Search results for: Cultural practices

Authors: Chak Kwong Lau

Abstract:

Many buildings in Hong Kong are graced with enchanting works of Chinese calligraphy. An excellent example is Tao Fong Shan Christian Center founded by a Norwegian missionary, Karl Ludvig Reichelt (1877-1952) in 1930. Adorned with many inspiring works of Chinese calligraphy, the center functions as a place for the study of Christianity where people of different religions can meet to have religious discussions and intellectual exchanges. This paper examines the pivotal role played by Chinese calligraphy in creating a significant context for the center to fulfill her visions and missions. The methodology of this research involves stylistic and textual analyses of works of calligraphy, in particular through an examination and interpretation of their extended meanings in terms of architectural symbology and social and cultural contexts. Findings showed that Chinese calligraphy was effectively used as a powerful vehicle for a purposeful development of contextual Christian spirituality in Hong Kong.

Keywords: Chinese calligraphy, Hong Kong architecture, Hong Kong calligraphy, Johannes Prip-Møller, Karl Ludvig Reichelt, Norwegian missionary, Tao Fong Shan Christian Center, traditional Chinese architecture, contextual Christian spirituality, Chinese arts and culture.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 924

Authors: Simeon Karafolas, Maciej Woźniak

Abstract:

Mostly of public financing programs at national and regional level are funded from European Union sources. EU can participate directly to a national and regional program (example LEADER initiative, URBAN…) or indirectly by funding regional or national funds.Funds from European Union are provided from EU multiannual financial framework form which the annual budget is programmed. The adjusted program 2007-2013 of the EU considered commitments of almost 1 trillion Euros for the EU-28 countries. Provisions of the new program 2014-2020 consider commitments of more than 1 trillion Euros. Sustainable growth, divided to Cohesion and Competitiveness for Growth an Employment, is one of the two principal categories; the other is the preservation and management of natural resources.Through this financing process SMEs benefited of EU and public sources by receiving grants for their investments. Most of the financial instruments are available indirectly through the national financial intermediaries. Part of them is managed by the European Investment Fund.The paper focuses on the public financing to SMEs by examining case studies on divers forms of public help. It tries to distinguish the efficiency of the examined good practices and therefore try to have some conclusions on the possibility of application to other regions.

Keywords: DIFASS, financing, grants, SMEs.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1591

Authors: C. Murat, T. Elifnaz

Abstract:

Today, with globalization, human mobility has increased the interaction between countries significantly, and this contact has also increased the possibility of epidemics, although this contact has moved societies forward in terms of civilization. The coronavirus (COVID-19) epidemic, which caused the most loss of life from these epidemics, quickly swept the whole world with the effect of globalization. The coronavirus epidemic has affected the world economically as well as health problems. While some businesses around the world experienced an extraordinary increase in demand, some businesses temporarily stopped their activities or were forced to do so. Businesses affected by the crisis had to adapt to new legal regulations but had to make changes in matters such as working styles, human resources practices, and policies. One of the measures considered is the reduction of the workforce. The current COVID-19 crisis has created serious challenges for many organizations and has led to an unprecedented wave of termination notices. In this study, examples of companies that were affected by the pandemic process and changed their working policies after the pandemic were examined. This study aims to reveal the impact of the global COVID-19 epidemic on human resources policies and employees and how these situations will affect businesses in the future.

Keywords: COVID-19, human resource management, crisis management, business function.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 207

Authors: S. Logeswari, K. Premalatha

Abstract:

Search is the most obvious application of information retrieval. The variety of widely obtainable biomedical data is enormous and is expanding fast. This expansion makes the existing techniques are not enough to extract the most interesting patterns from the collection as per the user requirement. Recent researches are concentrating more on semantic based searching than the traditional term based searches. Algorithms for semantic searches are implemented based on the relations exist between the words of the documents. Ontologies are used as domain knowledge for identifying the semantic relations as well as to structure the data for effective information retrieval. Annotation of data with concepts of ontology is one of the wide-ranging practices for clustering the documents. In this paper, indexing based on concept and annotation are proposed for clustering the biomedical documents. Fuzzy c-means (FCM) clustering algorithm is used to cluster the documents. The performances of the proposed methods are analyzed with traditional term based clustering for PubMed articles in five different diseases communities. The experimental results show that the proposed methods outperform the term based fuzzy clustering.

Keywords: MeSH Ontology, Concept Indexing, Annotation, semantic relations, Fuzzy c-means.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2303

Authors: Ali Salehipour

Abstract:

Studying literature theme in the fields of tourism and sustainable development and its importance in today world and their criteria in architecture, here in this article we will also study the area where the selected site is located; beside the Aab-Ask Village located in Larijan region in Mazandaran province on the way to Haraz – one of the tourism routes of Iran. After these studies by analyzing the site, its strong potentials – such as mineral water springs (hot springs), geothermal, landscapes and ideal climate - as a tourist attraction spot in the region, and considering sustainable development criteria – with regard to limits and available facilities – a plan was offered that could change the region to provide the needs of local people and in addition change it to a place where tourism services is offered to the visitors and make it an acceptable sample of stable building in Iran. Finally the reason to make design for this complex is recovery of natural and historical values of Aab-Ask area regarding development and sustainable architecture criteria in the form of a functional sample which can be a suitable place to fulfill this goal for having lots of strong points in attracting cultural and sustainable tourist.

Keywords: Sustainable Architecture, Tourist Complex, Development, Landscape Preservation, Culture

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1482

Authors: Khalil Ur Rehman, M. Y. Malik, Usman Ali

Abstract:

In this paper, the problem proposed by Von Karman is treated in the attendance of additional flow field effects when the liquid is spaced above the rotating rigid disk. To be more specific, a purely viscous fluid flow yield by rotating rigid disk with Navier’s condition is considered in both magnetohydrodynamic and hydrodynamic frames. The rotating flow regime is manifested with heat source/sink and chemically reactive species. Moreover, the features of thermophoresis and Brownian motion are reported by considering nanofluid model. The flow field formulation is obtained mathematically in terms of high order differential equations. The reduced system of equations is solved numerically through self-coded computational algorithm. The pertinent outcomes are discussed systematically and provided through graphical and tabular practices. A simultaneous way of study makes this attempt attractive in this sense that the article contains dual framework and validation of results with existing work confirms the execution of self-coded algorithm for fluid flow regime over a rotating rigid disk.

Keywords: Nanoparticles, Newtonian fluid model, chemical reaction, heat source/sink.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 988

Authors: Qasim Zafar, Matthew Anderson, Esteban Garcia, Steven Drager

Abstract:

Software failures can present an enormous detriment to people's lives and cost millions of dollars to repair when they are unexpectedly encountered in the wild. Despite a significant portion of the software development lifecycle and resources are dedicated to testing, software failures are a relatively frequent occurrence. Nevertheless, the evaluation of testing effectiveness remains at the forefront of ensuring high-quality software and software metrics play a critical role in providing valuable insights into quantifiable objectives to assess the level of assurance and confidence in the system. As the selection of appropriate metrics can be an arduous process, the goal of this paper is to shed light on the significance of software metrics by examining a range of testing techniques and metrics as well as identifying key areas for improvement. In doing so, this paper presents a method to compare the effectiveness of testing techniques with heterogeneous output metrics. Additionally, through this investigation, readers will gain a deeper understanding of how metrics can help to drive informed decision-making on delivering high-quality software and facilitate continuous improvement in testing practices.

Keywords: Software testing, software metrics, testing effectiveness, black box testing, random testing, adaptive random testing, combinatorial testing, fuzz testing, equivalence partition, boundary value analysis, white box testings.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 66

Authors: Zulaikha Reesha Rashaad

Abstract:

One of the major factors which can contribute greatly to success of catering businesses is to employ food and beverage staff having sound hygiene knowledge. Individuals having sound knowledge of hygiene has a higher chance of following safe food practices in food production. One of the leading causes of food poisoning and food borne illnesses has been identified as lack of hygiene knowledge among food and beverage staff working in catering establishments and restaurants. This research aims to analyze the hygiene knowledge among food and beverage staff working in top five restaurants of Male’, in relation to their age, educational background, occupation and training. The research uses quantitative and descriptive methods in data collection and in data analysis. Data was obtained through random sampling technique with self-administered survey questionnaires which was completed by 60 respondents working in 5 different restaurants operating at top level in Male’. The respondents of the research were service staff and chefs working in these restaurants. The responses to the questionnaires have been analyzed by using SPSS. The results of the research indicated that age, education level, occupation and training correlated with hygiene knowledge perception scores.

Keywords: Food and beverage staff, food poisoning, food production, hygiene knowledge.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1091

Authors: M. Sadoughi, R. Ehsani

Abstract:

The aim of the present study is examining the relationship between conceptual organizational culture and the level of tolerance in employees of Islamic Azad University of Shahre Ghods. This research is a correlational and analytic-descriptive one. The samples included 144 individuals. A 24-item standard questionnaire of organizational culture by Cameron and Queen was used in this study. This questionnaire has six criteria and each criterion includes four items that each item indicates one cultural dimension. Reliability coefficient of this questionnaire was normed using Cronbach's alpha of 0.91. Also, the 25-item questionnaire of tolerance by Conor and Davidson was used. This questionnaire is in a five-degree Likert scale form. It has seven criteria and is designed to measure the power of coping with pressure and threat. It has the needed content reliability and its reliability coefficient is normed using Cronbach's alpha of 0.87. Data were analyzed using Pearson correlation coefficient and multivariable regression. The results showed among various dimensions of organizational culture, there is a positive significant relationship between three dimensions (family, adhocracy, bureaucracy) and tolerance, there is a negative significant relationship between dimension of market and tolerance and components of organizational culture have the power of prediction and explaining the tolerance. In this explanation, the component of family is the most effective and the best predictor of tolerance.

Keywords: Adhocracy, bureaucracy, organizational culture, tolerance.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1032

Authors: Kadio Valere R. Angaman, Birahim Bouna Niang

Abstract:

Land degradation is a serious problem in developing countries including Cote d’Ivoire, which has its economy focused on agriculture. It occurs in all kinds of ecosystems over the world. However, the drivers of land degradation vary from one region to another, and from one ecosystem to another. Thus, identifying these drivers is an essential prerequisite to develop and implement appropriate policies to reverse the trend of land degradation in the country, especially in the trays ecosystem. Using the binary logistic model with primary data obtained through 780 farmers surveyed, we analyze and identify the drivers of land degradation in the trays ecosystem. The descriptive statistics show that 52% of farmers interviewed have stated facing land degradation in their farmland. This high rate shows the extent of land degradation in this ecosystem. Also, the results obtained from the binary logit regression reveal that land degradation is significantly influenced by a set of variables such as sex, education, slope, erosion, pesticide, agricultural activity, deforestation, and temperature. The drivers identified are mostly local, as a result, the government must implement some policies and strategies that facilitate and incentive the adoption of sustainable land management practices by farmers to reverse the negative trend of land degradation.

Keywords: Drivers, land degradation, trays ecosystem, sustainable land management.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 419

Authors: Ali Akbar

Abstract:

The importance of advancing women’s rights is closely intertwined with the development of civil society and the institutionalization of democracy in Middle Eastern countries. There is indeed an intimate relationship between the process of democratization and promoting gender equality, since democracy necessitates equality between men and women. In order to advance the issue of gender equality, what is required is a solid theoretical framework which has its roots in the reexamination of pre-modern interpretation of certain Qurʾānic passages that seem to have given men more rights than it gives women. This paper suggests that those Muslim scholars who adopt a contextualist approach to the Qurʾānic text and its interpretation provide a solid theoretical background for improving women’s rights. Indeed, the aim of the paper is to discuss how the contextualist approach to the Qurʾānic text and its interpretation given by a number of prominent scholars is capable of promoting the issue of gender equality. The paper concludes that since (1) much of the gender inequality found in the primary sources of Islam as well as pre-modern Muslim writings is rooted in the natural cultural norms and standards of early Islamic societies and (2) since the context of today’s world is so different from that of the pre-modern era, the proposed models provide a solid theoretical framework for promoting women’s rights and gender equality.

Keywords: Contextualism, Gender equality, Islam, Women’s rights.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1759

Authors: Mahmoud Tarek Mohamed Hammad

Abstract:

Despite the importance of the role and efforts made by the universities of the Kingdom of Saudi Arabia in reviving and preserving heritage architecture as an important cultural heritage in the Kingdom, The idea revolves around restoration and conservation processes and neglects the architectural heritage values, whose content can be used in sustainable contemporary architectural works. Educational values based on heritage architecture and how to integrate with the contemporary requirements were investigated in this research. For this purpose, by understanding the heritage architectural values as well as educational, academic process, the researcher presented an educational model of questionnaire forms for architecture students and the staff at the Architecture Department at Al-Baha University as a case study that serves the aims of the research. The results of the research show that heritage values especially those interview results are considered as a positive indicator of the importance of these values. The students and the staff need both to gain an understanding of heritage values as well as an understanding of theories of incorporating those values into the design process of contemporary local architecture. The research concludes that a correct understanding of the heritage values, its performance, and its reintegration with modern architecture technology should be focused on architectural education.

Keywords: Heritage architecture, academic work, heritage values, sustainable contemporary local architectural.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 655

Authors: A. Soikkeli, L. Sorri

Abstract:

Finnish national research project, User- and Business-oriented Suburb Renovation Concept (KLIKK), was started in January 2012 and will end in June 2014. The perspective of energy efficiency is emphasised in the project, but also it addresses what improving the energy efficiency of suburban apartment buildings means from the standpoint of architecturally valuable buildings representing different periods. The project will also test the impacts of stricter energy efficiency requirements on renovation projects.

The primary goal of the project is to develop a user-oriented, industrial, economic renovation concept for suburban apartment building renovation, extension and construction of additional storeys. The concept will make it possible to change from performance- and cost-based operation to novel service- and user-oriented, site-specifically tailored renovation methods utilizing integrated order and delivery chains.

The present project is collaborating with Ministry of the Environment and participating cities in developing a new type of lighter town planning model for suburban renovations and in-fill construction. To support this, the project will simultaneously develop practices for environmental impact assessment tools in renovation and suburban supplementary and in-fill construction.

 

Keywords: Energy efficiency, Prefabrication, Renovation concept, Suburbs, Sustainability, User-Orientated.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2037

Authors: C. Valderrama-Ulloa, C. Schmitt, J.-P. Marchetti, V. Bucarey

Abstract:

Access to adequate housing is a fundamental human right and a crucial factor for health. Housing should be inclusive, accessible, and able to meet the needs of all its inhabitants at every stage of their lives without hindering their health, autonomy, or independence. This article addresses the importance of designing housing for people with disabilities, which varies depending on individual abilities, preferences, and cultural considerations. Based on the components of the International Classification of Functioning, Disability and Health, wheelchair users, little people (achondroplasia), children with autism spectrum disorder and Down syndrome were characterized, and six domains of activities related to daily life inside homes were defined. The article describes the main barriers homes present for this group of people. It proposes a list of architectural and design aspects to reduce barriers to housing use. The aspects are divided into three main groups: space management, building services, and supporting facilities. The article emphasizes the importance of consulting professionals and users with experience designing for diverse needs to create inclusive, safe, and supportive housing for people with disabilities.

Keywords: Achondroplasia, autism spectrum disorder, disability, down syndrome, wheelchair user.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 157

Authors: Riham A. Ragheb

Abstract:

Water is a fundamental attraction in all cultures and among all classes of people,tourists and citizens. It is a favorite location for major tourism initiatives, celebrations and ceremonies. The vitality of any city depends on citizen action to take part in creating the neighborhoods they desire. Waterfront can provide extensive new areas of high quality public open space in parts of the city that are popular venues for social activities and also have the highest land values. Each city must have a character that can be used as a key attraction for the development. The morphology of a waterfront can be identified by both its physical characteristics and the socio-cultural activities that take place in the area. Alexandria has been selected as an area of study because it has a unique character due to its possession of a variety of waterfronts.

This paper aims to set some criteria of successful waterfront development and then through these criteria analyzing the development of the Qaitbay waterfront in the eastern harbor in Alexandria, Egypt. Hence, a comprehensive improvement of the waterfront areas is certainly needed to ensure a successful waterfront development radiated the sense of uniformity and coherence.

Alexandria can benefit from these criteria to develop its urban waterfront in order to preserve and revitalize its unique waterfront character and achieve mixed uses and tourism development.

Keywords: Place making, Qaitbay, responsive environment, sustainable urban design, waterfront development.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3193

Authors: Bubaker F. Shareia

Abstract:

The aim of this paper is to trace the historical development of the accounting profession in Libya, in order to identify challenges facing the profession as the country moves from a closed to emerging economy. The study is based on a literature review and archival research. Accounting information has a vital role to play in the achievement of economic goals in developing and emerging economies, but a well qualified accounting profession is required. In the context of institutional instability and unique cultural factors, the accounting profession in Libya faces educational and legal challenges if it is to achieve its potential in assisting the country to reach its economic goals. This study focuses on one country, which does limit its generalisability. However, it also suggests fruitful research areas in considering the impact and challenge of historic factors on the accounting profession in emerging economies. Centrally planned economies require a body of well trained professional accountants if they are to emerge onto the global economic arena. Studies on the accounting profession have focused primarily on those in developed economies, where the need for meaningful accounting information for decision making is taken for granted and there is a well trained, professional workforce. This study of the profession in an emerging economy highlights the efforts that will be needed to ensure the contribution of the profession to the economic wellbeing of other emerging economies.

Keywords: Accounting profession, developing countries, culture, planned economy, emerging economy.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3501

Authors: Azizeh Chalak, Niloufar Nasri

Abstract:

Students' academic achievement, along with the effects of different variables, has been a serious concern of educators since long ago. This study was an attempt to investigate the interplay of Locus of Control (LOC), academic achievement and biological variables among Iranian online EFL Learners. The participants of the study included 100 students of different age groups and genders studying English online at Iran Language Institute (ILI), Isfahan, Iran. The instrument used was Trice Academic LOC questionnaire which identifies orientations of internality or externality. The participants' Grade Point Averages (GPAs) were used as the measure of their academic achievement. A series of independent samples ttests were performed on the data. The results of the study showed that (a) there were no significant differences between male and female participants in LOC orientation, (b) there was no relationship between LOC and academic achievement among internal males and females, (c) external females were better achievers than external males, (d) and the age had no significant relationship with LOC and academic achievement. It can be concluded that the social, cultural patterns of genders have changed. This study might help sociologists and psychologists as well as applied linguists in that they reflect the recent social changes and their effects on the LOC and their consequent implications in teaching languages.

Keywords: Academic achievement, biological variables, Iranian online EFL learners, locus of control.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2256

Authors: Suma. V., T. R. Gopalakrishnan Nair

Abstract:

Defect prevention is the most vital but habitually neglected facet of software quality assurance in any project. If functional at all stages of software development, it can condense the time, overheads and wherewithal entailed to engineer a high quality product. The key challenge of an IT industry is to engineer a software product with minimum post deployment defects. This effort is an analysis based on data obtained for five selected projects from leading software companies of varying software production competence. The main aim of this paper is to provide information on various methods and practices supporting defect detection and prevention leading to thriving software generation. The defect prevention technique unearths 99% of defects. Inspection is found to be an essential technique in generating ideal software generation in factories through enhanced methodologies of abetted and unaided inspection schedules. On an average 13 % to 15% of inspection and 25% - 30% of testing out of whole project effort time is required for 99% - 99.75% of defect elimination. A comparison of the end results for the five selected projects between the companies is also brought about throwing light on the possibility of a particular company to position itself with an appropriate complementary ratio of inspection testing.

Keywords: Defect Detection and Prevention, Inspections, Software Engineering, Software Process, Testing.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1537

Authors: Subramaniam Chandran

Abstract:

This paper explains how mobile learning assures sustainable e-education for multicultural group of students. This paper reports the impact of mobile learning on distance education in multicultural environment. The emergence of learning technologies through CD, internet, and mobile is increasingly adopted by distance institutes for quick delivery and cost-effective purposes. Their sustainability is conditioned by the structure of learners as well as the teaching community. The experimental study was conducted among the distant learners of Vinayaka Missions University located at Salem in India. Students were drawn from multicultural environment based on different languages, religions, class and communities. During the mobile learning sessions, the students, who are divided on language, religion, class and community, were dominated by play impulse rather than study anxiety or cultural inhibitions. This study confirmed that mobile learning improved the performance of the students despite their division based on region, language or culture. In other words, technology was able to transcend the relative deprivation in the multicultural groups. It also confirms sustainable e-education through mobile learning and cost-effective system of instruction. Mobile learning appropriates the self-motivation and play impulse of the young learners in providing sustainable e-education to multicultural social groups of students.

Keywords: E-Education, mobile learning, multiculturalism.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2050

Authors: Babak Mohajeri, Sen Bao, Timo Nyberg

Abstract:

Customer experience is increasingly the differentiator between successful companies and those who struggle. Currently, customer experiences become more dynamic; and they advance with each interaction between the company and a customer. Every customer conversation and any effort to evolve these conversations would be beneficial and should ultimately result in a positive customer experience. The aim of this paper is to analyze the evolving customer experience management landscape and the relevant challenges and opportunities. A case study on the “paper machine” companies is chosen. Hence, this paper analyzes the challenges and opportunities in customer experience management of paper machine companies for the case of “road to steel”. Road to steel shows the journey of steel from raw material to end product (i.e. paper machine in this paper). ALPHA (Steel company) and BETA (paper machine company), are chosen and their efforts to evolve the customer experiences are investigated. Semi-structured interviews are conducted with experts in those companies to identify the challenges and opportunities of the evolving customer experience management from their point of view. The findings of this paper contribute to the theory and business practices in the realm of the evolving customer experience management landscape.

Keywords: Customer experience management, paper machine risk analysis, value chain management.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1060

Authors: Simisola I. Akintoye, Sunday K. Iyaniwura

Abstract:

Recent global corporate failures have called for increase in the need to regulate corporate governance across the world. In Nigeria, the impact of corporate governance regulation in the banking sector has reached epidemic levels contributing to the country’s economic depression. This study critically evaluates Nigeria’s corporate governance regime and explores how weak regulation has impacted on the banking sector. By adopting a socio legal methodology, the study analyses both theoretical and empirical works from a socio-scientific point of view to examine the role of Nigeria’s legal, cultural and social arrangements in corporate governance regulation. The study reveals that Nigeria’s institutional arrangement has contributed to its weak system of corporate governance regulation with adverse effects on the banking sector. The research mainly impacts on current global corporate governance literature in sub-Saharan Africa by contributing to knowledge of the peculiarities of corporate governance regulation in different institutional jurisdictions. The particular focus on emerging economies such as Nigeria expands on the need for countries to develop a bespoke system of corporate governance regulation that takes into consideration the peculiarities of individual countries devoid of external influence.

Keywords: Banks, corporate governance, emerging economies, Nigeria.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1639

Authors: Richard L. Worthington

Abstract:

Female ‘circumcision’ (FGC/FGM) in Islam is based primarily upon the ‘hadiths,’ which are the sayings of Muhammad. While it is usual to attack such hadiths in order to stop female ‘circumcision,’ yet those practicing female ‘circumcision’ merely react against such an attack. However, there is a new approach, called ‘Temple Theology,’ which reads religious stories in the light of how the rituals and politics of Solomon’s temple were encoded in those stories. For example, one hadith tells us not to cut severely in circumcising a woman. However, the Menorah lampstand was symbolized as a woman, and so ‘circumcising’ a woman could be re-interpreted as merely referring to trimming the wicks of the lamps. Similarly, another hadith mentions that when a man is within the four parts of a woman (her arms and legs) that the couple should bathe because their circumcised parts have met (implying that the woman was circumcised). However, the bronze ‘Sea’ basin of Solomon’s temple, used for immersion (‘bathing’), had four sides, implying that the circumcised parts relate to temple symbolism. The hadiths relating to the fitra – Islamic practices which include circumcision – and to Hagar being circumcised by Sarah are likewise interpreted. This approach implies that the hadiths can be respected without giving them a literal interpretation. In this way, it is hoped that those devout Muslims who defend female ‘circumcision’ can re-evaluate their position in a positive way from within their own tradition, as opposed to being seemingly hounded by non-Muslims.

Keywords: Female circumcision, Fitra, Hadith, Temple theology.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 432

Authors: Khlystun Yuliia Igorivna

Abstract:

Monumental church paintings are often perceived either as the interior decoration of the temple or as the "Gospel for the illiterate," as the temple painting often contains scenes from Holy Scripture. In science the painting of the Orthodox Church is mainly the subject of study of art critics, but from the point of view of culturology and semiotics, it is insufficiently studied. The symbolism of monumental church painting is insufficiently revealed. The aim of this paper is to give a description of symbolic signs, to classify them, to give examples for each type of sign from the paintings of modern temples of Eastern Ukraine, on the basis of semiotic analysis of iconographic plots used in monumental church painting. We offer own classification of symbols of monumental church painting, using examples from the murals of modern Orthodox churches in Eastern Ukraine, mainly from the Donetsk region. When analyzing the semantics of symbolic signs, the following methods of the culturological approach were used: semiotic, iconological, iconographic, hermeneutic, culturological, descriptive, comparative-historical, visual-analytical. When interpreting the meanings of symbolic signs, scientific, cultural and theological literature were used. Photos taken by the author have been added to the article.

Keywords: Iconography, painting of Orthodox Church, Orthodox Church, semiotic signs in modern iconography, classification of symbols in painting of Orthodox Church.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 399

Authors: Levan Sabauri

Abstract:

Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: Audit quality control, audit program, financial statement, perspective analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 695

Authors: Awad A. Younis, Elise Stronberg, Shifa Noor

Abstract:

Users’ susceptibility to malware attacks have been noticed in the past few years. Investigating the factors that make a user vulnerable to those attacks is critical because they can be utilized to set up proactive strategies such as awareness and education to mitigate the impacts of those attacks. Demographic, behavioral, and cultural vulnerabilities are the main factors that make users susceptible to malware attacks. It is challenging, however, to draw more general conclusions based on those factors due to the varieties in the type of users and different types of malware. Therefore, we conducted a systematic literature review (SLR) of the existing research for user susceptibility factors to malware attacks. The results showed that all demographic factors are consistently associated with malware infection regardless of the users' type except for age and gender. Besides, the association of culture and personality factors with malware infection is consistent in most of the selected studies and for all types of users. Moreover, malware infection varies based on age, geographic location, and host types. We propose that future studies should carefully take into consideration the type of users because different users may be exposed to different threats or targeted based on their user domains’ characteristics. Additionally, as different types of malware use different tactics to trick users, taking the malware types into consideration is important.

Keywords: cybersecurity, malware, users, demographics, personality, culture, systematic literature review

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 638

Authors: Shibly Abdullah

Abstract:

This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.

Keywords: Accounting, Islamic accounting, conventional accounting, corporate reporting.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3551

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

Abstract:

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

Keywords: Corporate Social Responsibility disclosure, tax aggressiveness, sustainability assurance, business ethics.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1508

Authors: S. Hasan, I. Beshara

Abstract:

Infrastructure maintenance is a great challenge facing sustainable development of infrastructure assets due to the high cost of passive implementation of a sustainable maintenance plan. An assessment model of sustainable maintenance for highway infrastructure projects in Egypt is developed in this paper. It helps in improving the implementation of sustainable maintenance criteria. Thus, this paper has applied the analytical hierarchy processes (AHP) to rank and explore the weight of 26 assessment indicators using three hierarchy levels containing the main sustainable categories and subcategories with related indicators. Overall combined weight of each indicator for sustainable maintenance evaluation has been calculated to sum up to a sustainable maintenance performance index (SMI). The results show that the factor "Preventive maintenance cost" has the highest relative contribution factor among others (13.5%), while two factors of environmental performance have the least weights (0.7%). The developed model aims to provide decision makers with information about current maintenance performance and support them in the decision-making process regarding future directions of maintenance activities. It can be used as an assessment performance tool during the operation and maintenance stage. The developed indicators can be considered during designing the maintenance plan. Practices for successful implementation of the model are also presented.

Keywords: Analytical Hierarchy Process, AHP, assessment performance model, KPIs for sustainable maintenance, sustainable maintenance index.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 588

Authors: Ileladewa Adeoye Abiodun, Cheng Wai Khuen

Abstract:

Multi-Agent Systems (MAS) emerged in the pursuit to improve our standard of living, and hence can manifest complex human behaviors such as communication, decision making, negotiation and self-organization. The Social Network Services (SNSs) have attracted millions of users, many of whom have integrated these sites into their daily practices. The domains of MAS and SNS have lots of similarities such as architecture, features and functions. Exploring social network users- behavior through multiagent model is therefore our research focus, in order to generate more accurate and meaningful information to SNS users. An application of MAS is the e-Auction and e-Rental services of the Universiti Cyber AgenT(UniCAT), a Social Network for students in Universiti Tunku Abdul Rahman (UTAR), Kampar, Malaysia, built around the Belief- Desire-Intention (BDI) model. However, in spite of the various advantages of the BDI model, it has also been discovered to have some shortcomings. This paper therefore proposes a multi-agent framework utilizing a modified BDI model- Belief-Desire-Intention in Dynamic and Uncertain Situations (BDIDUS), using UniCAT system as a case study.

Keywords: Distributed Data Mining, Multi-Agent Systems, Preference-Based, SNS.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1502

Authors: John S. Anagnostopoulos, Dimitrios E. Papantonis

Abstract:

The incorporation of computational fluid dynamics in the design of modern hydraulic turbines appears to be necessary in order to improve their efficiency and cost-effectiveness beyond the traditional design practices. A numerical optimization methodology is developed and applied in the present work to a Turgo water turbine. The fluid is simulated by a Lagrangian mesh-free approach that can provide detailed information on the energy transfer and enhance the understanding of the complex, unsteady flow field, at very small computing cost. The runner blades are initially shaped according to hydrodynamics theory, and parameterized using Bezier polynomials and interpolation techniques. The use of a limited number of free design variables allows for various modifications of the standard blade shape, while stochastic optimization using evolutionary algorithms is implemented to find the best blade that maximizes the attainable hydraulic efficiency of the runner. The obtained optimal runner design achieves considerably higher efficiency than the standard one, and its numerically predicted performance is comparable to a real Turgo turbine, verifying the reliability and the prospects of the new methodology.

Keywords: Turgo turbine, Lagrangian flow modeling, Surface parameterization, Design optimization, Evolutionary algorithms.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4057