Abstract: Recent high-profile terrorist events in Canada, the United Kingdom and Europe – the London Bridge attacks, the terrorist attacks in Nice, France and Barcelona, Spain, the 2014 Ottawa Parliament attacks and the 2017 attacks in Edmonton – have all raised levels of public and academic concern with so-called “lone-wolf” and “radicalized” terrorism. Similarly, several countries outside of the “Western” world have been dealing with radicalization to violent extremism for several years. Many South East Asian countries, including Indonesia, Malaysia, Singapore and the Philippines have all had experience with what might be described as ISIS or extremist-inspired acts of terrorism. Indeed, it appears the greatest strength of groups such as ISIS has been their ability to spread a global message of violent extremism that has led to radicalization in markedly different jurisdictions throughout the world. These markedly different jurisdictions have responded with counter-radicalization strategies that warrant further comparative analysis. This paper utilizes an inter-disciplinary legal methodology. In doing so, it compares legal, political, cultural and historical aspects of the counter-radicalization strategies employed by Canada, the United Kingdom and several South East Asian countries (Indonesia, Malaysia, Singapore and the Philippines). Whilst acknowledging significant legal and political differences between these jurisdictions, the paper engages in these analyses with an eye towards understanding which best practices might be shared between the jurisdictions. In doing so, it presents valuable findings of a comparative nature that are useful to both academic and practitioner audiences in several jurisdictions.
Abstract: Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.
Abstract: Despite the benefits of innovation diffusion in the
South African public service, implementation thereof seems to be
problematic, particularly with regard to e-governance which would
enhance the quality of service delivery, especially accessibility,
choice, and mode of operation. This paper reports on differences
between the public service and the private sector in terms of
innovation diffusion. Innovation diffusion will be investigated to
explore identified obstacles that are hindering successful
implementation of e-governance. The research inquiry is underpinned
by the diffusion of innovation theory, which is premised on the
assumption that innovation has a distinct channel, time, and mode of
adoption within the organisation. A comparative thematic document
analysis was conducted to investigate organisational differences with
regard to innovation diffusion. A similar approach has been followed
in other countries, where the same conceptual framework has been
used to guide document analysis in studies in both the private and the
public sectors. As per the recommended conceptual framework, three
organisational characteristics were emphasised, namely the external
characteristics of the organisation, the organisational structure, and
the inherent characteristics of the leadership. The results indicated
that the main difference in the external characteristics lies in the
focus and the clientele of the private sector. With regard to
organisational structure, private organisations have veto power,
which is not the case in the public service. Regarding leadership,
similarities were observed in social and environmental responsibility
and employees’ attitudes towards immediate supervision. Differences
identified included risk taking, the adequacy of leadership
development, organisational approaches to motivation and
involvement in decision making, and leadership style. Due to the
organisational differences observed, it is recommended that
differentiated strategies be employed to ensure effective innovation
diffusion, and ultimately e-governance. It is recommended that the
results of this research be used to stimulate discussion on ways to
improve collaboration between the mentioned sectors, to capitalise on
the benefits of each sector.
Abstract: This paper presents comparative analysis of
photovoltaic systems (PVS) and propose practical techniques to
improve operational efficiency of the PVS. The best engineering and
construction practices for PVS are identified and field oriented
recommendation are made. Comparative analysis of central and
string inverter based, as well as 600 and 1000VDC PVS are
performed. In addition, direct current (DC) and alternating current
(AC) photovoltaic (PV) module based systems are compared.
Comparison shows that 1000V DC String Inverters based PVS is the
best choice.
Abstract: Given the limited research on Small and Mediumsized
Enterprises’ (SMEs) contribution to Corporate Social
Responsibility (CSR) and even scarcer research on Swiss SMEs, this
paper helps to fill these gaps by enabling the identification of supranational
SME parameters. Thus, the paper investigates the current
state of SME practices in Switzerland and across 15 other countries.
Combining the degree to which SMEs demonstrate an explicit (or
business case) approach or see CSR as an implicit moral activity with
the assessment of their attributes for “variety of capitalism” defines
the framework of this comparative analysis. To outline Swiss small
business CSR patterns in particular, 40 SME owner-managers were
interviewed. A secondary data analysis of studies from different
countries laid groundwork for this comparative overview of small
business CSR. The paper identifies Swiss small business CSR as
driven by norms, values, and by the aspiration to contribute to
society, thus, as an implicit part of the day-to-day business. Similar to
most Central European, Mediterranean, Nordic, and Asian countries,
explicit CSR is still very rare in Swiss SMEs. Astonishingly, also
British and American SMEs follow this pattern in spite of their strong
and distinctly liberal market economies. Though other findings show
that nationality matters this research concludes that SME culture and
an informal CSR agenda are strongly formative and superseding even
forces of market economies, nationally cultural patterns, and
language. Hence, classifications of countries by their market system,
as found in the comparative capitalism literature, do not match the
CSR practices in SMEs as they do not mirror the peculiarities of their
business. This raises questions on the universality and
generalisability of unmediated, explicit management concepts,
especially in the context of small firms.
Abstract: Water level forecasting using records of past time series is of importance in water resources engineering and management. For example, water level affects groundwater tables in low-lying coastal areas, as well as hydrological regimes of some coastal rivers. Then, a reliable prediction of sea-level variations is required in coastal engineering and hydrologic studies. During the past two decades, the approaches based on the Genetic Programming (GP) and Artificial Neural Networks (ANN) were developed. In the present study, the GP is used to forecast daily water level variations for a set of time intervals using observed water levels. The measurements from a single tide gauge at Urmia Lake, Northwest Iran, were used to train and validate the GP approach for the period from January 1997 to July 2008. Statistics, the root mean square error and correlation coefficient, are used to verify model by comparing with a corresponding outputs from Artificial Neural Network model. The results show that both these artificial intelligence methodologies are satisfactory and can be considered as alternatives to the conventional harmonic analysis.
Abstract: This study examines appearances of brand placement
as an alternative communication strategy in television series by
focusing on Yalan Dünya which is one of the most popular television
series in Turkey. Consequently, this study has a descriptive research
design and quantitative content analysis method is used in order to
analyze frequency and time data of brand placement appearances in
first 3 seasons of Yalan Dünya with 16 episodes.
Analysis of brand placement practices in Yalan Dünya is dealt in
three categories: episode-based analysis, season-based analysis and
comparative analysis. At the end, brand placement practices in Yalan
Dünya are evaluated in terms of type, form, duration and legal
arrangements.
As a result of this study, it is seen that brand placement plays a
determinant role in Yalan Dünya content. Also, current legal
arrangements make brand placement closer to other traditional
communication strategies instead of differing brand placement from
them distinctly.
Abstract: In order to study pressed pile test and ultimate bearing
capacity character of large-diameter steel pipe pile, based on two high-piled wharfs of Zhanjiang Port, pressed pile test and numerical simulation of three large-diameter steel pipe piles are analyzed in this
paper. Anchored pile method is used to pressed pile test, and the
curves of Q-s and ultimate bearing capacity are attained. Then the three piles are numerically simulated by ABAQUS, and results of numerical simulation and those of field test are comparatively analyzed. The results show that settlement value of numerical
simulation is larger than that of field test in the process of loading, the difference value is widening with the increasing of load, and the
ultimate difference value of settlement is 20% to 30%.