International Journal of Business, Human and Social Sciences

Tax Incentives in Western Balkan Countries

Year: 2010 Volume: 4 Issue: 6 586 - 591 Pages

Abstract: This paper provides an analysis of corporate income tax (CIT) incentives in the Western Balkan countries: Slovenia, Croatia, Serbia, Montenegro, Macedonia and Albania. Western Balkan countries, as other transition and developing countries, use large number of the corporate income tax incentives (CIT) to attract foreign investments and to stimulate economic activity. The main goal of this paper is to investigate how often these countries use CIT incentives and provide review of existing tax incentives in Western Balkan countries. Paper will focus on reduced CIT rates, tax holidays, and other investment incentives which imply incentives like accelerated depreciation, tax allowances and tax credits.

The Context-s Influence on the Evolution of Cioran: The Options of an Engaged Philosopher

Year: 2012 Volume: 6 Issue: 10 2498 - 2503 Pages

Authors:
Mara Magda Maftei

Abstract: The article emphasizes the ideological commitment of the philosopher Emil Cioran. It presents firstly Cioran's works on the theme announced by the title, then the European context that determined the political option of Cioran and a brief analysis of his relationship with History during his French period. The anti- Semitism of Cioran was favored by his attachment to a few philosophers, but also by the European extremist and anti-Semitic context. The article seeks to demonstrate that the philosopher Cioran, known more for his pessimism and nihilism, maintained in time an obsessive relationship with History. His political philosophy is as important as his subjective philosophy, better known than the former.

2Taiwan Public Corporation's Participation in the Mechanism of Payment for Environmental Services

Year: 2012 Volume: 6 Issue: 1 8 - 14 Pages

Abstract: The Taiwan government has started to promote the “Plain Landscape Afforestation and Greening Program" since 2002. A key task of the program was the payment for environmental services (PES), entitled the “Plain Landscape Afforestation Policy" (PLAP), which was certificated by the Executive Yuan on August 31, 2001 and enacted on January 1, 2002. According to the policy, it is estimated that the total area of afforestation will be 25,100 hectares by December 31, 2007. Until the end of 2007, the policy had been enacted for six years in total and the actual area of afforestation was 8,919.18 hectares. Among them, Taiwan Sugar Corporation (TSC) was accounted for 7,960 hectares (with 2,450.83 hectares as public service area) which occupied 86.22% of the total afforestation area; the private farmland promoted by local governments was accounted for 869.18 hectares which occupied 9.75% of the total afforestation area. Based on the above, we observe that most of the afforestation area in this policy is executed by TSC, and the achievement ratio by TSC is better than by others. It implies that the success of the PLAP is seriously related to the execution of TSC. The objective of this study is to analyze the relevant policy planning of TSC-s participation in the PLAP, suggest complementary measures, and draw up effective adjustment mechanisms, so as to improve the effectiveness of executing the policy. Our main conclusions and suggestions are summarized as follows: 1. The main reason for TSC-s participation in the PLAP is based on their passive cooperation with the central government or company policy. Prior to TSC-s participation in the PLAP, their lands were mainly used for growing sugarcane. 2. The main factors of TSC-s consideration on the selection of tree species are based on the suitability of land and species. The largest proportion of tree species is allocated to economic forests, and the lack of technical instruction was the main problem during afforestation. Moreover, the method of improving TSC-s future development in leisure agriculture and landscape business becomes a key topic. 3. TSC has developed short and long-term plans on participating in the PLAP for the future. However, there is no great willingness or incentive on budgeting for such detailed planning. 4. Most people from TSC interviewed consider the requirements on PLAP unreasonable. Among them, an unreasonable requirement on the number of trees accounted for the greatest proportion; furthermore, most interviewees suggested that the government should continue to provide incentives even after 20 years. 5. Since the government shares the same goals as TSC, there should be sufficient cooperation and communication that support the technical instruction and reduction of afforestation cost, which will also help to improve effectiveness of the policy.

The Role of Railway Services in Sustainable Urban Development

Year: 2013 Volume: 7 Issue: 3 535 - 542 Pages

Authors:
Kazufumi Ueno

Abstract: Kobe City is a metropolis including large suburbs, where housing communities have been developed for many years. People have been recently moving to the urban areas and the suburbs are losing their power to attract population. At the same time, many blocks of high-rise flats have being built near railway stations adjoining town centers, and are drawing people of all generations. Residents with different lifestyle preferences are making good use of town centers and city centers based on effective railway services to live together happily in a household as well as the same flats. Thus railway services can play an essential role in sustainable urban development.

Investigating Financial Literacy among Emiratis

Year: 2012 Volume: 6 Issue: 12 3395 - 3401 Pages

Abstract: Financial literacy is one of the key factors needed in making informed financial decisions. As businesses continue to be more profit driven, more financial and economic intrigues arise that continue to put individuals at the risk of spending more and more without considering the short term and long term effects. We conducted a study to assess financial literacy and financial decision making among Emiratis. Our results show that financial literacy is lacking among Emiratis. Also, almost half of respondents owe loans to other peoples and 1/5 of them have bank loans. We expect that the outcome of this research will be useful for designing educational programs and policies to promote financial planning and security among Emiratis. We also posit that deeper and more informed understanding of this problem is a precursor for developing effective financial education programs with the aim of improving financial decision- making among Emiratis.

A Study of Development to Take for the Enterprise of the Critical Success Factors in the Taiwan Szuchung Creek Hot Springs

Year: 2012 Volume: 6 Issue: 12 3390 - 3394 Pages

Authors:
Jui-Liang Hsu

Abstract: The purpose of this study was to investigate the impact of the development of Szuchung Creek take for the cause of the critical success factors, This research is to use the depth interviews, document analysis and Modified-Delphi technique survey of nine depth interviews with experts and 14 experts of Modified-Delphi technique questionnaire and inviting as the research object, Szuchung Creek Hot Springs for the scope of the study. The results show, Szuchung Creek Hot Springs development take for career success factors for the following reasons: 1. Government. 2. Opportunities. 3. Factors of production. 4. Demand conditions. 5. Corporate structure and the degree of competition. 6. Related and supporting industries. Furthermore, Szuchung Creek hot springs, itself already has a number of critical success factors. Contingent less than or inadequacies by Szuchung Creek take for the enterprise development to take for the cause of the critical success factors as the basis for correcting, planning out for local use improvement strategies to achieve the objective of sustainable management.

Variations of Body Mass Index with Age in Masters Athletes (World Masters Games)

Year: 2011 Volume: 5 Issue: 5 384 - 387 Pages

Abstract: Whilst there is growing evidence that activity across the lifespan is beneficial for improved health, there are also many changes involved with the aging process and subsequently the potential for reduced indices of health. The nexus between health, physical activity and aging is complex and has raised much interest in recent times due to the realization that a multifaceted approached is necessary in order to counteract a growing obesity epidemic. By investigating age based trends within a population adhering to competitive sport at older ages, further insight might be gleaned to assist in understanding one of many factors influencing this relationship. BMI was derived using data gathered on a total of 6,071 masters athletes (51.9% male, 48.1% female) aged 25 to 91 years ( =51.5, s =±9.7), competing at the Sydney World Masters Games (2009). Using linear and loess regression it was demonstrated that the usual tendency for prevalence of higher BMI increasing with age was reversed in the sample. This trend in reversal was repeated for both male and female only sub-sets of the sample participants, indicating the possibility of improved prevalence of BMI with increasing age for both the sample as a whole and these individual subgroups. This evidence of improved classification in one index of health (reduced BMI) for masters athletes (when compared to the general population) implies there are either improved levels of this index of health with aging due to adherence to sport or possibly the reduced BMI is advantageous and contributes to this cohort adhering (or being attracted) to masters sport at older ages. Demonstration of this proportionately under-investigated World Masters Games population having an improved relationship between BMI and increasing age over the general population is of particular interest in the context of the measures being taken globally to curb an obesity epidemic.

Impact of ISO 9000 on Time-based Performance: An Event Study

Year: 2007 Volume: 1 Issue: 6 128 - 133 Pages

Abstract: ISO 9000 is the most popular and widely adopted meta-standard for quality and operational improvements. However, only limited empirical research has been conducted to examine the impact of ISO 9000 on operational performance based on objective and longitudinal data. To reveal any causal relationship between the adoption of ISO 9000 and operational performance, we examined the timing and magnitude of change in time-based performance as a result of ISO 9000 adoption. We analyzed the changes in operating cycle, inventory days, and account receivable days prior and after the implementation of ISO 9000 in 695 publicly listed manufacturing firms. We found that ISO 9000 certified firms shortened their operating cycle time by 5.28 days one year after the implementation of ISO 9000. In the long-run (3 years after certification), certified firms showed continuous improvement in time-based efficiency, and experienced a shorter operating cycle time of 11 days than that of non-certified firms. There was an average of 6.5% improvement in operating cycle time for ISO 9000 certified firms. Both inventory days and account receivable days showed similar significant improvements after the implementation of ISO 9000, too.

Impacts of Project-Overload on Innovation inside Organizations: Agent-Based Modeling

Year: 2012 Volume: 6 Issue: 11 2755 - 2760 Pages

Abstract: Market competition and a desire to gain advantages on globalized market, drives companies towards innovation efforts. Project overload is an unpleasant phenomenon, which is happening for employees inside those organizations trying to make the most efficient use of their resources to be innovative. But what are the impacts of project overload on organization-s innovation capabilities? Advanced engineering teams (AE) inside a major heavy equipment manufacturer are suffering from project overload in their quest for innovation. In this paper, Agent-based modeling (ABM) is used to examine the current reality of the company context, and of the AE team, where the opportunities and challenges for reducing the risk of project overload and moving towards innovation were identified. Project overload is more likely to stifle innovation and creativity inside teams. On the other hand, motivations on proper challenging goals are more likely to help individual to alleviate the negative aspects of low level of project overload.

Design an Electronic Market Framework Using JADE Environment

Year: 2008 Volume: 2 Issue: 2 46 - 49 Pages

Abstract: The daily growing use of agents in software environments, because of many reasons such as independence and intelligence is not a secret anymore. One of such environments in which there is a prominent job for the agents would be emarketplaces in which a user is able to give those agents the responsibility of buying and selling, instead of searching the emarketplace himself. Making up a framework which has sufficient attention to the required roles and their relations, is the first step of achieving such e-markets. In this paper, we suggest a framework in order to establish such e-markets and we will continue investigating the roles such as seller or buyer and the relations in JADE environment in details.

Opposition Parties and the Politics of Opposition in Africa: A Critical Analysis

Year: 2009 Volume: 3 Issue: 7 1335 - 1349 Pages

Authors:
Wondwosen Teshome B.

Abstract: The major aim of this paper is to investigate the opposition politics in Africa. The paper also examines the status and the role, the contributions and the weaknesses of opposition1 political parties in Africa, particularly in transitional democracies that emerged in the 1990s. In Africa, many of the opposition parties appear or become active only during an election, and disappear when the election is over. It is found out that most of the opposition parties in Africa are established around the personalities of individuals, lack internal democracy, suffer from inter-party and intra-party conflicts, have severe shortage of finance, and lack strong base and experience. Their weaknesses also include bad organization and weak connection with the popular constituencies. The paper concludes that most of the weaknesses of the African opposition parties emanate from the incumbents- hostile policies, which are mostly aimed at fragmenting and weakening the opposition groups.

On-The-Spot Spectators- Motivations, Experiences, and Satisfactions at the 2011 TPGA Ever Rich Championship – North Bay Open

Year: 2012 Volume: 6 Issue: 12 3386 - 3389 Pages

Abstract: The study investigated the 2011 TPGA Ever Rich Championship – North Bay Open spectators- on-the-site spectating motivations, experiences, and satisfactions. The research was conducted on a convenience sample of the on-the-spot spectators at the North Bay Golf and Country Club. A total of 200 questionnaires were distributed, of which 185 valid questionnaires were collected, approaching a 92.5% response rate. The data obtained was analyzed with statistical techniques. First, the data showed significant differences in motivations, experiences, and satisfactions relative to demographic variables among the on-the-spot spectators. Second, spectating motivation, experience, and satisfaction were significantly related to one another.

A Computational Model of Minimal Consciousness Functions

Year: 2007 Volume: 1 Issue: 9 420 - 427 Pages

Authors:
Nabila Charkaoui

Abstract: Interest in Human Consciousness has been revived in the late 20th century from different scientific disciplines. Consciousness studies involve both its understanding and its application. In this paper, a computational model of the minimum consciousness functions necessary in my point of view for Artificial Intelligence applications is presented with the aim of improving the way computations will be made in the future. In section I, human consciousness is briefly described according to the scope of this paper. In section II, a minimum set of consciousness functions is defined - based on the literature reviewed - to be modelled, and then a computational model of these functions is presented in section III. In section IV, an analysis of the model is carried out to describe its functioning in detail.

The National Specific of Linguistic Objectification the Concept of “Student“ in the Eyes of Students in Russian and Kazakh Languages

Year: 2013 Volume: 7 Issue: 8 2196 - 2198 Pages

Abstract: The objectification of the Russian and Kazakh concepts, identify significant national identity, which reflects the cultural and social interpersonal are discussed in this article.

Increasing the Efficacy of Educators Teaching Online

Year: 2007 Volume: 1 Issue: 11 556 - 562 Pages

Abstract: In order to provide and maintain effective pedagogy for the burgeoning virtual reality community, it is vital to have trained faculty in the institutions of higher education who will teach these courses and be able to make full use of their academic knowledge and expertise. As the number of online courses continues to grow, there is a need for these institutions to establish mentoring programs that will support the novice online instructor. The environment in which this takes place and the factors that ensure its success are critical to the adoption of the new instructional delivery format taught by both seasoned educators and adjunct instructors. Effective one-on-one mentoring promotes a professional, compassionate and collegial faculty who will provide a consistent and rigorous academic program for students online.

Gated Community: The Past and Present in China

Year: 2012 Volume: 6 Issue: 11 2752 - 2754 Pages

Authors:
Qiong Yao
Wei Wei

Abstract: Gated community has gained its dominant in residential areas development that it has become the standard development pattern of the newly built residential areas in contemporary China. The form of gated community has its own advantages and rationality that meet the needs of quite a lot of residents, but it-s also believed by researchers that the form has great damage to the urban morphology and development, and has a negative impact on residents- living style. However, there is still a considerable controversy of the origins and outcomes. Though recognized as a global phenomenon, gated community developed in China is greatly to do with the specific local forces, respect to the unique historical, political and socio-cultural momentums. A historical review of the traditional settlements in China and the trends that how Gated community has gained its contemporary form, is indispensable for comprehending the local forces, and provide a new perspective to solve the controversy.

Business Diversification Strategies in the Italian Energy Markets

Year: 2012 Volume: 6 Issue: 11 2745 - 2751 Pages

Abstract: The liberalization and privatization processes have forced public utility companies to face new competitive challenges, implementing strategies to gain market share and, at the same time, keep the old customers. To this end, many companies have carried out mergers, acquisitions and conglomerations in order to diversify their business. This paper focuses on companies operating in the free energy market in Italy. In the last decade, this sector has undergone profound changes that have radically changed the competitive scenario and have led companies to implement diversification strategies of the business. Our work aims to evaluate the economic and financial performances obtained by energy companies, following the beginning of the liberalization process, verifying the possible relationship with the implemented diversification strategies.

Western Architecture in Grand Palace, Under Thai Social and Cultural Conditions in the Early Reign of King Chulalongkorn

Year: 2012 Volume: 6 Issue: 10 2490 - 2497 Pages

Abstract: Chakri Maha Prasart Throne Hall is the important Audience hall in Grand Palace, Bangkok, Thailand which was established in the early reign of King Chulalongkorn (King Rama V) in 1882. The Throne was designed with the distinguished architecture by significant blending of Western and Thai Traditional styles under the Thai Social changing in Colony Era and Thai traditional culture. The western style was represented of modernization and civilization as the other European countries. In the other hand, Thai traditional architecture style with national emblem or Royal emblem was shown the status and power of Thai King as the Thai believes and culture.

A Web Service Platform for Support Multiple Programming Language to Access Biomedical Image Databases

Year: 2010 Volume: 4 Issue: 4 337 - 340 Pages

Abstract: Images are important in disease research, education, and clinical medicine. This paper presents a Web Service Platform (WSP) for support multiple programming languages to access image from biomedical databases. The main function WSP is to allow web users access image from biomedical databases. The WSP will receive web user-s queries. After that, it will send to Querying Server (QS) and the QS will search and retrieve data from biomedical databases. Finally, the information will display to the web users. Simple application is developed and tested for experiment purpose. Result from experiment indicated WSP can be used in biomedical environment.

Developing OMS in IHL

Year: 2012 Volume: 6 Issue: 1 1 - 7 Pages

Abstract: Managing knowledge of research is one way to ensure just in time information and knowledge to support research strategist and activities. Unfortunately researcher found the vital research knowledge in IHL (Institutions of Higher Learning) are scattered, unstructured and unorganized. Aiming on lay aside conceptual foundations for understanding and developing OMS (Organizational Memory System) to facilitate research in IHL, this research revealed ten factors contributed to the needs of research in the IHL and seven internal challenges of IHL in promoting research to their academic members. This study then suggested a comprehensive support of managing research knowledge using Organizational Memory System (OMS). Eight OMS characteristics to support research were identified. Finally the initial work in designing OMS was projected using knowledge taxonomy. All analysis is derived from pertinent research paper related to research in IHL and OMS. Further study can be conducted to validate and verify results presented.