Search results for: ICAO "International Civil Aviation Organization"
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1547

Search results for: ICAO "International Civil Aviation Organization"

1337 The Alignment of Information Systems and Environmental Organizations Model in Perspective Capability

Authors: Wartika, Kridanto Surendro, Husni Sastramiharja, Iping Supriana S.

Abstract:

The condition of the market is currently very dynamic, demanding organizations which is use system information to support the achievement of objectives should be necessarily improve the ability of information systems in accordance with the changes. Improved information systems capabilities need to align with the resource capabilities in internal environment of the organization, and vice versa. Alignment model between information systems and environment organizational in this capability perspective is expected can assist management in making the strategy for enhance the capability of information systems in accordance with resources internally within the organization, efficiency in the process of development, and optimization of contributions information systems in achieving organizational goals.

Keywords: Capability, alignment, information system, environmental organizations.

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1336 Goodwill in the Current Greek Accounting Environment

Authors: Efthymios Gravas, Anastasios Alexandridis, Antonios Stavropoulos

Abstract:

The growing interest in the issue of intangible assets not only in the scientific community but also in some professional bodies internationally can be explained by several points of view. From the business perspective, enterprises are increasingly motivated by external and internal forces to measure and proactively manage their intangibles. With respect to the issue of intangibles, goodwill has been debated in many countries throughout the world. Despite the numerous efforts and the existence of international accounting standards there is not yet a common accepted accounting treatment for goodwill. This study attempts on the one hand to impress the accounting treatment of goodwill internationally, on the other hand analyses the major subjects in relation to the accounting treatment of goodwill in Greece, since 2005, year where the international accounting standards have been in use for the Greek listed companies. The results indicate that the accounting treatment for the goodwill in Greece, despite the effort for accounting harmonization in Europe from 2005, sustains many differences especially for the no listed companies.

Keywords: Intangible Assets, Goodwill, International Accounting Standards, Greek Accounting System and Law

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1335 Securing Justice: A Critical Analysis of Kenya-s Post 9/11 Security Apparatus

Authors: Peter Ndichu Muriuki

Abstract:

The 9/11 suicide attacks in New York, Washington, D.C., and Pennsylvania, triggered a number of security responses both in the United States of America and other Countries in the World. Kenya, which is an ally and a close partner to North America and Europe, was not left behind. While many states had been parties to numerous terrorism conventions, their response in implementing them had been slow and needed this catalyst. This special case offered a window of opportunity for many “security conscious" regimes in cementing their legal-criminological and political security apparatus. At the international level, the 9/11 case led to the hasty adoption of Security Council resolution 1373 in 2001, which called upon states to adopt wide-ranging and comprehensive steps and strategies to combat international terrorism and to become parties to the relevant international conventions and protocols relating to terrorism. Since then, Kenya has responded with speed in devising social-legal-criminological-political actions.

Keywords: Justice, Policing, Security, Terrorism

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1334 Accounting Research from the Globalization Perspective

Authors: Paul Diaconu, Nicoleta Coman

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This paper explores the idea of globalisation and considers accounting-s role in that process in order to develop new spaces for accounting research. That-s why in this paper we are looking for questions not necessary for answers. Adopting an 'alternative' view of accounting it-s related to the fact that we sees accounting as social and evolutionist process, that pays heed to those voices arguing for greater social and environmental justice, and that draws attention to the role of accounting researchers in the process of globalisation. The paper defines globalisation and expands the globalisation and accounting research agenda introducing in this context the harmonization process in accounting. There are the two main systems which are disputing the first stage of being the benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the selected one. Due to this fact a convergence of the two, joining the advantages and disadvantages of the two should be the solution for an unique international accounting solution. Is this idea realizable, what steps has been made until now, what should be done in the future. The paper is emphasising the role of the cultural differences in the process of imposing of an unique international accounting system by the global organizations..

Keywords: Investors, capital markets, international accounting.

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1333 Framework and Characterization of Physical Internet

Authors: Charifa Fergani, Adiba El Bouzekri El Idrissi, Suzanne Marcotte, Abdelowahed Hajjaji

Abstract:

Over the last years, a new paradigm known as Physical Internet has been developed, and studied in logistics management. The purpose of this global and open system is to deal with logistics grand challenge by setting up an efficient and sustainable Logistics Web. The purpose of this paper is to review scientific articles dedicated to Physical Internet topic, and to provide a clustering strategy enabling to classify the literature on the Physical Internet, to follow its evolution, as well as to criticize it. The classification is based on three factors: Logistics Web, organization, and resources. Several papers about Physical Internet have been classified and analyzed along the Logistics Web, resources and organization views at a strategic, tactical and operational level, respectively. A developed cluster analysis shows which topics of the Physical Internet that are the less covered actually. Future researches are outlined for these topics.

Keywords: Logistics web, Physical Internet, PI characterization, taxonomy.

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1332 A Description Logics Based Approach for Building Multi-Viewpoints Ontologies

Authors: M. Hemam, M. Djezzar, T. Djouad

Abstract:

We are interested in the problem of building an ontology in a heterogeneous organization, by taking into account different viewpoints and different terminologies of communities in the organization. Such ontology, that we call multi-viewpoint ontology, confers to the same universe of discourse, several partial descriptions, where each one is relative to a particular viewpoint. In addition, these partial descriptions share at global level, ontological elements constituent a consensus between the various viewpoints. In order to provide response elements to this problem we define a multi-viewpoints knowledge model based on viewpoint and ontology notions. The multi-viewpoints knowledge model is used to formalize the multi-viewpoints ontology in description logics language.

Keywords: Description logic, knowledge engineering, ontology, viewpoint.

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1331 Six Sigma Process and its Impact on the Organizational Productivity

Authors: Masoud Hekmatpanah, Mohammad Sadroddin, Saeid Shahbaz, Farhad Mokhtari, Farahnaz Fadavinia

Abstract:

The six sigma method is a project-driven management approach to improve the organization-s products, services, and processes by continually reducing defects in the organization. Understanding the key features, obstacles, and shortcomings of the six sigma method allows organizations to better support their strategic directions, and increasing needs for coaching, mentoring, and training. It also provides opportunities to better implement six sigma projects. The purpose of this paper is the survey of six sigma process and its impact on the organizational productivity. So I have studied key concepts , problem solving process of six sigmaas well as the survey of important fields such as: DMAIC, six sigma and productivity applied programme, and other advantages of six sigma. In the end of this paper, present research conclusions. (direct and positive relation between six sigma and productivity)

Keywords: Six sigma, project management, quality, theory, productivity.

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1330 The Relation between the Organizational Trust Level and Organizational Justice Perceptions of Staff in Konya Municipality: A Theoretical and Empirical Study

Authors: Handan Ertaş

Abstract:

The aim of the study is to determine the relationship between organizational trust level and organizational justice of Municipality officials. Correlational method has been used via descriptive survey model and Organizational Justice Perception Scale, Organizational Trust Inventory and Interpersonal Trust Scale have been applied to 353 participants who work in Konya Metropolitan Municipality and central district municipalities in the study. Frequency as statistical method, Independent Samples t test for binary groups, One Way-ANOVA analyses for multi-groups and Pearson Correlation analysis have been used to determine the relation in the data analysis process.It has been determined in the outcomes of the study that participants have high level of organizational trust, “Interpersonal Trust” is in the first place and there is a significant difference in the favor of male officials in terms of Trust on the Organization Itself and Interpersonal Trust. It has also been understood that officials in district municipalities have higher perception level in all dimensions, there is a significant difference in Trust on the Organization sub-dimension and work status is an important factor on organizational trust perception. Moreover, the study has shown that organizational justice implementations are important in raising trust of official on the organization, administrator and colleagues, and there is a parallel relation between Organizational Trust components and Organizational Trust dimensions.

Keywords: Konya, Organizational Justice, Organizational.

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1329 The Need to Enhance Online Consumer Protection in KSA

Authors: Abdulrahman Aloufi

Abstract:

E-commerce has evolved to become a functional and mainstream tool of global trading, including in the Kingdom of Saudi Arabia. Consequently, online consumers need protection just as much as consumers in the offline world. In 2019, the Ministry of Commerce in Saudi Arabia established a so-called ‘e-commerce law’; however, this law does not cover the court enforcement of contracts entered into by international vendors, so it is not applicable in cross-border situations. The purpose of this paper is to identify the gaps present in this new e-commerce law in Saudi Arabia.

Keywords: Consumer protection, e-commerce law, Saudi consumer, international vendor.

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1328 The Appeal of Vocal Islamism in the West: The Case of Hizb ut-Tahrir vis-à-vis Its Competitors

Authors: Elisa Orofino

Abstract:

Islamism is a very debated topic in the West but almost exclusively explored in its violent forms. Nevertheless, a number of “vocal radical Islamist” groups exist in the West and legally operate because of their non-violent nature. Vocal radicals continually inspire individuals and lead them towards specific goals and priorities, sometimes even towards violence. This paper uses the long-living group Hizb ut-Tahrir (HT) to explore the elements that make the organization appealing to segments of Muslim community in the West. This paper uses three agency variables - reflexive monitoring, the rationalization of action and the motivations for actions – to analyze HT’s appeal vis-à-vis two other Islamist groups, Ikhwan al-Muslimun and Jamaat-e-Islami (JeI), having similar goals and the same high international profile. This paper concludes that HT’s uniqueness is given by its method, detailed vision of the caliphate, consistency over time and the emphasis placed on the caliphate as the leading force of HT’s unchanged motivation for action.

Keywords: Agency, Caliphate, Radicalization, Vocal Radicals.

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1327 Human Resource Management in the Innovation Activity in the Republic of Kazakhstan

Authors: A. T. Omarova, G. N. Nakipova

Abstract:

This article discusses the principles of object-oriented human capital development using the technology program. Also the article includes priorities of the strategy of industrial-innovative development of Kazakhstan in conditions of integration activity into the world community. The article shows the tasks of human resource management in the implementation of industrial and innovation development, particularities of Kazakhstan's theory of management staff, as well as due to the specificity of the Kazakhstan authorities. In the article had considered the factors which are affecting to the people in the organization and also had considered mechanisms of HRM within organization in the conditions of innovative development in Kazakhstan.

Keywords: Programming, management of human resources, innovation, investment, innovation process, HRD model, innovative development, integration, management, transformation, economic potential, competitiveness.

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1326 The Study of the Correlation of Proactive Coping and Retirement Planning: An Example of Senior Civil Servants in Taiwan

Authors: Ya-Hui Lee, Chien-Hung Hsieh, Ching-Yi Lu

Abstract:

Demographic aging is the major problem that Taiwanese society is facing, and retirement life adaptation is the most concerning issue. In recent years, studies have suggested that in order to have successful aging and retirement planning, a view for the future is necessary. In Taiwan, civil servants receive better pensions and retirement benefits than do other industries. Therefore, their retirement preparation is considerably more significant than other senior groups in Taiwan. The purpose of this study is to understand the correlation of proactive coping and retirement planning of senior civil servants in Taiwan. The method is conducted by questionnaire surveys, with 342 valid questionnaires collected. The results of this study are: 1. The background variables of the interviewees, including age, perceived economic statuses, and retirement statuses, are all significantly related to their proactive coping and retirement planning. 2. Regarding age, the interviewees with ages 55 and above have better proactive coping and retirement planning than those with ages 45 and below. 3. In the aspect of perceived economic statuses, the participants who feel “very good” economic statuses have better proactive coping ability and retirement readiness than those who feel “bad” and “very bad”. 4. Retirees have better proactive coping and retirement planning than those who are still working. 5. Monthly income is significant in retirement planning only. The participants’ retirement planning would be better if they have higher incomes. Furthermore, the participants’ retirement planning would be better if their revenue were €1453~€1937, than if their revenue were below €968. 6. There are positive correlations between proactive coping and retirement planning. 7. Proactive coping can predict retirement planning. The result of this study will be provided as references to the Taiwan government for educational retirement planning policies.

Keywords: Civil servants, proactive coping, retirement planning.

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1325 Civic E-Participation in Central and Eastern Europe: A Comparative Analysis

Authors: Izabela Kapsa

Abstract:

Civic participation is an important aspect of democracy. The contemporary model of democracy is based on citizens' participation in political decision-making (deliberative democracy, participatory democracy). This participation takes many forms of activities like display of slogans and symbols, voting, social consultations, political demonstrations, membership in political parties or organizing civil disobedience. The countries of Central and Eastern Europe after 1989 are characterized by great social, economic and political diversity. Civil society is also part of the process of democratization. Civil society, funded by the rule of law, civil rights, such as freedom of speech and association and private ownership, was to play a central role in the development of liberal democracy. Among the many interpretations of concepts, defining the concept of contemporary democracy, one can assume that the terms civil society and democracy, although different in meaning, nowadays overlap. In the post-communist countries, the process of shaping and maturing societies took place in the context of a struggle with a state governed by undemocratic power. State fraud or repudiation of the institution is a representative state, which in the past was the only way to manifest and defend its identity, but after the breakthrough became one of the main obstacles to the development of civil society. In Central and Eastern Europe, there are many obstacles to the development of civil society, for example, the elimination of economic poverty, the implementation of educational campaigns, consciousness-related obstacles, the formation of social capital and the deficit of social activity. Obviously, civil society does not only entail an electoral turnout but a broader participation in the decision-making process, which is impossible without direct and participative democratic institutions. This article considers such broad forms of civic participation and their characteristics in Central and Eastern Europe. The paper is attempts to analyze the functioning of electronic forms of civic participation in Central and Eastern European states. This is not accompanied by a referendum or a referendum initiative, and other forms of political participation, such as public consultations, participative budgets, or e-Government. However, this paper will broadly present electronic administration tools, the application of which results from both legal regulations and increasingly common practice in state and city management. In the comparative analysis, the experiences of post-communist bloc countries will be summed up to indicate the challenges and possible goals for further development of this form of citizen participation in the political process. The author argues that for to function efficiently and effectively, states need to involve their citizens in the political decision-making process, especially with the use of electronic tools.

Keywords: Central and Eastern Europe, e-participation, e-government, post-communism.

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1324 Deployment of a Biocompatible International Space Station into Geostationary Orbit

Authors: Tim Falk, Chris Chatwin

Abstract:

This study explores the possibility of a space station that will occupy a geostationary equatorial orbit (GEO) and create artificial gravity using centripetal acceleration. The concept of the station is to create a habitable, safe environment that can increase the possibility of space tourism by reducing the wide variation of hazards associated with space exploration. The ability to control the intensity of artificial gravity through Hall-effect thrusters will allow experiments to be carried out at different levels of artificial gravity. A feasible prototype model was built to convey the concept and to enable cost estimation. The SpaceX Falcon Heavy rocket with a 26,700 kg payload to GEO was selected to take the 675 tonne spacecraft into orbit; space station construction will require up to 30 launches, this would be reduced to 5 launches when the SpaceX BFR becomes available. The estimated total cost of implementing the Sussex Biocompatible International Space Station (BISS) is approximately $47.039 billion, which is very attractive when compared to the cost of the International Space Station, which cost $150 billion.

Keywords: Artificial gravity, biocompatible, geostationary orbit, space station.

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1323 NewPerceptual Organization within Temporal Displacement

Authors: Michele Sinico

Abstract:

The psychological present has an actual extension. When a sequence of instantaneous stimuli falls in this short interval of time, observers perceive a compresence of events in succession and the temporal order depends on the qualitative relationships between the perceptual properties of the events. Two experiments were carried out to study the influence of perceptual grouping, with and without temporal displacement, on the duration of auditory sequences. The psychophysical method of adjustment was adopted. The first experiment investigated the effect of temporal displacement of a white noise on sequence duration. The second experiment investigated the effect of temporal displacement, along the pitch dimension, on temporal shortening of sequence. The results suggest that the temporal order of sounds, in the case of temporal displacement, is organized along the pitch dimension.

Keywords: Time perception, perceptual present, temporal displacement, gestalt laws of perceptual organization

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1322 Process-based Business Transformation through Services Computing

Authors: Sinnakkrishnan Perumal, Nitish Pandey

Abstract:

Business transformation initiatives are required by any organization to jump from its normal mode of operation to the one that is suitable for the change in the environment such as competitive pressures, regulatory requirements, changes in labor market, etc., or internal such as changes in strategy/vision, changes in the capability, change in the management, etc. Recent advances in information technology in automating the business processes have the potential to transform an organization to provide it with a sustained competitive advantage. Process constitutes the skeleton of a business. Thus, for a business to exist and compete well, it is essential for the skeleton to be robust and agile. This paper details “transformation" from a business perspective, methodologies to bring about an effective transformation, process-based transformation, and the role of services computing in this. Further, it details the benefits that could be achieved through services computing.

Keywords: Business Transformation, Services Oriented Architecture, Business Processes, Process-based Transformation.

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1321 Scheduling of Bus Fleet Departure Time Based on Mathematical Model of Number of Bus Stops for Municipality Bus Organization

Authors: Ali Abdi Kordani, Hamid Bigdelirad, Sid Mohammad Boroomandrad

Abstract:

Operating Urban Bus Transit System is a phenomenon that has a major role in transporting passengers in cities. There are many factors involved in planning and operating an Urban Bus Transit System, one of which is selecting optimized number of stops and scheduling of bus fleet departure. In this paper, we tried to introduce desirable methodology to select number of stops and schedule properly. Selecting the right number of stops causes convenience in accessibility and reduction in travel time and finally increase in public preference of this transportation mode. The achieved results revealed that number of stops must reduce from 33 to 25. Also according to scheduling and conducted economic analysis, the number of buses must decrease from 17 to 11 to have the most appropriate status for the Bus Organization.

Keywords: Number of optimized stops, organizing bus system, scheduling, urban transit.

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1320 Information Seeking through Assimilation Process in Thai Organization

Authors: Pornprom Chomngam

Abstract:

The purpose of this study is to examine employee assessments of the usefulness/value of different types of information available to those employees during the process of organizational assimilation. Participants in the study were 247 “new" employees at Bangkok Bank. Bangkok Bank considers employees whose length of stay with the bank has been less than 18 months as new employees. Questionnaires were administered to all of the Bank-s new employees to obtain the data for this study. Repeated measures analysis was used to analyze the data. The data were summed and coded by using Statistical Package for Social Science. Newcomers indicate that social information is the most useful information, followed by job (technical, referent, and appraisal information), political, normative, and organizational information. Essentially, social, job, and political information are evaluated by newcomers as highly useful, while normative and organizational information are rated as moderately useful.

Keywords: Information seeking, organization assimilation.

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1319 Modular Workflow System for HPC Applications

Authors: Y. Yudin, T. Krasikova, Y. Dorozhko, N. Currle-Linde

Abstract:

Nowadays, HPC, Grid and Cloud systems are evolving very rapidly. However, the development of infrastructure solutions related to HPC is lagging behind. While the existing infrastructure is sufficient for simple cases, many computational problems have more complex requirements.Such computational experiments use different resources simultaneously to start a large number of computational jobs.These resources are heterogeneous. They have different purposes, architectures, performance and used software.Users need a convenient tool that allows to describe and to run complex computational experiments under conditions of HPC environment. This paper introduces a modularworkflow system called SEGL which makes it possible to run complex computational experiments under conditions of a real HPC organization. The system can be used in a great number of organizations, which provide HPC power. Significant requirements to this system are high efficiency and interoperability with the existing HPC infrastructure of the organization without any changes.

Keywords: HPC, Molecular Dynamics, Workflow Languages, Workflow Management.

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1318 Organizational Socialization Levels in Nurses

Authors: M. Aslan, A. Karaaslan, S. Selcuk

Abstract:

The research was conducted in order to determine the organizational socialization levels of nurses working in hospitals in the form of a descriptive study. The research population was composed of nurses employed in public and private sector hospitals in the province of Konya with 0-3 years of professional experience in the hospitals (N=1200); and the sample was composed of 495 nurses that accepted to take part in the study voluntarily. Statistical evaluation of data was conducted in SPSS.16 software. The results of the study revealed that the total score taken by nurses at the organizational socialization scale was 262.95; and this was close to the maximum score. Particularly the departmental socialization sub-dimension proved to be higher in comparison to the other two dimensions (organization socialization and task socialization). Statistically meaningful differences were found in the levels of organization socialization in relation to the status of organizational orientation training, level of education and age group.

Keywords: Nurses, Newcomers, Organizational Socialization.

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1317 Aplication`s Aspects Of Public Relations By Nonprofit Organizations. Case Study Albania

Authors: Xhiliola Agaraj(Shehu), Merita Murati, Valbona Gjini

Abstract:

The traditional public relations manager is usually responsible for maintaining and enhancing the reputation of the organization among key publics. While the principal focus of this effort is on support publics, it is quite clearly recognized that an organization's image has important effects on its own employees, its donors and volunteers, and its clients. The aim of paper is to define application`s aspects of public relations media and tools by nonprofit organizations in Albanian reality. Actually does used public relations media and tools, like written material, audiovisual material, organizational identity media, news, interviews and speeches, events, web sites by nonprofit organizations to attract donors? If, public relations media and tools are used, does exists a relation between public relation media and fundraising?

Keywords: Donors, Fundraising, Nonprofit Organizations, Public Relations

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1316 Factors for Entry Timing Choices Using Principal Axis Factorial Analysis and Logistic Regression Model

Authors: Mat Isa, C. M., Mohd Saman, H., Mohd Nasir, S. R., Jaapar, A.

Abstract:

International market expansion involves a strategic process of market entry decision through which a firm expands its operation from domestic to the international domain. Hence, entry timing choices require the needs to balance the early entry risks and the problems in losing opportunities as a result of late entry into a new market. Questionnaire surveys administered to 115 Malaysian construction firms operating in 51 countries worldwide have resulted in 39.1 percent response rate. Factor analysis was used to determine the most significant factors affecting entry timing choices of the firms to penetrate the international market. A logistic regression analysis used to examine the firms’ entry timing choices, indicates that the model has correctly classified 89.5 per cent of cases as late movers. The findings reveal that the most significant factor influencing the construction firms’ choices as late movers was the firm factor related to the firm’s international experience, resources, competencies and financing capacity. The study also offers valuable information to construction firms with intention to internationalize their businesses.

Keywords: Factors, early movers, entry timing choices, late movers, Logistic Regression Model, Principal Axis Factorial Analysis, Malaysian construction firms.

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1315 The Relationship between Depression Interpersonal Communication and Media Using Among International Students

Authors: Birol Gülnar, Hacer Aker

Abstract:

Student-s movements have been going increasing in last decades. International students can have different psychological and sociological problems in their adaptation process. Depression is one of the most important problems in this procedure. This research purposed to reveal level of foreign students- depression, kinds of interpersonal communication networks (host/ethnic interpersonal communication) and media usage (host/ethnic media usage). Additionally study aimed to display the relationship between depression and communication (host/ethnic interpersonal communication and host/ethnic media usage) among foreign university students. A field research was performed among 283 foreign university students who have been attending 8 different universities in Turkey. A purposeful sampling technique was used in this research cause of data collect facilities. Results indicated that 58.3% of foreign students- depression stage was “intermediate" while 33.2% of foreign students- depression level was “low". Add to this, host interpersonal communication behaviors and Turkish web sites usages were negatively and significantly correlated with depression.

Keywords: International students, depression, interpersonal communication behaviors, media using.

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1314 Hotel Guest's Liability for Non-Payment of Hotel Services in Comparative Law

Authors: Oliver Radolović

Abstract:

The subject of the paper is comparative analysis of the hotel guest-s contractual liability for breaching the obligation for non-payment of hotel services in the hotel-keeper-s contract. The paper is methodologically conceived of six chapters (1. introduction, 2. comparative law sources of the hotel-keeper-s contract, 3. the guest-s obligation for payment of hotel services, 4. hotel guest's liability for non-payment, 5. the hotel-keeper-s rights due to nonpayment and 6. conclusion), which analyzes the guest-s liability for non-payment of hotel services through the international law, European law, euro-continental national laws (France, Germany, Italy, Croatia) and Anglo-American national laws (UK, USA). The paper-s results are the synthesis of answers to the set hypothesis and comparative review of hotel guest-s contractual liability for nonpayment of hotel services provided. In conclusion, it is necessary to adopt an international convention on the hotel-keeper-s contract, which would unify the institute of the hotel guest-s contractual liability for non-payment of hotel services at the international level.

Keywords: Comparative law, hotel guest's contractual liability, non-payment, hotel-keeper's contract.

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1313 Corporate Governance in Network Marketing Organizations: The Role of Ethics and CSR

Authors: Venugopal Kummamuru

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Corporate Governance (CG) is of utmost importance for running a company ethically. It is essential for the growth and success of the corporation. It is intended to increase the accountability of an organization to the larger context of the business environment. The general principles of CG include and are related to Shareholder recognition, Stakeholder interests, and focus on Corporate Social Responsibility (CSR), Clear Board responsibilities, Ethical behavior, and Business transparency. Network Marketing Organizations (NMOs) focus on marketing through direct-sales using people who are associated with the organization but are not their employees. This paper tries to study the importance of Ethics and CSR in an NMO and suggest a basic guideline for CG in NMO(s). This paper could be used as a basis or starting point for conducting an in-depth research to understand the difference in CG practices between NMO(s) and other organizations and define a standard set of guidelines for CG practice.

Keywords: Corporate governance, corporate responsibility, direct selling, network marketing.

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1312 Internal Accounting Controls

Authors: Alireza Azimi Sani , Shahram Chaharmahalie

Abstract:

Internal controls of accounting are an essential business function for a growth-oriented organization, and include the elements of risk assessment, information communications and even employees' roles and responsibilities. Internal controls of accounting systems are designed to protect a company from fraud, abuse and inaccurate data recording and help organizations keep track of essential financial activities. Internal controls of accounting provide a streamlined solution for organizing all accounting procedures and ensuring that the accounting cycle is completed consistently and successfully. Implementing a formal Accounting Procedures Manual for the organization allows the financial department to facilitate several processes and maintain rigorous standards. Internal controls also allow organizations to keep detailed records, manage and organize important financial transactions and set a high standard for the organization's financial management structure and protocols. A well-implemented system also reduces the risk of accounting errors and abuse. A well-implemented controls system allows a company's financial managers to regulate and streamline all functions of the accounting department. Internal controls of accounting can be set up for every area to track deposits, monitor check handling, keep track of creditor accounts, and even assess budgets and financial statements on an ongoing basis. Setting up an effective accounting system to monitor accounting reports, analyze records and protect sensitive financial information also can help a company set clear goals and make accurate projections. Creating efficient accounting processes allows an organization to set specific policies and protocols on accounting procedures, and reach its financial objectives on a regular basis. Internal accounting controls can help keep track of such areas as cash-receipt recording, payroll management, appropriate recording of grants and gifts, cash disbursements by authorized personnel, and the recording of assets. These systems also can take into account any government regulations and requirements for financial reporting.

Keywords: Internal controls, risk assessment, financial management.

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1311 The Role of Faith-based Organizations in Building Democratic Process: Achieving Universal Primary Education in Sierra Leone

Authors: Mikako Nishimuko

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This paper aims to argue that religion and Faith-based Organizations (FBOs) contribute to building democratic process through the provision of education in Sierra Leone. Sierra Leone experienced a civil war from 1991 to 2002 and about 70 percent of the population lives in poverty. While the government has been in the process of rebuilding the nation, many forms of Civil Society Organizations (CSOs), including FBOs, have played a significant role in promoting social development. Education plays an important role in supporting people-s democratic movements through knowledge acquisition, spiritual enlightenment and empowerment. This paper discusses religious tolerance in Sierra Leone and how FBOs have contributed to the provision of primary education in Sierra Leone. This study is based on the author-s field research, which involved interviews with teachers and development stakeholders, notably government officials, Non-governmental Organizations (NGOs) and FBOs, as well as questionnaires completed by pupils, parents and teachers.

Keywords: Civil society, democracy, faith-based organizations (FBOs), religious tolerance, universal primary education (UPE)

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1310 The Role of Faith-based Organizations in Building Democratic Process: Achieving Universal Primary Education in Sierra Leone

Authors: Mikako Nishimuko

Abstract:

This paper aims to argue that religion and Faith-based Organizations (FBOs) contribute to building democratic process through the provision of education in Sierra Leone. Sierra Leone experienced a civil war from 1991 to 2002 and about 70 percent of the population lives in poverty. While the government has been in the process of rebuilding the nation, many forms of Civil Society Organizations (CSOs), including FBOs, have played a significant role in promoting social development. Education plays an important role in supporting people-s democratic movements through knowledge acquisition, spiritual enlightenment and empowerment. This paper discusses religious tolerance in Sierra Leone and how FBOs have contributed to the provision of primary education in Sierra Leone. This study is based on the author-s field research, which involved interviews with teachers and development stakeholders, notably government officials, Non-governmental Organizations (NGOs) and FBOs, as well as questionnaires completed by pupils, parents and teachers.

Keywords: Civil society, democracy, faith-based organizations (FBOs), religious tolerance, universal primary education (UPE).

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1309 Investigating the Usability of a University Website from the Users’ Perspective: An Empirical Study of Benue State University Website

Authors: Abraham Undu, Stephen Akuma

Abstract:

Websites are becoming a major component of an organization’s success in our ever globalizing competitive world. The website symbolizes an organization, interacting or projecting an organization’s principles, culture, values, vision, and perspectives. It is an interface connecting organizations and their clients. The university, as an academic institution, makes use of a website to communicate and offer computing services to its stakeholders (students, staff, host community, university management etc). Unfortunately, website designers often give more consideration to the technology, organizational structure and business objectives of the university than to the usability of the site. Website designers end up designing university websites which do not meet the needs of the primary users. This empirical study investigated the Benue State University website from the point view of students. This research was realized by using a standardized website usability questionnaire based on the five factors of usability defined by WAMMI (Website Analysis and Measurement Inventory): attractiveness, controllability, efficiency, learnability and helpfulness. The result of the investigation showed that the university website (https://portal.bsum.edu.ng/) has neutral usability level because of the usability issues associated with the website. The research recommended feasible solutions to improve the usability of the website from the users’ perspective and also provided a modified usability model that will be used for better evaluation of the Benue State University website.

Keywords: Usability, usability factors, university websites, user’s perspective, WAMMI, modified usability model, Benue State University.

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1308 Decision Support Framework in Managerial Learning Environment for Organization

Authors: M. Mazhar Manzoor, Nasar.A, A. Sattar

Abstract:

In the open space of decision support system the mental impression of a manager-s decision has been the subject of large importance than the ordinary famous one, when helped by decision support system. Much of this study is an attempt to realize the relation of decision support system usage and decision outcomes that governs the system. For example, several researchers have proposed so many different models to analyze the linkage between decision support system processes and results of decision making. This study draws the important relation of manager-s mental approach with the use of decision support system. The findings of this paper are theoretical attempts to provide Decision Support System (DSS) in a way to exhibit and promote the learning in semi structured area. The proposed model shows the points of one-s learning improvements and maintains a theoretical approach in order to explore the DSS contribution in enhancing the decision forming and governing the system.

Keywords: Decision Support System , Learning Organization,

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