Search results for: international accounting.

Authors: Perumal, V., Hassan, H., Bolong, J., Osman, M. N.

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Film, as an art form playing a vital role and is a powerful tool in documenting, influencing and shaping the society. Films are the collective creation of a large number of separate individuals, each contributing with creative input, unique talents, and technical expertise to the project. Recently, the Malaysian Independent (or “Indie") filmmakers have made their presence felt by winning awards at various international film festivals. Working in the digital video (DV) format, a number of independent filmmakers really hit their stride with a range of remarkably strong titles and international recognition has been quick in coming and their works are now regularly in exhibition or in competition, winning many top prizes at prestigious festivals around the world. The interaction factors among crewmembers are emphasized as imperative for group success. An in-depth interview is conducted to analyze the social interactions and exchanges between filmmakers through Social Exchanges Theory (SET). Certainly the new millennium that was marked as the digital technology revolution has changed the face of filmmaking in Malaysia. There is a clear need to study the Malaysian independent cinema especially from the perspective of understanding what causes the independent filmmakers to work so well given all of the difficulties and constraints.

Keywords: Digital filmmaking, technology, interaction, crewmembers, cinema, independent filmmaker.

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Authors: Yolanda Ramírez, Ángel Tejada, Agustín Baidez

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This paper shows the general perceptions of Spanish university stakeholders in relation to the university’s annual reports and the adequacy and potential of intellectual capital reporting. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. It was thought that these participants would provide a good example of the attitude of university stakeholders since they represent the different social groups connected with universities. From the results of this study we are in the position of confirming the need for universities to offer information on intellectual capital in their accounting information model.

Keywords: Intellectual capital, disclosure, stakeholders, universities, annual report.

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Authors: Derya Eren Akyol, Gonca Tuncel, G. Mirac Bayhan

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Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.

Keywords: Activity-based costing, cost drivers, overheads, traditional costing.

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Authors: Francesca Affortunato, Edgardo Bucciarelli, Mariateresa Ciommi, Gianfranco Giulioni

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The paper represents a reflection on how to select proper indicators to assess the progress of regional contexts towards a knowledge-based society. Taking the first research methodologies elaborated at an international level (World Bank, OECD, etc.) as a reference point, this work intends to identify a set of indicators of the knowledge economy suitable to adequately understand in which manner and to which extent the territorial development dynamics are correlated with the knowledge-base of the considered local society. After a critical survey of the variables utilized within other approaches adopted by international or national organizations, this paper seeks to elaborate a framework of variables, named Regional Knowledge Economy Indicators (ReKEI), necessary to describe the knowledge-based relations of subnational socio-economic contexts. The realization of this framework has a double purpose: an analytical one consisting in highlighting the regional differences in the governance of knowledge based processes, and an operative one consisting in providing some reference parameters for contributing to increasing the effectiveness of those economic policies aiming at enlarging the knowledge bases of local societies.

Keywords: Knowledge economy, knowledge society, information society, regional innovation system, territorial competitiveness, local development.

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Authors: Marco Morini, Nicolandrea Calabrese, Dario Chello

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Despite the international commitment of Algeria towards the development of energy efficiency and renewable energy in the country, the internal energy demand has been continuously growing during the last decade due to the substantial increase of population and of living conditions, which in turn has led to an unprecedented expansion of the residential building sector. The RTB (Thermal Building Regulation) is the technical document that establishes the calculation framework for the thermal performance of buildings in Algeria, setting up minimum obligatory targets for the thermal performance of new buildings. An update of this regulation is due in the coming years and this paper discusses some proposals in this regard, with the aim to improve the energy efficiency of the building sector, particularly with regard to social housing. In particular, it proposes a methodology for drafting an energy performance label of new Algerian residential buildings, moving from the results of the thermal compliance verification and sizing of technical systems as defined in the RTB. Such an energy performance label – whose calculation method is briefly described in the paper – aims to raise citizens' awareness of the benefits of energy efficiency. It can represent the first step in a process of integrating technical installations into the calculation of the energy performance of buildings in Algeria.

Keywords: building, energy certification, energy efficiency, social housing, international cooperation, Mediterranean Region

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Authors: M. Chavleishvili

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The paper presents the analysis of the current situation of agricultural development in Georgia. The investment environment that supports development of the agricultural sector is evaluated and the key priorities are identified. The analysis of the projects already implemented with state and EU support, as well as those that are being currently implemented is presented. The policy and the programs supporting development of agricultural sector are analyzed. Based on an analysis of the evaluations of experts and the primary accounting documents, the outcomes of investment programs, their advantages and disadvantages, are studied. Through identifying investment programs in the agricultural sector of Georgia, corresponding conclusions are made, based on which some recommendations are developed.

Keywords: Agriculture, investments, investment programs, projects.

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Authors: Dorota Habrat

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The aim of study was to analyze the functioning the new model of criminal corporate responsibility in Poland. The need to introduce into the Polish legal system liability of corporate (collective entities) has resulted, among others, from the Polish Republic's international commitments, in particular related to membership in the European Union. The study showed that responsibility of collective entities under the Act has a criminal nature. The main question concerns the ability of the collective entity to be brought to guilt under criminal law sense. Polish criminal law knows only the responsibility of individual persons. So far, guilt as a personal feature of action, based on the ability of the offender to feel in his psyche, could be considered only in relation to the individual person, while the said Act destroyed this conviction. Guilt of collective entity must be proven under at least one of the three possible forms: the guilt in the selection or supervision and so called organizational guilt. In addition, research in article has resolved the issue how the principle of proportionality in relation to criminal measures in response of collective entities should be considered. It should be remembered that the legal subjectivity of collective entities, including their rights and freedoms, is an emanation of the rights and freedoms of individual persons which create collective entities and through these entities implement their rights and freedoms. The whole study was proved that the adopted Act largely reflects the international legal regulations but also contains the unknown and original legislative solutions.

Keywords: Criminal corporate responsibility, Polish criminal law.

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Authors: Kevin Wongleedee

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Culinary culture differences can cause health problems for international tourists in Thailand. This paper drew upon data collected from an international tourist survey conducted in Bangkok, Thailand during summer of 2012. Summer is the period that a variety food safety issues and incidents are often publicized in Thailand. The survey targeted European Union tourists- concerns toward a variety of food safety issues that they encountered during their trip in Thailand. A total of 400 respondents were elicited as data input for t-test, and one way ANOVA test. The findings revealed an astonishing result that up to 46.5 percent of respondents were sick at least one time or more in Thailand. However, the majority of respondents trusted that the Thai hotel and Thai restaurants would ensure food safety, but they did not trust street vendors to ensure food safety. The level of food safety concern can be ranked from most concern to least concern by using the value of mean scores as follows: 1) artificial coloring, 2) use of preservatives, 3) antibiotics, 4) growth hormones, 5) chemical residues, and 6) bacterial contamination. The overall mean score for level of concerns was 3.493 with standard deviation of 1.677 which did not indicate a very high level of concern. In addition, the result for t-test and one way ANOVA test revealed that there was not much effect from the demographic differences to level of food safety concerns.

Keywords: Concerns, European Union Tourists, Food Safety Management.

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Authors: Marco Sernaglia, Augusto M. P. Carreira, Helena M. L. Carvalho, Pedro B. Água, Armindo Frias, Manuel Carrasqueira

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The existence of mismatches between the qualification requirements of professionals in the maritime industry and existing higher education offers was verified within the scope of the European project MarLEM (Maritime Logistics Engineering and Management). Professionals in the maritime industry today and in the future face additional obstacles as a result of the sector's global nature as well as the sector's rapid technological and social evolution. As a result, they feel the need to update their skills and knowledge. A professional-oriented master's program was developed to fill this gap. The NOVA School of Science and Technology and the Portuguese Naval School co-developed this Master's program with the active participation of MarLEM project partners from academia and industry. In this work, the principles and approach used to design the master's program are presented. Its design and a concise synopsis of the courses' content are shown. In addition, other international courses covering the same topic are compared. As a result of this work, the teaching materials related to maritime logistics are improved and the assumptions and methodology that guided the creation of an international master's program in maritime logistics are disseminated.

Keywords: Education, maritime logistics, shipping, industrial engineering, management, soft skills.

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Authors: J. Bartnicka, J. A. Piedrabuena, R. Portilla, L. Moyano - Cuevas, J. B. Pagador, P. Augat, J. Tokarczyk, F. M. Sánchez Margallo

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Orthopaedic surgeries are characterized by a high degree of complexity. This is reflected by four main groups of resources: 1) surgical team which is consisted of people with different competencies, educational backgrounds and positions; 2) information and knowledge about medical and technical aspects of surgery; 3) medical equipment including surgical tools and materials; 4) space infrastructure which is important from an operating room layout point of view. These all components must be integrated and build a homogeneous organism for achieving an efficient and ergonomically correct surgical workflow. Taking this as a background, there was formulated a concept of international project, called “Online Vocational Training course on ergonomics for orthopaedic Minimally Invasive” (Train4OrthoMIS), which aim is to develop an e-learning tool available in 4 languages (English, Spanish, Polish and German). In the article, there is presented the first project research outcomes focused on three aspects: 1) ergonomic needs of surgeons who work in hospitals around different European countries, 2) the concept of structure of e-learning course, 3) the definition of tools and methods for knowledge assessment adjusted to users’ expectation.  The methodology was based on the expert panels and two types of surveys: 1) on training needs, 2) on evaluation and self-assessment preferences. The major findings of the study allowed describing the subjects of four training modules and learning sessions. According to peoples’ opinion there were defined most expected test methods which are single choice test and right after quizzes: “True or False” and “Link elements” The first project outcomes confirmed the necessity of creating a universal training tool for orthopaedic surgeons regardless of the country in which they work. Because of limited time that surgeons have, the e-learning course should be strictly adjusted to their expectation in order to be useful.

Keywords: International e-learning, ergonomics, orthopaedic surgery, Train4OrthoMIS.

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Authors: Barbara Covarrubias Venegas, Sabine Groblschegg, Bernhard Klaus, Julia Domnanovich

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Research Objectives: The roles and activities of Human Resource Management (HRM) have changed a lot in the past years. Driven by a changing environment and therefore new business requirements, the scope of human resource (HR) activities has widened. The extent to which these activities should focus on strategic issues to support the long term success of a company has been discussed in science for many years. As many economies of Central and Eastern Europe (CEE) experienced a phase of transition after the socialist era and are now recovering from the 2008 global crisis it is needed to examine the current state of HR positioning. Furthermore a trend in HR work developing from rather administrative units to being strategic partners of management can be noticed. This leads to the question of better understanding the underlying competencies which are necessary to support organisations. This topic was addressed by the international study “HR Competencies in international comparison”. The quantitative survey was conducted by the Institute for Human Resources & Organisation of FHWien University of Applied Science of WKW (A) in cooperation with partner universities in the countries Bosnia- Herzegovina, Croatia, Serbia and Slovenia. Methodology: Using the questionnaire developed by Dave Ulrich we tested whether the HR Competency model can be used for Austria, Bosnia and Herzegovina, Croatia, Serbia and Slovenia. After performing confirmatory and exploratory factor analysis for the whole data set containing all five countries we could clearly distinguish between four competencies. In a further step our analysis focused on median and average comparisons between the HR competency dimensions. Conclusion: Our literature review, in alignment with other studies, shows a relatively rapid pace of development of HR Roles and HR Competencies in BCSS in the past decades. Comparing data from BCSS and Austria we still can notice that regards strategic orientation there is a lack in BCSS countries, thus competencies are not as developed as in Austria. This leads us to the tentative conclusion that HR has undergone a rapid change but is still in a State of Transition from being a rather administrative unit to performing the role of a strategic partner.

Keywords: Comparative study, HR competencies, HRM, HR Roles.

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Authors: Ya Hong Dong, Conrad T.C. Wong, S. Thomas Ng, James M.W. Wong

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Precast concrete has been widely adopted in public housing construction of Hong Kong since the mid-1980s. While pre-casting is considered an environmental friendly solution, there is lack of study to investigate the life cycle performance of precast concrete units. This study aims to bridge the knowledge gap by providing a comprehensive life cycle assessment (LCA) study for two precast elements namely façade and bathroom. The results show that raw material is the most significant contributor of environmental impact accounting for about 90% to the total impact. Furthermore, human health is more affected by the production of precast concrete than the ecosystems.

Keywords: Environment, green, LCA, LCIA, precast.

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Authors: Radostina Popova

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The paper presents an analysis of the innovation performance of small and medium-sized furniture enterprises in Bulgaria, accounting for over 97% of the companies in the sector. It contains advanced features of innovation in enterprises, specific features of the furniture industry in Bulgaria and analysis of the results of studies on the topic. The results from studies of three successive periods - 2006-2008; 2008-2010; 2010-2012, during which were studied 594 small and medium-sized furniture enterprises. There are commonly used in the EU definitions and indicators (European Commission, OECD, Oslo Manual), which allows for the comparability of results.

Keywords: Innovation activity, competitiveness of innovation, furniture enterprises in Bulgaria.

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Authors: A. Baith Mohamed, Ayman Abdel-Hamid, Kareem Youssri Mohamed

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Current proposals for E-passport or ID-Card is similar to a regular passport with the addition of tiny contactless integrated circuit (computer chip) inserted in the back cover, which will act as a secure storage device of the same data visually displayed on the photo page of the passport. In addition, it will include a digital photograph that will enable biometric comparison, through the use of facial recognition technology at international borders. Moreover, the e-passport will have a new interface, incorporating additional antifraud and security features. However, its problems are reliability, security and privacy. Privacy is a serious issue since there is no encryption between the readers and the E-passport. However, security issues such as authentication, data protection and control techniques cannot be embedded in one process. In this paper, design and prototype implementation of an improved E-passport reader is presented. The passport holder is authenticated online by using GSM network. The GSM network is the main interface between identification center and the e-passport reader. The communication data is protected between server and e-passport reader by using AES to encrypt data for protection will transferring through GSM network. Performance measurements indicate a 19% improvement in encryption cycles versus previously reported results.

Keywords: RFID "Radio Frequency Identification", EPC"Electronic Product Code", ICAO "International Civil Aviation Organization", IFF "Identify Friend or Foe"

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Authors: K. Appasamy, P. Paul

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Mauritius, a developing small-island-state, is facing a recession which is having a considerable economic impact particularly on its construction sector. Further, the presence of foreign entities, both as companies and workers, within this sector is creating a very competitive environment for local firms. This study investigates the key drivers that allow foreign firms to participate in this sector, in particular looking at the international and local tender processes, and the capacity of local industry to participate. This study also looks at how the current set up may hinder the latter’s involvement. The methodology used included qualitative semi-structured interviews conducted with established foreign companies, local companies, and public bodies. Study findings indicate: there is an adequate availability of professional skills and expertise within the Mauritian construction industry but a lack of skilled labour especially at the operative level; projects awarded to foreign firms are either due to their uniqueness and hence lack of local knowledge, or due to foreign firms having lower tender bids; tendering systems and processes are weak, including monitoring and enforcement, which encourages corruption and favouritism; a high lev el of ignorance of this sector’s characteristics and opportunities exists amongst the local population; local entities are very profit oriented and have short term strategies that discourage long term investment in workforce training and development; but most importantly, stakeholders do not grasp the importance of encouraging youngsters to join this sector, they have no long term vision, and there is a lack of mutual involvement and collaboration between them. Although local industry is highly competent, qualified and experienced, the tendering and procurement systems in Mauritius are not conducive enough to allow for effective strategic planning and an equitable allocation of projects during an economic downturn so that the broadest spread of stakeholders’ benefit. It is of utmost importance that all sector and government entities collaborate to formulate strategies and reforms on tender processes and capacity building to ensure fairness and continuous growth of this sector in Mauritius.

Keywords: Construction industry, tender process, international firms, local capacity, Mauritius.

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Authors: Nino Abesadze, Marine Mindorashvili, Nino Paresashvili

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At present actual tourism indicators cannot be calculated in Georgia, making it impossible to perform their quantitative analysis. Therefore, the study conducted by us is highly important from a theoretical as well as practical standpoint. The main purpose of the article is to make complex statistical analysis of tourist expenses of foreign visitors and to calculate statistical attractiveness indices of the tourism potential of Georgia. During the research, the method involving random and proportional selection has been applied. Computer software SPSS was used to compute statistical data for corresponding analysis. Corresponding methodology of tourism statistics was implemented according to international standards. Important information was collected and grouped from major Georgian airports, and a representative population of foreign visitors and a rule of selection of respondents were determined. The results show a trend of growth in tourist numbers and the share of tourists from post-soviet countries are constantly increasing. The level of satisfaction with tourist facilities and quality of service has improved, but still we have a problem of disparity between the service quality and the prices. The design of tourist expenses of foreign visitors is diverse; competitiveness of tourist products of Georgian tourist companies is higher. Attractiveness of popular cities of Georgia has increased by 43%.

Keywords: Tourist, expenses, indexes, statistics, analysis.

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Authors: Alexander Y. Vaninsky

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This paper presents a method of economic factorial analysis of the CO₂ emissions based on the extension of the Divisia index to interconnected factors. This approach, contrary to the Kaya identity, considers three main factors of the CO₂ emissions: gross domestic product, energy consumption, and population - as equally important, and allows for accounting of all of them simultaneously. The three factors are included into analysis together with their carbon intensities that allows for obtaining a comprehensive picture of the change in the CO₂ emissions. A computer program in R-language that is available for free download serves automation of the calculations. A case study of the U.S. carbon dioxide emissions is used as an example. 

Keywords: CO2 emissions, Economic analysis, Factorial analysis, Divisia index, Interconnected factors.

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Authors: S. Rathilal

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Numeracy, like Literacy is considered to be a core value of modern societies. Most higher education institutions in South Africa include being numerate as an important graduate attribute. It is argued that a suitability numerate society contributes to social justice, empowerment, financial and environmental sustainability and a lack of numeracy practices can contribute to disempowerment. Numeracy is commonly misconstrued as a basic and simple practice, similar in nature to basic arithmetic. This study highlights the complexities of higher education numeracy practices by analyzing a programme in a higher education institution in South Africa using the New Literacies Studies perspective.

Keywords: Higher Education, New Literacy Studies, Numeracy Practices.

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Authors: Saeed Sayyad Hagh Shomar

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Traffic congestion pricing in urban streets is one of the most suitable options for solving the traffic problems and environment pollutions in the cities of the country. Unlike its acceptable outcomes, there are problems concerning the necessity to pay by the mass. Regarding the fact that public response in order to succeed in this strategy is so influential, studying their response and behavior to get the feedback and improve the strategies is of great importance. In this study, a questionnaire was used to examine the public reactions to the traffic congestion pricing schemes at the center of Tehran metropolis and the factors involved in people’s decision making in accepting or rejecting the congestion pricing schemes were assessed based on the data obtained from the questionnaire as well as the international experiences. Then, by analyzing and comparing the schemes, guidelines to reduce public objections to them are discussed. The results of reviewing and evaluating the public reactions show that all the pros and cons must be considered to guarantee the success of these projects. Consequently, with targeted public education and consciousness-raising advertisements, prior to initiating a scheme and ensuring the mechanism of the implementation after the start of the project, the initial opposition is reduced and, with the gradual emergence of the real and tangible benefits of its implementation, users’ satisfaction will increase.

Keywords: Demand management, international experiences, traffic congestion pricing, public acceptance, public objection.

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Authors: Mei-Se Chien, Chien-Chiang Lee, Sin-Jie Cai

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The main purpose of this paper is to investigate thelong-run equilibrium and short-run dynamics of international housing prices when macroeconomic variables change. We apply the Pedroni’s, panel cointegration, using the unbalanced panel data analysis of 33 countries over the period from 1980Q1 to 2013Q1, to examine the relationships among house prices and macroeconomic variables. Our empirical results of panel data cointegration tests support the existence of a cointegration among these macroeconomic variables and house prices. Besides, the empirical results of panel DOLS further present that a 1% increase in economic activity, long-term interest rates, and construction costs cause house prices to respectively change 2.16%, -0.04%, and 0.22% in the long run.Furthermore, the increasing economic activity and the construction cost would cause strongerimpacts on the house prices for lower income countries than higher income countries.The results lead to the conclusion that policy of house prices growth can be regarded as economic growth for lower income countries. Finally, in America region, the coefficient of economic activity is the highest, which displays that increasing economic activity causes a faster rise in house prices there than in other regions. There are some special cases whereby the coefficients of interest rates are significantly positive in America and Asia regions.

Keywords: House prices, Macroeconomic Variables, Panel cointegration, Dynamic OLS.

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Authors: R. Gary Black, Abolhassan Astaneh-Asl

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The International Building Code (IBC) and the  California Building Code (CBC) both recognize four basic types of  steel seismic resistant frames; moment frames, concentrically braced  frames, shear walls and eccentrically braced frames. Based on  specified geometries and detailing, the seismic performance of these  steel frames is well understood. In 2011, the authors designed an  innovative steel braced frame system with tapering members in the  general shape of a branching tree as a seismic retrofit solution to an  existing four story “lift-slab” building. Located in the seismically  active San Francisco Bay Area of California, a frame of this  configuration, not covered by the governing codes, would typically  require model or full scale testing to obtain jurisdiction approval.  This paper describes how the theories, protocols, and code  requirements of eccentrically braced frames (EBFs) were employed  to satisfy the 2009 International Building Code (IBC) and the 2010  California Building Code (CBC) for seismically resistant steel frames  and permit construction of these nonconforming geometries.

 

Keywords: Eccentrically Braced Frame, Lift Slab Construction, Seismic Retrofit, Shear Link, Steel Design.

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Authors: Chidera G. Eze, Kennedy K. Abrokwa, Chimaobi V. Okolo

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This paper empirically examines the dynamic relationship between financial deepening and economic growth in a monetary union. We find positive but weak evidence of impacts of financial deepening on growth for Gambia, Gabon and Sierra Leone. There is no evidence of any positive significant impact for Ghana and Nigeria. We argue that, the weak evidence between financial deepening and economic growth can be a consequence of the inability of assessing credit (long-term loans), credit worthiness, lack of information and low level of bank deposits by the private sector despite the improvement in the financial sector.

Keywords: Financial deepening, economic growth, dynamics, innovation accounting.

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Authors: Wen-Hong Liu, Hao-Tang Jhan, Kun-Lung Lin, Meng-Tsung Lee

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Weather disaster events were frequent and caused loss of lives and property in Taiwan recently. Excessive concentration of population and lacking of integrated planning led to Taiwanese coastal zone face the impacts of climate change directly. Comparing to many countries which have already set up legislation, competent authorities and national adaptation strategies, the ability of coastal management adapting to climate change is still insufficient in Taiwan. Therefore, it is necessary to establish a complete institutional arrangement for coastal management due to climate change in order to protect environment and sustain socio-economic development. This paper firstly reviews the impact of climate change on Taiwanese coastal zone. Secondly, development of Taiwanese institutional arrangement of coastal management is introduced. Followed is the analysis of four dimensions of legal basis, competent authority, scientific and financial support and international cooperations of institutional arrangement. The results show that Taiwanese government shall: 1) integrate climate change issue into Coastal Act, Wetland Act and territorial planning Act and pass them; 2) establish the high level competent authority for coastal management; 3) set up the climate change disaster coordinate platform; 4) link scientific information and decision markers; 5) establish the climate change adjustment fund; 6) participate in international climate change organizations and meetings actively; 7) cooperate with near countries to exchange experiences.

Keywords: Climate Change, Coastal Zone Management, Institution Arrangement, Adaptation.

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Authors: Raisa Kh. Bolotnova, Marat N. Galimzianov, Andrey S. Topolnikov, Valeria A. Buzina, Uliana O. Agisheva

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The hydrodynamic processes in bubbly liquid flowing in tubes and nozzles are studied theoretically and numerically. The principal regularities of non-stationary processes of boiling liquid outflow are established under conditions of experiments when the depressurization of a tube with high pressure inside occurs. The steady-state solution of bubbly liquid flow in the nozzle of round cross section with high pressure and temperature conditions inside bubbles is studied accounting for phase transition and chemical reactions.

Keywords: bubbly liquid, cavitation, chemical reactions, phase transition.

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Authors: A. Ramachandran

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Nowadays there is a growing environmental concern and the business communities have slowly started recognising environmental protection and sustainable utilization of natural resources into their marketing strategies. This paper discusses the various Ecolabeling and Certification Systems developed world over to regulate and introduce Fair Trade in Ornamental Fish Industry. Ecolabeling and green certification are considered as part of these strategies implemented partly out of compulsion from the National and International Regulatory Bodies and Environmental Movements. All the major markets of ornamental fishes like European Union, USA and Japan have started putting restrictions on the trade to impose ecolabeling as a non tariff barrier like the one imposed on seafood and aqua cultured products. A review was done on the available Ecolabeling and Green Certification Schemes available at local, national and international levels for fisheries including aquaculture and ornamental fish trade and to examine the success and constraints faced by these schemes during its implementation. The primary downside of certification is the multiplicity of ecolabels and cost incurred by applicants for certification, costs which may in turn be passed on to consumers. The studies reveal serious inadequacies in a number of ecolabels and cast doubt on their overall contribution to effective fisheries management and sustainability. The paper also discusses the inititive taken in India to develop guidelines for Green Certification of Fresh water ornamental fishes.

Keywords: Ecolabeling in fisheries, Fair trade, Green Certification, Sustainable Ornamental fish trade.

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Authors: Maxat Bokambayev, Bella Tussupova, Aisha Mamyrova, Erlan Izbasarov

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Optimization of business processes in trading companies is reviewed in the report. There is the presentation of the “Wholesale Customer Order Handling Process” business process model applicable for small and medium businesses. It is proposed to apply the algorithm for automation of the customer order processing which will significantly reduce labor costs and time expenditures and increase the profitability of companies. An optimized business process is an element of the information system of accounting of spare parts trading network activity. The considered algorithm may find application in the trading industry as well.

Keywords: Business processes, discrete-event simulation.

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Authors: Hamzah Hussein Al-mawali, Yuserrie Zainuddin, Noor Nasir Kader Ali

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The purpose of this paper is to contribute to the body of knowledge in the area of management accounting, particularly performance measurement systems within the BSC framework, by investigating empirically the extent of multiple performance measures usage and their effects on the financial performance of Jordanian banks in the branches level. Nevertheless, the result of this study shows that the non-financial measures usages, particularly, customer oriented indicators and product/ service oriented indicators, appears to be important as it enhances firm performance. Remarkably, the findings reveal that there is positive relationship between the usages of multiple performance measures via overall BSC measures and financial performance in the branches level.

Keywords: Performance measurements systems, BalancedScorecard, Jordan.

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Authors: Malek Makki

Abstract:

The main purpose of this research study is to assist non-profit organizations (NPOs) to better segment a group of least developing countries and to optimally target the most needier areas, so that the provided aids make positive and lasting differences. We applied international marketing and strategy approaches to segment a sub-group of candidates among a group of 151 countries identified by the UN-G77 list, and furthermore, we point out the areas of priorities. We use reliable and well known criteria on the basis of economics, geography, demography and behavioral. These criteria can be objectively estimated and updated so that a follow-up can be performed to measure the outcomes of any program. We selected 12 socio-economic criteria that complement each other: GDP per capita, GDP growth, industry value added, export per capita, fragile state index, corruption perceived index, environment protection index, ease of doing business index, global competitiveness index, Internet use, public spending on education, and employment rate. A weight was attributed to each variable to highlight the relative importance of each criterion within the country. Care was taken to collect the most recent available data from trusted well-known international organizations (IMF, WB, WEF, and WTO). Construct of equivalence was carried out to compare the same variables across countries. The combination of all these weighted estimated criteria provides us with a global index that represents the level of development per country. An absolute index that combines wars and risks was introduced to exclude or include a country on the basis of conflicts and a collapsing state. The final step applied to the included countries consists of a benchmarking method to select the segment of countries and the percentile of each criterion. The results of this study allowed us to exclude 16 countries for risks and security. We also excluded four countries because they lack reliable and complete data. The other countries were classified per percentile thru their global index, and we identified the needier and the areas where aids are highly required to help any NPO to prioritize the area of implementation. This new concept is based on defined, actionable, accessible and accurate variables by which NPO can implement their program and it can be extended to profit companies to perform their corporate social responsibility acts.

Keywords: Developing countries, International marketing, non-profit organization, segmentation.

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Authors: Bárbara Magalhães Bravo, Cláudia Figueiras

Abstract:

The economical globalization through the liberalization of the markets and capitals boosted the economical development of the nations and the needs for sorting out the disputes arising from the foreign investment. The arbitration, for all the inherent advantages, such as swiftness, arbitrators’ specialise skills and impartiality sets a pacifier tool for the interest in account. Safeguarded the public interest, we face the problem of the confidentiality in the arbitration. The urgent development of impelling mechanisms concerning transparency, guaranty and protection of the interest in account, reveals itself urgent. Through a bibliography review, we will dense the state of art, by going through the several solutions concerning, and pointing out the most suitable. Through the jurisprudential analysis we will point out the solution for the conflict confidentiality/public interest. The transparency, inextricable from the public interest, imposes the arbitration process can be open to all citizens. Transparency rules have been considered at the UNCITRAL in attempting to conciliate the necessity of publicity and the public interest, however still insufficient. The arbitration of foreign investment carries consequences to the citizens of the State. Articulating mechanisms between the arbitral procedures secrecy and the public interest should be adopted. The arbitration of foreign investment, being a tertius genius between the international arbitration and the administrative arbitration would claim its own regulation in each and every States where the confidentiality rules and its exceptions could be identified. One should enquiry where the limit of the citizens’ individual rights protection and the public interest should give way to the principle of transparency

Keywords: Arbitration, foreign investment, transparency, confidentiality, international centre for settlement of investment disputes UNCITRAL.

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Authors: Essam Abd-Elrazek

Abstract:

With the rapid growth in business size, today-s businesses orient Throughout thirty years local, national and international experience in medicine as a medical student, junior doctor and eventually Consultant and Professor in Anaesthesia, Intensive Care and Pain Management, I note significant generalised dissatisfaction among medical students and doctors regarding their medical education and practice. We repeatedly hear complaints from patients about the dysfunctional health care system they are dealing with and subsequently the poor medical service that they are receiving. Medical students are bombarded with lectures, tutorials, clinical rounds and various exams. Clinicians are weighed down with a never-ending array of competing duties. Patients are extremely unhappy about the long waiting lists, loss of their records and the continuous deterioration of the health care service. This problem has been reported in different countries by several authors [1,2,3]. In a trial to solve this dilemma, a genuine idea has been suggested implementing computer technology in medicine [2,3]. Computers in medicine are a medium of international communication of the revolutionary advances being made in the application of the computer to the fields of bioscience and medicine [4,5]. The awareness about using computers in medicine has recently increased all over the world. In Misr University for Science & Technology (MUST), Egypt, medical students are now given hand-held computers (Laptop) with Internet facility making their medical education accessible, convenient and up to date. However, this trial still needs to be validated. Helping the readers to catch up with the on going fast development in this interesting field, the author has decided to continue reviewing the literature, exploring the state-of-art in computer based medicine and up dating the medical professionals especially the local trainee Doctors in Egypt. In part I of this review article we will give a general background discussing the potential use of computer technology in the various aspects of the medical field including education, research, clinical practice and the health care service given to patients. Hope this will help starting changing the culture, promoting the awareness about the importance of implementing information technology (IT) in medicine, which is a field in which such help is needed. An international collaboration is recommended supporting the emerging countries achieving this target.

Keywords: Medical Informatics, telemedicine, e-health systems.

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