Abstract: The aim of this paper is to trace the historical
development of the accounting profession in Libya, in order to
identify challenges facing the profession as the country moves from a
closed to emerging economy. The study is based on a literature
review and archival research. Accounting information has a vital role
to play in the achievement of economic goals in developing and
emerging economies, but a well qualified accounting profession is
required. In the context of institutional instability and unique cultural
factors, the accounting profession in Libya faces educational and
legal challenges if it is to achieve its potential in assisting the country
to reach its economic goals. This study focuses on one country,
which does limit its generalisability. However, it also suggests
fruitful research areas in considering the impact and challenge of
historic factors on the accounting profession in emerging economies.
Centrally planned economies require a body of well trained
professional accountants if they are to emerge onto the global
economic arena. Studies on the accounting profession have focused
primarily on those in developed economies, where the need for
meaningful accounting information for decision making is taken for
granted and there is a well trained, professional workforce. This study
of the profession in an emerging economy highlights the efforts that
will be needed to ensure the contribution of the profession to the
economic wellbeing of other emerging economies.
Abstract: A study was conducted to determine the diversity and
abundance of shorebird species habituating the mudflat area of Jeram
Beach and Remis Beach, Selangor, Peninsular Malaysia. Direct
observation technique (using binoculars and video camera) was
applied to record the presence of bird species in the sampling sites
from August 2013 until July 2014. A total of 32 species of shorebird
were recorded during both migratory and non-migratory seasons. Of
these, eleven species (48%) are migrants, six species (26%) have both
migrant and resident populations, four species (17%) are vagrants and
two species (9%) are residents. The compositions of the birds
differed significantly in all months (χ2 = 84.35, p < 0.001). There is a
significant difference in avian abundance between migratory and
non-migratory seasons (Mann-Whitney, t = 2.39, p = 0.036). The
avian abundance were differed significantly in Jeram and Remis
Beaches during migratory periods (t = 4.39, p = 0.001) but not during
non-migratory periods (t = 0.78, p = 0.456). Shorebird diversity was
also affected by tidal cycle. There is a significance difference
between high tide and low tide (Mann-Whitney, t = 78.0, p < 0.005).
Frequency of disturbance also affected the shorebird distribution
(Mann-Whitney, t = 57.0, p = 0.0134). Therefore, this study
concluded that tides and disturbances are two factors that affecting
temporal distribution of shorebird in mudflats area.
Abstract: Mostly of public financing programs at national and regional level are funded from European Union sources. EU can participate directly to a national and regional program (example LEADER initiative, URBAN…) or indirectly by funding regional or national funds.Funds from European Union are provided from EU multiannual financial framework form which the annual budget is programmed. The adjusted program 2007-2013 of the EU considered commitments of almost 1 trillion Euros for the EU-28 countries. Provisions of the new program 2014-2020 consider commitments of more than 1 trillion Euros. Sustainable growth, divided to Cohesion and Competitiveness for Growth an Employment, is one of the two principal categories; the other is the preservation and management of natural resources.Through this financing process SMEs benefited of EU and public sources by receiving grants for their investments. Most of the financial instruments are available indirectly through the national financial intermediaries. Part of them is managed by the European Investment Fund.The paper focuses on the public financing to SMEs by examining case studies on divers forms of public help. It tries to distinguish the efficiency of the examined good practices and therefore try to have some conclusions on the possibility of application to other regions.
Abstract: Humanity is entering an era when "virtual reality" as the image of the world created by the media with the help of the Internet does not match the reality in many respects, when new communication technologies create a fundamentally different and previously unknown "global space". According to these technologies, the state begins to change the basic technology of political communication of the state and society, the state and the state. Nowadays image of the state becomes the most important tool and technology.
Image is a purposefully created image granting political object (person, organization, country, etc.) certain social and political values and promoting more emotional perception.
Political image of the state plays an important role in international relations. The success of the country's foreign policy, development of trade and economic relations with other countries depends on whether it is positive or negative. Foreign policy image has an impact on political processes taking place in the state: the negative image of the country's can be used by opposition forces as one of the arguments to criticize the government and its policies.
Abstract: The article examines the potential of the Chinese diaspora abroad. Investigate the influence of the highest in the People's Republic of foreign economic strategy of "Going to the outside" on the investment activity of Chinese enterprises abroad, the export of labor.
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: The aim of this study is to analyze the migration
process of the rural population of Bangladesh. Heckman Probit model
with sample selection was applied in this paper to explore the
determinants of migration and intensity of migration at farm
household level. The farm survey was conducted in the central part of
Bangladesh on 160 farm households with migrant and on 154 farm
households without migrant including a total of 316 farm households.
The results from the applied model revealed that main determinants
of migration at farm household level are household age, economically
active males and females, number of young and old dependent
members in the household and agricultural land holding. On the other
hand the main determinants of intensity of migration are availability
of economically adult male in the household, number of young
dependents and agricultural land holding.
Abstract: This paper aims to introduce the allopatry of national college entrance examination which allow migrant students enter senior high schools and take college entrance exam where they live, identifies the reasons affect the implementation of this policy in the Chinese context. Most of China’s provinces and municipalities recently have announced new policies regarding national college entrance exams for non-local students. The paper conducts SWOT analysis reveals the opportunities, strength, weakness and challenges of the scheme, so as to discuss the implementation strategies from the perspectives of idea and institution. The research findings imply that the government should take a more positive attitude toward relaxing the allopatry of NCEE policy restrictions, and promote the reform household registration policy and NCEE policy with synchronous operations. Higher education institutions should explore the diversification of enrollment model; the government should issue the authority of universities and colleges to select elite migrant students beyond the restrictions of NCEE. To suit reform policies to local conditions, the big cities such as Beijing, Shanghai and Guangzhou should publish related compensate measures for children of migrant workers access to higher vocational colleges with tuition fee waivered.
Abstract: —‘MEDICINE’ is a new project funded under the EC Horizon 2020 Marie-Sklodowska Curie Actions, to determine concepts of health and healing from a culturally specific indigenous context, using a framework of interdisciplinary methods which integrates archaeological-historical, ethnographic and modern health sciences approaches. The study will generate new theoretical and methodological approaches to model how peoples survive and adapt their traditional belief systems in a context of alien cultural impacts. In the immediate wake of the conquest of Peru by invading Spanish armies and ideology, native Andeans responded by forming the Taki Onkoy millenarian movement, which rejected European philosophical and ontological teachings, claiming “you make us sick”. The study explores how people’s experience of their world and their health beliefs within it, is fundamentally shaped by their inherent beliefs about the nature of being and identity in relation to the wider cosmos. Cultural and health belief systems and related rituals or behaviors sustain a people’s sense of identity, wellbeing and integrity. In the event of dislocation and persecution these may change into devolved forms, which eventually inter-relate with ‘modern’ biomedical systems of health in as yet unidentified ways. The development of new conceptual frameworks that model this process will greatly expand our understanding of how people survive and adapt in response to cultural trauma. It will also demonstrate the continuing role, relevance and use of TM in present-day indigenous communities. Studies will first be made of relevant pre-Colombian material culture, and then of early colonial period ethnohistorical texts which document the health beliefs and ritual practices still employed by indigenous Andean societies at the advent of the 17th century Jesuit campaigns of persecution - ‘Extirpación de las Idolatrías’. Core beliefs drawn from these baseline studies will then be used to construct a questionnaire about current health beliefs and practices to be taken into the study population of indigenous Quechua peoples in the northern Andean region of Ecuador. Their current systems of knowledge and medicine have evolved within complex historical contexts of both the conquest by invading Inca armies in the late 15th century, followed a generation later by Spain, into new forms. A new model will be developed of contemporary Andean concepts of health, illness and healing demonstrating the way these have changed through time. With this, a ‘policy tool’ will be constructed as a bridhging facility into contemporary global scenarios relevant to other Indigenous, First Nations, and migrant peoples to provide a means through which their traditional health beliefs and current needs may be more appropriately understood and met. This paper presents findings from the first analytical phases of the work based upon the study of the literature and the archaeological records. The study offers a novel perspective and methods in the development policies sensitive to indigenous and minority people’s health needs.
Abstract: In this paper, we address the problem of identifying academic reputation of researchers using scientific metrics in different research areas. Due to the characteristics of each area, researchers can present different behaviors. In previous work, we define Rep-Index that makes use of a profile template to individually identify the reputation of researchers. The Rep-Index is comprehensive and adaptive because involves hole trajectory of the researcher built throughout his career and can be used in different areas and in different contexts. Now, we compare our metric (Rep-Index) with the h-index and the g-index through experiments with researchers in the fields of Economics, Dentistry and Computer Science. We analyze the trajectory of 830 Brazilian researchers from the National Council of Technological and Scientific Development (CNPq), which receive grants research productivity. The grants are aimed at productivity researchers that stand out among their peers, enhancing their scientific normative criteria established by CNPq. Of the 830 researchers, 210 are in the area of Economics, 216 of Dentistry e 404 of Computer Science. The experiments show that our metric is strongly correlated with h-index, g-index and CNPq ranking. We also show good results for our hypothesis that our metric can be used to evaluate research in several areas. We apply our metric (Rep-Index) to compare the behavior of researchers in relation to their h-index and g-index through extensive experiments. The experiments showed that our metric is strongly correlated with h-index, g-index and CNPq ranking.
Abstract: The banking sector poses a lot of problems in Nigeria in general and the non-oil export sector in particular. The banks' lack effectiveness in handling small, medium or long-term credit risk (lack of training of loan officers, lack of information on borrowers and absence of a reliable credit registry) results in non-oil exporters being burdened with high requirements, such as up to three years of financial statements, enough collateral to cover both the loan principal and interest (including a cash deposit that may be up to 30% of the loans' net present value), and to provide every detail of the international trade transaction in question. The stated problems triggered this research. Consequently, information on bank financing of non-oil exports was collected from 100 respondents from the 20 Deposit Money Banks (DMBs) in Nigeria. The data was analysed by the use of descriptive statistics correlation and regression. It is found that, Nigerian banks are participants in the financing of non-oil exports. Despite their participation, the rate of interest for credit extended to non-oil export is usually high, ranging between 15-20%. Small and medium sized non-oil export businesses lack the credit history for banks to judge them as reputable. Banks also consider the non-oil export sector very risky for investment. The banks actually do grant less credit than the exporters may require and therefore are not properly funded by banks. Banks grant very low volume of foreign currency loan in addition to, unfavorable exchange rate at which Naira is exchanged to the Dollar and other currencies in the country. This makes importation of inputs costly and negatively impacted on the non-oil export performance in Nigeria.
Abstract: Purpose: To compare attitudes and perceptions of
Israeli native born mothers versus former Soviet Union (FSU)
immigrant mothers regarding the physical health of their infant.
Methodology: cross-sectional design. A convenience sample of 50
participants was recruited by face to face and snowball technique. A
questionnaire was constructed according to the instructions of the
Ministry of Health for the care and treatment of infants. The main
areas explored were: sources of knowledge that the young mother
acquired regarding the care of her infant, ways of caring for the
infant, hygiene and sanitary habits, and the pattern of referral to
health professionals. The last topic relates to emotions mothers might
experience towards their infant.
Results: Mothers from both cultural groups present some similar
caring behaviors, which may express a universal aspect of mothers'
behavior towards their infants. However, immigrant mothers differ
significantly from native born by relying less on their mothers' and
grandmothers' experience, they wean their infants from diapers
earlier, they are stricter about hygiene and sanitary habits and they
tend to consult a physician when their infant has low fever. Native
born and immigrant mothers differ in their expressions of pride and
wonder. Immigrant mothers report of a lesser degree of these
emotions towards their infants than native born mothers.
Conclusion: The theoretical model of socialization and
acculturation of immigrant mothers is employed as an explanatory
model for the current findings Young immigrant mothers undergo a
complex acculturation process and adapt behavioral patterns in
various areas to comply with Israeli norms and values, demonstrating
assimilation. In other areas they adhere to the norms of their original
culture.
Abstract: An efficient reintegration of the disabled people in the
family and society should be fulfilled; hence it is strongly needful to assist their diminished functions or to replace the totally lost
functions. Assistive technology helps in neutralizing the impairment.
Recent advancements in embedded systems have opened up a vast
area of research and development for affordable and portable assistive devices for the visually impaired. Granted there are many assistive devices on the market that are able to detect obstacles, and numerous research and development currently in process to
alleviate the cause, unfortunately the cost of devices, size of
devices, intrusiveness and higher learning curve prevents the visually impaired from taking advantage of available devices. This
project aims at the design and implementation of a detachable unit
which is robust, low cost and user friendly, thus, trying to
aggrandize the functionality of the existing white cane, to concede above-knee obstacle detection. The designed obstruction detector
uses ultrasound sensors for detecting the obstructions before direct contact. It bestows haptic feedback to the user in accordance with the position of the obstacle.
Abstract: The picture of a perfect road construction site is the one that utilizes conventional vertical road signs and a flagman to optimize the traffic flow with minimum hazel to the public. Former research has been carried out by Department of Occupational Safety and Health (DOSH) and Ministry of Works to further enhance smoothness in traffic operations and particularly in safety issues within work zones. This paper highlights on hazardous zones in a certain road construction or road maintenance site. Most cases show that the flagman falls into high risk of fatal accidents within work zone. Various measures have been taken by both the authorities and contractors to overcome such miseries, yet it-s impossible to eliminate the usage of a flagman since it is considered the best practice. With the implementation of new technologies in automating the traffic flow in road construction site, it is possible to eliminate the usage of a flagman. The intelligent traffic light system is designed to solve problems which contribute hazardous at road construction site and to be inline with the road safety regulation which is taken into granted.
Abstract: With the exponential rise in the number of multimedia
applications available, the best-effort service provided by the Internet
today is insufficient. Researchers have been working on new
architectures like the Next Generation Network (NGN) which, by
definition, will ensure Quality of Service (QoS) in an all-IP based
network [1]. For this approach to become a reality, reservation of
bandwidth is required per application per user. WiMAX (Worldwide
Interoperability for Microwave Access) is a wireless communication
technology which has predefined levels of QoS which can be
provided to the user [4]. IPv6 has been created as the successor for
IPv4 and resolves issues like the availability of IP addresses and
QoS. This paper provides a design to use the power of WiMAX as an
NSP (Network Service Provider) for NGN using IPv6. The use of the
Traffic Class (TC) field and the Flow Label (FL) field of IPv6 has
been explained for making QoS requests and grants [6], [7]. Using
these fields, the processing time is reduced and routing is simplified.
Also, we define the functioning of the ASN gateway and the NGN
gateway (NGNG) which are edge node interfaces in the NGNWiMAX
design. These gateways ensure QoS management through
built in functions and by certain physical resources and networking
capabilities.
Abstract: In our modern society electricity is vital to our health,
safety, comfort and well-being. While our daily use of electricity is
often taken for granted, public concern has arisen about potential
adverse health effects from electric and magnetic – electromagnetic –
fields (EMFs) produced by our use of electricity.
This paper aims to compare between the measured magnetic field
values and the simulated models for the indoor medium to low
voltage (MV/LV) distribution substations.
To calculate the magnetic flux density in the substations,
interactive software SUBCALC is used which is based on closed
form solution of the Biot-Savart law with 3D conductor model.
The comparison between the measured values and the simulated
models was acceptable. However there were some discrepancies, as
expected, may be due to the current variation during measurements.
Abstract: Dynamic bandwidth allocation in EPONs can be
generally separated into inter-ONU scheduling and intra-ONU scheduling. In our previous work, the active intra-ONU scheduling
(AS) utilizes multiple queue reports (QRs) in each report message to cooperate with the inter-ONU scheduling and makes the granted
bandwidth fully utilized without leaving unused slot remainder (USR).
This scheme successfully solves the USR problem originating from the
inseparability of Ethernet frame. However, without proper setting of
threshold value in AS, the number of QRs constrained by the IEEE
802.3ah standard is not enough, especially in the unbalanced traffic
environment. This limitation may be solved by enlarging the threshold
value. The large threshold implies the large gap between the adjacent QRs, thus resulting in the large difference between the best granted bandwidth and the real granted bandwidth. In this paper, we integrate
AS with a cooperative prediction mechanism and distribute multiple
QRs to reduce the penalty brought by the prediction error.
Furthermore, to improve the QoS and save the usage of queue reports,
the highest priority (EF) traffic which comes during the waiting time is
granted automatically by OLT and is not considered in the requested
bandwidth of ONU. The simulation results show that the proposed
scheme has better performance metrics in terms of bandwidth
utilization and average delay for different classes of packets.
Abstract: The argument that self-disclosure will change the
psychoanalytic process into a socio-cultural niche distorting the
therapeutic alliance and compromise therapeutic effectiveness is still
the widely held belief amongst many psychotherapists. This paper
considers the issues surrounding culture, disclosure and concealment
since they remain largely untheorized and clinically problematic. The
first part of the paper will critically examine the theory and practice
of psychoanalysis across cultures, and explore the reasons for
culturally diverse patients to conceal rather than disclose their
feelings and thoughts in the transference. This is followed by a
discussion on how immigrant analysts- anonymity is difficult to
maintain since diverse nationalities, language and accents provide
clues to the therapist-s and patient-s origins. Through personal
clinical examples of one the author-s (who is an immigrant) the paper
analyses the transference-countertransference paradigm and how it
reflects in the analyst-s self-revelation.
Abstract: This study was a part of the three-year longitudinal
research on setting up an math learning model for the disadvantaged
students in Taiwan. A target 2nd grade class with 10 regular students
and 6 disadvantaged students at a disadvantaged area in Taipei
participated in this study. Two units of a market basal math textbook
concerning fractions, three-dimensional figures, weight and capacity
were adapted to enhance their math learning motivations, confidences
and effects. The findings were (1) curriculum adaptation was effective
on enhancing students- learning motivations, confidences and effects;
(2) story-type problems and illustrations decreased difficulties on
understanding math language for students from new immigrant
families and students with special needs; (3) “concrete –
semiconcrete – abstract" teaching strategies and hands-on activities
were essential to raise students learning interests and effects; and (4)
curriculum adaptation knowledge and skills needed to be included in
the pre- and in-service teacher training programs.
Abstract: This research study examines cases of Saudi Arabian
universities and female academics for work environment issues
within the context of design management applications. The study
proposes use of design research, ergonomics and systems design
thinking to develop the university design which facilitates removal of
physical and cognitive barriers for female academics. Review of
literature demonstrates that macro and micro ergonomic combined
with design management and system design strategies can
significantly improve the workplace design for female academics.
The university design model would be prepared based on the analyses
of primary data obtained from archived documents, participants'
observation logs, photo audits, focus groups and semi-structured
interviews of currently employed female academics in the selected
case universities.