservation.

Keywords: Ad hoc networks, On-demand routing, Swarmintelligence.

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149 The Key Role of the Steroidal Hormones in the Pattern Distribution of the Epiphyseal Structure in Rabbit

Authors: Fatahian Dehkordi R.F, Parchami A.

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Steroidal hormones with the efficient changes on the epiphyseal growth plate may influence tissue structure properties. Presents paper to investigate the effects of gonadectomy in the pattern distribution of the epiphyseal structure. Fifteen adult female New Zealand white rabbits were separated into three groups. One group was intact and others groups were selected for surgical operation. From these two groups, one group carried out steroidal administration. The results obtained showed that there is no statistically difference in the mean diameter of the growth plate cells between all three groups. The maximum value of the cartilage cells were allocated to the gonadectomized group and the minimum number were observed in Hormonal induced group significantly. Growth plate height was significantly greater in gonadectomized group than in two other groups.

Keywords: Steroidal hormones, Ovariectomy, Rabbit, Epiphyseal structure

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148 The Policy Improvement for Developing OTOP under the Context of Changing into ASEAN Economic Community (AEC)

Authors: Kawinphat Lertpongmanee

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The development of One Tambon One Product (OTOP) became the policy of the government in 1997 after the former Prime Minister had been in power. The strategy of sections is currently set for the policy. OTOP has become the part of the way of community lives around the country. OTOP may be developed under changing into ASEAN economic community in 2015 because of the flow of capitals, productions, and many workers in the region. All sectors are improved for the change. The purposes of study were to study the strength and weakness of the OTOP-creating process via its policy and to lead to the strategy to be able to apply before changing. The methodology is qualitative to study its policy including document and to interview experienced persons. The findings showed that the effort of improvement of all sectors obviously involves with OTOP development. Particularly, the strategic administration of OTOP is in every level of the state, central sector, region, and community.

Keywords: ASEAN Economic Community – AEC, One Tambon One Product – OTOP.

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147 Ballast Water Management Triad: Administration, Ship Owner and the Seafarer

Authors: Rajoo Balaji, Omar Yaakob

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The Ballast Water Convention requires less than 5% of the world tonnage for ratification. Consequently, ships will have to comply with the requirements. Compliance evaluation and enforcement will become mandatory. Ship owners have to invest in treatment systems and shipboard personnel have to operate them and ensure compliance. The monitoring and enforcement will be the responsibilities of the Administrations. Herein, a review of the current status of the Ballast Water Management and the issues faced by these are projected. Issues range from efficacy and economics of the treatment systems to sampling and testing. Health issues of chemical systems, paucity of data for decision support etc., are other issues. It is emphasized that management of ballast water must be extended to ashore and sustainable solutions must be researched upon. An exemplar treatment system based on ship’s waste heat is also suggested.

Keywords: Ballast water management, Compliance evaluation, Compliance enforcement, Sustainability.

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146 Performance of QoS Parameters in MANET Application Traffics in Large Scale Scenarios

Authors: Vahid Ayatollahi Tafti, Abolfazl Gandomi

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A mobile Ad-hoc network consists of wireless nodes communicating without the need for a centralized administration. A user can move anytime in an ad hoc scenario and, as a result, such a network needs to have routing protocols which can adopt dynamically changing topology. To accomplish this, a number of ad hoc routing protocols have been proposed and implemented, which include DSR, OLSR and AODV. This paper presents a study on the QoS parameters for MANET application traffics in large-scale scenarios with 50 and 120 nodes. The application traffics analyzed in this study is File Transfer Protocol (FTP). In large scale networks (120 nodes) OLSR shows better performance and in smaller scale networks (50 nodes)AODV shows less packet drop rate and OLSR shows better throughput.

Keywords: aodv, dsr, manet , olsr , qos.

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145 The Effects of Speed on the Performance of Routing Protocols in Mobile Ad-hoc Networks

Authors: Narendra Singh Yadav, R.P.Yadav

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Mobile ad hoc network is a collection of mobile nodes communicating through wireless channels without any existing network infrastructure or centralized administration. Because of the limited transmission range of wireless network interfaces, multiple "hops" may be needed to exchange data across the network. Consequently, many routing algorithms have come into existence to satisfy the needs of communications in such networks. Researchers have conducted many simulations comparing the performance of these routing protocols under various conditions and constraints. One question that arises is whether speed of nodes affects the relative performance of routing protocols being studied. This paper addresses the question by simulating two routing protocols AODV and DSDV. Protocols were simulated using the ns-2 and were compared in terms of packet delivery fraction, normalized routing load and average delay, while varying number of nodes, and speed.

Keywords: AODV, DSDV, MANET, relative performance

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144 Apoptotic Induction Ability of Harmalol and Its Binding: Biochemical and Biophysical Perspectives

Authors: Kakali Bhadra

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Harmalol administration caused remarkable reduction in proliferation of HepG2 cells with GI50 of 14.2 mM, without showing much cytotoxicity in embryonic liver cell line, WRL-68. Data from circular dichroism and differential scanning calorimetric analysis of harmalol-CT DNA complex shows conformational changes with prominent CD perturbation and stabilization of CT DNA by 8 oC. Binding constant and stoichiometry was also calculated using the above biophysical techniques. Further, dose dependent apoptotic induction ability of harmalol was studied in HepG2 cells using different biochemical assays. Generation of ROS, DNA damage, changes in cellular external and ultramorphology, alteration of membrane, formation of comet tail, decreased mitochondrial membrane potential and a significant increase in Sub Go/G1 population made the cancer cell, HepG2, prone to apoptosis. Up regulation of p53 and caspase 3 further indicated the apoptotic role of harmalol.

Keywords: Apoptosis, beta carboline alkaloid, comet assay, cytotoxicity, ROS.

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143 ATR-IR Study of the Mechanism of Aluminum Chloride Induced Alzheimer’s Disease; Curative and Protective Effect of Lipidium sativum Water Extract on Hippocampus Rats Brain Tissue

Authors: Maha Jameal Balgoon, Gehan A. Raouf, Safaa Y. Qusti, Soad Shaker Ali

Abstract:

The main cause of Alzheimer disease (AD) was believed to be mainly due to the accumulation of free radicals owing to oxidative stress (OS) in brain tissue. The mechanism of the neurotoxicity of Aluminum chloride (AlCl3) induced AD in hippocampus Albino wister rat brain tissue, the curative & the protective effects of Lipidium sativum group (LS) water extract were assessed after 8 weeks by attenuated total reflection spectroscopy ATR-IR and histologically by light microscope. ATR-IR results revealed that the membrane phospholipid undergo free radical attacks, mediated by AlCl3, primary affects the polyunsaturated fatty acids indicated by the increased of the olefinic -C=CH sub-band area around 3012 cm-1 from the curve fitting analysis. The narrowing in the half band width (HBW) of the sνCH2 sub-band around 2852 cm-1 due to Al intoxication indicates the presence of trans form fatty acids rather than gauch rotomer. The degradation of hydrocarbon chain to shorter chain length, increasing in membrane fluidity, disorder, and decreasing in lipid polarity in AlCl3 group indicated by the detected changes in certain calculated area ratios compared to the control. Administration of LS was greatly improved these parameters compared to the AlCl3 group. Al influences the Aβ aggregation and plaque formation, which in turn interferes to and disrupts the membrane structure. The results also showed a marked increase in the β-parallel and antiparallel structure, that characterize the Aβ formation in Al-induced AD hippocampal brain tissue, indicated by the detected increase in both amide I sub-bands around 1674, 1692 cm-1. This drastic increase in Aβ formation was greatly reduced in the curative and protective groups compared to the AlCl3 group and approached nearly the control values. These results supported too by the light microscope. AlCl3 group showed significant marked degenerative changes in hippocampal neurons. Most cells appeared small, shrieked and deformed. Interestingly, the administration of LS in curative and protective groups markedly decreases the amount of degenerated cells compared to the non-treated group. In addition, the intensity of congo red stained cells was decreased. Hippocampal neurons looked more/or less similar to those of control. This study showed a promising therapeutic effect of Lipidium sativum group (LS) on AD rat model that seriously overcome the signs of oxidative stress on membrane lipid and restore the protein misfolding.

Keywords: Aluminum chloride, Alzheimer’s disease, ATR-IR, Lipidium sativum.

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142 Protective Effect of Thymoquinone against Nephrotoxicity Induced by Cadmium in Rats

Authors: Amr A. Fouad, Hamed A. Alwadaani, Iyad Jresat

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The present study investigated the protective effect of thymoquinone (TQ), against cadmium-induced kidney injury in rats. Cadmium chloride (1.2 mg Cd/kg/day, s.c.), was given for nine weeks. TQ treatment (40 mg/kg/day, p.o.) started on the same day of cadmium administration and continued for nine weeks. TQ significantly decreased serum creatinine, renal malondialdehyde and nitric oxide, and significantly increased renal reduced glutathione in rats received cadmium. Histopathological examination showed that TQ markedly minimized renal tissue damage induced by cadmium. Immunohistochemical analysis revealed that TQ markedly decreased the cadmium-induced expression of inducible nitric oxide synthase, tumor necrosis factor-α, cyclooxygenase-2, and caspase-3 in renal tissue. It was concluded that TQ significantly protected against cadmium nephrotoxicity in rats, through its antioxidant, antiinflammatory, and antiapoptotic actions.

Keywords: Thymoquinone, cadmium, kidney, rats.

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141 A Retrospective Analysis of a Professional Learning Community: How Teachers- Capacities Shaped It

Authors: S.Pancucci

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The purpose of this paper is to describe the process of setting up a learning community within an elementary school in Ontario, Canada. The description is provided through reflection and examination of field notes taken during the yearlong training and implementation process. Specifically the impact of teachers- capacity on the creation of a learning community was of interest. This paper is intended to inform and add to the debate around the tensions that exist in implementing a bottom-up professional development model like the learning community in a top-down organizational structure. My reflections of the process illustrate that implementation of the learning community professional development model may be difficult and yet transformative in the professional lives of the teachers, students, and administration involved in the change process. I conclude by suggesting the need for a new model of professional development that requires a transformative shift in power dynamics and a shift in the view of what constitutes effective professional learning.

Keywords: Learning community model, professionaldevelopment, teacher capacity, teacher leadership.

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140 The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework

Authors: Dimitris Balios, Stefanos Tantos

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Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: Auditing information system, auditing mechanism, tax evasion, taxation, quality of accounting information.

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139 A Strategic Evaluation Approach for Defining the Maturity of Manufacturing Technologies

Authors: G. Reinhart, S. Schindler

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Due to dynamic evolution, the ability of a manufacturing technology to produce a special product is changing. Therefore, it is essential to monitor the established techniques and processes to detect whether a company-s production will fit future circumstances. Concerning the manufacturing technology planning process, companies must decide when to change to a new technology for maintaining and increasing competitive advantages. In this context, the maturity assessment of the focused technologies is crucial. This article presents an approach for defining the maturity of a manufacturing technology from a strategic point of view. The concept is based on the approach of technology readiness level (TRL) according to NASA (National Aeronautics and Space Administration), but also includes dynamic changes. Therefore, the model takes into account the concept of the technology life cycle. Furthermore, it enables a company to estimate the ideal date for implementation of a new manufacturing technology.

Keywords: Maturity Assessment, Manufacturing Technology Planning, Technology Life Cycle, Technology Readiness Level.

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138 Making Ends Meet: The Challenges of Investing in and Accounting for Sustainability

Authors: György Á. Horváth, Piroska Harazin

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The transition to sustainable development requires considerable investments from stakeholders, both financial and immaterial. However, accounting for such investments often poses a challenge, as ventures with intangible or non-financial returns remain oblivious to conventional accounting techniques and risk assessment. That such investments may significantly contribute to the welfare of those affected may act as a driving force behind attempting to bridge this gap. This gains crucial importance as investments must be also backed by governments and administrations; entities whose budget depends on taxpayers- contributions and whose tasks are based on securing the welfare of their citizens. Besides economic welfare, citizens also require social and environmental wellbeing too. However, administrations must also safeguard that welfare is guaranteed not only to present, but to future generations too. With already strained budgets and the requirement of sustainable development, governments on all levels face the double challenge of making both of these ends meet.

Keywords: Accounting, Administration and Government, RiskAssessment, Sustainable Development

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137 Role of Environmental Focus in Legal Protection and Efficient Management of Wetlands in the Republic of Kazakhstan

Authors: K. R. Balabiyev, A. O. Kaipbayeva

Abstract:

The article discusses the legal framework of the government’s environmental function and analyzes the role of the national policy in protection of wetlands. The problem is of interest for it deals with the most important branch of economy – utilization of Kazakhstan’s natural resources, protection of health and environmental wellbeing of the population. Development of a longterm environmental program addressing the protection of wetlands represents the final stage of the government’s environmental policy, and is a relatively new function for the public administration system. It appeared due to the environmental measures that require immediate decisions to be taken. It is an integral part of the effort in the field of management of state-owned natural resource, as well as of the measures aimed at efficient management of natural resources to avoid their early depletion or contamination.

Keywords: Environmental focus, government’s environmental function, protection of wetlands.

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