Abstract: This paper deals with current strategic challenges
related to the reshaping of the basic conditions of corporate operations.
Through the experimental analysis of some domestic corporations, it
presents how and to what extent Hungarian corporations are prepared
for the current strategic challenges. The study examines how strategic
directions and answer opportunities have changed in the following
interrelated areas in the past five years: economic globalization,
corporate sustainability, IT applications, labor force diversity and
ethical competences. The conclusions of the empirical survey give a
reliable basis on which economic organizations and enterprises can
formulate their strategy.
Abstract: It is likely that robots will cross the boundaries of
industry into households over the next decades. With demographic
challenges worldwide, the future ageing populations will require the
introduction of assistive technologies capable of providing, care,
human dignity and quality of life through the aging process. Robotics
technology has a high potential for being used in the areas of social
and healthcare by promoting a wide range of activities such as
entertainment, companionship, supervision or cognitive and physical
assistance. However such close Human Robotics Interaction (HRI)
encompass a rich set of ethical scenarios that need to be addressed
before Socially Assistive Robots (SARs) reach the global markets.
Such interactions with robots may seem a worthy goal for many
technical/financial reasons but inevitably require close attention to
the ethical dimensions of such interactions. This article investigates
the current HRI benchmark of social success. It revises it according
to the ethical principles of beneficence, non-maleficence and justice
aligned with social care ethos. An extension of such benchmark is
proposed based on an empirical study of HRIs conducted with elderly
groups.
Abstract: Precise capture of plantar 3D surface of the foot at the
loading gait phases on rigid substrates was found to be valuable for
the assessment of the physiology, health and problems of the feet.
Photogrammetry, a precision 3D spatial data capture technique is
suitable for this type of dynamic application. In this research, the
technique is utilised to study the plantar deformation as a result of
having a strip of kinesiology tape on the plantar surface during the
loading phase of gait. For this pilot study, one healthy adult male
subject was recruited under the University’s human research ethics
guidelines for this preliminary study. The 3D plantar deformation
data with and without applying the tape were analysed. The results
and analyses are presented together with detailed findings.
Abstract: Many issues about the relationship between auditors in
auditing practices with its stakeholders often heard. It appears in
perspectives of bringing out the variety of phenomena affecting from
the audit practice of greed and not appreciating from the
independency of the audit profession and professional code of ethics.
It becomes a logical consequence in practicing of capitalism in
accounting. The main purpose of this article would like to uncover
the existing auditing practices in Indonesia, especially in Java that
associated with a strong influence of Javanese culture with reluctant
/”shy", politely, "legowo (gratefully accepted)", "ngemong"
(friendly), "not mentholo" (lenient), "tepo seliro" (tolerance),
"ngajeni" (respectful), "acquiescent" and also reveals its relationships
with Non Javanese culture in facing the conflict of interest in
practical of auditing world. The method used by interpretive
approach that emphasizes the role of language, interpret and
understand and see social reality as something other than a label,
name or concept. Global practices in auditing of each country have
particular cultures that affect the standard set by those regulatory
standards results the adaptation of IAS. The majority of parties in
Indonesia is dominated by Javanese racial regulators, so Java culture
is embedded in every audit practices and those conditions in Java
leads auditors in having similar behaviour, sometimes interfere with
standard Java code of conduct must be executed by an auditor.
Auditors who live in Java have the characters of Javanese culture that
is hard to avoid in the audit practice. However, practically, the
auditors still are relevant in their profession.
Abstract: In and around Erode District, it is estimated that more
than 1250 chemical and allied textile processing fabric industries are
affected, partially closed and shut off for various reasons such as poor
management, poor supplier performance, lack of planning for
productivity, fluctuation of output, poor investment, waste analysis,
labor problems, capital/labor ratio, accumulation of stocks, poor
maintenance of resources, deficiencies in the quality of fabric, low
capacity utilization, age of plant and equipment, high investment and
input but low throughput, poor research and development, lack of
energy, workers’ fear of loss of jobs, work force mix and work ethic.
The main objective of this work is to analyze the existing conditions
in textile fabric sector, validate the break even of Total Productivity
(TP), analyze, design and implement fuzzy sets and mathematical
programming for improvement of productivity and quality
dimensions in the fabric processing industry. It needs to be
compatible with the reality of textile and fabric processing industries.
The highly risk events from productivity and quality dimension were
found by fuzzy systems and results are wrapped up among the textile
fabric processing industry.
Abstract: Cost of governance in Nigeria has become a challenge
to development and concern to practitioners and scholars alike in the
field of business and social science research. In the 2010 national
budget of NGN4.6 trillion or USD28.75billion for instance, only a
pantry sum of NGN1.8trillion or USD11.15billion was earmarked for
capital expenditure. Similarly, in 2013, out of a total national budget
of NGN4.92trillion or USD30.75billion, only the sum of
NGN1.50trllion or USD9.38billion was voted for capital expenditure.
Therefore, based on the data sourced from the Nigerian Office of
Statistics, Central bank of Nigeria Statistical Bulletin as well as from
the United Nations Development Programme, this study examined
the causes of high cost of governance in Nigeria. It found out that the
high cost of governance in the country is in the interest of the ruling
class, arising from their unethical behaviour – corrupt practices and
the poor management of public resources. As a result, the study
recommends the need to intensify the war against corruption and
mismanagement of public resources by government officials as
possible solution to overcome the high cost of governance in Nigeria.
This could be achieved by strengthening the constitutional powers of
the various anti-corruption agencies in the area of arrest, investigation
and prosecution of offenders without the interference of the executive
arm of government either at the local, state or federal level.
Abstract: In today’s era, it is no news that organizations should
demonstrate honest conduct as well as ethical administration.
Therefore, the concept of corporate social responsibility
(subsequently CSR) has created its tag upon the company’s focal
point as well as marketing communications, and will continue in the
future. The importance of CSR has increased in the last decade, and
this concept has attracted global attention. The notion of CSR has
strategic significance for many organizations. However, businesses
are not adapting the activities of CSR that benefit to all of its
stakeholders (including society). The main reason is the practitioners
are unfortunately unable to comprehend its importance; and
therefore, the activities of the CSR are so detached from the business
activities. Hence, it is required to develop an understanding that the
activities of CSR are not only beneficial for the society but it also
benefit to business. This paper focuses on the concept of strategic
CSR, and develops a theoretical framework that will help
practitioners to filter and chose the activities of CSR that are strategic
in nature.
Abstract: This research aims to critical analyze the feminine violent within Thai daily newspaper. This study was qualitative base; content analysis from two popular newspapers (Thairath and Dailynews) two qualitative newspapers (Thaipost and Mathichon). Purposive sampling was used to select eleven specialize news reporters to do in-depth interview. The result found that, popular newspapers, Thairath and dailynews have presented feminine violent news in their paper more than Thaipost and Mathichon the qualitative newspaper. Beside, majority of sample present the feminine violent within news under the code of ethic, The National Press Council of Thailand. Interesting, the age of feminine violent victim was the information that has been focused most. The popular newspaper have illustrated crime scene photo on their first-page while qualitative newspaper used only headline to present the same news.
Abstract: The purpose of this study is to follow – up the graduated students of Bachelor of Science in Applied Statistics from Suan Sunandha Rajabhat University (SSRU) during the 1999 – 2012 academic years and to provide the fundamental guideline for developing the current curriculum according to Thai Qualifications Framework for Higher Education (TQF: HEd). The sample was collected from 75 graduates by interview and online questionnaire. The content covered 5 subjects were Ethics and Moral, Knowledge, Cognitive Skills, Interpersonal Skill and Responsibility, Numerical Analysis as well as Communication and Information Technology Skills. Data were analyzed by using statistical methods as percentiles, means, standard deviation, t- tests, and F- tests. The findings showed that samples were mostly female had less than 26 years old. The majority of graduates had income in the range of 10,001-20,000 Baht and experience range were 2-5 years. In addition, overall opinions from receiving knowledge to apply to work were at agree; mean score was 3.97 and standard deviation was 0.40. In terms of, the hypothesis testing’s result indicate gender only had different opinion at a significance level of 0.05.
Abstract: This research paper aimed to find out how was the ethical climate in an organization and job performance satisfaction of employees affected employees’ engagement and commitment by using the case study of PTT Exploration and Production Public Company Limited, Thailand. The population of this research was 4,383 Thai employees of PTTEP, Thailand. From a total of 420 questionnaires sent out, 345 respondents replied. The statistics utilized was mean score and Multiple Regression Analysis. The findings revealed that the respondents had opinion towards ethical climate of their organization, job performance satisfaction and organization engagement and commitment at a high level. The test of hypothesis disclosed the determinant attributes of job performance satisfaction that affected the respondents’ overall level of organization engagement and commitment. The set of these determinant attributes consisted of employees’ responsibilities for duties, organization’s policies and practice, relationship with organization’s commanders, work security and stability, job description, career path and relationship with colleagues. These variables were able to predict the employees’ organization engagement and commitment at 50.6 percent.
Abstract: The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses.
The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.
Abstract: In this work we describe the preparation of NanoSilver/methylcellulose hydrogel containing silver nanoparticles (NPs) for topical bactericidal applications. Highly concentrated dispersion of silver NPs as high as of 5g/L of silver with diameter of 10nm was prepared by reduction of AgNO3 via strong reducing agent NaBH4. Silver NPs were stabilized by addition of sodium polyacrylate in order to prevent their aggregation at such high concentration. This way synthesized silver NPs were subsequently incorporated into methylcellulose suspension at elevated temperature resulting in formation of NanoSilver/methylcellulose hydrogel when temperature cooled down to laboratory conditions. In vitro antibacterial activity assay proved high bactericidal and fungicidal efficiency of silver NPs alone in the form of dispersion as well as in the form of hydrogel against broad spectrum of bacteria and yeasts including highly multiresistant strains such as methicillin-resistant Staphylococcus aureus. A very low concentrations of silver as low as 0.84mg/L Ag in as-prepared dispersion gave antibacterial performance. NanoSilver/methylcellulose hydrogel showed antibacterial action at the lowest used silver concentration equal to 25mg/L. Such prepared NanoSilver/methylcellulose hydrogel represent promising topical antimicrobial formulation for treatment of burns and wounds.
Abstract: Modern day stock markets have almost entirely became automated. Even though it means increased profits for the investors by algorithms acting upon the slightest price change in order of microseconds, it also has given birth to many ethical dilemmas in the sense that slightest mistake can cause people to lose all of their livelihoods. This paper reviews one such event that happened on May 06, 2010 in which $1 trillion dollars disappeared from the Dow Jones Industrial Average. We are going to discuss its various aspects and the ethical dilemmas that have arisen due to it.
Abstract: In today’s world, internal fraud remains one of the most challenging problems within companies worldwide and despite investment in controls and attention given to the problem, the instances of internal fraud has not abated. To the contrary it appears that internal fraud is on the rise especially in the wake of the economic downturn.
Leadership within companies believes that the more sophisticated the controls employed the less likely it would be for employees to pilfer. This is a very antiquated view as investment in controls may not be enough to curtail internal fraud; however, ensuring that a company drives the correct culture and behavior within the organization is likely to yield desired results.
This research aims to understand how creating a strong ethical culture and embedding the principle of good corporate governance impacts on levels of internal fraud with an organization (a South African Bank).
Abstract: Article presents a short overview of the architects’ profession over time with outlined work of the architectural theoreticians.
In the continuation is described a former affiliation of Slovenia as well as the spatial planning documents that were in use until the Slovenia joint Yugoslavia (last part in 1919). This legislation from former Austro-Hungarian monarchy was valid almost until 1950 in some parts of Yugoslavia even longer. Upon that will be mentioned some valid Slovenian spatial documents which will be compared with the German legislation.
Analyzed will be the number of architect and spatial planners in Slovenia and also their number upon certain region in Slovenia. Based on that will be given also the number from statistical office of Slovenia of the number of buildings between years 2007 and 2012, and described also the collapse of the major construction companies in Slovenia and consequences of that.
At the end will be outlined the morality and ethics by spatial interventions and lack of the architectural law in Slovenia as well as the problematic of minimal collaboration between the Ministry of infrastructure and spatial planning with the profession.
Abstract: The aim of this paper is to raise general awareness of transparency importance for audit firms and for audit services’ users. This paper analyzes transparency of audit firms that audited financial statements of listed companies, for year 2011 and 2012. We use this two years because in the meantime Code of Ethics for Professional Accountants has been adopted. This paper investigates whether transparency reports of audit firms are in accordance with the Croatian Audit Act and whether there is a difference on transparency in observed years. For this paper quality index of transparency report and financial indicators of audit firms are used to get conclusion about condition of audit firms transparency reporting. Results of our study indicate that audit firms are not fully transparent, looking for both years. Transparency of audit firms in 2012 has improved significantly, compared with transparency in 2011.
Abstract: Research leads to the development of science and technology and hence it leads to the betterment of humankind also. Journals and Conferences provide a platform to receive large number of research papers for publications and presentations before the expert and peer-level scientific community. In order to assure quality of such papers, they are also sent to reviewers for their comments. In order to maintain good ethical standards, the research papers are sent to reviewers in such a way authors and reviewers do not know each other’s identity. This technique is called Double-blind Review Process. It is called Single-blind Review Process, if identity of any one party, generally authors’, is disclosed to the other. This paper presents the techniques by which identity of author as well as reviewer could be found even through Double-blind Review process. It is proposed that the characteristics and techniques presented here will help journals and conferences in assuring intentional or un-intentional disclosure of identity revealing information by the either party.
Abstract: The spread of Islamic financial instruments is an opportunity to offer integration for the immigrant population and to attract, through the specific products, the richness of sovereign funds from the "Arab" countries. However, it is important to consider the possibility of comparing a traditional finance model, which in recent times has given rise to many doubts, with an "alternative" finance model, where the ethical aspect arising from religious principles is very important.
Abstract: This paper explores the use of project work in a content-based instruction in a Rajabhat University, Thailand. The use of project is to promote kinds of learning expected of student teachers as stated by Thailand Quality Framework: TQF. The kinds of learning are grouped into five domains: Ethical and moral development, knowledge, cognitive skill, interpersonal skills and responsibility, and analytical and communication skills. The content taught in class is used to lead the student teachers to relate their previously-acquired linguistic knowledge to meaningful realizations of the language system in passages of immediate relevance to their professional interests, teaching methods in particular. Two research questions are formulate to guide this study: 1) To what degree are the five domains of learning expected of student teachers after the use of project in a content class?, and 2) What is the academic achievement of the students’ writing skills, as part of the learning domains stated by TQF, against the 70% attainment target after the use of project to enhance the skill? The sample of the study comprised of 38 fourth-year English major students. The data was collected by means of a summative achievement test, student writing works, an observation checklist, and project diary. The scores in the summative achievement test were analyzed by mean score, standard deviation, and t-test. Project diary serves as students’ record of the language acquired during the project. List of structures and vocabulary noted in the diary has shown students’ ability to attend to, recognize, and focus on meaningful patterns of language forms.
Abstract: The research purpose was to evaluate the effect of
Active Imagination Technique (AIT) for bruxism treatment. This
project was approved by the Ethics Committee on Human Research
(CAAE: 05619512.9.0000.0109). Twenty-one volunteers using
interocclusal splint completed the study. Initially they filled in a
questionnaire about their condition, composed of objective questions
on signs and symptoms. Following they were underwent asingle
session of AIT. After 15 days, the volunteers met again the same
initial questionnaire. The results were compared and showed that the
vast majority had pain symptoms, difficulty opening the mouth, pain
when chewing, reduced, some of the participants abandoned the
interocclusal splint during the evaluate period. It is concluded that the
technique can be used in bruxism treatment. Results seem to be
promising and demonstrates the need of highlighting Active
Imagination Technique since it points a possibility of bruxism cure
and that is unprecedented.