Search results for: Social Responsibility Theory
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3103

Search results for: Social Responsibility Theory

613 Secondary School Students- Perceptions about Biological Issues in South Korea

Authors: Jung-Hyun Kim, Kew-Cheol Shim, Shin-Cheol Song, Kyoungho Kim, Nam-Il Kim, Jinho Bae, Keum-Hyun So

Abstract:

The purpose of present paper was to investigate perceptions of Korean secondary school students about social issues related to biological sciences. Twenty issues were selected based on topics of articles in the newspaper from 2005 to 2010. The issues were categorized into biotechnology, health-disease and environment domains. Subjects were 541 high school students (male 253 and female 288). On the survey, students were asked to answer on 5-point Lickert scales how they thought of the effect of biological phenomena or events related to biological issues on the individual life and the society. They perceived that the biological issues would be more effectible on the society than on the individual life. Female students had a little more perceptions than males.

Keywords: biological issue, biological sciences, perception, secondary school

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612 Exploring Customer Trust in B2C Mobile Payments – A Qualitative Study

Authors: Ahmed Shuhaiber, Hans Lehmann

Abstract:

Mobile payments have been deployed by businesses for more than a decade. Customers use mobile payments if they trust in this relatively new payment method, have a belief and confidence in, as well as reliance on its services and applications. Despite its potential, the current literature shows that there is lack of customer trust in B2C mobile payments, and a lack of studies that determine the factors that influence their trust in these payments; which make these factors yet to be understood, especially in the Middle East region. Thus, this study aims to explore the factors that influence customer trust in mobile payments. The empirical data for this explorative study was collected by establishing four focus group sessions in the UAE. The results indicate that the explored significant factors can be classified into five main groups: customer characteristics, environmental (social and cultural) influences, provider characteristics, mobile-device characteristics, and perceived risks.

Keywords: B2C mobile payments, Mobile commerce, Mobile payment services and application, Trust in mobile payments.

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611 A Concept of Successful Collaborative Design towards Sustainability of Project Development

Authors: Yani Rahmawati, Nadjadji Anwar, Christiono Utomo

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Development in construction industry is leading to involve complexities in engineering systems; whereas it also required to its sustainability towards social, environmental, and economical aspects. Experts with requisite background and expertise are involved in order to integrate knowledge in achieving whole criteria through design process. Collaborative design is needed in order to attain optimum design through shared solution and goal from experts. This study is conducted to explore issues and approaches development of collaborative design research in construction and its influence to sustainability of the development. Literature review method is used in order to conceptually figure future research direction of collaborative design research. This research is a part of beginning process in doctoral research program, and will be used to support dissertation’s conceptual definition.

Keywords: Collaborative design, multi-discipline design, design process, sustainability of project development.

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610 The Strategy of the Innovation Alliance in Higher Education

Authors: Juha Kettunen

Abstract:

The purpose of this study is to visualize the strategic network of higher education institutions and its strategic directions. The strategy map of the balanced scorecard approach is developed to describe the strategic objectives and their causal relationships in higher education. The empirical part of the study presents the survey results of the desired strategic directions of the network obtained from the teachers and other staff of the member institutions. Research and development projects are the most important form of activity in the network, but education and many other forms also turn out to be important. The results of this study support the argument that a strategic innovation alliance is a suitable and useful way to promote collaboration among European higher education institutions. The results of the study can be used by those who wish to promote such international collaboration among higher education institutions.

Keywords: Balanced scorecard, higher education, social networking, strategic planning.

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609 Masouleh: A City; A History

Authors: Mahshid Kakouei, Mina Kakouei, Kumaran Suberamanian, Sabzali Musa Kahn, Afshin Jahangirzadeh, Shatirah Akib

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Human always tried to create a suitable situation for their life according to environmental conditions. In fact, geography has an important role in the shape of our living area. Iran also as a four-season country has different climate type: hot and humid, hot and dry, mid and humid, and cold; therefore, we can find different architecture styles in Iran. Gilan-s traditional architecture is a suitable sample of sustainable construction in Iran. Because the main factors of every dwelling are the climatic, social, economic and cultural effects which demonstrate the interaction between environment and people settlement. This paper was determined the interaction between environmental factors and the rural dwellings in the Gilan province. Also, traditional village (city) of Masouleh as a rare sample of rural and sustainable architecture was introduced.

Keywords: Masouleh, Traditional architecture, vernacular materials, sustainable architecture.

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608 Self-Tuning Power System Stabilizer Based on Recursive Least Square Identification and Linear Quadratic Regulator

Authors: J. Ritonja

Abstract:

Available commercial applications of power system stabilizers assure optimal damping of synchronous generator’s oscillations only in a small part of operating range. Parameters of the power system stabilizer are usually tuned for the selected operating point. Extensive variations of the synchronous generator’s operation result in changed dynamic characteristics. This is the reason that the power system stabilizer tuned for the nominal operating point does not satisfy preferred damping in the overall operation area. The small-signal stability and the transient stability of the synchronous generators have represented an attractive problem for testing different concepts of the modern control theory. Of all the methods, the adaptive control has proved to be the most suitable for the design of the power system stabilizers. The adaptive control has been used in order to assure the optimal damping through the entire synchronous generator’s operating range. The use of the adaptive control is possible because the loading variations and consequently the variations of the synchronous generator’s dynamic characteristics are, in most cases, essentially slower than the adaptation mechanism. The paper shows the development and the application of the self-tuning power system stabilizer based on recursive least square identification method and linear quadratic regulator. Identification method is used to calculate the parameters of the Heffron-Phillips model of the synchronous generator. On the basis of the calculated parameters of the synchronous generator’s mathematical model, the synthesis of the linear quadratic regulator is carried-out. The identification and the synthesis are implemented on-line. In this way, the self-tuning power system stabilizer adapts to the different operating conditions. A purpose of this paper is to contribute to development of the more effective power system stabilizers, which would replace currently used linear stabilizers. The presented self-tuning power system stabilizer makes the tuning of the controller parameters easier and assures damping improvement in the complete operating range. The results of simulations and experiments show essential improvement of the synchronous generator’s damping and power system stability.

Keywords: Adaptive control, linear quadratic regulator, power system stabilizer, recursive least square identification.

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607 Family Carers' Experiences in Striving for Medical Care and Finding Their Solutions for Family Members with Mental Illnesses

Authors: Yu-Yu Wang, Shih-Hua Hsieh, Ru-Shian Hsieh

Abstract:

Wishes and choices being respected, and the right to be supported rather than coerced, have been internationally recognized as the human rights of persons with mental illness. In Taiwan, ‘coerced hospitalization’ has become difficult since the revision of the mental health legislation in 2007. Despite trend towards human rights, the real problem families face when their family members are in mental health crisis is the lack of alternative services. This study aims to explore: 1) When is hospitalization seen as the only solution by family members? 2) What are the barriers for arranging hospitalization, and how are they managed? 3) What have family carers learned, in their experiences of caring for their family members with mental illness? To answer these questions, qualitative approach was adopted, and focus group interviews were taken to collect data. This study includes 24 family carers. The main findings of this research include: First, hospital is the last resort for carers in helplessness. Family carers tend to do everything they could to provide care at home for their family members with mental illness. Carers seek hospitalization only when a patient’s behavior is too violent, weird, and/or abnormal, and beyond their ability to manage. Hospitalization, nevertheless, is never an easy choice. Obstacles emanate from the attitudes of the medical doctors, the restricted areas of ambulance service, and insufficient information from the carers’ part. On the other hand, with some professionals’ proactive assistance, access to medical care while in crisis becomes possible. Some family carers obtained help from the medical doctor, nurse, therapist and social workers. Some experienced good help from policemen, taxi drivers, and security guards at the hospital. The difficulty in accessing medical care prompts carers to work harder on assisting their family members with mental illness to stay in stable states. Carers found different ways of helping the ‘person’ to get along with the ‘illness’ and have better quality of life. Taking back ‘the right to control’ in utilizing medication, from passiveness to negotiating with medical doctors and seeking alternative therapies, are seen in many carers’ efforts. Besides, trying to maintain regular activities in daily life and play normal family roles are also experienced as important. Furthermore, talking with the patient as a person is also important. The authors conclude that in order to protect the human rights of persons with mental illness, it is crucial to make the medical care system more flexible and to make the services more humane: sufficient information should be provided and communicated, and efforts should be made to maintain the person’s social roles and to support the family.

Keywords: Family carers, coercive treatment, independent living, mental health crisis, persons with mental illness.

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606 FCA-based Conceptual Knowledge Discovery in Folksonomy

Authors: Yu-Kyung Kang, Suk-Hyung Hwang, Kyoung-Mo Yang

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The tagging data of (users, tags and resources) constitutes a folksonomy that is the user-driven and bottom-up approach to organizing and classifying information on the Web. Tagging data stored in the folksonomy include a lot of very useful information and knowledge. However, appropriate approach for analyzing tagging data and discovering hidden knowledge from them still remains one of the main problems on the folksonomy mining researches. In this paper, we have proposed a folksonomy data mining approach based on FCA for discovering hidden knowledge easily from folksonomy. Also we have demonstrated how our proposed approach can be applied in the collaborative tagging system through our experiment. Our proposed approach can be applied to some interesting areas such as social network analysis, semantic web mining and so on.

Keywords: Folksonomy data mining, formal concept analysis, collaborative tagging, conceptual knowledge discovery, classification.

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605 Researching on the Grey Incidence among the Macroscopic Agents in the Logistics Industry System

Authors: Yanfeng Chu, Ruizhen Zhang

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Quantitative researching on the degree of incidence between the logistics industry and relevant macroscopic system elements is the basis of reasonable and scientific policy on industrial development. In the light of the macro-level, the logistics industry system is consisted of multiple macroscopic agents such as macro-economic, infrastructure, social environment, market demanding, the traditional industry, industry life cycle, policy , system and so on. This paper studies the grey incidence among the macroscopic agents in the logistics industry system. It is demonstrated that the releasing of the logistics services from the logistics outsourcing enterprises determines the growth of the logistics size. Although the information and communication technology is able to promote the formation of the modern logistics industry to some extent, the development of the modern logistics industry depends more on the development of national economy and the investment in the capital assets of the logistics industry.

Keywords: Logistics industry, industrial system, industry incidence.

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604 Endogenous Growth of Small Open Economies in New Europe under Global Imbalance

Authors: Tatyana Boikova

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The strong international competition as the factor of rising economic development efficiency should not turn into destructive force for models of social orientation. What result Europe received from the accelerated integration without a long transition period of the accepted countries. Correlative relationship between the research and development expenditure and labor productivity, inflation and the rate economy's growth of the USA and the euro zone, employment and gross value added between Old and New Europe is analyzed in this article. The article estimates the differences in economic growth of Old and New Europe. Correlation rate between cycles of the euro area and the countries of Central and the Eastern Europe very much differs, though some of these countries have high correlation as members of the Economic and Monetary Union. Besides, the majority of the countries of Central and the Eastern Europe does not correspond to criteria of an optimum currency area.

Keywords: endogenous economic growth, sustainability, competitiveness, economic development

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603 Family Bonding and Self-Concept: An Indirect Effect Mediated by School Experiences among Students

Authors: Z. Ishak, F.P Chew

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School experiences, family bonding and self-concept had always been a crucial factor in influencing all aspects of a student-s development. The purpose of this study is to develop and to validate a priori model of self-concept among students. The study was tested empirically using Structural Equation Modeling (SEM) and Confirmatory Factor Analysis (CFA) to validate the structural model. To address these concerns, 1167 students were randomly selected and utilized the Cognitive Psycho-Social University of Malaya instrument (2009).Resulted demonstrated there is indirect effect from family bonding to self-concept through school experiences among secondary school students as a mediator. Besides school experiences, there is a direct effect from family bonding to self-concept and family bonding to school experiences among students.

Keywords: Confirmatory Factor Analysis, self-concept, family bonding, and school experience

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602 Discontinuous Spacetime with Vacuum Holes as Explanation for Gravitation, Quantum Mechanics and Teleportation

Authors: Constantin Z. Leshan

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Hole Vacuum theory is based on discontinuous spacetime that contains vacuum holes. Vacuum holes can explain gravitation, some laws of quantum mechanics and allow teleportation of matter. All massive bodies emit a flux of holes which curve the spacetime; if we increase the concentration of holes, it leads to length contraction and time dilation because the holes do not have the properties of extension and duration. In the limited case when space consists of holes only, the distance between every two points is equal to zero and time stops - outside of the Universe, the extension and duration properties do not exist. For this reason, the vacuum hole is the only particle in physics capable of describing gravitation using its own properties only. All microscopic particles must 'jump' continually and 'vibrate' due to the appearance of holes (impassable microscopic 'walls' in space), and it is the cause of the quantum behavior. Vacuum holes can explain the entanglement, non-locality, wave properties of matter, tunneling, uncertainty principle and so on. Particles do not have trajectories because spacetime is discontinuous and has impassable microscopic 'walls' due to the simple mechanical motion is impossible at small scale distances; it is impossible to 'trace' a straight line in the discontinuous spacetime because it contains the impassable holes. Spacetime 'boils' continually due to the appearance of the vacuum holes. For teleportation to be possible, we must send a body outside of the Universe by enveloping it with a closed surface consisting of vacuum holes. Since a material body cannot exist outside of the Universe, it reappears instantaneously in a random point of the Universe. Since a body disappears in one volume and reappears in another random volume without traversing the physical space between them, such a transportation method can be called teleportation (or Hole Teleportation). It is shown that Hole Teleportation does not violate causality and special relativity due to its random nature and other properties. Although Hole Teleportation has a random nature, it can be used for colonization of extrasolar planets by the help of the method called 'random jumps': after a large number of random teleportation jumps, there is a probability that the spaceship may appear near a habitable planet. We can create vacuum holes experimentally using the method proposed by Descartes: we must remove a body from the vessel without permitting another body to occupy this volume.

Keywords: Border of the universe, causality violation, perfect isolation, quantum jumps.

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601 Exploring Anti-Western Sentiment Among Arabs and Its Influence on Support for Russia in the Ukraine Conflict

Authors: Soran Tarkhani

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The phenomenon of significant Arab support for Russia's invasion of Ukraine, despite widespread condemnation from Arab leaders, poses a puzzling scenario. This paper delves into the paradox by employing multiple regression analysis on the online reactions of Arab audiences to the conflict as reported by seven major news networks: CNN Arabic, BBC Arabic, Sky News Arabic, France24 Arabic, DW, Aljazeera, and Al-Arabiya. It hypothesizes that this support stems from prevalent anti-Western sentiment within the Arab world. The empirical findings corroborate the hypothesis, providing insight into the underlying motivations for Arab backing of Russia against Ukraine, despite their historical familiarity with the harsh realities of war.

Keywords: Anti-Western Sentiment, Arab World, Russia-Ukraine Conflict, social media analysis, political sentiment, international relations, regional influence.

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600 Interbank Networks and the Benefits of Using Multilayer Structures

Authors: Danielle Sandler dos Passos, Helder Coelho, Flávia Mori Sarti

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Complexity science seeks the understanding of systems adopting diverse theories from various areas. Network analysis has been gaining space and credibility, namely with the biological, social and economic systems. Significant part of the literature focuses only monolayer representations of connections among agents considering one level of their relationships, and excludes other levels of interactions, leading to simplistic results in network analysis. Therefore, this work aims to demonstrate the advantages of the use of multilayer networks for the representation and analysis of networks. For this, we analyzed an interbank network, composed of 42 banks, comparing the centrality measures of the agents (degree and PageRank) resulting from each method (monolayer x multilayer). This proved to be the most reliable and efficient the multilayer analysis for the study of the current networks and highlighted JP Morgan and Deutsche Bank as the most important banks of the analyzed network.

Keywords: Complexity, interbank networks, multilayer networks, network analysis.

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599 Javanese Adolescents- Future Orientation and Support for its Effort: An Indigenous Psychological Analysis

Authors: Niken Rarasati, Moh. A. Hakim, Kwartarini W. Yuniarti

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This study aimed to explore future life orientation and support that needed to accomplish it. A total of 258 participants are Javanese high school student. The age of the sample ranges from 14 to 18 years old. Participants were asked about their future aspiration, their reason of choosing them as important goals in their life, and support that they need to accomplished their goals using open ended questionnaire. The responses were categorized through content analysis into four main categories. They are: (1) Self Fulfillment (72.1%) (2) Parents and Family (16.7%) (3) Altruism (8.1%) (4) Social and Economy Status (3.1%). Meanwhile, the categories for support that they needed are shown as follows: (1) Affection Support (64.7%) (2) Spiritual support (17.4%) (3) Material Support (10.9%) (4) Guidance Support (7.0%). The research found that affection support always gets the highest number in every future orientation categories. It can be concluded that although Javanese adolescents have different future orientation, they basically need affection support.

Keywords: Affection support, future orientation, indigenous psychology, Javanese adolescent

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598 ICCFMS - Enhancing a Competitive Advantage for Thailand’s IT Entrepreneurs

Authors: T. Niracharapa, W. Angkana

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Since information and communication technology (ICT) plays a critical role in enhancing national competitiveness, it is a driving force for social and economic growth and prosperity. The ASEAN Economic Community (AEC) will integrate this into ASEAN countries as a new mechanism and a measure that will improve economic performance as a global economy. Government policies may support or impede such harmonization. This study was to investigate, analyze the status of Thai IT entrepreneurs and define key strategies to enhance their competitive advantage. Data were collected based on in-depth interviews, questionnaires, focus groups, seminars and fieldwork on information technology excluding communication. SWOT was used as a tool to analyze the study. The results of this study can be used to enable the government to guide policy, measures and strategies for creating a competitive advantage for Thailand’s IT entrepreneurs in the global market.

Keywords: AEC, ASEAN, competitive advantage, IT entrepreneurs.

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597 Game based Learning to Enhance Cognitive and Physical Capabilities of Elderly People: Concepts and Requirements

Authors: Aurelie Aurilla Bechina Arntzen

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The last decade has seen an early majority of people The last decade, the role of the of the information communication technologies has increased in improving the social and business life of people. Today, it is recognized that game could contribute to enhance virtual rehabilitation by better engaging patients. Our research study aims to develop a game based system enhancing cognitive and physical capabilities of elderly people. To this end, the project aims to develop a low cost hand held system based on existing game such as Wii, PSP, or Xbox. This paper discusses the concepts and requirements for developing such game for elderly people. Based on the requirement elicitation, we intend to develop a prototype related to sport and dance activities.

Keywords: Elderly people, Game based learning system, Health systems, rehabilitation

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596 Motivational Factors Influencing Women’s Entrepreneurship: A Case Study of Female Entrepreneurship in South Africa

Authors: Natanya Meyer, Johann Landsberg

Abstract:

Globally, many women are still disadvantaged when it comes to business opportunities. Entrepreneurship development programs, specifically designed to assist women entrepreneurs, are assisting in solving this problem to a certain extent. The purpose of this study is to identify the factors that motivate females to start their own business. Females, from three different groups (2013, 2014 and 2015), who were all enrolled in a short learning program specifically designed for women in early start-up stage or intending to start a business, were asked what motivated them to start a business. The results indicated that, from all three groups, the majority of the women wanted to start a business to be independent and have freedom and to add towards a social goal. The results further indicated that in general, women would enter into entrepreneurship activity due to pull factors rather than push factors.

Keywords: Entrepreneurship programs, South Africa, female entrepreneurship, motivational factors.

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595 Autism Spectrum Disorder: Main Problem Waiting for Solution in Kingdom of Saudi Arabia

Authors: Rana M. Zeina, Laila Al-Ayadhi, Shahid Bashir

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Autism Spectrum Disorders (ASDs) are characterized by abnormalities in social interaction and communication, as well as repetitive and stereotyped behaviors. Although various studies have been conducted in ASDs etiology across the world, it seems that they are still unknown in Middle East. Some scientific researches have been conducted on ASDs in Middle East (ME) especially in Kingdom of Saudi Arabia (KSA). A systematic literature review was performed to identify the ASDs studies in KSA. Accordingly, PubMed, ISI web of Science and Google were searched to find KSA and ME studies in ASDs. The main focus of this review work is to outline an improved understanding of the underpinnings of ASD in order to achieve therapeutic interventions and we will discuss the main problem we waiting for solution with reference with role of Transcranial Magnetic Stimulation (TMS) to modulate cortical activity improve understanding ASD.

Keywords: Autism, Neurodevelopmental disorder

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594 An Electronic and Performance Test for the Applicants to Faculty of Education for Early Childhood in Egypt for Measuring the Skills of Teacher Students

Authors: Ahmed Amin Mousa, Gehan Azam

Abstract:

The current study presents an electronic test to measure teaching skills. This test is a part of the admission system of the Faculty of Education for Early Childhood, Cairo University. The test has been prepared to evaluate university students who apply for admission the Faculty. It measures some social and physiological skills which are important for successful teachers, such as emotional adjustment and problem solving; moreover, the extent of their love for children and their capability to interact with them. The test has been approved by 13 experts. Finally, it has been introduced to 1,100 students during the admission system of the academic year 2016/2017. The results showed that most of the applicants have an auditory learning style. In addition, 97% of them have the minimum requirement skills for teaching children.

Keywords: Electronic test, early childhood, skills, teacher student.

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593 Social Organization of Kazakhstani Business under Conditions of Customs Union and Common Free Market Zone: Empirical Study Practice

Authors: Zh. Nurbekova, Z. Zhanazarova, A. Beissenova

Abstract:

This article is devoted to the analysis of results of sociological researches carried out by authors directed on studying of opinion of representatives of small, medium and big business on formation of the Customs Union, Common Free Market Zone with participation of Kazakhstan, Russia and Belarus. It-s forecasted that companies, their branches will interpenetrate with registration and moving their businesses to regions with more beneficial conditions. They say that in Kazakhstan there are more profitable geo-strategic operating environment for business and lower taxes. Russia using this opportunity will create new conditions for expansion into other countries of Central Asia and China. Opinions of participants of questionnaire and expert poll different in estimation of value of these two integration mechanisms since market segments on the one hand extend, but also on the other hand - loss of exclusive influence in certain fields of activity.

Keywords: Customs Union, Kazakhstan, sociological research.

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592 The Role of Middle Class in Forming of Consumption Habits of Market Institutions among Kazakh Households in Transition Period

Authors: Daurenbek Kuleimenov, Elmira Otar

Abstract:

Market institutions extension within transit societies  contributes to constituting the new type of middle class and  households livelihood strategies. The middle class households as an  example of prosperity in many cases encourage the ordinary ones to  do the same economic actions. Therefore, practices of using market  institutions by middle class households in transit societies, which are  mostly characterized by huge influence of traditional attitudes, can  carry habitual features for the whole society. Market institutions  consumption habit of the middle class households makes them  trendsetters of economic habits of other households while adapting to  the market economy. Moreover different social-economic positions  of households lead them to different consuming results such as  worsening or improving household economy due to indebtedness.

 

Keywords: Middle class, Households, Market institutions, Transition.

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591 Contributions of Non-Formal Educational Spaces for the Scientific Literacy of Deaf Students

Authors: Rafael Dias Silva

Abstract:

The school is a social institution that should promote learning situations that remain throughout life. Based on this, the teaching activities promoted in museum spaces can represent an educational strategy that contributes to the learning process in a more meaningful way. This article systematizes a series of elements that guide the use of these spaces for the scientific literacy of deaf students and as experiences of this nature are favorable for the school development through the concept of the circularity. The methodology for the didactic use of these spaces of non-formal education is one of the reflections developed in this study and how such environments can contribute to the learning in the classroom. To develop in the student the idea of ​​association making him create connections with the curricular proposal and notice how the proposed activity is articulated. It is in our interest that the experience lived in the museum be shared collaborating for the construction of a scientific literacy and cultural identity through the research.

Keywords: Accessibility in museums, Brazilian sign language, deaf students, teacher training.

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590 Cultural Identity - A (Re)construction?

Authors: Joanne Muscat

Abstract:

The study explored the question of who am I? As a (re)construction of cultural identity by delving into globalization, communication, and social change in Malta during a historical moment when Malta became a European Union Member State. Three objectives guided this qualitative study. Firstly the study reviewed European Union (EU) policies that regulate broadcasting and their implementation in Member States, whilst meeting the challenges of globalization and new media technology. Secondly the research investigated the changes of the media landscape via organizational structures, programs and television (TV) content. Finally the study explored the impact of these transformations taking place in the way Maltese live as they (re)construct their cultural identity. Despite the choices available to the Maltese audience, old local traditions and new foreign customs coexist as informants continue to (re)construct their cultural identity and define who they are.

Keywords: Cultural Identity, Globalization, Transnational Media.

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589 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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588 Traffic Noise under Stop and Go Conditions in Intersections – A Case Study

Authors: Nima Jahandar, Amin Hosseinpour, Mohammad Ali Sahraei

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Whit the increasing of traffic, noise emanated from motor vehicles increases as well, which subsequently causes adding to the stress of modern city. Thus, it is needed to look for most critical areas in terms of environmental and social impact of noise. There are several critical situations for noise emanated from motor vehicles such as stop and go situation which usually occurs near junctions or at-grade intersections. This study was conducted in two locations, most common types of intersections, crossroads and Tjunctions. The highest average noise levels are recorded during Go phase for T-junction, 64.4 dB, and Drive phase for crossroad, 64 dB. It implies that the existence of intersection caused the noise level to increase. The vehicles starting to move produce more sound than when they travel at a constant speed along the intersection. It is suggested that special considerations and priority of allocating funds should be given to these critical spots.

Keywords: Crossroad, T-junction, Traffic Noise, Stop and Go, Urban noise

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587 Modelling of Energy Consumption in Wheat Production Using Neural Networks “Case Study in Canterbury Province, New Zealand“

Authors: M. Safa, S. Samarasinghe

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An artificial neural network (ANN) approach was used to model the energy consumption of wheat production. This study was conducted over 35,300 hectares of irrigated and dry land wheat fields in Canterbury in the 2007-2008 harvest year.1 In this study several direct and indirect factors have been used to create an artificial neural networks model to predict energy use in wheat production. The final model can predict energy consumption by using farm condition (size of wheat area and number paddocks), farmers- social properties (education), and energy inputs (N and P use, fungicide consumption, seed consumption, and irrigation frequency), it can also predict energy use in Canterbury wheat farms with error margin of ±7% (± 1600 MJ/ha).

Keywords: Artificial neural network, Canterbury, energy consumption, modelling, New Zealand, wheat.

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586 Traffic Signal Coordinated Control Optimization: A Case Study

Authors: Pengdi Diao, Zhuo Wang, Zundong Zhang, Hua Cheng

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In the urban traffic network, the intersections are the “bottleneck point" of road network capacity. And the arterials are the main body in road network and the key factor which guarantees the normal operation of the city-s social and economic activities. The rapid increase in vehicles leads to seriously traffic jam and cause the increment of vehicles- delay. Most cities of our country are traditional single control system, which cannot meet the need for the city traffic any longer. In this paper, Synchro6.0 as a platform to minimize the intersection delay, optimizesingle signal cycle and split for Zhonghua Street in Handan City. Meanwhile, linear control system uses to optimize the phase for the t arterial road in this system. Comparing before and after use the control, capacities and service levels of this road and the adjacent road have improved significantly.

Keywords: linear control system; delay mode; signal optimization; synchro6.0 simulation

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585 Model-Based Small Area Estimation with Application to Unemployment Estimates

Authors: Hichem Omrani, Philippe Gerber, Patrick Bousch

Abstract:

The problem of Small Area Estimation (SAE) is complex because of various information sources and insufficient data. In this paper, an approach for SAE is presented for decision-making at national, regional and local level. We propose an Empirical Best Linear Unbiased Predictor (EBLUP) as an estimator in order to combine several information sources to evaluate various indicators. First, we present the urban audit project and its environmental, social and economic indicators. Secondly, we propose an approach for decision making in order to estimate indicators. An application is used to validate the theoretical proposal. Finally, a decision support system is presented based on open-source environment.

Keywords: Small area estimation, statistical method, sampling, empirical best linear unbiased predictor (EBLUP), decision-making.

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

Authors: György Á. Horváth, Piroska Harazin

Abstract:

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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