Abstract: Nanoscience has become one of the main science fields in the world; its importance is reflected in both society and industry; therefore, it is very important to intensify educational programs among teachers and students that aim to introduce "Nano Concepts" to them. Two different lab activities were developed for demonstrating the importance of nanoscale materials using unique points of view. In the first, electrical conductive films made of silver nanoparticles were fabricated. The silver nanoparticles were protected against aggregation using electrical conductive polypyrrole, which acts also as conductive bridge between them. The experiments show a simpler way for fabricating conductive thin film than the much more complicated and costly conventional method. In the second part, the participants could produce emulsions of liposome structures using Phosphatidylcholine as a surfactant, and following by minimizing the size of it from micro-scale to nanometer scale (400 nm), using simple apparatus called Mini-Extruder, in that way the participants could realize the change in solution transparency, and the effect of Tyndall when the size of the liposomes is reduced. Freshmen students from the Academic Arab College for Education in Haifa, Israel, who are studying to become science teachers, participated in this lab activity as part of the course "Chemistry in the Lab". These experiments are appropriate for teachers, high school and college students.
Abstract: This study attempts to analyze the impact of demography and service quality on the adoption and diffusion of e-Government services in the context of India. The objective of this paper is to study the users' perception about e-Government services and investigate the key variables that are most salient to the Indian populace. At the completion of this study, a research model that would help to understand the relationship involving the demographic variables and service quality dimensions, and the willingness to adopt e-Government services is expected to be developed. Dedicated authorities, particularly those in developing economies, may use that model or its augmented versions to design and update e-Government services and promote their use among citizens. After all, enhanced public participation is required to improve efficiency, engagement and transparency in the implementation of the aforementioned services.
Abstract: This study examined budget and performance of public enterprises in Nasarawa State, Nigeria in a period of 2009-2013. The study utilized secondary sources of data obtained from four selected parastatals’ budget allocation and revenue generation for the period under review. The simple correlation coefficient was used to analyze the extent of the relationship between budget allocation and revenue generation of the parastatals. Findings revealed varying results. There was positive (0.21) and weak correlation between expenditure and revenue of Nasarawa Investment and Property Development Company (NIPDC). However, the study further revealed that there was strong and weak negative relationship in the revenue and expenditure of the following parastatals over the period under review. Viz: Nasarawa State Water Board, -0.27 (weak), Nasarawa State Broadcasting Service, -0.52 (Strong) and Nasarawa State College of Agriculture, -0.36 (weak). The study therefore, recommends that government should increase its investments in NIPDC to enhance efficiency and profitability. It also recommends that government should strengthen its fiscal responsibility, accountability and transparency in public parastatals.
Abstract: Trade liberalizations measures, as import tariff cuts, are not a sufficient trigger for trade growth. Given that price margins are narrow, traders and cargo operators tend to opt out of markets where the process of goods clearance is slow and costly. Excess paperwork and slow customs dispatch not only lead to institutional breakdowns and corruption but also to increasing transaction cost and trade constraints. The objective of this paper is, therefore, two-fold: First, to evaluate the relationship between institutional and infrastructural performance indexes and trade growth in container throughput; and, second, to investigate the causes for differences in container demurrage and detention fees in Latin American countries (using other emerging countries as benchmarking). The analysis is focused on manufactured goods, typically transported by containers. Institutional and infrastructure bottlenecks and, therefore, the country logistics efficiency – measured by the Logistics Performance Index (LPI, World Bank-WB) – are compared with other indexes, such as the Doing Business index (WB) and the Corruption Perception Index (Transparency International). The main results based on the comparison between Latin American countries and the others emerging countries point out in that the growth in containers trade is directly related to LPI performance. It has also been found that the main hypothesis is valid as aspects that more specifically identify trade facilitation and corruption are significant drivers of logistics performance. The exam of port efficiency (demurrage and detention fees) has demonstrated that not necessarily higher level of efficiency is related to lower charges; however, reductions in fees have been more significant within non-Latin American emerging countries.
Abstract: Enhancing the feeling of public safety and crime prevention are tasks customarily assigned to the Police. Police departments have, however, recognized that traditional ways of policing methods are becoming obsolete; Community Policing (CP) philosophy; however, when applied appropriately, leads to seamless collaboration between various stakeholders like the Police, NGOs and the general public and provides the opportunity to identify risks, assist in solving problems of crime, disorder, safety and crucially contribute to improving the quality of life for everyone in a community. Social Media, on the other hand, due to its high level of infiltration in modern life, constitutes a powerful mechanism which offers additional and direct communication channels to reach individuals or communities. These channels can be utilized to improve the citizens’ perception of the Police and to capture individual and community needs, when their feedback is taken into account by Law Enforcement Agencies (LEAs) in a structured and coordinated manner. This paper presents research conducted under INSPEC2T (Inspiring CitizeNS Participation for Enhanced Community PoliCing AcTions), a project funded by the European Commission’s research agenda to bridge the gap between CP as a philosophy and as an organizational strategy, capitalizing on the use of Social Media. The project aims to increase transparency, trust, police accountability, and the role of civil society. It aspires to build strong, trusting relationships between LEAs and the public, supporting two-way, contemporary communication while at the same time respecting anonymity of all affected parties. Results presented herein summarize the outcomes of four online multilingual surveys, focus group interviews, desktop research and interviews with experts in the field of CP practices. The above research activities were conducted in various EU countries aiming to capture requirements of end users from diverse backgrounds (social, cultural, legal and ethical) and determine public expectations regarding CP, community safety and crime prevention.
Abstract: One of the most important roles of financial reporting is improving the firms’ investment decisions; however, there is not much supporting evidence for this claim in emerging markets like Iran. In this study, the effect of financial reporting transparency in investment efficiency of Iranian firms has been investigated. In order to do this, 336 listed companies on Tehran Stock Exchange (TSE) has been selected for time period 2012 to 2015 as research sample. For testing our main hypothesis, we classified sample firms into two groups based on their deviation from expected investment: under-investment and over-investment cases. The results indicate that there is positive significant relationship between financial transparency and investment efficiency. In the other words, transparency can mitigate both underinvestment and overinvestment situations.
Abstract: The lack of Information and Communication Technologies (ICT) infrastructure in African countries is hampering the successful adoption, development and implementation of e-government in Africa. Electronic government is the use of ICTs to modernize government public administration processes and to provide government services to citizens with a purpose to enhance efficiency, accountability, and transparency in government’s interaction with the citizenry. ICT application in public administration has the potential to modernize and create smarter government and improvement in public service delivery. China’s Internet Plus policy and One Belt One Road strategy present a golden opportunity for countries in Africa to attract the huge financial investment through Chinese IT companies to develop and close Africa’s ICT infrastructure gap. This study recommends the establishment of One Belt One Road ICT Infrastructure Fund for Africa (OBOR ICT Fund for Africa) to enable countries in Africa to source solely for the purpose of ICT infrastructure development in the public sector/government machinery which would in turn promote the adoption and development of e-government in the public sectors of respective countries in Africa.
Abstract: By the development of World Wide Web, the usage rate of Internet has rapidly grown globally; and provided a basis for the emergence of electronic business. As well as other sectors, the banking sector has adopted the use of internet with the developments in information and communication technologies. Due to the public disclosure and transparency principle of Corporate Governance, the importance of information disclosure of banks on their web sites has increased significantly. For the purpose of this study, a Bank Disclosure Attribute Index (BDAI) in Turkey has been constructed through classifying the information disclosure on banks’ web sites into general, financial, investors and corporate governance attributes. All 47 banks in Turkish Banking System have been evaluated according to the index with the aim of providing a comparison between banks. By Chi Square Test, Pearson Correlation, T-Test, and ANOVA statistical tools, it has been concluded that the majority of banks in Turkey have shared information on their web sites adequately with respect to their total index score. Although there is a positive correlation between various types of information on banks’ web sites, there is no uniformity among them. Also, no significant difference between various types of information disclosure and bank types has been observed. Compared with the total index score averages of the five largest banks in Turkey, there are some banks that need to improve the content of their web sites.
Abstract: Corporate Governance (CG) is of utmost importance for running a company ethically. It is essential for the growth and success of the corporation. It is intended to increase the accountability of an organization to the larger context of the business environment. The general principles of CG include and are related to Shareholder recognition, Stakeholder interests, and focus on Corporate Social Responsibility (CSR), Clear Board responsibilities, Ethical behavior, and Business transparency. Network Marketing Organizations (NMOs) focus on marketing through direct-sales using people who are associated with the organization but are not their employees. This paper tries to study the importance of Ethics and CSR in an NMO and suggest a basic guideline for CG in NMO(s). This paper could be used as a basis or starting point for conducting an in-depth research to understand the difference in CG practices between NMO(s) and other organizations and define a standard set of guidelines for CG practice.
Abstract: Importance of management of legal entities under
private law of which especially corporate management, as well as
looking for ways of its improvement and perfection has become
especially relevant in the twenty-first century, which was greatly
contributed to by the global economic crisis. Some states have adopted
Corporate Governance Codes; the European Union has set to work on
a series of directives the main purpose of which is an improvement of
corporate governance, provision of greater transparency and
implementation of an effective control mechanism. This process is not
yet completed, and various problematic issues associated with
management of legal persons are still being debated among
practitioner experts and scholars. Georgia is not an exception in this
regard. The article discusses the legislative gaps, and in some cases,
discrepancies having arisen in legal relationships under private law and
having caused many practical problems. This especially applies to the
management of capital companies.
Abstract: This paper looks at the management and funding of education in Nigeria. The concept of management and administration has been concisely defined. Also the historical background of educational management in Nigeria has been discussed alongside the management of primary education, secondary education and tertiary education in Nigeria. Furthermore, the funding of education has also been concisely discussed in this paper alongside the various sources of funds available to education in Nigeria. The sources include government grant, school fees, external aids, school revenue yielding businesses and so on. The budgetary allocation of Nigeria to education from 1999 to 2013 was also highlighted in this in paper and it was discovered that the lowest allocation was in 1999 with 4.46% while the highest allocation was in 2006 with 10.43%. It is also of note that, Nigeria is still yet to meet the recommendation of UNESCO of 26% budgetary allocation to education by developing countries. Recommendations have been drawn that the government should increase budgetary allocation to this sector in a consistent manner because of its importance to the national economy, hoping that with proper monitoring of fund, it would contribute more significantly to the development of the country. An effective utilization of such funds is also advocated for greater achievements. All organs of the government should exhibit good corporate governance and transparency and so on.
Abstract: Policy makers are increasingly looking to make evidence-based decisions. Evidence-based decisions have historically used rigorous methodologies of empirical studies by research institutes, as well as less reliable immediate survey/polls often with limited sample sizes. As we move into the era of Big Data analytics, policy makers are looking to different methodologies to deliver reliable empirics in real-time. The question is not why did these people do this for the last 10 years, but why are these people doing this now, and if the this is undesirable, and how can we have an impact to promote change immediately. Big data analytics rely heavily on government data that has been released in to the public domain. The open data movement promises greater productivity and more efficient delivery of services; however, Australian government agencies remain reluctant to release their data to the general public. This paper considers the barriers to releasing government data as open data, and how these barriers might be overcome.
Abstract: This study aims to identify the understanding expectations of school administrators concerning school assessment. The researcher utilized a qualitative descriptive study on 19 administrators from three secondary schools in the North Kinta district. The respondents had been interviewed on their understanding expectations of school assessment using the focus group discussion method. Overall findings showed that the administrators’ understanding expectations of school assessment was weak; especially in terms of content focus, articulation across age and grade, transparency and fairness, as well as the pedagogical implications. Findings from interviews indicated that administrators explained their understanding expectations of school assessment from the aspect of school management, and not from the aspect of instructional leadership or specifically as assessment leaders. The study implications from the administrators’ understanding expectations may hint at the difficulty of the administrators to function as assessment leaders, in order to reduce their focus as manager, and move towards their primary role in the process of teaching and learning. The administrator, as assessment leaders, would be able to reach assessment goals via collaboration in identifying and listing teacher assessment competencies, how to construct assessment capacity, how to interpret assessment correctly, the use of assessment and how to use assessment information to communicate confidently and effectively to the public.
Abstract: Recent advances of Building Information Modeling (BIM) especially in the Middle East have increased remarkably. Dubai has been taking a lead on this by making it mandatory for BIM to be adopted for all projects that involve complex architecture designs. This is because BIM is a dynamic process that assists all stakeholders in monitoring the project status throughout different project phases with great transparency. It focuses on utilizing information technology to improve collaboration among project participants during the entire life cycle of the project from the initial design, to the supply chain, resource allocation, construction and all productivity requirements. In view of this trend, the paper examines the extent of applying BIM in the State of Kuwait, by exploring practitioners’ perspectives on BIM, especially their perspectives on main barriers and main advantages. To this end structured interviews were carried out based on questionnaires and with a range of different construction professionals. The results revealed that practitioners perceive improved communication and mitigated project risks by encouraged collaboration between project participants. However, it was also observed that the full implementation of BIM in the State of Kuwait requires concerted efforts to make clients demanding BIM, counteract resistance to change among construction professionals and offer more training for design team members. This paper forms part of an on-going research effort on BIM and its application in the State of Kuwait and it is on this basis that further research on the topic is proposed.
Abstract: In the past years electric mobility became part of a
public discussion. The trend to fully electrified vehicles instead of
vehicles fueled with fossil energy has notably gained momentum.
Today nearly every big car manufacturer produces and sells fully
electrified vehicles, but electrified vehicles are still not as competitive
as conventional powered vehicles. As the traction battery states the
largest cost driver, lowering its price is a crucial objective. In
addition to improvements in product and production processes a nonnegligible,
but widely underestimated cost driver of production can
be found in logistics, since the production technology is not
continuous yet and neither are the logistics systems. This paper presents an approach to evaluate cost factors on
different designs of load carrier systems. Due to numerous
interdependencies, the combination of costs factors for a particular
scenario is not transparent. This is effecting actions for cost reduction
negatively, but still cost reduction is one of the major goals for
simultaneous engineering processes. Therefore a concurrent and
phase appropriate cost valuation method is necessary to serve cost
transparency. In this paper the four phases of this cost valuation
method are defined and explained, which based upon a new approach
integrating the logistics development process in to the integrated
product and process development.
Abstract: Effective internal control system in the bursary unit of
tertiary educational institutions is geared toward achieving quality
teaching, learning and research environment and as well assist the
management of the institutions, particularly when decisions are to be
made. While internal control system exists in all institutions, the
outlined objectives above are far from being achieved. The paper
therefore assesses the effectiveness of internal control system in
tertiary educational institutions in Nasarawa State, Nigeria with
specific focus on the Nasarawa State Polytechnic, Lafia. The study is
survey, hence a simple closed ended questionnaire was developed
and administered to a sample of twenty seven (27) member staff from
the Bursary and the Internal audit unit of the Nasarawa State
Polytechnic, Lafia so as to obtain data for analysis purposes and to
test the study hypothesis. Responses from the questionnaire were
analysed using a simple percentage and chi square. Findings shows
that the right people are not assigned to the right job in the
department, budget, and management accounting were never used in
the institution’s operations and checking of subordinate by their
superior officers is not regular. This renders the current internal
control structure of the Polytechnic as ineffective and weak. The
paper therefore recommends that: transparency should be seen as
significant, as the institution work toward meeting its objectives, it
therefore means that the right staff be assigned the right job and
regular checking of the subordinates by their superiors be ensued.
Abstract: At the present work, highly transparent strip type
quasi-solid state dye-sensitized solar cells (DSSCs) were fabricated
through inkjet printing using nanocomposite TiO2 inks as raw
materials and tested under outdoor illumination conditions. The cells,
which can be considered as the structural units of large area modules,
were fully characterized electrically and electrochemically and after
the evaluation of the received results a large area DSSC module was
manufactured. The module design was a sandwich Z-interconnection
where the working electrode is deposited on one conductive glass and
the counter electrode on a second glass. Silver current collective
fingers were printed on the conductive glasses to make the internal
electrical connections and the adjacent cells were connected in series
and finally insulated using a UV curing resin to protect them from the
corrosive (I-/I3-) redox couple of the electrolyte. Finally, outdoor tests
were carried out to the fabricated dye-sensitized solar module and its
performance data were collected and assessed.
Abstract: Revenue leakages are one of the major challenges
manufacturers face in production processes, as most of the input
materials that should emanate as products from the lines are lost as
waste. Rather than generating income from material input which is
meant to end-up as products, losses are further incurred as costs in
order to manage waste generated. In addition, due to the lack of a
clear view of the flow of resources on the lines from input to output
stage, acquiring information on the true cost of waste generated have
become a challenge. This has therefore given birth to the
conceptualization and implementation of waste minimization
strategies by several manufacturing industries. This paper reviews the
principles and applications of three environmental management
accounting tools namely Activity-based Costing (ABC), Life-Cycle
Assessment (LCA) and Material Flow Cost Accounting (MFCA) in
the manufacturing industry and their effectiveness in curbing revenue
leakages. The paper unveils the strengths and limitations of each of
the tools; beaming a searchlight on the tool that could allow for
optimal resource utilization, transparency in production process as
well as improved cost efficiency. Findings from this review reveal
that MFCA may offer superior advantages with regards to the
provision of more detailed information (both in physical and
monetary terms) on the flow of material inputs throughout the
production process compared to the other environmental accounting
tools. This paper therefore makes a case for the adoption of MFCA as
a viable technique for the identification and reduction of waste in
production processes, and also for effective decision making by
production managers, financial advisors and other relevant
stakeholders.
Abstract: Different countries have introduced different schemes
and policies to counter global warming. The rationale behind the
proposed policies and the potential barriers to successful
implementation of the policies adopted by the countries were
analyzed and estimated based on different models. It is argued that
these models enhance the transparency and provide a better
understanding to the policy makers. However, these models are
underpinned with several structural and baseline assumptions. These
assumptions, modeling features and future prediction of emission
reductions and other implication such as cost and benefits of a
transition to a low-carbon economy and its economy wide impacts
were discussed. On the other hand, there are potential barriers in the
form political, financial, and cultural and many others that pose a
threat to the mitigation options.
Abstract: The importance of energy efficiency within the production processes increases steadily. For a comprehensive assessment of energy efficiency within the production process, unfortunately no tools exist or have been developed yet. Therefore the Institute for Factory Automation and Production Systems at the Friedrich-Alexander-University Erlangen-Nuremberg has developed two methods with the goal of achieving transparency and a quantitative assessment of energy efficiency namely EEV (Energy Efficiency Value) and EPE (Energetic Process Efficiency). This paper describes the basics and state-of-the-art as well as the developed approaches.